Part Part 44 - 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;

(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%