How to classify wood and wooden articles - this article was published in August, 2012 (by HM REVENUE & CUSTOMS/UK) and updated in April, 2017
Introduction
Wood and wooden articles covered in this chapter are classified in the
Integrated Tariff of the UK (the Tariff) according to:
· how much they’ve been worked
· their nature and purpose
· the type of
wood they’re made from
This guide will help you to identify what is and what isn’t covered in
chapter 44 of the Integrated Tariff of the United Kingdom.
Chapter 44 covers wood and wood products under heading codes 4401 to
4421. For classification purposes the term ‘wood’ also includes bamboo and
other woody materials.
There are some wood articles which chapter 44 doesn’t cover, such as
furniture, toys and other items that have been significantly worked. Items like
these are covered in other chapters, according to their use.
Some articles (though not all) must meet specific size requirements to
be classified under certain heading codes.
Specialist terms are often used to describe both woodworking processes
and articles made of wood. Timber and wooden items may be classified according
to whether they are, or are made from, coniferous, deciduous or tropical wood.
For general guidance on wood types, you may also wish to download our
glossary of wood and woodworking terms and our glossary of types of wood:
Quick reference guide - Item (Heading code)
Bark (4403)
Barrels,
wooden (4416)
Battenboard (4412)
Beadings,
wooden (4409)
Beaded seat
cushion, wooden (4421)
Beams (4418)
Blinds,
wooden (4421)
Blockboard (4412)
Bobbins,
wooden (4421)
Boxes, wooden
(4415)
Briquettes,
wooden (4401)
Broom
handles, wooden (4417)
Brush
handles, wooden (4417)
Buckets,
wooden (4416)
Candle
holder, wooden (4421)
Cases for
cutlery, wooden (4420)
Caskets for
jewellery, wooden (4420)
Casks, wooden
(4416)
Charcoal (4402)
Chipboard,
wooden (particle board) (4410)
Chips, wooden
(4401)
Chipwood (4404)
Cigarette
boxes, wooden (4420)
Coat hangers,
wooden (4421)
Coffins,
wooden (4421)
Collapsable
pallett collars, wooden (4421)
Containers
for transporting or packing goods, fibreboard (4415)
Containers
for transporting or packing goods, wood (4415)
Coopers’
products, wooden (4416)
Cops (cone)
for spinning and weaving, wooden (4421)
Crates,
wooden (4415)
Densified
wood (4413)
Doors, wooden
(4418)
Drums for
packing goods, wooden (4415)
Faggots (fuel
wood) (4401)
Fence panels
(4421)
Fence posts,
not sawn to length (4404)
Fibreboard (4411)
Flour wood (4405)
Frames - door
and window, wooden (4418)
Frames -
mirror, photograph and picture, wooden (4414)
Fruit bowls,
wooden (4419)
Fuel wood (4401)
Handles for
brooms, brushes and tools, wooden (4417)
Hardboard
(fibreboard) (4411)
Hoopwood (4404)
Household
utensils, wooden (44190
Hutches,
wooden (4421)
Inlaid wood (4420)
Kennels,
wooden (4421)
Kitchenware,
wooden (4419)
Laminated
wooden (4412)
Laminboard (4412)
Lasts, boot
and shoe, wooden (4417)
Logs, not
used fuel (4403)
Marquetry,
wooden (4420)
Match splints
(4421)
Mediumboard
(wood) (4411)
Medium
density fibreboard (MDF) (4411)
Mouldings,
wooden (4409)
Needlework
boxes, wooden (4420)
Nut-crackers,
wooden (4419)
Ornaments,
wooden (4420)
OSB, oriented
strand board (4410)
Packing
cases, wooden (4415)
Paddles,
wooden (4421)
Pallets,
wooden (4415)
Panels,
cellular wooden (4418)
Particle
boards (4410, 4412)
Parquet
flooring panels - assembled, wooden (4418)
Paving
blocks, wooden (4421)
Pellets (4401)
Pencil
boards, wooden (4407, 4408)
Pitprops,
wooden (4403)
Plywood,
including waterproof plywood (4412)
Poles - split
or pointed, wooden (4404)
Posts (4418)
Pulp and
pulpwood, in the form of chips (4401)
Pulp and
pulpwood (4403)
Rabbit
hutches (4421)
Railway
sleepers, wooden (4406)
Reels for
sewing thread, wooden (4421)
Roller blind
(4421)
Rolling pins
(4419)
Rudders,
wooden (4421)
Sapwood (4403)
Sawdust (4401)
Sleepers -
railway or tramway, wooden (4406)
Softboard (4411)
Spools,
turned wood (4421)
Stakes,
wooden (4404)
Statuettes (4420)
Staves -
finished or unfinished, wooden (4416)
Sticks -
roughly trimmed, wooden (4404)
Tableware,
wooden (4419)
Telegraphic
poles, wooden (4403)
Tool handles,
wooden (4417)
Tools -
wooden tools without metal working parts (4417)
Toothpicks,
wooden (4421)
Tramway
sleepers (4406)
Trays - for
domestic use, wooden (4419)
Trays - for
office use, wooden (4421)
Tubs, wooden
(4416)
Vats -
including fermenting vats without mechanical or cooling equipment, wooden (4416)
Veneer
sheets, wooden (4408)
Veneered
particle board (4412)
Window
frames, wooden (4418)
Wood -
builders’ joinery and carpentry (4418)
Wood -
cellular panels (4418)
Wood -
continuously shaped - tongued, grooved and so on (4409)
Wood –
densified (4413)
Wood -
roughly squared (4403)
Wood – wool (4405)
Classifying fuel wood, wood chips, waste wood and wood
charcoal
Fuel wood is
classified under subheading code 4401 11. There’s no limit to the size that
fuel wood can be, but it’s generally in the form of short pieces of logs, split
logs or billets. Fuel wood may also be in the form of:
· twigs
· faggots
· rough sticks
· vine stems
· tree stumps and roots
Logs used for pulping
or for manufacturing matchsticks aren’t classified as fuel wood. This is
because, unlike fuel logs, they’re carefully graded, they may be bark peeled
and they’re generally not broken, split, curved, knotty or forked. These logs
are classified under heading code 4403.
