Voluntary Report - public distribution

**Date:** 12/2/2005

**GAIN Report Number:** CH5092

CH5092

**China, Peoples Republic of**

**Trade Policy Monitoring**

**China\'s 2005 Import Tariffs on Processed Foods, Spirits, & Tobacco**

**2005**

**Approved by:**

![](media/image1.wmf)James Butterworth

U.S. Embassy, Beijing

**Prepared by:**

Zhang Lei

**Report Highlights:**

This reports contains China\'s import tariffs that it levies on prepared
foodstuffs; beverages, spirits and vinegar; tobacco and manufactured
tobacco substitutes, found in Section IV, Chapters 16-24, of China's
Harmonized Tariff Schedule. These tariffs are applicable only through
Dec 31, 2005.

Includes PSD Changes: No

Includes Trade Matrix: No

Unscheduled Report

Beijing \[CH1\]

\[CH\]

Table of Contents

[Chapter 16: Preparations of Meat, of Fish or of Crustaceans, Mollusks
or other Aquatic Invertebrates
3](#chapter-16-preparations-of-meat-of-fish-or-of-crustaceans-mollusks-or-other-aquatic-invertebrates)

[Chapter 17: Sugars and Sugar Confectionery
8](#chapter-17-sugars-and-sugar-confectionery)

[Chapter 18: Cocoa and Cocoa Preparations
10](#chapter-18-cocoa-and-cocoa-preparations)

[Chapter 19: Preparations or Cereals, Flour, Starch or Milk; Pastry
Cooks' Products
11](#chapter-19-preparations-or-cereals-flour-starch-or-milk-pastry-cooks-products)

[Chapter 20: Preparations of Vegetables, Fruit, Nuts, or Other Parts of
Plants
13](#chapter-20-preparations-of-vegetables-fruit-nuts-or-other-parts-of-plants)

[Chapter 21: Miscellaneous Edible Preparations
19](#chapter-21-miscellaneous-edible-preparations)

[Chapter 22: Beverages, Spirits, and Vinegar
21](#chapter-22-beverages-spirits-and-vinegar)

[Chapter 23: Residues & Waste from the Food Industries; Prepared Animal
Fodder
24](#chapter-23-residues-waste-from-the-food-industries-prepared-animal-fodder)

[Chapter 24: Tobacco and Manufactured Tobacco Substitutes
26](#chapter-24-tobacco-and-manufactured-tobacco-substitutes)

**Section Ⅳ**

Prepared Foodstuffs; Beverages, Spirits and Vinegar, Tobacco and
Manufactured Tobacco Substitutes

Section Note:

1.  -- In this Section the term "pellets" means products that 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, Mollusks or other Aquatic Invertebrates

Chapter Notes:

1.  -- This Chapter does not cover meat, meat offal, fish, crustaceans,
    mollusks 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, mollusks or other aquatic invertebrates, or any
    combination thereof. In case 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
    that 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 purpose of subheading 1602.10, the expression
    "homogenized preparations" means preparations of meat, meat offal or
    blood, finely homogenized, put up for retail sale as infant food or
    for dietetic purpose, in containers of a net weight content not
    exceeding 250g. For the application of this definition no account is
    to be taken of small quantities of any ingredients that 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 and crustaceans 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.

*Key to Column Headings Below:*

HS#: The Harmonized Tariff System code number

MFN%: the percent ad valorem tariff China levies on imports originating
from countries that have Most Favored Nation status with China

BA%: the percent ad valorem tariff China levies on imports originating
from countries that are signatories to the Bangkok Agreement

Drawback%: Export Drawback Rate

Unit: the official unit of measure applied by Chinese Customs

S&C: Supervision Conditions, respective codes represent the licenses or
other documents that should be submitted to Customs at the time of
import or export. See table at the end of this report for a definitions
of those codes.

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Sausages and similar        |   |   |   |   |    |   |    |
| 1601** | products, of meat, meat offal |   |   |   |   |    |   |    |
|        | or blood; food preparations   |   |   |   |   |    |   |    |
|        | based on these products:**    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | Sausages and similar          | 1 |   | 9 | 1 | 13 | k |    |
| 010000 | products, of meat, meat offal | 5 |   | 0 | 7 |    | g |    |
|        | or blood; food preparations   |   |   |   |   |    |   |    |
|        | based on these products       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1601   | Sausages and similar          | 1 |   | 9 | 1 | 13 | k | AB |
| 100010 | products, of meat, meat offal | 5 |   | 0 | 7 |    | g | FE |
|        | or blood, of wild animals of  |   |   |   |   |    |   |    |
|        | endangered or threatened      |   |   |   |   |    |   |    |
|        | species of heading 0208, food |   |   |   |   |    |   |    |
|        | preparations based on these   |   |   |   |   |    |   |    |
|        | products                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1601   | Sausages and similar          | 1 |   | 9 | 1 | 13 | k | AB |
| 100090 | products, of meat, meat offal | 5 |   | 0 | 7 |    | g |    |
|        | or blood, of other animals,   |   |   |   |   |    |   |    |
|        | food preparations based on    |   |   |   |   |    |   |    |
|        | these products                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Other prepared or preserved |   |   |   |   |    |   |    |
| 1602** | meat, meat offal or blood:**  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \- Homogenized preparations   | 1 |   | 9 | 1 | 13 | k |    |
| 021000 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Homogenized preparations      | 1 |   | 9 | 1 | 13 | k | AB |
| 100010 | containing compositions of    | 5 |   | 0 | 7 |    | g | FE |
|        | wild animals of endangered or |   |   |   |   |    |   |    |
|        | threatened species (prepared  |   |   |   |   |    |   |    |
|        | or preserved meat, meat offal |   |   |   |   |    |   |    |
|        | or blood, put up for retail   |   |   |   |   |    |   |    |
|        | sale)                         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Homogenized preparations      | 1 |   | 9 | 1 | 13 | k | AB |
| 100090 | containing compositions of    | 5 |   | 0 | 7 |    | g |    |
|        | other animals (prepared or    |   |   |   |   |    |   |    |
|        | preserved meat, meat offal or |   |   |   |   |    |   |    |
|        | blood, put up for retail      |   |   |   |   |    |   |    |
|        | sale)                         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \- Of liver of any animal     | 1 |   | 9 | 1 | 13 | k | AB |
| 022000 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Of poultry of heading      |   |   |   |   |    |   |    |
|        | 01.05:                        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-- Of turkeys                | 1 |   | 9 | 1 | 13 | k | AB |
| 023100 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Of fowls Of the species   | 1 |   | 9 | 1 | 13 | k | AB |
|        | *Gallus domesticus*:          | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- In airtight containers  | 1 |   | 9 | 1 | 13 | k | AB |
| 023210 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- Other                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Breast                 | 1 |   | 9 | 1 | 13 | k | AB |
| 023291 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Thighs                 | 1 |   | 9 | 1 | 13 | k | AB |
| 023292 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Other:                 | 1 |   | 9 | 1 | 13 | k | AB |
| 023299 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Other:                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- In airtight containers  | 1 |   | 9 | 1 | 13 | k | AB |
| 023910 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- Other                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Of duck                | 1 |   | 9 | 1 | 13 | k | AB |
| 023991 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Other                  | 1 |   | 9 | 1 | 13 | k | AB |
| 023999 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Of swine:                  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-- Hams and cuts thereof     | 1 |   | 9 | 1 | 13 | k |    |
| 024100 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Prepared or preserved hams    | 1 |   | 9 | 1 | 13 | k | AB |
| 410010 | and cuts of pig-deer          | 5 |   | 0 | 7 |    | g | FE |
|        | (*Babyrousa*), pygmy pig      |   |   |   |   |    |   |    |
|        | (*Porcula*)                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Prepared or preserved hams    | 1 |   | 9 | 1 | 13 | k | AB |
| 410090 | and cuts of swine             | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-- Shoulders and cuts        | 1 |   | 9 | 1 | 13 | k |    |
| 024200 | thereof                       | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Prepared or preserved         | 1 |   | 9 | 1 | 13 | k | AB |
| 420010 | shoulders and cuts of         | 5 |   | 0 | 7 |    | g | FE |
|        | pig-deer (*Babyrousa*), pygmy |   |   |   |   |    |   |    |
|        | pig (*Porcula*)               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Prepared or preserved         | 1 |   | 9 | 1 | 13 | k | AB |
| 420090 | shoulders and cuts of swine   | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Other, including          |   |   |   |   |    |   |    |
|        | mixtures:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- In airtight containers  | 1 |   | 9 | 1 | 13 | k |    |
| 024910 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other meat, meat offal of     | 1 |   | 9 | 1 | 13 | k | AB |
| 491010 | pig-deer (*Babyrousa*), pygmy | 5 |   | 0 | 7 |    | g | FE |
|        | pig (*Porcula*), canned       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other meat, meat offal of     | 1 |   | 9 | 1 | 13 | k | AB |
| 491090 | swine, canned                 | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- Other                   | 1 |   | 9 | 1 | 13 | k |    |
| 024990 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Prepared or preserved meat,   | 1 |   | 9 | 1 | 13 | k | AB |
| 499010 | meat offal or blood of and    | 5 |   | 0 | 7 |    | g | FE |
|        | cuts of pig-deer              |   |   |   |   |    |   |    |
|        | (*Babyrousa*), pygmy pig      |   |   |   |   |    |   |    |
|        | (*Porcula*)                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Prepared or preserved meat,   | 1 |   | 9 | 1 | 13 | k | AB |
| 499090 | meat offal or blood of and    | 5 |   | 0 | 7 |    | g |    |
|        | cuts of swine                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Of bovine animals:         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- In airtight containers  | 1 |   | 9 | 1 | 13 | k |    |
| 025010 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Meat of wild bovine animals   | 1 |   | 9 | 1 | 13 | k | AB |
| 501010 | of endangered or threatened   | 2 |   | 0 | 7 |    | g | FE |
|        | species, canned               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other meat, meat offal of     | 1 |   | 9 | 1 | 13 | k | AB |
| 501090 | bovine animals, canned, other | 2 |   | 0 | 7 |    | g |    |
|        | than meat of wild bovine      |   |   |   |   |    |   |    |
|        | animals                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- Other                   | 1 |   | 9 | 1 | 13 | k |    |
| 025090 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other prepared or preserved   | 1 |   | 9 | 1 | 13 | k | AB |
| 509010 | meat, meat offal or blood of  | 2 |   | 0 | 7 |    | g | FE |
|        | wild bovine animals of        |   |   |   |   |    |   |    |
|        | endangered or threatened      |   |   |   |   |    |   |    |
|        | species                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other prepared or preserved   | 1 |   | 9 | 1 | 13 | k | AB |
| 509090 | meat, meat offal or blood of  | 2 |   | 0 | 7 |    | g |    |
|        | bovine animals                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other, including           |   |   |   |   |    |   |    |
|        | preparations of blood of any  |   |   |   |   |    |   |    |
|        | animal:                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- In airtight containers  | 1 |   | 9 | 1 | 13 | k |    |
| 029010 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other meat, meat offal of     | 1 |   | 9 | 1 | 13 | k | AB |
| 901010 | wild bovine animals of        | 5 |   | 0 | 7 |    | g | FE |
|        | endangered or threatened      |   |   |   |   |    |   |    |
|        | species, canned               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other meat, meat offal of     | 1 |   | 9 | 1 | 13 | k | AB |
| 901090 | animals of endangered or      | 5 |   | 0 | 7 |    | g |    |
|        | threatened species, canned    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- Other                   | 1 |   | 9 | 1 | 13 | k |    |
| 029090 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other prepared or preserved   | 1 |   | 9 | 1 | 13 | k | AB |
| 909010 | meat, meat offal or blood of  | 5 |   | 0 | 7 |    | g | FE |
|        | wild animals                  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1602   | Other prepared or preserved   | 1 |   | 9 | 1 | 13 | k | AB |
| 909090 | meat, meat offal or blood of  | 5 |   | 0 | 7 |    | g |    |
|        | other animals                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Extracts and juices of      |   |   |   |   |    |   |    |
| 1603** | meat, fish or crustaceans,    |   |   |   |   |    |   |    |
|        | molluscs or other aquatic     |   |   |   |   |    |   |    |
|        | invertebrates:**              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | Extracts and juices of meat,  | 2 |   | 9 | 1 | 13 | k |    |
| 030000 | fish or crustaceans, molluscs | 3 |   | 0 | 7 |    | g |    |
|        | or other aquatic              | . |   |   |   |    |   |    |
|        | invertebrates                 | 3 |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1603   | Meat of containing            | 2 |   | 9 | 1 | 13 | k | AB |
| 000010 | compositions of wild animals  | 3 |   | 0 | 7 |    | g | FE |
|        | and fish of endangered or     | . |   |   |   |    |   |    |
|        | threatened species of heading | 3 |   |   |   |    |   |    |
|        | 0208 or of subheading 030192  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1603   | Extracts and juices of meat,  | 2 |   | 9 | 1 | 13 | k | AB |
| 000090 | fish or crustaceans, molluscs | 3 |   | 0 | 7 |    | g |    |
|        | or other aquatic              | . |   |   |   |    |   |    |
|        | invertebrates                 | 3 |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Prepared or preserved fish; |   |   |   |   |    |   |    |
| 1604** | caviar and caviar substitutes |   |   |   |   |    |   |    |
|        | prepared from fish eggs:**    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Fish, whole or in pieces,  |   |   |   |   |    |   |    |
|        | but not minced:               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \--Salmon                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- Atlantic Salmon (*Salmo | 1 |   | 9 | 1 | 13 | k | AB |
| 041110 | salar*)                       | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\--Other                    | 1 |   | 9 | 1 | 13 | k |    |
| 041190 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved         | 1 |   | 9 | 1 | 13 | k | A  |
| 119010 | Shuan-shan taimen (*Hucho     | 2 |   | 0 | 7 |    | g | EB |
|        | taimen*), whole or in pieces, |   |   |   |   |    |   |    |
|        | but not minced                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved Qinling | 1 |   | 9 | 1 | 13 | k | A  |
| 119020 | lenok (*Brachymystax lenok*), | 2 |   | 0 | 7 |    | g | EB |
|        | whole or in pieces, but not   |   |   |   |   |    |   |    |
|        | minced                        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved other   | 1 |   | 9 | 1 | 13 | k | AB |
| 119090 | salmon                        | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-- Herrings                  | 1 |   | 9 | 1 | 13 | k | AB |
| 041200 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-- Sardines, sardinella and  | 5 |   | 9 | 1 | 13 | k | AB |
| 041300 | brisling or sprats            |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-- Tunas, skipjack and       | 5 |   | 9 | 1 | 13 | k | AB |
| 041400 | bonito (*Sarda spp*.)         |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-- Mackerel                  | 1 |   | 9 | 1 | 13 | k | AB |
| 041500 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-- Anchovies                 | 1 |   | 9 | 1 | 13 | k | AB |
| 041600 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \--Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- River eel               | 1 | 9 | 9 | 1 | 13 | k |    |
| 041910 |                               | 2 | . | 0 | 7 |    | g |    |
|        |                               |   | 9 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved marbled | 1 |   | 9 | 1 | 13 | k | aA |
| 191010 | eels (*Anguilla marmorata*)   | 2 |   | 0 | 7 |    | g | BE |
|        | whole or in pieces, but not   |   |   |   |   |    |   |    |
|        | minced                        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved river   | 1 |   | 9 | 1 | 13 | k | AB |
| 191090 | eel                           | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\--African crucian carps    | 1 |   | 9 | 1 | 13 | k | AB |
| 041920 | *(Tilapia mossambica* or      | 2 |   | 0 | 7 |    | g |    |
|        | *Tilapia nilotica*)           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- Other                   | 1 | 9 | 9 | 1 | 13 | k | AB |
| 041990 |                               | 2 | . | 0 | 7 |    | g |    |
|        |                               |   | 9 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved fish of | 1 |   | 9 | 1 | 13 | k | AF |
| 199010 | endangered or threatened      | 2 |   | 0 | 7 |    | g | EB |
|        | species, whole or in pieces,  |   |   |   |   |    |   |    |
|        | but not minced                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved other   | 1 |   | 9 | 1 | 13 | k | AB |
| 199090 | fish, whole or in pieces, but | 2 |   | 0 | 7 |    | g |    |
|        | not minced                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other prepared or          |   |   |   |   |    |   |    |
|        | preserved fish:               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- In airtight containers  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Shark\'s fins          | 1 | 9 | 9 | 1 | 13 | k |    |
| 042011 |                               | 2 | . | 0 | 7 |    | g |    |
|        |                               |   | 9 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Shark\'s fins of whale shark  | 1 |   | 9 | 1 | 13 | k | AB |
| 201110 | (Rhincodon), man-eating shark | 2 |   | 0 | 7 |    | g | FE |
|        | (Cacharodon), basking shark   |   |   |   |   |    |   |    |
|        | (Cetorhinus) in airtight      |   |   |   |   |    |   |    |
|        | containers                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Other shark\'s fins in        | 1 |   | 9 | 1 | 13 | k | AB |
| 201190 | airtight containers           | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Other                  | 1 | 9 | 9 | 1 | 13 | k |    |
| 042019 |                               | 2 | . | 0 | 7 |    | g |    |
|        |                               |   | 9 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Fish of endangered or         | 1 |   | 9 | 1 | 13 | k | AB |
| 201910 | threatened species in         | 2 |   | 0 | 7 |    | g | FE |
|        | airtight containers, other    |   |   |   |   |    |   |    |
|        | than whole or in pieces,      |   |   |   |   |    |   |    |
|        | other than shark\'s fins      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Other fish in airtight        | 1 |   | 9 | 1 | 13 | k | AB |
| 201990 | containers, other than        | 2 |   | 0 | 7 |    | g |    |
|        | shark\'s fins                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\--Other:                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Shark\'s fins          | 1 | 9 | 9 | 1 | 13 | k |    |
| 042091 |                               | 2 | . | 0 | 7 |    | g |    |
|        |                               |   | 9 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved         | 1 |   | 9 | 1 | 13 | k | AB |
| 209110 | shark\'s fins or whale shark  | 2 |   | 0 | 7 |    | g | FE |
|        | (Rhincodon), man-eating shark |   |   |   |   |    |   |    |
|        | (Cacharodon), basking shark   |   |   |   |   |    |   |    |
|        | (Cetorhinus) other than whole |   |   |   |   |    |   |    |
|        | or in pieces, not in airtight |   |   |   |   |    |   |    |
|        | containers                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved other   | 1 |   | 9 | 1 | 13 | k | AB |
| 209190 | shark\'s fins                 | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\--Other                  | 1 | 9 | 9 | 1 | 13 | k |    |
| 042099 |                               | 2 | . | 0 | 7 |    | g |    |
|        |                               |   | 9 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Prepared or preserved fish of | 1 |   | 9 | 1 | 13 | k | AB |
| 209910 | endangered or threatened      | 2 |   | 0 | 7 |    | g | FE |
|        | species, other than whole or  |   |   |   |   |    |   |    |
|        | in pieces not in airtight     |   |   |   |   |    |   |    |
|        | containers, other than        |   |   |   |   |    |   |    |
|        | shark\'s fins                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1604   | Other prepared or preserved   | 1 |   | 9 | 1 | 13 | k | AB |
| 209990 | fish, other than whole or in  | 2 |   | 0 | 7 |    | g |    |
|        | pieces not in airtight        |   |   |   |   |    |   |    |
|        | containers, other than        |   |   |   |   |    |   |    |
|        | shark\'s fins                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \- Caviar and caviar          | 1 |   | 9 | 1 | 13 | k | AB |
| 043000 | substitutes                   | 2 |   | 0 | 7 |    | g | FE |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Crustaceans, molluscs and   |   |   |   |   |    |   |    |
| 1605** | other aquatic invertebrates,  |   |   |   |   |    |   |    |
|        | prepared or preserved:**      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \- Crab                       | 5 |   | 9 | 1 | 13 | k | AB |
| 051000 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \- Shrimps and prawns         | 5 |   | 9 | 1 | 13 | k | AB |
| 052000 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \- Lobster                    | 5 |   | 9 | 1 | 13 | k | AB |
| 053000 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | -Other crustaceans:           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\--Freshwater crawfish:     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\-- Shelled               | 5 |   | 9 | 1 | 13 | k | a  |
| 054011 |                               |   |   | 0 | 7 |    | g | AB |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-\-- Other                 | 5 |   | 9 | 1 | 13 | k | a  |
| 054019 |                               |   |   | 0 | 7 |    | g | AB |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\--Other                    | 5 |   | 9 | 1 | 13 | k | AB |
| 054090 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- Jelly fish              | 1 |   | 9 | 1 | 5  | k | AB |
| 059010 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 16     | \-\-- Other                   | 5 | 3 | 9 | 1 | 13 | k |    |
| 059090 |                               |   | . | 0 | 7 |    | g |    |
|        |                               |   | 9 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1605   | Other prepared or preserved   | 5 |   | 9 | 1 | 13 | k | AB |
| 909010 | molluscs and other aquatic    |   |   | 0 | 7 |    | g | FE |
|        | invertebrates of endangered   |   |   |   |   |    |   |    |
|        | or threatened species         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1605   | Other prepared or preserved   | 5 |   | 9 | 1 | 13 | k | AB |
| 909090 | molluscs and other aquatic    |   |   | 0 | 7 |    | g |    |
|        | invertebrates                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+

# Chapter 17: Sugars and Sugar Confectionery

Chapter 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 Note:

1.  -- For the purpose of subheadings 1701.11 and 1701.12, "raw sugar"
    means sugar whose content of sucrose by weight, in the dry state,
    corresponds to a polarimeter reading of less than 99.5°.

