Voluntary Report - public distribution

**Date:** 11/14/2006

**GAIN Report Number:** CH6102

CH6000

**China, Peoples Republic of**

**Solid Wood Products**

**China Wood Trade Policy Updates**

**2006**

**Approved by:**

![](media/image1.wmf)Maurice House

U.S. Embassy

**Prepared by:**

Mark Petry and Zhang Lei

**Report Highlights:**

On November 3, China published another regulation to provide final
clarity for wood manufacturers that export value-added wood products
made from imported raw material. China stated that these raw materials
can be imported without the value-added tax (VAT) and without duty as
long as the processed products are exported. This announcement should
end several months of confusion in the private sector and within
regional Customs offices regarding the status of this preferential trade
program. Additionally, China has imposed a ten percent export tax on all
solid wood flooring. The impact on U.S. exporters of the continuation of
the processing trade is positive and negligible for the export tax.

Includes PSD Changes: No

Includes Trade Matrix: No

Unscheduled Report

Beijing \[CH1\]

\[CH\]

# Executive Summary

On November 3, China published another regulation to provide final
clarity for wood manufacturers that export value-added wood products
made from imported raw material. China stated that these raw materials
can be imported without the value-added tax (VAT) and without duty as
long as the processed products are exported. This announcement should
end several months of confusion in the private sector and within
regional Customs offices regarding the status of this preferential trade
program. However, domestically produced solid wood will no longer
receive similar preferential treatment. Therefore, China has effectively
created a system where imported raw materials can be re-exported with a
significant tariff/tax advantage relative to wood products of domestic
origin. Additionally, China has imposed a ten percent export tax on
solid wood flooring. The impact on U.S. exporters of the continuation of
the processing trade is positive and negligible for the export tax.

# 

# Processing Trade Re-Instated, but VAT Rebate Remains Reduced 

In recent years, the main trade preference programs for the wood
processing industry have been the "processing trade" tariff preference
and the value-added tax (VAT) refund. Raw materials under the processing
trade category can be imported duty and VAT free if they are
subsequently re-exported as a value-added product. If the final export
product contained domestically produced wood, it could apply for a
refund of a percentage of the VAT. These two programs ran in parallel so
that there was little or no discrimination between imported or
domestically produced raw materials.

Earlier this year, China adjusted the two policies to eliminate some
categories of imports from these programs and thereby, discourage the
processing of certain wood products in China for export. FAS GAIN report
[CH6089](http://www.fas.usda.gov/gainfiles/200610/146249334.pdf) details
the evolution of this policy.

On November 3, the Chinese Government reversed its recent policy
direction and re-authorized the use of the "processing trade"
preferential trade program that allows VAT and duty free treatment for
imported wood products that are processed and re-exported as value-added
finished products. The change will come into effect on November 22,
2006. This regulation essentially re-creates the 2005 policy environment
for imported wood. This is good news for U.S. wood exporters because all
"products with H.S. Code 4407-4421 and 9403 using imported wood" are
again eligible for the processing trade. Lumber (H.S. code 4407), veneer
(H.S. code 4408), and solid wood flooring (H.S. 4409), wood-based panels
(H.S. code 4410-4412), wooden door and window (H.S. code 4418), and
wooden furniture (H.S. code 9403) are also again eligible processing
trade.

Conversely, the VAT rebate program remains in its reduced form.
Processors receive a partial VAT rebate when using domestically sourced
wood. However, the VAT rebate is now much less advantageous than the
processing trade program. Thus, the Chinese Government provides Chinese
processed wood product exporters direct price incentive to choose
imported over domestically produced wood. This is an implicit tax on the
use of domestic raw material.

# China levies a 10 percent export tax on solid wood flooring 

On October 27, 2006, the State Council Tariff Committee released a new
policy on import and export taxes. According to the new policy, solid
wood flooring (H.S. Code: 44091010 and 44092019), several other wood
products, and more than a hundred other tariff categories will be
subject to a 10 percent export, effective November 1, 2006.

Table 1. New Export Tariffs on Chinese Exports

  ---------- ------------------------------------------- ----------------
  H.S. Code  Product Description                         Export tax rate

  44012100   Coniferous wood in chips or particles       10 percent

  44012200   Non-coniferous wood in chips or particles   10 percent

  44091010   Coniferous strips (blocks) for parquet      10 percent
             flooring, not assembled continuously shaped 
             along any of its edges or faces             

  44092019   Non-coniferous strips (blocks) for parquet  10 percent
             flooring, not assembled continuously shaped 
             along any of its edges or faces (not        
             including bamboo)                           

  44190031   Wood disposable chopsticks                  10 percent

  44219021   Wood skewers, round stick, ice fruit stick, 10 percent
             tongue-pressing plate, and similar          
             disposable articles                         
  ---------- ------------------------------------------- ----------------

Although solid wood flooring is again eligible for VAT and duty free
imported raw material, industry sources indicate that China's solid wood
flooring industry is in a difficult financial position. The situation
has worsened because of the export tax, five percent consumption tax,
appreciation of Renminbi to U.S. dollar, soaring price of raw material,
and slump in the U.S. housing market.

Market intelligence indicates that there are many solid-wood flooring
manufacturers in China whose products are 100 percent exported. Post
believes that these competitive factors will eliminate some small solid
wood flooring manufacturers and that other processors will seek a more
diverse product mix (laminated wood flooring).

Post does not expect that the export tax will significantly impact the
U.S. wood exports to China because U.S. wood is not the major resource
for China's solid wood flooring industry. China's solid wood flooring
raw material is mainly sourced from South America, Russia, and Asia.
U.S. hardwood is more often used as the facing layer of laminated
flooring.

**The Picture Becomes Clear**

The Chinese 2006 wood product policy has been very confusing for the
industry because of the frequent policy changes and promulgation of
conflicting regulations. However, the intent of the government has
become clearer with the current changes. The concerns of the Chinese
Government seem to focus on protecting Chinese domestic resources,
slowing down investment in wood processing, and yet maintaining the
employment and competitiveness of the existing industry.

The impact of these two changes will be positive for U.S. wood exporters
because it maintains the Chinese re-export engine with a preference for
foreign wood, but the tax will not impact products that use significant
amount of U.S. origin wood.

# Table 2: Wood Products Eligible for the Processing Trade 

Key to Table (Columns):

Export: These HS codes are ineligible for export under the processing
trade program if domestic wood is used.

Import: These HS codes are ineligible for import under the processing
trade program.

Import and Export: Ineligible at all times for the processing trade
program.

+----------+-----------------------------------+-------+-----+--------+
| **H.S.   | **Product Description**           | **    |     |        |
| Code**   |                                   | Proce |     |        |
|          |                                   | ssing |     |        |
|          |                                   | Trade |     |        |
|          |                                   | Eli   |     |        |
|          |                                   | gibil |     |        |
|          |                                   | ity** |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sawdust, wood waste and scrap     |       | Imp |        |
| 01300000 |                                   |       | ort |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood charcoal obtained by burning |       |     | Import |
| 02000010 | wood (other than bamboo)          |       |     | and    |
|          |                                   |       |     | export |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other wood charcoal (including    |       |     | Import |
| 02000090 | shell or nut charcoal, whether or |       |     | and    |
|          | not agglomerated                  |       |     | export |
+----------+-----------------------------------+-------+-----+--------+
| 44       | White pine (spruce and fir) logs  | E     |     |        |
| 03202000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Radial pine logs                  | E     |     |        |
| 03203000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Larch logs                        | E     |     |        |
| 03204000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Coniferous wood in the rough in   | E     |     |        |
| 03209010 | imminent danger                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other coniferous wood in the      | E     |     |        |
| 03209090 | rough                             | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Okoume (Aukoumed klaineana) logs  | E     |     |        |
| 03492000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Keruing (*Diaterocarpus spp.*)    | E     |     |        |
| 03493000 | logs                              | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Kapur (*Dryobalanops spp.*) logs  | E     |     |        |
| 03494000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Merbau (*Intsia spp.*) logs       | E     |     |        |
| 03495000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Kempas (*Koompassia spp.*) logs   | E     |     |        |
| 03496000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Mersawa (Anisopter spp.) logs     | E     |     |        |
| 03497000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Northeast Asia ash (*Fraxinus\    | E     |     |        |
| 03995000 | mandshurica*) logs                | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | North American broadleaf\         | E     |     |        |
| 03996000 | hardwood logs                     | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other of temperate zone origin    | E     |     |        |
| 03998010 | non-coniferous wood in imminent   | xport |     |        |
|          | danger, other than the wood       |       |     |        |
|          | treated with paint, stains,       |       |     |        |
|          | creosote or other preservatives,  |       |     |        |
|          | not elsewhere specified or        |       |     |        |
|          | included                          |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other of temperate zone origin    | E     |     |        |
| 03998090 | non-coniferous wood, other than   | xport |     |        |
|          | the wood treated with paint,      |       |     |        |
|          | stains, creosote or other         |       |     |        |
|          | preservatives, not elsewhere      |       |     |        |
|          | specified or included             |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Hoopwood; split poles; wooden\    | E     |     |        |
| 04100010 | sticks or the like; of coniferous | xport |     |        |
|          | wood in imminent danger           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other hoopwood; split poles;      | E     |     |        |
| 04100090 | wooden sticks or the like; of     | xport |     |        |
|          | coniferous wood                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Hoopwood; split poles; wooden\    | E     |     |        |
| 04200010 | sticks or the like; of            | xport |     |        |
|          | non-coniferous wood in imminent   |       |     |        |
|          | danger                            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other hoopwood; split poles;      | E     |     |        |
| 04200090 | wooden\                           | xport |     |        |
|          | sticks or the like; of            |       |     |        |
|          | non-coniferous wood               |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood wool; wood flour             |       |     | Import |
| 05000000 |                                   |       |     | and    |
|          |                                   |       |     | export |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Railway or tramway sleepers       |       |     | Import |
| 06100000 | (cross-ties) of wood, not         |       |     | and    |
|          | impregnated                       |       |     | export |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Railway or tramway sleepers\      |       |     | Import |
| 06900010 | (crossties) of wood in imminent   |       |     | and    |
|          | danger, impregnated               |       |     | export |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other railway or tramway          |       |     | Import |
| 06900090 | sleepers\                         |       |     | and    |
|          | (crossties) of wood, impregnated  |       |     | export |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Korean pine wood sawn or\         | E     |     |        |
| 07101011 | chipped lengthwise, sliced or     | xport |     |        |
|          | peeled, end-jointed, with a       |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Mongolian scotch pine wood sawn   | E     |     |        |
| 07101019 | or\                               | xport |     |        |
|          | chipped lengthwise, sliced or     |       |     |        |
|          | peeled, end-jointed, with a       |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07101090 | sliced or peeled, of Korean pine  | xport |     |        |
|          | and Mongolian scotch pine, not    |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07102010 | sliced or peeled, of white pine   | xport |     |        |
|          | (spruce and fir), end-jointed,    |       |     |        |
|          | with a thickness \> 6 mm          |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07102090 | sliced or peeled, of white pine   | xport |     |        |
|          | (spruce and fir), not             |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07103010 | sliced or peeled, of radial pine  | xport |     |        |
|          | (spruce and fir), end-jointed,    |       |     |        |
|          | with a thickness \> 6 mm          |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07103090 | sliced or peeled, of radial pine, | xport |     |        |
|          | not end-jointed, with a thickness |       |     |        |
|          | \> 6 mm                           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07104010 | sliced or peeled, of Douglas fir  | xport |     |        |
|          | (Pseudotsuga menziesii),          |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07104090 | sliced or peeled, of Douglas fir  | xport |     |        |
|          | (Pseudotsuga menziesii), not      |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other coniferous wood in imminent | E     |     |        |
| 07109011 | danger, sawn or chipped           | xport |     |        |
|          | lengthwise, sliced or peeled,     |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other coniferous wood, sawn or    | E     |     |        |
| 07109019 | chipped lengthwise, sliced or     | xport |     |        |
|          | peeled, end-jointed, with a       |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other coniferous wood, sawn or    | E     |     |        |
| 07109091 | chipped lengthwise, sliced or     | xport |     |        |
|          | peeled, not end-jointed, with a   |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | -Of tropical wood specified in    | E     |     |        |
| 07109099 | Subheading Note 1 of this Chapter | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Mahogany (swietenia spp.) wood    | E     |     |        |
| 07240011 | sawn or chipped lengthwise,       | xport |     |        |
|          | sliced or peeled, end-jointed,    |       |     |        |
|          | with a thickness \> 6 mm          |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Virola wood sawn or chipped       | E     |     |        |
| 07240019 | lengthwise, sliced or peeled,     | xport |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07240090 | sliced or peeled, of Virola,      | xport |     |        |