Wood in chips or
particles is classified under subheading codes 4401 21 and 4401 22. However,
the following types of wood aren’t classified under these subheading codes:
· chipwood
that’s used for plaiting or making sieves, chip-boxes, pill-boxes and so on -
this is classified under heading code 4404
· wood
shavings that are used in vinegar manufacturing or for clarifying liquids -
these are also classified under heading code 4404
· wood wool
and wood flour - these are classified under heading code 4405
Wood waste and scrap
wood are classified under subheading code 4401 31. They consist of wood that’s
not usable as timber and include:
· saw mill
or planing mill rejects
· manufacturing waste
· broken planks
· old crates
· bark and shavings
· waste and
scrap joinery and carpentry
· spent
dyewood and tanning wood bark
Waste and scrap wood
are used in particular in paper manufacturing, particle board and fibreboard
manufacturing as well as for fuel. All waste and scrap wood that’s intended for
use as fuel (regardless of whether it’s been formed into common fuel types like
logs, briquettes or pellets) is always classified as waste wood under
subheading 4401 31 and never as fuel wood.
Pulpwood in rounds or
quarter split isn’t classed as waste or scrap wood. Instead it’s classified
under heading code 4403.
Wood charcoal, which
is obtained through carbonising wood out of contact with the air, is classified
under heading code 4402. This heading code also includes charcoal obtained
through carbonising coconut shells, other shells and nuts. Charcoal
may be in the form of:
· blocks
· sticks
· granules
· powder
· briquettes
· tablets
· balls
Charcoal that’s
agglomerated with tar is also classified under heading code 4402.
Classifying rough wood and roughly squared wood
Rough wood is timber
in its natural, felled state, usually with the branches chopped off. It may be
stripped of its outer and inner bark and have any rough protrusions removed to
make transport easier and also to prevent decay. Rough wood is classified under
heading code 4403 and may include:
· fence
posts - in primary form only
· timber for sawing
· telephone, telegraph and similar poles
· unpointed and unsplit piles
· pickets, stakes, poles and props
· round pit-props
· logs for
pulping, which may or may not be quarter split
· round
logs for manufacturing veneer sheets and so on
· logs for
manufacturing matchsticks, woodware and so on
· tree
stumps and roots of special woods and certain growths, such as those used for
making veneers or smoking pipes
Roughly trimmed wood
which is used for making walking-sticks, umbrellas, tool handles and similar
products isn’t classified under heading code 4403. Instead it’s classified
under heading code 4404.
Rough wood treated
with paint, stains, creosote or other preservatives is classified under
subheading code 4403 10. Wood may be injected or impregnated to preserve it, to
make it more durable, to make it fire resistant and to protect it from
shrinking. The process may involve the wood being soaked in open vats of hot
liquid for a long period and then left in the liquid until it cools.
Alternatively the wood can be treated in an autoclave, in a vacuum or under
pressure. Treatment products include creosote, dinitrophenols and dinitrocresols.
Poles made of
coniferous wood are often treated in this way and, to be classified under
subheading code 4403 11, they must be at least 6 metres long but no longer than
18 metres. Their circumference at the butt end must be at least 45 centimetres
but mustn’t be greater than 90 centimetres.
Roughly squared wood
is a tree trunk (or a section of a tree trunk) that has had its round surfaces
reduced to flat surfaces by an axe, adze or by coarse sawing to form wood that
has a roughly rectangular, including square, cross-section. Roughly squared
wood is classified under heading code 4403.
Heading code 4403
also includes:
· half-squared
wood - this is wood that has been prepared on 2 opposite faces only, ready to
be cut at a sawmill for further use as roofing timber
· certain
timbers, for example teak, that have been split by wedges or hewn into baulks
along the grain
However, wood cut
into the form of railway or tramway sleepers (cross-ties), isn’t classified
under heading code 4403. Instead it’s classified under heading code 4406. Wood
cut into the form of planks, beams and so on isn’t classified under heading
code 4403 either. Instead it’s classified under heading codes 4407 and 4418.
Classifying lightly worked wood, wood wool and wood
flour
Lightly worked wood is
wood that has been worked a little more than rough wood. It’s
classified under heading code 4404 and includes:
· hoopwood
lengths are split rods of willow, hazel, birch, and so on, which may have the
bark still on or may be roughly shaved - hoopwood is used for manufacturing
items like barrel hoops and hurdles and it’s usually bundled or coiled
· split
poles are stems or branches of trees that are split along their length -
they’re usually used as supports in horticulture and agriculture, for fencing,
or in some cases for ceiling or roofing laths
· pointed
piles, pickets and stakes are round or split poles that are pointed at the ends
and may or may not be peeled or impregnated with preservative - they’re not
sawn lengthwise - this category includes fence posts
· wooden
sticks are of a length and thickness that are clearly suitable for
manufacturing products like walking sticks, whips, golf-club shafts, handles
for tools, umbrellas, besoms and so on
·chipwood
is normally produced from one of the common softer woods and is used to
manufacture sheets and boards
· wood
shavings are usually beech or hazel and look like coiled chipwood - they’re
mainly used in vinegar manufacturing or for clarifying liquids - the difference
between wood shavings classified under heading code 4404 and waste shavings
that are classified under heading code 4401 is that wood shavings have a
uniform thickness, width and length and are evenly coiled
Blanks for brush
bodies and for boot or shoe lasts aren’t classified under heading code 4404.
Instead they’re classified under heading code 4417.
Wood wool is made
from fine slivers of wood that are curled or twisted to form a tangled mass.
The slivers are a regular size and thickness and are of considerable length.
Wood wool is made from coniferous wood and is presented in pressed bales. It’s
classified under heading code 4405.
Wood flour is a
powder that’s made by grinding sawdust, shavings or other wood waste. It can
also be obtained by sifting sawdust, of which 8% or less of its weight is
retained by a sieve that has a mesh size of 0.63 millimetres. Wood flour is
classified under heading code 4405 and is mainly used in particle board and
linoleum manufacturing.
Classifying sleepers and sawn or chipped wood
Railway and tramway
sleepers (cross-ties) are lengths of unplaned wood commonly used to support
railway and tramway tracks. They’re classified under heading code 4406. This
heading code also includes switch ties, which are longer, wider and thicker
than sleepers.
The edges of sleepers
and switch ties may be roughly chamfered and may have holes or seatings for
fixing the rails or chairs. Sleepers and switch ties may also be strengthened
at the ends by staples, nails, bolts or steel strips to prevent them from
splitting.
Sleepers and switch
ties that have been impregnated with creosote or other preservatives are
classified under subheading code 4406 91. For classification purposes,
‘impregnated’ means only that they have been treated with creosote or other
preservatives for their long-term preservation. It doesn’t include sleepers and
switch ties that have been treated with fungicide or insecticide to protect
them from fungi or parasites during shipment or storage. These are considered
to be ‘not impregnated’ and are classified under subheading code 4406 11.
Sawn or chipped wood
is simply prepared timber that has been sawn or chipped along the grain or cut
by slicing or peeling. It can be any length but must be thicker than 6
millimetres. It may or may not be planed, sanded or finger-jointed. Sawn or
chipped wood is classified under heading code 4407. Some examples of this type
of timber are:
· sawn lengths of various sizes
· beams
· planks
· flitches
· boards
· laths
Sheets of sliced or
peeled (rotary cut) wood are also included.
Note that for
classification purposes the term ‘planed’ doesn’t cover dressed timber that has
been planed to remove bumps and some of the rough saw marks - sometimes
referred to as having been ‘hit or missed’. Timber that’s dressed in this way
should be classified within the correct subheading code beyond ‘Planed’ as
‘Other’.
Complete sets of
boards that are intended for making packing cases or crates - with or without
accessories such as corner or foot reinforcements - aren’t classified under
subheading code 4407 11. Instead, they’re classified under heading code 4415.
Classifying wood sheets for veneering and plywood,
boards and planks
Wood sheets that are
used for veneering and for making plywood or similar laminated wood are
classified under heading code 4408. To be classified under this heading code,
these sheets mustn’t be thicker than six millimetres. But they can be spliced,
taped, stitched or glued together edge to edge to make larger sheets for use in
plywood and similar laminated wood. Sheets may also be:
· planed
· sanded
· end-jointed
· finger-jointed,
possibly in a zig-zag pattern
Sheets for veneering
may also be produced by slicing blocks of laminated wood - as a substitute for
veneer sheets made by the traditional method.
