Category
43 第四十三章 毛皮與人造毛皮及
其製品
Category 44 第四十四章 木及木製品；木炭 Chapter 44 Wood and articles of wood;
wood charcoal
4401 薪材，呈圓木段、木塊、木枝、
木束或類似形狀；木片或粒片；
鋸屑、廢材（料）及殘屑材，不 論是否壓縮成棍、塊、球或類似 形狀者
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 agglom erated in logs briquettes pellets or similar forms:
44011000 薪材，呈圓木段、木塊、木枝、
木束或類似形狀者
- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
0 A
44012 －木片或粒片︰ - Wood in chips or particles:
44012100 針葉樹類 - - Coniferous 0 A
44012200 木片或粒片，非針葉樹類 - - Non-coniferous 0 A
44013000 鋸屑、廢材（料）及殘屑材，不 論是否壓縮成棍、塊、球或類似 形狀者
- Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
0 A
44020000 木炭（包括果殼與果核炭），不 論是否壓縮而成者
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
0 A
4403 原木，不論是否去皮、去邊材或
粗鋸角材
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared:
44031000 原木，不論是否去皮、去邊材或 粗鋸角材，經油漆、染色劑、木 焦油或其他防腐劑處理者
- Treated with paint, stains, creosote or other preservatives
0 A
44032000 其他針葉樹類 - Other, coniferous 0 A
44034 －其他，章目註一所述熱帶樹類
︰
- Other, of tropical wood specified in Subheading Note 1 to this Chapter:
44034100 暗紅柳桉、淺紅柳桉及巴考柳桉 原木，不論是否去皮、去邊材或 粗鋸角材
- - Dark Red Meranti, Light Red Meranti and Meranti Bakau
0 A
44034900 其他 - - Other 0 A
Category
44039 －其他︰ - Other:
44039100 橡木（槲類） - - Of oak (Quercus spp.) 0 A
44039200 山毛櫸（山毛櫸屬） - - Of beech (Fagus spp.) 0 A
44039900 －其他︰ - - Other 0 A
4404 箍木；木劈柱；木椿、欄柵及木
柱削尖，但未經縱面鋸開者；木 棒經簡單整修尚未車圓、彎曲或 另行加工，適於製造手杖、傘 柄、工具把手及類似品；削（
切）木片及類似品
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:
44041000 針葉樹 -Coniferous 0 A
44042000 非針葉樹 - Non-coniferous 0 A
44050000 木絲、木粉 Wood wool; wood flour 0 A
4406 鐵道或電車道枕木 Railway or tramway sleepers (cross-ties) of wood:
44061000 未經防腐處理之鐵道或電車道枕 - Not impregnated 0 A
44069000 其他鐵道或電車道枕木 - Other 0 A
4407 木材，經縱鋸或縱削、平切或旋
切，不論是否經刨平、砂磨或端 接，其厚度超過6公厘者。
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed,
44071000 針葉樹類 sanded or end-jointed, of a thickness exceeding 6 mm: - Coniferous
5 B
44072 －本章目註一所述熱帶樹類︰ - Of tropical wood specified in Subheading Note 1 to this Chapter:
44072400 巴本木、桃花心木、南美雅楠及 輕木
- - Baboen, Mahogany (Swietenia spp.), Imbuia and Balsa
5 B
44072500 暗紅柳桉、淺紅柳桉及巴考柳桉 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau
5 B
44072600 白柳桉（包括ＷＨＩＴＥ ＬＡ ＵＡＮ、ＷＨＩＴＥ ＭＥＲＡ ＮＴＩ、ＷＨＩＴＥ ＳＥＲＡ ＹＡ）、黃柳桉及亞蘭柳桉
- - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan
5 B
44072900 其他 - - Other 5 B
44079 －其他︰ - Other:
44079100 橡木（槲屬）材，經縱鋸或縱 削、平切或旋切，不論是否經刨 平、砂磨或端接，其厚度超過6公
- - Of oak (Quercus spp.) 5 B
44079200 山毛櫸（山毛櫸屬）材，經縱鋸 或縱削、平切或旋切，不論是否 經刨平、砂磨或端接，其厚度超 過6公厘者
- - Of beech (Fagus spp.) 5 B
44079900 －其他︰ - - Other 5 B
Category
4408 供飾面用（包括由平切積層材取
得者）、合板用或其他類似積層 材用單板及其他經縱鋸、平切或 旋切木材，不論是否經刨平、砂 磨、併接或端接，其厚度不超過6 公厘者。
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness not
di 6
44081000 針葉樹類 - Coniferous 10
C-44083 －本章目註一所述熱帶樹類︰ - Of tropical wood specified in Subheading Note 1 to this Chapter:
44083100 暗紅柳桉、淺紅柳桉及巴考柳桉 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau
10 C
44083900 其他 - - Other 10
C-44089000 其他 - Other 10 C