|          | Mahogany (swietenia spp.), Imbuia |       |     |        |
|          | and Balsa, not end-jointed, with  |       |     |        |
|          | a thickness \> 6 mm               |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07250010 | sliced or peeled, of Dark Red     | xport |     |        |
|          | Meranti, Light Red\               |       |     |        |
|          | Meranti and Meranti               |       |     |        |
|          | Bakau,end-jointed, with a         |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07250090 | sliced or peeled, of Dark Red     | xport |     |        |
|          | Meranti, Light Red Meranti and    |       |     |        |
|          | Meranti Bakau, not end-jointed,   |       |     |        |
|          | with a thickness \> 6 mm          |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07260010 | sliced or peeled, of White Lauan, | xport |     |        |
|          | White Meranti, White Seraya,      |       |     |        |
|          | Yellow Meranti and Alan,          |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07260090 | sliced or peeled, of White Lauan, | xport |     |        |
|          | White Meranti, White Seraya,      |       |     |        |
|          | Yellow Meranti and Alan, not      |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07291010 | sliced or peeled, of teak,        | xport |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07291090 | sliced or peeled, of teak, not    | xport |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07292010 | sliced or peeled, of Acajou       | xport |     |        |
|          | d\'afrique, end-jointed, with a   |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07292090 | sliced or peeled, of acajou       | xport |     |        |
|          | d\'afrique, not end-jointed, with |       |     |        |
|          | a thickness \> 6 mm               |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07293010 | sliced or peeled, of merban,      | xport |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07293090 | sliced or peeled, of merban, not  | xport |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other wood sawn or chipped        | E     |     |        |
| 07299011 | lengthwise, sliced or peeled, of  | xport |     |        |
|          | Ramin wood, end-jointed, with a   |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other tropical wood in imminent   | E     |     |        |
| 07299012 | danger, not elsewhere specified   | xport |     |        |
|          | or included, sawn or chipped      |       |     |        |
|          | lengthwise, sliced or peeled,     |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07299019 | sliced or peeled, of other        | xport |     |        |
|          | tropical wood not elsewhere       |       |     |        |
|          | specified or included,            |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other tropical wood in imminent   | E     |     |        |
| 07299091 | danger, not elsewhere specified   | xport |     |        |
|          | or included, sawn or chipped      |       |     |        |
|          | lengthwise, sliced or peeled, not |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other tropical wood, not          | E     |     |        |
| 07299099 | elsewhere specified or included,  | xport |     |        |
|          | sawn or chipped lengthwise,       |       |     |        |
|          | sliced or peeled, not             |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07910010 | sliced or peeled, of oak (Quercus | xport |     |        |
|          | spp.), end-jointed, with a        |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07910090 | sliced or peeled, of oak (Quercus | xport |     |        |
|          | spp.), not end-jointed, with a    |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07920010 | sliced or peeled, of beech (Fagus | xport |     |        |
|          | spp.), end-jointed, with a        |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07920090 | sliced or peeled, of beech (Fagus | xport |     |        |
|          | spp.), not end-jointed, with a    |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07991010 | sliced or peeled, of              | xport |     |        |
|          | camphor-wood, nanmu or rosewood,  |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07991090 | sliced or peeled, of              | xport |     |        |
|          | camphor-wood, nanmu or rosewood,  |       |     |        |
|          | not end-jointed, with a thickness |       |     |        |
|          | \> 6 mm                           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07992010 | sliced or peeled, of paulownia,   | xport |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07992090 | sliced or peeled, of paulownia,   | xport |     |        |
|          | not end-jointed, with a thickness |       |     |        |
|          | \> 6 mm                           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07993010 | sliced or peeled, of North        | xport |     |        |
|          | American broadleaf hardwood       |       |     |        |
|          | (including cherry, black walnut   |       |     |        |
|          | and maple) of temperate zone      |       |     |        |
|          | origin, end-jointed, with a       |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07993090 | sliced or peeled, of North        | xport |     |        |
|          | American broadleaf hardwood       |       |     |        |
|          | (including cherry, black walnut   |       |     |        |
|          | and maple) of temperate zone      |       |     |        |
|          | origin, not end-jointed, with a   |       |     |        |
|          | thickness \> 6 mm                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07998011 | sliced or peeled, of temperate    | xport |     |        |
|          | zone origin non-coniferous wood   |       |     |        |
|          | in imminent danger, end-jointed,  |       |     |        |
|          | with a thickness \> 6 mm          |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07998019 | sliced or peeled, of temperate    | xport |     |        |
|          | zone origin non-coniferous wood,  |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07998091 | sliced or peeled, of temperate    | xport |     |        |
|          | zone origin non-coniferous wood   |       |     |        |
|          | in imminent danger, not           |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07998099 | sliced or peeled, of temperate    | xport |     |        |
|          | zone origin non-coniferous wood,  |       |     |        |
|          | not end-jointed, with a thickness |       |     |        |
|          | \> 6 mm                           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07999012 | sliced or peeled, of wood in      | xport |     |        |
|          | imminent danger, end-jointed,     |       |     |        |
|          | with a thickness \> 6 mm          |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other wood sawn or chipped        | E     |     |        |
| 07999019 | lengthwise, sliced or peeled,     | xport |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood sawn or chipped lengthwise,  | E     |     |        |
| 07999091 | sliced or peeled,                 | xport |     |        |
|          | strain-sensitive wood             |       |     |        |
|          | (gonystylus. Spp.), not           |       |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other wood sawn or chipped        | E     |     |        |
| 07999099 | lengthwise, sliced or peeled, not | xport |     |        |
|          | end-jointed, with a thickness \>  |       |     |        |
|          | 6 mm                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Veneer sheets of coniferous\      | E     |     |        |
| 08101110 | wood in imminent danger, of       | xport |     |        |
|          | laminated wood of plywood, not    |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other veneer sheets of            | E     |     |        |
| 08101190 | coniferous\                       | xport |     |        |
|          | wood, of laminated wood of        |       |     |        |
|          | plywood, not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other veneer sheets of            | E     |     |        |
| 08101910 | coniferous\                       | xport |     |        |
|          | wood in imminent danger, not      |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other veneer sheets of            | E     |     |        |
| 08101990 | coniferous\                       | xport |     |        |
|          | wood, not exceeding 6 mm in       |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for plywood of coniferous  | E     |     |        |
| 08102010 | wood in imminent danger, not      | xport |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for plywood of       | E     |     |        |
| 08102090 | coniferous wood, not exceeding 6  | xport |     |        |
|          | mm in thickness                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for plywood of coniferous  | E     |     |        |
| 08109010 | wood in imminent danger, wood     | xport |     |        |
|          | sawn or chipped lengthwise,       |       |     |        |
|          | sliced or peeled, not exceeding 6 |       |     |        |
|          | mm in thickness                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for plywood of coniferous  | E     |     |        |
| 08109090 | wood, wood sawn or chipped        | xport |     |        |
|          | lengthwise, sliced or peeled, not |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Veneer sheets, of laminated wood  | E     |     |        |
