Customs Tariff of Canada
Customs Tariff of Canada, chapter 44: Wood and articles of wood; wood charcoal
- 262Tariff lines
- 0%–9.5%Rate
Chapter 44 has 262 lines in the Customs Tariff of Canada, spread over 21 headings.
Rates run from 0% to 9.5%, averaging 1.1%; 210 lines are duty-free.
The most detailed heading is 4407 (wood sawn or chipped lengthwise, sliced or peeled) with 58 lines.
The most common rate is zero, on 210 lines.
The highest is 9.5% on 4415.10.80.10 (other cases, boxes and crates: cases and boxes).
4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
- 4401.11.00.00Fuel wood, in logs, in billets, in twigs, in faggots: coniferous, coniferous
- 4401.12.00.00Fuel wood, in logs, in billets, in twigs, in faggots: non-coniferous, non-coniferous
- 4401.21.00.00Wood in chips or particles: coniferous, coniferous
- 4401.22.00.00Wood in chips or particles: non-coniferous, non-coniferous
- 4401.31.00.00Sawdust and wood waste and scrap agglomerated, in logs: wood pellets, wood pellets
- 4401.32.00.00Sawdust and wood waste and scrap agglomerated, in logs: wood briquettes, wood briquettes, wood briquettes
- 4401.39.00.00Sawdust and wood waste and scrap agglomerated, in logs: other, other
- 4401.41.00.00Sawdust and wood waste and scrap, not agglomerated: sawdust, sawdust, sawdust
- 4401.49.00.00Sawdust and wood waste and scrap, not agglomerated: other, other, other
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
- 4402.10.10.00Wood charcoal (not including shell or nut charcoal), containing 10% or less by weight of binder
- 4402.10.90.00Wood charcoal: of bamboo, other, other
- 4402.20.10.00Charcoal of coconut shell for use in the manufacture of activated carbon
- 4402.20.90.00Of shell or nut: other, other
- 4402.90.10.00Wood charcoal (not including shell or nut charcoal), containing 10% or less by weight of binder
- 4402.90.90.00Wood charcoal: other, other, other
4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
- 4403.11.00.00Treated with paint, stains, creosote or other preservatives: coniferous, coniferous
- 4403.12.00.00Treated with paint, stains, creosote or other preservatives: non-coniferous, non-coniferous
- 4403.21.00.10Poles, piles and posts
- 4403.21.00.20Logs for pulping (pulpwood)
- 4403.21.00.30Of pine (Pinus spp.), of which the smallest cross-sectional: other, white
- 4403.21.00.90Of pine (Pinus spp.), of which the smallest cross-sectional: other
- 4403.22.00.10Poles, piles and posts
- 4403.22.00.20Logs for pulping (pulpwood)
- 4403.22.00.30Of pine (Pinus spp.), other: other, white
- 4403.22.00.90Of pine (Pinus spp.), other: other
- 4403.23.00.10Poles, piles and posts
- 4403.23.00.20Logs for pulping (pulpwood)
- 4403.23.00.91Of white or black spruce
- 4403.23.00.99Of fir (Abies spp.) and spruce (Picea spp.), of which: other, other
- 4403.24.00.10Poles, piles and posts
- 4403.24.00.20Logs for pulping (pulpwood)
- 4403.24.00.91Of white or black spruce
- 4403.24.00.99Of fir (Abies spp.) and spruce (Picea spp.), other: other, other
- 4403.25.00.10Poles, piles and posts
- 4403.25.00.20Logs for pulping (pulpwood)
- 4403.25.00.91Other, of which the smallest cross-sectional dimension: other, of Douglas-fir
- 4403.25.00.92Other, of which the smallest cross-sectional dimension: other, of cedar
- 4403.25.00.93Other, of which the smallest cross-sectional dimension: other, of hemlock
- 4403.25.00.99Other, of which the smallest cross-sectional dimension: other, other
- 4403.26.00.10Poles, piles and posts
- 4403.26.00.20Logs for pulping (pulpwood)
- 4403.26.00.91Wood in the rough, whether or not stripped of bark: other, coniferous, other, other, of Douglas-fir
- 4403.26.00.92Wood in the rough, whether or not stripped of bark: other, coniferous, other, other, of cedar
- 4403.26.00.93Wood in the rough, whether or not stripped of bark: other, coniferous, other, other, of hemlock
- 4403.26.00.99Wood in the rough, whether or not stripped of bark: other, coniferous, other, other, other
- 4403.41.00.00Dark Red Meranti, Light Red Meranti and Meranti Bakau
- 4403.42.00.00Other, of tropical wood: teak, teak, teak
- 4403.49.00.00Other, of tropical wood: other, other
- 4403.91.00.10Of oak (Quercus spp.): red oak
- 4403.91.00.90Of oak (Quercus spp.): other
- 4403.93.00.00Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more
- 4403.94.00.00Of beech (Fagus spp.), other
- 4403.95.00.10Of birch: yellow
- 4403.95.00.90Of birch: other
- 4403.96.00.00Of birch (Betula spp.), other
- 4403.97.00.10Logs for pulping (pulpwood)
- 4403.97.00.90Of poplar and aspen (Populus spp.): other
- 4403.98.00.00Of eucalyptus (Eucalyptus spp.)
