Section 09 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; M ANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKE TWARE AND WICKERWORK 44 Wood and articles of wood; wood charcoal 44 03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly square 44 03 23 Of fir (Abies spp.) and spruce (Picea spp.), of which any crosssectional dimension is 15 Commodity Code Description 44 03 23 00 Of fir (Abies spp.) and spruce (Picea spp.), of which any crosssectional dimension is 15