| 08311100 | of plywood                        | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Veneer sheets, Other              | E     |     |        |
| 08311900 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Veneer sheets for plywood         | E     |     |        |
| 08312000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Veneer sheets, Other              | E     |     |        |
| 08319000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering, of acajou\  | E     |     |        |
| 08391110 | d\'afrique, of laminated wood of  | xport |     |        |
|          | plywood, not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering, of          | E     |     |        |
| 08391120 | strain-sensitive wood, of         | xport |     |        |
|          | laminated wood of plywood, not    |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering, of other    | E     |     |        |
| 08391130 | tropical wood in imminent danger  | xport |     |        |
|          | specified in Subheading Note 1 to |       |     |        |
|          | this Chapter, of laminated wood   |       |     |        |
|          | of plywood, not exceeding 6 mm in |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering, of tropical | E     |     |        |
| 08391190 | wood specified in Subheading Note | xport |     |        |
|          | 1 to this Chapter, of laminated   |       |     |        |
|          | wood of plywood, not exceeding 6  |       |     |        |
|          | mm in thickness                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering of acajou    | E     |     |        |
| 08391910 | d\'afrique, not exceeding 6 mm in | xport |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering of           | E     |     |        |
| 08391920 | strain-sensitive wood, not        | xport |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering of tropical  | E     |     |        |
| 08391930 | wood in imminent danger specified | xport |     |        |
|          | in Subheading Note 1 to this      |       |     |        |
|          | Chapter, not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering of tropical  | E     |     |        |
| 08391990 | wood specified in Subheading Note | xport |     |        |
|          | 1 to this Chapter, not exceeding  |       |     |        |
|          | 6 mm in thickness                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for plywood, of      | E     |     |        |
| 08392010 | acajou d\'afrique of tropical     | xport |     |        |
|          | wood specified in Subheading Note |       |     |        |
|          | 1 to this Chapter, not exceeding  |       |     |        |
|          | 6 mm in thickness                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for plywood, of      | E     |     |        |
| 08392020 | strain-sensitive wood, not        | xport |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for plywood of       | E     |     |        |
| 08392030 | tropical wood in imminent danger  | xport |     |        |
|          | specified in Subheading Note 1 to |       |     |        |
|          | this Chapter, not exceeding 6 mm  |       |     |        |
|          | in thickness                      |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for plywood of       | E     |     |        |
| 08392090 | tropical wood specified in        | xport |     |        |
|          | Subheading Note 1 to this         |       |     |        |
|          | Chapter, not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets of acajou            | E     |     |        |
| 08399010 | d\'afrique, of tropical wood      | xport |     |        |
|          | specified in Subheading Note 1 to |       |     |        |
|          | this Chapter, not exceeding 6 mm  |       |     |        |
|          | in thickness                      |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets of strain-sensitive  | E     |     |        |
| 08399020 | wood, of tropical wood specified  | xport |     |        |
|          | in Subheading Note 1 to this      |       |     |        |
|          | Chapter, not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets of tropical wood in  | E     |     |        |
| 08399030 | imminent danger specified in      | xport |     |        |
|          | Subheading Note 1 to this         |       |     |        |
|          | Chapter, not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets of tropical wood     | E     |     |        |
| 08399090 | specified in Subheading Note 1 to | xport |     |        |
|          | this Chapter, not exceeding 6 mm  |       |     |        |
|          | in thickness                      |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering, of\         | E     |     |        |
| 08901110 | strain-sensitive wood, of         | xport |     |        |
|          | laminated wood of plywood, not    |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering of\          | E     |     |        |
| 08901120 | wood in imminent danger, of       | xport |     |        |
|          | laminated wood of plywood, not    |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering of other\    | E     |     |        |
| 08901190 | wood, other than tropical         | xport |     |        |
|          | coniferous wood, of laminated     |       |     |        |
|          | wood of plywood, not exceeding 6  |       |     |        |
|          | mm in thickness                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering of temperate | E     |     |        |
| 08901210 | zone origin non-coniferous wood   | xport |     |        |
|          | in imminent danger, other than    |       |     |        |
|          | tropical coniferous wood, not     |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering of temperate | E     |     |        |
| 08901290 | zone origin non-coniferous wood,  | xport |     |        |
|          | other than tropical coniferous    |       |     |        |
|          | wood, not exceeding 6 mm in       |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for veneering, of Ramin    | E     |     |        |
| 08901911 | wood                              | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for veneering of     | E     |     |        |
| 08901912 | wood in imminent danger           | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for veneering of     | E     |     |        |
| 08901919 | wood                              | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for veneering of     | E     |     |        |
| 08901991 | Ramin wood                        | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for veneering of     | E     |     |        |
| 08901992 | wood in imminent danger           | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for veneering        | E     |     |        |
| 08901999 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for plywood of of          | E     |     |        |
| 08902110 | temperate zone origin             | xport |     |        |
|          | non-coniferous wood in imminent   |       |     |        |
|          | danger, not exceeding 6 mm in     |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for plywood of of    | E     |     |        |
| 08902190 | temperate zone origin             | xport |     |        |
|          | non-coniferous wood, not          |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for plywood of Ramin | E     |     |        |
| 08902910 | wood, not exceeding 6 mm in       | xport |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets for plywood of wood  | E     |     |        |
| 08902920 | in imminent danger, not exceeding | xport |     |        |
|          | 6 mm in thickness                 |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets for plywood of other wood, | E     |     |        |
| 08902990 | not exceeding 6 mm in thickness   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Sheets of temperate zone origin   | E     |     |        |
| 08909110 | non-coniferous wood in imminent   | xport |     |        |
|          | danger, sawn or chipped           |       |     |        |
|          | lengthwise, sliced or peeled, not |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets of temperate zone    | E     |     |        |
| 08909190 | origin non-coniferous wood, sawn  | xport |     |        |
|          | or chipped lengthwise, sliced or  |       |     |        |
|          | peeled, not exceeding 6 mm in     |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets of Ramin wood, sawn  | E     |     |        |
| 08909910 | or chipped lengthwise, sliced or  | xport |     |        |
|          | peeled, not exceeding 6 mm in     |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other sheets of wood in imminent  | E     |     |        |
| 08909920 | danger, sawn or chipped           | xport |     |        |
|          | lengthwise, sliced or peeled, not |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other wood other than coniferous  | E     |     |        |
| 08909990 | tropical wood, sawn or chipped    | xport |     |        |
|          | lengthwise, sliced or peeled, not |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Strips (blocks) for parquet       | E     |     |        |
| 09101010 | flooring\                         | xport |     |        |
|          | of coniferous wood in imminent    |       |     |        |
|          | danger, not assembled             |       |     |        |
|          | continuously shaped along any of  |       |     |        |
|          | its edges or faces                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Strips (blocks) for parquet       | E     |     |        |
| 09101090 | flooring\                         | xport |     |        |
|          | of other coniferous wood, not     |       |     |        |
|          | assembled continuously shaped     |       |     |        |
