Chapter 44: Wood and articles of wood; wood charcoal - SECTION IX: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; ARTICLES OF STRAW, OF ESPAY OR OF OTHER PATTING MATERIALS; ARTICLES OF WOODWORK AND RATTEN

Product code

Chapter 44: Wood and articles of wood; wood charcoal

Notes

1. This chapter does not cover:

(a) Wood, in chips, in scraps, in shavings, crushed or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);

(b) Bamboo or other woody materials of a kind used primarily for plaiting, in the rough, whether or not split, sawn to length or cut to length (heading 14.01);

(c) Wood, in chips, in scraps, in shavings, crushed or powdered, of a kind used primarily in dyeing or tanning (heading 14.04);

(d) Activated carbon (heading 38.02);

(e) Products of heading 42.02;

(f) Articles of Chapter 46;

(g) Footwear or parts thereof of Chapter 64;

(h) Articles of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);

(ij) Articles of heading 68.08;

(k) Articles of jewellery of heading 71.17;

(l) Articles of Section XVI or Section XVII (for example, parts of machines, cases, covers and cases for machines and apparatus and wheelwrights' tools);

(m) Articles of Section XVIII (for example, clock and watch cases and musical instruments and parts thereof);

(n) Parts of guns (heading 93.05);

(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(p) Articles of Chapter 95 (for example, toys, games, requisites, sports equipment);

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) other than 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 chemically or physically treated (in the case of such wood, consisting of layers bonded together, the further treatment being only to ensure a good bond between the layers ), and which has resulted in increased density or hardness as well as increased mechanical strength or resistance to chemical or electrical action.

3. Headings 44.14 to 44.21 apply to products of corresponding descriptions of particle board or similar board, fibreboard, laminated wood or densified wood, and similarly to such products of wood.

4. The goods of heading 44.10, 44.11 or 44.12 may be worked as provided for in heading 44.09, bent, corrugated, punched, cut or shaped to shapes other than rectangular or square or subjected to any other operation provided that this does not give them the character of goods of other headings.

5. Heading 44.17 does not apply to tools having blades, edges, working surfaces or other working parts of any of the materials specified in Note 1 to Chapter 82.

6. Subject to Note 1 above and unless the context otherwise requires, the expression “wood” in a heading of this Chapter also applies to bamboos and other materials of a woody nature.

Subheading Notes

1. For the purposes of subheading 4401.31, the term “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical woodworking, furniture-making or other woodworking industries, agglomerated by direct compression or by the addition of a binding agent not exceeding 3% by weight. Such pellets are cylindrical in shape, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

2. For the purposes of subheading 4401.32, the term “wood briquettes” means by-products such as cutter shavings, sawdust or chips from the mechanical woodworking, furniture-making or other woodworking processes, agglomerated into blocks by direct compression or by the addition of a binding agent of not more than 3% by weight. Such briquettes are in the form of cubes, polyhedra or cylinders with a minimum cross-sectional dimension exceeding 25 mm.

3. For the purposes of subheading 4407.13, “SPF” means wood of mixed origin from spruce, pine and fir, in which the proportion of each species is varied and not specified.

4. For the purposes of subheading 4407.14, “Hem-fir” means wood derived from mixtures of Western hemlock and fir, where the proportions of each species are varied and not specified.

4401

Fuel wood, in logs, billets, twigs, faggots or similar forms; wood in chips or particles; sawdust, wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

– Fuel wood, in logs, billets, twigs, faggots or similar forms:

44011100

– – From conifers

44011200

– – From non-coniferous trees

– Wood shavings or chips:

44012100

– – From coniferous trees

44012200

– – From non-coniferous trees

– Sawdust, wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:

44013100

– – Wood pellets

44013200

– – Briquettes

44013900

– – Other

– Sawdust, waste and scrap of wood, not agglomerated:

