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Section IX — Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

Section IX
Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
Chapter 44
Wood and Articles of Wood; Wood Charcoal

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.

FinishThicknessSheet size
Sanded2,7 mm2,040 mm x 820 mm
Sanded2,7 mm2,050 mm x 825 mm
Unsanded3,0 mm2,040 mm x 820 mm
Unsanded3,0 mm2,050 mm x 825 mm
Sanded6,0 mm2,040 mm x 820 mm
Sanded6,0 mm2,050 mm x 825 mm
Rates as at
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
44.01Fuel 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:
4401.1Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
4401.115Coniferouskgfreefreefreefreefreefree
4401.121Non-coniferouskgfreefreefreefreefreefree
4401.2Wood in chips or particles:
4401.213Coniferouskgfreefreefreefreefreefree
4401.226Non-coniferouskgfreefreefreefreefreefree
4401.3Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:
4401.314Wood pelletskgfreefreefreefreefreefree
4401.320Wood briquetteskgfreefreefreefreefreefree
4401.395Otherkgfreefreefreefreefreefree
4401.4Sawdust and wood waste and scrap, not agglomerated:
4401.419Sawdustkgfreefreefreefreefreefree
4401.499Otherkgfreefreefreefreefreefree
44.02Wood charcoal (including shell or nut charcoal), whether or not agglomerated:
4402.102Of bambookgfreefreefreefreefreefree
4402.207Of shell or nutkgfreefreefreefreefreefree
4402.909Otherkgfreefreefreefreefreefree
44.03Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared:
4403.1Treated with paint, stains, creosote or other preservatives:
4403.112Coniferousm³freefreefreefreefreefree
4403.129Non-coniferousm³freefreefreefreefreefree
4403.2Other, coniferous:
4403.217Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or morem³freefreefreefreefreefree
4403.223Of pine (Pinus spp.), otherm³freefreefreefreefreefree
4403.231Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or morem³freefreefreefreefreefree
4403.246Of fir (Abies spp.) and spruce (Picea spp.), otherm³freefreefreefreefreefree
4403.252Other, of which the smallest cross-sectional dimension is 15 cm or morem³freefreefreefreefreefree
4403.269Otherm³freefreefreefreefreefree
4403.4Other, of tropical wood:
4403.416Dark Red Meranti, Light Red Meranti and Meranti Bakaum³freefreefreefreefreefree
4403.422Teakm³freefreefreefreefreefree
4403.497Otherm³freefreefreefreefreefree
4403.9Other:
4403.919Of oak (QUERCUS SPP.)m³freefreefreefreefreefree
4403.931Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or morem³freefreefreefreefreefree
4403.948Of beech (Fagus spp.), otherm³freefreefreefreefreefree
4403.954Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or morem³freefreefreefreefreefree
4403.960Of birch (Betula spp.), otherm³freefreefreefreefreefree
4403.977Of poplar and aspen (Populus spp.)m³freefreefreefreefreefree
4403.983Of eucalyptus (Eucalyptus spp.)m³freefreefreefreefreefree
4403.99.204Of Black Stinkwood (Ocotea Bullata)m³freefreefreefreefreefree
4403.99.107Of Yellowwood (Podocarpus Falcatus, Podocarpus Henkelli, Podocarpus Latifolius)m³freefreefreefreefreefree
4403.99.301Of Blackwood (Acacia Melanoxylon)m³freefreefreefreefreefree
4403.99Other:
44.04Hoopwood; 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:
4403.99.905Otherm³freefreefreefreefreefree
4404.102Coniferouskgfreefreefreefreefreefree
4404.204Non-coniferouskgfreefreefreefreefreefree
4405.009Wood wool; wood flourkgfreefreefreefreefreefree
44.06Railway or tramway sleepers (cross-ties) of wood:
4406.1Not impregnated:
4406.113Coniferousm³freefreefreefreefreefree
4406.120Non-coniferousm³freefreefreefreefreefree
4406.9Other:
4406.916Coniferousm³freefreefreefreefreefree
4406.926Non-coniferousm³freefreefreefreefreefree
44.07Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm:
