菲律宾 · 第 44· 301 条目
§44木及木制品
本章品目（4 位 WCO 统一）
21 个品目
4401薪材；木片、木粒；锯末及木废料、碎料→4402木炭（包括果壳炭或坚果壳炭）→4403原木，不论是否去皮或粗略平整→4404箍木、劈开的杆、木桩、粗加工木棍及类似品→4405箍木、劈开的杆、木桩、粗加工木棍及类似品→4406铁路或电车道木枕→4407锯材、刨切材或旋切材，厚度>6毫米→4408胶合板用单板及类似薄木片，厚度≤6毫米→4409连续成形的木材（包括拼花地板条）→4410碎料板、定向刨花板及类似木质板→4411木质或其他木质纤维板→4412胶合板、饰面胶合板及类似层积木→4413胶合板、饰面胶合板及类似层积木→4414木制画框、相框、镜框及类似品→4415木制包装箱、桶、托盘及类似品→4416木制桶、槽及其他箍桶制品及其零件→4417木制桶、槽及其他箍桶制品及其零件→4418木制建筑用木工制品，包括蜂窝板、拼装地板、木瓦→4419木制餐具及厨房用具→4420木镶嵌品、木制箱盒、雕像及其他木制装饰品；未列名木制家具→4421其他木制品→
菲律宾 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 44.01 | 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. | — | → |
| 44.02 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated. | — | → |
| 44.03 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. | — | → |
| 44.04 | 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. | — | → |
| 44.05 | Wood wool; wood flour. | — | → |
| 44.06 | Railway or tramway sleepers (cross-ties) of wood. | — | → |
| 44.07 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. | — | → |
| 44.08 | 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. | — | → |
| 44.09 | 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. | — | → |
| 44.10 | 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. | — | → |
| 44.11 | Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. | — | → |
| 44.12 | Plywood, veneered panels and similar laminated wood. | — | → |
| 44.14 | Wooden frames for paintings, photographs, mirrors or similar objects. | — | → |
| 44.15 | 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. | — | → |
| 44.16 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. | — | → |
| 44.17 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. | — | → |
| 44.18 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes. | — | → |
| 44.19 | Tableware and kitchenware, of wood. | — | → |
| 44.20 | 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. | — | → |
| 44.21 | Other articles of wood. | — | → |
| 4401.11.00 | - - Coniferous | — | → |
| 4401.12.00 | - - Non-coniferous | — | → |
| 4401.21.00 | - - Coniferous | — | → |
| 4401.22.00 | - - Non-coniferous | — | → |
| 4401.31.00 | - - Wood pellets | — | → |
| 4401.32.00 | - - Wood briquettes | — | → |
| 4401.39.00 | - - Other | — | → |
| 4401.41.00 | - - Sawdust | — | → |
| 4401.49.00 | - - Other | — | → |
| 4402.10.00 | - Of bamboo | — | → |
| 4402.20 | - Of shell or nut : | — | → |
| 4402.20.10 | - - Of coconut shell | — | → |
| 4402.20.90 | - - Other | — | → |
| 4402.90.00 | - Other | — | → |
| 4403.11 | - - Coniferous : | — | → |
| 4403.11.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.11.90 | - - - Other | — | → |
| 4403.12 | - - Non-coniferous : | — | → |
| 4403.12.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.12.90 | - - - Other | — | → |
| 4403.21 | - - Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more : | — | → |
| 4403.21.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.21.90 | - - - Other | — | → |
| 4403.22 | - - Of pine (Pinus spp.), other : | — | → |
| 4403.22.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.22.90 | - - - Other | — | → |
| 4403.23 | - - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more : | — | → |
| 4403.23.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.23.90 | - - - Other | — | → |
| 4403.24 | - - Of fir (Abies spp.) and spruce (Picea spp.), other : | — | → |
