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

Geraadpleegd op 19-03-2025.
Geldend van 01-01-2021 t/m 31-12-2021

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	-- Clementines
	0805.29	-- Other
	0805.40	- Grapefruit, including pomelos
	0805.50	- Lemons (Citrus limon, Citrus limonum) and limes (Citrusaurantifolia, Citrus latifolia)
	0805.90	- Other
08.06		Grapes, fresh or dried.
	0806.10	- Fresh
	0806.20	- Dried
08.07		Melons (including watermelons) and papaws (papayas), fresh.
		- Melons (including watermelons) :
	0807.11	-- Watermelons
	0807.19	-- Other
	0807.20	- Papaws (papayas)
08.08		Apples, pears and quinces, fresh.
	0808.10	- Apples
	0808.30	- Pears
	0808.40	- Quinces
08.09		Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
	0809.10	- Apricots
		- Cherries :
	0809.21	-- Sour cherries (Prunus cerasus)
	0809.29	-- Other
	0809.30	- Peaches, including nectarines
	0809.40	- Plums and sloes
08.10		Other fruit, fresh.
	0810.10	- Strawberries
	0810.20	- Raspberries, blackberries, mulberries and loganberries
	0810.30	- Black, white or red currants and gooseberries
	0810.40	- Cranberries, bilberries and other fruits of the genus Vaccinium
	0810.50	- Kiwifruit
	0810.60	- Durians
	0810.70	- Persimmons
	0810.90	- Other
08.11		Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
	0811.10	- Strawberries
	0811.20	- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries
	0811.90	- Other
08.12		Fruit and nuts, 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.
	0812.10	- Cherries
	0812.90	- Other
08.13		Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.
	0813.10	- Apricots
	0813.20	- Prunes
	0813.30	- Apples
	0813.40	- Other fruit
	0813.50	- Mixtures of nuts or dried fruits of this Chapter
08.14	0814.00	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

Chapter 9. Coffee, tea, maté and spices

Notes.

• 1. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :

  • a) Mixtures of two or more of the products of the same heading are to be classified in that heading;

  • b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.

  The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03.

• 2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.

Heading	H.S. Code
09.01		Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
		- Coffee, not roasted :
	0901.11	-- Not decaffeinated
	0901.12	-- Decaffeinated
		- Coffee roasted :
	0901.21	-- Not decaffeinated
	0901.22	-- Decaffeinated
	0901.90	- Other
09.02		Tea, whether or not flavoured.
	0902.10	- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
	0902.20	- Other green tea (not fermented)
	0902.30	- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
	0902.40	- Other black tea (fermented) and other partly fermented tea
09.03	0903.00	Maté.
09.04		Pepper of the genus Piper ; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
		- Pepper :
	0904.11	-- Neither crushed nor ground
	0904.12	-- Crushed or ground
		- Fruits of the genus Capsicum or of the genus Pimenta :
	0904.21	-- Dried, neither crushed nor ground
	0904.22	-- Crushed or ground
09.05		Vanilla.
	0905.10	- Neither crushed nor ground
	0905.20	- Crushed or ground
09.06		Cinnamon and cinnamon-tree flowers.
		- Neither crushed nor ground :
	0906.11	-- Cinnamon (Cinnamomum zeylanicum Blume)
	0906.19	-- Other
	0906.20	- Crushed or ground
09.07		Cloves (whole fruit, cloves and stems).
	0907.10	- Neither crushed nor ground
	0907.20	- Crushed or ground
09.08		Nutmeg, mace and cardamoms.
		- Nutmeg :
	0908.11	-- Neither crushed nor ground
	0908.12	-- Crushed or ground
		- Mace :
	0908.21	-- Neither crushed nor ground
	0908.22	-- Crushed or ground
		- Cardamoms :
	0908.31	-- Neither crushed nor ground
	0908.32	-- Crushed or ground
09.09		Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.
		- Seeds of coriander :
	0909.21	-- Neither crushed nor ground
	0909.22	-- Crushed or ground
		- Seeds of cumin :
	0909.31	-- Neither crushed nor ground
	0909.32	-- Crushed or ground
		- Seeds of anise, badian, caraway or fennel; juniper berries :
	0909.61	-- Neither crushed nor ground
	0909.62	-- Crushed or ground
09.10		Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
		- Ginger :
	0910.11	-- Neither crushed nor ground
	0910.12	-- Crushed or ground
	0910.20	- Saffron
	0910.30	- Turmeric (curcuma)
		- Other spices :
	0910.91	-- Mixtures referred to in Note 1 (b) to this Chapter
	0910.99	-- Other

Chapter 10. Cereals

Notes.

• 1.

  • A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

  • B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06.

• 2. Heading 10.05 does not cover sweet corn (Chapter 7).

Subheading Note.

• 1. The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Heading	H.S. Code
10.01		Wheat and meslin.
		- Durum wheat :
	1001.11	-- Seed
	1001.19	-- Other
		- Other :
	1001.91	-- Seed
	1001.99	-- Other
10.02		Rye.
	1002.10	- Seed
	1002.90	- Other
10.03		Barley.
	1003.10	- Seed
	1003.90	- Other
10.04		Oats.
	1004.10	- Seed
	1004.90	- Other
10.05		Maize (corn).
	1005.10	- Seed
	1005.90	- Other
10.06		Rice.
	1006.10	- Rice in the husk (paddy or rough)
	1006.20	- Husked (brown) rice
	1006.30	- Semi-milled or wholly milled rice, whether or not polished or glazed
	1006.40	- Broken rice
10.07		Grain sorghum.
	1007.10	- Seed
	1007.90	- Other
10.08		Buckwheat, millet and canary seeds; other cereals.
	1008.10	- Buckwheat
		- Millet :
	1008.21	-- Seed
	1008.29	-- Other
	1008.30	- Canary seeds
	1008.40	- Fonio (Digitaria spp.)
	1008.50	- Quinoa (Chenopodium quinoa)
	1008.60	- Triticale
	1008.90	- Other cereals

Chapter 11. Products of the milling industry; malt; starches; inulin; wheat gluten

Notes.

• 1. This Chapter does not cover :

  • a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);

  • b) Prepared flours, groats, meals or starches of heading 19.01;

  • c) Corn flakes or other products of heading 19.04;

  • d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;

  • e) Pharmaceutical products (Chapter 30); or

  • f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

• 2.

  • A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product :

    • a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

    • b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

      Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.

  • B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

    Otherwise, they fall in heading 11.03 or 11.04.

    Cereal (1)	Starch Content (2)	Ash Content (3)	Rate of passage through a sieve with an aperture of
    			315 micrometres (microns) (4)	500 micrometers (microns) (5)
    Wheat and rye	45 %	2.5 %	80 %	-
    Barley	45 %	3 %	80 %	-
    Oats	45 %	5 %	80 %	-
    Maize (corn) and grain sorghum	>45 %	2 %	-	90 %
    Rice	45 %	1.6 %	-->80 %	-
    Buckwheat	45 %	4 %	80 %	-

• 3. For the purposes of heading 11.03, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which :

  • a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

  • b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

Heading	H.S. Code
11.01	1101.00	Wheat or meslin flour.
11.02		Cereal flours other than of wheat or meslin.
	1102.20	- Maize (corn) flour
	1102.90	- Other
11.03		Cereal groats, meal and pellets.
		- Groats and meal :
	1103.11	-- Of wheat
	1103.13	-- Of maize (corn)
	1103.19	-- Of other cereals
	1103.20	- Pellets
11.04		Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.
		- Rolled or flaked grains :
	1104.12	-- Of oats
	1104.19	-- Of other cereals
		- Other worked grains (for example, hulled, pearled, sliced or kibbled) :
	1104.22	-- Of oats
	1104.23	-- Of maize (corn)
	1104.29	-- Of other cereals
	1104.30	- Germ of cereals, whole, rolled, flaked or ground
11.05		Flour, meal, powder, flakes, granules and pellets of potatoes.
	1105.10	- Flour, meal and powder
	1105.20	- Flakes, granules and pellets
11.06		Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.
	1106.10	- Of the dried leguminous vegetables of heading 07.13
	1106.20	- Of sago or of roots or tubers of heading 07.14
	1106.30	- Of the products of Chapter 8
11.07		Malt, whether or not roasted.
	1107.10	- Not roasted
	1107.20	- Roasted
11.08		Starches; inulin.
		- Starches :
	1108.11	-- Wheat starch
	1108.12	-- Maize (corn) starch
	1108.13	-- Potato starch
	1108.14	-- Manioc (cassava) starch
	1108.19	-- Other starches
	1108.20	- Inulin
11.09	1109.00	Wheat gluten, whether or not dried.

Chapter 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Notes.

• 1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

• 2. Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06.

• 3. For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.

  Heading 12.09 does not, however, apply to the following even if for sowing :

  • a) Leguminous vegetables or sweet corn (Chapter 7);

  • b) Spices or other products of Chapter 9;

  • c) Cereals (Chapter 10); or

  • d) Products of headings 12.01 to 12.07 or 12.11.

• 4. Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

  Heading 12.11 does not, however, apply to :

  • a) Medicaments of Chapter 30;

  • b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

  • c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.

• 5. For the purposes of heading 12.12, the term “seaweeds and other algae” does not include :

  • a) Dead single-cell micro-organisms of heading 21.02;

  • b) Cultures of micro-organisms of heading 30.02; or

  • c) Fertilisers of heading 31.01 or 31.05.

Subheading Note.

• 1. For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

Heading	H.S. Code
12.01		Soya beans, whether or not broken.
	1201.10	- Seed
	1201.90	- Other
12.02		Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
	1202.30	- Seed
		- Other :
	1202.41	-- In shell
	1202.42	-- Shelled, whether or not broken
12.03	1203.00	Copra.
12.04	1204.00	Linseed, whether or not broken.
12.05		Rape or colza seeds, whether or not broken.
	1205.10	- Low erucic acid rape or colza seeds
	1205.90	- Other
12.06	1206.00	Sunflower seeds, whether or not broken.
12.07		Other oil seeds and oleaginous fruits, whether or not broken.
	1207.10	- Palm nuts and kernels
		- Cotton seeds :
	1207.21	-- Seed
	1207.29	-- Other
	1207.30	- Castor oil seeds
	1207.40	- Sesamum seeds
	1207.50	- Mustard seeds
	1207.60	- Safflower (Carthamus tinctorius) seeds
	1207.70	- Melon seeds
		- Other :
	1207.91	-- Poppy seeds
	1207.99	-- Other
12.08		Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
	1208.10	- Of soya beans
	1208.90	- Other
12.09		Seeds, fruit and spores, of a kind used for sowing.
	1209.10	- Sugar beet seeds
		- Seeds of forage plants :
	1209.21	-- Lucerne (alfalfa) seeds
	1209.22	-- Clover (Trifolium spp.) seeds
	1209.23	-- Fescue seeds
	1209.24	-- Kentucky blue grass (Poa pratensis L.) seeds
	1209.25	-- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds
	1209.29	-- Other
	1209.30	- Seeds of herbaceous plants cultivated principally for their flowers
		- Other :
	1209.91	-- Vegetable seeds
	1209.99	-- Other
12.10		Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.
	1210.10	- Hop cones, neither ground nor powdered nor in the form of pellets
	1210.20	- Hop cones, ground, powdered or in the form of pellets; lupulin
12.11		Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered.
	1211.20	- Ginseng roots
	1211.30	- Coca leaf
	1211.40	- Poppy straw
	1211.50	- Ephedra
	1211.90	- Other
12.12		Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum ) of a kind used primarily for human consumption, not elsewhere specified or included.
		- Seaweeds and other algae :
	1212.21	-- Fit for human consumption
	1212.29	-- Other
		- Other :
	1212.91	-- Sugar beet
	1212.92	-- Locust beans (carob)
	1212.93	-- Sugar cane
	1212.94	-- Chicory roots
	1212.99	-- Other
12.13	1213.00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
12.14		Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
	1214.10	- Lucerne (alfalfa) meal and pellets
	1214.90	- Other

Chapter 13. Lac; gums, resins and other vegetable saps and extracts

Note.

• 1. Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

  The heading does not apply to :

  • a) Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);

  • b) Malt extract (heading 19.01);

  • c) Extracts of coffee, tea or maté (heading 21.01);

  • d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

  • e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

  • f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39);

  • g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06);

  • h) Tanning or dyeing extracts (heading 32.01 or 32.03);

• ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

• k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).

Heading	H.S. Code
13.01		Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
	1301.20	- Gum Arabic
	1301.90	- Other
13.02		Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
		- Vegetable saps and extracts :
	1302.11	-- Opium
	1302.12	-- Of liquorice
	1302.13	-- Of hops
	1302.14	-- Of ephedra
	1302.19	-- Other
	1302.20	- Pectic substances, pectinates and pectates
		- Mucilages and thickeners, whether or not modified, derived from vegetable products :
	1302.31	-- Agar-agar
	1302.32	-- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
	1302.39	-- Other

Chapter 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes.

• 1. This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

• 2. Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04).

• 3. Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).

Heading	H.S. Code
14.01		Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
	1401.10	- Bamboos
	1401.20	- Rattans
	1401.90	- Other
[14.02]
[14.03]
14.04		Vegetable products not elsewhere specified or included.
	1404.20	- Cotton linters
	1404.90	- Other

Section III. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Chapter 15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes.

• 1. This Chapter does not cover :

  • a) Pig fat or poultry fat of heading 02.09;

  • b) Cocoa butter, fat or oil (heading 18.04);

  • c) Edible preparations containing by weight more than 15 % of the products of heading 04.05 (generally Chapter 21);

  • d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

  • e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

  • f) Factice derived from oils (heading 40.02).

• 2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

• 3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

• 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

Subheading Note.

• 1. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight.

Heading	H.S. Code
15.01		Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.
	1501.10	- Lard
	1501.20	- Other pig fat
	1501.90	- Other
15.02		Fats of bovine animals, sheep or goats, other than those of heading 15.03.
	1502.10	- Tallow
	1502.90	- Other
15.03	1503.00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
15.04		Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
	1504.10	- Fish-liver oils and their fractions
	1504.20	- Fats and oils and their fractions, of fish, other than liver oils
	1504.30	- Fats and oils and their fractions, of marine mammals
15.05	1505.00	Wool grease and fatty substances derived therefrom (including lanolin).
15.06	1506.00	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.
15.07		Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
	1507.10	- Crude oil, whether or not degummed
	1507.90	- Other
15.08		Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
	1508.10	- Crude oil
	1508.90	- Other
15.09		Olive oil and its fractions, whether or not refined, but not chemically modified.
	1509.10	- Virgin
	1509.90	- Other
15.10	1510.00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.
15.11		Palm oil and its fractions, whether or not refined, but not chemically modified.
	1511.10	- Crude oil
	1511.90	- Other
15.12		Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
		- Sunflower-seed or safflower oil and fractions thereof :
	1512.11	-- Crude oil
	1512.19	-- Other
		- Cotton-seed oil and its fractions :
	1512.21	-- Crude oil, whether or not gossypol has been removed
	1512.29	-- Other
15.13		Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
		- Coconut (copra) oil and its fractions :
	1513.11	-- Crude oil
	1513.19	-- Other
		- Palm kernel or babassu oil and fractions thereof :
	1513.21	-- Crude oil
	1513.29	-- Other
15.14		Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
		- Low erucic acid rape or colza oil and its fractions :
	1514.11	-- Crude oil
	1514.19	-- Other
		- Other :
	1514.91	-- Crude oil
	1514.99	-- Other
15.15		Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
		- Linseed oil and its fractions :
	1515.11	-- Crude oil
	1515.19	-- Other
		- Maize (corn) oil and its fractions :
	1515.21	-- Crude oil
	1515.29	-- Other
	1515.30	- Castor oil and its fractions
	1515.50	- Sesame oil and its fractions
	1515.90	- Other
15.16		Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
	1516.10	- Animal fats and oils and their fractions
	1516.20	- Vegetable fats and oils and their fractions
15.17		Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
	1517.10	- Margarine, excluding liquid margarine
	1517.90	- Other
15.18	1518.00	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
[15.19]
15.20	1520.00	Glycerol, crude; glycerol waters and glycerol lyes.
15.21		Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
	1521.10	- Vegetable waxes
	1521.90	- Other
15.22	1522.00	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

Section IV. Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

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 16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Notes.

• 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.

• 2. Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04.

Subheading Notes.

• 1. For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 16.02.

• 2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Heading	H.S. Code
16.01	1601.00	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
16.02		Other prepared or preserved meat, meat offal or blood.
	1602.10	- Homogenised preparations
	1602.20	- Of liver of any animal
		- Of poultry of heading 01.05 :
	1602.31	-- Of turkeys
	1602.32	-- Of fowls of the species Gallus domesticus
	1602.39	-- Other
		- Of swine :
	1602.41	-- Hams and cuts thereof
	1602.42	-- Shoulders and cuts thereof
	1602.49	-- Other, including mixtures
	1602.50	- Of bovine animals
	1602.90	- Other, including preparations of blood of any animal
16.03	1603.00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
16.04		Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
		- Fish, whole or in pieces, but not minced :
	1604.11	-- Salmon
	1604.12	-- Herrings
	1604.13	-- Sardines, sardinella and brisling or sprats
	1604.14	-- Tunas, skipjack and bonito (Sarda spp.)
	1604.15	-- Mackerel
	1604.16	-- Anchovies
	1604.17	-- Eels
	1604.18	-- Shark fins
	1604.19	-- Other
	1604.20	- Other prepared or preserved fish
		- Caviar and caviar substitutes :
	1604.31	-- Caviar
	1604.32	-- Caviar substitutes
16.05		Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
	1605.10	- Crab
		- Shrimps and prawns :
	1605.21	-- Not in airtight container
	1605.29	-- Other
	1605.30	- Lobster
	1605.40	- Other crustaceans
		- Molluscs :
	1605.51	-- Oysters
	1605.52	-- Scallops, including queen scallops
	1605.53	-- Mussels
	1605.54	-- Cuttle fish and squid
	1605.55	-- Octopus
	1605.56	-- Clams, cockles and arkshells
	1605.57	-- Abalone
	1605.58	-- Snails, other than sea snails
	1605.59	-- Other
		- Other aquatic invertebrates :
	1605.61	-- Sea cucumbers
	1605.62	-- Sea urchins
	1605.63	-- Jellyfish
	1605.69	-- Other

Chapter 17. Sugars and sugar confectionery

Note.

• 1. This Chapter does not cover :

  • a) Sugar confectionery containing cocoa (heading 18.06);

  • b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

  • c) Medicaments or other products of Chapter 30.

Subheading Notes.

• 1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.

• 2. Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Heading	H.S. Code
17.01		Cane or beet sugar and chemically pure sucrose, in solid form.
		- Raw sugar not containing added flavouring or colouring matter :
	1701.12	-- Beet sugar
	1701.13	-- Cane sugar specified in Subheading Note 2 to this Chapter
	1701.14	-- Other cane sugar
		- Other :
	1701.91	-- Containing added flavouring or colouring matter
	1701.99	-- Other
17.02		Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.
		- Lactose and lactose syrup :
	1702.11	-- Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter
	1702.19	-- Other
	1702.20	- Maple sugar and maple syrup
	1702.30	- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
	1702.40	- Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar
	1702.50	- Chemically pure fructose
	1702.60	- Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar
	1702.90	- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
17.03		Molasses resulting from the extraction or refining of sugar.
	1703.10	- Cane molasses
	1703.90	- Other
17.04		Sugar confectionery (including white chocolate), not containing cocoa.
	1704.10	- Chewing gum, whether or not sugar-coated
	1704.90	- Other

Chapter 18. Cocoa and cocoa preparations

Notes.

• 1. This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

• 2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

Heading	H.S. Code
18.01	1801.00	Cocoa beans, whole or broken, raw or roasted.
18.02	1802.00	Cocoa shells, husks, skins and other cocoa waste.
18.03		Cocoa paste, whether or not defatted.
	1803.10	- Not defatted
	1803.20	- Wholly or partly defatted
18.04	1804.00	Cocoa butter, fat and oil.
18.05	1805.00	Cocoa powder, not containing added sugar or other sweetening matter.
18.06		Chocolate and other food preparations containing cocoa.
	1806.10	- Cocoa powder, containing added sugar or other sweetening matter
	1806.20	- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg
		- Other, in blocks, slabs or bars :
	1806.31	-- Filled
	1806.32	-- Not filled
	1806.90	- Other

Chapter 19. Preparations of cereals, flour, starch or milk; pastrycooks” products

Notes.

• 1. This Chapter does not cover :

  • a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  • b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

  • c) Medicaments or other products of Chapter 30.

• 2. For the purposes of heading 19.01 :

  • a) The term “groats” means cereal groats of Chapter 11;

  • b) The terms “flour” and “meal” mean :

    • 1) Cereal flour and meal of Chapter 11, and

    • 2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

• 3. Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).

• 4. For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Heading	H.S. Code
19.01		Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.
	1901.10	- Preparations suitable for infants or young children, put up for retail sale
	1901.20	- Mixes and doughs for the preparation of bakers” wares of heading 19.05
	1901.90	- Other
19.02		Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
		- Uncooked pasta, not stuffed or otherwise prepared :
	1902.11	-- Containing eggs
	1902.19	- Other
	1902.20	- Stuffed pasta, whether or not cooked or otherwise prepared
	1902.30	- Other pasta
	1902.40	- Couscous
19.03	1903.00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.
19.04		Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.
	1904.10	- Prepared foods obtained by the swelling or roasting of cereals or cereal products
	1904.20	- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
	1904.30	- Bulgur wheat
	1904.90	- Other
19.05		Bread, pastry, cakes, biscuits and other bakers” wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
	1905.10	- Crispbread
	1905.20	- Gingerbread and the like
		- Sweet biscuits; waffles and wafers :
	1905.31	-- Sweet biscuits
	1905.32	-- Waffles and wafers
	1905.40	- Rusks, toasted bread and similar toasted products
	1905.90	- Other

Chapter 20. Preparations of vegetables, fruit, nuts or other parts of plants

Notes.

• 1. This Chapter does not cover :

  • a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

  • b) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  • c) Bakers” wares and other products of heading 19.05; or

  • d) Homogenised composite food preparations of heading 21.04.

• 2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).

• 3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).

• 4. Tomato juice the dry weight content of which is 7 % or more is to be classified in heading 20.02.

• 5. For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

• 6. For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol..

Subheading Notes.

• 1. For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.

• 2. For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.

• 3. For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Heading	H.S. Code
20.01		Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
	2001.10	- Cucumbers and gherkins
	2001.90	- Other
20.02		Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
	2002.10	- Tomatoes, whole or in pieces
	2002.90	- Other
	20.03	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
	2003.10	- Mushrooms of the genus Agaricus
	2003.90	- Other
20.04		Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
	2004.10	- Potatoes
	2004.90	- Other vegetables and mixtures of vegetables
20.05		Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.
	2005.10	- Homogenised vegetables
	2005.20	- Potatoes
	2005.40	- Peas (Pisum sativum)
		- Beans (Vigna spp., Phaseolus spp.) :
	2005.51	-- Beans, shelled
	2005.59	-- Other
	2005.60	- Asparagus
	2005.70	- Olives
	2005.80	- Sweet corn (Zea mays var. saccharata)
		- Other vegetables and mixtures of vegetables :
	2005.91	-- Bamboo shoots
	2005.99	-- Other
20.06	2006.00	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).
20.07		Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.
	2007.10	- Homogenised preparations
		- Other :
	2007.91	-- Citrus fruit
	2007.99	-- Other
20.08		Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
		- Nuts, ground-nuts and other seeds, whether or not mixed together :
	2008.11	-- Ground-nuts
	2008.19	-- Other, including mixtures
	2008.20	- Pineapples
	2008.30	- Citrus fruit
	2008.40	- Pears
	2008.50	- Apricots
	2008.60	- Cherries
	2008.70	- Peaches, including nectarines
	2008.80	- Strawberries
		- Other, including mixtures other than those of subheading 2008.19 :
	2008.91	-- Palm hearts
	2008.93	-- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea)
	2008.97	-- Mixtures
	2008.99	-- Other
20.09		Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
		- Orange juice :
	2009.11	-- Frozen
	2009.12	-- Not frozen, of a Brix value not exceeding 20
	2009.19	-- Other
		- Grapefruit (including pomelo) juice :
	2009.21	-- Of a Brix value not exceeding 20
	2009.29	-- Other
		- Juice of any other single citrus fruit :
	2009.31	-- Of a Brix value not exceeding 20
	2009.39	-- Other
		- Pineapple juice :
	2009.41	-- Of a Brix value not exceeding 20
	2009.49	-- Other
	2009.50	- Tomato juice
		- Grape juice (including grape must) :
	2009.61	-- Of a Brix value not exceeding 30
	2009.69	-- Other
		- Apple juice :
	2009.71	-- Of a Brix value not exceeding 20
	2009.79	-- Other
		- Juice of any other single fruit or vegetable :
	2009.81	-- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice
	2009.89	-- Other
	2009.90	- Mixtures of juices

Chapter 21. Miscellaneous edible preparations

Notes.

• 1. This Chapter does not cover :

  • a) Mixed vegetables of heading 07.12;

  • b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);

  • c) Flavoured tea (heading 09.02);

  • d) Spices or other products of headings 09.04 to 09.10;

  • e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  • f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or

  • g) Prepared enzymes of heading 35.07.

• 2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

• 3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Heading	H.S. Code
21.01		Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
		- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee :
	2101.11	-- Extracts, essences and concentrates
	2101.12	-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee
	2101.20	- Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté
	2101.30	- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
21.02		Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
	2102.10	- Active yeasts
	2102.20	- Inactive yeasts; other single-cell micro-organisms, dead
	2102.30	- Prepared baking powders
21.03		Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
	2103.10	- Soya sauce
	2103.20	- Tomato ketchup and other tomato sauces
	2103.30	- Mustard flour and meal and prepared mustard
	2103.90	- Other
21.04		Soups and broths and preparations therefor; homogenised composite food preparations.
	2104.10	- Soups and broths and preparations therefor
	2104.20	- Homogenised composite food preparations
21.05	2105.00	Ice cream and other edible ice, whether or not containing cocoa.
21.06		Food preparations not elsewhere specified or included.
	2106.10	- Protein concentrates and textured protein substances
	2106.90	- Other

Chapter 22. Beverages, spirits and vinegar

Notes.

• 1. This Chapter does not cover :

  • a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

  • b) Sea water (heading 25.01);

  • c) Distilled or conductivity water or water of similar purity (heading 28.53);

  • d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);

  • e) Medicaments of heading 30.03 or 30.04; or

  • f) Perfumery or toilet preparations (Chapter 33).

• 2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C.

• 3. For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

Subheading Note.

• 1. For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.

Heading	H.S. Code
22.01		Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
	2201.10	- Mineral waters and aerated waters
	2201.90	- Other
22.02		Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
	2202.10	- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
		- Other :
	2202.91	-- Non-alcoholic beer
	2202.99	-- Other
22.03	2203.00	Beer made from malt.
22.04		Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
	2204.10	- Sparkling wine
		- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol :
	2204.21	-- In containers holding 2 l or less
	2204.22	-- In containers holding more than 2 l but not more than 10 l
	2204.29	-- Other
	2204.30	- Other grape must
22.05		Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
	2205.10	- In containers holding 2 l or less
	2205.90	- Other
22.06	2206.00	Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
22.07		Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.
	2207.10	- Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher
	2207.20	- Ethyl alcohol and other spirits, denatured, of any strength
22.08		Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages.
	2208.20	- Spirits obtained by distilling grape wine or grape marc
	2208.30	- Whiskies
	2208.40	- Rum and other spirits obtained by distilling fermented sugar-cane products
	2208.50	- Gin and Geneva
	2208.60	- Vodka
	2208.70	- Liqueurs and cordials
	2208.90	- Other
22.09	2209.00	Vinegar and substitutes for vinegar obtained from acetic acid.

Chapter 23. Residues and waste from the food industries; prepared animal fodder

Note.

• 1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Subheading Note.

• 1. For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.

Heading	H.S. Code
23.01		Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
	2301.10	- Flours, meals and pellets, of meat or meat offal; greaves
	2301.20	- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
23.02		Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
	2302.10	- Of maize (corn)
	2302.30	- Of wheat
	2302.40	- Of other cereals
	2302.50	- Of leguminous plants
23.03		Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
	2303.10	- Residues of starch manufacture and similar residues
	2303.20	- Beet-pulp, bagasse and other waste of sugar manufacture
	2303.30	- Brewing or distilling dregs and waste
23.04	2304.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.
23.05	2305.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.
23.06		Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
	2306.10	- Of cotton seeds
	2306.20	- Of linseed
	2306.30	- Of sunflower seeds
		- Of rape or colza seeds :
	2306.41	-- Of low erucic acid rape or colza seeds
	2306.49	-- Other
	2306.50	- Of coconut or copra
	2306.60	- Of palm nuts or kernels
	2306.90	- Other
23.07	2307.00	Wine lees; argol.
23.08	2308.00	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.
23.09		Preparations of a kind used in animal feeding.
	2309.10	- Dog or cat food, put up for retail sale
	2309.90	- Other

Chapter 24. Tobacco and manufactured tobacco substitutes

Note.

• 1. This Chapter does not cover medicinal cigarettes (Chapter 30).

Subheading Note.

• 1. For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Heading	H.S. Code
24.01		Unmanufactured tobacco; tobacco refuse.
	2401.10	- Tobacco, not stemmed/stripped
	2401.20	- Tobacco, partly or wholly stemmed/stripped
	2401.30	- Tobacco refuse
24.02		Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
	2402.10	- Cigars, cheroots and cigarillos, containing tobacco
	2402.20	- Cigarettes containing tobacco
	2402.90	- Other
24.03		Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
		- Smoking tobacco, whether or not containing tobacco substitutes in any proportion :
	2403.11	-- Water pipe tobacco specified in Subheading Note 1 to this Chapter
	2403.19	-- Other
		- Other :
	2403.91	-- “Homogenised” or “reconstituted” tobacco
	2403.99	-- Other

Section V. Mineral products

Chapter 25. Salt; sulphur; earths and stone; plastering materials, lime and cement

Notes.

• 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

  The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

• 2. This Chapter does not cover :

  • a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

  • b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe₂O₃ (heading 28.21);

  • c) Medicaments or other products of Chapter 30;

  • d) Perfumery, cosmetic or toilet preparations (Chapter 33);

  • e) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03);

  • f) Precious or semi-precious stones (heading 71.02 or 71.03);

  • g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

  • h) Billiard chalks (heading 95.04); or

  • ij) Writing or drawing chalks or tailors’ chalks (heading 96.09).

• 3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.

• 4. Heading 25.30 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

Heading	H.S. Code
25.01	2501.00	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.
25.02	2502.00	Unroasted iron pyrites.
25.03	2503.00	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
25.04		Natural graphite.
	2504.10	- In powder or in flakes
	2504.90	- Other
25.05		Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.
	2505.10	- Silica sands and quartz sands
	2505.90	- Other
25.06		Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
	2506.10	- Quartz
	2506.20	- Quartzite
25.07	2507.00	Kaolin and other kaolinic clays, whether or not calcined.
25.08		Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
	2508.10	- Bentonite
	2508.30	- Fire-clay
	2508.40	- Other clays
	2508.50	- Andalusite, kyanite and sillimanite
	2508.60	- Mullite
	2508.70	- Chamotte or dinas earths
25.09	2509.00	Chalk.
25.10		Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
	2510.10	- Unground
	2510.20	- Ground
25.11		Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.
	2511.10	- Natural barium sulphate (barytes)
	2511.20	- Natural barium carbonate (witherite)
25.12	2512.00	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
25.13		Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
	2513.10	- Pumice stone
	2513.20	- Emery, natural corundum, natural garnet and other natural abrasives
25.14	2514.00	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
25.15		Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
		- Marble and travertine :
	2515.11	-- Crude or roughly trimmed
	2515.12	-- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
	2515.20	- Ecaussine and other calcareous monumental or building stone; alabaster
25.16		Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
		- Granite :
	2516.11	-- Crude or roughly trimmed
	2516.12	-- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
	2516.20	- Sandstone
	2516.90	- Other monumental or building stone
25.17		Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated.
	2517.10	- Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated
	2517.20	- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10
	2517.30	- Tarred macadam
		- Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated :
	2517.41	-- Of marble
	2517.49	-- Other
25.18		Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
	2518.10	- Dolomite, not calcined or sintered
	2518.20	- Calcined or sintered dolomite
	2518.30	- Dolomite ramming mix
25.19		Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
	2519.10	- Natural magnesium carbonate (magnesite)
	2519.90	- Other
25.20		Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
	2520.10	- Gypsum; anhydrite
	2520.20	- Plasters
25.21	2521.00	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
25.22		Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.
	2522.10	- Quicklime
	2522.20	- Slaked lime
	2522.30	- Hydraulic lime
25.23		Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
	2523.10	- Cement clinkers
		- Portland cement :
	2523.21	-- White cement, whether or not artificially coloured
	2523.29	-- Other
	2523.30	- Aluminous cement
	2523.90	- Other hydraulic cements
25.24		Asbestos.
	2524.10	- Crocidolite
	2524.90	- Other
25.25		Mica, including splittings; mica waste.
	2525.10	- Crude mica and mica rifted into sheets or splittings
	2525.20	- Mica powder
	2525.30	- Mica waste
25.26		Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
	2526.10	- Not crushed, not powdered
	2526.20	- Crushed or powdered
[25.27]
25.28	2528.00	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight.
25.29		Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
	2529.10	- Feldspar
		- Fluorspar :
	2529.21	-- Containing by weight 97 % or less of calcium fluoride
	2529.22	-- Containing by weight more than 97 % of calcium fluoride
	2529.30	- Leucite; nepheline and nepheline syenite
25.30		Mineral substances not elsewhere specified or included.
	2530.10	- Vermiculite, perlite and chlorites, unexpanded
	2530.20	- Kieserite, epsomite (natural magnesium sulphates)
	2530.90	- Other

Chapter 26. Ores, slag and ash

Notes.

• 1. This Chapter does not cover :

  • a) Slag or similar industrial waste prepared as macadam (heading 25.17);

  • b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

  • c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);

  • d) Basic slag of Chapter 31;

  • e) Slag wool, rock wool or similar mineral wools (heading 68.06);

  • f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or

  • g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

• 2. For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

• 3. Heading 26.20 applies only to :

  • a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and

  • b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes.

• 1. For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

• 2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.

Heading	H.S. Code
26.01		Iron ores and concentrates, including roasted iron pyrites.
		- Iron ores and concentrates, other than roasted iron pyrites :
	2601.11	-- Non-agglomerated
	2601.12	-- Agglomerated
	2601.20	- Roasted iron pyrites
26.02	2602.00	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight.
26.03	2603.00	Copper ores and concentrates.
26.04	2604.00	Nickel ores and concentrates.
26.05	2605.00	Cobalt ores and concentrates.
26.06	2606.00	Aluminium ores and concentrates.
26.07	2607.00	Lead ores and concentrates.
26.08	2608.00	Zinc ores and concentrates.
26.09	2609.00	Tin ores and concentrates.
26.10	2610.00	Chromium ores and concentrates.
26.11	2611.00	Tungsten ores and concentrates.
26.12		Uranium or thorium ores and concentrates.
	2612.10	- Uranium ores and concentrates
	2612.20	- Thorium ores and concentrates
26.13		Molybdenum ores and concentrates.
	2613.10	- Roasted
	2613.90	- Other
26.14	2614.00	Titanium ores and concentrates.
26.15		Niobium, tantalum, vanadium or zirconium ores and concentrates.
	2615.10	- Zirconium ores and concentrates
	2615.90	- Other
26.16		Precious metal ores and concentrates.
	2616.10	- Silver ores and concentrates
	2616.90	- Other
26.17		Other ores and concentrates.
	2617.10	- Antimony ores and concentrates
	2617.90	- Other
26.18	2618.00	Granulated slag (slag sand) from the manufacture of iron or steel.
26.19	2619.00	Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.
26.20		Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
		- Containing mainly zinc :
	2620.11	-- Hard zinc spelter
	2620.19	-- Other
		- Containing mainly lead :
	2620.21	-- Leaded gasoline sludges and leaded anti-knock compound sludges
	2620.29	-- Other
	2620.30	- Containing mainly copper
	2620.40	- Containing mainly aluminium
	2620.60	- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
		- Other :
	2620.91	-- Containing antimony, beryllium, cadmium, chromium or their mixtures
	2620.99	-- Other
26.21		Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
	2621.10	- Ash and residues from the incineration of municipal waste
	2621.90	- Other

Chapter 27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Notes.

• 1. This Chapter does not cover :

  • a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

  • b) Medicaments of heading 30.03 or 30.04; or

  • c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.

• 2. References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

  However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

• 3. For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include :

  • a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

  • b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

  • c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes.

• 1. For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

• 2. For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

• 3. For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.

• 4. For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).

• 5. For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

Heading	H.S. Code
27.01		Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
		- Coal, whether or not pulverised, but not agglomerated :
	2701.11	-- Anthracite
	2701.12	-- Bituminous coal
	2701.19	-- Other coal
	2701.20	- Briquettes, ovoids and similar solid fuels manufactured from coal
27.02		Lignite, whether or not agglomerated, excluding jet.
	2702.10	- Lignite, whether or not pulverised, but not agglomerated
	2702.20	- Agglomerated lignite
27.03	2703.00	Peat (including peat litter), whether or not agglomerated.
27.04	2704.00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
27.05	2705.00	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.
27.06	2706.00	Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.
27.07		Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.
	2707.10	- Benzol (benzene)
	2707.20	- Toluol (toluene)
	2707.30	- Xylol (xylenes)
	2707.40	- Naphthalene
	2707.50	- Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)
		- Other :
	2707.91	-- Creosote oils
	2707.99	-- Other
27.08		Pitch and pitch coke, obtained from coal tar or from other mineral tars.
	2708.10	- Pitch
	2708.20	- Pitch coke
27.09	2709.00	Petroleum oils and oils obtained from bituminous minerals, crude.
27.10		Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
		- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils :
	2710.12	-- Light oils and preparations
	2710.19	-- Other
	2710.20	- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils
		- Waste oils :
	2710.91	-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
	2710.99	-- Other
27.11		Petroleum gases and other gaseous hydrocarbons.
		- Liquefied :
	2711.11	-- Natural gas
	2711.12	-- Propane
	2711.13	-- Butanes
	2711.14	-- Ethylene, propylene, butylene and butadiene
	2711.19	-- Other
		- In gaseous state :
	2711.21	-- Natural gas
	2711.29	-- Other
27.12		Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
	2712.10	- Petroleum jelly
	2712.20	- Paraffin wax containing by weight less than 0.75 % of oil
	2712.90	- Other
27.13		Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
		- Petroleum coke :
	2713.11	-- Not calcined
	2713.12	-- Calcined
	2713.20	- Petroleum bitumen
	2713.90	- Other residues of petroleum oils or of oils obtained from bituminous minerals
27.14		Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.
	2714.10	- Bituminous or oil shale and tar sands
	2714.90	- Other
27.15	2715.00	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).
27.16	2716.00	Electrical energy. (optional heading)

Section VI. Products of the chemical or allied industries

Notes.

• 1.

  • A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.

  • B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.

• 2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.

• 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :

  • a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

  • b) presented together; and

  • c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

Chapter 28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Notes.

• 1. Except where the context otherwise requires, the headings of this Chapter apply only to :

  • a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

  • b) The products mentioned in (a) above dissolved in water;

  • c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

  • d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

  • e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

• 2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in heading 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter :

  • a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11);

  • b) Halide oxides of carbon (heading 28.12);

  • c) Carbon disulphide (heading 28.13);

  • d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

  • e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31).

• 3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover :

  • a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

  • b) Organo-inorganic compounds other than those mentioned in Note 2 above;

  • c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;

  • d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

  • e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

  • f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

  • g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

  • h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).

• 4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading 28.11.

• 5. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

  • a) Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.

• 6. Heading 28.44 applies only to :

  • a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;

  • b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

  • c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

  • d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 μCi/g);

  • e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

  • f) Radioactive residues whether or not usable.

  The term “isotopes”, for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to :

  • – individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

  • – mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

• 7. Heading 28.53 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.

• 8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.

Subheading Note.

• 1. For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29.

Heading	H.S. Code
		I.- CHEMICAL ELEMENTS
28.01		Fluorine, chlorine, bromine and iodine.
	2801.10	- Chlorine
	2801.20	- Iodine
	2801.30	- Fluorine; bromine
28.02	2802.00	Sulphur, sublimed or precipitated; colloidal sulphur.
28.03	2803.00	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
28.04		Hydrogen, rare gases and other non-metals.
	2804.10	- Hydrogen
		- Rare gases :
	2804.21	-- Argon
	2804.29	-- Other
	2804.30	- Nitrogen
	2804.40	- Oxygen
	2804.50	- Boron; tellurium
		- Silicon :
	2804.61	-- Containing by weight not less than 99.99 % of silicon
	2804.69	-- Other
	2804.70	- Phosphorus
	2804.80	- Arsenic
	2804.90	- Selenium
28.05		Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.
		- Alkali or alkaline-earth metals :
	2805.11	-- Sodium
	2805.12	-- Calcium
	2805.19	-- Other
	2805.30	- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
	2805.40	- Mercury
		II.- INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS
28.06		Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
	2806.10	- Hydrogen chloride (hydrochloric acid)
	2806.20	- Chlorosulphuric acid
28.07	2807.00	Sulphuric acid; oleum.
28.08	2808.00	Nitric acid; sulphonitric acids.
28.09		Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.
	2809.10	- Diphosphorus pentaoxide
	2809.20	- Phosphoric acid and polyphosphoric acids
28.10	2810.00	Oxides of boron; boric acids.
28.11		Other inorganic acids and other inorganic oxygen compounds of non-metals.
		- Other inorganic acids :
	2811.11	-- Hydrogen fluoride (hydrofluoric acid)
	2811.12	-- Hydrogen cyanide (hydrocyanic acid)
	2811.19	-- Other
		- Other inorganic oxygen compounds of non-metals :
	2811.21	-- Carbon dioxide
	2811.22	-- Silicon dioxide
	2811.29	-- Other
		III.- HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
28.12		Halides and halide oxides of non-metals.
		- Chlorides and chloride oxides :
	2812.11	-- Carbonyl dichloride (phosgene)
	2812.12	-- Phosphorus oxychloride
	2812.13	-- Phosphorus trichloride
	2812.14	-- Phosphorus pentachloride
	2812.15	-- Sulphur monochloride
	2812.16	-- Sulphur dichloride
	2812.17	-- Thionyl chloride
	2812.19	-- Other
	2812.90	- Other
28.13		Sulphides of non-metals; commercial phosphorus trisulphide.
	2813.10	- Carbon disulphide
	2813.90	- Other
		IV.- INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS
28.14		Ammonia, anhydrous or in aqueous solution.
	2814.10	- Anhydrous ammonia
	2814.20	- Ammonia in aqueous solution
28.15		Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
		- Sodium hydroxide (caustic soda) :
	2815.11	-- Solid
	2815.12	-- In aqueous solution (soda lye or liquid soda)
	2815.20	- Potassium hydroxide (caustic potash)
	2815.30	- Peroxides of sodium or potassium
28.16		Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.
	2816.10	- Hydroxide and peroxide of magnesium
	2816.40	- Oxides, hydroxides and peroxides, of strontium or barium
28.17	2817.00	Zinc oxide; zinc peroxide.
28.18		Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.
	2818.10	- Artificial corundum, whether or not chemically defined
	2818.20	- Aluminium oxide, other than artificial corundum
	2818.30	- Aluminium hydroxide
28.19		Chromium oxides and hydroxides.
	2819.10	- Chromium trioxide
	2819.90	- Other
28.20		Manganese oxides.
	2820.10	- Manganese dioxide
	2820.90	- Other
28.21		Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3.
	2821.10	- Iron oxides and hydroxides
	2821.20	- Earth colours
28.22	2822.00	Cobalt oxides and hydroxides; commercial cobalt oxides.
28.23	2823.00	Titanium oxides.
28.24		Lead oxides; red lead and orange lead.
	2824.10	- Lead monoxide (litharge, massicot)
	2824.90	- Other
28.25		Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
	2825.10	- Hydrazine and hydroxylamine and their inorganic salts
	2825.20	- Lithium oxide and hydroxide
	2825.30	- Vanadium oxides and hydroxides
	2825.40	- Nickel oxides and hydroxides
	2825.50	- Copper oxides and hydroxides
	2825.60	- Germanium oxides and zirconium dioxide
	2825.70	- Molybdenum oxides and hydroxides
	2825.80	- Antimony oxides
	2825.90	- Other
		V.- SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
28.26		Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.
		- Fluorides :
	2826.12	-- Of aluminium
	2826.19	-- Other
	2826.30	- Sodium hexafluoroaluminate (synthetic cryolite)
	2826.90	- Other
28.27		Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
	2827.10	- Ammonium chloride
	2827.20	- Calcium chloride
		- Other chlorides :
	2827.31	-- Of magnesium
	2827.32	-- Of aluminium
	2827.35	-- Of nickel
	2827.39	-- Other
		- Chloride oxides and chloride hydroxides :
	2827.41	-- Of copper
	2827.49	-- Other
		- Bromides and bromide oxides :
	2827.51	-- Bromides of sodium or of potassium
	2827.59	-- Other
	2827.60	- Iodides and iodide oxides
28.28		Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.
	2828.10	- Commercial calcium hypochlorite and other calcium hypochlorites
	2828.90	- Other
28.29		Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
		- Chlorates :
	2829.11	-- Of sodium
	2829.19	-- Other
	2829.90	- Other
28.30		Sulphides; polysulphides, whether or not chemically defined.
	2830.10	- Sodium sulphides
	2830.90	- Other
28.31		Dithionites and sulphoxylates.
	2831.10	- Of sodium
	2831.90	- Other
28.32		Sulphites; thiosulphates.
	2832.10	- Sodium sulphites
	2832.20	- Other sulphites
	2832.30	- Thiosulphates
28.33		Sulphates; alums; peroxosulphates (persulphates).
		- Sodium sulphates :
	2833.11	-- Disodium sulphate
	2833.19	-- Other
		- Other sulphates :
	2833.21	-- Of magnesium
	2833.22	-- Of aluminium
	2833.24	-- Of nickel
	2833.25	-- Of copper
	2833.27	-- Of barium
	2833.29	-- Other
	2833.30	- Alums
	2833.40	- Peroxosulphates (persulphates)
28.34		Nitrites; nitrates.
	2834.10	- Nitrites
		- Nitrates :
	2834.21	-- Of potassium
	2834.29	-- Other
28.35		Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.
	2835.10	- Phosphinates (hypophosphites) and phosphonates (phosphites)
		- Phosphates :
	2835.22	-- Of mono- or disodium
	2835.24	-- Of potassium
	2835.25	-- Calcium hydrogenorthophosphate (“dicalcium phosphate”)
	2835.26	-- Other phosphates of calcium
	2835.29	-- Other
		- Polyphosphates :
	2835.31	-- Sodium triphosphate (sodium tripolyphosphate)
	2835.39	-- Other
28.36		Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.
	2836.20	- Disodium carbonate
	2836.30	- Sodium hydrogencarbonate (sodium bicarbonate)
	2836.40	- Potassium carbonates
	2836.50	- Calcium carbonate
	2836.60	- Barium carbonate
		- Other :
	2836.91	-- Lithium carbonates
	2836.92	-- Strontium carbonate
	2836.99	-- Other
28.37		Cyanides, cyanide oxides and complex cyanides.
		- Cyanides and cyanide oxides :
	2837.11	-- Of sodium
	2837.19	-- Other
	2837.20	- Complex cyanides
[28.38]
28.39		Silicates; commercial alkali metal silicates.
		- Of sodium :
	2839.11	-- Sodium metasilicates
	2839.19	-- Other
	2839.90	- Other
28.40		Borates; peroxoborates (perborates).
		- Disodium tetraborate (refined borax) :
	2840.11	-- Anhydrous
	2840.19	-- Other
	2840.20	- Other borates
	2840.30	- Peroxoborates (perborates)
28.41		Salts of oxometallic or peroxometallic acids.
	2841.30	- Sodium dichromate
	2841.50	- Other chromates and dichromates; peroxochromates
		- Manganites, manganates and permanganates :
	2841.61	-- Potassium permanganate
	2841.69	-- Other
	2841.70	- Molybdates
	2841.80	- Tungstates (wolframates)
	2841.90	- Other
28.42		Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.
	2842.10	- Double or complex silicates, including aluminosilicates whether or not chemically defined
	2842.90	- Other
		VI.- MISCELLANEOUS
28.43		Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
	2843.10	- Colloidal precious metals
		- Silver compounds :
	2843.21	-- Silver nitrate
	2843.29	-- Other
	2843.30	- Gold compounds
	2843.90	- Other compounds; amalgams
28.44		Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
	2844.10	- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds
	2844.20	- Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products
	2844.30	- Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products
	2844.40	- Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues
	2844.50	- Spent (irradiated) fuel elements (cartridges) of nuclear reactors
28.45		Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.
	2845.10	- Heavy water (deuterium oxide)
	2845.90	- Other
28.46		Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.
	2846.10	- Cerium compounds
	2846.90	- Other
28.47	2847.00	Hydrogen peroxide, whether or not solidified with urea.
[28.48]
28.49		Carbides, whether or not chemically defined.
	2849.10	- Of calcium
	2849.20	- Of silicon
	2849.90	- Other
28.50	2850.00	Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49.
[28.51]
28.52		Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams.
	2852.10	- Chemically defined
	2852.90	- Other
28.53		Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.
	2853.10	- Cyanogen chloride (chlorcyan)
	2853.90	- Other

Chapter 29. Organic chemicals

Notes.

• 1. Except where the context otherwise requires, the headings of this Chapter apply only to :

  • a) Separate chemically defined organic compounds, whether or not containing impurities;

  • b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

  • c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined;

  • d) The products mentioned in (a), (b) or (c) above dissolved in water;

  • e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

  • f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

  • g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

  • h) The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers used for these salts and diazotisable amines and their salts.

• 2. This Chapter does not cover :

  • a) Goods of heading 15.04 or crude glycerol of heading 15.20;

  • b) Ethyl alcohol (heading 22.07 or 22.08);

  • c) Methane or propane (heading 27.11);

  • d) The compounds of carbon mentioned in Note 2 to Chapter 28;

  • e) Immunological products of heading 30.02;

  • f) Urea (heading 31.02 or 31.05);

  • g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);

  • h) Enzymes (heading 35.07);

  • ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³ (heading 36.06);

  • k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or

  • l) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

• 3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

• 4. In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

  Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purposes of heading 29.29.

  For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen-function” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 29.05 to 29.20.

• 5.

  • A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

  • B) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

  • C) Subject to Note 1 to Section VI and Note 2 to Chapter 28 :

    • 1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound;

    • 2) Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and

    • 3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by “cleaving“ of all metal bonds, other than metal-carbon bonds.

  • D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).

  • E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

• 6. The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.

  Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

• 7. Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

  These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

• 8. For the purposes of heading 29.37 :

  • a) the term “hormones” includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

  • b) the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Subheading Notes.

• 1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.

• 2. Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

Heading	H.S. Code
		I.- HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.01		Acyclic hydrocarbons.
	2901.10	- Saturated
		- Unsaturated :
	2901.21	-- Ethylene
	2901.22	-- Propene (propylene)
	2901.23	-- Butene (butylene) and isomers thereof
	2901.24	-- Buta-1,3-diene and isoprene
	2901.29	-- Other
29.02		Cyclic hydrocarbons.
		- Cyclanes, cyclenes and cycloterpenes :
	2902.11	-- Cyclohexane
	2902.19	-- Other
	2902.20	- Benzene
	2902.30	- Toluene
		- Xylenes :
	2902.41	-- o-Xylene
	2902.42	-- m-Xylene
	2902.43	-- p-Xylene
	2902.44	-- Mixed xylene isomers
	2902.50	- Styrene
	2902.60	- Ethylbenzene
	2902.70	- Cumene
	2902.90	- Other
29.03		Halogenated derivatives of hydrocarbons.
		- Saturated chlorinated derivatives of acyclic hydrocarbons :
	2903.11	-- Chloromethane (methyl chloride) and chloroethane (ethyl chloride)
	2903.12	-- Dichloromethane (methylene chloride)
	2903.13	-- Chloroform (trichloromethane)
	2903.14	-- Carbon tetrachloride
	2903.15	-- Ethylene dichloride (ISO) (1,2-dichloroethane)
	2903.19	-- Other
		- Unsaturated chlorinated derivatives of acyclic hydrocarbons :
	2903.21	-- Vinyl chloride (chloroethylene)
	2903.22	-- Trichloroethylene
	2903.23	-- Tetrachloroethylene (perchloroethylene)
	2903.29	-- Other
		- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons :
	2903.31	-- Ethylene dibromide (ISO) (1,2-dibromoethane)
	2903.39	-- Other
		- Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens :
	2903.71	-- Chlorodifluoromethane
	2903.72	-- Dichlorotrifluoroethanes
	2903.73	-- Dichlorofluoroethanes
	2903.74	-- Chlorodifluoroethanes
	2903.75	-- Dichloropentafluoropropanes
	2903.76	-- Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes
	2903.77	-- Other, perhalogenated only with fluorine and chlorine
	2903.78	-- Other perhalogenated derivatives
	2903.79	-- Other
		- Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons :
	2903.81	-- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)
	2903.82	-- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)
	2903.83	-- Mirex (ISO)
	2903.89	-- Other
		- Halogenated derivatives of aromatic hydrocarbons :
	2903.91	-- Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene
	2903.92	-- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)
	2903.93	-- Pentachlorobenzene (ISO)
	2903.94	-- Hexabromobiphenyls
	2903.99	-- Other
29.04		Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
	2904.10	- Derivatives containing only sulpho groups, their salts and ethyl esters
	2904.20	- Derivatives containing only nitro or only nitroso groups
		- Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride :
	2904.31	-- Perfluorooctane sulphonic acid
	2904.32	-- Ammonium perfluorooctane sulphonate
	2904.33	-- Lithium perfluorooctane sulphonate
	2904.34	-- Potassium perfluorooctane sulphonate
	2904.35	-- Other salts of perfluorooctane sulphonic acid
	2904.36	-- Perfluorooctane sulphonyl fluoride
		- Other :
	2904.91	-- Trichloronitromethane (chloropicrin)
	2904.99	-- Other
		II.- ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.05		Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Saturated monohydric alcohols :
	2905.11	-- Methanol (methyl alcohol)
	2905.12	-- Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)
	2905.13	-- Butan-1-ol (n-butyl alcohol)
	2905.14	-- Other butanols
	2905.16	-- Octanol (octyl alcohol) and isomers thereof
	2905.17	-- Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)
	2905.19	-- Other
		- Unsaturated monohydric alcohols :
	2905.22	-- Acyclic terpene alcohols
	2905.29	-- Other
		- Diols :
	2905.31	-- Ethylene glycol (ethanediol)
	2905.32	-- Propylene glycol (propane-1,2-diol)
	2905.39	-- Other
		- Other polyhydric alcohols :
	2905.41	-- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)
	2905.42	-- Pentaerythritol
	2905.43	-- Mannitol
	2905.44	-- D-glucitol (sorbitol)
	2905.45	-- Glycerol
	2905.49	-- Other
		- Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols :
	2905.51	-- Ethchlorvynol (INN)
	2905.59	-- Other
29.06		Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Cyclanic, cyclenic or cycloterpenic :
	2906.11	-- Menthol
	2906.12	-- Cyclohexanol, methylcyclohexanols and dimethylcyclo-hexanols
	2906.13	-- Sterols and inositols
	2906.19	-- Other
		- Aromatic :
	2906.21	-- Benzyl alcohol
	2906.29	-- Other
		III.- PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.07		Phenols; phenol-alcohols.
		- Monophenols :
	2907.11	-- Phenol (hydroxybenzene) and its salts
	2907.12	-- Cresols and their salts
	2907.13	-- Octylphenol, nonylphenol and their isomers; salts thereof
	2907.15	-- Naphthols and their salts
	2907.19	-- Other
		- Polyphenols; phenol-alcohols :
	2907.21	-- Resorcinol and its salts
	2907.22	-- Hydroquinone (quinol) and its salts
	2907.23	-- 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts
	2907.29	-- Other
29.08		Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.
		- Derivatives containing only halogen substituents and their salts :
	2908.11	-- Pentachlorophenol (ISO)
	2908.19	-- Other
		- Other :
	2908.91	-- Dinoseb (ISO) and its salts
	2908.92	-- 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts
	2908.99	-- Other
		IV.- ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.09		Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives :
	2909.11	-- Diethyl ether
	2909.19	-- Other
	2909.20	- Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
	2909.30	- Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
		- Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives :
	2909.41	-- 2,2'-Oxydiethanol (diethylene glycol, digol)
	2909.43	-- Monobutyl ethers of ethylene glycol or of diethylene glycol
	2909.44	-- Other monoalkylethers of ethylene glycol or of diethylene glycol
	2909.49	-- Other
	2909.50	- Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives
	2909.60	- Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives
29.10		Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
	2910.10	- Oxirane (ethylene oxide)
	2910.20	- Methyloxirane (propylene oxide)
	2910.30	- 1-Chloro-2,3-epoxypropane (epichlorohydrin)
	2910.40	- Dieldrin (ISO, INN)
	2910.50	- Endrin (ISO)
	2910.90	- Other
29.11	2911.00	Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
		V.- ALDEHYDE-FUNCTION COMPOUNDS
29.12		Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
		- Acyclic aldehydes without other oxygen function :
	2912.11	-- Methanal (formaldehyde)
	2912.12	-- Ethanal (acetaldehyde)
	2912.19	-- Other
		- Cyclic aldehydes without other oxygen function :
	2912.21	-- Benzaldehyde
	2912.29	-- Other
		- Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function :
	2912.41	-- Vanillin (4-hydroxy-3-methoxybenzaldehyde)
	2912.42	-- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)
	2912.49	-- Other
	2912.50	- Cyclic polymers of aldehydes
	2912.60	- Paraformaldehyde
29.13	2913.00	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12.
		VI.- KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS
29.14		Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Acyclic ketones without other oxygen function :
	2914.11	-- Acetone
	2914.12	-- Butanone (methyl ethyl ketone)
	2914.13	-- 4-Methylpentan-2-one (methyl isobutyl ketone)
	2914.19	-- Other
		- Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function :
	2914.22	-- Cyclohexanone and methylcyclohexanones
	2914.23	-- Ionones and methylionones
	2914.29	-- Other
		- Aromatic ketones without other oxygen function :
	2914.31	-- Phenylacetone (phenylpropan-2-one)
	2914.39	-- Other
	2914.40	- Ketone-alcohols and ketone-aldehydes
	2914.50	- Ketone-phenols and ketones with other oxygen function
		- Quinones :
	2914.61	-- Anthraquinone
	2914.62	-- Coenzyme Q10 (ubidecarenone (INN))
	2914.69	-- Other
		- Halogenated, sulphonated, nitrated or nitrosated derivatives :
	2914.71	-- Chlordecone (ISO)
	2914.79	-- Other
		VII.- CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.15		Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Formic acid, its salts and esters :
	2915.11	-- Formic acid
	2915.12	-- Salts of formic acid
	2915.13	-- Esters of formic acid
		- Acetic acid and its salts; acetic anhydride :
	2915.21	-- Acetic acid
	2915.24	-- Acetic anhydride
	2915.29	-- Other
		- Esters of acetic acid :
	2915.31	-- Ethyl acetate
	2915.32	-- Vinyl acetate
	2915.33	-- n-Butyl acetate
	2915.36	-- Dinoseb (ISO) acetate
	2915.39	-- Other
	2915.40	- Mono-, di- or trichloroacetic acids, their salts and esters
	2915.50	- Propionic acid, its salts and esters
	2915.60	- Butanoic acids, pentanoic acids, their salts and esters
	2915.70	- Palmitic acid, stearic acid, their salts and esters
	2915.90	- Other
29.16		Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives :
	2916.11	-- Acrylic acid and its salts
	2916.12	-- Esters of acrylic acid
	2916.13	-- Methacrylic acid and its salts
	2916.14	-- Esters of methacrylic acid
	2916.15	-- Oleic, linoleic or linolenic acids, their salts and esters
	2916.16	-- Binapacryl (ISO)
	2916.19	-- Other
	2916.20	- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		- Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives :
	2916.31	-- Benzoic acid, its salts and esters
	2916.32	-- Benzoyl peroxide and benzoyl chloride
	2916.34	-- Phenylacetic acid and its salts
	2916.39	-- Other
29.17		Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives :
	2917.11	-- Oxalic acid, its salts and esters
	2917.12	-- Adipic acid, its salts and esters
	2917.13	-- Azelaic acid, sebacic acid, their salts and esters
	2917.14	-- Maleic anhydride
	2917.19	-- Other
	2917.20	- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		- Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives :
	2917.32	-- Dioctyl orthophthalates
	2917.33	-- Dinonyl or didecyl orthophthalates
	2917.34	-- Other esters of orthophthalic acid
	2917.35	-- Phthalic anhydride
	2917.36	-- Terephthalic acid and its salts
	2917.37	-- Dimethyl terephthalate
	2917.39	-- Other
29.18		Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives :
	2918.11	-- Lactic acid, its salts and esters
	2918.12	-- Tartaric acid
	2918.13	-- Salts and esters of tartaric acid
	2918.14	-- Citric acid
	2918.15	-- Salts and esters of citric acid
	2918.16	-- Gluconic acid, its salts and esters
	2918.17	-- 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid)
	2918.18	-- Chlorobenzilate (ISO)
	2918.19	-- Other
		- Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives :
	2918.21	-- Salicylic acid and its salts
	2918.22	-- O-Acetylsalicylic acid, its salts and esters
	2918.23	-- Other esters of salicylic acid and their salts
	2918.29	-- Other
	2918.30	- Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
		- Other :
	2918.91	-- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters
	2918.99	-- Other
		VIII.- ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.19		Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
	2919.10	- Tris(2,3-dibromopropyl) phosphate
	2919.90	- Other
29.20		Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
		- Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives :
	2920.11	-- Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)
	2920.19	-- Other
		- Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives :
	2920.21	-- Dimethyl phosphite
	2920.22	-- Diethyl phosphite
	2920.23	-- Trimethyl phosphite
	2920.24	-- Triethyl phosphite
	2920.29	-- Other
	2920.30	- Endosulfan (ISO)
	2920.90	- Other
		IX.- NITROGEN-FUNCTION COMPOUNDS
29.21		Amine-function compounds.
		- Acyclic monoamines and their derivatives; salts thereof :
	2921.11	-- Methylamine, di- or trimethylamine and their salts
	2921.12	-- 2-(N,N-Dimethylamino)ethylchloride hydrochloride
	2921.13	-- 2-(N,N-Diethylamino)ethylchloride hydrochloride
	2921.14	-- 2-(N,N-Diisopropylamino)ethylchloride hydrochloride
	2921.19	-- Other
		- Acyclic polyamines and their derivatives; salts thereof :
	2921.21	-- Ethylenediamine and its salts
	2921.22	-- Hexamethylenediamine and its salts
	2921.29	-- Other
	2921.30	- Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof
		- Aromatic monoamines and their derivatives; salts thereof :
	2921.41	-- Aniline and its salts
	2921.42	-- Aniline derivatives and their salts
	2921.43	-- Toluidines and their derivatives; salts thereof
	2921.44	-- Diphenylamine and its derivatives; salts thereof
	2921.45	-- 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof
	2921.46	-- Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof
	2921.49	-- Other
		- Aromatic polyamines and their derivatives; salts thereof :
	2921.51	-- o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof
	2921.59	-- Other
29.22		Oxygen-function amino-compounds.
		- Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof :
	2922.11	-- Monoethanolamine and its salts
	2922.12	-- Diethanolamine and its salts
	2922.14	-- Dextropropoxyphene (INN) and its salts
	2922.15	-- Triethanolamine
	2922.16	-- Diethanolammonium perfluorooctane sulphonate
	2922.17	-- Methyldiethanolamine and ethyldiethanolamine
	2922.18	-- 2-(N,N-Diisopropylamino)ethanol
	2922.19	-- Other
		- Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof :
	2922.21	-- Aminohydroxynaphthalenesulphonic acids and their salts
	2922.29	-- Other
		- Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof :
	2922.31	-- Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof
	2922.39	-- Other
		- Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof :
	2922.41	-- Lysine and its esters; salts thereof
	2922.42	-- Glutamic acid and its salts
	2922.43	-- Anthranilic acid and its salts
	2922.44	-- Tilidine (INN) and its salts
	2922.49	-- Other
	2922.50	- Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function
29.23		Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
	2923.10	- Choline and its salts
	2923.20	- Lecithins and other phosphoaminolipids
	2923.30	- Tetraethylammonium perfluorooctane sulphonate
	2923.40	- Didecyldimethylammonium perfluorooctane sulphonate
	2923.90	- Other
29.24		Carboxyamide-function compounds; amide-function compounds of carbonic acid.
		- Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof :
	2924.11	-- Meprobamate (INN)
	2924.12	-- Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)
	2924.19	-- Other
		- Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof :
	2924.21	-- Ureines and their derivatives; salts thereof
	2924.23	-- 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts
	2924.24	-- Ethinamate (INN)
	2924.25	-- Alachlor (ISO)
	2924.29	-- Other
29.25		Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.
		- Imides and their derivatives; salts thereof :
	2925.11	-- Saccharin and its salts
	2925.12	-- Glutethimide (INN)
	2925.19	-- Other
		- Imines and their derivatives; salts thereof :
	2925.21	-- Chlordimeform (ISO)
	2925.29	-- Other
29.26		Nitrile-function compounds.
	2926.10	- Acrylonitrile
	2926.20	- 1-Cyanoguanidine (dicyandiamide)
	2926.30	- Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)
	2926.40	- alpha-Phenylacetoacetonitrile
	2926.90	- Other
29.27	2927.00	Diazo-, azo- or azoxy-compounds.
29.28	2928.00	Organic derivatives of hydrazine or of hydroxylamine.
29.29		Compounds with other nitrogen function.
	2929.10	- Isocyanates
	2929.90	- Other
		X.- ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
29.30		Organo-sulphur compounds.
	2930.20	- Thiocarbamates and dithiocarbamates
	2930.30	- Thiuram mono-, di- or tetrasulphides
	2930.40	- Methionine
	2930.60	- 2-(N,N-Diethylamino)ethanethiol
	2930.70	- Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN))
	2930.80	- Aldicarb (ISO), captafol (ISO) and methamidophos (ISO)
	2930.90	- Other
29.31		Other organo-inorganic compounds.
	2931.10	- Tetramethyl lead and tetraethyl lead
	2931.20	- Tributyltin compounds
		- Other organo-phosphorous derivatives :
	2931.31	-- Dimethyl methylphosphonate
	2931.32	-- Dimethyl propylphosphonate
	2931.33	-- Diethyl ethylphosphonate
	2931.34	-- Sodium 3-(trihydroxysilyl)propyl methylphosphonate
	2931.35	-- 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide
	2931.36	-- (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate
	2931.37	-- Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate
	2931.38	-- Salt of methylphosphonic acid and (aminoiminomethyl)urea (1 : 1)
	2931.39	-- Other
	2931.90	- Other
29.32		Heterocyclic compounds with oxygen hetero-atom(s) only.
		- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure :
	2932.11	-- Tetrahydrofuran
	2932.12	-- 2-Furaldehyde (furfuraldehyde)
	2932.13	-- Furfuryl alcohol and tetrahydrofurfuryl alcohol
	2932.14	-- Sucralose
	2932.19	-- Other
	2932.20	- Lactones
		- Other :
	2932.91	-- Isosafrole
	2932.92	-- 1-(1,3-Benzodioxol-5-yl)propan-2-one
	2932.93	-- Piperonal
	2932.94	-- Safrole
	2932.95	-- Tetrahydrocannabinols (all isomers)
	2932.99	-- Other
29.33		Heterocyclic compounds with nitrogen hetero-atom(s) only.
		- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure :
	2933.11	-- Phenazone (antipyrin) and its derivatives
	2933.19	-- Other
		- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure :
	2933.21	-- Hydantoin and its derivatives
	2933.29	-- Other
		- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure :
	2933.31	-- Pyridine and its salts
	2933.32	-- Piperidine and its salts
	2933.33	-- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof
	2933.39	-- Other
		- Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused :
	2933.41	-- Levorphanol (INN) and its salts
	2933.49	-- Other
		- Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure :
	2933.52	-- Malonylurea (barbituric acid) and its salts
	2933.53	-- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof
	2933.54	-- Other derivatives of malonylurea (barbituric acid); salts thereof
	2933.55	-- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof
	2933.59	-- Other
		- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure :
	2933.61	-- Melamine
	2933.69	-- Other
		- Lactams :
	2933.71	-- 6-Hexanelactam (epsilon-caprolactam)
	2933.72	-- Clobazam (INN) and methyprylon (INN)
	2933.79	-- Other lactams
		- Other :
	2933.91	-- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof
	2933.92	-- Azinphos-methyl (ISO)
	2933.99	-- Other
29.34		Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.
	2934.10	- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure
	2934.20	- Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused
	2934.30	- Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused
		- Other :
	2934.91	-- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof
	2934.99	-- Other
29.35		Sulphonamides.
	2935.10	- N-Methylperfluorooctane sulphonamide
	2935.20	- N-Ethylperfluorooctane sulphonamide
	2935.30	- N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide
	2935.40	- N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide
	2935.50	- Other perfluorooctane sulphonamides
	2935.90	- Other
		XI.- PROVITAMINS, VITAMINS AND HORMONES
29.36		Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.
		- Vitamins and their derivatives, unmixed :
	2936.21	-- Vitamins A and their derivatives
	2936.22	-- Vitamin B1 and its derivatives
	2936.23	-- Vitamin B2 and its derivatives
	2936.24	-- D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives
	2936.25	-- Vitamin B6 and its derivatives
	2936.26	-- Vitamin B12 and its derivatives
	2936.27	-- Vitamin C and its derivatives
	2936.28	-- Vitamin E and its derivatives
	2936.29	-- Other vitamins and their derivatives
	2936.90	- Other, including natural concentrates
29.37		Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.
		- Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues :
	2937.11	-- Somatotropin, its derivatives and structural analogues
	2937.12	-- Insulin and its salts
	2937.19	-- Other
		- Steroidal hormones, their derivatives and structural analogues :
	2937.21	-- Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)
	2937.22	-- Halogenated derivatives of corticosteroidal hormones
	2937.23	-- Oestrogens and progestogens
	2937.29	-- Other
	2937.50	- Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues
	2937.90	- Other
		XII.- GLYCOSIDES AND ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
29.38		Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
	2938.10	- Rutoside (rutin) and its derivatives
	2938.90	- Other
29.39		Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
		- Alkaloids of opium and their derivatives; salts thereof :
	2939.11	-- Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof
	2939.19	-- Other
	2939.20	- Alkaloids of cinchona and their derivatives; salts thereof
	2939.30	- Caffeine and its salts
		- Ephedrines and their salts :
	2939.41	-- Ephedrine and its salts
	2939.42	-- Pseudoephedrine (INN) and its salts
	2939.43	-- Cathine (INN) and its salts
	2939.44	-- Norephedrine and its salts
	2939.49	-- Other
		- Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof :
	2939.51	-- Fenetylline (INN) and its salts
	2939.59	-- Other
		- Alkaloids of rye ergot and their derivatives; salts thereof :
	2939.61	-- Ergometrine (INN) and its salts
	2939.62	-- Ergotamine (INN) and its salts
	2939.63	-- Lysergic acid and its salts
	2939.69	-- Other
		- Other, of vegetal origin :
	2939.71	-- Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof
	2939.79	-- Other
	2939.80	- Other
		XIII.- OTHER ORGANIC COMPOUNDS
29.40	2940.00	Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39.
29.41		Antibiotics.
	2941.10	- Penicillins and their derivatives with a penicillanic acid structure; salts thereof
	2941.20	- Streptomycins and their derivatives; salts thereof
	2941.30	- Tetracyclines and their derivatives; salts thereof
	2941.40	- Chloramphenicol and its derivatives; salts thereof
	2941.50	- Erythromycin and its derivatives; salts thereof
	2941.90	- Other
29.42	2942.00	Other organic compounds.

