Notes.
1.āĀ Ā This Chapter does not coverĀ :
Ā Ā Ā Ā Ā Ā Ā (a)Ā Ā 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 (headingĀ 12.11);
Ā Ā Ā Ā Ā Ā Ā (b)Ā Ā 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 (headingĀ 14.01);
Ā Ā Ā Ā Ā Ā Ā (c)Ā Ā Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (headingĀ 14.04);
Ā Ā Ā Ā Ā Ā Ā (d)Ā Ā Ā Activated charcoal (headingĀ 38.02);
Ā Ā Ā Ā Ā Ā Ā (e)Ā Ā Ā Articles of headingĀ 42.02;
Ā Ā Ā Ā Ā Ā Ā (f)Ā Ā Ā Goods of ChapterĀ 46;
Ā Ā Ā Ā Ā Ā Ā (g)Ā Ā Footwear or parts thereof of ChapterĀ 64;
Ā Ā Ā Ā Ā Ā (h)Ā Ā Goods of ChapterĀ 66 (for example, umbrellas and walkingāsticks and parts thereof);
Ā Ā Ā Ā Ā Ā Ā (ij)Ā Ā Goods of headingĀ 68.08;
Ā Ā Ā Ā Ā Ā Ā (k)Ā Ā Imitation jewellery of headingĀ 71.17;
Ā Ā Ā Ā Ā Ā Ā (l)Ā Ā Ā Goods of SectionĀ XVI or SectionĀ XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrightsā wares);
Ā Ā Ā Ā (m)Ā Goods of SectionĀ XVIII (for example, clock cases and musical instruments and parts thereof);
Ā Ā Ā Ā Ā Ā Ā (n)Ā Parts of firearms (headingĀ 93.05);
Ā Ā Ā Ā Ā Ā Ā (o)Ā Articles of ChapterĀ 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
Ā Ā Ā Ā Ā Ā Ā (p)Ā Articles of ChapterĀ 95 (for example, toys, games, sports requisites);
Ā Ā Ā Ā Ā Ā Ā (q)Ā Articles of ChapterĀ 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 headingĀ 96.03; or
Ā Ā Ā Ā Ā Ā Ā (r)Ā Ā Articles of ChapterĀ 97 (for example, works of art).
2.āĀ Ā In this Chapter, the expression ādensified woodā 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.āĀ Ā HeadingsĀ 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.āĀ Ā Products of headingĀ 44.10, 44.11 or 44.12Ā may be worked to form the shapes provided for in respect of the goods of headingĀ 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.āĀ Ā HeadingĀ 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 NoteĀ 1 to ChapterĀ 82.
6.āĀ Ā Subject to NoteĀ 1 above and except where the context otherwise requires, any reference to āwoodā in a headingĀ of this Chapter applies also to bamboos and other materials of a woody nature.
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Subheading Note.
1.Ā For the purposes of subheadingĀ 4401.31, the expression āwood pelletsā means byāproducts 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 3Ā % by weight. Such pellets are cylindrical, with a diameter not exceeding 25Ā mm and a length not exceeding 100Ā mm.