44
Section IX · Chapter 44

Wood and articles of wood; wood charcoal

Chapter 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 1211);

(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 1401);

(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);

(d) activated charcoal (heading 3802);

(e) articles of heading 4202;

(f) goods of Chapter 46;

(g) footwear or parts thereof Chapter 64;

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

(ij) goods of heading 6808;

(k) imitation jewellery of heading 7117;

(l) goods of Section XVI or Section XVII  (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel wrights’ wares);

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

(n) parts of firearms (heading 9305);

(o) articles of Chapter 94 (for example, furniture, lamps luminaires 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, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or

(r) articles of Chapter 97 (for example, works of art ).

[in Note 1, in clause (m), for the word and figures "Section XVII", the word and figures "Section XVIII" substitutedby Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019.

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 4414 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 heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 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
Heading 4417 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.

Chapter Sub-Heading Notes

1

For the purposes of sub-heading 4401 31, the expression "wood pellets" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

 

2

For the purposes of sub-heading 4401 32, the expression "wood briquettes" means by- products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furni- ture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm;


3

For the purposes of sub-heading 4407 13, "S-P-F" refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.


4

For the purposes of sub-heading 4407 14, "Hem-fir" refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.

[HS2022 Changes in this Chapter w.e.f 1 Jan 2022 by Finance Act, 2021 - Sub-heading Note 2 to 4 inserted]

For the purposes of sub-headings 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 types of wood :- Abura, Acajoud, 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, Mahogony, 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.

[Sub-heading Notes substituted by Finance Act 2001; Sub-heading Note 2 Omitted by Finance Act 2016]

Chapter Supplementary Notes

1
“Marine plywood” means plywood conforming to Indian Standard Specification IS 710. IS:710 1976
2
“Aircraft plywood” means plywood conforming to Indian Standard Specification Nos. IS 709 and IS 4859. IS:709 1974 and IS: 4859 1968.
3

For the purposes of heading 4412, the expression “similar laminated wood” includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surface with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer of layers of particle board, fibre board, wood waste glued or otherwise joined together, asbestos or cork.

[In Supplementary Note 1, for the letters and figures "IS: 710-1976", the letters and Figures "IS 710" substituted; 

in the Supplementary Note 2, for the letters and figures"IS: 4859-1968", the letters and figures "IS 709 and IS 4859"substituted by Sec 88(b) of Finance Act 2019 w.e.f. 1 Jan 2020 by Ntfn 89-Cus-NT/10.12.2019]