- 4403.99.00.10Logs for pulping (pulpwood)
- 4403.99.00.50Wood in the rough, whether or not stripped of bark: other, other, other, maple
- 4403.99.00.91Wood in the rough, whether or not stripped of bark: other, other, other, of cherry
- 4403.99.00.92Wood in the rough, whether or not stripped of bark: other, other, other, of ash
- 4403.99.00.93Wood in the rough, whether or not stripped of bark: other, other, other, of walnut
- 4403.99.00.94Wood in the rough, whether or not stripped of bark: other, other, other, of elm
- 4403.99.00.99Wood in the rough, whether or not stripped of bark: other, other, other, other
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like
4405 Wood wool; wood flour
4406 Railway or tramway sleepers (cross-ties) of wood
- 4406.11.00.00Railway or tramway sleepers (cross-ties) of wood.: not impregnated, coniferous, coniferous
- 4406.12.00.00Railway or tramway sleepers (cross-ties) of wood.: not impregnated, non-coniferous, non-coniferous
- 4406.91.00.10Railway or tramway sleepers (cross-ties) of wood.: other, coniferous, switch ties
- 4406.91.00.90Railway or tramway sleepers (cross-ties) of wood.: other, coniferous, other
- 4406.92.00.10Railway or tramway sleepers (cross-ties) of wood.: other, non-coniferous, switch ties
- 4406.92.00.90Railway or tramway sleepers (cross-ties) of wood.: other, non-coniferous, other
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
- 4407.11.00.11Of pine (Pinus spp.): dressed, ponderosa
- 4407.11.00.12Of pine (Pinus spp.): dressed, red
- 4407.11.00.13Of pine (Pinus spp.): dressed, white
- 4407.11.00.14Of pine (Pinus spp.): dressed, lodgepole
- 4407.11.00.15Of pine (Pinus spp.): dressed, yellow
- 4407.11.00.19Of pine (Pinus spp.): dressed, other
- 4407.11.00.21Of pine (Pinus spp.): rough, ponderosa
- 4407.11.00.22Of pine (Pinus spp.): rough, red
- 4407.11.00.23Of pine (Pinus spp.): rough, white
- 4407.11.00.29Of pine (Pinus spp.): rough, other
- 4407.12.00.11Of fir (Abies spp.) and spruce (Picea spp.): dressed, fir
- 4407.12.00.12Of fir (Abies spp.) and spruce (Picea spp.): dressed, spruce
- 4407.12.00.21Of fir (Abies spp.) and spruce (Picea spp.): rough, fir
- 4407.12.00.22Of fir (Abies spp.) and spruce (Picea spp.): rough, spruce
- 4407.13.00.00Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))
- 4407.14.00.00Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))
- 4407.19.00.11End-jointed, treated or combination species: end-jointed
- 4407.19.00.12Other, treated with paint, stains, creosote or other preservatives
- 4407.19.00.81Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, dressed, of Douglas-fir
- 4407.19.00.82Of Western red cedar
- 4407.19.00.83Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, dressed, other, of cedar
- 4407.19.00.84Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, dressed, of hemlock
- 4407.19.00.85Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, dressed, of larch
- 4407.19.00.86Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, dressed, of sequoia (redwood)
- 4407.19.00.89Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, dressed, other
- 4407.19.00.91Of Douglas-fir, having a minimum dimension less than 5.1 cm
- 4407.19.00.92Of Douglas-fir, having a minimum dimension of 5.1 cm or more but less than 12.7 cm
- 4407.19.00.93Of Douglas-fir, having a minimum dimension of 12.7 cm or more
- 4407.19.00.94Of Western red cedar
- 4407.19.00.95Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, rough, other, of cedar
- 4407.19.00.96Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, rough, of hemlock
- 4407.19.00.97Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, rough, of larch
- 4407.19.00.98Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, rough, of sequoia (redwood)
- 4407.19.00.99Wood sawn or chipped lengthwise, sliced or peeled, whether: coniferous, other, other, rough, other
- 4407.21.00.00Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, mahogany (Swietenia spp.), mahogany (Swietenia spp.)
