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This heading covers all articles of wood manufactured by turning or by any other method, or of wood marquetry or inlaid wood, other than those specified or included in the preceding headings and other than articles of a kind classified elsewhere irrespective of their constituent material (see, for example, Chapter Note 1).
It also covers wooden parts of the articles specified or included in the preceding headings, other than those of heading 44.16.
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 :(1) Spools, cops, bobbins, sewing thread reels, etc. These articles normally have a stem (or core) of turned wood on which yarn or fine wire can be wound; the stem may be cylindrical or conical, usually with a central bore, and may have a flange at one or both ends. The heading also includes bobbins made up of a central stem of turned wood with fitted ends of wood or other material and used, for example, for insulated electric wire. (2) Rabbit-hutches, hen-coops, bee-hives, cages, kennels, troughs; yokes for livestock. (3) Theatrical scenery; joiners' benches; joiners' benches; tables with a screw device for holding the cross threads, used in the hand sewing of books; ladders and steps; trestles; letters, road signs, figures; signs; labels for horticulture, etc.; toothpicks; trellises and fencing panels; level crossing gates; roller blinds, Venetian and other blinds; spigots; templates; rollers for spring blinds; clothes hangers; washing boards; ironing boards; clothes pegs; dowel pins; oars, paddles, rudders; coffins. (4) Wood paving blocks which are usually uniform in size and generally have rectangular sides. They are manufactured by means of a multiple circular saw cutter.
Spacing strips may sometimes be nailed to the sides to allow for swelling of the blocks when laid. (5) Match splints which are manufactured by cutting drawn, or more usually, sliced or peeled wood, to the dimensions of matches. They may also be punched in quantity out of a single block of wood. They may be impregnated with chemical substances (e.g., ammonium phosphates) but are not classified in this Chapter if with their inflammable heads. The heading also covers strips of wood toothed or slotted on one edge for the manufacture of book matches. (6) Wooden pegs or pins for footwear which are made in the same way as match splints, but which are pointed at one end and may be of round, square or triangular section. They are used in some cases instead of nails for fixing the soles and heels of boots and shoes (7) Capacity measures other than kitchenware of heading 44.19. (8) Wooden handles for table knives, spoons and forks. (9) Panels consisting of laths of roughly sawn wood, assembled with glue in order to facilitate transport or later working. (10) Moulded wood built up by superimposing a moulding on another piece of moulded or unmoulded wood (other than that of heading 44.18). The heading does not cover : (a) Strips of wood for match splints (heading 44.04). (b) Unfinished shoe pegs in the form of strips of wood, of which one edge is sharply bevelled on both sides, ready for cutting into pegs (heading 44.09). (c) Wooden handles, for knives (other than table knives) and other tools or implements, of heading 44.17. (d) Articles of Chapter 46. (e) Footwear and parts thereof of Chapter 64. (f) Walking-sticks and parts of walking-sticks, umbrellas or riding-crops (Chapter 66). (g) Machines, machinery parts and electrical goods of Section XVI (for example, wooden moulding patterns of heading 84.80). (h) Goods of Section XVII (for example, boats, wheel-barrows, carts and other vehicles, wheelwrights' wares). (ij) Mathematical or drawing instruments, measuring instruments (other than those for measuring capacity) and other goods of Chapter 90. (k) Gun stocks and other parts of arms (heading 93.05). (l) Toys, games and sports requisites (Chapter 95).
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