Tariff Items

Heading Sub Heading Item No. Dash Description Unit BCD BCD Effective IGST SWS
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 4401 11 Coniferous:
4401 4401 11 4401 11 10 In logs mt 5% -
4401 4401 11 4401 11 90 Other mt 5% -
4401 4401 12 Non-coniferous:
4401 4401 12 4401 12 10 In logs mt 5% -
4401 4401 12 4401 12 90 Other mt 5% -
4401 4401 21 00 Coniferous mt 5% -
4401 4401 22 00 Non-coniferous mt 5% -
4401 4401 31 00 Wood pellets mt 5% -
4401 4401 39 00 Other mt 5% -
4401 4401 40 00 Sawdust and wood waste and scrap, not agglomerated mt 5% -
4402 WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL), WHETHER OR NOT AGGLOMERATED
4402 4402 10 00 Of bamboo mt 5%
4402 4402 90 Other :
4402 4402 90 4402 90 10 Of coconut shell mt 5% -
4402 4402 90 4402 90 90 Other mt 5% -
4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
4403 4403 11 00 Coniferous m3 5% -
4403 4403 12 00 Non-coniferous m3 5% -
4403 4403 21 Of pine (Pinus spp.), of which any cross- sectional dimension is 15 cm or more:
4403 4403 21 4403 21 10 Saw logs and veneer logs m3 5% -
4403 4403 21 4403 21 20 Poles, pilings and posts m3 5% -
4403 4403 21 4403 21 90 Other m3 5% -
4403 4403 22 Of pine (Pinus spp.), other:
4403 4403 22 4403 22 10 Saw logs and veneer logs m3 5% -
4403 4403 22 4403 22 20 Poles, pilings and posts m3 5% -
4403 4403 22 4403 22 90 Other m3 5% -
4403 4403 23 Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more:
4403 4403 23 4403 23 10 Saw logs and veneer logs m3 5% -
4403 4403 23 4403 23 20 Poles, pilings and posts m3 5% -
4403 4403 23 4403 23 90 Other m3 5% -
4403 4403 24 Of fir (Abies spp.) and spruce (Picea spp.), other:
4403 4403 24 4403 24 10 Saw logs and veneer logs m3 5% -
4403 4403 24 4403 24 20 Poles, pilings and posts m3 5% -
4403 4403 24 4403 24 90 Other m3 5% -
4403 4403 25 Other, of which any cross-sectional dimension is 15 cm or more:
4403 4403 25 4403 25 10 Saw logs and veneer logs m3 5% -
4403 4403 25 4403 25 20 Poles, pilings and posts m3 5% -
4403 4403 25 4403 25 90 Other m3 5% -
4403 4403 26 Other:
4403 4403 26 4403 26 10 Saw logs and veneer logs m3 5% -
4403 4403 26 4403 26 20 Poles, pilings and posts m3 5% -
4403 4403 26 4403 26 90 Other m3 5% -
4403 4403 41 00 Dark red meranti, light red meranti and meranti bakau m3 5% -
4403 4403 49 Other :
4403 4403 49 4403 49 10 Teak wood in rough m3 5% -
4403 4403 49 4403 49 90 Other m3 5% -
4403 4403 9100 Of oak (Quercus Spp.) m3 5% -
4403 4403 93 00 Of beech (Fagus spp.), of which any cross- sectional dimension is 15 cm or more m3 5% -
4403 4403 94 00 Of beech (Fagus spp.), other m3 5% -
4403 4403 95 00 Of birch (Betula spp.), of which any cross- sectional dimension is 15 cm or more m3 5% -
4403 4403 96 00 Of birch (Betula spp.), other m3 5% -
4403 4403 97 00 Of poplar and aspen (Populus spp.) m3 5% -
4403 4403 98 00 Of eucalyptus (Eucalyptus spp.) m3 5% -
4403 4403 99 Other : m3 5% -
4403 4403 99 4403 99 11 Andaman Padauk (Pterocarous dalbaergiodes) m3 5% -
4403 4403 99 4403 99 12 Bonsum (Phoebe goalparensis) m3 5% -
4403 4403 99 4403 99 13 Gurgan (Dipterocarpus alatus) m3 5% -
4403 4403 99 4403 99 14 Khair (Acacia Catechu) m3 5% -
4403 4403 99 4403 99 15 Lampati (Duabanga grandiflora) m3 5% -
4403 4403 99 4403 99 16 Laurel (Terminalia alata) m3 5% -
4403 4403 99 4403 99 17 Paliwood (Palaquium Elliplicum) m3 5% -
4403 4403 99 4403 99 18 Red Sanders(Pterocar pus Sautatinus) m3 5% -
4403 4403 99 4403 99 19 Rose Wood (Dalbergea Latifolio) m3 5% -
4403 4403 99 4403 99 21 Sal (Chorea robusta) m3 5% -
4403 4403 99 4403 99 22 Sandal wood (Santalum alburn) m3 5% -
4403 4403 99 4403 99 23 Semul (Bombax ceiba) m3 5% -
4403 4403 99 4403 99 24 Walnut wood (Juglans binata) m3 5% -
4403 4403 99 4403 99 25 Anjam (Hardwickia binata) m3 5% -
4403 4403 99 4403 99 26 Omitted
4403 4403 99 4403 99 27 Sissoo (Dalbergia sisso) m3 5% -
4403 4403 99 4403 99 28 White cedar (Dysozylum malabaricum) m3 5% -
4403 4403 99 4403 99 90 Other m3 5% -
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 4404 20 Non-coniferous :
