4412 39 — Plywood consisting solely of sheets of wood <= 6 mm thick, with both outer plies of coniferous wood (excl. of bamboo, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components)

4412 Plywood, veneered panels and similar laminated wood (+): 4412 10 – Of bamboo – Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: 4412 31 – – With at least one outer ply of tropical wood 4412 33 – – Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), liriodendron (Liriodendron spp.) or walnut (Juglans spp.) 4412 34 – – Other, with at least one outer ply of non-coniferous wood not specified in subheading 4412 33 4412 39 – – Other, with both outer plies of coniferous wood – Other: 4412 94 – – Blockboard, laminboard and battenboard 4412 99 – – Other

This heading covers: (1) Plywood consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle; this gives the panel greater strength and, by compensating shrinkage, reduces warping. Each of the component sheets is known as a "ply", and plywood is usually formed of an odd number of plies, the middle one being usually called the "core". (2) Veneered panels, i.e., panels consisting of a thin veneer affixed by gluing under pressure to a base, generally of inferior wood. If a base other than of wood (for example, panels of plastics) is veneered, such panels are also classified in this heading, provided the veneer gives the panel its essential character. (3) Similar laminated wood. This may be divided into two categories: – Blockboard, laminboard and battenboard, having a thick core made of blocks, laths or battens of wood glued together and surfaced with outer plies. Panels of this kind are very rigid and strong and may be used without framing or backing. – Panels in which the wooden core is replaced by other materials such as a layer or several layers of particle board, fibreboard, glued wood waste, asbestos or cork. The heading does not, however, cover solid articles such as beams and arches of laminated wood (so-called glued laminated timber) (generally heading 4418). Goods of this heading are classified here whether or not they have been worked to obtain the profiles of goods of heading 4409,

they may be curved, corrugated, perforated, cut or formed to shapes other than square or rectangular, and whether or not their surface, edge or end has been worked, or faced or coated (for example, with textile material, plastics, paint, paper or metal), or subjected to any other operation, provided that these operations do not give them the essential character of articles of other headings. The heading also covers plywood panels, veneered panels and laminated wood panels used as flooring panels and sometimes referred to as "parquet flooring". A thin wood veneer is fixed to the surface of such panels, thus imitating a flooring panel made of assembled parquet strips. The heading also excludes: (a) thin sheets for veneering obtained by slicing laminated wood (heading 4408); (b) panels of densified laminated wood (heading 4413); (c) cellular wood panels and assembled flooring panels, including parquet flooring panels, or floor tiles, including those consisting of wooden blocks, strips, friezes, etc., assembled on a base of one or more layers of wood and known as "multilayer" parquet flooring panels (heading 4418); (d) wood marquetry and inlaid wood (heading 4420); (e) panels clearly identifiable as parts of furniture (generally Chapter 94). Subheading Explanatory Note. Subheadings 4412 10, 4412 31, 4412 33, 4412 34 and 4412 39 Plywood falls in these subheadings even if its surface has been coated or further worked as described in the third-from-last paragraph of the Explanatory Note to heading 4412.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) wood in the form of chips, chips, sawdust or powder used principally in perfumery, pharmacy or for insecticidal, fungicidal or similar purposes (heading 1211);

(b) bamboo or other woody materials principally used for weaving, untreated, split or unsplit, not sawn or sawn along or cut or cut in length (heading 1401);

(c) wood in the form of chips, chips, sawdust or powder used principally for dyeing or tanning (heading 1404);

(d) activated charcoal (heading 3802);

(e) articles of heading 4202;

(f) goods of Chapter 46;

(g) Shoes or parts thereof of Chapter 64;

(h) goods of Chapter 66 (e.g. umbrellas, canes and parts thereof);

(ij) the goods of heading 6808;

(k) jewelry of heading 7117;

(l) goods of Section XVI or XVII (e.g. parts of machinery, casings, lids, machinery and apparatus and articles of master coachmen);

(m) goods of Title XVIII (e.g. watch cases, musical instruments and parts thereof);

(n) parts of firearms (heading 9305);

(o) articles of Chapter 94 (e.g. furniture, fixtures and lighting equipment, prefabricated constructions);

(p) Articles of Chapter 95 (e.g. toys, games, sports equipment);

(q) articles of Chapter 96 (e.g., pipes and parts thereof, buttons, pencils, monopores, bipeds, tripods and the like), with the exception of wooden housings and pens for articles of heading 9603; or

(r) Articles of Chapter 97 (e.g. works of art).

2. In this chapter, the term “pressed wood” means wood that has undergone chemical or physical treatment (when the layers are joined together, the treatment must be greater than necessary for simple bonding of the layers), resulting in increased density or hardness together with improved mechanical strength or resistance to chemical or electrical effects.

3. Headings 4414 to 4421 cover articles of the corresponding description of chipboards or similar boards, fibreboards, layered or pressed wood, similar to wood products.

4. The articles of heading 4410, 4411 or 4412 may be given the profile characteristic of the articles of heading 4409 and may be curved, corrugated, perforated, cut or shaped in a different shape than square or rectangular, or subjected to any other treatment, provided that this does not give them the properties of the articles of other headings.

