Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 4201 00 00 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material | 2,7 | — |
| 4202 | Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper: | ||
| – Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers: | |||
| 4202 11 | – – With outer surface of leather or of composition leather: | ||
| 4202 11 10 | – – – Executive-cases, briefcases, school satchels and similar containers | 3 | p/st |
| 4202 11 90 | – – – Other | 3 | — |
| 4202 12 | – – With outer surface of plastics or of textile materials: | ||
| – – – Of sheeting of plastics: | |||
| 4202 12 11 | – – – – Executive-cases, briefcases, school satchels and similar containers | 9,7 | p/st |
| 4202 12 19 | – – – – Other | 9,7 | — |
| 4202 12 50 | – – – Of moulded plastic material | 5,2 | — |
| – – – Of other materials, including vulcanised fibre: | |||
| 4202 12 91 | – – – – Executive-cases, briefcases, school satchels and similar containers | 3,7 | p/st |
| 4202 12 99 | – – – – Other | 3,7 | — |
| 4202 19 | – – Other: | ||
| 4202 19 10 | – – – Of aluminium | 5,7 | — |
| 4202 19 90 | – – – Of other materials | 3,7 | — |
| – Handbags, whether or not with shoulder strap, including those without handle: | |||
| 4202 21 00 | – – With outer surface of leather or of composition leather | 3 | p/st |
| 4202 22 | – – With outer surface of sheeting of plastics or of textile materials: | ||
| 4202 22 10 | – – – Of sheeting of plastics | 9,7 | p/st |
| 4202 22 90 | – – – Of textile materials | 3,7 | p/st |
| 4202 29 00 | – – Other | 3,7 | p/st |
| – Articles of a kind normally carried in the pocket or in the handbag: | |||
| 4202 31 00 | – – With outer surface of leather or of composition leather | 3 | — |
| 4202 32 | – – With outer surface of sheeting of plastics or of textile materials: | ||
| 4202 32 10 | – – – Of sheeting of plastics | 9,7 | — |
| 4202 32 90 | – – – Of textile materials | 3,7 | — |
| 4202 39 00 | – – Other | 3,7 | — |
| – Other: | |||
| 4202 91 | – – With outer surface of leather or of composition leather: | ||
| 4202 91 10 | – – – Travelling-bags, toilet bags, rucksacks and sports bags | 3 | — |
| 4202 91 80 | – – – Other | 3 | — |
| 4202 92 | – – With outer surface of sheeting of plastics or of textile materials: | ||
| – – – Of sheeting of plastics: | |||
| 4202 92 11 | – – – – Travelling-bags, toilet bags, rucksacks and sports bags | 9,7 | — |
| 4202 92 15 | – – – – Musical instrument cases | 6,7 | — |
| 4202 92 19 | – – – – Other | 9,7 | — |
| – – – Of textile materials: | |||
| 4202 92 91 | – – – – Travelling-bags, toilet bags, rucksacks and sports bags | 2,7 | — |
| 4202 92 98 | – – – – Other | 2,7 | — |
| 4202 99 00 | – – Other | 3,7 | — |
| 4203 | Articles of apparel and clothing accessories, of leather or of composition leather: | ||
| 4203 10 00 | – Articles of apparel | 4 | — |
| – Gloves, mittens and mitts: | |||
| 4203 21 00 | – – Specially designed for use in sports | 9 | pa |
| 4203 29 | – – Other: | ||
| 4203 29 10 | – – – Protective for all trades | 9 | pa |
| 4203 29 90 | – – – Other | 7 | pa |
| 4203 30 00 | – Belts and bandoliers | 5 | — |
| 4203 40 00 | – Other clothing accessories | 5 | — |
| [4204] | |||
| 4205 00 | Other articles of leather or of composition leather: | ||
| – Of a kind used in machinery or mechanical appliances or for other technical uses: | |||
| 4205 00 11 | – – Conveyor or transmission belts or belting | 2 | — |
| 4205 00 19 | – – Other | 3 | — |
| 4205 00 90 | – Other | 2,5 | — |
| 4206 00 00 | Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons | 1,7 | — |
1.Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301 , apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2.This chapter does not cover:
(a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701 );
(b) raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);
(c) gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203 );
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65; or
(f) articles of Chapter 95 (for example, toys, games, sports requisites).
3.Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4.Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304 , as the case may be.
5.Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001 ).
