Wood classification and product guide

TARIFF CLASSIFICATION SERVICE
Tariff Classification Guidance for

Miscellaneous
Products
Chapter 44
WOOD
This Classification Guide cancels and replaces all previous versions.
Version January 2004 1

www.uktradeinfo.com
CONTENTS PAGE
GLOSSARY 3-15
CROSS SECTIONAL TIMBER TERMS 16
WOODS 17-20
HARDWOOD AND SOFTWOODS 21-22
MISCELLANEOUS 23
4401 - FUEL, SCRAP AND WASTE WOOD 24

4402 - CHARCOAL 24
4403 - WOOD IN THE ROUGH 25
4404 - HOOPWOOD, SPLIT POLES ETC. 26
4405 - WOOD WOOL AND WOOD FLOUR 26
4406 - RAILWAY OR TRAMWAY SLEEPERS 27
4407 - WOOD SAWN OR CHIPPED 27
4408 - VENEER SHEETS AND SHEET PLYWOOD 28
4409 - WOOD STRIPS AND FRIEZES ETC. 28
4410 - PARTICLE BOARD 29
4411 - FIBREBOARD 30
4412 - PLYWOOD, VENEERED PANELS 31
4413 - DENSIFIED WOOD 31
4414 - WOODEN FRAMES 32
4415 - PACKING CASES ETC. 32
4416 - CASKS, BARRELS VATS ETC. 33
4417 - TOOL BODIES, HANDLES ETC. 33
4418 - BUILDERS JOINERY AND CARPENTRY OF WOOD 34
4419 - TABLEWARE AND KITCHEN WARE 35
4420 - WOOD MARQUETRY AND INLAID WOOD 35
4421 - OTHER ARTICLES OF WOOD 36
WOOD FLOORING 37-43

GLOSSARY
BATTENBOARD - A variation of laminboard with the core formed of strips.
BALUSTER - One of a set of posts supporting stair handrail.
BALUSTRADE The protective barrier alongside staircase or landing.
BANISTERS - See balustrade
BATTEN - A narrow strip of wood.
BEADED - Simple round mouldings. Also see Moulded Wood.
BEVEL - An angle but not a right angle - a sloping or canted surface.
BOLE - The trunk of a tree is sometimes also called the bole. After felling, the branches are
removed, leaving the trunk - at this stage known as a log.
BROAD-LEAVED TREES - Broad-leaved trees produce hardwood timber. Their seeds

are in an enclosed case or ovary, such as an acorn or walnut. In temperate climates they are
usually deciduous, i.e. they lose their leaves in winter.
BLOCKBOARD - A variation of laminboard with a core formed of square wood strips

glued together.

CASING - The timber lining of a door opening.
CELLULAR WOOD PANELS - Similar to blockboard and battenboard but the battens
and laths form the core and are spaced either parallel or in lattice form. Panels are relatively
light but have strength.
CHAMFERED - The edges have been removed lengthwise at an angle.
COMPOSITES - Structural timber composites is the collective name of engineered wood-

based materials or components. Those currently available include: Glued laminated timber or
glulam; Laminated Veneer Lumber or LVL; Parallel Strand Lumber or PSL; Laminated
Strand Lumber or LSL.
CONVERSION - The process of cutting logs by sawing into usable section of timber, such
as beams and planks.
COUNTER-BORE - To cut a hole that allows the head of a bolt or screw to lie below a
surface or the hole itself.
COUNTERSINK - To cut a tapered recess, this allows the head of a screw to lie flush with
a surface or the tapered recess itself.
CUP - To bend as a result of shrinkage - specifically across the width of a piece of wood.
DADO - The lower part of an interior wall - usually defined with a moulded rail.
DENSIFIED - Chemically or physical treatment ( layers bonded together with treatment in

excess of that needed to ensure a good bond ) to increase hardness together with improved
mechanical strength or resistance to chemical or electrical agencies. Densification has the
effect of contracting the cells of the wood, this may be done by transverse compression by
means of powerful hydraulic presses or between rollers - or by compression at high
temperature in an autoclave.
DENSITY - The mass per unit volume, usually expressed in kilograms per cubic metre.
DISTORTION - Change in the shape of a piece of timber or timber-based material, eg

bowing, twisting or cupping, brought about by shrinkage as the timber dries.

DOVETAIL - for joints, one piece has a splayed shape, like a doves tail and fits into the
socket or eye of the second piece.
DOWELING - (Rounded wood) Cylindrical piece/lengths of wood.
DRIP GROOVE - A groove cut or moulded in the underside of a door or windowsill to

prevent rainwater running back to the wall.
DRY BOARD - See wet processing.
EARLYWOOD The less dense wood formed during the early stage of a growth season,
eg the spring or rainy season, when the tree is growing quickly. Also sometimes called
springwood. Earlywood and latewood together form the growth rings of a tree.
EAVES The edges of a roof that project beyond the walls.
EDGE AND END SPACING - spacings between fasteners and from the edges and ends
of the components that are being joined.
END GRAIN - The exposed face of timber produced when cut through a plane
perpendicular to the grain.
END-JOINTED - See Finger-jointed.

ENGINEERED WOOD - Layers of hardwood compressed together.
EXTRUDED PARTICLE BOARD - May have holes running internally from end to end.
FACE EDGE - In woodworking, the surface planned square to the face side.
FACE SIDE - In woodworking, the flat planed surface from which other dimensions and
angles are measured.
FASCIA BOARD A strip of wood that covers the ends of rafters and to which external
guttering is fixed.
FIBREBOARD - (Known as hardboard, mediumboard and softboard) Wood chips

bonded together by their own adhesive properties (lignin).
FINGER-JOINTED - (Also called end-jointed) shorter pieces of wood resemble interlaced

fingers in order to obtain a greater length of wood and continuously shaped wood.
FLOOR BOARDS - Material for forming the surface of floors.
FOLIAGE Leaves.
FURRING BATTENS - Parallel strips of wood fixed to a wall or ceiling to provide

framework for attaching panels.
GLULAM - Glulam or glued laminated timber is one of a range of structural timber

composites. Glulam is manufactured by gluing together strength graded laminates to produce

large section structural components that can be straight or curved. Beams are manufactured
in stock sizes or are purpose-designed and manufactured.

GOING - The horizontal measurement between the top and bottom risers of a stair or the
depth of one tread.
GRAIN - The general direction of wood fibres or the pattern produced on the surface of
timber by cutting through the fibres. Also see end grain and short grain.
GROOVE - A long narrow channel (Also see tongue and groove)
HARDBOARD - See Fibreboard.
HARDWOOD - Timber produced from broad-leaved trees.
HEAD - The top horizontal member of a wooden frame.
HEAD PLATE - The top horizontal member of a stud partition.
HEARTWOOD - The inner zone of a tree trunk or log that, when the tree was growing,
had ceased to contain living cells and reserve materials, such as starch. The heartwood may
be darker in colour than the outer sapwood though they are not clearly differentiated in all
species. The heartwood is often more durable than sapwood.
HORNS - Extended door or window stiles designed to protect the corners from damage
while in storage
IMPREGNATION OR INJECTION - The injection and impregnation of wood are

treatments to preserve the wood and give durability, to make it fire resistant and protect
against shrinkage. The treatment ensures the long-term preservation of the poles of
coniferous wood.
The treatment involves either soaking for a long period in open vats of hot liquid, the poles
are left in the liquid until it cools down, or treatment in an autoclave through the action of a
vacuum or pressure. Alternatively the wood is deeply impregnated usually with thermosetting
plastics or molten metal. Impregnation with thermosetting plastics (e.g. amino-resins or
phenolic resins) is often applied to very thin veneers built up into laminated wood and not
solid wood due to penetration.
INTERLOCKING JOINT - Interlocking is in certain respects an elegant way of jointing

timber. Each member is cut to fit against or into another; both to prevent displacement and
to transfer forces. The joint must either be in compression or the joint must be pinned or
keyed after assembly. The use of pins does not effectively resist tensile forces and thus
tensile joints were kept to a minimum in historic construction.
JAMB - The vertical side member of a door or window frame.

KERF - The groove cut by a saw.