5. Heading 4417 does not include tools whose blade, working edge, working surface or other working part is made of any of the materials listed in note 1 to Chapter 82.

6. Subject to the provisions of Note 1 above, and unless the context otherwise requires, the term “wood” in the headings of this Chapter also applies to bamboo and other woody materials.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. For the purposes of subheading 4401 31, the expression ‘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 subheading 4401 32, the expression ‘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 subheading 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 subheading 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

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of heading 4405, the term “wood flour” means wood powder not more than 8 wt.% of which is retained on a sieve with holes of 0.63 mm.

2. В подсубпозициях 4418 11 100 0, 4418 21 100 0 и 4420 90 910 0 термин «древесина тропических пород» означает древесину следующих пород: аукумея Клайна, триплохитон твердосмольный, энтандрофрагма цилиндрическая, энтандрофрагма полезная, кайя иворензис, мимузопс Геккеля, хлорофора высокая, или африканское тиковое дерево, энтандрофрагма ангольская, мансония высокая, иломба, или пикнантус анголезский, ловоа (виды), терминалия пышная, лофира крылатая, шорея с темно-красной древесиной, шорея с бледно-красной древесиной, шорея бакау, древесина различных видов шореи, парашореи, пентакме, заболонная древесина шореи всех видов, парашорея, шорея фагуцина и другие виды шореи, фрагрэа душистая, двукрылоплодник, гонистилюс Варбурга, дриабаланопс ароматный, или камфорное дерево, тик, jongkong, интсия Бейкера, диера тонкоребристая, коомпассия, вирола суринамская, махогониевое, или красное дерево (Swietenia spp.), феба пористая, бальза, палисандр Рио, палисандр Пара и бразильское розовое дерево.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. В подсубпозициях 4403 49 950 2, 4407 29 150 2, 4407 29 830 1, 4407 29 850 1, 4407 29 950 1, 4408 39 550 1, 4408 39 550 5, 4408 39 550 8, 4408 39 700 1, 4408 39 850 1, 4408 39 850 5, 4408 39 850 8, 4408 39 950 1, 4408 39 950 5, 4408 39 950 8, 4412 10 000 1, 4412 10 000 4, 4412 31 900 1, 4412 41 000 1, 4412 51 000 1, 4412 91 000 1 термин «древесина тропических пород» означает древесину следующих пород: митрагина прилистниковая, кайя иворензис, афрормозия (виды), брахистегия (виды), фрагрэа душистая, карапа гвианская, или крабовое дерево, aningre, туррэантус африканский, лофира крылатая, balau, бальза, гварея пахучая с бледно-розовой древесиной, гварея пахучая с розовато-коричневой древесиной, приория копаифера, цедрела (виды), пиптадения африканская, шорея (виды), ловоа (виды), афзелия, терминалия иворенская, кордия Гоэлда, сырное дерево, fuma, кратоксилон древовидный, иломба, или пикнантус анголезский, феба пористая, паратекома, хлорофора высокая, или африканское тиковое дерево, бразильский копал, диера тонкоребристая, кариниана легалис, jongkong, дриабаланопс ароматный, или камфорное дерево, коомпассия, двукрылоплодник (виды), энтандрофрагма Кандолля, цистантера макоцветная, koto, шорея с бледно-красной древесиной, терминалия пышная, кордия (виды), плантимисциум (виды), махогониевое, или красное дерево, мимузопс Геккеля, квалеа (один из видов), мансония высокая, тарриетия (виды), шорея бакау, хопея (виды), интсия Бейкера, merpauh, анизоптера (виды), moabi, тарриетия полезная, триплохитон твердосмольный, аукумея Клайна, onzabili, orey, ovengkol, озиго, или пахилобус бутнеров, птерокарпус гибонский, драконтомелум дао, палисандр Гватемала, палисандр Пара, палисандр Рио, бразильское розовое дерево, эуксилофора парэнзис, pau marfim, альстония конгензис, тетрамериста оголенная, вохизия гондурасская, гонистилюс Варбурга, энтандрофрагма цилиндрическая, бомбакопсис, псевдосиндора болотная, энтандрофрагма полезная, sucupira, suren, tauari, тик, энтандрофрагма ангольская, госсвейлеродендрон бальзамный, вирола суринамская, древесина различных видов шореи, парашореи и пентакме, заболонная древесина шореи всех видов, парашорея, шорея фагуцина.

2. For the goods of heading 4407:

- the humidity index is determined in accordance with ISO 4470-81 (GOST 16588-91) and (or) national standards, as well as certified and other methods (methods) of measurements that meet the requirements of the legislation of the member states of the Eurasian Economic Union in the field of ensuring uniformity of measurements;

the thickness is determined in millimeters at any place of the length of the timber, but not closer than 150 mm from the end;

The width is defined in millimeters:

in trimmed with parallel edges - in any place of the length of the timber, where there is no obsol, but not closer than 150 mm from the end;

in uncircumcised, unilaterally trimmed - in the middle of the length of the timber as a half-sum of the widths of both strata (excluding bark and club), and fractions up to 5 mm are not taken into account, fractions of 5 mm or more are considered for 10 mm;

in trimmed with non-parallel edges - in the middle of the length of the timber on a formation that does not contain obsol.