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AHTN2022 CHAPTER44 wNOTES
AHTN2022 CHAPTER44 wNOTES
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;
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MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
Chapter 44
NC
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 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 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in
tanning (heading 14.04);
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(d) Activated charcoal (heading 38.02);
(e) Articles of heading 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 68.08;
(k) Imitation jewellery of heading 71.17;
(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets
for machines and apparatus and wheelwrights’ wares);
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(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts
thereof);
(n) Parts of firearms (heading 93.05);
(o) Articles of Chapter 94 (for example, furniture, 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
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respect of the goods of heading 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 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 to Chapter 82.
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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.
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Subheading Notes.
1. For the purposes of subheading 4401.31, the expression “wood pellets” means by-products
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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.
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2. For the purposes of subheading 4401.32, the expression “wood briquettes” means by-products
such as cutter shavings, sawdust or chips, of the mechanical wood processing industry,
furniture 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 subheading 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 subheading 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.
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Description States Enjoying
No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
NC
44.01 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.
- Fuel wood, in logs, in billets, in twigs, in faggots or in
similar forms :
4401.11.00 - - Coniferous 3 0 All.
4401.12.00 - - Non-coniferous 3 0 All.
- Wood in chips or particles :
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4401.21.00 - - Coniferous 3 0 All.
4401.22.00 - - Non-coniferous 3 0 All.
- Sawdust and wood waste and scrap, agglomerated in
logs, briquettes, pellets or similar forms :
4401.31.00 - - Wood pellets 3 0 All.
4401.32.00 - - Wood briquettes 3 0 All.
4401.39.00 - - Other 3 0 All.
- Sawdust and wood waste and scrap, not agglomerated :
4401.41.00 - - Sawdust 3 0 All.
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4401.49.00 - - Other 3 0 All.
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No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
4403.24.90 - - - Other 0 0 All.
NC
4403.25 - - Other, of which the smallest cross-sectional dimension
is 15 cm or more :
4403.25.10 - - - Baulks, sawlogs and veneer logs 0 0 All.
4403.25.90 - - - Other 0 0 All.
4403.26 - - Other :
4403.26.10 - - - Baulks, sawlogs and veneer logs 0 0 All.
4403.26.90 - - - Other 0 0 All.
- Other, of tropical wood :
4403.41 - - Dark Red Meranti, Light Red Meranti and Meranti
Bakau :
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4403.41.10 - - - Baulks, sawlogs and veneer logs 0 0 All.
4403.41.90 - - - Other 0 0 All.
4403.42 - - Teak :
4403.42.10 - - - Baulks, sawlogs and veneer logs 0 0 All.
4403.42.90 - - - Other 0 0 All.
4403.49 - - Other :
4403.49.10 - - - Baulks, sawlogs and veneer logs 0 0 All.
4403.49.90 - - - Other 0 0 All.
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- Other :
4403.91 - - Of oak (Quercus spp.) :
4403.91.10 - - - Baulks, sawlogs and veneer logs 0 0 All.
4403.91.90 - - - Other 0 0 All.
4403.93 - - Of beech (Fagus spp.), of which the smallest cross-
sectional dimension is 15 cm or more :
4403.93.10 - - - Baulks, sawlogs and veneer logs 0 0 All.
4403.93.90 - - - Other 0 0 All.
4403.94 - - Of beech (Fagus spp.), other :
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4403.99 - - Other :
4403.99.10 - - - Baulks, sawlogs and veneer logs 0 0 All.
4403.99.90 - - - Other 0 0 All.
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No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
4404.20 - Non-coniferous :
NC
4404.20.10 - - Chipwood 3 0 All.
4404.20.90 - - Other 3 0 All.
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4406.11.00 - - Coniferous 3 0 All.
4406.12.00 - - Non-coniferous 3 0 All.
- Other :
4406.91.00 - - Coniferous 3 0 All.
4406.92.00 - - Non-coniferous 3 0 All.
4407.19 - - Other :
4407.19.10 - - - Sawn lengthwise, not further worked 3 0 All.
4407.19.90 - - - Other 3 0 All.
- Of tropical wood :
4407.21 - - Mahogany (Swietenia spp.) :
4407.21.10 - - - Planed, sanded or end-jointed 7 0 All.
4407.21.90 - - - Other 7 0 All.
