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This heading covers only household articles of wood, whether or not turned, or of wood marquetry or inlaid wood, which are of the nature of tableware or kitchenware. It does not, however, cover goods which are primarily ornamental in character, nor furniture.
The articles of this heading may be made of ordinary wood or of particle board or similar board, fibreboard, laminated wood or densified wood (see Note 3 to this Chapter).
The heading includes : spoons, forks, salad-servers; platters and serving-dishes; jars, cups and saucers; common spice-boxes and other kitchen containers; crumb-scoops, not incorporating brushes; napkin rings; rolling pins; pastry moulds; butter patters; pestles; nutcrackers; trays; bowls; bread boards; chopping boards; plate racks; capacity measures for use in the kitchen.The heading does not cover : (a) Coopers' products (heading 44.16). (b) Wooden parts of tableware or kitchenware (heading 44.21). (c) Brushes and brooms (heading 96.03). (d) Hand sieves (heading 96.04).
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