The classification of
sheets for plywood isn’t affected if a defect has been patched with paper,
plastic or wood.
Boards and planks and
other wood that’s continuously shaped along any of its edges or faces (either
to make assembly easier or to create contours) is classified under heading code
4409. ‘Continuously shaped’ timber may be tongued and grooved, rebated,
chamfered, v-jointed, beaded, moulded, rounded and similarly shaped. It may
also be planed, sanded or finger-jointed and includes:
· wood and
rounded wood for pegs
· beadings
and mouldings, including moulded skirting and other moulded boards
· strips
and friezes for parquet flooring that are continuously shaped
Moulded wood built up
by superimposing a mould onto another piece of moulded or unmoulded wood isn’t
classified under heading code 4409. Instead, it’s classified under heading
codes 4418 or 4421.
Strips and friezes
that haven’t been worked beyond planing, sanding or end-jointing aren’t
classified under heading code 4409 either. Instead, they’re classified under
heading codes 4407 and 4408.
The following are
also not classified under heading code 4409:
· plywood
or veneered strips and friezes - these are classified under heading code 4412
· strips of
plywood or veneered wood for parquet flooring - these are classified under
heading code 4412
· planed or
other worked boards presented in sets as box boards - these are classified
under heading code 4415
· wood that
has been mortised, tenoned, dovetailed or similarly worked at the ends - also
wood assembled into panels, such as carpentry, joinery and parquet flooring
panels - these are all classified under heading code 4418
· panels
that are made up of laths of roughly sawn wood, assembled with glue for
transportation or for working on later - these are classified under heading
code 4421
· wood that
has been bronzed or had metal leaf added - this is generally classified under
heading code 4421
Classifying particle board, oriented strand board and
similar, fibreboard
Particle board,
oriented strand board (OSB) and similar boards such as waferboard are
classified under heading code 4410.
Particle board is
commonly known as chipboard in the UK and is a flat product that’s manufactured
in various sizes by pressing or extrusion. It’s classified under subheading
code 4410 11 and is generally made from:
· wood
chips or particles resulting from the reduction of round wood
· wood residues
· fragments
of wood or other ligneous materials such as bagasse, bamboo, cereal straw and
flax
These materials are
agglomerated by a resin or other organic binder to form the particle board.
Particle board is
usually sanded and may be impregnated with one or more substances to provide
waterproofing, resistance to rot, insect attack, fire or the spread of flame,
chemicals and so on. Extruded particle board may have holes running internally
from end to end.
Veneered particle
board - with or without holes running internally from end to end - isn’t
classified under heading code 4410. Instead it’s classified under heading code
4412.
OSB evolved from
waferboard. OSB is different from waferboard in that the wood strands
are oriented and not randomly placed. Both are engineered from strands, flakes
or wafers sliced from small diameter, round wood logs and bonded with an
exterior-type binder under heat and pressure. OSB is classified under
subheading code 4410 12.
Waferboard is a
structural panel board made from large, thin wafers of wood or other ligneous
material. The wafers look like pieces of veneer and are coated with waterproof
glue and bonded together under heat and pressure. Waferboard is classified
under subheading code 4410 90.
Heading code 4410
also includes:
· particle
board and similar wood board that’s covered with plastics, paint, paper,
textile materials or metal
· particle
board and laminated panels made up of several particle boards covered on one or
both faces with fibreboard
· laminated
panels consisting of several particle boards and several fibreboards assembled
in any order
Cellular wood panels
that have particle board on both faces aren’t classified under heading code
4410. Instead, they’re classified under heading code 4418.
Fibreboard is made
from wood and other ligneous materials and may or may not be bonded with a
resin or other organic substance. Fibreboard can be shaped - for example
curved, corrugated or perforated - and cut or formed to shapes other than square
or rectangular. It may also be:
· surfaced
· edge worked
· coated or
covered with textile, plastics, paint, paper or metal
For classification
purposes, sanding is not considered to be a mechanical working.
Fibreboard is
classified under heading code 4411 and may be high, medium or low density. In more
detail:
· high-density
fibreboard has a density of 0.8 grams per cubic centimetre (g/cm³) and two hard
surfaces, one of which is shiny and the other printed
· MDF (medium-density
fibreboard) has a density of between 0.5g/cm³ and 0.8g/cm³ - tt has two smooth
surfaces and is made using a dry production process
· low-density
fibreboard has a density of between 0.35g/cm³ and 0.5g/cm³
MDF is
classified under subheading code 4411 12. This subheading code also includes
fibreboard called ‘hardboard’ that’s made using a wet production process. In
its unworked state hardboard has one smooth and one rough surface. But it can
have two smooth surfaces created by a special surface treatment.
Mediumboard - a wet
processed fibreboard - is classified under subheading codes 4411 12, 4411 13 or
4411 14 depending on its density.
Softboard - also a
wet processed fibreboard - is classified under subheading code 4411 92.