4404 4404 20 4404 20 10 Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, tool handles, split poles, piles, pickets, stakes and the like kg. 10% -
4404 4404 20 4404 20 20 Drawn Wood kg. 10% -
4404 4404 20 4404 20 90 Other kg. 10% -
4405 WOOD WOOL; WOOD FLOUR
4405 4405 00 00 WOOD WOOL; WOOD FLOUR kg. 10%
4406 RAILWAY OR TRAMWAY SLEEPERS (CROSSTIES) OF WOOD
4406 4406 11 00 Coniferous kg. 10% -
4406 4406 12 00 Non-coniferous kg. 10% -
4406 4406 91 00 Coniferous kg. 10% -
4406 4406 92 00 Non-coniferous kg. 10% -
4407 WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR END-JOINTED, OF A THICKNESS EXCEEDING 6 MM
4407 4407 11 00 Of pine (Pinus spp.) m3 10%
4407 4407 12 00 Of fir (Abies spp.) and Spruce ( Picea spp.) m3 10%
4407 4407 19 Other:
4407 4407 19 4407 19 10 Douglas fir (Pseudotsuga menziesii) m3 10%
4407 4407 19 4407 19 90 Other m3 10%
4407 4407 21 00 Mahogany (Swietenia spp.) m3 10%
4407 4407 22 00 Virola, Imbuia and balsa m3 10%
4407 4407 25 00 Dark Red Meranti, Light Red Meranti and Meranti Bakau m3 10%
4407 4407 26 00 White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan m3 10%
4407 4407 27 00 Sapelli m3 10%
4407 4407 28 00 Iroko m3 10%
4407 4407 29 Other :
4407 4407 29 4407 29 10 Teak wood m3 10%
4407 4407 29 4407 29 90 Other m3 10%
4407 4407 91 00 Of oak (Quercus Spp.) m3 10%
4407 4407 92 00 Of beech (Fagus Spp.) m3 10%
4407 4407 93 00 Of maple (Acer spp.) m3 10%
4407 4407 94 00 Of cherry (Prunus spp.) m3 10%
4407 4407 95 00 Of ash (Fraxinus spp.) m3 10%
4407 4407 96 00 Of birch (Betula spp.) m3 10%
4407 4407 97 00 Of poplar and aspen (Populus spp.) m3 10%
4407 4407 99 Other :
4407 4407 99 4407 99 10 Omitted
4407 4407 99 4407 99 20 Willow m3 10%
4407 4407 99 4407 99 90 Other m3 10%
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
4408 4408 10 Coniferous:
4408 4408 10 4408 10 10 Sheets for plywood kg. 10% -
4408 4408 10 4408 10 20 Oak wood veneer kg. 10% -
4408 4408 10 4408 10 30 Veneer sheets, for match boxes and match splints kg. 10% -
4408 4408 10 4408 10 90 Other kg. 10% -
4408 4408 31 Of Dark red meranti, Light red meranti, Meranti bakau:
4408 4408 31 4408 31 10 Sheets for plywood kg. 10% -
4408 4408 31 4408 31 20 Veneer sheets (of Rose wood) kg. 10% -
4408 4408 31 4408 31 30 Veneer sheets, for match boxes and match splints kg. 10% -
4408 4408 31 4408 31 90 Other kg. 10% -
4408 4408 39 Other :
4408 4408 39 4408 39 10 Sheets for plywoods kg. 10% -
4408 4408 39 4408 39 20 Veneer sheets (of Rose wood) kg. 10% -
4408 4408 39 4408 39 30 Veneer sheets, for match boxes and match splints kg. 10% -
4408 4408 39 4408 39 90 Other kg. 10% -
4408 4408 90 Other :
4408 4408 90 4408 90 10 Sheets for plywoods kg. 10% -
4408 4408 90 4408 90 20 Veneer sheets, for match boxes and match splints kg. 10% -
4408 4408 90 4408 90 90 Other kg. 10% -
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 END-JOINTED
4409 4409 10 Coniferous :
4409 4409 10 4409 10 10 Planed, tongued, grooved, rebated, chamfered, V-jointed, and the like but not further moulded kg. 10% -
4409 4409 10 4409 10 20 Beadings, and mouldings (including moulded, skirting and other moulded boards) kg. 10% -
4409 4409 10 4409 10 90 Other kg. 10% -
4409 4409 21 00 Of bamboo kg. 10% -
4409 4409 22 00 Of tropical wood kg. 10% -
4409 4409 29 Other:
4409 4409 29 4409 29 10 Planed, tongued, grooved, rebated, chamfered, V-jointed, and the like but not further moulded kg. 10% -
4409 4409 29 4409 29 20 Beadings and mouldings (including moulded skirting and other moulded boards) kg. 10% -
4409 4409 29 4409 29 90 Other kg. 10% -
4410 PARTICLE BOARD, ORIENTED STRAND BOARD (OSB) AND SIMILAR BOARD (FOR EXAMPLE, WAFERBOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES
4410 4410 11 Particle board:
4410 4410 11 4410 11 10 Plain particle boards kg. 10% -
4410 4410 11 4410 11 20 Insulation board and hardboard kg. 10% -
4410 4410 11 4410 11 30 Veneered particle board, not having decorative veneers on any face kg. 10% -
4410 4410 11 4410 11 90 Others kg. 10% -
4410 4410 12 Oriented strand board (OSB):
4410 4410 12 4410 12 10 Unworked or not further worked than sanded kg. 10% -
4410 4410 12 4410 12 90 Other kg. 10% -
4410 4410 19 00 Other kg. 10% -
4410 4410 90 Other:
4410 4410 90 4410 90 10 Plain particle board kg. 10% -
4410 4410 90 4410 90 20 Insulation board and hard board kg. 10% -
4410 4410 90 4410 90 30 Veneered particle board, not having decorative veneers on any face kg. 10% -
4410 4410 90 4410 90 40 Of Coir kg. 10% -
4410 4410 90 4410 90 50 Of jute fibre kg. 10% -
4410 4410 90 4410 90 90 Other kg. 10% -
4411 FIBRE BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES
4411 4411 12 00 Of a thickness not exceeding 5mm kg. 10% -
4411 4411 13 00 Of a thickness exceeding 5mm but not exceeding 9mm kg. 10% -
4411 4411 14 00 Of a thickness exceeding 9mm kg. 10% -
4411 4411 92 Of a density exceeding 0.8 gm/cm3 :
4411 4411 92 4411 92 11 Hardboard kg. 10% -
4411 4411 92 4411 92 19 Other kg. 10% -
4411 4411 92 4411 92 21 Hardboard kg. 10% -
4411 4411 92 4411 92 29 Other kg. 10% -
4411 4411 93 Of a density exceeding 0.5 gm/cm 3 but not exceeding
4411 4411 93 4411 93 11 Insulation board kg. kg. 10% -
4411 4411 93 4411 93 19 Other kg. kg. 10% -
4411 4411 93 4411 93 21 Insulation board kg. kg. 10% -
4411 4411 93 4411 93 29 Other kg. kg. 10% -
4411 4411 94 Of a density not exceeding 0.5 gm/cm 3 :
4411 4411 94 4411 94 11 Insulation board kg. 10% -
4411 4411 94 4411 94 19 Other kg. 10% -
4411 4411 94 4411 94 21 Insulation board kg. 10% -
4411 4411 94 4411 94 22 Of Coir kg. 10% -
4411 4411 94 4411 94 23 Of jute fibre kg. 10% -
4411 4411 94 4411 94 29 Other kg 10% -
4412 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD
4412 4412 10 00 Of bamboo m3 10% -
4412 4412 31 With at least one outer ply of tropical wood :
4412 4412 31 4412 31 10 Decorative plywood m3 10% -
4412 4412 31 4412 31 20 Tea chest panels or shooks, packed in sets m3 10% -
4412 4412 31 4412 31 30 Other tea chest panels m3 10% -
4412 4412 31 4412 31 40 Marine and aircraft plywood m3 10% -
4412 4412 31 4412 31 50 Cuttings and trimmings of plywood of width not exceeding 5cm m3 10% -
4412 4412 31 4412 31 90 Other m3 10% -
4412 4412 33 Other, with at least one outer ply of non-coniferous wood of the species alder (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.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.):
4412 4412 33 4412 33 10 Decorative plywood m3 10% -
4412 4412 33 4412 33 20 Tea chest panels, shooks whether or not packed in sets m3 10%
4412 4412 33 4412 33 30 Marine and aircraft plywood m3 10%
4412 4412 33 4412 33 40 Cutting and trimmings of plywood of width not exceeding 5 cm m3 10%
4412 4412 33 4412 33 90 Other m3 10%
4412 4412 34 Other, with at least one outer ply of non- coniferous wood not specified under sub-heading 4412 33:
4412 4412 34 4412 34 10 Decorative plywood m3 10%
4412 4412 34 4412 34 20 Tea chest panels, shooks whether or not packed in sets m3 10%
4412 4412 34 4412 34 30 Marine and aircraft plywood m3 10%
4412 4412 34 4412 34 40 Cutting and trimmings of plywood of width not exceeding 5 cm m3 10%
4412 4412 34 4412 34 90 Other m3 10%
4412 4412 39 Other, with both outer plies of coniferous wood:
4412 4412 39 4412 39 10 Decorative plywood m3 10%
4412 4412 39 4412 39 20 Tea chest panels, shooks whether or not packed in sets m3 10%
4412 4412 39 4412 39 30 Marine and aircraft plywood m3 10%
4412 4412 39 4412 39 40 Cutting and trimmings of plywood of width not exceeding 5 cm m3 10%
4412 4412 39 4412 39 90 Other m3 10%
4412 4412 94 00 Blockboard, laminboard and battenboard m3 10%
4412 4412 99 Other:
4412 4412 99 4412 99 10 Decorative plywood m3 10%
4412 4412 99 4412 99 20 Tea chest panel or shooks, packed in sets m3 10%
4412 4412 99 4412 99 30 Marine and aircraft plywood m3 10%
4412 4412 99 4412 99 40 Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%
4412 4412 99 4412 99 90 Other m3 10%
4413 DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS, OR PROFILE SHAPES
