CN code 442090 covers wood marquetry and inlaid wood, caskets, cases, cutlery cases and similar articles of wood, wooden articles of furniture not falling in Chapter 94. This heading covers a broad range of decorative and utilitarian wood products including inlaid jewellery boxes, decorative boxes, jewellery caskets, desk organisers and other articles combining utilitarian and decorative functions. Marquetry is a decorating technique involving inserting pieces of wood of different colours and species into the surface of an article. Classification requires establishing that the article is of wood and does not constitute furniture within the meaning of Chapter 94. Purely decorative articles without marquetry may be classified under codes 442011 or 442019.

Articles under CN code 442090 are subject to the EUDR as wood-derived products. Marquetry articles may combine wood from various species including tropical and CITES-protected species, requiring verification of the status of each species used. Caskets and cases may contain metal, textile or leather elements, but are classified in Chapter 44 if wood gives them their essential character. Surface finishes are subject to REACH requirements. Articles intended for food contact, such as tea caddies, are additionally subject to Regulation (EC) No 1935/2004. Import of articles with artistic or antique value may require cultural export permits.

Importing marquetry and wooden caskets requires the EUDR statement, origin documents, any CITES permits and compliance declarations. Traditional marquetry products originate from countries with rich woodworking craft traditions such as India, Morocco, Syria, Italy and Turkey. China is currently the main mass production supplier. Artisanal products may qualify for preferential GSP treatment. Transport requires careful individual packaging protecting delicate finishes. Quality control should cover marquetry technique verification, wood quality and finish. Customs value depends on materials, production technique and artistic merit of the article.

Wooden articles under CN 4420 90 intended for food contact must comply with EC Regulation 1935/2004. The material must not transfer harmful substances to food. Wood must be free from hazardous treatments and finishes. Standard customs duty and import VAT apply at destination country rates. Importers should verify applicable duty rates in the TARIC database and check whether preferential rates apply based on the country of origin and valid certificates.