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+========+===============================+===+===+===+===+====+===+====+
| **     | **Cane or beet sugar and      |   |   |   |   |    |   |    |
| 1701** | chemically pure sucrose, in   |   |   |   |   |    |   |    |
|        | solid form:**                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Raw sugar not containing   |   |   |   |   |    |   |    |
|        | added flavoring or coloring   |   |   |   |   |    |   |    |
|        | matter:                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \-- Cane sugar                | \ |   | \ | 1 | 13 | k |    |
| 011100 |                               | * |   | * | 7 |    | g |    |
|        |                               | 5 |   | 1 |   |    |   |    |
|        |                               | 0 |   | 2 |   |    |   |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Raw cane sugar not containing | 1 |   | 1 | 1 | 13 | k | A  |
| 110010 | added flavoring or coloring   | 5 |   | 2 | 7 |    | g | Bt |
|        | matter, sugar whose content   |   |   | 5 |   |    |   |    |
|        | of sucrose by weight, in the  |   |   |   |   |    |   |    |
|        | dry state, corresponds to a   |   |   |   |   |    |   |    |
|        | polarimeter reading of less   |   |   |   |   |    |   |    |
|        | than 99.5 degrees, (in-quota) |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Raw cane sugar, not           | 5 |   | 1 | 1 | 13 | k | AB |
| 110090 | containing added flavoring or | 0 |   | 2 | 7 |    | g |    |
|        | coloring matter, sugar whose  |   |   | 5 |   |    |   |    |
|        | content of sucrose by weight, |   |   |   |   |    |   |    |
|        | in the dry state, corresponds |   |   |   |   |    |   |    |
|        | to a polarimeter reading of   |   |   |   |   |    |   |    |
|        | less than 99.5 degrees,       |   |   |   |   |    |   |    |
|        | (out-of-quota)                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \-- Beet sugar                | \ |   | \ | 1 | 13 | k |    |
| 011200 |                               | * |   | * | 7 |    | g |    |
|        |                               | 5 |   | 1 |   |    |   |    |
|        |                               | 0 |   | 2 |   |    |   |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Raw beet sugar not containing | 1 |   | 1 | 1 | 13 | k | A  |
| 120010 | added flavoring or coloring   | 5 |   | 2 | 7 |    | g | Bt |
|        | matter, sugar whose content   |   |   | 5 |   |    |   |    |
|        | of sucrose by weight, in the  |   |   |   |   |    |   |    |
|        | dry state, corresponds to a   |   |   |   |   |    |   |    |
|        | polarimeter reading of less   |   |   |   |   |    |   |    |
|        | than 99.5 degree, (in -quota) |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Raw beet sugar not containing | 5 |   | 1 | 1 | 13 | k | AB |
| 120090 | added flavoring or coloring   | 0 |   | 2 | 7 |    | g |    |
|        | matter, sugar whose content   |   |   | 5 |   |    |   |    |
|        | of sucrose by weight, in the  |   |   |   |   |    |   |    |
|        | dry state, corresponds to a   |   |   |   |   |    |   |    |
|        | polarimeter reading of less   |   |   |   |   |    |   |    |
|        | than 99.5 degree,             |   |   |   |   |    |   |    |
|        | (out-of-quota)                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \-- Containing added          | \ |   | \ | 1 | 13 | k |    |
| 019100 | flavoring or coloring matter  | * |   | * | 7 |    | g |    |
|        |                               | 5 |   | 1 |   |    |   |    |
|        |                               | 0 |   | 2 |   |    |   |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Cane or beet sugar and        | 1 |   | 1 | 1 | 13 | k | A  |
| 910010 | chemically pure sucrose,      | 5 |   | 2 | 7 |    | g | Bt |
|        | Containing added flavoring or |   |   | 5 |   |    |   |    |
|        | coloring matter (in-quota)    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Cane or beet sugar and        | 5 |   | 1 | 1 | 13 | k | AB |
| 910090 | chemically pure sucrose,      | 0 |   | 2 | 7 |    | g |    |
|        | containing added flavoring or |   |   | 5 |   |    |   |    |
|        | coloring matter               |   |   |   |   |    |   |    |
|        | (out-of-quota)                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Other:                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \-\-- Granulated sugar        | \ |   | \ | 1 | 13 | k |    |
| 019910 |                               | * |   | * | 7 |    | g |    |
|        |                               | 5 |   | 1 |   |    |   |    |
|        |                               | 0 |   | 2 |   |    |   |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Granulated sugar (in-quota)   | 1 |   | 1 | 1 | 13 | k | A  |
| 991010 |                               | 5 |   | 2 | 7 |    | g | Bt |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Granulated sugar              | 5 |   | 1 | 1 | 13 | k | AB |
| 991090 | (out-of-quota)                | 0 |   | 2 | 7 |    | g |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \-\-- Superfine sugar         | \ |   | \ | 1 | 13 | k |    |
| 019920 |                               | * |   | * | 7 |    | g |    |
|        |                               | 5 |   | 1 |   |    |   |    |
|        |                               | 0 |   | 2 |   |    |   |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Superfine sugar (in-quota)    | 1 |   | 1 | 1 | 13 | k | B  |
| 992010 |                               | 5 |   | 2 | 7 |    | g | tA |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Superfine sugar               | 5 |   | 1 | 1 | 13 | k | BA |
| 992090 | (out-of-quota)                | 0 |   | 2 | 7 |    | g |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \-\-- Other                   | \ |   | \ | 1 | 13 | k |    |
| 019990 |                               | * |   | * | 7 |    | g |    |
|        |                               | 5 |   | 1 |   |    |   |    |
|        |                               | 0 |   | 2 |   |    |   |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Other refined sugar           | 1 |   | 1 | 1 | 13 | k | A  |
| 999010 | (in-quota)                    | 5 |   | 2 | 7 |    | g | Bt |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1701   | Other refined sugar           | 5 |   | 1 | 1 | 13 | k | AB |
| 999090 | (out-of-quota)                | 0 |   | 2 | 7 |    | g |    |
|        |                               |   |   | 5 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Other sugars, including     |   |   |   |   |    |   |    |
| 1702** | chemically pure lactose,      |   |   |   |   |    |   |    |
|        | maltose, glucose and          |   |   |   |   |    |   |    |
|        | fructose, in solid form;      |   |   |   |   |    |   |    |
|        | sugar syrups not containing   |   |   |   |   |    |   |    |
|        | added flavoring or coloring   |   |   |   |   |    |   |    |
|        | matter; artificial honey,     |   |   |   |   |    |   |    |
|        | whether or not mixed with     |   |   |   |   |    |   |    |
|        | natural honey; caramel:**     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Lactose and lactose syrup: |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \-- Containing by weight 99   | 1 |   | 8 | 1 | 13 | k | AB |
| 021100 | percent or more lactose,      | 0 |   | 0 | 7 |    | g |    |
|        | expressed as anhydrous        |   |   |   |   |    |   |    |
|        | lactose, calculated on the    |   |   |   |   |    |   |    |
|        | dry matter                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \-- Other                     | 1 |   | 8 | 1 | 13 | k | AB |
| 021900 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Maple sugar and maple      | 3 |   | 8 | 1 | 13 | k | A  |
| 022000 | syrup                         | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Glucose and glucose syrup, | 3 |   | 8 | 1 | 13 | k | BA |
| 023000 | not containing fructose or    | 0 |   | 0 | 7 |    | g |    |
|        | containing in the dry state   |   |   |   |   |    |   |    |
|        | less than 20 percent by       |   |   |   |   |    |   |    |
|        | weight of fructose            |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Glucose and glucose syrup, | 3 |   | 8 | 1 | 13 | k | BA |
| 024000 | containing in the dry state   | 0 |   | 0 | 7 |    | g |    |
|        | at least 20 percent but less  |   |   |   |   |    |   |    |
|        | than 50 percent by weight of  |   |   |   |   |    |   |    |
|        | fructose                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Chemically pure fructose   | 3 |   | 8 | 1 | 13 | k | A  |
| 025000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Other fructose and         | 3 |   | 8 | 1 | 13 | k | BA |
| 026000 | fructose syrup, containing in | 0 |   | 0 | 7 |    | g |    |
|        | the dry state more than 50    |   |   |   |   |    |   |    |
|        | percent by weight of          |   |   |   |   |    |   |    |
|        | fructose, excluding invert    |   |   |   |   |    |   |    |
|        | sugar                         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Other, including invert    | 3 |   | 8 | 1 | 13 | k |    |
| 029000 | sugar and other sugar and     | 0 |   | 0 | 7 |    | g |    |
|        | sugar syrup blends containing |   |   |   |   |    |   |    |
|        | in the dry state 50 percent   |   |   |   |   |    |   |    |
|        | by weight of fructose         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1702   | Artificial honey              | 3 |   | 8 | 1 | 13 | k | AB |
| 900010 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1702   | Other sugars, caramel         | 3 |   | 8 | 1 | 13 | k | AB |
| 900090 | (including invert sugar, in   | 0 |   | 0 | 7 |    | g |    |
|        | the dry state 50 percent by   |   |   |   |   |    |   |    |
|        | weight of fructose)           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Molasses resulting from the |   |   |   |   |    |   |    |
| 1703** | extraction or refining of     |   |   |   |   |    |   |    |
|        | sugar:**                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Cane molasses              | 8 |   | 5 | 1 | 13 | k | AP |
| 031000 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Other                      | 8 |   | 5 | 1 | 13 | k | AP |
| 039000 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Sugar confectionery         |   |   |   |   |    |   |    |
| 1704** | (including white chocolate),  |   |   |   |   |    |   |    |
|        | not containing cocoa:**       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Chewing gum, whether or    | 1 | 9 | 5 | 1 | 13 | k | AB |
| 041000 | not sugar-coated              | 2 | . | 0 | 7 |    | g |    |
|        |                               |   | 5 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 17     | \- Other                      | 1 | 8 | 5 | 1 | 13 | k | AB |
| 049000 |                               | 0 | . | 0 | 7 |    | g |    |
|        |                               |   | 2 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+

#  Chapter 18: Cocoa and Cocoa Preparations

Chapter Notes:

1.  -- This Chapter does not cover the preparations of heading 04.03,
    19.01, 19.04, 19.05, 21.05, 22.05, 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 coca.

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+========+===============================+===+===+===+===+====+===+====+
| **     | **Cocoa beans, whole or       |   |   |   |   |    |   |    |
| 1801** | broken, raw or roasted:**     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | Cocoa beans, whole or broken, | 8 |   | 3 | 1 | 5, | k | AB |
| 010000 | raw or roasted                |   |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Cocoa shells, husks, skins  |   |   |   |   |    |   |    |
| 1802** | and other cocoa waste:**      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | Cocoa shells, husks, skins    | 1 |   | 3 | 1 | 5  | k | AB |
| 020000 | and other cocoa waste         | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Cocoa paste, whether or not |   |   |   |   |    |   |    |
| 1803** | defatted:**                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | \- Not defatted               | 1 |   | 3 | 1 | 13 | k | AB |
| 031000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | \- Wholly or partly defatted  | 1 |   | 3 | 1 | 13 | k | AB |
| 032000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Cocoa butter, fat and       |   |   |   |   |    |   |    |
| 1804** | oil:**                        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | Cocoa butter, fat and oil     | 2 |   | 7 | 1 | 13 | k |    |
| 040000 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1804   | Cocoa fat                     | 2 |   | 7 | 1 | 13 | k | AB |
| 000010 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 1804   | Cocoa oil                     | 2 |   | 7 | 1 | 13 | k | AB |
| 000090 |                               | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Cocoa powder, not           |   |   |   |   |    |   |    |
| 1805** | containing added sugar or     |   |   |   |   |    |   |    |
|        | other sweetening matter:**    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | Cocoa powder, not containing  | 1 |   | 4 | 1 | 13 | k | AB |
| 050000 | added sugar or other          | 5 |   | 0 | 7 |    | g |    |
|        | sweetening matter             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Chocolate and other food    |   |   |   |   |    |   |    |
| 1806** | preparations containing       |   |   |   |   |    |   |    |
|        | cocoa:**                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | \- Cocoa powder, containing   | 1 |   | 5 | 1 | 13 | k | AB |
| 061000 | added sugar or other          | 0 |   | 0 | 7 |    | g |    |
|        | sweetening matter             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | \- Other preparations in      | 1 | 7 | 5 | 1 | 13 | k | AB |
| 062000 | blocks, slabs or bars         | 0 | . | 0 | 7 |    | g |    |
|        | weighing more than 2 kg or in |   | 7 |   |   |    |   |    |
|        | 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:                         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | \-- Filled                    | 8 | 6 | 5 | 1 | 13 | k | AB |
| 063100 |                               |   | . | 0 | 7 |    | g |    |
|        |                               |   | 4 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | \-- Not filled                | 1 | 7 | 5 | 1 | 13 | k | AB |
| 063200 |                               | 0 | . | 0 | 7 |    | g |    |
|        |                               |   | 7 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 18     | \- Other                      | 8 | 6 | 5 | 1 | 13 | k | AB |
| 069000 |                               |   | . | 0 | 7 |    | g |    |
|        |                               |   | 4 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+

#  Chapter 19: Preparations or Cereals, Flour, Starch or Milk; Pastry Cooks' Products

Chapter 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, mollusks 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 purpose of heading 19.01:

    a.  The term "groats" means cereal groats of Chapter 11;

    b.  The term "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 coated
    with chocolate or other food preparations containing cocoa of
    heading 18.06 (heading 18.06).

4.  -- For the purpose of heading 19.04, the expression "otherwise
    prepared" means prepared or processed to an extent beyond that
    provided for in the heading of or Notes to Chapter 10 or 11.

