WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
44.20 -Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94. 4420.10 4420.90 - Statuettes and other ornaments, of wood - Other This heading covers panels of wood marquetry and inlaid wood, including those partly of material other than wood. The articles of this heading may be made of ordin wood or of particle board or similar board, fibreboard, laminated wood or densified wood (see ote 3 to this Chapter). It also covers a wide variety of articles of wood (including those of wood marquetry or inlaid wood), generally of careful manufacture and ood finish, such as : small articles of cabinetwork (for exam le, caskets and jewel cases); small%mishing goods; decorative articles. Such articles are classi led in this headin , even if fitted with mirrors, provided the remain essentially articles of the kind describe in the heading. Similarly, the headin incl es d c l e s wholly or partly lined with natural or corn osition leather, paperboard, p astics, textile fabrics, etc., provided they are articles essential y of wood. ! d P f d The heading includes (1) Boxes of lacquered wood (of the Chinese or Japanese type); cases and boxes of wood, for knives, cutlery, scientific apparatus, etc; snuff-boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes. However, the heading excludes ordinary kitchen spice-boxes, etc. (heading 44.19). (2) Articles of wooden M t u r e , other than those of Chapter 94 (see the General Ex lanatory Note to that Cha ter). This heading therefore covers such goods as coat or hat racL, clothes brush hangers, etter trays for office use, ashtrays, pen-trays and ink stands. P (3) Statuettes, animals, figures and other ornaments. Wooden parts of the articles of this heading are excluded (heading 44.21). The heading also excludes : (a) Cases for musical instruments or for guns, of wood, and sheaths, cases, boxes and similar containers covered with leather or composition leather, paper or paperboard, vulcanised fibre, sheeting of plastics, or textile materials (heading 42.02). (b) Imitation jewellery (heading 71.17). (c) Clock cases and parts thereof of Chapter 91. (d) Musical instruments and parts thereof of Chapter 92. (e) Scabbards and sheaths for side-arms (heading 93.07). (0 Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). (g) Smoking pipes and parts thereof, buttons, pencils and other articles of Chapter 96. (h) Works of art or antiques of Chapter 97. -
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.