4409 木材（包括用於拼花地板但未裝
配之木條及飾條），沿著任何材 邊、端或材面作連續型鉋或類似 加工，（已製舌榫、槽榫、嵌槽 口、去角、製Ｖ型接口、製連 珠、成型、製圓邊或類似加工）
，不論是否經刨平、砂磨或端接
Wood (including strips and friezes for parquet flooring, not assembled) continu ously 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:
44091000 針葉樹類 - Coniferous 10 C
44092000 非針葉樹類 - Non-coniferous 10 C
4410 以木材或其他木質纖維製成之粒
片板及類似板（例如定向粒片板 及方薄片型粒片板），不論是否 用樹脂或其他有機膠合劑膠合
Particle board and similar board (for example, oriented strand board and wafer board) of wood or other ligneous materials, whether or not agglomerated with
44102 －木製定向粒片板及方薄片型粒
片板：
resins or other organic binding substances:
- Oriented strand board and waferboard, of wood:
44102100 原木或斷木 - - Unworked or not further worked than sanded
10 C
44102900 －其他︰ - - Other 10 C
44103 － 其他，木製： - Of wood:
44103100 其他木製粒片板及類似板，不論 是否用樹脂或其他有機膠合劑膠 合，未加工或除砂磨外未進一步
- - Unworked or not further worked than sanded
10 B
44103200 表面以含浸漬三聚氰胺紙覆蓋之 - - Surface-covered with melamine-impregnated paper
10 B
44103300 表面以裝飾用塑膠薄片覆蓋 - - Surface-covered with decorative laminates of plastics
10 B
44103900 其他 - - Other 10 B
44109000 其他 - Other 10 C
4411 以木材或其他木質纖維製成之纖
維板，不論是否用樹脂或其他有 機膠合劑膠合者
Fibreboard of wood or other ligneous materials, whether or not bonded with res ins or other organic substances:
44111 －密度超過0.8公克／立方公分之
纖維板︰
- Fibreboard of a density exceeding 0.8 g/cm3:
44111100 未經機械加工或未經敷面者 - - Not mechanically worked or surface covered
10 C
44111900 其他 - - Other 10 C
44112 －密度超過0.5公克／立方公分，
但不超過0.8公克／立方公分之纖 維板︰
- Fibreboard of a density exceeding 0.5 g/cm3 but not exceeding 0.5 g/cm3:
44112100 未經機械加工或未經敷面者 - - Not mechanically worked or surface covered
10 C
44112900 其他 - - Other 10 C
44113 －密度超過0.35公克／立方公分，
但不超過0.5公克／立方公分之纖 維板︰
- Fibreboard of a density exceeding 0.35 g/cm3 but not exceeding 0.5 g/cm3:
44113100 未經機械加工或未經敷面者 - - Not mechanically worked or surface covered
10 C
44113900 其他 - - Other 10 C
Category
44119 －其他︰ - Other:
44119100 未經機械加工或未經敷面者 - - Not mechanically worked or surface covered
10 C
44119900 其他 - - Other 10 C
4412 合板、單板貼面板及類似積層材 Plywood, veneered panels and similar laminated wood:
44121 －全由單板組成之合板，每層厚
度不超過6公厘者︰
- Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm
Category 44121300 至少有本章目註一所述熱帶樹類
之外皮者
- - With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter
10 C
44121400 其它相異於毬果類樹木外皮 - - Other, with at least one outer ply of non-coniferous wood
10 C
44121900 －其他︰ - - Other 10 C
44122 －其他，至少有一外層由非針葉
樹木材製成者︰
- Other, with at least one outer ply of non-coniferous wood:
44122200 至少有本章目註一所述熱帶樹類 之外皮者
- - With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter
10
C-44122300 其他單板貼面板及類似積層材，
至少有一外層由非針葉樹木材製 成，且含有至少一層粒片板者
- - Other, containing at least one layer of particle board
10
C-44122900 －其他︰ - - Other 10
C-44129 －其他︰ - Other:
44129200 其他單板貼面板及類似積層材，
至少有一外層由非針葉樹木材製 成，且含有至少一層粒片板者
- - With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter
10
C-44129300 其他兩外層均由針葉樹木材製成 之單板貼面板及類似積層材，含 有至少一層粒片板者
- - Other, containing at least one layer of particle board
