Internationaal Verdrag betreffende het geharmoniseerde systeem inzake de omschrijving en de codering van goederen, Brussel, 14-06-1983

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Internationaal Verdrag betreffende het geharmoniseerde systeem inzake de omschrijving en de codering van goederen

Authentiek : EN

International Convention on the Harmonized Commodity Description and Coding System

Preamble

The Contracting Parties to this Convention, established under the auspices of the Customs Co-operation Council,

Desiring to facilitate international trade,

Desiring to facilitate the collection, comparison and analysis of statistics, in particular those on international trade,

Desiring to reduce the expense incurred by redescribing, reclassifying and recoding goods as they move from one classification system to another in the course of international trade and to facilitate the standardization of trade documentation and the transmission of data,

Considering that changes in technology and the patterns of international trade require extensive modifications to the Convention on Nomenclature for the Classification of Goods in Customs Tariffs, done at Brussels on 15 December 1950,

Considering also that the degree of detail required for Customs and statistical purposes by Governments and trade interests has increased far beyond that provided by the Nomenclature annexed to the above-mentioned Convention,

Considering the importance of accurate and comparable data for the purposes of international trade negotiations,

Considering that the Harmonized System is intended to be used for the purposes of freight tariffs and transport statistics of the various modes of transport,

Considering that the Harmonized System is intended to be incorporated into commercial commodity description and coding systems to the greatest extent possible,

Considering that the Harmonized System is intended to promote as close a correlation as possible between import and export trade statistics and production statistics,

Considering that a close correlation should be maintained between the Harmonized System and the Standard International Trade Classification (SITC) of the United Nations,

Considering the desirability of meeting the aforementioned needs through a combined tariff/statistical nomenclature, suitable for use by the various interests concerned with international trade,

Considering the importance of ensuring that the Harmonized System is kept up-to-date in the light of changes in technology or in patterns of international trade,

Having taken into consideration the work accomplished in this sphere by the Harmonized System Committee set up by the Customs Co-operation Council,

Considering that while the above-mentioned Nomenclature Convention has proved an effective instrument in the attainment of some of these objectives, the best way to achieve the desired results in this respect is to conclude a new international Convention,

Have agreed as follows:

Article 1. Definitions

For the purpose of this Convention:

• (a) the "Harmonized Commodity Description and Coding System", hereinafter referred to as the "Harmonized System", means the Nomenclature comprising the headings and subheadings and their related numerical codes, the Section, Chapter and Subheading Notes and the General Rules for the interpretation of the Harmonized System, set out in the Annex to this Convention;

• (b) "Customs tariff nomenclature" means the nomenclature established under the legislation of a Contracting Party for the purposes of levying duties of Customs on imported goods;

• (c) "statistical nomenclatures" means goods nomenclatures established by a Contracting Party for the collection of data for import and export trade statistics;

• (d) "combined tariff/statistical nomenclature" means a nomenclature, integrating Customs tariff and statistical nomenclatures, legally required by a Contracting Party for the declaration of goods at importation;

• (e) "the Convention establishing the Council" means the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950;

• (f) "the Council" means the Customs Co-operation Council referred to in paragraph (e) above;

• (g) "the Secretary General" means the Secretary General of the Council;

• (h) the term "ratification" means ratification, acceptance or approval.

Article 2. The Annex

The Annex to this Convention shall form an integral part thereof, and any reference to the Convention shall include a reference to the Annex.

Article 3. Obligations of Contracting Parties

• 1 Subject to the exceptions enumerated in Article 4:

  • (a) Each Contracting Party undertakes, except as provided in subparagraph (c) of this paragraph, that from the date on which this Convention enters into force in respect of it, its Customs tariff and statistical nomenclatures shall be in conformity with the Harmonized System. It thus undertakes that, in respect of its Customs tariff and statistical nomenclatures:

    • (i) it shall use all the headings and subheadings of the Harmonized System without addition or modification, together with their related numerical codes;

    • (ii) it shall apply the General Rules for the interpretation of the Harmonized System and all the Section, Chapter and Subheading Notes, and shall not modify the scope of the Sections, Chapters, headings or subheadings of the Harmonized System; and

    • (iii) it shall follow the numerical sequence of the Harmonized System;

  • (b) Each Contracting Party shall also make publicly available its import and export trade statistics in conformity with the six-digit codes of the Harmonized System, or, on the initiative of the Contracting Party, beyond that level, to the extent that publication is not precluded for exceptional reasons such as commercial confidentiality or national security;

  • (c) Nothing in this Article shall require a Contracting Party to use the subheadings of the Harmonized System in its Customs tariff nomenclature provided that it meets the obligations at (a) (i), (a) (ii) and (a) (iii) above in a combined tariff/statistical nomenclature.

• 2 In complying with the undertakings at paragraph 1 (a) of this Article, each Contracting Party may make such textual adaptations as may be necessary to give effect to the Harmonized System in its domestic law.

• 3 Nothing in this Article shall prevent a Contracting Party from establishing, in this Customs tariff or statistical nomenclatures, subdivisions classifying goods beyond the level of the Harmonized System, provided that any such subdivision is added and coded at a level beyond that of the six-digit numerical code set out in the Annex to this Convention.

Article 4. Partial application by developing countries

• 1 Any developing country Contracting Party may delay its application of some or all of the subheadings of the Harmonized System for such period as may be necessary, having regard to its pattern of international trade or its administrative resources.

• 2 A developing country Contracting Party which elects to apply the Harmonized System partially under the provisions of this Article agrees to make its best efforts towards the application of the full six-digit Harmonized System within five years of the date on which this Convention enters into force in respect of it or within such further period as it may consider necessary having regard to the provisions of paragraph 1 of this Article.

