Section IX · Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork
Chapter 44: Wood and articles of wood; wood charcoal
Chapter 44 of the Harmonized System has 21 four-digit headings, from 44.01 to 44.21. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 44
| Heading | Description |
|---|---|
| 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 |
| 44.02 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated |
| 44.03 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared |
| 44.04 | 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 |
| 44.05 | Wood wool; wood flour |
| 44.06 | Railway or tramway sleepers (cross-ties) of wood |
| 44.07 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm |
| 44.08 | 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 |
| 44.09 | 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, ends or faces, whether or not planed, sanded or end-jointed |
| 44.10 | 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 |
| 44.11 | Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances |
| 44.12 | Plywood, veneered panels and similar laminated wood |
| 44.13 | Densified wood, in blocks, plates, strips or profile shapes |
| 44.14 | Wooden frames for paintings, photographs, mirrors or similar objects |
| 44.15 | 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 |
| 44.16 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves |
| 44.17 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |
| 44.18 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
| 44.19 | Tableware and kitchenware, of wood |
| 44.20 | 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 |
| 44.21 | Other articles of wood |
Classifying goods in chapter 44
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 44 in the UK Trade Tariff, the EU TARIC and the US HTS.