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Heading 4402 : Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
Wood charcoal is obtained when wood is carbonised out of contact with air. It is classified in this heading whether in the form of blocks, sticks in granules or powder, or agglomerated with tar or other substances in briquettes, tablets, balls, etc.
Wood charcoal, unlike animal or mineral carbon, is lighter than water and in the piece shows the grain of wood.
The similar products obtained by carbonising coconut or other shells also fall in this heading.The heading excludes : (a) Wood charcoal put up in the form of medicaments as defined in Chapter 30. (b) Wood charcoal mixed with incense, put up in tablets or other forms (heading 33.07). (c) Activated carbon (heading 38.02). (d) Drawing charcoals (charcoal pencils) (heading 96.09).
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