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 4301 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101 , 4102 or 4103 : | ||
| 4301 10 00 | – Of mink, whole, with or without head, tail or paws | Free | p/st |
| 4301 30 00 | – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws | Free | p/st |
| 4301 60 00 | – Of fox, whole, with or without head, tail or paws | Free | p/st |
| 4301 80 00 | – Other furskins, whole, with or without head, tail or paws | Free | — |
| 4301 90 00 | – Heads, tails, paws and other pieces or cuttings, suitable for furriers' use | Free | — |
| 4302 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 : | ||
| – Whole skins, with or without head, tail or paws, not assembled: | |||
| 4302 11 00 | – – Of mink | Free | p/st |
| 4302 19 | – – Other: | ||
| 4302 19 15 | – – – Of beaver, muskrat or fox | Free | p/st |
| 4302 19 35 | – – – Of rabbit or hare | Free | p/st |
| – – – Of seal: | |||
| 4302 19 41 | – – – – Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs) | 2,2 | p/st |
| 4302 19 49 | – – – – Other | 2,2 | p/st |
| – – – Of sheep or lambs: | |||
| 4302 19 75 | – – – – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb | Free | p/st |
| 4302 19 80 | – – – – Other | 2,2 | p/st |
| 4302 19 99 | – – – Other | 2,2 | — |
| 4302 20 00 | – Heads, tails, paws and other pieces or cuttings, not assembled | Free | — |
| 4302 30 | – Whole skins and pieces or cuttings thereof, assembled: | ||
| 4302 30 10 | – – ‘Dropped’ furskins | 2,7 | — |
| – – Other: | |||
| 4302 30 25 | – – – Of rabbit or hare | 2,2 | p/st |
| – – – Of seal: | |||
| 4302 30 51 | – – – – Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs) | 2,2 | p/st |
| 4302 30 55 | – – – – Other | 2,2 | p/st |
| 4302 30 99 | – – – Other | 2,2 | — |
| 4303 | Articles of apparel, clothing accessories and other articles of furskin: | ||
| 4303 10 | – Articles of apparel and clothing accessories: | ||
| 4303 10 10 | – – Of furskins of whitecoat pups of harp seal or of pups of hooded seal (blue-backs) | 3,7 | — |
| 4303 10 90 | – – Other | 3,7 | — |
| 4303 90 00 | – Other | 3,7 | — |
| 4304 00 00 | Artificial fur and articles thereof | 3,2 | — |
SECTION IX
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
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 1211 );
(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 1401 );
(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404 );
(d) activated charcoal (heading 3802 );
(e) articles of heading 4202 ;
(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 6808 ;
(k) imitation jewellery of heading 7117 ;
(l) goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
(m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) parts of firearms (heading 9305 );
(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 articles of heading 9603 ; or
(r) articles of Chapter 97 (for example, works of art).
2.In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3.Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4.Products of heading 4410 , 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 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.
5.Heading 4417 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.
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.
1.For the purposes of subheading 4401 31 , the expression ‘wood pellets’ means by-products, 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.
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.
1.
For the purposes of heading 4405 , ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.
2.
For the purposes of subheadings 4414 10 10 , 4418 21 10 , 4419 20 10 , 4420 11 10 and 4420 90 91 , ‘tropical wood’ means the following tropical woods: acajou d'Afrique, alan, azobé, balsa, dark red meranti, dibétou, ilomba, imbuia, iroko, jelutong, jongkong, kapur, kempas, keruing, light red meranti, limba, mahogany (Swietenia spp.), makoré, mansonia, meranti bakau, merbau, obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, ramin, sapelli, sipo, teak, tiama, virola, white lauan, white meranti, white seraya and yellow meranti.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 4401 | 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 | Free | — |
| 4401 12 00 | – – Non-coniferous | Free | — |
| – Wood in chips or particles: | |||
| 4401 21 00 | – – Coniferous | Free | — |
| 4401 22 | – – Non-coniferous: | ||
| 4401 22 10 | – – – Of eucalyptus (Eucalyptus spp.) | Free | — |
| 4401 22 90 | – – – Other | Free | — |
| – Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms: | |||
| 4401 31 00 | – – Wood pellets | Free | — |
| 4401 32 00 | – – Wood briquettes | Free | — |
| 4401 39 00 | – – Other | Free | — |
| – Sawdust and wood waste and scrap, not agglomerated: | |||
| 4401 41 00 | – – Sawdust | Free | — |
| 4401 49 | – – Other: | ||
| 4401 49 10 | – – – Bark and production waste, scrap, rejects and residues | Free | — |
| 4401 49 90 | – – – Other | Free | — |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated: | ||
| 4402 10 00 | – Of bamboo | Free | — |
| 4402 20 00 | – Of shell or nut | Free | — |
| 4402 90 00 | – Other | Free | — |