4407.1Coniferous:
4407.117Of pine (Pinus spp.)m³freefreefreefreefreefree
4407.123Of fir (Abies spp.) and spruce (Picea spp.)m³freefreefreefreefreefree
4407.139Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))m³freefreefreefreefreefree
4407.146Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))m³freefreefreefreefreefree
4407.198Otherm³freefreefreefreefreefree
4407.2Of tropical wood:
4407.211Mahogany (Swietenia spp.)m³freefreefreefreefreefree
4407.228Virola, Imbuia and Balsam³freefreefreefreefreefree
4407.234Teakm³freefreefreefreefreefree
4407.257Dark Red Meranti, Light Red Meranti, Meranti Bakaum³freefreefreefreefreefree
4407.263White Lauan, White Meranti, White Seraya, Yellow Meranti and Alanm³freefreefreefreefreefree
4407.277Sapellim³freefreefreefreefreefree
4407.286Irokom³freefreefreefreefreefree
4407.292Otherm³freefreefreefreefreefree
4407.9Other:
4407.913Of oak (Quercus spp.)m³freefreefreefreefreefree
4407.925Of beech (Fagus spp.)m³freefreefreefreefreefree
4407.936Of maple (Acer spp.)m³freefreefreefreefreefree
4407.942Of cherry (Prunus spp.)m³freefreefreefreefreefree
4407.959Of ash (Fraxinus spp.)m³freefreefreefreefreefree
4407.965Of birch (Betula spp.)m³freefreefreefreefreefree
4407.971Of poplar and aspen (Populus spp.)m³freefreefreefreefreefree
4407.99.209Of Black Stinkwood (Ocotea Bullata)m³freefreefreefreefreefree
4407.99Other:
4407.99.306Of Blackwood (Acacia Melanoxylon)m³freefreefreefreefreefree
4407.99.101Of Yellow-wood (Podocarpus Falcatus, Podocarpus Henkelli, Podocarpus Latifolius)m³freefreefreefreefreefree
4407.99.900Otherm³freefreefreefreefreefree
44.08Sheets 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:
4408.104Coniferouskg10%freefreefree10%4%
4408.3Of tropical wood:
4408.31Dark Red Meranti, Light Red Meranti and Meranti Bakau:
4408.31.107Sheets for veneering which are obtained by slicing laminated woodkg10%freefreefree10%4%
4408.31.905Otherkgfreefreefreefreefreefree
4408.39Other:
4408.39.108Sheets for veneering which are obtained by slicing laminated woodkg10%freefreefree10%4%
4408.39.906Otherkgfreefreefreefreefreefree
4408.90Other:
4408.90.108Sheets for veneering which are obtained by slicing laminated woodkg10%freefreefree10%4%
4408.90.906Otherkgfreefreefreefreefreefree
44.09Wood (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:
4409.108Coniferouskgfreefreefreefreefreefree
4409.2Non-coniferous:
4409.21Of bamboo:
4409.21.106Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembledkgfreefreefreefreefreefree
4409.22.153Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembledkgfreefreefreefreefreefree
4409.21.904Otherkg10%freefreefree10%4%
4409.22Of tropical wood:
4409.22.900Otherkg10%freefreefree10%4%
4409.29Other:
4409.29.158Pegwood; ceiling boards and flooring boards; strips and friezes for parquet flooring, not assembledkgfreefreefreefreefreefree
4409.29.905Otherkg10%freefreefree10%4%
44.10Particle 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:
4410.1Of wood:
4410.11Particle board:
4410.11.2Coated, covered or laminated:
4410.11.292Otherkg15%freefreefree15%6%
4410.11.101Agglomerated into board, but not further worked than sandedkg15%freefreefree15%6%
4410.11.217With melaminekg15%freefreefree15%6%
4410.11.252With other plasticskg15%freefreefree15%6%
4410.120Oriented strand board (OSB)kg15%freefreefree15%6%
4410.11.901Otherkg15%freefreefree15%6%
4410.195Otherkg15%freefreefree15%6%
4410.904Otherkg15%freefreefree15%6%
44.11Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances:
4411.1Medium density fibreboard (MDF):
4411.12Of a thickness not exceeding 5 mm:
4411.12.314Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins)kg10%freefreefree10%4%
4411.13Of a thickness exceeding 5 mm but not exceeding 9 mm:
4411.12.519Moulded doorskins, not surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.13.132Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins)kg10%freefreefree10%4%
4411.12.985Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.13.310Moulded doorskins, not surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.13.418Moulded doorskins, surface-coveredkg10%freefreefree10%4%
4411.12.616Moulded doorskins, surface-coveredkg10%freefreefree10%4%
4411.12.713Doorskins, (excluding moulded doorskins), not mechanically worked or surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.12.810Doorskins, (excluding moulded doorskins), mechanically worked or surface-coveredkg10%freefreefree10%4%
4411.13.981Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.13.817Doorskins, (excluding moulded doorskins), mechanically worked or surface-coveredkg10%freefreefree10%4%
4411.13.710Doorskins, (excluding moulded doorskins), not mechanically worked or surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.14Of a thickness exceeding 9 mm:
4411.14.317Not mechanically worked or surface-covered (raw board), (including sanded or unsanded)kg10%freefreefree10%4%
4411.14.988Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.9Other:
4411.92.310Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins)kg10%freefreefree10%4%
4411.92.337Moulded doorskins, not surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.92.280Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.92.4Of a thickness exceeding 9 mm:
4411.92.3Of a thicknes exceeding 5 mm but not exceeding 9 mm:
4411.92Of a density exceeding 0,8 g/cm³:
4411.92.2Of a thickness not exceeding 5 mm:
4411.92.388Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.92.272Doorskins, (excluding moulded doorskins), mechanically worked or surface-coveredkg10%freefreefree10%4%
4411.92.213Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins)kg10%freefreefree10%4%
4411.92.256Moulded doorskins, surface-coveredkg10%freefreefree10%4%
4411.92.485Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.92.418Not mechanically worked or surface-covered (raw board), (including sanded or unsanded)kg10%freefreefree10%4%
4411.92.361Doorskins, (excluding moulded doorskins), not mechanically worked or surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.92.248Moulded doorskins, not surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.92.264Doorskins, (excluding moulded doorskins), not mechanically worked or surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.92.376Doorskins, (excluding moulded doorskins), mechanically worked or surface-coveredkg10%freefreefree10%4%
4411.92.345Moulded doorskins, surface-coveredkg10%freefreefree10%4%
4411.93.333Doorskins, not mechanically worked or surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.93.384Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.93.252Doorskins mechanically worked or surface coveredkg10%freefreefree10%4%
4411.93.279Moulded doorskins surface-coveredkg10%freefreefree10%4%
4411.93.317Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins)kg10%freefreefree10%4%
4411.93.287Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.93.260Moulded doorskins not surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.93.2Of a thickness not exceeding 5 mm:
4411.93.5Of a thickness exceeding 9 mm:
4411.93Of a density exceeding 0,5 g/cm³ but not exceeding 0,8 g/cm³:
4411.93.3Of a thickness exceeding 5 mm but not exceeding 9 mm:
4411.93.356Moulded doorskins, not surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.93.217Not mechanically worked or surface-covered (raw board), (including sanded or unsanded), (excluding doorskins)kg10%freefreefree10%4%
4411.93.244Doorskins, not mechanically worked or surface-covered (including sanded or unsanded)kg10%freefreefree10%4%
4411.93.341Doorskins, mechanically worked or surface coveredkg10%freefreefree10%4%
4411.93.368Moulded doorskins, surface-coveredkg10%freefreefree10%4%
4411.93.511Not mechanically worked or surface-covered (raw board), (including sanded or unsanded)kg10%freefreefree10%4%
4411.94Of a density not exceeding 0,5 g/cm³:
4411.93.589Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
4411.94.216Not mechanically worked or surface-covered (raw board), (including sanded or unsanded)kg10%freefreefree10%4%
4411.94.984Other, submitted to any other operation or process not covered by preceding subheadingskg10%freefreefree10%4%
44.12Plywood, veneered panels and similar laminated wood:
4412.105Of bamboom³10%freefreefree10%4%
4412.3Other plywood, consisting solely of sheets of wood (excluding bamboo), each ply not exceeding 6 mm thickness:
4412.310With at least one outer ply of tropical woodm³10%freefreefree10%4%
4412.333Other, 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.)m³10%freefreefree10%4%
4412.340Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33m³10%freefreefree10%4%
4412.391Other, with both outer plies of coniferous woodm³10%freefreefree10%4%
4412.4Laminated veneered lumber (LVL):
4412.415With at least one outer ply of tropical woodm³10%freefreefree10%4%
4412.421Other, with at least one outer ply of non-coniferous woodm³10%freefreefree10%4%
4412.496Other, with both outer plies of coniferous woodm³10%freefreefree10%4%
4412.5Blockboard, laminboard and battenboard:
4412.510With at least one outer ply of tropical woodm³10%freefreefree10%4%
4412.526Other, with at least one outer ply of non-coniferous woodkg10%freefreefree10%4%
4412.590Other, with both outer plies of coniferous woodm³10%freefreefree10%4%
4412.9Other:
4412.918With at least one outer ply of tropical woodkg10%freefreefree10%4%
4412.924Other, with at least one outer ply of non-coniferous woodkg10%freefreefree10%4%
4412.999Other, with both outer plies of coniferous woodkg10%freefreefree10%4%
4413.004Densified wood, in blocks, plates, strips or profile shapeskg10%freefreefree10%4%
44.14Wooden frames for paintings, photographs, mirrors or similar objects:
4414.008Wooden frames for paintings, photographs, mirrors or similar objectskg8%
4414.102Of tropical woodkg10%freefreefree10%4%
4414.909Otherkg10%freefreefree10%4%
44.15Packing 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:
4415.106Cases, boxes, crates, drums and similar packings; cable-drumsu10%freefreefree10%4%
4415.20.205Pallet collarsu20%freefreefree20%8%
4415.20Pallets, box pallets and other load boards; pallet collars:
4415.20.108Pallets, box pallets and other load boardsu10%freefreefree10%4%
4416.005Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staveskgfreefreefreefreefreefree
4417.009Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of woodkg10%freefreefree10%4%
44.18Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes:
4418.1Windows, French-windows and their frames:
4418.113Of tropical woodkg15%freefreefree15%6%
4418.194Otherkg15%freefreefree15%6%
4418.2Doors and their frames and thresholds:
4418.218Of tropical woodkg15%freefreefree15%6%
4418.299Otherkg15%freefreefree15%6%
4418.306Posts and beams other than products of subheadings 4418.81 to 4418.89kg15%freefreefree15%6%
4418.400Shuttering for concrete constructional workkg15%freefreefree15%6%
4418.505Shingles and shakeskg15%freefreefree15%6%
4418.7Assembled flooring panels:
4418.733Of bamboo or with at least the top layer (wear layer) of bambookgfreefreefreefreefreefree
4418.744Other, for mosaic floorskgfreefreefreefreefreefree
4418.75.103Parquet panelskgfreefreefreefreefreefree
4418.75Other, multilayer:
4418.75.901Otherkg15%freefreefree15%6%
4418.79Other:
4418.79.109Parquet panelskgfreefreefreefreefreefree
4418.8Engineered structural timber products:
4418.79.907Otherkg15%freefreefree15%6%
4418.815Glue-laminated timber (glulam)kg15%freefreefree15%6%
4418.821Cross-laminated timber (CLT or X-lam)kg15%freefreefree15%6%
4418.838I-beamskg15%15%freefree15%6%
4418.896Otherkg15%freefreefree15%6%
4418.9Other:
4418.914Of bambookg15%freefreefree15%6%
4418.926Cellular wood panelskg15%freefreefree15%6%
4418.990Otherkg15%freefreefree15%6%
44.19Tableware and kitchenware, of wood:
4419.1Of bamboo:
4419.117Bread boards, chopping boards and similar boardskg30%freefreefree30%12%
4419.123Chopstickskg30%freefreefree30%12%
4419.198Otherkg30%freefreefree30%12%
4419.205Of tropical woodkg30%freefreefree30%12%
4419.907Otherkg30%freefreefree30%12%
44.20Wood 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:
4420.1Statuettes and other ornaments:
4420.117Of tropical woodkg30%freefreefree30%30%
4420.198Otherkg30%freefreefree30%30%
4420.907Otherkg30%freefreefree30%30%
44.21Other articles of wood:
4421.104Clothes hangerskg30%freefreefree30%12%
4421.209Coffinskg20%freefreefree20%8%
4421.9Other:
4421.91Of bamboo:
4421.91.155Shoe splines, wooden pegs or pins, for footwearkgfreefreefreefreefreefree
4421.91.104Spools, reels, cops, bobbins, sewing thread reels and the like, of turned wood, for use with textile machinerykgfreefreefreefreefreefree
4421.91.058Clothes pegskg30%freefreefree30%12%
4421.91.201Match splints, of a length not exceeding 42 mm and with a thickness or a width not exceeding 2,1 mmkgfreefreefreefreefreefree
4421.91.902Otherkg20%freefreefree20%8%
4421.99Other:
4421.99.105Spools, reels, cops, bobbins, sewing thread reels and the like, of turned wood, for use with textile machinerykgfreefreefreefreefreefree
4421.99.156Shoe splines, wooden pegs or pins, for footwearkgfreefreefreefreefreefree
4421.99.059Clothes pegskg30%freefreefree30%12%
4421.99.202Match splints, of a length not exceeding 42 mm and with a thickness or a width not exceeding 2,1 mmkgfreefreefreefreefreefree
4421.99.903Otherkg20%freefreefree20%8%
Chapter 45
Cork and Articles of Cork

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).

Rates as at
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
45.01Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork:
4501.100Natural cork, raw or simply preparedkgfreefreefreefreefreefree
4501.907Otherkgfreefreefreefreefreefree
4502.003Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)kgfreefreefreefreefreefree
45.03Articles of natural cork:
4503.108Corks and stopperskgfreefreefreefreefreefree
4503.904Otherkgfreefreefreefreefreefree
45.04Agglomerated cork (with or without a binding substance) and articles of agglomerated cork:
4504.101Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discskgfreefreefreefreefreefree
4504.908Otherkgfreefreefreefreefreefree
Chapter 46
Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

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.

Rates as at
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
46.01Plaits 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):
4601.2Mats, matting and screens of vegetable materials:
4601.213Of bambookg20%freefreefree20%8%
4601.221Of rattankg20%freefreefree20%8%
4601.294Otherkg20%freefreefree20%8%
4601.9Other:
4601.921Of bambookg20%freefreefree20%8%
4601.93.105Wovenkgfreefreefreefreefreefree
4601.93Of rattan:
4601.93.903Otherkg20%freefreefree20%8%
4601.944Of other vegetable materialskg20%freefreefree20%8%
4601.996Otherkg20%freefreefree20%8%
46.02Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah:
4602.1Of vegetable materials:
4602.112Of bambookg20%freefreefree20%8%
4602.129Of rattankg20%freefreefree20%20%
4602.193Otherkg20%freefreefree20%20%
4602.902Otherkg20%freefreefree20%8%

Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.