4420 - Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94:

Heading 4420 encompasses a variety of decorative and functional wooden items that are distinct from general wooden furniture. This category specifically includes wood marquetry and inlaid wood, where decorative pieces of wood are skillfully assembled to create patterns or designs. It also covers wooden caskets and cases intended for the storage of jewelry or cutlery, as well as other similar specialized containers made of wood. Furthermore, this heading accounts for statuettes and other decorative ornaments crafted from wood, alongside a broad range of miscellaneous wooden articles that do not qualify as furniture under Chapter 94.

Unlike other headings within Section IX, which might cover raw wood, wood articles not specifically enumerated, or finished wood products like furniture, Heading 4420 focuses on particular forms of artistic or specialized wooden manufacture. For instance, while other headings might classify plain wooden boxes, this heading is reserved for cases with a specific purpose (jewelry, cutlery) or those exhibiting marquetry or inlay work. Similarly, generic wooden decorative items are distinguished from more precisely defined artistic or functional articles.

The subcategories within Heading 4420 serve to differentiate between specific types of decorative items and other miscellaneous wooden articles. "Statuettes and other ornaments" provides a clear designation for purely decorative wooden figures and embellishments. The "Other" subheading (4420.90) is a residual category, intended for wooden articles that fit the general description of Heading 4420 but do not fall under the more specific "statuettes and ornaments" classification. This includes items like specialized wooden cases or other decorative wooden objects not otherwise specified.