Customs - Tariff Book
Notes
1.
This Chapter does not cover the following:
(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.
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 (excluding 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 Notes
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.
2.
For the purposes of subheading 4401.32, the expression "wood briquettes" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by mass. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
3.
For the purposes of subheading 4407.13, "S-P-F" refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
4.
For the purposes of subheading 4407.14, "Hem-fir" refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
Additional Notes
1.
For the purposes of heading 44.11 “Door skins” has the following meaning assigned to it-
(a)
Moulded Medium-Density Fibreboard (MDF)/High-Density Fibreboard (HDF):
Door skins are pre-shaped with a decorative moulded design on one side, providing a finished look suitable for painting or veneering. They come in standard sizes, such as 820 mm x 2,040 mm and 825 mm x 2,050 mm, with a typical thickness ranging from 2,7 mm to 3,2 mm. They are also available in 6 mm thickness. Moulded door skins are commonly used for decorative and architectural purposes.
(b)
Flat Raw MDF/HDF Door Skins:
These are flat, unadorned MDF/HDF panels without pre-moulded designs. They serve as a versatile option for custom finishes or further processing. Available in standard dimensions as per the table below, they come in thicknesses ranging from 2,5 mm to 3,2 mm and 6 mm.
| Finish | Thickness | Sheet size |
|---|---|---|
| Sanded | 2,7 mm | 2,040 mm x 820 mm |
| Sanded | 2,7 mm | 2,050 mm x 825 mm |
| Unsanded | 3,0 mm | 2,040 mm x 820 mm |
| Unsanded | 3,0 mm | 2,050 mm x 825 mm |
| Sanded | 6,0 mm | 2,040 mm x 820 mm |
| Sanded | 6,0 mm | 2,050 mm x 825 mm |
| Heading | Description | General |
|---|---|---|
| 44.01 | 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: | |
| 4401.1 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms: | |
| 4401.11 | Coniferous | free |
| 4401.12 | Non-coniferous | free |
| 4401.2 | Wood in chips or particles: | |
| 4401.21 | Coniferous | free |
| 4401.22 | Non-coniferous | free |
| 4401.3 | Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms: | |
| 4401.31 | Wood pellets | free |
| 4401.32 | Wood briquettes | free |
| 4401.39 | Other | free |
| 4401.4 | Sawdust and wood waste and scrap, not agglomerated: | |
| 4401.41 | Sawdust | free |
| 4401.49 | Other | free |
| 44.02 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated: | |
| 4402.10 | Of bamboo | free |
| 4402.20 | Of shell or nut | free |
| 4402.90 | Other | free |
| 44.03 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: | |
| 4403.1 | Treated with paint, stains, creosote or other preservatives: | |
| 4403.11 | Coniferous | free |
| 4403.12 | Non-coniferous | free |
| 4403.2 | Other, coniferous: | |
| 4403.21 | Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more | free |
| 4403.22 | Of pine (Pinus spp.), other | free |
| 4403.23 | Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | free |
| 4403.24 | Of fir (Abies spp.) and spruce (Picea spp.), other | free |
| 4403.25 | Other, of which the smallest cross-sectional dimension is 15 cm or more | free |
| 4403.26 | Other | free |
| 4403.4 | Other, of tropical wood: | |
| 4403.41 | Dark Red Meranti, Light Red Meranti and Meranti Bakau | free |
| 4403.42 | Teak | free |
| 4403.49 | Other | free |
| 4403.9 | Other: | |
| 4403.91 | Of oak (QUERCUS SPP.) | free |
| 4403.93 | Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | free |
| 4403.94 | Of beech (Fagus spp.), other | free |
| 4403.95 | Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more | free |