Chapter 30. Pharmaceutical products

Notes.

• 1. This Chapter does not cover :

  • a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

  • b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 21.06 or 38.24);

  • c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);

  • d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);

  • e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

  • f) Soap or other products of heading 34.01 containing added medicaments;

  • g) Preparations with a basis of plaster for use in dentistry (heading 34.07); or

  • h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).

• 2. For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).

• 3. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated :

  • a) As unmixed products :

    • 1) Unmixed products dissolved in water;

    • 2) All goods of Chapter 28 or 29; and

    • 3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;

  • b) As products which have been mixed :

    • 1) Colloidal solutions and suspensions (other than colloidal sulphur);

    • 2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

    • 3) Salts and concentrates obtained by evaporating natural mineral waters.

• 4. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature :

  • a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;

  • b) Sterile laminaria and sterile laminaria tents;

  • c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

  • d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

  • e) Blood-grouping reagents;

  • f) Dental cements and other dental fillings; bone reconstruction cements;

  • g) First-aid boxes and kits;

  • h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides;

  • ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

  • k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and

  • l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

Subheading Notes.

• 1. For the purposes of subheadings 3002.13 and 3002.14, the following are to be treated :

  • a) As unmixed products, pure products, whether or not containing impurities;

  • b) As products which have been mixed :

    • 1) The products mentioned in (a) above dissolved in water or in other solvents;

    • 2) The products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and

    • 3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.

• 2. Subheadings 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients : amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

Heading	H.S. Code
30.01		Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.
	3001.20	- Extracts of glands or other organs or of their secretions
	3001.90	- Other
30.02		Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products.
		- Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes :
	3002.11	-- Malaria diagnostic test kits
	3002.12	-- Antisera and other blood fractions
	3002.13	-- Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale
	3002.14	-- Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale
	3002.15	-- Immunological products, put up in measured doses or in forms or packings for retail sale
	3002.19	-- Other
	3002.20	- Vaccines for human medicine
	3002.30	- Vaccines for veterinary medicine
	3002.90	- Other
30.03		Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.
	3003.10	- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
	3003.20	- Other, containing antibiotics
		- Other, containing hormones or other products of heading 29.37 :
	3003.31	-- Containing insulin
	3003.39	-- Other
		- Other, containing alkaloids or derivatives thereof :
	3003.41	-- Containing ephedrine or its salts
	3003.42	-- Containing pseudoephedrine (INN) or its salts
	3003.43	-- Containing norephedrine or its salts
	3003.49	-- Other
	3003.60	- Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
	3003.90	- Other
30.04		Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.
	3004.10	- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
	3004.20	- Other, containing antibiotics
		- Other, containing hormones or other products of heading 29.37 :
	3004.31	-- Containing insulin
	3004.32	-- Containing corticosteroid hormones, their derivatives or structural analogues
	3004.39	-- Other
		- Other, containing alkaloids or derivatives thereof :
	3004.41	-- Containing ephedrine or its salts
	3004.42	-- Containing pseudoephedrine (INN) or its salts
	3004.43	-- Containing norephedrine or its salts
	3004.49	-- Other
	3004.50	- Other, containing vitamins or other products of heading 29.36
	3004.60	- Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
	3004.90	- Other
30.05		Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
	3005.10	- Adhesive dressings and other articles having an adhesive layer
	3005.90	- Other
30.06		Pharmaceutical goods specified in Note 4 to this Chapter.
	3006.10	- Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable
	3006.20	- Blood-grouping reagents
	3006.30	- Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient
	3006.40	- Dental cements and other dental fillings; bone reconstruction cements
	3006.50	- First-aid boxes and kits
	3006.60	- Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides
	3006.70	- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
		- Other :
	3006.91	-- Appliances identifiable for ostomy use
	3006.92	-- Waste pharmaceuticals

Chapter 31. Fertilisers

Notes.

• 1. This Chapter does not cover :

  • a) Animal blood of heading 05.11;

  • b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or

  • c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).

• 2. Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 :

  • a) Goods which answer to one or other of the descriptions given below :

    • (i) Sodium nitrate, whether or not pure;

    • (ii) Ammonium nitrate, whether or not pure;

    • (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

    • (iv) Ammonium sulphate, whether or not pure;

    • (v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

    • (vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

    • (vii) Calcium cyanamide, whether or not pure or treated with oil;

    • (viii) Urea, whether or not pure.

  • b) Fertilisers consisting of any of the goods described in (a) above mixed together.

  • c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

  • d) Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

• 3. Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 :

  • a) Goods which answer to one or other of the descriptions given below :

    • (i) Basic slag;

    • (ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities;

    • (iii) Superphosphates (single, double or triple);

    • (iv) Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.

  • b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.

  • c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

• 4. Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 :

  • a) Goods which answer to one or other of the descriptions given below :

    • (i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

    • (ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;

    • (iii) Potassium sulphate, whether or not pure;

    • (iv) Magnesium potassium sulphate, whether or not pure.

  • b) Fertilisers consisting of any of the goods described in (a) above mixed together.

• 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05.

• 6. For the purposes of heading 31.05, the term “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Heading	H.S. Code
31.01	3101.00	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.
31.02		Mineral or chemical fertilisers, nitrogenous.
	3102.10	- Urea, whether or not in aqueous solution
		- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate :
	3102.21	-- Ammonium sulphate
	3102.29	-- Other
	3102.30	- Ammonium nitrate, whether or not in aqueous solution
	3102.40	- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
	3102.50	- Sodium nitrate
	3102.60	- Double salts and mixtures of calcium nitrate and ammonium nitrate
	3102.80	- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
	3102.90	- Other, including mixtures not specified in the foregoing subheadings
31.03		Mineral or chemical fertilisers, phosphatic.
		- Superphosphates :
	3103.11	-- Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)
	3103.19	-- Other
	3103.90	- Other
31.04		Mineral or chemical fertilisers, potassic.
	3104.20	- Potassium chloride
	3104.30	- Potassium sulphate
	3104.90	- Other
31.05		Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
	3105.10	- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
	3105.20	- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
	3105.30	- Diammonium hydrogenorthophosphate (diammonium phosphate)
	3105.40	- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
		- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus :
	3105.51	-- Containing nitrates and phosphates
	3105.59	-- Other
	3105.60	- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
	3105.90	- Other

Chapter 32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Notes.

• 1. This Chapter does not cover :

  • a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);

  • b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

  • c) Mastics of asphalt or other bituminous mastics (heading 27.15).

• 2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

• 3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.

• 4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.

• 5. The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

• 6. The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of :

  • a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

  • b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Heading	H.S. Code
32.01		Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.
	3201.10	- Quebracho extract
	3201.20	- Wattle extract
	3201.90	- Other
32.02		Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.
	3202.10	- Synthetic organic tanning substances
	3202.90	- Other
32.03	3203.00	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.
32.04		Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
		- Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter :
	3204.11	-- Disperse dyes and preparations based thereon
	3204.12	-- Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon
	3204.13	-- Basic dyes and preparations based thereon
	3204.14	-- Direct dyes and preparations based thereon
	3204.15	-- Vat dyes (including those usable in that state as pigments) and preparations based thereon
	3204.16	-- Reactive dyes and preparations based thereon
	3204.17	-- Pigments and preparations based thereon
	3204.19	-- Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19
	3204.20	- Synthetic organic products of a kind used as fluorescent brightening agents
	3204.90	- Other
32.05	3205.00	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.
32.06		Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined.
		- Pigments and preparations based on titanium dioxide :
	3206.11	-- Containing 80 % or more by weight of titanium dioxide calculated on the dry matter
	3206.19	-- Other
	3206.20	- Pigments and preparations based on chromium compounds
		- Other colouring matter and other preparations :
	3206.41	-- Ultramarine and preparations based thereon
	3206.42	-- Lithopone and other pigments and preparations based on zinc sulphide
	3206.49	-- Other
	3206.50	- Inorganic products of a kind used as luminophores
32.07		Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.
	3207.10	- Prepared pigments, prepared opacifiers, prepared colours and similar preparations
	3207.20	- Vitrifiable enamels and glazes, engobes (slips) and similar preparations
	3207.30	- Liquid lustres and similar preparations
	3207.40	- Glass frit and other glass, in the form of powder, granules or flakes
32.08		Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
	3208.10	- Based on polyesters
	3208.20	- Based on acrylic or vinyl polymers
	3208.90	- Other
32.09		Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.
	3209.10	- Based on acrylic or vinyl polymers
	3209.90	- Other
32.10	3210.00	Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.
32.11	3211.00	Prepared driers.
32.12		Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale.
	3212.10	- Stamping foils
	3212.90	- Other
32.13		Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.
	3213.10	- Colours in sets
	3213.90	- Other
32.14		Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like.
	3214.10	- Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings
	3214.90	- Other
32.15		Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.
		- Printing ink :
	3215.11	-- Black
	3215.19	-- Other
	3215.90	- Other

Chapter 33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes.

• 1. This Chapter does not cover :

  • a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

  • b) Soap or other products of heading 34.01; or

  • c) Gum, wood or sulphate turpentine or other products of heading 38.05.

• 2. The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.

• 3. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

• 4. The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products : scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Heading	H.S. Code
33.01		Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.
		- Essential oils of citrus fruit :
	3301.12	-- Of orange
	3301.13	-- Of lemon
	3301.19	-- Other
		- Essential oils other than those of citrus fruit :
	3301.24	-- Of peppermint (Mentha piperita)
	3301.25	-- Of other mints
	3301.29	-- Other
	3301.30	- Resinoids
	3301.90	- Other
33.02		Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages.
	3302.10	- Of a kind used in the food or drink industries
	3302.90	- Other
33.03	3303.00	Perfumes and toilet waters.
33.04		Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
	3304.10	- Lip make-up preparations
	3304.20	- Eye make-up preparations
	3304.30	- Manicure or pedicure preparations
		- Other :
	3304.91	-- Powders, whether or not compressed
	3304.99	-- Other
33.05		Preparations for use on the hair.
	3305.10	- Shampoos
	3305.20	- Preparations for permanent waving or straightening
	3305.30	- Hair lacquers
	3305.90	- Other
33.06		Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages.
	3306.10	- Dentifrices
	3306.20	- Yarn used to clean between the teeth (dental floss)
	3306.90	- Other
33.07		Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.
	3307.10	- Pre-shave, shaving or after-shave preparations
	3307.20	- Personal deodorants and antiperspirants
	3307.30	- Perfumed bath salts and other bath preparations
		- Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites :
	3307.41	-- “Agarbatti” and other odoriferous preparations which operate by burning
	3307.49	-- Other
	3307.90	- Other

Chapter 34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster

Notes.

• 1. This Chapter does not cover :

  • a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.17);

  • b) Separate chemically defined compounds; or

  • c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 33.05, 33.06 or 33.07).

• 2. For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as “scouring powders and similar preparations”.

• 3. For the purposes of heading 34.02, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5 % at 20 °C and left to stand for one hour at the same temperature :

  • a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

  • b) reduce the surface tension of water to 4.5 x 10^-2 N/m (45 dyne/cm) or less.

• 4. In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.

• 5. In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to :

  • a) Chemically produced organic products of a waxy character, whether or not water-soluble;

  • b) Products obtained by mixing different waxes;

  • c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

  The heading does not apply to :

  • a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;

  • b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21;

  • c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or

  • d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).

Heading	H.S. Code
34.01		Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.
		- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent :
	3401.11	-- For toilet use (including medicated products)
	3401.19	-- Other
	3401.20	- Soap in other forms
	3401.30	- Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap
34.02		Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.
		- Organic surface-active agents, whether or not put up for retail sale :
	3402.11	-- Anionic
	3402.12	-- Cationic
	3402.13	-- Non-ionic
	3402.19	-- Other
	3402.20	- Preparations put up for retail sale
	3402.90	- Other
34.03		Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals.
		- Containing petroleum oils or oils obtained from bituminous minerals :
	3403.11	-- Preparations for the treatment of textile materials, leather, furskins or other materials
	3403.19	-- Other
		- Other :
	3403.91	-- Preparations for the treatment of textile materials, leather, furskins or other materials
	3403.99	-- Other
34.04		Artificial waxes and prepared waxes.
	3404.20	- Of poly(oxyethylene) (polyethylene glycol)
	3404.90	- Other
34.05		Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.
	3405.10	- Polishes, creams and similar preparations for footwear or leather
	3405.20	- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork
	3405.30	- Polishes and similar preparations for coachwork, other than metal polishes
	3405.40	- Scouring pastes and powders and other scouring preparations
	3405.90	- Other
34.06	3406.00	Candles, tapers and the like.
34.07	3407.00	Modelling pastes, including those put up for children's amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate).

Chapter 35. Albuminoidal substances; modified starches; glues; enzymes

Notes.

• 1. This Chapter does not cover :

  • a) Yeasts (heading 21.02);

  • b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

  • c) Enzymatic preparations for pre-tanning (heading 32.02);

  • d) Enzymatic soaking or washing preparations or other products of Chapter 34;

  • e) Hardened proteins (heading 39.13); or

  • f) Gelatin products of the printing industry (Chapter 49).

• 2. For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.

  Such products with a reducing sugar content exceeding 10 % fall in heading 17.02.

Heading	H.S. Code
35.01		Casein, caseinates and other casein derivatives; casein glues.
	3501.10	- Casein
	3501.90	- Other
35.02		Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.
		- Egg albumin :
	3502.11	-- Dried
	3502.19	-- Other
	3502.20	- Milk albumin, including concentrates of two or more whey proteins
	3502.90	- Other
35.03	3503.00	Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01.
35.04	3504.00	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.
35.05		Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.
	3505.10	- Dextrins and other modified starches
	3505.20	- Glues
35.06		Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.
	3506.10	- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
		- Other :
	3506.91	-- Adhesives based on polymers of headings 39.01 to 39.13 or on rubber
	3506.99	-- Other
35.07		Enzymes; prepared enzymes not elsewhere specified or included.
	3507.10	- Rennet and concentrates thereof
	3507.90	- Other

Chapter 36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Notes.

• 1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below.

• 2. The expression “articles of combustible materials” in heading 36.06 applies only to :

  • a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

  • b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³; and

  • c) Resin torches, firelighters and the like.

Heading	H.S. Code
36.01	3601.00	Propellent powders.
36.02	3602.00	Prepared explosives, other than propellent powders.
36.03	3603.00	Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.
36.04		Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
	3604.10	- Fireworks
	3604.90	- Other
36.05	3605.00	Matches, other than pyrotechnic articles of heading 36.04.
36.06		Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter.
	3606.10	- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
	3606.90	- Other

Chapter 37. Photographic or cinematographic goods

Notes.

• 1. This Chapter does not cover waste or scrap.

• 2. In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

Heading	H.S. Code
37.01		Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs.
	3701.10	- For X-ray
	3701.20	- Instant print film
	3701.30	- Other plates and film, with any side exceeding 255 mm
		- Other :
	3701.91	-- For colour photography (polychrome)
	3701.99	-- Other
37.02		Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.
	3702.10	- For X-ray
		- Other film, without perforations, of a width not exceeding 105 mm :
	3702.31	-- For colour photography (polychrome)
	3702.32	-- Other, with silver halide emulsion
	3702.39	-- Other
		- Other film, without perforations, of a width exceeding 105 mm :
	3702.41	-- Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)
	3702.42	-- Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography
	3702.43	-- Of a width exceeding 610 mm and of a length not exceeding 200 m
	3702.44	-- Of a width exceeding 105 mm but not exceeding 610 mm
		- Other film, for colour photography (polychrome) :
	3702.52	-- Of a width not exceeding 16 mm
	3702.53	-- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
	3702.54	-- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides
	3702.55	-- Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m
	3702.56	-- Of a width exceeding 35 mm
		- Other :
	3702.96	-- Of a width not exceeding 35 mm and of a length not exceeding 30 m
	3702.97	-- Of a width not exceeding 35 mm and of a length exceeding 30 m
	3702.98	-- Of a width exceeding 35 mm
37.03		Photographic paper, paperboard and textiles, sensitised, unexposed.
	3703.10	- In rolls of a width exceeding 610 mm
	3703.20	- Other, for colour photography (polychrome)
	3703.90	- Other
37.04	3704.00	Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
37.05	3705.00	Photographic plates and film, exposed and developed, other than cinematographic film.
37.06		Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.
	3706.10	- Of a width of 35 mm or more
	3706.90	- Other
37.07		Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.
	3707.10	- Sensitising emulsions
	3707.90	- Other

Chapter 38. Miscellaneous chemical products

Notes.

• 1. This Chapter does not cover :

  • a) Separate chemically defined elements or compounds with the exception of the following :

    • 1) Artificial graphite (heading 38.01);

    • 2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;

    • 3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);

    • 4) Certified reference materials specified in Note 2 below;

    • 5) Products specified in Note 3 (a) or 3 (c) below;

  • b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);

  • c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);

  • d) Medicaments (heading 30.03 or 30.04); or

  • e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

• 2.

  • A) For the purpose of heading 38.22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

  • B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.

• 3. Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature :

  • a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

  • b) Fusel oil; Dippel’s oil;

  • c) Ink removers put up in packings for retail sale;

  • d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and

  • e) Ceramic firing testers, fusible (for example, Seger cones).

• 4. Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover :

  • a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;

  • b) Industrial waste;

  • c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or

  • d) Clinical waste, as defined in Note 6 (a) below.

• 5. For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

• 6. For the purposes of heading 38.25, the expression “other wastes” applies to :

  • a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

  • b) Waste organic solvents;

  • c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

  • d) Other wastes from chemical or allied industries.

  The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

• 7. For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

Subheading Notes.

• 1. Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances : alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); penta- and octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds.

  Subheading 3808.59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).

• 2. Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).

• 3. Subheadings 3824.81 to 3824.88 cover only mixtures and preparations containing one or more of the following substances : oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2,3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.

• 4. For the purposes of subheadings 3825.41 and 3825.49, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

Heading	H.S. Code
38.01		Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures.
	3801.10	- Artificial graphite
	3801.20	- Colloidal or semi-colloidal graphite
	3801.30	- Carbonaceous pastes for electrodes and similar pastes for furnace linings
	3801.90	- Other
38.02		Activated carbon; activated natural mineral products; animal black, including spent animal black.
	3802.10	- Activated carbon
	3802.90	- Other
38.03	3803.00	Tall oil, whether or not refined.
38.04	3804.00	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03.
38.05		Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent.
	3805.10	- Gum, wood or sulphate turpentine oils
	3805.90	- Other
38.06		Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
	3806.10	- Rosin and resin acids
	3806.20	- Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts
	3806.30	- Ester gums
	3806.90	- Other
38.07	3807.00	Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch.
38.08		Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).
		- Goods specified in Subheading Note 1 to this Chapter :
	3808.52	-- DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g
	3808.59	-- Other
		- Goods specified in Subheading Note 2 to this Chapter :
	3808.61	-- In packings of a net weight content not exceeding 300 g
	3808.62	-- In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg
	3808.69	-- Other
		- Other :
	3808.91	-- Insecticides
	3808.92	-- Fungicides
	3808.93	-- Herbicides, anti-sprouting products and plant-growth regulators
	3808.94	-- Disinfectants
	3808.99	-- Other
38.09		Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.
	3809.10	- With a basis of amylaceous substances
		- Other :
	3809.91	-- Of a kind used in the textile or like industries
	3809.92	-- Of a kind used in the paper or like industries
	3809.93	-- Of a kind used in the leather or like industries
38.10		Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods.
	3810.10	- Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
	3810.90	- Other
38.11		Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.
		- Anti-knock preparations :
	3811.11	-- Based on lead compounds
	3811.19	-- Other
		- Additives for lubricating oils :
	3811.21	-- Containing petroleum oils or oils obtained from bituminous minerals
	3811.29	-- Other
	3811.90	- Other
38.12		Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.
	3812.10	- Prepared rubber accelerators
	3812.20	- Compound plasticisers for rubber or plastics
		- Anti-oxidising preparations and other compound stabilizers for rubber or plastics :
	3812.31	-- Mixtures of oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline (TMQ)
	3812.39	-- Other
38.13	3813.00	Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades.
38.14	3814.00	Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
38.15		Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
		- Supported catalysts :
	3815.11	-- With nickel or nickel compounds as the active substance
	3815.12	-- With precious metal or precious metal compounds as the active substance
	3815.19	-- Other
	3815.90	- Other
38.16	3816.00	Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01.
38.17	3817.00	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.
38.18	3818.00	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
38.19	3819.00	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.
38.20	3820.00	Anti-freezing preparations and prepared de-icing fluids.
38.21	3821.00	Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells.
38.22	3822.00	Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.
38.23		Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
		- Industrial monocarboxylic fatty acids; acid oils from refining :
	3823.11	-- Stearic acid
	3823.12	-- Oleic acid
	3823.13	-- Tall oil fatty acids
	3823.19	-- Other
	3823.70	- Industrial fatty alcohols
38.24		Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
	3824.10	- Prepared binders for foundry moulds or cores
	3824.30	- Non-agglomerated metal carbides mixed together or with metallic binders
	3824.40	- Prepared additives for cements, mortars or concretes
	3824.50	- Non-refractory mortars and concretes
	3824.60	- Sorbitol other than that of subheading 2905.44
		- Mixtures containing halogenated derivatives of methane, ethane or propane :
	3824.71	-- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)
	3824.72	-- Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes
	3824.73	-- Containing hydrobromofluorocarbons (HBFCs)
	3824.74	-- Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs)
	3824.75	-- Containing carbon tetrachloride
	3824.76	-- Containing 1,1,1-trichloroethane (methyl chloroform)
	3824.77	-- Containing bromomethane (methyl bromide) or bromochloromethane
	3824.78	-- Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)
	3824.79	-- Other
		- Goods specified in Subheading Note 3 to this Chapter :
	3824.81	-- Containing oxirane (ethylene oxide)
	3824.82	-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
	3824.83	-- Containing tris(2,3-dibromopropyl) phosphate
	3824.84	-- Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)
	3824.85	-- Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)
	3824.86	-- Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)
	3824.87	-- Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride
	3824.88	-- Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers
		- Other :
	3824.91	-- Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate
	3824.99	-- Other
38.25		Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.
	3825.10	- Municipal waste
	3825.20	- Sewage sludge
	3825.30	- Clinical waste
		- Waste organic solvents :
	3825.41	-- Halogenated
	3825.49	-- Other
	3825.50	- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids
		- Other wastes from chemical or allied industries :
	3825.61	-- Mainly containing organic constituents
	3825.69	-- Other
	3825.90	- Other
38.26	3826.00	Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.

Section VII. Plastics and articles thereof; rubber and articles thereof

Notes.

• 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :

  • a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

  • b) presented together; and

  • c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

• 2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Chapter 39. Plastics and articles thereof

Notes.

• 1. Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

  Throughout the Nomenclature any reference to “plastics” also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

• 2. This Chapter does not cover :

  • a) Lubricating preparations of heading 27.10 or 34.03;

  • b) Waxes of heading 27.12 or 34.04;

  • c) Separate chemically defined organic compounds (Chapter 29);

  • d) Heparin or its salts (heading 30.01);

  • e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 32.08); stamping foils of heading 32.12;

  • f) Organic surface-active agents or preparations of heading 34.02;

  • g) Run gums or ester gums (heading 38.06);

  • h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);

  • ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19);

  • k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);

  • l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

  • m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;

  • n) Plaits, wickerwork or other articles of Chapter 46;

  • o) Wall coverings of heading 48.14;

  • p) Goods of Section XI (textiles and textile articles);

  • q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

  • r) Imitation jewellery of heading 71.17;

  • s) Articles of Section XVI (machines and mechanical or electrical appliances);

  • t) Parts of aircraft or vehicles of Section XVII;

  • u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

  • v) Articles of Chapter 91 (for example, clock or watch cases);

  • w) Articles of Chapter 92 (for example, musical instruments or parts thereof);

  • x) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

  • y) Articles of Chapter 95 (for example, toys, games, sports requisites); or

  • z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles).

• 3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories :

  • a) Liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);

  • b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);

  • c) Other synthetic polymers with an average of at least 5 monomer units;

  • d) Silicones (heading 39.10);

  • e) Resols (heading 39.09) and other prepolymers.

• 4. The expression “copolymers” covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.

  For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

  If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

• 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

• 6. In headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms :

  • a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

  • b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

• 7. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).

• 8. For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

• 9. For the purposes of heading 39.18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

• 10. In headings 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

• 11. Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II :

  • a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;

  • b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

  • c) Gutters and fittings therefor;

  • d) Doors, windows and their frames and thresholds for doors;

  • e) Balconies, balustrades, fencing, gates and similar barriers;

  • f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

  • g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

  • h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

  • ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading Notes.

• 1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions :

  • a) Where there is a subheading named “Other” in the same series :

    • 1) The designation in a subheading of a polymer by the prefix “poly” (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content.

    • 2) The copolymers named in subheadings 3901.30, 3901.40, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content.

    • 3) Chemically modified polymers are to be classified in the subheading named “Other”, provided that the chemically modified polymers are not more specifically covered by another subheading.

    • 4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.

  • b) Where there is no subheading named “Other” in the same series :

    • 1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared.

    • 2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

      Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

• 2. For the purposes of subheading 3920.43, the term “plasticisers” includes secondary plasticisers.

