There is a slight variation (~ 0.3%) in g from poles to the equator (lowest at the equator). If the tree were exactly 44m & time to fall were 3 seconds, this would give a value for g slightly less than that at the equator - so probably not a polar bear. For your example, the value for g is roughly correct for around 40 degrees above the equator - so you're probably right with the panda.

http://www.inet.uni2.dk/~dark/Glossary/Gravity/Gravity.html

>Actually, if g is 9.8 m/sec^2 it takes 3 secs to fall off a 44.1 m tree, so within certain tolerance the tree could be anywhere on earth... except on the poles since no trees grow there.