|          | along any of its edges or faces   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood of coniferous wood in        | E     |     |        |
| 09109010 | imminent danger, continuously     | xport |     |        |
|          | shaped along any of its edges or  |       |     |        |
|          | faces                             |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood of coniferous , continuously | E     |     |        |
| 09109090 | shaped along any of its edges or  | xport |     |        |
|          | faces                             |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Strips (blocks) for parquet\      | E     |     |        |
| 09201110 | flooring of bamboo in imminent    | xport |     |        |
|          | danger, not assembled,            |       |     |        |
|          | continuously shaped along any of  |       |     |        |
|          | its edges or faces                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Strips (blocks) for parquet       | E     |     |        |
| 09201190 | flooring\                         | xport |     |        |
|          | of other bamboo, not assembled,   |       |     |        |
|          | continuously shaped along any of  |       |     |        |
|          | its edges or faces                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Strips (blocks) for parquet       | E     |     |        |
| 09201910 | flooring\                         | xport |     |        |
|          | of other bamboo, not assembled,   |       |     |        |
|          | continuously shaped along any of  |       |     |        |
|          | its edges or faces                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Strips (blocks) for parquet       | E     |     |        |
| 09201920 | flooring\                         | xport |     |        |
|          | of acajou d\'afrique, not         |       |     |        |
|          | assembled, continuously shaped    |       |     |        |
|          | along any of its edges or faces   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Strips (blocks) for parquet       | E     |     |        |
| 09201930 | flooring\                         | xport |     |        |
|          | of other wood in imminent danger, |       |     |        |
|          | not assembled, continuously       |       |     |        |
|          | shaped along any of its edges or  |       |     |        |
|          | faces                             |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Strips (blocks) for parquet       | E     |     |        |
| 09201990 | flooring\                         | xport |     |        |
|          | of other non-coniferous wood, not |       |     |        |
|          | assembled, continuously shaped    |       |     |        |
|          | along any of its edges or faces   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Ramin wood, continuously shaped   | E     |     |        |
| 09209010 | along any of its edges or faces   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Acajou d\'afrique wood,           | E     |     |        |
| 09209020 | continuously shaped along any of  | xport |     |        |
|          | its edges or faces                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood in imminent danger,          | E     |     |        |
| 09209030 | continuously shaped along any of  | xport |     |        |
|          | its edges or faces                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Non-coniferous wood, continuously | E     |     |        |
| 09209090 | shaped along any of its edges or  | xport |     |        |
|          | faces                             |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Oriented strand board and         | E     |     |        |
| 10210000 | wafterboard, Unworked or not      | xport |     |        |
|          | further worked than sanded        |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Oriented strand board and         | E     |     |        |
| 10290000 | wafterboard, other                | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other OSB, unworked or not        | E     |     |        |
| 10310000 | further worked than sanded        | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | OSB, surface-covered with         | E     |     |        |
| 10320000 | melamine-impregnated paper        | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | OSB, Surface-covered with         | E     |     |        |
| 10330000 | decorative laminates of plastics  | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other particleboard               | E     |     |        |
| 10390000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other                             | E     |     |        |
| 10900000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Fibreboard of a density exceeding | E     |     |        |
| 11110000 | 0.8g/cm3, Not mechanically worked | xport |     |        |
|          | or surface covered                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Fibreboard of a density exceeding | E     |     |        |
| 11190000 | 0.8g/cm3, other                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Fibreboard of a density           | E     |     |        |
| 11210000 | exceeding\                        | xport |     |        |
|          | 0.5 g/cm3 but not exceeding       |       |     |        |
|          | 0.8g/cm3, Not mechanically worked |       |     |        |
|          | or surface covered                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Fibreboard of a density           | E     |     |        |
| 11290000 | exceeding\                        | xport |     |        |
|          | 0.5 g/cm3 but not exceeding       |       |     |        |
|          | 0.8g/cm3, other                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Fibreboard of a density exceeding | E     |     |        |
| 11310000 | 0.35 g/cm3 but not exceeding 0.5  | xport |     |        |
|          | g/cm3, Not mechanically worked or |       |     |        |
|          | surface covered                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Fibreboard of a density exceeding | E     |     |        |
| 11390000 | 0.35 g/cm3 but not exceeding 0.5  | xport |     |        |
|          | g/cm3, other                      |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other particleboard Not           | E     |     |        |
| 11910000 | mechanically worked or surface    | xport |     |        |
|          | covered                           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other particleboard               | E     |     |        |
| 11990000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12130010 | sheets of wood, with at least one | xport |     |        |
|          | outer ply of Acajou d\'afrique,   |       |     |        |
|          | each ply not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12130020 | sheets of wood, with at least one | xport |     |        |
|          | outer ply of Ramin, each ply not  |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12130030 | sheets of wood, with at least one | xport |     |        |
|          | outer ply of tropical wood in     |       |     |        |
|          | imminent danger specified in      |       |     |        |
|          | subheading Note to this Chapter,  |       |     |        |
|          | each ply not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12130090 | sheets of wood, with at least one | xport |     |        |
|          | outer ply of tropical wood        |       |     |        |
|          | specified in subheading Note to   |       |     |        |
|          | this Chapter, each ply not        |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12141010 | sheets of wood, with at least one | xport |     |        |
|          | outer ply of non-coniferous wood  |       |     |        |
|          | in imminent danger, each ply not  |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12141090 | sheets of wood, with at least one | xport |     |        |
|          | outer ply of non-coniferous wood, |       |     |        |
|          | each ply not exceeding 6 mm in    |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood with two or more plies of | E     |     |        |
| 12142010 | bamboo in imminent danger, each   | xport |     |        |
|          | ply not exceeding 6 mm in         |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other plywood with two or more    | E     |     |        |
| 12142090 | plies of bamboo, each ply not     | xport |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12149010 | sheets of wood, with at least one | xport |     |        |
|          | outer ply of non-coniferous wood  |       |     |        |
|          | in imminent danger, other         |       |     |        |
|          | tropical wood, each ply not       |       |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12149090 | sheets of wood, with at least one | xport |     |        |
|          | outer ply of non-coniferous,      |       |     |        |
|          | other than tropical wood, each    |       |     |        |
|          | ply not exceeding 6 mm in         |       |     |        |
|          | thickness                         |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Plywood consisting solely of      | E     |     |        |
| 12190010 | sheets of wood in imminent        | xport |     |        |
|          | danger, each ply not exceeding 6  |       |     |        |
|          | mm in thickness                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other plywood consisting solely   | E     |     |        |
| 12190090 | of sheets of wood, each ply not   | xport |     |        |
|          | exceeding 6 mm in thickness       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood with at least one  | E     |     |        |
