Section 09 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 44 Wood and articles of wood; wood charcoal 44 10 Particle board and similar board of wood or other ligneous materials 44 10 21 Unworked or not further worked than sanded Commodity Code Description 44 10 21 00 Unworked or not further worked than sanded