Wood classification turns on finished article character, not continuous shaping, for H-shaped scaffold beams under heading 4410.90.

H-beams made from wooden pieces joined with a plywood block and used for scaffolding were treated as a distinct finished wooden article, not as wood continuously shaped under Heading 44.05. The analysis noted that Heading 44.05 applies to timber shaped along edges or faces, including end-jointed timber, whereas the product in question was manufactured into an H-shaped article through assembly of I-shaped beams and a block of wood. On that basis, the goods were classified under Heading 4410.90 as articles of wood not elsewhere specified, and not under Heading 4405.90. The Department's appeals were stated to be dismissed.

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Issues: Whether H-beams manufactured from wooden pieces joined with block wood and used for scaffolding were classifiable under Heading 4410.90 as articles of wood not elsewhere specified, or under Heading 4405.90 as wood continuously shaped.

Analysis: Heading 44.05 covers wood continuously shaped along edges or faces, whether or not planed, sanded or finger-jointed, and the corresponding explanatory notes refer to timber in the form of boards, planks and similar items. The impugned goods were found not to be end-jointed timber. Instead, the product was made by joining two I-shaped beams with a block of wood manufactured from layers of plywood, resulting in a final product in the shape of an H. The manufacturing process and the nature of the finished goods supported treatment as a distinct wooden article rather than shaped timber.

Conclusion: The H-beams were correctly classifiable under Heading 4410.90 and not under Heading 4405.90. The Department's appeals were therefore liable to be dismissed.

Ratio Decidendi: Where a product is manufactured into a distinct finished article of wood and does not answer the description of continuously shaped timber covered by Heading 44.05, it falls under the residuary wooden-articles heading.

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