Heading code 4411
also includes door facings made of fibreboard with a density exceeding 0.8g/cm³
that are rimed and moulded to the shape and style of a traditional panel door.
Classifying plywood, veneered panels and densified
wood
Plywood, veneered
panels and similar wood products are classified under heading code 4412. These
products may be worked to form shapes - for example curved, corrugated or
perforated - and cut or formed to shapes other than square or rectangular. They may
also be:
· surfaced
· edge worked
· coated or
covered with textile, plastics, paint, paper or metal
Plywood that’s made
from coniferous species often has defects - or hollows - on the outer ply that
have been repaired with wood inlays or plastic filler compounds during the
manufacturing process. These materials aren’t considered to be additional
substances and don’t affect the classification of plywood under heading code
4412.
Plywood may be
unsanded or further prepared by sanding. The term ‘unsanded’ includes
‘touch-sanded’, which is the process of smoothing irregularities on the outer
ply caused by patching, plugging or filling.
The types of product
that are classified under heading code 4412 include:
· blockboard
· laminboard
· battenboard
They also include:
· plywood
or veneered panels, used as flooring panels and sometimes referred to as
‘parquet flooring’ - these panels have a thin veneer of wood fixed to the
surface to make them look like flooring panels made up of parquet strips
· laminated
wooden panels for doors, known as ‘door blanks’, that have a blockboard type
core - the exposed edges of the core may be made up of pieces of wood known as
‘lippings’, and the edges may also be veneered - these panels may have been
further worked, for example, by adding hinges or other door furniture
Densified wood is
classified under heading code 4413. It may be in the form of blocks, plates,
strips and profile shapes and is most commonly beech, hornbeam, robinia and
poplar.
Densification can be
done at the same time as impregnation by gluing very thin sheets of wood -
usually beech - with thermosetting plastics under heavy pressure at a high
temperature, so that the wood is deeply impregnated and compressed as well as
bonded.
Classifying frames, tools and kitchenware
Wooden frames for
paintings, photographs, mirrors and similar objects are classified under
heading code 4414. They may be any shape or size and either cut in one piece
from a solid block of wood or built up from beadings or mouldings. Frames may
also be made of inlaid wood or marquetry and be fitted with backs, supports and
plain glass.
Wooden tools, tool
bodies, tool handles, broom or brush bodies and handles, boot or shoe lasts and
shoe trees are all classified under heading code 4417. This heading code also
includes paint brush handles, shaving brush handles and so on.
The following wood
items aren’t classified under heading code 4417:
· wood
that’s only roughly trimmed or rounded for making tool handles - these are
classified under heading code 4404
· wood that
has only been sawn into blocks or other forms ready to be made into articles
classified under heading code 4417, but not yet shaped to the stage of blanks -
these are classified under heading code 4407
· wooden
handles for table knives, spoons and forks - these are classified under heading
code 4421
Kitchenware and
tableware made of wood is classified under heading code 4419 and includes only
functional items, like:
· spoons
· forks
· salad servers
· platters, bowls and serving dishes
· rolling pins
· butter patters
· pestles
· trays
· bread boards
· plate racks
Ornamental items and
furniture aren’t covered. Also, wooden parts of tableware and kitchenware that
aren’t made solely from wood aren’t classified under heading code 4412.
Instead, they’re classified under heading code 4421.
Classifying cases, casks, caskets and wooden ornaments
Wooden packing cases,
boxes, crates, drums and similar containers are classified under heading code
4415. These items may be simply nailed together, dovetailed or jointed in some
other way. They may be fitted with hinges, handles, fasteners, feet or corner
pieces and lined with a material like metal or paper. Previously used
containers that can be used again are classified under heading code 4415 too.
The following items
are also classified under heading code 4415:
· cable
drums - these are large, empty drums used to hold and transport electric,
telephone and similar cables - they often have a diameter that’s greater than 1
metre
· load
boards - these are portable platforms onto which a number of goods may be
loaded - other examples of load boards are platforms, post platforms,
collar-type box platforms, side-rail platforms and end-rail platforms
· pallets -
these are either load boards with 2 decks that are separated by bearers or with
a single deck that’s designed to be handled by a fork-lift truck or pallet
truck
· box
pallets - these have at least 3 vertical sides that are fixed, removable or
collapsible - box pallets are designed to be stacked with a double decked
pallet or another box pallet
Complete sets of
wooden boards that are unassembled and are intended to be made into packing
cases, crates and other containers are classified under subheading code 4415
10. These boards may be sawn, sliced or peeled and may be presented in a single
consignment. The bottoms, sides, lids and fastenings may or may not be arranged
in a series.
Incomplete sets of
wooden boards that are intended to be made into packing cases, crates and other
containers aren’t classified under heading code 4415. Instead they’re
classified under heading code 4421.
Wooden casks,
barrels, vats, tubs and other coopers’ products and parts - including staves -
are classified under heading code 4416. This includes casks and barrels that
have a body that bulges in the middle and two closed ends. Vats and tubs
usually have one closed end and may have a removable lid.