| 4403.96 | Of birch (Betula spp.), other | free |
| 4403.97 | Of poplar and aspen (Populus spp.) | free |
| 4403.98 | Of eucalyptus (Eucalyptus spp.) | free |
| 4403.99.30 | Of Blackwood (Acacia Melanoxylon) | free |
| 4403.99.20 | Of Black Stinkwood (Ocotea Bullata) | free |
| 4403.99.10 | Of Yellowwood (Podocarpus Falcatus, Podocarpus Henkelli, Podocarpus Latifolius) | free |
| 4403.99 | Other: | |
| 4403.99.90 | Other | free |
| 44.04 | 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: | |
| 4404.10 | Coniferous | free |
| 4404.20 | Non-coniferous | free |
| 4405.00 | Wood wool; wood flour | free |
| 44.06 | Railway or tramway sleepers (cross-ties) of wood: | |
| 4406.1 | Not impregnated: | |
| 4406.11 | Coniferous | free |
| 4406.12 | Non-coniferous | free |
| 4406.9 | Other: | |
| 4406.91 | Coniferous | free |
| 4406.92 | Non-coniferous | free |
| 44.07 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: | |
| 4407.1 | Coniferous: | |
| 4407.11 | Of pine (Pinus spp.) | free |
| 4407.12 | Of fir (Abies spp.) and spruce (Picea spp.) | free |
| 4407.13 | Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) | free |
| 4407.14 | Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) | free |
| 4407.19 | Other | free |
| 4407.2 | Of tropical wood: | |
| 4407.21 | Mahogany (Swietenia spp.) | free |
| 4407.22 | Virola, Imbuia and Balsa | free |
| 4407.23 | Teak | free |
| 4407.25 | Dark Red Meranti, Light Red Meranti, Meranti Bakau | free |
| 4407.26 | White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan | free |
| 4407.27 | Sapelli | free |
| 4407.28 | Iroko | free |
| 4407.29 | Other | free |
| 4407.9 | Other: | |
| 4407.91 | Of oak (Quercus spp.) | free |
| 4407.92 | Of beech (Fagus spp.) | free |
| 4407.93 | Of maple (Acer spp.) | free |
| 4407.94 | Of cherry (Prunus spp.) | free |
| 4407.95 | Of ash (Fraxinus spp.) | free |
| 4407.96 | Of birch (Betula spp.) | free |
| 4407.97 | Of poplar and aspen (Populus spp.) | free |
| 4407.99 | Other: | |
| 4407.99.30 | Of Blackwood (Acacia Melanoxylon) | free |
| 4407.99.20 | Of Black Stinkwood (Ocotea Bullata) | free |
| 4407.99.10 | Of Yellow-wood (Podocarpus Falcatus, Podocarpus Henkelli, Podocarpus Latifolius) | free |
| 4407.99.90 | Other | free |
| 44.08 | 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: | |
| 4408.10 | Coniferous | 10% |
| 4408.3 | Of tropical wood: | |
| 4408.31 | Dark Red Meranti, Light Red Meranti and Meranti Bakau: | |
| 4408.31.10 | Sheets for veneering which are obtained by slicing laminated wood | 10% |
| 4408.31.90 | Other | free |
| 4408.39 | Other: | |
| 4408.39.10 | Sheets for veneering which are obtained by slicing laminated wood | 10% |
| 4408.39.90 | Other | free |
| 4408.90.10 | Sheets for veneering which are obtained by slicing laminated wood | 10% |
| 4408.90 | Other: | |
| 4408.90.90 | Other | free |
| 44.09 | 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: | |
| 4409.10 | Coniferous | free |
| 4409.2 | Non-coniferous: | |
| 4409.21.10 | Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembled | free |
| 4409.21 | Of bamboo: | |
| 4409.22.15 | Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembled | free |
| 4409.21.90 | Other | 10% |
| 4409.22 | Of tropical wood: | |
| 4409.22.90 | Other | 10% |
| 4409.29 | Other: | |
| 4409.29.15 | Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembled | free |
| 4409.29.90 | Other | 10% |
| 44.10 | 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: | |
| 4410.1 | Of wood: | |
| 4410.11.10 | Agglomerated into board, but not further worked than sanded | 15% |
| 4410.11.2 | Coated, covered or laminated: | |
| 4410.11 | Particle board: | |
| 4410.11.21 | With melamine | 15% |
| 4410.11.29 | Other | 15% |
| 4410.11.25 | With other plastics | 15% |
| 4410.12 | Oriented strand board (OSB) | 15% |
