WORLD TRADE
ORGANIZATIONG/RO/45/Add.3/Rev.2
16 November 2001
(01-5830)
Committee on Rules of Origin
INTEGRATED NEGOTIATING TEXT FOR THE
HARMONIZATION WORK PROGRAMME
CHAPTERS 25-27 (MINERAL PRODUCTS)
Note by the Secretariat
Revision
1. At its meeting on 10 May 1996, the Committee on Rules of Origin (CRO) decided to establish
an Integrated Negotiating Text (INT) for the Harmonization Work Programme.  The first INT was
circulated in document G/RO/W/13 (24 Ma y 1996), and had been periodically updated
(G/RO/W/13/Rev.1-3, G/RO/W/13/Rev .3/Add.1 and 2).  A further consolidated INT was circulated in
document G/RO/41(3 September 1999), and has also  been periodically updated (JOB(99)/5869, JOB
(99)/7617, JOB(00)/1573, JOB(00)/3230, JOB(00) /5207 and JOB(00)/7194).
2. The attached document is the latest update of the negotiating text of chapters 25-27 (mineral
products), and reflects the progress made by the CRO in September/October 2001.G/RO/45/Ad d.3/Rev.2
Page 2
ISSUE NO. 1: IS THE PRODUCTION OF CEMENT FROM CLINKER A SUBSTANTIAL
TRANSFORMATION?
OPTION A:
1. The obtaining of cement from clinker is a substantial transformation.  The rule of origin for
the cement of subheadings 2523.21 - 2523.90 should be based on a change of subheading from the
clinkers of subheading 2523.10.  The following technical information has been provided in support of
this option:
2. Characteristics of clinkers and cement:  Cement and clinkers are two different articles of
commerce with different character and properties, us es and name.  Clinkers are obtained from firing
limestone containing a suitable proportion of clay.  Clinkers consist mainly of calcium silicates in
pebble form.  The clinkers cannot be used as a building material unless transformed into cement.
They do not have the same bonding effect as cement when mixed with fine and coarse aggregates to
produce concrete for use in construction.  Cement, on the other hand, has to meet certain
specifications like minimum fineness of 225 m²/kg and minimum compressive strength in order to beused in concrete work.  Various types of cement can be produced from the same clinkers.  To obtain
cement from clinkers, the clinkers have to be ground to higher fineness and interground ingredients
and additives are introduced during the grinding process.  It is considered that it is the fact of a new
product and not the process which determines that a substantial transformation has occurred.
3. Production of cement:  It is the transformation from clinkers to cement which is the last
substantial transformation to obtain cement.  To prepare the final product, cement, there may be
several transformations.  Origin should be conferred based on the last substantial transformation.  The
production of clinkers to cement involves grinding under precise control of temperature in the finish
mill to prevent agglomeration.  Gypsum and interground ingredients such as slag for Portland BlastFurnace Cement, limestone for masonry cement, and materials like coal fly ash and silica fume are
mixed during the grinding process.  The process has to be precise to achieve certain specifications
such as minimum compressive strength and fineness.
4. The grinding process effectively transforms clinker into a new finished product, cement,
which can then be used for concrete work.  The finished product, cement has different properties
compared to clinkers.  Cement should satisfy certain chemical properties depending on the final use ofthe cement.  The technical precision of the end product such as precise and equal particle size fineness
and minimum compressive strength to conform with industry standards for cement and for the product
to fulfil its function were important in identifying a new product.
5. In response to the proposition that grinding alone is not substantial transformation, it is argued
that firstly, grinding is not a simple operation.  It requires high consumption of energy and precise
control of the temperature in the finish mill.  For the production of cement, the clinkers have to be
grounded to a precise particle size and fineness in order to conform to industry standards of minimum
compressive strength.  Secondly, grinding is always combined with other processes including the
proportionally controlled mixing and blending with other materials such as blast furnace slag, and thatthe entire process represents substantial transformation. It was further stated that there is no trade in
ground clinkers not further processed into cement and that such ground clinkers were an intermediate
product that could not be used for any purpose other than further processing into cement.
(CH, COL,  EC, IND, KOR, MAU,  PHI, NZ, [CZ])G/RO/45/Ad d.3/Rev.2
Page 3
OPTION B:
6. The process to prepare cement from clinker is not a substantial transformation.  The rule of
origin for the cement of subheadings 2523.21 - 2523.90 should be based on a change of heading from
the minerals of headings 25.21 - 25.23.
