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<h1>Densified wood products without specific shapes for insulation should be classified under heading 44.09, not 85.46.</h1> The circular addresses the classification of densified wood products such as blocks, plates, boards, sheets, and strips. It clarifies that unmachined or unfabricated densified wood, lacking a special shape, size, or construction for use as electrical insulators, should not be classified under heading No. 85.46 as Electrical Insulators. Instead, these items should be classified under heading No. 44.09 as densified wood. This decision follows previous instructions which specified that only goods with specific shapes or sizes for insulating purposes qualify under the electrical insulator category.