Chapter 44
	WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
	Notes.
	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, lamps 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.
	4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
	5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.
	6. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.
	Subheading Note.
	1. For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
HS code	Product description in English
4401	Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
	- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
44011100	- - Coniferous
44011200	- - Non-coniferous
	- Wood in chips or particles:
44012100	- - Coniferous
44012200	- - Non-coniferous
	- Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:
44013100	- - Wood pellets
44013900	- - Other
44014000	- Sawdust and wood waste and scrap, not aggloromerated
4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
44021000	- Of bamboo
440290	- Other:
44029010	- - Of coconut shell
44029090	- - Other
4403	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
	- Treated with paint, stains, creosote or other preservatives:
440311	- - Coniferous:
44031110	- - - Baulks, sawlogs and veneer logs
44031190	- - - Other
440312	- - Non-coniferous:
44031210	- - - Baulks, sawlogs and veneer logs
44031290	- - - Other
	- Other, coniferous:
440321	- - Of pine (Pinus spp.), of which any cross- sectional dimension is 15 cm or more:
44032110	- - - Baulks, sawlogs and veneer logs
44032190	- - - Other
440322	- - Of pine (Pinus spp.), other:
44032210	- - - Baulks, sawlogs and veneer logs
44032290	- - - Other
440323	- - Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more:
44032310	- - - Baulks, sawlogs and veneer logs
44032390	- - - Other
440324	- - Of fir (Abies spp.) and spruce (Picea spp.), other:
44032410	- - - Baulks, sawlogs and veneer logs
44032490	- - - Other
440325	- - Other, of which any cross-sectional dimension is 15 cm or more:
44032510	- - - Baulks, sawlogs and veneer logs
44032590	- - - Other
440326	- - Other:
44032610	- - - Baulks, sawlogs and veneer logs
44032690	- - - Other
	- Other, of tropical wood:
440341	- - Dark Red Meranti, Light Red Meranti and Meranti Bakau:
44034110	- - - Baulks, sawlogs and veneer logs
44034190	- - - Other
440349	- - Other:
44034910	- - - Baulks, sawlogs and veneer logs
44034990	- - - Other
	- Other:
440391	- - Of oak (Quercus spp.):
44039110	- - - Baulks, sawlogs and veneer logs
44039190	- - - Other
440393	- - Of beech (Fagus spp.), of which any cross- sectional dimension is 15 cm or more:
44039310	- - - Baulks, sawlogs and veneer logs
44039390	- - - Other
440394	- - Of beech (Fagus spp.), other:
44039410	- - - Baulks, sawlogs and veneer logs
44039490	- - - Other
440395	- - Of birch (Betula spp.), of which any cross- sectional dimension is 15 cm or more:
44039510	- - - Baulks, sawlogs and veneer logs
44039590	- - - Other
440396	- - Of birch (Betula spp.), other:
44039610	- - - Baulks, sawlogs and veneer logs
44039690	- - - Other
440397	- - Of poplar and aspen (Populus spp.):
44039710	- - - Baulks, sawlogs and veneer logs
44039790	- - - Other
440398	- - Of eucalyptus (Eucalyptus spp.):
44039810	- - - Baulks, sawlogs and veneer logs
44039890	- - - Other
440399	- - Other:
44039910	- - - Baulks, sawlogs and veneer logs
44039990	- - - Other
4404	Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.
44041000	- Coniferous
440420	- Non-coniferous:
44042010	- - Chipwood
44042090	- - Other
4405	Wood wool; wood flour.
44050010	- Wood wool
44050020	- Wood flour
4406	Railway or tramway sleepers (cross-ties) of wood.
	- Not impregnated:
44061100	- - Coniferous
44061200	- - Non-coniferous
	- Other:
44069100	- - Coniferous
44069200	- - Non-coniferous
4407	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end- jointed, of a thickness exceeding 6 mm.
	- Coniferous:
44071100	- - Of pine (Pinus spp.)
44071200	- - Of fir (Abies spp.) and spruce (Picea spp.)