| 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: | ||
| – Treated with paint, stains, creosote or other preservatives: | |||
| 4403 11 00 | – – Coniferous | Free | m3 |
| 4403 12 00 | – – Non-coniferous | Free | m3 |
| – Other, coniferous: | |||
| 4403 21 | – – Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more: | ||
| 4403 21 10 | – – – Sawlogs | Free | m3 |
| 4403 21 90 | – – – Other | Free | m3 |
| 4403 22 00 | – – Of pine (Pinus spp.), other | Free | m3 |
| 4403 23 | – – Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more: | ||
| 4403 23 10 | – – – Sawlogs | Free | m3 |
| 4403 23 90 | – – – Other | Free | m3 |
| 4403 24 00 | – – Of fir (Abies spp.) and spruce (Picea spp.), other | Free | m3 |
| 4403 25 | – – Other, of which the smallest cross-sectional dimension is 15 cm or more: | ||
| 4403 25 10 | – – – Sawlogs | Free | m3 |
| 4403 25 90 | – – – Other | Free | m3 |
| 4403 26 00 | – – Other | Free | m3 |
| – Other, of tropical wood: | |||
| 4403 41 00 | – – Dark red meranti, light red meranti and meranti bakau | Free | m3 |
| 4403 42 00 | – – Teak | Free | m3 |
| 4403 49 | – – Other: | ||
| 4403 49 10 | – – – Acajou d'Afrique, iroko and sapelli | Free | m3 |
| 4403 49 35 | – – – Okoumé and sipo | Free | m3 |
| 4403 49 85 | – – – Other | Free | m3 |
| – Other: | |||
| 4403 91 00 | – – Of oak (Quercus spp.) | Free | m3 |
| 4403 93 00 | – – Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free | m3 |
| 4403 94 00 | – – Of beech (Fagus spp.), other | Free | m3 |
| 4403 95 | – – Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more: | ||
| 4403 95 10 | – – – Sawlogs | Free | m3 |
| 4403 95 90 | – – – Other | Free | m3 |
| 4403 96 00 | – – Of birch (Betula spp.), other | Free | m3 |
| 4403 97 00 | – – Of poplar and aspen (Populus spp.) | Free | m3 |
| 4403 98 00 | – – Of eucalyptus (Eucalyptus spp.) | Free | m3 |
| 4403 99 00 | – – Other | Free | m3 |
| 4404 | 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: | ||
| 4404 10 00 | – Coniferous | Free | — |
| 4404 20 00 | – Non-coniferous | Free | — |
| 4405 00 00 | Wood wool; wood flour | Free | — |
| 4406 | Railway or tramway sleepers (cross-ties) of wood: | ||
| – Not impregnated: | |||
| 4406 11 00 | – – Coniferous | Free | m3 |
| 4406 12 00 | – – Non-coniferous | Free | m3 |
| – Other: | |||
| 4406 91 00 | – – Coniferous | Free | m3 |
| 4406 92 00 | – – Non-coniferous | Free | m3 |
| 4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: | ||
| – Coniferous: | |||
| 4407 11 | – – Of pine (Pinus spp.): | ||
| 4407 11 10 | – – – End-jointed, whether or not planed or sanded | Free | m3 |
| 4407 11 20 | – – – Planed | Free | m3 |
| 4407 11 90 | – – – Other | Free | m3 |
| 4407 12 | – – Of fir (Abies spp.) and spruce (Picea spp.): | ||
| 4407 12 10 | – – – End-jointed, whether or not planed or sanded | Free | m3 |
| 4407 12 20 | – – – Planed | Free | m3 |
| 4407 12 90 | – – – Other | Free | m3 |
| 4407 13 00 | – – Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) | Free | m3 |
| 4407 14 00 | – – Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) | Free | m3 |
| 4407 19 | – – Other: | ||
| 4407 19 10 | – – – End-jointed, whether or not planed or sanded | Free | m3 |
| 4407 19 20 | – – – Planed | Free | m3 |
| 4407 19 90 | – – – Other | Free | m3 |
| – Of tropical wood: | |||
| 4407 21 | – – Mahogany (Swietenia spp.): | ||
| 4407 21 10 | – – – Sanded; end-jointed, whether or not planed or sanded | 4,9 (1) | m3 |
| – – – Other: | |||
| 4407 21 91 | – – – – Planed | 4 (2) | m3 |
| 4407 21 99 | – – – – Other | Free | m3 |
| 4407 22 | – – Virola, imbuia and balsa: | ||
| 4407 22 10 | – – – Sanded; end-jointed, whether or not planed or sanded | 4,9 (1) | m3 |
| – – – Other: | |||
| 4407 22 91 | – – – – Planed | 4 (2) | m3 |
| 4407 22 99 | – – – – Other | Free | m3 |
| 4407 23 | – – Teak: | ||
| 4407 23 10 | – – – Sanded; end-jointed, whether or not planed or sanded | 4,9 (1) | m3 |
| 4407 23 20 | – – – Planed | 4 (2) | m3 |
| 4407 23 90 | – – – Other | Free | m3 |
| 4407 25 | – – Dark red meranti, light red meranti and meranti bakau: | ||
| 4407 25 10 | – – – End-jointed, whether or not planed or sanded | 4,9 (1) | m3 |
| – – – Other: | |||
| 4407 25 30 | – – – – Planed | 4 (2) | m3 |
| 4407 25 50 | – – – – Sanded | 4,9 (1) | m3 |
| 4407 25 90 | – – – – Other | Free | m3 |
| 4407 26 | – – White lauan, white meranti, white seraya, yellow meranti and alan: | ||
| 4407 26 10 | – – – End-jointed, whether or not planed or sanded | 4,9 (1) | m3 |
| – – – Other: | |||
| 4407 26 30 | – – – – Planed | 4 (2) | m3 |
| 4407 26 50 | – – – – Sanded | 4,9 (1) | m3 |
| 4407 26 90 | – – – – Other | Free | m3 |
| 4407 27 | – – Sapelli: | ||
| 4407 27 10 | – – – Sanded; end-jointed, whether or not planed or sanded | 4,9 (1) | m3 |
| – – – Other: | |||
| 4407 27 91 | – – – – Planed | 4 (2) | m3 |
| 4407 27 99 | – – – – Other | Free | m3 |
| 4407 28 | – – Iroko: | ||
| 4407 28 10 | – – – Sanded; end-jointed, whether or not planed or sanded | 4,9 (1) | m3 |
| – – – Other: | |||
| 4407 28 91 | – – – – Planed | 4 (2) | m3 |
| 4407 28 99 | – – – – Other | Free | m3 |