4413 4413 00 00 DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS, OR PROFILE SHAPES kg. 10%
4414 WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS
4414 4414 00 00 WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS kg. 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; PALLET COLLARS OF WOOD
4415 4415 10 00 Cases, boxes, crates, drums and similar packings; cable-drums u 10%
4415 4415 20 00 Pallets, box pallets and other load boards; pallet collars u 10%
4416 CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS? PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES
4416 4416 00 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves:
4416 4416 00 4416 00 10 Casks, barrels, vats and tubs kg. 10% -
4416 4416 00 4416 00 20 Other coopers’ products kg. 10% -
4416 4416 00 4416 00 91 Riven or sawn staves of wood not further prepared kg. 10% -
4416 4416 00 4416 00 99 Other kg. 10% -
4417 TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD
4417 4417 00 00 TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD kg. 10% -
4418 BUILDERS? JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED FLOORING PANELS, SHINGLES AND SHAKES
4418 4418 10 00 Windows, french-windows and their frames kg. 10% -
4418 4418 20 Doors and their frames and thresholds:
4418 4418 20 4418 20 10 Flush doors kg. 10% -
4418 4418 20 4418 20 20 Frames and thresholds of flush doors kg. 10% -
4418 4418 20 4418 20 90 Other kg. 10% -
4418 4418 40 00 Shuttering for concerete constructional work kg. 10% -
4418 4418 50 00 Shingles and shakes kg. 10% -
4418 4418 60 00 Posts and beams kg. 10% -
4418 4418 73 00 Of bamboo or with at least the top layer (wear layer) of bamboo kg. 10% -
4418 4418 74 00 Other, for mosaic floors kg. 10% -
4418 4418 75 00 Other, multilayer kg. 10% -
4418 4418 79 00 Other kg. 10% -
4418 4418 91 00 Of bamboo kg. 10% -
4418 4418 99 00 Other kg. 10% -
4419 TABLEWARE AND KITCHENWARE, OF WOOD
4419 4419 11 00 Bread boards, chopping boards and similar boards kg. 10% -
4419 4419 12 00 Chopsticks kg. 10% -
4419 4419 19 00 Other kg. 10% -
4419 4419 90 Other:
4419 4419 90 4419 90 10 Bread boards, chopping boards and similar boards kg. 10% -
4419 4419 90 4419 90 20 Chopsticks kg. 10% -
4419 4419 90 4419 90 90 Other kg. 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 4420 10 00 Statuettes and other ornaments, of wood kg. 10%
4420 4420 90 Other :
4420 4420 90 4420 90 10 Wood marquetry and inlaid wood kg. 10% -
4420 4420 90 4420 90 90 Other kg. 10% -
4421 OTHER ARTICLES OF WOOD
4421 4421 10 00 Clothes hangers kg. 10% -
4421 4421 91 Of bamboo:
4421 4421 91 4421 91 11 For cotton machinery kg. 10% -
4421 4421 91 4421 91 19 Other kg. 10% -
4421 4421 91 4421 91 20 Wood Paving Blocks kg. 10% -
4421 4421 91 4421 91 30 Match splints kg. 10% -
4421 4421 91 4421 91 40 Pencil slats kg. 10% -
4421 4421 91 4421 91 50 Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structures kg. 10% -
4421 4421 91 4421 91 60 Parts of domestic decorative articles used as tableware and kitchenware kg. 10% -
4421 4421 91 4421 91 70 Articles of densified wood not included or specified elsewhere kg. 10% -
4421 4421 91 4421 91 90 Other kg. 10% -
4421 4421 99 Other:
4421 4421 99 4421 99 11 For cotton machinery kg. 10% -
4421 4421 99 4421 99 12 For jute machinery kg. 10% -
4421 4421 99 4421 99 13 For silk regenerated and synthetic fibre machinery kg. 10% -
4421 4421 99 4421 99 14 For other machinery kg. 10% -
4421 4421 99 4421 99 19 Other kg. 10% -
4421 4421 99 4421 99 20 Wood Paving Blocks kg. 10% -
4421 4421 99 4421 99 30 Match splints kg. 10% -
4421 4421 99 4421 99 40 Pencil slats kg. 10% -
4421 4421 99 4421 99 50 Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structures kg. 10% -
4421 4421 99 4421 99 60 Parts of domestic decorative articles used as tableware and kitchenware kg. 10% -
4421 4421 99 4421 99 70 Articles of densified wood not included or specified elsewhere kg. 10% -
4421 4421 99 4421 99 90 Other kg. 10% -
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