7. Clinker is prepared from primary raw materials including limestone, clay, shale and iron ore.
The principal steps in manufacturing clinker consist of crushing, grinding, mixing, and burning raw
materials to make clinker. The clinker is then ground to make powdered cement.  A change from
clinker of subheading 2523.10 to cements of subheadings 2523.21 to 2523.90 does not entail a
substantial transformation.  In fact the processes required to prepare clinkers are more varied and
complex than the grinding necessary to convert the clinker into powdered cement
8. Production of cement from clinker is a “simple” process.  It is merely ground to reduce the
size of clinkers to cement.  Grinding alone is not considered a substantial transformation.  It was noted
that the HS subheading explanatory note defines “Portland cement”  as “cement obtained by grinding
Portland clinker with the possible addition of a small quantity of calcium sulphate” and that it mightbe necessary to define supplementary criteria to qualify the rule in order to separate “simple”
grinding.  (AUS, BRA, CAN, CHI,  JPN, MEX, US, EGY, [CZ])
Relevant HS code number
9. Subheadings 2523.21 (Portland cement: white cement, whether or not artificially coloured),
2523.29 (Portland cement: other), 2523.30 (Aluminous cement) and 2523.90 (Other hydraulic
cements)
References
10. Report of the 3rd Session (D oc. 39.870, Annexes C1 and C2)
Report of the 8th Session (Doc. 41.211, Annexes K1 and K2)
Reference document (Doc. 39.861/Add 7, pages 4 to 5)
Reference document (Doc. 41.252, Appendix 2)
Reference document (Doc. 41.506)
ISSUE NO. 2:    IS THE CRUSHING OR POWDERING OF NATURAL STEATITE AND TALC A
SUBSTANTIAL TRANSFORMATION?
Differing views presented in the re levant Technical Committee discussion
OPTION A :
11.         The crushing or powdering of natural steatite or talc is a substantial transformation.  The rule
of origin should be based on a change at subheading level form the not crushed or powdered material
of 2526.10.
12.         The key element for consideration in deciding if a substantial transformation had occurred by
crushing or powdering was that the end product had a different character and uses.  The complexity of
the process itself was not a primary factor in this decision and should not be given much emphasis.
The technical precision of the end product such as precise and equal particle size for the product to
fulfil its function were important in identifying a new product.G/RO/45/Ad d.3/Rev.2
Page 4
OPTION B :
13.         Merely grinding is not considered to bring about a substantial transformation.  The country of
origin is where the good is obtained in its natura l or unprocessed state.  (BRA, CAN, CH, EC, IND,
PHI, US)
Relevant HS code number
14.         Subheadings 2526.20 (Natural steatite, whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc: crushed or
powdered)
References
15.         Report of the 3rd Session (Doc.  39.870, Annexes C1 and C2)
Report of the 8th Session (D oc. 41.211, Annexes K1 and K2)
Issue for Decision, No. 3
16.         Is the processing of molybdenum ore into molybdenum concentrate (lubricant) of 25.30 a
substantial transformation?
Differing views presented in the re levant Technical Committee discussion
OPTION A :
17.         The processing of molybdenum ore into molybdenum concentrate (lubricant) of 25.30 is a
substantial transformation.
18.         The Molybdenite concentrates classified in heading 25.30 are obtain ed from molybdenum
ores (26.13) by certain physical treatments such as  washing, grinding, flotation and by heat treatment,
other than calcination, designed to drive off traces of oil and water, for non-metallurgical uses
(lubrication).  Other Molybdenite concentrates obtained by calcination or roasting remain classified
with the ore in heading 26.13.  Because different methods of processing the ores have been used it is
not possible to reclassify between the headings as a result of a decision on change of use.  It is not
necessary therefore to provide an exclusion of change from molybdenum concentrates of 26.13 and
the rule of origin should be CTH to provide for manufacture from the molybdenum ore of 26.13.
19.         The conclusion that a substantial transformati on has occurred is based firstly on the
conclusion that a new product with new uses and characteristics has been produced.  The nature of the
process and how complex is not a decisive factor.
OPTION B :
20.         Molybdenum concentrates are classified in head ings 25.30 and 26.13.  A change of
classification between these products is not a substantial transformation.
21.         The rule of origin should be CTH except from the concentrates of heading 26.13.
Relevant HS code number
22.         Part of heading 25.30 (Mineral  substances not elsewhere specified or included)G/RO/45/Ad d.3/Rev.2
Page 5
References
23.         Report of the 3rd Session (Doc. 39.870, Annexes C1 and C2)
Report of the 8th Session (D oc. 41.211, Annexes K1 and K2)
Issue for Decision, No. 4
24.         Is the conversion of metal ores into c oncentrates, including by calcination or roasting, a
substantial transformation?
Differing views presented in the re levant Technical Committee discussion
OPTION A :
25.         Metal ores extracted from the mines are always accompanied by such unwanted matter as
mud, dirt and gangue which can add to the costs of transport or hamper subsequent metallurgical
operations.  To remove such unwanted matter, metal ores are normally converted into metal ore
concentrates.  Concentration is a substantial transformation of the ore and the rule of origin should be
based on a change within the heading.