Staves are planed,
bent planks that are pared or chamfered at one or both ends. They have a groove
that’s called a ‘croze’ designed to help with assembly. Staves
may be:
· sawn on
only one of its main surfaces and not prepared any further
· cylindrically
sawn on at least one of its main surfaces and not prepared any further
New casks or barrels
that are imported for use in the whisky trade are sometimes prepared for use by
adding a few gallons of sweet sherry mixture to each cask. The casks are then
left for several months and rolled over periodically. The residue of sherry
mixture is removed before shipment.
Ornamental wood and
wooden ornaments are classified under heading code 4420. These
include:
· wood marquetry and inlaid wood
· caskets
and cases for jewellery, cutlery and similar items
· snuff
boxes, small boxes that can be carried in a pocket, handbag or on the person,
stationery cases, needlework boxes, tobacco jars and sweetmeat boxes
· statuettes and other ornaments
· wooden
furniture that isn’t covered in chapter 94, such as coat or hat racks, clothes
brush hangers, ashtrays, letter trays for office use, pen-trays and ink stands
Panels of wood
marquetry and inlaid wood are classified under subheading code 4420 90.
Marquetry generally consists of thin pieces of wood - and possibly other
materials, such as base metal, shell and ivory - that are glued to a wooden
backboard as decoration.
Classifying builders’ joinery and carpentry and
miscellaneous wood items
Builders’ joinery and
carpentry articles are classified under heading code 4418. They include cellular
wood panels, assembled flooring panels, shingles and shakes.
Joinery means
builders’ fittings like doors, windows, stairs and door and window frames.
Carpentry means woodwork such as beams, rafters and roof struts that are used
for structural purposes or for scaffolding, arch supports and so on. It also
includes assembled shuttering for concrete building work and glue laminated
timber - or ‘glulam’.
A shingle is wood
sawn lengthwise that’s thicker at one end - the butt - and thinner at the other
end - the tip. A shake is wood that’s split to reveal the natural texture of
the wood.
Solid laminated wood
panels with thick cores are classified under subheading code 4418 20, provided
that they’ve been further worked so they’re clearly only for use as doors. For
example, they could have recesses for handles, locks and hinges cut into them.
Unworked panels - sometimes known as solid core door blanks - aren’t classified
under this subheading code, even if their edges are veneered. Instead they’re
classified under heading code 4412.
Parquet flooring
panels are classified under subheading code 4418 79. These panels consist of a
‘wear layer’, made of blocks, strips, friezes and so on, that’s assembled on a
backing of an appropriate material, like wood, particle board, paper, plastic
and cork. Panels for mosaic floors are prefabricated panels made up of a number
of separate square or rectangular elements. They may include cabochons, which
are unfaceted, highly polished gemstones. The strips are laid out according to
a certain pattern, such as chequered, basket-weave and herringbone.
Plywood or veneered
panels that are meant to be used as flooring panels - and that have a thin
veneer of wood fixed to the surface to look like a flooring panel made up of
parquet strips - aren’t classified under subheading code 4418 40. Instead
they’re classified under heading code 4412.
Shuttering is
classified under subheading code 4418 40. It’s used for all types of concrete
construction work, for example for foundations, walls, floors, columns,
pillars, props and tunnel sections. Generally, shuttering is made from resinous
planks and beams. Plywood panels that are used for shuttering aren’t classified
under this subheading code even if they’re coated on one or both sides and are
clearly meant to be used as concrete shuttering. Instead they’re classified
under heading code 4412.
Cellular wood panels
are classified under subheading code 4418 91.
Miscellaneous wood
items are classified under heading code 4421 and include:
·wooden
articles made by turning or by any other method
· animal
housing, like rabbit-hutches, hen-coops, bee-hives and kennels
· troughs,
theatrical scenery, joiners’ benches, ladders, steps, trestles, labels for
horticulture, toothpicks, fencing panels, roller blinds, coat hangers, oars,
coffins and so on
·incomplete
sets of planks that are just parts of wooden packing cases, for example lids
·wooden
racks and shelves which may or may not be assembled, provided that they can’t
be identified as furniture
· garden
fencing made of trellis work nailed cross-wise and then stretched out - known
as ‘accordion system’ fencing
· skewers
and pointed sticks used for presenting certain foods
· wooden
handles for table knives, spoons and forks
· strips of
wood that are toothed or slotted on one edge to make book matches
· roller
blinds imported in sets, usually consisting of a wooden roller fitted at one
end with a metal cap and spring, a metal cap for the other end, two brackets, a
wooden lath and a rail and track
·fibreboard
toilet seats, which don’t have a visible grain and which are commonly coated
with an acrylic paint.
Classifying wood flooring
There is no single
commodity code that covers all types of wood flooring. Instead, classification
depends on what it’s made of, in some cases how it’s made and the type of wood
used - solid wood, wood fibre woods, tropical, plastic or wood laminate and so
on.
