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44

Official Chapter Guide

Wood products and charcoal articles, specifically excluding bamboo and specific wood-derived goods.

Tariff Landscape

  • Wood products generally range in duty status, contingent on the specific type and use.
  • There are current ADD/CVD measures on certain plywood from China, reflecting a need for careful compliance in sourcing.
  • Section 301 tariffs may apply to some products under this chapter, particularly those sourced from countries with ongoing trade disputes.

Classification Strategy

  • Mistakes often occur when distinguishing between wood products and similar products that fall under other headings, such as bamboo or materials used for non-wood purposes (e.g., perfumery).
  • High-risk areas include handling products that undergo transformations such as compression or treatments, which may alter their classification.
  • Be cautious with multi-material articles where the primary component might not be wood, but still fall into this chapter.

Legal Framework

Executive Summary

  • Excludes wood used primarily in perfumery, pharmacy, or insecticidal purposes (heading 1211).
  • Excludes bamboo or woody materials used for plaiting (heading 1401).
  • Does not cover wood used in dyeing or tanning (heading 1404).
  • Activated charcoal is excluded (heading 3802).
  • Excludes articles from chapters 42 (e.g., leather goods), 64 (footwear), 66 (umbrellas), 68 (stones), 71 (jewelry), 94 (furniture), 95 (toys) and 97 (art).
  • Densified wood is defined as wood treated to increase density or hardness.
  • Wood includes bamboo and similar woody materials unless the context suggests otherwise.

Auditing products in Chapter 44?

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