KNOTS - The remains of branches in timber. A branch sawn off close to the trunk or shed
naturally forms a sound or live knot. A broken branch stub that becomes surrounded by
new growth produces a loose or dead knot in the timber.
LAMINATED VENEER LUMBER (LVL) is layered composite of wood veneers and

adhesive, that can be considered as a veneer based product. LVL is made up of parallel
laminations of veneer, glued and processed together to form material similar to sawn timber.
Debarked spruce logs are soaked in hot water. Blocks are then cut into a thick veneer and
then cut into sheet and length. Veneers are dried to a moisture content below 5%. The
veneers are ultrasonically graded, with the higher grade placed on the outer faces of the
plank. A scarf saw makes long chamfers in both ends of the veneers. Thermosetting
phenolic resin glue is spread on the upper side of each sheet, except on the upper faces and
laid up so the grain direction is all the same, pressed to spread the glue evenly before
entering a hot-press. A close relative of parallel strand lumber.
LAMINATED WOOD - Several thin layers of wood and adhesives that are built up.
LAMINBOARD - Thick compound board where the core usually consists of small strips,
glued together at right angles and has surfaces of other woods.
LIGNEOUS - Of wood or resembling wood .Woody. Examples of ligneous materials are

bagasse, bamboo, cereal straw and flax or hemp shives.
LIGNIN - Natural adhesive/bonding properties found in the cellular structure of wood and
used for bonding together fibreboard etc.
MARQUETRY - A pattern of inlaid veneers that usually consists of thin pieces of wood or
other material; (base metal, shell, ivory, etc.) glued to a wooden backboard for decorative
purposes.
MICROPORUS - Used to describe a finish that allows timber to dry out while protecting it
from rainwater

MITRES - Two pieces forming an angle, or a joint formed between two pieces of wood by
cutting bevels of equal angles at the ends of each piece.
MEDIUMBOARD - See Fibreboard.
MORTISE - A recess or hole, formed in one piece to receive a projection or tenon on the
end of another piece or a rectangular recess cut in timber to receive a matching tongue or
tenon.
MOULDED WOOD - (known as mouldings or beadings) Strips of wood shaped with

contours for decoration or ornamental.
MOVEMENT - The swelling and shrinkage of wood with changing moisture content.
Movement in length is always negligible. Movement is greater parallel with the growth rings
than at right angles to them. The degree of movement varies between species
MULLION - A vertical dividing member of a window frame.

MUNTIN - A central vertical member of a panel door.
NEWEL - The post at the top or bottom of a staircase that supports the handrail.
NOGGING - A short horizontal wooden member between studs.
NOSING - The front edge of a stair tread.
ORIENTED STRAND BOARD Logs are fed into a lathe-like machine where the bark is
removed, the machine chews up the logs completely producing flakes of wood. These flakes
are sifted to eliminate the very tiny particles, mixed thoroughly with a dust of waxes and
heat-triggered resin glues. Layers of the fibres are placed in alternating directions (alternately
at right angles) until the desired thickness is achieved, this enters a thermal press that
activates and compresses the loose materials simultaneously causing the wax covered resin
to activate and bond. The panels are trimmed and grade stamped.
PARALLEL STRAND LUMBER is a structural wood product, constructed from

softwood veneer that has been sized into long and narrow strips that are then glued into
parallel laminations. A close relative of laminated veneer lumber.
PARTICLE BOARD - Woodchips, sawdust, wood residues etc. bound/glued together to

form a flat board.
PEELING - See Rotary cut.
PERMEABILITY - The ease with which liquids, such as preservatives or flame retardants
can be impregnated into timber. Permeability varies with species, though the sapwood of all
species is more permeable than the heartwood. Permeability ratings relate to the heartwood
of the species.
PLANED - A smooth surface.
PLANKING - as it is referred to, is available in various widths, and can be purchased with
tongue and groove in lengths or plain square edged planks that simply butt up against one
another
PLYWOOD The bark is removed from a log, the bare log is placed on a lathe-type
machine that will peel off thin layers of wood usually when the wood has been steamed or
soaked in hot water. The sheets of wood are sorted based on he number of knot holes,
grain imperfections etc. The best sheets become the outside (face, sheet or veneer sheet) of
the plywood. These layers are laid down edge to edge with their grain running
perpendicular to the panels grain, then spliced, taped, stitched or glued together. The
rough-edged panel then goes to the trimming area where it is cut to the appropriate size and
grade stamped.
POINTSIDE - The piece of timber in a joint that receives the point of a nail or screw. The
other section is known as the headside.

PRESERVATIVE TREATMENT - The treatment of timber with chemicals to improve its
resistance to attack by biological organisms, such as fungi, insects and marine borers. The
chemicals can be brushed or sprayed onto the surface of the timber but treatment is more
effective if the chemicals are impregnated into the timber under vacuum and/or pressure in
special treatment vessels.
PURLIN - A horizontal beam that provides intermediate support for rafters or sheet roofing.
RAFTER - One of a set of parallel sloping beams that form the main structural element of a
roof.
RAYS - Narrow ribbons of cells that conduct and store food in the tree. They run across
the grain of timber.
REBATED - The edge has been cut to form a step, usually as part of a joint.
REVEAL - The vertical side of an opening in wall.
RISES - The vertical part of a step.
ROTARY CUT - (Also called peeling or slicing) the log is mounted in a large lathe and
turned against the blade which peels the veneers in long sheets.
ROUNDED WOOD - See Dowelling
SANDED - A smooth surface.
SANDWICH CONSTRUCTION A warm roof construction where the insulation is

located above the roof deck but below the weatherproof membrane.
May also refer to composite panel products, known as sandwich panels where panels are
built up from layers of different materials, for example plywood outer layers with a core of
insulating foam, paper honeycomb cores for doors and timber spacers for stressed skin
panels
SAP - Liquid, mostly water, contained in cells in a tree or timber. Sap is the means by which
dissolved food and salts are moved around the tree.
SAPWOOD The outer zone of a tree trunk or log, which in the growing tree contains
living cells and reserve materials such as starch. Sapwood is generally lighter in colour than
the inner heartwood, though they are not clearly differentiated in all species. The sapwood is
more vulnerable to attack by biological organisms such as fungi and insects but is also
usually more permeable than the heartwood making it easier to treat with preservatives.

SASH A type of window or the opening part of a window.

SHAKE - Wood split to reveal the natural texture of the wood.
SHINGLE - Wood sawn lengthwise thicker at one end (the butt) and thinner at the other
end (the tip).
SHORT GRAIN - When the general direction of wood fibres lies across a narrow section
of timber.
SHRINKAGE - When the general direction of wood fibres lies across a narrow section of
timber.
SILL - The lowest horizontal member of a stud partition. or the lowest horizontal member
of a door or window frame.
SKIRTING or SKIRTING BOARD - A moulded base board or plinth to an inside wall.

Also called a washboard.
SLICING - See Rotary Cut.
SOFFIT The underside of a part of a building such as the eaves, archway etc.
SOFTBOARD - See Fibreboard.
SOFTWOOD - is usually obtained from pine, fir, spruce or larch. Most structural timber used
in the UK is softwood.
SPANDREL - The triangular infill below the outer string of a staircase.
SPECIES - The botanical classification of trees and timber. The Latin species name defines
a timber more accurately than common name, these are sometimes used for more than one
species of timber, or may vary between countries.
STAFF BEAD - The innermost strip of timber holding a sliding sash in a window frame.
STAVES - are planed planks, more or less bent, pared or chamfered at one end at least,
with a grove known as a croze, for assembly. The heads are cut to a circular shape of the
required circumference and bevelled on both sides to enable them to be inserted into the
croze.
STILE - A vertical side member of a door or window sash.

STOPPER - A wood filler which matches the colour of the timber.
STRENGTH GRADE - The strength of timber varies with species and is also affected by
characteristics such as knots, slope of grain, splits etc. Each piece of timber used structurally
therefore has to be strength graded, either by visual inspection or by machine. The timber
will be marked with its grade and other information such as species, whether the timber was
graded wet or dry, the company responsible for the grading and the certification body
responsible for overseeing the grading operation.
STRING - A board, which runs from one floor level to another, into which staircase treads
and risers are jointed. The one on the open side of a staircase is an outer string, the one
against the wall is a wall string.
STRUCTURAL TIMBER COMPOSITES see COMPOSITES.
STUD PARTITION - An interior timber-framed dividing wall.
STUDS - The vertical members of a timber-framed wall.
TENONS - The end of a piece reduced in section to fit in a recess or cavity of the same
size or a projecting tongue on the end of a piece of wood which fits in a corresponding
mortise.
TONGUE - A reduction of the thickness of the edge of a board (Also see TONGUED and
GROOVED).

