Section 09 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 44 Wood and articles of wood; wood charcoal 44 03 Wood in the rough, whether or not stripped of bark or sapwood, or roug hly squared. 44 03 23 Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more Commodity Code Description 44 03 23 00 Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more