Chapter 44: Wood and articles of wood; wood charcoal

Section IX — Wood and articles of wood; cork and articles of cork

21 headings · 334 total HS codes

Classification Notes for Chapter 44
Notes 1. This Chapter does not cover: a. Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (1211); b. Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (1401); c. Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (1404); d. Activated charcoal (3802); e. Articles of 4202; f. Goods of Chapter 46; g. Footwear or parts thereof of Chapter 64; h. Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); i. ij. Goods of 6808.00.00; j. Imitation jewellery of 7117; k. Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights; wares); l. Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); m. Parts of firearms (9305); n. Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); o. Articles of Chapter 95 (for example, toys, games, sports requisites); p. Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of 9603; or q. Articles of Chapter 97 (for example, works of art). 2. In this Chapter, "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3. 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood. 4. Products of 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. 5. 4417.00.00 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. 6. Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature. Subheading Notes 1. For the purposes of 4401.31.00, “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. 2. For the purposes of 4401.32.00, “wood briquettes” means by‑products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross‑sectional dimension greater than 25 mm. 3. For the purposes of 4407.13, “S‑P‑F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown. 4. For the purposes of 4407.14, “Hem‑fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown. Additional Notes 1. For the purposes of 4403.4, 4407.2, 4408.3, 4409.22.00, 4412.31.00, 4412.41, 4412.51, 4412.91, 4414.10.00, 4418.11.00, 4418.21.00, 4419.20.00 and 4420.11.00, “tropical wood” means one of the following types of wood:Abarco, Abura, Acacia, Acajou d’Afrique, Adjouaba, Afina, Afrormosia, Aielé, Aiéouéko, Akak, Ako, Akossika, Alan, Alep, Almácigo, Almendrillo, Alumbi, Amapa, Amapola, Amberoi, Amourette, Andira, Andiroba, Andoung, Angelim, Angelim rajado, Angelim vermelho, Angueuk, Aniégré (Aningré), Apobeaou, Araribà, Arisauro, Aromata, Assacù, Assas, Avodiré, Awoura, Ayous (Obéché), Azobé, Balata pomme, Balau red, Balau yellow, Balsa, Balsamo, Banga-wanga, Baromalli, Basralocus, Batai, Batibatra, Benuang, Bété (Mansonia), Bilinga, Billian, Bintangor, Bitis, Bodioa, Bois rose femelle, Bomanga, Bossé clair, Bossé foncé, Botong, Breu-sucuruba, Bubinga, Burada, Burmese Ebony, Burmese Rosewood, Busehi, Cabreùva, Cachimbo, Cambara (Jaboty), Canalete, Canelo, Canelón, Capomo, Caracoli,Castanheiro Para, Castanopsis, Catiguà, Cativo, Cedro, Cedroi, Celtis d’Afrique (Diania, Ohia), Cerejeira, Champak, Checham, Chengal, Chicha/Xixa, Cocobolo, Comino Crespo, Congotali, Copaiba, Cordia d’Afrique, Coula, Crabwood d’Afrique, Cristobal granadillo, Cumaru, Cupiuba, Curupay, Dabéma, Dibétou, Difou, Divida, Djohar, Douka (Makoré), Doussié, Drago, Duabanga, Dukali, Durian, Ebène d’Afrique (Ebène Madagascar), Ebène noire d’Asie, Ebène veinée d’Asie, Ebiara, Ekaba, Ekoune, Emien, Essessang, Essia, Essoula, Etimoé, Eveuss, Evino, Eyek, Eyong, Eyoum, Faro, Faveira, Faveira Amargosa, Fijian Sterculia, Framiré, Formigueiro, Freijo, Fuma (Fromager), Gaiac, Galacwood, Gale Silverballi, Gavilan, Gavilán Blanco, Geronggang, Gerutu, Gheombi, Goiabao, Gombé, Greenheart, Grenadille d’Afrique, Grigri, Guágara, Guariuba, Haiari, Haldu, Hard Alstonia (Pulaï), Hevea, Higuerilla, Huruasa, Iatandza, Ibirà Pytâ, Idewa, Igaganga, Ilomba, Imbuia, Inga, Ingyin, Inyak, Ipé, Iroko, Itaùba, Izombé, Jacareuba, Jatoba, Jelutong, Jequitiba, Jito, Jongkong, Jorori, Jùraco, Kabok, Kadam, Kanda (Kanda brun, Kanda rose), Kapokier, Kapur, Karité, Kasai, Kaudamu, Kedondong, Kekatong, Kékélé, Kelat, Keledang (Terap), Kembang semangkok, Kempas, Keranji, Keriti Silverballi, Keruing, Kiasose, Kibakoko, Kikenzi, Kokko, Kondroti, Kosipo, Kotibé, Koto, Kulim, Kumbi, Kungkur, Kurokaï, Landa, Lati, Laurel (Indian), Limba, Limbali, Limonaballi, Loliondo, Longhi, Lotofa, Louro vermelho, Lupuna, Lusambya, Maçaran-duba, Machang, Machiche, Mafu, Mafumati, Mahogany, Malagangai, Malas, Manbodé, Mandio-queira, Manil, Manil Montagne, Marupa, Mata-Mata, Mata Ulat, Mecrussé, Medang, Melunak, Mempening, Mengkulang, Mepepe, Meransi, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Messassa, Metondo, Mirindiba-Doce, Mjombo, Moabi, Moambé