Legalize / European Union / Implementing Regulation

Commission Implementing Regulation (EU) 2025/1926 of 22 September 2025 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Type Implementing Regulation

Publication 2025-10-31

State In force

Text As published

Department European Commission

Source EUR-Lex

articles 4

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip:
4001 10 00	– Natural rubber latex, whether or not prevulcanised	Free	—
	– Natural rubber in other forms:
4001 21 00	– – Smoked sheets	Free	—
4001 22 00	– – Technically specified natural rubber (TSNR)	Free	—
4001 29 00	– – Other	Free	—
4001 30 00	– Balata, gutta-percha, guayule, chicle and similar natural gums	Free	—
4002	Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip:
	– Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
4002 11 00	– – Latex	Free	—
4002 19	– – Other:
4002 19 10	– – – Styrene-butadiene rubber produced by emulsion polymerisation (E-SBR), in bales	Free	—
4002 19 20	– – – Styrene-butadiene-styrene block copolymers produced by solution polymerisation (SBS, thermoplastic elastomers), in granules, crumbs or powders	Free	—
4002 19 30	– – – Styrene-butadiene rubber produced by solution polymerisation (S-SBR), in bales	Free	—
4002 19 90	– – – Other	Free	—
4002 20 00	– Butadiene rubber (BR)	Free	—
	– Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):
4002 31 00	– – Isobutene-isoprene (butyl) rubber (IIR)	Free	—
4002 39 00	– – Other	Free	—
	– Chloroprene (chlorobutadiene) rubber (CR):
4002 41 00	– – Latex	Free	—
4002 49 00	– – Other	Free	—
	– Acrylonitrile-butadiene rubber (NBR):
4002 51 00	– – Latex	Free	—
4002 59 00	– – Other	Free	—
4002 60 00	– Isoprene rubber (IR)	Free	—
4002 70 00	– Ethylene-propylene-non-conjugated diene rubber (EPDM)	Free	—
4002 80 00	– Mixtures of any product of heading 4001 with any product of this heading	Free	—
	– Other:
4002 91 00	– – Latex	Free	—
4002 99	– – Other:
4002 99 10	– – – Products modified by the incorporation of plastics	2,9	—
4002 99 90	– – – Other	Free	—
4003 00 00	Reclaimed rubber in primary forms or in plates, sheets or strip	Free	—
4004 00 00	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	Free	—
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip:
4005 10 00	– Compounded with carbon black or silica	Free	—
4005 20 00	– Solutions; dispersions other than those of subheading 4005 10	Free	—
	– Other:
4005 91 00	– – Plates, sheets and strip	Free	—
4005 99 00	– – Other	Free	—
4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber:
4006 10 00	– ‘Camel-back’ strips for retreading rubber tyres	Free	—
4006 90 00	– Other	Free	—
4007 00 00	Vulcanised rubber thread and cord	3	—
4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber:
	– Of cellular rubber:
4008 11 00	– – Plates, sheets and strip	3	—
4008 19 00	– – Other	2,9	—
	– Of non-cellular rubber:
4008 21	– – Plates, sheets and strip:
4008 21 10	– – – Floor coverings and mats	3	m²
4008 21 90	– – – Other	3	—
4008 29 00	– – Other	2,9	—
4009	Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges):
	– Not reinforced or otherwise combined with other materials:
4009 11 00	– – Without fittings	3	—
4009 12 00	– – With fittings	3	—
	– Reinforced or otherwise combined only with metal:
4009 21 00	– – Without fittings	3	—
4009 22 00	– – With fittings	3	—
	– Reinforced or otherwise combined only with textile materials:
4009 31 00	– – Without fittings	3	—
4009 32 00	– – With fittings	3	—
	– Reinforced or otherwise combined with other materials:
4009 41 00	– – Without fittings	3	—
4009 42 00	– – With fittings	3	—
4010	Conveyor or transmission belts or belting, of vulcanised rubber:
	– Conveyor belts or belting:
4010 11 00	– – Reinforced only with metal	6,5	—
4010 12 00	– – Reinforced only with textile materials	6,5	—
4010 19 00	– – Other	6,5	—
	– Transmission belts or belting:
4010 31 00	– – Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	6,5	—
4010 32 00	– – Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	6,5	—
4010 33 00	– – Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	6,5	—
4010 34 00	– – Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	6,5	—
4010 35 00	– – Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm	6,5	—
4010 36 00	– – Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm	6,5	—
4010 39 00	– – Other	6,5	—
4011	New pneumatic tyres, of rubber:
4011 10 00	– Of a kind used on motor cars (including station wagons and racing cars)	4,5	p/st
4011 20	– Of a kind used on buses or lorries:
4011 20 10	– – With a load index not exceeding 121	4,5	p/st
4011 20 90	– – With a load index exceeding 121	4,5	p/st
4011 30 00	– Of a kind used on aircraft	4,5	p/st
4011 40 00	– Of a kind used on motorcycles	4,5	p/st
4011 50 00	– Of a kind used on bicycles	4	p/st
4011 70 00	– Of a kind used on agricultural or forestry vehicles and machines	4	p/st
4011 80 00	– Of a kind used on construction, mining or industrial handling vehicles and machines	4	p/st
4011 90 00	– Other	4	p/st
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
	– Retreaded tyres:
4012 11 00	– – Of a kind used on motor cars (including station wagons and racing cars)	4,5	p/st
4012 12 00	– – Of a kind used on buses or lorries	4,5	p/st
4012 13 00	– – Of a kind used on aircraft	4,5	p/st
4012 19 00	– – Other	4,5	p/st
4012 20 00	– Used pneumatic tyres	4,5	p/st
4012 90	– Other:
4012 90 20	– – Solid or cushion tyres	2,5	—
4012 90 30	– – Tyre treads	2,5	—
4012 90 90	– – Tyre flaps	4	—
4013	Inner tubes, of rubber:
4013 10 00	– Of a kind used on motor cars (including station wagons and racing cars), buses or lorries	4	p/st
4013 20 00	– Of a kind used on bicycles	4	p/st
4013 90 00	– Other	4	p/st
4014	Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber:
4014 10 00	– Sheath contraceptives	Free	—
4014 90 00	– Other	Free	—
4015	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber:
	– Gloves, mittens and mitts:
4015 12 00	– – Of a kind used for medical, surgical, dental or veterinary purposes	2	pa
4015 19 00	– – Other	2,7	pa
4015 90 00	– Other	5	—
4016	Other articles of vulcanised rubber other than hard rubber:
4016 10 00	– Of cellular rubber	3,5	—
	– Other:
4016 91 00	– – Floor coverings and mats	2,5	—
4016 92 00	– – Erasers	2,5	—
4016 93 00	– – Gaskets, washers and other seals	2,5	—
4016 94 00	– – Boat or dock fenders, whether or not inflatable	2,5	—
4016 95 00	– – Other inflatable articles	2,5	—
4016 99	– – Other:
	– – – For motor vehicles of headings 8701 to 8705 :
4016 99 52	– – – – Rubber-to-metal bonded parts	2,5	—
4016 99 57	– – – – Other	2,5	—
	– – – Other:
4016 99 91	– – – – Rubber-to-metal bonded parts	2,5	—
4016 99 97	– – – – Other	2,5	—
4017 00 00	Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber	Free	—

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

Notes

1. This chapter does not cover:

(a) parings or similar waste, of raw hides or skins (heading 0511 );

(b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701 ; or

(c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

1. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103 , as the case may be). (B) For the purposes of headings 4104 to 4106 , the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

1. Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115 .

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
4101	Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split:
4101 20	– Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved:
4101 20 10	– – Fresh	Free	p/st
4101 20 30	– – Wet-salted	Free	p/st
4101 20 50	– – Dried or dry-salted	Free	p/st
4101 20 80	– – Other	Free	p/st
4101 50	– Whole hides and skins, of a weight exceeding 16 kg:
4101 50 10	– – Fresh	Free	p/st
4101 50 30	– – Wet-salted	Free	p/st
4101 50 50	– – Dried or dry-salted	Free	p/st
4101 50 90	– – Other	Free	p/st
4101 90 00	– Other, including butts, bends and bellies	Free	—
4102	Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter:
4102 10	– With wool on:
4102 10 10	– – Of lambs	Free	p/st
4102 10 90	– – Other	Free	p/st
	– Without wool on:
4102 21 00	– – Pickled	Free	p/st
4102 29 00	– – Other	Free	p/st
4103	Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to this chapter:
4103 20 00	– Of reptiles	Free	p/st
4103 30 00	– Of swine	Free	p/st
4103 90 00	– Other	Free	—
4104	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
	– In the wet state (including wet-blue):
4104 11	– – Full grains, unsplit; grain splits:
4104 11 10	– – – Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m²)	Free	p/st
	– – – Other:
	– – – – Of bovine (including buffalo) animals:
4104 11 51	– – – – – Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m²)	Free	p/st
4104 11 59	– – – – – Other	Free	p/st
4104 11 90	– – – – Other	5,5	p/st
4104 19	– – Other:
4104 19 10	– – – Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m²)	Free	p/st
	– – – Other:
	– – – – Of bovine (including buffalo) animals:
4104 19 51	– – – – – Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m²)	Free	p/st
4104 19 59	– – – – – Other	Free	p/st
4104 19 90	– – – – Other	5,5	p/st
	– In the dry state (crust):
4104 41	– – Full grains, unsplit; grain splits:
	– – – Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m²):
4104 41 11	– – – – East India kip, whole or with the head and legs removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4104 41 19	– – – – Other	6,5	p/st
	– – – Other:
	– – – – Of bovine (including buffalo) animals:
4104 41 51	– – – – – Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m²)	6,5	p/st
4104 41 59	– – – – – Other	6,5	p/st
4104 41 90	– – – – Other	5,5	p/st
4104 49	– – Other:
	– – – Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m²):
4104 49 11	– – – – East India kip, whole or with the head and legs removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4104 49 19	– – – – Other	6,5	p/st
	– – – Other:
	– – – – Of bovine (including buffalo) animals:
4104 49 51	– – – – – Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m²)	6,5	p/st
4104 49 59	– – – – – Other	6,5	p/st
4104 49 90	– – – – Other	5,5	p/st
4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
4105 10 00	– In the wet state (including wet-blue)	2	p/st
4105 30	– In the dry state (crust):
4105 30 10	– – Of Indian hair sheep, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4105 30 90	– – Other	2	p/st
4106	Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared:
	– Of goats or kids:
4106 21 00	– – In the wet state (including wet-blue)	2	p/st
4106 22	– – In the dry state (crust):
4106 22 10	– – – Of Indian goat or kid, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
4106 22 90	– – – Other	2	p/st
	– Of swine:
4106 31 00	– – In the wet state (including wet-blue)	2	p/st
4106 32 00	– – In the dry state (crust)	2	p/st
4106 40	– Of reptiles:
4106 40 10	– – Vegetable pre-tanned	Free	p/st
4106 40 90	– – Other	2	p/st
	– Other:
4106 91 00	– – In the wet state (including wet-blue)	2	—
4106 92 00	– – In the dry state (crust)	2	p/st
4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 :
	– Whole hides and skins:
4107 11	– – Full grains, unsplit:
	– – – Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m²):
4107 11 11	– – – – Boxcalf	6,5	m²
4107 11 19	– – – – Other	6,5	m²
4107 11 90	– – – Other	6,5	m²
4107 12	– – Grain splits:
	– – – Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m²):
4107 12 11	– – – – Boxcalf	6,5	m²
4107 12 19	– – – – Other	6,5	m²
	– – – Other:
4107 12 91	– – – – Bovine (including buffalo) leather	5,5	m²
4107 12 99	– – – – Equine leather	6,5	m²
4107 19	– – Other:
4107 19 10	– – – Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m²)	6,5	m²
4107 19 90	– – – Other	6,5	m²
	– Other, including sides:
4107 91	– – Full grains, unsplit:
4107 91 10	– – – Sole leather	6,5	—
4107 91 90	– – – Other	6,5	m²
4107 92	– – Grain splits:
4107 92 10	– – – Bovine (including buffalo) leather	5,5	m²
4107 92 90	– – – Equine leather	6,5	m²
4107 99	– – Other:
4107 99 10	– – – Bovine (including buffalo) leather	6,5	m²
4107 99 90	– – – Equine leather	6,5	m²
[4108 ]
[4109 ]
[4110 ]
[4111 ]
4112 00 00	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	3,5	m²
4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 :
4113 10 00	– Of goats or kids	3,5	m²
4113 20 00	– Of swine	2	m²
4113 30 00	– Of reptiles	2	m²
4113 90 00	– Other	2	m²
4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather:
4114 10	– Chamois (including combination chamois) leather:
4114 10 10	– – Of sheep or lambs	2,5	p/st
4114 10 90	– – Of other animals	2,5	p/st
4114 20 00	– Patent leather and patent laminated leather; metallised leather	2,5	m²
4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour:
4115 10 00	– Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls	2,5	—
4115 20 00	– Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	Free	—

CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Notes

1. For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

1. This chapter does not cover:

(a) sterile surgical catgut or similar sterile suture materials (heading 3006 );

(b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304 );

(d) articles of Chapter 64;

(e) headgear or parts thereof of Chapter 65;

(f) whips, riding-crops or other articles of heading 6602 ;

(g) cuff links, bracelets or other imitation jewellery (heading 7117 );

(h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);

(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209 );

(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

(l) articles of Chapter 95 (for example, toys, games, sports requisites); or

(m) buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606 .

1. (A) In addition to the provisions of note 2 above, heading 4202 does not cover: (a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923 ); (b) articles of plaiting materials (heading 4602 ). (B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

1. For the purposes of heading 4203 , the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113 ).

Additional note

1. For the purposes of the subheadings of heading 4202 , the term ‘outer surface’ is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.

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	—

CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

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.

1. 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);

(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).

1. 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.

1. 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.

1. 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

CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Notes

1. This chapter does not cover:

(a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 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 );

(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).

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

Subheading notes

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.

1. 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.

1. 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.

1. 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.

Additional notes

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.

1. 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	4,9¹¹⁵	m³
	– – – Other:
4407 21 91	– – – – Planed	4⁸⁸	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	4,9¹¹⁵	m³
	– – – Other:
4407 22 91	– – – – Planed	4⁸⁸	m³
4407 22 99	– – – – Other	Free	m³
4407 23	– – Teak:
4407 23 10	– – – Sanded; end-jointed, whether or not planed or sanded	4,9¹¹⁵	m³
4407 23 20	– – – Planed	4⁸⁸	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	4,9¹¹⁵	m³
	– – – Other:
4407 25 30	– – – – Planed	4⁸⁸	m³
4407 25 50	– – – – Sanded	4,9¹¹⁵	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	4,9¹¹⁵	m³
	– – – Other:
4407 26 30	– – – – Planed	4⁸⁸	m³
4407 26 50	– – – – Sanded	4,9¹¹⁵	m³
4407 26 90	– – – – Other	Free	m³
4407 27	– – Sapelli:
4407 27 10	– – – Sanded; end-jointed, whether or not planed or sanded	4,9¹¹⁵	m³
	– – – Other:
4407 27 91	– – – – Planed	4⁸⁸	m³
4407 27 99	– – – – Other	Free	m³
4407 28	– – Iroko:
4407 28 10	– – – Sanded; end-jointed, whether or not planed or sanded	4,9¹¹⁵	m³
	– – – Other:
4407 28 91	– – – – Planed	4⁸⁸	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	4,9¹¹⁵	m³
	– – – – Other:
4407 29 20	– – – – – Palissandre de Para, palissandre de Rio and palissandre de Rose, planed	4,9⁸⁸	m³
	– – – – – Other:
4407 29 83	– – – – – – Planed	4⁸⁸	m³
4407 29 85	– – – – – – Sanded	4,9¹¹⁵	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 pencils³²	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 pencils³²	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 pencils³²	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	7¹⁹	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	10¹⁹	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	10¹⁹	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	10¹⁹	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	10¹⁹	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	10¹⁹	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	5,1¹¹⁵	—
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/st¹¹⁶
4418 19	– – Other:
4418 19 50	– – – Coniferous	3	p/st¹¹⁶
4418 19 90	– – – Other	3	p/st¹¹⁶
	– 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	6¹¹⁸	p/st¹¹⁰
4418 21 90	– – – Other	Free	p/st¹¹⁰
4418 29	– – Other:
4418 29 50	– – – Coniferous	Free	p/st¹¹³
4418 29 80	– – – Other	Free	p/st¹¹³
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	3⁴³	—
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	6¹¹⁸	—
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	6¹¹⁸	—
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	—

CHAPTER 45 CORK AND ARTICLES OF CORK

Note

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

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	—

CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Notes

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.

1. This chapter does not cover:

(a) wallcoverings of heading 4814 ;

(b) twine, cordage, ropes or cables, plaited or not (heading 5607 );

(d) vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).

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