• 3 A developing country Contracting Party which elects to apply the Harmonized System partially under the provisions of this Article shall apply all or none of the two-dash subheadings of any one one-dash subheading or all or none of the one-dash subheadings of any one heading. In such cases of partial application, the sixth digit or the fifth and sixth digits of that part of the Harmonized System code not applied shall be replaced by "0" or "00" respectively.

• 4 A developing country which elects to apply the Harmonized System partially under the provisions of this Article shall on becoming a Contracting Party notify the Secretary General of those subheadings which it will not apply on the date when this Convention enters into force in respect of it and shall also notify the Secretary General of those subheadings which it applies thereafter.

• 5 Any developing country which elects to apply the Harmonized System partially under the provisions of this Article may on becoming a Contracting Party notify the Secretary General that it formally undertakes to apply the full six-digit Harmonized System within three years of the date when this Convention enters into force in respect of it.

• 6 Any developing country Contracting Party which partially applies the Harmonized System under the provisions of this Article shall be relieved from its obligations under Article 3 in relation to the subheadings not applied.

Article 5. Technical assistance for developing countries

Developed country Contracting Parties shall furnish to developing countries that so request, technical assistance on mutually agreed terms in respect of, inter alia, training of personnel, transposing their existing nomenclatures to the Harmonized System and advice on keeping their systems so transposed up-to-date with amendments to the Harmonized System or on applying the provisions of this Convention.

Article 6. Harmonized System Committee

• 1 There shall be established under this Convention a Committee to be known as the Harmonized System Committee, composed of representatives from each of the Contracting Parties.

• 2 It shall normally meet at least twice each year.

• 3 Its meetings shall be convened by the Secretary General and, unless the Contracting Parties otherwise decide, shall be held at the Headquarters of the Council.

• 4 In the Harmonized System Committee each Contracting Party shall have the right to one vote; nevertheless, for the purposes of this Convention and without prejudice to any future Convention, where a Customs or Economic Union as well as one or more of its Member States are Contracting Parties such Contracting Parties shall together exercise only one vote. Similarly, where all the Member States of a Customs or Economic Union which is eligible to become a Contracting Party under the provisions of Article 11 (b) become Contracting Parties, they shall together exercise only one vote.

• 5 The Harmonized System Committee shall elect its own Chairman and one or more Vice-Chairmen.

• 6 It shall draw up its own Rules of Procedure by decision taken by not less than two-thirds of the votes attributed to its members. The Rules of Procedure so drawn up shall be approved by the Council.

• 7 It shall invite such intergovernmental or other international organizations as it may consider appropriate to participate as observers in its work.

• 8 It shall set up Sub-Committees or Working Parties as needed, having regard, in particular, to the provisions of paragraph 1 (a) of Article 7, and it shall determine the membership, voting rights and Rules of Procedure for such Sub-Committees or Working Parties.

Article 7. Functions of the Committee

• 1 The Harmonized System Committee, having regard to the provisions of Article 8, shall have the following functions:

  • (a) to propose such amendments to this Convention as may be considered desirable, having regard, in particular, to the needs of users and to changes in technology or in patterns of international trade;

  • (b) to prepare Explanatory Notes, Classification Opinions or other advice as guides to the interpretation of the Harmonized System;

  • (c) to prepare recommendations to secure uniformity in the interpretation and application of the Harmonized System;

  • (d) to collate and circulate information concerning the application of the Harmonized System;

  • (e) on its own initiative or on request, to furnish information or guidance on any matters concerning the classification of goods in the Harmonized System to Contracting Parties, to Members of the Council and to such intergovernmental or other international organizations as the Committee may consider appropriate;

  • (f) to present Reports to each Session of the Council concerning its activities, including proposed amendments, Explanatory Notes, Classification Opinions and other advice;

  • (g) to exercise such other powers and functions in relation to the Harmonized System as the Council or the Contracting Parties may deem necessary.

• 2 Administrative decisions of the Harmonized System Committee having budgetary implications shall be subject to approval by the Council.

Article 8. Role of the Council and re-examination procedure

• 1 The Council shall examine proposals for amendment of this Convention, prepared by the Harmonized System Committee, and recommend them to the Contracting Parties under the procedure of Article 16 unless any Council Member which is a Contracting Party to this Convention requests that the proposals or any part thereof be referred to the Committee for re-examination.

• 2 Subject to paragraphs 3 to 6 of this Article, with respect to the Explanatory Notes, Classification Opinions, other advice on the interpretation of the Harmonized System and recommendations to secure uniformity in the interpretation and application of the Harmonized System prepared by the Harmonized System Committee, any Contracting Party to this Convention may enter a request for (i) re-examination of the matter by the Harmonized System Committee or (ii) referral of the matter to the Council. No Contracting Party may request a re-examination by the Harmonized System Committee or a referral to the Council of a matter under this paragraph if the matter has been re-examined two times by the Harmonized System Committee.

• 3 The Explanatory Notes, Classification Opinions, other advice on the interpretation of the Harmonized System and recommendations to secure uniformity in the interpretation and application of the Harmonized System, prepared during a session of the Harmonized System Committee under the provisions of paragraph 1 of Article 7, shall be deemed to be approved by the Council if, as of the end of the second month following the month during which that session was closed, no Contracting Party to this Convention has notified the Secretary General that it enters a request for re-examination by the Harmonized System Committee or referral to the Council in accordance with paragraph 2 of this Article.

• 4 Once a matter has been referred to the Council under the provisions of paragraph 2 of this Article, the Council shall approve such Explanatory Notes, Classification Opinions, other advice or recommendations, unless any Council Member which is a Contracting Party to this Convention requests that they be referred in whole or in part to the Harmonized System Committee for re-examination.

• 5 The Harmonized System Committee shall consider a matter in respect of which a request for re-examination has been made at its first session after that matter has been referred to it under paragraphs 2 to 4 of this Article and shall take a decision at the same session unless circumstances require otherwise.

