Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
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](/headings/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](/headings/1401)); c. wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading [1404](/headings/1404)); d. activated charcoal (heading [3802](/headings/3802)); e. articles of heading [4202](/headings/4202); f. goods of Chapter [46](/chapters/46); g. footwear or parts thereof of Chapter [64](/chapters/64); h. goods of Chapter [66](/chapters/66) (for example, umbrellas and walking sticks and parts thereof); ij. goods of heading [6808](/headings/6808); k. imitation jewellery of heading [7117](/headings/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](/headings/9305)); o. articles of Chapter [94](/chapters/94) (for example, furniture, luminaires and lighting fittings, prefabricated buildings); p. articles of Chapter [95](/chapters/95) (for example, toys, games, sports requisites); q. articles of Chapter [96](/chapters/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](/headings/9603); or r. articles of Chapter [97](/chapters/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](/headings/4414) to [4421](/headings/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](/headings/4410), [4411](/headings/4411) or [4412](/headings/4412) may be worked to form the shapes provided for in respect of the goods of heading [4409](/headings/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](/headings/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](/chapters/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. ### Subheading notes 1. For the purposes of subheading [4401 31](/commodities/4401310000), 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 25mm and a length not exceeding 100mm. 2. For the purposes of subheading [4401 32](/commodities/4401320000), the expression “wood briquettes” means by prod-ucts such as cutter shavings, saw dust 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](/subheadings/4407130000-80), “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](/subheadings/4407140000-80), “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 chapter notes 1. For the purposes of heading [4405](/headings/4405), 'wood flour' means wood powder of which not more than 8% by weight is retained by a sieve with an aperture of 0.63mm. 2. For the purposes of codes [4414 10 10](/commodities/4414101000), [4418 21 10](/commodities/4418211000), [4419 20 10](/commodities/4419201000), [4420 11 10](/subheadings/4420111000-80), and [4420 90 91](/subheadings/4420909100-80) 'tropical wood' means the following tropical woods: Acajou d'Afrique, Alan, Azob, Balsa, Dark Red Meranti, Dibtou, Ilomba, Imbuia, Iroko, Jelutong, Jongkong, Kapur, Kempas, Keruing, Light Red Meranti, Limba, Mahogany (Swietenia Spp), Makor, Mansonia, Meranti Bakau, Merbau, Obeche, Okoum, palissandre de Para, palissandre de Rio, palissandre de Rose, Ramin, Sapelli, Sipo, Teak, Tiama, Virola, White Lauan, White Meranti, White Seraya and Yellow Meranti.