Chapter 44
Wood and articles of wood; wood charcoal
Notes.
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 No. 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 No. 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used
primarily in dyeing or in tanning (heading No. 14.04);
(d) Activated charcoal (heading No. 38.02);
(e) Articles of heading No. 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 No. 68.08;
(k) imitation jewellery of heading No. 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 No. 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, 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 heading No. 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 Nos. 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 No. 44.10,44.11 or 44.12 may be worked to form
the shapes provided for in respect of the goods of heading No. 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 No. 44.14 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 Note.
1. For the purposes of subheadings Nos. 7703.41 to 4403.49, 4407.24 to 4407.29,4408.31 to 4408.39 and 4412.13 to 4412.99, the expression “tropical wood” means one of the following types of wood:
Abura, Acajou d’Afrique, Afromosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativeo, Cedro, Dabema, dark Red Meranti, Dibetou, Dussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelo\utong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Maakore, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyaton, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Marfim, Pulai, Punah, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tiama, Tola, Virola, Whiter Lauan, White Meranti, White Seraya, Yellow Meranti.
Explanatory remarks to chapter
44
1- The importation of all kinds of woods whether forest or non-forest woods including treated or non-treated wooden poles, except wooden veneer, plywood and articles made of wood is subject to the approval of the Ministry of Commerce and the prior consent of the Ministry of Agriculture Jihad. (Forests and Rangelands Organization)
2- The exportation of all goods covered by this chapter is subject to the approval of the Ministry of Commerce.
3- The CBT on wood sticks used for ice-cream and wooden pegs for shoes is 100% of the value.