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Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Subheading

441700

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.

Common commodities
Replacement turned wooden handles for agricultural toolsWooden blocks for carpentry brushesPainted wooden forms for shoesTapered wooden handles for gardening trowelsBroom handles made of solid hardwoodWooden mallets with rounded handlesPaintbrush bodies with wooden blocksTurned wooden shoe lasts for footwear manufacturingSmooth wooden forms for women's bootsCarved wooden handles for hand rakes

HS codes

CodeDescriptionTaxes
44170010Tools, tool bodies ... - Boot and shoe lastsCustoms TaxCID, PAL, SSCL, VAT
44170090OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT