Gathering brings in the raw goods. Refining makes the common materials from them, and refining a common one again with an additive makes the uncommon ones. Production takes them from there.
Common wood, refined from Maple Wood by Milling at level 1 (recipe).
One Maple Timber takes 3 Maple Wood and 1 Creosote.
Uncommon versions: Hard Maple Timber and Rock Maple Timber
Refined further into:
Production takes it, or its forms, in 260 Carpentry, 2 Blacksmithing, 1 Cooking, and 4 Tailoring recipes.
What it adds to gear parts made from it: