SAPELE WHICH IS A TROPICAL WOOD ALSO KNOWN AS SAPELLI EXCEEDING 6MM IN THICKNESS. THE WOOD IS NOT PLANED OR SANDED BUT IS SAWN TO SPECIFIC LENGTHS AND WILL BE USED FOR JOINERY, FURNITURE AND MOULDINGS.

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF GENERAL INTERPRETATIVE RULES 1 AND 6; SUBHEADING NOTE IN SECTION IX TO CHAPTER 44; THE TEXT OF CODES 4407, 4407 29 AND 4407 29 69; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 4407 AND ANNEX (APPELLATION OF CERTAIN TROPICAL WOODS) TO CHAPTER 44 pg. 831.