WORLD TRADE G/RO/19/Add.1
14November 1997
ORGANIZATION(97-4929)
Committee onRules ofOrigin
NINTH REPORT OFTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
TOTHE COMMITTEE ONRULES OFORIGIN
Note bytheSecretariat
Addendum
TheTechnical Committee onRules ofOrigin hassubmitted totheCommittee onRules ofOrigin
results ofitswork inanadministrative document (template) which contains agreed product-specific
rulesoforiginconcerningcertainproductsandproductssectors(Basket1decisions)aswellasunresolved
issues onwhich theTechnical Committee wasunable toreach consensus afterexhausting itstechnical
discussions. Asindicated indocument G/RO/19, theadministrative document isherewith circulated
toMembers, together withtheletter oftransmission oftheChairman oftheTechnical Committee on
Rules ofOrigin.G/RO/19/Add.1
Page2
Brussels, 20October 1997
Dear MsBerrig,
AtitsNinthSessiontheTechnicalCommitteeonRulesofOrigincontinueditssecondexamination
ofproposed rules oforigin, taking upChapters 25though 32(part), 41through 58,64-73 and92of
theHarmonized System under thework programme fortheharmonization ofrules oforigin.
Accordingly, Iamsubmitting totheCommittee onRules ofOrigin onbehalf oftheTechnical Committee
thefollowing work results under theharmonization work programme :
I. Rules ofOrigin asagreed byconsensus intheTechnical Committee forproducts andproduct
sectors classified intheabove-referenced chapters oftheHarmonized System. Theagreed Rules of
Origin,designatedasBasket1decisions,appearinthetablesappendedtotheenclosedreferraldocuments
41.737 (41-43); 41.738 (25-27); 41.821 (50-58); 41.823 (64-67); 41.824 (68-70); 41.838 (28-29);
41.839 (44-49); 41.841 (92); 41.846 (71); 41.847 (30-32); 41.849 (72-73). TheTechnical Committee
understands thatthese rules aretobeconsidered bytheCommittee onRules ofOrigin withaview
towards theirendorsement.
II. Unresolved Issues which theTechnical Committee, upon exhausting itsdiscussions without
reaching consensus, hasdecided should bereferred totheCommittee foritsconsideration. Ingeneral,
these issues relate totheidentification ofthelastsubstantial transformation performed onagood.
Theenclosed referral documents identify theissues fordecision, setoutthediffering views andoptions
presented during Technical Committee discussions, andidentify therelevant Harmonized System codes
anddescriptions aswellastherelevant Technical Committee documents. Theunresolved issues for
decision bytheCommittee areidentified alsointheappended tables.
TheTechnical Committee andtheWCO Secretariat stand ready toassist theCommittee as
itaddresses these issues.
Please accept, MsBerrig, theassurance ofmyhighest consideration.
Yours sincerely,
R.JANECZKO,
Chairman.
Enclosures :
1. Referral documents forunresolved issues: 41.737 (41-43); 41.738 (25-27); 41.821 (50-58);
41.823 (64-67); 41.824 (68-70); 41.838 (28-29); 41.839 (44-49); 41.841 (92); 41.846 (71); 41.847
(30-32); 41.849 (72-73). Annexed tothese documents aretables withagreed rules oforigin and
proposed rules oforigin relating tounresolved issues; these tables contain alsoBasket 2issues still
retained forfurther discussion bytheTCRO. Theheadings concerned areprinted insmall lettering;
2. Terminology Guide.G/RO/19/Add.1
Page3
Brussels, 17October 1997.
AGREED RULES OFORIGIN SUBMITTED BYTHE
TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
(Designated as"Basket 1"intheAnnex)
_____________
SECOND REFERRAL FOR CHAPTERS 25to27
_____________
1. TheCommittee onRules ofOrigin isinvited totakenoteofthefollowing modifications the
Technical Committee onRules ofOrigin hasreached byconsensus atits9thSession heldfrom
8September to26September 1997.
(a) Theharmonized ruleoforigin forproducts ofHS2517.20 should be"achange tothis
subheading fromanyother subheading (CTSH)". Consequently, theBasket 2decision
forthissubheading isnowchanged toBasket 1;
(b) Theharmonized ruleoforigin forproducts ofHSex2519.90(b) should beadjusted
toread: "achange tothissplitsubheading from anyother heading (CTH)". Thisis
abetter reflection ofthefactthatthemagnesium oxide ofthissplitsubheading may
beobtained from magnesium hydroxide classified inother heading; and
(c) Adefinition on"chemical reaction" tobeadopted forthepurposes ofexpressing
substantial transformation forproducts ofChapter 27.Thetextofthedefinition should
read:
A"chemical reaction" isaprocess (including abiochemical process) which results inamolecule
withanewstructure bybreaking intramolecular bonds andbyforming newintramolecular bonds, or
byaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
(a) dissolving inwater orother solvents;
(b) theelimination ofsolvents including solvent water; or
(c) theaddition orelimination ofwater ofcrystallization.
2. Anupdated version ofthetextofharmonized rulesoforigin forgoods ofHSChapters 25to
27isattheAnnex tothisdocument.G/RO/19/Add.1
Page4CHAPTER 25
[Chapter Residual Rule:
1. When goods ofthisChapter which comprise asingle commercial product andconsist ofamixture ofmaterials ofthesame heading orsubheading, arenot
wholly obtained inasingle country inaccordance withAppendix 1andapplication oftheproduct specific rules ofthisAppendix donotresult ina
determination ofasingle country oforigin, thecountry oforigin shall bethecountry from which thematerials (taken together) thatpredominate byweight
over allother materials (taken together) obtained from anyother single country. (US)] Basket 2
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 25 Salt; Sulphur; Earth andStone;
Plastering Materials, Lime and
Cement
25.01 Salt (including table saltand
denatured salt) andpure sodium
chloride, whether ornotinaqueous
solution orcontaining added
anti-caking orfree-flowing agents;
seawaterAsindicated atthesplit heading level.
ex25.01 (a) -Pure sodium chloride CTHS Basket 1
ex25.01 (b) -Refined salt, other than pure sodium
chlorideCTHS
ex25.01 (c) -Other Thecountry oforigin ofthegoods shall be
thecountry inwhich thegoods ofthissplit
heading areobtained intheir natural or
unprocessed state.Basket 1
25.02 Unroasted iron pyrites Thecountry oforigin ofthegoods shall be
thecountry inwhich theunroasted iron
pyrites areobtained intheir natural or
unprocessed state.
25.03 Sulphur ofallkinds, other than
sublimed sulphur, precipitated
sulphur andcolloidal sulphur.Asindicated atthesplit heading level.G/RO/19/Add.1
Page5HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex25.03 (a) -Pure orrefined CTHS Basket 1
ex25.03 (b) -Other Thecountry oforigin ofthegoods shall be
thecountry inwhich thesulphur ofthis
split heading isobtained initsnatural or
unprocessed state.
25.04 Natural graphite Thecountry oforigin ofthegoods shall be
thecountry inwhich thenatural graphite of
thisheading isobtained initsnatural or
unprocessed state.Basket 1
2504.10 -Inpowder orinflakes Asindicated attheheading level.
2504.90 -Other
25.05 Natural sands ofallkinds, whether
ornotcoloured, other than
metal-bearing sands ofChapter 26Thecountry oforigin ofthegoods shall be
thecountry inwhich thenatural sands of
thisheading areobtained intheir natural or
unprocessed state.Basket 1
2505.10 -Silica sands andquartz sands Asindicated attheheading level.
2505.90 -Other
25.06 Quartz (other than natural sands);
quartzite, whether ornotroughly
trimmed ormerely cut,bysawing
orotherwise, into blocks orslabs of
arectangular (including square)
shape.Thecountry oforigin ofthegoods shall be
thecountry inwhich thequartz orquartzite
ofthisheading isobtained initsnatural or
unprocessed state.Basket 1
2506.10 -Quartz Asindicated attheheading level.
-Quartzite:
2506.21 --Crude orroughly trimmed
2506.29 --Other
25.07 Kaolin andother kaolinic clays,
whether ornotcalcined.Asindicated atthesplit heading level.
ex25.07 (a) -Calcined CTHS Basket 1G/RO/19/Add.1
Page6HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex25.07 (b) -Other Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
split heading areobtained intheir natural
orunprocessed state.
25.08 Other clays (not including expanded
clays ofheading No._68.06),
andalusite, kyanite andsillimanite,
whether ornotcalcined; mullite;
chamotte ordinas earths.Asindicated atthesplit heading level.
ex25.08 (a) -Calcined CTHS Basket 1
ex25.08 (b) -Other Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
split heading areobtained intheir natural
orunprocessed state.
2508.10 -Bentonite Asindicated attheheading level.
2508.20 -Decolourising earths and fuller ’s
earth
2508.30 -Fire-clay
2508.40 -Other clays
2508.50 -Andalusite, kyanite andsillimanite
2508.60 -Mullite
2508.70 -Chamotte ordinas earths
25.09 Chalk Thecountry oforigin ofthegoods shall be
thecountry inwhich thechalk ofthis
heading isobtained initsnatural or
unprocessed state.Basket 1
25.10 Natural calcium phosphates, natural
aluminium phosphates and
phosphatic chalkThecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
heading areobtained intheir natural or
unprocessed state.Basket 1
2510.10 -Unground Asindicated attheheading level.G/RO/19/Add.1
Page7HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
2510.20 -Ground
25.11 Natural barium sulphate (barytes);
natural barium carbonate
(witherite), whether ornotcalcined,
other than barium oxide ofheading
No.28.16.Asindicated atthesubheading level.
2511.10 -Natural barium sulphate (barytes) Thecountry oforigin ofthegoods shall be
thecountry inwhich thenatural barium
sulphate ofthissubheading isobtained in
itsnatural orunprocessed state.Basket 1
2511.20 -Natural barium carbonate (witherite) Asindicated atthesplit subheading level.
ex2511.20 (a) --Calcined CTSHS. Basket 1
ex2511.20 (b) --Other Thecountry oforigin ofthegoods shall be
thecountry inwhich themineral ofthis
split subheading isobtained initsnatural
orunprocessed state.
25.12 Siliceous fossil meals (forexample,
kieselguhr, tripolite anddiatomite)
andsimilar siliceous earths, whether
ornotcalcined, ofanapparent
specific gravity of1orless.Asindicated atthesplit heading level.
ex25.12 (a) -Calcined CTHS Basket 1
ex25.12 (b) -Other Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
split heading areobtained intheir natural
orunprocessed state.
25.13 Pumice stone; emery; natural
corundum, natural garnet andother
natural abrasives, whether ornot
heat-treated.Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
heading areobtained intheir natural or
unprocessed state.Basket 1
-Pumice stone: Asindicated attheheading level.G/RO/19/Add.1
Page8HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
2513.11 --Crude orinirregular pieces,
including crushed pumice
(“bimskies ”)
2513.19 --Other
2513.20 -Emery, natural corundum, natural
garnet andother natural abrasives
25.14 Slate, whether ornotroughly
trimmed ormerely cut,bysawing
orotherwise, into blocks orslabs of
arectangular (including square)
shape.Thecountry oforigin ofthegoods shall be
thecountry inwhich theslate ofthis
heading isobtained initsnatural or
unprocessed state.Basket 1
25.15 Marble, travertine, ecaussine and
other calcareous monumental or
building stone ofanapparent
specific gravity of2.5ormore, and
alabaster, whether ornotroughly
trimmed ormerely cut,bysawing
orotherwise, into blocks orslabs of
arectangular (including square)
shape.Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals of
heading areobtained intheir natural or
unprocessed state.Basket 1
-Marble andtravertine: Asindicated attheheading level.
2515.11 --Crude orroughly trimmed
2515.12 --Merely cut,bysawing or
otherwise, intoblocks orslabs ora
rectangular (including square) shape
2515.20 -Ecaussine andother calcareous
monumental orbuilding stone;
alabasterAsindicated attheheading level.G/RO/19/Add.1
Page9HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
25.16 Granite, porphyry, basalt, sandstone
andother monumental orbuilding
stone, whether ornotroughly
trimmed ormerely cut,bysawing
orotherwise, into blocks orslabs of
arectangular (including square)
shape.Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
heading areobtained intheir natural or
unprocessed state.Basket 1
-Granite: Asindicated attheheading level.
2516.11 --Crude orroughly trimmed
2516.12 --Merely cut,bysawing otherwise,
intoblocks orslabs ofarectangular
(including square) shape)
-Sandstone
2516.21 --Crude orroughly trimmed
2516.22 --Merely cut,bysawing or
otherwise, intoblocks orslabs ofa
rectangular (including square) shape
2616.90 -Other monumental orbuilding
stone
25.17 Pebbles, gravel, broken orcrushed
stone, ofakind commonly used for
concrete aggregates, forroad
metalling orforrailway orother
ballast, shingle andflint, whether or
notheat-treated; macadam ofslag,
dross orsimilar industrial waste,
whether ornotincorporating the
materials cited inthefirst part of
theheading; tarred macadam;
granules, chippings andpowder, of
stones ofheading No.25.15 or
25.16, whether ornotheat-treated.Asindicated atthesubheading level.G/RO/19/Add.1
Page10HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
2517.10 -Pebbles, gravel, broken orcrushed
stone, ofakind commonly used for
concrete aggregates, forroad metalling
orforrailway orother ballast shingle
andflint, whether ornotheat treatedThecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
subheading areobtained intheir natural or
unprocessed state.Basket 1
2517.20 -Macadam ofslag, dross orsimilar
industrial waste, whether ornot
incorporating thematerials cited in
subheading No.2517.10CTSH Basket 1
2517.30 -Tarred macadam CTSH Basket 1
-Granules, chippings andpowder, of
stones ofheading No.25.15 or25.16,
whether ornotheat treated
2517.41 --Ofmarble Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
subheading areobtained intheir natural or
unprocessed state.Basket 1
2517.49 --Other Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
subheading areobtained intheir natural or
unprocessed state.Basket 1
25.18 Dolomite, whether ornotcalcined;
dolomite roughly trimmed or
merely cut,bysawing orotherwise,
into blocks orslabs ofarectangular
(including square) shape;
agglomerated dolomite (including
tarred dolomite).Asindicated atthesubheading level.
2518.10 -Dolomite notcalcined Thecountry oforigin ofthegoods shall be
thecountry inwhich thedolomite ofthis
subheading isobtained initsnatural or
unprocessed state.Basket 1
2518.20 -Calcined dolomite CTSH Basket 1G/RO/19/Add.1
Page11HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
2518.30 Agglomerated dolomite (including
tarred dolomite)Asindicated atthesplit subheading level.
ex2518.30 (a) -Tarred dolomite CTSHS Basket 1
ex2518.30 (b) -Other Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
split subheading areobtained intheir
natural orunprocessed state.
25.19 Natural magnesium carbonate
(magnesite); fused magnesia;
dead-burned (sintered) magnesia,
whether ornotcontaining small
quantities ofother oxides added
before sintering; other magnesium
oxide, whether ornotpure.Asindicated atthesubheading level.
2519.10 -Natural magnesium carbonate
(magnesite)Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
subheading areobtained intheir natural or
unprocessed state.Basket 1
2519.90 -Other Asindicated atthesplit subheading level.
ex2519.90 (a) --Calcined, fused orsintered CTSHS Basket 1
ex2519.90 (b) --Other CTH
25.20 Gypsum; anhydrite; plasters
(consisting ofcalcined gypsum or
calcium sulphate) whether ornot
coloured, with orwithout small
quantities ofaccelerators or
retarders.Asindicated atthesubheading level.
2520.10 -Gypsum; anhydrite Thecountry oforigin ofthegoods shall be
thecountry inwhich thegypsum or
anhydrite ofthissubheading isobtained in
itsnatural orunprocessed state.Basket 1
2520.20 -Plasters CTSH Basket 1G/RO/19/Add.1
Page12HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
25.21 Limestone flux; limestone andother
calcareous stone, ofakind used for
themanufacture oflime orcement.Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
heading areobtained intheir natural or
unprocessed state.Basket 1
25.22 Quicklime, slaked lime and
hydraulic lime, other than calcium
oxide andhydroxide ofheading No.
28.25.Asindicated atthesubheading level.
2522.10 -Quicklime CTH Basket 1
2522.20 -Slaked lime CTSH Basket 1
2522.30 -Hydraulic lime CTH Basket 1
25.23 Portland cement, aluminous cement,
slag cement, supersulphate cement
andsimilar hydraulic cements,
whether ornotcoloured orinthe
form ofclinkersAsindicated atthesubheading level.
2523.10 -Cement clinkers CTH Basket 1
-Portland cement:
2523.21 --White cement, whether ornot
artificially coloured[CTH]
[CTSH]Submitted toCRO fordecision
2523.29 --Other [CTH]
[CTSH]Submitted toCRO fordecision
2523.30 -Aluminous cement [CTH]
[CTSH]Submitted toCRO fordecision
2523. 90 -Other hydraulic cements [CTH]
[CTSH]Submitted toCRO fordecision
25.24 Asbestos Thecountry oforigin ofthegoods shall be
thecountry inwhich theasbestos ofthis
heading isobtained initsnatural or
unprocessed state.Basket 1G/RO/19/Add.1
Page13HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
25.25 Mica, including splittings; mica
waste.Asindicated atthesubheading level.
2525.10 -Crude mica andmica rifted into
sheets orsplittingsThecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
subheading areobtained intheir natural or
unprocessed stateBasket 1
2525.20 -Mica powder Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
subheading areobtained intheir natural or
unprocessed stateBasket 1
2525.30 -Mica waste Thecountry oforigin ofthegoods shall be
thecountry inwhich themica waste ofthis
subheading isderived.Basket 1
25.26 Natural steatite, whether ornot
roughly trimmed ormerely cut,by
sawing orotherwise, into blocks or
slabs ofarectangular (including
square) shape; talc.Asindicated atthesubheading level.
2526.10 -Notcrushed, notpowdered Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
subheading areobtained intheir natural or
unprocessed stateBasket 1
2526.20 -Crushed orpowdered [CTSH]
[The country oforigin ofthegoods shall
bethecountry inwhich theminerals of
thissubheading areobtained intheir
natural orunprocessed state]Submitted toCRO fordecision
25.27 Natural cryolite; natural chiolite Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
heading areobtained intheir natural or
unprocessed stateBasket 1G/RO/19/Add.1
Page14HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
25.28 Natural borates andconcentrates
thereof (whether ornotcalcined),
butnotincluding borates separated
from natural brine; natural boric
acid containing notmore than 85%
ofH3BO3calculated onthedry
weight.Asindicated atthesplit heading level.
ex25.28 (a) -Calcined CTHS Basket 1
ex25.28 (b) -Other Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
split heading areobtained intheir natural
orunprocessed state
2528.10 -Natural sodium borates and
concentrates thereof (whether ornot
calcined)Asindicated atthesplit heading level.
2528.90 -Other Asindicated atthesplit heading level.
25.29 Felspar; leucite; nepheline and
nepheline syenite; fluorsparThecountry oforigin ofthegoods shall be
thecountry inwhich theminerals ofthis
heading areobtained intheir natural or
unprocessed stateBasket 1
2529.10 -Felspar Asindicated attheheading level.
-Fluorspar:
2529.21 --Containing byweight 97% orless
ofcalcium fluoride
2529.22 --Containing byweight more than
97% ofcalcium fluoride
2529.30 -Leucite; nepheline andnepheline
syenite
25.30 Mineral substances notelsewhere
specified orincluded.Asindicated atthesplit heading level.
ex25.30 (a) -Calcined. CTHS Basket 1G/RO/19/Add.1
Page15HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex25.30 (b) -Molybdenite concentrates [CTH]
[CTH, except from concentrates ofheading
26.13]Submitted toCRO fordecision
ex25.30 (c) -Other Thecountry oforigin ofthegoods shall be
thecountry inwhich theminerals thissplit
heading areobtained intheir natural or
unprocessed stateBasket 1
2530.10 -Vermiculite, perlite andchlorites,
unexpandedAsindicated atthesplit heading level.
2530.20 -Kieserite, epsomite (natural
magnesium sulphates)Asindicated atthesplit heading level.
2530.40 -Natural micaceous ironoxides
2530.90 -OtherG/RO/19/Add.1
Page16CHAPTER 26
Notes
[Chapter Residual Rule:
1.When goods ofthisChapter which comprise asingle commercial product andconsist ofamixture ofmaterials ofthesame heading orsubheading, arenotwholly obtained
inasingle country inaccordance with Appendix 1andapplication oftheproduct specific rules ofthisAppendix donotresult inadetermination ofasingle country oforigin,
thecountry oforigin shall bethecountry from which thematerials (taken together) thatpredominate byweight over allother materials (taken together) obtained from any
other single country. (US)] Basket 2
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 26 Ores, Slag andAsh
26.01 -26.17 Seeindividual headings and
subheadings setoutbelow.Asindicated atthesplit heading level.
ex26.01(a) to
ex26.17(a)-Concentrated bycalcining or
roasting[CTHS] Submitted toCRO fordecision
[The country oforigin ofthegoods shall
bethecountry inwhich themetal ores are
obtained intheir natural orunprocessed
state]
ex26.01 (b)to
ex26.17 (b)-Concentrated otherwise [CTHS] Submitted toCRO fordecision
[The country oforigin ofthegoods shall
bethecountry inwhich themetal ores are
obtained intheir natural orunprocessed
state]G/RO/19/Add.1
Page17HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex26.01 (c)to
ex26.17 (c)-Other Thecountry oforigin ofthegoods shall be
thecountry inwhich themetal ores are
obtained intheir natural orunprocessed
state.Basket 1
26.01 Iron ores andconcentrates,
including roasted iron pyritesAsindicated atthesplit heading level.
-Iron ores andconcentrates, other than
roasted ironpyrites:
2601.11 --Non-agglomerated
2601.12 --Agglomerated
2601.20 -Roasted ironpyrites
26.02 Manganese ores andconcentrates,
including manganiferous iron ores
andconcentrates with amanganese
content of20% ormore, calculated
onthedryweight
26.03 Copper ores andconcentrates
26.04 Nickel ores andconcentrates
26.05 Cobalt ores andconcentrates
26.06 Aluminium ores andconcentrates
26.07 Lead ores andconcentrates
26.08 Zinc ores andconcentrates
26.09 Tinores andconcentrates
26.10 Chromium ores andconcentrates
26.11 Tungsten ores andconcentrates Asindicated atthesplit heading level
26.12 Uranium orthorium ores and
concentrates
2612.10 Uranium ores andconcentrates
2612.20 Thorium ores andconcentratesG/RO/19/Add.1
Page18HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
26.13 Molybdenum ores andconcentrates
2613.20 -Roasted
2613.90 -Other
26.14 Titanium ores andconcentrates
26.15 Niobium, tantalum, vanadium or
zirconium ores andconcentrates
2615.10 -Zirconium ores andconcentrates
261590 -Other
26.16 Precious metal ores and
concentrates
2616.10 -Silver ores andconcentrates
2616.90 -Other
26.17 Other ores andconcentrates
2617.10 -Antimony ores andconcentrates
2617.90 -Other
26.18 Granulated slag (slag sand) from
themanufacture ofiron orsteel.Thecountry oforigin ofthegoods shall be
thecountry inwhich theslags ofthis
heading arederived.Basket 1
26.19 Slag, dross (other than granulated
slag), scalings andother waste from
themanufacture ofiron orsteel.Thecountry oforigin ofthegoods shall be
thecountry inwhich theslags, dross,
scalings orother waste ofthisheading are
derived.Basket 1
26.20 Ash andresidues (other than from
themanufacture ofiron orsteel),
containing metals ormetal
compounds.Thecountry oforigin ofthegoods shall be
thecountry inwhich theashorresidues of
thisheading arederived.Basket 1
-Containing mainly zinc: Asindicated attheheading level.
2620.11 --Hard zinc spelter
2620.19 --OtherG/RO/19/Add.1
Page19HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
2620.20 -Containing mainly lead
2620.30 -Containing mainly copper
2620.40 -Containing mainly aluminium
2620.50 -Containing mainly vanadium
2620.90 -Other
26.21 Other slag andash, including
seaweed ash(kelp).Thecountry oforigin ofthegoods shall be
thecountry inwhich theslagorashofthis
heading isderived.Basket 1G/RO/19/Add.1
Page20CHAPTER 27
Chapter Notes:
1. Chemical reaction (Basket 1)
“Chemical reaction ”isaprocess (including abiochemical process) which results inamolecule with anewstructure bybreaking intramolecular bonds
andbyforming new intramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
(a) dissolving inwater orother solvents;
(b) theelimination ofsolvents including solvent water; or
(c) theaddition orelimination ofwater ofcrystallization.
2. Specific processes thatconfer origin (Basket 2)
“Goods ofheadings [27.07, 27.10 through 27.13] ofChapter 27(other than heading 27.09) thathave been obtained asaresult ofachemical reaction
orpecified physical separation process, including theprocesses listed below, aredeemed tobegoods ofthecountry where thereaction ortheprocess occurred:
[(a) vacuum distillation;]
[(b) redistillation byfractionation (including extractive distillation);]
(c) cracking (including catalytic cracking, hydrocracking, thermal cracking, coking, visbreaking, platforming);
(d) catalytic reforming;
(e) desulphurization (removal ofbound sulphur);
(f) alkylation (including dehydroalkylation, hydroalkylation);
(g) hydrogenation;
(h) extraction bymeans ofselective solvents;
(i) theprocess comprising allthefollowing operations: processing with concentrated sulphuric acid, oleum orsulphuric anhydride, neutralisation
with alkaline agents;
(j) polymerisation;
(k) isomerization;
[(l) deparaffinning byaprocess other than filtering, inrespect ofproducts falling within heading 27.10 only;]G/RO/19/Add.1
Page21[(m) inrespect offueloilsfalling within heading ex27.10, atmospheric distillation, oncondition thatlessthan30% ofthese products distils, byvolume,
including losses, at300oCbytheASTM D86method.]
[(n) inrespect ofheavy oilsother than gasoilsandfueloilsfalling within heading ex27.10 only treatment bymeans ofahigh-frequency electrical
brush-discharge.]
3. Mixing andblending: (Basket 2)
[For thepurposes ofheadings 2707 and2710 to2715, thedeliberate andproportionally controlled mixing orblending ofmaterials, which results inthe
production ofagood having physical, chemical ortechnical characteristics different from those oftheindividual constituents isconsidered tobeorigin conferring.
(EC)]
[Goods ofheadings 27.07 or27.10 thathave been obtained byblendin gtoconform tospecific predetermined physical specifications, such asboiling
point range, viscosity, solidification temperature, research ormotor octane numbers, cetane number, vapour pressure, smoke point, freeze point, volatility, or
density, which aredifferent from thespecifications oftheinput materials. (SG)]
[Goods ofheadings 27.07 or27.10 thathave been blended toconform tospecific predetermined physical specifications, such asboiling point range,
viscosity, solidification temperature, research ormotor octane number, orcetane number, which aredifferent from thespecifications oftheinput materials, are
deemed tobegoods ofthecountry where theblending occurred, provided that:
(a) Inthecase ofmotor fuels (other than diesel fuels), thegood hasaResearch Octane Number (RON) of6ormore units higher than thatofthe
blending component thatbyvolume constitutes thesingle largest blending component obtained from asingle country; or
(b) Inthecaseofother goods, notmore than 70percent byvolume oftheproduct iscomposed ofblending components originating from acountry
other than thecountry where theblending occurred. (US)]
4. Listofsimple processes which donotconfer origin: (Basket 2)
- cleaning
- decantation
- desalination
- water separation
- filtering
- colouring
- markingG/RO/19/Add.1
Page22- obtaining asulphur content asaresult ofmixing products with different sulphur contents
- anycombination ofthese operations. (EC)
5. Forthepurposes ofthisChapter, whenever theproduct specific rules provided forinthisAnnex refer tothisNote, thecovered goods shall originate
nthecountry from which themineral orgood wasextracted orotherwise obtained initsnatural orunprocessed state. (US) (Basket 2)
6. Value added rule(Basket 2)
Goods ofheadings 27.07 or27.10 thatarenotwholly theproduct ofonecountry shall bedeemed tooriginate inthelastcountry where oneofthefollowing
occurs:
TheCIFvalue ofnon-originating materials imported andused intheproduction does notexceed 75% oftheex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
Foreign Content =CIFValue ofNon-originating Raw Materials x100% <75%
Ex-Factory Price
where Ex-Factory Price: =Total materials cost+Direct labour costs +Overheads costs +Profits. (SG)
Chapter Residual Rules *
6 When goods ofthisChapter which comprise asingle commercial product andconsist ofamixture ofmaterials ofthesame heading orsubheading, are
notwholly obtained inasingle country inaccordance with Appendix 1andapplication oftheproduct specific rules ofthisAppendix donotresult inadetermination
ofthecountry oforigin, thecountry oforigin, shall bethecountry from which thematerials (taken together) thatpredominate byweight over allother materials
(taken together) obtained from anyother single country.
*Both theChapter Legal Notes andResidual Rules contain “rules oforigin ”.They have been presented inthismanner because ofgeneral applicability orfor
other purposes. Inourview, such rules cannot beintegrated conveniently within this“matrix ”format, yetmust beprovided insome manner soastoexhaust
allthepossible origin considerations. Weinvite theCommittee toexplore thissituation aspartofitsongoing review oftheorigin rules architecture. (US) (Basket
2)G/RO/19/Add.1
Page23HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 27 Mineral fuels, mineral oilsand
products oftheir distillation;
Bituminous substances; Mineral
waxes.
27.01 Coal; briquettes, ovoids andsimilar
solid fuels manufactured from coal.Asindicated atthesubheading level.
Coal, whether ornotpulverized, but
notagglomerated:
2701.11 --Anthracite Thecountry oforigin ofthegoods shall be
thecountry inwhich theanthracite ofthis
subheading isobtained initsnatural or
unprocessed state.Basket 1
2701.12 --Bituminous coal Thecountry oforigin ofthegoods shall be
thecountry inwhich thebituminous coal
ofthissubheading isobtained initsnatural
orunprocessed state.Basket 1
2701.19 --Other coal Thecountry oforigin ofthegoods shall be
thecountry inwhich thecoal ofthis
subheading isobtained initsnatural or
unprocessed state.Basket 1
2701.20 -Briquettes, ovoids andsimilar solid
fuels manufactured from coal[The country oforigin ofthegoods shall
bethecountry inwhich thebriquettes,
ovoids orsimilar solid fuels ofthis
subheading areobtained intheir natural or
unprocessed state.]Submitted toCRO fordecision
[CTSH]G/RO/19/Add.1
Page24HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
27.02 Lignite, whether ornot
agglomerated, excluding jet.Thecountry oforigin ofthegoods shall be
thecountry inwhich thelignite this
heading isobtained initsnatural or
unprocessed state.Basket 1
2702.10 -Lignite, whether ornotpulverized,
butnotagglomeratedAsindicated attheheading level.
2702.20 -Agglomerated lignite
27.03 Peat (including peat litter), whether
ornotagglomerated.Thecountry oforigin ofthegoods shall be
thecountry inwhich thepeat ofthis
heading isobtained initsnatural or
unprocessed state.Basket 1
27.04 Coke andsemi-coke ofcoal, of
lignite orofpeat, whether ornot
agglomerated; retort carbon.CTH Basket 1
27.05 Coal gas, water gas, producer gas
andsimilar gases, other than
petroleum gases andother gaseous
hydrocarbons.CTH Basket 1
27.06 Tardistilled from coal, from lignite
orfrom peat, andother mineral
tars, whether ornotdehydrated or
partially distilled, including
reconstituted tars.CTH Basket 1G/RO/19/Add.1
Page25HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
27.07 Oils andother products ofthe
distillation ofhigh temperature
coal tar;similar products inwhich
theweight ofthearomatic
constituents exceeds that ofthe
non-aromatic constituents.[CTH subject toChapter Notes] Basket 2
Change ofsubheading within theheading
byachemical reaction isdeemed tobea
substantial transformation. Refining
operations and/or oneormore specific
processes such asvacuum distillation,
cracking, reforming, etc., canbe
considered assubstantial transformations.
(NZ)
Change ofsubheading within thisheading
byachemical reaction isdeemed tobea
substantial transformation. (JPN)
Refining operations and/or oneormore
specific processes such asvacuum
distillation, cracking, reforming, etc., can
beconsidered assubstantial
transformations.
Mixing processes canbeconsidered as
substantial transformation ifthey fulfil
certain conditions, relating tothespecific
qualities oftheresulting products andthe
equipment ofplants. (EC)G/RO/19/Add.1
Page26HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Substantial transformation results from
chemical reaction. Petroleum processes
thatcause chemical reactions alter the
molecular structure ofcomplex
hydrocarbon compounds andfrom
different compounds. Thecompounds
thatareformed aresuitable fordifferent
uses andapplications compared tothe
original compounds. (SG)
Substantial transformation results from
physical separation processes such as
vacuum distillation andsolvent extraction.
Theprocesses isolate light end
hydrocarbons from complex
hydrocarbons. (SG)
Blending toconform tospecific
predetermined specifications issubstantial
transformation. Thefinished products
have acquired different properties and
specifications notpresent intheinputs
used. Toattain specific predetermined
specifications soastorender thefinished
product certain properties such as
protection from wear andcorrosion, use
over wide temperature range, etc. precise
formulation andblending under a
controlled environment arerequired.
(SG)G/RO/19/Add.1
Page27HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Due toon-going technological
developments, itisnotpossible todefine
anexhaustive range ofsubstantial
blending processes. Blending processes
involving proprietary formulation should
alsoberecognized assubstantial. An
alternative value-added rulewillallow for
expression ofsubstantial transformation
thatisintandem with technological
changes. Amaximum level of75%
foreign content isdeemed adequate. (SG)
2707.10 -Benzole Asindicated attheheading level.
2707.20 -Toluole
2707.30 -Xylole
2707.40 -Naphthalene
2707.50 -Other aromatic hydrocarbon
mixtures ofwhich 65% ormore by
volume (including losses) distils at
250oCbytheASTM D86 method
2707.60 -Other
2707.91 --Creosote oils
2707.99 --Other
27.08 Pitch andpitch coke, obtained
from coal tarorfrom other
mineral tars.Asindicated atthesubheading level.
2708.10 -Pitch CTH Basket 1
2708.20 -Pitch coke [CTH]
[CTSH]Submitted toCRO fordecisionG/RO/19/Add.1
Page28HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
27.09 Petroleum oilsandoilsobtained
from bituminous minerals, crude.Asindicated atthesplit heading level.
ex27.09 (a) Petroleum oils, crude Thecountry oforigin ofthegoods shall
bethecountry inwhich thecrude
petroleum oilsofthissplit heading are
obtained intheir natural orunprocessed
state.Basket 1
ex27.09 (b) Other CTH
27.10 Petroleum oilsandoilsobtained
from bituminous minerals, other
than crude; preparations not
elsewhere specified orincluded,
containing byweight 70%ormore
ofpetroleum oilsorofoilsobtained
from bituminous minerals, these
oilsbeing thebasic constituents of
thepreparations.[CTH subject toChapter Notes] Basket 2
Change within thisheading byachemical reaction
isdeemed tobeasubstantial transformation. (JPN)
Refining operations and/or one ormore specific
processes such asvacuum distillation, cracking,
reforming etc,canbeconsidered substantial
transformations. Mixing processes canbeconsidered
assubstantial transformation ifthey fulfil certain
conditions, relating tothespecific qualities ofthe
resulting products andtheequipment ofplants. (EC)
Refining operations and/or one ormore specific
processes such asvacuum distillation, cracking,
reforming, etc., canbeconsidered substantial
transformations.
Toreflect substantial transformation resulting from
blending. (NZ)
Substantial transformation results from chemical
reaction. Petroleum processes that cause chemical
reactions alter themolecular structure ofcomplex
hydrocarbon compounds andfrom different
compounds. The compounds that areformed are
suitable fordifferent uses andapplications compared
totheoriginal compounds. (SG)
Substantial transformation results from
physical separation processes such asvacuum
distillation andsolvent extraction. The
processes isolate light endhydrocarbons from
complex hydrocarbons. (SG)G/RO/19/Add.1
Page29HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Blending toconform tospecific predetermined
specifications issubstantial transformation. The
finished products have acquired different properties
andspecifications notpresent intheinputs used. To
attain specific predetermined specifications soasto
render thefinished product certain properties such
asprotection from wear andcorrosion, useover
wide temperature range, etc. precise formulation
andblending under acontrolled environment are
required. (SG)
Due toon-going technological developments, itis
notpossible todefine anexhaustive range of
substantial blending processes. Blending processes
involving proprietary formulation should also be
recognized assubstantial. Analternative
value-added rule will allow forexpression of
substantial transformation that isintandem with
technological changes. Amaximum level of75%
foreign content isdeemed adequate. (SG)
27.11 Petroleum gases andother gaseous
hydrocarbons.Proposals asindicated atthesubheading
level.
-Liquefied :
2711.11 --Natural gas [CTH subject toChapter Notes]
[CTSH] (NZ) (SG)
[CTSH, except from subheading 2711.21] (JPN)
[CTSH, except from subheading 2711.21 or2711.29]
(CAN) (PHI)Basket 2
2711.12 --Propane [CTH subject toChapter Notes]
[CTSH] (NZ) (SG)
[CTSH, except from subheading 2711.29] (JPN)
[CTSH, except from subheading 2711.21 or2711.29.
(CAN) (PHI)]Basket 2
2711.13 --Butanes [CTH subject toChapter Notes]
[CTSH] (NZ) (SG)
[CTSH, except from subheading 2711.29] (JPN)
[CTSH, except from subheading 2711.21 or2711.29.
(CAN) (PHI)]Basket 2G/RO/19/Add.1
Page30HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
2711.14 --Ethylene, propylene, butylene and
butadiene[CTH subject toChapter Notes]
[CTSH] (NZ) (SG)
[CTSH, except from subheading 2711.29] (JPN)
[CTSH. except from subheading 2711.21 or2711.29.
(CAN) (PHI)]Basket 2
2711.19 --Other [CTH subject toChapter Notes]
[CTSH] (NZ) (SG)
[CTSH, except from subheading 2711.29] (JPN)
[CTSH, except from subheading 2711.21 or2711.29]
(CAN) (PHI)Basket 2
-Ingaseous state :
2711.21 --Natural gas [CTH subject toChapter Notes]
[CTSH] (NZ) (SG)
[CTSH, except from subheading 2711.11] (JPN)
[CTSH, except from subheading 2711.11 to
2711.19]. (CAN) (PHI)Basket 2
2711.29 --Other [CTH subject toChapter Notes]
[CTSH] (NZ) (SG)
[CTSH, except from subheadings 2711.12 to
2711.21] (JPN)
[CTSH, except from subheading 2711.11 to2711.19]
(CAN) (PHI)Basket 2
27.12 Petroleum jelly; paraffin wax,
micro-crystalline petroleum wax,
slack wax, ozokerite, lignite wax,
peat wax, other mineral waxes, and
similar products obtained by
synthesis orbyother processes,
whether ornotcoloured.[CTH subject toChapter Notes] Basket 2
2712.10 -Petroleum jelly Proposals asindicated attheheading
level.
2712.20 -Paraffin wax containing byweight
lessthan 0.75% ofoil
2712.90 -OtherG/RO/19/Add.1
Page31HSCode
NumberDescription ofgoods Origin Criteria Notes Comments
A B C D E
27.13 Petroleum coke, petroleum bitumen
andother residues ofpetroleum
oilsorofoilsobtained from
bituminous minerals.[CTH subject toChapter Notes] Basket 2
-Petroleum coke : Asindicated attheheading level
2713.11 --Notcalcined
2713.12 --Calcined
2713.20 -Petroleum bitumen
2713.90 Other residues ofpetroleum oilsorof
oilsobtained from bituminous
minerals
27.14 Bitumen andasphalt, natural;
bituminous oroilshale andtar
sands; asphaltites andasphaltic
rocks.Thecountry oforigin ofthegoods shall
bethecountry inwhich goods ofthis
heading areobtained intheir natural or
unprocessed state.Basket 1
2714.10 -Bituminous oroilshale andtar
sandsAsindicated attheheading level.
2714.90 -Other
27.15 Bituminous mixtures based on
natural asphalt, onnatural
bitumen, onpetroleum bitumen, on
mineral taroronmineral tarpitch
(forexample, bituminous mastics,
cut-backs).[CTH subject toChapter Notes] Basket 2
27.16 Electrical energy. (optional
heading)Thecountry oforigin ofthegoods shall
bethecountry inwhich theelectrical
energy ofthisheading isgenerated.Basket 1G/RO/19/Add.1
Page 32
TERMINOLOGY GUIDE
Iftheruleispresented onheading level:
Forheading:
CTH - change tothisheading from anyother heading
Forsplitheading:
CTH - change tothissplitheading from anyother heading (N.B. changes from other
splits ofthisheading areexcluded.)
CTHS - change tothissplitheading fromanyother heading orfromother splits ofthis
heading
Iftheruleispresented onsubheading level:
Forsubheading:
CTSH - change tothissubheading from anyother subheading
Forsplitsubheading:
CTSH - change tothissplitsubheading fromanyother subheading (N.B. changes from
other splits ofthissubheading areexcluded)
CTSHS - change tothissplitsubheading fromanyother subheading orfromother splits
ofthissubheadingG/RO/19/Add.1
Page33
Brussels, 17October 1997.
AGREED RULES OFORIGIN SUBMITTED BYTHE
TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
(Designated as"Basket 1"intheAnnex)
FOR CHAPTERS 28TO29
____________
(Excluding those ofChapters 30to38)
_____________
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS"BASKET 1";
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS"BASKET 2"AND PRINTED INSMALL
LETTERING
______________
(Chapters 28and29)G/RO/19/Add.1
Page34CHAPTER 28
[CHAPTER RULES] [NOTES] [CHAPTER NOTES] [LEGAL NOTES]
[Notwithstanding theproduct specific rules provided foreachheading thefollowing operations areconsidered tobesubstantial transformations :]
1. CHEMICAL REACTION (Basket 1)
A"chemical reaction" isaprocess (including abiochemical process) which results inamolecule withanewstructure bybreaking intramolecular
bonds andbyforming newintramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
(a) dissolving inwater orother solvents;
(b) theelimination ofsolvents including solvent water; or
(c) theaddition orelimination ofwater ofcrystallization
2. MIXTURES AND BLENDING (Basket 2)
Thedeliberate andproportionally controlled mixing orblending ofmaterials [other thanthemere addition ofdiluents] toconform topredetermined
specifications which results intheproduction ofagood having [performance characteristics] [physical orchemical characteristics][properties] which [are
relevant tothepurposes orusesofthegood andaredifferent from theinput materials] [have physical orchemical characteristics different from theinput
materials andrendering theresulting good fitforamodified usecompared totheinput material(s). (Secretariat consolidated text)]
3. PURIFICATION (Basket 2)
[Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; or
Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum levelofpurity tomake thegood suitable foruseas:
(i) - pharmaceutical orfoodgrade substances under international pharmacopeia orgovernmental standards;
(ii) - chemical products andreagents foranalytical orlaboratory uses;
(iii) - elements andcomponents inmicroelectronics;
(iv) - forspecialized optical uses; or
(v) - forhuman oranimal use
aretobeconsidered asorigin-conferring. (Secretariat consolidated text)]G/RO/19/Add.1
Page354. MILLING, GRINDING AND MICRONIZING (Basket 2)
[Any milling ormicronizing process other thanthemere crushing, which results inaproduct having defined particle properties (mean particle size,particle
sizedistribution, maximum particle size)ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline structure take
place orareinitiated, isregarded asasubstantial transformation. Theproducts obtained havephysical and/or chemical characteristics different from those
oftherawmaterials used. (EC)]
[Thedeliberate andcontrolled reduction intheparticle sizeofagoodresulting inaproduct having adefined particle sizeordefined surface areawhich modifies
theuseorperformance characteristic ofthegood isregarded asorigin conferring. (US)]
[Adeliberate andcontrolled milling, grinding, granulating ormicronizing process which results inaproduct having defined particle properties (which mean
particle size,particle sizedistribution, maximal orminimal particle size)ordefined surface areaistobeconsidered asorigin conferring. Theproducts obtained
havephysical and/or chemical properties different from theinput materials used. (CH)]
[Amilling, grinding ormicronizing process [other thanmere crushing] which results inaproduct having [areduced] [defined] particle properties [(mean
particle size,particle sizedistribution, maximum particle size)ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline
structure takeplaceorareinitiated] istobeconsidered asorigin conferring. Theproducts obtained have[performance characteristics] [physical and/or chemical
characteristics] different from theinput materials used. (Secretariat consolidated text)]
5. STANDARD MATERIALS (Basket 1)
Standard materials arepreparations suitable foranalytical, calibrating orreferencing useshaving precise degrees ofpurity orproportions which are
certified bythemanufacturer. Theproduction ofstandard materials istobeconsidered asorigin conferring.
6. ISOMER SEPARATION (Basket 1)
Theisolation orseparation ofisomers from amixture ofisomers istobeconsidered asorigin conferring.
7. MINIMAL OPERATIONS ORPROCESSES (Basket 2)
[Thefollowing operations arenotregarded assubstantial transformations :
- Dissolving (including dilution andconcentration ofsolutions)
- DesiccationG/RO/19/Add.1
Page36- Simple hydration/dehydration :addition ofmolecules ofwater ofcrystallization tounhydrated substances orelimination ofmolecules ofwater
ofcrystallization from hydrated substances.
- Crystallization orrecrystallization
- Addition ofanti-dusting agents, stabilizers orcolouring substances
- Change ofstate
- Putting upforretail sale.(EC)]
[ALTERNATIVE RULE] (Basket 2)
[TheCIFvalue ofnon-originating rawmaterials imported andusedintheproduction doesnotexceed 75%oftheex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =totalmaterials cost+direct labour costs +overheads costs +profits (SG)]G/RO/19/Add.1
Page37Chapter 28
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 28 Inorganic chemicals; organic or
inorganic compounds ofprecious
metals, ofrare-earth metals, of
radioactive elements orofisotopes
28.01 Fluorine, chlorine, bromine and
iodine.CTSH Basket 1
2801.10 -Chlorine .
2801.20 -Iodine .
2801.30 -Fluorine; bromine
28.02 Sulphur, sublimed orprecipitated;
colloidal sulphur.CTH Basket 1
28.03 Carbon (carbon blacks andother
forms ofcarbon notelsewhere
specified orincluded).CTH Basket 1
28.04 Hydrogen, rare gases andother
non-metals.CTSH Basket 1
2804.10 -Hydrogen
-Rare gases :
2804.21 --Argon
2804.29 --Other
2804.30 -Nitrogen
2804.40 -Oxygen
2804.50 -Boron; tellurium
-Silicon :G/RO/19/Add.1
Page38HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
2804.61 --Containing byweight notlessthan
99.99_% ofsilicon
2804.69 --Other
2804.70 -Phosphorus
2804.80 -Arsenic
2804.90 -Selenium
28.05 Alkali oralkaline-earth metals;
rare-earth metals, scandium and
yttrium, whether ornotintermixed
orinteralloyed; mercury.CTSH Basket 1
-Alkali metals :
2805.11 --Sodium
2805.19 --Other
-Alkaline-earth metals :
2805.21 --Calcium
2805.22 --Strontium andbarium
2805.30 --Rare-earth metals, scandium and
yttrium, whether ornotintermixed
orinteralloyed
2805.40 -Mercury
28.06 Hydrogen chloride (hydrochloric
acid); chlorosulphuric acid.CTSH Basket 1
2806.10 -Hydrogen chloride (hydrochloric
acid)
2806.20 -Chlorosulphuric acid
28.07 Sulphuric acid; oleum. CTH Basket 1G/RO/19/Add.1
Page39HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
28.08 Nitric acid; sulphonitric acids. CTH Basket 1
28.09 Diphosphorus pentaoxide;
phosphoric acid andpolyphosphoric
acids.Proposals asspecified forsubheadings Basket 2
Hydration ofdiphosphorous pentaoxide occurs through
achemical reaction which isirreversible.
2809.10 -Diphosphorus pentaoxide CTSH
2809.20 Phosphoric acid andpolyphosphoric
acids(a)CTSH
(b)CTH (MOR)
28.10 Oxides ofboron; boric acids. CTH Basket 1
28.11 Other inorganic acids andother
inorganic oxygen compounds of
non-metals.CTSH Basket 1
-Other inorganic acids :
2811.11 --Hydrogen fluoride (hydrofluoric
acid)
2811.19 --Other
-Other inorganic oxygen compounds
ofnon-metals:
2811.21 --Carbon dioxide
2811.22 --Silicon dioxide
2811.23 --Sulphur dioxide
2811.29 --Other
28.12 Halides andhalide oxides of
non-metals.CTSH Basket 1
2812.10 -Chlorides andchloride oxides
2812.90 -OtherG/RO/19/Add.1
Page40HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
28.13 Sulphides ofnon-metals;
commercial phosphorus trisulphide.CTH/CTSH Basket 1
Thechoice between CTH andCTSH has
been identified asaquestion oforigin
terminology toberesolved during later
consideration
2813.10 -Carbon disulphide
2813.90 -Other
28.14 Ammonia, anhydrous orinaqueous
solution.Asindicated atsubheading level
2814.10 -Anhydrous ammonia CTSH Basket 1
2814.20 -Ammonia inaqueous solution CTSH, except from subheading 2814.10 Basket 1
28.15 Sodium hydroxide (caustic soda);
potassium hydroxide (caustic
potash); peroxides ofsodium or
potassium.Asindicated atsubheading level
-Sodium hydroxide (caustic soda) :
2815.11 --Solid CTSH, except from 2815.12 Basket 1
2815.12 --Inaqueous solution (soda lyeor
liquid soda)CTSH, except from subheading 2815.11 Basket 1
2815.20 -Potassium hydroxide (caustic
potash)CTSH Basket 1
2815.30 -Peroxides ofsodium orpotassium CTSH Basket 1
28.16 Hydroxide andperoxide of
magnesium; oxides, hydroxides and
peroxides, ofstrontium orbarium.Asindicated atsubheading level Thechoice between CTH andCTSH has
been identified andaquestion oforigin
terminology toberesolved during later
consideration
2816.10 -Hydroxide andperoxide of
magnesiumCTH/CTSH Basket 1G/RO/19/Add.1
Page41HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
2816.20 -Oxide, hydroxide andperoxide of
strontiumCTH/CTSH Basket 1
2816.30 -Oxide, hydroxide andperoxide of
bariumCTH/CTSH Basket 1
28.17 Zinc oxide; zinc peroxide. CTH Basket 1
28.18 Artificial corundum, whether ornot
chemically defined; aluminium
oxide; aluminium hydroxide.CTSH Basket 1
2818.10 -Artificial corundum, whether ornot
chemically defined
2818.20 -Aluminium oxide, other than
artificial corundum
2818.30 -Aluminium hydroxide
28.19 Chromium oxides andhydroxides. CTSH Basket 1
2819.10 -Chromium trioxide
2819.90 -Other
28.20 Manganese oxides. CTSH Basket 1
2820.10 -Manganese dioxide
2820.90 -Other
28.21 Iron oxides andhydroxides; earth
colours containing 70%ormore by
weight ofcombined iron evaluated
asFe2O3.CTSH Basket 1
2821.10 -Iron oxides andhydroxides
2821.20 -Earth colours
28.22 Cobalt oxides andhydroxides;
commercial cobalt oxides.CTH Basket1G/RO/19/Add.1
Page42HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
28.23 Titanium oxides. CTH Basket 1
28.24 Lead oxides; redlead andorange
lead.CTSH Basket 1
2824.10 -Lead monoxide (litharge, massicot)
2824.20 -Redlead andorange lead
2824.90 -Other
28.25 Hydrazine andhydroxylamine and
their inorganic salts; other inorganic
bases; other metal oxides,
hydroxides andperoxides.CTSH Basket 1
2825.10 -Hydrazine andhydroxylamine and
their inorganic salts
2825.20 -Lithium oxide andhydroxide
2825.30 -Vanadium oxides andhydroxides
2825.40 -Nickel oxides andhydroxides
2825.50 -Copper oxides andhydroxides
2825.60 -Germanium oxides andzirconium
dioxide
2825.70 -Molybdenum oxides and
hydroxides
2825.80 -Antimony oxides
2825.90 -Other
28.26 Fluorides; fluorosilicates,
fluoroaluminates andother complex
fluorine salts.CTSH Basket 1
-Fluorides :
2826.11 --Ofammonium orofsodiumG/RO/19/Add.1
Page43HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
2826.12 --Ofaluminium
2826.19 --Other
2826.20 -Fluorosilicates ofsodium orof
potassium
2826.30 -Sodium hexafluoroaluminate
(synthetic cryolite)
2826.90 -Other
28.27 Chlorides, chloride oxides and
chloride hydroxides; bromides and
bromide oxides; iodides andiodide
oxides.CTSH Basket 1
2827.10 -Ammonium chloride
2827.20 -Calcium chloride
-Other chlorides :
2827.31 --Ofmagnesium
2827.32 --Ofaluminium
2827.33 --Ofiron
2827.34 --Ofcobalt
2827.35 --Ofnickel
2827.36 --Ofzinc
2827.38 --Ofbarium
2827.39 --Other
-Chloride oxides andchloride
hydroxides :
2827.41 --Ofcopper
2827.49 --OtherG/RO/19/Add.1
Page44HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
-Bromides andbromide oxides :
2827.51 --Bromides ofsodium orof
potassium
2827.59 --Other
2827.60 -Iodides andiodide oxides
28.28 Hypochlorites; commercial calcium
hypochlorite; chlorites;
hypobromites.CTSH Basket 1
2828.10 -Commercial calcium hypochlorite
andother calcium hypochlorites
2828.90 -Other
28.29 Chlorates andperchlorates;
bromates andperbromates; iodates
andperiodates.CTSH Basket 1
-Chlorates :
2829.11 --Ofsodium
2829.19 --Other
2829.90 -Other
28.30 Sulphides; polysulphides. CTSH Basket 1
2830.10 -Sodium sulphides
2830.20 -Zinc sulphide
2830.30 -Cadmium sulphide
2830.90 -Other
28.31 Dithionites andsulphoxylates. CTSH Basket 1
2831.10 -Ofsodium
2831.90 -OtherG/RO/19/Add.1
Page45HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
28.32 Sulphites; thiosulphates. CTSH Basket 1
2832.10 -Sodium sulphites .
2832.20 -Other sulphites
2832.30 -Thiosulphates
28.33 Sulphates; alums; peroxosulphates
(persulphates).CTSH Basket 1
-Sodium sulphates :
2833.11 --Disodium sulphate
2833.19 --Other
-Other sulphates :
2833.21 --Ofmagnesium
2833.22 --Ofaluminium
2833.23 --Ofchromium
2833.24 --Ofnickel
2833.25 --Ofcopper
2833.26 --Ofzinc
2833.27 --Ofbarium
2833.29 --Other
2833.30 -Alums
2833.40 -Peroxosulphates (persulphates)
28.34 Nitrites; nitrates. CTSH Basket 1
2834.10 -Nitrites
-Nitrates :
2834.21 --Ofpotassium
2834.22 --OfbismuthG/RO/19/Add.1
Page46HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
2834.29 --Other
28.35 Phosphinates (hypophosphites),
phosphonates (phosphites),
phosphates andpolyphosphates.CTSH Basket 1
2835.10 -Phosphinates (hypophosphites) and
phosphonates (phosphites)
-Phosphates :
2835.22 --Ofmono- ordisodium
2835.23 --Oftrisodium
2835.24 --Ofpotassium
2835.25 --Calcium hydrogenorthophosphate
("dicalcium phosphate")
2835.26 --Other phosphates ofcalcium
2835.29 --Other
-Polyphosphates :
2835.31 --Sodium triphosphate (sodium
tripolyphosphate)
2835.39 --Other
28.36 Carbonates; peroxocarbonates
(percarbonates); commercial
ammonium carbonate containing
ammonium carbamate.CTSH Basket 1
2836.10 -Commercial ammonium carbonate
andother ammonium carbonates
2836.20 -Disodium carbonate
2836.30 -Sodium hydrogencarbonate (sodium
bicarbonate)G/RO/19/Add.1
Page47HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
2836.40 -Potassium carbonates
2836.50 -Calcium carbonate
2836.60 -Barium carbonate
2836.70 -Lead carbonate
-Other :
2836.91 --Lithium carbonates
2836.92 --Strontium carbonate
2836.99 --Other
28.37 Cyanides, cyanide oxides and
complex cyanides.CTSH Basket 1
-Cyanides andcyanide oxides :
2837.11 --Ofsodium
2837.19 --Other
2837.20 -Complex cyanides
28.38 Fulminates, cyanates and
thiocyanates.CTH Basket 1
28.39 Silicates; commercial alkali metal
silicates.CTSH Basket 1
-Ofsodium :
2839.11 --Sodium metasilicates
2839.19 --Other
2839.20 -Ofpotassium
2839.90 -OtherG/RO/19/Add.1
Page48HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
28.40 Borates; peroxoborates (perborates). Asindicated atsubheading level Basket 1
-Disodium tetraborate (refined
borax) :
2840.11 --Anhydrous CTSH, except from subheading 2840.19
2840.19 --Other CTSH, except from subheading 2840.11
2840.20 -Other borates CTSH
2840.30 -Peroxoborates (perborates) CTSH
28.41 Salts ofoxometallic or
peroxometallic acids.CTSH Basket 1
2841.10 -Aluminates
2841.20 -Chromates ofzinc oroflead
2841.30 -Sodium dichromate
2841.40 -Potassium dichromate
2841.50 -Other chromates anddichromates;
peroxochromates
-Manganites, manganates and
permanganates :
2841.61 --Potassium permanganate
2841.69 --Other
2841.70 -Molybdates
2841.80 -Tungstates (wolframates)
2841.90 -Other
28.42 Other salts ofinorganic acids or
peroxoacids, excluding azides.CTSH Basket 1
2842.10 -Double orcomplex silicates
2842.90 -OtherG/RO/19/Add.1
Page49HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
28.43 Colloidal precious metals; inorganic
ororganic compounds ofprecious
metals, whether ornotchemically
defined; amalgams ofprecious
metals.CTSH Basket 1
2843.10 -Colloidal precious metals
-Silver compounds :
2843.21 --Silver nitrate
2843.29 --Other
2843.30 -Gold compounds
2843.90 -Other compounds; amalgams
28.44 Radioactive chemical elements and
radioactive isotopes (including the
fissile orfertile chemical elements
andisotopes) andtheir compounds;
mixtures andresidues containing
these products.Proposals asspecified forsubheadings orsplit
headingBasket 2
ex28.44 (a) -Waste andscrap; spent (irradiated)
fuelelements (cartrides) ofnuclear
reactozs. (EC)Wholly obtained goods (EC) Decision asspecified forheading
Ottawa could read :thecountry oforigin
shall bethecountry inwhich goods ofthis
split heading arederived (Sec.)
ex28.44 (b) -Elements incrude form (EC) CTHS (EC) Thechange from natural uranium to
enriched ordepleted uranium isasubstantial
transformation (EC)
ex28.44 (c) -Worked elements (EC) CTHS (EC)
ex28.44 (d) -Compounds (EC) CTHS (EC)
ex28.44 (e) -Alloys, dispersions, ceramic
products, mixtures (EC)CTHS (EC)G/RO/19/Add.1
Page50HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
2844.10 -Natural uranium andits
compounds; alloys, dispersions
(including cermets), ceramic
products andmixtures containing
natural uranium ornatural uranium
compoundsCTSH
2844.20 -Uranium enriched inU235andits
compounds; plutonium andits
compounds; alloys, dispersions
(including cermets), ceramic
products andmixtures containing
uranium enriched inU235,
plutonium orcompounds ofthese
productsCTSH
2844.30 -Uranium depleted inU235andits
compounds; thorium andits
compounds; alloys, dispersions
(including cermets), ceramic
products andmixtures containing
uranium depleted inU235,
thorium orcompounds ofthese
productsCTSH
2844.40 -Radioactive elements andisotopes
andcompounds other than those of
subheading No.2844.10, 2844.20
or2844.30; alloys, dispersions
(including cermets), ceramic
products andmixtures containing
these elements, isotopes or
compounds; radioactive residuesCTSH
2844.50 -Spent (irradiated) fuelelements
(cartridges) ofnuclear reactorsCTSHG/RO/19/Add.1
Page51HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
28.45 Isotopes other than those ofheading
No.28.44; compounds, inorganic or
organic, ofsuch isotopes, whether or
notchemically defined.Proposals asspecified forsubheadings Basket 2
2845.10 -Heavy water (deuterium oxide) (a) CTSH Basket 2
(b) CTSH, orchange within thesame subheading,
following enrichment ordepletion orachange
from anisotope toanother one. (EC)
2845.90 -Other (a) CTSH Basket 2
(b) CTSH, orchange within thesame subheading,
following enrichment ordepletion orachange
from anisotope toanother one. (EC)
28.46 Compounds, inorganic ororganic,
ofrare-earth metals, ofyttrium or
ofscandium orofmixtures ofthese
metals.CTSH Basket 1
2846.10 -Cerium compounds
2846.90 -Other
28.47 Hydrogen peroxyde, whether ornot
solidified with urea.CTH Basket 1
28.48 Phosphides, whether ornot
chemically defined, excluding
ferrophosphorus.CTH Basket 1
28.49 Carbides, whether ornotchemically
defined.CTSH Basket 1
2849.10 -Ofcalcium
2849.20 -OfsiliconG/RO/19/Add.1
Page52HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
2849.90 -Other
28.50 Hydrides, nitrides, azides, silicides
andborides, whether ornot
chemically defined, other than
compounds which arealso carbides
ofheading No._28.49.CTH Basket 1
28.51 Other inorganic compounds
(including distilled orconductivity
water andwater ofsimilar purity);
liquid air(whether ornotrare gases
have been removed); compressed
air;amalgams, other than
amalgams ofprecious metals.CTH Basket 1G/RO/19/Add.1
Page53CHAPTER 29
[CHAPTER RULES] [NOTES] [CHAPTER NOTES] [LEGAL NOTES]
[Notwithstanding theproduct specific rules provided foreach heading thefollowing operations areconsidered tobesubstantial transformations :]
1. CHEMICAL REACTION (Basket 1)
A"chemical reaction" isaprocess (including abiochemical process) which results inamolecule with anew structure bybreaking intramolecular
bonds andbyforming new intramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
(a) dissolving inwater orother solvents;
(b) theelimination ofsolvents including solvent water; or
(c) theaddition orelimination ofwater ofcrystallization.
2. MIXTURES AND BLENDING (Basket 2)
Thedeliberate andproportionally controlled mixing orblending ofmaterials [other than themere addition ofdiluents] toconform topredetermined
specifications which results intheproduction ofagood having [performance characteristics] [physical orchemical characteristics][properties] which [arerelevant
tothepurposes oruses ofthegood andaredifferent from theinput materials] [have physical orchemical characteristics different from theinput materials
andrendering theresulting good fitforamodified usecompared totheinput material(s). (Secretariat consolidated text)]
3. PURIFICATION (Basket 2)
[Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; or
Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum level ofpurity tomake thegood suitable foruseas:
(i) - pharmaceutical orfood grade substances under international pharmacopeia orgovernmental standards;
(ii) - chemical products andreagents foranalytical orlaboratory uses;
(iii) - elements andcomponents inmicroelectronics;G/RO/19/Add.1
Page54(iv) - forspecialized optical uses; or
(v) - forhuman oranimal use
aretobeconsidered asorigin-conferring. (Secretariat consolidated text)]
4. MILLING, GRINDING AND MICRONIZING (Basket 2)
[Any milling ormicronizing process other than themere crushing, which results inaproduct having defined particle properties (mean particle size, particle
sizedistribution, maximum particle size) ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline structure takeplace
orareinitiated, isregarded asasubstantial transformation. Theproducts obtained have physical and/or chemical characteristics different from those ofthe
rawmaterials used. (EC)]
[The deliberate andcontrolled reduction intheparticle sizeofagood resulting inaproduct having adefined particle sizeordefined surface areawhich modifies
theuseorperformance characteristic ofthegood isregarded asorigin conferring. (US)]
[Adeliberate andcontrolled milling, grinding, granulating ormicronizing process which results inaproduct having defined particle properties (which mean
particle size, particle sizedistribution, maximal orminimal particle size) ordefined surface areaistobeconsidered asorigin conferring. Theproducts obtained
have physical and/or chemical properties different from theinput materials used. (CH)]
[Amilling, grinding ormicronizing process [other than mere crushing] which results inaproduct having [areduced] [defined] particle properties [(mean
particle size, particle sizedistribution, maximum particle size) ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline
structure takeplace orareinitiated] istobeconsidered asorigin conferring. Theproducts obtained have [performance characteristics] [physical and/or chemical
characteristics] different from theinput materials used. (Secretariat consolidated text)]
5. STANDARD MATERIALS (Basket 1)
Standard materials arepreparations suitable foranalytical, calibrating orreferencing uses having precise degrees ofpurity orproportions which are
certified bythemanufacturer. Theproduction ofstandard materials istobeconsidered asorigin conferring.G/RO/19/Add.1
Page556. ISOMER SEPARATION (Basket 1)
Theisolation orseparation ofisomers from amixture ofisomers istobeconsidered asorigin conferring.
7. MINIMAL OPERATIONS ORPROCESSES (Basket 2)
[The following operations arenotregarded assubstantial transformations :
- Dissolving (including dilution andconcentration ofsolutions)
- Desiccation
- Simple hydration/dehydration :addition ofmolecules ofwater ofcrystallization tounhydrated substances orelimination ofmolecules ofwater
ofcrystallization from hydrated substances.
- Crystallization orrecrystallization
- Addition ofanti-dusting agents, stabilizers orcolouring substances
- Change ofstate
- Putting upforretail sale. (EC)]
[ALTERNATIVE RULE] (Basket 2)
[The CIFvalue ofnon-originating rawmaterials imported andused intheproduction does notexceed 75%oftheex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =total materials cost+direct labour costs +overheads costs +profits (SG)]G/RO/19/Add.1
Page56Chapter 29
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 29 Organic chemicals
29.01 Acyclic hydrocarbons. CTSH Basket 1
2901.10 -Saturated
-Unsaturated :
2901.21 --Ethylene
2901.22 --Propene (propylene)
2901.23 --Butene (butylene) andisomers
thereof
2901.24 --Buta-1,3-diene andisoprene
2901.29 --Other
29.02 Cyclic hydrocarbons. CTSH Basket 1
-Cyclanes, cyclenes and
cycloterpenes :
2902.11 -- Cyclohexane
2902.19 --Other
2902.20 -Benzene
2902.30 -Toluene
-Xylenes :
2902.41 --o-Xylene
2902.42 --m-Xylene
2902.43 --p-Xylene
2902.44 --Mixed xylene isomers
2902.50 -StyreneG/RO/19/Add.1
Page57HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2902.60 -Ethylbenzene
2902.70 -Cumene
2902.90 -Other
29.03 Halogenated derivatives of
hydrocarbons.CTSH Basket 1
-Saturated chlorinated derivatives of
acyclic hydrocarbons:
2903.11 --Chloromethane (methyl chloride)
andchloroethane (ethyl chloride)
2903.12 --Dichloromethane (methylene
chloride)
2903.13 --Chloroform (trichloromethane)
2903.14 --Carbon tetrachloride
2903.15 --1,2-Dichloroethane (ethylene
dichloride)
2903.16 --1,2-Dichloropropane (propylene
dichloride) anddichlorobutanes
2903.19 --Other
-Unsaturated chlorinated derivatives
ofacyclic hydrocarbons_:
2903.21 --Vinyl chloride (chloroethylene)
2903.22 --Trichloroethylene
2903.23 --Tetrachloroethylene
(perchloroethylene)
2903.29 --OtherG/RO/19/Add.1
Page58HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2903.30 -Fluorinated, brominated or
iodinated derivatives ofacyclic
hydrocarbons
-Halogenated derivatives ofacyclic
hydrocarbons containing twoor
more different halogens :
2903.41 --Trichlorofluoromethane
2903.42 --Dichlorodifluoromethane
2903.43 --Trichlorotrifluoroethanes
2903.44 --Dichlorotetrafluoroethanes and
chloropentafluoroethane
2903.45 --Other derivatives perhalogenated
only with fluorine andchlorine
2903.46 --Bromochlorodifluoromethane,
bromotrifluoromethane and
dibromotetrafluoroethanes
2903.47 --Other perhalogenated derivatives
2903.49 --Other
-Halogenated derivatives of
cyclanic, cyclenic orcycloterpenic
hydrocarbons :
2903.51 --1,2,3,4,5,6-Hexachlorocyclohexane
2903.59 --Other
-Halogenated derivatives ofaromatic
hydrocarbons :
2903.61 --Chlorobenzene, o-dichlorobenzene
andp-dichlorobenzeneG/RO/19/Add.1
Page59HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2903.62 --Hexachlorobenzene andDDT
(1,1,1-trichloro-2,2-bis(p-chlorophe
nyl)ethane)
2903.69 --Other
29.04 Sulphonated, nitrated ornitrosated
derivatives ofhydrocarbons,
whether ornothalogenated.CTSH Basket 1
2904.10 -Derivatives containing only sulpho
groups, their salts andethyl esters
2904.20 -Derivatives containing only nitro or
only nitroso groups
2904.90 -Other
29.05 Acyclic alcohols andtheir
halogenated, sulphonated, nitrated
ornitrosated derivatives.CTSH Basket 1
Saturated monohydric alcohols :
2905.11 --Methanol (methyl alcohol)
2905.12 --Propan-1-ol (propyl alcohol) and
propan-2-ol (isopropyl alcohol)
2905.13 --Butan-1-ol (n-butyl alcohol)
2905.14 --Other butanols
2905.15 --Pentanol (amyl alcohol) and
isomers thereof
2905.16 --Octanol (octyl alcohol) andisomers
thereof
2905.17 --Dodecan-1-ol (lauryl alcohol),
hexadecan-1-ol (cetyl alcohol) and
octadecan-1-ol (stearyl alcohol)G/RO/19/Add.1
Page60HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2905.19 --Other
-Unsaturated monohydric alcohols :
2905.22 --Acyclic terpene alcohols
2905.29 --Other
-Diols :
2905.31 --Ethylene glycol (ethanediol)
2905.32 --Propylene glycol (propane-1,2-diol)
2905.39 --Other
-Other polyhydric alcohols :
2905.41 --
2-Ethyl-2-(hydroxymethyl)propane-
1,3-diol (trimethylolpropane)
2905.42 --Pentaerythritol
2905.43 --Mannitol
2905.44 --D-glucitol (sorbitol)
2905.45 --Glycerol
2905.49 -Halogenated, sulphonated, nitrated
ornitrosated derivatives ofacyclic
alcohols
2905.50 -Halogenated, sulphonated, nitrated
ornitrosated derivatives ofacyclic
alcohols
29.06 Cyclic alcohols andtheir
halogenated, sulphonated, nitrated
ornitrosated derivatives.CTSH Basket 1
-Cyclanic, cyclenic orcycloterpenic
:G/RO/19/Add.1
Page61HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2906.11 --Menthol
2906.12 --Cyclohexanol, methylcyclohexanols
anddimethylcyclohexanols
2906.13 --Sterols andinositols
2906.14 --Terpineols
2906.19 --Other
-Aromatic :
2906.21 --Benzyl alcohol
2906.29 --Other
29.07 Phenols; phenol-alcohols. CTSH Basket 1
-Monophenols :
2907.11 --Phenol (hydroxybenzene) andits
salts
2907.12 --Cresols andtheir salts
2907.13 --Octylphenol, nonylphenol andtheir
isomers; salts thereof
2907.14 --Xylenols andtheir salts
2907.15 --Naphthols andtheir salts
2907.19 --Other
-Polyphenols :
2907.21 --Resorcinol anditssalts
2907.22 --Hydroquinone (quinol) anditssalts
2907.23 --4,4'-Isopropylidenediphenol
(bisphenol A,diphenylolpropane)
anditssalts
2907.29 --OtherG/RO/19/Add.1
Page62HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2907.30 -Phenol-alcohols
29.08 Halogenated, sulphonated, nitrated
ornitrosated derivatives ofphenols
orphenol-alcohols.CTSH Basket 1
2908.10 -Derivatives containing only halogen
substituents andtheir salts
2908.20 -Derivatives containing only sulpho
groups, their salts andesters
2908.90 -Other
29.09 Ethers, ether-alcohols,
ether-phenols, ether-alcohol-
phenols, alcohol peroxides, ether
peroxides, ketone peroxides
(whether ornotchemically defined),
andtheir halogenated, sulphonated,
nitrated ornitrosated derivatives.CTSH Basket 1
-Acyclic ethers andtheir
halogenated, sulphonated, nitrated
ornitrosated derivatives :
2909.11 --Diethyl ether
2909.19 --Other
2909.20 -Cyclanic, cyclenic orcycloterpenic
ethers andtheir halogenated,
sulphonated, nitrated ornitrosated
derivatives
2909.30 -Aromatic ethers andtheir
halogenated, sulphonated, nitrated
ornitrosated derivativesG/RO/19/Add.1
Page63HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Ether-alcohols andtheir
halogenated, sulphonated, nitrated
ornitrosated derivatives :
2909.41 --2,2'-Oxydiethanol (diethylene
glycol, digol)
2909.42 --Monomethyl ethers ofethylene
glycol orofdiethylene glycol
2909.43 --Monobutyl ethers ofethylene
glycol orofdiethylene glycol
2909.44 --Other monoalkylethers ofethylene
glycol orofdiethylene glycol
2909.49 --Other
2909.50 -Ether-phenols,
ether-alcohol-phenols andtheir
halogenated, sulphonated, nitrated
ornitrosated derivatives
2909.60 -Alcohol peroxides, ether peroxides,
ketone peroxides andtheir
halogenated, sulphonated, nitrated
ornitrosated derivatives
29.10 Epoxides, epoxyalcohols,
epoxyphenols andepoxyethers, with
athree-membered ring, andtheir
halogenated, sulphonated, nitrated
ornitrosated derivatives.CTSH Basket 1
2910.10 -Oxirane (ethylene oxide)
2910.20 -Methyloxirane (propylene oxide)G/RO/19/Add.1
Page64HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2910.30 -1-Chloro-2,3-epoxypropane
(epichlorohydrin)
2910.90 -Other
29.11 Acetals andhemiacetals, whether or
notwith other oxygen function, and
their halogenated, sulphonated,
nitrated ornitrosated derivatives.CTH Basket 1
29.12 Aldehydes, whether ornotwith
other oxygen function; cyclic
polymers ofaldehydes;
paraformaldehyde.CTSH Basket 1
-Acyclic aldehydes without other
oxygen function :
2912.11 --Methanal (formaldehyde)
2912.12 --Ethanal (acetaldehyde)
2912.13 --Butanal (butyraldehyde, normal
isomer)
2912.19 --Other
-Cyclic aldehydes without other
oxygen function :
2912.21 --Benzaldehyde
2912.29 --Other
2912.30 -Aldehyde-alcohols
-Aldehyde-ethers, aldehyde-phenols
andaldehydes with other oxygen
function :
2912.41 --Vanillin
(4-hydroxy-3-methoxybenzaldehyde)G/RO/19/Add.1
Page65HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2912.42 --Ethylvanillin
(3-ethoxy-4-hydroxybenzaldehyde)
2912.49 --Other
2912.50 -Cyclic polymers ofaldehydes
2912.60 -Paraformaldehyde
29.13 Halogenated, sulphonated, nitrated
ornitrosated derivatives ofproducts
ofheading No.29.12.CTH Basket 1
29.14 Ketones andquinones, whether or
notwith other oxygen function, and
their halogenated, sulphonated,
nitrated ornitrosated derivatives.CTSH Basket 1
-Acyclic ketones without other
oxygen function :
2914.11 --Acetone
2914.12 --Butanone (methyl ethyl ketone)
2914.13 --4-Methylpentan-2-one (methyl
isobutyl ketone)
2914.19 --Other
-Cyclanic, cyclenic orcycloterpenic
ketones without other oxygen
function :
2914.21 --Camphor
2914.22 --Cyclohexanone and
methylcyclohexanones
2914.23 --Ionones andmethylionones
2914.29 --OtherG/RO/19/Add.1
Page66HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Aromatic ketones without other
oxygen function :
2914.31 --Phenylacetone
(phenylpropan-2-one)
2914.39 --Other
2914.40 -Ketone-alcohols and
ketone-aldehydes
2914.50 -Ketone-phenols andketones with
other oxygen function
-Quinones :
2914.61 --Anthraquinone
2914.69 --Other
2914.70 -Halogenated, sulphonated, nitrated
ornitrosated derivatives
29.15 Saturated acyclic monocarboxylic
acids andtheir anhydrides, halides,
peroxides andperoxyacids; their
halogenated, sulphonated, nitrated
ornitrosated derivatives.CTSH Basket 1
-Formic acid, itssalts andesters :
2915.11 --Formic acid
2915.12 --Salts offormic acid
2915.13 --Esters offormic acid
-Acetic acid anditssalts; acetic
anhydride:
2915.21 --Acetic acid
2915.22 --Sodium acetateG/RO/19/Add.1
Page67HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2915.23 --Cobalt acetates
2915.24 --Acetic anhydride
2915.29 --Other
-Esters ofacetic acid :
2915.31 --Ethyl acetate
2915.32 --Vinyl acetate
2915.33 --n-Butyl acetate
2915.34 --Isobutyl acetate
2915.35 --2-Ethoxyethyl acetate
2915.39 --Other
2915.40 -Mono-, di-ortrichloroacetic acids,
their salts andesters
2915.50 -Propionic acid, itssalts andesters
2915.60 -Butyric acids, valeric acids, their
salts andesters
2915.70 -Palmitic acid, stearic acid, their
salts andesters
2915.90 -Other
29.16 Unsaturated acyclic monocarboxylic
acids, cyclic monocarboxylic acids,
their anhydrides, halides, peroxides
andperoxyacids; their halogenated,
sulphonated, nitrated ornitrosated
derivatives.CTSH Basket 1
-Unsaturated acyclic
monocarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :G/RO/19/Add.1
Page68HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2916.11 --Acrylic acid anditssalts
2916.12 --Esters ofacrylic acid
2916.13 --Methacrylic acid anditssalts
2916.14 --Esters ofmethacrylic acid
2916.15 --Oleic, linoleic orlinolenic acids,
their salts andesters
2916.19 --Other
2916.20 -Cyclanic, cyclenic orcycloterpenic
monocarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives
-Aromatic monocarboxylic acids,
their anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :
2916.31 --Benzoic acid, itssalts andesters
2916.32 --Benzoyl peroxide andbenzoyl
chloride
2916.34 --Phenylacetic acid anditssalts
2916.35 --Esters ofphenylacetic acid
2916.39 --Other
29.17 Polycarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated ornitrosated
derivatives.CTSH Basket 1
-Acyclic polycarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :G/RO/19/Add.1
Page69HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2917.11 --Oxalic acid, itssalts andesters
2917.12 --Adipic acid, itssalts andesters
2917.13 --Azelaic acid, sebacic acid, their
salts andesters
2917.14 --Maleic anhydride
2917.19 --Other
2917.20 -Cyclanic, cyclenic orcycloterpenic
polycarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids andtheir derivatives
-Aromatic polycarboxylic acids,
their anhydrides, halides, peroxides,
peroxyacids andtheir derivatives :
2917.31 --Dibutyl orthophthalates
2917.32 --Dioctyl orthophthalates
2917.33 --Dinonyl ordidecyl orthophthalates
2917.34 --Other esters oforthophthalic acid
2917.35 --Phthalic anhydride
2917.36 --Terephthalic acid anditssalts
2917.37 --Dimethyl terephthalate
2917.39 --Other
29.18 Carboxylic acids with additional
oxygen function andtheir
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated ornitrosated
derivatives.CTSH Basket 1G/RO/19/Add.1
Page70HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Carboxylic acids with alcohol
function butwithout other oxygen
function, their anhydrides, halides,
peroxides, peroxyacids andtheir
derivatives :
2918.11 --Lactic acid, itssalts andesters
2918.12 --Tartaric acid
2918.13 --Salts andesters oftartaric acid
2918.14 --Citric acid
2918.15 --Salts andesters ofcitric acid
2918.16 --Gluconic acid, itssalts andesters
2918.17 --Phenylglycolic acid (mandelic
acid), itssalts andesters
2918.19 --Other
-Carboxylic acids with phenol
function butwithout other oxygen
function, their anhydrides, halides,
peroxides, peroxyacids andtheir
derivatives :
2918.21 --Salicylic acid anditssalts
2918.22 --O-Acetylsalicylic acid, itssalts and
esters
2918.23 --Other esters ofsalicylic acid and
their salts
2918.29 --OtherG/RO/19/Add.1
Page71HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2918.30 -Carboxylic acids with aldehyde or
ketone function butwithout other
oxygen function, their anhydrides,
halides, peroxides, peroxyacids and
their derivatives
2918.90 -Other
29.19 Phosphoric esters andtheir salts,
including lactophosphates; their
halogenated, sulphonated, nitrated
ornitrosated derivatives.CTH Basket 1
29.20 Esters ofother inorganic acids
(excluding esters ofhydrogen
halides) andtheir salts; their
halogenated, sulphonated, nitrated
ornitrosated derivatives.CTSH Basket 1
2920.10 -Thiophosphoric esters
(phosphorothioates) andtheir salts;
their halogenated, sulphonated,
nitrated ornitrosated derivatives
2920.90 -Other
29.21 Amine-function compounds. CTSH Basket 1
-Acyclic monoamines andtheir
derivatives; salts thereof :
2921.11 --Methylamine, di-ortrimethylamine
andtheir salts
2921.12 --Diethylamine anditssalts
2921.19 --Other
-Acyclic polyamines andtheir
derivatives; salts thereof :G/RO/19/Add.1
Page72HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2921.21 --Ethylenediamine anditssalts
2921.22 --Hexamethylenediamine anditssalts
2921.29 --Other
2921.30 -Cyclanic, cyclenic orcycloterpenic
mono- orpolyamines, andtheir
derivatives; salts thereof
-Aromatic monoamines andtheir
derivatives; salts thereof:
2921.41 --Aniline anditssalts
2921.42 --Aniline derivatives andtheir salts
2921.43 --Toluidines andtheir derivatives;
salts thereof
2921.44 --Diphenylamine anditsderivatives;
salts thereof
2921.45 --1-Naphthylamine
(alpha-naphthylamine),
2-naphthylamine
(beta-naphthylamine) andtheir
derivatives; salts thereof
2921.49 --Other
-Aromatic polyamines andtheir
derivatives; salts thereof_:
2921.51 --o-,m-,p-Phenylenediamine,
diaminotoluenes, andtheir
derivatives; salts thereof
2921.59 --Other
29.22 Oxygen-function amino-compounds. CTSH Basket 1G/RO/19/Add.1
Page73HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Amino-alcohols, their ethers and
esters, other than those containing
more than onekind ofoxygen
function; salts thereof :
2922.11 --Monoethanolamine anditssalts
2922.12 --Diethanolamine anditssalts
2922.13 --Triethanolamine anditssalts
2922.19 --Other
-Amino-naphthols andother
amino-phenols, their ethers and
esters, other than those containing
more than onekind ofoxygen
function; salts thereof :
2922.21 --Aminohydroxynaphthalenesulphoni
cacids andtheir salts
2922.22 --Anisidines, dianisidines,
phenetidines, andtheir salts
2922.29 --Other
2922.30 -Amino-aldehydes, amino-ketones
andamino-quinones, other than
those containing more than one
kind ofoxygen function; salts
thereof
-Amino-acids andtheir esters, other
than those containing more than
onekind ofoxygen function; salts
thereof :
2922.41 --Lysine anditsesters; salts thereof
2922.42 --Glutamic acid anditssaltsG/RO/19/Add.1
Page74HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2922.43 --Anthranilic acid anditssalts
2922.49 --Other
2922.50 --Amino-alcohol-phenols,
amino-acid-phenols andother
amino-compounds with oxygen
function
29.23 Quaternary ammonium salts and
hydroxides; lecithins andother
phosphoaminolipids.CTSH Basket 1
2923.10 -Choline anditssalts
2923.20 -Lecithins andother
phosphoaminolipids
2923.90 -Other
29.24 Carboxyamide-function compounds;
amide-function compounds of
carbonic acid.CTSH Basket 1
2924.10 -Acyclic amides (including acyclic
carbamates) andtheir derivatives;
salts thereof
-Cyclic amides (including cyclic
carbamates) andtheir derivatives;
salts thereof :
2924.21 --Ureines andtheir derivatives; salts
thereof
2924.22 --2-Acetamidobenzoic acid
2924.29 --OtherG/RO/19/Add.1
Page75HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
29.25 Carboxyimide-function compounds
(including saccharin anditssalts)
andimine-function compounds.CTSH Basket 1
-Imides andtheir derivatives; salts
thereof :
2925.11 --Saccharin anditssalts
2925.19 --Other
2925.20 -Imines andtheir derivatives; salts
thereof
29.26 Nitrile-function compounds. CTSH Basket 1
2926.10 -Acrylonitrile
2926.20 -1-Cyanoguanidine (dicyandiamide)
2926.90 -Other
29.27 Diazo-, azo- orazoxy-compounds. CTH Basket 1
29.28 Organic derivatives ofhydrazine or
ofhydroxylamine.CTH Basket 1
29.29 Compounds with other nitrogen
function.CTSH Basket 1
2929.10 -Isocyanates
2929.90 -Other
29.30 Organo-sulphur compounds. CTSH Basket 1
2930.10 -Dithiocarbonates (xanthates)
2930.20 -Thiocarbamates and
dithiocarbamates
2930.30 -Thiuram mono-, di-or
tetrasulphidesG/RO/19/Add.1
Page76HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2930.40 -Methionine
2930.90 -Other
29.31 Other organo-inorganic compounds. CTH Basket 1
29.32 Heterocyclic compounds with
oxygen hetero-atom(s) only.CTSH Basket 1
-Compounds containing anunfused
furan ring(whether ornot
hydrogenated) inthestructure :
2932.11 --Tetrahydrofuran
2932.12 --2-Furaldehyde (furfuraldehyde)
2932.13 --Furfuryl alcohol and
tetrahydrofurfuryl alcohol
2932.19 --Other
-Lactones :
2932.21 --Coumarin, methylcoumarins and
ethylcoumarins
2932.29 --Other lactones
-Other :
2932.91 --Isosafrole
2932.92 --
1-(1,3-Benzodioxol-5-yl)propan-2-one
2932.93 --Piperonal
2932.94 --Safrole
2932.99 --Other
29.33 Heterocyclic compounds with
nitrogen hetero-atom(s) only.CTSH Basket 1G/RO/19/Add.1
Page77HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Compounds containing anunfused
pyrazole ring(whether ornot
hydrogenated) inthestructure :
2933.11 --Phenazone (antipyrin) andits
derivatives
2933.19 --Other
-Compounds containing anunfused
imidazole ring(whether ornot
hydrogenated) inthestructure :
2933.21 --Hydantoin anditsderivatives
2933.29 --Other
-Compounds containing anunfused
pyridine ring(whether ornot
hydrogenated) inthestructure :
2933.31 --Pyridine anditssalts
2933.32 --Piperidine anditssalts
2933.39 --Other
2933.40 -Compounds containing aquinoline
orisoquinoline ring-system
(whether ornothydrogenated), not
further fused
-Compounds containing a
pyrimidine ring(whether ornot
hydrogenated) orpiperazine ringin
thestructure :
2933.51 --Malonylurea (barbituric acid) and
itsderivatives; salts thereof
2933.59 --OtherG/RO/19/Add.1
Page78HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Compounds containing anunfused
triazine ring(whether ornot
hydrogenated) inthestructure :
2933.61 --Melamine
2933.69 --Other
-Lactams :
2933.71 --6-Hexanelactam
(epsilon-caprolactam)
2933.79 --Other lactams
2933.90 -Other
29.34 Nucleic acids andtheir salts; other
heterocyclic compounds.CTSH Basket 1
2934.10 -Compounds containing anunfused
thiazole ring(whether ornot
hydrogenated) inthestructure
2934.20 -Compounds containing a
benzothiazole ring-system (whether
ornothydrogenated), notfurther
fused
2934.30 -Compounds containing a
phenothiazine ring-system (whether
ornothydrogenated), notfurther
fused
2934.90 -Other
29.35 Sulphonamides. CTH Basket 1G/RO/19/Add.1
Page79HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
29.36 Provitamins andvitamins, natural
orreproduced bysynthesis
(including natural concentrates),
derivatives thereof used primarily as
vitamins, andintermixtures ofthe
foregoing, whether ornotinany
solvent.CTSH Basket 1
2936.10 -Provitamins, unmixed
-Vitamins andtheir derivatives,
unmixed :
2936.21 --Vitamins Aandtheir derivatives
2936.22 --Vitamin B1anditsderivatives
2936.23 --Vitamin B2anditsderivatives
2936.24 --D-orDL-Pantothenic acid
(Vitamin B3orVitamin B5)andits
derivatives
2936.25 --Vitamin B6anditsderivatives
2936.26 --Vitamin B12anditsderivatives
2936.27 --Vitamin Canditsderivatives
2936.28 --Vitamin Eanditsderivatives
2936.29 --Other vitamins andtheir derivatives
2936.90 -Other, including natural
concentrates
29.37 Hormones, natural orreproduced
bysynthesis; derivatives thereof,
used primarily ashormones; other
steroids used primarily as
hormones.CTSH Basket 1G/RO/19/Add.1
Page80HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2937.10 -Pituitary (anterior) orsimilar
hormones, andtheir derivatives
-Adrenal cortical hormones andtheir
derivatives :
2937.21 --Cortisone, hydrocortisone,
prednisone (dehydrocortisone) and
prednisolone
(dehydrohydrocortisone)
2937.22 --Halogenated derivatives ofadrenal
cortical hormones
2937.29 --Other
-Other hormones andtheir
derivatives; other steroids used
primarily ashormones_:
2937.91 --Insulin anditssalts
2937.92 --Oestrogens andprogestogens
2937.99 --Other
29.38 Glycosides, natural orreproduced
bysynthesis, andtheir salts, ethers,
esters andother derivatives.CTSH Basket 1
2938.10 -Rutoside (rutin) anditsderivatives
2938.90 -Other
29.39 Vegetable alkaloids, natural or
reproduced bysynthesis, andtheir
salts, ethers, esters andother
derivatives.CTSH Basket 1
2939.10 -Alkaloids ofopium andtheir
derivatives; salts thereofG/RO/19/Add.1
Page81HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Alkaloids ofcinchona andtheir
derivatives; salts thereof :
2939.21 --Quinine anditssalts
2939.29 --Other
2939.30 -Caffeine anditssalts
-Ephedrines andtheir salts :
2939.41 --Ephedrine anditssalts
2939.42 --Pseudoephedrine (INN) anditssalts
2939.49 --Other
2939.50 -Theophylline andaminophylline
(theophylline- ethylenediamine) and
their derivatives; salts thereof
-Alkaloids ofryeergot andtheir
derivatives; salts thereof :
2939.61 --Ergometrine (INN) anditssalts
2939.62 --Ergotamine (INN) anditssalts
2939.63 --Lysergic acid anditssalts
2939.69 --Other
2939.70 -Nicotine anditssalts
2939.90 -Other
29.40 Sugars, chemically pure, other than
sucrose, lactose, maltose, glucose
andfructose; sugar ethers and
sugar esters, andtheir salts, other
than products ofheading No._29.37,
29.38 or29.39.CTH Basket 1
29.41 Antibiotics. CTSH Basket 1G/RO/19/Add.1
Page82HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
2941.10 -Penicillins andtheir derivatives
with apenicillanic acid structure;
salts thereof
2941.20 -Streptomycins andtheir derivatives;
salts thereof
2941.30 -Tetracyclines andtheir derivatives;
salts thereof
2941.40 -Chloramphenicol andits
derivatives; salts thereof
2941.50 -Erythromycin anditsderivatives;
salts thereof
2941.90 -Other
29.42 Other organic compounds. CTH Basket 1G/RO/19/Add.1
Page 83
Brussels, 17October 1997.
UNRESOLVED ISSUES FOR DECISION
BYTHE COMMITTEE ONRULES OFORIGIN
_____________
RULES OFORIGIN RETAINED BYTHE
TECHNICAL COMMITTEE ONRULES OFORIGIN FOR FURTHER DISCUSSION
DESIGNATED AS"BASKET 2"AND PRINTED INSMALL LETTERING
_____________
AGREED RULES OFORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
(Designated as“Basket 1”intheAnnex)
_____________
FOR CHAPTERS 30TO32
Products oftheChemical orAllied Industries
(Excluding those ofChapters 28and29
andHeadings 32.03 to32.15 andChapters 33to38)
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from the
processes setoutbelow have undergone their lastsubstantial transformation.
ISSUE FOR DECISION No.1
1. Mixing oftwoormore constituents toproduce amedicament classified inheading 30.03.
OPTION A
2. Substantial transformation always takes place asaresult ofprocesses inwhich: (1)input materials
from outside heading 30.03 become classifiable intheheading; or(2)input materials classified
within heading 30.03 undergo mixing operations which satisfy thegeneral mixtures ruleoforigin
applicable togoods ofthechemical sector, even iftheresulting good remains classified inheading
30.03. Themixing andblending operations which take place inthepharmaceutical sector are
always highly controlled, deliberate andcomplex. Because ofthecomplexity ofthese operations,
carried outtoproduce goods with new properties fornew uses, itmay beconcluded thatany
good produced under standards setforth inthemixtures ruleisanew good which hasbeen
substantially transformed. There isnoneed tointroduce anadditional distinction between
constituents andactive ingredients, noristhere aneed toinsist onadistinction between
intermediate goods andgoods ready forputting upinmeasured doses. Thechange oftariff heading
andgeneral mixtures rules fully express thelastsubstantial transformation carried outonthegoods
inquestion.G/RO/19/Add.1
Page 84
OPTION B
3. Under thisoption, there aretwocontexts inwhich origin canbeconferred asaresult ofamixing
orblending operation. Thefirst iswhere twoormore active ingredients aremixed. Insuch
acasetheactive ingredients impart active therapeutic properties tothemixture. Thus origin would
always beconferred. Inthesecond caseanactive ingredient isblended with oneormore inactive
ingredients. These inactive ingredients donotcontribute tothetherapeutic properties ofthe
mixture. Nevertheless, therulewould allow origin tobeconferred asaresult oftheaddition
ofthese inactive ingredients provided thattheresulting mixture isamedicinal formulation suitable
forputting upinmeasured doses orforretail sale. Such acomplete formulation isconsidered
tobeanew product incomparison with theinput materials.
4. Unlike Option A,thisapproach does notpermit themixing ofanactive ingredient withaninactive
ingredient, such aflavor orsugar, where theresulting mixture isnotamedicament ready for
putting up.Such amixture isnotreally amedicament atall;itismerely anintermediate mixture
thatwill beused inproducing amedicament. Themaking ofsuch amixture isnotorigin
conferring.
Relevant HScode number
5. 30.03 -Medicaments (excluding goods ofheading No.30.02, 30.05 or30.06) consisting oftwo
ormore constituents which have been mixed together fortherapeutic orprophylactic uses, not
putupinmeasured doses orinforms orpackings forretail sale.
ISSUE FOR DECISION No.2
6. Putting upofmedicaments intomeasured doses.
OPTION A
7. Theproduction oftablets, capsules, granules, orother administrable forms ofmedicaments, such
asindiffusion, dissolution, osmotic andother systems, arehighly complex operations performed
undercontrolledconditionswhichresultinnewproductswhichhavebeensubstantiallytransformed.
Theactive ingredients ofthese products areunusable andeven dangerous tothepatient unless
attenuated byexcipients, binders andother substances. Pharmaceutical dosage forms areproduced
understringentconditionsandaredesignedtomeetpre-definedspecificationsnotmetinthestarting
bulk medicaments. Unlike bulk medicaments, thefinished dosage forms render medicaments
safe forhuman consumption atpre-defined concentration ofactive orpotent ingredients (as
determined byappropriate pre-clinical tests such asacute andchronic toxicity, carcinogenicity,
mutagenicity, andteratogenicity). Thefinished dosage forms areofaquality suitable forhuman
consumption andareefficacious forintended therapeutic orprophylactic purposes atprescribed
dosage. Thefinished products classified inheading 30.04 arenotatallcomparable tothestarting
materialsclassifiedinotherheadings.Thetransformationofamedicamentclassifiedunderheading
30.03 toamedicament classified under heading 30.04 isnotonly aquestion ofdosage. The
complex processes which result inthegalenic form areessential fortheadministration of
medicaments tohumans andanimals. Aruleofchange oftariff heading toheading 30.04 from
heading 30.03 issufficient toexpress thesubstantial transformation which takes place when
medicaments areputupinmeasured doses .G/RO/19/Add.1
Page 85
OPTION B
8. Putting upmedicaments indosage form does not,byitself, result inchanges inthecharacter
ofthemedicamentswhichshouldbeconsideredasoriginconferring.Changesbetweentherelevant
tariff headings, from themixed medicaments ofheading 30.03 tomixed medicaments indosage
form ofheading 30.04, cantakeplace asaresult ofdosaging operations alone. This tariff change
should notbetreated asorigin conferring unless itisalsoaccompanied bymixing operations
which satisfy theconditions formixtures setoutintherules forChapter 30.Aruleformixed
medicaments ofchange oftariff heading toheading 30.04 except from heading 30.03; orchange
from heading 30.03 ifresulting from amixing operation inaccordance with theChapter Note
onmixtures would express thisorigin principle. Inaddition, changes from unmixed goods (e.g.,
ofChapters 28or29)tounmixed medicaments indosage form ofheading 30.04 cantakeplace
bydosaging operations alone. Aruleforunmixed medicaments ofchange oftariff heading except
asaresult solely ofputting upinmeasured doses would express thisorigin principle.
Other considerations
9. Itisnoted thatheading 30.04 includes goods which have been putupinpackings forretail sale.
TheTechnical Committee isinagreement thatnotwithstanding theapplication ofanyother rule
oforigin forheading 30.04, putting upmedicaments inpackings forretail salecannot, byitself,
result insubstantial transformation.
Relevant HScode number
10. 30.04 -Medicaments (excluding goods ofheading No.30.02, 30.05 or30.06) consisting ofmixed
orunmixed products fortherapeutic orprophylactic uses, putupinmeasured doses orinforms
orpackings forretail sale.
ISSUE FOR DECISION No.3
11. PuttingupofopacifyingpreparationsforX-rayexaminationsanddiagnosticreagentsintomeasured
doses.
OPTION A
12. Theproduction ofthese goods requires pharmaceutical operations carried outunder controlled
conditions. Theproducts areadministered normally byinjection ororalingestion and,assuch,
must meet stringent requirements forsafety andefficacy. Theproducts classified insubheading
3006.30 include bothunmixed goods putupinmeasured doses andproducts consisting ofmixtures
oftwoormore ingredients. Thegoods putupindosage form maybeundergo amixing operation
orother significant processing such aspurification, standardization, ormilling andemulsifying
operations before they become classifiable inthissubheading. Itisdifficult toconceive ofa
good ofanother tariff heading which would become classifiable inthissubheading solely asa
result ofputting upindosage form. Inother words, thegoods ofthissubheading areclassified
here, whether ornotthey areputupindosage form. Thus, aruleofchange tothissubheading
from anyother tariff heading issufficient toexpress thelastsubstantial transformation which
isperformed inproducing thegoods ofthissubheading.
OPTION B
13. Putting upthegoods ofthissubheading intomeasured doses does not,byitself, result insubstantial
transformation. Included among thegoods classified insubheading 3006.30 areproducts whichG/RO/19/Add.1
Page 86
arenotmixed, butwhich merely aregoods ofother headings putupinmeasured doses. For
thisreason, alimitation ontheruleofchange tothissubheading from anyother tariff heading
isnecessary toexclude those changes from other tariff headings which takeplace byputting up
indoses alone.
Relevant HScode number
14. 3006.30 -Opacifying preparations forX-ray examinations; diagnostic reagents designed tobe
administered tothepatient.
References
Doc. 41.602 (Secretariat ’sBasket 2working document)
Doc. 41.187, Annexes D/1&D/2(Report ofthe6thSession)
Doc. 41.759 (Contribution bySwitzerland)
Doc. 41.723 (Contribution bySingapore)
Doc. 41.607 (Contribution bySwitzerland)
Doc. 41.649(Contribution bytheUnited States)G/RO/19/Add.1
Page 87
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHE TECHNICAL
COMMITTEE ONRULES OFORIGIN FOR DECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS"BASKET 1";
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS“BASKET 2”AND PRINTED INSMALL
LETTERING
_____________
Pharmaceutical Products
(Chapter 30)
Fertilizers
(Chapter 31)
Tanning ordyeing extracts; tannins andtheir deivatives;
dyes, pigments andother colouring matter; paints andvarnishes; putty andother mastics; inks
(Chapter 32[part])G/RO/19/Add.1
Page88CHAPTER 30
[CHAPTER RULES] [NOTES] [CHAPTER NOTES] [LEGAL NOTES]
[Notwithstanding theproduct specific rules provided foreach heading thefollowing operations areconsidered tobesubstantial transformations :]
1. CHEMICAL REACTION (Basket 1)
A"chemical reaction" isaprocess (including abiochemical process) which results inamolecule with anew structure bybreaking intramolecular
bonds andbyforming new intramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
(a) dissolving inwater orother solvents;
(b) theelimination ofsolvents including solvent water; or
(c) theaddition orelimination ofwater ofcrystallization
2. MIXTURES AND BLENDING (Basket 2)
[Except forgoods ofheading 30.03] Thedeliberate andproportionally controlled mixing orblending ofmaterials [other than themere addition ofdiluents]
toconform topredetermined specifications which results intheproduction ofagood having [performance characteristics] [physical orchemical
characteristics][properties] which [arerelevant tothepurposes oruses ofthegood andaredifferent from theinput materials] [have physical orchemical
characteristicsdifferentfromtheinputmaterialsandrenderingtheresultinggoodfitforamodifiedusecomparedtotheinputmaterial(s).(Secretariatconsolidated
text)]
3. PURIFICATION (Basket 2)
[Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; or
Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum level ofpurity tomake thegood suitable foruseas:
(i) - pharmaceutical orfood grade substances under international pharmacopoeia orgovernmental standards;
(ii) - chemical products andreagents foranalytical orlaboratory uses;
(iii) - elements andcomponents inmicroelectronics;
(iv) - forspecialized optical uses; or
(v) - forhuman oranimal use
aretobeconsidered asorigin-conferring. (Secretariat consolidated text)]G/RO/19/Add.1
Page894. MILLING, GRINDING AND MICRONIZING (Basket 2)
[Any milling ormicronizing process other than themere crushing, which results inaproduct having defined particle properties (mean particle size, particle
sizedistribution, maximum particle size) ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline structure takeplace
orareinitiated, isregarded asasubstantial transformation. Theproducts obtained have physical and/or chemical characteristics different from those ofthe
rawmaterials used. (EC)]
[The deliberate andcontrolled reduction intheparticle sizeofagood resulting inaproduct having adefined particle sizeordefined surface areawhich modifies
theuseorperformance characteristic ofthegood isregarded asorigin conferring. (US)]
[Adeliberate andcontrolled milling, grinding, granulating ormicronizing process which results inaproduct having defined particle properties (which mean
particle size, particle sizedistribution, maximal orminimal particle size) ordefined surface areaistobeconsidered asorigin conferring. Theproducts obtained
have physical and/or chemical properties different from theinput materials used. (CH)]
[Amilling, grinding ormicronizing process [other thanmere crushing] which results inaproduct having [areduced] [defined] particle properties [(mean particle
size, particle sizedistribution, maximum particle size) ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline structure
take place orareinitiated] istobeconsidered asorigin conferring. Theproducts obtained have [performance characteristics] [physical and/or chemical
characteristics] different from theinput materials used. (Secretariat consolidated text)]
5. STANDARD MATERIALS (Basket 1)
Standard materials arepreparations suitable foranalytical, calibrating orreferencing uses having precise degrees ofpurity orproportions which are
certified bythemanufacturer. Theproduction ofstandard materials istobeconsidered asorigin conferring.
6. ISOMER SEPARATION (Basket 1)
Theisolation orseparation ofisomers from amixture ofisomers istobeconsidered asorigin conferring.
7. MINIMAL OPERATIONS ORPROCESSES (Basket 2)
[The following operations arenotregarded assubstantial transformations :
- Dissolving (including dilution andconcentration ofsolutions)
- Desiccation
- Simple hydration/dehydration: addition ofmolecules ofwater ofcrystallization tounhydrated substances orelimination ofmolecules ofwater
ofcrystallization from hydrated substances.
- Crystallization orrecrystallization
- Addition ofanti-dusting agents, stabilizers orcolouring substancesG/RO/19/Add.1
Page90- Change ofstate
- Putting upforretail sale. (EC)]
[ALTERNATIVE RULE] (Basket 2)
[The CIFvalue ofnon-originating rawmaterials imported andused intheproduction does notexceed 75%oftheex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =total materials cost+direct labour costs +overheads costs +profits (SG)]G/RO/19/Add.1
Page91CHAPTER 30
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 30 Pharmaceutical products
30.01 Glands andother organs for
organo-therapeutic uses, dried,
whether ornotpowdered; extracts
ofglands orother organs orof
their secretions for
organo-therapeutic uses; heparin
anditssalts; other human or
animal substances prepared for
therapeutic orprophylactic uses,
notelsewhere specified orincluded.Asspecified atsubheading level
3001.10 -Glands andother organs, dried,
whether ornotpowderedCTH Basket 1
3001.20 -Extracts ofglands orother organs
oroftheir secretionsCTSH Basket 1
3001.90 -Other CTSH Basket 1
30.02 Human blood; animal blood
prepared fortherapeutic,
prophylactic ordiagnostic uses;
antisera andother blood fractions
andmodified immunological
products, whether ornotobtained
bymeans ofbiotechnological
processes; vaccines, toxins, cultures
ofmicro-organisms (excluding
yeasts) andsimilar products.CTSH orchange tothegoods ofthis
heading bybiochemical orbiotechnological
processes tobespecified inaNote.Basket 1
[[Biotechnology products --Forpurposes
ofheading 30.02, goods that:
(a) Aretheresult ofabiochemical
reaction, including processes such as
enzymatic splitting, enzymatic
splicing, salting, ortheforming of
chemical derivatives forthepurposes
ofpurification; or
(b) Have been obtained from the
hybridisation orgenetic modification
ofcells ormicro-organisms,
including:
(i)Production ofisolated genes or
gene fragments;G/RO/19/Add.1
Page92HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
(ii)Production ofplasmids orother
intercellular structures;
(iii) Production orisolation ofrecombinant
DNA including gene splicing, gene
insertion andexpression; or
(iv) Biological orbiotechnological
culturing ofyeast, bacteria, viruses,
oranimal cellcultures, orthe
production ofanyrecombinant
protein orpeptide such asinsulins,
growth hormones, enzymes,
macrophages, phages, interferons,
interleukins, antigens, antibodies,
antibody fragments, orcomplex
antibody conjugates /DL areconsidered
tobeproducts ofthecountry where
these processes took place].
3002.10 -Antisera andother blood fractions
andmodified immunological
products, whether ornotobtained
bymeans ofbiotechnological
processesasspecified atheading level
3002.20 -Vaccines forhuman medicine
3002.30 -Vaccines forveterinary medicine
3002.90 -OtherG/RO/19/Add.1
Page93HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
30.03 Medicaments (excluding goods of
heading No.30.02, 30.05 or30.06)
consisting oftwoormore
constituents which have been mixed
together fortherapeutic or
prophylactic uses, notputupin
measured doses orinforms or
packings forretail sale.[CTH]
[CTH, provided thattheresulting good has
been produced byadeliberate and
proportionally controlled mixing or
blending ofoneormore pharmacologically
active ingredients :
(a) with oneanother, or
(b) with oneormore non-pharmacologi
ca(ly active ingredients thereby
resulting intheproduction ofa
medicinal formulation suitable for
putting upinmeasured doses orin
forms orpackings forretail sale;
orchange within heading 30.03 by
thesame processes)Submitted toCRO fordecision.
3003.10 -Containing penicillins or
derivatives thereof, with a
penicillanic acid structure, or
streptomycins ortheir derivativesasspecified atheading level
3003.20 -Containing other antibiotics
-Containing hormones orother
products ofheading No._29.37 but
notcontaining antibiotics :
3003.31 --Containing insulin
3003.39 --Other
3003.40 -Containing alkaloids orderivatives
thereof butnotcontaining
hormones orother products of
heading No._29.37 orantibiotics
3003.90 -OtherG/RO/19/Add.1
Page94HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
30.04 Medicaments (excluding goods of
heading No.30.02, 30.05 or30.06)
consisting ofmixed orunmixed
products fortherapeutic or
prophylactic uses, putupin
measured doses orinforms or
packings forretail sale.[CTH]
[CTH, except from heading 30.03; or
except when thischange results from
putting upinmeasured doses of
unmixed products ofother headings; or
change from heading when thischange
results from amixing operation ]**
[CTH except when thechange results from
putting upinmeasured doses orfor
retail sale]**Submitted toCRO fordecision.1*
**thesecond andthird options are
alternate formulations forOption Binthe
template
3004.10 -Containing penicillins or
derivatives thereof, with a
penicillanic acid structure, or
streptomycins ortheir derivativesasspecified atheading level
3004.20 -Containing other antibiotics
-Containing hormones orother
products ofheading No_29.37 but
notcontaining antibiotics :
3004.31 --Containing insulin
3004.32 --Containing adrenal cortical
hormones
3004.39 --Other
3004.40 -Containing alkaloids orderivatives
thereof butnotcontaining
hormones, other products of
heading No._29.37 orantibiotics
3004.50 -Other medicaments containing
vitamins orother products of
heading No.29.36
3004.90 -Other
1* These options arebased ontheagreement inTCRO that packing forretail sale isnotanorigin conferring process.G/RO/19/Add.1
Page95HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
30.05 Wadding, gauze, bandages and
similar articles (forexample,
dressings, adhesive plasters,
poultices), impregnated orcoated
with pharmaceutical substances or
putupinforms orpackings for
retail saleformedical, surgical,
dental orveterinary purposes.Asspecified atsplit heading level
ex3005 (a) -Impregnated orcoated with
pharmaceutical substancesCTH Basket 1
ex3005 (b) -Notimpregnated orcoated with
pharmaceutical substancesCTH, except from theheadings ofSection
XIBasket 1
3005.10 -Adhesive dressings andother
articles having anadhesive layerAsspecified atsplit heading level
3005.90 -Other
30.06 Pharmaceutical goods specified in
Note 4tothisChapter.Asspecified atsubheading level
3006.10 -Sterile surgical catgut, similar
sterile suture materials andsterile
tissue adhesives forsurgical wound
closure; sterile laminaria andsterile
laminaria tents; sterile absorbable
surgical ordental haemostaticsCTH Basket 1
3006.20 -Blood-grouping reagents CTH Basket 1
3006.30 -Opacifying preparations forX-ray
examinations; diagnostic reagents
designed tobeadministered tothe
patient[CTH]
[CTH, except ifthischange results from the
mere putting upinmeasured doses]Submitted toCRO fordecision
3006.40 -Dental cements andother dental
fillings; bone reconstruction
cementsCTH Basket 1G/RO/19/Add.1
Page96HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3006.50 -First-aid boxes andkits [CTH, except when resulting only from putting upin
sets]
[Goods ofthissubheading that arenotwholly the
product ofone country shall bedeemed to
originate inthelastcountry where oneofthe
following occurs :
(a) non-originating materials undergo achange of
classification tosubheadings ofthisChapter from
anyother subheading;
(b) thegoods have been obtained asaresult ofa
chemical reaction; orBasket 2
c) thegoods have been obtained asaresult of
blending toconform tospecific predetermined
physical specifications which aredifferent from
those oftheinput materials; or
(d) theCIF value ofnon-originating raw materials
imported andused intheproduction does not
exceed 75%oftheexfactory price ofthegoods.
The method ofcalculating foreign content isas
follows :
Foreign content =CIF Value ofNon-Originating
Materials x100% <75%
Ex-Factory Price
where Ex-Factory Price =Total materials cost +Direct
Labour cost +Overheads costs +Profits]
3006.60 -Chemical contraceptive
preparations based onhormones or
spermicidesCTH Basket 1G/RO/19/Add.1
Page97CHAPTER 31
[CHAPTER RULES] [NOTES] [CHAPTER NOTES] [LEGAL NOTES]
[Notwithstanding theproduct specific rules provided foreach heading thefollowing operations areconsidered tobesubstantial transformations :]
1. CHEMICAL REACTION (Basket 1)
A"chemical reaction" isaprocess (including abiochemical process) which results inamolecule with anew structure bybreaking intramolecular
bonds andbyforming new intramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
(a) dissolving inwater orother solvents;
(b) theelimination ofsolvents including solvent water; or
(c) theaddition orelimination ofwater ofcrystallization
2. MIXTURES AND BLENDING (Basket 2)
Thedeliberate andproportionally controlled mixing orblending ofmaterials [other than themere addition ofdiluents] toconform topredetermined
specifications which results intheproduction ofagood having [performance characteristics] [physical orchemical characteristics][properties] which [arerelevant
tothepurposes oruses ofthegood andaredifferent from theinput materials] [have physical orchemical characteristics different from theinput materials
andrendering theresulting good fitforamodified usecompared totheinput material(s). (Secretariat consolidated text)]
3. PURIFICATION (Basket 2)
[Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; or
Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum level ofpurity tomake thegood suitable foruseas:
(i) - pharmaceutical orfood grade substances under international pharmacopoeia orgovernmental standards;
(ii) - chemical products andreagents foranalytical orlaboratory uses;
(iii) - elements andcomponents inmicroelectronics;
(iv) - forspecialized optical uses; or
(v) - forhuman oranimal use
aretobeconsidered asorigin-conferring. (Secretariat consolidated text)]G/RO/19/Add.1
Page984. MILLING, GRINDING AND MICRONIZING (Basket 2)
[Any milling ormicronizing process other than themere crushing, which results inaproduct having defined particle properties (mean particle size, particle
sizedistribution, maximum particle size) ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline structure takeplace
orareinitiated, isregarded asasubstantial transformation. Theproducts obtained have physical and/or chemical characteristics different from those ofthe
rawmaterials used. (EC)]
[The deliberate andcontrolled reduction intheparticle sizeofagood resulting inaproduct having adefined particle sizeordefined surface areawhich modifies
theuseorperformance characteristic ofthegood isregarded asorigin conferring. (US)]
[Adeliberate andcontrolled milling, grinding, granulating ormicronizing process which results inaproduct having defined particle properties (which mean
particle size, particle sizedistribution, maximal orminimal particle size) ordefined surface areaistobeconsidered asorigin conferring. Theproducts obtained
have physical and/or chemical properties different from theinput materials used. (CH)]
[Amilling, grinding ormicronizing process [other thanmere crushing] which results inaproduct having [areduced] [defined] particle properties [(mean particle
size, particle sizedistribution, maximum particle size) ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline structure
take place orareinitiated] istobeconsidered asorigin conferring. Theproducts obtained have [performance characteristics] [physical and/or chemical
characteristics] different from theinput materials used. (Secretariat consolidated text)]
5. STANDARD MATERIALS (Basket 1)
Standard materials arepreparations suitable foranalytical, calibrating orreferencing uses having precise degrees ofpurity orproportions which are
certified bythemanufacturer. Theproduction ofstandard materials istobeconsidered asorigin conferring.
6. ISOMER SEPARATION (Basket 1)
Theisolation orseparation ofisomers from amixture ofisomers istobeconsidered asorigin conferring.
7. MINIMAL OPERATIONS ORPROCESSES (Basket 2)
[The following operations arenotregarded assubstantial transformations :
- Dissolving (including dilution andconcentration ofsolutions)
- DesiccationG/RO/19/Add.1
Page99- Simple hydration/dehydration :addition ofmolecules ofwater ofcrystallization tounhydrated substances orelimination ofmolecules ofwater
ofcrystallization from hydrated substances.
- Crystallization orrecrystallization
- Addition ofanti-dusting agents, stabilizers orcolouring substances
- Change ofstate
- Putting upforretail sale. (EC)]
[ALTERNATIVE RULE] (Basket 2)
[The CIFvalue ofnon-originating rawmaterials imported andused intheproduction does notexceed 75%oftheex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =total materials cost+direct labour costs +overheads costs +profits (SG)]G/RO/19/Add.1
Page100CHAPTER 31
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 31 Fertiliser
31.01 Animal orvegetable fertilisers,
whether ornotmixed together or
chemically treated; fertilisers
produced bythemixing orchemical
treatment ofanimal orvegetable
products.CTH Basket 1
31.02 Mineral orchemical fertilisers,
nitrogenous.CTH Basket 1
3102.10 -Urea, whether ornotinaqueous
solutionasspecified atheading level
- Ammonium sulphate; double
salts andmixtures ofammonium
sulphate andammonium nitrate :
3102.21 --Ammonium sulphate
3102.29 --Other
3102.30 - Ammonium nitrate, whether or
notinaqueous solution
3102.40 - Mixtures ofammonium nitrate
with calcium carbonate orother
inorganic non-fertilising substances
3102.50 - Sodium nitrate
3102.60 -Double salts andmixtures ofcalcium
nitrate andammonium nitrate (EC)
3102.70 - Calcium cyanamideG/RO/19/Add.1
Page101HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3102.80 - Mixtures ofurea and
ammonium nitrate inaqueous or
ammoniacal solution
3102.90 - Other, including mixtures not
specified intheforegoing
subheadings
31.03 Mineral orchemical fertilisers,
phosphatic.CTH Basket 1
3103.10 - Superphosphates asspecified atheading level
3103.20 - Basic slag
3103.90 - Other
31.04 Mineral orchemical fertilisers,
potassic.CTH Basket 1
3104.10 - Carnallite, sylvite andother
crude natural potassium saltsasspecified atheading level
3104.20 - Potassium chloride
3104.30 - Potassium sulphate
3104.90 - Other
31.05 Mineral orchemical fertilisers
containing twoorthree ofthe
fertilising elements nitrogen,
phosphorus andpotassium; other
fertilisers; goods ofthisChapter in
tablets orsimilar forms orin
packages ofagross weight not
exceeding 10kg.asspecified atsubheading level
3105.10 - Goods ofthisChapter intablets
orsimilar forms orinpackages ofa
gross weight notexceeding 10kgCTSH, except when resulting from putting
upintablets orsimilar forms orin
packages.Basket 1G/RO/19/Add.1
Page102HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
3105.20 - Mineral orchemical fertilisers
containing thethree fertilising
elements nitrogen, phosphorus and
potassiumCTH Basket 1
3105.30 - Diammonium
hydrogenorthophosphate (diammonium
phosphate)CTH Basket 1
3105.40 - Ammonium
dihydrogenorthophosphate
(monoammonium phosphate) and
mixtures thereof with diammonium
hydrogenorthophosphate (diammonium
phosphate)CTH Basket 1
- Other mineral orchemical
fertilisers containing thetwofertilising
elements nitrogen andphosphorus :
3105.51 -- Containing nitrates and
phosphatesCTH Basket 1
3105.59 -- Other CTH Basket 1
3105.60 - Mineral orchemical fertilisers
containing thetwofertilising elements
phosphorus andpotassiumCTH Basket 1
3105.90 - Other CTH Basket 1G/RO/19/Add.1
Page103CHAPTER 32
[CHAPTER RULES] [NOTES] [CHAPTER NOTES] [LEGAL NOTES]
[Notwithstanding theproduct specific rules provided foreach heading thefollowing operations areconsidered tobesubstantial transformations :]
1. CHEMICAL REACTION (Basket 1)
A"chemical reaction" isaprocess (including abiochemical process) which results inamolecule with anew structure bybreaking intramolecular
bonds andbyforming new intramolecular bonds, orbyaltering thespatial arrangement ofatoms inamolecule.
Thefollowing arenotconsidered tobechemical reactions forthepurposes ofthisdefinition:
(a) dissolving inwater orother solvents;
(b) theelimination ofsolvents including solvent water; or
(c) theaddition orelimination ofwater ofcrystallization
2. MIXTURES AND BLENDING (Basket 2)
Thedeliberate andproportionally controlled mixing orblending ofmaterials [other than themere addition ofdiluents] toconform topredetermined
specifications which results intheproduction ofagood having [performance characteristics] [physical orchemical characteristics][properties] which [arerelevant
tothepurposes oruses ofthegood andaredifferent from theinput materials] [have physical orchemical characteristics different from theinput materials
andrendering theresulting good fitforamodified usecompared totheinput material(s). (Secretariat consolidated text)]
3. PURIFICATION (Basket 2)
[Purification resulting intheelimination of80percent ofthecontent ofexisting impurities; or
Thereduction orelimination ofimpurities resulting inachemical having aspecified minimum level ofpurity tomake thegood suitable foruseas:
(i) - pharmaceutical orfood grade substances under international pharmacopoeia orgovernmental standards;
(ii) - chemical products andreagents foranalytical orlaboratory uses;
(iii) - elements andcomponents inmicroelectronics;
(iv) - forspecialized optical uses; or
(v) - forhuman oranimal use
aretobeconsidered asorigin-conferring. (Secretariat consolidated text)]G/RO/19/Add.1
Page1044. MILLING, GRINDING AND MICRONIZING (Basket 2)
[Any milling ormicronizing process other than themere crushing, which results inaproduct having defined particle properties (mean particle size, particle
sizedistribution, maximum particle size) ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline structure takeplace
orareinitiated, isregarded asasubstantial transformation. Theproducts obtained have physical and/or chemical characteristics different from those ofthe
rawmaterials used. (EC)]
[The deliberate andcontrolled reduction intheparticle sizeofagood resulting inaproduct having adefined particle sizeordefined surface areawhich modifies
theuseorperformance characteristic ofthegood isregarded asorigin conferring. (US)]
[Adeliberate andcontrolled milling, grinding, granulating ormicronizing process which results inaproduct having defined particle properties (which mean
particle size, particle sizedistribution, maximal orminimal particle size) ordefined surface areaistobeconsidered asorigin conferring. Theproducts obtained
have physical and/or chemical properties different from theinput materials used. (CH)]
[Amilling, grinding ormicronizing process [other thanmere crushing] which results inaproduct having [areduced] [defined] particle properties [(mean particle
size, particle sizedistribution, maximum particle size) ordefined surface areas, orinwhich mechanochemical reactions ordisturbance ofthecrystalline structure
take place orareinitiated] istobeconsidered asorigin conferring. Theproducts obtained have [performance characteristics] [physical and/or chemical
characteristics] different from theinput materials used. (Secretariat consolidated text)]
5. STANDARD MATERIALS (Basket 1)
Standard materials arepreparations suitable foranalytical, calibrating orreferencing uses having precise degrees ofpurity orproportions which are
certified bythemanufacturer. Theproduction ofstandard materials istobeconsidered asorigin conferring.
6. ISOMER SEPARATION (Basket 1)
Theisolation orseparation ofisomers from amixture ofisomers istobeconsidered asorigin conferring.
7. MINIMAL OPERATIONS ORPROCESSES (Basket 2)
[The following operations arenotregarded assubstantial transformations :
- Dissolving (including dilution andconcentration ofsolutions)
- DesiccationG/RO/19/Add.1
Page105- Simple hydration/dehydration: addition ofmolecules ofwater ofcrystallization tounhydrated substances orelimination ofmolecules ofwater
ofcrystallization from hydrated substances.
- Crystallization orrecrystallization
- Addition ofanti-dusting agents, stabilizers orcolouring substances
- Change ofstate
- Putting upforretail sale. (EC)]
[ALTERNATIVE RULE] (Basket 2)
[The CIFvalue ofnon-originating rawmaterials imported andused intheproduction does notexceed 75%oftheex-factory price ofthegoods. Themethod
ofcalculating foreign content isasfollows :
foreign content =CIFValue ofNon-originating material x100% <75%
Ex-factory price
where Ex-Factory price =total materials cost+direct labour costs +overheads costs +profits (SG)]G/RO/19/Add.1
Page106CHAPTER 32
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 32 Tanning ordyeing extracts; tannins
andtheir derivatives; dyes,
pigments andother colouring
matter; paints andvarnishes; putty
andother mastics; inks
32.01 Tanning extracts ofvegetable
origin; tannins andtheir salts,
ethers, esters andother derivatives.Asindicated atthesplitheading level
ex3201.(a) -Tannins CTHS Basket 1
ex3201.(b) -Other CTH Basket 1
3201.10 -Quebracho extract Asindicated atthesplitheading level
3201.20 -Wattle extract
3201.90 -Other
32.02 Synthetic organic tanning
substances; inorganic tanning
substances; tanning preparations,
whether ornotcontaining natural
tanning substances; enzymatic
preparations forpre-tanning.Asindicated atsubheading level
3202.10 -Synthetic organic tanning substances CTH Basket 1
3202.90 -Other CTSH Basket 1G/RO/19/Add.1
Page107
Brussels, 17October 1997
UNRESOLVED ISSUES FOR DECISION BY
THE COMMITTEE ONRULES OFORIGIN
_____________
AGREED RULES ORORIGIN SUBMITTED BYTHE
TECHNICAL COMMITTEE ONRULES OFORIGIN FOR ENDORSEMENT
BYTHE COMITTEE ONRULES OFORIGIN
ARE DESIGNATED AS"BASKET 1"INTHE ANNEX
_____________
SECOND REFERRAL FOR CHAPTERS 41TO43
1. TheTechnical Committee hasdecided tosplitthecoverage ofeachofheadings 41.04 to41.07
intothefollowing:
- leather, provisionally prepared
- leather, tanned
- leather, retanned
- leather, finished
- leather, parchment dressed, whether ornotfurther prepared.
2. TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
theprocesses described below haveundergone theirlastsubstantial transformation.
ISSUE FOR DECISION, NO.1
3. Change tothetanned leather ofheading 41.04, 41.05, 41.06 or41.07 from other products
ofthesame heading.
Differing views presented intherelevant Technical Committee discussion
OPTION A
4. Achange totanned leather from leather provisionally prepared constitutes asubstantial
transformation. Thestarting products mayhavebeenlightly tanned butthetanning effect istemporary
andreversible. Atanned leather ontheother handisaproduct thathasundergone acomplete course
oftanning. Thetanning effect ispermanent. Leather fullytanned andleather provisionally prepared
aretwodifferentproductsandthechangetotannedleatherfromthelatterisconsideredorigin-conferring.
Theorigin ruleformulation ofCTHS (change ofsplitheading) isappropriate fortanned leather put
under splitheadings: ex41.04 (b),ex41.05(b), ex41.06(b) andex41.07(b).
OPTION B
5. Theorigin oftanned leather (of41.04 through 41.07) should betraced backtotheorigin of
theanimals. Achange totanned leather fromrawhides orskins (classified inheading 41.01, 41.02
or41.03) cannot beregarded asasubstantial transformation, nottomention thechange totanned leather
ofaheading among headings 41.04 through 41.07 from provisionally prepared leather ofthesameG/RO/19/Add.1
Page108
heading. There isnotmuch difference between theinput products (rawhides orskins) andresulting
product (tanned leather). Theorigin ruleformulation fortanned leather should bedrafted asfollows:
- fortanned leather ofex41.04(b): CTH, except from heading 41.01
- fortanned leather ofex41.05(b): CTH, except from heading 41.02
- fortanned leather ofex41.06(b): CTH, except from heading 41.03
- fortanned leather ofex41.07(b): CTH, except from heading 41.03
Relevant HScodenumber
6. Heading 41.04: leather ofbovine orequine animals, without hairon,other thanleather of
heading No.41.08 or41.09.
Heading 41.05: sheep orlamb skinleather, without wool on,other thanleather ofheading
No.41.08 or41.09.
Heading 41.06: goatorkidskinleather, without hairon,other thanleather ofheading No.
41.08 or41.09.
Heading 41.07: leather ofother animals, without hairon,other thanleather ofheading No.
41.08 or41.09.
References
7. Report ofthe3rdSession (Doc. 39.870, Annexes D1andD2)
Report of8thSession (Doc. 41.211, Annexes L1andL2)
Reference document (Doc. 41.251, pages 1to2)
Reference document (Doc. 41.421)
Reference document (Doc. 41.451, pages 1to5)
Reference document (Doc. 41.452)
ISSUE FOR DECISION, NO.2
8. Change totheretanned leather ofheading 41.04, 41.05, 41.06 or41.07 fromother products
ofthesame heading.
Differing views presented intherelevant Technical Committee discussion
OPTION A
9. Retannedleatherdiffersconsiderablyfromitsinputproducts(e.g.,leatherprovisionallyprepared,
tanned leather). After being retanned, thequality andproperties ofthefinalproduct aremuch improved.
Hence, achange toretanned leather fromtheinputproducts isdeemed tobeasubstantial transformation.
Since boththeretanned leather andtheinput products areclassified inthesame heading, a“CTHS ”
isanappropriate origin ruleformulation tocover retanned leather ofsplitheadings ofex41.04(c),
ex41.05(c), ex41.06(c) andex41.07(c).
OPTION B
10. Option Bdiffers from Option Ainthatitdoesnotrecognize retanning oftanned leather to
beorigin-conferring. Theretanning merely reinforced theeffect ofthetanning operation donetothe
goods. Achange toretanned leather fromtanned leather doesnotconstitute asubstantial transformation.G/RO/19/Add.1
Page109
However, asubstantial transformation isdeemed totakeplace iftheinput product forretanned leather
isdrawn fromleather provisionally prepared. Theorigin ruleformulations asfollows areconsidered
appropriate forretanned leather:
forretanned leather ofex41.04(c): CTHS, except from splitheading
ex41.04(b)
forretanned leather ofex41.05(c): CTHS, except from splitheading
ex41.05(b)
forretanned leather ofex41.06(c): CTHS, except from splitheading
ex41.06(b)
forretanned leather ofex41.07(c): CTHS, except from splitheading
ex41.07(b)
OPTION C
11. Theorigin ofretanned leather should betraced backtothatoftherawhides andskins (heading
41.01, 41.02 or41.03, asappropriate). Achange toretanned leather from these rawhides orskins
constitutes asubstantial transformation. However, achange toretanned leather ofaheading from
anyother products (e.g., tanned leather, provisionally prepared leather) ofthesame heading doesnot
cause anysubstantial transformation totheproducts andisnotorigin-conferring. “CTH”isan
appropriate origin ruleformulation forretanned leather ofsplitheadings ex41.04(c), ex41.05(c),
ex41.06(c) andex41.07(c).
Relevant HScodenumber
12. Seeparagraphs 5.
References
13. Seeparagraph 6.
ISSUE FOR DECISION, NO.3
14. Change tothefinished leather ofheading 41.04, 41.05, 41.06 or41.07 from other products
ofthesame heading.
Differing views presented intherelevant Technical Committee disucssion
15. "After tanning, ...theleather maythenbefurther dressed orfinished bydyeing, graining,
orstamping toimitate skins ofother kinds, sizing, polishing, grinding (orbuffing) ...togivesuede
orvelvetedfinish,waxing,blacking,smoothing(glazing),satinfinishing,printing,etc.”(HSExplanatory
Note, page650)
16. TheTechnical Committee hascome upwith5possible ways toarticulate theorigin rulefor
finished leather.G/RO/19/Add.1
Page110
OPTION A
17. Theorigin ruleformulation should bebased ona“CTH”.Thismeans thattheinput products
forfinished leather (ofheadings 41.04 to41.07) needtobetraced backtotherelated rawhides or
skins (ofheadings 41.01 to41.03). Achange tofinished leather ofheadings 41.04 to41.07 from
anyother products (i.e.tanned leather, leather provisionally prepared) classified inthesame heading
doesnotconstitute asubstantial transformation.
OPTION B
18. Theproduction offinished leather (ofheadings 41.04 to41.07) from tanned, retanned or
provisionally prepared leather entails sufficient characteristic change totheresulting products. Itis
therefore origin-conferring. The“CTHS ”should beanappropriate origin ruleformulation forthe
finished leather ofsplitheadings ex41.04(d), ex41.05(d), ex41.06(d) andex41.07(d).
OPTION C
19. Thechangetofinishedleather(ofheadings41.04to41.07)fromtannedorprovisionallyprepared
leather ofthesame heading isconsidered substantial andorigin-conferring. However, achange to
finished leather from retanned leather does notinvolve much modification totheinput product.
Substantial transformation therefore isnotdeemed tohavetaken place. Theorigin rulesforthefinished
leather ofheading 41.04 to41.07 should beformulated as:
forfinished leather ofex41.04(d): CTHS, except from splitheading 41.04(c)
forfinished leather ofex41.05(d): CTHS, except from splitheading 41.05(c)
forfinished leather ofex41.06(d): CTHS, except from splitheading 41.06(c)
forfinished leather ofex41.07(d): CTHS, except from splitheading 41.07(c)
OPTION D
20. Theorigin canbeconferred tofinished leather (ofheadings 41.04 to41.07) manufactured from
theprovisionally prepared leather ofthesameheading concerned. However, theproduction offinished
leather from tanned orretanned doesnotinvolve much characteristic change totheinput products.
Accordingly, thefollowing origin ruleformulations areconsidered appropriate:
forfinished leather ofex41.04(d): CTHS, except fromsplitheading ex41.04(b) or41.04(c)
forfinished leather ofex41.05(d): CTHS, except fromsplitheading ex41.05(b) or41.05(c)
forfinished leather ofex41.06(d): CTHS, except fromsplitheading ex41.06(b) or41.06(c)
forfinished leather ofex41.07(d): CTHS, except fromsplitheading ex41.07(b) or41.07(c)
OPTION E
21. Some finishing processes assetoutinparagraph 15maybetoominimal toaffect theleather
while others render significant changes totheperformance oftheresulting leather. Torecognize the
substantial transformation brought about bycertain finishing processes totheleather, theorigin rule
forproducts under ex41.04(d), ex41.05(d), ex41.06(d) andex41.07(d) should beformulated along
thelineof"change within splitheading" asfollows:
forfinished leather ofex41.04(d): Change within splitheading ex41.04(d)
forfinished leather ofex41.05(d): Change within splitheading ex41.05(d)
forfinished leather ofex41.06(d): Change within splitheading ex41.06(d)
forfinished leather ofex41.07(d): Change within splitheading ex41.07(d)G/RO/19/Add.1
Page111
Relevant HScodenumber
22. Seeparagraphs 5.
References
23. Seeparagraph 6
ISSUE FOR DECISION, NO.4
24. Change totheparchment dressed (whether ornotfurther prepared) leather ofheading 41.04,
41.05, 41.06 or41.07 from other products ofthesame heading.
Differing views presented intherelevant Technical Committee discussion
25. "Parchment-dressed leather isprepared fromrawhides orskins, notbyaprocess oftanning,
butbytreating therawhides andskins toensure theirpreservation. These aresoftened, dehaired,
defleshed, washed andthenstretched onaframe, coated withapaste containing whiting andsodaor
slaked lime, shaved toreduce them tothedesired thickness andground withpumice. Finally, they
maybedressed withgelatin andstarch. ”(HSExplanatory Note, page650)
OPTION A
26. Theparchment dressed leather isremarkably different from itsinput material ofrawhides
orskins inallrespects. Achange toparchment dressed leather from rawhides orskins therefore
constitutes asubstantial transformation. The“CTH”formulation should beadopted astheorigin rule
forparchment dressed leather ofsplitheadings ex41.04 (e),ex41.05(e), ex41.06(e) andex41.07(e)
OPTION B
27. Thechange toparchment dressed leather ofheading 41.04, 41.05, 41.06 or41.07 fromother
products (i.e.provisionally prepared leather) ofthesame heading isconsidered asubstantial
transformation because there ismuch difference between theinput andtheresulting products. The
origin ruleformulation fortheparchment dressed leather under splitheadings ex41.04(e), ex41.05(e),
ex41.06(e) andex41.07(e) should bebased on“CTHS ”,namely, achange tothese splits fromany
other splitofthesame heading confers origin.
OPTION C
28. Achangetoparchmentdressedleatherfromprovisionallypreparedortannedleatherisconsidered
tobeasubstantial transformation andconfers origin. However, achange toparchment dressed leather
fromretanned orfinished leather should notbesotreated. Consequently, theorigin ruleforparchment
dressed leather should beformulated asfollows:
forparchment dressed leather ofex41.04(e): CTHS, except from heading ex41.04(c) or
41.04(d)
forparchment dressed leather ofex41.05(e): CTHS, except from heading ex41.05(c) or
41.05(d)
forparchment dressed leather ofex41.06(e): CTHS, except from heading ex41.06(c) or
41.06(d)G/RO/19/Add.1
Page112
forparchment dressed leather ofex41.07(e): CTHS, except from heading ex41.07(c) or
41.07(d)
Relevant HScodenumber
29. Seeparagraphs 5.
References
30. Seeparagraph 6.G/RO/19/Add.1
Page113
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS"BASKET 1";
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS"BASKET 2"AND PRINTED INSMALL
LETTERINGG/RO/19/Add.1
Page114CHAPTER 41
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 41 Raw hides andskins (other than
furskins) andleather
41.01 Raw hides andskins ofbovine or
equine animals (fresh, orsalted,
dried, limed, pickled orotherwise
preserved, butnottanned,
parchment-dressed orfurther
prepared), whether ornotdehaired
orsplit.CTH Basket 1
4101.10 -Whole hides andskins ofbovine
animals, ofaweight perskinnot
exceeding 8kgwhen simply dried, 10
kgwhen dry-salted or14kgwhen
fresh, wet-salted orotherwise
preservedAsindicated attheheading level.
-Other hides andskins ofbovine
animals, fresh orwet-salted:
4101.21 --Whole
4101.22 --Butts andbends
4101.29 --Other Asindicated attheheading level.
4101.30 -Other hides andskins ofbovine
animals, otherwise preserved
4101.40 -Hides andskins ofequine animalsG/RO/19/Add.1
Page115HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
41.02 Raw skins ofsheep orlambs (fresh,
orsalted, dried, limed, pickled or
otherwise preserved, butnot
tanned, parchment-dressed or
further prepared), whether ornot
with wool onorsplit, other than
those excluded byNote 1(c)tothis
Chapter.Asindicated atthesubheading level.
4102.10 -With wool on CTH Basket 1
-Without wool on
4102.21 --Pickled [CTH]
[CTSH]Submitted toCRO fordecision
[CTSH, except from subheading 4102.29]
4102.29 --Other [CTH]
[CTSH]Submitted toCRO fordecision
[CTSH, except from subheading 4102.21]
41.03 Other rawhides andskins (fresh,
orsalted, dried, limed, pickled or
otherwise preserved, butnot
tanned, parchment-dressed or
further prepared), whether ornot
dehaired orsplit, other than those
excluded byNote 1(b)or1(c)to
thisChapter.CTH Basket 1
4103.10 -Ofgoats orkids Asindicated attheheading level.
4103.20 -Ofreptiles
4103.90 -Other
41.04 Leather ofbovine orequine
animals, without hairon,other
than leather ofheading No.41.08
or41.09.Asindicated atthesplitheading level.G/RO/19/Add.1
Page116HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
4104.10 -Whole bovine skinleather, ofaunit
surface areanotexceeding 28
square feet(2.6m2)
-Other bovine leather andequine
leather, tanned orretanned butnot
further prepared, whether ornot
split:
4104.21 --Bovine leather, vegetable
pre-tannedAsindicated atthesplitheading level.
4104.22 --Bovine leather, otherwise
pre-tanned
4104.29 --Other
-Other bovine leather andequine
leather, parchment-dressed or
prepared after tanning:
4104.31 --Fullgrains andfullgrain splits
4104.39 --OtherG/RO/19/Add.1
Page117HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex41.04(a) -Provisionnally prepared CTH, except from heading 41.01 Basket 1
ex41.04(b) -Tanned [CTHS]
[CTH, except from heading 41.01]Forpurposes ofthis
Appendix, tanned leather
includes chrome tanned
(wetblue) orvegetable
tanned leather.Submitted toCRO for
decision
ex41.04(c) -Retanned [CTH]
[CTHS]
[CTHS, except from splitheading
ex41.04(b)]Submitted toCRO for
decision
ex41.04(d) -Finished [CTH]
[CTHS]
[CTHS, except from splitheading
ex41.04(c)]
[CTHS, except from splitheading
ex41.04(b) orex41.04(c)]
[Change within splitheading ex41.04(d)]Submitted toCRO for
decision
ex41.04(e) -Parchment dressed, whether ornot
further prepared[CTH]
[CTHS]
[CTHS, except from splitheading
ex41.04(c) orex41.04(d)]Submitted toCRO for
decisionG/RO/19/Add.1
Page118HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
41.05 Sheep orlamb skinleather, without
wool on,other than leather of
heading No.41.08 or41.09Asindicated atthesplitheading level.
Tanned orretanned butnotfurther
prepared, whether ornotsplit:
4105.11 --Vegetable pre-tanned
4105.12 --Otherwise pre-tanned
4105.19 --Other
4105.20 -Parchment-dressed orprepared after
tanningG/RO/19/Add.1
Page119HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex41.05(a) -Provisionnally prepared CTH, except from heading 41.02 Forpurposes ofthis
Appendix, tanned leather
includes chrome tanned (wet
blue) orvegetable tanned
leather.Basket 1
ex41.05(b) -Tanned [CTHS]
[CTH, except from heading 41.02]Submitted toCRO
fordecision
ex41.05(c) -Retanned [CTH]
[CTHS]
[CTHS, except from splitheading
ex41.05(b)]Submitted toCRO
fordecision
ex41.05(d) -Finished [CTH]
[CTHS]
[CTHS, except from splitheading
ex41.05(c)]
[CTHS, except from splitheading
ex41.05(b) orex41.05(c)]
[Change within splitheading ex41.05(d)]Submitted toCRO
fordecision
ex41.05(e) -Parchment dressed, whether ornot
further prepared[CTH]
[CTHS]
[CTHS, except from splitheading
ex41.05(c) orex41.05(d)]Submitted toCRO
fordecisionG/RO/19/Add.1
Page120HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
41.06 Goat orkidskinleather, without
hairon,other than leather of
heading No.41.08 or41.09Asindicated atthesplitheading level.
4106.11 Tanned orretanned butnotfurther
prepared, whether ornotsplit:
4106.12 --Vegetable pre-tanned
4106.19 --Otherwise pre-tanned
4106.20 --OtherG/RO/19/Add.1
Page121HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex41.06(a) -Provisionnally prepared CTH, except from heading 41.03 Forpurposes ofthis
Appendix, tanned leather
includes chrome tanned (wet
blue) orvegetable tanned
leather.Basket 1
ex41.06(b) -Tanned [CTHS]
[CTH, except from heading 41.03]Submitted toCRO
fordecision
ex41.06(c) -Retanned [CTH]
[CTHS]
[CTHS, except from splitheading
ex41.06(b)]Submitted toCRO
fordecision
ex41.06(d) -Finished [CTH]
[CTHS]
[CTHS, except from splitheading
ex41.06(c)]
[CTHS, except from splitheading
ex41.06(b) orex41.06(c)]
[Change within splitheading ex41.06(d)]Submitted toCRO
fordecision
ex41.06(e) -Parchment dressed, whether ornot
further prepared[CTH]
[CTHS]
[CTHS, except from splitheading
ex41.06(c) orex41.06(d)]Submitted toCRO
fordecisionG/RO/19/Add.1
Page122HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
41.07 Leather ofother animals, without
hairon,other than leather of
heading No.41.08 or41.09Asindicated atthesplitheading level.
4107.10 -Ofswine
-Ofreptiles:
4107.21 --Vegetables pre-tanned
4107.29 --Other
4107.90 -Ofother animalsG/RO/19/Add.1
Page123HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex41.07(a) -Provisionnally prepared CTH, except from heading 41.03 Forpurposes ofthis
Appendix, tanned leather
includes chrome tanned (wet
blue) orvegetable tanned
leather.Basket 1
ex41.07(b) -Tanned [CTHS]
[CTH, except from heading 41.03]Submitted toCRO
fordecision
ex41.07(c) -Retanned [CTH]
[CTHS]
[CTH, except from splitheading
ex41.07(b)]Submitted toCRO
fordecision
ex41.07(d) -Finished [CTH]
[CTHS]
[CTHS, except from splitheading
ex41.07(c)]
[CTHS, except from splitheading
ex41.07(b) orex41.07(c)]
[Change within splitheading ex41.07(d)]Submitted toCRO
fordecision
ex41.07(e) -Parchment dressed, whether ornot
further prepared[CTH]
[CTHS]
[CTHS, except from splitheading
ex41.07(c) orex41.07(d)]Submitted toCRO
fordecisionG/RO/19/Add.1
Page124HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
41.08 Chamois (including combination
chamois) leather.CTH Basket 1
41.09 Patent leather andpatent laminated
leather; metallised leatherCTH Basket 1
41.10 Parings andother waste ofleather
orofcomposition leather, not
suitable forthemanufacture of
leather articles; leather dust,
powder andflour.Thecountry oforigin ofthegood shall be
thecountry inwhich thegood ofthis
heading isderived.Basket 1
41.11 Composition leather with abasis of
leather orleather fibre, inslabs,
sheets orstrip, whether ornotin
rolls.CTH Basket 1G/RO/19/Add.1
Page125CHAPTER 42
Chapter Notes :
[1.Forthepurposes ofdetermining thecountry oforigin forgoods falling within thischapter thatarenotwholly obtained inonecountry, thefollowing
individual processes, considered singly, shall notaffect theorigin ofthegoods concerned, whether ornotsuch processes result inchanges ofclassification:
(a) Working orfinishing oneormore edges byhemming, rolling, whipping orsimilar means orbyknotting fringe;
(b) Cutting fabrics, yarns orother materials; orseparating goods produced inthefinished state bycutting along dividing threads orlines;
(c) Assembling orjoining goods bysewing, stitching orother means forconvenience ofshipment orother temporary purposes;
(d) Finishingexistinggoodswithfasteners,buttonholes,“patch”pockets,footstraps,collars,cuffs,labels,trimmingsorornamentalelements(including
nutnotlimited tolace, nonfunctional stitching, beads, badges, tassels, pompons, fringe, appliqu ésorfeathers) orthelike; or
(e) Putting upgoods forretail saleorinsetsorensembles. (US)] (Basket 2)
[2.Forthepurposes ofthischapter, those rules which refer toachange ofheading orsubheading shall notapply tochanges which result from disassembly.
(US)] (Basket 2)
[3.Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result solely from theapplication ofGeneral Rule of
Interpretation 2
(a) Wwith respect tocollection ofparts thatarepresented asunassembled articles ofanother heading orsubheading. (US)] (Basket 2)
[4.Theterm “complete making-up ”means thatalltheoperations following cutting have tobeperformed.
However, making-up shall notnecessarily beconsidered asincomplete where oneormore finishing operations have notbeen carried out.Thefollowing
isalistofexamples offinishing operations:
- fitting ofbuttons and/or other types offastenings;
- making ofbutton-holes;
- finishing offtheends oftrouser legsandsleeves orthebottom hemming ofskirts anddresses;
- fitting oftrimmings andaccessories such aspockets, labels, badges, etc.;
- ironing andother preparations ofgarments forsale“ready made ”.(EC)] (Basket 2)G/RO/19/Add.1
Page126HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 42 Articles ofleather; saddlery and
harness; travel goods, handbags and
similar containers; articles of
animal gut(other than silk-worm
gut).
42.01 Saddlery andharness forany
animal (including traces, leads,
knees pads, muzzles, saddle clothes,
saddle bags, dogcoats andthelike),
ofanymaterial.[CTH]
[CTH, provided thegoods areknittoshape
orfully assembled inonecountry]Submitted toCRO fordecision
42.02 Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school
satchels, spectacle cases, binocular
cases, camera cases, musical
instrument cases, guncases,
holsters andsimilar containers;
travelling-bags, toilet bags,
rucksacks, handbags,
shopping-bags, wallets, purses,
map-cases, cigarette- cases,
tobacco-pouches, toolbags, sports
bags, bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and
similar containers, ofleather orof
composition leather, ofsheeting of
plastics, oftextile materials, of
vulcanised fibre orofpaperboard,
orwholly ormainly covered with
such materials orwith paper.[CTH]
[CTH, provided thegoods areknit toshape orfully
assembled inone country;
Additional Rule:
Goods ofthisheading which were wholly obtained
from acollection ofparts, which collection was
classifiable asanunassembled good byvirtue of
General Interpretative Rule 2(a), aredeemed tohave
originated inthecountry where thegoods were wholly
assembled.]Basket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.
Trunks, suit-cases, vanity-cases,
executive -cases, brief-cases, school
satchels andsimilar containers:Asindicated attheheading levelG/RO/19/Add.1
Page127HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
4202.11 --With outer surface ofleather, of
composition leather orofpatent
leather
4202.12 With outer surface ofplastics orof
textile materials
4202.19 --Other
-Handbags, whether ornotwith
shoulder strap, including those without
handle:Asindicated attheheading level
4202.21 --With outer surface ofleather, of
composition leather orofpatent
leather
4202.22 --With outer surface ofplastic
sheeting oroftextile materials
4202.29 --Other
-Articles ofakind normally carried
inthepocket orinthehandbag;
4202.31 --With outer surface ofleather, of
composition leather orofpatent
leather
4203.32 --With outer surface ofplastic
sheeting oroftextile materials
4202.39 --Other
-Other
4202.91 --With outer surface ofleather, of
composition leather orofpatent
leather
4202.92 --With outer surface ofplastic
sheeting oroftextile materials
4202.99 --OtherG/RO/19/Add.1
Page128HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
42.03 Articles ofapparel andclothing
accessories, ofleather orof
composition leather.[CTH]
[CTH, provided thegoods areknit toshape orfully
assembled inone country;
Additional Rule:
Goods ofthisheading which were wholly obtained
from acollection ofparts, which collection was
classifiable asanunassembled good byvirtue of
General Interpretative Rule 2(a), aredeemed tohave
originated inthecountry where thegoods were wholly
assembled.]
Another option indicated atthesplit heading levelBasket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.
ex42.03(a) Articles ofapparel, ofleather orof
composition leather[Complete making-up] Basket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.
ex42.03(b) Other [CTH]
4203.10 -Articles ofapparel Asindicated attheheading orsplit heading
level
-Gloves, mitten andmitts:
4203.21 --Specially designed forusein
sports
4203.29 --Other
4203.30 -Belts andbandoliers
3203.40 -Other clothing accessories
42.04 Articles ofleather orofcomposition
leather, ofakind used inmachinery
ormechanical appliances orfor
other technical uses.[CTH]
[CTH, provided thegoods areknittoshape
orfully assembled inonecountry]Submitted toCRO fordecision
42.05 Other articles ofleather orof
composition leather.[CTH]
[CTH, provided thegoods areknittoshape
orfully assembled inonecountry]Submitted toCRO fordecision
42.06 Articles ofgut(other than
silk-worm gut), ofgoldbeater 'sskin,
ofbladders oroftendons.[CTH]
[CTH, provided thegoods areknittoshape
orfully assembled inonecountry]Submitted toCRO fordecisionG/RO/19/Add.1
Page129HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
4206.10 -Catgut Asindicated attheheading level
4206.90 -OtherG/RO/19/Add.1
Page130CHAPTER 43
Chapter Notes:
[1. Forthepurposes ofdetermining thecountry oforigin forgoods falling within thischapter thatarenotwholly obtained inonecountry, thefollowing
individual processes, considered singly, shall notaffect theorigin ofthegoods concerned, whether ornotsuch processes result inchanges ofclassification:
(a) Working orfinishing oneormore edges byhemming, rolling, whipping orsimilar means orbyknotting fringe;
(b) Cutting fabrics, yarns orother materials; orseparating goods produced inthefinished state bycutting along dividing threads orlines;
(c) Assembling orjoining goods bysewing, stitching orother means forconvenience ofshipment orother temporary purposes;
(d) Finishing existing goods withfasteners, buttonholes, “patch ”pockets, footstraps, collars, cuffs, labels, trimmings orornamental elements (including
nutnotlimited tolace, nonfunctional stitching, beads, badges, tassels, pompons, fringe, appliqu ésorfeathers) orthelike; or
(e) Putting upgoods forretail saleorinsetsorensembles. (US)] (Basket 2)
[2. Forthepurposes ofheadings 43.03 and43.04, those rules which refer toachange ofheading orsubheading shall notapply tochanges which result
from disassembly. (US)] (Basket 2)
[3. Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result solely from theapplication ofGeneral Rule of
Interpretation 2(a)with respect tocollection ofparts thatarepresented asunassembled articles ofanother heading orsubheading. (US)] (Basket 2)
[4. Theterm “complete making-up ”means thatalltheoperations following cutting have tobeperformed.
However, making-up shall notnecessarily beconsidered asincomplete where oneormore finishing operations have notbeen carried out. Thefollowing
isalistofexamples offinishing operations:
- fitting ofbuttons and/or other types offastenings;
- making ofbutton-holes;
- finishing offtheends oftrouser legsandsleeves orthebottom hemming ofskirts anddresses;
- fitting oftrimmings andaccessories such aspockets, labels, badges, etc.;
- ironing andother preparations ofgarments forsale“ready made ”.(EC)] (Basket 2)G/RO/19/Add.1
Page131HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 43 Furskins andartificial fur;
manufactures thereof
43.01 Raw furskins (including heads, tails,
paws andother pieces orcuttings,
suitable forfurriers 'use), other
than raw hides andskins ofheading
No.41.01, 41.02 or41.03.CTH Basket 1
4301.10 -Ofmink, whole, with orwithout
head, tailorpawsAsindicated attheheading level
4301.20 -Ofrabbit orhare, whole, with or
without head tailorpaws
4301.30 -Oflamb, thefollowing: Astrakhan,
Broadtail, Caracul, Persian and
similar lamb, Indian, Chinese,
Mongolian orTibetan lamb, whole,
with orwithout head, tailorpaws
4301.40 -Ofbeaver, whole, with orwithout
head, tailorpaws
4301.50 -Ofmusk-rat, whole, with or
without, tailorpaws
4301.60 -Offox,whole, with orwithout
head, tailorpaws
4301.70 -Ofseal, whole, with orwithout
head, tailorpaws
4301.80 -Other furskins, whole, with or
without head, tailorpaws
4301.90 -Heads, tails, paws andother pieces
orcuttings, suitable forfurriers ’useG/RO/19/Add.1
Page132HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
43.02 Tanned ordressed furskins
(including heads, tails, paws and
other pieces orcuttings),
unassembled, orassembled (without
theaddition ofother materials)
other than those ofheading No.
43.03.Asindicated atthesubheading level
-Whole skins, with orwithout head,
tailorpaws, notassembled:
4302.11 --Ofmink CTH Basket 1
4302.12 --Ofrabbit CTH Basket 1
4302.13 --Oflamb, thefollowing: Astrakhan,
Broadtail, Caracul, Persian and
simile lamb, Indian, Chinese,
Mongolian orTibetan lambCTH Basket 1
4302.19 --Other CTH Basket 1
4302.20 -Heads, tails, paws andother pieces
orcuttings, notassembledCTH Basket 1
4302.30 -Whole skins andpieces orcuttings
thereof, assembled[CTH]
[CTSH]Submitted toCRO fordecision
43.03 Articles ofapparel, clothing
accessories andother articles of
furskin.[CTH]
[CTH, provide thegoods arefully assembled inone
country;
Additional Rule:
Goods ofthisheading which were wholly obtained
from acollection ofparts, which collection was
classifiable asanunassembled good byvirtue of
General Interpretative Rule 2(a), aredeemed tohave
originated inthecountry where thegoods were wholly
assembled.]
Another option indicated atthesplit heading levelBasket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.
ex43.03 (a) Articles ofapparel, offurskin [Complete making-up] Basket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.
ex43.03 (b) Other [CTH]G/RO/19/Add.1
Page133HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
4303.10 -Articles ofapparel andclothing
accessoriesAsindicated attheheading orsplit heading
level
4303.90 -Other
43.04 Artificial furandarticles thereof [CTH]
Other options indicated atthesplit heading levelBasket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.
ex43.04 (a) Articles ofartificial fur,apparel [CTH, provided thegoods arefully assembled inone
country;
Additional Rule:
Goods ofthisheading which were wholly obtained
from acollection ofparts, which collection was
classifiable asanunassembled good byvirtue of
General Interpretative Rule 2(a), aredeemed tohave
originated inthecountry where thegoods were wholly
assembled.]
[CTHS]
[Complete making-up]Basket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.
ex43.04 (b) Articles ofartificial fur,other [CTH]
[CTH, provided thegoods arefully assembled inone
country]
[CTHS]Basket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.
ex43.04 (c) Other CTH Basket 2.Final decision will bemade together with
therules fortextile articles ofother Chapters.G/RO/19/Add.1
Page 134
TERMINOLOGY GUIDE
Iftheruleispresented onheading level:
Forheading
CTH - change tothisheading from anyother heading.
Forsplitheading
CTH - change tothissplitheading fromanyother heading. (N.B. changes fromother
splits ofthisheading areexcluded.)
CTHS - change tothissplitheading from anyother heading orfrom other splits of
thisheading.
Iftheruleispresented onsubheading level:
Forsubheading
CTSH - change tothissubheading from anyother subheading.
Forsplitsubheading
CTSH - change tothissplitsubheading from anyother subheading. (N.B. changes
from other splits ofthissubheading areexcluded.)
CTSHS - change tothissplitsubheading fromanyother subheading orfromother splits
ofthissubheading.G/RO/19/Add.1
Page135
Brussels, 17October 1997.
UNRESOLVED ISSUES FOR DECISION
BYTHE COMMITTEE ONRULES OFORIGIN
_____________
AGREED RULES OFORIGIN
SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
-DESIGNATED AS"BASKET 1"(intheAnnex)
_____________
FOR CHAPTERS 44TO49
WOOD AND PAPER
_____________
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
theprocesses setoutbelow haveundergone theirlastsubstantial transformation.
ISSUE FOR DECISION NO.1
1. Planing, sanding, finger orend-jointing :ofwood sawnlengthwise, sliced orpeeled; ofveneer
sheets andother woods sawn lengthwise, sliced orpeeled; ofcontinuously shaped wood; ofparticle
board; oroffibreboard.
Differing views presented intherelevant Technical Committee discussions
OPTION A
2. These operations taken individually result innewproducts having different commercial uses.
Theimportance oftheoperations isindicated bytheattention given tothemintheExplanatory Notes
totheHarmonized System.
OPTION B
3. These areminimal operations which donotchange thecharacter ofthewoods upon which
theyarecarried out.When performed, theyaremost often partofthemilling process, andthere is
littleeconomic justification forperforming theoperations separately. Problems ofadministration arise
inconnection withdefining theextent ofsanding, planing, joining which would beorigin conferring.
Aspresented, theproposal isopentotheinterpretation that,forexample, sanding operations undertaken
inonecountry andsubsequently inanother would result intwochanges inthecountry oforigin of
thegood. Finger-jointing isnotundertaken forveneer sheets, particle board orfibreboard.
Relevant HScodenumbers
44.07 - Wood sawn orchipped lengthwise, sliced orpeeled, whether ornotplaned, sanded
orfinger-jointed, ofathickness exceeding 6mm;G/RO/19/Add.1
Page136
44.08 - Veneer sheets andsheets forplywood (whether ornotspliced) andother wood sawn
lengthwise, sliced orpeeled, whether ornotplaned, sanded orfinger-jointed, ofa
thickness notexceeding 6mm;
44.09 - Wood (including strips andfriezes forparquet flooring, notassembled), continuously
shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded
orthelike) along anyofitsedges orfaces, whether ornotplaned, sanded or
finger-jointed;
44.10 - Particle board andsimilar board ofwood orother ligneous materials, whether ornot
agglomerated withresins orother organic binding substances;
44.11 - Fibreboard ofwood orother ligneous materials, whether ornotbonded withresins
orother organic substances
ISSUE FOR DECISION NO.2
4. Beading ormoulding of:continuously shaped wood; particle board; fibreboard; plywood;
densified wood orbuilders ’joinery.
Differing views presented intherelevant Technical Committee discussions
OPTION A
5. Beading ormoulding givethesewoods newcharacteristics which qualify themasnewproducts
having distinct commercial usesandshould beconsidered assubstantial transformation oftheinput
materials.
OPTION B
6. Beading ormoulding oftheinput materials areminimal operations which donotchange their
essential commercial character. Itisnotappropriate totreattheseoperations differently fromtheother
surface-working which isperformed onwoods oftherelevant headings andwhich result innochanges
ofheadings.
Relevant HScodenumbers
44.08 - Veneer sheets andsheets forplywood (whether ornotspliced) andother wood sawn
lengthwise, sliced orpeeled, whether ornotplaned, sanded orfinger-jointed, ofa
thickness notexceeding 6mm;
44.09 - Wood (including strips andfriezes forparquet flooring, notassembled), continuously
shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded
orthelike) along anyofitsedges orfaces, whether ornotplaned, sanded or
finger-jointed;
44.10 - Particle board andsimilar board ofwood orother ligneous materials, whether ornot
agglomerated withresins orother organic binding substances;
44.11 - Fibreboard ofwood orother ligneous materials, whether ornotbonded withresins
orother organic substances;G/RO/19/Add.1
Page137
44.12 - Plywood, veneered panels andsimilar laminated wood;
44.13 - Densified wood, inblocks, plates strips orprofile shapes;
44.18 - Builders ’joinery andcarpentry ofwood, including cellular wood panels, assembled
parquet panels, shingles andshakes.
ISSUE FOR DECISION NO.3
7. Lamination orreinforcement bytheaddition oflayers ofwood, paper, metal orother materials,
without change oftariff classification.
Differing views presented intherelevant Technical Committee discussions
OPTION A
8. Lamination orreinforcement, byadding newproperties suchasincreased tensile strength,
substantially transform theinput materials
OPTION B
9. Ifthelamination orreinforcement havenotbeensufficient toresult inachange inthetariff
classification oftheinput woods, thisindicates nosignficant change intheircharacteristics andthat
there hasnotbeensubstantial transformation.
Relevant HScodenumbers
44.08 - Veneer sheets andsheets forplywood (whether ornotspliced) andother wood sawn
lengthwise, sliced orpeeled, whether ornotplaned, sanded orfinger-jointed, ofa
thickness notexceeding 6mm;
44.10 - Particle board andsimilar board ofwood orother ligneous materials, whether ornot
agglomerated withresins orother organic binding substances;
44.11 - Fibreboard ofwood orother ligneous materials, whether ornotbonded withresins
orother organic substances;
44.12 - Plywood, veneered panels andsimilar laminated wood.
ISSUE FOR DECISION NO.4
10. Surface-working ofplywood bymechanical working orsurface-covering.
Differing views presented intherelevant Technical Committee discussions
OPTION A
11. Surface-worked woods aremechanically worked bygrooving, perforating orembossing or
areproducts covered orcoated withother materials suchassheets ofwood, plastics, paper, fabric,
basemetal orpaint. They aredifferent from theinput woods interms ofcharacteristics suchas
appearance anddurability. Because theusesofsurface-worked woods aredetermined largely bytheir
typeofsurface, theaddition ofsuchsurfaces should beconsidered substantial transformation. TheG/RO/19/Add.1
Page138
following processes arenotconsidered sufficient toconfer origin: processes inwhich theedges ofwoods
aregrooved onlyinastraight line;processes inwhich onesideofthewood isnotwholly covered
ordecorated; andprocesses inwhich thewoods arecovered bytransparent varnishes suchaslacquers.
OPTION B
12. Mechanicalworkingorsurface-coveringofplywooddoesnotresultinanychangeinthecharacter
ofthegoodasplywood. These aredecorative orancillary processes which should notbeconsidered
toresult insubstantial transformation.
Relevant HScodenumbers
44.12 - Plywood, veneered panels andsimilar laminated wood.
ISSUE FOR DECISION NO.5
13. Coating ofpaper inrollsorsheets withkaolin orother inorganic substances.
Differing views presented intherelevant Technical Committee discussions
OPTION A
14. Origin should beconferred forcoating withinorganic mineral coverings likekaolin asitis
tobeconferred forother coating operations. Coating withinorganic minerals makes thepaper or
paperboard suitable forgraphic (printing, writing) usesbycreating abrighter finish withimproved
inkreception.
OPTION B
15. Coating paper stock withkaolin doesnotresult insubstantial transformation.
Relevant HScodenumber
48.10 - Paper andpaperboard, coated ononeorbothsides withkaolin (China clay) orother
inorganic substances, withorwithout abinder, andwithnoother coating, whether
ornotsurface-coloured, surface-decorated orprinted, inrollsorsheets.
References
Doc. 41.373 (Secretariat ’slistofBasket 2issues forChapters 44-46)
Doc. 41.374 (Secretariat ’slistofBasket 2issues forChapters 47-49)
Doc. 41.489 (Secretariat ’sworking document forBasket 2examination)
Doc. 40.245, Annexes C/1,C/2,D/1,D/2(Report ofthe4thSession)
Doc. 41.438 (Submission byAUS)
Doc. 41.457 (Submission byJPN)
Doc. 41.504 (Submission bySG)
Doc. 41.649 (Submission byUS)G/RO/19/Add.1
Page139
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS"BASKET 1";
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS"BASKET 2"AND PRINTED INSMALL
LETTERING.
_____________
(Chapters 44to49)G/RO/19/Add.1
Page140CHAPTER 44
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 44 Wood andarticles ofwood; wood
charcoal
44.01 Fuel wood, inlogs, inbillets, in
twigs, infaggots orinsimilar forms;
wood inchips orparticles; sawdust
andwood waste andscrap, whether
ornotagglomerated inlogs,
briquettes, pellets orsimilar forms.Asindicated atthesubheadings level
4401.10 -Fuel wood, inlogs, inbillets, in
twigs, infaggots orinsimilar formsCTH Basket 1
-Wood inchips orparticles :
4401.21 --Coniferous CTH Basket 1
4401.22 --Non-coniferous CTH Basket 1
4401.30 -Sawdust andwood waste andscrap,
whether ornotagglomerated in
logs, briquettes, pellets orsimilar
formsAsindicated atthesplit subheading level
ex4401.30(a) -Agglomerated CTSHS Basket 1
ex4401.30(b) -Notagglomerated Thecountry oforigin ofsawdust andwaste
andscrap ofthissubheading isthecountry
inwhich thegoods arederived orcollected
from manufacturing orprocessing
operations orfrom consumptionBasket 1
44.02 Wood charcoal (including shell or
nutcharcoal), whether ornot
agglomerated.Asindicated atthesplit heading levelG/RO/19/Add.1
Page141HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex44.02(a) -Agglomerated CTHS Basket 1
ex44.02(b) -Non-agglomerated CTH Basket 1
44.03 Wood intherough, whether ornot
stripped ofbark orsapwood, or
roughly squared.CTH Basket 1
44.04 Hoopwood; split poles; piles, pickets
andstakes ofwood, pointed butnot
sawn lengthwise; wooden sticks,
roughly trimmed butnotturned,
bent orotherwise worked, suitable
forthemanufacture of
walking-sticks, umbrellas, tool
handles orthelike; chipwood and
thelike.CTH Basket 1
44.05 Wood wool; wood flour. CTH Basket 1
44.06 Railway ortramway sleepers
(cross-ties) ofwood.CTH Basket 1
44.07 Wood sawn orchipped lengthwise,
sliced orpeeled, whether ornot
planed, sanded orfinger-jointed, of
athickness exceeding 6mm.[CTH]
[Asindicated atthesplit heading level]Submitted toCRO for
decision
[ex44.07(a) -planed, sanded, orfinger-jointed or
end-jointed,CTHS
ex44.07(b) -other CTH]
44.08 Veneer sheets andsheets for
plywood (whether ornotspliced)
andother wood sawn lengthwise,
sliced orpeeled, whether ornot
planed, sanded orfinger-jointed, of
athickness notexceeding 6mm.[CTH]
[Asindicated atthesplit heading level]Submitted toCRO for
decision
[ex44.08(a) -planed, sanded, finger-jointed,
end-jointed orreinforced,[CTHSG/RO/19/Add.1
Page142HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex44.08(b) -other CTH]
44.09 Wood (including strips andfriezes
forparquet flooring, notassembled)
continuously shaped (tongued,
grooved, rebated, chamfered,
V-jointed, beaded, moulded,
rounded orthelike) along anyofits
edges orfaces, whether ornot
planed, sanded orfinger-jointed.[CTH]
[Asindicated atthesplit heading level]Submitted toCRO for
decision
[ex44.09(a) -beaded, moulded ,planed, sanded or
finger orend-jointed[CTHS
ex44.09(b) -other CTH]
44.10 Particle board andsimilar board of
wood orother ligneous materials,
whether ornotagglomerated with
resins orother organic binding
substances.[CTH]
[Asindicated atthesplit heading level]Submitted toCRO for
decision
ex44.10(a) -planed, sanded, finger or
end-jointed, beaded, moulded,
laminated.or reinforced[CTHS
ex44.10(b) -other CTH]
44.11 Fibreboard ofwood orother
ligneous materials, whether ornot
bonded with resins orother organic
substances.[CTH]
[Asindicated atthesplit heading level]Submitted toCRO for
decision
[ex44.11(a) -planed, sanded, finger or
end-jointed, beaded, moulded or
laminated.[CTHS
ex44.11(b) -other CTH]G/RO/19/Add.1
Page143HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
44.12 Plywood, veneered panels and
similar laminated wood.[CTH]
[CTH or
orchange within thisheading bysurface
working]
[Asindicated atthesplit heading level]Surface-worked woods
mean that:
(1)“Mechanically worked
woods ”which arethe
products grooved, embossed
orperforated :
(2)“Surface-covered
woods ”which arethe
products covered with other
materials such assheet of
wood, plastics, paper, fabric
orbase metal, orpaint.
However, thefollowing
processes which arenot
sufficient toconfer origin
should beexcluded from
substantial transformation.
(a)Processes inwhich the
edges ofthewoods areonly
grooved inastraight line
(b)Processes inwhich one
sideofthewoods isnot
wholly covered or
decorated.
(c)Processes inwhich the
woods arecovered by
transparent varnishes such
aslacquers.Submitted toCRO for
decision
[ex44.12(a) -laminated orreinforced; beadings
andmouldings, including moulded
skirting andother moulded boards.[CTHS
ex44.12(b)] -other CTH]G/RO/19/Add.1
Page144HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
44.13 Densified wood, inblocks, plates,
strips orprofile shapes.[CTH]
[Asindicated atthesplit heading level]Submitted toCRO for
decision
[ex44.13(a) -beadings andmouldings [CTHS
ex44.13(b) -other CTH]
44.14 Wooden frames forpaintings,
photographs, mirrors orsimilar
objects.[CTH except from lengths ofheading
44.09]
[CTH]Basket 2
44.15 Packing cases, boxes, crates, drums
andsimilar packings, ofwood;
cable-drums ofwood; pallets, box
pallets andother load boards, of
wood; pallet collars ofwood.[CTH except from boards cuttosize]
[CTH]Basket 2
44.16 Casks, barrels, vats, tubs andother
coopers 'products andparts thereof,
ofwood, including staves.[CTH]
[Asindicated atthesplit heading level]Basket 2
[ex44.16(a) -Casks, barrels, vats, tubs andother
coopers 'products[CTHS
ex44.16(b) -parts CTH]
44.17 Tools, toolbodies, toolhandles,
broom orbrush bodies andhandles,
ofwood; boot orshoe lasts and
trees, ofwood.CTH Basket 1
44.18 Builders 'joinery andcarpentry of
wood, including cellular wood
panels, assembled parquet panels,
shingles andshakes.[CTH]
[asindicated atthesplit heading level]Submitted toCRO for
Decision
ex44.18 (a) -Beadings andmouldings [CTHS
ex44.18 (b) -Other CTH]
44.19 Tableware andkitchenware, of
wood.CTH Basket 1G/RO/19/Add.1
Page145HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
44.20 Wood marquetry andinlaid wood;
caskets andcases forjewellery or
cutlery, andsimilar articles, of
wood; statuettes andother
ornaments, ofwood; wooden articles
offurniture notfalling inChapter
94.CTH Basket 1
44.21 Other articles ofwood. CTH Basket 1G/RO/19/Add.1
Page146CHAPTER 45
Chapter Notes :
[1. Forthepurposes ofthischapter, those rules which refer toachange ofheading orsubheading shall notapply tochanges which result from disassembly.
2. Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result solely from theapplication ofGeneral Rule
ofInterpretation 2(a)with respect tocollections ofparts thatarepresented asunassembled articles ofanother heading orsubheading. Insuch acase, origin
shall bedetermined inaccordance with theResidual Rules tothischapter.
Chapter Residual Rules:
When asingle country oforigin cannot bedetermined byapplying theChapter Legal Notes andtheproduct specific rules enumerated inthematrix
below, origin shall bedetermined inaccordance with thefollowing rules:
1. Goods assembled from acollection ofparts classified asunassembled articles, byapplication ofGeneral Rule ofInterpretation 2(a), inthe
same heading orsubheading astheassembled good shall have origin inthecountry where thegood isassembled, provided thatnone oftheunassembled
components, ifseparately presented, would have been classifiable inthesame heading orsubheading astheassembled good. Theorigin ofproducts thatare
assembled inmore than onecountry isdetermined inaccordance with Residual Rule 2.
2. Products forwhich origin cannot otherwise bedetermined byapplying Chapter Residual Rule 1shall bedeemed tohave originated inthe
single country thatsupplies theconstituent materials ingreatest weight inthegood aspresented, orifthegreatest shares aresupplied equally bytwoormore
countries, inthesingle country thatsupplies theconstituent material falling intheheading orsubheading thatoccurs lastinthenomenclature. (US) Basket 2]G/RO/19/Add.1
Page147CHAPTER 45
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 45 Cork andarticles ofcork
45.01 Natural cork, raw orsimply
prepared; waste cork; crushed,
granulated orground cork.CTH Basket 1
45.02 Natural cork, debacked orroughly
squared, orinrectangular
(including square) blocks, plates,
sheets orstrip, (including
sharp-edged blanks forcorks or
stoppers).Asindicated atthesplit heading level
ex45.02(a) -with anapplied backing added by
lamination orother processCTHS Basket 1
ex45.02(b) -other CTH, except from heading 45.01 Basket 1
45.03 Articles ofnatural cork. CTH except from heading 45.02 when
resulting from simple cuttingBasket 1
45.04 Agglomerated cork (with orwithout
abinding substance) andarticles of
agglomerated cork.Asindicated atthesplit subheading level
4504.10 -Blocks, plates, sheets andstrip; tiles
ofanyshape; solid cylinders,
including discs:Asindicated atthesplit subheading level
ex4504.10(a) --With anapplied backing added by
lamination orother processCTSHS Basket 1
ex4504.10(b) --Other CTH Basket 1
4504. 90 -Other Asindicated atthesplit subheading levelG/RO/19/Add.1
Page148HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
ex4504.90(a) --With anapplied backing added by
lamination orother processCTSHS except from subheading 4504.10(a) Basket 1
ex4504.90(b) --Other CTSH Basket 1G/RO/19/Add.1
Page149CHAPTER 46
Chapter Notes :
[1.Forthepurposes ofthischapter, those rules which refer toachange ofheading orsubheading shall notapply tochanges which result from disassembly.
2.Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result solely from theapplication ofGeneral Rule of
Interpretation 2(a)with respect tocollections ofparts thatarepresented asunassembled articles ofanother heading orsubheading. Insuch acase, origin shall
bedetermined inaccordance with theResidual Rules tothischapter.
Chapter Residual Rules:
When asingle country oforigin cannot bedetermined byapplying theChapter Legal Notes andtheproduct specific rules enumerated inthematrix below,
origin shall bedetermined inaccordance with thefollowing rules:
1.Goods assembled from acollection ofparts classified asunassembled articles, byapplication ofGeneral Rule ofInterpretation 2(a), inthesame heading
orsubheading astheassembled good shall have origin inthecountry where thegood isassembled, provided thatnone oftheunassembled components, if
separately presented, would have been classifiable inthesame heading orsubheading astheassembled good. Theorigin ofproducts thatareassembled in
more than onecountry isdetermined inaccordance with Residual Rule 2.
2.Products forwhich origin cannot otherwise bedetermined byapplying Chapter Residual Rule 1shall bedeemed tohave originated inthesingle country
thatsupplies theconstituent materials ingreatest weight inthegood aspresented, orifthegreatest shares aresupplied equally bytwoormore countries, in
thesingle country thatsupplies theconstituent material falling intheheading orsubheading thatoccurs lastinthenomenclature. (US) Basket 2]G/RO/19/Add.1
Page150HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 46 Manufactures ofstraw, ofesparto
orofother plaiting materials;
basketware andwickerwork
46.01 Plaits andsimilar products of
plaiting materials, whether ornot
assembled into strips; plaiting
materials, plaits andsimilar
products ofplaiting materials,
bound together inparallel strands
orwoven, insheet form, whether or
notbeing finished articles (for
example, mats, matting, screens).Asindicated atthesubheading level
4601.10 -Plaits andsimilar products of
plaiting materials, whether ornot
assembled intostripsCTH Basket 1
4601.20 -Mats, matting andscreens of
vegetable materialsCTSH Basket 1
-Other :
4601.91 --Ofvegetable materials CTSH Basket 1
4601.99 --Other CTSH Basket 1
46.02 Basketwork, wickerwork andother
articles, made directly toshape
from plaiting materials ormade up
from goods ofheading No.46.01;
articles ofloofah.CTH Basket 1G/RO/19/Add.1
Page151CHAPTER 47
[Chapter Residual Rules:
When asingle country oforigin cannot bedetermined byapplying theChapter Legal Notes andtheproduct specific rules enumerated inthematrix
below, origin shall bedetermined inaccordance with thefollowing rules:
1. Products shall bedeemed tohave originated inthesingle country thatsupplies theconstituent materials ingreatest weight inthegood aspresented,
orifthegreatest shares aresupplied equally bytwoormore countries, inthesingle country thatsupplies theconstituent material falling intheheading or
subheading thatoccurs lastinthenomenclature. (US) Basket 2]
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 47 Pulp ofwood orofother fibrous
cellulosic material; recovered (waste
andscrap) paper orpaperboard
47.01 Mechanical wood pulp. [CTH]
[Asindicated atthesplit heading level ]Basket 2
[ex47.01(a)
ex47.01(b)-Unbleached
-Bleached orsemi-bleachedCTH
CTHS]
47.02 Chemical wood pulp, dissolving
grades.[CTH]
[Asindicated atthesplit heading level ]Basket 2
[ex47.02(a)
ex47.02(b)-Unbleached
-Bleached orsemi-bleachedCTH
CTHS]
47.03 Chemical wood pulp, soda or
sulphate, other than dissolving
grades.Asindicated atthesubheading level
-Unbleached :
4703.11 --Coniferous [CTH]
[CTSH]Basket 2
4703.19 --Non-coniferous [CTH]
[CTSH]Basket 2
-Semi-bleached orbleached :
4703.21 --Coniferous [CTH]
[CTSH]Basket 2G/RO/19/Add.1
Page152HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
4703.29 --Non-coniferous [CTH]
[CTSH]Basket 2
47.04 Chemical wood pulp, sulphite, other
than dissolving grades.Asindicated atthesubheading level
-Unbleached :
4704.11 --Coniferous [CTH]
[CTSH]Basket 2
4704.19 --Non-coniferous [CTH]
[CTSH]Basket 2
-Semi-bleached orbleached :
4704.21 --Coniferous [CTH]
[CTSH]Basket 2
4704.29 --Non-coniferous [CTH]
[CTSH]Basket 2
47.05 Semi-chemical wood pulp. [CTH]
[Asindicated atthesplit heading level ]Basket 2
[ex47.05(a)
ex47.02(b)-Unbleached
-Bleached orsemi-bleachedCTH
CTHS]
47.06 Pulps offibres derived from
recovered (waste andscrap) paper
orpaperboard orofother fibrous
cellulosic material.[CTH]
[Asindicated atthesplit heading level ]Basket 2
[ex47.06(a)
ex47.06(b)-Unbleached
-Bleached orsemi-bleachedCTH
CTHS]
47.07 Recovered (waste andscrap) paper
orpaperboard.Thecountry oforigin ofrecovered (waste
andscrap) paper orpaperboard isthe
country inwhich thegoods arederived or
collected from manufacturing or
processing operations orfrom consumptionBasket 1
4707.10 -Unbleached kraft paper or
paperboard orcorrugated paper or
paperboardAsindicated attheheading levelG/RO/19/Add.1
Page153HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
4707.20 -Other paper orpaperboard made
mainly ofbleached chemical pulp,
notcoloured inthemass
4707.30 -Paper orpaperboard made mainly of
mechanical pulp (forexample,
newspapers, journals andsimilar
printed matter)
4707.90 -Other, including unsorted waste and
scrapG/RO/19/Add.1
Page154CHAPTER 48
Chapter Notes :
[1. Forthepurposes ofthischapter, those rules which refer toachange ofheading orsubheading shall notapply tochanges which result from disassembly.
2. Those rules which refer toachange ofheading orsubheading shall notapply tochanges which result solely from theapplication ofGeneral Rule
ofInterpretation 2(a)with respect tocollections ofparts thatarepresented asunassembled articles ofanother heading orsubheading. Insuch acase, origin
shall bedetermined inaccordance with theResidual Rules tothischapter. (US) Basket 2]
3. Forheadings 48.14 through 48.23, those rules which refer toachange ofheading orsubheading shall notapply tochanges which arethe
result solely oftrimming orcutting torectangular (including square) shape. .Basket 1
[Chapter Residual Rules:
When asingle country oforigin cannot bedetermined byapplying theChapter Legal Notes andtheproduct specific rules enumerated inthematrix
below, origin shall bedetermined inaccordance with thefollowing rules:
1. Goods assembled from acollection ofparts classified asunassembled articles, byapplication ofGeneral Rule ofInterpretation 2(a), inthe
same heading orsubheading astheassembled good shall have origin inthecountry where thegood isassembled, provided thatnone oftheunassembled
components, ifseparately presented, would have been classifiable inthesame heading orsubheading astheassembled good. Theorigin ofproducts thatare
assembled inmore than onecountry isdetermined inaccordance with Residual Rule 2.
2. Products forwhich origin cannot otherwise bedetermined byapplying Chapter Residual Rule 1shall bedeemed tohave originated inthe
single country thatsupplies theconstituent materials ingreatest weight inthegood aspresented, orifthegreatest shares aresupplied equally bytwoormore
countries, inthesingle country thatsupplies theconstituent material falling intheheading orsubheading thatoccurs lastinthenomenclature. (US) Basket 2]G/RO/19/Add.1
Page155HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 48 Paper andpaperboard; articles
ofpaper pulp, ofpaper orof
paperboard
48.01 Newsprint, inrolls orsheets. CTH Basket 1
48.02 Uncoated paper andpaperboard,
ofakind used forwriting,
printing orother graphic
purposes, andpunch card stock
andpunch tape paper, inrolls or
sheets, other than paper of
heading No.48.01 or48.03;
hand-made paper and
paperboard.CTH Basket 1
48.03 Toilet orfacial tissue stock, towel
ornapkin stock andsimilar
paper ofakind used for
household orsanitary purposes,
cellulose wadding andwebs of
cellulose fibres, whether ornot
creped, crinkled, embossed,
perforated, surface-coloured,
surface-decorated orprinted, in
rolls orsheets.CTH Basket 1
48.04 Uncoated kraft paper and
paperboard, inrolls orsheets,
other than that ofheading No.
48.02 or48.03.CTH Basket 1G/RO/19/Add.1
Page156HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
48.05 Other uncoated paper and
paperboard, inrolls orsheets,
notfurther worked orprocessed
than asspecified inNote 2tothis
Chapter.CTH Basket 1
48.06 Vegetable parchment,
greaseproof papers, tracing
papers andglassine andother
glazed transparent ortranslucent
papers, inrolls orsheets.CTH Basket 1
48.07 Composite paper andpaperboard
(made bysticking flatlayers of
paper orpaperboard together
with anadhesive), not
surface-coated orimpregnated,
whether ornotinternally
reinforced, inrolls orsheets.CTH Basket 1
48.08 Paper andpaperboard,
corrugated (with orwithout
glued flatsurface sheets), creped,
crinkled, embossed orperforated,
inrolls orsheets, other than
paper ofthekind described in
heading No.48.03.Asspecified forsubheadings.
4808.10 -Corrugated paper andpaperboard,
whether ornotperforated[CTH]
[CTH, except from headings ofChapter 48]Basket 2
4808.20 -Sack kraft paper, creped orcrinkled,
whether ornotembossed or
perforated[CTH]
[CTH, except from headings ofChapter 48]Basket 2
4808.30 -Other kraft paper, creped or
crinkled, whether ornotembossed or
perforated[CTH]
[CTH, except from headings ofChapter 48]Basket 2G/RO/19/Add.1
Page157HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
4808.90 -Other [CTH]
[CTH, except from headings ofChapter 48]Basket 2
48.09 Carbon paper, self-copy paper and
other copying ortransfer papers
(including coated orimpregnated
paper forduplicator stencils oroffset
plates), whether ornotprinted, in
rolls orsheets.CTHBasket 1
48.10 Paper andpaperboard, coated on
oneorboth sides with kaolin (China
clay) orother inorganic substances,
with orwithout abinder, andwith
noother coating, whether ornot
surface-coloured, surface-decorated
orprinted, inrolls orsheets.[CTH]
[CTH, except from heading 48.02]
[CTH, except from headings ofChapter
48]Submitted toCRO fordecision
48.11 Paper, paperboard, cellulose
wadding andwebs ofcellulose fibres,
coated, impregnated, covered,
surface-coloured, surface-decorated
orprinted, inrolls orsheets, other
than goods ofthekind described in
heading No.48.03, 48.09 or48.10.Asspecified atsubheading level Basket 1
4811.10 -Tarred, bituminised orasphalted
paper andpaperboardCTSH Basket 1
-Gummed oradhesive paper and
paperboard :
4811.21 --Self-adhesive CTSH Basket 1
4811.29 --Other CTSH Basket 1
-Paper andpaperboard coated,
impregnated orcovered with plastics
(excluding adhesives) :
4811.31 --Bleached, weighing more than 150
g/m²CTSH Basket 1G/RO/19/Add.1
Page158HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
4811.39 --Other asspecified atsplit subheading level
ex4811.39 (a)
ex4811.39 (b)-ink-jet imaging paper and
paperboardcoated, impregnated or
covered with plastic
-otherCTSHS
CTSHBasket 1
Basket 1
4811.40 -Paper andpaperboard, coated,
impregnated orcovered with wax,
paraffin wax, stearin, oilorglycerolCTSH Basket 1
4811.90 -Other paper, paperboard, cellulose
wadding andwebs ofcellulose fibresCTSH Basket 1
48.12 Filter blocks, slabs andplates, of
paper pulp.CTH Basket 1
48.13 Cigarette paper, whether ornotcut
tosizeorintheform ofbooklets or
tubes.CTH Basket 1
48.14 Wallpaper andsimilar wall
coverings; window transparencies of
paper.CTH Basket 1
48.15 Floor coverings onabase ofpaper
orofpaperboard, whether ornotcut
tosize.CTH Basket 1
48.16 Carbon paper, self-copy paper and
other copying ortransfer papers
(other than those ofheading No.
48.09), duplicator stencils andoffset
plates, ofpaper, whether ornotput
upinboxes.CTH, except from heading 48.09. Basket 1G/RO/19/Add.1
Page159HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
48.17 Envelopes, letter cards, plain
postcards andcorrespondence cards,
ofpaper orpaperboard; boxes,
pouches, wallets andwriting
compendiums, ofpaper or
paperboard, containing an
assortment ofpaper stationery.CTH Basket 1
48.18 Toilet paper andsimilar paper,
cellulose wadding orwebs of
cellulose fibres, ofakind used for
household orsanitary purposes, in
rolls ofawidth notexceeding 36_cm,
orcuttosizeorshape;
handkerchiefs, cleansing tissues,
towels, tablecloths, serviettes,
napkins forbabies, tampons, bed
sheets andsimilar household,
sanitary orhospital articles, articles
ofapparel andclothing accessories,
ofpaper pulp, paper, cellulose
wadding orwebs ofcellulose fibres.CTH Basket 1
48.19 Cartons, boxes, cases, bags andother
packing containers, ofpaper,
paperboard, cellulose wadding or
webs ofcellulose fibres; boxfiles,
letter trays, andsimilar articles, of
paper orpaperboard ofakind used
inoffices, shops orthelike.CTH Basket 1G/RO/19/Add.1
Page160HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
48.20 Registers, account books, note books,
order books, receipt books, letter
pads, memorandum pads, diaries
andsimilar articles, exercise books,
blotting-pads, binders (loose-leaf or
other), folders, filecovers, manifold
business forms, interleaved carbon
setsandother articles ofstationery,
ofpaper orpaperboard; albums for
samples orforcollections andbook
covers, ofpaper orpaperboard.CTH Basket 1
48.21 Paper orpaperboard labels ofall
kinds, whether ornotprinted.CTH Basket 1
48.22 Bobbins, spools, cops andsimilar
supports ofpaper pulp, paper or
paperboard (whether ornot
perforated orhardened).CTH Basket 1
48.23 Other paper, paperboard, cellulose
wadding andwebs ofcellulose fibres,
cuttosizeorshape; other articles of
paper pulp, paper, paperboard,
cellulose wadding orwebs of
cellulose fibres.CTH Basket 1
-Gummed oradhesive paper, instrips
orrolls :Asspecified forheading
4823.11 --Self-adhesive
4823.19 --Other
4823.20 -Filter paper andpaperboard
4823.40 -Rolls, sheets anddials, printed for
self-recording apparatus
-Other paper andpaperboard, ofa
kind used forwriting, printing or
other graphic purposes :G/RO/19/Add.1
Page161HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
4823.51 --Printed, embossed orperforated
4823.59 --Other
4823.60 -Trays, dishes, plates, cups andthe
like, ofpaper orpaperboard
4823.70 -Moulded orpressed articles ofpaper
andpulp
4823.90 -OtherG/RO/19/Add.1
Page162CHAPTER 49
Chapter Notes :
[1. Forthepurposes ofthischapter, those ruleswhich refertoachange ofheading orsubheading shallnotapply tochanges which result fromdisassembly.
2. Those rules which refertoachange ofheading orsubheading shallnotapply tochanges which result solely from theapplication ofGeneral Rule
ofInterpretation 2(a)withrespect tocollections ofpartsthatarepresented asunassembled articles ofanother heading orsubheading. Insuchacase, origin
shallbedetermined inaccordance withtheResidual Rules tothischapter.
Chapter Residual Rules:
When asingle country oforigin cannot bedetermined byapplying theChapter Legal Notes andtheproduct specific rulesenumerated inthematrix
below, origin shallbedetermined inaccordance withthefollowing rules:
1. Goods assembled from acollection ofparts classified asunassembled articles, byapplication ofGeneral RuleofInterpretation 2(a),inthe
same heading orsubheading astheassembled good shallhaveorigin inthecountry where thegood isassembled, provided thatnoneoftheunassembled
components, ifseparately presented, would havebeenclassifiable inthesame heading orsubheading astheassembled good. Theorigin ofproducts that
areassembled inmore thanonecountry isdetermined inaccordance withResidual Rule2.
2. Products forwhich origin cannot otherwise bedetermined byapplying Chapter Residual Rule1shallbedeemed tohaveoriginated inthe
single country thatsupplies theconstituent materials ingreatest weight inthegoodaspresented, orifthegreatest shares aresupplied equally bytwoormore
countries, inthesingle country thatsupplies theconstituent material falling intheheading orsubheading thatoccurs lastinthenomenclature. (US) Basket 2]G/RO/19/Add.1
Page163HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D
Chapter 49 Printed books, newspapers, pictures
andother products oftheprinting
industry; manuscripts, typescripts
andplans
49.01 Printed books, brochures, leaflets
andsimilar printed matter, whether
ornotinsingle sheets.CTH [orchange within theheading] Basket 2
49.02 Newspapers, journals and
periodicals, whether ornot
illustrated orcontaining advertising
material.CTH Basket 1
49.03 Children 'spicture, drawing or
colouring books.CTH Basket 1
49.04 Music, printed orinmanuscript,
whether ornotbound orillustrated.CTH Basket 1
49.05 Maps andhydrographic orsimilar
charts ofallkinds, including atlases,
wall maps, topographical plans and
globes, printed.CTH Basket 1
49.06 Plans anddrawings for
architectural, engineering,
industrial, commercial,
topographical orsimilar purposes,
being originals drawn byhand;
hand-written texts; photographic
reproductions onsensitised paper
andcarbon copies oftheforegoing.CTH Basket 1
49.07 Unused postage, revenue orsimilar
stamps ofcurrent ornew issue in
thecountry towhich they are
destined; stamp-impressed paper;
banknotes; cheque forms; stock,
share orbond certificates and
similar documents oftitle.CTH Basket 1G/RO/19/Add.1
Page164HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D
49.08 Transfers (decalcomanias). CTH Basket 1
49.09 Printed orillustrated postcards;
printed cards bearing personal
greetings, messages or
announcements, whether ornot
illustrated, with orwithout
envelopes ortrimmings.CTH Basket 1
49.10 Calendars ofanykind, printed,
including calendar blocks.CTH Basket 1
49.11 Other printed matter, including
printed pictures andphotographs.CTH Basket 1G/RO/19/Add.1
Page 165
Brussels, 17October 1997.
UNRESOLVED ISSUES FOR DECISION BY
THE COMMITTEE ONRULES OFORIGIN
_____________
AGREED RULES OFORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
(Designated as"Basket 1"intheAnnex)
FOR CHAPTERS 50-58
Textiles andTextile Articles (excluding those ofChapters 59-63)
_____________
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
processes described below haveundergone theirlastsubstantial transformation.
ISSUE FOR DECISION NO.1
1. Garnetting.
2. Garnetting isaprocess forrecovering fibres, known asgarnetted stock, from ragsorother
waste ofanytextile material ortextile articles (classified inheadings 63.09, 63.10) byuseofagarnett,
amachine which pulls thestructure apart.
OPTION A
3. Theoperation ofgarnetting results inanewproduct andisasubstantial transformation. The
waste textile materials or“stock”issorted bytypeandcolour, followed bychemical treatment and
mechanical processes torecover thefibre. Therecovered fibreisanewproduct thathasundergone
asubstantial transformation from thewaste materials asaresult ofgarnetting.
4. Textile waste maybecombined withwaste originating inother countries before being sorted
bytypeandcolour forgarnetting. Itisnotpracticable tobasetheorigin ofthefibres onthecountry
oforigin ofthewaste materials.
OPTION B
5. Garnetting isnotsubstantial transformation. Garnetted stock hastheorigin ofthewaste textile
materials fromwhich itisobtained. Garnetted stock isobtained fromwaste inthesamecountry where
thewaste isderived sothere isnoneedtohaveaspecial rule.
Relevant heading orsubheading numbers
6. 50.03, 51.04, 5301.30, 5302.90, 5303.90, 5304.90, 5305.19, 5305.29, 5305.99, 55.05G/RO/19/Add.1
Page 166
Reference documents
7. 41.630, 41.702
ISSUE FOR DECISION NO.2
8. Carding orcombing offibres inpreparation forspinning.
9. Wool andfineorcoarse animal hair,waste ofwoolandfineorcoarse animal hair,cotton and
cotton waste, synthetic orartificial staple fibres andwaste ofsynthetic orartificial fibres arecarded
orcombed inpreparation forspinning. Carding disentangles thefibres, laysthemmore orlessparallel,
andentirely orlargely removes anyextraneous matter theymaystillcontain. Thefibres arethenin
theform ofwidewebs (laps) which aregenerally condensed intoslivers. These slivers mayormay
notbecombed before being converted intorovings. Combing removes thelasttraces ofextraneous
matter clinging tothefibres andeliminates theshorter fibres intheformofcombing waste, onlylonger
fibres, lying parallel, remain.
OPTION A
10. Carding orcombing doesnotbring about asubstantial transformation, itismerely apreparation
forspinning.
OPTION B
11. Carding orcombing ofnatural fibres results inasubstantial transformation. Before undergoing
theseoperations, natural fibres areunsuitable forspinning. However, carding orcombing ofsynthetic
orartificial fibres isnotasubstantial transformation, these operations being lessvitalgiven thegreat
regularity ofthefibres atissue. Moreover, synthetic andartificial fibres donotrequire washing after
extrusion.
Relevant heading numbers
12. Natural Fibres: 51.05, 52.03,
Synthetic orartificial fibres: 55.06, 55.07
Reference documents
13. 41.702
ISSUE FOR DECISION NO.3
14. Spinning carded orcombed fibres toyarns.
OPTION A
15. Spinningaloneisnotasubstantialtransformation.Tobeconsideredassubstantialtransformation
yarns mustbeproduced fromfibres thathavenotbeencarded orcombed ornototherwise prepared.
Thevitaloperation inthemanufacture ofyarns iscarding and/or combing, which convert the
rawmaterials (fibres) intocardslivers which arethensimply wound intoyarns.G/RO/19/Add.1
Page 167
OPTION B
16. Thechange from carded orcombed fibres byspinning toproduce yarn isasubstantial
transformation because thegood isnotcalled ayarnbefore spinning.
Relevant heading numbers
17. 50.04 to50.06, 51.06 to51.10, 52.04 to52.07, 53.06 to53.08, 54.01 to54.06, 55.08 to55.11
Reference documents
18. 41.702
ISSUE FOR DECISION NO.4
19. Mercerisation
OPTION A
20. Mercerisation causes thefibrecross-section tobecome swollen andmore rounded. Yarns and
fabrics aremade :
- stronger
- more lustrous
- capable ofbeing dyedorprinted toamuch deeper shade foragiven amount ofcolour.
21. Treatments suchasmercerisation affect themain structure oftheyarnandarenotasurface
treatment andmust beconsidered assubstantial transformations.
OPTION B
22. Mercerisation ismerely afinishing operation anddoesnottransform theyarn.
Relevant heading numbers
23. 51.06 to51.10, 52.04 to52.07, 53.06 to53.08, 55.08 to55.11
Reference documents
24. 41.622, 41.716.
ISSUE FOR DECISION NO.5
25. Texturing orbulking.
OPTION A
26. Texturing ofsynthetic filaments produces newyarns withthefollowing special properties:
- increased volume
- increased extensibility andelasticity
- lower lustreG/RO/19/Add.1
Page 168
- better thermal insulation duetotheenclosed air
- softer andmore comfortable fabrics
- higher vapour permeability andmoisture resistance
27. Through texturing, highly elastic yarns withacrimp extension of150to300%areproduced.
28. Textured yarns areapplied interaliaforstockings andtights, swimwear, sportswear, outerwear
orcarpets.
29. Bulked yarns arevoluminous yarns withcrimps andloops having normal extensibility and
elasticity. High-bulk yarns aremade from man-made staple fibres andareusually made byblending
acrylicfibresofhighandlowpotentialshrinkage.Duringasubsequentheattreatment,thehighshrinkage
fibres contract causing theotherfibres tobuckle. Asimilar effect canbeobtained byusing biocomponent
fibres.
30. Treatments suchastexturing andbulking affect themain structure oftheyarnandarenota
surface treatment andmust beconsidered assubstantial transformations.
31. Bulking ofyarns made ofsynthetic staple fibres isasubstantial transformation. Thebulked
yarnisanewproduct withnewcharacteristics. Theyarnhasincreased space which gives properties
ofgreater warmth andwater absorbency tothefabric usedforgarments.
OPTION B
32. Treatmentssuchastexturingorbulkingarefinishingoperationsanddonotsubstantiallytransform
theyarn.
Relevant heading orsubheading numbers
33. 54.02, 55.09, 55.11
Reference documents
34. 41.622, 41.716
ISSUE FOR DECISION NO.6
35. Processing ofyarns byprocesses suchaslayeryarnprocess, knopping, looping, core-spinning,
compacted yarnprocess, slubyarnprocess
OPTION A
36. Change fromyarns toprocessed yarnclassified inthesameheading issubstantial transformation
provided thatoneormore ofthefollowing processes iscarried out:(a)foryarnofnatural orman-made
staple fibres: layer yarnprocess, knopping, looping, core-spinning, mercerising; (b)foryarnof
man-made filament: layer yarnprocess, looping, core-spinning, compacted yarnprocess, slubyarn
process.
37. Coreyarns aremulti-component yarns inwhich oneofthecomponents, thecore, stays atthe
centre oftheyarnwhilst theothers cover it.Coreyarns havelongbeusedforburnt outeffects inwoven
fabrics. Stretch fabrics canbemade fromcoreyarns inwhich thecoreisanelastane filament andthe
covering ismade from natural fibreyarn.G/RO/19/Add.1
Page 169
38. Sewing threads areoften made from coreyarns orcore-spun yarns. Thesynthetic filament
coregives highstrength whilst thecover yarnorcovering fibres prevent theneedle fromoverheating
andprotect thecorefrom softening ormelting attheneedle during high-speed sewing.
39. Such processed yarns havenewphysical properties suchas:
- improved strength
- improved regularity
- heavier structures
- special effects
40. These operations change thestructure ofthesingle yarns toaveryhighextent andinapermanent
wayandareirreversible.
OPTION B
41. Theprocessed yarnisstillayarnandhasnotundergone asubstantial transformation.
Relevant heading numbers
42. 51.06 to51.10, 52.04 to52.07, 53.06 to53.08, 54.01 to54.06, 55.08 to55.11
Reference documents
43. 41.622, 41.630, 41.702, 41.713
ISSUE FOR DECISION NO.7
OPTION A
44. Folding (twisting) orcabling ofyarns
45. Theoperations offolding, twisting orcabling result innewproducts withnewproperties and
newfields ofapplication. Inthedesign oftextile products, yarns arefirstselected onthebasis ofthe
physical properties resulting from these processes.
46. Folded andplied yarns aremade bytwisting together atleasttwosingle yarns. Thefolded
yarns maybe2-fold, 3-fold or4-fold. Cabled yarns aremade bytwisting together folded yarns and
maybe2-fold +2-fold; 3-fold +3-fold; 2-fold +2-fold +2-fold; etc.
OPTION B
47. Thefolded orcabled yarnisstillayarnandhasnotundergone asubstantial transformation.
Relevant heading numbers
48. 50.04 to50.06, 51.06 to51.10, 52.04 to52.07, 53.06 to53.08, 54.01 to54.06, 55.08 to55.11
Reference documents
49. 41.622, 41.630, 41.702, 41.713G/RO/19/Add.1
Page 170
ISSUE FOR DECISION NO.8
50. Production ofsewing thread from yarns ofthesame Chapter
OPTION A
51. Theproduction ofsewing thread from yarns (single ormultiplied) ofthesame chapter isa
substantial transformation except when thechange istheresult ofmerely putting yarns onsupport.
52. Thesewing thread generally needs richer fibremixings compared tonormal yarns. Itmust
bestrong, smooth, evenplied orcabled yarntreated byspecial finishing process tomake itabrasion
resistant. Sewability istheability toproduce aseam withminimum number ofbreaks. Sewing thread
iscompletely knotfree, strong andsmooth enough towithstand abrasion resistance.
OPTION B
53. Producing sewing thread from existing yarns ofthesame chapter isnotasubstantial
transformation. Sewing thread issimply another yarnwhose classification isdependent onthetype
oftwist, lubrication, andweight onsupports when presented.
Relevant heading numbers
54. 52.04 ,54.01, 55.08
Reference documents
55. 41.540, 41.618, 41.702
ISSUE FOR DECISION NO.9
56. Down proof finishing ofcotton woven fabrics.
OPTION A
57. Fabric treated bydown proof finishing isusedforpillows, sleeping bagsetc.andensures that
thefeathers ordown areretained inside thecovering fabric. Thedown-proofed fabric hasnew
characteristicsandissubstantiallytransformedbyphysicalandchemicalprocessesthatclosepermanently
theopenings between thewarp andweft. Un-proofed fabric could notbeusedforthepurpose.
OPTION B
58. Down proofing isjustafinishing process andisnotasubstantial transformation. Theprocess
issimilar toasimple calendering operation thatmerely flattens thefabric slightly.
Relevant heading orsubheading numbers
59. 52.08, 52.09, 52.10, 52.11, 52.12
Reference documents
60. 41.721G/RO/19/Add.1
Page 171
ISSUE FOR DECISION NO.10
61. Manufacture ofcarpets andother textile floor coverings offelt,nottufted orflocked.
OPTION A
62. Theprocess ofobtaining feltcarpet from feltissimply cutting andisnotasubstantial
transformation. However, thebacking orreinforcing oftheunderside withbacking material results
inanewarticle forcommerce andisasubstantial transformation.
OPTION B
63. Producing feltcarpets bysimply cutting feltofheading 56.02 isnotasubstantial transformation.
Nordoesreinforcing oneofthesides ofafeltarticle alteritsnature oruse.
Relevant heading number:
64. 57.04
Reference document
65. 41.702
ISSUE FOR DECISION NO.11
66. Bleaching offabrics.
OPTION A
67. Priortobleachingfabricissubjectedtotheprocessesofshearingorcropping,singeing,desizing,
scouring and,either before orafterbleaching, mercerising. Bleaching isacontrolled chemical reaction
thatsubstantially transforms dirtyfabric intoclean, absorbent, white fabric freefromallimpurities.
Thebleached fabric isacommercially different product which iseither taken forfurther processing
suchasdyeing orprinting orisusedassuchasafinished product.
OPTION B
68. Bleaching isachemical process inwhich natural colouring matter oftextile materials isremoved
bybleaching agents. Bleaching isnotasubstantial transformation.
Relevant heading numbers
69. 52.08 to52.12, 53.09 to53.11, 54.07 to54.08, 55.12 to55.16
Thisissue isalsorelevant tothefollowing headings which were retained inBasket 2:
56.02 to56.03, 58.01 to58.04, 58.06, 58.09, 58.11
Reference documents
70. 41.187 (Annex G/1), 41.618G/RO/19/Add.1
Page 172
ISSUE FOR DECISION NO.12
71. Dyeing, including dyeing white
OPTION A
72. Dyeing substantially transforms uncoloured yarnorfabric intocoloured yarnorfabric. Dyeing
notonlyaddsgreatvalue totheyarnorfabric butalsotransforms thegoodintoadistinct anddifferent
commercial product withdifferent uses. Theresulting product hasnewcharacteristics andqualities.
Thesaidoperations actually transform arawmaterial, suchasarawfabric, unusable asitstands, into
afabric thatcanundergo subsequent transformations suchasmaking-up. Thisprocess permanently
change thegreyfabric byimparting newcharacteristics andpermanently giving colour orpattern to
thefabrics, which gives them finalappearance..
73. Dyeing white isthesame transformation intechnical terms asanyother colour. Thefactthat
theHSnomenclature classifies dyedwhite withbleached products forpractical classification purposes
isnotabasis fordeciding substantial transformation.
74. Whenpreparatoryorfinishingoperationsarerequiredtheprocessessuchasbleaching,scouring,
tentering etc.contribute additional characterisitics tothefinalproduct could beincluded asexamples
inanon-exhaustive list.Thelistofpreparatory orfinishing operations should beanindicative listin
order toallow thedevelopment ofnewprocesses
75. Asmall proportion oftextile goods (perhaps 15%oftraded goods) arebothdyedandprinted,
butitisnotnormal industry practice tocarry outbothprocesses. Inanycase, whether separately or
together, dyeing andprinting result inasubstantial transformation oftherawmaterials worked.
A/1
Dyeing alone canbeconsidered assubstantial transformation because thedyedgood isoften usedas
afinished product without being subjected toanyother processes.
A/2
Dyeing which ispermanent anddone inconjunction withpreparatory orfinishing operations isa
substantial transformation. Inthecaseofyarnthese conditions andanadded value rulemustbemet
together.
A/3
Dyeing accompanied byatleastonepreparatory orfinishing operation, isconsidered substantial
transformation forfinished fabrics.
A/4
76. Dyeing which ispermanent anddoneinconjunction withtwoormore preparatory orfinishing
operations isasubstantial transformation. Therequirement fortwoormore preparatory orfinishing
operations isdesigned toensure thattemporary dyeing isexcluded.
A/5G/RO/19/Add.1
Page 173
77. Dyeing alone donotresult inasubstantial transformation. Goods mustbebothdyedandprinted
accompanied byatleasttwopreparatory orfinishing operations. Bothoperations arenecessary to
achieve asubstantial transformation andarethenormal process inindustry.
OPTION B
78. Neither dyeing alone nordyeing andprinting together result inasubstantial transformation.
Ayarnorfabric ofonecountry thatisdyedand/or printed inanother country should notbeconsidered
tooriginate inthelatter country.
Relevant heading orsubheading numbers:
79. Fibres: 5003.90, 5105.29, 5105.30, 5105.40, 5305.99, 55.06 to55.07
Yarns: 50.04 to50.06, 51.06 to51.10, 52.04 to52.07, 53.06 to53.08, 54.01 to54.06,
55.08 to55.11
Fabrics: 50.07, 51.11 to51.13, 52.08 to52.12, 53.09 to53.11, 54.07 to54.08, 55.12
to55.16
Thisissue isalsorelevant tothefollowing headings which were retained inBasket 2:
56.02 to56.03, 56.06, 57.02 to57.03, 58.01 to58.04, 58.06 to58.09, 58.11
Reference Documents
80. 41.618, 41.630, 41.702, 41.721
ISSUE FOR DECISION NO.13
81. Printing
OPTION A
82. Printing substantially transforms anuncoloured ordyed fabric intoanattractive beautifully
designed fabric. Theresultant product becomes commercially distinct andisputtodifferent andspecific
uses.Theresulting product hasnewcharacteristics andqualities. Thesaidoperations actually transform
arawmaterial, such asarawfabric, unusable asitstands, intoafabric thatcanundergo subsequent
transformations suchasmaking-up. These processes permanently change thegreyfabric byimparting
newcharacteristics andpermanently giving colour orpattern tothefabrics, which gives them final
appearance.
83. When preparatory orfinishing operations arerequired processes suchasbleaching, scouring,
tenteringetc.contributeadditionalcharacterisiticstothefinalproduct.Thelistofpreparatoryorfinishing
operations should beanindicative listnotexhaustive inorder toallow thedevelopment ofnewprocesses.
A/1
84. Printing alone canbeconsidered assubstantial transformation because theprinted goodisoften
usedasafinished product without being subjected toanyother processes.
A/2G/RO/19/Add.1
Page 174
85. Printing which ispermanent anddoneinconjunction withpreparatory orfinishing operations
isasubstantial transformation. Inthecaseofyarnthese conditions andanadded value rulemustbe
mettogether.Thermo-printing ,which consists ofapplying motifs using thermal processes, should be
accompanied byimpregnation ofthetransfer paper tobeconsidered asubstantial transformation.
A/3
86. Printing,accompaniedbyatleastonepreparatoryorfinishingoperation,isconsideredsubstantial
transformation forfinished fabrics.
A/4
87. Printing which ispermanent anddoneinconjunction withtwoormore preparatory orfinishing
operations isasubstantial transformation. Therequirement fortwoormore preparatory orfinishing
operations isdesigned toensure thattemporary printing isexcluded.
A/5
88. Dyeing orprinting alone donotresult inasubstantial transformation. Goods mustbeboth
dyedandprinted accompanied byatleasttwopreparatory orfinishing operations. Bothoperations
arenecessary toachieve asubstantial transformation andarethenormal process inindustry.
OPTION B
89. Neither printing alone nordyeing andprinting together result inasubstantial transformation.
Ayarnorfabric ofonecountry thatisdyedand/or printed inanother country should notbeconsidered
tooriginate inthelatter country.
Relevant heading orsubheading numbers
90. Fibres: 5003.90, 5105.29, 5105.30, 5105.40, 5305.99, 55.06 to55.07
Yarns: 50.04 to50.06, 51.06 to51.10, 52.04 to52.07, 53.06 to53.08, 54.01 to54.06,
55.08 to55.11
Fabrics: 50.07, 51.11 to51.13, 52.08 to52.12, 53.09 to53.11, 54.07 to54.08, 55.12
to55.16
Thisissue isalsorelevant tothefollowing headings which were retained inBasket 2:
56.02 to56.03, 56.06, 57.02 to57.03, 58.01 to58.04, 58.06 to58.09, 58.11
Reference Documents
91. 41.618, 41.630, 41.702, 41.721G/RO/19/Add.1
Page 175
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS“BASKET 1”;
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS“BASKET 2”AND PRINTED INSMALL
LETTERING
_____________
(Chapters 50and55)G/RO/19/Add.1
Page176Section XI
Textiles andTextile Articles
(Chapters 50to63)
[a)Note:
Forpurposes ofthisSection:
Inthecaseofyarns from staple fibres, thechange intariff classification setoutinthespecific ruleoforigin forthatgood, must betheresult ofa
spinning process.
Inthecaseofyarns fromfilaments, thechange intariffclassification setoutinthespecific ruleoforigin forthatgoodmustbetheresult ofanextrusion
process.
Inthecaseofwoven orknitted fabric, thechange intariff classification setoutinthespecific ruleoforigin forthatgood must betheresult ofa
fabric-making process.
Definitions:
"Fabric-making process" means anymanufacturing operation thatbegins withpolymers, fibres, filaments (including strips), yarns, twine, cordage,
rope, orfabric strips andresults inatextile fabric.
"Knit toshape" isatermthatapplies toChapter 61andmeans finished parts that,during theknitting process, wereknitted orcrocheted inaway
thattheygivethedirect shape tothegood where theywillbeincorporated.
"Component parts" isatermthatapplies toChapter 61and62andmeans integral components ofagoodbutdoesnotinclude collars, cuffs, waistbands,
plackets, pockets, shoulder-pad, interlining, linings, padding, trimmings, accessories, orsimilar parts. (MEX) Basket 2
_____________
[b)Origin Legal Note
Minor processing operations notaffecting origin. Forthepurposes ofdetermining thecountry oforigin forgoods falling within Section XIthat
arenotwholly obtained inonecountry, thefollowing individual processes, considered singly, shallnotaffect theorigin ofthegoods concerned, whether
ornotsuchprocesses result inchanges ofclassification:
(a) Working orfinishing oneormore edges byhemming, rolling, whipping orsimilar means orbyknotting fringe;G/RO/19/Add.1
Page177(b) Cutting fabrics, yarns orother textile materials; orseparating goods produced inthefinished statebycutting along dividing threads;
(c) Assembling orjoining goods bysewing orstitching forconvenience ofshipment orother temporary purposes;
(d) Finishing existing goods withfasteners, buttonholes, ”patch”pockets, footstraps, collars, cuffs, labels, trimmings orornamental elements
(including butnotlimited tolace,non-functional stitching, beads, badges, tassels, pompons, fringe, appliqués orfeathers) orthelike;or
(e) Putting upgoods forretail saleorinsetsorensembles (US)Basket 2]G/RO/19/Add.1
Page178Chapter 50
Silk
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 50 Silk Asindicated atheading level
50.01 Silk-worm cocoons suitable for
reeling .Theorigin ofthegoods shall bethe
country inwhich thesilk-worm cocoons of
thisheading areobtained intheir natural
orunprocessed stateBasket 1
50.02 Raw silk(not thrown). CTH Basket 1
50.03 Silk waste (including cocoons
unsuitable forreeling, yarn waste
andgarnetted stock).Asindicated atsplit heading level
ex50.03 (a) Garnetted stock ofsilk [CTHS] Submitted toCRO fordecision
[The origin ofthegoods shall bethe
country inwhich thenon-garnetted
material iscollected orderived from
manufacturing orprocessing operations or
from consumption]
ex50.03 (b) Other Theorigin ofthegoods shall bethe
country inwhich thesilkwaste ofthissplit
heading isderived from manufacturing or
processing operations orfrom consumptionBasket 1
5003.10 -Notcarded orcombed
5003.90 -Other :
50.04 Silk yarn (other than yarn spun
from silkwaste) notputupfor
retail sale.Asindicated atsplit heading levelG/RO/19/Add.1
Page179HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex50.04 (a) Silkyarn (other than yarn spun from
silkwaste) notputupforretail sale:
processed[Change byfolding orcabling ] Submitted toCRO fordecision
[CTH, except from heading 50.06]
[CTH, except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex50.04 (b) Silkyarn (other than yarn spun from
silkwaste) notputupforretail sale,
single ormultiplied orcabled or
covered yarns: printed, dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting,
accompanied byatleast twofinishing
operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 50.06]
ex50.04 (c) Other [CTH, except from heading 50.06] Submitted toCRO fordecisionG/RO/19/Add.1
Page180HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[CTH, except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
50.05 Yarn spun from silkwaste, notput
upforretail sale.Asindicated atsplit heading level
ex50.05 (a) Silkyarn (other than yarn spun from
silkwaste) notputupforretail sale:
processed[Change byfolding orcabling ] Submitted toCRO fordecision
[CTH, except from heading 50.06]
[CTH, except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex50.05 (b) Silkyarn (other than yarn spun from
silkwaste) notputupforretail sale,
single ormultiplied orcabled or
covered yarns: printed, dyed
(including dyed white)[Change bydyeing orprinting ] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]G/RO/19/Add.1
Page181HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 50.06]
ex50.05 (c) Other [CTH, except from heading 50.06] Submitted toCRO fordecision
[CTH, except from headings 50.06, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
50.06 Silk yarn andyarn spun from silk
waste, putupforretail sale;
silk-worm gut.Asindicated atsplit heading level
ex50.06 (a) Silk-worm gut CTH Basket 1
ex50.06 (b) Silkyarn (other than yarn spun from
silkwaste) putupforretail sale:
processed[Change byfolding orcabling ] Submitted toCRO fordecision
[CTH, except from heading 50.04 or
50.05]
[CTH, except from headings 50.04, 50.06,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex50.06 (c) Silkyarn (other than yarn spun from
silkwaste) putupforretail sale,
single ormultiplied orcabled or
covered yarns: printed,dyed (including
dyed white)[Change bydyeing orprinting ] Submitted toCRO fordecisionG/RO/19/Add.1
Page182HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Change bydyeing orprinting,
accompanied byatleast twofinishing
operations]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 50.04 or
50.05]
ex50.06 (d) Other [CTH, except from heading 50..04 or
50.05]Submitted toCRO fordecision
[CTH, except from headings 50.04, 50.06,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
50.07 Woven fabrics ofsilkorofsilk
wasteAsindicated atsplit heading level
ex50.07 (a) Woven fabrics ofsilkorofsilkwaste:
coateda)CTHS bycoating (IND) Basket 2G/RO/19/Add.1
Page183HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
b)CTH
ex50.07 (b) Woven fabrics ofsilkorofsilkwaste:
printed, dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex50.07 (c) Other CTH Basket 1
5007.10 -Fabrics ofnoilsilk Asindicated atsplit heading level
5007.20 -Other fabrics, containing 85%or
more byweight ofsilkorofsilk
waste other than noilsilk
5007.90 -Other fabricsG/RO/19/Add.1
Page184Chapter 51
Wool, fineorcoarse animal hair; horsehair yarn
andwoven fabric
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 51 Wool, fineorcoarse animal hair;
horsehair yarnAsindicated atheading level
51.01 Wool, notcarded orcombed. Asindicated atsubheading level
-Greasy, including fleece-washed
wool :
5101.11 --Shorn wool Theorigin ofthegood shall bethecountry
inwhich wool ofthissubheading is
obtained initsnatural orunprocessed stateBasket 1
5101.19 --Other Theorigin ofthegood shall bethecountry
inwhich wool ofthissubheading is
obtained initsnatural orunprocessed stateBasket 1
-Degreased, notcarbonised :
5101.21 --Shorn wool a)CC Basket 2
b)CTH; or
Change tothissubheading, when thischange is
attained bydegreasing greasy wool, including
piece-wasted wool, thevalue ofwhich does not
exceed 50% oftheex-works price oftheproduct (EC)
c)CC/CTH2*;or
Change tothissubheading, when thischange is
attained bydegreasing greasy wool, including
piece-wasted wool, thevalue ofwhich does not
exceed 40-45% oftheex-works price oftheproduct
(TUR)
5101.29 --Other a)CC Basket 2
2*Terminology to be finalisedG/RO/19/Add.1
Page185HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
b)CTH; or
Change tothissubheading, when thischange is
attained bydegreasing greasy wool, including
piece-wasted wool, thevalue ofwhich does not
exceed 50% oftheex-works price oftheproduct (EC)
c)CC/CTH*; or
Change tothissubheading, when thischange is
attained bydegreasing greasy wool, including
piece-wasted wool, thevalue ofwhich does not
exceed 40-45% oftheex-works price oftheproduct
(TUR)
5101.30 -Carbonised a)CC Basket 2
b)CTH; or
Change tothissubheading from notcarbonized wool,
thevalue ofwhich does notexceed 50% ofthe
ex-works price oftheproduct (EC)
c)CTSH (TUR)
51.02 Fine orcoarse animal hair, not
carded orcombed.Thecountry oforigin ofthegoods isthe
country inwhich thefineorcoarse animal
hairofthisheading isobtained inits
natural orunprocessed stateBasket 1
51.03 Waste ofwool oroffineorcoarse
animal hair, including yarn waste
butexcluding garnetted stock.Asindicated atsplit heading level
ex51.03 (a) Waste ofwool oroffineorcoarse
animal hair, including yarn waste but
excluding garnetted stock, not
carbonizedThecountry ororigin ofthegoods isthe
country inwhich thewaste ofthisheading
isderived from manufacturing or
processing operations orfrom consumptionBasket 1
ex51.03 (b) Waste ofwool oroffineofcoarse
animal hair, including yarn waste but
excluding garnetted stock, carbonizeda)The country ororigin ofthegoods isthecountry in
which thewaste ofthissplit heading isderived from
manufacturing orprocessing operations orfrom
consumptionBasket 2
b)Change tothissplit heading from notcarbonized
waste, thevalue ofwhich does notexceed 50% ofthe
ex-works price oftheproduct (EC)
c)CTHS (TUR)G/RO/19/Add.1
Page186HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5103.10 -Noils ofwool oroffineanimal hair Asindicated atsplit heading level
5103.20 -Other waste ofwool oroffine
animal hair
5103.30 -Waste ofcoarse animal hair
51.04 Garnetted stock ofwool oroffine
orcoarse animal hair.[The country oforigin ofthegoods ofthis
heading isthecountry inwhich the
non-garnetted materials ofwool oroffine
orcoarse animal hairiscollected or
derived from manufacturing orprocessing
operations orfrom consumption ]Submitted toCRO fordecision
[CTH]
51.05 Wool andfineorcoarse animal
hair, carded orcombed (including
combed wool infragments).[CC] Submitted toCRO fordecision
[CTH]
5105.10 -Carded wool Asindicated atheading level
--Wool tops andother combed wool
:
5105.21 --Combed wool infragments
5105.29 --Other
5105.30 -Fine animal hair, carded orcombed
5105.40 -Coarse animal hair, carded or
combed
51.06 Yarn ofcarded wool, notputupfor
retail sale.Asindicated atsplit heading level
ex51.06 (a) Yarn ofcarded wool, notputupfor
retail sale: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]G/RO/19/Add.1
Page187HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH, except from heading 51.09]
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex51.06 (b) Yarn ofcarded wool, notputupfor
retail sale: printed, dyed (including
dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 51.09]G/RO/19/Add.1
Page188HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex51.06 (c) Other [CTH, except from heading 51.09] Submitted toCRO fordecision
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
5106.10 -Containing 85%ormore byweight
ofwoolAsindicated atsplit heading level
5106.20 -Containing lessthan 85%by
weight ofwool
51.07 Yarn ofcombed wool, notputup
forretail sale.Asindicated atsplit heading level
ex51.07 (a) Yarn ofcombed wool, notputupfor
retail sale: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH, except from heading 51.09]
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex51.07 (b) Yarn ofcombed wool, notputupfor
retail sale:printed, dyed (including
dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations ]G/RO/19/Add.1
Page189HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 51.09]
ex51.07 (c) Other [CTH, except from heading 51.09] Submitted toCRO fordecision
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
5107.10 -Containing 85%ormore byweight
ofwoolAsindicated atsplit heading level
5107.20 -Containing lessthan 85%by
weight ofwool
51.08 Yarn offineanimal hair (carded or
combed), notputupforretail sale.Asindicated atsplit heading level
ex51.08 (a) Yarn offineanimal hair(carded or
combed) ,notputupforretail sale:
processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecisionG/RO/19/Add.1
Page190HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]Submitted toCRO fordecision
[CTH, except from heading 51.09]
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex51.08 (b) Yarn ofyarn offineanimal hair
(carded orcombed, notputupfor
retail sale:printed, dyed (including
dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 51.09]G/RO/19/Add.1
Page191HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex51.08 (c) Other [CTH, except from heading 51.09] Submitted toCRO fordecision
[CTH, except from headings 51.09, 51.05,
52.03, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
5108.10 -Carded Asindicated atsplit heading level
5108.20 -Combed
51.09 Yarn ofwool oroffineanimal hair,
putupforretail sale.Asindicated atsplit heading level
ex51.09 (a) Yarn ofwool orfineanimal hair, put
upforretail sale: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH, except from headings 51.06 through
51.08]
[CTH, except from headings 51.06 through
51.08, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex51.09 (b) Yarn ofwool orfineanimal hair, put
upforretail sale:printed, dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations ]G/RO/19/Add.1
Page192HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]Submitted toCRO fordecision
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from headings 51.06 through
51.08]
ex51.09 (c) Other [CTH, except from headings 51.06 through
51.08]Submitted toCRO fordecision
[CTH, except from headings 51.06 through
51.08, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
5109.10 -Containing 85%ormore byweight
ofwool oroffineanimal hairAsindicated atsplit heading level
5109.90 -Other
51.10 Yarn ofcoarse animal hair orof
horsehair (including gimped
horsehair yarn), whether ornotput
upforretail sale.Asindicated atsplit heading levelG/RO/19/Add.1
Page193HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex51.10 (a) Yarn ofcoarse animal hair orof
horsehair (including gimped horsehair
yarn), whether ornotputupforretail
sale: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH]
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex51.10 (b) Yarn ofcoarse animal hair orof
horsehair (including gimped horsehair
yarn), whether ornotputupforretail
sale: printed, dyed (including dyed
white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]G/RO/19/Add.1
Page194HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH]
ex51.10 (c) Other [CTH] Submitted toCRO fordecision
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
51.11 Woven fabrics ofcarded wool orof
carded fineanimal hair.Asindicated atsplit heading level
ex51.11 (a) Woven fabrics ofcarded wool orof
carded fineanimal hair: coateda)CTHS bycoating (IND)
b)CTHBasket 2
ex51.11 (b) Woven fabrics ofcarded wool orof
carded fineanimal hair: printed,dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]G/RO/19/Add.1
Page195HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex51.11 (c) Other CTH Basket 1
-Containing 85%ormore byweight
ofwool oroffineanimal hair:Asindicated atsplit heading level
5111.11 --Ofaweight notexceeding 300
g/m²
5111.19 --Other
5111.20 -Other, mixed mainly orsolely with
man-made filaments
5111.30 -Other, mixed mainly orsolely with
man-made staple fibres
5111.90 -Other
51.12 Woven fabrics ofcombed wool orof
combed fineanimal hair.Asindicated atsplit heading level
ex51.12 (a) Woven fabrics ofcarded wool orof
carded fineanimal hair: coateda)CTHS bycoating (IND) Basket 2
b)CTH
ex51.12 (b) Woven fabrics ofcombed wool orof
combed fineanimal hair: printed, dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]G/RO/19/Add.1
Page196HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex51.12 (c) Other CTH Basket 1
-Containing 85%ormore byweight
ofwool oroffineanimal hair:Asindicated atsplit heading level
5112.11 --Ofaweight notexceeding 200
g/m²
5112.19 --Other
5112.20 -Other, mixed mainly orsolely with
man-made filaments
5112.30 -Other, mixed mainly orsolely with
man-made staple fibres
5112.90 -Other
51.13 Woven fabrics ofcoarse animal hair
orofhorsehair.Asindicated atsplit heading level
ex51.13 (a) Woven fabrics ofcoarse animal hair
orofhorsehair: coateda)CTHS bycoating (IND)
b)CTHBasket 2G/RO/19/Add.1
Page197HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex51.13 (b) Woven fabrics ofcoarse animal hair
orofhorsehair :printed, dyed
(including dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
onepreparatory orfinishing operation ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex51.13 (c) Other CTH Basket 1G/RO/19/Add.1
Page198Chapter 52
Cotton
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 52 Cotton Asindicated atheading level
52.01 Cotton, notcarded orcombed. Theorigin ofthegoods shall bethe
country inwhich thecotton ofthisheading
isobtained initsnatural orunprocessed
stateBasket 1
52.02 Cotton waste (including yarn waste
andgarnetted stock).Asindicated atsubheading level
5202.10 -Yarn waste (including thread waste) Theorigin ofthegoods shall bethe
country inwhich theyarn waste ofthis
subheading isderived from manufacturing
orprocessing operations orfrom
consumptionBasket 1
-Other :
5202.91 --Garnetted stock [CTSH] Submitted toCRO fordecision
[The origin ofthegoods shall bethe
country inwhich non-garnetted materials of
cotton iscollected orderived from
manufacturing orprocessing operations or
from consumption]
5202.99 --Other Theorigin ofthegoods shall bethe
country inwhich thewaste ofthis
subheading isderived from manufacturing
orprocessing operations orfrom
consumptionBasket 1
52.03 Cotton, carded orcombed. [CC] Submitted toCRO fordecision
[CTH]
52.04 Cotton sewing thread, whether or
notputupforretail sale.Asindicated atsplit heading levelG/RO/19/Add.1
Page199HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex52.04 (a) Cotton sewing thread, whether ornot
putupforretail sale:processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing ]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, coating, folding or
cabling]
[CTH, except when thechange istheresult
ofmerely putting yarns onsupport(
[CTH, except from headings 52.05 through
52.07]
[CTH, except from headings 52.05 through
52.07, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex52.04 (b) Cotton sewing thread, whether ornot
putupforretail sale:printed, dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting accompanied
byatleast twofinishing operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]G/RO/19/Add.1
Page200HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from headings 52.05 through
52.07]
ex52.04 (c) Other [CTH, except from headings 52.05 through
52.07]Submitted toCRO fordecision
[CTH, except when thechange istheresult
ofmerely putting yarns onsupport(
[CTH, except from headings 52.05 through
52.07, 51.05, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
-Notputupforretail sale: Asindicated atsplit heading level
5204.11 --Containing 85%ormore by
weight ofcotton
5204.19 --Other
5204.20 -Putupforretail sale
52.05 Cotton yarn (other than sewing
thread), containing 85%ormore
byweight ofcotton, notputupfor
retail sale.Asindicated atsplit heading level
ex52.05 (a) Cotton yarn (other than sewing
thread), containing 85%ormore by
weight ofcotton, notputupforretail
sale: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecisionG/RO/19/Add.1
Page201HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH, except from heading 52.04 or52.07]
[CTH, except from headings 52.04, 52.07,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex52.05 (b) Cotton yarn (other than sewing
thread), containing 85%ormore by
weight ofcotton, notputupforretail
sale: printed, dyed (including dyed
white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting,
accompanied byatleast twofinishing
operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 52.04 or52.07]G/RO/19/Add.1
Page202HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex52.05 (c) Other [CTH, except from heading 52.04 or52.07] Submitted toCRO fordecision
[CTH, except from headings 52.04, 52.07,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
-Single yarn, ofuncombed fibres : Decisions asindicated atsplit heading level
5205.11 --Measuring 714.29 decitex ormore
(notexceeding 14metric number)
5205.12 --Measuring lessthan 714.29 decitex
butnotlessthan 232.56 decitex
(exceeding 14metric number but
notexceeding 43metric number)
5205.13 --Measuring lessthan 232.56 decitex
butnotlessthan 192.31 decitex
(exceeding 43metric number but
notexceeding 52metric number)
5205.14 --Measuring lessthan 192.31 decitex
butnotlessthan 125decitex
(exceeding 52metric number but
notexceeding 80metric number)
5205.15 --Measuring lessthan 125decitex
(exceeding 80metric number)
-Single yarn, ofcombed fibres :
5205.21 --Measuring 714.29 decitex ormore
(notexceeding 14metric number)
5205.22 --Measuring lessthan 714.29 decitex
butnotlessthan 232.56 decitex
(exceeding 14metric number but
notexceeding 43metric number)G/RO/19/Add.1
Page203HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5205.23 --Measuring lessthan 232.56 decitex
butnotlessthan 192.31 decitex
(exceeding 43metric number but
notexceeding 52metric number)
5205.24 --Measuring lessthan 192.31 decitex
butnotlessthan 125decitex
(exceeding 52metric number but
notexceeding 80metric number)
5205.26 --Measuring lessthan 125decitex but
notlessthan 106.38 decitex
(exceeding 80metric number but
notexceeding 94metric number)
5205.27 --Measuring lessthan 106.38 decitex
butnotlessthan 83.33 decitex
(exceeding 94metric number but
notexceeding 120metric number)
5205.28 --Measuring lessthan 83.33 decitex
(exceeding 120metric number)
-Multiple (folded) orcabled yarn, of
uncombed fibres :
5205.31 --Measuring persingle yarn 714.29
decitex ormore (notexceeding 14
metric number persingle yarn)
5205.32 --Measuring persingle yarn lessthan
714.29 decitex butnotlessthan
232.56 decitex (exceeding 14metric
number butnotexceeding 43metric
number persingle yarn)
5205.33 --Measuring persingle yarn lessthan
232.56 decitex butnotlessthan
192.31 decitex (exceeding 43
metric number butnotexceeding
52metric number persingle yarn)G/RO/19/Add.1
Page204HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5205.34 --Measuring persingle yarn lessthan
192.31 decitex butnotlessthan
125decitex (exceeding 52metric
number butnotexceeding 80
metric number persingle yarn)
5205.35 --Measuring persingle yarn lessthan
125decitex (exceeding 80metric
number persingle yarn)
-Multiple (folded) orcabled yarn, of
combed fibres :
5205.41 --Measuring persingle yarn 714.29
decitex ormore (notexceeding 14
metric number persingle yarn)
5205.42 --Measuring persingle yarn lessthan
714.29 decitex butnotlessthan
232.56 decitex (exceeding 14
metric number butnotexceeding
43metric number persingle yarn)
5205.43 --Measuring persingle yarn lessthan
232.56 decitex butnotlessthan
192.31 decitex (exceeding 43
metric number butnotexceeding
52metric number persingle yarn)
5205.44 --Measuring persingle yarn lessthan
192.31 decitex butnotlessthan
125decitex (exceeding 52metric
number butnotexceeding 80
metric number persingle yarn)
5205.46 --Measuring persingle yarn lessthan
125decitex butnotlessthan
106.38 decitex (exceeding 80
metric number butnotexceeding
94metric number persingle yarn)G/RO/19/Add.1
Page205HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5205.47 --Measuring persingle yarn lessthan
106.38 decitex butnotlessthan
83.33 decitex (exceeding 94metric
number butnotexceeding 120
metric number persingle yarn)
5205.48 --Measuring persingle yarn lessthan
83.33 decitex (exceeding 120
metric number persingle yarn)
52.06 Cotton yarn (other than sewing
thread), containing lessthan 85%
byweight ofcotton, notputupfor
retail sale.Asindicated atsplit heading level
ex52.06 (a) Cotton yarn (other than sewing
thread), containing lessthan 85%by
weight ofcotton, notputupforretail
sale:processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH, except from heading 52.04 or52.07]
[CTH, except from headings 52.04, 52.07,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex52.06 (b) Cotton yarn (other than sewing
thread), containing lessthan 85%by
weight ofcotton, notputupforretail
sale:printed, dyed (including dyed
white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting,
accompanied byatleast twofinishing
operations]G/RO/19/Add.1
Page206HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 52.04 or52.07]
ex52.06 (c) Other [CTH, except from heading 52.04 or52.07] Submitted toCRO fordecision
[CTH, except from headings 52.04, 52.07,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
-Single yarn, ofuncombed fibres : Asindicated atsplit heading level
5206.11 --Measuring 714.29 decitex ormore
(notexceeding 14metric number)
5206.12 --Measuring lessthan 714.29 decitex
butnotlessthan 232.56 decitex
(exceeding 14metric number but
notexceeding 43metric number)
5206.13 --Measuring lessthan 232.56 decitex
butnotlessthan 192.31 decitex
(exceeding 43metric number but
notexceeding 52metric number)G/RO/19/Add.1
Page207HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5206.14 --Measuring lessthan 192.31 decitex
butnotlessthan 125decitex
(exceeding 52metric number but
notexceeding 80metric number)
5206.15 --Measuring lessthan 125decitex
(exceeding 80metric number)
-Single yarn, ofcombed fibres :
5206.21 --Measuring 714.29 decitex ormore
(notexceeding 14metric number)
5206.22 --Measuring lessthan 714.29 decitex
butnotlessthan 232.56 decitex
(exceeding 14metric number but
notexceeding 43metric number)
5206.23 --Measuring lessthan 232.56 decitex
butnotlessthan 192.31 decitex
(exceeding 43metric number but
notexceeding 52metric number)
5206.24 --Measuring lessthan 192.31 decitex
butnotlessthan 125decitex
(exceeding 52metric number but
notexceeding 80metric number)
5206.25 --Measuring lessthan 125decitex
(exceeding 80metric number)
-Multiple (folded) orcabled yarn, of
uncombed fibres :
5206.31 --Measuring persingle yarn 714.29
decitex ormore (notexceeding 14
metric number persingle yarn)G/RO/19/Add.1
Page208HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5206.32 --Measuring persingle yarn lessthan
714.29 decitex butnotlessthan
232.56 decitex (exceeding 14
metric number butnotexceeding
43metric number persingle yarn)
5206.33 --Measuring persingle yarn lessthan
232.56 decitex butnotlessthan
192.31 decitex (exceeding 43
metric number butnotexceeding
52metric number persingle yarn)
5206.34 --Measuring persingle yarn lessthan
192.31 decitex butnotlessthan
125decitex (exceeding 52metric
number butnotexceeding 80
metric number persingle yarn)
5206.35 --Measuring persingle yarn lessthan
125decitex (exceeding 80metric
number persingle yarn)
-Multiple (folded) orcabled yarn, of
combed fibres :
5206.41 --Measuring persingle yarn 714.29
decitex ormore (notexceeding 14
metric number persingle yarn)
5206.42 --Measuring persingle yarn lessthan
714.29 decitex butnotlessthan
232.56 decitex (exceeding 14
metric number butnotexceeding
43metric number persingle yarn)
5206.43 --Measuring persingle yarn lessthan
232.56 decitex butnotlessthan
192.31 decitex (exceeding 43
metric number butnotexceeding
52metric number persingle yarn)G/RO/19/Add.1
Page209HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5206.44 --Measuring persingle yarn lessthan
192.31 decitex butnotlessthan
125decitex (exceeding 52metric
number butnotexceeding 80
metric number persingle yarn)
5206.45 --Measuring persingle yarn lessthan
125decitex (exceeding 80metric
number persingle yarn)
52.07 Cotton yarn (other than sewing
thread) putupforretail sale.Asindicated atsplit heading level
ex52.07 (a) Cotton yarn (other than sewing thread)
putupforretail sale: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH, except from headings 52.04 through
52.06]
[CTH, except from headings 52.04 through
52.06, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex52.07 (b) Cotton yarn (other than sewing thread)
putupforretail sale: printed, dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting,
accompanied byatleast twofinishing
operations ]G/RO/19/Add.1
Page210HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct ]
[CTH, except from headings 52.04 through
52.06]
ex52.07 (c) Other [CTH, except from headings 52.04 through
52.06]Submitted toCRO fordecision
[CTH, except from headings 52.04 through
52.06, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
5207.10 -Containing 85%ormore byweight
ofcottonAsindicated atsplit heading level
5207.90 -Other
52.08 Woven fabrics ofcotton, containing
85%ormore byweight ofcotton,
weighing notmore than 200g/m2.Asindicated atsplit heading levelG/RO/19/Add.1
Page211HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex52.08 (a) Woven fabrics ofcotton, containing 85
%ormore byweight ofcotton,
weighing notmore than 200g/m2:
coateda)CTHS bycoating (IND)
b)CTH, except from heading 52.09Basket 2
ex52.08 (b) Woven fabrics ofcotton, containing 85
%ormore byweight ofcotton,
weighing notmore than 200g/m2:
bleached (other than dyed white)[CTHS bybleaching]
[CTH, except from heading 52.09]Submitted toCRO fordecision
ex52.08 (c) Woven fabrics ofcotton, containing 85
%ormore byweight ofcotton,
weighing notmore than 200g/m2:
down-proof finished[CTHS bydown-proof finishing]
[CTH, except from heading 52.09]Submitted toCRO fordecision
ex52.08 (d) Woven fabrics ofcotton, containing 85
%ormore byweight ofcotton,
weighing notmore than 200g/m2:
printed, dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing operation
]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]G/RO/19/Add.1
Page212HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH, except from heading 52.09]
ex52.08(e) Other CTH, except from heading 52.09 Basket 1
-Unbleached : Asindicated atsplit heading level
5208.11 --Plain weave, weighing notmore
than 100g/m2
5208.12 --Plain weave, weighing more than
100g/m2
5208.13 --3-thread or4-thread twill, including
cross twill
5208.19 --Other fabrics
-Bleached :
5208.21 --Plain weave, weighing notmore
than 100g/m2
5208.22 --Plain weave, weighing more than
100g/m2
5208.23 --3-thread or4-thread twill, including
cross twill
5208.29 --Other fabrics
-Dyed :
5208.31 --Plain weave, weighing notmore
than 100g/m2
5208.32 --Plain weave, weighing more than
100g/m2
5208.33 -3-thread or4-thread twill, including
cross twill
5208.39 --Other fabricsG/RO/19/Add.1
Page213HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
-Ofyarns ofdifferent colours :
5208.41 --Plain weave, weighing notmore
than 100g/m2
5208.42 --Plain weave, weighing more than
100g/m2
5208.43 --3-thread or4-thread twill, including
cross twill
5208.49 --Other fabrics
-Printed :
5208.51 --Plain weave, weighing notmore
than 100g/m2
5208.52 --Plain weave, weighing more than
100g/m2
5208.53 --3-thread or4-thread twill, including
cross twill
5208.59 --Other fabrics
52.09 Woven fabrics ofcotton, containing
85%ormore byweight ofcotton,
weighing more than 200g/m2.Asindicated atsplit heading level
ex52.09 (a) Woven fabrics ofcotton, containing
85% ormore byweight ofcotton,
weighing more than 200g/m2:coateda)CTHS bycoating (IND)
b)CTH, except from heading 52.08Basket 2
ex52.09 (b) Woven fabrics ofcotton, containing
85% ormore byweight ofcotton,
weighing more than 200g/m2:
bleached (other than dyed white)[CTHS bybleaching]
[CTH, except from heading 52.08]Submitted toCRO fordecisionG/RO/19/Add.1
Page214HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex52.09 (c) Woven fabrics ofcotton, containing
85% ormore byweight ofcotton,
weighing more than 200g/m2:
down-proof finished[CTHS bydown-proof finishing]
[CTH, except from heading 52.08]Submitted toCRO fordecision
ex52.09 (d) Woven fabrics ofcotton, containing
85% ormore byweight ofcotton,
weighing more than 200g/m2:printed,
dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH, except from heading 52.08]
ex52.09 (e) Other CTH, except from heading 52.08 Basket 1
-Unbleached : Asindicated atsplit heading level
5209.11 --Plain weave
5209.12 --3-thread or4-thread twill, including
cross twillG/RO/19/Add.1
Page215HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5209.19 --Other fabrics
-Bleached :
5209.21 --Plain weave
5209.22 --3-thread or4-thread twill, including
cross twill
5209.29 --Other fabrics
-Dyed :
5209.31 --Plain weave
5209.32 --3-thread or4-thread twill, including
cross twill
5209.39 --Other fabrics
-Ofyarns ofdifferent colours :
5209.41 --Plain weave
5209.42 --Denim
5209.43 --Other fabrics of3-thread or
4-thread twill, including cross twill
5209.49 --Other fabrics
-Printed :
5209.51 --Plain weave
5209.52 --3-thread or4-thread twill, including
cross twill
5209.59 --Other fabrics
52.10 Woven fabrics ofcotton, containing
lessthan 85%byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing not
more than 200g/m2.Asindicated atsplit heading levelG/RO/19/Add.1
Page216HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex52.10 (a) Woven fabrics ofcotton, containing
lessthan 85% byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing notmore
than 200g/m2:coateda)CTHS bycoating (IND)
b)CTH, except from heading 52.11Basket 2
ex52.10 (b) Woven fabrics ofcotton, containing
lessthan 85% byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing notmore
than 200g/m2:bleached (other than
dyed white)[CTHS bybleaching]
[CTH, except from heading 52.11]Submitted toCRO fordecision
ex52.10 (c) Woven fabrics ofcotton, containing
lessthan 85% byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing notmore
than 200g/m2:down-proof finished[CTHS bydown-proof finishing]
[CTH, except from heading 52.11]Submitted toCRO fordecision
ex52.10 (d) Woven fabrics ofcotton, containing
lessthan 85% byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing notmore
than 200g/m2:printed, dyed
(including dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus one
other preparatory orfinishing operation ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]G/RO/19/Add.1
Page217HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH, except from heading 52.11]
ex52.10 (e) Other CTH, except from heading 52.11 Basket 1
-Unbleached : Asindicated atsplit heading level
5210.11 --Plain weave
5210.12 --3-thread or4-thread twill, including
cross twill
5210.19 --Other fabrics
-Bleached :
5210.21 --Plain weave
5210.22 --3-thread or4-thread twill, including
cross twill
5210.29 --Other fabrics
-Dyed :
5210.31 --Plain weave
5210.32 --3-thread or4-thread twill, including
cross twill
5210.39 --Other fabrics
-Ofyarns ofdifferent colours :
5210.41 --Plain weave
5210.42 --3-thread or4-thread twill, including
cross twill
5210.49 --Other fabricsG/RO/19/Add.1
Page218HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
-Printed :
5210.51 --Plain weave
5210.52 --3-thread or4-thread twill, including
cross twill
5210.59 --Other fabrics
52.11 Woven fabrics ofcotton, containing
lessthan 85%byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing more
than 200g/m2.Asindicated atsplit heading level
ex52.11 (a) Woven fabrics ofcotton, containing
lessthan 85%byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing more than
200g/m2.:coateda)CTHS bycoating (IND)
b)CTH, except from heading 52.10Basket 2
ex52.11 (b) Woven fabrics ofcotton, containing
lessthan 85%byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing more than
200g/m2.:bleached (other than dyed
white )[CTHS bybleaching]
[CTH, except from heading 52.10]Submitted toCRO fordecision
ex52.11 (c) Woven fabrics ofcotton, containing
lessthan 85%byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing more than
200g/m2.:down-proof finished[CTHS bydown-proof finishing]
[CTH, except from heading 52.10]Submitted toCRO fordecisionG/RO/19/Add.1
Page219HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex52.11 (d) Woven fabrics ofcotton, containing
lessthan 85%byweight ofcotton,
mixed mainly orsolely with
man-made fibres, weighing more than
200g/m2.:printed,dyed (including
dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH, except from heading 52.10]
ex52.11 (e) Other CTH, except from heading 52.10 Basket 1
-Unbleached : Asindicated atsplit heading level
5211.11 --Plain weave
5211.12 --3-thread or4-thread twill, including
cross twill
5211.19 --Other fabrics
-Bleached :G/RO/19/Add.1
Page220HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5211.21 --Plain weave
5211.22 --3-thread or4-thread twill, including
cross twill
5211.29 --Other fabrics
-Dyed :
5211.31 --Plain weave
5211.32 --3-thread or4-thread twill, including
cross twill
5211.39 --Other fabrics
-Ofyarns ofdifferent colours :
5211.41 --Plain weave
5211.42 --Denim
5211.43 --Other fabrics of3-thread or
4-thread twill, including cross twill
5211.49 --Other fabrics
-Printed :
5211.51 --Plain weave
5211.52 --3-thread or4-thread twill, including
cross twill
5211.59 --Other fabrics
52.12 Other woven fabrics ofcotton. Asindicated atsplit heading level
ex52.12 (a) Other woven fabrics ofcotton: coated a)CTHS bycoating (IND)
b)CTHBasket 2
ex52.12 (b) Other woven fabrics ofcotton:
bleached (other than dyed white)[CTHS bybleaching]
[CTH]Submitted toCRO fordecision
ex52.12 (c) Other woven fabrics ofcotton:
down-proof finished[CTHS bydown-proof finishing]
[CTH]Submitted toCRO fordecisionG/RO/19/Add.1
Page221HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex52.12(d) Other woven fabrics ofcotton: printed,
dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex52.12 (e) Other CTH Basket 1
-Weighing notmore than 200g/m2:Asindicated atsplit heading level
5212.11 --Unbleached
5212.12 --Bleached
5212.13 --Dyed
5212.14 --Ofyarns ofdifferent colours
5212.15 --Printed
-Weighing more than 200g/m2:
5212.21 --Unbleached
5212.22 --BleachedG/RO/19/Add.1
Page222HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5212.23 --Dyed
5212.24 --Ofyarns ofdifferent colours
5212.25 --PrintedG/RO/19/Add.1
Page223Chapter 53
Other vegetable textile fibres;
paper yarn andwoven fabrics ofpaper yarn
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 53 Other vegetable textile fibres; paper
yarn andwoven fabrics ofpaper
yarnAsindicated atheading level
53.01 Flax, raw orprocessed butnot
spun; flaxtowandwaste (including
yarn waste andgarnetted stock).Asindicated atsplit heading level
ex53.01 (a) Flax, raworprocessed butnotspun Theorigin ofthegoods shall bethe
country inwhich theflaxofthissplit
heading isobtained initsnatural or
unprocessed stateBasket 1
ex53.01 (b) Garnetted stock [CTHS] Submitted toCRO fordecision
[The origin ofthegoods ofthissplit
heading shall bethecountry inwhich the
non-garnetted material iscollected or
derived from manufacturing orprocessing
operations orfrom consumption]
ex53.01 (c) Other Theorigin ofthegoods ofthissplit
heading shall bethecountry inwhich the
flaxtowandwaste ofthissplit heading are
derived from manufacturing orprocessing
operations orfrom consumptionBasket 1
5301.10 -Flax, raworretted Asindicated atthesplit heading level
-Flax, broken, scutched, hackled or
otherwise processed, butnotspun :
5301.21 --Broken orscutched
5301.29 --OtherG/RO/19/Add.1
Page224HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5301.30 -Flax towandwaste
53.02 True hemp (Cannabis sativa L.),
raw orprocessed butnotspun; tow
andwaste oftrue hemp (including
yarn waste andgarnetted stock).Asindicated atsplit heading level
ex53.02 (a) True hemp, raworprocessed butnot
spunTheorigin ofthegoods shall bethe
country inwhich thetruehemp ofthissplit
heading isobtained intheir natural or
unprocessed stateBasket 1
ex53.02 (b) Garnetted stock [CTHS] Submitted toCRO fordecision
[The origin ofthegoods ofthissplit
heading shall bethecountry inwhich the
non-garnetted material iscollected or
derived from manufacturing orprocessing
operations orfrom consumption ]
ex53.02 (c) Other Theorigin ofthegoods ofthissplit
heading shall bethecountry inwhich the
towandwaste ofthissplit heading are
derived from manufacturing orprocessing
operations orfrom consumptionBasket 1
5302.10 -True hemp, raworretted Asindicated thesplit heading level
5302.90 -Other
53.03 Jute andother textile bast fibres
(excluding flax, true hemp and
ramie), raw orprocessed butnot
spun; towandwaste ofthese fibres
(including yarn waste andgarnetted
stock).Asindicated atsplit heading level
ex53.03 (a) Juteandother textile bastfibres, raw
orprocessed butnotspunTheorigin ofthegoods shall bethe
country inwhich thejuteandother textile
bastfibres ofthissplit heading are
obtained intheir natural orunprocessed
stateBasket 1G/RO/19/Add.1
Page225HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex53.03 (b) Garnetted stock [CTHS] Submitted toCRO fordecision
[The origin ofthegoods ofthissplit
heading shall bethecountry inwhich the
non-garnetted material iscollected or
derived from manufacturing orprocessing
operations orfrom consumption ]
ex53.03 (c) Other Theorigin ofthegoods ofthissplit
heading shall bethecountry inwhich the
tow andwaste ofthissplit heading are
derived from manufacturing orprocessing
operations orfrom consumptionBasket 1
5303.10 -Juteandother textile bastfibres,
raworrettedAsindicated atsplit heading level
5303.90 -Other
53.04 Sisal andother textile fibres ofthe
genus Agave, raw orprocessed but
notspun; towandwaste ofthese
fibres (including yarn waste and
garnetted stock).Asindicated atsplit heading level
ex53.04 (a) Sisal andother textile fibres ofthe
genus Agave, raw orprocessed but
notspunTheorigin ofthegoods shall bethe
country inwhich thesisal andother textile
fibres ofthegenus Agave ofthissplit
heading areobtained intheir natural or
unprocessed stateBasket 1
ex53.04 (b) Garnetted stock [CTHS] Submitted toCRO fordecision
[The origin ofthegoods ofthissplit
heading shall bethecountry inwhich the
non-garnetted material iscollected or
derived from manufacturing orprocessing
operations orfrom consumption]G/RO/19/Add.1
Page226HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex53.04 (c) Other Theorigin ofthegoods ofthissplit
heading shall bethecountry inwhich the
towandwaste ofthissplit heading are
derived from manufacturing orprocessing
operations orfrom consumptionBasket 1
5304.10 -Sisal andother textile fibres ofthe
genus Agave, rawAindicated atsplit heading level
5304.90 -Other
53.05 Coconut, abaca (Manila hemp or
Musa textilis Nee), ramie andother
vegetable textile fibres, not
elsewhere specified orincluded, raw
orprocessed butnotspun; tow,
noils andwaste ofthese fibres
(including yarn waste andgarnetted
stock).Asindicated atsplit heading level
ex53.05 (a) Coconut, abaca (Manila hemp orMusa
textilis Nee), ramie andother
vegetable textile fibres, notelsewhere
specified orincluded, raw or
processed butnotspunTheorigin ofthegoods shall bethe
country inwhich thecoconut, abaca, ramie
andother vegetable textile fibres ofthis
split heading areobtained intheir natural
orunprocessed stateBasket 1
ex53.05 (b) Garnetted stock ofthese fibres [CTHS] Submitted toCRO fordecision
[The origin ofthegoods ofthissplit
heading shall bethecountry inwhich the
non-garnetted material iscollected or
derived from manufacturing orprocessing
operations orfrom consumption]
ex53.05 (c) Other Theorigin ofthegoods ofthissplit
heading shall bethecountry inwhich the
tow, noils andwaste ofthissplit heading
arederived from manufacturing or
processing operations orfrom consumptionBasket 1
-Ofcoconut (coir) : Asindicated atsplit heading levelG/RO/19/Add.1
Page227HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5305.11 --Raw
5305.19 --Other
-Ofabaca :
5305.21 --Raw
5305.29 --Other
-Other :
5305.91 --Raw
5305.99 --Other
53.06 Flax yarn. Asindicated atsplit heading level
ex53.06 (a) Flax yarn; processed [Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing ]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling ]
[CTH]
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex53.06 (b) Flax yarn: printed, dyed (including
dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations ]G/RO/19/Add.1
Page228HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH]
ex53.06 (c) Other [CTH] Submitted toCRO fordecision
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
5306.10 -Single Asindicated atsplit heading level
5306.20 -Multiple (folded) orcabled
53.07 Yarn ofjute orofother textile bast
fibres ofheading No._53.03.Asindicated atsplit heading level
ex53.07 (a) Yarn ofjuteorofother textile bast
fibres ofheading No._53.03:
processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH]G/RO/19/Add.1
Page229HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex53.07 (b) Yarn ofjuteorofother textile bast
fibres ofheading No._53.03: printed,
dyed (including dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting,
accompanied byatleast twofinishing
operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH]
ex53.07 (c) Other [CTH] Submitted toCRO fordecision
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
5307.10 -Single Asindicated atsplit heading level
5307.20 -Multiple (folded) orcabledG/RO/19/Add.1
Page230HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
53.08 Yarn ofother vegetable textile
fibres; paper yarn.Asindicated atsplit heading level
ex53.08 (a) Yarn ofother vegetable textile fibres;
paper yarn: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH]
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
ex53.08 (b) Yarn ofother vegetable textile fibres;
paper yarn: printed, dyed (including
dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting,
accompanied byatleast twofinishing
operations ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]G/RO/19/Add.1
Page231HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH]
ex53.08 (c) Other [CTH] Submitted toCRO fordecision
[CTH, except from headings 51.05, 52.03,
5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
5308.10 -Coir yarn Asindicated atsplit heading level
5308.20 -True hemp yarn
5308.30 -Paper yarn
5308.90 -Other
53.09 Woven fabrics offlax. Asindicated atsplit heading level
ex53.09 (a) Woven fabrics offlax:coated a)CTHS bycoating (IND)
b)CTHBasket 2
ex53.09 (b) Woven fabrics offlax: bleached
(other than dyed white)[CTHS bybleaching ]
[CTH]Submitted toCRO fordecision
ex53.09 (c) Other woven fabrics offlax: printed,
dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing operation
]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]G/RO/19/Add.1
Page232HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex53.09 (d) Other CTH Basket 1
-Containing 85%ormore byweight
offlax_:Asindicated atsplit heading level
5309.11 --Unbleached orbleached
5309.19 --Other
-Containing lessthan 85%by
weight offlax:
5309.21 --Unbleached orbleached
5309.29 --Other
53.10 Woven fabrics ofjute orofother
textile bast fibres ofheading No.
53.03.Asindicated atsplit heading level
ex53.10 (a) Woven fabrics ofjuteorofother
textile bastfibres ofheading No.
53.03: coateda)CTHS bycoating (IND)
b)CTHBasket 2
ex53.10 (b) Woven fabrics ofjuteorofother
textile bastfibres ofheading No.
53.03: bleached (other than dyed
white)[CTHS bybleaching]
[CTH]Submitted toCRO fordecision
ex53.10 (c) Woven fabrics ofjuteorofother
textile bastfibres ofheading No.
53.03: printed, dyed (including dyed
white)[Change bydyeing orprinting ] Submitted toCRO fordecisionG/RO/19/Add.1
Page233HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex53.10 (d) Other CTH Basket 1
5310.10 -Unbleached Asindicated atsplit heading level
5310.90 -Other:
53.11 Woven fabrics ofother vegetable
textile fibres; woven fabrics of
paper yarn.Asindicated atsplit heading level
ex53.11 (a) Woven fabrics ofother vegetable
textile fibres; woven fabrics ofpaper
yarn: coateda)CTHS bycoating (IND)
b)CTHBasket 2
ex53.11 (b) Woven fabrics ofother vegetable
textile fibres; woven fabrics ofpaper
yarn: bleached (other than dyed
white)[CTHS bybleaching]
[CTH]Submitted toCRO fordecisionG/RO/19/Add.1
Page234HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex53.11 (c) Woven fabrics ofother vegetable
textile fibres; woven fabrics ofpaper
yarn: printed, dyed (including dyed
white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex53.11 (d) Other CTH Basket 1G/RO/19/Add.1
Page235Chapter 54
Man-made filaments
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 54 Man-made filaments Asindicated atheading level
54.01 Sewing thread ofman-made
filaments, whether ornotputupfor
retail sale.Asindicated atsplit heading level Decisions asindicated atsplit heading
level
ex54.01 (a) Sewing thread ofman-made filaments,
whether ornotputupforretail sale:
processed[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process orslub yarn
process ]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process, slub yarn process,
folding orcabling ]
[CTH, except when thechange istheresult
ofmerely putting yarns onsupport(
[CTH, except from headings 54.02 through
54.06]
[CTH, except from headings 54.02 through
54.06, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex54.01(b) Sewing thread ofman-made filaments,
whether ornotputupforretail sale:
printed, dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting,
accompanied byatleast twofinishing
operations]G/RO/19/Add.1
Page236HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from headings 54.02 through
54.06 ]
ex54.01 (c) Other [CTH, except when thechange istheresult
ofmerely putting yarns onsupport]
[CTH, except from headings 54.02 through
54.06]
[CTH, except from headings 54.02 through
54.06, 51.05, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
Sewing thread ofman-made filaments,
whether ornotputupforretail sale:Basket 2
ex54.01 (a) Cutfrom sheet (US) (EGY) CC,except from heading 39.20 or39.21
(US) (EGY)Cutting plastic sheet intoyarns orstrip is
notasubstantial transformation (US)
ex54.01 (b) Other (US) (EGY) CC(US) (EGY)
5401.10 -Ofsynthetic filaments Decisions asindicated atheading level
5401.20 -Ofartificial filamentsG/RO/19/Add.1
Page237HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
54.02 Synthetic filament yarn (other than
sewing thread), notputupforretail
sale, including synthetic
monofilament oflessthan 67
decitex.Asindicated atsplit heading level Decision asindicated atsplit heading
level
ex54.02 (a) Synthetic filament yarn (other than
sewing thread), notputupforretail
sale, including synthetic monofilament
oflessthan 67decitex :processed[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process orslub yarn
process]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process orslub yarn
process, folding, cabling ortexturing ]
[CTH, except from heading 54.01 or
54.06]
[CTH, except from headings 54.01,54.06,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex54.02 (b) Synthetic filament yarn (other than
sewing thread), notputupforretail
sale, including synthetic monofilament
oflessthan 67decitex :printed, dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations]G/RO/19/Add.1
Page238HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 54.01 or
54.06]
ex54.02 (c) Other [CTH, except from heading 54.01 or
54.06]
[CTH, except from headings 54.01, 54.06,
51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
Synthetic filament yarn (other than
sewing thread), notputupforretail
sale, including synthetic monofilament
oflessthan 67decitexBasket 2
ex54.02 (a) Cutfrom sheet (US) (EGY) CC,except from heading 39.20 or39.21
(US) (EGY)Cutting plastic sheet intoyarns orstrip is
notasubstantial transformation (US)
ex54.02 (b) Other (US) (EGY) CC(US) (EGY)
5402.10 -High tenacity yarn ofnylon orother
polyamidesDecisions asindicated atheading level
5402.20 -High tenacity yarn ofpolyestersG/RO/19/Add.1
Page239HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Textured yarn :
5402.31 --Ofnylon orother polyamides,
measuring persingle yarn notmore
than 50tex
5402.32 --Ofnylon orother polyamides,
measuring persingle yarn more
than 50tex
5402.33 --Ofpolyesters
5402.39 --Other
-Other yarn, single, untwisted or
with atwist notexceeding 50turns
permetre :
5402.41 --Ofnylon orother polyamides
5402.42 --Ofpolyesters, partially oriented
5402.43 --Ofpolyesters, other
5402.49 --Other
-Other yarn, single, with atwist
exceeding 50turns permetre :
5402.51 --Ofnylon orother polyamides
5402.52 --Ofpolyesters
5402.59 --Other
-Other yarn, multiple (folded) or
cabled :
5402.61 --Ofnylon orother polyamides
5402.62 --Ofpolyesters
5402.69 --OtherG/RO/19/Add.1
Page240HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
54.03 Artificial filament yarn (other than
sewing thread), notputupforretail
sale, including artificial
monofilament oflessthan 67
decitex.Asindicated atsplit heading level Decision asindicated atsplit heading
level
ex54.03 (a) Artificial filament yarn (other than
sewing thread), notputupforretail
sale, including artificial monofilament
oflessthan 67decitex: processed[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process orslub yarn
process ]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process. slub yarn process,
folding, cabling ormercerizing ]
[CTH, except from heading 54.01 or
54.06]
[CTH, except from headings 54.01 or
54.06, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex54.03 (b) Artificial filament yarn (other than
sewing thread), notputupforretail
sale, including artificial monofilament
oflessthan 67decitex: printed, dyed
(including dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations]G/RO/19/Add.1
Page241HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 54.01 or
54.06]Submitted toCRO fordecision
ex54.03 (c) Other [CTH, except from heading 54.01 or
54.06]
[CTH, except from headings 54.01, 54.06,
51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
Artificial filament yarn (other than
sewing thread), notputupforretail
sale, including artificial monofilament
oflessthan 67decitex:Basket 2
ex54.03 (a) Cutfrom sheet (US) (EGY) CC,except from heading 39.20 or39.21
(US) (EGY)Cutting plastic sheet intoyarns orstrip is
notasubstantial transformation (US)
ex54.03 (b) Other (US) (EGY) CC(US) (EGY)
5403.10 -High tenacity yarn ofviscose rayon Asindicated atsplit heading level Decisions asindicated atheading level
5403.20 -Textured yarn
-Other yarn, single :G/RO/19/Add.1
Page242HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5403.31 --Ofviscose rayon, untwisted or
with atwist notexceeding 120
turns permetre
5403.32 --Ofviscose rayon, with atwist
exceeding 120turns permetre
5403.33 --Ofcellulose acetate
5403.39 --Other
-Other yarn, multiple (folded) or
cabled :
5403.41 --Ofviscose rayon
5403.42 --Ofcellulose acetate
5403.49 --Other
54.04 Synthetic monofilament of67
decitex ormore andofwhich no
cross-sectional dimension exceeds 1
mm; strip andthelike(forexample,
artificial straw) ofsynthetic textile
materials ofanapparent width not
exceeding 5mm.Asindicated atsplit heading level Decisions asindicated atsplit heading
level
ex54.04 (a) Synthetic monofilament of67decitex
ormore andofwhich no
cross-sectional dimension exceeds 1
mm; strip andthelike(forexample,
artificial straw) ofsynthetic textile
materials ofanapparent width not
exceeding 5mm.: processed[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process, slub yarn process]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process, slub yarn process,
folding orcabling]
[CTH, except from heading 54.01 or
54.06]G/RO/19/Add.1
Page243HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH, except from headings 54.01, 54.06,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex54.04 (b) Synthetic monofilament of67decitex
ormore andofwhich no
cross-sectional dimension exceeds 1
mm; strip andthelike(forexample,
artificial straw) ofsynthetic textile
materials ofanapparent width not
exceeding 5mm.: printed, dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 54.01 or
54.06]
ex54.04 (c) Other [CTH, except from heading 54.01 or
54.06]Submitted toCRO fordecisionG/RO/19/Add.1
Page244HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH, except from headings 54.01, 54.06,
51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
Synthetic monofilament of67decitex
ormore andofwhich no
cross-sectional dimension exceeds 1
mm; strip andthelike(forexample,
artificial straw) ofsynthetic textile
materials ofanapparent width not
exceeding 5mm.:Basket 2
ex54.04 (a) Cutfrom sheet (US) (EGY) CC,except from heading 39.20 or39.21
(US) (EGY)Cutting plastic sheet intoyarns orstrip is
notasubstantial transformation (US)
ex54.04 (b) Other (US) (EGY) CC(US) (EGY)
5404.10 -Monofilament Asindicated atsplit heading level Decisions asindicated atheading orsplit
heading level
5404.90 -Other
54.05 Artificial monofilament of67
decitex ormore andofwhich no
cross-sectional dimension exceeds 1
mm; strip andthe like(for
example, artificial straw) of
artificial textile materials ofan
apparent width notexceeding 5mm.Asindicated atsplit heading level Decisions asindicated atsplit heading
level
ex54.05 (a) Artificial monofilament of67decitex
ormore andofwhich no
cross-sectional dimension exceeds 1
mm; strip andthelike(forexample,
artificial straw) ofartificial textile
materials ofanapparent width not
exceeding 5mm.: processed[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process, slub yarn process]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process, slub yarn process,
folding orcabling]G/RO/19/Add.1
Page245HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH, except from heading 54.01 or
54.06]
[CTH, except from headings 54.01, 54.06,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex54.05 (b) Artificial monofilament of67decitex
ormore andofwhich no
cross-sectional dimension exceeds 1
mm; strip andthelike(forexample,
artificial straw) ofartificial textile
materials ofanapparent width not
exceeding 5mm: printed, dyed
(including dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]G/RO/19/Add.1
Page246HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH, except from heading 54.01 or
54.06]
ex54.05 (c) Other [CTH, except from heading 54.01 or
54.06]Submitted toCRO fordecision
[CTH, except from headings 54.01, 54.06,
51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
Artificial monofilament of67decitex
ormore andofwhich no
cross-sectional dimension exceeds 1
mm; strip andthelike(forexample,
artificial straw) ofartificial textile
materials ofanapparent width not
exceeding 5mm.:Basket 2
ex54.05 (a) Cutfrom sheet (US) (EGY) CC,except from heading 39.20 or39.21
(US) (EGY)Cutting plastic sheet intoyarns orstrip is
notasubstantial transformation (US)
ex54.05 (b) Other (US) (EGY) CC(US) (EGY)
54.06 Man-made filament yarn (other
than sewing thread), putupfor
retail sale.Asindicated atsplit heading Decisions asindicated atsplit heading
level
ex54.06 (a) Man-made filament yarn (other than
sewing thread), putupforretail sale:
processed[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process, slub yarn process]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, looping, core spinning,
compacted yarn process, slub yarn
process,folding orcabling]
[CTH, except from headings 54.01 through
54.05]
[CTH, except from headings 54.01 through
54.05, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]G/RO/19/Add.1
Page247HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex54.06 (b) Man-made filament yarn (other than
sewing thread), putupforretail sale:
printed, dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from headings 54.01 through
54.05]
ex54.06 (c) Other [CTH, except from headings 54.01 through
54.05]Submitted toCRO fordecision
[CTH, except from headings 54.01 through
54.05, 51.05, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
Man-made filament yarn (other than
sewing thread), putupforretail sale:Basket 2
ex54.06 (a) Cutfrom sheet (US) (EGY) CC,except from heading 39.20 or39.21
(US) (EGY)Cutting plastic sheet intoyarns orstrip is
notasubstantial transformation (US)G/RO/19/Add.1
Page248HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex54.06 (b) Other (US) (EGY) CC(US) (EGY)
5406.10 -Synthetic filament yarn Asindicated atsplit heading level Decisions asindicated atsplit heading
level
5406.20 -Artificial filament yarn
54.07 Woven fabrics ofsynthetic filament
yarn, including woven fabrics
obtained from materials ofheading
No.54.04.Asindicated atsplit heading level
ex54.07 (a) Woven fabrics ofsynthetic filament
yarn, including woven fabrics obtained
from materials ofheading No.54.04:
coated[CTHS bycoating (IND)]
[CTH]Basket 2
ex54.07 (b) Woven fabrics ofsynthetic filament
yarn, including woven fabrics obtained
from materials ofheading No.54.04:
bleached (other than dyed white)[CTHS bybleaching]
[CTH]Submitted toCRO fordecision
ex54.07 (c) Woven fabrics ofsynthetic filament
yarn, including woven fabrics obtained
from materials ofheading No.54.04:
printed, dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]G/RO/19/Add.1
Page249HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex54.07 (d) Other CTH Basket 1
5407.10 -Woven fabrics obtained from high
tenacity yarn ofnylon orother
polyamides orofpolyestersAsindicated atsplit heading level
5407.20 -Woven fabrics obtained from strip
orthelike:
5407.30 -Fabrics specified inNote 9to
Section XI
-Other woven fabrics, containing 85
%ormore byweight offilaments of
nylon orother polyamides :
5407.41 --Unbleached orbleached :
5407.42 --Dyed
5407.43 --Ofyarns ofdifferent colours
5407.44 --Printed
-Other woven fabrics, containing 85
%ormore byweight oftextured
polyester filaments :
5407.51 --Unbleached orbleached
5407.52 --Dyed
5407.53 --Ofyarns ofdifferent colours
5407.54 --PrintedG/RO/19/Add.1
Page250HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Other woven fabrics, containing 85
%ormore byweight ofpolyester
filaments :
5407.61 --Containing 85%ormore by
weight ofnon-textured polyester
filaments:
5407.69 --Other :
-Other woven fabrics, containing 85
%ormore byweight ofsynthetic
filaments :
5407.71 --Unbleached orbleached :
5407.72 --Dyed
5407.73 --Ofyarns ofdifferent colours
5407.74 --Printed
-Other woven fabrics, containing less
than 85%byweight ofsynthetic
filaments, mixed mainly orsolely
with cotton :
5407.81 --Unbleached orbleached :
5407.82 --Dyed
5407.83 --Ofyarns ofdifferent colours
5407.84 --Printed
-Other woven fabrics :
5407.91 --Unbleached orbleached :
5407.92 --Dyed
5407.93 --Ofyarns ofdifferent colours
5407.94 --PrintedG/RO/19/Add.1
Page251HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
54.08 Woven fabrics ofartificial filament
yarn, including woven fabrics
obtained from materials ofheading
No.54.05.Asindicated atsplit heading level
ex54.08 (a) Woven fabrics ofartificial filament
yarn, including woven fabrics obtained
from materials ofheading No.54.05:
coateda)CTHS bycoating (IND)
b)CTHBasket 2
ex54.08 (b) Woven fabrics ofartificial filament
yarn, including woven fabrics obtained
from materials ofheading No.54.05:
bleached (other than dyed white)[CTHS bybleaching]
[CTH]Submitted toCRO fordecision
ex54.08 (c) Woven fabrics ofartificial filament
yarn, including woven fabrics obtained
from materials ofheading No.54.05:
printed, dyed (including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]G/RO/19/Add.1
Page252HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex54.08 (d) Other CTH Basket 1
5408.10 -Woven fabrics obtained from high
tenacity yarn, ofviscose rayon:Asindicated atsplit heading level
-Other woven fabrics, containing 85
%ormore byweight ofartificial
filament orstrip orthelike:
5408.21 --Unbleached orbleached :
5408.22 --Dyed
5408.23 --Ofyarns ofdifferent colours
5408.24 --Printed
-Other woven fabrics :
5408.31 --Unbleached orbleached :
5408.32 --Dyed
5408.33 --Ofyarns ofdifferent colours
5408.34 --PrintedG/RO/19/Add.1
Page253Chapter 55
Man-made staple fibres
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 55 Man-made staple fibres Asindicated atheading level
55.01 Synthetic filament tow. CTH, except from headings 54.01 through
54.06Basket 1
5501.10 -Ofnylon orother polyamides Asindicated atheading level
5501.20 -Ofpolyesters
5501.30 -Acrylic ormodacrylic
5501.90 -Other
55.02 Artificial filament tow. CTH, except from headings 54.01 through
54.06Basket 1
55.03 Synthetic staple fibres, notcarded,
combed orotherwise processed for
spinning.CTH, except from headings 54.01 through
54.06, 55.01, 55.05Basket 1
5503.10 -Ofnylon orother polyamides Asindicated atheading level
5503.20 -Ofpolyesters
5503.30 -Acrylic ormodacrylic
5503.40 -Ofpolypropylene
5503.90 -Other
55.04 Artificial staple fibres, notcarded,
combed orotherwise processed for
spinning.CTH, except from headings 54.01 through
54.06, 55.02, 55.05Basket 1
5504.10 -Ofviscose rayon Asindicated atheading level
5504.90 -Other
55.05 Waste (including noils, yarn waste
andgarnetted stock) ofman-made
fibres.Asindicated atsplit heading levelG/RO/19/Add.1
Page254HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex55.05 (a) Garnetted stock ofman-made fibres [The origin ofthegoods shall bethe
country inwhich thenon-garnetted
material iscollected orderived from
manufacturing orprocessing operations or
from consumption]Submitted toCRO fordecision
[CTHS]
ex55.05 (b) Other Theorigin ofthegoods shall bethe
country inwhich thewaste ofthissplit
heading isderived from manufacturing or
processing operations orfrom consumptionBasket 1
5505.10 -Ofsynthetic fibres Asindicated atsplit heading level
5505.20 -Ofartificial fibres
55.06 Synthetic staple fibres, carded,
combed orotherwise processed for
spinning.[CTH, except from headings 54.01 through
54.06, 55.01, 55.03, 55.05]Submitted toCRO fordecision
[CTH, except from headings 55.01 through
55.04]
5506.10 -Ofnylon orother polyamides Asindicated atheading level
5506.20 -Ofpolyesters
5506.30 -Acrylic ormodacrylic
5506.90 -Other
55.07 Artificial staple fibres, carded,
combed orotherwise processed for
spinning.[CTH, except from headings 54.01 through
54.06, 55.02, 55.04, 55.05]Submitted toCRO fordecision
[CTH, except from headings 55.01 through
55.04]
55.08 Sewing thread ofman-made staple
fibres, whether ornotputupfor
retail sale.Asindicated atsplit heading levelG/RO/19/Add.1
Page255HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex55.08 (a) Sewing thread ofman-made staple
fibres, whether ornotputupforretail
sale: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH, except when thechange istheresult
ofmerely putting yarns onsupport(
[CTH, except from headings 55.09 through
55.11]
[CTH, except from headings 55.09 through
54.11, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex55.08 (b) Sewing thread ofman-made staple
fibres, whether ornotputupforretail
sale: printed, dyed (including dyed
white)[Change bydyeing orprinting ] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]G/RO/19/Add.1
Page256HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from headings 55.09 through
55.11]
ex55.08 (c) Other [CTH, except when thechange istheresult
ofmerely putting yarns onsupport(Submitted toCRO fordecision
[CTH, except from headings 55.09 through
55.11]
[CTH, except from headings 55.09 through
55.11, 51.05, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
5508.10 -Ofsynthetic staple fibres Asindicated atsplit heading level
5508.20 -Ofartificial staple fibres
55.09 Yarn (other than sewing thread) of
synthetic staple fibres, notputup
forretail sale.Asindicated atsplit heading level
ex55.09 (a) Yarn (other than sewing thread) of
synthetic staple fibres, notputupfor
retail sale: processed[Change bybulking] Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]G/RO/19/Add.1
Page257HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH, except from heading 55.08 or
55.11]
[CTH, except from headings 55.08, 55.11,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex55.09 (b) Yarn (other than sewing thread) of
synthetic staple fibres, notputupfor
retail sale: printed, dyed (including
dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 55.08 or
55.11]
ex55.09 (c) Other [CTH, except from heading 55.08 or
55.11]Submitted toCRO fordecisionG/RO/19/Add.1
Page258HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[CTH, except from headings 55.08, 55.11,
51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
-Containing 85%ormore byweight
ofstaple fibres ofnylon orother
polyamides_:Asindicated atsplit heading level
5509.11 --Single yarn
5509.12 --Multiple (folded) orcabled yarn
-Containing 85%ormore byweight
ofpolyester staple fibres :
5509.21 --Single yarn
5509.22 --Multiple (folded) orcabled yarn
-Containing 85%ormore byweight
ofacrylic ormodacrylic staple fibres
:
5509.31 --Single yarn
5509.32 --Multiple (folded) orcabled yarn
-Other yarn, containing 85%ormore
byweight ofsynthetic staple fibres :
5509.41 --Single yarn
5509.42 --Multiple (folded) orcabled yarn
-Other yarn, ofpolyester staple fibres
:
5509.51 --Mixed mainly orsolely with
artificial staple fibres
5509.52 --Mixed mainly orsolely with wool
orfineanimal hair
5509.53 --Mixed mainly orsolely with
cotton
5509.59 --OtherG/RO/19/Add.1
Page259HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Other yarn, ofacrylic ormodacrylic
staple fibres :
5509.61 --Mixed mainly orsolely with wool
orfineanimal hair
5509.62 --Mixed mainly orsolely with
cotton
5509.69 --Other
-Other yarn :
5509.91 --Mixed mainly orsolely with wool
orfineanimal hair
5509.92 --Mixed mainly orsolely with
cotton
5509.99 --Other
55.10 Yarn (other than sewing thread) of
artificial staple fibres, notputup
forretail sale.Asindicated atsplit heading level
ex55.10 (a) Yarn (other than sewing thread) of
artificial staple fibres, notputupfor
retail sale: processed[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling]
[CTH, except from heading 55.08 or
55.11]
[CTH, except from headings 55.08, 55.11,
51.05, 52.03, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
ex55.10 (b) Yarn (other than sewing thread) of
artificial staple fibres, notputupfor
retail sale: printed, dyed (including
dyed white)[Change bydyeing orprinting] Submitted toCRO fordecisionG/RO/19/Add.1
Page260HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change bydyeing orprinting
accompanied byatleast twofinishing
operations]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from heading 55.08 or
55.11]
ex55.10 (c) Other [CTH, except from heading 55.08 or
55.11]Submitted toCRO fordecision
[CTH, except from headings 55.08, 55.11,
51.05, 5301.29, 5302.90, 5303.90, 5304.90,
5305.19, 5305.29, 5305.99, 55.06, 55.07]
-Containing 85%ormore byweight
ofartificial staple fibres :Asindicated atsplit heading level
5510.11 --Single yarn
5510.12 --Multiple (folded) orcabled yarn
5510.20 -Other yarn, mixed mainly orsolely
with wool orfineanimal hairG/RO/19/Add.1
Page261HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5510.30 -Other yarn, mixed mainly orsolely
with cotton :
5510.90 -Other yarn :
55.11 Yarn (other than sewing thread) of
man-made staple fibres, putupfor
retail sale.Asindicated atsplit heading level
ex55.11 (a) Yarn (other than sewing thread) of
man-made staple fibres, putupfor
retail sale: processed[Change bybulking] Submitted toCRO fordecision
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing]
[Change byanyofthefollowing processes:
layer yarn process, knopping, looping, core
spinning, mercerizing, folding orcabling ]
[CTH, except from headings 55.08 through
55.10]
[CTH, except from headings 55.08 through
55.10, 51.05, 52.03, 5301.29, 5302.90,
5303.90, 5304.90, 5305.19, 5305.29,
5305.99, 55.06, 55.07]
ex55.11 (b) Yarn (other than sewing thread) of
man-made staple fibres, putupfor
retail sale: printed, dyed (including
dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting
accompanied byatleattwofinishing
operations]G/RO/19/Add.1
Page262HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
45% oftheex-works price oftheproduct]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached yarn, accompanied by
preparatory orfinishing operations, and
where thevalue ofnon-originating
materials (including yarn) does notexceed
50% oftheex-works price oftheproduct]
[CTH, except from headings 55.08 through
55.10]
ex55.11 (c) Other [CTH, except from headings 55.08 through
55.10]Submitted toCRO fordecision
[CTH, except from headings 55.08 through
55.10, 51.05, 5301.29, 5302.90, 5303.90,
5304.90, 5305.19, 5305.29, 5305.99, 55.06,
55.07]
5511.10 -Ofsynthetic staple fibres, containing
85%ormore byweight ofsuch
fibresAsindicated atsplit heading level
5511.20 -Ofsynthetic staple fibres, containing
lessthan 85%byweight ofsuch
fibres
5511.30 -Ofartificial staple fibres
55.12 Woven fabrics ofsynthetic staple
fibres, containing 85%ormore by
weight ofsynthetic staple fibres.Asindicated atsplit heading levelG/RO/19/Add.1
Page263HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex55.12 (a) Woven fabrics ofsynthetic staple
fibres, containing 85%ormore by
weight ofsynthetic staple fibres:
coateda)CTHS bycoating (IND)
b)CTHBasket 2
ex55.12 (b) Woven fabrics ofsynthetic staple
fibres, containing 85%ormore by
weight ofsynthetic staple fibres:
bleached (other than dyed white )[CTHS bybleaching]
[CTH]Submitted toCRO fordecision
ex55.12 (c) Woven fabrics ofsynthetic staple
fibres, containing 85%ormore by
weight ofsynthetic staple fibres:
printed, dyed (including dyed white)[Change bydyeing orprinting ] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]G/RO/19/Add.1
Page264HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex55.12 (d) Other CTH Basket 1
-Containing 85%ormore byweight
ofpolyester staple fibres :Asindicated atsplit heading level
5512.11 --Unbleached orbleached
5512.19 --Other
-Containing 85%ormore byweight
ofacrylic ormodacrylic staple fibres
:
5512.21 --Unbleached orbleached
5512.29 --Other
-Other :
5512.91 --Unbleached orbleached
5512.99 --Other
55.13 Woven fabrics ofsynthetic staple
fibres, containing lessthan 85%by
weight ofsuch fibres, mixed mainly
orsolely with cotton, ofaweight
notexceeding 170_g/m ².Asindicated atsplit heading level
ex55.13 (a) Woven fabrics ofsynthetic staple
fibres, containing lessthan 85%by
weight ofsuch fibres, mixed mainly
orsolely with cotton, ofaweight not
exceeding 170_g/m ²:coateda)CTHS bycoating (IND)
b)CTH except from heading 55.14Basket 2
ex55.13 (b) Woven fabrics ofsynthetic staple
fibres, containing lessthan 85%by
weight ofsuch fibres, mixed mainly
orsolely with cotton, ofaweight not
exceeding 170_g/m ²:bleached (other
than dyed white)[CTHS bybleaching]
[CTH except from heading 55.14]Submitted toCRO fordecisionG/RO/19/Add.1
Page265HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex55.13 (c) Woven fabrics ofsynthetic staple
fibres, containing lessthan 85%by
weight ofsuch fibres, mixed mainly
orsolely with cotton, ofaweight not
exceeding 170_g/m ²:printed, dyed
(including dyed white )[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH except from heading 55.14]
ex55.13 (d) Other CTH except from heading 55.14 Basket 1
-Unbleached orbleached : Asindicated atsplit heading level
5513.11 --Ofpolyester staple fibres, plain
weave
5513.12 --3-thread or4-thread twill,
including cross twill, ofpolyester
staple fibresG/RO/19/Add.1
Page266HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5513.13 --Other woven fabrics ofpolyester
staple fibres
5513.19 --Other woven fabrics
-Dyed :
5513.21 --Ofpolyester staple fibres, plain
weave
5513.22 --3-thread or4-thread twill,
including cross twill, ofpolyester
staple fibres
5513.23 --Other woven fabrics ofpolyester
staple fibres
5513.29 --Other woven fabrics
-Ofyarns ofdifferent colours :
5513.31 --Ofpolyester staple fibres, plain
weave
5513.32 --3-thread or4-thread twill,
including cross twill, ofpolyester
staple fibres
5513.33 --Other woven fabrics ofpolyester
staple fibres
5513.39 --Other woven fabrics
-Printed :
5513.41 --Ofpolyester staple fibres, plain
weave
5513.42 --3-thread or4-thread twill,
including cross twill, ofpolyester
staple fibres
5513.43 --Other woven fabrics ofpolyester
staple fibres
5513.49 --Other woven fabricsG/RO/19/Add.1
Page267HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
55.14 Woven fabrics ofsynthetic staple
fibres, containing lessthan 85%by
weight ofsuch fibres, mixed mainly
orsolely with cotton, ofaweight
exceeding 170g/m².Asindicated atsplit heading level
ex55.14 (a) Woven fabrics ofsynthetic staple
fibres, containing lessthan 85%by
weight ofsuch fibres, mixed mainly
orsolely with cotton, ofaweight
exceeding 170g/m²:coateda)CTHS bycoating (IND)
b)CTH except from heading 55.13Basket 2
ex55.14(b) Woven fabrics ofsynthetic staple
fibres, containing lessthan 85%by
weight ofsuch fibres, mixed mainly
orsolely with cotton, ofaweight
exceeding 170g/m²:bleached (other
than dyed white)[CTHS bybleaching]
[CTH except from heading 55.13]Submitted toCRO fordecision
ex55.14(c) Woven fabrics ofsynthetic staple
fibres, containing lessthan 85%by
weight ofsuch fibres, mixed mainly
orsolely with cotton, ofaweight
exceeding 170g/m²:printed, dyed
(including dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]G/RO/19/Add.1
Page268HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH except from heading 55.13]
ex55.14 (d) Other CTH except from heading 55.13 Basket 1
-Unbleached orbleached : Asindicated atsplit heading level
5514.11 --Ofpolyester staple fibres, plain
weave
5514.12 --3-thread or4-thread twill,
including cross twill, ofpolyester
staple fibres
5514.13 --Other woven fabrics ofpolyester
staple fibres
5514.19 --Other woven fabrics
-Dyed :
5514.21 --Ofpolyester staple fibres, plain
weave
5514.22 --3-thread or4-thread twill,
including cross twill, ofpolyester
staple fibres
5514.23 --Other woven fabrics ofpolyester
staple fibres
5514.29 --Other woven fabrics
-Ofyarns ofdifferent colours :
5514.31 --Ofpolyester staple fibres, plain
weaveG/RO/19/Add.1
Page269HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5514.32 --3-thread or4-thread twill,
including cross twill, ofpolyester
staple fibres
5514.33 --Other woven fabrics ofpolyester
staple fibres
5514.39 --Other woven fabrics
-Printed :
5514.41 --Ofpolyester staple fibres, plain
weave
5514.42 --3-thread or4-thread twill,
including cross twill, ofpolyester
staple fibres
5514.43 --Other woven fabrics ofpolyester
staple fibres
5514.49 --Other woven fabrics
55.15 Other woven fabrics ofsynthetic
staple fibres.Asindicated atsplit heading level
ex55.15 (a) Other woven fabrics ofsynthetic
staple fibres: coateda)CTHS bycoating (IND)
b)CTHBasket 2
ex55.15 (b) Other woven fabrics ofsynthetic
staple fibres: bleached (other than
dyed white)[CTHS bybleaching]
[CTH]Submitted toCRO fordecision
ex55.15 (c) Other woven fabrics ofsynthetic
staple fibres: printed, dyed (including
dyed white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
oneother preparatory orfinishing
operation]G/RO/19/Add.1
Page270HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex55.15 (d) Other CTH Basket 1
-Ofpolyester staple fibres : Asindicated atsplit heading level
5515.11 --Mixed mainly orsolely with
viscose rayon staple fibres
5515.12 --Mixed mainly orsolely with
man-made filaments
5515.13 --Mixed mainly orsolely with wool
orfineanimal hair
5515.19 --Other
-Ofacrylic ormodacrylic staple
fibres :
5515.21 --Mixed mainly orsolely with
man-made filaments
5515.22 --Mixed mainly orsolely with wool
orfineanimal hair
5515.29 --OtherG/RO/19/Add.1
Page271HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Other woven fabrics :
5515.91 --Mixed mainly orsolely with
man-made filaments
5515.92 --Mixed mainly orsolely with wool
orfineanimal hair
5515.99 --Other
55.16 Woven fabrics ofartificial staple
fibres.Asindicated atsplit heading level
ex55.16 (a) Woven fabrics ofartificial staple
fibres: coateda)CTHS bycoating (IND)
b)CTHBasket 2
ex55.16 (b) Woven fabrics ofartificial staple
fibres: bleached (other than dyed
white)[CTHS bybleaching]
[CTH]Submitted toCRO fordecision
ex55.16 (c) Woven fabrics ofartificial staple
fibres: printed, dyed (including dyed
white)[Change bydyeing orprinting] Submitted toCRO fordecision
[Change bydyeing orprinting plus atleast
onepreparatory orfinishing operation ]
[Change toanyproduct ofthissplit
heading, when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.]
[Change from unbleached fabric todyed or
printed fabric, accompanied byatleast two
finishing operations]G/RO/19/Add.1
Page272HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[Change from unbleached fabric, provided
both dyeing andprinting, accompanied by
atleast twofinishing operations have been
carried outinthesame country]
[CTH]
ex55.16 (d) Other CTH Basket 1
-Containing 85%ormore byweight
ofartificial staple fibres :Asindicated atsplit heading level
5516.11 --Unbleached orbleached
5516.12 --Dyed
5516.13 --Ofyarns ofdifferent colours
5516.14 --Printed
-Containing lessthan 85%byweight
ofartificial staple fibres, mixed
mainly orsolely with man-made
filaments :
5516.21 --Unbleached orbleached :
5516.22 --Dyed
5516.23 --Ofyarns ofdifferent colours
5516.24 --Printed
-Containing lessthan 85%byweight
ofartificial staple fibres, mixed
mainly orsolely with wool orfine
animal hair:
5516.31 --Unbleached orbleached :
5516.32 --Dyed
5516.33 --Ofyarns ofdifferent colours
5516.34 --PrintedG/RO/19/Add.1
Page273HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Containing lessthan 85%byweight
ofartificial staple fibres, mixed
mainly orsolely with cotton :
5516.41 --Unbleached orbleached
5516.42 --Dyed
5516.43 --Ofyarns ofdifferent colours
5516.44 --Printed
-Other :
5516.91 --Unbleached orbleached :
5516.92 --Dyed
5516.93 --Ofyarns ofdifferent colours
5516.94 --PrintedG/RO/19/Add.1
Page274Chapter 56
Wadding, feltandnonwovens; special yarns;
twine, cordage, ropes andcables andarticles thereof
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 56 Wadding, feltandnonwovens;
special yarns; twine, cordage, ropes
andcables andarticles thereofAsindicated atheading level Decision asindicated atheading level
56.01 Wadding oftextile materials and
articles thereof; textile fibres, not
exceeding 5mm inlength (flock),
textile dust andmill neps.Asindicated atsubheading level Decision asindicated atsubheading level
5601.10 -Sanitary towels andtampons,
napkins andnapkin liners forbabies
andsimilar sanitary articles, of
waddingCTSH Basket 13*
-Wadding; other articles ofwadding :
5601.21 --Ofcotton CTH Basket 1*
5601.22 --Ofman-made fibres CTH Basket 1*
5601.29 --Other CTH Basket 1*
5601.30 -Textile flock anddust andmill neps CTH Basket 1*
3*This decision is based on the agreement in TCRO that simple cutting is not origin conferring process/COG/RO/19/Add.1
Page275HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
56.02 Felt, whether ornotimpregnated,
coated, covered orlaminated.Asindicated atsplit heading level Basket 2
ex56.02 (a) Felt:impregnated, coated, covered or
laminated (JPN) (CH) (KOR) (PHI)
(MAL) (EC) (TUR) (IND) (NOR)
(CH)a)Change tofeltimpregnated, coated,
covered orlaminated ofthisheading from
feltnotimpregnated, coated, covered or
laminated ofthesame heading, provided
thatonesideofthefeltiswholly
impregnated, coated, covered orlaminated
andsuch impregnating, coating, covering
orlaminating canbeseen with thenaked
eye.(JPN) (PHI) (MAL)Decision asindicated atheading level
Impregnating, coating, covering or
laminating isdeemed tobeasubstantial
transformation. (JPN)
b)CTHS (CH) (IND) (NOR) Impregnating, coating, covering or
laminating isasubstantial transformation,
without changing the4-or6-digit
HS-heading orsubheading (CH)
c)Change from fibres ofanyother
heading; or
Change tothissplit heading from
unbleached felt(EC) (TUR)Impregnating, coating, covering or
laminating should beconsidered as
substantial transformation. (KOR)
d)CTH
ex56.02 (b) Felt: printed,dyed (including dyed
white)a)Change byprinting ordyeing
b)Change byprinting ordyeing plus at
least one other preparatory orfinishing
operation
c)Change toanyproduct ofthissplit
heading when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paperG/RO/19/Add.1
Page276HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
d)Change from unbleached fabric todyed
orprinted fabric, accompanied byatleast
twofinishing operations
e)Change from unbleached fabric,
provided both dyeing orprinting,
accompanied byatleast twofinishing
operations have been carried outinthe
same country
f)CTH
ex56.02 (c) Other CTH
5602.10 -Needleloom feltandstitch-bonded
fibre fabricsAsindicated atsplit heading level Decision asindicated atheading level
-Other felt,notimpregnated, coated,
covered orlaminated_:
5602.21 --Ofwool orfineanimal hair
5602.29 --Ofother textile materials
5602.90 -Other
56.03 Nonwovens, whether ornot
impregnated, coated, covered or
laminated.Asindicated atsplit heading level Basket 2
ex56.03 (a) Nonwovens :impregnated, coated,
covered orlaminated (JPN) (CH)
(KOR) (PHI) (MAL) (EC) (TUR)
(IND) (NOR) (CH)a)Change tononwovens, impregnated,
coated, covered orlaminated ofthis
heading from nonwovens notimpregnated,
coated, covered orlaminated ofthesame
heading, provided thatonesideofthefelt
iswholly impregnated, coated, covered or
laminated andsuch impregnating, coating,
covering orlaminating canbeseen with
thenaked eye.(JPN) (PHI) (MAL)Decision asindicated atheading level
Impregnating, coating, covering or
laminating isdeemed tobeasubstantial
transformation. (JPN)G/RO/19/Add.1
Page277HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
b)CTHS (CH) (IND) (NOR) Impregnating, coating, covering or
laminating isasubstantial transformation,
without changing the4-or6-digit
HS-heading orsubheading (CH)
c)Change from fibres ofanyother
heading; or
Change tothissplit heading from
unbleached felt(EC) (TUR)Impregnating, coating, covering or
laminating should beconsidered as
substantial transformation. (KOR)
d)CTH
ex56.03 (b) Nonwovens: printed,dyed (including
dyed white)a)Change byprinting ordyeing
b)Change byprinting ordyeing plus at
least oneother preparatory orfinishing
operation
c)Change toanyproduct ofthissplit
heading when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operation.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper
d)Change from unbleached fabric todyed
orprinted fabric, accompanied byatleast
twofinishing operations
e)Change from unbleached fabric,
provided both dyeing orprinting,
accompanied byatleast twofinishing
operations have been carried outinthe
same country
f)CTH
ex56.03 (c) Other CTH
-Ofman-made filaments : Asindicated atsplit heading level Decision asindicated atheading level
5603.11 --Weighing notmore than 25g/m²G/RO/19/Add.1
Page278HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5603.12 --Weighing more than 25g/m²but
notmore than 70g/m²
5603.13 --Weighing more than 70g/m²but
notmore than 150_g/m ²
5603.14 --Weighing more than 150g/m²
-Other :
5603.91 --Weighing notmore than 25g/m²
5603.92 --Weighing more than 25g/m²but
notmore than 70_g/m ²
5603.93 --Weighing more than 70g/m²but
notmore than 150_g/m ²
5603.94 --Weighing more than 150g/m²
56.04 Rubber thread andcord, textile
covered; textile yarn, andstrip and
thelikeofheading No.54.04 or
54.05, impregnated, coated, covered
orsheathed with rubber orplastics.a)CTH
b)CTH, except from heading 50.04 through 50.06,
51.06 through 51.10, 52.04 through 52.07, 53.06
through 53.08, 54.01 through 54.06 or55.08 through
55.11 (US) (MEX)Basket 2
5604.10 -Rubber thread andcord, textile
coveredAsindicated atheading level Decision asindicated atheading level
5604.20 -High tenacity yarn ofpolyesters, of
nylon orother polyamides orof
viscose rayon, impregnated or
coated
5604.90 -Other
56.05 Metallised yarn, whether ornot
gimped, being textile yarn, orstrip
orthelikeofheading No.54.04 or
54.05, combined with metal inthe
form ofthread, strip orpowder or
covered with metal.a)CTH
b)CTH, except from heading 50.04 through 50.06,
51.06 through 51.10, 52.04 through 52.07, 53.06
through 53.08, 54.01 through 54.06,55.01, 55.02 or
55.08 through 55.11 (MEX) (US)Basket 2
Production ofgoods ofthisheading from filaments,
yarn, thread, orstrip isnotasubstantial transformation
(US)G/RO/19/Add.1
Page279HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
56.06 Gimped yarn, andstrip andthelike
ofheading No.54.04 or54.05,
gimped (other than those ofheading
No.56.05 andgimped horsehair
yarn); chenille yarn (including flock
chenille yarn); loop wale-yarn.Asindicated atsplit heading level Basket 2
ex56.06 (a) Chenille yarn, other than flock
chenille yarn :printed, dyed
(including dyed white )a)Change byprinting ordyeing (CH) Decision asindicated atheading level
b)CTH
c)CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08 or
55.12 through 55.16 orfrom Chapter 58
(US) (EGY)Production ofgoods ofthissplit heading
from existing textile fabrics isnota
substantial transformation (US)
ex56.06 (b) Other chenille yarn, other than flock
chenille yarna)CTH
b)CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08 or
55.12 through 55.16 orfrom Chapter 58
(US) (EGY)
ex56.06 (c) Other yarns: printed,dyed (including
dyed white )a)Change byprinting ordyeing (CH)
b)CTH
c)CTH, except from heading 50.04
through 50.06, 51.06 through 51.10, 52.04
through 52.07, 53.06 through 53.08, 54.01
through 54.06 or55.08 through 55.11
(JPN) (EGY) (MEX) (CAN) (PHI) (US)
ex56.06 (d) Other a)CTHG/RO/19/Add.1
Page280HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
b)CTH, except from heading 50.04
through 50.06, 51.06 through 51.10, 52.04
through 52.07, 53.06 through 53.08, 54.01
through 54.06 or55.08 through 55.11
(JPN) (EGY) (MEX) (CAN) (PHI) (US)
56.07 Twine, cordage, ropes andcables,
whether ornotplaited orbraided
andwhether ornotimpregnated,
coated, covered orsheathed with
rubber orplasticsa)CTH (CH) (COL) (MAL) (EC) (TUR)
b)CTH, except from heading 50.04 through 50.06,
51.06 through 51.10, 52.04 through 52.07, 53.06
through 53.08, 54.01 through 54.06, 55.08 through
55.11 or56.04 (MEX) (US) (BRA)Basket 24*
Production ofgoods ofthisheading from filaments,
yarn, thread orstrip isnotasubstantial transformation
(US)
c)Asindicated atsplit heading level
[ex56.07 (a) Twine, cordage, ropes andcables, not
plaited orbraided andnot
impregnated, coated, covered or
sheathed with rubber orplastics (JPN)
(EGY) (CAN) (KOR) (PHI)CTH, except heading 50.04 through 50.06,
51.06 through 51.10, 52.04 through 52.07,
53.06 through 53.08, 54.01 through 54.06
or55.08 through 55.11 (JPN) (EGY)
(CAN) (KOR) (PHI)Decision asindicated atheading level
ex56.07 (b) Twine, cordage, ropes andcables,
plaited orbraided and impregnated,
coated, covered orsheathed with
rubber orplastics (JPN).(EGY) (CAN)
(KOR) (PHI)a)CTH; or
Change totwine, cordage, rope andcables
impregnated, coated, covered orsheathed
with rubber orplastics ofthisheading from
twine, cordage, rope andcables not
impregnated, coated, covered orsheathed
with rubber orplastics ofthesame
heading, provided thatthechange isthe
result ofbeing wholly impregnated,
coated, covered orsheathed with rubber or
plastics andsuch impregnating, coating,
covering orsheathing canbeseen with the
naked eye.(JPN)Impregnating, coating, covering orsheathing
with rubber orplastics isdeemed tobea
substantial transformation. (JPN)
b)CTH (EGY) (CAN) (KOR) (PHI)
ex56.07 (c) Other CTH (JPN) (CAN) (KOR) (PHI)]
4*/CITUR/CJ confirms its position/COG/RO/19/Add.1
Page281HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
5607.10 -Ofjuteorother textile bastfibres of
heading No.53.03Asindicated atheading andsplit heading
levelDecision asindicated atheading level
-Ofsisal orother textile fibres ofthe
genus Agave
5607.21 --Binder orbaler twine
5607.29 --Other
5607.30 -Ofabaca (Manila hemp orMusa
textilis Nee) orother hard (leaf)
fibres
-Ofpolyethylene orpolypropylene :
5607.41 --Binder orbaler twine
5607.49 --Other
5607.50 -Ofother synthetic fibres
5607.90 -Other
56.08 Knotted netting oftwine, cordage or
rope; made upfishing nets and
other made upnets, oftextile
materials.a)CTH
b)Asindicated atsplit heading levelBasket 2
[ex56.08 (a) Articles :impregnated, coated,
covered (JPN)Change toarticle impregnated, coated,
covered ofthisheading from article not
impregnated, coated, covered ofthesame
heading, provided thatthechange isthe
result ofbeing wholly impregnated, coated,
covered andsuch impregnating, coating or
covering canbeseen with thenaked eye.
(JPN)Decision asindicated atheading level
Impregnating, coating orcovering isdeemed
tobeasubstantial transformation. (JPN)
ex56.08 (b) Other (JPN) CTH except from heading 58.04 (JPN)]
[ex56.08 (a) Netting (US) CTH (US) (CAN) Decision asindicated atheading level
ex56.08 (b) Made upfishing netsandother made
upnets(US)a)Change from netting tomade upnets
provided theassembly iscarried outwholly
inonecountry (US)Production ofmade upnetsfrom netting, or
assembly wholly inonecountry ofmade up
nets, isasubstantial transformation (US)G/RO/19/Add.1
Page282HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
b)CTH except from heading 58.04 (CAN)]
-Ofman-made textile materials : Asindicated atheading andsplit heading
levelDecision asindicated atheading level
5608.11 --Made upfishing nets
5608.19 --Other
5608.90 -Other
56.09 Articles ofyarn, strip orthelikeof
heading No.54.04 or54.05, twine,
cordage, rope orcables, not
elsewhere specified orincluded .a)CTH
b)CTH, except from heading 50.04
through 50.06, 51.06 through 51.10, 52.04
through 52.07, 53.06 through 53.08, 54.01
through 54.06, 55.08 through 55.11 or
56.04 through 56.07 (CAN) (MEX) (US)Basket 25*
5*This decision is based on the agreement in TCRO that simple cutting is not origin conferring process/COG/RO/19/Add.1
Page283Chapter 57
Carpets andother textile floor coverings
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 57 Carpets andother textile floor
coveringsDecision asindicated atheading level
57.01 Carpets andother textile floor
coverings, knotted, whether ornot
made up.CTH Basket 1
5701.10 -Ofwool orfineanimal hair Asindicated atheading level Decision asindicated atheading level
5701.90 -Ofother textile materials
57.02 Carpets andother textile floor
coverings, woven, nottufted or
flocked, whether ornotmade up,
including "Kelem", "Schumacks",
"Karamanie" andsimilar
hand-woven rugs.a)CTH
b)Asindicated atsplit heading level (CH)Basket 2
[ex57.02 (a) Industrial carpets: printed, dyed
(including dyed white )(CH)Change bydyeing orprinting (CH) Decision asindicated atheading level
Dyeing orprinting isasubstantial
transformation without changing the4-or
6-digit HS-heading orsubheading number
(CH)
ex57.02 (b) Other (CH) CTH (CH)]
5702.10 -"Kelem", "Schumacks", "Karamanie"
andsimilar hand-woven rugsAsindicated atheading andsplit heading
levelDecision asindicated atheading level
5702.20 -Floor coverings ofcoconut fibres
(coir)
-Other, ofpileconstruction, notmade
up:
5702.31 --Ofwool orfineanimal hair
5702.32 --Ofman-made textile materials
5702.39 --Ofother textile materialsG/RO/19/Add.1
Page284HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
-Other, ofpileconstruction, made up
:
5702.41 --Ofwool orfineanimal hair
5702.42 --Ofman-made textile materials
5702.49 --Ofother textile materials
-Other, notofpileconstruction, not
made up:
5702.51 --Ofwool orfineanimal hair
5702.52 --Ofman-made textile materials
5702.59 --Ofother textile materials
-Other, notofpileconstruction, made
up:
5702.91 --Ofwool orfineanimal hair
5702.92 --Ofman-made textile materials
5702.99 --Ofother textile materials
57.03 Carpets andother textile floor
coverings, tufted, whether ornot
made up.a)CTH
b)Asindicated atsplit heading level (CH)Basket 2
[ex57.03 (a) Industrial carpet: printed, dyed
(including dyed white) (CH)Change bydyeing orprinting (CH) Decision asindicated atheading level
ex57.03 (b) Other (CH) CTH (CH)]
5703.10 -Ofwool orfineanimal hair Asindicated atheading andsplit heading
levelDecision asindicated atheading level
5703.20 -Ofnylon orother polyamides
5703.30 -Ofother man-made textile materials
5703.90 -Ofother textile materials
57.04 Carpets andother textile floor
coverings, offelt, nottufted or
flocked, whether ornotmade up.Asindicated atsplit heading level Decision asindicated atsplit heading levelG/RO/19/Add.1
Page285HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex57.04 (a) Carpets andother textile floor
covering, offelt,nottufted orflocked,
whether ornotmade up:notbacked
orreinforced with rubber, plastics or
anyother material[CTH]
[CTH, except from heading 56.02]Submitted toCRO fordecision6*
ex57.04 (b) Other [CTH]
[CTHS]
[CTH, except from heading 56.02]Submitted toCRO fordecision*
5704.10 -Tiles, having amaximum surface
areaof0.3m²Asindicated atsplit heading level Decision asindicated atsplit heading level
5704.90 -Other
57.05 Other carpets andother textile floor
coverings, whether ornotmadeCTH Basket 1
6*These options are based on the agreement in TCRO that simple cutting is not origin conferring process/COG/RO/19/Add.1
Page286Chapter 58
Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings; embroidery
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroideryAsindicated atheading level Decisions asindicated atheading level
58.01 Woven pilefabrics andchenille
fabrics, other than fabrics of
heading No.58.02 or58.06 .Asindicated atsplit heading level Basket 2
ex58.01 (a) Fabrics: impregnated, coated, covered
orlaminateda)Change tofabrics, impregnated, coated,
covered orlaminated with plastics, rubber
orother substances ofthisheading from
thefabrics notimpregnated, coated,
covered orlaminated ofthesame heading,
provided thatonesideofthefabrics is
wholly impregnated, coated, covered or
laminated andsuch impregnating, coating,
covering orlaminating canbeseen with
thenaked eye(JPN) (MAL) (PHI)Decision asindicated atheading level
Impregnating, coating, covering or
laminating with rubber orplastics isdeemed
tobeasubstantial transformation.
Supplementary criteria arenecessary
because change from greige fabric to
finished fabric bysuch operations asdyeing
andprinting, bleaching, shrinking, etc.
within thisheading canbeconsidered as
substantial transformation. (JPN)
b)Change tothissplit heading from
unbleached fabrics ofanyother heading
(EC) (TUR)]
c)Change tofabrics, impregnated, coated
orcovered ofthisheading from fabrics, not
impregnated, coated orcovered ofthesame
heading (KOR)
d)CTHG/RO/19/Add.1
Page287HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex58.01 (b) Fabrics: bleached (other than dyed
white)a)CTHS bybleaching
b)CTH
ex58.01 (c) Fabrics: printed, dyed (including dyed
white)a)Change bydyeing orprinting
b)Change bydyeing orprinting plus at
least oneother preparatory orfinishing
operation
c)Change toanyproduct ofthissplit
heading when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operations.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper
d)Change from unbleached fabric todyed
orprinted fabric accompanied bytwoor
more ofthefinishing operations
e)Change from unbleached fabric,
provided both dyeing andprinting,
accompanied byatleast twofinishing
operations have been carried outinthe
same country
f)CTH
ex58.01 (d) Other CTH
5801.10 -Ofwool orfineanimal hair Asindicated atsplit heading level Decision asindicated atheading level
-Ofcotton :
5801.21 --ncut weft pilefabrics
5801.22 --Cutcorduroy
5801.23 --Other weft pilefabrics
5801.24 --Warp pilefabrics, épingl é(uncut)
5801.25 --Warp pilefabrics, cut
5801.26 --Chenille fabrics
-Ofman-made fibres :
5801.31 --Uncut weft pilefabricsG/RO/19/Add.1
Page288HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5801.32 --Cutcorduroy
5801.33 --Other weft pilefabrics
5801.34 --Warp pilefabrics, épingl é(uncut)
5801.35 --Warp pilefabrics, cut
5801.36 --Chenille fabrics
5801.90 -Ofother textile materials
58.02 Terry towelling andsimilar woven
terry fabrics, other than narrow
fabrics ofheading No.58.06; tufted
textile fabrics, other than products
ofheading No.57.03.Asindicated atsplit heading level Basket 2
ex58.02 (a) Fabrics: impregnated, coated, covered
orlaminateda)Change tofabrics, impregnated, coated,
covered orlaminated with plastics, rubber
orother substances ofthisheading from
thefabrics notimpregnated, coated,
covered orlaminated ofthesame heading,
provided thatonesideofthefabrics is
wholly impregnated, coated, covered or
laminated andsuch impregnating, coating,
covering orlaminating canbeseen with
thenaked eye(JPN) (MAL) (PHI)
b)Change tothissplit heading from
unbleached fabrics ofanyother heading
(EC) (TUR)
c)Change tofabrics, impregnated, coated
orcovered ofthisheading from fabrics, not
impregnated, coated orcovered ofthesame
heading (KOR)
d)CTHDecision asindicated atheading level
Impregnating, coating, covering or
laminating with rubber orplastics isdeemed
tobeasubstantial transformation.
Supplementary criteria arenecessary
because change from greige fabric to
finished fabric bysuch operations asdyeing
andprinting, bleaching, shrinking, etc.
within thisheading canbeconsidered as
substantial transformation. (JPN)
ex58.02 (b) Fabrics: bleached (other than dyed
white)a)CTHS bybleaching
b)CTHG/RO/19/Add.1
Page289HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex58.02 (c) Fabrics: printed,dyed (including dyed
white)a)Change bydyeing orprinting
b)Change bydyeing orprinting plus at
least oneother preparatory orfinishing
operation
c)Change toanyproduct ofthissplit
heading when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operations.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.
d)Change from unbleached fabric todyed
orprinted fabric, accompanied bytwoor
more ofthefinishing operations
e)Change from unbleached fabric,
provided both dyeing andprinting,
accompanied byatleast twofinishing
operations have been carried outinthe
same country
f)CTH
ex58.02 (d) Other CTH
-Terry towelling andsimilar woven
terry fabrics ofcotton:Asindicated atsplit heading level Decision asindicated atheading level
5802.11 --Unbleached
5802.19 --Other
5802.20 -Terry towelling andsimilar woven
terry fabrics, ofother textile materials
5802.30 -Tufted textile fabrics
58.03 Gauze, other than narrow fabrics of
heading No.58.06Asindicated atsplit heading level Basket 2G/RO/19/Add.1
Page290HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex58.03 (a) Gauze, other than narrow fabrics of
heading 58.06: impregnated, coated,
covered orlaminateda)Change tothissplit heading from
unbleached fabrics ofanyother heading
(EC) (TUR)
Decision asindicated atheading level
b)Change tofabrics, impregnated, coated
orcovered ofthisheading from fabrics, not
impregnated, coated orcovered ofthesame
heading (KOR)
c)CTH
ex58.03 (b) Gauze, other than narrow fabrics of
heading 58.06: bleached (other than
dyed white)a)CTHS bybleaching
b)CTH
ex58.03 (c) Gauze, other than narrow fabrics of
heading 58.06: printed, dyed
(including dyed white)a)Change bydyeing orprinting
b)Change bydyeing orprinting plus at
least oneother preparatory orfinishing
operation
c)Change toanyproduct ofthissplit
heading when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operations.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.
d)Change from unbleached fabric todyed
orprinted fabric, accompanied bytwoor
more ofthefinishing operations
e)Change from unbleached fabric,
provided both dyeing andprinting,
accompanied byatleast twofinishing
operations have been carried outinthe
same country
f)CTH
ex58.03 (d) Other CTHG/RO/19/Add.1
Page291HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5803.10 -Ofcotton Asindicated atsplit heading level Decision asindicated atheading level
5803.90 -Ofother textile materials
58.04 Tulles andother netfabrics, not
including woven, knitted or
crocheted fabrics; lace inthepiece,
instrips orinmotifs, other than
fabrics ofheading No.60.02.Asindicated atsplit heading level Basket 2
ex58.04 (a) Tulles andother netfabrics, not
including woven, knitted orcrocheted
fabrics; laceinthepiece, instrips or
inmotifs, other than fabrics of
heading 60.02: impregnated, coated,
covered orlaminateda)Change totulles, other netfabrics or
laceimpregnated, coated, covered or
laminated with plastics, rubber orother
substances ofthisheading from thetulles,
other netfabrics orlacenotimpregnated,
coated, covered orlaminated ofthesame
heading, provided thatonesideofthe
tulles, other netfabrics andlaceiswholly
impregnated, coated, covered orlaminated
andsuch impregnating, coating, covering
orlaminating canbeseen with thenaked
eye(JPN) (PHI)
b)Change tothissplit heading from
unbleached fabrics ofanyother heading
(EC) (TUR)
c)Change tofabrics, impregnated, coated
orcovered ofthisheading from fabrics, not
impregnated, coated orcovered ofthesame
heading (KOR)
d)CTHDecision asindicated atheading level
ex58.04 (b) Tulles andother netfabrics, not
including woven, knitted orcrocheted
fabrics; laceinthepiece, instrips or
inmotifs, other than fabrics of
heading 60.02: bleached (other than
dyed white)a)CTHS bybleaching
b)CTHG/RO/19/Add.1
Page292HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex58.04 (c) Tulles andother netfabrics, not
including woven, knitted orcrocheted
fabrics; laceinthepiece, instrips or
inmotifs, other than fabrics of
heading 60.02: printed, dyed
(including dyed white)a)Change bydyeing orprinting
b)Change bydyeing orprinting plus at
least oneother preparatory orfinishing
operation
c)Change toanyproduct ofthissplit
heading when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operations.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paper.
d)Change from unbleached fabric todyed
orprinted fabric, accompanied bytwoor
more ofthefinishing operations
e)Change from unbleached fabric,
provided both dyeing andprinting,
accompanied byatleast twofinishing
operations have been carried outinthe
same country
f)CTH
ex58.04 (d) Other CTH
5804.10 -Tulles andother netfabrics Asindicated atsplit heading level Decision asindicated atheading level
-Mechanically made lace:
5804.21 --Ofman-made fibres
5804.29 --Ofother textile materials
5804.30 -Hand-made lace
58.05 Hand-woven tapestries ofthetype
Gobelins, Flanders, Aubusson,
Beauvais andthelike, and
needle-worked tapestries (for
example, petit point, cross stitch),
whether ornotmade up.CTH Basket 1G/RO/19/Add.1
Page293HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
58.06 Narrow woven fabrics, other than
goods ofheading No.58.07a)CTH (COL) (PHI)
b)CTH except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08 ,55.12
through 55.16 or58.01 through 58.03
(MEX) (US) (BRA)
c)Asindicated atsplit heading levelBasket 2
[ex58.06 (a) Narrow woven fabrics, other than
goods ofheading 58.07: impregnated,
coated, covered orlaminateda)Change tothissplit heading from
unbleached fabrics ofanyother heading
(EC) (TUR)
b)Change tofabrics, impregnated, coated
orcovered ofthisheading from fabrics, not
impregnated, coated orcovered ofthesame
heading (KOR)Decision asindicated atheading level
ex58.06 (b) Narrow woven fabrics, other than
goods ofheading 58.07: bleached
(other than dyed white)a)CTHS bybleaching (IND)
b)CTH
ex58.06 (c) Narrow woven fabrics, other than
goods ofheading 58.07: printed,dyed
(including dyed white)a)Change bydyeing orprinting
b)Change bydyeing orprinting plus at
least oneother preparatory orfinishing
operation
c)Change toanyproduct ofthissplit
heading when thischange isattained by
printing ordyeing ofunbleached or
prebleached fabrics, accompanied by
preparatory orfinishing operations.
Thermoprinting hastobeaccompanied by
printing ofthetransfer paperG/RO/19/Add.1
Page294HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
d)Change from unbleached fabric todyed
orprinted fabric, accompanied bytwoor
more ofthefinishing operations
e)Change from unbleached fabric,
provided both dyeing andprinting,
accompanied byatleast twofinishing
operations have been carried outinthe
same country
ex58.06 (d) Other CTH
[ex58.06 (a)
(5806.10 to
5806.39)Narrow woven fabrics, other than
goods ofheading 58.07, except
bolducs ofsubheading 5806.40 (JPN)
(CAN) (EGY)a)CTH, except heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16 or58.01 through 58.05
(JPN) (EGY)Decision asindicated atheading level
b)CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16 or58.01 (CAN)
ex58.06 (b)
(5806.40)Fabrics consisting ofwarp without
weft assembled bymeans ofan
adhesive (bolducs) (JPN) (CAN)
(EGY)
CTH (JPN) (CAN) (EGY)]
5806.10 -Woven pilefabrics (including terry
towelling andsimilar terry fabrics)
andchenille fabricsAsindicated atheading andsplit heading
levelDecision asindicated atheading level
5806.20 -Other woven fabrics, containing by
weight 5%ormore ofelastomeric
yarn orrubber thread
-Other woven fabrics :
5806.31 --Ofcotton
5806.32 --Ofman-made fibres
5806.39 --Ofother textile materialsG/RO/19/Add.1
Page295HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
5806.40 -Fabrics consisting ofwarp without
weft assembled bymeans ofan
adhesive (bolducs)
58.07 Labels, badges andsimilar articles
oftextile materials, inthepiece, in
strips orcuttoshape orsize, not
embroidered .a)CTH, provided thatthechange isthe
result ofbeing wholly covered with
inscriptions ormotifs. (JPN)
b)CTH (CH) (COL) (KOR) (PHI) (MOR)
(IND) (EGY)
c)CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.03,
58.06, 58.09 through 58.10, 59.03, 59.07,
60.01, 60.02 orsubheading 6307.90 (MEX)
(US) (CAN)
d)Asindicated atsplit heading levelBasket 2
[ex58.07 (a) Labels, badges andsimilar articles of
textile materials, inthepiece, instrips
orcuttoshape orsize, not
embroidered: printed ordyed (EC)
(TUR)Change from yarn ofanyother heading; or
Change tothissplit heading when this
change isattained byprinting ordyeing of
unbleached orprebleached fabrics, feltor
nonwovens, accompanied bypreparatory or
finishing operations. Thermoprinting has
tobeaccompanied byprinting ofthe
transfer paper. (EC) (TUR)Decision asindicated atheading level
ex58.07 (b) Labels, badges andsimilar articles of
textile materials, inthepiece, instrips
orcuttoshape orsize, not
embroidered: impregnated, coated or
covered (EC) (TUR)Change from yarn ofanyother heading; or
Change tothissplit heading from
unbleached fabrics, feltornonwovens of
anyother heading (EC) (TUR)
ex58.07 (c) Other (EC) (TUR) Change tothissplit heading from yarn of
anyother heading (EC) (TUR)]
5807.10 -Woven Asindicated atheading andsplit heading
levelDecision asindicated atheading level
5807.90 -OtherG/RO/19/Add.1
Page296HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
58.08 Braids inthepiece; ornamental
trimmings inthepiece, without
embroidery, other than knitted or
crocheted; tassels, pompons and
similar articlesa)CTH (CH) (COL) (KOR) (IND) (EGY)
(JPN) (PHI) (BRA)
b)Asindicated atsplit heading levelBasket 2
Cutting only cannotbeconsidered as
substantial transformation (EGY)
[ex58.08 (a) Braids inthepiece; ornamental
trimmings inthepiece, without
embroidery, other than knitted or
crocheted; tassels, pompons and
similar articles: printed ordyed (EC)
(TUR).Change from yarn ofanyother heading; or
Change tothissplit heading when this
change isattained byprinting ordyeing of
unbleached orprebleached fabrics, feltor
nonwovens, accompanied bypreparatory or
finishing operations. Thermoprinting has
tobeaccompanied byprinting ofthe
transfer paper. (EC) (TUR)Decision asindicated atheading level
ex58.08 (b) Braids inthepiece; ornamental
trimmings inthepiece, without
embroidery, other than knitted or
crocheted; tassels, pompons and
similar articles: impregnated, coated
orcovered (EC) (TUR).Change from yarn ofanyother heading; or
Change tothissplit heading from
unbleached fabrics, feltornonwovens of
anyother heading (EC) (TUR)
ex58.08 (c) Other (EC) (TUR) Change tothissplit heading from yarn of
anyother heading (EC) (TUR)]
[ex58.08 (a)
(5808.10)Braids inthepiece (US) (CAN)
(MEX)a)CTH, except from heading 50.04
through 50.06, 51.06 through 51.10, 52.04
through 52.07, 53.06 through 53.08, 54.01
through 54.06 or55.08 through 55.11 (US)
(MEX)Decision asindicated atheading level
Producing goods ofthissubheading from
filaments, yarns, thread orstrip isnota
substantial transformation (US)
b)CTH (CAN)
ex58.08 (b)
(ex5808.90)Ornamental trimmings inthepiece,
without embroidery, other than knitted
orcrocheted (US) (CAN) (MEX)a)CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16 or56.02 through 56.03 (US)
(MEX)
b)CTH (CAN)G/RO/19/Add.1
Page297HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex58.08 (c)
(ex5808.90)Tassels, pompons andsimilar articles
(US) (CAN) (MEX)a)CTH (US) (MEX)
b)Change toatassel, pompon orsimilar
good ofsubheading 5808.90, from any
other heading except from heading 50.04
through 50.05, 51.06 through 51.09, 52.04
through 52.06, 53.06 through 53.08, 54.01
through 54.05, 55.08 through 55.10 or
56.04 through 56.06. (CAN)]Decision asindicated atheading level
5808.10 -Braids inthepiece Asindicated atheading andsplit heading
levelDecision asindicated atheading level
5808.90 -Other
58.09 Woven fabrics ofmetal thread and
woven fabrics ofmetallised yarn of
heading No.56.05 ofakind used in
apparel, asfurnishing fabrics orfor
similar purposes, notelsewhere
specified orincluded.a)CTH
b)Asindicated atsplit heading levelBasket 2
[ex58.09 (a) Woven fabrics ofmetal thread and
woven fabrics ofmetallised yarn of
heading 56.05, ofakind used in
apparel, asfurnishing fabrics orfor
similar purposes, notelsewhere
specified orincluded :printed or
dyed (EC) (TUR).Change from yarn ofanyother heading; or
Change tothissplit heading when this
change isattained byprinting ordyeing of
unbleached orprebleached fabrics
accompanied bypreparatory orfinishing
operations. Thermoprinting hastobe
accompanied byprinting ofthetransfer
paper.(EC) (TUR)Decision asindicated atheading level
ex58.09 (b) Woven fabrics ofmetal thread and
woven fabrics ofmetallised yarn of
heading 56.05, ofakind used in
apparel, asfurnishing fabrics orfor
similar purposes, notelsewhere
specified orincluded :impregnated,
coated orcovered (EC) (TUR)Change from yarn ofanyother heading; or
Change tothissplit heading from
unbleached fabrics ofanyother heading
(EC) (TUR)
ex58.09 (c) Other (EC) (TUR) Change tothissplit heading from yarn of
anyother heading (EC) (TUR)]G/RO/19/Add.1
Page298HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
58.10 Embroidery inthepiece, instrips or
inmotifs.a)CTH (CH) (COL) (KOR) (PHI) (MOR)
(IND)Basket 2
Theprocess ofembroidery andputting on
appliqu ésarecomplicated process requiring
high level ofskill andmanual dexterity
from sewers who should beable tostrictly
follow thepatterns anddesigns, especially
oflacefabrics. These processes are
labour-intensive. Embroidered fabric
usually have specific uses e.g.corded lace
fabric areusually used forformal dresses or
wedding dresses. SeeTechnical Note
submitted by(PHI).
b)CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 56.08,
58.01 through 58.06, 58.09, 58.11, 59.03,
59.07 or60.01 through 60.02 (JPN)Supplementary criteria arenecessary
because embroidering beyond acertain
grade canbeconsidered as.ubstantial
transformation. (JPN)
c)Change tothisheading ifthevalue of
non-originating materials does notexceed
50% oftheex-works price oftheproduct
(EC) (TUR) (EGY)
d)Asindicated atsplit heading level
Embroidery inthepiece, instrips or
inmotifs:Decision asindicated atheading level
[ex58.10 (a)
(5810.10)Embroidery without visible ground
(US) (MEX) (CAN)a)CTH (US)
b)CC,provided thattheembroidering
process wasmade inasingle country
(MEX)
c)CTH, provided thattheproduction
constitutes more than minor embroidery
slong theselvage ofthegood (CAN)G/RO/19/Add.1
Page299HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
ex58.10 (b)
(ex5810.91 to
5810.99)Assembled motifs (US) (MEX) (CAN) a)CTH; or
CTSHS, provided thatthegood was
formed byassembling embroidered
components (US)
b)CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 56.08,
59.03, 59.07, 60.01 or60.02 (MEX)
(CAN)Adding minor embroidery toexisting
component pieces ortoexisting fabrics is
notasubstantial transformation (US)
ex58.10 (c)
(ex5810.91 to
ex5810.99)Other (US) (MEX) (CAN) CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 56.08,
59.03, 59.07 or60.01 through 60.02 (US)
(MEX) (CAN)]
5810.10 -Embroidery without visible ground Asindicated atheading andsplit heading
levelDecision asindicated atheading level
-Other embroidery :
5810.91 --Ofcotton
5810.92 --Ofman-made fibres
5810.99 --Ofother textile materials
58.11 Quilted textile products inthepiece,
composed ofoneormore layers of
textile materials assembled with
padding bystitching orotherwise,
other than embroidery ofheading
No.58.10.a)CTH
b)CTH, except from heading 50.07, 51.11
through 51.13, 52.08 through 52.12, 53.09
through 53.11, 54.07 through 54.08, 55.12
through 55.16, 56.02 through 56.03, 58.03,
58.06, 58.09 through 58.10, 59.03, 59.07,
60.01, 60.02 orsubheading 6307.90 (CAN)
(MEX) (US)
c)Asindicated atsplit heading levelBasket 2G/RO/19/Add.1
Page300HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
[ex58.11 (a) Quilted textile products inthepiece,
composed ofoneormore layers of
textile materials assembled with
padding bystitching orotherwise,
other than embroidery ofheading
58.10: printed ordyed (EC) (TUR)Change from yarn ofanyother heading; or
Change tothissplit heading when this
change isattained byprinting ordyeing of
unbleached orprebleached fabrics, feltor
nonwovens, accompanied bypreparatory or
finishing operations. Thermoprinting has
tobeaccompanied byprinting ofthe
transfer paper. (EC) (TUR)Decision asindicated atheading level
ex58.11 (b) Quilted textile products inthepiece,
composed ofoneormore layers of
textile materials assembled with
padding bystitching orotherwise,
other than embroidery ofheading
58.10.: impregnated, coated orcovered
(EC) (TUR)Change from yarn ofanyother heading; or
Change tothissplit heading from
unbleached fabrics, feltornonwovens of
anyother heading (EC) (TUR)
ex58.11 (c) Other (EC) (TUR) Change tothissplit heading from yarn of
anyother heading (EC) (TUR)]G/RO/19/Add.1
Page301
Brussels, 17October 1997.
UNRESOLVED ISSUES FOR DECISION
BYTHE COMMITTEE ONRULES OFORIGIN
FOR CHAPTERS 64-67
______________
AGREED RULES OFORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
ARE DESIGNATED AS“BASKET 1”INTHE ANNEX
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
processes described below haveundergone theirlastsubstantial transformation.
ISSUE FOR DECISION NO.1
1. "Blocking" asanecessary manufacturing process inconferring origin onproducts of
heading 65.03 made from products ofother heading.
Differing views presented intherelevant Technical Committee discussions
OPTION A
2. Felthatsandother feltheadgear ofheading 65.03 aremade fromsemi-manufactured products,
namely, felthatforms, felthatbodies, etc.classified inheading 65.01. There isamarked difference
between theinput products andtheresulting products. A"CTH" istherefore anadequate expression
ofsubstantial transformation fortheproducts ofheading 65.03 made fromproducts ofheading 65.01.
OPTION B
3. Felthatforms andsimilar articles ofheading 65.01 canchange classification toheading 65.03
bysimple addition ofbrims orotheraccessory partswithout blocking. Thisaddition doesnotconstitute
asubstantial transformation. The“CTH”istherefore notanadequate formulation toexpress the
substantial transformation oftheproducts ofheading 65.03 made from products ofheading 65.01.
4. Inthemanufacture offelthatsorother feltheadgear fromproducts ofheading 65.01, blocking
isanimportant process. Thisproduces thefinalshape andfixesthesizeoftheendproducts.
5. Toexpress substantial transformation oftheproducts ofheading 65.03 from products of
heading 65.01 through blocking, theorigin ruleshould beformulated as"CTH, provided ablocking
process hasoccurred".
Relevant HScodenumber
6. Heading 65.03: felthatsandother feltheadgear, made fromthehatbodies, hoods orplateaux
ofheading No.65.01, whether ornotlined ortrimmed.G/RO/19/Add.1
Page302
Reference
7. Doc. 40.245 (Annexes E/1andE/2)
Doc. 40.840 (Annexes E/1andE/2)
Doc. 41.490
ISSUE FOR DECISION NO.2
8. "locking toshape andfurther finishing" asnecessary manufacturing processes inconferring
origin onproducts ofheading 65.04 made from products ofother heading.
Differing views presented intherelevant Technical Committee discussion
OPTION A
9. Hatsandother headgear ofheading 65.04 aremade fromsemi-manufactured products, namely
hatshapes ofheading 65.02. There isamarked difference between theinput products andtheresulting
hatsorheadgear. Theformulation of“CTH”istherefore anadequate expression ofsubstantial
transformation forhatsorheadgear manufactured from hatshapes.
OPTION B
10. Hatshapes ofheading 65.02 canchange toproducts ofheading 65.04 simply byaddition of
brims orother accessory parts. Thisdoesnotbring about asubstantial transformation. The“CTH”
formulation istherefore notasufficient expression forthesubstantial transformation oftheproducts
ofheading 65.04.
11. Inthemanufacture ofhatsorheadgear from plaited orotherwise produced hatshapes ofany
material, blocking isanimportant process. Itproduces permanently theshape andsizeofthehats
orheadgear. Other finishing operation (e.g.fitting withhead-bands, linings, chinstraps, decorative
accessories, etc.)isalsonecessary toenhance theuseaswellastheappeal oftheproducts.
12. Toexpress substantial transformation oftheproducts ofheading 65.04, theorigin rule
formulationshouldbebasedon:"CTH,providedablockingtoshapeandfurtherfinishinghasoccurred".
Relevant HScodenumber
13. Heading 65.04: hatsandother headgear, plaited ormade byassembling strips ofanymaterial,
whether ornotlined ortrimmed.
Reference
14. Doc. 40.245 (Annexes E/1andE/2)
Doc. 40.840 (Annexes E/1andE/2)
Doc. 41.490
ISSUE FOR DECISION NO.3
15. Production ofproducts ofheading 65.05 byassembly ofparts ofother heading.G/RO/19/Add.1
Page303
Differing views presented intherelevant Technical Committee discussion
OPTION A
16. Most component parts forhatsandheadgear (e.g. head-bands, linings, hatframes, peaks,
chinstraps, etc.)areclassified inheading 65.07. Some maycome from other headings. Assembly
ofpartstoformproducts ofthisheading isconsidered origin-conferring. Theorigin ruleformulation
of"CTH" therefore expresses adequately thesubstantial transformation oftheproducts ofheading 65.05
made from parts ofother headings.
OPTION B
17. Theassembly ofparts toform hatsandheadgear ofheading 65.05 mayentail asubstantial
transformation. However, acondition hastobesetthattheassembling operation mustbefullycarried
outinasingle country. Theorigin ruleformulation forgoods ofheading 65.05 should bebased on:
"CTH, provided thegoods arefullyassembled inasingle country".
Relevant HScodenumber
18. Heading 65.05: hatsandother headgear, knitted orcrocheted, ormade upfromlace,feltor
other textile fabric, inthepiece (butnotinstrips), whether ornotlined ortrimmed; hair-nets ofany
material, whether ornotlined ortrimmed.
Reference
19. Doc. 40.245 (Annexes E/1andE/2)
Doc. 40.840 (Annexes E/1andE/2)
Doc. 41.490
ISSUE FOR DECISION NO.4
20. Production ofumbrellas ofheading 66.01 byassembly ofparts ofother heading.
Differing views presented intherelevant Technical Committee discussion
OPTION A
21. Theumbrellas andsunumbrellas referred toinheading 66.01 maybemanufactured fromtextile
fabric, plastics, paper, etc.ofother headings and/or from parts ofheading 66.03. Achange tothe
heading ofthefinished products from thatoftheinput products istherefore anadequate expression
ofthesubstantial transformation ofthegoods. Theorigin ruleformulation of“CTH”isconsidered
appropriate forproducts ofheading 66.01.
OPTION B
22. Heading 66.03 covers handles andknobs, umbrella frames andother parts, trimmings and
accessories ofarticles ofheading 66.01 or66.02. Manufacture ofumbrellas ofheading 66.01 from
these parts, trimmings andaccessories doesnotbring about asubstantial transformation. Substantial
transformation isdeemed tohaveoccurred when theumbrellas aremanufactured fromsuchmaterials
astextile fabric, plastics, paper, etc.classified inother headings except heading 66.03. Theorigin
ruleformulation forthegoods ofheading 66.01 should read: “CTH, except from heading 66.03 ”.G/RO/19/Add.1
Page304
OPTION C
23. Theproduction ofumbrellas ofheading 66.01 byassembly ofparts ofumbrellas, trimmings
andaccessories ofanyother headings (including heading 66.03) isconsidered tobeorigin-conferring
subject tothecondition thattheassembling operation must befullycarried outinasingle country.
Theorigin ruleformulation forgoods ofheading 66.01 should bebased on:“CTH, provided thatthe
goods arefullyassembled inasingle country ”.
Relevant HScodenumber
24. Heading 66.01: Umbrellas, sunumbrellas (including walking-stick umbrellas, garden umbrellas
andsimilar umbrellas).
Heading 66.03: parts, trimmings andaccessories ofarticles ofheading No.66.01 or66.02
Reference
25. Doc. 40.245 (Annexes E/1andE/2)
Doc. 40.840 (Annexes E/1andE/2)
Doc. 41.490
ISSUE FOR DECISION NO.5
26. Production ofproducts ofheading 66.02 byassembly ofparts from other heading.
Differing views presented intherelevant Technical Committee discussion DISCUSSION
OPTION A
27. Theproducts ofheading 66.02 maybemanufactured frompartsofheading 66.03 and/or from
materials ofanyother heading. Achange totheheading ofthefinished products fromthatoftheinput
products istherefore sufficient forexpressing substantial transformation ofthegoods. Theorigin rule
formulation of“CTH”isappropriate forproducts ofheading 66.02.
OPTION B
28. Theproduction ofwalking-sticks, whips, riding-crops, etc.ofheading 66.02 byassembly of
parts ofumbrellas, trimmings andaccessories from anyother headings (including heading 66.03) is
notconsidered tobeorigin-conferring. Theorigin ruleformulation forproducts ofheading 66.02
should read: “CTH, except from heading 66.03 ’.
Relevant HScodenumber
29. Heading 66.02: walking-sticks, seat-sticks, whips, riding-crops andthelike.
Heading 66.03: parts, trimmings andaccessories ofarticles ofheading No.66.01 or66.02
Reference
30. Doc. 40.245 (Annexes E/1andE/2)
Doc. 41.490G/RO/19/Add.1
Page305
ISSUE FOR DECISION NO.6
31. Achange totheproducts ofheading 67.01 fromthoseofheading 05.05; andremoval offeathers,
partsoffeathers, ordown ofheading 67.01 fromtheskins andother partsofbirds withtheirfeathers
ordown ofthesame heading.
Differing views presented intherelevant Technical Committee discussion
OPTION A
32. Heading 67.01 covers thefollowing products:
- Skins andother parts ofbirds withtheirfeathers ordown
- Feathers, parts offeathers, anddown
- Articles made from theabove products
33. Theinput products fortheproduction ofskins andother partsofbirds withtheirfeathers or
down ofheading 67.01 areclassified inother heading. Hence, theorigin ruleformulation of“CTH”
isconsidered appropriate fortheproducts.
34. Thechange tofeathers, partsoffeathers, anddown oftheheading fromskins andother parts
ofbirds withtheirfeathers ordown ofthesame heading isasubstantial transformation. Itinvolves
asignificant modification oftheinput products. Inindustry, removal offeathers ordown fromskins
iscomplicatedandrequiredspecializedtechniquesinplucking,separationandotherfollow-uptreatments.
Asplitheading rulefortheresulting products isconsidered necessary.
35. Themanufacture ofarticles offeathers ordown fromfeathers, partsoffeathers, ordown entails
asubstantial transformation oftheinput products. Asplitheading ruleisalsoconsidered necessary
forthearticles soproduced.
36. Tosumup,theorigin rules forproducts ofheading 67.01 should be:
ex67.01 (a)-Skins andother parts ofbirds withtheirfeathers ordown CTH
ex67.01 (b)-Feathers, parts offeathers, down CTHS
ex67.01 (c)-Other CTHS
OPTION B
37. Heading 05.05 refers tounworked feathers, down, etc.thathavebeencleaned, disinfected
ortreated forpreservation. Achange fromtheseproducts toproducts ofheading 67.01 doesnotstand
foranysignificant transformation. Theinput materials forproducts ofheading 67.01 should betraced
backtoanyotherheading butnottoheading 05.05. Accordingly, theorigin ruleformulation forheading
67.01 should read: “CTH, except from heading 05.05 ”.
38. Also, thechange tofeathers, partsoffeathers ordown ofheading 67.01 fromskins andother
parts ofbirds withtheir feathers ordown ofthesame heading cannot betreated asasubstantial
transformation.
39. Itisacknowledged, however, thatachange toarticles fromfeathers, down, skins withfeathers
ordown, etc.ofheadings 67.01 and05.05 constitutes asubstantial transformation.G/RO/19/Add.1
Page306
40. Theorigin rules forproducts ofheading 67.01 should readas:
"CTH, except fromheading 05.05; orchange toarticles ofthisheading fromskins andother
parts ofbirds withtheirfeathers ordown, orfrom feathers ordown orparts offeathers of
thisheading orofheading 05.05".
Relevant HSCode number
41. Heading 67.01: skins andother parts ofbirds withtheirfeathers ordown, feathers, parts of
feathers, down andarticles thereof (other thangoods ofheading No.05.05 andworked quills andscapes)
Heading 05.05: skins andother partsofbirds, withtheirfeathers ordown, feathers andparts
offeathers (whether ornotwithtrimmed edges) anddown, notfurther worked thancleaned, disinfected
ortreated forpreservation; powder andwaste offeathers orparts offeathers.
Reference
42. Doc. 40.245 (Annexes E/1andE/2)
Doc. 41.490
ISSUE FOR DECISION NO.7
43. Assembly ofpartstoformartificial flowers. Also, theassembly ofartificial flowers, foliage
orfruittoform articles ofartificial flowers, foliage orfruit.
Differing views presented intherelevant Technical Committee discussion
OPTION A
44. Artificial flowers, foliage andfruitofheading 67.02 maybeobtained byassembling ofparts
(e.g.leaves, stems, stamens, ovaries andpetals) classified inthesameheading orproduced bymoulding
orotherwise from materials classified inother headings. These artificial flowers, foliage, fruitand
partsthereof maybefurther assembled intoarticles (e.g.bouquets, garlands, wreaths, plants) orother
articles foruseastrimmings orasornaments.
45. Assembly ofparts togoods gives theresulting products theessential likeness ofthefinished
flowers, foliage orfruitdistinct from theinput products. Accordingly, thefollowing formulations
should beconsidered :
ex67.02 (a) Artificial flowers, foliage andfruit CTH, orCTHS from
ex67.02 (b)
ex67.02 (b) Parts CTH
ex67.02 (c) Articles made ofartificial flowers, CTHS
foliage orfruit
OPTION B
46. Materials usedinthemanufactured ofpartsofartificial flowers andfruits areclassified outside
heading 67.02. Achange toproducts ofheading 67.02 fromanyother heading constitutes substantialG/RO/19/Add.1
Page307
transformation andconfers origin. Theorigin ruleformulation of“CTH”isconsidered appropriate
fortheproducts.
Relevant HScodenumber
47. Heading 67.02: artificial flowers, foliage andfruitandpartsthereof; articles made ofartificial
flowers, foliage orfruit.
Reference
48. Doc. 40.245 (Annexes E/1andE/2)
Doc. 41.490
ISSUE FOR DECISION NO.8
49. Production ofproducts ofheading 67.03 from materials ofother heading.
Differing views presented intherelevant Technical Committee discussion
OPTION A
50. Heading 67.03 covers human hairwhich hasbeendressed orotherwise worked (forexample,
thinned, bleached, dyed, waved orcurled) foruseinpostiche orforother purposes. Italsocovers
wool orother animal hairorother textile materials, prepared foruseinmaking wigsorthelikeor
doll’shair. Theinput materials canbetraced backtoother headings, forexample, heading 05.01
which covers thehuman hairthathasnotyetbeendressed, thinned, bleached ordyed. Itisconsidered
thatachange toproducts ofthisheading from theinput materials issufficient toconfer origin.
Accordingly, “CTH”isanappropriate origin ruleformulation forheading 67.03.
OPTION B
51. Theorigin ruleforproducts ofheading 67.03 should beformulated asfollows:
ex67.03 (a) Human hair,dressed, thinned,
bleached orotherwise worked;
wool orother animal
hairprepared foruseinmaking
wigsorthelikeCTH, except from
headings 05.01, 51.01
or51.02
ex67.03 (b) Other textile materials, prepared
foruseinmaking wigsorthe
likeCTH, except from
headings ofChapters
54and55
52. Inrespect ofthefirst“exout”,theproducts (human hairdressed, thinned, etc.;woolandanimal
hairprepared) under examination arenotconsidered origin-conferring when theyaremade from the
following input materials:
Heading 05.01 Human hair,unworked, whether ornotwashed orscoured
Heading 51.01 Wool, notcarded orcombed
Heading 51.02 Fineorcoarse animal hair,notcarded orcombedG/RO/19/Add.1
Page308
53. Inrespect ofthesecond “exout”,achange tothetextile materials concerned fromman-made
filaments andman-made staple fibres asfollows should notbetreated assubstantial transformation.
Thepreparation oftextiles foruseinmaking wigsorthelikemustbemade fromoriginating fibres.
Chapter 54 Man-made filaments
Chapter 55 Man-made staple fibres
Relevant HScodenumber
54. Heading 67.03: human hair,dressed, thinned, bleached orotherwise worked; wool orother
animal hairorother textile materials, prepared foruseinmaking wigsorthelike.
Reference
55. Doc. 40.245 (Annexes E/1andE/2)
Doc. 40.840 (Annexes E/1andE/2)
Doc. 41.490G/RO/19/Add.1
Page309
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS“BASKET 1”;
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS“BASKET 2”AND PRINTED INSMALL
LETTERING.
_____________
(Chapters 64to67)G/RO/19/Add.1
Page310Chapter 64
Chapter Notes:
Definition of“formed uppers ”:
[Formed uppers areuppers withclosed bottoms andshaped bylasting, moulding orotherwise butnotbysimply closing atthebottom. (HK)] (Basket 2)
[Forthepurposes oftheNomenclature Matrix, theterm“formed uppers ”means uppers ofHeading No.64.06 having closed bottoms, which havebeenshaped
bylasting, molding orotherwise, butnotbysimply closing atthebottom. (US)] (Basket 2)
[Uppers withinsole material attached totheupper, which would prevent thebaseofafootplaced intheupper from coming incontact withtheground.
Except forfootwear ofmoccasin styleconstruction, where theupper material iscontinued under thefoottoform aninsole from onecontinuous piece of
leather. (AUS)] (Basket 2)G/RO/19/Add.1
Page311HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C E
Chapter 64 Footwear, gaiters andthelike;
parts ofsuch articles
64.01 Waterproof footwear with outer
soles anduppers ofrubber orof
plastics, theuppers ofwhich are
neither fixed tothesolenor
assembled bystitching, riveting,
nailing, screwing, plugging or
similar processes.[CTH]
[CTH, except from formed uppers ofheading
64.06]
[CTH, except from headings 64.02 through
64.05 andfrom formed uppers ofheading
64.06]
[CTH, except from subheading 6406.10]
[Origin ofthegood ofthisheading isthe
country where atleast twoormore ofthe
following processes areundertaken: upper unit
making;sole unitmaking; orattaching these
twounits.]Basket 2
[CTH with theexclusion ofassembly ofuppers
affixed toinner ortoother solecomponents of
heading 64.06]
6401.10 -Footwear incorporating a
protective metal toe-capAsindicated attheheading level.
-Other footwear:
6401.91 --Covering theknee
6401.92 --Covering theankle butnot
covering theknee
6401.99 --OtherG/RO/19/Add.1
Page312HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C E
64.02 Other footwear with outer soles
anduppers ofrubber orplastics.[CTH]
[CTH, except from formed uppers ofheading
64.06]
[CTH, except from headings 64.01, 64.03
through 64.05 andfrom formed uppers of
heading 64.06]
[CTH, except from subheading 6406.10]
[Origin ofthegood ofthisheading isthe
country where atleast twoormore ofthe
following processes areundertaken: upper unit
making; soleunitmaking; orattaching these
twounits.]
[CTH with theexclusion ofassembly ofuppers
affixed toinner ortoother solecomponents of
heading 64.06]Basket 2
-Sports footwear Asindicated attheheading level
6402.12 --Ski-boots, cross-country ski
footwear andsnowboard boots
6402.19 --Other
6402.20 -Footwear with upper straps or
thongs assembled tothesoleby
means ofplugs
6402.30 -Other footwear, incorporating a
protective metal toe-capAsindicated attheheading level
-Other footwear:
6402.91 --Covering theankle
6402.92 --OtherG/RO/19/Add.1
Page313HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C E
64.03 Footwear with outer soles of
rubber, plastics, leather or
composition leather anduppers
ofleather.[CTH]
[CTH, except from formed uppers ofheading
64.06]
[CTH, except from 64.01, 64.02, 64.04, 64.05
andfrom formed uppers ofheading 64.06]
[CTH, except from subheading 6406.10]Basket 2
[Origin ofthegood ofthisheading isthe
country where atleast twoormore of
thefollowing processes areundertaken: upper
unitmaking; soleunitmaking; orattaching
these twounits.]
[CTH with theexclusion ofassembly ofuppers
affixed toinner ortoother solecomponents of
heading 64.06]
-Sports footwear: Asindicated attheheaving level.
6403.12 --Ski-boots, cross-country ski
footwear andsnowboard boots
6403.19 --Other
6403.20 -Footwear with outer soles of
leather, anduppers which consist of
leather straps across theinstep and
around thebigtoe
6403.30 -Footwear made onabase or
platform ofwood, nothaving an
inner soleoraprotective metal
toe-capAsindicated attheheaving level.
6403.40 -Other footwear, incorporating a
protective metal toe-cap
Other footwear with outer soles of
leather:
6403.51 --Covering theankle
6403.59 --OtherG/RO/19/Add.1
Page314HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C E
-Other footwear:
6403.91 --Covering theankle
6403.99 --Other
64.04 Footwea with outer soles of
rubber, plastics, leather or
composition leather anduppers
oftextile materials.[CTH]
[CTH, except from formed uppers ofheading
64.06]
[CTH, except from headings 64.01, 64.02,
64.03, 64.05 andfrom formed uppers of
heading 64.06]
[CTH, except from subheading 6406.10]
[Origin ofthegood ofthisheading isthe
country where atleast twoormore ofthe
following processes areundertaken: upper unit
making; soleunitmaking; orattaching these
twounits.]
[CTH with theexclusion ofassembly ofuppers
affixed toinner ortoother solecomponents of
heading 64.06]Basket 2
-Footwear with outer soles or
rubber orplastics:Asindicated attheheading level.
6404.11 --Sports footwear; tennis shoes,
basketball shoes, gym shoes,
training shoes andthelike
6404.19 --Other
6404.20 -Footwear with outer soles of
leather orcomposition leather
64.05 Other footwear. [CTH]
[CTH, except from formed uppers ofheading
64.06]
[CTH, except from headings 64.01 through
64.04 andfrom formed uppers ofheading
64.06]Basket 2G/RO/19/Add.1
Page315HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C E
[CTH, except from subheading 6406.10]
[Origin ofthegood ofthisheading isthe
country where atleast twoormore ofthe
following processes areundertaken: upper unit
making; soleunitmaking; orattaching these
twounits.]
[CTH with theexclusion ofassembly ofuppers
affixed toinner ortoother solecomponents of
heading 64.06]
6405.10 -With uppers ofleather or
composition leatherAsindicated attheheading level.
6405.20 -With uppers oftextile materials
6405.90 -Other
64.06 Parts offootwear (including
uppers whether ornotattached
tosoles other than outer soles);
removable in-soles, heel cushions
andsimilar articles; gaiters,
leggings andsimilar articles, and
parts thereof.Asindicated atthesubheading level.
6406.10 -Uppers andparts thereof, other
than stiffeners(a)CC(CAN) (HK) (AUS) (MEX) (PHI)
(b)CTH (EC) (CH) (EGY) (KOR) (MOR)
(NOR) (JPN)
(c)Proposals asindicated atthesplit
subheading level.(US)Basket 2
ex6406.10(a) --Formed uppers CTSH (US)
ex6406.10(b) --Uppers other than formed uppers CTH, orachange within thissubheading,
provided thegoods areeither knittoshape or
fully assembled inonecountry (US)
ex6406.10(c) --Parts ofuppers CTH (US)G/RO/19/Add.1
Page316HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C E
6406.20 -Outer soles andheels, of
rubber orplastics(a)CC(CAN) (HK) (AUS) (MEX) (JPN)
(PHI)
(b)CTH (EC) (CH) (EGY) (KOR) (MOR)
(NOR) (US)Basket 2
-Other
6406.91 --Ofwood (a)CC(CAN) (HK) (AUS) (MEX) (JPN)
(b)CTH (EC) (CH) (EGY) (KOR) (MOR)
(NOR) (PHI) (US)Basket 2
6406.99 --Ofother materials (a)CC(CAN) (HK) (AUS) (MEX) (JPN)
(b)CTH (EC) (CH) (EGY) (KOR) (MOR)
(NOR) (PHI)
Asindicated attheheading levelBasket 2
ex6406.99(a) ---Gaiters, leggings andsimilar
articlesCTSH, provided thegoods areeither knitto
shape orfully assembled inonecountry (US)
ex6406.99 (b) ---Other parts offootwear CTH (US)G/RO/19/Add.1
Page317CHAPTER 65
Chapter Notes:
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C E F
Chapter 65 Headgear andparts thereof
65.01 Hat-forms, hatbodies andhoods
offelt, neither blocked toshape
norwith made brims; plateaux
andmanchons (including slit
manchons), offelt.CTH Basket 1
65.02 Hat-shapes, plaited ormade by
assembling strips ofanymaterial,
neither blocked toshape, nor
with made brims, norlined, nor
trimmedCTH Basket 1
65.03 Felt hats andother feltheadgear,
made from thehatbodies, hoods
orplateaux ofheading No.65.01,
whether ornotlined ortrimmed[CTH]
[CTH, provided thatablocking process has
occurred]Submitted toCRO fordecision
65.04 Hats andother headgear, plaited
ormade byassembling strips of
anymaterial, whether ornot
lined ortrimmed.[CTH]
[CTH, provided blocking toshape andfurther
finishing hasoccurred]Submitted toCRO fordecision
65.05Hats andother headgear, knitted
orcrocheted, ormade upfrom
lace, feltorother textile fabric, in
thepiece (but notinstrips),
whether ornotlined ortrimmed;
hair-nets ofanymaterial,
whether ornotlined ortrimmed.[CTH]
[CTH, provided thatthegoods arefully
assembled inasingle country]Submitted toCRO fordecision
6505.10 -Hair-nets Asindicated attheheading level.
6505.90 -OtherG/RO/19/Add.1
Page318HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C E F
65.06 Other headgear, whether ornot
lined ortrimmed.CTH Basket 1
6506.10 -Safety headgear Asindicated attheheading level.
-Other
6506.91 --Ofrubber orofplastics
6506.92 --Offurskin
6506.99 --Ofother material
65.07 Head-bands, linings, covers, hat
foundations, hatframes, peaks
andchinstraps, forheadgear.CTH Basket 1G/RO/19/Add.1
Page319CHAPTER 66
Chapter Notes:
[For thepurposes ofthisChapter, those rules which refer toachange ofheading orsubheading shall notapply tochanges which result from disassembly.] (Basket 2)
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 66 Umbrellas, sunumbrellas,
walking-sticks, seat-sticks, whips,
riding-crops andparts thereof
66.01 Umbrellas andsunumbrellas
(including walking-stick
umbrellas, garden umbrellas and
similar umbrellas).[CTH]
[CTH, except from heading 66.03]
[CTH, provided thatthegoods arefully
assembled inasingle country]Submitted toCRO fordecision
6601.10 -Garden orsimilar umbrellas Asindicated attheheading level.
-Other:
6601.91 --Having atelescopic shaft
6601.99 --Other
66.02 Walking-sticks, seat-sticks, whips,
riding-crops andthelike.[CTH]
[CTH, except from heading 66.03]Submitted toCRO fordecision
66.03 Parts, trimmings andaccessories
ofarticles ofheading No.66.01 or
66.02.CTH Basket 1.
6603.10 -Handles andknobs Asindicated attheheading level.
6603.20 -Umbrella frames, including
frames mounted onshafts (sticks)
6603.90 -OtherG/RO/19/Add.1
Page320CHAPTER 67
Chapter Notes :
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 67 Prepared feathers anddown and
articles made offeathers orof
down; artificial flowers; articles
ofhuman hair.
67.01 Skins andother parts ofbirds
with their feathers ordown,
feathers, parts offeathers, down
andarticles thereof (other than
goods ofheading No.05.05 and
worked quills andscapes).[CTH, except from heading 05.05; or
change toarticles ofthisheading from skins
andother parts ofbirds with their feathers or
down, orfrom feathers ordown orparts of
feathers ofthisheading orofheading 05.05]
[Asindicated atthesplit heading level]Submitted toCRO fordecision
[ex67.01(a) -Skins andother parts ofbirds
with their feathers ordownCTH
ex67.01(b) -Feathers, parts offeathers, down CTHS
ex67.01(c) -Other CTHS]
67.02 Artificial flowers, foliage and
fruit andparts thereof; articles
made ofartificial flowers, foliage
orfruit.[CTH]
[Asindicated atthesplit heading level]Submitted toCRO fordecision
[ex67.02(a) -Artificial flowers, foliage and
fruitCTH; orCTHS from split heading ex67.02(b)
ex67.02(b) -Parts ofgoods inheading 67.02 CTH
ex67.02(c) -Articles made ofartificial flowers,
foiage orfruitCTHS]
6702.10 -Ofplastics Asindicated atthesplit heading level.
6702.90 -Ofother materialsG/RO/19/Add.1
Page321HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
67.03 Human hair, dressed, thinned,
bleached orotherwise worked;
wool orother animal hair or
other textile materials, prepared
foruseinmaking wigs orthe
like.[CTH]
[Asindicated atthesplit heading level]Submitted toCRO fordecision
[ex67.03 (a) Human hair, dressed, thinned,
bleached orotherwise worked;
wool orother animal hair, prepared
foruseinmaking wigs orthelike.CTH, except from headings 05.01, 51.01 or
51.02
ex67.03 (b) Other textile materials, prepared for
useinmaking wigs orthelike.CTH, except from headings ofChapters 54and
55]
67.04 Wigs, false beards, eyebrows and
eyelashes, switches andthelike,
ofhuman oranimal hair orof
textile materials; articles of
human hair notelsewhere
specified orincluded.CTH Basket 1
-Ofsynthetic textile materials Asindicated attheheading level.
6704.11 --Complete wigs
6704.19 --Other
6704.20 -Ofhuman hairG/RO/19/Add.1
Page322
TERMINOLOGY GUIDE
Iftheruleispresented onheading level:
Forheading:
CTH - change tothisheading from anyother heading
Forsplitheading:
CTH - change tothissplitheading fromanyother heading. (N.B. changes fromother
splits ofthisheading areexcluded.)
CTHS - change tothissplitheading from anyother heading orfrom other splits of
thisheading.
Iftheruleispresented onsubheading level:
Forsubheading:
CTSH - change tothissubheading from anyother subheading.
Forsplitsubheading:
CTSH - change tothissplitsubheading from anyother subheading. (N.B. changes
from other splits ofthissubheading areexcluded.)
CTSHS - change tothissplitsubheading fromanyother subheading orfromother splits
ofthissubheading.G/RO/19/Add.1
Page323
Brussels, 17October 1997.
UNRESOLVED ISSUES FOR DECISION
BYTHE COMMITTEE ONRULES OFORIGIN
FOR CHAPTERS 68-70
_____________
AGREED RULES OFORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
ARE DESIGNATED AS“BASKET 1”INTHE ANNEX
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
processes described below haveundergone theirlastsubstantial transformation.
ISSUE FOR DECISION NO.1
1. Production ofglazed products ofheading 69.08 from unglazed products ofheading 69.07.
Differing views presented intherelevant Technical Committee discussion
OPTION A
2. Glazing ofceramic flagsandtiles,etc.isconsidered origin-conferring. Theprocess iscomplex,
involving intense andcontrolled heattreatment oftheinput products. Asaresult, itcauses new
properties andsonewusestothefinalproducts. Theorigin ruleformulation of“CTH”isappropriate
forglazed ceramic products ofheading 69.08 obtained from unglazed ceramic ofheading 69.07.
OPTION B
3. Theprocess ofglazing doesnotbring about asubstantial transformation. Itdoesnotcause
anysignificant change tothecharacteristics oftheinput products. Forexample, aceramic walltile
remains tobeaceramic walltile,whether ornotithasundergone theglazing operation. Although
theceramic products ofheading 69.07 uponglazing change classification toheading 69.08, substantial
transformation isnotdeemed tohaveoccurred. Theorigin ruleforproducts ofheading 69.08 should
therefore be“CTH, except from heading 69.07 ”
Relevant HScodenumber
4. Heading 69.08: glazed ceramic flagsandpaving, hearth orwalltiles; glazed ceramic mosaic
cubes andthelike,whether ornotonabacking.
5. Heading 69.07: unglazed ceramic flagsandpaving, hearth orwalltiles;glazed ceramic mosaic
cubes andthelike,whether ornotonabacking.
Reference
6. Doc. 40.245 (Annexes F/1andF/2)
Doc. 41.491G/RO/19/Add.1
Page324
ISSUE FOR DECISION NO.2
7. Production ofsurface ground orpolished glassofheading 70.05 fromunground orunpolished
glass ofheading 70.03 or70.04.
Differing views presented intherelevant Technical Committee discussion
OPTION A
8. Grindingorpolishingofglassisconsideredorigin-conferring.Theseprocessesgivetheresulting
products newproperties andnewuses. A“CTH”istherefore anappropriate formulation oforigin
ruleforheading 70.05 toreflect thatthechange tosurface ground orpolished glassofheading 70.05
from unground orunpolished glass ofheading 70.03 or70.04 entails asubstantial transformation.
OPTION B
9. Thechange from unground orunpolished glass ofheading 70.03 or70.04 tosurface ground
orpolished glassofheading 70.05 isnotconsidered tobeasubstantial transformation. Notwithstanding
thegrinding orpolishing operation conducted, thebasiccharacteristics oftheglassremain unchanged.
Theorigin ruleformulation forheading 70.05 should be“CTH, except fromheadings 70.03 and70.04 ”
toreflect thattheground orpolished glassoftheheading canbetraced backtoproducts ofotherheadings
butnottothose ofheading 70.03 or70.04.
Relevant HScodenumber
10. Heading 70.05: floatglassandsurface ground orpolished glass, insheets, whether ornothaving
anabsorbent, reflecting ornon-reflecting layer, butnototherwise worked.
Heading 70.03: castglass androlled glass, insheets orprofiles, whether ornothaving an
absorbent, reflecting ornon-reflecting layer, butnototherwise worked.Heading 70,04: drawn glass
andblown glass, insheets, whether ornothaving anabsorbent, reflecting ornon-reflecting layer, but
nototherwise worked.
Reference
11. Doc. 40.245 (Annexes F/1andF/2)
Doc. 41.491G/RO/19/Add.1
Page325
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS“BASKET 1”;
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS“BASKET 2”AND PRINTED INSMALL
LETTERING
_____________________
(Chapters 68to70)G/RO/19/Add.1
Page326CHAPTER 68
Chapter Notes:
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 68 Articles ofstone, plaster, cement,
asbestos, mica orsimilar materials.
68.01 Setts, curbstones andflagstones, of
natural stone (except slate).CTH. Basket 1
68.02 Worked monumental orbuilding
stone (except slate) andarticles
thereof, other than goods of
headings No.68.01; mosaic cubes
andthelikeofnatural stone
(including slate), whether ornoton
abacking; artificially coloured
granules, chippings andpowder, of
natural stone (including slate)Asindicated atthesubheading level.
6802.10 -Tiles, cubes andsimilar articles,
whether ornotrectangular
(including square), thelargest
surface areaofwhich iscapable of
being enclosed inasquare theside
ofwhich islessthan 7cm;
artificially coloured granules,
chippings andpowderAsindicated atthesplit subheading level.
ex6802.10 (a) -- Artificially coloured granules,
chippings andpowder ofnatural
stone (including slate)CTH, except from granules, chippings and
powder ofslate ofheading 25.14, orof
subheadings 2517.41 or2517.49Basket 1
ex6802.10 (b) --Other CTSH
-Other monumental orbuilding stone
andarticles thereof, simply cutor
sawn, with aflatoreven surface:G/RO/19/Add.1
Page327HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
6802.21 --Marble, travertine andalabaster CTH Basket 1
6802.22 --Other calcareous stone CTH Basket 1
6802.23 --Granite CTH Basket 1
6802.29 --Other stone CTH Basket 1
-Other:
6802.91 --Marble, travertine andalabaster CTSH Basket 1
6802.92 --Other calcareous stone CTSH Basket 1
6802.93 --Granite CTSH Basket 1
6802.99 --Other stone CTSH Basket 1
68.03 Worked slate andarticles ofslate or
ofagglomerated slate.Asindicated atthesplit heading level
ex68.03 (a) -Articles ofnatural slate. CTHS Basket 1
ex68.03 (b) -Other CTH
68.04 Millstones, grindstones, grinding
wheels andthelike, without
frameworks, forgrinding,
sharpening, polishing, trueing or
cutting, hand sharpening or
polishing stones, andparts thereof,
ofnatural stone, ofagglomerated
natural orartificial abrasives, orof
ceramics, with orwithout parts of
other materials.CTH Basket 1
6804.10 -Millstones andgrindstones for
milling, grinding orpulpingAsindicated attheheading level.
-Other millstones, grindstones,
grinding wheels andthelike:
6804.21 --Ofagglomerated synthetic or
natural diamondG/RO/19/Add.1
Page328HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
6804.22 --Ofother agglomerated abrasives or
ofceramics
6804.23 --Ofnatural stone
6804.30 -Hand sharpening orpolishing stones
68.05 Natural orartificial abrasives
powder orgrain, onabase oftextile
material, ofpaper, ofpaperboard or
ofother materials, whether ornot
cuttoshape orsewn orotherwise
made up.CTH Basket 1
6805.10 -Onabase ofwoven textile fabric
onlyAsindicated attheheading level.
6805.20 -Onabase ofpaper orpaperboard
only
6805.30 -Onabase ofother materials
68.06 Slag wool, rock wool andsimilar
mineral wools; exfoliated
vermiculite, expanded clays, foamed
slag andsimilar expanded mineral
materials; mixtures andarticles of
heat-insulating, sound-insulating or
sound-absorbing mineral materials,
other than those ofheading No.
68.11 or68.12 orofChapter 69CTSH Basket 1
6806.10 -Slag wool, rock wool andsimilar
mineral wools (including
intermixtures thereof), inbulk,
sheets orrolls.Asindicated attheheading level
6806.20 -Exfoliated vermiculite, expanded
clays, foamed slagandsimilar
expanded mineral materials
(including intermixtures thereof)
6806.90 -OtherG/RO/19/Add.1
Page329HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
68.07 Articles ofasphalt orofsimilar
materials (forexample, petroleum
bitumen orcoal tarpitch).CTH Basket 1
6807.10 -Inrolls Asindicated attheheading level
6807.90 -Other
68.08 Panels, boards, tiles, blocks and
similar articles ofvegetable fibre, of
straw orofshavings, chips,
particles, sawdust orother waste, of
wood, agglomerated with cement,
plaster orother mineral binders.CTH Basket 1
68.09 Articles ofplaster orof
compositions based onplaster.CTSH Basket 1
-Boards, sheets, panels, tiles and
similar articles, notornamented:Asindicated attheheading level
6809.11 --Faced orreinforced with paper or
paperboard only
6809.19 --Other
6809.90 -Other articles
68.10 Articles ofcement, ofconcrete orof
artificial stone, whether ornot
reinforcedAsindicated atthesubheading level
-Tiles, flagstones, bricks andsimilar
articles:
6810.11 --Building blocks andbricks CTH Basket 1
6810.19 --Other CTH Basket 1
-Other articles:
6810.91 --Prefabricated structural components
for
building orcivil engineeringCTSH Basket 1G/RO/19/Add.1
Page330HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
6810.99 --Other CTSH Basket 1
68.11 Articles ofasbestos-cement, of
cellulose fibres-cement orthelikeCTSH Basket 1
6811.10 -Corrugated sheets Asindicated attheheading level
6811.20 -Other sheets, panels, tiles andsimilar
articles
6811.30 -Tubes, pipes andtube orpipe
fittings
6811.90 -Other articles
68.12 Fabricated asbestos fibres; mixtures
with abasis ofasbestos orwith a
basis ofasbestos andmagnesium
carbonate; articles ofsuch mixtures
orofasbestos (forexample, thread,
woven fabric, clothing, headgear,
footwear, gaskets), whether ornot
reinforced, other than goods of
heading No.68.11 or68.13.Asindicated atthesubheading level
6812.10 -Fabricated asbestos fibres; mixtures
with abasis ofasbestos orwith a
basis ofasbestos andmagnesium
carbonateCTH Basket 1
6812.20 -Yarn andthread CTSH Basket 1
6812.30 -Cords andstring, whether ornot
plaited(a)CTH (PHI) Basket 2
(b)CTSH
(c)CTSH, except from subheading 6812.20 (JPN)
(US)The processing ofyarn orthread tocords orstring
cannot beconsidered assubstantial transformation
because itresults from asimple process. (JPN)
6812.40 -Woven orknitted fabric CTSH Basket 1
6812.50 -Clothing, clothing accessories,
footwear andheadgearCTSH Basket 1G/RO/19/Add.1
Page331HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
6812.60 -Paper, millboard andfelt CTSH Basket 1
6812.70 -Compressed asbestos fibre jointing,
insheets orrollsCTSH Basket 1
6812.90 -Other CTSH Basket 1
68.13 Friction materials andarticles
thereof (forexample, sheets, rolls,
strips, segments, discs, washers,
pads), notmounted, forbrakes, for
clutches orthelike, with abasis of
asbestos, ofother mineral
substances orofcellulose, whether
ornotcombined with textile or
other materials.(a)CTH (COL) (CH) (EC) (JPN) (MEX) (CAN) Basket 2
(b) CTSH (US)
6813.10 -Brake linings andpads Asindicated attheheading level
6813.90 -Other
68.14 Worked mica andarticles ofmica,
including agglomerated or
reconstituted mica, whether ornot
onasupport ofpaper paperboard
orother materials.Asindicated atthesplit heading level
ex68.14 (a) -Articles ofmica CTHS Basket 1
ex68.14 (b) -Other CTH
6814.10-Plates, sheets andstrips of
agglomerated orreconstituted mica,
whether ornotonasupportAsindicated atthesplit heading level
6814.90 -OtherG/RO/19/Add.1
Page332HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
68.15 Articles ofstone orofother mineral
substances (including carbon fibres,
articles ofcarbon fibres andarticles
ofpeat), notelsewhere specified or
included.(a)CTH Basket 2
Atthe4thSession, theTechnical Committee decided
CTH forthisheading asBasket 1with theUS
reservation. Subsequently, atthe9thSession USput
forward itsproposal fortheTechnical Committee ’s
consideration. Therefore, thisheading isnow under
Basket 2.(Sec)
(b)Asindicated atthesubheading and split
subheading level
6815.10 -Non-electrical articles ofgraphite or
other carbon
ex6815.10(a) --Carbon fibers CTH (US) Basket 2
ex6815.10(b) --Other CTSHS (US)
6815.20 -Articles ofpeat CTSH (US) Basket 2
-Other articles
6815.91 --Containing magnesite, dolomite or
chromiteCTSH (US) Basket 2
6815.99 --Other CTSH (US) Basket 2G/RO/19/Add.1
Page333CHAPTER 69
Chapter Notes:
HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
Chapter 69 Ceramic products
69.01 Bricks, blocks, tiles andother
ceramic goods ofsiliceous fossil
meals (forexample, kieselguhr,
tripolite ordiatomite) orsimilar
siliceous earths.CTH Basket 1
69.02 Refractory bricks, blocks, tiles and
similar refractory ceramic
constructional goods, other than
those ofsiliceous fossil meals or
similar siliceous earths.CTH Basket 1
6902.10 -Containing byweight, singly or
together, more than 50% ofthe
elements Mg, CaorCr,expressed as
MgO, CaO orCr2O3Asindicated attheheading level
6902.20 --Containing byweight more than
50% ofalumina (Al2O3),ofsilica
(SiO3),orofamixture orcompound
ofthese products
6902.90 -Other
69.03 Other refractory ceramic goods (for
example, retorts, crucibles, muffles,
nozzles, plugs, supports, cupels,
tubes, pipes, sheaths androds),
other than those ofsiliceous fossil,
meals orofsimilar siliceous earths.CTH Basket 1
6903.10 -Containing byweight more than
50% ofgraphite orother carbon orof
amixture ofthese productsAsindicated attheheading levelG/RO/19/Add.1
Page334HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
6903.20 -Containing byweight more than
50% ofalumina (Al2O3),orofa
mixture orcompound ofalumina and
ofsilica (SiO3)
6903.90 -Other
69.04 Ceramic building bricks, flooring
blocks, support orfiller tiles and
thelike.CTH Basket 1
6904.10 -Building bricks Asindicated attheheading level
6904.90 -Other
69.05 Roofing tiles, chimney-pots, cowls,
chimney liners, architectural
ornaments andother ceramic
constructional goods.CTH Basket 1
6905.10 -Roofing tiles Asindicated attheheading level
6905.90 -Other
69.06 Ceramic pipes, conduits, guttering
andpipe fittings.CTH Basket 1
69.07 Unglazed ceramic flags andpaving,
hearth orwall tiles; unglazed
ceramic mosaic cubes andthelike,
whether ornotonabacking.CTH Basket 1
6907.10 -Tiles, cubes andsimilar articles,
whether ornotrectangular, thelargest
surface areaofwhich iscapable of
being enclosed inasquare thesideof
which oflessthan 7cmAsindicated attheheading level
6907.90 -OtherG/RO/19/Add.1
Page335HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
69.08 Glazed ceramic flags andpaving,
hearth orwall tiles; glazed ceramic
mosaic cubes andthelike, whether
ornotonabacking.[CTH]
[CTH, except from heading 69.07]Submitted toCRO fordecision
6908.10 -Tiles, cubes andsimilar articles,
whether ornotrectangular, thelargest
surface areaofwhich iscapable of
being enclosed inasquare thesideof
which oflessthan 7cmAsindicated attheheading level
6908.90 -Other
69.09 Ceramic wares forlaboratory,
chemical orother technical uses;
ceramic troughs, tubs andsimilar
receptacles ofakind used in
agriculture; ceramic pots, jars and
similar articles ofakind used for
theconveyance orpacking ofgoods.CTH Basket 1
-Ceramic wares forlaboratory,
chemical orother technical uses:Asindicated attheheading level
6909.11 --Ofporcelain orchina
6909.12 --Articles having ahardness
equivalent to9ormore ontheMohs
scale
6909.19 --Other
6909.90 -Other
69.10 Ceramic sinks, wash basins, wash
basin pedestals, baths, bidets, water
closet pans, flushing cisterns, urinals
andsimilar sanitary fixtures.CTH Basket 1
6910.10 -Ofporcelain orchina Asindicated attheheading level
6910.90 -OtherG/RO/19/Add.1
Page336HSCode
numberDescription ofgoods Origin criteria Notes Comments
A B C D E
69.11 Tableware, kitchenware, other
household articles andtoilet articles,
ofporcelain orchina.(a)CTH (EC)(MEX)(US)(PHI) Basket 2
(b) Change within thisheading through firing colours
andlacq integrating thewhiteware. (CH) (JPN)
(CAN)
6911.10 -Tableware andkitchenware Asindicated attheheading level
6911.90 -Other
69.12 Ceramic tableware, kitchenware,
other household articles andtoilet
articles, other than ofporcelain or
china.a)CTH (EC) (MEX) (US) (PHI) Basket 2
(b) Change within thisheading through firing colours
andlacq integrating thewhiteware. (CH) (JPN)
(CAN)
69.13 Statuettes andother ornamental
ceramic articles.CTH Basket 1
6913.10 -Ofporcelain orchina Asindicated attheheading level
6913.90 -Other
69.14 Other ceramic articles. CTH Basket 1
6914.10 -Ofporcelain orchina Asindicated attheheading level
6914.90 -OtherG/RO/19/Add.1
Page337CHAPTER 70
Chapter Notes:
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 70 Glass andglassware
70.01 Cullet andother waste andscrap of
glass; glass inthemass.Asindicated atthesplit heading level
ex70.01(a) -Cullet andother waste andscrap of
glassThecountry oforigin ofcullet andother
waste andscrap ofglass isthecountry in
which thegoods arederived orcollected
from manufacturing orprocessing
operations orfrom consumptionBasket 1
ex70.01(b) -Glass inthemass CTHS
70.02 Glass inballs (other than
microspheres ofheading No.70.18),
rods ortubes, unworkedCTH Basket 1
7002.10 -Balls Asindicated attheheading level.
7002.20 -Rods
-Tubes:
7002.31 --Offused quartz orother fused silica
7002.32 --Ofother glass having alinear
coefficient ofexpansion notexceeding
5x10-6perKelvin within a
temperature range of00Cto3000C
7002.39 --Other
70.03 Cast glass androlled glass, insheets
orprofiles, whether ornothaving
anabsorbent, reflecting or
non-reflecting layer, butnot
otherwise workedCTH Basket 1G/RO/19/Add.1
Page338HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
-Non-wired sheets Asindicated attheheading level
7003.12 --Coloured throughout themass
(body tinted), opacified, flashed or
having anabsorbent, reflecting or
non-reflecting layer
7003.19 --Other
7003.20 -Wired sheets
7003.30 -Profiles
70.04 Drawn glass andblown glass, in
sheets, whether ornothaving an
absorbent, reflecting or
non-reflecting layer, butnot
otherwise worked.CTH Basket 1
7004.20 -Glass, coloured throughout themass
(body tinted), opacified, flashed or
having anabsorbent reflecting or
non-reflecting layer.Asindicated attheheading level
7004.90 -Other glass
70.05 Float glass andsurface ground or
polished glass, insheets, whether or
nothaving anabsorbent, reflecting
ornon-reflecting layer, butnot
otherwise worked.[CTH]
[CTH, except from headings 70.03 and
70.04]Submitted toCRO fordecision
7005.10 -Non-wired glass, having an
absorbent, reflecting ornon-reflecting
layerAsindicated attheheading level
-Other non-wired glass:
7005.21 --Coloured throughout themass
(body tinted), opacified, flashed or
merely surface ground
7005.29 --Other Asindicated attheheading levelG/RO/19/Add.1
Page339HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7005.30 -Wired glass
70.06 Glass ofheading No.70.03, 70.04 or
70.05, bent, edge-worked, engraved,
drilled, enamelled orotherwise
worked, butnotframed orfitted
with other materials.Asindicated atthesplit heading level
ex70.06(a) -Thin film coated flatglass CTHS Basket 1
ex70.06(b) -Other CTH, except from heading 70.03, 70.04 or
70.05
70.07 Safety glass, consisting oftoughened
(tempered) orlaminated glass.CTH Basket 1
-Toughened (tempered) safety glass Asindicated attheheading level
7007.11 --Ofsizeandshape suitable for
incorporation invehicles, aircraft,
spacecraft orvessels
7007.19 --Other
-Laminated safety glass
7007.21 --Ofsizeandshape suitable for
incorporation invehicles, aircraft,
spacecraft orvesselsAsindicated attheheading level
7007.29 --Other
70.08 Multiple-walled insulating units of
glass.CTH Basket 1
70.09 Glass mirrors, whether ornot
framed, including rear-view
mirrors.CTH Basket 1
7009.10 -Rear-view mirrors forvehicles Asindicated attheheading level
-Other
7009.91 --Unframed
7009.92 --FramedG/RO/19/Add.1
Page340HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
70.10
Carboys, bottles, flasks, jars, pots,
phials, ampoules andother
containers, ofglass, ofakind used
fortheconveyance orpacking of
goods; preserving jars ofglass;
stoppers, lidsandother closures, of
glass.(a)CTH
(b)Asindicated atthesplit heading level.
(EC)Basket 2
ex70.10 (a) -Uncut CTH (EC)
ex70.10 (b) -Cut CTH; or
Change tothissplit heading when this
change isattained bycutting ofuncut
glassware (notengraved, carved, polished,
etc.), andwhere thevalue added bycutting
andincorporation oforiginating material
represents atleast 50% oftheex-works
price oftheproduct. (EC)
7010.10 -Ampoules Asindicated attheheading level
7010.20 -Stoppers, lidsandother closures
-Other, ofacapacity:
7010.91 --Exceeding 1(litre)
7010.92 --Exceeding 0.33 lbutnotexceeding
1l
7010.93 --Exceeding 0.15 lbutnotexceeding
0.33 l
7010.94 --Notexceeding 0.15 l
70.11 Glass envelopes (including bulbs
andtubes), open, andglass parts
thereof, without fittings, forelectric
lamps, cathode-ray tubes orthelike.CTH Basket 1
7011.10 -Forelectric lighting Asindicated attheheading level
7011.20 -Forcathode-ray tubesG/RO/19/Add.1
Page341HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7011.90 -Other
70.12 Glass inner forvacuum flasks orfor
other vacuum vessels.CTH Basket 1
70.13 Glassware areofakind used for
table, kitchen, toilet, office, indoor
decoration orsimilar purposes
(other than that ofheading No.
70.10 or70.18).(a)CTH
(b)CTH, except from headings 70.10 to
70.12 or70.14 to70.18. (CAN) (MEX)
(c)Asindicated atthesplit heading level.
(EC) (US)Basket 2
ex70.13 (a) -Uncut CTH (EC)
ex70.13 (b) -Cut CTH; or
Change tothissplit heading when this
change isattained bycutting ofuncut
glassware (notengraved, carved, polished,
etc.), andwhere thevalue added bycutting
andincorporation oforiginating material
represents atleast 50% oftheex-works
price oftheproduct. (EC)
ex70.13 (a) -Cutandpolished glassware Substantial cutting andpolishing ofuncut
andunpolished glassware blanks of
heading 70.13 inthesame country is
deemed toconfer origin. (US)
This exception recognizes thatcutting and
polishing ofuncut andunpolished
glassware classified inthesame heading,
constitutes asubstantial transformation of
theblank without achange ofheading.
(US)
ex70.13 (b) -Other CTH (US)
7013.10 -Ofglass-ceramics Asindicated attheheading level
-Drinking glasses other than of
glass-ceramics:
7013.21 --Oflead crystalG/RO/19/Add.1
Page342HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7013.29 --Other Glassware ofakind used fortable (other
than drinking glasses) orkitchen purposes
other than ofglass-ceramics
7013.31 --Oflead crystal
7013.32 --Ofglass having alinear coefficient
ofexpansion notexceeding 5x10-6
perKelvin within atemperature range
of00Cto3000CAsindicated attheheading level
7013.39 --Other
-Other glassware
7013.91 --Oflead crystal
7013.99 --Other
70.14 Signalling glassware andoptical
elements ofglass (other than those
ofheading No.70.15), notoptically
worked.CTH Basket 1
70.15 Clock orwatch glasses andsimilar
glasses, glasses fornon-corrective or
corrective spectacles, curved, bent,
hollowed orthelike, notoptically
worked; hollow glass spheres and
their segments, forthemanufacture
ofsuch glasses.CTH Basket 1
7015.10 -Glasses forcorrective spectacles Asindicated attheheading level
7015.90 -Other Asindicated attheheading levelG/RO/19/Add.1
Page343HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
70.16 Paving blocks, slabs, bricks,
squares, tiles andother articles of
pressed ormoulded glass, whether
ornotwired, ofakind used for
building orconstruction purposes;
glass cubes andother glass
smallwares, whether ornotona
backing, formosaics orsimilar
decorative purposes; leaded lights
andthelike; multicellular orfoam
glass inblocks, panels, plates, shells
orsimilar foams.CTH Basket 1
7016.10 -Glass cubes andother glass
smallwares, whether ornotona
backing, formosaics orsimilar
decorative purposesAsindicated attheheading level
7016.90 -Other
70.17 Laboratory, hygienic or
pharmaceutical glassware, whether
ornotgraduated orcalibrated.CTH Basket 1
7017.10 -Offused quartz orother fused silica Asindicated attheheading level
7017.20 -Ofother glass having alinear
coefficient ofexpansion notexceeding
5x10-6perKelvin within a
temperature range of00Cto3000CAsindicated attheheading level
7017.90 -OtherG/RO/19/Add.1
Page344HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
70.18 Glass beads, imitation pearls,
imitation precious orsemi-precious
stones andsimilar glass smallwares,
andarticles thereof other than
imitation jewellery; glass eyes other
than prosthetic articles; statuettes
andother ornaments of
lamp-worked glass, other than
imitation jewellery; glass
microspheres notexceeding 1mm in
diameter.CTH Basket 1
7018.10 -Glass beads, imitation pearls,
imitation precious orsemi-precious
stones andsimilar glass smallwaresAsindicated attheheading level.
7018.20 -Glass miscrospheres notexceeding
1mmindiameter
7018.90 -Other
70.19 Glass fibres (including glass wool)
andarticles thereof (forexample,
yarn, woven fabrics):Asindicated atthesubheading level
-Slivers, rovings, yarn andchopped
strands:
7019.11 --Chopped strands, ofalength of
notmore than 50mm[CTH] Basket 2
Theproposal (b)“CTSH, except from
subheadings 7019.12 or7019.19 ”does not
exclude subheading 7019.90 thatincludes
other glass fibres (Source: HSData base).
Iftheproponent isable toaccept the
exclusion ofsubheading 7019.90, CTH
would beBasket 1decision ofthe
Technical Committee. (Sec)G/RO/19/Add.1
Page345HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7019.12 --Rovings [CTH] Basket 2
Theproposal (b)“CTSH, except from
subheadings 7019.11 or7019.19 ”does not
exclude subheading 7019.90 thatincludes
other glass fibres (Source: HSData base).
Iftheproponent isable toaccept the
exclusion ofsubheading 7019.90, CTH
would beBasket 1decision ofthe
Technical Committee. (Sec)
7019.19 --Other [CTH]
[Asindicated atthesplit subheading level]Basket 2
Theproposal (b)“CTSH, except from
subheadings 7019.11 or7019.12 ”does not
exclude subheading 7019.90 thatincludes
other galss fibres (Source: HSData base).
Iftheproponent isable toaccept the
exclusion ofsubheading 7019.90, CTH
would achieve thesame goal. CTH
requires thatglass fibres such asslivers,
chopped strands, oflength ofmore than 50
mm, andyarn should bemade from glass
ofother headings, e.g., glass inthemass of
heading 70.01. (Sec)
[ex7019.19(a)] --- Slivers; chopped strands, of
length ofmore than 50mmCTH Thefirstoption proposes thatglass fibres
such asslivers andchopped strands, of
length ofmore than 50mmshould bemade
from glass ofother headings, e.g., glass in
themass ofheading 70.01.
ex7019.19(b) ---Yarn CTSHS] Thesecond option allows thatyarn canbe
produced from glass fibres ofthisheading.
(Sec)
-Thin sheets (voiles), webs,
mats, mattresses, boards and
similar nonwoven products:G/RO/19/Add.1
Page346HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7019.31 --Mats [CTH]
[CTSH]
[CTSH, except from subheadings 7019.32,
7019.39, 7019.40, 7019.51, 7019.52,
7019.59 or7019.90]Basket 2
CTH requires thatmats should bemade
from glass ofother headings, e.g., glass in
themass ofheading 70.01.
Straight CTSH allows thatmats canbe
produced from glass fibres andyarn as
well asother articles ofthisheading.
Theproposals (c)or(d)“CTSH, except
from subheadings 7019.32 [or7019.39] ”
and(e)“CTH; orCTSH from subheadings
7019.11, 7019.12, 7019.19 and7019.90 ”
trytoachieve thesame goal. Thethird
option allows thatmats canbeproduced
only from glass fibres andyarn ofthis
heading, butnotfrom other articles of
glass fibres. (Sec)
7019.32 --Thin sheets (voils) [CTH]
[CTSH]
[CTSH, except from subheadings 7019.31,
7019.39, 7019.40, 7019.51, 7019.52,
7019.59 or7019.90]Basket 2
CTH requires thatthinsheets (voils)
should bemade from glass ofother
headings, e.g., glass inthemass ofheading
70.01.
Straight CTSH allows thatthinsheets
(voils) canbeproduced from glass fibres
andyarn aswell asother articles ofthis
heading.
Theproposals (c)or(d)“CTSH, except
from subheadings 7019.31 [or7019.39] ”
and(e)“CTH; orCTSH from subheadings
7019.11, 7019.12, 7019.19 and7019.90 ”
trytoachieve thesame goal. Thethird
option allows thatthinsheets (voils) can
beproduced only from glass fibres and
yarn ofthisheading, butnotfrom other
articles ofglass fibres. (Sec)G/RO/19/Add.1
Page347HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7019.39 --Other [CTH]
[CTSH]
[CTSH, except from subheadings 7019.31,
7019.32, 7019.40, 7019.51, 7019.52,
7019.59 or7019.90]Basket 2
CTH requires thatwebs, mattresses, boards
andsimilar nonwoven products should be
made from glass ofother headings, e.g.,
glass inthemass ofheading 70.01.
Straight CTSH allows thatwebs,
mattresses, boards andsimilar nonwoven
products canbeproduced from glass fibres
andyarn aswell asother articles ofthis
heading.
Theproposals (c)“CTSH, except from
subheadings 7019.31 or7019.32 ”and(d)
“CTH; orCTSH from subheadings
7019.11, 7019.12, 7019.19 and7019.90 ”
trytoachieve thesame goal. Thethird
option allows thatwebs, mattresses, boards
andsimilar nonwoven products canbe
produced only from glass fibres andyarn
ofthisheading, butnotfrom other articles
ofglass fibres. (Sec)
7019.40 -Woven fabrics ofrovings. [CTH]
[CTSH]
[CTSH, except from subheadings 7019.31,
7019.32, 7019.39, 7019.51, 7019.52,
7019.59 or7019.90]Basket 2
CTH requires thatwoven fabrics ofrovings
should bemade from glass ofother
headings, e.g., glass inthemass ofheading
70.01.
Straight CTSH allows thatwoven fabrics of
rovings canbeproduced from glass fibres
andyarn aswell asother articles ofthis
heading.G/RO/19/Add.1
Page348HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Theproposals (c)or(d)“CTSH, except
from subheadings 7019.51 7019.52,
7019.59 [or7019.90] ”and(e)“CTH; or
CTSH from subheadings 7019.11, 7019.12,
7019.19 and7019.90 ”trytoachieve the
same goal. Thethird option allows that
woven fabrics ofrovings canbeproduced
only from glass fibres andyarn ofthis
heading, butnotfrom other articles of
glass fibres. (Sec)
-Other woven fabrics:
7019.51 --Ofawidth notexceeding 30cm [CTH]
[CTSH, except from subheadings 7019.52
or7019.59]
[CTSH, except from subheadings 7019.31,
7019.32, 7019.39, 7019.40, 7019.52,
7019.59 or7019.90]Basket 2
CTH requires thatother woven fabrics (of
awidth notexceeding 30cm)should be
made from glass ofother headings, e.g.,
glass inthemass ofheading 70.01.
Thesecond option allows thatother woven
fabrics (ofawidth notexceeding 30cm)
canbeproduced from glass fibres andyarn
aswell asother articles ofthisheading.
However, merely cutting thefabrics of
subheadings 7019.52 and7019.59 should
notconfer origin. (Sec)
Theproposals (c)or(d)“CTSH, except
from subheadings [7019.40], 7019.52,
[7019.59] or[7019.90] ”and(e)“CTH; or
CTSH from subheadings 7019.11, 7019.12,
7019.19 and7019.90 ”trytoachieve the
same goal. Thethird option allows that
other woven fabrics (ofawidth not
exceeding 30cm)canbeproduced only
from glass fibres andyarn ofthisheading,
butnotfrom other articles ofglass fibres.
(Sec)G/RO/19/Add.1
Page349HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7019.52 --Ofawidth exceeding 30cm,plain
weave, weighing lessthan 250g/m2,
offilaments measuring persingle yarn
notmore than 136tex[CTH]
[CTSH]
[CTSH, except from subheadings 7019.31,
7019.32, 7019.39, 7019.40, 7019.51,
7019.59 or7019.90]Basket 2
CTH requires thatother woven fabrics of
thissubheading should bemade from glass
ofother headings, e.g., glass inthemass of
heading 70.01.
Straight CTSH allows thatwoven fabrics of
thissubheading canbeproduced from
glass fibres andyarn aswell asother
articles ofthisheading.
Theproposals (c),(d)or(e)“CTSH,
except from subheadings [7019.40],
7019.51, [7019.59] or[7019.90] ”and(e)
“CTH; orCTSH from subheadings
7019.11, 7019.12, 7019.19 and7019.90 ”
trytoachieve thesame goal. Thethird
option allows thatother woven fabrics of
thissubheading canbeproduced only from
glass fibres andyarn ofthisheading, but
notfrom other articles ofglass fibres.
(Sec)G/RO/19/Add.1
Page350HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7019.59 --Other [CTH]
[CTSH]
[CTSH, except from subheadings 7019.31,
7019.32, 7019.39, 7019.40, 7019.51,
7019.52 or7019.90]Basket 2
CTH requires thatother woven fabrics of
thissubheading should bemade from glass
ofother headings, e.g., glass inthemass of
heading 70.01.
Straight CTSH allows thatwoven fabrics of
thissubheading canbeproduced from
glass fibres andyarn aswell asother
articles ofthisheading.
Theproposals (c),(d)or(e)“CTSH,
except from subheadings [7019.40],
7019.51, [7019.52] or[7019.90] ”and(e)
“CTH; orCTSH from subheadings
7019.11, 7019.12, 7019.19 and7019.90 ”
trytoachieve thesame goal. Thethird
option allows thatother woven fabrics of
thissubheading canbeproduced only from
glass fibres andyarn ofthisheading, but
notfrom other articles ofglass fibres.
(Sec)
7019.90 -Other
[CTH]
[CTSH]
[CTSH, except from subheadings 7019.40, 7019.51,
7019.52 or7019.59]Basket 2
CTH requires that other goods ofglass fibres should
bemade from glass ofother headings, e.g., glass in
themass ofheading 70.01.
Straight CTSH allows that other goods ofglass fibres
canbeproduced from glass fibres and yarn aswell as
other articles ofthisheading.
The third option allows that other goods ofglass
fibres canbeproduced only from glass fibres, yarn
and nonwoven products ofthisheading, butnotfrom
woven fabrics ofglass fibres. (Sec)
70.20 Other articles ofglass. CTH Basket 1G/RO/19/Add.1
Page351
TERMINOLOGY GUIDE
Iftheruleispresented onheading level:
Forheading:
CTH - change tothisheading from anyother heading.
Forsplitheading:
CTH - change tothissplitheading from anyother heading. (N.B. changes from
other splits ofthisheading areexcluded.)
CTHS - change tothissplitheading from anyother heading orfrom other splits of
thisheading.
Iftheruleispresented onsubheading level:
Forsubheading:
CTSH - change tothissubheading from anyother subheading.
Forsplitsubheading:
CTSH - change tothissplitsubheading from anyother subheading. (N.B. changes
from other splits ofthissubheading areexcluded.)
CTSHS - change tothissplitsubheading from anyother subheading orfrom other
splits ofthissubheading.G/RO/19/Add.1
Page352
Brussels, 17October 1997.
UNRESOLVED ISSUES FOR DECISION BYTHE COMMITTEE
ONRULES OFORIGIN
_____________
AGREED RULES OFORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ON
RULES OFORIGIN -DESIGNATED AS
"BASKET 1"(intheAnnex)
_____________
CHAPTER 717*
TheCommittee onRules ofOrigin isinvited todetermine whether theproducts obtained from
theoperations described below haveundergone theirlastsubstantial transformation.
Issue forDecision
1. Plating ofsilver insemi-manufactured forms withgoldandplatinum; plating ofgoldin
semi-manufactured forms withplatinum.
Differing views presented intherelevant Technical Committee discussions
Option A
2. Plating ofsilver withgoldandplatinum bygalvanization andplating ofgoldwithplatinum
bygalvanization arethelastsubstantial transformation oftheproducts obtained.
3. Theprocess usedtoobtain these products consists ofcovering thesilver withafinelayer of
goldorplatinum andthegoldwithafinelayer ofplatinum. Thedeposit made inthiswayalters and
strengthens thequalities ofbothprecious metals :thesilver isprotected against tarnishing, rendering
itmore suitable forvarious uses, especially fortableware andelectrical connectors; thestrength of
thegoldisincreased anditisusedprincipally injewellery andwatch casings. Theproducts obtained
arenewproducts insofar astheirproperties differ from those oftheworked products.
4. Theruleoforigin must therefore bebased onachange ofsplitsubheading, i.e.change to
subheadings ex7106.92 (a)andex7108.13 (a)from anyother splitsubheading.
Option B
7*Theissue ofsubstantial transformation ofprecious stones hasbeen retained bytheTCRO forconsideration
ofconsistency andcoherence with theoutcome oftechnical discussions ondiamonds.G/RO/19/Add.1
Page353
5. Gold andplatinum plating ofsilver insemi-manufactured forms andplatinum plating ofgold
insemi-manufactured forms arenotthelastsubstantial transformation ofthese products.
6. These operations consist ofdepositing, bygalvanization (anelectrolytic process), anextremely
finelayer ofgoldorplatinum onasilver orgoldbase. Theprocess usedisnotparticularly complex;
theinitial product ’sintrinsic properties arenotaltered; theoperation doesnottherefore result inanew
product.
7. Theruleoforigin must therefore bebased onachange ofsubheading, i.e.change to
subheadings 7106.92 and7108.13 from anyother subheading.
Relevant HScodes
8. Subheading 7106.92 (silver plated withgoldorplatinum insemi-manufactured forms).
9. Subheading 7108.13 (gold plated withplatinum insemi-manufactured forms).
Reference document
10. Report ofthe4thSession (Doc. 40.245, Annexes G/1andG/2)G/RO/19/Add.1
Page354
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS“BASKET 1”;
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURTHER DISCUSSION -DESIGNATED AS“BASKET 2”AND PRINTED INSMALL
LETTERING.
_____________
Chapter 71G/RO/19/Add.1
Page355CHAPTER 71
C.PRODUCT SPECIFIC RULES
[Chapter Notes :
1. Forthepurposes ofthisChapter, whenever theproduct specific rulesrefertothisNote, thecovered goods shalloriginate inthecountry fromwhich
themineral wasextracted orotherwise obtained initsnatural orunprocessed state.
2. Forthepurposes ofthisChapter, whenever finished goods areproduced from blanks orother unfinished forms classified inthesame heading or
subheading asthefinished goods, theyshalloriginate inthecountry inwhich thegoods were finished, provided :
(a) Intheirimportedprefinishedcondition,theblanksorunfinishedformswerenotcapableofbeingsoldintheirconditionasimportedorfunctioning
fortheirultimate useandhavenotbeenadvanced beyond cleaning orworking toremove flash, sprues, burrs orsimilar excess material,
and
(b) Theblanks orunfinished goods areconfigured tofinalshape bysignificant removal ofmaterial (other thanbyedge-working process). (US)
Chapter Residual Rule
When goods ofthisChapter which comprise asingle commercial product andconsist ofamixture ofmaterials ofthesame heading orsubheading,
arenotwholly obtained inasingle country inaccordance withAnnex Aandapplication oftheproduct specific rules ofthisAnnex doesnotresult ina
determination ofasingle country oforigin, thecountry oforigin shallbethecountry fromwhich thematerials (taken together) thatpredominate byweight
overallother materials (taken together) obtained from anyother single country. (US) Basket 2]G/RO/19/Add.1
Page356HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 71 Natural orcultured pearls, precious
orsemi-precious stones, precious
metals, metals clad with precious
metal, andarticles thereof;
imitation jewellery; coin
71.01 Pearls, natural orcultured, whether
ornotworked orgraded butnot
strung, mounted orset;pearls,
natural orcultured, temporarily
strung forconvenience oftransport.Thecountry oforigin ofthepearl ofthis
heading isthecountry where thecultured
pearl wascultured orthemollusc
containing natural pearl wasgathered.Basket 1
7101.10 -Natural pearls Asindicated atheading level
-Cultured pearls:
7101.21 --Unworked
7101.22 --Worked
71.02 Diamonds, whether ornotworked,
butnotmounted orset.Asspecified forsubheadings
7102.10 -Unsorted Theorigin ofthegoods shall bethe
country inwhich thegoods ofthis
subheading areobtained intheir natural or
unprocessed stateBasket 1
7102.21 --Unworked orsimply sawn, cleaved
orbrutedTheorigin ofthegoods shall bethe
country inwhich thegoods ofthis
subheading areobtained intheir natural or
unprocessed stateBasket 1
7102.29 --Other (a)CTSH (EC) (HK) (IND) Basket 2
(b)The origin ofthegoods shall bethecountry in
which thegoods ofthissubheading areobtained in
their natural orunprocessed state (JPN) (CAN) (CH)
(MEX) (PHI) (US)
-Non-industrial :G/RO/19/Add.1
Page357HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7102.31 --Unworked orsimply sawn, cleaved
orbrutedTheorigin ofthegoods shall bethe
country inwhich thegoods ofthis
subheading areobtained intheir natural or
unprocessed stateBasket 1
7102.39 --Other (a)The origin ofthegoods shall bethecountry in
which thegoods ofthissubheading areobtained in
their natural orunprocessed state (JPN) (CAN) (CH)
(MEX) (PHI)Basket 2
(b)CTSH (EC) (HK) (IND)
(c)CTSH following faceting (US)
71.03 Precious stones (other than
diamonds) andsemi-precious stones,
whether ornotworked orgraded
butnotstrung, mounted orset;
ungraded precious stones (other
than diamonds) andsemi-precious
stones, temporarily strung for
convenience oftransport.Asindicated atsubheading leve]
7103.10 -Unworked orsimply sawn or
roughly shapedTheorigin ofthegoods shall bethe
country inwhich thegoods ofthis
subheading areobtained intheir natural or
unprocessed stateBasket 1
-Otherwise worked :
7103.91 --Rubies, sapphires andemeralds The origin ofthegoods shall bethecountry inwhich
thegoods ofthissubheading areobtained intheir
natural orunprocessed stateBasket 2
[CTSH ]
[CTSH following faceting ]
7103.99 --Other [The origin ofthegoods shall bethecountry inwhich
thegoods ofthissubheading areobtained intheir
natural orunprocessed state]Basket 2
[CTSH ]
[CTSH following faceting ]G/RO/19/Add.1
Page358HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
71.04 Synthetic orreconstructed precious
orsemi-precious stones, whether or
notworked orgraded butnot
strung, mounted orset;ungraded
synthetic orreconstructed precious
orsemi-precious stones, temporarily
strung forconvenience oftransport.Asindicated atsubheading level
7104.10 -Piezo-electric quartz CTH Basket 1
7104.20 -Other, unworked orsimply sawn or
roughly shapedTheorigin ofthegoods shall bethe
country inwhich thegoods ofthis
subheading areobtained intheir unworked
stateBasket 1
7104.90 -Other [The origin ofthegoods shall bethecountry inwhich
thegoods ofthissubheading areobtained intheir
unworked state]Basket 2
[CTSH ]
[CTSH following faceting ]
71.05 Dust andpowder ofnatural or
synthetic precious orsemi-precious
stones.CTH Basket 1
71.06 Silver (including silver plated with
gold orplatinum), unwrought orin
semi-manufactured forms, orin
powder form.Asindicated atsubheading level
7106.10 -Powder Asindicated atsplit subheading level
ex7106.10 (a) Spangles classified with powder81CTSHS Basket 1
ex7106.10 (b) Powder CTHS Basket 1
/n81TheHSclassifies spangles withpowder ofsubheading 7106.10 when 90%ormore byweight passes through asieve having amesh aperture of
0.5mm /COG/RO/19/Add.1
Page359HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
-Other
7106.91 --Unwrought: Asindicated atsplit subheading level
ex7106.91 (a) Refined CTSHS or
Change within thissplit subheading
resulting from purification byelectrolytic,
thermal orchemical separation ofprecious
metalBasket 1
ex7106.91 (b) Alloyed CTSHS Basket 1
ex7106.91 (c) Other CTH or
Theorigin ofthegoods shall bethe
country inwhich thematerials ofthissplit
subheading areobtained intheir natural or
unprocessed stateBasket 1
7106.92 --Semi-manufactured: Asindicated atsplit subheading level
[ex7106.92 (a) Gold orplatinum plated CTSHS
CTSH]Submitted toCRO fordecision
ex7106.92 (b) Other CTSH Basket 1
71.07 Base metals clad with silver, not
further worked than
semi-manufactured.Asindicated atsplit subheading level
ex71.07 (a) Unwrought forms CTH Basket 1
ex71.07 (b) Semi-manufactured forms CTHS Basket 1
71.08 Gold (including gold plated with
platinum) unwrought orin
semi-manufactured forms, orin
powder form.Asindicated atsubheading level
-Non-monetary
7108.11 --Powder Asindicated atsplit subheading level Basket 1G/RO/19/Add.1
Page360HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex7108.11 (a) Spangles classified with powder92CTSHS Basket 1
ex7108.11 (b) Powder CTHS Basket 1
7108.12 --Other unwrought forms Asindicated atsplit subheading level
ex7108.12(a) Refined CTSHS or
Change within thissplit subheading
resulting from purification byelectrolytic,
thermal orchemical separation ofprecious
metalBasket 1
ex7108.12 (b) Alloyed CTSHS Basket 1
ex7108.12 (c) Other CTH or
Theorigin ofthegoods shall bethe
country inwhich thematerials ofthissplit
subheading areobtained intheir natural or
unprocessed stateBasket 1
7108.13 --Other semi-manufactured forms Asindicated atsplit subheading level
[ex7108.13 (a) Plated with platinum CTSHS
CTSH]Submitted toCRO fordecision
ex7108.13 (b) Other CTSH] Basket 1
7108.20 -Monetary Asindicated atsplit subheading level
ex7108.20 (a) Refined CTSHS or
Change within thissplit subheading
resulting from purification byelectrolytic,
thermal orchemical separation ofprecious
metalBasket 1
ex7108.20 (b) Alloyed CTSHS Basket 1
92TheHSclassifies spangles withpowder ofsubheading 7106.10 when 90%ormore byweight passes through asieve having amesh aperture of0.5mm .G/RO/19/Add.1
Page361HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex7108.12 (c) Other CTSH Basket 1
71.09 Base metals orsilver, clad with
gold, notfurther worked than
semi-manufactured.Asindicated atsplit heading level
ex71.09 (a) Semi-manufactured forms CTHS Basket 1
ex71.09 (b) Unwrought CTH Basket 1
71.10 Platinum, unwrought orin
semi-manufactured forms, orin
powder form.Asindicated atsplit subheading level
ex71.10 (a) Spangles classified with powder103CTHS Basket 1
ex71.10 (b) Powder CTHS Basket 1
ex71.10 (c) Unwrought forms, refined CTHS or
Change within thissplit heading resulting
from purification byelectrolytic, thermal or
chemical separation ofprecious metalBasket 1
ex71.10 (d) Unwrought forms, alloyed CTHS Basket 1
ex71.10 (e) Other unwrought forms, other CTH or
Theorigin ofthegoods shall bethe
country inwhich thematerial ofthissplit
heading areobtained intheir natural or
unprocessed stateBasket 1
ex71.10 (f) Other CTHS Basket 1
103TheHSclassifies spangles withpowder ofsubheading 7106.10 when 90%ormore byweight passes through asieve having amesh aperture of
0.5mm.G/RO/19/Add.1
Page362HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
-Platinum :
7110.11 --Unwrought orinpowder form Asindicated atheading level
7110.19 --Other
-Palladium :
7110.21 --Unwrought orinpowder form
7110.29 --Other
-Rhodium :
7110.31 --Unwrought orinpowder form
7110.39 --Other
-Iridium, osmium andruthenium :
7110.41 --Unwrought orinpowder form
7110.49 --Other
71.11 Base metals, silver orgold, clad
with platinum, notfurther worked
than semi-manufactured.Asindicated atsplit heading level
ex71.11 (a) Semi-manufactured forms CTHS Basket 1
ex71.11 (b) Other CTH Basket 1
71.12 Waste andscrap ofprecious metal
orofmetal clad with precious
metal; other waste andscrap
containing precious metal or
precious metal compounds, ofa
kind used principally forthe
recovery ofprecious metal.Theorigin ofthegoods shall bethe
country inwhich thewaste andscrap of
thisheading arederived from
manufacturing orprocessing operations or
from consumption.Basket 1
7112.10 -Ofgold, including metal clad with
gold butexcluding sweepings
containing other precious metalsAsindicated atheading levelG/RO/19/Add.1
Page363HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7112.20 -Ofplatinum, including metal clad
with platinum butexcluding
sweepings containing other precious
metals
7112.90 -Other
71.13 Articles ofjewellery andparts
thereof, ofprecious metal orof
metal clad with precious metal.Asindicated atsplit heading level
ex71.13 (a) -Articles ofjewellery CTHS (EC) (US) (HK) (CAN) (JPN) (MEX) (CH) Basket 2
ex71.13 (b) -Parts CTH (US) (HK) (CAN) (JPN) (MEX) (CH) Basket 2
-Ofprecious metal whether ornot
plated orclad with precious metal :Asindicated atsplit heading level
7113.11 --Ofsilver, whether ornotplated or
clad with other precious metal
7113.19 --Ofother precious metal, whether or
notplated orclad with precious
metal
7113.20 -Ofbase metal clad with precious
metal
71.14 Articles ofgoldsmiths 'or
silversmiths 'wares andparts
thereof, ofprecious metal orof
metal clad with precious metal.Asindicated atsplit heading level
ex71.14 (a) -Articles ofgoldsmiths ’wares CTHS (EC) (US) (HK) (CAN) (JPN) (MEX)
(CH)Basket 2
ex71.14 (b) -Parts CTH (US) (HK) (CAN) (JPN) (MEX) (CH) Basket 2
-Ofprecious metal whether ornot
plated orclad with precious metalAsindicated atsplit heading level
7114.11 -Ofsilver, whether ornotplated or
clad with other precious metalG/RO/19/Add.1
Page364HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7114.19 --Ofother precious metal, whether or
notplated orclad with precious
metal
7114.20 -Ofbase metal clad with precious
metal
71.15 Other articles ofprecious metal or
ofmetal clad with precious metal.Asindicated atsplit heading level
ex71.15 (a) -Articles ofjewellery CTHS (EC) (US) (HK) (CAN) (JPN) (MEX)
(CH)Basket 2
ex71.15 (b) -Parts CTH (US) (HK) (CAN) (JPN) (MEX) (CH) Basket 2
7115.10 -Catalysts intheform ofwire cloth
orgrill, ofplatinumAsindicated atsplit heading level
7115.90 -Other
71.16 Articles ofnatural orcultured
pearls, precious orsemi-precious
stones (natural, synthetic or
reconstructed).(a)CTH, except from headings 71.01 through 71.04
when thechange isonly theresult ofpermanent
stringing (CAN) (HK) (MEX)Basket 2
(b)CTH, except from headings 71.01 through 71.04
(EC)
(c)CTH (US) (CH)
7116.10 -Ofnatural orcultured pearls Asindicated atheading level
7116.20 -Ofprecious orsemi-precious stones
(natural, synthetic orreconstructed)
71.17 Imitation jewellery. CTH Basket 1
-Ofbase metal, whether ornotplated
with precious metal:Asindicated atheading level
7117.11 --Cuff-links andstuds
7117.19 --Other
7117.90 -OtherG/RO/19/Add.1
Page365HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
71.18 Coin. CTH Basket 1
7118.10 Coin (other than gold coin), notbeing
legal tenderAsindicated atheading level
7118.90 -OtherG/RO/19/Add.1
Page 366
TERMINOLOGY GUIDE
Iftheruleispresented onheading level:
Forheading:
CTH - change tothisheading from anyother heading
Forsplitheading:
CTH - change tothissplitheading fromanyother heading (N.B. changes fromother
splits ofthisheading areexcluded.)
CTHS - change tothissplitheading from anyother heading orfrom other splits of
thisheading
Iftheruleispresented onsubheading level:
Forsubheading:
CTSH - change tothissubheading from anyother subheading
Forsplitsubheading:
CTSH - change tothissplitsubheading fromanyother subheading (N.B. changes from
other splits ofthissubheading areexcluded)
CTSHS - change tothissplitsubheading fromanyother subheading orfromother splits
ofthissubheadingG/RO/19/Add.1
Page 367
Brussels, 17October 1997.
AGREED RULES OFORIGIN SUBMITTED BYTHE
TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN
(Designated as“Basket 1”intheAnnex)
_____________
CHAPTERS 72AND 73G/RO/19/Add.1
Page 368
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS"BASKET 1";
RULES OFORIGIN RETAINED BYTHE TECHNICAL COMMITTEE ONRULES OFORIGIN
FOR FURHTER DISCUSSION -DESIGNATED AS"BASKET 2"AND PRINTED INSMALL
LETTERING.
_____________
Chapters 72and73G/RO/19/Add.1
Page369CHAPTER 72
Chapter Notes :
HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
Chapter 72 Iron andsteel
72.01 Pigironandspiegeleisen inpigs,
blocks orother primary forms.CTH Basket 1
72.02Ferro-alloys. CTH Basket 1
72.03 Ferrous products obtained bydirect
reduction ofironoreandother
spongy ferrous products, inlumps,
pellets orsimilar forms; iron
having aminimum purity byweight
of99.94 %,inlumps, pellets or
similar forms.CTH Basket 1
72.04 Ferrous waste andscrap; remelting
scrap ingots ofironorsteel.Asindicated atsplitheading level.
ex72.04 (a) Ferrous waste andscrap Theorigin ofthegoods shall bethecountry
inwhich thewaste andscrap ofthis
heading arederived from manufacturing or
processing operations orfrom consumptionBasket 1
ex72.04 (b) Remelting scrap ingots ofironor
steelTheorigin ofthegoods shall bethecountry
inwhich thewaste andscrap used toobtain
theremelting scrap ingots ofthisheading
arederived from manufacturing or
processing operations orfrom consumptionBasket 1
72.05 Granules andpowders, ofpigiron,
spiegeleisen, ironorsteel.Asindicated atsubheading andsplit
subheading levelG/RO/19/Add.1
Page370HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7205.10 -Granules CTH Basket 1
-Powders :
7205.21 --Ofalloy steel Asindicated atsplitsubheading level
ex7205.21(a) --Mixed powders ofalloy steel CTSH orCTSHS provided recasting or
atomizing ofthecastalloyBasket 1
ex7205.21 (b) --Unmixed powders ofalloy steel CTSH Basket 1
7205.29 --Other Asindicated atsplitsubheading level
ex7205.29 (a) --Other mixed powders CTSH orCTSHS provided recasting or
atomizing ofthecastalloyBasket 1
ex7205.29(b) --Other unmixed powders CTSH Basket 1
72.06 Iron andnon-alloy steel iningots or
other primary forms (excluding
ironofheading No.72.03).CTH Basket 1
72.07 Semi-finished products ofironor
non-alloy steel.CTH, except from heading 72.06 Basket 1
72.08 Flat-rolled products ofironor
non-alloy steel, ofawidth of600
mmormore, hot-rolled, notclad,
plated orcoated.CTH Basket 1
72.09 Flat-rolled products ofironor
non-alloy steel, ofawidth of600
mmormore, cold-rolled
(cold-reduced), notclad, plated or
coated.CTH Basket 1
72.10 Flat-rolled products ofironor
non-alloy steel, ofawidth of600
mmormore, clad, plated or
coated.Asindicated atsplitheading level
ex72.10(a) Clad CTHS Basket 1G/RO/19/Add.1
Page371HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex72.10(b) Plated orcoated withmetal, except
plated orcoated withtin,printed or
lacquered andexcept plated orcoated
withzinc, corrugated(a)CTHS (EC) Basket 2
(b)CTH, except from 72.08 or72.09 (CAN) (US)
ex72.10(c) Plated orcoated with tin,printed or
lacquered(a)CTHS (SG) (EC) Basket 2
(b)CTHS, except from ex72.10(b)
(c)CTH, except from 72.08 or72.09 (CAN) (US)
ex72.10(d) Plated orcoated with zinc, corrugated (a)CTHS (PHI) (EC) Basket 2
(b)CTHS, except from ex72.10(b)
(c)CTH, except from 72.08 or72.09 (CAN) (US)
ex72.10(e) Other (a)CTHS (EC) Basket 2
(b)CTH, except from 72.08 or72.09 (CAN) (US)
7210.11 --Ofathickness of0.5mmormore Asindicated atsplit heading level
7210.12 --Ofathickness oflessthan 0.5mm
7210.20 -Plated orcoated with lead,
including terne-plate
7210.30 -Electrolytically plated orcoated
with zinc
-Otherwise plated orcoated with
zinc
7210.41 --Corrugated
7210.49 --Other
7210.50 -Plated orcoated with chromium
oxides orwith chromium and
chromium oxides
-Plated orcoated with aluminium :
7210.61 --Plated orcoated with
aluminium-zinc alloysG/RO/19/Add.1
Page372HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7210.69 --Other
7210.70 -Painted, varnished orcoated with
plastics
7210.90 -Other
72.11 Flat-rolled products ofiron or
non-alloy steel, ofawidth ofless
than 600mm, notclad, plated or
coated.Asindicated atsplit heading level
ex72.11(a) Notfurther worked than hot-rolled CTH, except from 72.08 or72.09 when the
change results solely from cuttingBasket 1
ex72.11(b) Notfurther worked than cold-rolled
(cold-reduced)(a)CTHS (PHI) Basket 2
(b)CTHS, except from 72.09 when thechange results
solely from cutting (EC)
(c)CTH, except from 72.08 or72.09 when thechange
results solely from cutting (CAN) (US)
ex72.11(c) Other (a)CTHS (PHI) (EC) Basket 2
(b)CTH, except from 72.08 or72.09 when thechange
results solely from cutting (CAN) (US)
-Notfurther worked than hot-rolled
:Asindicated atsplit heading level
7211.13 --Rolled onfour faces orinaclosed
boxpass, ofawidth exceeding 150
mmandathickness ofnotlessthan
4mm, notincoils andwithout
patterns inrelief
7211.14 --Other, ofathickness of4.75 mm
ormore
7211.19 --Other
-Notfurther worked than cold-rolled
(cold-reduced) :G/RO/19/Add.1
Page373HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7211.23 --Containing byweight lessthan 0.25
%ofcarbon
7211.29 --Other
7211.90 -Other
72.12 Flat-rolled products ofiron or
non-alloy steel, ofawidth ofless
than 600mm, clad, plated or
coated.Asindicated atsplit heading level
ex72.12 (a) Clad CTHS, except from 72.10 Basket 1
ex72.12 (b) Plated orcoated with metal (a)CTH, except from 72.08 through 72.11 (CAN)
(EGY) (US)Basket 2
(b)CTHS, except when thechange results solely from
cutting (AUS) (CH) (EC)
ex72.12 (c) Other (a)CTH, except from 72.08 through 72.11 (CAN)
(EGY) (US)Basket 2
(b)CTHS except when thechange results solely from
cutting (AUS) (CH) (EC)
7212.10 -Plated orcoated with tin Asindicated atsplit heading level
7212.20 -Electrolytically plated orcoated
with zinc
7212.30 -Otherwise plated orcoated with
zinc
7212.40 -Painted, varnished orcoated with
plastics
7212.50 -Otherwise plated orcoated
7212.60 -Clad
72.13 Bars androds, hot-rolled, in
irregularly wound coils, ofiron or
non-alloy steel.CTH, except from heading 72.14 Basket 1G/RO/19/Add.1
Page374HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
72.14 Other bars androds ofiron or
non-alloy steel, notfurther worked
than forged, hot-rolled, hot-drawn
orhot-extruded, butincluding those
twisted after rolling.CTH, except from heading 72.13 Basket 1
72.15 Other bars androds ofiron or
non-alloy steel.CTH Basket 1
7215.10 -Offree-cutting steel, notfurther
worked than cold-formed or
cold-finishedAsindicated atheading level
7215.50 -Other, notfurther worked than
cold-formed orcold-finished
7215.90 -Other
72.16 Angles, shapes andsections ofiron
ornon-alloy steel.Asindicated atsplit heading level
ex72.16 (a) Notfurther worked than hot-rolled (a)CTH (IND) (PHI) (CH) Basket 2
(b)CTH, except from 72.08 through 72.12 (US)
(c)CTH, except from 72.08 through 72.15 (JPN)
(CAN) (EC)
ex72.16 (b) Notfurther worked than cold-rolled (a)CTHS (EGY) Basket 2
(b)CTH, except from 72.08 through 72.12 (US)
(c)CTH, except from 72.08 through 72.15 (JPN)
(CAN)
(d)CTHS, except from 72.09, 72.10, ex72.11 (b),ex
72.11 (c),72.12 through 72.15 (EC)
ex72.16 (c) Clad CTHS Basket 1
ex72.16 (d) Plated orcoated with metal (a)CTHS Basket 2
(b)CTH, except from 72.08 through 72.12 (US)
(c)CTH, except from 72.08 through 72.15 (EGY)
(CAN) (EC)
ex72.16 (e) Other (a)CTHS Basket 2
(b)CTH, except from 72.08 through 72.12 (US)G/RO/19/Add.1
Page375HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
(c)CTH, except from 72.08 through 72.15 (JPN)
(CAN) (EC)
7216.10 -U,IorHsections, notfurther
worked than hot-rolled, hot-drawn
orextruded, ofaheight oflessthan
80mm.Asindicated atsplit heading level
-LorTsections, notfurther worked
than hot-rolled, hot-drawn or
extruded, ofaheight oflessthan
80mm:
7216.21 --Lsections
7216.22 --Tsections
-U,IorHsections notfurther
worked than hot-rolled, hot-drawn
orextruded, ofaheight of80mm
ormore.
7216.31 --Usections
7216.32 --Isections
7216.33 --Hsections
7216.40 -LorTsections, notfurther worked
than hot-rolled, hot-drawn or
extruded, ofaheight of80mmor
more
7216.50 -Other angles, shapes andsections,
notfurther worked than hot-rolled,
hot-drawn orextruded
-Angles, shapes andsections, not
further worked than cold-formed or
cold-finished_:
7216.61 --Obtained from flat-rolled products
7216.69 --Other
-OtherG/RO/19/Add.1
Page376HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7216.91 -Cold-formed orcold-finished from
flat-rolled products
7216.99 --Other
72.17 Wire ofiron ornon-alloy steel. Asindicated atsplit heading level
ex72.17 (a) Notplated orcoated (a)CTH (IND) (NZ) (KOR) (JPN) (CH) (PHI) Basket 2
(b)CTH, except from 72.13 through 72.15 (EGY)
(c)CTH, except from 72.13 through 72.15 orchange
from headings 72.13 through 72.15 provided that the
cross-sectional area oftherods isreduced byatleast
50%ortheir diameter isreduced to3mm or
less.(CAN) (US) (AUS)
(d)CTH, except from 72.09, 72.10, 72.12, 72.14
through 72.16 andcold-rolled products ofheading
72.11 (EC)
ex72.17 (b) Plated orcoated with metal (a)CTH (IND) (NZ) (KOR) (JPN) CH) (PHI) Basket 2
(b)CTH, except from 72.13 through 72.15 (EGY)
(c)CTH, except from 72.13 through 72.15 orchange
from headings 72.13 through 72.15 provided that the
cross-sectional area oftherods isreduced byatleast
50%ortheir diameter isreduced to3mm orless
(CAN) (US) (AUS)
(d)CTH, except from 72.09, 72.09, 72.10, 72.12,
72.14 through 72.16 andcold-rolled products of
heading 72.11 (EC)
(e)CTHS
ex72.17 (c) Other a)CTH (IND) (NZ) (KOR) (JPN) (CH) (PHI) Basket 2
(b)CTH, except from 72.13 through 72.15 (EGY)
(c)CTH, except from 72.13 through 72.15 orchange
from headings 72.13 through 72.15 provided that the
cross-sectional area oftherods isreduced byatleast
50%ortheir diameter isreduced to3mm or
less.(CAN) (US) (AUS)
(d)CTH, except from 72.09 ,72.10, 72.12, 72.14
through 72.16 andcold-rolled products ofheading
72.11 (EC)G/RO/19/Add.1
Page377HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
(e)CTHS
7217.10 -Notplated orcoated, whether or
notpolishedAsindicated atsplit heading level
7217.20 -Plated orcoated with zinc
7217.30 -Plated orcoated with other base
metals
7217.90 -Other
72.18 Stainless steel iningots orother
primary forms; semi-finished
products ofstainless steel.CTH Basket 1
72.19 Flat-rolled products ofstainless
steel, ofawidth of600_mm or
more.Asindicated atsplit heading level
ex72.19 (a) Notfurther worked than hot-rolled (a)CTH (MOR) (JPN) (CH) (US)(EC) Basket 2
(b)CTH, except from 72.20 (CAN) (EGY)
ex72.19 (b) Notfurther worked than cold-rolled (a)CTHS (EC) Basket 2
(b)CTH, except from 72.20 (CAN) (EGY)
(c)CTHS, except from ex72.19(c), (d)and(e)(MEX)
ex72.19 (c) Clad CTHS Basket 1
ex72.19 (d) Plated orcoated with metal (a)CTHS Basket 2
(b)CTH (US)
(c)CTH, except from 72.20 (CAN)
ex72.19 (e) Other (a)CTHS Basket 2
(b)CTH (US) (MOR) (JPN) (CH)
(c)CTH, except from 72.20 (CAN)
(d)CTHS, except from ex72.19(b) (MEX)
-Notfurther worked than hot-rolled,
incoils_:Asindicated atsplit heading level
7219.11 --Ofathickness exceeding 10mmG/RO/19/Add.1
Page378HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
7219.12 --Ofathickness of4.75 mmormore
butnotexceeding 10_mm
7219.13 --Ofathickness of3mmormore
butlessthan 4.75 mm
7219.14 --Ofathickness oflessthan 3mm
-Notfurther worked than hot-rolled,
notincoils :
7219.21 --Ofathickness exceeding 10mm
7219.22 --Ofathickness of4.75 mmormore
butnotexceeding 10_mm
7219.23 --Ofathickness of3mmormore
butlessthan 4.75 mm
7219.24 --Ofathickness oflessthan 3mm
-Notfurther worked than cold-rolled
(cold-reduced):
7219.31 --Ofathickness 4.75 mmormore
7219.32 --Ofathickness of3mmormore
butlessthan 4.75 mm
7219.33 --Ofathickness exceeding 1mmbut
lessthan 3mm
7219.34 --Ofathickness of0.5mmormore
butnotexceeding 1mm
7219.35 --Ofathickness oflessthan 0.5mm
7219.90 -Other
72.20 Flat-rolled products ofstainless
steel, ofawidth oflessthan 600
mm.Asindicated atsplit heading level
ex72.20(a) Notfurther worked than hot-rolled (a)CTHS, except from subheadings 7219.11 through
7219.24 (MEX)Basket 2
(b)CTH, except from 72.19 (CAN) (JPN) (EGY) (EC)
(US)G/RO/19/Add.1
Page379HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex72.20 (b) Notfurther worked than cold rolled (a)CTHS, except from cold-rolled products of72.19
when thechange results solely from cutting (EC) (US)Basket 2
(b)CTH, except from ex72.20 (c),(d)and(e)and
from cold-rolled products of72.19 (MEX)
ex72.20 (c) Clad CTHS, except from 72.19 when thechange
results solely from cuttingBasket 1
ex72.20 (d) Plated orcoated with metal (a)CTHS, except from 72.19 when thechange results
solely from cutting (EC)Basket 2
(b)CTH, except from 72.19 when thechange results
solely from cutting (CAN) (JPN) (US)
(c)CTHS, except from ex72.20 (b),from cold-rolled
products of72.19 andfrom 72.19 when thechange
results solely from cutting (MEX)
ex72.20 (e) Other (a)CTHS, except from 72.19 when thechange results
solely from cutting (EC)Basket 2
(b)CTH, except from 72.19 when thechange results
solely from cutting
(c)CTHS, except from ex72.20 (b),from cold-rolled
products of72.19 andfrom 72.19 when thechange
results solely from cutting (MEX)
(d)CTH, except from 72.19 (US)
-Notfurther worked than hot-rolled :Asindicated atsplit heading level
7220.11 --Ofthickness of4.75 mmormore
7220.12 --Ofathickness oflessthan 4.75
mm
7220.20 -Notfurther worked than cold-rolled
(cold-reduced)
7220.90 -Other
72.21 Bars androds, hot-rolled, in
irregularly wound coils, ofstainless
steel.CTH, except from heading 72.22 Basket 1
72.22 Other bars androds ofstainless
steel; angles, shapes andsections of
stainless steel.Asindicated atsplit heading levelG/RO/19/Add.1
Page380HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex72.22 (a) Notfurther worked than hot-rolled (a)CTH (CH) Basket 2
(b)CTH, except from 72.21 (JPN) (CAN)
(c)CTH, except from 72.19 through 72.21 (US) (EC)
(EGY)
ex72.22 (b) Notfurther worked than cold-rolled (a)CTH (CH) Basket 2
(b)CTH, except from 72.21 (CAN)
(c)CTH, except from 72.19 through 72.21 (US)
(d)CTHS, except from cold-rolled products of72.19
through 72.21 (EC) (EGY)
ex72.22 (c) Clad CTHS Basket 1
ex72.22 (d) Plated orcoated with metal (a)CTHS (EC) (EGY) Basket 2
(b)CTH (CH)
(c)CTH, except from 72.21 (CAN)
(d)CTH, except from 72.19 through 72.21 (US)
ex72.22 (e) Other (a)CTH (EC) (EGY) (CH) Basket 2
(b)CTH, except from 72.21 (CAN)
(c)CTH, except from 72.19 through 72.21 (US)
-Bars androds, notfurther worked
than hot-rolled, hot-drawn or
extruded :Asindicated atsplit heading level
7222.11 --Ofcircular cross-section
7222.19 --Other
7222.20 -Bars androds, notfurther worked
than cold-formed orcold-finished
7222.30 -Other bars androds
7222.40 -Angles, shapes andsections
72.23 Wire ofstainless steel. Asindicated atsplit heading level
ex72.23 (a) Notplated orcoated (a)CTH (JPN) (CH) Basket 2
(b)CTH, except from 72.21 through 72.22 (EGY)G/RO/19/Add.1
Page381HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
(c)CTH, except from 72.21 through 72.22 orCTH
from 72.21 through 72.22, provided that the
cross-sectional area oftherods isreduced byatleast
50%ortheir diameter isreduced to3mm orless
(CAN) (US)
(d)CTH, except from cold-rolled products of72.19
through 72.22 (EC)
ex72.23 (b) Plated orcoated with metal (a)CTH (JPN) (CH) Basket 2
(b)CTH, except from 72.21 through 72.22 (EGY)
(c)CTH, except from 72.21 through 72.22 orCTH
from 72.21 through 72.22, provided that the
cross-sectional area oftherods isreduced byatleast
50%ortheir diameter isreduced to3mm orless
(CAN) (US)
(d)CTH, except from cold-rolled products of72.19
through 72.22 (EC)
(e)CTHS
ex72.23 (c) Other (a)CTH (JPN) (CH) Basket 2
(b)CTH, except from 72.21 through 72.22 (EGY)
(c)CTH, except from 72.21 through 72.22 orCTH
from 72.21 through 72.22, provided that the
cross-sectional area oftherods isreduced byatleast
50%ortheir diameter isreduced to3mm orless
(CAN) (US)
(d)CTH, except from cold-rolled products of72.19
through 72.22 (EC)
(e)CTHS
72.24 Other alloy steel iningots orother
primary forms; semi-finished
products ofother alloy steel.CTH Basket 1.
72.25 Flat-rolled products ofother alloy
steel, ofawidth of600mm or
more.Asindicated atsplit heading level
ex72.25(a) Notfurther worked than hot-rolled (a)CTH (CH) (EC) Basket 2
(b)CTH, except from 72.26 (CAN) (EGY)G/RO/19/Add.1
Page382HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex72.25(b) Notfurther worked than cold-rolled CTHS Basket 1
ex72.25(c) Clad CTHS Basket 1
ex72.25(d) Plated orcoated with metal (a)CTHS (EC) Basket 2
(b)CTH, except from 72.26 (CAN)
(c)CTH (CH) (US)
ex72.25(e) Other (a)CTHS (EC) Basket 2
(b)CTH, except from 72.26 (CAN)
(c)CTH (CH) (US)
-Ofsilicon-electrical steel : Asindicated atsplit heading level
7225.11 --Grain-oriented
7225.19 --Other
7225.20 -Ofhigh speed steel
7225.30 -Other, notfurther worked than
hot-rolled, incoils
7225.40 -Other, notfurther worked than
hot-rolled, notincoils
7225.50 -Other, notfurther worked than
cold-rolled (cold-reduced)
-Other :
7225.91 --Electrolytically plated orcoated
with zinc
7225.92 --Otherwise plated orcoated with
zinc
7225.99 --Other
72.26 Flat-rolled products ofother alloy
steel, ofawidth oflessthan 600
mm.Asindicated atsplit heading level
ex72.26(a) Notfurther worked than hot-rolled CTH, except from 72.25 Basket 1G/RO/19/Add.1
Page383HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
ex72.26(b) Notfurther worked than cold-rolled CTHS, except from cold-rolled products of
72.25Basket 1
ex72.26(c) Clad CTHS, except from 72.25 when thechange
results solely from cuttingBasket 1
ex72.26(d) Plated orcoated with metal (a)CTHS, except from 72.25 when thechange results
solely from cutting (JPN)(EC)Basket 2
(b)CTH except from 72.25 when thechange results
solely from cutting (US)
ex72.26(e) Other (a)CTHS, except from 72.25 when thechange results
solely from cutting (JPN)(EC)Basket 2
(b)CTH, except from 72.25 when thechange results
solely from cutting (US)
-Ofsilicon-electrical steel : Asindicated atsplit heading level
7226.11 --Grain-oriented
7226.19 --Other
7226.20 --Ofhigh speed steel
-Other
7226.91 --Notfurther worked than hot-rolled
7226.92 --Notfurther worked than cold-rolled
(cold-reduced)
7226.93 --Electrolytically plated orcoated
with zinc
7226.94 --Otherwise plated orcoated with
zinc
7226.99 --Other
72.27 Bars androds, hot-rolled, in
irregularly wound coils, ofother
alloy steel.CTH, except from heading 72.28 Basket 1G/RO/19/Add.1
Page384HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
72.28 Other bars androds ofother alloy
steel; angles, shapes andsections, of
other alloy steel; hollow drill bars
androds, ofalloy ornon-alloy steel.Asindicated atsplit heading level
ex72.28(a) Notfurther worked than hot-rolled (a)CTH, except from 72.27 (JPN) (CAN) Basket 2
(b)CTH, except from 72.25 through 72.27 (US) (EC)
(EGY)
ex72.28(b) Notfurther worked than cold-rolled (a)CTHS Basket 2
(b)CTHS, except from cold-rolled products of72.25
through 72.27 (EC) (EGY)
ex72.28(c) Clad CTHS Basket 1
ex72.28(d) Plated orcoated with metal (a)CTHS (EC) (EGY) Basket 2
(b)CTH, except from 72.27 (JPN) (CAN)
(c)CTH, except from 72.25 through 72.27 (US)
ex72.28(e) Other (a)CTHS (EC) (EGY) Basket 2
(b)CTH, except from 72.27 (JPN) (CAN)
(c)CTH, except from 72.25 through 72.27 (US)
7228.10 -Bars androds, ofhigh speed steel Asindicated atsplit heading level
7228.20 -Bars androds, ofsilico-manganese
steel
7228.30 -Other bars androds, notfurther
worked than hot-rolled, hot-drawn
orextruded
7228.40 -Other bars androds, notfurther
worked than forged
7228.50 -Other bars androds, notfurther
worked than cold-formed or
cold-finished
7228.60 -Other bars androds
7228.70 -Angles, shapes andsections
7228.80 -Hollow drill bars androdsG/RO/19/Add.1
Page385HSCode
NumberDescription ofGoods Origin Criteria Notes Comments
A B C D E
72.29 Wire ofother alloy steel. Asindicated atsplit heading level
ex72.29(a) Notplated orcoated (a)CTH (JPN) (CH) Basket 2
(b)CTH, except from 72.27 or72.28 orchange from
72.27 or72.28 provided that thecross-sectional area of
therods isreduced byatleast 50%ortheir diameter is
reduced to3mm orless (CAN) (US)
(c)CTH, except from cold-rolled products of72.25
and72.26 (EC) (EGY)
ex72.29(b) Plated orcoated with metal (a)CTH (JPN) (CH) Basket 2
(b)CTH, except from 72.27 or72.28 orchange from
72.27 or72.28 provided that thecross-sectional area of
therods isreduced byatleast 50%ortheir diameter is
reduced to3mm orless(CAN) (US)
(c)CTH, except from cold-rolled products of72.25
and72.26 (EC) (EGY)
(d)CTHS
ex72.29(c) Other (a)CTH (JPN) (CH) Basket 2
(b)CTH, except from 72.27 or72.28 orchange from
72.27 or72.28 provided that thecross-sectional area of
therods isreduced byatleast 50%ortheir diameter is
reduced to3mm orless (CAN) (US)
(c)CTH, except from cold-rolled products of72.25
and72.26 (EC) (EGY)
(d)CTHS
7229.10 -Ofhigh speed steel Asindicated atsplit heading level
7229.20 -Ofsilico-manganese steel
7229.90 -OtherG/RO/19/Add.1
Page386CHAPTER 73
Chapter Notes ::
[Any assembling operation within thisChapter istobeconsidered assubstantial transformation (Basket 2)]
[For thepurposes ofthose rules oforigin which refer toachange ofclassification (i.e.change ofheading orsubheading), thefollowing changes shall not
confer origin :
(a)changes which result from disassembly;
(b)changes which result from packaging orrepackaging; or
(c)changes which result solely from application ofGeneral Rule ofInterpretation 2(a)with respect tocollections ofparts thatarepresented as
unassembled articles ofanother heading orsubheading. (Basket 2)]
HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
Chapter 73 Articles ofiron orsteel
73.01 Sheet piling ofiron orsteel,
whether ornotdrilled, punched or
made from assembled elements;
welded angles, shapes andsections,
oriron orsteelCTH Basket 1
7301.10 -Sheet piling Asindicated atheading level
7301.20 -Angles, shapes andsections
73.02 Railway ortramway track
construction material ofiron or
steel, thefollowing :rails,
check-rails andrack rails, switch
blades, crossing frogs, point rods
andother crossing pieces, sleepers
(cross-ties), fish-plates, chairs, chair
wedges, soleplates (base plates),
railclips, bedplates, tiesandother
material specialized forjointing or
fixing rails.CTH Basket 1G/RO/19/Add.1
Page387HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
7302.10 -Rails Asindicated atheading level
7302.20 -Sleepers (cross-ties)
7302.30 -Switch blades, crossing frogs, point
rods andother crossing pieces
7302.40 -Fish-plates andsoleplates
7302.90 -Other
73.03 Tubes, pipes, andhollow profiles, of
cast ironAsindicated atsplit heading level
ex73.03(a) -With alayer ofasphalt/bitumen,
reinforcement materials and
concrete(a) CTHS (CH) (NOR) Basket 2
(b) CTH (US) (EC) (CAN) (EGY) (JPN)
ex73.03 (b) -Coated inside with alayer of
polyurethane andoutside with a
layer ofpolyurethane or
asphalt/bitumen(a)CTHS (CH) (NOR) Basket 2
(b)CTH (US) (EC) (CAN) (EGY) (JPN)
ex73.03(c) -Other CTH Basket 1
73.04 Tubes, pipes andhollow profiles,
seamless, ofiron (other than cast
iron) orsteel.Asindicated atsubheading level
7304.10 -Line pipe ofakind used foroilor
gaspipelinesAsindicated atsplit subheading level
ex7304.10(a) -Line pipe ofakind used foroilor
gas,(a)CTH (US) (EC) (CH) (EGY) (BRA) Basket 2
pipelines, with alayer ofasphalt/bitumen, (b)CTSH (CAN)
reinforcement materials and concrete (c)CTSHS (NOR)
(a)CTH (US) (EC) (CH) (EGY) (BRA) Basket 2
ex7304.10 (b) -Other. (b)CTSH (CAN)G/RO/19/Add.1
Page388HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
-Casing, tubing anddrill pipe, ofa
kind used indrilling foroilorgas
7304.21 --Drill pipe (a)CTH (US) (EC) (CH) (EGY) (BRA) Basket 2
(b)CTSH (CAN) (JPN)
7304.29 --Other Same proposals foreach subheading
--Other, ofcircular cross-section, of
ironornon-alloy steel :
7304.31 --Cold-drawn orcold-rolled
(cold-reduced)
-Other, ofcircular cross-section, of
stainless steel
7304.41 --Cold-drawn orcold-rolled (cold
reduced)
7304.49--Other
-Other, ofcircular cross-section, of
other alloy steel :
7304.51 --Cold-drawn orcold-rolled (cold
reduced)
7304.59 --Other
7304.90 -Other
73.05 Other tubes andpipes (forexample,
welded, riveted orsimilarly closed),
having circular cross-sections, the
external diameter ofwhich exceeds
406.4 mm, ofiron orsteel.Asindicated atsplit heading level
ex73.05(a) Other tubes andpipes;
-longitudinally submerged arc
welded,(a)CTHS (NOR) Basket 2
-longitudinally welded
-other,G/RO/19/Add.1
Page389HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
with alayer ofasphalt/bitumen,
reinforcement materials andconcrete(b)CTH (US) (CAN) (JPN) (EC) (CH) (EGY)
ex73.05(b) Other CTH Basket 1
-Line pipe ofakind used foroilor
gaspipelinesAsindicated atsplit heading level
7305.11 --Longitudinally submerged arc
welded
7305.12 --Other, longitudinally welded
7305.19 --Other
7305.20 -Casing ofakind used indrilling for
oilorgas
-Other, welded :
7305.31 --Longitudinally welded
7305.39 --Other
7305.90 -Other
73.06 Other tubes, pipes andhollow
profiles (forexample, open seam or
welded, riveted orsimilarly closed),
ofiron orsteel.Asindicated atsplit heading level
ex73.06(a) -Line pipe ofakind used foroilor
gaspipelines :With alayer of
asphalt/bitumen, reinforcement
materials andconcrete(a)CTHS (NOR) Basket 2
(b)CTH (US) (CAN) (JPN) (EC) (CH) (EGY)
ex73.06(b) -Line pipe ofakind used foroilor
gaspipelines :OtherCTH Basket 1
7306.10 -Line pipe ofakind used foroilor
gaspipelinesAsindicated atsplit heading levelG/RO/19/Add.1
Page390HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
7306.20 -Casing andtubing ofakind used in
drilling foroilorgas
7306.30 -Other, welded, ofcircular
cross-section, ofironornon-alloy
steel
7306.40 -Other, welded, ofcircular
cross-section, ofstainless steel
7306.50 -Other, welded, ofcircular
cross-section, ofother alloy steel
7306.60 -Other, welded, ofnon-circular
cross-section
7306.90 -Other
73.07 Tube orpipe fittings (for
example, couplings, elbows,
sleeves), ofiron orsteel.CTH Basket 1
-Cast fittings : Asindicated atheading level
7307.11 --Ofnon-malleable castiron
7307.19 --Other
-Other, ofstainless steel :
7307.21 --Flanges
7307.22 --Threaded elbows, bends andsleeves
7307.23 --Butt welding fittings
7307.29 --Other
-Other :
7307.91 --Flanges
7307.92 --Threaded elbows, bends andsleeves
7307.93 --Butt welding fittings
7307.99 --OtherG/RO/19/Add.1
Page391HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
73.08 Structures (excluding prefabricated
buildings ofheading No.94.06) and
parts ofstructures (forexample,
bridges andbridge-sections,
lock-gates, towers, lattice masts,
roofs, roofing frame-works, doors
andwindows andtheir frames and
thresholds fordoors, shutters,
balustrades, pillars andcolumns),
ofiron orsteel; plates, rods, angles,
shapes, sections, tubes andthelike,
prepared foruseinstructures, of
iron orsteel.Asindicated atsplit heading level
ex73.08 (a) Structures (a) CTH (PHI) (EC) Basket 2
(b) CTHS
ex73.08 (b) Parts ofstructures (a)CTH (PHI) (EC) Basket 2
(b)CTHS
ex73.08(c) Plates, rods, angles, shapes, sections,
tubes andthelike, prepared forusein
structures, ofironorsteel(a)CTH (JPN) (PHI)
(b)CTH, except from 72.08 through 72.16, 73.01,
73.04 through 73.06 (US)Basket 2
(c)CTH, except from 7301.20 (EC)
(d)CTH, except from 72.16 when thechange results
from thefollowing operations :
(1)Drilling, punching, notching, cutting, cambering or
sweeping, whether performed individually orin
combination;
(2)Adding attachments orweldments forcomposite
construction;
(3)Adding attachments forhandling purposes;
(4)Adding weldments, connectors orattachments to
H-sections orI-sections, provided that the
maximum dimension oftheweldments, connectors
orattachments isnotgreater than thedimension
between theinner surfaces oftheflanges ofthe
H-sections orI-sections;G/RO/19/Add.1
Page392HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
(5)Painting, galvanizing orotherwise coating; or
(6)Adding asimple base plate without stiffening
elements, individually orincombination with
drilling, punching, notching orcutting, tocreate
anarticle suitable asacolumn (CAN)
(e)CTH, except from 72.16 when thechange results
from thefollowing operations :
(1)Drilling, punching, notching, cutting, cambering or
sweeping, whether performed individually orin
combination;
(2)Adding attachments orweldments forcomposite
construction;
(3)Adding attachments forhandling purposes;
(4)Adding weldments, connectors orattachments to
H-sections orI-sections, provided that the
maximum dimension oftheweldments, connectors
orattachments isnotgreater than thedimension
between theinner surfaces oftheflanges ofthe
H-sections orI-sections;
(5)Painting (EGY)
7308.10 -Bridges andbridge-sections Asindicated atsplit heading level
7308.20 -Towers andlattice masts
7308.30 -Doors, windows andtheir frames
andthresholds fordoors
7308.40 -Equipment forscaffolding,
shuttering, propping orpitpropping
7308.90 -Other
73.09 Reservoirs, tanks, vats andsimilar
containers foranymaterial (other
than compressed orliquefied gas),
ofiron orsteel, ofacapacity
exceeding 300l,whether ornot
lined orheat-insulated, butnot
fitted with mechanical orthermal
equipment.CTH Basket 1G/RO/19/Add.1
Page393HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
73.10 Tanks, casks, drums, cans, boxes
andsimilar containers, forany
material (other than compressed or
liquefied gas), ofiron orsteel, ofa
capacity notexceeding 300l,
whether ornotlined or
heat-insulated, butnotfitted with
mechanical orthermal equipment.CTH Basket 1
7310.10 -Ofacapacity of50lormore Asindicated atheading level
-Ofacapacity oflessthan 50l
7310.21 --Cans which aretobeclosed by
soldering orcrimping
7310.29 --Other
73.11 Containers forcompressed or
liquefied gas, ofiron orsteel.CTH Basket 1
73.12 Stranded wire, ropes, cables, plaited
bands, slings andthelike, ofiron
orsteel, notelectrically insulated.Asindicated atsubheading level
7312.10 -Stranded wire, ropes andcables Asindicated atsplit subheading level
ex7312.10(a) Armoured steel stranded wire (a)CTSHS (SG) Basket 2
(b)CTSH
(c)CTH
ex7312.10(b) Other stranded wire, ropes andcables CTH Basket 1
7312.90 -Other CTH Basket 1
73.13 Barbed wire ofiron orsteel;
twisted hoop orsingle flatwire,
barbed ornot, andloosely twisted
double wire, ofakind used for
fencing, ofiron orsteel.CTH Basket 1G/RO/19/Add.1
Page394HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
73.14 Cloth (including endless bands),
grill, netting andfencing, ofiron or
steel wire; expanded metal ofiron
orsteel.CTH Basket 1
-Woven cloth : Asindicated atheading level
7314.12 --Endless bands formachinery, of
stainless steel
7314.13 --Other endless bands formachinery
7314.14 --Other woven cloth, ofstainless
steel
7314.19 --Other
7314.20 -Grill, netting andfencing, welded
attheintersection, ofwire with a
maximum cross-sectional dimension
of3mmormore andhaving a
mesh sizeof100cm²ormore
-Other grill, netting andfencing,
welded attheintersection :
7314.31 --Plated orcoated with zinc
7314.39 --Other
-Other cloth, grill, netting and
fencing :
7314.41 --Plated orcoated with zinc
7314.42 --Coated with plastics
7314.49 --Other
7314.50 -Expanded metal
73.15 Chain andparts thereof, ofiron or
steel.Asindicated atsubheading level
-Articulated linkchain andparts
thereofG/RO/19/Add.1
Page395HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
7315.11 --Roller chain (a)CTH orCTSH from subheading 7315.19 (JPN) Basket 2
(b)CTSH (CAN) (US) (PHI)
(c)CTH(CH) (EGY) (EC)
7315.12 --Other chain (a)CTH orCTSH from subheading 7315.19 (JPN) Basket 2
(b)CTSH (CAN) (US) (PHI)
(c)CTH (CH) (EGY) (EC)
7315.19 --Parts (a)CTH (JPN) (US) (CH) (EGY) (EC) Basket 2
(b)CTSH (CAN) (PHI)
7315.20 -Skid chain (a)CTH orCTSH from subheading 7315.90 (JPN) Basket 2
(b)CTSH(CAN) (US) (PHI)
(c)CTH (CH) (EGY) (EC)
7315.81
7315.82
7315.89-Other chain :
--Stud-link
--Other, welded link
--OtherAsindicated atsubheading 7315.20 Basket 2
7315.90 -Other parts (a)CTH (JPN) (US) (CH) (EGY) (EC) Basket 2
(b)CTSH (CAN) (PHI)
73.16 Anchors, grapnels andparts
thereof, ofiron orsteel.CTH [orchange toarticles ofthisheading from parts
ofthesame heading]Basket 2
73.17 Nails, tacks, drawing pins,
corrugated nails, staples (other than
those ofheading No.83.05) and
similar articles, ofiron orsteel,
whether ornotwith heads ofother
material, butexcluding such articles
with heads ofcopper.CTH [orchange toarticles ofthisheading from parts
orarticles ofthesame heading]Basket 2G/RO/19/Add.1
Page396HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
73.18 Screws, bolts, nuts, coach screws,
screw hooks, rivets, cotters,
cotter-pins, washers (including
spring washers) andsimilar articles,
ofiron orsteel.CTH [orchange toarticles ofthisheading from parts
orarticles ofthesame heading]Basket 2
-Threaded articles Asindicated atheading level
7318.11 --Coach screws
7318.12 --Other wood screws
7318.13 --Screw hooks andscrew rings
7318.14 --Self-tapping screws
7318.15 --Other screws andbolts, whether or
notwith their nuts orwashers
7318.16 --Nuts
7318.19 --Other
-Non-threaded articles :
7318.21 --Spring washers andother lock
washers
7318.22 --Other washers
7318.23
7318.24
7318.29--Rivets
--Cotters andcotter-pins
--Other
73.19 Sewing needles, knitting needles,
bodkins, crochet hooks, embroidery
stilettos andsimilar articles, foruse
inthehand, ofiron orsteel; safety
pins andother pins ofiron orsteel,
not elsewhere specified orincluded.CTH Basket 1
7319.10 -Sewing, darning orembroidery
needlesAsindicated atheading level
7319.20 -Safety pinsG/RO/19/Add.1
Page397HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
7319.30 -Other pins
7319.90 -Other
73.20 Springs andleaves forsprings, of
iron orsteel.CTH Basket 1
7320.10 -Leaf-springs andleaves therefor Asindicated atheading level
7320.20 -Helical springs
7320.90 -Other
73.21 Stoves, ranges, grates, cookers
(including those with subsidiary
boilers forcentral heating),
barbecues, braziers, gas-rings, plate
warmers andsimilar non-electric
domestic appliances andparts
thereof, ofiron orsteel.Asindicated atsubheading level
-Cooking appliances andplate
warmers:
7321.11 --Forgasfuelorforboth gasand
other fuels(a)CTH [orchange within thisheading asaresult of
assembly]Basket 2
(b)CTSH (CAN)
7321.12 --Forliquid fuel (a)CTH [orchange within thisheading asaresult of
assembly]Basket 2
(b)CTSH (CAN)
7321.13 --Forsolid fuel (a)CTH [orchange within thisheading asaresult of
assembly]Basket 2
(b)CTSH (CAN)
-Other appliances
7321.81 --Forgasfuelorforboth gasand
other fuels(a)CTH [orchange within thisheading asaresult of
assembly]Basket 2
(b)CTSH (CAN)
7321.82 --Forliquid fuel (a)CTH [orchange within thisheading asaresult of
assembly]Basket 2G/RO/19/Add.1
Page398HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
(b)CTSH (CAN)
7321.83 --Forsolid fuel (a)CTH [orchange within thisheading asaresult of
assembly]Basket 2
(b)CTSH (CAN)
7321.90 -Parts (a)CTH [orchange within thisheading asaresult of
assembly]Basket 2
(b)CTH (CAN)
73.22 Radiators forcentral heating, not
electrically heated, andparts
thereof, ofiron orsteel; airheaters
andhotairdistributors (including
distributors which canalso
distribute fresh orconditioned air),
notelectrically heated,
incorporating amotor-driven fanor
blower, andparts thereof, ofiron
orsteel.CTH [orchange within thisheading asaresult of
assembly]Basket 2
7322.11
7322.19-Radiators andparts thereof:
--Ofcastiron
--OtherAsindicated atheading level
7322.90 -Other
73.23 Table, kitchen orother household
articles andparts thereof, ofiron or
steel; iron orsteel wool; pot
scourers andscouring orpolishing
pads, gloves andthelike, ofiron or
steel.CTH [orchange within thisheading asaresult of
assembly]Basket 2
7323.10 -Iron orsteel wool; potscourers and
scouring orpolishing pads, gloves
andthelikeAsindicated atheading level
-Other :G/RO/19/Add.1
Page399HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
7323.91 --Ofcastiron, notenamelled
7323.92 --Ofcastiron, enamelled
7323.93 --Ofstainless steel
7323.94 --Ofiron(other than castiron) or
steel, enamelled
7323.99 --Other
73.24 Sanitary ware andparts thereof, of
iron orsteel.Asindicated atsubheading level
7324.10 -Sinks andwash basins, ofstainless
steelAsindicated atsplit subheading level
ex7324.10(a) Steel enamelled sinks (a)CTSHS (SG) Basket 2
(b)CTH [orchange within thisheading asaresult of
assembly]
ex7324.10(b) Other sinks andwash basins, of
stainless steelCTH [orchange within thisheading asaresult of
assembly]Basket 2
-Baths
7324.21 --Ofcastiron, whether ornot
enamelledCTH [orchange within thisheading asaresult of
assembly]Basket 2
7324.29 --Other CTH [orchange within thisheading asaresult of
assembly]Basket 2
7324.90 -Other, including parts CTH [orchange within thisheading asaresult of
assembly]Basket 2
73.25 Other cast articles ofiron orsteel. CTH [orchange within thisheading asaresult of
assembly]Basket 2
7325.10 -Ofnon-malleable castiron Asindicated atheading level
-Other
7325.91 --Grinding balls andsimilar articles
formills
7325.99 --OtherG/RO/19/Add.1
Page400HSCode
NumberDescription Origin Criteria Notes Comments
A B C D E
73.26 Other articles ofiron orsteel. CTH [orchange within thisheading asaresult of
assembly]Basket 2
-Forged orstamped, butnotfurther
workedAsindicated atheading level
7326.11 --Grinding balls andsimilar articles
formills
7326.19 --Other
7326.20 -Articles ofironorsteel wire
7326.90 -OtherG/RO/19/Add.1
Page 401
TERMINOLOGY GUIDE
Iftheruleispresented onheading level:
Forheading:
CTH - change tothisheading from anyother heading
Forsplitheading:
CTH - change tothissplitheading fromanyother heading (N.B. changes fromother
splits ofthisheading areexcluded.)
CTHS - change tothissplitheading from anyother heading orfrom other splits of
thisheading
Iftheruleispresented onsubheading level:
Forsubheading:
CTSH - change tothissubheading from anyother subheading
Forsplitsubheading:
CTSH - change tothissplitsubheading fromanyother subheading (N.B. changes from
other splits ofthissubheading areexcluded)
CTSHS - change tothissplitsubheading fromanyother subheading orfromother splits
ofthissubheadingG/RO/19/Add.1
Page 402
Brussels, 17October 1997.
UNRESOLVED ISSUES FOR DECISION
BYTHE COMMITTEE ONRULES OFORIGIN
_____________
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ON
RULES OFORIGIN FOR ENDORSEMENT BYTHE COMMITTEE ONRULES OFORIGIN -
DESIGNATED AS“BASKET 1”.(intheAnnex)
_____________
FOR CHAPTER 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OFSUCH ARTICLES
______________
TheCommittee onRules ofOrigin isinvited todecide whether theproducts resulting from
theprocesses setoutbelow haveundergone theirlastsubstantial transformation.
ISSUE FOR DECISION NO.1
1. Assembly ofmusical instruments from parts classified inheading 92.09.
Differing views presented intherelevant Technical Committee discussions
Option A
2. Inallcases, theassembly ofmusical instruments ofChapter 92using parts classified in
heading 92.09 results insubstantial transformation. Origin isnotconferred, however, ifparts of
heading 92.09 arecollected andtheresulting collection isclassified asamusical instrument pursuant
toGeneral Interpretative Rule2(a)oftheHarmonized System.
Option B
3. Given themany possible assemblies involved, which mayinclude theuseofsubassemblies
andofparts which maypossess thefinalcharacter ofthefinished goods, itcannot beconcluded, as
ageneral rule,thatchange oftariff classification from parts classified inheading 92.09 tomusical
instruments classified intheother headings ofChapter 92expresses substantial transformation.
Substantial transformation takes place inthiscontext onlywhen theincrease invalue acquired asa
result ofworking andprocessing and,ifapplicable, theincorporation ofpartsoriginating inthecountry
ofmanufacture, represents atleast45%ofthetheex-works price oftheproduct.
Relevant HScodenumbers
4. Headings 92.01 through 92.08G/RO/19/Add.1
Page 403
ISSUE FOR DECISION NO.2
5. Transformations which takeplace within theheadings ofChapter 92inconnection withthe
production ofmusical instruments.
Differing views presented intherelevant Technical Committee discussions
Option A
6. With theexceptions oftariff shifts resulting solely fromtheapplication ofGIR2(a),ortariff
shifts resulting from disassembly, change oftariff classification attheHSheading levelissufficient
toreflect substantial transformation forthemusical instruments ofChapter 92.Thisconclusion is
based onatechnical review oftheproduction possibilities forthese goods which showed that,in
particular, changes fromtheheading forparts(92.09) totheheadings forinstruments (92.01 through
92.08) accurately reflect substantial transformation andshould beorigin conferring. Correspondingly,
thisreview showed thatthere arenochanges within HSheadings from incomplete, unfinished,
unassembled ordisassembled goods tocomplete andassembled musical instruments which should be
considered asreflecting substantial transformation.
Option B
7. Forthemusical instruments ofChapter 92thecriterion ofchange oftariff heading should be
thestarting point. However, because ofthecomplexity oftheproducts covered inthese headings and
thelarge number ofpossible production operations, itcannot beassumed thatchange ofheading from
heading 92.09 (parts) toheadings 92.01 through 92.08 reflects substantial transformation. Aresidual
(subsidiary) ruleisneeded notonlytoreflect assemblies ofparts(seeOption BinIssue 1above), but
alsotoreflect thatsubstantial transformation maytakeplace forheadings 92.01 through 92.08 without
change ofclassification attheheading level. Thisruleprovides thatorigin isconferred irrespective
ofchange oftariff heading bymanufacture when theincrease invalue acquired asaresult ofworking
andprocessing and,ifapplicable, theincorporation ofpartsoriginating inthecountry ofmanufacture,
represents atleast45%ofthetheex-works price oftheproduct. Theassumption thatonlychanges
oftariffheadingreflectsubstantialtransformationshouldnotbeacceptedforthesegoodsbecausechanges
ofclassification under theHarmonized System cannot reflect allthepossibilities.
Relevant HScodenumbers
8. Headings 92.01 through 92.08
References
9. Doc. 41.245 (Secretariat ’slistofBasket 2issues)
Doc. 41.493 (Secretariat ’sBasket 2working document)
Doc. 40.245, Annexes H/1&H/2(Report ofthe4thSession)G/RO/19/Add.1
Page 404
RULES OFORIGIN RELATING TOUNRESOLVED ISSUES SUBMITTED BYTHETECHNICAL
COMMITTEE ONRULES OFORIGIN FORDECISION BYTHE COMMITTEE ONRULES OF
ORIGIN;
AGREED RULES OFORIGIN SUBMITTED BYTHE TECHNICAL COMMITTEE ONRULES
OFORIGINFORENDORSEMENTBYTHECOMMITTEEONRULESOFORIGIN-DESIGNATED
AS“BASKET 1”;
(Chapter 92)G/RO/19/Add.1
Page405C.PRODUCT SPECIFIC RULES
CHAPTER 92
[Chapter Legal Note
1. Forthepurposes ofthose rules oforigin which refertoachange ofclassification (i.e.change ofheading orchange ofsubheading), thefollowing
changes shallnotconfer origin:
a) changes which result from disassembly,
b) changes which result from packaging orrepackaging, or
c) changes which result solely from application ofGeneral RuleofInterpretation 2(a)withrespect tocollections ofparts thatarepresented
asunassembled articles ofanother heading orsubheading. Basket 2]
HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
Chapter 92 Musical instruments; parts and
accessories ofsuch articlesAsindicated atheading level
92.01 Pianos, including automatic pianos;
harpsichords andother keyboard
stringed instruments.[CTH ]
[CTH except from 92.09 ;or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing andifapplicable the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct]Submitted toCRO fordecision
92.02 Other string musical instruments
(forexample, guitars, violins,
harps).[CTH ]
[CTH except from 92.09 ;or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing andifapplicable the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct]Submitted toCRO fordecisionG/RO/19/Add.1
Page406HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
92.03 Keyboard pipe organs; harmoniums
andsimilar keyboard instruments
with freemetal reeds.[CTH ]
[CTH except from 92.09 ;or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing andifapplicable the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct]Submitted toCRO fordecision
92.04 Accordions andsimilar instruments;
mouth organs.[CTH ]
[CTH except from 92.09 ;or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing andifapplicable the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct]Submitted toCRO fordecision
92.05 Other wind musical instruments
(forexample, clarinets, trumpets,
bagpipes).[CTH ]
[CTH except from 92.09 ;or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing andifapplicable the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct]Submitted toCRO fordecisionG/RO/19/Add.1
Page407HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
92.06 Percussion musical instruments (for
example, drums, xylophones,
cymbals, castanets, maracas).[CTH ]
[CTH except from 92.09 ;or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing andifapplicable the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct]Submitted toCRO fordecision
92.07 Musical instruments, thesound of
which isproduced, ormust be
amplified, electrically (forexample,
organs, guitars, accordions).[CTH ]
[CTH except from 92.09 ;or
Manufacture where theincrease invalue
acquired asaresult ofworking and
processing andifapplicable the
incorporation ofparts originating inthe
country ofmanufacture represents atleast
45%oftheex-works price oftheproduct]Submitted toCRO fordecision
92.08 Musical boxes, fairground organs,
mechanical street organs,
mechanical singing birds, musical
saws andother musical instruments
notfalling within anyother heading
ofthisChapter; decoy calls ofall
kinds; whistles, callhorns andother
mouth-blown sound signalling
instruments.[CTH ]
[CTH except from 92.09 ;orManufacture
where theincrease invalue acquired asa
result ofworking andprocessing andif
applicable theincorporation ofparts
originating inthecountry ofmanufacture
represents atleast 45%oftheex-works
price oftheproduct ]Submitted toCRO fordecision
92.09 Parts (forexample, mechanisms for
musical boxes) andaccessories (for
example, cards, discs androlls for
mechanical instruments) ofmusical
instruments; metronomes, tuning
forks andpitch pipes ofallkinds.CTH Basket 1
9209.10 -Metronomes, tuning forks and
pitch pipesAsspecified forheadingG/RO/19/Add.1
Page408HSCode
numberDescription ofgoods Origin Criteria Notes Comments
A B C D E
9209.20 -Mechanisms formusical boxes
9209.30 -Musical instrument strings
-Other :
9209.91 --Parts andaccessories forpianos
9209.93 --Parts andaccessories forthe
musical instruments ofheading No.
92.03
9209.94 --Parts andaccessories forthe
musical instruments ofheading No.
92.07
9209.99 --Other
9209.92 --Parts andaccessories forthe
musical instruments ofheading No.
92.02