| 4410.11.90 | Other | 15% |
| 4410.19 | Other | 15% |
| 4410.90 | Other | 15% |
| 44.11 | Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: | |
| 4411.1 | Medium density fibreboard (MDF): | |
| 4411.12.31 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins) | 10% |
| 4411.12 | Of a thickness not exceeding 5 mm: | |
| 4411.12.81 | Doorskins, (excluding moulded doorskins), mechanically worked or surface-covered | 10% |
| 4411.13 | Of a thickness exceeding 5 mm but not exceeding 9 mm: | |
| 4411.13.31 | Moulded doorskins, not surface-covered (including sanded or unsanded) | 10% |
| 4411.12.51 | Moulded doorskins, not surface-covered (including sanded or unsanded) | 10% |
| 4411.12.61 | Moulded doorskins, surface-covered | 10% |
| 4411.12.71 | Doorskins, (excluding moulded doorskins), not mechanically worked or surface-covered (including sanded or unsanded) | 10% |
| 4411.12.98 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.13.13 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins) | 10% |
| 4411.13.41 | Moulded doorskins, surface-covered | 10% |
| 4411.13.71 | Doorskins, (excluding moulded doorskins), not mechanically worked or surface-covered (including sanded or unsanded) | 10% |
| 4411.14 | Of a thickness exceeding 9 mm: | |
| 4411.13.81 | Doorskins, (excluding moulded doorskins), mechanically worked or surface-covered | 10% |
| 4411.13.98 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.14.31 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded) | 10% |
| 4411.14.98 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.9 | Other: | |
| 4411.92.37 | Doorskins, (excluding moulded doorskins), mechanically worked or surface-covered | 10% |
| 4411.92.25 | Moulded doorskins, surface-covered | 10% |
| 4411.92.24 | Moulded doorskins, not surface-covered (including sanded or unsanded) | 10% |
| 4411.92.26 | Doorskins, (excluding moulded doorskins), not mechanically worked or surface-covered (including sanded or unsanded) | 10% |
| 4411.92.27 | Doorskins, (excluding moulded doorskins), mechanically worked or surface-covered | 10% |
| 4411.92.34 | Moulded doorskins, surface-covered | 10% |
| 4411.92.33 | Moulded doorskins, not surface-covered (including sanded or unsanded) | 10% |
| 4411.92.21 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins) | 10% |
| 4411.92.36 | Doorskins, (excluding moulded doorskins), not mechanically worked or surface-covered (including sanded or unsanded) | 10% |
| 4411.92.38 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.92.31 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins) | 10% |
| 4411.92.28 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.92 | Of a density exceeding 0,8 g/cm³: | |
| 4411.92.2 | Of a thickness not exceeding 5 mm: | |
| 4411.92.3 | Of a thicknes exceeding 5 mm but not exceeding 9 mm: | |
| 4411.92.4 | Of a thickness exceeding 9 mm: | |
| 4411.92.48 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.92.41 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded) | 10% |
| 4411.93.33 | Doorskins, not mechanically worked or surface-covered (including sanded or unsanded) | 10% |
| 4411.93.21 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins) | 10% |
| 4411.93.38 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.93.36 | Moulded doorskins, surface-covered | 10% |
| 4411.93.35 | Moulded doorskins, not surface-covered (including sanded or unsanded) | 10% |
| 4411.93.34 | Doorskins, mechanically worked or surface covered | 10% |
| 4411.93.31 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins) | 10% |
| 4411.93.27 | Moulded doorskins surface-covered | 10% |
| 4411.93.28 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.93.25 | Doorskins mechanically worked or surface covered | 10% |
| 4411.93 | Of a density exceeding 0,5 g/cm³ but not exceeding 0,8 g/cm³: | |