• 6 Under the provisions of paragraph 2 of this Article, the Harmonized System Committee may re-examine any Explanatory Note, Classification Opinion, other advice on the interpretation of the Harmonized System or Harmonized System related recommendation, no more than two times after it is first prepared by the Harmonized System Committee.

Article 9. Rates of customs duty

The Contracting Parties do not assume by this Convention any obligation in relation to rates of Customs duty.

Article 10. Settlement of disputes

• 1 Any dispute between Contracting Parties concerning the interpretation or application of this Convention shall, so far as possible, be settled by negotiation between them.

• 2 Any dispute which is not so settled shall be referred by the Parties to the dispute to the Harmonized System Committee which shall thereupon consider the dispute and make recommendations for its settlement.

• 3 If the Harmonized System Committee is unable to settle the dispute, it shall refer the matter to the Council which shall make recommendations in conformity with Article III (e) of the Convention establishing the Council.

• 4 The Parties to the dispute may agree in advance to accept the recommendations of the Committee or the Council as binding.

Article 11. Eligibility to become a Contracting Party

The following are eligible to become Contracting Parties to this Convention:

• (a) Member States of the Council;

• (b) Customs or Economic Unions to which competence has been transferred to enter into treaties in respect of some or all of the matters governed by this Convention; and

• (c) Any other State to which an invitation to that effect has been addressed by the Secretary General at the direction of the Council.

Article 12. Procedure for becoming a Contracting Party

• 1 Any eligible State or Customs or Economic Union may become a Contracting Party to this Convention:

  • (a) by signing it without reservation of ratification;

  • (b) by depositing an instrument of ratification after having signed the Convention subject to ratification; or

  • (c) by acceding to it after the Convention has ceased to be open for signature.

• 2 This Convention shall be open for signature until 31 December 1986 at the Headquarters of the Council in Brussels by the States and Customs or Economic Unions referred to in Article 11. Thereafter, it shall be open for their accession.

• 3 The instruments of ratification or accession shall be deposited with the Secretary General.

Article 13. Entry into force

• 1 This Convention shall enter into force on the earliest first of January which falls at least three months after a minimum of seventeen States or Customs or Economic Unions referred to in Article 11 above have signed it without reservation of ratification or have deposited their instruments of ratification or accession, but not before 1 January 1988.

• 2 For any State or Customs or Economic Union signing without reservation of ratification, ratifying or acceding to this Convention after the minimum number specified in paragraph 1 of this Article is reached, this Convention shall enter into force on the first of January which falls at least twelve months but not more than twenty-four months after it has signed the Convention without reservation of ratification or has deposited its instrument of ratification or accession, unless it specifies an earlier date. However, the date of entry into force under the provisions of this paragraph shall not be earlier than the date of entry into force provided for in paragraph 1 of this Article.

Article 14. Application by dependent territories

• 1 Any State may, at the time of becoming a Contracting Party to this Convention, or at any time thereafter, declare by notification given to the Secretary General that the Convention shall extend to all or any of the territories for whose international relations it is responsible, named in its notification. Such notification shall take effect on the first of January which falls at least twelve months but not more than twenty-four months after the date of the receipt thereof by the Secretary General, unless an earlier date is specified in the notification. However, this Convention shall not apply to such territories before it has entered into force for the State concerned.

• 2 This Convention shall cease to have effect for a named territory on the date when the Contracting Party ceases to be responsible for the international relations of that territory or on such earlier date as may be notified to the Secretary General under the procedure of Article 15.

Article 15. Denunciation

This Convention is of unlimited duration. Nevertheless any Contracting Party may denounce it and such denunciation shall take effect one year after the receipt of the instrument of denunciation by the Secretary General, unless a later date is specified therein.

Article 16. Amendment procedure

• 1 The Council may recommend amendments to this Convention to the Contracting Parties.

• 2 Any Contracting Party may notify the Secretary General of an objection to a recommended amendment and may subsequently withdraw such objection within the period specified in paragraph 3 of this Article.

• 3 Any recommended amendment shall be deemed to be accepted six months after the date of its notification by the Secretary General provided that there is no objection outstanding at the end of this period.

• 4 Accepted amendments shall enter into force for all Contracting Parties on one of the following dates:

  • (a) where the recommended amendment is notified before 1 April, the date shall be the first of January of the second year following the date of such notification,

    or

  • (b) where the recommended amendment is notified on or after 1 April, the date shall be the first of January of the third year following the date of such notification.

• 5 The statistical nomenclatures of each Contracting Party and its Customs tariff nomenclature or, in the case provided for under paragraph 1 (c) of Article 3, its combined tariff/statistical nomenclature, shall be brought into conformity with the amended Harmonized System on the date specified in paragraph 4 of this Article.

• 6 Any State or Customs or Economic Union signing without reservation of ratification, ratifying or acceding to this Convention shall be deemed to have accepted any amendments thereto which, at the date when it becomes a Contracting Party, have entered into force or have been accepted under the provisions of paragraph 3 of this Article.

Article 17. Rights of Contracting Parties in respect of the Harmonized System

On any matter affecting the Harmonized System, paragraph 4 of Article 6, Article 8 and paragraph 2 of Article 16 shall confer rights on a Contracting Party:

• (a) in respect of all parts of the Harmonized System which it applies under the provisions of this Convention; or

• (b) until the date when this Convention enters into force in respect of it in accordance with the provisions of Article 13, in respect of all parts of the Harmonized System which it is obligated to apply at that date under the provisions of this Convention; or

• (c) in respect of all parts of the Harmonized System, provided that it has formally undertaken to apply the full six-digit Harmonized System within the period of three years referred to in paragraph 5 of Article 4 and until the expiration of that period.

Article 18. Reservations

No reservations to this Convention shall be permitted.