44071900	- - Other
	- Of tropical wood:
440721	- - Mahogany (Swietenia spp.):
44072110	- - - Planed, sanded or end-jointed
44072190	- - - Other
440722	- - Virola, Imbuia and Balsa:
44072210	- - - Planed, sanded or end-jointed
44072290	- - - Other
440725	- - Dark Red Meranti, Light Red Meranti and Meranti Bakau:
	- - - Dark Red Meranti or Light Red Meranti:
44072511	- - - - Planed, sanded or end-jointed
44072519	- - - - Other
	- - - Meranti Bakau:
44072521	- - - - Planed, sanded or end-jointed
44072529	- - - - Other
440726	- - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan:
44072610	- - - Planed, sanded or end-jointed
44072690	- - - Other
440727	- - Sapelli:
44072710	- - - Planed, sanded or end-jointed
44072790	- - - Other
440728	- - Iroko:
44072810	- - - Planed, sanded or end-jointed
44072890	- - - Other
440729	- - Other:
	- - - Jelutong (Dyera spp.):
44072911	- - - - Planed, sanded or end-jointed
44072919	- - - - Other
	- - - Kapur (Dryobalanops spp.):
44072921	- - - - Planed, sanded or end-jointed
44072929	- - - - Other
	- - - Kempas (Koompassia spp.):
44072931	- - - - Planed, sanded or end-jointed
44072939	- - - - Other
	- - - Keruing (Dipterocarpus spp.):
44072941	- - - - Planed, sanded or end-jointed
44072949	- - - - Other
	- - - Ramin (Gonystylus spp.):
44072951	- - - - Planed, sanded or end-jointed
44072959	- - - - Other
	- - - Teak (Tectona spp.):
44072961	- - - - Planed, sanded or end-jointed
44072969	- - - - Other
	- - - Balau (Shorea spp.):
44072971	- - - - Planed, sanded or end-jointed
44072979	- - - - Other
	- - - Mengkulang (Heritiera spp.):
44072981	- - - - Planed, sanded or end-jointed
44072989	- - - - Other
	- - - Other:
44072991	- - - - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), planed, sanded or end-jointed
44072992	- - - - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), other
44072994	- - - - Albizia (Paraserianthes falcataria), planed, sanded or end- jointed
44072995	- - - - Albizia (Paraserianthes falcataria), other
44072996	- - - - Rubber (Hevea Brasiliensis), planed, sanded or end- jointed
44072997	- - - - Rubber (Hevea Brasiliensis), other
44072998	- - - - Other, planed, sanded or end-jointed
44072999	- - - - Other
	- Other:
440791	- - Of oak (Quercus spp.):
44079110	- - - Planed, sanded or end-jointed
44079190	- - - Other
440792	- - Of beech (Fagus spp.):
44079210	- - - Planed, sanded or end-jointed
44079290	- - - Other
440793	- - Of maple (Acer spp.):
44079310	- - - Planed, sanded or end-jointed
44079390	- - - Other
440794	- - Of cherry (Prunus spp.):
44079410	- - - Planed, sanded or end-jointed
44079490	- - - Other
440795	- - Of ash (Fraxinus spp.):
44079510	- - - Planed, sanded or end-jointed
44079590	- - - Other
440796	- - Of birch (Betula spp.):
44079610	- - - Planed, sanded or end-jointed
44079690	- - - Other
440797	- - Of poplar and aspen (Populus spp.):
44079710	- - - Planed, sanded or end-jointed
44079790	- - - Other
440799	- - Other:
44079910	- - - Planed, sanded or end-jointed
44079990	- - - Other
4408	Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.
440810	- Coniferous:
44081010	- - Cedar wood pencil slats; Radiata pinewood of a kind used for blockboard manufacture
44081030	- - Face veneer sheets
44081090	- - Other
	- Of tropical wood:
44083100	- - Dark Red Meranti, Light Red Meranti and Meranti Bakau
440839	- - Other:
44083910	- - - Jelutong wood pencil slats
44083920	- - - Face veneer sheets
44083990	- - - Other
440890	- Other:
44089010	- - Face veneer sheets
44089090	- - Other
4409	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V- jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.