| 12220010 | outer ply of acajou d\'afrique    | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood with at least one  | E     |     |        |
| 12220020 | outer ply of Ramin wood           | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood with at least one  | E     |     |        |
| 12220030 | outer ply of tropical             | xport |     |        |
|          | non-coniferous wood in imminent   |       |     |        |
|          | danger specified in Subheading    |       |     |        |
|          | Note 1 to this chapter            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood with at least one  | E     |     |        |
| 12220090 | outer ply of tropical             | xport |     |        |
|          | non-coniferous wood specified in  |       |     |        |
|          | Subheading Note 1 to this chapter |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12230010 | outer ply of Ramin wood           | xport |     |        |
|          | (*gonystylus. Spp.*), containing  |       |     |        |
|          | at least one layer of particle    |       |     |        |
|          | board                             |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12230020 | outer ply of wood in imminent     | xport |     |        |
|          | danger, containing at least one   |       |     |        |
|          | layer of particle board           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12230090 | outer ply of non-coniferous wood, | xport |     |        |
|          | containing at least one layer of  |       |     |        |
|          | particle board                    |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12291010 | outer ply of non-coniferous wood  | xport |     |        |
|          | in imminent danger, containing    |       |     |        |
|          | one layer of of temperate zone    |       |     |        |
|          | origin non-coniferous wood        |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other laminated wood, at least    | E     |     |        |
| 12291090 | one outer ply of non-coniferous   | xport |     |        |
|          | wood, containing one layer of of  |       |     |        |
|          | temperate zone origin             |       |     |        |
|          | non-coniferous wood               |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12299010 | outer ply of non-coniferous wood  | xport |     |        |
|          | in imminent danger                |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other laminated wood, at least    | E     |     |        |
| 12299090 | one outer ply of non-coniferous   | xport |     |        |
|          | wood                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12920010 | outer ply of tropical coniferous  | xport |     |        |
|          | wood in imminent danger,          |       |     |        |
|          | specified in Subheading Note 1 to |       |     |        |
|          | this chapter                      |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other laminated wood, at least    | E     |     |        |
| 12920090 | one outer ply of tropical         | xport |     |        |
|          | coniferous wood, specified in     |       |     |        |
|          | Subheading Note 1 to this chapter |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12930010 | outer ply of coniferous wood in   | xport |     |        |
|          | imminent danger, containing at    |       |     |        |
|          | least one layer of particle board |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other laminated wood, at least    | E     |     |        |
| 12930090 | one outer ply of coniferous wood, | xport |     |        |
|          | containing at least one layer of  |       |     |        |
|          | particle board                    |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12991010 | outer ply of coniferous wood in   | xport |     |        |
|          | imminent danger, containing at    |       |     |        |
|          | least one layer of temperate zone |       |     |        |
|          | origin coniferous wood            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other laminated wood, at least    | E     |     |        |
| 12991090 | one outer ply of coniferous wood, | xport |     |        |
|          | containing at least one layer of  |       |     |        |
|          | temperate zone origin coniferous  |       |     |        |
|          | wood                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Laminated wood, at least one      | E     |     |        |
| 12999010 | outer ply of coniferous wood in   | xport |     |        |
|          | imminent danger                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other laminated wood, at least    | E     |     |        |
| 12999090 | one outer ply of coniferous wood  | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Densified wood, in blocks,        | E     |     |        |
| 13000000 | plates,\                          | xport |     |        |
|          | strips or profile shapes强化木    |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Frames for paintings,             | E     |     |        |
| 14000010 | photographs, mirrors or similar   | xport |     |        |
|          | objects, of Ramin wood            |       |     |        |
|          | (*gonystylus. Spp.*)              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Frames for paintings,             | E     |     |        |
| 14000020 | photographs, mirrors or similar   | xport |     |        |
|          | objects, of wood in imminent      |       |     |        |
|          | danger                            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wooden frames for paintings,      | E     |     |        |
| 14000090 | photographs, mirrors or similar   | xport |     |        |
|          | objects                           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Cases and similar packing;        | E     |     |        |
| 15100010 | cable-drums, of Ramin wood        | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Cases and similar packing;        | E     |     |        |
| 15100020 | cable-drums, of wood in imminent  | xport |     |        |
|          | danger                            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Cases and similar packing;        | E     |     |        |
| 15100090 | cable-drums, of wood              | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Pallets, box pallets and other    | E     |     |        |
| 15200010 | load boards; pallet collars, of   | xport |     |        |
|          | Ramin wood (*gonystylus. Spp.*)   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Pallets, box pallets and other    | E     |     |        |
| 15200020 | load boards; pallet collars, of   | xport |     |        |
|          | wood in imminent danger           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Pallets, box pallets and other    | E     |     |        |
| 15200090 | load boards; pallet collars, of   | xport |     |        |
|          | wood                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Coopers\' products and parts      | E     |     |        |
| 16000010 | thereof (including staves), of    | xport |     |        |
|          | Ramin wood (*gonystylus. Spp.*)   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Coopers\' products and parts      | E     |     |        |
| 16000020 | thereof (including staves), of    | xport |     |        |
|          | wood in imminent danger           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Coopers\' products and parts      | E     |     |        |
| 16000090 | thereof (including staves), of    | xport |     |        |
|          | other wood                        |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Tools, tool handles, boot or shoe | E     |     |        |
| 17000010 | lasts and trees, of Ramin wood    | xport |     |        |
|          | (*gonystylus. Spp.*)              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Tools, tool handles, boot or shoe | E     |     |        |
| 17000020 | lasts and trees,, of wood in      | xport |     |        |
|          | imminent danger                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Tools, tool handles, boot or shoe | E     |     |        |
| 17000090 | lasts and trees,, of wood         | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Windows, French-Windows and their | E     |     |        |
| 18100010 | frames, of Ramin wood             | xport |     |        |
|          | (*gonystylus. Spp.*)              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Windows, French-Windows and their | E     |     |        |
| 18100020 | frames, of wood in imminent       | xport |     |        |
|          | danger                            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Windows, French-Windows and their | E     |     |        |
| 18100090 | frames, of other wood             | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Doors and their frames and\       | E     |     |        |
| 18200010 | thresholds, of Ramin wood         | xport |     |        |
|          | (*gonystylus. Spp.*)              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Doors and their frames and\       | E     |     |        |
| 18200020 | thresholds, of wood in imminent   | xport |     |        |
|          | danger                            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Doors and their frames and\       | E     |     |        |
| 18200090 | thresholds, of other wood         | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Parquet panels of Ramin wood      | E     |     |        |
| 18300010 | (*gonystylus. Spp.*)              | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Parquet panels of wood in         | E     |     |        |