| 4411.93.3 | Of a thickness exceeding 5 mm but not exceeding 9 mm: | |
| 4411.93.24 | Doorskins, not mechanically worked or surface-covered (including sanded or unsanded) | 10% |
| 4411.93.5 | Of a thickness exceeding 9 mm: | |
| 4411.93.2 | Of a thickness not exceeding 5 mm: | |
| 4411.93.26 | Moulded doorskins not surface-covered (including sanded or unsanded) | 10% |
| 4411.94 | Of a density not exceeding 0,5 g/cm³: | |
| 4411.93.51 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded) | 10% |
| 4411.93.58 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 4411.94.21 | Not mechanically worked or surface-covered (raw board), (including sanded or unsanded) | 10% |
| 4411.94.98 | Other, submitted to any other operation or process not covered by preceding subheadings | 10% |
| 44.12 | Plywood, veneered panels and similar laminated wood: | |
| 4412.10 | Of bamboo | 10% |
| 4412.3 | Other plywood, consisting solely of sheets of wood (excluding bamboo), each ply not exceeding 6 mm thickness: | |
| 4412.31 | With at least one outer ply of tropical wood | 10% |
| 4412.33 | 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.) | 10% |
| 4412.34 | Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33 | 10% |
| 4412.39 | Other, with both outer plies of coniferous wood | 10% |
| 4412.4 | Laminated veneered lumber (LVL): | |
| 4412.41 | With at least one outer ply of tropical wood | 10% |
| 4412.42 | Other, with at least one outer ply of non-coniferous wood | 10% |
| 4412.49 | Other, with both outer plies of coniferous wood | 10% |
| 4412.5 | Blockboard, laminboard and battenboard: | |
| 4412.51 | With at least one outer ply of tropical wood | 10% |
| 4412.52 | Other, with at least one outer ply of non-coniferous wood | 10% |
| 4412.59 | Other, with both outer plies of coniferous wood | 10% |
| 4412.9 | Other: | |
| 4412.91 | With at least one outer ply of tropical wood | 10% |
| 4412.92 | Other, with at least one outer ply of non-coniferous wood | 10% |
| 4412.99 | Other, with both outer plies of coniferous wood | 10% |
| 4413.00 | Densified wood, in blocks, plates, strips or profile shapes | 10% |
| 4414.00 | Wooden frames for paintings, photographs, mirrors or similar objects | |
| 44.14 | Wooden frames for paintings, photographs, mirrors or similar objects: | |
| 4414.10 | Of tropical wood | 10% |
| 4414.90 | Other | 10% |
| 44.15 | 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: | |
| 4415.10 | Cases, boxes, crates, drums and similar packings; cable-drums | 10% |
| 4415.20.10 | Pallets, box pallets and other load boards | 10% |
| 4415.20.20 | Pallet collars | 20% |
| 4415.20 | Pallets, box pallets and other load boards; pallet collars: | |
| 4416.00 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves | free |
| 4417.00 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 10% |
| 44.18 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes: | |
| 4418.1 | Windows, French-windows and their frames: | |
| 4418.11 | Of tropical wood | 15% |
| 4418.19 | Other | 15% |
| 4418.2 | Doors and their frames and thresholds: | |
| 4418.21 | Of tropical wood | 15% |
| 4418.29 | Other | 15% |
| 4418.30 | Posts and beams other than products of subheadings 4418.81 to 4418.89 | 15% |
| 4418.40 | Shuttering for concrete constructional work | 15% |
| 4418.50 | Shingles and shakes | 15% |
| 4418.7 | Assembled flooring panels: | |
| 4418.73 | Of bamboo or with at least the top layer (wear layer) of bamboo | free |
| 4418.74 | Other, for mosaic floors | free |
| 4418.75 | Other, multilayer: | |
| 4418.75.10 | Parquet panels | free |
| 4418.75.90 | Other | 15% |
| 4418.79.10 | Parquet panels | free |
| 4418.79 | Other: | |
| 4418.8 | Engineered structural timber products: | |
| 4418.79.90 | Other | 15% |
