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 kind used primarily for plaiting, in the rough, whether or not split, sawn legnthwise 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 characoal (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 part, cases, covers, cabinets for machines and apparatus and wheelwrignts" wares);
(m) Goods Section XVII (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 "desified 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 borad, 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 shpaes 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. 44.17 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,Chapter 82.
- 6.
- Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of theis Chapter applies also to bamboos and other materials of a woody nature.
Sub-heading Note
For the purposes of sub-heading Nos.4403.41 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 type of wood:
Abura, Acajou d"Afrique, Afrormosia, Ako,Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto,Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Marfim, Pulai, Punah,Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir,Sipo, Sucupira, Suren, Teak, Tauari, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.
(Above Chapter Note has been amended vide BUDGET 2001-2002)