| 18300020 | imminent danger                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Parquet panels of other wood      | E     |     |        |
| 18300090 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | -Shuttering for concrete\         | E     |     |        |
| 18400000 | constructional work               | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | -Shingles and shakes              | E     |     |        |
| 18500000 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Builders\' joinery and carpentry  | E     |     |        |
| 18900010 | including cellular wood panels,   | xport |     |        |
|          | of Ramin wood                     |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Builders\' joinery and carpentry  | E     |     |        |
| 18900020 | including cellular wood panels,   | xport |     |        |
|          | of wood in imminent danger        |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other builders\' joinery and      | E     |     |        |
| 18900090 | carpentry including cellular wood | xport |     |        |
|          | panels, of other wood             |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | One-time chopsticks, of wood      | E     |     |        |
| 19003100 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | One-time chopsticks, of bamboo\   | E     |     |        |
| 19003210 | of bamboo palm                    | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Other one-time chopsticks, of\    | E     |     |        |
| 19003290 | bamboo                            | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Tableware and kitchenware of\     | E     |     |        |
| 19009010 | Ramin wood (*gonystylus. Spp.*)   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Tableware and kitchenware of\     | E     |     |        |
| 19009020 | wood in imminent danger           | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Tableware and kitchenware of      | E     |     |        |
| 19009090 | other wood                        | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Woodcut of Ramin wood             | E     |     |        |
| 20101010 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Woodcut of wood in imminent       | E     |     |        |
| 20101020 | danger                            | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood or bamboo carvings           | E     |     |        |
| 20101090 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wooden fans of Ramin wood         | E     |     |        |
| 20102010 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wooden fans of wood in imminent   | E     |     |        |
| 20102020 | danger                            | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wooden fans                       | E     |     |        |
| 20102090 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Statuettes and other ornaments of | E     |     |        |
| 20109010 | Ramin wood                        | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Statuettes and other ornaments of | E     |     |        |
| 20109020 | wood in imminent danger           | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Statuettes and other ornaments\   | E     |     |        |
| 20109090 | of other wood                     | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood marquetry and inlaid wood of | E     |     |        |
| 20901010 | Ramin wood                        | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood marquetry and inlaid wood of | E     |     |        |
| 20901020 | wood in imminent danger           | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Wood marquetry and inlaid wood    | E     |     |        |
| 20901090 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Caskets and similar articles or   | E     |     |        |
| 20909010 | furniture not falling, of Ramin   | xport |     |        |
|          | wood (the former used for jewelry |       |     |        |
|          | or furniture, the latter not      |       |     |        |
|          | including furniture falling in    |       |     |        |
|          | Chapter 94)                       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Caskets and similar articles or   | E     |     |        |
| 20909020 | furniture not falling, of wood in | xport |     |        |
|          | imminent danger (the former used  |       |     |        |
|          | for jewelry or furniture, the     |       |     |        |
|          | latter not including furniture    |       |     |        |
|          | falling in Chapter 94)            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Caskets and similar articles or   | E     |     |        |
| 20909090 | furniture not falling, of wood    | xport |     |        |
|          | (the former used for jewelry or   |       |     |        |
|          | furniture, the latter not         |       |     |        |
|          | including furniture falling in    |       |     |        |
|          | Chapter 94)                       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Clothes hangers of Ramin wood     | E     |     |        |
| 21100010 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Clothes hangers of wood in        | E     |     |        |
| 21100020 | imminent danger                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Clothes hangers of wood           | E     |     |        |
| 21100090 |                                   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Spools, cops, bobbins, sewing\    | E     |     |        |
| 21901010 | thread reels and the like of      | xport |     |        |
|          | Ramin wood                        |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Spools, cops, bobbins, sewing\    | E     |     |        |
| 21901020 | thread reels and the like, of     | xport |     |        |
|          | wood in imminent danger           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Spools, cops, bobbins, sewing\    | E     |     |        |
| 21901090 | thread reels and the like, of     | xport |     |        |
|          | wood                              |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Round toothpick, round stick, ice | E     |     |        |
| 21902110 | fruit stick, tongue-pressing      | xport |     |        |
|          | plate and similar one-time use    |       |     |        |
|          | Ramin wood                        |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Round toothpick, round stick, ice | E     |     |        |
| 21902120 | fruit stick, tongue-pressing      | xport |     |        |
|          | plate and similar one-time use    |       |     |        |
|          | wood in imminent danger           |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Round toothpick, round stick, ice | E     |     |        |
| 21902190 | fruit stick, tongue-pressing      | xport |     |        |
|          | plate and similar one-time use of |       |     |        |
|          | other wood                        |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Round toothpick, round stick, ice | E     |     |        |
| 21902210 | fruit stick, tongue-pressing      | xport |     |        |
|          | plate and similar one-time use of |       |     |        |
|          | bamboo palm                       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Round toothpick, round stick, ice | E     |     |        |
| 21902290 | fruit stick, tongue-pressing      | xport |     |        |
|          | plate and similar one-time use of |       |     |        |
|          | bamboo                            |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Articles of Ramin wood, not       | E     |     |        |
| 21909010 | elsewhere specified or included   | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Articles of wood in imminent      | E     |     |        |
| 21909020 | danger, not elsewhere specified   | xport |     |        |
|          | or included                       |       |     |        |
+----------+-----------------------------------+-------+-----+--------+
| 44       | Articles of wood, not elsewhere   | E     |     |        |
| 21909090 | specified or included             | xport |     |        |
+----------+-----------------------------------+-------+-----+--------+
|          |                                   |       |     |        |
|          |                                   |       |     |        |
| Exports  |                                   |       |     |        |
| of       |                                   |       |     |        |
| products |                                   |       |     |        |
| under    |                                   |       |     |        |
| H.S.     |                                   |       |     |        |
| Code     |                                   |       |     |        |
| 4        |                                   |       |     |        |
| 407-4421 |                                   |       |     |        |
| using    |                                   |       |     |        |
| imported |                                   |       |     |        |
| wood are |                                   |       |     |        |
| eligible |                                   |       |     |        |
| for the  |                                   |       |     |        |
| pr       |                                   |       |     |        |
| ocessing |                                   |       |     |        |
| trade    |                                   |       |     |        |
| program. |                                   |       |     |        |
|          |                                   |       |     |        |
|          |                                   |       |     |        |
+----------+-----------------------------------+-------+-----+--------+