- 4407.22.00.00Virola, Imbuia and Balsa
- 4407.23.00.00Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, teak, teak, teak
- 4407.25.00.00Dark Red Meranti, Light Red Meranti and Meranti Bakau
- 4407.26.00.00White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan
- 4407.27.00.00Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, sapelli, sapelli
- 4407.28.00.00Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, iroko, iroko
- 4407.29.00.00Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, other, other
- 4407.91.00.11Of oak (Quercus spp.): red oak, rough
- 4407.91.00.19Of oak (Quercus spp.): red oak, other
- 4407.91.00.91Of oak (Quercus spp.): other, rough
- 4407.91.00.99Of oak (Quercus spp.): other, other
- 4407.92.00.00Of beech (Fagus spp.)
- 4407.93.00.10Of maple (Acer spp.): hard maple
- 4407.93.00.90Of maple (Acer spp.): other
- 4407.94.00.00Of cherry (Prunus spp.)
- 4407.95.00.00Of ash (Fraxinus spp.)
- 4407.96.00.00Of birch (Betula spp.)
- 4407.97.00.00Of poplar and aspen (Populus spp.)
- 4407.99.00.10Wood sawn or chipped lengthwise, sliced or peeled, whether: other, other, of walnut
- 4407.99.00.20Of hickory or pecan
- 4407.99.00.30Of Western red alder
- 4407.99.00.40Of yellow poplar (tulip tree)
- 4407.99.00.90Wood sawn or chipped lengthwise, sliced or peeled, whether: other, other, other
4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm
- 4408.10.00.00Sheets for veneering: coniferous, coniferous
- 4408.31.00.00Dark Red Meranti, Light Red Meranti and Meranti Bakau
- 4408.39.00.10Sheets for veneering: of tropical wood, other, mahogany, African
- 4408.39.00.20Sheets for veneering: of tropical wood, other, mahogany, American
- 4408.39.00.90Sheets for veneering: of tropical wood, other, other
- 4408.90.00.10Sheets for veneering: other, of maple
- 4408.90.00.20Sheets for veneering: other, of walnut
- 4408.90.00.40Sheets for veneering: other, of cherry
- 4408.90.00.50Sheets for veneering: other, of birch
- 4408.90.00.60Sheets for veneering: other, of ash
- 4408.90.00.70Sheets for veneering: other, of red oak
- 4408.90.00.80Sheets for veneering: other, of other oak
- 4408.90.00.90Sheets for veneering: other, other
4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed
- 4409.10.00.10Wood (including strips and friezes for parquet flooring: coniferous, dowels
- 4409.10.00.20Wood (including strips and friezes for parquet flooring: coniferous, flooring
- 4409.10.00.31Wood (including strips and friezes for parquet flooring: coniferous, mouldings, construction type
- 4409.10.00.39Wood (including strips and friezes for parquet flooring: coniferous, mouldings, other
- 4409.10.00.40Wood (including strips and friezes for parquet flooring: coniferous, siding
- 4409.10.00.90Wood (including strips and friezes for parquet flooring: coniferous, other
- 4409.21.00.00Wood (including strips and friezes for parquet flooring: non-coniferous, of bamboo, of bamboo
- 4409.22.00.00Wood (including strips and friezes for parquet flooring: non-coniferous, of tropical wood, of tropical wood
- 4409.29.10.00Flooring of oak (Quercus spp.)
