Präferenzsätze
51
verfügbare Ursprünge
1. For the purposes of subheading 4403 41, 4403 49, 4407 21 to 4407 29, 4408 31 to 4408 39 and 4412 31, the following are 'tropical wood': Abura, Acajou d'Afrique, Afara/Limba, Aformosia, Agba, Akossika, Alan, Andiroba, Aningre, Avodir, Azobe, Balau, Balsa, Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro, Maçaranduba, Mahogany, Makoré, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.
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 1211); (b) bamboo 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 1401); (c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404); (d) activated charcoal (heading 3802); (e) articles of heading 4217; (f) footwear or parts thereof of Chapter 64; (g) goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (h) goods of heading 6808; (ij) goods of Chapter 71 (for example, imitation jewellery); (k) goods of Section XVI or 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 (heading 9305); (n) articles of Chapter 94 (for example, furniture, luminaires, prefabricated buildings); (o) articles of Chapter 96 (for example, smoking pipes, buttons and pencils), and hand sieves and hand riddles (heading 9604); (p) articles of Chapter 97 (for example, works of art). 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. In headings 4414 to 4421, articles of particle board or similar board, of fibreboard, of laminated wood or of densified wood are to be classified as articles of the corresponding kind of wood. 4. Products of heading 4410, 4411 or 4412 may be worked to form the profiles described in respect of the wood of heading 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.
Section IX has no Section Notes. Classification rules are governed by the Chapter Notes of Chapters 44 (Wood), 45 (Cork) and 46 (Manufactures of straw, esparto and other plaiting materials; basketware and wickerwork). Key rules include: Chapter 44 contains extensive exclusion lists directing products to other chapters (e.g., furniture to Chapter 94, instruments to Section XVIII), and defines the scope of 'wood' to include bamboo and other materials of a woody nature. Chapter 45 distinguishes between natural cork and agglomerated cork and their respective articles.
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.
2017/1983
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4412 , 4412 99 and 4412 99 85 . The article is similar laminated wood as defined by heading 4412 (see also the Harmonised System Explanatory Notes (HSEN) to heading 4412 , third paragraph). Classification under heading 4413 is excluded as the article does not comply with the definition of ‘densified wood’ in Note 2 to Chapter 44 because the pressing to which it is subjected increases its density by 24 % only and the article's surface remains soft, as is evident by a physical examination of the article. Classification under heading 4418 is also excluded, as the article is not identifiable as woodwork, used in the construction of buildings, in the form of assembled goods or as recognisable unassembled pieces (see also the HSEN to heading 4418 , first paragraph). It is of general use and it does not have any objective characteristics which would make it recognisable as builders' joinery and carpentry of wood. The article is therefore to be classified under CN code 4412 99 85 as other similar laminated wood. Documented CN 2026 code: 44124900, 4412. Commission 2026 transposition note: 4412 49 00 Modification of structure of heading 4412.
1128/2012
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4412, 4412 32 and 4412 32 10. Classification under heading 4413 as densified wood is excluded as the panel has not been chemically or physically treated to increase its density or hardness and improve its mechanical strength or resistance to chemical or electrical agencies (see also the HS Explanatory Notes to heading 4413). The panel is considered to be plywood as it consists of several sheets of wood glued and disposed one on the other so that the grains of successive layers are at an angle (see also the HS Explanatory Notes to heading 4412, point (1)). The panel is therefore to be classified under CN code 4412 32 10 as other plywood with at least one outer ply of non-coniferous wood. Documented CN 2026 code: 44123320, 4412. Commission 2026 transposition note: 4412 33 20 Modification of structure of heading 4412.
309/2010
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4412, 4412 94 and 4412 94 90. Classification under heading 4418 as carpentry of wood, more specifically as shuttering for concrete constructional work, is excluded, as the product does not have any characteristics other than the coating of resin, enabling it to be identified as being designed for constructional purposes. See also the Harmonised System Explanatory Notes to heading 4418 (in particular the last sentence of paragraph 3). The intended use for construction shuttering is therefore not inherent to the product. Consequently, the product does not have the objective characteristics and properties to be classified under heading 4418. Given its characteristics, the product is to be classified under CN code 4412 94 90 as other blockboard, laminboard and battenboard (see also the Harmonised System Explanatory Notes to heading 4412, (3)). Documented CN 2026 code: 44125900, 4412. Commission 2026 transposition note: 4412 59 00 Modification of structure of heading 4412.