| 4418.81 | Glue-laminated timber (glulam) | 15% |
| 4418.82 | Cross-laminated timber (CLT or X-lam) | 15% |
| 4418.83 | I-beams | 15% |
| 4418.89 | Other | 15% |
| 4418.9 | Other: | |
| 4418.91 | Of bamboo | 15% |
| 4418.92 | Cellular wood panels | 15% |
| 4418.99 | Other | 15% |
| 44.19 | Tableware and kitchenware, of wood: | |
| 4419.1 | Of bamboo: | |
| 4419.11 | Bread boards, chopping boards and similar boards | 30% |
| 4419.12 | Chopsticks | 30% |
| 4419.19 | Other | 30% |
| 4419.20 | Of tropical wood | 30% |
| 4419.90 | Other | 30% |
| 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: | |
| 4420.1 | Statuettes and other ornaments: | |
| 4420.11 | Of tropical wood | 30% |
| 4420.19 | Other | 30% |
| 4420.90 | Other | 30% |
| 44.21 | Other articles of wood: | |
| 4421.10 | Clothes hangers | 30% |
| 4421.20 | Coffins | 20% |
| 4421.9 | Other: | |
| 4421.91 | Of bamboo: | |
| 4421.91.20 | Match splints, of a length not exceeding 42 mm and with a thickness or a width not exceeding 2,1 mm | free |
| 4421.91.15 | Shoe splines, wooden pegs or pins, for footwear | free |
| 4421.91.10 | Spools, reels, cops, bobbins, sewing thread reels and the like, of turned wood, for use with textile machinery | free |
| 4421.91.05 | Clothes pegs | 30% |
| 4421.91.90 | Other | 20% |
| 4421.99 | Other: | |
| 4421.99.20 | Match splints, of a length not exceeding 42 mm and with a thickness or a width not exceeding 2,1 mm | free |
| 4421.99.15 | Shoe splines, wooden pegs or pins, for footwear | free |
| 4421.99.10 | Spools, reels, cops, bobbins, sewing thread reels and the like, of turned wood, for use with textile machinery | free |
| 4421.99.05 | Clothes pegs | 30% |
| 4421.99.90 | Other | 20% |
Note
1.
This Chapter does not cover the following:
(a)
Footwear or parts of footwear of Chapter 64;
(b)
Headgear or parts of headgear of Chapter 65; or
(c)
Articles of Chapter 95 (for example, toys, games, sports requisites).
| Heading | Description | General |
|---|---|---|
| 45.01 | Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork: | |
| 4501.10 | Natural cork, raw or simply prepared | free |
| 4501.90 | Other | free |
| 4502.00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | free |
| 45.03 | Articles of natural cork: | |
| 4503.10 | Corks and stoppers | free |
| 4503.90 | Other | free |
| 45.04 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: | |
| 4504.10 | Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs | free |
| 4504.90 | Other | free |
Notes
1.
In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of barks, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2.
This Chapter does not cover the following:
(a)
wall coverings of heading 48.14;
(b)
twine, cordage, ropes or cables, plaited or not (heading 56.07);
(c)
footwear or headgear or parts thereof of Chapter 64 or 65;
(d)
vehicles or bodies for vehicles of basket ware (Chapter 87); or
(e)
articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).
3.
For the purposes of heading 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
| Heading | Description | General |
|---|---|---|
| 46.01 | Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): | |
| 4601.2 | Mats, matting and screens of vegetable materials: | |
| 4601.21 | Of bamboo | 20% |
| 4601.22 | Of rattan | 20% |
| 4601.29 | Other | 20% |
| 4601.9 | Other: | |
| 4601.92 | Of bamboo | 20% |
| 4601.93.10 | Woven | free |
| 4601.93 | Of rattan: | |
| 4601.93.90 | Other | 20% |
| 4601.94 | Of other vegetable materials | 20% |
| 4601.99 | Other | 20% |
| 46.02 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah: | |
| 4602.1 | Of vegetable materials: | |
| 4602.11 | Of bamboo | 20% |
| 4602.12 | Of rattan | 20% |
| 4602.19 | Other | 20% |
| 4602.90 | Other | 20% |
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