4407.22 - - Virola, Imbuia and Balsa :
4407.22.10 - - - Planed, sanded or end-jointed 7 0 All.
4407.22.90 - - - Other 7 0 All.
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4407.23 - - Teak :
4407.23.10 - - - Sawn lengthwise, not further worked 7 0 All.
4407.23.20 - - - Planed, sanded or end jointed 7 0 All.
4407.23.90 - - - Other 7 0 All.
4407.25 - - Dark Red Meranti, Light Red Meranti and Meranti
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Bakau :
- - - Dark Red Meranti or Light Red Meranti :
4407.25.12 - - - - Sawn lengthwise, not further worked 7 0 All.
4407.25.13 - - - - Planed, sanded or end-jointed 7 0 All.
4407.25.19 - - - - Other 7 0 All.
- - - Meranti Bakau :
4407.25.21 - - - - Planed, sanded or end-jointed 7 0 All.
4407.25.29 - - - - Other 7 0 All.
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Rates of Duty (%)
ASEAN Member
Hdg. AHTN 2022 MFN
Description States Enjoying
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No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
4407.26 - - White Lauan, White Meranti, White Seraya, Yellow
NC
Meranti and Alan :
4407.26.20 - - - Sawn lengthwise, not further worked 7 0 All.
4407.26.30 - - - Planed, sanded or end-jointed 7 0 All.
4407.26.90 - - - Other 7 0 All.
4407.27 - - Sapelli :
4407.27.20 - - - Sawn lengthwise, not further worked 7 0 All.
4407.27.30 - - - Planed, sanded or end-jointed 7 0 All.
4407.27.90 - - - Other 7 0 All.
4407.28 - - Iroko :
4407.28.10 - - - Planed, sanded or end-jointed 7 0 All.
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4407.28.90 - - - Other 7 0 All.
4407.29 - - Other :
- - - Jelutong (Dyera spp.) :
4407.29.12 - - - - Sawn lengthwise, not further worked 7 0 All.
4407.29.13 - - - - Planed, sanded or end-jointed 7 0 All.
4407.29.19 - - - - Other 7 0 All.
- - - Kapur (Dryobalanops spp.) :
4407.29.22 - - - - Sawn lengthwise, not further worked 7 0 All.
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4407.29.23 - - - - Planed, sanded or end-jointed 7 0 All.
4407.29.29 - - - - Other 7 0 All.
- - - Kempas (Koompassia spp.) :
4407.29.32 - - - - Sawn lengthwise, not further worked 7 0 All.
4407.29.33 - - - - Planed, sanded or end-jointed 7 0 All.
4407.29.39 - - - - Other 7 0 All.
- - - Keruing (Dipterocarpus spp.) :
4407.29.42 - - - - Sawn lengthwise, not further worked 7 0 All.
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No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
- Other :
NC
4407.91 - - Of oak (Quercus spp.) :
4407.91.20 - - - Sawn lengthwise, not further worked 7 0 All.
4407.91.30 - - - Planed, sanded or end-jointed 7 0 All.
4407.91.90 - - - Other 7 0 All.
4407.92 - - Of beech (Fagus spp.) :
4407.92.10 - - - Planed, sanded or end-jointed 7 0 All.
4407.92.90 - - - Other 7 0 All.
4407.93 - - Of maple (Acer spp.) :
4407.93.10 - - - Planed, sanded or end-jointed 7 0 All.
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4407.93.90 - - - Other 7 0 All.
4407.94 - - Of cherry (Prunus spp.) :
4407.94.10 - - - Planed, sanded or end-jointed 7 0 All.
4407.94.90 - - - Other 7 0 All.
4407.95 - - Of ash (Fraxinus spp.) :
4407.95.10 - - - Planed, sanded or end-jointed 7 0 All.
4407.95.90 - - - Other 7 0 All.
4407.96 - - Of birch (Betula spp.) :
4407.96.10 - - - Planed, sanded or end-jointed 7 0 All.
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4407.96.90 - - - Other 7 0 All.
4407.97 - - Of poplar and aspen (Populus spp.) :
4407.97.10 - - - Planed, sanded or end-jointed 7 0 All.
4407.97.90 - - - Other 7 0 All.
4407.99 - - Other :
4407.99.10 - - - Planed, sanded or end-jointed 7 0 All.
