CTHRepealedAct
Customs Tariff Act 1987
Part 44
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Chapter 44
Wood and articles of wood; wood charcoal
(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 (1211);
(b) Bamboos or other plaiting materials of 1401;
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (1404);
(d) Activated charcoal (3802);
(e) Articles of 4202;
(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 6808.00.00;
(k) Imitation jewellery of 7117;
(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 (9305);
(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) excluding bodies and handles, of wood, for articles of 9603; or
(r) Articles of Chapter 97 (for example, works of art).
2.- In this Chapter, “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.- 4414.00.00 to 4421 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 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of 4409, 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.- 4417.00.00 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.- For the purposes of this Chapter and subject to Notes 1 (b) and 1 (f) above, any reference to “wood” applies also to bamboo and other materials of a woody nature.
| | SCHEDULE 3—continued | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---- |
| 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: | |
| 4401.10.00 | - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms | 2% |
| 4401.2 | - Wood in chips or particles: | |
| 4401.21.00 | - - Coniferous | 5% |
| 4401.22.00 | - - Non-coniferous | 5% |
| 4401.30.00 | - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 2% |
| 4402.00.00 | WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL), WHETHER OR NOT AGGLOMERATED | 2% |
| 4403 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED: | |
| 4403.10.00 | - Treated with paint, stains, creosote or other preservatives | Free |
| 4403.20.00 | - Other, coniferous | Free |
| 4403.3 | - Other, of the following tropical woods: | |
| 4403.31.00 | --Dark Red Meranti, Light Red Meranti and Meranti Bakau | Free |
| 4403.32.00 | --White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan | Free |
| 4403.33.00 | --Kerning, Ramin, Kapur, Teak, Jongkong, Merbau, Jelutong and Kempas | Free |
| 4403.34.00 | --Okoumé, Obeche, Sapelli, Sipo, Acajou d’Afrique, Makoré and Iroko | Free |
| 4403.35.00 | - - Tiama, Mansonia, Ilomba, Dibétou, Limba and Azobé | Free |
| 4403.9 | - Other: | |
| 4403.91.00 | - - Of oak | Free |
| 4403.92.00 | --Of beech | Free |
| 4403.99.00 | - - Other | Free |
| 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: | |
| 4404.10.00 | - Coniferous | 5% |
| 4404.20.00 | - Non-coniferous | 5% |
| 4405.00.00 | WOOD WOOL; WOOD FLOUR | 2% |
| 4406 | RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF WOOD: | |
| | SCHEDULE 3—continued | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 4406.10.00 | - Not impregnated | 5% |
| 4406.90.00 | - Other | 5% |
| 4407 | WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS EXCEEDING 6 mm: | |
| 4407.10 | - Coniferous: | |
| 4407.10.10 | ---Planed or sanded | 15%DC:10% |
| 4407.10.9 | ---Other: | |
| 4407.10.91 | ----Wood, as follows:(a) redwood (Sequoia sempervirens); | 2% |
| | (b) western red cedar (Thuja plicata); | |
| | (c) cut to size for making staves; | |
| | (d) having a cross-sectional area of 450 cm or greater | |
| 4407.10.99 | ----Other | 5% |
| 4407.2 | - Of the following tropical woods: | |
| 4407.21 | - - Dark Red Meranti, Light Red Meranti, Meranti Bakau, White Lauan, White Meranti, White Seraya, Yellow Meranti, Alan, Keruing, Ramin, Kapur, Teak, Jongkong, Merbau, Jelutong and Kempas: | |
| 4407.21.10 | ---Planed or sanded | 15%DC:10% |
| 4407.21.9 | ---Other: | |
| 4407.21.91 | ----Teak (Tectona gradis) | Free |
| 4407.21.99 | ----Other | 5% |
| 4407.22 | --Okoumé, Obeche, Sapelli, Sipo, Acajou d’Afrique, Makoré, Iroko, Tiama, Mansonia, Ilomba, Dibétou, Limba and Azobé: | |
| 4407.22.10 | ---Planed or sanded | 15%DC:10% |
| 4407.22.9 | ---Other: | |
| 4407.22.91 | ----Acajou d’Afrique | Free |
| 4407.22.99 | ----Other | 5% |
| 4407.23 | - - Baboen, Mahogany (Swietenia spp.), Imbuia and Balsa: | |
| 4407.23.10 | ---Planed or sanded | 15%DC:10% |
| 4407.23.90 | ---Other | 5% |
| 4407.9 | - Other: | |
| 4407.91 | - - Of oak: | |
| 4407.91.10 | ---Planed or sanded | 15%DC:10% |
| 4407.91.90 | ---Other | 5% |
| 4407.92 | - - Of beech: | |
