Appendix II — Preferential import tariff

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Wood and articles of wood; wood charcoal

Notes.

1. This Chapter does not cover:

(a) Wood, in chips, in fragments, 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 fragments, crushed, ground or powdered, of a kind used primarily in dyeing or tanning (heading 14.04);

(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, machinery parts, cases, covers, cabinets for machinery and apparatus, and wheelwrights' wares);

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

(n) Parts of firearms (heading 93.05);

(o) Goods of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

(p) Goods of Chapter 95 (for example, toys, games, sports equipment);

(q) Goods of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) other than shafts and handles, of wood, for articles of heading 96.03; or

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

2. In this Chapter, the expression "densified wood" means wood that has been subjected to chemical or physical treatment (in the case of layers bonded together, treatment in excess of that needed to ensure a good bond between the layers) and, as a result, has an increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agents.

3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibre board, laminated wood or densified wood, in the same way as they apply to such articles of wood.

4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the products covered by heading 44.09, bent, corrugated, perforated, cut or formed to shapes other than square or rectangular, or subjected to any other operation provided that 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 of 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 bamboo and other materials of a woody nature.

Subheading Notes.

1. For the purposes of subheading 4401.31, the term "wood pellets" means by-products, such as cutter shavings, sawdust or chips, from the mechanical wood processing, furniture manufacturing or other wood transformation activities, 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 subheading 4401.32, the term "wood briquettes" means by-products, such as cutter shavings, sawdust or chips, from the mechanical wood processing, furniture manufacturing or other wood transformation activities, agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such wood briquettes are cubic, polyhedric or cylindrical in shape, with a minimum cross-sectional dimension exceeding 25 mm.

3. For the purposes of subheading 4407.13, "S-P-F" means wood originating from a mixture of spruce, pine and fir, in which the proportion of each species varies and is not determined.

4. For the purposes of subheading 4407.14, "Hem-fir" means wood originating from a mixture of Western hemlock and fir, in which the proportion of each species varies and is not determined.