TONGUED AND GROOVED - Boards of which one edge is grooved the other flanged
(tongue/extended edge) when assembled side by side the tongue fits into the groove.
TOUCH-SANDING - Used on the outer ply merely to deal with irregularities due to
patching, plugging or filling.
TRANSOM - A horizontal dividing member of a window frame.
TREAD - The horizontal part of a step.
TRUNK - The trunk of a tree is sometimes also called the bole. After felling, the branches
are removed, leaving the trunk - at this stage known as a log.
V- JOINTED - Usually tongued and grooved wood with a V-shaped channel in the center
of the board.
VENEER A thin/fine sheet of wood produced by rotary-cutting, peeling or slicing.
WAFERBOARD - Thin wafers of wood that resemble small pieces of veneer, bonded
together under heat and pressure with glue, resulting in a solid uniform panel giving strength
and water resistance.
WALL PLATE - A horizontal timber member placed along the top of a wall to support
joists and to spread their load.
WANE - The original rounded surface of a log, with or without bark, on any face or edge of
sawn timber.
WANEY EDGE - A natural wavy edge on a plank. It might still be covered by tree bark.
WARP - To bend or twist as a result of damp or heat.
WET PROCESSING - Hardboard is produced by reducing wood to fibres, hence

fibreboard. With wet processing, the fibres are suspended in water, then laid out on a mat to
dry. This releases the natural resins which bond the fibres together, instead of having to add
an artificial bonding agent (although some wet processed boards have additional bonding
agents added to give them certain properties). It is possible, in the majority of cases, to tell
the difference between dry and wet processed hardboard as dry board is typically smooth
on both sides. Wet board has one smooth side and one mesh side. This results from the
fibres, that have been suspended in water and after pressing (much of the water has to be
removed ) this drains out of one side, leaving the mesh finish.
One exception is hardboard for furniture which has usually been sanded. This will not have a
mesh finished side. However, there is still a noticeable difference as one side will be polished
and the other side will have a matt finish.
WOOD-BASED BOARD - Wood-based board materials are manufactured from layers,

particles or fibres of wood, glued or compressed together to produce a flat board. The most
common examples include plywood, chipboard and various types of fibre building boards,
including hardboard and MDF.
WOOD BLOCK - refers to floors made up from small strips or blocks of wood, around
three inches wide and nine inches long, arranged in herringbone, basket-weave and other
geometric patterns.
WOOD PLANKS - come in long lengths with widths of four inches or more.
WOOD STRIP - boards are narrower and shorter and have up to three strips of wood per
board.
TERMS FOR CROSS-SECTIONAL TIMBER.

WOODS
AKASA A straight grained grey-brown heartwood and sapwood. Its uses include
interior joinery, light structural work, flooring, utility furniture, veneer for plywood and
turnery. A general utility interior wood.
ASH - A light wood with a distinctive lustre when polished. It has an open grain and is
reasonably hard wearing. Ash can successfully stained to almost any colour.
BALSA - Although it is one of the softest and lightest weight timbers, balsa is a hardwood.
It is used for heat sound and vibration insulation and for model making.
BAMBOO - A rich golden colour that is very hard wearing. Impervious to moisture,
therefore, often used in conjunction with the ornamental part of a water feature or flooring in
bathrooms, conservatories etc. Chapter 44 includes the trunk part only and not the foliage.
BEECH - A hard durable wood that in its natural form comes in a variety of warm, soft
honey tones. Steamed beech, has been treated at high temperatures to create a unique red
colouring.
BRAZILIAN MAHOGANY denser than many African mahoganies. Very durable and
can be used as boat building timber, constructional work etc.
BRITISH PINE see REDWOOD, EUROPEAN
CEDAR Western Red Cedar is a light weight softwood used for construction work.
Durable with a straight grain.
CELTIS A straight grained but sometimes interlocked. Yellowish grey heartwood and
sapwood. Fine texture with a slightly lustrous look. Uses include interior joinery/trim,
flooring, mouldings, veneer, plywood, handles and some furniture.
CONIFER - Coniferous, or cone bearing trees are known as conifers. usually evergreen,
the trees have needle-like leaves and produce softwood timber.
This term generally covers and includes:-
Araucarias.
Cedars.
Cypresses.
Douglas firs.
Firs.
Hemlocks.
Junipers.
Larches.
Pines.
Podocarpuses.
Redwoods.
Spruces.
Yews.

but also includes woods such as cypress and manio, which are coniferous although are
hardwoods.

Japanese katsura is not coniferous. Cedars are coniferous in the strict sense but in
commercial usage the name cedar has been extended to certain woods that are not
coniferous.
Non coniferous cedars are:-

Central American cedar (cigarbox cedar).
Brazilian cedar.
Moulmein cedar.
Guiana cedar.
Paraquay cedar. Red cedar (except Western or Pacific red cedar which is coniferous).
CHERRY - A reddish brown, straight grained wood that may contain pith flecks and small
gun pockets that creates random patterning.
DAHOMA A course interlocked grain. Yellowish brown streaky heartwood with pale
sapwood. A tough timber mostly for exterior use exterior structural, mining timbers,
marine work, sleepers, outdoor furniture, decking etc.
DANTA A fine grain mostly interlocked with mahogany red heartwood and a lighter
sapwood, hard wearing and strong. Used for high quality joinery, cabinet work, bench tops
boat components, decking, interior and exterior applications.
EUROPEAN BEECH - Grown in Europe. A white to pale brown hardwood, used for
furniture, interior joinery and flooring. May also be used for plywood.
DOUGLAS FIR - Grown in North America and the UK. A light reddish-brown softwood,
used for construction, interior and exterior joinery and in plywood. Very strong for its
weight.
ELM - This wood has a hardness and grain that some believe even oak cannot match.
Available in a variety of colours and tones from cream to dark brown and its grain is equally
diverse, ranging from straight to wavy. Characteristically, the wood incorporates knots and
burrs.
GREENHEART - Grown in Guyana. A dense yellow/olive green to brown hardwood used

for heavy construction such as bridges, marine and freshwater construction.
IROKO - Grown in West Africa. A yellow-brown hardwood, thats grain is irregular and
interlocked and used for interior and exterior joinery and constructional work. A cheaper
alternative to teak.
KHAYA (WEST AFRICAN MAHOGANY) A slightly lighter in weight than Brazilian

Mahogany but normally has a coarser texture.
LIGNEOUS - Woody. Examples of ligneous materials are bagasse, bamboo, cereal straw
and flax or hemp shives.
MAPLE - Fairly straight grained, maple is characterised by irregular patterning, which can
include fiddleback (a ripple effect) and birds eye (conical depressions) patterns. It has a light
brown heart-wood and thin white sapwood that can be tinged with reddish brown. It is very
strong, heavy and has a high resistance to knocks. Once stained it has a light almost
translucent appearance. Canadian maple is one of the hardest species.