44014100

– – Sawdust

44014900

– – Other

4402

Charcoal (including shell or nut charcoal), whether or not agglomerated

44021000

– Bamboo

440220

– Of fruit shells or seeds:

44022010

– – Coconut shell charcoal

44022090

– – Other

44029000

– Other

4403

Wood in the rough, whether or not stripped of bark or sapwood or roughly squared

– Treated with paint, pigments, creosote or other preservatives:

440311

– – From conifers:

44031110

– – – Poles, sawn logs and veneer

44031190

– – – Other

440312

– – From non-coniferous plants:

44031210

– – – Poles, sawn logs and veneer

44031290

– – – Other

– Other, of coniferous trees:

440321

– – Of pine ( Pinus spp. ), having a minimum cross-sectional dimension of 15 cm or more:

44032110

– – – Poles, sawn logs and veneer

44032190

– – – Other

440322

– – Of pine (Pinus spp.) , other:

44032210

– – – Poles, sawn logs and veneer

44032290

– – – Other

440323

– – Of fir ( Abies spp. ) and spruce ( Picea spp. ), of which the smallest cross-sectional dimension is 15 cm or more:

44032310

– – – Poles, sawn logs and veneer

44032390

– – – Other

440324

– – Of fir ( Abies spp .) and spruce ( Picea spp .), other:

44032410

– – – Poles, sawn logs and veneer

44032490

– – – Other

440325

– – Other, having a minimum cross-sectional dimension of 15 cm or more:

44032510

– – – Poles, sawn logs and veneer

44032590

– – – Other

440326

– – Other types:

44032610

– – – Poles, sawn logs and veneer

44032690

– – – Other

– Other, from tropical wood:

440341

– – Dark red Meranti wood, light red Meranti wood and Meranti Bakau wood:

44034110

– – – Poles, sawn logs and veneer

44034190

– – – Other

440342

– – Teak:

44034210

– – – Poles, sawn logs and veneer

44034290

– – – Other

440349

– – Other types:

44034910

– – – Poles, sawn logs and veneer

44034990

– – – Other

– Other types:

440391

– – Oak ( Quercus spp. ):

44039110

– – – Poles, sawn logs and veneer

44039190

– – – Other

440393

– – Of beech ( Fagus spp. ), having a minimum cross-sectional dimension of 15 cm or more:

44039310

– – – Poles, sawn logs and veneer

44039390

– – – Other

440394

– – Of beech (Fagus spp. ), other:

44039410

– – – Poles, sawn logs and veneer

44039490

– – – Other

440395

– – Of birch ( Betula spp. ), having a minimum cross-sectional dimension of 15 cm or more:

44039510

– – – Poles, sawn logs and veneer

44039590

– – – Other

440396

– – Of birch (Betula spp. ), other:

44039610

– – – Poles, sawn logs and veneer

44039690

– – – Other

440397

– – From poplar and aspen ( Populus spp. ):

44039710

– – – Poles, sawn logs and veneer

44039790

– – – Other

440398

– – From eucalyptus ( Eucalyptus spp. ):

44039810

– – – Poles, sawn logs and veneer

44039890

– – – Other

440399

– – Other types:

44039910

– – – Poles, sawn logs and veneer

44039990

– – – Other

4404

Hoopwood; split poles; pickets, stakes 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

44041000

– From coniferous trees

440420

– From non-coniferous plants:

44042010

– – Chipwood

44042090

– – Other

4405

Wood fiber; wood powder

44050010

– Wood fiber

44050020

– Wood powder

4406

Wooden railway or tramway sleepers (cross-members)

– Unimpregnated type:

44061100

– – From coniferous trees

44061200

– – From non-coniferous trees

– Other types:

44069100

– – From coniferous trees

44069200

– – From non-coniferous trees

4407

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

– From conifers:

440711

– – From pine trees ( Pinus spp. ):

44071110

– – – Slit lengthwise, not further processed

44071190

– – – Other

44071200

– – From fir (Abies spp.) and spruce ( Picea spp .)