- 4409.29.90.10Wood (including strips and friezes for parquet flooring: non-coniferous, other, other, dowels
- 4409.29.90.21Wood (including strips and friezes for parquet flooring: non-coniferous, other, other, mouldings, construction type
- 4409.29.90.29Wood (including strips and friezes for parquet flooring: non-coniferous, other, other, mouldings, other
- 4409.29.90.30Wood (including strips and friezes for parquet flooring: non-coniferous, other, other, siding
- 4409.29.90.41Flooring, excluding of oak: of maple
- 4409.29.90.49Flooring, excluding of oak: other
- 4409.29.90.90Wood (including strips and friezes for parquet flooring: non-coniferous, other, other, other
4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
- 4411.12.00.10Not mechanically worked or surface covered
- 4411.12.00.90Of a thickness not exceeding 5 mm: other
- 4411.13.00.10Not mechanically worked or surface covered
- 4411.13.00.20Of a thickness exceeding 5 mm but not exceeding 9 mm: laminate flooring
- 4411.13.00.90Of a thickness exceeding 5 mm but not exceeding 9 mm: other
- 4411.14.00.10Not mechanically worked or surface covered
- 4411.14.00.20Of a thickness exceeding 9 mm: laminate flooring
- 4411.14.00.90Of a thickness exceeding 9 mm: other
- 4411.92.10.00Not mechanically worked or surface covered; Resin impregnated, containing 17% or more by weight of phenol-formaldehyde resin, for use in the manufacture of overlaid plywood or overlaid particle board
- 4411.92.90.10Of a density exceeding 0.8 g/cm³: other, doorskins
- 4411.92.90.20Of a density exceeding 0.8 g/cm³: other, laminate flooring
- 4411.92.90.90Of a density exceeding 0.8 g/cm³: other, other
- 4411.93.00.10Not mechanically worked or surface covered
- 4411.93.00.90Of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³: other
- 4411.94.00.00Of a density not exceeding 0.5 g/cm³
4412 Plywood, veneered panels and similar laminated wood
- 4412.10.00.00Plywood, veneered panels and similar laminated wood.: of bamboo, of bamboo
- 4412.31.00.00With at least one outer ply of tropical wood
- 4412.33.00.10Other, with at least one outer ply of non-coniferous wood: birch
- 4412.33.00.20Other, with at least one outer ply of non-coniferous wood: maple
- 4412.33.00.30Other, with at least one outer ply of non-coniferous wood: walnut
- 4412.33.00.90Other, with at least one outer ply of non-coniferous wood: other
- 4412.34.00.00Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33
- 4412.39.00.10With at least one outer ply of pine
- 4412.39.00.21Of a total thickness not exceeding 9.5 mm
- 4412.39.00.22Of a total thickness exceeding 9.5 mm but not exceeding 15.875 mm
- 4412.39.00.23Of a total thickness exceeding 15.875 mm
- 4412.39.00.90Other, with both outer plies of coniferous wood: other
- 4412.41.00.00With at least one outer ply of tropical wood
- 4412.42.00.00Other, with at least one outer ply of non-coniferous wood
- 4412.49.00.00Other, with both outer plies of coniferous wood
- 4412.51.00.00With at least one outer ply of tropical wood
- 4412.52.00.00Other, with at least one outer ply of non-coniferous wood
- 4412.59.00.00Other, with both outer plies of coniferous wood
- 4412.91.00.00With at least one outer ply of tropical wood
- 4412.92.00.00Other, with at least one outer ply of non-coniferous wood
- 4412.99.00.00Other, with both outer plies of coniferous wood
4413 Densified wood, in blocks, plates, strips or profile shapes
4414 Wooden frames for paintings, photographs, mirrors or similar objects
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
- 4415.10.10.00Reusable containers, specially designed to be employed in the transportation of motor vehicle components which are free of customs duties, presented with the goods therein
- 4415.10.80.10Other cases, boxes and crates: cases and boxes
- 4415.10.80.20Other cases, boxes and crates: crates
- 4415.10.90.00Cases, boxes, crates, drums and similar packings: other, other
- 4415.20.00.00Pallets, box pallets and other load boards; pallet collars
4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
- 4418.11.10.00Windows, French-windows and their frames: of tropical wood, window frames, window frames
- 4418.11.90.00Windows, French-windows and their frames: of tropical wood, other, other