Heading	H.S. Code
		I.- PRIMARY FORMS
39.01		Polymers of ethylene, in primary forms.
	3901.10	- Polyethylene having a specific gravity of less than 0.94
	3901.20	- Polyethylene having a specific gravity of 0.94 or more
	3901.30	- Ethylene-vinyl acetate copolymers
	3901.40	- Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94
	3901.90	- Other
39.02		Polymers of propylene or of other olefins, in primary forms.
	3902.10	- Polypropylene
	3902.20	- Polyisobutylene
	3902.30	- Propylene copolymers
	3902.90	- Other
39.03		Polymers of styrene, in primary forms.
		- Polystyrene :
	3903.11	-- Expansible
	3903.19	-- Other
	3903.20	- Styrene-acrylonitrile (SAN) copolymers
	3903.30	- Acrylonitrile-butadiene-styrene (ABS) copolymers
	3903.90	- Other
39.04		Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
	3904.10	- Poly(vinyl chloride), not mixed with any other substances
		- Other poly(vinyl chloride) :
	3904.21	-- Non-plasticised
	3904.22	-- Plasticised
	3904.30	- Vinyl chloride-vinyl acetate copolymers
	3904.40	- Other vinyl chloride copolymers
	3904.50	- Vinylidene chloride polymers
		- Fluoro-polymers :
	3904.61	-- Polytetrafluoroethylene
	3904.69	-- Other
	3904.90	- Other
39.05		Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.
		- Poly(vinyl acetate) :
	3905.12	-- In aqueous dispersion
	3905.19	-- Other
		- Vinyl acetate copolymers :
	3905.21	-- In aqueous dispersion
	3905.29	-- Other
	3905.30	- Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups
		- Other :
	3905.91	-- Copolymers
	3905.99	-- Other
39.06		Acrylic polymers in primary forms.
	3906.10	- Poly(methyl methacrylate)
	3906.90	- Other
39.07		Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
	3907.10	- Polyacetals
	3907.20	- Other polyethers
	3907.30	- Epoxide resins
	3907.40	- Polycarbonates
	3907.50	- Alkyd resins
		- Poly(ethylene terephthalate) :
	3907.61	-- Having a viscosity number of 78 ml/g or higher
	3907.69	-- Other
	3907.70	- Poly(lactic acid)
		- Other polyesters :
	3907.91	-- Unsaturated
	3907.99	-- Other
39.08		Polyamides in primary forms.
	3908.10	- Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12
	3908.90	- Other
39.09		Amino-resins, phenolic resins and polyurethanes, in primary forms.
	3909.10	- Urea resins; thiourea resins
	3909.20	- Melamine resins
		- Other amino-resins :
	3909.31	-- Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)
	3909.39	-- Other
	3909.40	- Phenolic resins
	3909.50	- Polyurethanes
39.10	3910.00	Silicones in primary forms.
39.11		Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.
	3911.10	- Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes
	3911.90	- Other
39.12		Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.
		- Cellulose acetates :
	3912.11	-- Non-plasticised
	3912.12	-- Plasticised
	3912.20	- Cellulose nitrates (including collodions)
		- Cellulose ethers :
	3912.31	-- Carboxymethylcellulose and its salts
	3912.39	-- Other
	3912.90	- Other
39.13		Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
	3913.10	- Alginic acid, its salts and esters
	3913.90	- Other
39.14	3914.00	Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.
		II.- WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
39.15		Waste, parings and scrap, of plastics.
	3915.10	- Of polymers of ethylene
	3915.20	- Of polymers of styrene
	3915.30	- Of polymers of vinyl chloride
	3915.90	- Of other plastics
39.16		Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics.
	3916.10	- Of polymers of ethylene
	3916.20	- Of polymers of vinyl chloride
	3916.90	- Of other plastics
39.17		Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.
	3917.10	- Artificial guts (sausage casings) of hardened protein or of cellulosic materials
		- Tubes, pipes and hoses, rigid :
	3917.21	-- Of polymers of ethylene
	3917.22	-- Of polymers of propylene
	3917.23	-- Of polymers of vinyl chloride
	3917.29	-- Of other plastics
		- Other tubes, pipes and hoses :
	3917.31	-- Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa
	3917.32	-- Other, not reinforced or otherwise combined with other materials, without fittings
	3917.33	-- Other, not reinforced or otherwise combined with other materials, with fittings
	3917.39	-- Other
	3917.40	- Fittings
39.18		Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
	3918.10	- Of polymers of vinyl chloride
	3918.90	- Of other plastics
39.19		Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.
	3919.10	- In rolls of a width not exceeding 20 cm
	3919.90	- Other
39.20		Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
	3920.10	- Of polymers of ethylene
	3920.20	- Of polymers of propylene
	3920.30	- Of polymers of styrene
		- Of polymers of vinyl chloride :
	3920.43	-- Containing by weight not less than 6 % of plasticisers
	3920.49	-- Other
		- Of acrylic polymers :
	3920.51	-- Of poly(methyl methacrylate)
	3920.59	-- Other
		- Of polycarbonates, alkyd resins, polyallyl esters or other polyester :
	3920.61	-- Of polycarbonates
	3920.62	-- Of poly(ethylene terephthalate)
	3920.63	-- Of unsaturated polyesters
	3920.69	-- Of other polyesters
		- Of cellulose or its chemical derivatives :
	3920.71	-- Of regenerated cellulose
	3920.73	-- Of cellulose acetate
	3920.79	-- Of other cellulose derivatives
		- Of other plastics :
	3920.91	-- Of poly(vinyl butyral)
	3920.92	-- Of polyamides
	3920.93	-- Of amino-resins
	3920.94	-- Of phenolic resins
	3920.99	-- Of other plastics
39.21		Other plates, sheets, film, foil and strip, of plastics.
		- Cellular :
	3921.11	-- Of polymers of styrene
	3921.12	-- Of polymers of vinyl chloride
	3921.13	-- Of polyurethanes
	3921.14	-- Of regenerated cellulose
	3921.19	-- Of other plastics
	3921.90	- Other
39.22		Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
	3922.10	- Baths, shower-baths, sinks and wash-basins
	3922.20	- Lavatory seats and covers
	3922.90	- Other
39.23		Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
	3923.10	- Boxes, cases, crates and similar articles
		- Sacks and bags (including cones) :
	3923.21	-- Of polymers of ethylene
	3923.29	-- Of other plastics
	3923.30	- Carboys, bottles, flasks and similar articles
	3923.40	- Spools, cops, bobbins and similar supports
	3923.50	- Stoppers, lids, caps and other closures
	3923.90	- Other
39.24		Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
	3924.10	- Tableware and kitchenware
	3924.90	- Other
39.25		Builders’ ware of plastics, not elsewhere specified or included.
	3925.10	- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l
	3925.20	- Doors, windows and their frames and thresholds for doors
	3925.30	- Shutters, blinds (including Venetian blinds) and similar articles and parts thereof
	3925.90	- Other
39.26		Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
	3926.10	- Office or school supplies
	3926.20	- Articles of apparel and clothing accessories (including gloves, mittens and mitts)
	3926.30	- Fittings for furniture, coachwork or the like
	3926.40	- Statuettes and other ornamental articles
	3926.90	- Other

Chapter 40. Rubber and articles thereof

Notes.

• 1. Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

• 2. This Chapter does not cover :

  • a) Goods of Section XI (textiles and textile articles);

  • b) Footwear or parts thereof of Chapter 64;

  • c) Headgear or parts thereof (including bathing caps) of Chapter 65;

  • d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

  • e) Articles of Chapter 90, 92, 94 or 96; or

  • f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).

• 3. In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms :

  • a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

  • b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

• 4. In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to :

  • a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 °C and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

  • b) Thioplasts (TM); and

  • c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

• 5.

  • A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with :

    • i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

    • ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

    • iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);

  • B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material :

    • i) emulsifiers or anti-tack agents;

    • ii) small amounts of breakdown products of emulsifiers;

    • iii) very small amounts of the following : heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

• 6. For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

• 7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.

• 8. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

• 9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

  In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Heading	H.S. Code
40.01		Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
	4001.10	- Natural rubber latex, whether or not pre-vulcanised
		- Natural rubber in other forms :
	4001.21	-- Smoked sheets
	4001.22	-- Technically specified natural rubber (TSNR)
	4001.29	-- Other
	4001.30	- Balata, gutta-percha, guayule, chicle and similar natural gums
40.02		Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.
		- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) :
	4002.11	-- Latex
	4002.19	-- Other
	4002.20	- Butadiene rubber (BR)
		- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) :
	4002.31	-- Isobutene-isoprene (butyl) rubber (IIR)
	4002.39	-- Other
		- Chloroprene (chlorobutadiene) rubber (CR) :
	4002.41	-- Latex
	4002.49	-- Other
		- Acrylonitrile-butadiene rubber (NBR) :
	4002.51	-- Latex
	4002.59	-- Other
	4002.60	- Isoprene rubber (IR)
	4002.70	- Ethylene-propylene-non-conjugated diene rubber (EPDM)
	4002.80	- Mixtures of any product of heading 40.01 with any product of this heading
		- Other :
	4002.91	-- Latex
	4002.99	-- Other
40.03	4003.00	Reclaimed rubber in primary forms or in plates, sheets or strip.
40.04	4004.00	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
40.05		Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
	4005.10	- Compounded with carbon black or silica
	4005.20	- Solutions; dispersions other than those of subheading 4005.10
		- Other :
	4005.91	-- Plates, sheets and strip
	4005.99	-- Other
40.06		Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
	4006.10	- “Camel-back” strips for retreading rubber tyres
	4006.90	- Other
40.07	4007.00	Vulcanised rubber thread and cord.
40.08		Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
		- Of cellular rubber :
	4008.11	-- Plates, sheets and strip
	4008.19	-- Other
		- Of non-cellular rubber :
	4008.21	-- Plates, sheets and strip
	4008.29	-- Other
40.09		Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
		- Not reinforced or otherwise combined with other materials :
	4009.11	-- Without fittings
	4009.12	-- With fittings
		- Reinforced or otherwise combined only with metal :
	4009.21	-- Without fittings
	4009.22	-- With fittings
		- Reinforced or otherwise combined only with textile materials :
	4009.31	-- Without fittings
	4009.32	-- With fittings
		- Reinforced or otherwise combined with other materials :
	4009.41	-- Without fittings
	4009.42	-- With fittings
40.10		Conveyor or transmission belts or belting, of vulcanised rubber.
		- Conveyor belts or belting :
	4010.11	-- Reinforced only with metal
	4010.12	-- Reinforced only with textile materials
	4010.19	-- Other
		- Transmission belts or belting :
	4010.31	-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
	4010.32	-- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
	4010.33	-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
	4010.34	-- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
	4010.35	-- Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm
	4010.36	-- Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm
	4010.39	-- Other
40.11		New pneumatic tyres, of rubber.
	4011.10	- Of a kind used on motor cars (including station wagons and racing cars)
	4011.20	- Of a kind used on buses or lorries
	4011.30	- Of a kind used on aircraft
	4011.40	- Of a kind used on motorcycles
	4011.50	- Of a kind used on bicycles
	4011.70	- Of a kind used on agricultural or forestry vehicles and machines
	4011.80	- Of a kind used on construction, mining or industrial handling vehicles and machines
	4011.90	- Other
40.12		Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
		- Retreaded tyres :
	4012.11	-- Of a kind used on motor cars (including station wagons and racing cars)
	4012.12	-- Of a kind used on buses or lorries
	4012.13	-- Of a kind used on aircraft
	4012.19	-- Other
	4012.20	- Used pneumatic tyres
	4012.90	- Other
40.13		Inner tubes, of rubber.
	4013.10	- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries
	4013.20	- Of a kind used on bicycles
	4013.90	- Other
40.14		Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.
	4014.10	- Sheath contraceptives
	4014.90	- Other
40.15		Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.
		- Gloves, mittens and mitts :
	4015.11	-- Surgical
	4015.19	-- Other
	4015.90	- Other
40.16		Other articles of vulcanised rubber other than hard rubber.
	4016.10	- Of cellular rubber
		- Other :
	4016.91	-- Floor coverings and mats
	4016.92	-- Erasers
	4016.93	-- Gaskets, washers and other seals
	4016.94	-- Boat or dock fenders, whether or not inflatable
	4016.95	-- Other inflatable articles
	4016.99	-- Other
40.17	4017.00	Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.

Section VIII. Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 41. Raw hides and skins (other than furskins) and leather

Notes.

• 1. This Chapter does not cover :

  • a) Parings or similar waste, of raw hides or skins (heading 05.11);

  • b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or

  • c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

• 2.

  • A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).

  • B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

• 3. Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.

Heading	H.S. Code
41.01		Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.
	4101.20	- Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved
	4101.50	- Whole hides and skins, of a weight exceeding 16 kg
	4101.90	- Other, including butts, bends and bellies
41.02		Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter.
	4102.10	- With wool on
		- Without wool on :
	4102.21	-- Pickled
	4102.29	-- Other
41.03		Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.
	4103.20	- Of reptiles
	4103.30	- Of swine
	4103.90	- Other
41.04		Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
		- In the wet state (including wet-blue) :
	4104.11	-- Full grains, unsplit; grain splits
	4104.19	-- Other
		- In the dry state (crust) :
	4104.41	-- Full grains, unsplit; grain splits
	4104.49	-- Other
41.05		Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.
	4105.10	- In the wet state (including wet-blue)
	4105.30	- In the dry state (crust)
41.06		Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.
		- Of goats or kids :
	4106.21	-- In the wet state (including wet-blue)
	4106.22	-- In the dry state (crust)
		- Of swine :
	4106.31	-- In the wet state (including wet-blue)
	4106.32	-- In the dry state (crust)
	4106.40	- Of reptiles
		- Other :
	4106.91	-- In the wet state (including wet-blue)
	4106.92	-- In the dry state (crust)
41.07		Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.
		- Whole hides and skins :
	4107.11	-- Full grains, unsplit
	4107.12	-- Grain splits
	4107.19	-- Other
		- Other, including sides :
	4107.91	-- Full grains, unsplit
	4107.92	-- Grain splits
	4107.99	-- Other
[41.08]
[41.09]
[41.10]
[41.11]
41.12	4112.00	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.
41.13		Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.
	4113.10	- Of goats or kids
	4113.20	- Of swine
	4113.30	- Of reptiles
	4113.90	- Other
41.14		Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
	4114.10	- Chamois (including combination chamois) leather
	4114.20	- Patent leather and patent laminated leather; metallised leather
41.15		Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.
	4115.10	- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
	4115.20	- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Chapter 42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Notes.

• 1. For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

• 2. This Chapter does not cover :

  • a) Sterile surgical catgut or similar sterile suture materials (heading 30.06);

  • b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);

  • c) Made up articles of netting (heading 56.08);

  • d) Articles of Chapter 64;

  • e) Headgear or parts thereof of Chapter 65;

  • f) Whips, riding-crops or other articles of heading 66.02;

  • g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);

  • h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

  • ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);

  • k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

  • l) Articles of Chapter 95 (for example, toys, games, sports requisites); or

  • m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06.

• 3.

  • A) In addition to the provisions of Note 2 above, heading 42.02 does not cover :

    • a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23);

    • b) Articles of plaiting materials (heading 46.02).

  • B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

• 4. For the purposes of heading 42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

Heading	H.S. Code
42.01	4201.00	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
42.02		Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
		- Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers :
	4202.11	-- With outer surface of leather or of composition leather
	4202.12	-- With outer surface of plastics or of textile materials
	4202.19	-- Other
		- Handbags, whether or not with shoulder strap, including those without handle :
	4202.21	-- With outer surface of leather or of composition leather
	4202.22	-- With outer surface of sheeting of plastics or of textile materials
	4202.29	-- Other
		- Articles of a kind normally carried in the pocket or in the handbag :
	4202.31	-- With outer surface of leather or of composition leather
	4202.32	-- With outer surface of sheeting of plastics or of textile materials
	4202.39	-- Other
		- Other :
	4202.91	-- With outer surface of leather or of composition leather
	4202.92	-- With outer surface of sheeting of plastics or of textile materials
	4202.99	-- Other
42.03		Articles of apparel and clothing accessories, of leather or of composition leather.
	4203.10	- Articles of apparel
		- Gloves, mittens and mitts :
	4203.21	-- Specially designed for use in sports
	4203.29	-- Other
	4203.30	- Belts and bandoliers
	4203.40	- Other clothing accessories
[42.04]
42.05	4205.00	Other articles of leather or of composition leather.
42.06	4206.00	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.

Chapter 43. Furskins and artificial fur; manufactures thereof

Notes.

• 1. Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

• 2. This Chapter does not cover :

  • a) Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);

  • b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);

  • c) Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03);

  • d) Articles of Chapter 64;

  • e) Headgear or parts thereof of Chapter 65; or

  • f) Articles of Chapter 95 (for example, toys, games, sports requisites).

• 3. Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

• 4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.

• 5. Throughout the Nomenclature the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

Heading	H.S. Code
43.01		Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 41.01, 41.02 or 41.03.
	4301.10	- Of mink, whole, with or without head, tail or paws
	4301.30	- Of lamb, the following : Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws
	4301.60	- Of fox, whole, with or without head, tail or paws
	4301.80	- Other furskins, whole, with or without head, tail or paws
	4301.90	- Heads, tails, paws and other pieces or cuttings, suitable for furriers’ use
43.02		Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03.
		- Whole skins, with or without head, tail or paws, not assembled :
	4302.11	-- Of mink
	4302.19	-- Other
	4302.20	- Heads, tails, paws and other pieces or cuttings, not assembled
	4302.30	- Whole skins and pieces or cuttings thereof, assembled
43.03		Articles of apparel, clothing accessories and other articles of furskin.
	4303.10	- Articles of apparel and clothing accessories
	4303.90	- Other
43.04	4304.00	Artificial fur and articles thereof.