26.         The concentration of ores is a process to enrich the ore by a series of operations applied
sequentially in two phases:  mechanical preparation by primary crushing, screening, secondary
crushing and screening, tertiary crushing and screening, grinding to less than 0.4mm to free the ore
completely;  separation phase:  by either gravity process, magnetic separation or flotation with
chemical reagents.  An ore can contain as little as 5-15% of the main material and it is not economical
to ship in this form.  It is therefore normal to co ncentrate the product.  Generally this is done near the
mine, but not always.  It is therefore possible that two countries may be involved in the obtaining of
the ores and of the concentrates of the ores.  It is a complicated process and the fact that it normally
happens in the same country is not relevant to the issue of substantial transformation which should be
based on the fact of production of a new product: a concentrate.  Other physical or physico-chemical
operations for concentration include magnetic separation, gravimetric separation, flotation, screening,
settling and filtering.  Calcination or roasting are also methods of concentration considered to be
substantial.
27.         It is possible that several minerals can be found together in the ore and concentration in this
case also separates the different metals to produce a product with a new and different character and
use.  The product acquires a new status.  It is not necessary for the rule to specify certain processes as
substantial transformation.
28.         It is recognised that there is a difference in the character of a naturally occurring high
concentration ore that is obtained in that form from the ground and concentrates obtained from low
grade ore by processing.  The former originates in the country where it is obtained in its natural or
unprocessed state and the latter, which has been substantially transformed, originates in the country
where the concentration takes place.
OPTION B :
29.         Ores are not traded internationally exce pt as concentrates.  The Concentration of ores happens
near the area of mining of the ores.  The process of removing slag is not considered to be a substantial
transformation.  High grade ores can have naturally the same concentration as a concentrate.  If the
product occurs naturally it is not appropriate to have a substantial transformation rule.G/RO/45/Ad d.3/Rev.2
Page 6
Relevant HS code number
30.         Headings 26.01 to 26.17 (Ores and concentr ates)
References
31.         Report of the 3rd Session (Doc. 39.870, Annexes C1 and C2)
Report of the 8th Session (D oc. 41.211, Annexes K1 and K2)
Reference document (Doc. 41.384, page 2)
Reference document (Doc. 41.424, page 17)
Issue for Decision, No. 5
32          Is the production of briquettes, ovoids and similar solid fuels manufactured from coal a
substantial transformation?
Differing views presented in the re levant Technical Committee discussion
OPTION A :
33.         The manufacture of briquettes, ovoids and simila r solid fuels from coal is considered to be a
substantial transformation.  The rule should be CTSH  to provide for processing from the coal of the
same heading.
34.         The process calls for complicated operations including crushing coal, subjecting the coal  to
low temperature carbonisation to produce coal char, mixing it with bind materials, pressing it into
shape as briquettes or ovoids or other shapes and drying.  Furthermore, the resultant goods, which can
be ignited easier can be burnt stronger, can emit less smell and can be preserved longer than the
original goods, and has thus become a new product.
OPTION B :
35.         The processes to obtain the goods of this subheading do not bring about a substantial
transformation.  Origin should be the country where the coal is obtained in its natural or unprocessed
state.
Relevant HS code number
36.         Subheading 2701.20 (Briquettes, ovoids and similar solid fuels manufactured from coal)
References
37.         Report of the 3rd Se ssion (Doc. 39.870, Annexes C1 and C2)
Report of the 8th Session (Doc. 41.211, Annexes K1 and K2)
Reference document (Doc. 39.861/Add. 6, page 4)
Reference document (Doc. 41.351, page 10)
Reference document (Doc. 41.384, page 2)
Issue for Decision, No. 6
38.         Is the manufacture of pitch coke from  pitches of coal tars and other mineral tars of the same
heading a substantial transformation?G/RO/45/Ad d.3/Rev.2
Page 7
Differing views presented in the re levant Technical Committee discussion
OPTION A :
39.         Pitch coke (subheading 2708.20) is obtained by the distillation of coal  tars, other mineral tars
or of their pitches.  It is a new product obtained as a result of a substantial transformation.  The rule
should reflect a change of subheading from 2708.10.
OPTION B :
40.         The processing to produce pitch coke from pitch is not a  substantial transformation.  The rule
should require a change of heading form the coal tars or other mineral tars.
