WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.19 Tableware and kitchenware, of wood. This heading covers on1 household articles of wood, whether or not turned, or of wood marquetry or inlaid w o o l which are of the nature of tableware or kitchenware. It does not, however, cover goods which are primarily ornamental in character, nor furniture. The articles of this heading may be made of ordinary wood or of particle board or similar board, fibreboard, laminated wood or densified wood (see Note 3 to this Chapter). The heading includes : s oons, forks, salad-servers; platters and serving-dishes; jv, cups and saucers; common spice- oxes and other kitchen containers; crumb-scoops, not Incorporating brushes; na kin rings; rolling ins; pastry moulds; butter patters; pestles; nutcrackers; trays; bowls; brea boards; chopping oards; plate racks; capacity measures for use in the kitchen. 5' % % The heading does not cover : (a) Coopers' products (heading 44.16). (b) Wooden parts of tableware or kitchenware (heading 44.21). (c) Brushes and brooms (heading 96.03). (d) Hand sieves (heading 96.04).
1.- This Chapter does not cover : (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11); (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01); (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04); (d) Activated charcoal (heading 38.02); (e) Articles of heading 42.02; (f) Goods of Chapter 46; (g) Footwear or parts thereof of Chapter 64; (h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (ij) Goods of heading 68.08; (k) Imitation jewellery of heading 71.17; (l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares); (m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); (n) Parts of firearms (heading 93.05); (o) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); (p) Articles of Chapter 95 (for example, toys, games, sports requisites); (q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 96.03; or (r) Articles of Chapter 97 (for example, works of art). 2.- In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3.- Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.