| 4403.24.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.24.90 | - - - Other | — | → |
| 4403.25 | - - Other, of which the smallest cross-sectional dimension is 15 cm or more : | — | → |
| 4403.25.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.25.90 | - - - Other | — | → |
| 4403.26 | - - Other : | — | → |
| 4403.26.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.26.90 | - - - Other | — | → |
| 4403.41 | - - Dark Red Meranti, Light Red Meranti and Meranti Bakau : | — | → |
| 4403.41.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.41.90 | - - - Other | — | → |
| 4403.42 | - - Teak : | — | → |
| 4403.42.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.42.90 | - - - Other | — | → |
| 4403.49 | - - Other : | — | → |
| 4403.49.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.49.90 | - - - Other | — | → |
| 4403.91 | - - Of oak (Quercus spp.) : | — | → |
| 4403.91.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.91.90 | - - - Other | — | → |
| 4403.93 | - - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more : | — | → |
| 4403.93.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.93.90 | - - - Other | — | → |
| 4403.94 | - - Of beech (Fagus spp.), other : | — | → |
| 4403.94.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.94.90 | - - - Other | — | → |
| 4403.95 | - - Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more : | — | → |
| 4403.95.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.95.90 | - - - Other | — | → |
| 4403.96 | - - Of birch (Betula spp.), other : | — | → |
| 4403.96.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.96.90 | - - - Other | — | → |
| 4403.97 | - - Of poplar and aspen (Populus spp.) : | — | → |
| 4403.97.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.97.90 | - - - Other | — | → |
| 4403.98 | - - Of eucalyptus (Eucalyptus spp.) : | — | → |
| 4403.98.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.98.90 | - - - Other | — | → |
| 4403.99 | - - Other : | — | → |
| 4403.99.10 | - - - Baulks, sawlogs and veneer logs | — | → |
| 4403.99.90 | - - - Other | — | → |
| 4404.10.00 | - Coniferous | — | → |
| 4404.20 | - Non-coniferous : | — | → |
| 4404.20.10 | - - Chipwood | — | → |
| 4404.20.90 | - - Other | — | → |
| 4405.00.10 | - Wood wool | — | → |
| 4405.00.20 | - Wood flour | — | → |
| 4406.11.00 | - - Coniferous | — | → |
| 4406.12.00 | - - Non-coniferous | — | → |
| 4406.91.00 | - - Coniferous | — | → |
| 4406.92.00 | - - Non-coniferous | — | → |
| 4407.11 | - - Of pine (Pinus spp.) : | — | → |
| 4407.11.10 | - - - Sawn lengthwise, not further worked | — | → |
| 4407.11.90 | - - - Other | — | → |
| 4407.12.00 | - - Of fir (Abies spp.) and spruce (Picea spp.) | — | → |
| 4407.13.00 | - - Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) | — | → |
| 4407.14.00 | - - Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) | — | → |
| 4407.19 | - - Other : | — | → |
| 4407.19.10 | - - - Sawn lengthwise, not further worked | — | → |
| 4407.19.90 | - - - Other | — | → |
| 4407.21 | - - Mahogany (Swietenia spp.) : | — | → |
| 4407.21.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.21.90 | - - - Other | — | → |
| 4407.22 | - - Virola, Imbuia and Balsa : | — | → |
| 4407.22.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.22.90 | - - - Other | — | → |
| 4407.23 | - - Teak : | — | → |
| 4407.23.10 | - - - Sawn lengthwise, not further worked | — | → |
| 4407.23.20 | - - - Planed, sanded or end jointed | — | → |
| 4407.23.90 | - - - Other | — | → |
| 4407.25 | - - Dark Red Meranti, Light Red Meranti and Meranti Bakau : | — | → |
| 4407.25.12 | - - - - Sawn lengthwise, not further worked | — | → |
| 4407.25.13 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.25.19 | - - - - Other | — | → |
| 4407.25.21 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.25.29 | - - - - Other | — | → |
| 4407.26 | - - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan : | — | → |
| 4407.26.20 | - - - Sawn lengthwise, not further worked | — | → |
| 4407.26.30 | - - - Planed, sanded or end-jointed | — | → |
| 4407.26.90 | - - - Other | — | → |
| 4407.27 | - - Sapelli : | — | → |
| 4407.27.20 | - - - Sawn lengthwise, not further worked | — | → |
| 4407.27.30 | - - - Planed, sanded or end-jointed | — | → |
| 4407.27.90 | - - - Other | — | → |
| 4407.28 | - - Iroko : | — | → |
| 4407.28.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.28.90 | - - - Other | — | → |
| 4407.29 | - - Other : | — | → |
| 4407.29.12 | - - - - Sawn lengthwise, not further worked | — | → |
| 4407.29.13 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.29.19 | - - - - Other | — | → |
| 4407.29.22 | - - - - Sawn lengthwise, not further worked | — | → |
| 4407.29.23 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.29.29 | - - - - Other | — | → |
| 4407.29.32 | - - - - Sawn lengthwise, not further worked | — | → |
| 4407.29.33 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.29.39 | - - - - Other | — | → |
| 4407.29.42 | - - - - Sawn lengthwise, not further worked | — | → |
| 4407.29.43 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.29.49 | - - - - Other | — | → |
| 4407.29.51 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.29.59 | - - - - Other | — | → |
| 4407.29.72 | - - - - Sawn lengthwise, not further worked | — | → |
| 4407.29.73 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.29.79 | - - - - Other | — | → |
| 4407.29.82 | - - - - Sawn lengthwise, not further worked | — | → |
| 4407.29.83 | - - - - Planed, sanded or end-jointed | — | → |
| 4407.29.89 | - - - - Other | — | → |
| 4407.29.91 | - - - - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), planed, sanded or end-jointed | — | → |
| 4407.29.92 | - - - - Jongkong (Dactylocladus spp.) and Merbau (Intsia spp.), other | — | → |
| 4407.29.94 | - - - - Albizia (Paraserianthes falcataria), planed, sanded or end-jointed | — | → |
| 4407.29.95 | - - - - Albizia (Paraserianthes falcataria), other | — | → |
| 4407.29.96 | - - - - Rubber (Hevea Brasiliensis), planed, sanded or end-jointed | — | → |
| 4407.29.97 | - - - - Rubber (Hevea Brasiliensis), other | — | → |
| 4407.29.98 | - - - - Other, planed, sanded or end-jointed | — | → |
| 4407.29.99 | - - - - Other | — | → |
| 4407.91 | - - Of oak (Quercus spp.) : | — | → |
| 4407.91.20 | - - - Sawn lengthwise, not further worked | — | → |
| 4407.91.30 | - - - Planed, sanded or end-jointed | — | → |
| 4407.91.90 | - - - Other | — | → |
| 4407.92 | - - Of beech (Fagus spp.) : | — | → |
| 4407.92.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.92.90 | - - - Other | — | → |
| 4407.93 | - - Of maple (Acer spp.) : | — | → |
| 4407.93.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.93.90 | - - - Other | — | → |
| 4407.94 | - - Of cherry (Prunus spp.) : | — | → |
| 4407.94.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.94.90 | - - - Other | — | → |
