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);
(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 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, saw dust or chips, of the me
chanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compressi
on or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical unit
s 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 sp
ecies 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 ea