Article 19. Notifications by the Secretary General

The Secretary General shall notify Contracting Parties, other signatory States, Member States of the Council which are not Contracting Parties to this Convention, and the Secretary General of the United Nations, of the following:

• (a) Notifications under Article 4;

• (b) Signatures, ratifications and accessions as referred to in Article 12;

• (c) The date on which the Convention shall enter into force in accordance with Article 13;

• (d) Notifications under Article 14;

• (e) Denunciations under Article 15;

• (f) Amendments to the Convention recommended under Article 16;

• (g) Objections in respect of recommended amendments under Article 16, and, where appropriate, their withdrawal; and

• (h) Amendments accepted under Article 16, and the date of their entry into force.

Article 20. Registration with the United Nations

This Convention shall be registered with the Secretariat of the United Nations in accordance with the provisions of Article 102 of the Charter of the United Nations at the request of the Secretary General of the Council.

IN WITNESS THEREOF the undersigned, being duly authorized thereto, have signed this Convention.

DONE at Brussels on the 14th day of June 1983 in the English and French languages, both texts being equally authentic, in a single original which shall be deposited with the Secretary General of the Council who shall transmit certified copies thereof to all the States and Customs or Economic Unions referred to in Article 11.

Annex Harmonized System Nomenclature

Section I. Live animals; animal products

Notes.

• 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

• 2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.

Chapter 1. Live animals

Note.

• 1. This Chapter covers all live animals except :

  • a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;

  • b) Cultures of micro-organisms and other products of heading 30.02; and

  • c) Animals of heading 95.08.

Heading	H.S. Code
01.01		Live horses, asses, mules and hinnies.
		- Horses :
	0101.21	-- Pure-bred breeding animals
	0101.29	-- Other
	0101.30	- Asses
	0101.90	- Other
01.02		Live bovine animals.
		- Cattle :
	0102.21	-- Pure-bred breeding animals
	0102.29	-- Other
		- Buffalo :
	0102.31	-- Pure-bred breeding animals
	0102.39	-- Other
	0102.90	- Other
01.03		Live swine.
	0103.10	- Pure-bred breeding animals
		- Other :
	0103.91	-- Weighing less than 50 kg
	0103.92	-- Weighing 50 kg or more
01.04		Live sheep and goats.
	0104.10	- Sheep
	0104.20	- Goats
01.05		Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls.
		- Weighing not more than 185 g :
	0105.11	-- Fowls of the species Gallus domesticus
	0105.12	-- Turkeys
	0105.13	-- Ducks
	0105.14	-- Geese
	0105.15	-- Guinea fowls
		- Other :
	0105.94	-- Fowls of the species Gallus domesticus
	0105.99	-- Other
01.06		Other live animals.
		- Mammals :
	0106.11	-- Primates
	0106.12	-- Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)
	0106.13	-- Camels and other camelids (Camelidae)
	0106.14	-- Rabbits and hares
	0106.19	-- Other
	0106.20	- Reptiles (including snakes and turtles)
		- Birds :
	0106.31	-- Birds of prey
	0106.32	-- Psittaciformes (including parrots, parakeets, macaws and cockatoos)
	0106.33	-- Ostriches; emus (Dromaius novaehollandiae)
	0106.39	-- Other
		- Insects :
	0106.41	-- Bees
	0106.49	-- Other
	0106.90	- Other

Chapter 2. Meat and edible meat offal

Note.

• 1. This Chapter does not cover :

  • a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

  • b) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

  • c) Animal fat, other than products of heading 02.09 (Chapter 15).

Heading	H.S. Code
02.01		Meat of bovine animals, fresh or chilled.
	0201.10	- Carcasses and half-carcasses
	0201.20	- Other cuts with bone in
	0201.30	- Boneless
02.02		Meat of bovine animals, frozen.
	0202.10	- Carcasses and half-carcasses
	0202.20	- Other cuts with bone in
	0202.30	- Boneless
02.03		Meat of swine, fresh, chilled or frozen.
		- Fresh or chilled :
	0203.11	-- Carcasses and half-carcasses
	0203.12	-- Hams, shoulders and cuts thereof, with bone in
	0203.19	-- Other
		- Frozen :
	0203.21	-- Carcasses and half-carcasses
	0203.22	-- Hams, shoulders and cuts thereof, with bone in
	0203.29	-- Other
02.04		Meat of sheep or goats, fresh, chilled or frozen.
	0204.10	- Carcasses and half-carcasses of lamb, fresh or chilled
		- Other meat of sheep, fresh or chilled :
	0204.21	-- Carcasses and half-carcasses
	0204.22	-- Other cuts with bone in
	0204.23	-- Boneless
	0204.30	- Carcasses and half-carcasses of lamb, frozen
		- Other meat of sheep, frozen :
	0204.41	-- Carcasses and half-carcasses
	0204.42	-- Other cuts with bone in
	0204.43	-- Boneless
	0204.50	- Meat of goats
02.05	0205.00	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
02.06		Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
	0206.10	- Of bovine animals, fresh or chilled
		- Of bovine animals, frozen :
	0206.21	-- Tongues
	0206.22	-- Livers
	0206.29	-- Other
	0206.30	- Of swine, fresh or chilled
		- Of swine, frozen :
	0206.41	-- Livers
	0206.49	-- Other
	0206.80	- Other, fresh or chilled
	0206.90	- Other, frozen
02.07		Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
		- Of fowls of the species Gallus domesticus :
	0207.11	-- Not cut in pieces, fresh or chilled
	0207.12	-- Not cut in pieces, frozen
	0207.13	-- Cuts and offal, fresh or chilled
	0207.14	-- Cuts and offal, frozen
		- Of turkeys :
	0207.24	-- Not cut in pieces, fresh or chilled
	0207.25	-- Not cut in pieces, frozen
	0207.26	-- Cuts and offal, fresh or chilled
	0207.27	-- Cuts and offal, frozen
		- Of ducks :
	0207.41	-- Not cut in pieces, fresh or chilled
	0207.42	-- Not cut in pieces, frozen
	0207.43	-- Fatty livers, fresh or chilled
	0207.44	-- Other, fresh or chilled
	0207.45	-- Other, frozen
		- Of geese :
	0207.51	-- Not cut in pieces, fresh or chilled
	0207.52	-- Not cut in pieces, frozen
	0207.53	-- Fatty livers, fresh or chilled
	0207.54	-- Other, fresh or chilled
	0207.55	-- Other, frozen
	0207.60	- Of guinea fowls
02.08		Other meat and edible meat offal, fresh, chilled or frozen.
	0208.10	- Of rabbits or hares
	0208.30	- Of primates
	0208.40	- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)
	0208.50	- Of reptiles (including snakes and turtles)
	0208.60	- Of camels and other camelids (Camelidae)
	0208.90	- Other
02.09		Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
	0209.10	- Of pigs
	0209.90	- Other
02.10		Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
		- Meat of swine :
	0210.11	-- Hams, shoulders and cuts thereof, with bone in
	0210.12	-- Bellies (streaky) and cuts thereof
	0210.19	-- Other
	0210.20	- Meat of bovine animals
		- Other, including edible flours and meals of meat or meat offal :
	0210.91	-- Of primates
	0210.92	-- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)
	0210.93	-- Of reptiles (including snakes and turtles)
	0210.99	-- Other

Chapter 3. Fish and crustaceans, molluscs and otheraquatic invertebrates

Notes.

• 1. This Chapter does not cover :

  • a) Mammals of heading 01.06;

  • b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

  • c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

  • d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

• 2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

Heading	H.S. Code
03.01		Live fish.
		- Ornamental fish :
	0301.11	-- Freshwater
	0301.19	-- Other
		- Other live fish :
	0301.91	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0301.92	-- Eels (Anguilla spp.)
	0301.93	-- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
	0301.94	-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
	0301.95	-- Southern bluefin tunas (Thunnus maccoyii)
	0301.99	-- Other
03.02		Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
		- Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.11	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0302.13	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)
	0302.14	-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
	0302.19	-- Other
		- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.21	-- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
	0302.22	-- Plaice (Pleuronectes platessa)
	0302.23	-- Sole (Solea spp.)
	0302.24	-- Turbots (Psetta maxima)
	0302.29	-- Other
		- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.31	-- Albacore or longfinned tunas (Thunnus alalunga)
	0302.32	-- Yellowfin tunas (Thunnus albacares)
	0302.33	-- Skipjack or stripe-bellied bonito
	0302.34	-- Bigeye tunas (Thunnus obesus)
	0302.35	-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
	0302.36	-- Southern bluefin tunas (Thunnus maccoyii)
	0302.39	-- Other
		- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.41	-- Herrings (Clupea harengus, Clupea pallasii)
	0302.42	-- Anchovies (Engraulis spp.)
	0302.43	-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
	0302.44	-- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
	0302.45	-- Jack and horse mackerel (Trachurus spp.)
	0302.46	-- Cobia (Rachycentron canadum)
	0302.47	-- Swordfish (Xiphias gladius)
	0302.49	-- Other
		- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.51	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0302.52	-- Haddock (Melanogrammus aeglefinus)
	0302.53	-- Coalfish (Pollachius virens)
	0302.54	-- Hake (Merluccius spp., Urophycis spp.)
	0302.55	-- Alaska Pollack (Theragra chalcogramma)
	0302.56	-- Blue whitings (Micromesistius poutassou, Micromesistius australis)
	0302.59	-- Other
		- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.71	-- Tilapias (Oreochromis spp.)
	0302.72	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0302.73	-- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
	0302.74	-- Eels (Anguilla spp.)
	0302.79	-- Other
		- Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99 :
	0302.81	-- Dogfish and other sharks
	0302.82	-- Rays and skates (Rajidae)
	0302.83	-- Toothfish (Dissostichus spp.)
	0302.84	-- Seabass (Dicentrarchus spp.)
	0302.85	-- Seabream (Sparidae)
	0302.89	-- Other
		- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :
	0302.91	-- Livers, roes and milt
	0302.92	-- Shark fins
	0302.99	-- Other
03.03		Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
		- Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.11	-- Sockeye salmon (red salmon) (Oncorhynchus nerka)
	0303.12	-- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)
	0303.13	-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
	0303.14	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0303.19	-- Other
		- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.23	-- Tilapias (Oreochromis spp.)
	0303.24	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0303.25	-- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
	0303.26	-- Eels (Anguilla spp.)
	0303.29	-- Other
		- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.31	-- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
	0303.32	-- Plaice (Pleuronectes platessa)
	0303.33	-- Sole (Solea spp.)
	0303.34	-- Turbots (Psetta maxima)
	0303.39	-- Other
		- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.41	-- Albacore or longfinned tunas (Thunnus alalunga)
	0303.42	-- Yellowfin tunas (Thunnus albacares)
	0303.43	-- Skipjack or stripe-bellied bonito
	0303.44	-- Bigeye tunas (Thunnus obesus)
	0303.45	-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
	0303.46	-- Southern bluefin tunas (Thunnus maccoyii)
	0303.49	-- Other
		- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.51	-- Herrings (Clupea harengus, Clupea pallasii)
	0303.53	-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
	0303.54	-- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
	0303.55	-- Jack and horse mackerel (Trachurus spp.)
	0303.56	-- Cobia (Rachycentron canadum)
	0303.57	-- Swordfish (Xiphias gladius)
	0303.59	-- Other
		- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.63	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0303.64	-- Haddock (Melanogrammus aeglefinus)
	0303.65	-- Coalfish (Pollachius virens)
	0303.66	-- Hake (Merluccius spp., Urophycis spp.)
	0303.67	-- Alaska Pollack (Theragra chalcogramma)
	0303.68	-- Blue whitings (Micromesistius poutassou, Micromesistius australis)
	0303.69	-- Other
		- Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99 :
	0303.81	-- Dogfish and other sharks
	0303.82	-- Rays and skates (Rajidae)
	0303.83	-- Toothfish (Dissostichus spp.)
	0303.84	-- Seabass (Dicentrarchus spp.)
	0303.89	-- Other
		- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :
	0303.91	-- Livers, roes and milt
	0303.92	-- Shark fins
	0303.99	-- Other
03.04		Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
		- Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) :
	0304.31	-- Tilapias (Oreochromis spp.)
	0304.32	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0304.33	-- Nile Perch (Lates niloticus)
	0304.39	-- Other
		- Fresh or chilled fillets of other fish :
	0304.41	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho)
	0304.42	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0304.43	-- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
	0304.44	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
	0304.45	-- Swordfish (Xiphias gladius)
