| 540 05 | ASBESTOS SHEETS, ALL TYPES, EXCEPT INSULATION AND ROOFING |
| 540 08 | ASBESTOS SIDING, FLAT |
| 540 09 | BLOCKING WOOD |
| 540 10 | BRIDGE TIMBERS AND RAILROAD TIES, TREATED |
| 540 11 | FIBERBOARD, MEDIUM DENSITY (MDF) |
| 540 12 | FORMS, WOOD (SEE 210-13 AND 755-73 FOR CONCRETE FORMS) |
| 540 14 | LUMBER, CEDAR |
| 540 17 | LUMBER, CYPRESS |
| 540 20 | LUMBER, FIR |
| 540 23 | LUMBER, HARDWOOD, ALL KINDS |
| 540 26 | LUMBER, PARANA PINE |
| 540 29 | LUMBER, POPLAR AND WILLOW |
| 540 32 | LUMBER, REDWOOD |
| 540 34 | LUMBER, SOFTWOOD (SPF) |
| 540 35 | LUMBER, SOUTHERN PINE, LAMINATED STRUCTURAL TYPE |
| 540 41 | LUMBER, TREATED: CREOSOTE, PENTA, WOLMANIZED, ETC. |
| 540 42 | LUMBER, TREATED: FIRE RETARDANT |
| 540 43 | LUMBER, WALNUT |
| 540 44 | LUMBER, WHITE PINE, INCLUDING PONDEROSA PINE |
| 540 47 | LUMBER, YELLOW PINE |
| 540 49 | ORIENTED STRAND BOARD (OSB, WAFER BOARD) |
| 540 50 | PARTICLEBOARD, ALL TYPES |
| 540 52 | LUMBER, PLASTIC, AND RELATED PRODUCTS |
| 540 53 | PRESSED PAPER SHEETS |
| 540 56 | PRESSED WOOD SHEETS: MASONITE, ETC. |
| 540 57 | PILINGS, TREATED |
| 540 58 | PIPE STICKS, WOODEN |
| 540 59 | PLYWOOD, SOFTWOOD (SPF) |
| 540 62 | PLYWOOD, HARDWOOD TYPE, EXCEPT DECORATIVE AND PLASTIC FACED |
| 540 65 | PLYWOOD PANELS, DECORATIVE, PREFINISHED |
| 540 66 | PLYWOOD PANELS, DECORATIVE, UNFINISHED |
| 540 68 | PLYWOOD PANELS, PLASTIC FACED, FOR HIGHWAY SIGNS, ETC. |
| 540 70 | POLES, TREATED AND UNTREATED |
| 540 71 | POSTS, CEDAR |
| 540 73 | POSTS, TREATED AND UNTREATED, INCLUDING WOODEN GUARD RAIL POSTS, (SEE 570-28 FOR METAL POSTS) |
| 540 75 | RAILINGS (INACTIVE, PLEASE SEE COMMODITY CODE 150-34 EFFECTIVE JANUARY 1, 2016) |
| 540 77 | RECYCLED LUMBER |
| 540 78 | SAWDUST AND SHAVINGS |
| 540 79 | WOOD AND LUMBER PRODUCTS, SCRAP OR WASTE |
| 540 81 | SHEETROCK AND ACCESSORIES: CEMENT, CORNERS, FLOATING COMPOUND, ETC. (SEE CLASS 832 FOR TAPE, INCLUDING RECYCLED TYPE |
| 540 84 | SHAKES AND SHIMS, WOOD |
| 540 87 | SIDING, PREFINISHED PARTICLEBOARD |
| 540 88 | SIDING, VINYL CLAD, INCLUDING RECYCLED TYPES |
| 540 89 | SIDING, WOOD, ALL TYPES |
| 540 90 | STAKES: ENGINEERS', AGRICULTURAL, ETC. |
| 540 91 | STRUCTURAL WOOD PRODUCTS (NOT OTHERWISE CLASSIFIED): BEAMS, FRAMING LUMBER, PLANKS, JOISTS, ETC. |
| 540 92 | TIMBERS, CONSTRUCTION TYPE, LAMINATED, TREATED AND UNTREATED |
| 540 94 | UNDERLAYMENT |
| 540 95 | VENEERS, ALL KINDS |
| 540 96 | WOOD BI-PRODUCTS (NOT OTHERWISE CLASSIFIED) |
| 540 97 | WOOD, FIRE |