| 4407 29 | – – Other: | ||
| – – – Abura, acajou d'Afrique, afrormosia, ako, andiroba, aningré, avodiré, azobé, balau, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, ipé, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, limba, louro, maçaranduba, makoré, mandioqueira, mansonia, mengkulang, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, okoumé, 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, saqui-saqui, sepetir, sipo, sucupira, suren, tauari, tiama, tola: | |||
| 4407 29 15 | – – – – End-jointed, whether or not planed or sanded | 4,9 (1) | m3 |
| – – – – Other: | |||
| 4407 29 20 | – – – – – Palissandre de Para, palissandre de Rio and palissandre de Rose, planed | 4,9 (2) | m3 |
| – – – – – Other: | |||
| 4407 29 83 | – – – – – – Planed | 4 (2) | m3 |
| 4407 29 85 | – – – – – – Sanded | 4,9 (1) | m3 |
| 4407 29 95 | – – – – – – Other | Free | m3 |
| – – – Other tropical wood: | |||
| 4407 29 96 | – – – – Planed; end-jointed, whether or not planed or sanded | Free | m3 |
| – – – – Other: | |||
| 4407 29 97 | – – – – – Sanded | 2,5 | m3 |
| 4407 29 98 | – – – – – Other | Free | m3 |
| – Other: | |||
| 4407 91 | – – Of oak (Quercus spp.): | ||
| 4407 91 15 | – – – Sanded; end-jointed, whether or not planed or sanded | Free | m3 |
| – – – Other: | |||
| – – – – Planed: | |||
| 4407 91 31 | – – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled | Free | m2 |
| 4407 91 39 | – – – – – Other | Free | m3 |
| 4407 91 90 | – – – – Other | Free | m3 |
| 4407 92 00 | – – Of beech (Fagus spp.) | Free | m3 |
| 4407 93 | – – Of maple (Acer spp.): | ||
| 4407 93 10 | – – – Planed; end-jointed, whether or not planed or sanded | Free | m3 |
| – – – Other: | |||
| 4407 93 91 | – – – – Sanded | 2,5 | m3 |
| 4407 93 99 | – – – – Other | Free | m3 |
| 4407 94 | – – Of cherry (Prunus spp.): | ||
| 4407 94 10 | – – – Planed; end-jointed, whether or not planed or sanded | Free | m3 |
| – – – Other: | |||
| 4407 94 91 | – – – – Sanded | 2,5 | m3 |
| 4407 94 99 | – – – – Other | Free | m3 |
| 4407 95 | – – Of ash (Fraxinus spp.): | ||
| 4407 95 10 | – – – Planed; end-jointed, whether or not planed or sanded | Free | m3 |
| – – – Other: | |||
| 4407 95 91 | – – – – Sanded | 2,5 | m3 |
| 4407 95 99 | – – – – Other | Free | m3 |
| 4407 96 | – – Of birch (Betula spp.): | ||
| 4407 96 10 | – – – Planed; end-jointed, whether or not planed or sanded | Free | m3 |
| – – – Other: | |||
| 4407 96 91 | – – – – Sanded | 2,5 | m3 |
| 4407 96 99 | – – – – Other | Free | m3 |
| 4407 97 | – – Of poplar and aspen (Populus spp.): | ||
| 4407 97 10 | – – – Planed; end-jointed, whether or not planed or sanded | Free | m3 |
| – – – Other: | |||
| 4407 97 91 | – – – – Sanded | 2,5 | m3 |
| 4407 97 99 | – – – – Other | Free | m3 |
| 4407 99 | – – Other: | ||
| 4407 99 27 | – – – Planed; end-jointed, whether or not planed or sanded | Free | m3 |
| – – – Other: | |||
| 4407 99 40 | – – – – Sanded | 2,5 | m3 |
| 4407 99 90 | – – – – Other | Free | m3 |
| 4408 | 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: | ||
| 4408 10 | – Coniferous: | ||
| 4408 10 15 | – – Planed; sanded; end-jointed, whether or not planed or sanded | 3 | m3 |
| – – Other: | |||
| 4408 10 91 | – – – Small boards for the manufacture of pencils (3) | Free | m3 |
| 4408 10 98 | – – – Other | 4 | m3 |
| – Of tropical wood: | |||
| 4408 31 | – – Dark red meranti, light red meranti and meranti bakau: | ||
| 4408 31 11 | – – – End-jointed, whether or not planed or sanded | 4,9 | m3 |
| – – – Other: | |||
| 4408 31 21 | – – – – Planed | 4 | m3 |
| 4408 31 25 | – – – – Sanded | 4,9 | m3 |
| 4408 31 30 | – – – – Other | 6 | m3 |
| 4408 39 | – – Other: | ||
| – – – Acajou d'Afrique, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola and white lauan: | |||
| 4408 39 15 | – – – – Sanded; end-jointed, whether or not planed or sanded | 4,9 | m3 |
| – – – – Other: | |||
| 4408 39 21 | – – – – – Planed | 4 | m3 |
| 4408 39 30 | – – – – – Other | 6 | m3 |
| – – – Other: | |||
| 4408 39 55 | – – – – Planed; sanded; end-jointed, whether or not planed or sanded | 3 | m3 |
| – – – – Other: | |||
| 4408 39 70 | – – – – – Small boards for the manufacture of pencils (3) | Free | m3 |
| – – – – – Other: | |||
| 4408 39 85 | – – – – – – Of a thickness not exceeding 1 mm | 4 | m3 |
| 4408 39 95 | – – – – – – Of a thickness exceeding 1 mm | 4 | m3 |
| 4408 90 | – Other: | ||
| 4408 90 15 | – – Planed; sanded; end-jointed, whether or not planed or sanded | 3 | m3 |
| – – Other: | |||
| 4408 90 35 | – – – Small boards for the manufacture of pencils (3) | Free | m3 |
| – – – Other: | |||
| 4408 90 85 | – – – – Of a thickness not exceeding 1 mm | 4 | m3 |
| 4408 90 95 | – – – – Of a thickness exceeding 1 mm | 4 | m3 |
| 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, ends or faces, whether or not planed, sanded or end-jointed: | ||
| 4409 10 | – Coniferous: | ||
| 4409 10 11 | – – Mouldings for frames for paintings, photographs, mirrors or similar objects | Free | m |
| 4409 10 18 | – – Other | Free | — |
| – Non-coniferous: | |||
| 4409 21 00 | – – Of bamboo | Free | — |
| 4409 22 00 | – – Of tropical wood | Free | — |
| 4409 29 | – – Other: | ||
| 4409 29 10 | – – – Mouldings for frames for paintings, photographs, mirrors or similar objects | Free | m |
| – – – Other: | |||
| 4409 29 91 | – – – – Blocks, strips and friezes for parquet or wood block flooring, not assembled | Free | m2 |
| 4409 29 99 | – – – – Other | Free | — |
| 4410 | 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: | ||
| – Of wood: | |||
| 4410 11 | – – Particle board: | ||
| 4410 11 10 | – – – Unworked or not further worked than sanded (raw board) | 7 | m3 |
| 4410 11 30 | – – – Surface-covered with melamine-impregnated paper | 7 | m3 |
| 4410 11 50 | – – – Surface-covered with decorative laminates of plastics | 7 | m3 |
| 4410 11 90 | – – – Other | 7 | m3 |
| 4410 12 | – – Oriented strand board (OSB): | ||
| 4410 12 10 | – – – Unworked or not further worked than sanded (raw board) | 7 | m3 |
| 4410 12 90 | – – – Other | 7 | m3 |
| 4410 19 00 | – – Other | 7 | m3 |
| 4410 90 00 | – Other | 7 | m3 |
| 4411 | Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: | ||
| – Medium density fibreboard (MDF): | |||
| 4411 12 | – – Of a thickness not exceeding 5 mm: | ||
| 4411 12 10 | – – – Not mechanically worked or surface covered (raw board) | 7 | m3 |
| – – – Other: | |||
| 4411 12 92 | – – – – Of a density exceeding 0,8 g/cm3 (HDF) | 7 | m3 |
| 4411 12 94 | – – – – Of a density not exceeding 0,8 g/cm3 | 7 | m3 |
| 4411 13 | – – Of a thickness exceeding 5 mm but not exceeding 9 mm: | ||
| 4411 13 10 | – – – Not mechanically worked or surface covered (raw board) | 7 | m3 |
| – – – Other: | |||
| – – – – Of a density exceeding 0,8 g/cm3 (HDF): | |||
| 4411 13 91 | – – – – – Laminate floor coverings | 7 | m3 |
| 4411 13 93 | – – – – – Other | 7 | m3 |
| 4411 13 94 | – – – – Of a density not exceeding 0,8 g/cm3 | 7 | m3 |
| 4411 14 | – – Of a thickness exceeding 9 mm: | ||
| 4411 14 10 | – – – Not mechanically worked or surface covered (raw board) | 7 | m3 |
| – – – Other: | |||
| – – – – Of a density exceeding 0,8 g/cm3 (HDF): | |||
| 4411 14 91 | – – – – – Laminate floor coverings | 7 | m3 |
| 4411 14 93 | – – – – – Other | 7 | m3 |
| 4411 14 95 | – – – – Of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3 | 7 | m3 |
| 4411 14 97 | – – – – Of a density not exceeding 0,5 g/cm3 | 7 | m3 |
| – Other: | |||
| 4411 92 | – – Of a density exceeding 0,8 g/cm3: | ||
| 4411 92 10 | – – – Not mechanically worked or surface covered (raw board) | 7 | m3 |
| 4411 92 90 | – – – Other | 7 | m3 |
| 4411 93 00 | – – Of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3 | 7 | m3 |
| 4411 94 | – – Of a density not exceeding 0,5 g/cm3: | ||
| 4411 94 10 | – – – Not mechanically worked or surface covered (raw board) | 7 | m3 |
| 4411 94 90 | – – – Other | 7 | m3 |
| 4412 | Plywood, veneered panels and similar laminated wood: | ||
| 4412 10 00 | – Of bamboo | 10 | m3 |
| – Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: | |||
| 4412 31 | – – With at least one outer ply of tropical wood: | ||
| 4412 31 10 | – – – Of acajou d'Afrique, dark red meranti, light red meranti, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola or white lauan | 10 | m3 |
| 4412 31 90 | – – – Other | 7 | m3 |
| 4412 33 | – – Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.) chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.) oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.) robinia (Robinia spp.) tulipwood (Liriodendron spp.) or walnut (Juglans spp.): | ||
| 4412 33 10 | – – – With at least one outer ply of birch (Betula spp.) | 7 | m3 |
| 4412 33 20 | – – – With no outer ply of birch, but with at least one outer ply of poplar or aspen (Populus spp.) | 7 | m3 |
| 4412 33 30 | – – – With no outer ply of birch, poplar or aspen (Populus spp.), but with at least one outer ply of eucalyptus (Eucalyptus spp.) | 7 | m3 |
| 4412 33 90 | – – – Other | 7 | m3 |
| 4412 34 00 | – – Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33 | 7 | m3 |
| 4412 39 00 | – – Other, with both outer plies of coniferous wood | 7 (4) | m3 |
| – Laminated veneered lumber (LVL): | |||
| 4412 41 | – – With at least one outer ply of tropical wood: | ||
| 4412 41 91 | – – – With at least one outer ply of non-coniferous wood | 10 | m3 |
| 4412 41 99 | – – – Other | 10 (4) | m3 |
| 4412 42 00 | – – Other, with at least one outer ply of non-coniferous wood | 10 | m3 |
| 4412 49 00 | – – Other, with both outer plies of coniferous wood | 10 (4) | m3 |
| – Blockboard, laminboard and battenboard: | |||
| 4412 51 | – – With at least one outer ply of tropical wood: | ||
| 4412 51 10 | – – – With at least one outer ply of non-coniferous wood | 10 | m3 |
| 4412 51 90 | – – – Other | 6 | m3 |
| 4412 52 00 | – – Other, with at least one outer ply of non-coniferous wood | 10 | m3 |
| 4412 59 00 | – – Other, with both outer plies of coniferous wood | 6 | m3 |
| – Other: | |||
| 4412 91 | – – With at least one outer ply of tropical wood: | ||
| 4412 91 10 | – – – Containing at least one layer of particle board | 6 | m3 |
| – – – Other: | |||
| 4412 91 91 | – – – – With at least one outer ply of non-coniferous wood | 10 | m3 |