	0304.46	-- Toothfish (Dissostichus spp.)
	0304.47	-- Dogfish and other sharks
	0304.48	-- Rays and skates (Rajidae)
	0304.49	-- Other
		- Other, fresh or chilled :
	0304.51	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0304.52	-- Salmonidae
	0304.53	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
	0304.54	-- Swordfish (Xiphias gladius)
	0304.55	-- Toothfish (Dissostichus spp.)
	0304.56	-- Dogfish and other sharks
	0304.57	-- Rays and skates (Rajidae)
	0304.59	-- Other
		- Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) :
	0304.61	-- Tilapias (Oreochromis spp.)
	0304.62	-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0304.63	-- Nile Perch (Lates niloticus)
	0304.69	-- Other
		- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae :
	0304.71	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0304.72	-- Haddock (Melanogrammus aeglefinus)
	0304.73	-- Coalfish (Pollachius virens)
	0304.74	-- Hake (Merluccius spp., Urophycis spp.)
	0304.75	-- Alaska Pollack (Theragra chalcogramma)
	0304.79	-- Other
		- Frozen fillets of other fish :
	0304.81	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho)
	0304.82	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0304.83	-- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
	0304.84	-- Swordfish (Xiphias gladius)
	0304.85	-- Toothfish (Dissostichus spp.)
	0304.86	-- Herrings (Clupea harengus, Clupea pallasii)
	0304.87	-- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus)pelamis)
	0304.88	-- Dogfish, other sharks, rays and skates (Rajidae)
	0304.89	-- Other
		- Other, frozen :
	0304.91	-- Swordfish (Xiphias gladius)
	0304.92	-- Toothfish (Dissostichus spp.)
	0304.93	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0304.94	-- Alaska Pollack (Theragra chalcogramma)
	0304.95	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma)
	0304.96	-- Dogfish and other sharks
	0304.97	-- Rays and skates (Rajidae)
	0304.99	-- Other
03.05		Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
	0305.10	- Flours, meals and pellets of fish, fit for human consumption
	0305.20	- Livers, roes and milt of fish, dried, smoked, salted or in brine
		- Fish fillets, dried, salted or in brine, but not smoked :
	0305.31	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0305.32	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
	0305.39	-- Other
		- Smoked fish, including fillets, other than edible fish offal :
	0305.41	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
	0305.42	-- Herrings (Clupea harengus, Clupea pallasii)
	0305.43	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0305.44	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0305.49	-- Other
		- Dried fish, other than edible fish offal, whether or not salted but not smoked :
	0305.51	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0305.52	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0305.53	-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0305.54	-- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)
	0305.59	-- Other
		- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal :
	0305.61	-- Herrings (Clupea harengus, Clupea pallasii)
	0305.62	-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0305.63	-- Anchovies (Engraulis spp.)
	0305.64	-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
	0305.69	-- Other
		- Fish fins, heads, tails, maws and other edible fish offal :
	0305.71	-- Shark fins
	0305.72	-- Fish heads, tails and maws
	0305.79	-- Other
03.06		Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
		- Frozen :
	0306.11	-- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
	0306.12	-- Lobsters (Homarus spp.)
	0306.14	-- Crabs
	0306.15	-- Norway lobsters (Nephrops norvegicus)
	0306.16	-- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
	0306.17	-- Other shrimps and prawns
	0306.19	-- Other, including flours, meals and pellets of crustaceans, fit for human consumption
		- Live, fresh or chilled :
	0306.31	-- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
	0306.32	-- Lobsters (Homarus spp.)
	0306.33	-- Crabs
	0306.34	-- Norway lobsters (Nephrops norvegicus)
	0306.35	-- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
	0306.36	-- Other shrimps and prawns
	0306.39	-- Other, including flours, meals and pellets of crustaceans, fit for human consumption
		- Other :
	0306.91	-- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
	0306.92	-- Lobsters (Homarus spp.)
	0306.93	-- Crabs
	0306.94	-- Norway lobsters (Nephrops norvegicus)
	0306.95	-- Shrimps and prawns
	0306.99	-- Other, including flours, meals and pellets of crustaceans, fit for human consumption
03.07		Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
		- Oysters :
	0307.11	-- Live, fresh or chilled
	0307.12	-- Frozen
	0307.19	-- Other
		- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :
	0307.21	-- Live, fresh or chilled
	0307.22	-- Frozen
	0307.29	-- Other
		- Mussels (Mytilus spp., Perna spp.) :
	0307.31	-- Live, fresh or chilled
	0307.32	-- Frozen
	0307.39	-- Other
		- Cuttle fish and squid :
	0307.42	-- Live, fresh or chilled
	0307.43	-- Frozen
	0307.49	-- Other
		- Octopus (Octopus spp.) :
	0307.51	-- Live, fresh or chilled
	0307.52	-- Frozen
	0307.59	-- Other
	0307.60	- Snails, other than sea snails
		- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) :
	0307.71	-- Live, fresh or chilled
	0307.72	-- Frozen
	0307.79	-- Other
		- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) :
	0307.81	-- Live, fresh or chilled abalone (Haliotis spp.)
	0307.82	-- Live, fresh or chilled stromboid conchs (Strombus spp.)
	0307.83	-- Frozen abalone (Haliotis spp.)
	0307.84	-- Frozen stromboid conchs (Strombus spp.)
	0307.87	-- Other abalone (Haliotis spp.)
	0307.88	-- Other stromboid conchs (Strombus spp.)
		- Other, including flours, meals and pellets, fit for human consumption :
	0307.91	-- Live, fresh or chilled
	0307.92	-- Frozen
	0307.99	-- Other
03.08		Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.
		- Sea cucumbers (Stichopus japonicus, Holothuroidea) :
	0308.11	-- Live, fresh or chilled
	0308.12	-- Frozen
	0308.19	-- Other
		- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus) :
	0308.21	-- Live, fresh or chilled
	0308.22	-- Frozen
	0308.29	-- Other
	0308.30	- Jellyfish (Rhopilema spp.)
	0308.90	- Other