4407.99.90 - - - Other 7 0 All.
4408.31.00 - - Dark Red Meranti, Light Red Meranti and Meranti 7 0 All.
Bakau
4408.39 - - Other :
4408.39.10 - - - Jelutong wood pencil slats 3 0 All.
4408.39.20 - - - Face veneer sheets 7 0 All.
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No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
4409.10.00 - Coniferous 7 0 All.
NC
- Non-coniferous :
4409.21.00 - - Of bamboo 7 0 All.
4409.22.00 - - Of tropical wood 7 0 All.
4409.29.00 - - Other 7 0 All.
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- Of wood :
4410.11.00 - - Particle board 15 0 All.
4410.12.00 - - Oriented strand board (OSB) 15 0 All.
4410.19.00 - - Other 15 0 All.
4410.90.00 - Other 15 0 All.
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No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
4412.49.00 - - Other, with both outer plies of coniferous wood 15 0 All.
NC
- Blockboard, laminboard and battenboard :
4412.51.00 - - With at least one outer ply of tropical wood 15 0 All.
4412.52.00 - - Other, with at least one outer ply of non-coniferous 15 0 All.
wood
4412.59.00 - - Other, with both outer plies of coniferous wood 15 0 All.
- Other :
4412.91 - - With at least one outer ply of tropical wood :
4412.91.10 - - - With at least one outer ply of teak 15 0 All.
4412.91.90 - - - Other 15 0 All.
4412.92.00 - - Other, with at least one outer ply of non-coniferous 15 0 All.
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wood
4412.99.00 - - Other, with both outer plies of coniferous wood 15 0 All.
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No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
- Assembled flooring panels :
NC
4418.73 - - Of bamboo or with at least the top layer (wear layer) of
bamboo :
4418.73.10 - - - For mosaic floors 5 0 All.
4418.73.20 - - - Other, of multilayer of bamboo 5 0 All.
4418.73.90 - - - Other 5 0 All.
4418.74.00 - - Other, for mosaic floors 5 0 All.
4418.75.00 - - Other, multilayer 5 0 All.
4418.79.00 - - Other 5 0 All.
- Engineered structural timber products :
4418.81 - - Glue-laminated timber (glulam) :
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4418.81.10 - - - In block shape 5 0 All.
4418.81.90 - - - Other 5 0 All.
4418.82.00 - - Cross-laminated timber (CLT or X-lam) 5 0 All.
4418.83.00 - - I beams 5 0 All.
4418.89.00 - - Other 5 0 All.
- Other :
4418.91.00 - - Of bamboo 5 0 All.
4418.92.00 - - Cellular wood panels 5 0 All.
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4418.99.00 - - Other 5 0 All.
4420.90.20 - - Boxes and other small containers intended for and 10 0 All.
suitable for carrying in the pocket, in the handbag or
on the person
4420.90.90 - - Other 10 0 All.
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No. Code ATIGA Concession
Starting
2022
(1) (2) (3) (4) (5) (6)
4421.91.40 - - - Fans and handscreens, frames and handles therefor, 10 0 All.
NC
and parts thereof
4421.91.50 - - - Prayer beads 10 0 All.
4421.91.60 - - - Toothpicks 10 0 All.
4421.91.70 - - - Sticks of a kind used for making joss sticks 10 0 All.
4421.91.90 - - - Other 10 0 All.
4421.99 - - Other :
4421.99.10 - - - Spools, cops and bobbins, sewing thread reels and 3 0 All.
the like
4421.99.20 - - - Match splints 10 0 All.
4421.99.30 - - - Wooden pegs or pins for footwear 10 0 All.
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4421.99.40 - - - Candy-sticks, ice-cream sticks and ice-cream spoons 10 0 All.
4421.99.70 - - - Fans and handscreens, frames and handles therefor, 10 0 All.
and parts thereof
4421.99.80 - - - Toothpicks 10 0 All.
- - - Other :
4421.99.93 - - - - Prayer beads 10 0 All.
4421.99.94 - - - - Other beads 10 0 All.
4421.99.95 - - - - Sticks of a kind used for making joss sticks 10 0 All.
4421.99.96 - - - - Barecore 10 0 All.
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4421.99.99 - - - - Other 10 0 All.
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