| 4412 91 99 | – – – – Other | 10 (4) | m3 |
| 4412 92 | – – Other, with at least one outer ply of non-coniferous wood: | ||
| 4412 92 10 | – – – Containing at least one layer of particle board | 6 | m3 |
| 4412 92 90 | – – – Other | 10 (4) | m3 |
| 4412 99 | – – Other, with both outer plies of coniferous wood: | ||
| 4412 99 10 | – – – Containing at least one layer of particle board | 6 | m3 |
| 4412 99 90 | – – – Other | 10 (4) | m3 |
| 4413 00 00 | Densified wood, in blocks, plates, strips or profile shapes | Free | m3 |
| 4414 | Wooden frames for paintings, photographs, mirrors or similar objects: | ||
| 4414 10 | – Of tropical wood: | ||
| 4414 10 10 | – – Of tropical wood specified in additional note 2 to this chapter | 5,1 (1) | — |
| 4414 10 90 | – – Other | Free | — |
| 4414 90 00 | – Other | Free | — |
| 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: | ||
| 4415 10 | – Cases, boxes, crates, drums and similar packings; cable-drums: | ||
| 4415 10 10 | – – Cases, boxes, crates, drums and similar packings | 4 | — |
| 4415 10 90 | – – Cable-drums | 3 | — |
| 4415 20 | – Pallets, box pallets and other load boards; pallet collars: | ||
| 4415 20 20 | – – Flat pallets; pallet collars | 3 | p/st |
| 4415 20 90 | – – Other | 4 | — |
| 4416 00 00 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves | Free | — |
| 4417 00 00 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | Free | — |
| 4418 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes: | ||
| – Windows, French windows and their frames: | |||
| 4418 11 00 | – – Of tropical wood | 3 | p/st (5) |
| 4418 19 | – – Other: | ||
| 4418 19 50 | – – – Coniferous | 3 | p/st (5) |
| 4418 19 90 | – – – Other | 3 | p/st (5) |
| – Doors and their frames and thresholds: | |||
| 4418 21 | – – Of tropical wood: | ||
| 4418 21 10 | – – – Of tropical wood specified in additional note 2 to this chapter | 6 (6) | p/st (7) |
| 4418 21 90 | – – – Other | Free | p/st (7) |
| 4418 29 | – – Other: | ||
| 4418 29 50 | – – – Coniferous | Free | p/st (8) |
| 4418 29 80 | – – – Other | Free | p/st (8) |
| 4418 30 00 | – Posts and beams other than products of subheadings 4418 81 to 4418 89 | Free | — |
| 4418 40 00 | – Shuttering for concrete constructional work | Free | — |
| 4418 50 00 | – Shingles and shakes | Free | — |
| – Assembled flooring panels: | |||
| 4418 73 | – – Of bamboo or with at least the top layer (wear layer) of bamboo: | ||
| 4418 73 10 | – – – For mosaic floors | 3 | m2 |
| 4418 73 90 | – – – Other | Free | m2 |
| 4418 74 00 | – – Other, for mosaic floors | 3 | m2 |
| 4418 75 00 | – – Other, multilayer | Free | m2 |
| 4418 79 00 | – – Other | Free | m2 |
| – Engineered structural timber products: | |||
| 4418 81 00 | – – Glue-laminated timber (glulam) | Free | — |
| 4418 82 00 | – – Cross-laminated timber (CLT or X-lam) | Free | — |
| 4418 83 00 | – – I beams | Free | — |
| 4418 89 00 | – – Other | Free | — |
| – Other: | |||
| 4418 91 00 | – – Of bamboo | Free | — |
| 4418 92 00 | – – Cellular wood panels | Free | — |
| 4418 99 00 | – – Other | Free | — |
| 4419 | Tableware and kitchenware, of wood: | ||
| – Of bamboo: | |||
| 4419 11 00 | – – Bread boards, chopping boards and similar boards | Free | — |
| 4419 12 00 | – – Chopsticks | Free | — |
| 4419 19 00 | – – Other | Free | — |
| 4419 20 | – Of tropical wood: | ||
| 4419 20 10 | – – Of tropical wood specified in additional note 2 to this chapter | 3 (9) | — |
| 4419 20 90 | – – Other | Free | — |
| 4419 90 00 | – Other | Free | — |
| 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: | ||
| – Statuettes and other ornaments: | |||
| 4420 11 | – – Of tropical wood: | ||
| 4420 11 10 | – – – Of tropical wood specified in additional note 2 to this chapter | 6 (6) | — |
| 4420 11 90 | – – – Other | Free | — |
| 4420 19 00 | – – Other | Free | — |
| 4420 90 | – Other: | ||
| 4420 90 10 | – – Wood marquetry and inlaid wood | 4 | m3 |
| – – Other: | |||
| 4420 90 91 | – – – Of tropical wood specified in additional note 2 to this chapter | 6 (6) | — |
| 4420 90 99 | – – – Other | Free | — |
| 4421 | Other articles of wood: | ||
| 4421 10 00 | – Clothes hangers | Free | p/st |
| 4421 20 | – Coffins: | ||
| 4421 20 10 | – – Of fibreboard | 4 | p/st |
| 4421 20 90 | – – Other | Free | p/st |
| – Other: | |||
| 4421 91 00 | – – Of bamboo | Free | — |
| 4421 99 | – – Other: | ||
| 4421 99 10 | – – – Of fibreboard | 4 | — |
| 4421 99 99 | – – – Other | Free | — |
| (1) Autonomous duty: 2,5. (2) Autonomous duty: 2. (3) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)). (4) WTO tariff quota. (5) A window or French window with or without its frame is considered as one piece. (6) Autonomous duty: 3. (7) A door with or without its frame or threshold is considered as one piece. (8) A door or window with or without its frame or threshold is considered as one piece. (9) Autonomous duty: Free. |
1.This chapter does not cover:
(a) footwear or parts of footwear of Chapter 64;
(b) headgear or parts of headgear of Chapter 65; or
(c) articles of Chapter 95 (for example, toys, games, sports requisites).