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+========+===============================+===+===+===+===+====+===+====+
| **     | **Malt extract; food          |   |   |   |   |    |   |    |
| 1901** | preparations of flour, meal,  |   |   |   |   |    |   |    |
|        | starch or malt extract, not   |   |   |   |   |    |   |    |
|        | containing cocoa or           |   |   |   |   |    |   |    |
|        | containing less than 40       |   |   |   |   |    |   |    |
|        | percent 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        |   |   |   |   |    |   |    |
|        | percent by weight of cocoa    |   |   |   |   |    |   |    |
|        | calculated on a totally       |   |   |   |   |    |   |    |
|        | defatted basis, not elsewhere |   |   |   |   |    |   |    |
|        | specified or included:**      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Preparations for infant    | 1 |   | 4 | 1 | 13 | k | AB |
| 011000 | use, put up for retail sale   | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Mixes and dough for the    | 2 |   | 8 | 1 | 5, | k | AB |
| 012000 | preparation of bakers\' wares | 5 |   | 0 | 7 | 13 | g |    |
|        | of heading 19.05              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Other                      | 1 |   | 8 | 1 | 13 | k | AB |
| 019000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Pasta, whether or not       |   |   |   |   |    |   |    |
| 1902** | cooked or stuffed (with meat  |   |   |   |   |    |   |    |
|        | or other substances) or       |   |   |   |   |    |   |    |
|        | otherwise prepared, such as   |   |   |   |   |    |   |    |
|        | spaghetti, macaroni, noodles, |   |   |   |   |    |   |    |
|        | lasagna, gnocchi, ravioli,    |   |   |   |   |    |   |    |
|        | cannelloni; conscous, whether |   |   |   |   |    |   |    |
|        | or not prepared:**            |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Uncooked pasta, not        |   |   |   |   |    |   |    |
|        | stuffed or otherwise          |   |   |   |   |    |   |    |
|        | prepared:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \-- Containing eggs           | 1 |   | 8 | 1 | 5  | k | AB |
| 021100 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \-- Other                     | 1 |   | 8 | 1 | 5  | k | AB |
| 021900 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Stuffed pasta, whether or  | 1 |   | 8 | 1 | 5, | k | AB |
| 022000 | not cooked or otherwise       | 5 |   | 0 | 7 | 13 | g |    |
|        | prepared                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other pasta:               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \-\--Rice vermicelli, cooked  | 1 |   | 8 | 1 | 5, | k | AB |
| 023010 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \-\--Bean vermicelli, cooked  | 1 |   | 8 | 1 | 13 | k | AB |
| 023020 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \-\--Instant noodle           | 1 | 1 | 8 | 1 | 13 | k | AB |
| 023030 |                               | 5 | 3 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \-\--Other                    | 1 | 1 | 8 | 1 | 5, | k | AB |
| 023090 |                               | 5 | 3 | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Couscous                   | 2 |   | 8 | 1 | 5, | k | AB |
| 024000 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Tapioca and substitutes     |   |   |   |   |    |   |    |
| 1903** | therefor prepared from        |   |   |   |   |    |   |    |
|        | starch, in the form of        |   |   |   |   |    |   |    |
|        | flakes, grains, pearls,       |   |   |   |   |    |   |    |
|        | siftings or in similar        |   |   |   |   |    |   |    |
|        | forms:**                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | Tapioca and substitutes       | 1 |   | 8 | 1 | 13 | k | AB |
| 030000 | therefor prepared from        | 5 |   | 0 | 7 |    | g |    |
|        | starch, in the form of        |   |   |   |   |    |   |    |
|        | flakes, grains, pearls,       |   |   |   |   |    |   |    |
|        | siftings or in similar forms  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Prepared foods obtained by  |   |   |   |   |    |   |    |
| 1904** | 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   |   |   |   |   |    |   |    |
|        | and meal), precooked, or      |   |   |   |   |    |   |    |
|        | otherwise prepared, not       |   |   |   |   |    |   |    |
|        | elsewhere specified or        |   |   |   |   |    |   |    |
|        | included:**                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Prepared foods obtained by | 2 |   | 8 | 1 | 13 | k | AB |
| 041000 | the swelling or roasting of   | 5 |   | 0 | 7 |    | g |    |
|        | cereals or cereal products    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Prepared foods obtained    | 3 |   | 8 | 1 | 13 | k | AB |
| 042000 | from unroasted cereal flakes  | 0 |   | 0 | 7 |    | g |    |
|        | or from mixtures of unroasted |   |   |   |   |    |   |    |
|        | cereal flakes and roasted     |   |   |   |   |    |   |    |
|        | cereal flakes or swelled      |   |   |   |   |    |   |    |
|        | cereals                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | -Bulgur wheat                 | 3 |   | 8 | 1 | 13 | k | AB |
| 043000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Other                      | 3 |   | 8 | 1 | 13 | k | AB |
| 049000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Bread, pastry, cakes,       |   |   |   |   |    |   |    |
| 1905** | 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:**           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Crispbread                 | 2 |   | 8 | 1 | 13 | k | A  |
| 051000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Gingerbread and the like   | 2 |   | 8 | 1 | 13 | k | A  |
| 052000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Sweet biscuits; waffles    |   |   |   |   |    |   |    |
|        | and wafers                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \--Sweet biscuits             | 1 | 1 | 8 | 1 | 13 | k | AB |
| 053100 |                               | 5 | 2 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \-- Waffles and wafers        | 1 | 1 | 8 | 1 | 13 | k | AB |
| 053200 |                               | 5 | 2 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Rusks, toasted bread and   | 2 |   | 8 | 1 | 13 | k | AB |
| 054000 | similar toasted products      | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 19     | \- Other                      | 2 | 1 | 8 | 1 | 13 | k | AB |
| 059000 |                               | 0 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+

#  Chapter 20: Preparations of Vegetables, Fruit, Nuts, or Other Parts of Plants

Chapter 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 ctustaceans, mollusks or other
        aquatic invertebrates, or any combination thereof (Chapter 16);
        or

    c.  Homogenized composite food preparations of heading 21.04.

2.  -- Heading 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.  -- Heading 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
    four, 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% of more is to
    be classified in heading 20.02.

5.  -- For the purpose 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 purpose 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 purpose of subheading 2005.10, the expression
    "homogenized vegetables" means preparations of vegetables, finely
    homogenized, put up for retail sale as infant food or for dietetic
    purposes, in containers of a net weight content not exceeding 250g.
    For the application of this definition no account is to be taken of
    small quantities of any ingredients that may have been added to the
    preparation for seasoning, preparation 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
    "homogenized preparations" means preparations of fruit, finely
    homogenized, put up for retail sale as infant food or for dietetic
    purposes, in containers of a net weight content not exceeding 250g.
    For the application of this definition no account is to be taken of
    small quantities of any ingredients that 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 subheading
    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 refract meter, at a temperature of 20°C if the
    reading is made at a different temperature.