MERANTI - A mixed species grouping of the Shorea genus. Grown in South East Asia.
Commercially the timbers are grouped according to their colour and density:
Dark red meranti or dark red seraya and red lauan, is a group of medium to dark red brown
hardwoods used for interior and exterior joinery and for plywood.
Yellow meranti or yellow seraya are yellow-brown hardwoods, used for interior joinery and
plywood.
Light red meranti, light red seraya or white lauan, are pale pink to mid red hardwoods, used
for interior joinery and plywood.
OAK - Traditionally is the finest building timber. colours range from light to medium brown
and it is mainly straight grained. Close-grained white oak has well pronounced and long
rays. Red oak ( so called because of its autumnal foliage ) has more flecks and a defined
grained finish. Both are heavy, hard wearing and very strong.
EUROPEAN OAK - Grown in Europe. A yellowish-brown hardwood used for furniture,

interior and exterior joinery, flooring, barrels and fencing.
OPEPE - Grown in West Africa. A yellow to orange-yellow hardwood, used for heavy
construction, marine and freshwater uses and for exterior joinery and flooring.
OKOUME - This is obtained almost exclusively from the forests of Gabon. This a soft
wood salmon-pink in colour with a fibrous texture and an irregular grain that resembles a
light mahogany. The tree produces well-formed cylindrical logs suitable for slicing and
peeling and is chiefly used in the manufacture of veneer sheet.
PINE - A cheaper and more readily available alternative to traditional hardwoods. Pine is a
pale wood that can range from yellow to almost red in appearance. It is susceptible to wear
and denting, especially in high traffic areas.
PITCH PINE A central American softwood pine with strength and durability compared to
most pines. The commercial grade is used for constructional work.
POPLAR - is pale in colour, light and very soft. It is used in joinery, furniture interiors,
packing cases etc. and for making plywood. After conifers it is the principal source of
cellulose for pulp paper.
REDWOOD, EUROPEAN - Pinus sylvestris

Grown in Scandinavia, the Baltic States and the Russian Commonwealth (the former
USSR). Pinus sylvestris is also grown in the UK, where it is known as Scots pine or British
pine. A pale yellowish-brown to red brown softwood, commonly used for construction,
joinery and furniture.
SAPELE Grown in South East Asia. A medium reddish-brown hardwood with a marked
stripe figure, used for interior joinery, furniture and flooring.
SCOTS PINE see REDWOOD, EUROPEAN
SITKA SPRUCE A close straight grain wood with a high strength weight ratio.

SOUTHERN YELLOW PINE often used for interior and exterior, as it is easy to work
and finishes well. Has very little defects.

TEAK - Grown in Burma and Thailand and has been extensively planted elsewhere. A
golden-brown hardwood, sometimes with dark markings. Used for furniture, interior and
exterior joinery.
UTILE - Grown in West Africa. A reddish-brown hardwood, used for interior and exterior
joinery, furniture and cabinet work.
WALNUT - Has occasional waves and curls, the rich dark tones of walnut are created
through a combination of rich dark heartwood and creamy brown sapwood. Varying grain
patterns.
WEST AFRICAN MAHOGANY see KHAYA.
WESTERN HEMLOCK - Grown in North America. A pale brown softwood, used for
construction and joinery.
WESTERN RED CEDAR - Grown in North America. A reddish-brown softwood, used

for roofing shingles, exterior cladding and greenhouses.
WHITEWOOD, EUROPEAN - Grown in Europe, the Baltic States and the Russian
Commonwealth (the former USSR). A commercial grouping of white to pale yellowish-
brown softwoods, commonly used for construction, joinery and flooring.

HARD AND SOFT WOODS

HARDWOODS
SOFTWOODS

*NOTE - Within temperate regions around the world - +not always - for example larch
trees are deciduous.

MISCELLANEOUS
BEWARE - Wood expands and contracts, which could be a result of the weather. 4407 -
Tolerances measurements are suggested 3/4 = 19.05mm.
4408 - There are no tolerances. Classification can only be agreed if the goods measurably
meet the requirements.
CHAPTER NOTE 1 - Goods more specific to other headings e.g. Musical instruments of
Ch 92. Furniture of Ch 94. Prefabs of Ch 94 etc. Some parts can go to constituent
materials. If a specific part it may go as part of the finished article.
Articles of wood presented unassembled or disassembled are classified with the

corresponding complete articles, provided the parts are presented together.
CHAPTER NOTE 4 - Products of 4410, 4411 or 4412 may be worked to form shapes of
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.
CHAPTERS 44.01 TO 44.06 - Are for wood in the rough (as felled, split, roughly squared,
debarked, etc.) and fuel wood, wood waste and scrap, sawdust, wood in chips, particles;
hoopwood, poles, piles, pickets, stakes, etc.; wood charcoal; wood wool and wood flour;
railway or tramway sleepers. However, the Chapter excludes wood in chips, shavings,
crushed, ground or powdered, of a kind used primarily in perfumery, pharmacy, or for
insecticide, fungicide or similar purposes (heading 1211 refers). For dyeing or tanning
(heading 1404).
Subject to Note 1 this heading also applies to bamboos and other materials of a woody
nature.
TROPICAL WOOD - Chapter notes to Ch 44. Subheading Note 1:-

For the purposes of subheadings 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, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningr, Avodir,
Azob, Balau, Balsa, Boss clair, Boss fonc, Cativo, Cedro, Dabema, Dark Red
Meranti, Dibtou, Doussi, Framir, Freijo, Fromager, Fuma, Geronggang, Ilomba,
Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing,
Kosipo, Kotib, Koto, Light Red Meranti, Limba, Louro, Maaranduba, Mahogany,
Makor, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau,
Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoum, Onzabili, Orey,
Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para,
Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah,
Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak,
Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.
Tropical woods are named in accordance with the popular name used in the principal
country of production. A list of these woods, giving alternative names can be found in the
annex to Chapter 44 of the HSEN notes.

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 - has no size limit assigned to logs and billets. It is the condition of the wood
that distinguishes it from wood of 44.03. It is generally in the form of short pieces of logs,
usually with the bark, split logs or billets. Twigs, faggots, rough sticks, vine stems, tree
stumps and roots.
This subheading does not included sawdust, wood waste or scrap, even when these are
clearly for use as fuel (subheading 440130).
WOOD WASTE AND SCRAP - not usable as timber. These materials are used in
particular for pulping (manufacture of paper) and in the manufacture of particle board,
fibreboard and as fuel. Such waste includes, saw mill or planing mill rejects; manufacturing
waste; broken planks; old crates unusable as such; bark and shavings (whether or not
agglomerated in logs, briquettes, pellets or similar forms). Waste and scrap joinery and
carpentry, spent dyewood and tanning wood bark.
Pulpwood presented in the round or quarter split is excluded (heading 4403 refers).
This heading does not included:-

Wood and wood waste coated with resin or otherwise made up as firelighters
(heading 3606).
Logs used for pulping or for the manufacture of match sticks (heading 4403) - these unlike
fuel logs are carefully graded, may be bark peeled and are generally not broken, split,
curved, knotty or forked.
Chipwood of a kind used for plaiting or making sieves, chip-boxes, pill-boxes etc., Wood
shavings used in the manufacture of vinegar or for the clarification of liquids (heading 4404).
Wood wool and wood flour (heading 4405).
4402 - WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL),

WHETHER OT NOT AGGLOMERATED
Wood charcoal is obtained when wood is carbonised out of contact with air. This heading
includes charcoal whether in blocks, sticks, granules, powder, agglomerated with tar,
briquettes, tablets, balls etc.
Similar products obtained by carbonising coconut or other shells also fall in this heading.

Wood charcoal put up in the form of medicaments.
Wood charcoal mixed with incense, put up in tablets or other forms (heading 3307)
Activated carbon (heading 3802).
Drawing charcoals (charcoal pencils) (heading 9609).

44.03 - WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK
OR SAPWOOD, OR ROUGHLY SQUARED:
This heading includes timber in the natural state as felled, usually with the branches chopped
off and may be stripped of outer and inner bark, with any rough protuberances removed (for
ease of transport and to prevent decay). This may include fence posts (in primary form
only).
This includes; timber for sawing; telephone, telegraph or similar poles, unpointed and unsplit
piles, pickets, stakes, poles and props; round pit-props; logs, whether or not quarter-split,
for pulping; round logs for the manufacture of veneer sheets etc.; logs for the manufacture of
match sticks, woodware, etc. Tree stumps and roots of special woods and certain growths
such as those used for making veneers or smoking pipes.
The heading also includes roughly squared wood which consists of trunks or sections of
trunks of trees, the round surfaces have been reduced to flat surfaces by means of an axe,
adze or by course sawing to form wood roughly rectangular (including square) cross-
section. Half-squared, wood prepared on two opposite faces only in preparation for
sawmills (for further use as roofing timber) is also Classified in this heading.
Certain timbers (e.g. teak) split by wedges or hewn into baulks along the grain are also
regarded as falling in this heading.
440310 - Includes poles of coniferous wood, injected or otherwise impregnated to any
degree, not less than 6m nor more than 18m in length and with a circumference at the butt
end of more than 45cm but not more than 90cm.
The injection and impregnation of wood are treatments to preserve the wood and give
durability, to make it fire resistant and protect against shrinkage. The treatment ensures the
long-term preservation of coniferous wood poles.
The treatment involves either soaking for a long period in open vats of hot liquid, the poles
being left in the liquid until it cools down, or treatment in an autoclave through the action of a
vacuum or pressure.
Among the products used are organic products such as creosote, dinitrophenols and
dinitrocresols.
Painted or varnished poles of coniferous wood also falls within subheading 440310.
OKOUME - This is obtained almost exclusively from the forests of Gabon. This a soft
wood salmon-pink in colour with a fibrous texture and an irregular grain that resembles a
light mahogany. The tree produces well-formed cylindrical logs suitable for slicing and
peeling and is chiefly used in the manufacture of veneer sheet.
POPLAR - is pale in colour, light and very soft. It is used in joinery, furniture interiors,
packing cases etc. and for making plywood. After conifers it is the principal source of
cellulose for pulp paper.