Chapter 4. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Notes.

• 1. The expression “milk” means full cream milk or partially or completely skimmed milk.

• 2. For the purposes of heading 04.05 :

  • a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

  • b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

• 3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics :

  • a) a milkfat content, by weight of the dry matter, of 5 % or more;

  • b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

  • c) they are moulded or capable of being moulded.

• 4. This Chapter does not cover :

  • a) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);

  • b) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or

  • c) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

Subheading Notes.

• 1. For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

• 2. For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).

Heading	H.S. Code
04.01		Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
	0401.10	- Of a fat content, by weight, not exceeding 1 %
	0401.20	- Of a fat content, by weight, exceeding 1 % but not exceeding 6 %
	0401.40	- Of a fat content, by weight, exceeding 6 % but not exceeding 10 %
	0401.50	- Of a fat content, by weight, exceeding 10 %
04.02		Milk and cream, concentrated or containing added sugar or other sweetening matter.
	0402.10	- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %
		- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 % :
	0402.21	-- Not containing added sugar or other sweetening matter
	0402.29	-- Other
		- Other :
	0402.91	-- Not containing added sugar or other sweetening matter
	0402.99	-- Other
04.03		Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
	0403.10	- Yogurt
	0403.90	- Other
04.04		Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
	0404.10	- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
	0404.90	- Other
04.05		Butter and other fats and oils derived from milk; dairy spreads.
	0405.10	- Butter
	0405.20	- Dairy spreads
	0405.90	- Other
04.06		Cheese and curd.
	0406.10	- Fresh (unripened or uncured) cheese, including whey cheese, and curd
	0406.20	- Grated or powdered cheese, of all kinds
	0406.30	- Processed cheese, not grated or powdered
	0406.40	- Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
	0406.90	- Other cheese
04.07		Birds’ eggs, in shell, fresh, preserved or cooked.
		- Fertilised eggs for incubation :
	0407.11	-- Of fowls of the species Gallus domesticus
	0407.19	-- Other
		- Other fresh eggs :
	0407.21	-- Of fowls of the species Gallus domesticus
	0407.29	-- Other
	0407.90	- Others
04.08		Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
		- Egg yolks :
	0408.11	-- Dried
	0408.19	-- Other
		- Other :
	0408.91	-- Dried
	0408.99	-- Other
04.09	0409.00	Natural honey.
04.10	0410.00	Edible products of animal origin, not elsewhere specified or included.

Chapter 5. Products of animal origin, not elsewhere specified or included

Notes.

• 1. This Chapter does not cover :

  • a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

  • b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);

  • c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

  • d) Prepared knots or tufts for broom or brush making (heading 96.03).

• 2. For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

• 3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.

• 4. Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals. Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

Heading	H.S. Code
05.01	0501.00	Human hair, unworked, whether or not washed or scoured; waste of human hair.
05.02		Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
	0502.10	- Pigs’, hogs’ or boars’ bristles and hair and waste thereof
	0502.90	- Other
[05.03]
05.04	0504.00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
05.05		Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.
	0505.10	- Feathers of a kind used for stuffing; down
	0505.90	- Other
05.06		Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.
	0506.10	- Ossein and bones treated with acid
	0506.90	- Other
05.07		Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
	0507.10	- Ivory; ivory powder and waste
	0507.90	- Other
05.08	0508.00	Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
[05.09]
05.10	0510.00	Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
05.11		Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
	0511.10	- Bovine semen
		- Other :
	0511.91	-- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
	0511.99	-- Other

Section II. Vegetable products

Note.

• 1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

Chapter 6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Notes.

• 1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

• 2. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.

Heading	H.S. Code
06.01		Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
	0601.10	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
	0601.20	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
06.02		Other live plants (including their roots), cuttings and slips; mushroom spawn.
	0602.10	- Unrooted cuttings and slips
	0602.20	- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
	0602.30	- Rhododendrons and azaleas, grafted or not
	0602.40	- Roses, grafted or not
	0602.90	- Other
06.03		Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
		- Fresh :
	0603.11	-- Roses
	0603.12	-- Carnations
	0603.13	-- Orchids
	0603.14	-- Chrysanthemums
	0603.15	-- Lilies (Lilium spp.)
	0603.19	-- Other
	0603.90	- Other
06.04		Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
	0604.20	- Fresh
	0604.90	- Other

Chapter 7. Edible vegetables and certain roots and tubers

Notes.

• 1. This Chapter does not cover forage products of heading 12.14.

• 2. In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanummajorana).

• 3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than :

  • a) dried leguminous vegetables, shelled (heading 07.13);

  • b) sweet corn in the forms specified in headings 11.02 to 11.04;

  • c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);

  • d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).

• 4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).