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+========+===============================+===+===+===+===+====+===+====+
| **     | **Vegetables, fruit, nuts and |   |   |   |   |    |   |    |
| 2001** | other edible parts of plants, |   |   |   |   |    |   |    |
|        | prepared or preserved by      |   |   |   |   |    |   |    |
|        | vinegar or acetic acid:**     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Cucumbers and gherkins     | 2 |   | 7 | 1 | 5  | k | AB |
| 011000 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | -Other                        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Garlic                   | 2 |   | 7 | 1 | 5  | k |    |
| 019010 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2001   | Garlic bulbs, garlic cloves,  | 2 |   | 7 | 1 | 5  | k | AB |
| 901010 | prepared by vinegar or acetic | 5 |   | 0 | 7 |    | g |    |
|        | acid, whether or not added    |   |   |   |   |    |   |    |
|        | sugars or skinned             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2001   | Other garlic prepared by      | 2 |   | 7 | 1 | 5  | k | AB |
| 901090 | vinegar or acetic acid,       | 5 |   | 0 | 7 |    | g |    |
|        | whether or not added sugars   |   |   |   |   |    |   |    |
|        | or skinned (other than garlic |   |   |   |   |    |   |    |
|        | bulbs, garlic cloves)         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Other                    | 2 |   | 7 | 1 | 5  | k |    |
| 019090 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2001   | Sungmo, prepared or preserved | 2 |   | 7 | 1 | 5  | k | A  |
| 909010 | by vinegar or acetic acid,    | 5 |   | 0 | 7 |    | g | BE |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2001   | Bamboo shoots, pickled,       | 2 |   | 7 | 1 | 5  | k | A  |
| 909020 | prepared or preserved by      | 5 |   | 0 | 7 |    | g | BE |
|        | vinegar or acetic acid        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2001   | Aloe, prepared or preserved   | 2 |   | 7 | 1 | 5  | k | AB |
| 909030 | by vinegar or acetic acid,    | 5 |   | 0 | 7 |    | g | FE |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2001   | Cactus, prepared or preserved | 2 |   | 7 | 1 | 5  | k | AB |
| 909040 | by vinegar or acetic acid     | 5 |   | 0 | 7 |    | g | FE |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2001   | Vegetable, fruit, nuts and    | 2 |   | 7 | 1 | 5  | k | AB |
| 909090 | other edible parts of plants, | 5 |   | 0 | 7 |    | g |    |
|        | prepared or preserved by      |   |   |   |   |    |   |    |
|        | vinegar or acetic acid        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Tomatoes prepared or        |   |   |   |   |    |   |    |
| 2002** | preserved other than by       |   |   |   |   |    |   |    |
|        | vinegar or acetic acid:**     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Tomatoes, whole or in      |   |   |   |   |    |   |    |
|        | pieces:                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 1 |   | 8 | 1 | 13 | k | AB |
| 021010 |                               | 9 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 7 | 1 | 5, | k | AB |
| 021090 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Tomato paste, In        | 2 |   | 8 | 1 | 13 | k | AB |
| 029010 | airtight containers           | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 1 |   | 7 | 1 | 5, | k | AB |
| 029090 |                               | 8 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Mushrooms and truffles,     |   |   |   |   |    |   |    |
| 2003** | prepared or preserved other   |   |   |   |   |    |   |    |
|        | than by vinegar or acetic     |   |   |   |   |    |   |    |
|        | acid:**                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Mushrooms of the genus     |   |   |   |   |    |   |    |
|        | *Agaricus*:                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- In airtight containers: |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Small white agaric     | 2 |   | 9 | 1 | 13 | k | AB |
| 031011 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Other                  | 2 |   | 9 | 1 | 13 | k | AB |
| 031019 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 9 | 1 | 5, | k | AB |
| 031090 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Truffles                   | 2 |   | 9 | 1 | 5, | k | AB |
| 032000 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | -Other                        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--In airtight containers   | 2 |   | 9 | 1 | 13 | k |    |
| 039010 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2003   | Xianggu mushroom, canned,     | 2 |   | 9 | 1 | 13 | k | AB |
| 901010 | prepared or preserved other   | 5 |   | 0 | 7 |    | g |    |
|        | than by vinegar or acetic     |   |   |   |   |    |   |    |
|        | acid                          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2003   | Sungmo, canned, prepared or   | 2 |   | 9 | 1 | 13 | k | A  |
| 901020 | preserved other than by       | 5 |   | 0 | 7 |    | g | BE |
|        | vinegar or acetic acid        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2003   | Other mushrooms, canned,      | 2 |   | 9 | 1 | 13 | k | AB |
| 901090 | prepared or preserved other   | 5 |   | 0 | 7 |    | g |    |
|        | than by vinegar or acetic     |   |   |   |   |    |   |    |
|        | acid                          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Other                    | 2 |   | 9 | 1 | 5  | k |    |
| 039090 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2003   | Other Xianggu mushroom,       | 2 |   | 9 | 1 | 5  | k | AB |
| 909010 | prepared or preserved other   | 5 |   | 0 | 7 |    | g |    |
|        | than by vinegar or acetic     |   |   |   |   |    |   |    |
|        | acid                          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2003   | Other sungmo prepared or      | 2 |   | 9 | 1 | 5  | k | A  |
| 909020 | preserved other than by       | 5 |   | 0 | 7 |    | g | BE |
|        | vinegar or acetic acid        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2003   | Other mushrooms, prepared or  | 2 |   | 9 | 1 | 5  | k | AB |
| 909090 | preserved other than by       | 5 |   | 0 | 7 |    | g |    |
|        | vinegar or acetic acid        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Other vegetables prepared   |   |   |   |   |    |   |    |
| 2004** | or preserved other than by    |   |   |   |   |    |   |    |
|        | vinegar or acetic acid,       |   |   |   |   |    |   |    |
|        | frozen, other than products   |   |   |   |   |    |   |    |
|        | of heading 20.06:**           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Potatoes                   | 1 |   | 7 | 1 | 5, | k | AB |
| 041000 |                               | 3 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Other vegetables and       | 2 |   | 7 | 1 | 5, | k |    |
| 049000 | mixtures of vegetables        | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2004   | Sungmo prepared or preserved  | 2 |   | 7 | 1 | 5, | k | A  |
| 900010 | other than by vinegar or      | 5 |   | 0 | 7 | 13 | g | BE |
|        | acetic acid, frozen           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2004   | Acid bamboo shoots prepared   | 2 |   | 7 | 1 | 5, | k | A  |
| 900020 | or preserved other than by    | 5 |   | 0 | 7 | 13 | g | BE |
|        | vinegar or acetic acid,       |   |   |   |   |    |   |    |
|        | frozen                        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2004   | Aloe prepared or preserved    | 2 |   | 7 | 1 | 5, | k | AB |
| 900030 | other than by vinegar or      | 5 |   | 0 | 7 | 13 | g | FE |
|        | acetic acid, frozen           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2004   | Cactus, prepared or preserved | 2 |   | 7 | 1 | 5, | k | AB |
| 900040 | other than by vinegar or      | 5 |   | 0 | 7 | 13 | g | FE |
|        | acetic acid, frozen           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2004   | Other vegetables prepared or  | 2 |   | 7 | 1 | 5, | k | AB |
| 900090 | preserved other than by       | 5 |   | 0 | 7 | 13 | g |    |
|        | vinegar or acetic acid, other |   |   |   |   |    |   |    |
|        | than products of heading      |   |   |   |   |    |   |    |
|        | 20.06                         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Other vegetables prepared   |   |   |   |   |    |   |    |
| 2005** | or preserved other than by    |   |   |   |   |    |   |    |
|        | vinegar or acetic acid, not   |   |   |   |   |    |   |    |
|        | frozen, other than products   |   |   |   |   |    |   |    |
|        | of heading 20.06:**           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Homogenized vegetables     | 2 |   | 7 | 1 | 13 | k | AB |
| 051000 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Potatoes                   | 1 |   | 7 | 1 | 5, | k | AB |
| 052000 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Peas (*Pisum sativum*)     | 2 |   | 7 | 1 | 5, | k | AB |
| 054000 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Beans (*Vigna spp.,        |   |   |   |   |    |   |    |
|        | Phaseolus spp*.):             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Beans, shelled:           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 2 |   | 8 | 1 | 13 | k | AB |
| 055110 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 7 | 1 | 5, | k | AB |
| 055190 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Other:                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 2 |   | 8 | 1 | 13 | k | AB |
| 055910 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 7 | 1 | 5, | k | AB |
| 055990 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Asparagus:                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 2 |   | 8 | 1 | 13 | k | AB |
| 056010 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 7 | 1 | 5, | k | AB |
| 056090 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Olives                     | 1 |   | 7 | 1 | 5, | k | AB |
| 057000 |                               | 0 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Sweet corn (*Zea mays var. | 1 |   | 8 | 1 | 5, | k | AB |
| 058000 | saccharata*)                  | 0 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other vegetables and       |   |   |   |   |    |   |    |
|        | mixtures of vegetables:       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Water chestnut, in      | 2 |   | 8 | 1 | 13 | k | AB |
| 059010 | airtight containers           | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Broad beans, in         | 2 |   | 8 | 1 | 13 | k | AB |
| 059020 | airtight containers           | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- Bamboo shoots, in       |   |   |   |   |    |   |    |
|        | airtight containers :         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Boiled bamboo shoots   | 2 |   | 8 | 1 | 13 | k |    |
| 059031 | in airtight containers, with  | 5 |   | 0 | 7 |    | g |    |
|        | volume 8 liters or more       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2005   | Boiled bamboo shoots pickled, | 2 |   | 8 | 1 | 13 | k | A  |
| 903110 | in airtight containers, with  | 5 |   | 0 | 7 |    | g | BE |
|        | volume 8 liters or more       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2005   | Other boiled bamboo shoots in | 2 |   | 8 | 1 | 13 | k | AB |
| 903190 | airtight containers, with     | 5 |   | 0 | 7 |    | g |    |
|        | volume 8 liters or more       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Other                  | 2 |   | 8 | 1 | 13 | k |    |
| 059039 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2005   | Other bamboo shoots pickled   | 2 |   | 8 | 1 | 13 | k | A  |
| 903910 | in airtight containers        | 5 |   | 0 | 7 |    | g | BE |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2005   | Other bamboo shoots in        | 2 |   | 8 | 1 | 13 | k | AB |
| 903990 | airtight containers           | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Hot pickled mustard     | 2 |   | 7 | 1 | 5, | k | AB |
| 059040 | tubers                        | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Chueh tsai              | 2 |   | 7 | 1 | 5, | k | AB |
| 059050 | (fiddlehead), salted          | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Scallion, salted        | 2 |   | 7 | 1 | 5, | k | AB |
| 059060 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- Other:                  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\-- In airtight           | 2 |   | 7 | 1 | 13 | k | AB |
| 059091 | containers                    | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Adzuki paste           | 2 |   | 7 | 1 | 13 | k | AB |
| 059092 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Other                  | 2 |   | 7 | 1 | 5, | k |    |
| 059099 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2005   | Cactus, prepared or preserved | 2 |   | 7 | 1 | 5, | k | AB |
| 909910 | other than by vinegar or      | 5 |   | 0 | 7 | 13 | g | FE |
|        | acetic acid                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2005   | Aloe, prepared or preserved   | 2 |   | 7 | 1 | 5, | k | AB |
| 909920 | other than by vinegar or      | 5 |   | 0 | 7 | 13 | g | FE |
|        | acetic acid                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2005   | Other vegetables and mixtures | 2 |   | 7 | 1 | 5, | k | AB |
| 909990 | of vegetables prepared or     | 5 |   | 0 | 7 | 13 | g |    |
|        | preserved other than by       |   |   |   |   |    |   |    |
|        | vinegar or acetic acid        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Vegetables, fruit, nuts     |   |   |   |   |    |   |    |
| 2006** | fruit-peel and other parts of |   |   |   |   |    |   |    |
|        | plants, preserved by sugar    |   |   |   |   |    |   |    |
|        | (drained, glace or            |   |   |   |   |    |   |    |
|        | crystallized):**              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Preserved jujubes       | 3 |   | 9 | 1 | 13 | k | AB |
| 060010 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Preserved olives        | 3 |   | 9 | 1 | 13 | k | AB |
| 060020 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 3 |   | 9 | 1 | 13 | k |    |
| 060090 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2006   | Sungmo preserved by sugar     | 3 |   | 9 | 1 | 13 | k | A  |
| 009010 |                               | 0 |   | 0 | 7 |    | g | BE |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2006   | Other vegetables, fruit,      | 3 |   | 9 | 1 | 13 | k | AB |
| 009090 | nuts, fruit peel and other    | 0 |   | 0 | 7 |    | g |    |
|        | parts of plants, preserved by |   |   |   |   |    |   |    |
|        | sugar                         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Jams, fruit jellies,        |   |   |   |   |    |   |    |
| 2007** | marmalades, fruit or nut      |   |   |   |   |    |   |    |
|        | puree and fruit or nut        |   |   |   |   |    |   |    |
|        | pastes, being cooked          |   |   |   |   |    |   |    |
|        | preparations, whether or not  |   |   |   |   |    |   |    |
|        | containing added sugar or     |   |   |   |   |    |   |    |
|        | other sweetening matter:**    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Homogenized preparations   | 3 |   | 8 | 1 | 13 | k | AB |
| 071000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-- Citrus fruit              | 3 |   | 8 | 1 | 13 | k | AB |
| 079100 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Other:                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 5 |   | 8 | 1 | 13 | k | AB |
| 079910 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Other                    | 5 |   | 8 | 1 | 13 | k | AB |
| 079990 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Fruit, nuts and other       |   |   |   |   |    |   |    |
| 2008** | edible parts of plants, other |   |   |   |   |    |   |    |
|        | 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:               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Ground-nuts:              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Ground-nut kernels, in  | 3 |   | 9 | 1 | 13 | k | AB |
| 081110 | airtight containers           | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Roasted ground-nuts     | 3 |   | 8 | 1 | 13 | k | AB |
| 081120 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Ground-nut butter       | 3 |   | 9 | 1 | 13 | k | AB |
| 081130 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 3 |   | 8 | 1 | 5, | k | AB |
| 081190 |                               | 0 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Other, including          |   |   |   |   |    |   |    |
|        | mixtures:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Walnut meats, in        | 2 |   | 9 | 1 | 13 | k | AB |
| 081910 | airtight containers           | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other nuts, in airtight | 1 |   | 9 | 1 | 13 | k | AB |
| 081920 | containers                    | 3 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- Other                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Chestnut kernel        | 1 |   | 8 | 1 | 5, | k | AB |
| 081991 |                               | 0 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Other                  | 1 |   | 8 | 1 | 5, | k |    |
| 081999 |                               | 0 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2008   | Korean pine-nuts, shelled,    | 1 |   | 8 | 1 | 5, | k | A  |
| 199910 | prepared or preserved other   | 0 |   | 0 | 7 | 13 | g | BE |
|        | than by vinegar or acetic     |   |   |   |   |    |   |    |
|        | acid                          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2008   | Nuts and other seed, prepared | 1 |   | 8 | 1 | 5, | k | AB |
| 199990 | or preserved other than by    | 0 |   | 0 | 7 | 13 | g |    |
|        | vinegar or acetic acid, not   |   |   |   |   |    |   |    |
|        | elsewhere specified or        |   |   |   |   |    |   |    |
|        | included                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Pineapples:                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 1 |   | 9 | 1 | 13 | k | AB |
| 082010 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 1 |   | 8 | 1 | 5  | k | AB |
| 082090 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Citrus fruit:              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 2 |   | 9 | 1 | 13 | k | A  |
| 083010 |                               | 0 |   | 0 | 7 |    | g | Ba |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 8 | 1 | 5  | k | AB |
| 083090 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Pears:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 2 |   | 9 | 1 | 13 | k | AB |
| 084010 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 8 | 1 | 5  | k | AB |
| 084090 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Apricots                   | 2 |   | 9 | 1 | 5, | k | AB |
| 085000 |                               | 0 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Cherries                   | 2 |   | 9 | 1 | 5, | k | AB |
| 086000 |                               | 0 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Peaches, including         |   |   |   |   |    |   |    |
|        | nectarines                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- In airtight containers  | 1 |   | 9 | 1 | 13 | k | AB |
| 087010 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 8 | 1 | 5  | k | AB |
| 087090 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Strawberries               | 1 |   | 9 | 1 | 5, | k | AB |
| 088000 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other, including mixtures  |   |   |   |   |    |   |    |
|        | other than those of           |   |   |   |   |    |   |    |
|        | subheading 2008.19:           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-- Palm hearts               | 5 |   | 8 | 1 | 5  | k | AB |
| 089100 |                               |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-- Mixtures                  | 1 |   | 8 | 1 | 5, | k | AB |
| 089200 |                               | 0 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-- Other:                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Lychee, in airtight     | 2 |   | 9 | 1 | 13 | k | AB |
| 089910 | containers                    | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Logan, in airtight       | 1 |   | 8 | 1 | 13 | k | AB |
| 089920 | containers                    | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 1 |   | 8 | 1 |    | k |    |
| 089990 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2008   | Pinnatifida, in brine         | 1 |   | 8 | 1 | 5, | k | AB |
| 999010 |                               | 5 |   | 0 | 7 | 13 | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2008   | Fruit or nuts, including      | 1 |   | 8 | 1 | 13 | k | AB |
| 999090 | other edible part, prepared   | 5 |   | 0 | 7 |    | g |    |
|        | or preserved, not elsewhere   |   |   |   |   |    |   |    |
|        | specified or included         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Fruit juices (including     |   |   |   |   |    |   |    |
| 2009** | grape must) and vegetable     |   |   |   |   |    |   |    |
|        | juices, unfermented and not   |   |   |   |   |    |   |    |
|        | containing added spirit,      |   |   |   |   |    |   |    |
|        | whether or not containing     |   |   |   |   |    |   |    |
|        | added sugar or other          |   |   |   |   |    |   |    |
|        | sweetening matter:**          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Orange juice:              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-- Frozen                    | 7 |   | 9 | 1 | 13 | k | AB |
| 091100 |                               | . |   | 0 | 7 |    | g |    |
|        |                               | 5 |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \--Not frozen, of a Brix      | 3 |   | 9 | 1 | 13 | k | AB |
| 091200 | value not exceeding 20        | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-- Other                     | 3 |   | 9 | 1 | 13 | k | AB |
| 091900 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Grapefruit juice           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \--Of a Brix value not        | 1 |   | 9 | 1 | 13 | k | AB |
| 092100 | exceeding 20                  | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \--Other                      | 1 |   | 9 | 1 | 13 | k | AB |
| 092900 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Juice of any other single  |   |   |   |   |    |   |    |
|        | citrus fruit                  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \--Of a Brix value not        |   |   |   |   |    |   |    |
|        | exceeding 20                  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Lemon juice              | 1 | 1 | 9 | 1 | 13 | k | AB |
| 093110 |                               | 8 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Other                    | 1 | 1 | 9 | 1 | 13 | k | AB |
| 093190 |                               | 8 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \--Other                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Lemon juice              | 1 | 1 | 9 | 1 | 13 | k | AB |
| 093910 |                               | 8 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Other                    | 1 | 1 | 9 | 1 | 13 | k | AB |
| 093990 |                               | 8 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Pineapple juice            |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \--Of a Brix value not        | 1 |   | 9 | 1 | 13 | k | AB |
| 094100 | exceeding 20                  | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Other                    | 1 |   | 9 | 1 | 13 | k | AB |
| 094900 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \- Tomato juice               | 3 |   | 8 | 1 | 13 | k | AB |
| 095000 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Grape juice (including     |   |   |   |   |    |   |    |
|        | grape must)                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \--Of a Brix value not        | 2 |   | 9 | 1 | 13 | k | AB |
| 096100 | exceeding 20                  | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Other                    | 2 |   | 9 | 1 | 13 | k | AB |
| 096900 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Apple juice                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \--Of a Brix value not        | 2 |   | 9 | 1 | 13 | k | a  |
| 097100 | exceeding 20                  | 0 |   | 0 | 7 |    | g | AB |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\--Other                    | 2 |   | 9 | 1 | 13 | k | a  |
| 097900 |                               | 0 |   | 0 | 7 |    | g | AB |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Juice of any other single  |   |   |   |   |    |   |    |
|        | fruit or vegetable:           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- Fruit juice             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Coconut milk           | 1 | 9 | 9 | 1 | 13 | k | AB |
| 098011 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Mango juice            | 2 | 1 | 9 | 1 | 13 | k | AB |
| 098012 |                               | 0 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Passionfruit juice     | 2 | 1 | 9 | 1 | 13 | k | AB |
| 098013 |                               | 0 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Guava juice            | 2 | 1 | 9 | 1 | 13 | k | AB |
| 098014 |                               | 0 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-\--Other                  | 2 | 1 | 9 | 1 | 13 | k | AB |
| 098019 |                               | 0 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Vegetable juice         | 2 | 1 | 8 | 1 | 13 | k | AB |
| 098020 |                               | 0 | 7 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Mixtures of juices:        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Of fruit juices         | 2 |   | 9 | 1 | 13 | k | AB |
| 099010 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 20     | \-\-- Other                   | 2 |   | 8 | 1 | 13 | k | AB |
| 099090 |                               | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+

#  Chapter 21: Miscellaneous Edible Preparations

Chapter 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.  Flavored tea (heading 09.02);

    d.  Spices of 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, mollusks 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 "homogenized
    composite food preparations" means preparations consisting of a
    finely homogenized mixture of two or more basic ingredients such as
    meat, fish, vegetables or fruit, put up for retail sale as infant
    food or for dietetic purposes, in containers of a net weight content
    not exceeding 250g. For the application of this definition, no
    account is to be taken of small quantities of any ingredients that
    may be added to the mixture for seasoning, preservation or other
    purposes. Such preparations may contain a small quantity of visible
    pieces of ingredients.

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+========+===============================+===+===+===+===+====+===+====+
| **     | **Extracts, essences and      |   |   |   |   |    |   |    |
| 2101** | concentrates, of coffee, tea  |   |   |   |   |    |   |    |
|        | or mate and preparations with |   |   |   |   |    |   |    |
|        | a basis of these products or  |   |   |   |   |    |   |    |
|        | with a basis of coffee, tea   |   |   |   |   |    |   |    |
|        | or mate; 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:                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \-- Extracts, essences and    | 1 |   | 1 | 1 | 13 | k | AB |
| 011100 | concentrates                  | 7 |   | 3 | 7 |    | g |    |
|        |                               |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \--Preparations with a basis  | 3 |   | 1 | 1 | 13 | k | AB |
| 011200 | of extracts, essences or      | 0 |   | 3 | 7 |    | g |    |
|        | concentrates or with a basis  |   |   | 0 |   |    |   |    |
|        | of coffee                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Extracts, essences and     | 3 |   | 1 | 1 | 13 | k | AB |
| 012000 | concentrates, of tea or mate, | 2 |   | 3 | 7 |    | g |    |
|        | and preparations with a basis |   |   | 0 |   |    |   |    |
|        | of these extracts, essences   |   |   |   |   |    |   |    |
|        | or concentrates or with a     |   |   |   |   |    |   |    |
|        | basis of tea or mate          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Roasted chicory and other  | 3 |   | 1 | 1 | 13 | k | AB |
| 013000 | roasted coffee substitutes,   | 2 |   | 3 | 7 |    | g |    |
|        | and extracts, essences and    |   |   | 0 |   |    |   |    |
|        | concentrates thereof          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Yeast (active or inactive); |   |   |   |   |    |   |    |
| 2102** | other single cell             |   |   |   |   |    |   |    |
|        | micro-organisms, dead (but    |   |   |   |   |    |   |    |
|        | not including vaccines of     |   |   |   |   |    |   |    |
|        | heading 30.02); prepared      |   |   |   |   |    |   |    |
|        | baking powders:**             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Active yeasts              | 2 |   | 8 | 1 | 13 | k | AB |
| 021000 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Inactive yeasts; other     | 2 |   | 7 | 1 | 13 | k | AB |
| 022000 | single-cell microorganisms,   | 5 |   | 0 | 3 |    | g |    |
|        | dead                          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Prepared baking powders    | 2 |   | 7 | 1 | 13 | k | AB |
| 023000 |                               | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Sauces and preparations     |   |   |   |   |    |   |    |
| 2103** | therefor; mixed condiments    |   |   |   |   |    |   |    |
|        | and mixed seasonings; mustard |   |   |   |   |    |   |    |
|        | flour and meal and prepared   |   |   |   |   |    |   |    |
|        | mustard:**                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Soy sauce                  | 2 |   | 9 | 1 | 13 | k | AB |
| 031000 |                               | 8 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Tomato ketchup and other   | 1 |   | 9 | 1 | 13 | k | AB |
| 032000 | tomato sauces                 | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Mustard flour and meal and | 1 |   | 7 | 1 | 13 | k | AB |
| 033000 | prepared mustard              | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \-\-- Gourmet powder          | 2 | 1 | 1 | 1 | 13 | k | AB |
| 039010 |                               | 1 | 8 | 3 | 7 |    | g |    |
|        |                               |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \-\--Aromatic bitters, of an  | 2 |   | 9 | 1 | 13 | k | AB |
| 039020 | alcoholic strength by volume  | 1 |   | 0 | 7 |    | g |    |
|        | of 44.2 percent to 49.2       |   |   |   |   |    |   |    |
|        | percent, flavored with plants |   |   |   |   |    |   |    |
|        | or aromatic substances by     |   |   |   |   |    |   |    |
|        | weight of 1.5 percent to 6    |   |   |   |   |    |   |    |
|        | percent, containing added     |   |   |   |   |    |   |    |
|        | sugar 4 percent to 10 percent |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \-\-- Other                   | 2 | 1 | 9 | 1 | 13 | k | AB |
| 039090 |                               | 1 | 8 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Soups and broths and        |   |   |   |   |    |   |    |
| 2104** | preparations therefor;        |   |   |   |   |    |   |    |
|        | homogenized composite food    |   |   |   |   |    |   |    |
|        | preparations:**               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Soups and broths and       | 1 |   | 9 | 1 | 13 | k | AB |
| 041000 | preparations therefor         | 5 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Homogenized composite food | 3 |   | 9 | 1 | 13 | k | AB |
| 042000 | preparations                  | 2 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Ice cream and other edible  |   |   |   |   |    |   |    |
| 2105** | ice, whether or not           |   |   |   |   |    |   |    |
|        | containing cocoa:**           |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | Ice cream and other edible    | 1 |   | 9 | 1 | 13 | k | AB |
| 050000 | ice, whether or not           | 9 |   | 0 | 7 |    | g |    |
|        | containing cocoa              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Food preparations not       |   |   |   |   |    |   |    |
| 2106** | elsewhere specified or        |   |   |   |   |    |   |    |
|        | included:**                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \- Protein concentrates and   | 1 |   | 9 | 1 | 13 | k | AB |
| 061000 | textured protein substances   | 0 |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \-\-- Beverage bases          | 3 |   | 1 | 1 | 13 | k | AB |
| 069010 |                               | 5 |   | 0 | 7 |    | g |    |
|        |                               |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \-\-- Compound alcoholic      | 2 |   | 1 | 1 | 13 | k | AB |
| 069020 | preparations of a kind used   | 0 |   | 8 | 7 |    | g |    |
|        | for the manufacture of        |   |   | 0 |   |    |   |    |
|        | beverages                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \-\-- Royal jelly, put up as  | 3 | 3 | 8 | 1 | 13 | k |    |
| 069030 | tonic essences                |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2106   | Royal jelly, put up as tonic  | 3 | 3 | 8 | 1 | 13 | k | AB |
| 903010 | essences containing           |   |   | 0 | 7 |    | g | FE |
|        | compositions of plants of     |   |   |   |   |    |   |    |
|        | endangered or threatened      |   |   |   |   |    |   |    |
|        | species                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2106   | Other royal jelly, put up as  | 3 | 3 | 8 | 1 | 13 | k | AB |
| 903090 | tonic essences                |   |   | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- Other                   | 2 | 1 | 9 | 1 | 13 | k | AB |
|        |                               | 0 | 8 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | \-\-\--Laver (*Porphyra       | 2 | 1 | 9 | 1 | 13 | k | AB |
| 069091 | spp.*), roasted               | 0 | 8 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 21     | Other                         | 2 | 1 | 9 | 1 | 13 | k | AB |
| 069099 |                               | 0 | 8 | 0 | 7 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+

#  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 purpose and thereby rendered unsuitable
        for consumption as beverage (generally heading 21.03);

    b.  Sea water (heading 25.01);

    c.  Distilled or conductivity water or water of similar purity
        (heading 28.51);

    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 purpose of this Chapter and of Chapter 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.

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+========+===============================+===+===+===+===+====+===+====+
| **     | **Waters, including natural   |   |   |   |   |    |   |    |
| 2201** | or artificial mineral waters  |   |   |   |   |    |   |    |
|        | and aerated waters, not       |   |   |   |   |    |   |    |
|        | containing added sugar or     |   |   |   |   |    |   |    |
|        | other sweetening matter nor   |   |   |   |   |    |   |    |
|        | flavored; ice and snow**      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Mineral waters and aerated |   |   |   |   |    |   |    |
|        | waters:                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \-\-- Mineral waters          | 2 |   | 9 | 1 | 13 | l | AB |
| 011010 |                               | 0 |   | 0 | 7 |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \-\-- Aerated waters          | 2 |   | 9 | 1 | 13 | l | AB |
| 011020 |                               | 0 |   | 0 | 7 |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \-\-- Natural waters          | 1 |   | 3 | 1 |    | k | AB |
| 019010 |                               | 0 |   | 0 | 7 |    | l |    |
|        |                               |   |   |   |   |    | / |    |
|        |                               |   |   |   |   |    | t |    |
|        |                               |   |   |   |   |    | o |    |
|        |                               |   |   |   |   |    | n |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \-\-- Other                   | 1 |   | 3 | 1 |    | k |    |
| 019090 |                               | 0 |   | 0 | 7 |    | l |    |
|        |                               |   |   |   |   |    | / |    |
|        |                               |   |   |   |   |    | t |    |
|        |                               |   |   |   |   |    | o |    |
|        |                               |   |   |   |   |    | n |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Waters, including mineral   |   |   |   |   |    |   |    |
| 2202** | waters and aerated waters,    |   |   |   |   |    |   |    |
|        | containing added sugar or     |   |   |   |   |    |   |    |
|        | other sweetening matter or    |   |   |   |   |    |   |    |
|        | flavored, and other           |   |   |   |   |    |   |    |
|        | non-alcoholic beverages, not  |   |   |   |   |    |   |    |
|        | including fruit or vegetable  |   |   |   |   |    |   |    |
|        | juices of heading 20.09:**    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Waters, including mineral  | 2 |   | 1 | 1 | 13 | l | AB |
| 021000 | waters and aerated waters,    | 0 |   | 0 | 7 |    | / |    |
|        | containing added sugar or     |   |   | 0 |   |    | k |    |
|        | other sweetening matter or    |   |   |   |   |    | g |    |
|        | flavored                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Other                      | 3 | 3 | 1 | 1 | 13 | l | AB |
| 029000 |                               | 5 | 0 | 0 | 7 |    | / |    |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2202   | Non-alcoholic beverages, in   | 3 |   | 1 | 1 | 13 | l | AB |
| 900010 | bulk (other than fruit juices | 5 |   | 0 | 7 |    | / |    |
|        | and vegetable juices of       |   |   | 0 |   |    | k |    |
|        | heading 2009)                 |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2202   | Other non-alcoholic           | 3 |   | 1 | 1 | 13 | l | AB |
| 900090 | beverages, packed for retail  | 5 |   | 0 | 7 |    | / |    |
|        | (other than fruit juices and  |   |   | 0 |   |    | k |    |
|        | vegetable juices of heading   |   |   |   |   |    | g |    |
|        | 2009)                         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Beer made from malt:**      |   |   |   |   |    |   |    |
| 2203** |                               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | Beer made from malt           | \ | \ | \ | 1 | 13 | l | AB |
| 030000 |                               | * | * | * | 7 |    | / |    |
|        |                               | \ | \ | \ |   |    | k |    |
|        |                               | * | * | * |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Wine of fresh grapes,       |   |   |   |   |    |   |    |
| 2204** | including fortified wines;    |   |   |   |   |    |   |    |
|        | grape must other than that of |   |   |   |   |    |   |    |
|        | heading 20.09:**              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Sparkling wine             | 1 |   | 1 | 1 | 13 | l | AB |
| 041000 |                               | 4 |   | 8 | 7 |    | / |    |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other wine; grape must     |   |   |   |   |    |   |    |
|        | with fermentation prevented   |   |   |   |   |    |   |    |
|        | or arrested by the addition   |   |   |   |   |    |   |    |
|        | of alcohol:                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \-- In containers holding 2   | 1 |   | 1 | 1 | 13 | l | AB |
| 042100 | liters or less                | 4 |   | 8 | 7 |    | / |    |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \-- Other                     | 2 |   | 1 | 1 | 13 | l | AB |
| 042900 |                               | 0 |   | 8 | 7 |    | / |    |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2204   | Virgin wine of fresh grapes,  | 2 |   | 1 | 1 | 13 | l | AB |
| 290010 | in containers holding more    | 0 |   | 8 | 7 |    | / |    |
|        | than 2 liters                 |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2204   | Other wine of fresh grapes,   | 2 |   | 1 | 1 | 13 | l | AB |
| 290090 | in containers holding more    | 0 |   | 8 | 7 |    | / |    |
|        | than 2 liters                 |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Other grape must           | 3 |   | 9 | 1 | 13 | l | A  |
| 043000 |                               | 0 |   | 0 | 7 |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Vermouth and other wine of  |   |   |   |   |    |   |    |
| 2205** | fresh grapes flavored with    |   |   |   |   |    |   |    |
|        | plants or aromatic            |   |   |   |   |    |   |    |
|        | substances:**                 |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- In containers holding 2    | 6 |   | 1 | 1 | 13 | l | 7  |
| 051000 | liters or less                | 5 |   | 8 | 7 |    | / | AB |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Other                      | 6 |   | 1 | 1 | 13 | l | 7  |
| 059000 |                               | 5 |   | 8 | 7 |    | / | AB |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Other fermented beverages   |   |   |   |   |    |   |    |
| 2206** | (for example, cider, perry,   |   |   |   |   |    |   |    |
|        | mead); mixtures of fermented  |   |   |   |   |    |   |    |
|        | beverages and mixtures of     |   |   |   |   |    |   |    |
|        | fermented beverages and       |   |   |   |   |    |   |    |
|        | non-alcoholic beverages, not  |   |   |   |   |    |   |    |
|        | elsewhere specified or        |   |   |   |   |    |   |    |
|        | included:**                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | Other fermented beverages     | 5 |   | 1 | 1 | 13 | l | AB |
| 060000 | (for example, cider, perry,   | 1 |   | 8 | 7 |    | / |    |
|        | mead); mixtures of fermented  | . |   | 0 |   |    | k |    |
|        | beverages and mixtures of     | 4 |   |   |   |    | g |    |
|        | fermented beverages and       |   |   |   |   |    |   |    |
|        | non-alcoholic beverages, not  |   |   |   |   |    |   |    |
|        | elsewhere specified or        |   |   |   |   |    |   |    |
|        | included                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2206   | Shaoxing wine                 | 5 |   | 1 | 1 | 13 | l | AB |
| 000010 |                               | 1 |   | 8 | 7 |    | / |    |
|        |                               | . |   | 0 |   |    | k |    |
|        |                               | 4 |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2206   | Other fermented beverages,    | 5 |   | 1 | 1 | 13 | l | AB |
| 000090 | including mixtures of         | 1 |   | 8 | 7 |    | / |    |
|        | fermented beverages not       | . |   | 0 |   |    | k |    |
|        | elsewhere specified or        | 4 |   |   |   |    | g |    |
|        | included and mixtures of      |   |   |   |   |    |   |    |
|        | fermented beverages and       |   |   |   |   |    |   |    |
|        | non-alcoholic beverages       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Undentured ethyl alcohol of |   |   |   |   |    |   |    |
| 2207** | an alcoholic strength by      |   |   |   |   |    |   |    |
|        | volume of 80 percent vol. or  |   |   |   |   |    |   |    |
|        | higher; ethyl alcohol and     |   |   |   |   |    |   |    |
|        | other spirits, denatured, of  |   |   |   |   |    |   |    |
|        | any strength:**               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Undentured ethyl alcohol   | 4 |   | 1 | 1 | 13 | l | 7  |
| 071000 | of an alcoholic strength by   | 0 |   | 0 | 7 |    | / | AB |
|        | volume of 80 percent vol. or  |   |   | 0 |   |    | k |    |
|        | higher                        |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Ethyl alcohol and other    | 3 |   | 8 | 1 | 13 | l |    |
| 072000 | spirits, denatured, of any    | 0 |   | 0 | 7 |    | / |    |
|        | strength                      |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2207   | Ethyl alcohol, denatured of   | 3 |   | 8 | 1 | 13 | l | AB |
| 200010 | any strength                  | 0 |   | 0 | 7 |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2207   | Other spirits, of any         | 3 |   | 8 | 1 | 13 | l | AB |
| 200090 | strength                      | 0 |   | 0 | 7 |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Undenatured ethyl alcohol   |   |   |   |   |    |   |    |
| 2208** | of an alcoholic strength by   |   |   |   |   |    |   |    |
|        | volume of less than 80        |   |   |   |   |    |   |    |
|        | percent vol.; spirits,        |   |   |   |   |    |   |    |
|        | liqueurs and other spirituous |   |   |   |   |    |   |    |
|        | beverages:**                  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Spirits obtained by        | 1 |   | 1 | 1 | 13 | l | 7  |
| 082000 | distilling grape wine or      | 0 |   | 8 | 7 |    | / | AB |
|        | grape marc                    |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Whiskies                   | 1 |   | 1 | 1 | 13 | l | 7  |
| 083000 |                               | 0 |   | 8 | 7 |    | / | AB |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Rum and tafia              | 1 |   | 1 | 1 | 13 | l | 7  |
| 084000 |                               | 0 |   | 8 | 7 |    | / | AB |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Gin and geneva             | 1 |   | 1 | 1 | 13 | l | 7  |
| 085000 |                               | 0 |   | 8 | 7 |    | / | AB |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Vodka                      | 1 | 8 | 1 | 1 | 13 | l | AB |
| 086000 |                               | 0 | . | 8 | 7 |    | / |    |
|        |                               |   | 9 | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \- Liqueurs and cordials      | 1 | 8 | 1 | 1 | 13 | l | 7  |
| 087000 |                               | 0 | . | 8 | 7 |    | / | AB |
|        |                               |   | 9 | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \-\--Tequila                  | 1 | 8 | 1 | 1 | 13 | l | 7  |
| 089010 |                               | 0 | . | 8 | 7 |    | / | AB |
|        |                               |   | 9 | 0 |   |    | k | FE |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | \-\--Other                    | 1 | 8 | 1 | 1 | 13 | l |    |
| 089090 |                               | 0 | . | 8 | 7 |    | / |    |
|        |                               |   | 9 | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2208   | Undenatured ethyl alcohol of  | 1 |   | 1 | 1 | 13 | l | A  |
| 909010 | an alcoholic strength by      | 0 |   | 8 | 7 |    | / | B7 |
|        | volume of less than 80        |   |   | 0 |   |    | k |    |
|        | percent vol                   |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2208   | Spirits obtained by           | 1 |   | 1 | 1 | 13 | l | 7  |
| 909020 | distilling potatoes           | 0 |   | 8 | 7 |    | / | AB |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2208   | Other spirits and spirituous  | 1 |   | 1 | 1 | 13 | l | 7  |
| 909090 | beverages                     | 0 |   | 8 | 7 |    | / | AB |
|        |                               |   |   | 0 |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Vinegar and substitutes for |   |   |   |   |    |   |    |
| 2209** | vinegar obtained from acetic  |   |   |   |   |    |   |    |
|        | acid:**                       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 22     | Vinegar and substitutes for   | 2 |   | 7 | 1 | 13 | l | AB |
| 090000 | vinegar obtained from acetic  | 0 |   | 0 | 7 |    | / |    |
|        | acid                          |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+

#  Chapter 23: Residues & Waste from the Food Industries; Prepared Animal Fodder

Notes:

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 materials, other than
    vegetable waste, vegetable residues and by-products of such
    processing.

Subheading Notes:

1.  -- For the purpose of subheading 2306.41, the expression "low erucic
    acid rape or colza seeds" means seeds as defined in Subheading Note
    1 to Chapter 12.

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+========+===============================+===+===+===+===+====+===+====+
| **     | **Flours, meals and pellets,  |   |   |   |   |    |   |    |
| 2301** | of meat or meat offal, of     |   |   |   |   |    |   |    |
|        | fish or of crustaceans,       |   |   |   |   |    |   |    |
|        | molluscs or other aquatic     |   |   |   |   |    |   |    |
|        | invertebrates, unfit for      |   |   |   |   |    |   |    |
|        | human consumption; greaves    |   |   |   |   |    |   |    |
|        | (cracklings):**               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Flours, meals and pellets, |   |   |   |   |    |   |    |
|        | of meat or meat offal;        |   |   |   |   |    |   |    |
|        | greaves (cracklings):         |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \-\-- Flours and meals, of    |   |   |   |   |    |   |    |
|        | meat bones                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-\--Containing bovine      | 2 |   | 1 | 1 | 13 | k | AB |
| 011011 | composition or sheep and      |   |   | 1 | 3 |    | g |    |
|        | goats\' thereof               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-\--Other                  | 2 |   | 1 | 1 | 13 | k | AB |
| 011019 |                               |   |   | 1 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-- Greaves (cracklings)    | 5 |   | 5 | 1 |    | k | AB |
| 011020 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-- Other                   | 5 |   | 3 | 1 |    | k | AB |
| 011090 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Flours, meals and pellets, |   |   |   |   |    |   |    |
|        | of fish or of crustaceans,    |   |   |   |   |    |   |    |
|        | molluscs or other aquatic     |   |   |   |   |    |   |    |
|        | invertebrates:                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-- Flours and meals of     | 2 |   | 1 | 1 |    | k | AB |
| 012010 | fish, of a kind used in       |   |   | 1 | 3 |    | g |    |
|        | animal feeding                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-- Other                   | 5 |   | 3 | 1 |    | k | AB |
| 012090 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Bran, sharps and other      |   |   |   |   |    |   |    |
| 2302** | residues, whether or not in   |   |   |   |   |    |   |    |
|        | the form of pellets, derived  |   |   |   |   |    |   |    |
|        | from the sifting, milling or  |   |   |   |   |    |   |    |
|        | other working of cereals or   |   |   |   |   |    |   |    |
|        | of leguminous plants:**       |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of maize (corn)            | 5 |   | 3 | 1 |    | k | AB |
| 021000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of rice                    | 5 |   | 3 | 1 |    | k | AB |
| 022000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of wheat                   | 3 |   | 3 | 1 |    | k | AB |
| 023000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of other cereals           | 5 |   | 3 | 1 |    | k | AB |
| 024000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of leguminous plants       | 5 |   | 3 | 1 |    | k | AB |
| 025000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Residues of starch          |   |   |   |   |    |   |    |
| 2303** | manufacture and similar       |   |   |   |   |    |   |    |
|        | residues, beet-pulp, begasse  |   |   |   |   |    |   |    |
|        | and other waste of sugar      |   |   |   |   |    |   |    |
|        | manufacture, brewing or       |   |   |   |   |    |   |    |
|        | distilling dregs and waste,   |   |   |   |   |    |   |    |
|        | whether or not in the form of |   |   |   |   |    |   |    |
|        | pellets:**                    |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Residues of starch         | 5 |   | 3 | 1 |    | k | AB |
| 031000 | manufacture and similar       |   |   | 0 | 3 |    | g |    |
|        | residues                      |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Beet-pulp, bagasses and    | 5 |   | 3 | 1 | 5, | k | AB |
| 032000 | other waste of sugar          |   |   | 0 | 3 | 11 | g |    |
|        | manufacture                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Brewing or distilling      | 5 |   | 3 | 1 |    | k | AB |
| 033000 | dregs and waste               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Oil-cake and other solid    |   |   |   |   |    |   |    |
| 2304** | residues, whether or not      |   |   |   |   |    |   |    |
|        | ground or in the form of      |   |   |   |   |    |   |    |
|        | pellets, resulting from the   |   |   |   |   |    |   |    |
|        | extraction of soybean oil**   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\--Oilcake                  | 5 |   | 3 | 1 | 11 | k | AB |
| 040010 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\--Other                    | 5 |   | 3 | 1 | 11 | k | AB |
| 040090 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Oilcake and other solid     |   |   |   |   |    |   |    |
| 2305** | residues, whether or not      |   |   |   |   |    |   |    |
|        | ground or in the form of      |   |   |   |   |    |   |    |
|        | pellets, resulting from the   |   |   |   |   |    |   |    |
|        | extraction of groundnut       |   |   |   |   |    |   |    |
|        | oil:**                        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | Oilcake and other solid       | 5 |   | 3 | 1 |    | k | AB |
| 050000 | residues, whether or not      |   |   | 0 | 3 |    | g |    |
|        | ground or in the form of      |   |   |   |   |    |   |    |
|        | pellets, resulting from the   |   |   |   |   |    |   |    |
|        | extraction of ground-nut oil  |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Oilcake and other solid     |   |   |   |   |    |   |    |
| 2306** | 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:**     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of cotton seeds            | 5 |   | 3 | 1 |    | k | AB |
| 061000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of linseed                 | 5 |   | 3 | 1 |    | k | AB |
| 062000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of sunflower seeds         | 5 |   | 3 | 1 |    | k | AB |
| 063000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Of rape or colza seeds     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \--Of low erucic acid rape of | 5 |   | 3 | 1 |    | k | AB |
| 064100 | colza seeds                   |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \--Other                      | 5 |   | 3 | 1 |    | k | AB |
| 064900 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of coconut or copra        | 5 |   | 3 | 1 |    | k | AB |
| 065000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of palm nuts or kernels    | 5 |   | 3 | 1 |    | k | AB |
| 066000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Of maize (corn) germ       | 5 |   | 3 | 1 |    | k | AB |
| 067000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \- Other                      | 5 |   | 3 | 1 |    | k | AB |
| 069000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Wine lees; argol:**         |   |   |   |   |    |   |    |
| 2307** |                               |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | Wine lees; argol              | 5 |   | 3 | 1 |    | k |    |
| 070000 |                               |   |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Vegetable materials and     |   |   |   |   |    |   |    |
| 2308** | 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     | Vegetable materials and       | 5 |   | 3 | 1 | 0, | k | AB |
| 080000 | vegetable waste, vegetable    |   |   | 5 | 3 | 5, | g |    |
|        | residues and by-products,     |   |   |   |   | 13 |   |    |
|        | whether or not in the form of |   |   |   |   |    |   |    |
|        | pellets, of a kind used in    |   |   |   |   |    |   |    |
|        | animal feeding, not elsewhere |   |   |   |   |    |   |    |
|        | specified or included:        |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Preparations of a kind used |   |   |   |   |    |   |    |
| 2309** | in animal feeding:**          |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Dog or cat food, put up    |   |   |   |   |    |   |    |
|        | for retail sale:              |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-- In airtight containers  | 1 |   | 9 | 1 | 11 | k | AB |
| 091010 |                               | 5 |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\--Other                    | 1 |   | 9 | 1 | 11 | k | AB |
| 091090 |                               | 5 |   | 0 | 3 |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-- Preparations for use in | 5 |   | 1 | 1 | 1  | k | AB |
| 099010 | making of complete feeds or   |   |   | 4 | 3 | 1, | g |    |
|        | supplementary feeds           |   |   |   |   | 13 |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 23     | \-\-- Other                   | 6 |   | 1 | 1 | 11 | k | AB |
| 099090 |                               | . |   | 4 | 3 |    | g |    |
|        |                               | 7 |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+

#  Chapter 24: Tobacco and Manufactured Tobacco Substitutes

Chapter Note:

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

+--------+-------------------------------+---+---+---+---+----+---+----+
| *      | ###### Description            | * | * | * | * | ** | # | *  |
| *HS#** |                               | * | * | * | * | Dr | # | *S |
|        |                               | M | B | G | V | aw | # | &C |
|        |                               | F | A | e | A | -b | # | ** |
|        |                               | N | * | n | T | ac | # |    |
|        |                               | \ | * | * | * | k% | # |    |
|        |                               | % |   | * | * | ** |   |    |
|        |                               | * | * |   |   |    | U |    |
|        |                               | * | * | * | * |    | n |    |
|        |                               |   | % | * | * |    | i |    |
|        |                               |   | * | % | % |    | t |    |
|        |                               |   | * | * | * |    |   |    |
|        |                               |   |   | * | * |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Unmanufactured tobacco;     |   |   |   |   |    |   |    |
| 2401** | tobacco refuse:**             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Tobacco, not               |   |   |   |   |    |   |    |
|        | stemmed/stripped:             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \-\-- Flue-cured              | 1 | 9 | 7 | 1 | 5, | k | 7  |
| 011010 |                               | 0 | . | 0 | 7 | 13 | g | AB |
|        |                               |   | 4 |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \-\-- Other                   | 1 |   | 7 | 1 | 5  | k | 7  |
| 011090 |                               | 0 |   | 0 | 7 |    | g | AB |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Tobacco, partly or wholly  |   |   |   |   |    |   |    |
|        | stemmed/stripped:             |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \-\-- Flue-cured              | 1 |   | 7 | 1 | 5, | k | 7  |
| 012010 |                               | 0 |   | 0 | 7 | 13 | g | AB |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \-\-- Other                   | 1 |   | 7 | 1 | 5  | k | 7  |
| 012090 |                               | 0 |   | 0 | 7 |    | g | AB |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \- Tobacco refuse             | 1 |   | 7 | 1 | 13 | k | A  |
| 013000 |                               | 0 |   | 0 | 7 | ,5 | g | B7 |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Cigars, cheroots,           |   |   |   |   |    |   |    |
| 2402** | cigarillos and cigarettes, of |   |   |   |   |    |   |    |
|        | tobacco or of tobacco         |   |   |   |   |    |   |    |
|        | substitutes:**                |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \- Cigars, cheroots and       | 2 |   | 1 | 1 |    | k | 7B |
| 021000 | cigarillos, containing        | 5 |   | 8 | 7 |    | i |    |
|        | tobacco                       |   |   | 0 |   |    | l |    |
|        |                               |   |   |   |   |    | o |    |
|        |                               |   |   |   |   |    | p |    |
|        |                               |   |   |   |   |    | i |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | c |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | s |    |
|        |                               |   |   |   |   |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \- Cigarettes containing      | 2 |   | 1 | 1 |    | k | 7  |
| 022000 | tobacco                       | 5 |   | 8 | 7 |    | i | AB |
|        |                               |   |   | 0 |   |    | l |    |
|        |                               |   |   |   |   |    | o |    |
|        |                               |   |   |   |   |    | p |    |
|        |                               |   |   |   |   |    | i |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | c |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | s |    |
|        |                               |   |   |   |   |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \- Other                      | 2 |   | 1 | 1 |    | k |    |
| 029000 |                               | 5 |   | 8 | 7 |    | i |    |
|        |                               |   |   | 0 |   |    | l |    |
|        |                               |   |   |   |   |    | o |    |
|        |                               |   |   |   |   |    | p |    |
|        |                               |   |   |   |   |    | i |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | c |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | s |    |
|        |                               |   |   |   |   |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2402   | Cigarettes containing tobacco | 2 |   | 1 | 1 |    | k | 7  |
| 900010 | substitutes                   | 5 |   | 8 | 7 |    | i |    |
|        |                               |   |   | 0 |   |    | l |    |
|        |                               |   |   |   |   |    | o |    |
|        |                               |   |   |   |   |    | p |    |
|        |                               |   |   |   |   |    | i |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | c |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | s |    |
|        |                               |   |   |   |   |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2402   | Cigars, cheroots and          | 2 |   | 1 | 1 |    | k | 7  |
| 900090 | cigarillos, containing        | 5 |   | 8 | 7 |    | i |    |
|        | tobacco substitutes           |   |   | 0 |   |    | l |    |
|        |                               |   |   |   |   |    | o |    |
|        |                               |   |   |   |   |    | p |    |
|        |                               |   |   |   |   |    | i |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | c |    |
|        |                               |   |   |   |   |    | e |    |
|        |                               |   |   |   |   |    | s |    |
|        |                               |   |   |   |   |    | / |    |
|        |                               |   |   |   |   |    | k |    |
|        |                               |   |   |   |   |    | g |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| **     | **Other manufactured tobacco  |   |   |   |   |    |   |    |
| 2403** | and manufactured tobacco      |   |   |   |   |    |   |    |
|        | substitutes; \"homogenized\"  |   |   |   |   |    |   |    |
|        | or \"reconstituted\" tobacco; |   |   |   |   |    |   |    |
|        | tobacco extracts and          |   |   |   |   |    |   |    |
|        | essences:**                   |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \- Smoking tobacco, whether   | 5 | 5 | 1 | 1 | 13 | k | 7  |
| 031000 | or not containing tobacco     | 7 | 0 | 8 | 7 |    | g | AB |
|        | substitutes in any proportion |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
|        | \- Other:                     |   |   |   |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \-- \"Homogenized\" or        | 5 |   | 1 | 1 | 13 | k |    |
| 039100 | \"reconstituted\" tobacco     | 7 |   | 8 | 7 |    | g |    |
|        |                               |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2403   | Reconstituted tobacco         | 5 |   | 1 | 1 | 13 | k | A  |
| 910010 |                               | 7 |   | 8 | 7 |    | g | B7 |
|        |                               |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2403   | Homogenized tobacco           | 5 |   | 1 | 1 | 13 | k | A  |
| 910090 |                               | 7 |   | 8 | 7 |    | g | B7 |
|        |                               |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 24     | \-- Other                     | 5 |   | 1 | 1 | 5  | k |    |
| 039900 |                               | 7 |   | 8 | 7 |    | g |    |
|        |                               |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2403   | Tobacco extracts and essences | 5 |   | 1 | 1 | 5  | k | 7  |
| 990010 |                               | 7 |   | 8 | 7 |    | g | AB |
|        |                               |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+
| 2403   | Other manufactured tobacco    | 5 |   | 1 | 1 | 5  | k | AB |
| 990090 | and manufactured tobacco      | 7 |   | 8 | 7 |    | g |    |
|        | substitutes                   |   |   | 0 |   |    |   |    |
+--------+-------------------------------+---+---+---+---+----+---+----+