Wood 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 94.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003343)

20 more specifically for "Wood 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 94." As per the Explanatory Notes to heading 44.20, articles of wooden furniture, other than those of Chapter 94, are included therein, for example coat or hat racks,...

Source: advance_ruling (8000004414)

The Explanatory Notes to heading 44.20 state that this heading includes: "(1) cases and boxes of wood, for knives, cutlery, scientific apparatus, etc.; (2) Articles of wooden furniture, other than those of Chapter 94 (see the General Explanatory Note to that Chapter)." The product at issue does not meet the term "furniture" in the General Explanatory Notes to Chapter 94 as the term does not...

Source: advance_ruling (C-2015-006084)

The Explanatory Notes to heading 44.20 state that this heading includes: "(1) Boxes of lacquered wood (of the Chinese or Japanese type); cases and boxes of wood, for knives, cutlery, scientific apparatus, etc; snuff-boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes. However, the...

Source: advance_ruling (C-2015-006087)

The Explanatory Notes to heading 44.20 state that “The heading includes: (2) Articles of wooden furniture, other than those of Chapter 94 (see the General Explanatory Note to that Chapter)”. The product at issue does not meet the term “furniture” in the General Explanatory Notes to Chapter 94 as the term does not apply to articles used as furniture but designed for placing on other furniture...

Source: advance_ruling (C-2015-011801)

The Explanatory Notes to heading 44.20 state that “The heading includes: (1) Boxes of lacquered wood (of the Chinese or Japanese type); cases and boxes of wood, for knives, cutlery, scientific apparatus, etc.; snuff-boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes. However, the...

Source: advance_ruling (C-2015-011802)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2018-002161)

Wood 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 94

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Wood marquetry and inlaid wood This subheading covers panels of wood marquetry and inlaid wood. Marquetry usually consists of thin pieces of wood or other materials (base metal, shell, ivory, etc.) glued to a wooden backboard for decorative purposes.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

This Chapter covers,subjectto the exclusions listed in the Explanatory Notes to this Chapter:(1) All furniture and parts thereof (headings 94.01 to 94.03).. . .For the purpose of this Chapter, the term “furniture” means:(A) Any “movable” articles (not includedunder other more specific headings of the Nomenclature), which have the essential characteristics that they are constructed for placing...

Source: citt_decision (AP-2012-031)