| 4407.95 | - - Of ash (Fraxinus spp.) : | — | → |
| 4407.95.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.95.90 | - - - Other | — | → |
| 4407.96 | - - Of birch (Betula spp.) : | — | → |
| 4407.96.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.96.90 | - - - Other | — | → |
| 4407.97 | - - Of poplar and aspen (Populus spp.) : | — | → |
| 4407.97.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.97.90 | - - - Other | — | → |
| 4407.99 | - - Other : | — | → |
| 4407.99.10 | - - - Planed, sanded or end-jointed | — | → |
| 4407.99.90 | - - - Other | — | → |
| 4408.10 | - Coniferous : | — | → |
| 4408.10.10 | - - Cedar wood pencil slats; Radiata pinewood of a kind used for blockboard manufacture | — | → |
| 4408.10.30 | - - Face veneer sheets | — | → |
| 4408.10.90 | - - Other | — | → |
| 4408.31.00 | - - Dark Red Meranti, Light Red Meranti and Meranti Bakau | — | → |
| 4408.39 | - - Other : | — | → |
| 4408.39.10 | - - - Jelutong wood pencil slats | — | → |
| 4408.39.20 | - - - Face veneer sheets | — | → |
| 4408.39.90 | - - - Other | — | → |
| 4408.90 | - Other : | — | → |
| 4408.90.10 | - - Face veneer sheets | — | → |
| 4408.90.90 | - - Other | — | → |
| 4409.10.00 | - Coniferous | — | → |
| 4409.21.00 | - - Of bamboo | — | → |
| 4409.22.00 | - - Of tropical wood | — | → |
| 4409.29.00 | - - Other | — | → |
| 4410.11.00 | - - Particle board | — | → |
| 4410.12.00 | - - Oriented strand board (OSB) | — | → |
| 4410.19.00 | - - Other | — | → |
| 4410.90.00 | - Other | — | → |
| 4411.12.00 | - - Of a thickness not exceeding 5 mm | — | → |
| 4411.13.00 | - - Of a thickness exceeding 5 mm but not exceeding 9 mm | — | → |
| 4411.14.00 | - - Of a thickness exceeding 9 mm | — | → |
| 4411.92.00 | - - Of a density exceeding 0.8 g/cm³ | — | → |
| 4411.93.00 | - - Of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³ | — | → |
| 4411.94.00 | - - Of a density not exceeding 0.5 g/cm³ | — | → |
| 4412.10.00 | - Of bamboo | — | → |
| 4412.31.00 | - - With at least one outer ply of tropical wood | — | → |
| 4412.33.00 | - - Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) | — | → |
| 4412.34.00 | - - Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33 | — | → |
| 4412.39.00 | - - Other, with both outer plies of coniferous wood | — | → |
| 4412.41 | - - With at least one outer ply of tropical wood : | — | → |
| 4412.41.10 | - - - With at least one outer ply of teak | — | → |
| 4412.41.90 | - - - Other | — | → |
| 4412.42.00 | - - Other, with at least one outer ply of non-coniferous wood | — | → |
| 4412.49.00 | - - Other, with both outer plies of coniferous wood | — | → |
| 4412.51.00 | - - With at least one outer ply of tropical wood | — | → |
| 4412.52.00 | - - Other, with at least one outer ply of non-coniferous wood | — | → |
| 4412.59.00 | - - Other, with both outer plies of coniferous wood | — | → |
| 4412.91 | - - With at least one outer ply of tropical wood : | — | → |
| 4412.91.10 | - - - With at least one outer ply of teak | — | → |
| 4412.91.90 | - - - Other | — | → |
| 4412.92.00 | - - Other, with at least one outer ply of non-coniferous wood | — | → |
| 4412.99.00 | - - Other, with both outer plies of coniferous wood | — | → |
| 4413.00.00 | Densified wood, in blocks, plates, strips or profile shapes. | — | → |
| 4414.10.00 | - Of tropical wood | — | → |
| 4414.90.00 | - Other | — | → |