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 4501 | Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork: | ||
| 4501 10 00 | – Natural cork, raw or simply prepared | Free | — |
| 4501 90 00 | – Other | Free | — |
| 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | Free | — |
| 4503 | Articles of natural cork: | ||
| 4503 10 | – Corks and stoppers: | ||
| 4503 10 10 | – – Cylindrical | 4,7 | — |
| 4503 10 90 | – – Other | 4,7 | — |
| 4503 90 00 | – Other | 4,7 | — |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: | ||
| 4504 10 | – Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs: | ||
| – – Corks and stoppers: | |||
| 4504 10 11 | – – – For sparkling wine, including those with discs of natural cork | 4,7 | — |
| 4504 10 19 | – – – Other | 4,7 | — |
| – – Other: | |||
| 4504 10 91 | – – – With a binding substance | 4,7 | — |
| 4504 10 99 | – – – Other | 4,7 | — |
| 4504 90 | – Other: | ||
| 4504 90 20 | – – Corks and stoppers | 4,7 | — |
| 4504 90 80 | – – Other | 4,7 | — |
1.In this chapter, the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2.This chapter does not cover:
(a) wallcoverings of heading 4814 ;
(b) twine, cordage, ropes or cables, plaited or not (heading 5607 );
(c) footwear or headgear or parts thereof of Chapter 64 or 65;
(d) vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).
3.For the purposes of heading 4601 , the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 4601 | Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): | ||
| – Mats, matting and screens of vegetable materials: | |||
| 4601 21 | – – Of bamboo: | ||
| 4601 21 10 | – – – Of plaits or similar products of plaiting materials | 3,7 | — |
| 4601 21 90 | – – – Other | 2,2 | — |
| 4601 22 | – – Of rattan: | ||
| 4601 22 10 | – – – Of plaits or similar products of plaiting materials | 3,7 | — |
| 4601 22 90 | – – – Other | 2,2 | — |
| 4601 29 | – – Other: | ||
| 4601 29 10 | – – – Of plaits or similar products of plaiting materials | 3,7 | — |
| 4601 29 90 | – – – Other | 2,2 | — |
| – Other: | |||
| 4601 92 | – – Of bamboo: | ||
| 4601 92 05 | – – – Plaits and similar products of plaiting materials, whether or not assembled into strips | Free | — |
| – – – Other: | |||
| 4601 92 10 | – – – – Of plaits or similar products of plaiting materials | 3,7 | — |
| 4601 92 90 | – – – – Other | 2,2 | — |
| 4601 93 | – – Of rattan: | ||
| 4601 93 05 | – – – Plaits and similar products of plaiting materials, whether or not assembled into strips | Free | — |
| – – – Other: | |||
| 4601 93 10 | – – – – Of plaits or similar products of plaiting materials | 3,7 | — |
| 4601 93 90 | – – – – Other | 2,2 | — |
| 4601 94 | – – Of other vegetable materials: | ||
| 4601 94 05 | – – – Plaits and similar products of plaiting materials, whether or not assembled into strips | Free | — |
| – – – Other: | |||
| 4601 94 10 | – – – – Of plaits or similar products of plaiting materials | 3,7 | — |
| 4601 94 90 | – – – – Other | 2,2 | — |
| 4601 99 | – – Other: | ||
| 4601 99 05 | – – – Plaits and similar products of plaiting materials, whether or not assembled into strips | 1,7 | — |
| – – – Other: | |||
| 4601 99 10 | – – – – Of plaits or similar products of plaiting materials | 4,7 | — |
| 4601 99 90 | – – – – Other | 2,7 | — |
| 4602 | Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601 ; articles of loofah: | ||
| – Of vegetable materials: | |||
| 4602 11 00 | – – Of bamboo | 3,7 | — |
| 4602 12 00 | – – Of rattan | 3,7 | — |
| 4602 19 | – – Other: | ||
| 4602 19 10 | – – – Straw envelopes for bottles | 1,7 | — |
| 4602 19 90 | – – – Other | 3,7 | — |
| 4602 90 00 | – Other | 4,7 | — |
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
1.For the purposes of heading 4702 , the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 4701 00 | Mechanical wood pulp: | ||
| 4701 00 10 | – Thermo-mechanical wood pulp | Free | kg 90 % sdt |
| 4701 00 90 | – Other | Free | kg 90 % sdt |
| 4702 00 00 | Chemical wood pulp, dissolving grades | Free | kg 90 % sdt |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades: | ||
| – Unbleached: | |||
| 4703 11 00 | – – Coniferous | Free | kg 90 % sdt |
| 4703 19 00 | – – Non-coniferous | Free | kg 90 % sdt |
| – Semi-bleached or bleached: | |||
| 4703 21 00 | – – Coniferous | Free | kg 90 % sdt |
| 4703 29 00 | – – Non-coniferous | Free | kg 90 % sdt |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades: | ||
| – Unbleached: | |||
| 4704 11 00 | – – Coniferous | Free | kg 90 % sdt |
| 4704 19 00 | – – Non-coniferous | Free | kg 90 % sdt |
| – Semi-bleached or bleached: | |||
| 4704 21 00 | – – Coniferous | Free | kg 90 % sdt |
| 4704 29 00 | – – Non-coniferous | Free | kg 90 % sdt |
| 4705 00 00 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | Free | kg 90 % sdt |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material: | ||
| 4706 10 00 | – Cotton linters pulp | Free | — |
| 4706 20 00 | – Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | Free | kg 90 % sdt |
| 4706 30 00 | – Other, of bamboo | Free | kg 90 % sdt |
| – Other: | |||
| 4706 91 00 | – – Mechanical | Free | kg 90 % sdt |
| 4706 92 00 | – – Chemical | Free | kg 90 % sdt |
| 4706 93 00 | – – Obtained by a combination of mechanical and chemical processes | Free | kg 90 % sdt |
| 4707 | Recovered (waste and scrap) paper or paperboard: | ||
| 4707 10 00 | – Unbleached kraft paper or paperboard or corrugated paper or paperboard | Free | — |
| 4707 20 00 | – Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | Free | — |
| 4707 30 | – Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter): | ||
| 4707 30 10 | – – Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material | Free | — |
| 4707 30 90 | – – Other | Free | — |
| 4707 90 | – Other, including unsorted waste and scrap: | ||
| 4707 90 10 | – – Unsorted | Free | — |
| 4707 90 90 | – – Sorted | Free | — |
1.For the purposes of this chapter, except where the context otherwise requires, a reference to ‘paper’ includes references to paperboard (irrespective of thickness or weight per m2).
2.This chapter does not cover:
(a) articles of Chapter 30;
(b) stamping foils of heading 3212 ;
(c) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401 ) or with polishes, creams or similar preparations (heading 3405 );
(e) sensitised paper or paperboard of headings 3701 to 3704 ;
(f) paper impregnated with diagnostic or laboratory reagents (heading 3822 );
(g) paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (Chapter 39);
(h) articles of heading 4202 (for example, travel goods);
(ij) articles of Chapter 46 (manufactures of plaiting material);
(k) paper yarn or textile articles of paper yarn (Section XI);
(l) articles of Chapter 64 or 65;
(m) abrasive paper or paperboard (heading 6805 ) or paper- or paperboard-backed mica (heading 6814 ) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);
(n) metal foil backed with paper or paperboard (generally Section XIV or XV);
(o) articles of heading 9209 ;
(p) articles of Chapter 95 (for example, toys, games, sports requisites); or
(q) articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners).
3.Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
4.In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2,5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2 and applies only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
5.For the purposes of heading 4802 , the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punch-cards and punch tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
A. For paper or paperboard weighing not more than 150 g/m2 : (a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and (1) weighing not more than 80 g/m2; or (2) coloured throughout the mass; or (b) containing more than 8 % ash, and (1) weighing not more than 80 g/m2; or (2) coloured throughout the mass; or (c) Containing more than 3 % ash and having a brightness of 60 % or more; or (d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m2/g; or (e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m2/g.
B. For paper or paperboard weighing more than 150 g/m2 : (a) coloured throughout the mass; or (b) having a brightness of 60 % or more, and (1) a caliper of 225 micrometres (microns) or less; or (2) a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or (c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
6.In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
7.Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.
8.Headings 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
9.For the purposes of heading 4814 , the expression ‘wallpaper and similar wallcoverings’ applies only to:
(a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration: (1) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics; (2) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (3) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (4) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b) borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c) wallcoverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wallcoverings, are to be classified in heading 4823 .
10.Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11.Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.
12.Except for the goods of heading 4814 or 4821 , paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
1.For the purposes of subheadings 4804 11 and 4804 19 , ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
| Weight (g/m2) | Minimum Mullen bursting strength (kPa) |
|---|---|
| 115 | 393 |
| 125 | 417 |
| 200 | 637 |
| 300 | 824 |
| 400 | 961 |
2.For the purposes of subheadings 4804 21 and 4804 29 , ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
(a) having a Mullen burst index of not less than 3,7 kPa·m2/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;
(b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight: Weight (g/m2) Minimum tear (mN) Minimum tensile (kN/m) Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction 60 700 1 510 1,9 6,0 70 830 1 790 2,3 7,2 80 965 2 070 2,8 8,3 100 1 230 2 635 3,7 10,6 115 1 425 3 060 4,4 12,3
3.For the purposes of subheading 4805 11 , ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C.
4.Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 °C.
5.Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.
6.For the purposes of subheading 4805 30 , ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g.
7.For the purposes of subheading 4810 22 , ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
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