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44.04 ‑ Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking‑sticks, umbrellas, tool handles or the like; chipwood and the like.
This heading covers :(1) Hoopwood, consisting of split rods of willow, hazel, birch, etc., whether with the bark or roughly shaved, and used in the manufacture of barrel hoops, hurdles, etc. Hoopwood is usually put up in bundles or coils.
Hoopwood cut to length and notched at the ends for interlocking when fitted to the barrel falls in heading 44.16. (2) Split poles, consisting of stems or branches of trees split along the length. These are largely used as supports in horticulture and agriculture, for fencing or in some cases as ceiling or roofing laths. (3) Pointed piles, pickets and stakes (including fence posts), consisting of round or split poles, pointed at the ends, whether or not peeled or impregnated with preservative, but not sawn lengthwise. (4) Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, of a length and thickness clearly suitable for the manufacture of walking‑sticks, whips, golf‑club shafts, umbrellas, handles for tools, besoms, etc., dyeing sticks and the like.
Similar wood which has been planed, turned (on an ordinary or a pole lathe), bent, or otherwise further worked and is recognisable as umbrella handles, walking‑sticks, tool handles, etc., is classified in the headings for the respective articles. (5) Chipwood, that is, wood sliced, peeled or sometimes sawn in flexible, narrow, thin and even strips of a kind used for plaiting and for making sieves, chip‑boxes, chip‑baskets, pill‑boxes, match‑boxes, etc. It also includes similar strips of wood for making match splints and boot or shoe pegs.
The heading also covers wood shavings, usually of beech or hazel, which resemble coiled chipwood and are used in the manufacture of vinegar or for the clarification of liquids; these can be distinguished from the waste shavings of heading 44.01 because they are of uniform thickness, width and length and are evenly coiled into rolls.
Blanks for brush bodies or for boot or shoe lasts fall in heading 44.17.
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