| 4415.10.00 | - Cases, boxes, crates, drums and similar packings; cable- drums | — | → |
| 4415.20.00 | - Pallets, box pallets and other load boards; pallet collars | — | → |
| 4416.00.10 | - Staves | — | → |
| 4416.00.90 | - Other | — | → |
| 4417.00.10 | - Boot or shoe lasts | — | → |
| 4417.00.90 | - Other | — | → |
| 4418.11.00 | - - Of tropical wood | — | → |
| 4418.19.00 | - - Other | — | → |
| 4418.21.00 | - - Of tropical wood | — | → |
| 4418.29.00 | - - Other | — | → |
| 4418.30.00 | - Posts and beams other than products of subheadings 4418.81 to 4418.89 | — | → |
| 4418.40.00 | - Shuttering for concrete constructional work | — | → |
| 4418.50.00 | - Shingles and shakes | — | → |
| 4418.73 | - - Of bamboo or with at least the top layer (wear layer) of bamboo : | — | → |
| 4418.73.10 | - - - For mosaic floors | — | → |
| 4418.73.20 | - - - Other, of multilayer of bamboo | — | → |
| 4418.73.90 | - - - Other | — | → |
| 4418.74.00 | - - Other, for mosaic floors | — | → |
| 4418.75.00 | - - Other, multilayer | — | → |
| 4418.79.00 | - - Other | — | → |
| 4418.81 | - - Glue-laminated timber (glulam) : | — | → |
| 4418.81.10 | - - - In block shape | — | → |
| 4418.81.90 | - - - Other | — | → |
| 4418.82.00 | - - Cross-laminated timber (CLT or X-lam) | — | → |
| 4418.83.00 | - - I beams | — | → |
| 4418.89.00 | - - Other | — | → |
| 4418.91.00 | - - Of bamboo | — | → |
| 4418.92.00 | - - Cellular wood panels | — | → |
| 4418.99.00 | - - Other | — | → |
| 4419.11.00 | - - Bread boards, chopping boards and similar boards | — | → |
| 4419.12.00 | - - Chopsticks | — | → |
| 4419.19.00 | - - Other | — | → |
| 4419.20.00 | - Of tropical wood | — | → |
| 4419.90.00 | - Other | — | → |
| 4420.11.00 | - - Of tropical wood | — | → |
| 4420.19.00 | - - Other | — | → |
| 4420.90 | - Other : | — | → |
| 4420.90.10 | - - Wooden articles of furniture not falling in Chapter 94 | — | → |
| 4420.90.20 | - - Boxes and other small containers intended for and suitable for carrying in the pocket, in the handbag or on the person | — | → |
| 4420.90.90 | - - Other | — | → |
| 4421.10.00 | - Clothes hangers | — | → |
| 4421.20.00 | - Coffins | — | → |
| 4421.91 | - - Of bamboo : | — | → |
| 4421.91.10 | - - - Spools, cops and bobbins, sewing thread reels and the like | — | → |
| 4421.91.20 | - - - Match splints | — | → |
| 4421.91.30 | - - - Candy-sticks, ice-cream sticks and ice-cream spoons | — | → |
| 4421.91.40 | - - - Fans and handscreens, frames and handles therefor, and parts thereof | — | → |
| 4421.91.50 | - - - Prayer beads | — | → |
| 4421.91.60 | - - - Toothpicks | — | → |
| 4421.91.70 | - - - Sticks of a kind used for making joss sticks | — | → |
| 4421.91.90 | - - - Other | — | → |
| 4421.99 | - - Other : | — | → |
| 4421.99.10 | - - - Spools, cops and bobbins, sewing thread reels and the like | — | → |
| 4421.99.20 | - - - Match splints | — | → |
| 4421.99.30 | - - - Wooden pegs or pins for footwear | — | → |
| 4421.99.40 | - - - Candy-sticks, ice-cream sticks and ice-cream spoons | — | → |
| 4421.99.70 | - - - Fans and handscreens, frames and handles therefor, and parts thereof | — | → |
| 4421.99.80 | - - - Toothpicks | — | → |
| 4421.99.93 | - - - - Prayer beads | — | → |
| 4421.99.94 | - - - - Other beads | — | → |
| 4421.99.95 | - - - - Sticks of a kind used for making joss sticks | — | → |
| 4421.99.96 | - - - - Barecore | — | → |
| 4421.99.99 | - - - - Other | — | → |