This heading covers :(A) Fuel wood, which is generally in the form of : (1) Short pieces of logs, usually with the bark. (2) Split logs or billets. (3) Twigs, faggots, rough sticks, vine stems, tree stumps and roots. (B) Wood in chips or particles, i.e., wood mechanically reduced into small chips (flat, rigid and roughly squared) or particles (thin and flexible) used for producing cellulose pulp by mechanical means, by chemical means or by combining mechanical and chemical means or for the manufacture of fibreboard or particle board. By virtue of Note 6 to this Chapter, the heading also includes similar products obtained, for example, from bamboo.
Pulpwood presented in the round or quarter-split is excluded (heading 44.03). (C) Sawdust, whether or not agglomerated in logs, briquettes, pellets or similar forms. (D) Wood waste and scrap, not usable as timber. These materials are used in particular for pulping (manufacture of paper) and in the manufacture of particle board and fibreboard and as fuel. Such waste and scrap includes, saw mill or planing mill rejects; manufacturing waste; broken planks; old crates unusable as such; bark and shavings (whether or not agglomerated in logs, briquettes, pellets or similar forms); other waste and scrap of joinery and carpentry; spent dyewood and tanning wood or bark. The heading also includes wood waste and scrap segregated from construction and demolition waste and not usable as timber. However, wood articles so segregated and suitable for reuse as such (e.g., beams, planks, doors) are classified in their appropriate headings.
The heading also excludes : (a) Wood and wood waste coated with resin or otherwise made up as firelighters (heading 36.06). (b) Logs of the kind used for pulping or for the manufacture of match sticks (heading 44.03); these, unlike fuel logs, are carefully graded, may be barked or peeled and are generally not broken, split, curved, knotty or forked. (c) Chipwood of a kind used for plaiting or making sieves, chip-boxes, pill-boxes, etc., and wood shavings used in the manufacture of vinegar or for the clarification of liquids (heading 44.04). (d) Wood wool and wood flour (heading 44.05).
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