10
C-44129900 －其他︰ - - Other 10 C
44130000 塊狀,桌面型,長條形及側面等形狀 壓板
Densified wood, in blocks, plates, strips or profile shapes
10 C
44140000 木框，供畫像、相片、鏡子或類 似品之用
Wooden frames for paintings, photographs, mirrors or similar objects
15 D
4415 裝貨用之木箱、木盒、條板箱、
木桶及類似木製包裝容器；繞纜 用木軸；木製墊板 箱型墊板及 其他承壓木板；木製墊板圍框
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:
441510 木箱、木盒、條板箱、木桶或類
似容器；繞纜用木軸
- Cases, boxes, crates, drums and similar packings; cable-drums:
44151010 繞纜用木軸 - - Cable-drums 10 C
44151090 －其他︰ - - Other 10 C
44152000 木製墊板、箱型墊板及其他承壓 木板；木製墊板圍框
- Pallets, box pallets and other load boards;
pallet collars:
10 C
4416 各種木製箍桶、琵琶桶、大桶、
盆、其他木桶及其零件，包括桶
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of
44160010 木頭，包括桶板-桶、 鼓和桶，無 論是否加強；零件
wood, including staves - Casks, drums and barrels, whether or not reinforced; parts thereof
10 C
44160090 其他 - Other 10 C
44170000 木製工具、工具之身及柄、掃帚 或刷子之身及柄；木製靴楦、鞋 楦
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
10 C
4418 建造用細木製品及木作成品，包
括鑲空格子木板、已組成之拼花 地板、木瓦及屋頂板
Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes:
44181000 木製窗、落地窗及其窗框 - Windows, French-windows and their 15 D 44182000 木製門及門框及門檻 - Doors and their frames and thresholds 15 D
44183000 木製拼花地板 - Parquet panels 15 D
44184000 混凝土建築物之遮陽木窗簾 - Shuttering for concrete constructional 15 D
44185000 木瓦及屋頂板 - Shingles and shakes: 15 D
441890 －其他︰ - Other:
44189010 鑲空格子木板 ，無論是否有蓋 - - Cellular wood panels, whether or not covered
15 D
44189090 其他 - - Other 15 D
44190000 桌上用木器皿及木廚具 Tableware and kitchenware, of wood 15 D
Category
4420 細工鑲嵌木及鑲嵌木；木質珠寶
箱、切割器具箱或類似品；木雕 刻品或其他木質裝飾品；未列入 第九十四章之木製家具
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:
44201000 木雕刻品及其他木質裝飾品 - Statuettes and other ornaments, of wood 15 D
442090 －其他︰ - Other:
44209010 細工鑲嵌木及鑲嵌木 - - B988 15 E
44209090 －其他︰ - - Other 15 E
4421 其他木製品 Other articles of wood:
44211000 木衣架 - Clothes hangers 15 D
442190 －其他︰ - Other:
44219010 線軸、錐形線軸、縫合的螺紋卷 軸等, 用在紡織品毛線或織品
- - Spools, cops, bobbins, sewing thread reels and the like, of a kind used for reeling textile yarns or fabrics
0 A
44219020 火柴棒 - - Match splints 5 B
44219090 其他木製品 - - Other 15 D
Category 45 第四十五章 軟木及軟木製品 Chapter 45 Cork and articles of cork
4501 天然軟木，未加工或簡單加工
者；廢軟木；打碎、成粒狀或磨 碎之軟木
Natural cork, raw or simply prepared;
waste cork; crushed, granulated or ground cork:
45011000 天然軟木，未加工或簡單加工者 Natural cork, raw or simply prepared 0 A
45019000 其他 - Other 0 A
45020000 天然軟木經去皮或粗製成方形者
，或呈長方形（包括正方形）之 塊狀、板狀、片狀或扁條狀者（
包括已切邊加工供作瓶塞材料用
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers)
0 A
4503 天然軟木製品 Articles of natural cork:
45031000 軟木塞 Corks and stoppers 0 A
45039000 －其他︰ - Other 0 A
4504 凝聚軟木（含膠合劑或未含膠合
劑）及凝聚軟木製品
Agglomerated cork (with or without a binding substance) and articles of 45041000 塊、板、片及條；各種形狀之
瓦；實心圓筒（包括圓盤）
Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs
0 A
45049000 －其他︰ - Other 0 A
Category
46 第四十六章 草及其他編結材料
之編結品；編籃及柳條編結品
Chapter 46 Manufactures of straw of