Sheets of sliced or
peeled - rotary cut - wood and strips and friezes for parquet flooring are
classified under heading code 4407. This type of wood is not fully prepared and
doesn’t give the finished appearance of parquet flooring. It hasn’t been worked
beyond planing, sanding or end-jointing.
Wood that’s
continuously shaped - for example tongued or grooved - along any of its edges
or faces is classified under heading code 4409.
Flooring with
an MDF core which is tongued and grooved (lock system) and a surface
of a photographic wood image on paper simulating a parquet panel which has an
overlay of melamine resin (varnish) for protection and has a base made of
impregnated paper is classified under 4411.
Strips of plywood or
veneered wood for parquet flooring - which may or may not be continuously
shaped along any of their edges or faces - are classified under heading code
4412. This heading code also includes plywood panels or veneered panels that
are used as flooring panels and that have a thin veneer of wood fixed to the
surface to make them look like flooring panels made up of parquet strips. These
may or may not be continuously shaped along any of their edges or faces.
Parquet strips that
are assembled into panels or tiles are classified under heading code 4418.
Non-assembled strips
and friezes for parquet flooring - consisting of narrow pieces of board which
have been continuously shaped along any of their edges or faces - are
classified under heading code 4409.
Cellular wood panels
and assembled parquet panels or tiles - including those consisting of parquet
strips assembled on a support of one or more layers of wood - are classified
under heading code 4418.
Characteristics of wood flooring
Solid and veneered
wood can be sanded and matures with age. The grade is determined by the number
of visible knots, colour variations and other markings that are found in the
wood. ‘Prime’ grades that have few or minor knots and variations are more
expensive and less rustic looking than those without a uniform appearance.
Many solid wood
floors are supplied factory finished, meaning they’ve been sanded and sealed
before delivery.
Veneered floors are
all factory finished and - as they’re a combination of hardwood and softwood
layers - they’re generally more stable than solid wood and less likely to
develop gaps between the boards.
Panels and strips of
wood flooring are given a tongue and groove construction to eliminate draughts.
This makes them stronger and easier to fit, unlike the older style,
square-edged planks or blocks.
Original hardwoods
such as oak and elm are giving way to cheaper softwood alternatives like pine.
Glossary of wood flooring terms
Some of the wood flooring
terms used in this guide - and in the Tariff - are listed and explained below:
· basket
pattern - assembly of fingers, blocks or strips placed edge to edge, to make up
a square, the side of which is the same length as the finger, block or strip
· brick pattern
- parquet made up of pieces of equal length and width, where the end joint is
at the centre of the juxtaposed element
· engineered
wood - layers of hardwood compressed together, like solid wood - it can be
sanded and renovated after laying
· French
flooring - flooring made up of pieces that have a random length and a series of
widths, arranged in a parallel direction
· herringbone
- parquet made up of pieces of the same size, with the ends cut at a right
angle, laid perpendicular to one another, at an angle of 45 degrees in relation
to the direction of the walls or battens
· Hungarian
pattern - parquet made up of pieces of the same size, with the ends cut at an
angle of 45 and 60 degrees, that are laid end to end at a right angle or at an
angle of 120 degrees, forming parallel patterns
· laminated
- laminated wood shouldn’t be confused with laminated plastic or paper - some
modern laminated flooring uses a photographic representation of wood on plastic
or paper that’s applied to high density fibreboard or a similar product - this
type of laminate doesn’t age and usually can’t be sanded and renovated like
solid wood
· multi-layer
flooring - wood flooring with a top layer thickness of at least 2.5 millimetres
before installation
· parquet -
wood flooring with a top layer thickness of at least 2.5 millimetres before
installation
· parquet
panel - pre-assembled laying unit made up from parquet pieces
· planking
- this is available in various widths, either with tongue and groove in lengths
or as plain square-edged planks that simply butt up against one another
· solid
wood block parquet - uniform brick-like blocks - usually oak - laid in a
herringbone, brick, ladder or basket formation
· solid
wood parquet - made up of different coloured hardwood sections to create
decorative patterning - this type of floor is usually allowed to acclimatise to
the building where it’s to be laid as the timber’s moisture content can vary,
this causes expansion and contraction so the wood needs time to stabilise
· strip
pattern - parquet made up of an assembly of equal width but random length
strips
· veneer -
a single thin or fine layer of wood that has been glued to a manufactured base
- veneer floors are generally fitted ‘floating’, which means they’re not fixed
to a sub-floor, they lie on a foam or cork underlay and must have a flat, even
surface beneath them
· wood
block - floors made up from small strips or blocks of wood, around three inches
wide and nine inches long, arranged in herringbone, basket-weave and other
geometric patterns
· wood
laminate - has thin layers of wood that are glued to a manufactured base
· wood
planks - come in long lengths with widths of 4 inches (or 10 centimetres) or
more
· wood
strip - boards are narrower and shorter than planks and have up to 3 strips of
wood per board
What’s not covered in chapter 44
The following items
are not covered in chapter 44:
· wood in
chips and similar forms, used mainly in perfumes and pharmaceutical products or
in insecticides and fungicides - this is classified under heading code 1211
· bamboo
and other woody materials used mainly for plaiting - these are classified under
heading code 1401
· wood in
chips and similar forms used mainly in dyeing or tanning - this is classified
under heading code 1404
· wood and
wood waste that’s coated with resin or made up as firelighters in some other
way - this is classified under heading code 3606
· wood
charcoal put up in the form of a medicament - this is covered in chapter 30
· wood
charcoal mixed with incense and put up in tablets or other forms - this is
classified under heading code 3307
· activated
charcoal - this is classified under heading code 3802
· drawing
charcoals, or charcoal pencils - these are classified under heading code 9609
· flour
made from the shells of coconuts or similar - this is classified under heading
code 1404
· plates or
strips of plastic containing wood flour as a filler - these are covered in
chapter 39
· boards of
ligneous materials that are agglomerated with cement, plaster or mineral
binding substances - these are classified under heading code 6808
· multiplex
paperboard - this is covered in chapter 48
· panels
that are identifiable as parts of furniture - these are generally covered in
chapter 94
· picture
frames that include printed pictures or photographs - these are classified
under heading code 4911
· framed glass
mirrors - these are classified under heading code 7009
· tools
with a blade, working edge, working surface or other working part formed by
base metal or other material, specified in note 1 for chapter 82
· hat-making
blocks - these are classified under heading code 8449
· wooden
casting moulds - these are classified under heading code 8480
· machinery
and parts of machinery - these are covered in chapter 84
· brushes
and brooms - these are classified under heading code 9603
· hand
sieves - these are classified under heading code 9604
· articles
like wooden trunks and boxes that are classified under heading code 4202
· goods
like basketware covered in chapter 46
· containers
specially designed to be transported - these are classified under heading code
8609
· casks and
similar products cut to shape for use as furniture - these are covered in
chapter 94
· imitation
jewellery - this is classified under heading code 7117
· clock
cases and parts - these are covered in chapter 91
· musical
instruments and parts - these are covered in chapter 92
· scabbards
and sheaths for side-arms - these are classified under heading code 9307
· furniture,
lamps and light fittings - these are covered in chapter 94
· smoking
pipes and parts, buttons and pencils - these are covered in chapter 96
· works of
art and antiques - these are covered in chapter 97
· cupboards,
with or without backs - these are classified under heading code 9403
· prefabricated
buildings - these are classified under heading code 9406
· footwear
and parts of footwear - these are covered in chapter 64
· walking
sticks and parts, umbrellas and riding crops - these are covered in chapter 66
· wheelbarrows,
carts and other wheeled vehicles, boats - these are covered in chapter 87
· mathematical,
drawing and measuring instruments - these are covered in chapter 90
· gun
stocks and other parts of firearms - these are classified under heading code
9305
· toys,
games and sports equipment - these are covered in chapter 95
· decking
board made of wood composite, waste wood fibres 60%, recycled plastic 30%, the
plastic giving the appearance of the board, and the wood fibres being just the
filling - these are covered in chapter 3918
Hints and tips
When you’re
classifying wood and wood products, there are some specific things to take into
account.
Tolerances
Wood can expand and
contract, often as a result of the weather. For wood with a thickness of six
millimetres or more that’s sawn or chipped lengthwise - classified under
heading code 4407 - the suggested tolerance is 19.05 millimetres or 0.75
inches.
For wood sheets no thicker
than 6mm that are used for veneering, plywood and similar laminated wood
(classified under heading code 4408) no tolerances are allowed. Goods can only
be classified under this heading if they meet the exact measurement
requirements.
Unassembled and disassembled articles
Articles of wood that
are unassembled or disassembled are classified under the same heading codes as
corresponding complete articles, as long as all of the parts are present.
Tropical wood
For the purposes of
classifying goods covered in chapter 44, the term ‘tropical wood’ covers the
following:
· abura, acajou d’afrique, alan, azob
· balsa
· dark red meranti, dibétou
· ilomba, imbuia, iroko
· jelutong, jongkong
· kapur, kempas, keruing
· light red meranti, limba
· mahogany, makoré, mansonia, meranti bakau, merbau
· okoumé
· palissandre de para, palissandre de rio, palissandre de rose
· ramin
· sapelli, sipo
· teak, tiama
· virola
· white
lauan, white meranti and white seraya
· yellow meranti
Tropical woods are
named according to the popular name that’s used in their main country of
production. A list of these woods - and alternative names for them - can be
found in the annex to chapter 44 of the Harmonised System Explanatory Notes.
Source: https://www.gov.uk/guidance/classifying-monitors-for-import-and-export, April, 2017 (updated).