Roughly trimmed wood used in the making of walking-sticks, umbrellas, tool handles or
similar (heading 4404).
Wood cut into the form of railway or tramway sleepers (cross-ties) (heading 4406).
Wood cut into the form of planks, beams etc. (heading 4407 or 4418).

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:
Further worked than 44.03 (but not much) - such as fence posts that have had a point made
to one end but have not been further worked.
NON-CONIFEROUS - Includes wood shavings that look like coiled chipwood and is
usually of beech or hazel, used in the manufacture of vinegar or the clarification of other
liquids.
HOOPWOOD. - Split rods of willow, hazel, birch etc., whether with the bark or roughly
shaved and used in the manufacture of barrel hoops, hurdles etc., (it is usually put up in
bundles or coils)
SPLIT POLES - Stems or branches of trees, split along the length, largely used as supports
in horticulture and agriculture, for fencing or in some cases ceiling or roofing laths.
POINTED PILES, PICKETS AND STAKES - Round or split poles, pointed at the ends,
whether or not peeled or impregnated with preservative, but not sawn lengthwise. This
includes fence posts.
WOODEN STICKS - Are of a length and thickness clearly suitable for the manufacture of
walking sticks, whips, golf-club shafts, handles for tools, umbrellas, besoms etc.
CHIPWOOD - normally the common softer woods and a smaller size from the veneer sheet
classified within 4408. Wood shavings (usually beech or hazel) resembles coiled chipwood
and used the manufacture of vinegar or the clarification of liquids. This can be distinguished
from waste shavings (heading 4401) as they have a uniform thickness, width and length and
are evenly coiled.

Blanks for brush bodies or for boot or shoe lasts (heading 4417).
44.05 - WOOD WOOL; WOOD FLOUR

WOOD WOOL - Fine slivers of wood, curled or twisted to form a tangled mass. The
slivers are of regular size and thickness and of considerable length (not like wood shavings
of Heading 4401). Manufactured from coniferous wood and presented in pressed bales.
WOOD FLOUR - is a powder obtained by grinding sawdust, shavings or other wood
waste or by sifting sawdust, of which more than 8% by weight is retained by a sieve with an
aperture of 0.63mm. It is mainly used in the manufacture of particle board and linoleum.
Flour made from shells of coconuts or similar (heading 1404).

44.06 RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF WOOD:
This heading covers unplaned wood commonly used to support railway and tramway track.
The heading also includes switch ties that are longer, wider and thicker than sleepers and
longer than bridge ties. The edges may be roughly chamfered and may have holes or
seatings for fixings the rails or chairs. They may also be strengthened at the ends by staples,
nails, bolts or steel strips to prevent their splitting.
Within this Heading the term Impregnated means treated with creosote or other
preservatives for their long-term preservation. It does not include sleepers treated with
fungicide or insecticide to protect from fungi or parasites during shipment or storage, which
are classified as not impregnated.
44.07 - WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED,

WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A
THICKNESS EXCEEDING 6MM:
This heading covers all simply and basic prepared timber of any length but exceeding a 6mm
thickness, sawn or chipped along the grain or cut by slicing or peeling. Examples - 2 X 4,
beams, planks, flitches, boards, laths etc., It also includes sheets of sliced or peeled (rotary
cut) wood.
The term planed does not cover hit or missed (planed off bumps) dressed timber that has
been planed to remove excrescences and some of the rough saw marks, this is classified
within the correct subheading beyond planed as other.
440710 does not include complete set of boards sawn, sliced or peeled wood of a
thickness exceeding 6mm intended for making packing cases/crates fall within heading 4415,
whether or not certain accessories such as corner of foot reinforcements are included.

Wood roughly squared e.g. by course sawing (heading 4403).
Chipwood and the like (heading 4404).
Veneer sheets and sheets for plywood of a thickness not exceeding 6mm
(heading 4408).
Wood continuously shaped along its edges or faces, of heading 4409.
Strips of plywood or veneer wood for parquet flooring (heading 4411).
Builders joinery and carpentry (heading 4418).

4408 - VENEER SHEETS AND SHEETS FOR PLYWOOD (WHETHER OR NOT
SPLICED) AND OTHER WOOD SAWN LENGTHWISE, SLICED OR PEELED,
WHETHER OR NOT PLANED, SANDED OR FINGER-JOINTED, OF A
THICKNESS NOT EXCEEDING 6mm:
This heading applies to wood that is to be used for veneering or making plywood in sheets
of a thickness not exceeding 6mm. The sheets of this heading may be spliced, taped,
stitched or glued together edge to edge to make larger sheets for use in plywood and similar
wood. They may be planed, sanded, end-jointed/finger-jointed. Sometimes finger-jointing
can be a zig-zag pattern. Plywood that has been patched with, paper, plastic or wood to
cover to strengthen a defect, does not affect the Classification in this heading.
Sheets for veneering are also produced by slicing blocks of laminated wood as a substitute
for veneer sheets made by the traditional method.

Sliced or peeled wood in narrow strips of the kind used for plaiting or to make chip-
baskets, pill-boxes etc. (heading 4404).
Thin sheets of wood used for veneering, obtained by slicing laminate (heading 4412).
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 FINGER JOINTED:
This heading covers timber boards and planks etc., that after sawing or squaring has been
continuously shaped along any of its edges or faces either to facilitate assembly or to obtain
contours.
440910 - Beadings and mouldings includes moulded skirting and other moulded boards.
This subheading excludes moulded wood built up by superimposing a mould onto another
piece of moulded or unmoulded wood (heading 4418 or 4421).
This heading includes woods and rounded woods for making pegs.
Strips and friezes for parquet flooring, continuously shaped e.g. tongued and grooved.
Strips and friezes which have not been worked beyond planing, sanding or
end-jointing - e.g. finger-jointing fall within 4407 or 4408.

Plywood or veneered strips and friezes (4412).
Strips of plywood or veneered wood for parquet flooring (heading 4412).
Planed or other worked boards presented in sets as box boards (heading 4415).
Wood that has been mortised, tenoned, dovetailed or similarly worked at the ends and
wood assembled into panels - carpentry, joinery, parquet flooring panels etc., (heading
4418).
Panels consisting of laths of roughly sawn wood, assembled with glue for transportation or
later working (heading 4421).
Wood that has been bronzed, metal leaf etc., (generally 4421).

4410 - PARTICLE BOARD AND SIMILAR BOARD OF WOOD OR OTHER
LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH
RESINS OR OTHER ORGANIC BINDING SUBSTANCES:
Particle board is commonly known as chipboard in the UK.
Particle board is a flat product manufactured in various lengths, widths and thickness by
pressing or extrusion. It is usually made from wood chips or particles after the reduction of
round wood, wood residues or fragments of ligneous matter and agglomerated by an
organic binder. These chips, particles, fragments etc. are usually recognisable at the edges
with the naked eye.
Products may be worked to form shapes e.g. curved, corrugated, perforated, cut or formed
to shapes other than square or rectangular or submitted to any other operation provided it
does not give the character of articles of other headings.
Particle boards of the heading are usually sanded, they may be impregnated with one or
more substances not essential for the agglomeration of their constituent materials e.g.
impermeability to water, resistance to rot, insect attack, fire or the spread of flame, chemical
agencies etc.
Extruded particle board may have holes running internally from end to end.
This heading covers particle board and similar board of wood covered with materials 3921.
Boards covered with plastics, paint, paper, textile materials or metal.
Oriented Strand Board (OSB) evolved from waferboard in the late 1970s. However, OSB
differs from waferboard in that the wood strands are oriented and not randomly placed.
Both are engineered from strands, flakes or wafers sliced from small diameter, round wood
logs and bonded with an exterior-type binder under heat and pressure. OSB can be used
for structural panels. Its strength comes from interweaving the long strands or wafers of
wood fibre. Water proof resin binders are combined with the strands to provide strength,
rigidity and moisture resistance.
441090 - Examples of ligneous materials other than wood covered by this subheading are
bagasse, bamboo, cereal straw and flax or hemp shives.
Waferboard is a structural panel board made from large, thin wafers of wood. The wafers
resemble pieces of veneer that are coated with water proof glue and bonded together under
heat and pressure.
This heading includes particle board and several particle boards whether or not
covered on one or both faces with fibreboard.
Several particle boards and several fiberboards assembled in any order.

Plates or strips of plastics containing wood flour as a filler (Chapter 39).
Veneered particle board, whether or not with holes running internally from end to end
(heading 4412).
Cellular wood panels of which both faces are particle board (heading 4418).
Boards of ligneous materials agglomerated with cement, plaster or mineral binding
substances (heading 6808).

4411 - FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS,
WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC
SUBSTANCES:
This heading includes High/Medium/Low density fibre board.
Products may be worked to form the shapes e.g. curved, corrugated, perforated, cut or
formed to shapes other than square or rectangular - whether or not they have been surfaced
or edge worked, or coated or covered with textile, plastics, paint, paper or metal or
submitted to any other operation provided it does not give the character of articles of other
headings.
Density exceeding 0.8 = is often referred as to as High density = hard board (normally shiny
on one side-printed back) These boards are used for walls, ceilings, floors, the door and
furniture industry etc.
00.5 to 0.8 = med. density = MDF. These boards are mainly used for interior and exterior
wall and specifically the door and furniture industries.
0.35 TO 0.5 Low density = Soft board, used mainly for thermal or sound insulation in
buildings and special types of insulating boards are used as sheathing or sarking materials.
441111 - This subheading includes medium density fibreboard (MDF). This fibreboard is
obtained from a dry production process, in which additional thermal-hardening synthetic
resins have been added to assist the bonding process in the press. In the unworked state
medium density fibreboard (MDF) has two smooth surfaces.
This subheading also includes fibreboard manufactured by wet processing called
hardboard In the unworked state this type has one smooth and one rough surface.
However, it can have two smooth surfaces obtained by special surface treatment.
441121 - This subheading includes wet processed fibreboard called mediumboard
according to the density.
441131 - This subheading includes wet processed fibreboard called mediumboard
according to the density (Subheading 44113190 or 44113990).
441191 - This subheading includes wet processed fibreboard called softboard.
Sanding is not considered as mechanical working.
DOOR FACINGS (EC REG. 1509/97).

This heading also includes door facings of fibreboard of a density exceeding 0.8g/cm/3
rimed, moulded to shape and style of a traditional panel-door. To be integrated into internal
doors - heading 4411 according to density.

Particle board whether or not laminated with one or several fibreboards (heading 4410).
Laminated wood with a core consisting of fibreboard (heading 4412).
Cellular wood panels of which both faces are fibreboard (heading 4418).
Multiplex paperboard (Chapter 48).
Fibreboard panels identifiable as parts of furniture (generally Chapter 94).

4412 PLYWOOD, VENEERED PANELS AND SIMILAR WOOD:
Products may be worked to form shapes e.g. curved, corrugated, perforated, cut or formed
to shapes other than square or rectangular - whether or not they have been surfaced or edge
worked, or coated or covered with textile, plastics, paint, paper or metal or submitted to
any other operation provided it does not give the character of articles of other headings.
Plywood of coniferous species often has defects (hollows) on the outer ply that has been
repaired with wood-inlays, plastic filler-compounds during the manufacturing process. These
materials are not considered as additional substances and does not give the plywood the
character of other headings.
Plywood of this heading may be unsanded or further prepared by sanding. The term
unsanded includes touch-sanded - the purpose of touch-sanding the outer ply is merely
to deal with irregularities due to patching, plugging or filling.
This heading includes blockboard, laminboard and batten board.
Plywood or veneered panels, used as flooring panels and sometimes referred to as parquet
flooring. These panels have a thin veneer of wood affixed to the surface, so as to simulate a
flooring panel made up of parquet strips.
Laminated wooden panels with a blockboard-type core for doors, known as door blanks.
The exposed edges of the core may consist of pieces of wood known as lippings and the
edges mat also be veneered, if these products have been further worked (for example by the
provision of hinges or other door furniture) and identifiable as blanks for doors.

Panels of laminated densified wood (heading 4413).
Cellular wood panels and assembled parquet panels or tiles including this consisting of
parquet strips on a support of one or more layers of wood (heading 4418).
Wood marquetry and inlaid wood (heading 4420).
Panels identifiable as parts of furniture (generally Chapter 94).
4413 - DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE

SHAPES
The species of wood most commonly densified, are beech, hornbeam, robinia and poplar.
Impregnation and densification may be carried out simultaneously by gluing very thin sheets
of wood (usually beech) with thermosetting plastics under heavy pressure at a high
temperature, so that the wood is deeply impregnated and compressed as well as bonded.

4414 - WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS
OR SIMILAR OBJECTS.
This Heading covers wooden frames regardless of shape or size, whether cut in one piece
from a solid block of wood or built up from beadings or mouldings. The frames may also be
inlaid wood or marquetry.
Frames remain in this heading if fitted with backs, supports and plain glass but not if
presented with printed pictures or photographs (heading 4911).
This heading also excludes:-

Framed glass mirrors (heading 7009).
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:
The packing cases etc., may be simply nailed or dovetailed or otherwise jointed and may be
fitted with hinges, handles, fasteners, feet or corner pieces or lined with metal, paper etc.
Used boxes, crates etc., capable of further use remain classified in this heading
Empty cable drums are large drums often with a diameter exceeding 1m used to hold and
transport electric, telephone cables and similar, with the intention of being rolled to assist in
the laying of the cable.
Load boards are portable platforms for the assembly of a quantity of goods that form a unit
load - for handling, transportation and storage by mechanical appliances.
A pallet is a two deck load board that is separated by bearers or a single deck supported
by feet and designed to be handled by a fork lift truck or pallet truck.
Box pallets have at least three fixed, removable or collapsible vertical sides and are designed
for stacking with a double-decked pallet or another box pallet.
Platforms, post platforms, collar-type box platforms, side-rail platforms and end-rail
platforms are other examples of loadboards.
441510 - This subheading includes complete sets of boards - unassembled - of wood,
sawn, sliced or peeled, intended for making up into packing cases, crates, etc., presented in
a single consignment, whether or not the bottoms, sides, lids and fastenings are arranged in a
series.
Incomplete sets;-
Parts of packings, such as bottoms, lids, etc., nailed together or assembled in some way,
made of wooden boards, sawn, sliced or peeled (heading 4421).
Unassembled boards according to their characteristics (heading 4407 or 4408).
This heading also excludes:-

Articles of heading 4202.
Caskets, cases and similar articles of heading 4420.
Containers specially designed and equipped for carriage by one or more modes of transport
(heading 8609).

4416 - CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS PRODUCTS
AND PARTS THEREOF, OF WOOD, INCLUDING STAVES
Includes casks and barrels that have a body which bulges in the middle and have two closed
ends. Vats and tubs usually have one closed end and may have a removable lid.
Staves of wood, not further prepared than sawn on one principal surface; sawn staves of
wood, of which at least one principle surface has been cylindrically sawn, not further
prepared than sawn.
Staves are planed planks, more or less bent, pared or chamfered at one end at least, with a
grove known as a croze, for assembly. The heads are cut to a circular shape of the
required circumference and bevelled on both sides to enable them to be inserted into the
croze.
New casks or barrels imported for use in the whisky trade are sometimes prepared for use
by the addition of a few gallons of sweet sherry mixture to each cask. The casks are then left
for several months and rolled over periodically. The residue of sherry mixture is removed
before shipment.