# Table 1. Continued

Key to Table (Columns):

Export: These HS codes are ineligible for export under the processing
trade program if domestic wood is used.

Import: These HS codes are ineligible for import under the processing
trade program.

Import and Export: Ineligible at all times for the processing trade
program.

  ------------ ------------------------------------ --------------- ------ ---------
  **H.S.       **Product Description**              **Processing           
  Code**                                            Trade                  
                                                    Eligibility**          

  9403300010   Furniture of wood in imminent        Export                  
               dangers, of a kind used in offices                          

  9403300090   Other wooden furniture of a kind     Export                  
               used in offices                                             

  9403400010   Furniture of wood in imminent        Export                  
               dangers, of a kind used in kitchen                          

  9403400090   Other wooden furniture of a kind     Export                  
               used in kitchen                                             

  9403501010   Furniture of rose wood in imminent   Export                  
               dangers, of a kind used in the                              
               bedroom                                                     

  9403501090   Other furniture of rose wood, of a   Export                  
               kind used in bedroom                                        

  9403509100   Lacquered wooden furniture, of a     Export                  
               kind used in bedroom                                        

  9403509910   Furniture of wood in imminent        Export                  
               dangers, of a kind used in the                              
               bedroom                                                     

  9403509990   Furniture of other wood, a kind used Export                  
               in offices                                                  

  9403601010   Furniture of rose wood in imminent   Export                  
               dangers, other than used in bedroom                         

  9403601090   Other furniture of rose wood, other  Export                  
               than used in bedroom                                        

  9403609100   Other lacquered wood furniture       Export                  

  9403609910   Furniture of wood in imminent        Export                  
               dangers, other than used in bedroom                         

  9403609990   Other furniture of wood, other than  Export                  
               used in bedroom                                             

  Exports of                                                               
  the products                                                             
  listed above                                                             
  using                                                                    
  imported                                                                 
  wood are                                                                 
  eligible for                                                             
  the                                                                      
  processing                                                               
  trade                                                                    
  program.                                                                 
  ------------ ------------------------------------ --------------- ------ ---------

Source: Chinese Ministry of Commerce and the General Administration of
Customs