- 4418.19.10.00Windows, French-windows and their frames: other, window frames, window frames
- 4418.19.90.00Windows, French-windows and their frames: other, other, other
- 4418.21.00.00Doors and their frames and thresholds: of tropical wood, of tropical wood, of tropical wood
- 4418.29.00.11Doors and their frames and thresholds: other, other, doors, prehung
- 4418.29.00.12Doors and their frames and thresholds: other, other, doors, flush type
- 4418.29.00.19Doors and their frames and thresholds: other, other, doors, other
- 4418.29.00.90Doors and their frames and thresholds: other, other, other
- 4418.30.00.00Posts and beams other than products of subheadings 4418.81 to 4418.89
- 4418.40.00.00Shuttering for concrete constructional work
- 4418.50.00.10Shingles, of Western red cedar
- 4418.50.00.90Builders' joinery and carpentry of wood, including cellular: shingles and shakes, other
- 4418.73.00.00Of bamboo or with at least the top layer (wear layer) of bamboo
- 4418.74.00.00Other, for mosaic floors
- 4418.75.00.10Builders' joinery and carpentry of wood, including cellular: assembled flooring panels, other, multilayer, parquet panels
- 4418.75.00.90Builders' joinery and carpentry of wood, including cellular: assembled flooring panels, other, multilayer, other
- 4418.79.00.00Builders' joinery and carpentry of wood, including cellular: assembled flooring panels, other, other
- 4418.81.00.00Engineered structural timber products: glue-laminated timber (glulam), glue-laminated timber (glulam), glue-laminated timber (glulam)
- 4418.82.00.00Cross-laminated timber (CLT or X-lam)
- 4418.83.00.00Engineered structural timber products: i beams, i beams, i beams
- 4418.89.00.00Engineered structural timber products: other, other, other
- 4418.91.00.00Builders' joinery and carpentry of wood, including cellular: other, of bamboo, of bamboo
- 4418.92.00.00Builders' joinery and carpentry of wood, including cellular: other, cellular wood panels, cellular wood panels, cellular wood panels
- 4418.99.00.00Builders' joinery and carpentry of wood, including cellular: other, other, other
4419 Tableware and kitchenware, of wood
- 4419.11.00.00Bread boards, chopping boards and similar boards
- 4419.12.00.00Tableware and kitchenware, of wood.: of bamboo, chopsticks, chopsticks
- 4419.19.00.00Tableware and kitchenware, of wood.: of bamboo, other, other
- 4419.20.00.00Tableware and kitchenware, of wood.: of tropical wood, of tropical wood, of tropical wood
- 4419.90.00.00Tableware and kitchenware, of wood.: other, other
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
4421 Other articles of wood
- 4421.10.00.00Other articles of wood.: clothes hangers, clothes hangers
- 4421.20.00.00Other articles of wood.: coffins, coffins, coffins
- 4421.91.10.00Cross arms, drilled; Die models, to be employed as blueprint substitutes in the manufacture, assembly, erection, installation, operation or maintenance of machines, test sets, engines, apparatus, appliances, plant equipment and parts thereof; Hay stack forms; Mouldings (other than the goods of heading 44.09), continuously shaped, and not further processed than treated with fire retardant materials, fillers, sealers, waxes, oils, stains, varnishes, paints or enamels; Saddle trees; Spokes and last blocks not further manufactured than turned; Trellises and fencing panels
- 4421.91.20.00Blinds; Labels; Signs, letters and numerals; Window shade or blind rollers
- 4421.91.90.00Other articles of wood.: other, of bamboo, other, other
- 4421.99.10.10Mouldings (other than the goods of heading 44.09), continuously shaped, and not further processed than treated with fire retardant materials, fillers, sealers, waxes, oils, stains, varnishes, paints or enamels
- 4421.99.10.90Cross arms, drilled: other
- 4421.99.20.00Blinds; Labels; Signs, letters and numerals; Window shade or blind rollers
- 4421.99.30.00Joiners' benches and trestles
- 4421.99.90.10Skewers, tongue depressors, ice cream sticks, drink mixers and similar small wares
- 4421.99.90.20Shutters, screens or shades
- 4421.99.90.30Other articles of wood.: other, other, other, dowel pins
- 4421.99.90.90Other articles of wood.: other, other, other, other
- 4421.99.90.40Gates for confining children or pets