Wood which is sawn flat on both principal faces (heading 4407 or 4408).
Containers made of staves fixed to the heads and bottoms by nailing (heading 4415).
Casks etc., cut to shape for use as furniture (e.g. tables and chairs) (Chapter 94).
4417 - TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH

BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES,
OF WOOD
This heading includes paint-brush, broom or brush handles, shaving brush handles etc. but
excludes:-
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 (base metal). Chapter note 5 to 44
refers.
This heading does not cover:-

Wood roughly trimmed or rounded for the manufacture of tool handles (heading 4404).
Wood merely sawn into blocks etc. for manufacture into articles of this heading, but not
having been shaped to the stage of blanks (heading 4407).
Wooden handles for table knives, spoons and forks (heading 4421).
Hat-making blocks (heading 9449).
Casting moulds etc. of wood (heading 8480).
Machinery or parts of machinery (Chapter 84).

4418 - BUILDERS JOINERY AND CARPENTRY OF WOOD, INCLUDING
CELLULAR WOOD PANELS, ASSEMBLED PARQUET PANELS, SHINGLES
AND SHAKES:
The term joinery applies more particularly to builders fittings such as doors, windows,
stairs, door or window frames.
Carpentry refers to woodwork such as beams, rafters and roof struts, used for structural
purposes or in scaffoldings, arch supports etc. and includes assembled shuttering for
concrete constructional work. Builders carpentry includes glue laminated timber (glulam).
A shingle is wood sawn lengthwise thicker at one end (the butt) and thinner at the other end
(the tip).
A shake is wood split to reveal the natural texture of the wood.
441820 - Includes solid laminated wood panels with thick cores, provided that they have
been further worked to an extent which identifies them exclusively for use as doors (e.g. by
the cutting of recesses for handles, locks and hinges etc.).
These subheadings do not include unworked panels, sometimes known as solid-core
doorblanks, even if their edges are veneered (heading 4412 refers).
441830 - Parquet flooring panels consist of a layer known as the wear layer made of
blocks, strips, friezes etc., assembled on an appropriate backing of wood, particle board,
paper, plastics, cork, etc. Panels for mosaic floors are prefabricated panels composed of a
number of separate square or rectangular elements and possible including cabochons. The
strips are laid out according to a certain patterns, e.g. chequered, basket-weave and
herringbone.
441840 - Shuttering of this subheading is an assembly used for all types of concrete
constructional work (for example, for foundations, walls, floors, columns, pillars, props,
tunnel sections etc.). Generally, shuttering is manufactured from resinous wood (planks,
beams etc.). However, plywood panels used for shuttering (to obtain a smooth surface) are
excluded from this subheading even if coated on one or both sides and their use as concrete
shuttering is unmistakable (heading 4412 refers).
441890 - This subheading includes cellular wood panels.
This heading does not include:-

Plywood or veneered panels, used as flooring panels, that have a thin veneer of wood
affixed to the surface so as to simulate a flooring panel made up of parquet strips (heading
4412).
Cupboards, with or without backs, even if they are to be nailed or secured to a wall or
ceiling (heading 9403).
Prefabricated buildings (heading 9406).

4419 - TABLEWARE AND KITCHENWARE, OF WOOD:
This heading covers only household articles of wood for tableware or kitchenware
(functional). It does not cover ornamental items or furniture.
This would include - spoons, forks, salad-servers, platters bowls and serving-dishes. Rolling
pins butter patters, pestles, trays, bread boards, plate racks etc. of wood.

Coopers products (heading 4416).
Wooden parts of tableware or kitchenware (heading 4421).
Brushed and brooms (heading 9603).
Hand sieves (heading 9604).
Brushes or cutlery with wooden handles and a base metal.
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:
442090 - This subheading cover panels of wood marquetry and inlaid wood.
Marquetry usually consists of thin pieces of wood and can include other materials; (base
metal, shell, ivory, etc.) glued to a wooden backboard for decorative purposes.
This heading includes:-

Lacquered wood cases and boxes of wood for knives, cutlery, scientific apparatus etc.;
snuff boxes, small boxes to be carried in the pocket, handbag or in the person; stationery
cases, needlework boxes, tobacco jars and sweetmeat boxes, with the exception of
wooden kitchen spice-boxes etc. (heading 4419).
Coat or hat racks, clothes brush hangers, ashtrays, letter trays for office use, pen-trays and
ink stands.
Statuettes, animals, figures and ornaments.
This heading excludes:-

Cases for musical instruments or guns, of wood and sheaths, cases, boxes and similar
containers covered with leather or composition leather, paper or paperboard, vulcanised
fibre, plastic sheeting or textile materials (heading 4202).
Imitation jewellery (heading 7117).
Clock cases and parts (Chapter 91).
Musical instruments and parts (heading 92).
Scabbards and sheaths for side-arms (heading 9307).
Furniture, lamps and light fittings (Chapter 94).
Smoking pipes and parts, buttons and pencils (Chapter 96).
Works of art or antiques (Chapter 97).

4421 - OTHER ARTICLES OF WOOD:
This heading includes wood manufactured by turning or by any other method and would
include animal housing - rabbit-hutches, hen-coops, bee-hives kennels, troughs, theatrical
scenery, joiners benches, ladders, steps, trestles, labels for horticulture, toothpicks, fencing
panels, roller blinds, coat hangers, oars, coffins etc. if made of wood.
Assemblies of planks consisting of a part of wooden packing cases (lids, etc.).
Wooden racks (shelves) whether or not assembled, provided that they do not have the
character of furniture (floor standing 9403).
Garden fencing etc. made of trellis work nailed cross-wise and then stretched out
(accordion system).
Skewers and pointed sticks - the type used in the presentation of certain foods (rolled
herrings, cocktail sticks etc.).
Wooden handles for table knives, spoons and forks.
Strips of wood toothed or slotted on one edge for the manufacture of book matches.
Roller blinds imported in sets, usually consisting of a wooden roller fitted at one end with a
metal cap and spring, a metal cap for the other end, two brackets, a wooden lath, rail and
track.
Fibreboard toilet seats are identifiable by the absence of any visible grain and is frequently
coated with an acrylic paint. These goods may comprise of a seat with a lid, that may be
disassembled revealing screw holes of a fibrous nature with fragments protruding around the
edge of the holes. Timber toilet seats are proper to 4421.

Strips of wood for match splints (heading 4404).
Wooden handles, for knives (other than table knives) and other tools or implements
(heading 4417).
Footwear and parts (Chapter 64).
Walking-sticks and parts, umbrellas or riding-crops (Chapter 66).
Machines, machinery parts and electrical goods, wooden moulding patterns (heading 8480).
Boats - wheel-barrows, carts and other wheeled vehicles (Chapter 87).
Mathematical, drawing and measuring instruments (heading 90).
Gun stocks and other part of arms (heading 9305).
Toys, games and sports requisites (Chapter 95).

WOOD FLOORING
There are various terms used to describe different types of wood flooring-
Solid and veneered wood can be sanded and will mature with age. The grade is determined
by the number of visible knots, colour variations and other markings that are found in the
wood; prime grades - with few or minor knots and variations are more expensive and less
rustic-looking than those without a uniform appearance.
Many solid wood floors are supplied factory-finished, meaning they have been sanded and
sealed prior to delivery.
Veneered floors are all factory-finished, with their combination of hardwood and soft wood
layers, they are generally more stable than solid wood and less prone to gaps developing
between the boards.
Panels/strips etc. of wood flooring are given a tongue and groove construction to eliminate
draughts, makes them stronger and easier to fit unlike the older-style square-edged planks
or blocks.
The original hardwood such as oak and elm are giving way to cheaper softwood alternatives
like pine.
GLOSSARY
BASKET PATTERN assembly of fingers, blocks or strips placed edge, making up a

square, the side of which is equal to the length of the finger, block or strip.
BRICK-PATTERN - parquet made up of elements of equal length and width, where the
end joint is at the centre of the juxtaposed element.

ENGINEERED WOOD - Layers of hardwood compressed together, like solid wood, it
can be sanded and renovated in years to come.