| 4407.92.10 | ---Planed or sanded | 15%DC:10% |
| | SCHEDULE 3—continued | |
| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 4407.92.90 | ---Other | 5% |
| 4407.99 | - - Other: | |
| 4407.99.10 | ---Planed or sanded | 15%DC:10% |
| 4407.99.9 | ---Other: | |
| 4407.99.91 | ----Ebony (Genus diospyros) | Free |
| 4407.99.99 | ----Other | 5% |
| 4408 | VENEER SHEETS AND SHEETS FOR PLYWOOD (WHETHER OR NOT SPLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A THICKNESS NOT EXCEEDING 6 mm: | |
| 4408.10.00 | - Coniferous | 5% |
| 4408.20.00 | - Of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d’Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Brésil and Bois de Rose femelle | 5% |
| 4408.90.00 | - Other | 5% |
| 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 OR FACES, WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED: | |
| 4409.10.00 | - Coniferous | 15%DC:10% |
| 4409.20.00 | - Non-coniferous | 15%DC:10% |
| 4410 | PARTICLE BOARD AND SIMILAR BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES: | |
| 4410.10.00 | - Of wood | 20%DC:15% |
| 4410.90.00 | - Of other ligneous materials | 20%DC:15% |
| 4411 | FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES: | |
| 4411.1 | - Fibreboard of a density exceeding 0.8 g/cm3: | |
| 4411.11.00 | - - Not mechanically worked or surface covered | 20%DC:15% |
| 4411.19.00 | - - Other | 20%DC:15% |
| 4411.2 | - Fibreboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3: | |
| | SCHEDULE 3—continued | |
| ----------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 4411.21.00 | - - Not mechanically worked or surface covered | 15%DC:10% |
| 4411.29.00 | - - Other | 15%DC:10% |
| 4411.3 | - Fibreboard of a density exceeding 0.35 g/cm3 but not exceeding 0.5 g/cm3: | |
| 4411.31.00 | - - Not mechanically worked or surface covered | 15%DC:10% |
| 4411.39.00 | - - Other | 15%DC:10% |
| 4411.9 | - Other: | |
| 4411.91.00 | - - Not mechanically worked or surface covered | 15%DC:10% |
| 4411.99.00 | - - Other | 15%DC:10% |
| 4412 | PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD: | |
| 4412.1 | - Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: | |
| 4412.11.00 | --With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d’Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Brésil or Bois de Rose femelle | 25%DC:20% |
| 4412.12.00 | --Other, with at least one outer ply of non-coniferous wood | 25%DC:20% |
| 4412.19.00 | - - Other | 25%DC:20% |
| 4412.2 | -Other, with at least one outer ply of non-coniferous wood: | |
| 4412.21.00 | - - Containing at least one layer of particle board | 20%DC:15% |
| 4412.29.00 | - - Other | 15%DC:10% |
| 4412.9 4412.91.00 | - Other:- - Containing at least one layer of particle board | 20%DC:15% |
| 4412.99.00 | - - Other | 15%DC:10% |
| 4413.00.00 | DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE SHAPES | 15%DC:10% |
| 4414.00.00 | WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS | 15%DC:10% |
| 4415 | PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS, OF WOOD; CABLE-DRUMS OF WOOD; PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF WOOD: | |
| 4415.10.00 | - Cases, boxes, crates, drums and similar packings; cable-drums | 15%DC:10% |
| | SCHEDULE 3—continued | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------- |
| 4415.20.00 | - Pallets, box pallets and other load boards | 15%DC:10% |
| 4416.00.00 | CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS’ PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES | 10%DC:5% |
| 4417.00.00 | TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD | 15%DC:10% |
| 4418 | BUILDERS’ JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED PARQUET PANELS, SHINGLES AND SHAKES: | |
| 4418.10.00 | - Windows, French-windows and their frames | 15%DC:10%CAN:7.5% |
| 4418.20.00 | - Doors and their frames and thresholds | 15%DC:10% |
| 4418.30.00 | - Parquet panels | 15%DC:10% |
| 4418.40.00 | - Shuttering for concrete constructional work | 15%DC:10%CAN:7.5% |
| 4418.50.00 | - Shingles and shakes | 15%DC:10% |
| 4418.90.00 | - Other | 15%DC:10%CAN:7.5% |
| 4419.00.00 | TABLEWARE AND KITCHENWARE, OF WOOD | 15%DC:10% |
| 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: | |
| 4420.10.00 | - Statuettes and other ornaments, of wood | 15%DC:10% |
| 4420.90.00 | -Other | 15%DC:10% |
| 4421 | OTHER ARTICLES OF WOOD: | |
| 4421.10.00 | - Clothes hangers | 15%DC:10% |
| 4421.90.00 | - Other | 15%DC:10% |