HS 4420: Wood marquetry and inlaid wood; caskets and cases for...

Ghi chú giải thích

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)

Chapter 44 Notes (6)

1. 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 (heading 12.11); • (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 (heading 14.01); • (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in...

2. 2. In this Chapter, the expression "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. 3. Headings 44.14 to 44.21 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. 4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, 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. 5. Heading 44.17 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. 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.

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.

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