Section IX. Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Chapter 44. 1Wood and articles of wood; wood charcoal

Notes.

• 1. This Chapter does not cover :

  • a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);

  • b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);

  • c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);

  • d) Activated charcoal (heading 38.02);

  • e) Articles of heading 42.02;

  • f) Goods of Chapter 46;

  • g) Footwear or parts thereof of Chapter 64;

  • h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

  • ij) Goods of heading 68.08;

  • k) Imitation jewellery of heading 71.17;

  • l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);

  • m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

  • n) Parts of firearms (heading 93.05);

  • o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

  • p) Articles of Chapter 95 (for example, toys, games, sports requisites);

  • q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 96.03; or

  • r) Articles of Chapter 97 (for example, works of art).

• 2. In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

• 3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

• 4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

• 5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

• 6. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Subheading Note.

• 1. For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

Heading	H.S. Code
44.01		Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
		- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms :
	4401.11	-- Coniferous
	4401.12	-- Non-coniferous
		- Wood in chips or particles :
	4401.21	-- Coniferous
	4401.22	-- Non-coniferous
		- Sawdust and wood waste and scrap, agglomerated, in logs, briquettes, pellets or similar forms :
	4401.31	-- Wood pellets
	4401.39	-- Other
	4401.40	- Sawdust and wood waste and scrap, not agglomerated
44.02		Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
	4402.10	- Of bamboo
	4402.90	- Other
44.03		Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
		- Treated with paint, stains, creosote or other preservatives :
	4403.11	-- Coniferous
	4403.12	-- Non-coniferous
		- Other, coniferous :
	4403.21	-- Of pine (Pinus spp.), of which any cross-sectional dimension is 15 cm or more
	4403.22	-- Of pine (Pinus spp.), other
	4403.23	-- Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more
	4403.24	-- Of fir (Abies spp.) and spruce (Picea spp.), other
	4403.25	-- Other, of which any cross-sectional dimension is 15 cm or more
	4403.26	-- Other
		- Other, of tropical wood :
	4403.41	-- Dark Red Meranti, Light Red Meranti and Meranti Bakau
	4403.49	-- Other
		- Other :
	4403.91	-- Of oak (Quercus spp.)
	4403.93	-- Of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or more
	4403.94	-- Of beech (Fagus spp.), other
	4403.95	-- Of birch (Betula spp.), of which any cross-sectional dimension is 15 cm or more
	4403.96	-- Of birch (Betula spp.), other
	4403.97	-- Of poplar and aspen (Populus spp.)
	4403.98	-- Of eucalyptus (Eucalyptus spp.)
	4403.99	-- Other
44.04		Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.
	4404.10	- Coniferous
	4404.20	- Non-coniferous
44.05	4405.00	Wood wool; wood flour.
44.06		Railway or tramway sleepers (cross-ties) of wood.
		- Not impregnated :
	4406.11	-- Coniferous
	4406.12	-- Non-coniferous
		- Other :
	4406.91	-- Coniferous
	4406.92	-- Non-coniferous
44.07		Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.
		- Coniferous :
	4407.11	-- Of pine (Pinus spp.)
	4407.12	-- Of fir (Abies spp.) and spruce (Picea spp.)
	4407.19	-- Other
		- Of tropical wood :
	4407.21	-- Mahogany (Swietenia spp.)
	4407.22	-- Virola, Imbuia and Balsa
	4407.25	-- Dark Red Meranti, Light Red Meranti and Meranti Bakau
	4407.26	-- White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan
	4407.27	-- Sapelli
	4407.28	-- Iroko
	4407.29	-- Other
		- Other :
	4407.91	-- Of oak (Quercus spp.)
	4407.92	-- Of beech (Fagus spp.)
	4407.93	-- Of maple (Acer spp.)
	4407.94	-- Of cherry (Prunus spp.)
	4407.95	-- Of ash (Fraxinus spp.)
	4407.96	-- Of birch (Betula spp.)
	4407.97	-- Of poplar and aspen (Populus spp.)
	4407.99	-- Other
44.08		Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.
	4408.10	- Coniferous
		- Of tropical wood :
	4408.31	-- Dark Red Meranti, Light Red Meranti and Meranti Bakau
	4408.39	-- Other
	4408.90	- Other
44.09		Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.
	4409.10	- Coniferous
		- Non-coniferous :
	4409.21	-- Of bamboo
	4409.22	-- Of tropical wood
	4409.29	-- Other
44.10		Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
		- Of wood :
	4410.11	-- Particle board
	4410.12	-- Oriented strand board (OSB)
	4410.19	-- Other
	4410.90	- Other
44.11		Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
		- Medium density fibreboard (MDF) :
	4411.12	-- Of a thickness not exceeding 5 mm
	4411.13	-- Of a thickness exceeding 5 mm but not exceeding 9 mm
	4411.14	-- Of a thickness exceeding 9 mm
		- Other :
	4411.92	-- Of a density exceeding 0.8 g/cm3
	4411.93	-- Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3
	4411.94	-- Of a density not exceeding 0.5 g/cm3
44.12		Plywood, veneered panels and similar laminated wood.
	4412.10	- Of bamboo
		- Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness :
	4412.31	-- With at least one outer ply of tropical wood
	4412.33	-- Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.)
	4412.34	-- Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33
	4412.39	-- Other, with both outer plies of coniferous wood
		- Other :
	4412.94	-- Blockboard, laminboard and battenboard
	4412.99	-- Other
44.13	4413.00	Densified wood, in blocks, plates, strips or profile shapes.
44.14	4414.00	Wooden frames for paintings, photographs, mirrors or similar objects.
44.15		Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
	4415.10	- Cases, boxes, crates, drums and similar packings; cable-drums
	4415.20	- Pallets, box pallets and other load boards; pallet collars
44.16	4416.00	Casks, barrels, vats, tubs and other coopers” products and parts thereof, of wood, including staves.
44.17	4417.00	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
44.18		Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
	4418.10	- Windows, French-windows and their frames
	4418.20	- Doors and their frames and thresholds
	4418.40	- Shuttering for concrete constructional work
	4418.50	- Shingles and shakes
	4418.60	- Posts and beams
		- Assembled flooring panels :
	4418.73	-- Of bamboo or with at least the top layer (wear layer) of bamboo
	4418.74	-- Other, for mosaic floors
	4418.75	-- Other, multilayer
	4418.79	-- Other
		- Other :
	4418.91	-- Of bamboo
	4418.99	-- Other
44.19		Tableware and kitchenware, of wood.
		- Of bamboo :
	4419.11	-- Bread boards, chopping boards and similar boards
	4419.12	-- Chopsticks
	4419.19	-- Other
	4419.90	- Other
44.20		Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
	4420.10	- Statuettes and other ornaments, of wood
	4420.90	- Other
44.21		Other articles of wood.
	4421.10	- Clothes hangers
		- Other :
	4421.91	-- Of bamboo
	4421.99	-- Other

Chapter 45. Cork and articles of cork

Note.

• 1. This Chapter does not cover :

  • a) Footwear or parts of footwear of Chapter 64;

  • b) Headgear or parts of headgear of Chapter 65; or

  • c) Articles of Chapter 95 (for example, toys, games, sports requisites).

Heading	H.S. Code
45.01		Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.
	4501.10	- Natural cork, raw or simply prepared
	4501.90	- Other
45.02	4502.00	Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers).
45.03		Articles of natural cork.
	4503.10	- Corks and stoppers
	4503.90	- Other
45.04		Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.
	4504.10	- Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs
	4504.90	- Other

Chapter 46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Notes.

• 1. In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

• 2. This Chapter does not cover :

  • a) Wall coverings of heading 48.14;

  • b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);

  • c) Footwear or headgear or parts thereof of Chapter 64 or 65;

  • d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

  • e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

• 3. For the purposes of heading 46.01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

Heading	H.S. Code
46.01		Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).
		- Mats, matting and screens of vegetable materials :
	4601.21	-- Of bamboo
	4601.22	-- Of rattan
	4601.29	-- Other
		- Other :
	4601.92	-- Of bamboo
	4601.93	-- Of rattan
	4601.94	-- Of other vegetable materials
	4601.99	-- Other
46.02		Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.
		- Of vegetable materials :
	4602.11	-- Of bamboo
	4602.12	-- Of rattan
	4602.19	-- Other
	4602.90	- Other

Section X. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

Chapter 47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Note.

• 1. For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15 % by weight.

Heading	H.S. Code
47.01	4701.00	Mechanical wood pulp.
47.02	4702.00	Chemical wood pulp, dissolving grades.
47.03		Chemical wood pulp, soda or sulphate, other than dissolving grades.
		- Unbleached :
	4703.11	-- Coniferous
	4703.19	-- Non-coniferous
		- Semi-bleached or bleached :
	4703.21	-- Coniferous
	4703.29	-- Non-coniferous
47.04		Chemical wood pulp, sulphite, other than dissolving grades.
		- Unbleached :
	4704.11	-- Coniferous
	4704.19	-- Non-coniferous
		- Semi-bleached or bleached :
	4704.21	-- Coniferous
	4704.29	-- Non-coniferous
47.05	4705.00	Wood pulp obtained by a combination of mechanical and chemical pulping processes.
47.06		Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.
	4706.10	- Cotton linters pulp
	4706.20	- Pulps of fibres derived from recovered (waste and scrap) paper or paperboard
	4706.30	- Other, of bamboo
		- Other :
	4706.91	-- Mechanical
	4706.92	-- Chemical
	4706.93	-- Obtained by a combination of mechanical and chemical processes
47.07		Recovered (waste and scrap) paper or paperboard.
	4707.10	- Unbleached kraft paper or paperboard or corrugated paper or paperboard
	4707.20	- Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
	4707.30	- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
	4707.90	- Other, including unsorted waste and scrap

Chapter 48. Paper and paperboard; articles of paper pulp, of paper or of paperboard

Notes.

• 1. For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m²).

• 2. This Chapter does not cover :

  • a) Articles of Chapter 30;

  • b) Stamping foils of heading 32.12;

  • c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

  • d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05);

  • e) Sensitised paper or paperboard of headings 37.01 to 37.04;

  • f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);

  • g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);

  • h) Articles of heading 42.02 (for example, travel goods);

  • ij) Articles of Chapter 46 (manufactures of plaiting material);

  • k) Paper yarn or textile articles of paper yarn (Section XI);

  • l) Articles of Chapter 64 or Chapter 65;

  • m) Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

  • n) Metal foil backed with paper or paperboard (generally Section XIV or XV);

  • o) Articles of heading 92.09;

  • p) Articles of Chapter 95 (for example, toys, games, sports requisites); or

  • q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).

• 3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

• 4. In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m² and not more than 65 g/m², and applies only to paper : (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.

• 5. For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria :

  For paper or paperboard weighing not more than 150 g/m² :

  • a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and

    • 1. weighing not more than 80 g/m², or

    • 2. coloured throughout the mass; or

  • b) containing more than 8 % ash, and

    • 1. weighing not more than 80 g/m², or

    • 2. coloured throughout the mass; or

  • c) containing more than 3 % ash and having a brightness of 60 % or more; or

  • d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2.5 kPa•m²/g; or

  • e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2.5 kPa•m²/g.

  For paper or paperboard weighing more than 150 g/m² :

  • a) coloured throughout the mass; or

  • b) having a brightness of 60 % or more, and

    • 1. a caliper of 225 micrometres (microns) or less, or

    • 2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or

  • c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.

  Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

• 6. In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

• 7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.

• 8. Headings 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres :

  • a) in strips or rolls of a width exceeding 36 cm; or

  • b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

• 9. For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only to :

  • a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration :

    • i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

    • ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

    • iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

    • iv) Covered on the face side with plaiting material, whether or not bound together in parallelstrands or woven;

  • b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

  • c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

    Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23.

• 10. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

• 11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

• 12. Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Subheading Notes.

• 1. For the purposes of subheadings 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

  Weight g/m2	Minimum Mullen bursting strength kPa
  115 125 200 300 400	393 417 637 824 961

• 2. For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m² but not more than 115 g/m² and meeting one of the following sets of specifications :

  • a) Having a Mullen burst index of not less than 3.7 kPa•m²/g and a stretch factor of more than 4.5 % in the cross direction and of more than 2 % in the machine direction.

  • b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight :

    Weight g/m2	Minimum tear mN		Minimum tensile kN/m
    	Machine direction	Machine direction plus cross direction	Cross direction	Machine direction plus cross direction
    60	700	1,510	1.9	6
    70	830	1,790	2.3	7.2
    80	965	2,070	2.8	8.3
    100	1,230	2,635	3.7	10.6
    115	1,425	3,060	4.4	12.3

• 3. For the purposes of subheading 4805.11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m² at 50 % relative humidity, at 23 °C.

• 4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m² at 50 % relative humidity, at 23 °C.

• 5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa•m²/g.

• 6. For the purposes of subheading 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1.47 kPa•m²/g.

• 7. For the purposes of subheading 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Heading	H.S. Code
48.01	4801.00	Newsprint, in rolls or sheets.
48.02		Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.
	4802.10	- Hand-made paper and paperboard
	4802.20	- Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard
	4802.40	- Wallpaper base
		- Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres :
	4802.54	-- Weighing less than 40 g/m2
	4802.55	-- Weighing 40 g/m² or more but not more than 150 g/m2, in rolls
	4802.56	-- Weighing 40 g/m² or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
	4802.57	-- Other, weighing 40 g/m2 or more but not more than 150 g/m2
	4802.58	-- Weighing more than 150 g/m2
		- Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process :
	4802.61	-- In rolls
	4802.62	-- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
	4802.69	-- Other
48.03	4803.00	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets.
48.04		Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
		- Kraftliner :
	4804.11	-- Unbleached
	4804.19	-- Other
		- Sack kraft paper :
	4804.21	-- Unbleached
	4804.29	-- Other
		- Other kraft paper and paperboard weighing 150 g/m2 or less :
	4804.31	-- Unbleached
	4804.39	-- Other
		- Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 :
	4804.41	-- Unbleached
	4804.42	-- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process
	4804.49	-- Other
		- Other kraft paper and paperboard weighing 225 g/m2 or more :
	4804.51	-- Unbleached
	4804.52	-- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood obtained by a chemical process
	4804.59	-- Other
48.05		Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.
		- Fluting paper :
	4805.11	-- Semi-chemical fluting paper
	4805.12	-- Straw fluting paper
	4805.19	-- Other
		- Testliner (recycled liner board) :
	4805.24	-- Weighing 150 g/m2 or less
	4805.25	-- Weighing more than 150 g/m2
	4805.30	- Sulphite wrapping paper
	4805.40	- Filter paper and paperboard
	4805.50	- Felt paper and paperboard
		- Other :
	4805.91	-- Weighing 150 g/m2 or less
	4805.92	-- Weighing more than 150 g/m2 but less than 225 g/m2
	4805.93	-- Weighing 225 g/m2 or more
48.06		Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.
	4806.10	- Vegetable parchment
	4806.20	- Greaseproof papers
	4806.30	- Tracing papers
	4806.40	- Glassine and other glazed transparent or translucent papers
48.07	4807.00	Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.
48.08		Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.
	4808.10	- Corrugated paper and paperboard, whether or not perforated
	4808.40	- Kraft paper, creped or crinkled, whether or not embossed or perforated
	4808.90	- Other
48.09		Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
	4809.20	- Self-copy paper
	4809.90	- Other
48.10		Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size.
		- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres :
	4810.13	-- In rolls
	4810.14	-- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
	4810.19	-- Other
		- Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process :
	4810.22	-- Light-weight coated paper
	4810.29	-- Other
		- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes :
	4810.31	-- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less
	4810.32	-- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
	4810.39	-- Other
		- Other paper and paperboard :
	4810.92	-- Multi-ply
	4810.99	-- Other
48.11		Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.
	4811.10	- Tarred, bituminised or asphalted paper and paperboard
		- Gummed or adhesive paper and paperboard :
	4811.41	-- Self-adhesive
	4811.49	-- Other
		- Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives) :
	4811.51	-- Bleached, weighing more than 150 g/m²
	4811.59	-- Other
	4811.60	- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol
	4811.90	- Other paper, paperboard, cellulose wadding and webs of cellulose fibres
48.12	4812.00	Filter blocks, slabs and plates, of paper pulp.
48.13		Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
	4813.10	- In the form of booklets or tubes
	4813.20	- In rolls of a width not exceeding 5 cm
	4813.90	- Other
48.14		Wallpaper and similar wall coverings; window transparencies of paper.
	4814.20	- Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics
	4814.90	- Other