jaune, Molave, Momoqui, Monghinza, Mopaani, Mopé, Mora, Moral, Morototo, Movingui, Mtambara, Mtandarusi, Mubala, Mueri, Mugaita, Mugonha, Muhimbi, Mühühü, Muira-piranga, Muiratinga, Mukarati, Mukulungu, Muninga, Muniridan, Musharagi, Musine, Mussibi (Mutenyé), Mutaco, Mutondo, Muziga, N’téné, Naga, Nargusta, Nganga, Niangon, Nieuk, Niové, Nyatoh, Obéro, Odzikouna, Okan, Okoué, Okoumé, Olon, Olonvogo, Onzabili, Orey, Osanga, Ossimiale, Ossoko, Ovengkol, Ovoga, Ozigo, Ozouga, Paco, Padauk Amboyna, Padouk d’Afrique, Paldao, Palissandre d’Asie, Palissandre de Guatemala, Palissandre de Madagascar, Palissandre de Rose, Palissandre de Santos, Palissandre Honduras, Palissandre Panama, Palissandre Para, Palissandre Rio, Panacoco, Pao rosa, Parapara, Parcouri, Pashaco, Pau amarelo, Pau marfim (Peroba rosa), Pau mulato, Pau rosapau, Pau Roxo, Penaga, Pernambouc, Peruvian Pepper, Pillarwood, Pilon, Piquia, Platano, Pombeira, Primavera, Punah, Pyinkado, Quaruba, Ramin, Rengas, Resak, Rikio, Rosawa, Rose of the Mountain, Sabicu, Saboarana, Safukala, Sal, Sali, Sandalwood, Sapelli, Sapucaia, Saqui-Saqui, Satin Ceylan, Sepetir, Seraya (white) (White Lauan), Sesendok, Simpoh, Sipo, Slangehout, Sobu, Sougué, Sucupira, Sumauma, Suren, Suya, Tali, Tamboti, Tani, Tanimbuca, Tapiá, Tasua, Tatajuba, Tauari, Tchitola, Teak, Tembusu, Tento, Terminalia (brown), Terminalia (yellow), Thinwin, Tiama, Timbo, Tipa, Tola (Oduma), Toubaouaté, Trebol, Tsanya, Tualang, Umgusi, Umiri, Urunday, Vene, Vésàmbata, Virola, Wacapou, Walaba, Wamara, Wamba, Wengé, Xoan, Yemane, Yungu, Zingana. 2. For the purposes of 4407.29.92, 4408.10.13, 4408.39.1, 4408.39.13, 4408.90.13, 4412.10.21, 4412.10.30, 4412.41.10, 4412.51.10 and 4412.91.10, “tropical wood” means one of the following types of wood:Abura, Acajou d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aniégré (Aningré), Avodiré, Ayous (Obéché), Azobé, Balau red, Balau yellow, Balsa, Bété (Mansonia), Bossé clair, Bossé foncé, Cambara (Jaboty), Cativo, Cedro, Dabéma, Dibétou, Doussié, Douka (Makoré), Framiré, Freijo, Fuma (Fromager), Geronggang, Hard Alstonia (Pulaï), Ilomba, Imbuia, Ipé, Iroko, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Limba, Louro vermelho, Maçaran-duba, Mahogany, Mandio-queira, Mengkulang, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk Amboyna, Paldao, Palissandre de Guatemala, Palissandre de Rose, Palissandre Para, Palissandre Rio, Pau amarelo, Pau marfim (Peroba rosa), Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Seraya (white) (White Lauan), Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola (Oduma), Virola.
HeadingDescriptionGeneral RateSub-codesFTAs
4401Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms0%1316 FTAs
4402Wood charcoal (including shell or nut charcoal), whether or not agglomerated0%317 FTAs
4403Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared0%2316 FTAs
4404Hoopwood; 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 like0%216 FTAs
4405Wood wool; wood flour0%116 FTAs
4406Railway or tramway sleepers (cross-ties) of wood0%617 FTAs
4407WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR END-JOINTED, OF A THICKNESS EXCEEDING 6 mm0%8517 FTAs
4408SHEETS FOR VENEERING (INCLUDING THOSE OBTAINED BY SLICING LAMINATED WOOD), FOR PLYWOOD OR FOR SIMILAR LAMINATED WOOD AND OTHER WOOD, SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED, SPLICED OR END-JOINTED, OF A THICKNESS NOT EXCEEDING 6 mm0%3316 FTAs
4409Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed0%1416 FTAs
4410Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances5%716 FTAs
4411Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances0%1614 FTAs
4412Plywood, veneered panels and similar laminated wood0%5814 FTAs
4413Densified wood, in blocks, plates, strips or profile shapes5%114 FTAs
4414Wooden frames for paintings, photographs, mirrors or similar objects5%215 FTAs
4415Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood5%215 FTAs
4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves5%114 FTAs
4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood0%115 FTAs
4418Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes0%3417 FTAs
4419Tableware and kitchenware, of wood5%616 FTAs
4420Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 945%416 FTAs
4421Other articles of wood0%516 FTAs

Frequently Asked Questions

What is the import duty on wood and articles of wood; wood charcoal in Australia?

Chapter 44 of the Australian Tariff covers wood and articles of wood; wood charcoal. Duty rates vary by product — there are 21 headings in this chapter. Use the table below to find specific rates, or try our free calculator for an instant estimate.

Are there FTA concessions for Chapter 44 goods?

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