44071300

– – From trees belonging to the SPF group (spruce ( Picea spp. ), pine ( Pinus spp. ) and fir ( Abies spp. ))

44071400

– – From Western hemlock ( Tsuga heterophylla ) and fir ( Abies spp. ))

440719

– – Other types:

44071910

– – – Slit lengthwise, not further processed

44071990

– – – Other

– From tropical wood:

440721

– – Mahogany wood ( Swietenia spp. ):

44072110

– – – Planed, sanded or end-jointed

44072190

– – – Other

440722

– – Virola, Imbuia and Balsa wood:

44072210

– – – Planed, sanded or end-jointed

44072290

– – – Other

440723

– – Teak:

44072310

– – – Slit lengthwise, not further processed

44072320

– – – Planed, sanded or end-jointed

44072390

– – – Other

440725

– – Dark red Meranti wood, light red Meranti wood and Meranti Bakau wood:

– – – Dark red Meranti wood or light red Meranti wood:

44072512

– – – – Slit lengthwise, not further processed

44072513

– – – – Planed, sanded or end-jointed

44072519

– – – – Other

– – – Meranti Bakau wood:

44072521

– – – – Planed, sanded or end-jointed

44072529

– – – – Other

440726

– – White Lauan wood, white Meranti wood, white Seraya wood, yellow Meranti wood and Alan wood:

44072620

– – – Slit lengthwise, not further processed

44072630

– – – Planed, sanded or end-jointed

44072690

– – – Other

440727

– – Sapelli Wood:

44072720

– – – Slit lengthwise, not further processed

44072730

– – – Planed, sanded or end-jointed

44072790

– – – Other

440728

– – Iroko Wood:

44072810

– – – Planed, sanded or end-jointed

44072890

– – – Other

440729

– – Other types:

– – – Jelutong wood (Dyera spp.) :

44072912

– – – – Slit lengthwise, not further processed

44072913

– – – – Planed, sanded or end-jointed

44072919

– – – – Other

– – – Kapur wood ( Dryobalanops spp .):

44072922

– – – – Slit lengthwise, not further processed

44072923

– – – – Planed, sanded or end-jointed

44072929

– – – – Other

– – – Kempas wood (Koompassia spp .):

44072932

– – – – Slit lengthwise, not further processed

44072933

– – – – Planed, sanded or end-jointed

44072939

– – – – Other

– – – Keruing wood ( Dipterocarpus spp .):

44072942

– – – – Slit lengthwise, not further processed

44072943

– – – – Planed, sanded or end-jointed

44072949

– – – – Other

– – – Ramin wood (Gonystylus spp .):

44072951

– – – – Planed, sanded or end-jointed

44072959

– – – – Other

– – – Balau wood ( Shorea spp .):

44072972

– – – – Slit lengthwise, not further processed

44072973

– – – – Planed, sanded or end-jointed

44072979

– – – – Other

– – – Mengkulang wood ( Heritiera spp. ):

44072982

– – – – Slit lengthwise, not further processed

44072983

– – – – Planed, sanded or end-jointed

44072989

– – – – Other

– – – Other types:

44072991

– – – – Jongkong ( Dactylocladus spp .) and Merbau (Intsia spp.), planed, sanded or end-jointed

44072992

– – – – Jongkong wood (Dactylocladus spp. ) and Merbau wood (Intsia spp. ), other types

44072994

– – – – Albizia wood ( Paraserianthes falcataria ), planed, sanded or end-jointed

44072995

– – – – Albizia wood (Paraserianthes falcataria ), other

44072996

– – – – Rubber wood (Hevea Brasiliensis ), planed, sanded or end-jointed

44072997

– – – – Rubber wood ( Hevea Brasiliensis ), other

44072998

– – – – Other, planed, sanded or end-jointed

44072999

– – – – Other

– Other types:

440791

– – Oak ( Quercus spp .):

44079120

– – – Slit lengthwise, not further processed

44079130

– – – Planed, sanded or end-jointed

44079190

– – – Other

440792

– – Beech wood (Fagus spp. ):

44079210

– – – Planed, sanded or end-jointed

44079290

– – – Other

440793

– – Maple wood ( Acer spp. ):

44079310

– – – Planed, sanded or end-jointed

44079390

– – – Other

440794

– – Cherry wood ( Prunus spp. ):

44079410

– – – Planed, sanded or end-jointed

44079490

– – – Other

440795

– – Ash wood ( Fraxinus spp .):

44079510

– – – Planed, sanded or end-jointed

44079590

– – – Other

440796

– – Birch wood ( Betula spp. ):

44079610

– – – Planed, sanded or end-jointed

44079690

– – – Other

440797

– – Poplar and aspen wood ( Populus spp .):

44079710

– – – Planed, sanded or end-jointed

44079790

– – – Other

440799

– – Other types:

44079910

– – – Planed, sanded or end-jointed

44079990

– – – Other

4408

Sheets 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

440810

– From conifers:

44081010

– – Thin cedar wood of the type used for pencil making ^(SEN) ; Radiata pine wood of the type used for blockboard making ^(SEN)

44081030

– – Making face veneer sheets

44081090

– – Other

– From tropical wood:

44083100

– – Dark red Meranti, light red Meranti and Bakau Meranti

440839

– – Other types:

44083910

– – – Thin Jelutong wood slats of the type used to make pencils ^(SEN)

44083920

– – – Making face veneer sheets

44083990

– – – Other

440890

– Other types:

44089010

– – Making face veneer sheets

44089090

– – Other

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, ends or faces, whether or not planed, sanded or end-jointed

44091000

– From coniferous trees

– From non-coniferous plants:

44092100

– – Bamboo

44092200

– – From tropical wood

44092900

– – Other

4410

Particle board, oriented strand board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

– Wooden:

44101100

– – Particle board

44101200

– – Oriented strand board (OSB)

44101900

– – Other

44109000

– Other

4411

Fibreboard of wood or other ligneous materials, whether or not assembled with resins or other organic binding substances

– Medium density fiberboard (MDF):

44111200

– – Type with thickness not exceeding 5 mm

44111300

– – Type with thickness over 5 mm but not over 9 mm

44111400

– – Type with thickness over 9 mm

– Other types:

44119200

– – Has a density above 0.8 g/cm³

44119300

– – Having a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³

44119400

– – Has a density not exceeding 0.5 g/cm³

4412

Plywood, veneer panels and similar laminated wood

44121000

– Bamboo

– Other plywood, consisting solely of wood (other than bamboo), each ply not exceeding 6 mm in thickness:

44123100

– – With at least one outer ply ⁽¹⁾ of tropical wood

44123300

– – Other, with at least one outer ply of non-coniferous wood of the species hornbeam (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. ), locust ( Robinia spp. ), boxwood ( Liriodendron spp. ) or walnut ( Juglans spp .)

44123400

– – Other, with at least one outer ply of non-coniferous wood not specified in subheading 4412.33

44123900

– – Other, with both outer plies of coniferous wood

– Laminated veneer wood (LVL):

441241

– – With at least one outer ply ⁽¹⁾ of tropical wood:

44124110

– – – With at least one outer layer of teak

44124190

– – – Other

44124200

– – Other, with at least one outer ply of non-coniferous wood

44124900

– – Other, with both outer plies of coniferous wood

– Blocks, thin plates and linings:

44125100

– – With at least one outer ply ⁽¹⁾ of tropical wood

44125200

– – Other, with at least one outer ply of non-coniferous wood

44125900

– – Other, with both outer plies of coniferous wood

– Other types:

441291

– – With at least one outer ply ⁽¹⁾ of tropical wood:

44129110

– – – With at least one outer layer of teak

44129190

– – – Other

44129200

– – Other, with at least one outer ply of non-coniferous wood

44129900

– – Other, with both outer plies of coniferous wood

44130000

Densified wood, in block, sheet, bar or shaped form

4414

Wooden picture frames, photo frames, mirror frames or similar wooden products

44141000

– From tropical wood

44149000

– Other

4415

Packing 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

44151000

– Cases, boxes, crates, drums and similar packing materials; cable-drums

44152000

– Pallet racks, box racks and other types of racks; flexible racks (pallet collars)

4416

Casks, barrels, drums, cylinders, cofferdams and other cofferdams and parts thereof, of wood, including planks

44160010

– Curved board

44160090

– Other

4417

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and lasts, of wood

44170010

– Shoe or boot mold

44170090

– Other

4418

Builders' joinery, including cork panels, assembled floor panels and shingles and shakes

– Windows, French windows and window frames:

44181100

– – From tropical wood

44181900

– – Other

– Doors and door frames and their thresholds:

44182100

– – From tropical wood

44182900

– – Other

44183000

– Columns and external beams of products of subheadings 4418.81 to 4418.89

44184000

– Construction formwork

44185000

– Shingles (shingles and shakes)

– Assembled floor panels:

441873

– – Of bamboo or having at least the top layer (coating) of bamboo:

44187310

– – – For mosaic floors

44187320

– – – Other, multi-layered of bamboo

44187390

– – – Other

44187400

– – Other, for mosaic floors

44187500

– – Other, multi-layer

44187900

– – Other

– Technical structural wood products:

441881

– – Glue laminated wood:

44188110

– – – Cube ^(LOTUS)

44188190

– – – Other

44188200

– – Cross-laminated timber (CLT or X-lam)

44188300

– – I-beam

44188900

– – Other

– Other types:

44189100

– – Bamboo

44189200

– – Wood panels with foam core

44189900

– – Other

4419

Tableware and kitchenware, wooden

– From bamboo:

44191100

– – Bread-boards, chopping-boards and similar boards

44191200

- - Chopsticks

44191900

– – Other

44192000

– From tropical wood

44199000

– Other

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

– Figurines and other decorations:

44201100

– – From tropical wood

44201900

– – Other

442090

– Other types:

44209010

– – Wooden furniture not falling within Chapter 94

44209020

– – Boxes and other small containers suitable for being carried in a pocket, in a handbag or on the person

44209090

– – Other

4421

Other wooden products

44211000

– Clothes hanger

44212000

– Coffin

– Other types:

442191

– – From bamboo:

44219110

– – – Thread spools, bobbins and bobbins, sewing-thread reels and similar articles

44219120

– – – Wooden sticks for making matches

44219130

– – – Lollipop sticks, ice cream sticks and ice cream scoops

44219140

– – – Hand-operated fans and blinds, their frames and handles, straps therefor, and parts thereof

44219150

– – – Prayer beads

44219160

– – – Toothpick

44219170

– – – Types of sticks used to make incense (incense sticks) ^(LOTUS)

44219190

– – – Other

442199

– – Other types:

44219910

– – – Thread spools, bobbins and bobbins, sewing-thread reels and similar articles

44219920

– – – Wooden sticks for making matches

44219930

– – – Wooden hooks or wooden pins for shoes and sandals

44219940

– – – Lollipop sticks, ice cream sticks and ice cream scoops

44219970

– – – Hand-operated fans and blinds, their frames and handles, straps therefor, and parts thereof

44219980

– – – Toothpick

– – – Other types:

44219993

– – – – Prayer beads

44219994

– – – – Other beads

44219995

– – – – Types of sticks used to make incense (incense sticks) ^(LOTUS)

44219996

– – – – Barecore ^(SEN)

44219999

– – – – Other

(1): Refer to TCVN 7752:2017

(SEN): Refer to the Supplementary Notes (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022