FRENCH FLOORING flooring made up of elements that have a random length and a
series of widths, arranged in a parallel direction.
HERRINGBONE parquet made up of the elements of the same dimensions, having the
ends cut at a right angle, laid perpendicular one to another, at an angle of 45 degrees relative
to the direction of the walls and/or of battens.
HUNGARIAN-PATTERN parquet made up of elements of the same dimensions, having

the ends cut at an angle of 45 and 60 degrees, that are laid end to end at a right angle or at
an angle of 120 degrees, forming parallel patterns.
PARQUET wood flooring with a top layer thickness of minimum 2.5mm prior to
installation.
PARQUET PANEL pre-assembled laying unit made up from parquet elements.
PLANKING - is available in various widths, and can be purchased with tongue and groove
in lengths or plain square edged planks that simply butt up against one another

STRIP-PATTERN parquet made up of an assembly of equal width and random length
strips.
WOOD PLANKS - come in long lengths with widths of four inches/10mm or more.
WOOD STRIP - boards are narrower and shorter and have up to three strips of wood per
board.
WOOD BLOCK - refers to floors made up from small strips or blocks of wood, around
three inches wide and nine inches long, arranged in herringbone, basket-weave and other
geometric patterns. Also see page 18.
LAMINATED - laminated wood must not be confused with laminated plastic/paper. Some
- modern laminated flooring is a photographic representation of wood on plastic or paper
then applied to HDF - hard density fibre board or similar. This type of Laminate will not age
and usually cannot be sanded and renovated like solid wood.
MULTI-LAYER FLOORING based on European Standards, the following definitions

refer to multi-layer flooring. Wood flooring with a top layer thickness of minimum 2.5mm
prior to installation.
Example of a typical multi-layer construction.
1 Face. 2 Back. 3 Edge. 4 End. 5 Arris. 6 Chamfer. 7 Tongue.

1 Face. 2 Back. 3 Edge. 4 End. 5 Arris. 6 Chamfer. 7 Groove. 8 Tongue. 9. Lip. 10 Layer.
11 Thickness above the grove. 12 Slope. 13 Undercut.

THE MANUFACTURING PROCESS OF MULTILAYER FLOORING

WOOD LAMINATE - has thin layers of wood that are glued to a manufactured base.
SOLID WOOD PARQUET - made up of different coloured hardwood sections to create

decorative patterning, This type of floor is usually aloud to acclimatise to the building where
it is to be laid, as the timbers moisture content can vary causing expansion and contraction
and needs time to stabilise.
SOLID WOOD BLOCK PARQUET - which is uniform brick-like blocks (usually oak)
laid in a herringbone, brick, ladder or basket formation.
VENEER - A single thin/fine layer of wood that has been glued to a manufactured base.
Veneer floors are generally fitted floating, which means they are not fixed to a sub-floor, lie
on a foam or cork underlay and must have a flat, even surface beneath them.
CLASSIFICATION OF WOOD FLOORING.

The modern popular wood flooring of the day, does not have one Commodity code that
covers all types.
Classification will depend on what it is made of, in some cases how it is made and the type
of wood it is - Solid wood, Wood fibre woods, Tropical, Plastic or wood laminate etc.
WHATEVER - without this information you will not be able to Classify your floor.
4407 - Includes sheets of sliced or peeled (rotary cut) wood. Strips and friezes for parquet
flooring. Such wood is not fully prepared and does not give the finished appearance of
parquet flooring. It has not been worked beyond planing, sanding or end-jointing (finger-
jointing)
This heading does not include wood continuously shaped along any of its edges or faces
(Heading 4409). Strips of plywood or veneered wood for parquet flooring (Heading 4412)
or parquet strips assembled into panels or tiles (Heading 4418)
4409 - includes non-assembled strips and friezes for parquet flooring, consisting of narrow
pieces of boards which have been continuously shaped along any of their edges of faces.
This heading does not included strips of plywood or veneered wood for parquet flooring,
even if continuously shaped along any of their edges or faces (Heading 4412) - Chapter 44
note 4 refers.
4412 - Includes plywood strips or friezes for parquet flooring, whether or not continuously
shaped along any of their edges of faces. Chapter 44 note 4 refers.
It also includes plywood panels or veneered panels, used as flooring panels, that have a thin
veneer of wood affixed to the surface, so as to simulate a flooring panel made up of parquet
strips, whether or not continuously shaped along any of their edges or faces.
This heading does not include cellular wood panels and assembled parquet panels or
tiles, including those consisting of parquet strips assembled on a support of one or more
layers of wood (Heading 4418)

4418 - Includes solid wood parquet strips etc. assembled into panels or tiles, with or
without borders. Including parquet panels or tiles consisting of parquet strips assembled on a
support of one or more layer of wood. These panels may be tongued and grooved at the
edges to facilitate assembly.
This heading does not included plywood panels or veneered panels used a flooring panels,
which have a thin veneer of wood affixed to the surface, so as to simulate a flooring panel
made up of parquet strips (Heading 4412 refers).

Wood classification and product guide

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TARIFF CLASSIFICATION SERVICE

Tariff Classification Guidance for

This Classification Guide cancels and replaces all previous versions.

Version January 2004 1

4401 - FUEL, SCRAP AND WASTE WOOD 24

WOOD FLOORING 37-43

Version January 2004 2

BATTENBOARD - A variation of laminboard with the core formed of strips.

BALUSTER - One of a set of posts supporting stair handrail.

BALUSTRADE The protective barrier alongside staircase or landing.

BANISTERS - See balustrade

BATTEN - A narrow strip of wood.

BEADED - Simple round mouldings. Also see Moulded Wood.

BEVEL - An angle but not a right angle - a sloping or canted surface.

BROAD-LEAVED TREES - Broad-leaved trees produce hardwood timber. Their seeds

BLOCKBOARD - A variation of laminboard with a core formed of square wood strips

Version January 2004 3

CHAMFERED - The edges have been removed lengthwise at an angle.

COMPOSITES - Structural timber composites is the collective name of engineered wood-

DENSIFIED - Chemically or physical treatment ( layers bonded together with treatment in

DISTORTION - Change in the shape of a piece of timber or timber-based material, eg

Version January 2004 5

DOWELING - (Rounded wood) Cylindrical piece/lengths of wood.

DRIP GROOVE - A groove cut or moulded in the underside of a door or windowsill to

DRY BOARD - See wet processing.

EAVES The edges of a roof that project beyond the walls.

END-JOINTED - See Finger-jointed.

FIBREBOARD - (Known as hardboard, mediumboard and softboard) Wood chips

FINGER-JOINTED - (Also called end-jointed) shorter pieces of wood resemble interlaced

FLOOR BOARDS - Material for forming the surface of floors.

FURRING BATTENS - Parallel strips of wood fixed to a wall or ceiling to provide

GLULAM - Glulam or glued laminated timber is one of a range of structural timber

Version January 2004 8

Version January 2004 9

GROOVE - A long narrow channel (Also see tongue and groove)

HARDBOARD - See Fibreboard.

HARDWOOD - Timber produced from broad-leaved trees.

HEAD - The top horizontal member of a wooden frame.

HEAD PLATE - The top horizontal member of a stud partition.

IMPREGNATION OR INJECTION - The injection and impregnation of wood are

INTERLOCKING JOINT - Interlocking is in certain respects an elegant way of jointing

JAMB - The vertical side member of a door or window frame.

Version January 2004 11

LAMINATED VENEER LUMBER (LVL) is layered composite of wood veneers and

LIGNEOUS - Of wood or resembling wood .Woody. Examples of ligneous materials are

Version January 2004 12

MEDIUMBOARD - See Fibreboard.

MOULDED WOOD - (known as mouldings or beadings) Strips of wood shaped with

MULLION - A vertical dividing member of a window frame.

Version January 2004 13

NOGGING - A short horizontal wooden member between studs.

NOSING - The front edge of a stair tread.

PARALLEL STRAND LUMBER is a structural wood product, constructed from

PARTICLE BOARD - Woodchips, sawdust, wood residues etc. bound/glued together to

PEELING - See Rotary cut.

PLANED - A smooth surface.

Version January 2004 14

REVEAL - The vertical side of an opening in wall.

RISES - The vertical part of a step.

ROUNDED WOOD - See Dowelling

SANDED - A smooth surface.

SANDWICH CONSTRUCTION A warm roof construction where the insulation is

Version January 2004 15