44091000	- Coniferous
	- Non-coniferous:
44092100	- - Of bamboo
44092200	- - Of tropical wood
44092900	- - Other
4410	Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
	- Of wood:
44101100	- - Particle board
44101200	- - Oriented strand board (OSB)
44101900	- - Other
44109000	- Other
4411	Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
	- Medium density fibreboard (MDF):
44111200	- - Of a thickness not exceeding 5 mm
44111300	- - Of a thickness exceeding 5 mm but not exceeding 9 mm
44111400	- - Of a thickness exceeding 9 mm
	- Other:
44119200	- - Of a density exceeding 0.8 g/cm³
44119300	- - Of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³
44119400	- - Of a density not exceeding 0.5 g/cm³
4412	Plywood, veneered panels and similar laminated wood.
44121000	- Of bamboo
	- Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
44123100	- - With at least one outer ply of tropical wood
44123300	- - Other, with at least one outer ply of non- coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.)
44123400	- - Other, with at least one outer ply of non- coniferous wood not specified under subheading 4412.33
44123900	- - Other, with both outer plies of coniferous wood
	- Other:
44129400	- - Blockboard, laminboard and battenboard
441299	- - Other:
44129910	- - - With at least one side faced with plastics
44129920	- - - With at least one side faced with teak
44129930	- - - With at least one side faced with other tropical wood
44129990	- - - Other
44130000	Densified wood, in blocks, plates, strips or profile shapes.
44140000	Wooden frames for paintings, photographs, mirrors or similar objects.
4415	Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
44151000	- Cases, boxes, crates, drums and similar packings; cable- drums
44152000	- Pallets, box pallets and other load boards; pallet collars
4416	Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.
44160010	- Staves
44160090	- Other
4417	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
44170010	- Boot or shoe lasts
44170020	- Boot or shoe trees
44170090	- Other
4418	Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
44181000	- Windows, French-windows and their frames
44182000	- Doors and their frames and thresholds
44184000	- Shuttering for concrete constructional work
44185000	- Shingles and shakes
44186000	- Posts and beams
	- Assembled flooring panels:
441873	- - Of bamboo or with at least the top layer (wear layer) of bamboo:
44187310	- - - For mosaic floors
44187390	- - - Other
44187400	- - Other, for mosaic floors
44187500	- - Other, multilayer
44187900	- - Other
	- Other:
44189100	- - Of bamboo
441899	- - Other:
44189910	- - - Cellular wood panels
44189990	- - - Other
4419	Tableware and kitchenware, of wood.
	- Of bamboo:
44191100	- - Bread boards, chopping boards and similar boards
44191200	- - Chopsticks
44191900	- - Other
44199000	- Other
4420	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.
44201000	- Statuettes and other ornaments, of wood
442090	- Other:
44209010	- - Wooden articles of furniture not falling in Chapter 94
44209090	- - Other
4421	Other articles of wood.
44211000	- Clothes hangers
	- Other:
442191	- - Of bamboo:
44219110	- - - Spools, cops and bobbins, sewing thread reels and the like
44219120	- - - Match splints
44219130	- - - Candy-sticks, ice-cream sticks and ice-cream spoons
44219140	- - - Fans and handscreens, frames and handles therefor, and parts thereof
44219150	- - - Prayer beads
44219160	- - - Toothpicks
44219190	- - - Other
442199	- - Other:
44219910	- - - Spools, cops and bobbins, sewing thread reels and the like
44219920	- - - Match splints
44219930	- - - Wooden pegs or pins for footwear
44219940	- - - Candy-sticks, ice-cream sticks and ice-cream spoons
44219970	- - - Fans and handscreens, frames and handles therefor, and parts thereof
44219980	- - - Toothpicks
	- - - Other:
44219993	- - - - Prayer beads
44219994	- - - - Other beads
44219995	- - - - Sticks for making joss sticks
44219996	- - - - Barecore
44219999	- - - - Other