Heading	H.S. Code
07.01		Potatoes, fresh or chilled.
	0701.10	- Seed
	0701.90	- Other
07.02	0702.00	Tomatoes, fresh or chilled.
07.03		Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
	0703.10	- Onions and shallots
	0703.20	- Garlic
	0703.90	- Leeks and other alliaceous vegetables
07.04		Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
	0704.10	- Cauliflowers and headed broccoli
	0704.20	- Brussels sprouts
	0704.90	- Other
07.05		Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
		- Lettuce :
	0705.11	-- abbage lettuce (head lettuce)
	0705.19	-- Other
		- Chicory :
	0705.21	-- Witloof chicory (Cichorium intybus var. foliosum)
	0705.29	-- Other
07.06		Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
	0706.10	- Carrots and turnips
	0706.90	- Other
07.07	0707.00	Cucumbers and gherkins, fresh or chilled.
07.08		Leguminous vegetables, shelled or unshelled, fresh or chilled.
	0708.10	- Peas (Pisum sativum)
	0708.20	- Beans (Vigna spp., Phaseolus spp.)
	0708.90	- Other leguminous vegetables
07.09		Other vegetables, fresh or chilled.
	0709.20	- Asparagus
	0709.30	- Aubergines (egg-plants)
	0709.40	- Celery other than celeriac
		- Mushrooms and truffles :
	0709.51	-- Mushrooms of the genus Agaricus
	0709.59	-- Other
	0709.60	- Fruits of the genus Capsicum or of the genus Pimenta
	0709.70	- Spinach, New Zealand spinach and orache spinach (garden spinach)
		- Other :
	0709.91	-- Globe artichokes
	0709.92	-- Olives
	0709.93	-- Pumpkins, squash and gourds (Cucurbita spp.)
	0709.99	-- Other
07.10		Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
	0710.10	- Potatoes
		- Leguminous vegetables, shelled or unshelled :
	0710.21	-- Peas (Pisum sativum)
	0710.22	-- Beans (Vigna spp., Phaseolus spp.)
	0710.29	-- Other
	0710.30	- Spinach, New Zealand spinach and orache spinach (garden spinach)
	0710.40	- Sweet corn
	0710.80	- Other vegetables
	0710.90	- Mixtures of vegetables
07.11		Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
	0711.20	- Olives
	0711.40	- Cucumbers and gherkins
		- Mushrooms and truffles :
	0711.51	-- Mushrooms of the genus Agaricus
	0711.59	-- Other
	0711.90	- Other vegetables; mixtures of vegetables
07.12		Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
	0712.20	- Onions
		- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles :
	0712.31	-- Mushrooms of the genus Agaricus
	0712.32	-- Wood ears (Auricularia spp.)
	0712.33	-- Jelly fungi (Tremella spp.)
	0712.39	-- Other
	0712.90	- Other vegetables; mixtures of vegetables
07.13		Dried leguminous vegetables, shelled, whether or not skinned or split.
	0713.10	- Peas (Pisum sativum)
	0713.20	- Chickpeas (garbanzos)
		- Beans (Vigna spp., Phaseolus spp.) :
	0713.31	-- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek
	0713.32	-- Small red (Adzuki) beans (Phaseolus or Vigna angularis)
	0713.33	-- Kidney beans, including white pea beans (Phaseolus vulgaris)
	0713.34	-- Bambara beans (Vigna subterranea or Voandzeiasubterranea)
	0713.35	-- Cow peas (Vigna unguiculata)
	0713.39	-- Other
	0713.40	- Lentils
	0713.50	- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var.equina, Vicia faba var. minor)
	0713.60	- Pigeon peas (Cajanus cajan)
	0713.90	- Other
07.14		Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
	0714.10	- Manioc (cassava)
	0714.20	- Sweet potatoes
	0714.30	- Yams ( Dioscoreaspp.)
	0714.40	- Taro (Colocasia spp.)
	0714.50	- Yautia (Xanthosoma spp.)
	0714.90	- Other

Chapter 8. Edible fruit and nuts; peel of citrus fruit or melons

Notes.

• 1. This Chapter does not cover inedible nuts or fruits.

• 2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

• 3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes :

  • a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

  • b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),

  provided that they retain the character of dried fruit or dried nuts.

Heading	H.S. Code
08.01		Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
		- Coconuts :
	0801.11	-- Desiccated
	0801.12	-- In the inner shell (endocarp)
	0801.19	-- Other
		- Brazil nuts :
	0801.21	-- In shell
	0801.22	-- Shelled
		- Cashew nuts :
	0801.31	-- In shell
	0801.32	-- Shelled
08.02		Other nuts, fresh or dried, whether or not shelled or peeled.
		- Almonds :
	0802.11	-- In shell
	0802.12	-- Shelled
		- Hazelnuts or filberts (Corylus spp.) :
	0802.21	-- In shell
	0802.22	-- Shelled
		- Walnuts :
	0802.31	-- In shell
	0802.32	-- Shelled
		- Chestnuts (Castanea spp.) :
	0802.41	-- In shell
	0802.42	-- Shelled
		- Pistachios :
	0802.51	-- In shell
	0802.52	-- Shelled
		- Macadamia nuts :
	0802.61	-- In shell
	0802.62	-- Shelled
	0802.70	- Kola nuts (Cola spp.)
	0802.80	- Areca nuts
	0802.90	- Other
08.03		Bananas, including plantains, fresh or dried.
	0803.10	- Plantains
	0803.90	- Other
08.04		Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
	0804.10	- Dates
	0804.20	- Figs
	0804.30	- Pineapples
	0804.40	- Avocados
	0804.50	- Guavas, mangoes and mangosteens
08.05		Citrus fruit, fresh or dried.
	0805.10	- Oranges
		- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids :
	0805.21	-- Mandarins (including tangerines and satsumas)
	0805.22