Relevant HS code number
41.         Subheading 2708.20 (Pitch coke)
References
42.         Report of the 3rd Se ssion (Doc. 39.870, Annexes C1 and C2)
Report of the 8th Session (Doc. 41.211, Annexes K1 and K2)
ISSUE No. 7:  SPECIFIC PROCESSES THAT CONFER ORIGIN - CHAPTER NOTE 2
43.         C hapter Note 2 reads:  "Goods of headings 27.07 and 27.10 through 27.13 that have been
obtained as a result of a chemical reaction as defined in Note 1 of this chapter or as a result of a
physical separation process [such as those] listed be low are deemed to be goods of the country where
the reaction or process occurred:
 (a)        [atmospheric or]   vacuum distillation;
 [(b)      re distillation by fractionation (including extractive distillation) (EC);] ∗
 [(c)       cracking (including catalytic cracking, hydrocracking, thermal cracking, coking, visbreaking,
platforming); ∗∗∗
 [(d)       catalytic reforming;]    ∗∗∗
 [(e)       desulphurization (rem oval of bound sulphur);] ∗∗∗
 [(f)       alkylation (including       dehydroalkylation, hydroalkylation);] ∗∗∗
 [(g)       hydrogenation;] ∗∗∗
 (h)        extraction by means of
             selective solvents;
 [(i)       the process comprising all the following operati ons: processing with concentrated sulphuric
acid, oleum or sulphuric anhydride, neutralisation with alkaline agents;]
 [(j)       polymerization;] ∗∗∗
 [(k)       isomerization;] ∗∗∗
 [(l)       deparaffining by a process other than filtering,  in respect of products falling within heading
27.10 only; (EC) ∗
 [(m)     in respect of fuel oils falling within heading ex 27.10, atmospheric distillation, on condition
that less than 30% of these products are distilled, by volume, including losses, at 300 oC by
the ASTM D 86 method;  (EC) ∗
 [(n)       in respect of heavy oils other than gas oils and fuel oils falling within heading ex 27.10 only,
treatment by means of a high-frequency electrical brush-discharge; (EC) ∗]
 [(o)       Aromatics production processes; ∗∗]G/RO/45/Ad d.3/Rev.2
Page 8
 [(p)       Dehydrogenation; ∗∗]
 [(q)       Process for production of normal paraffins; ∗∗]
 [(r)       Sulphur compound sweetening; ∗∗]
 [(s)       Oxygenates production processes.  (BRA)] ∗∗
∗            These were EC's proposals submitted at the meeting of the Technical Committee on Rules of
Origin (TCRO) in Brussels.  At the Informal Meeting held on 22 November 2000 of the CRO, the EC
agreed to delete these proposals in a spirit of compromise, on the condition that consensus was
reached on the whole Chapter Note 2.  If not, these proposals should be maintained in the list.
∗∗          These were Brazil's proposals submitted at the Plurilateral Meeting of the CRO.  At the
informal meeting of the CRO held on 22 November 2000, Brazil confirmed that these were "chemical
reaction" processes.  Since the list would be limited to "physical separation processes" Brazil agreed
to delete these proposals in a spirit of compromise.
∗∗∗        There was a general agreement in the Informal Meeting of 22 November 2000 that since these
are "chemical reaction" processes, it should be deleted but delegations needed to get a reconfirmation
from their experts in the capitals.  Once delegations get a confirmation, these processes will be
deleted.
Relevant HS codes:
Chapter Note 2 for Chapter 27
ISSUE No. 8: MIXING AND BLENDING OF PRODUCTS OF HEADINGS 27.07 AND 27.10
TO 27.15 - CHAPTER NOTE 3
OPTION A:  Yes46. For the purposes of headings 27.07 and 27.10 through 27.15, the deliberate and proportionally
controlled mixing or blending (including disper sing) of materials to conform to predetermined
specifications which results in the production of a good with physical and chemical characteristics
different from the input materials is considered  origin conferring. (CAN) (CH) (CHI) (EC) (IND)
(PHI) (SG) (BRA) (COL) (JPN) (EGY) (KOR)
OPTION B:  Yes
47. Goods of headings 27.07 or 27.10 that have been blended to conform to specific
predetermined physical specifications, such as boiling point range, viscosity, solidification
temperature, research or motor octane number, or cetane number, which are different from thespecifications of  the input materials, are deemed to be goods of the country where the blending
occurred, provided that:
(a) In the case of  motor fuels (other than diesel fuels), the good has a Research Octane Number
(RON) of 6 or more units higher than that  of the blending component that by volume
constitutes the single largest blending component obtained from a single country; or
(b) In the case of other goods, not more than 70 percent by volume of the product is composed of
blending components originating from a country other than the country where the blending
occurred. (US)G/RO/45/Ad d.3/Rev.2
Page 9
48. In respect of subparagraphs (a) and (b) of Option B, SG advances the following comments:
“On condition (a), with respect to motor fuels, it does not seem to be appropriate to focus on the
difference between the octane number of the finish ed blend and that of the largest volume blending
component.  Whether the increase of the requisite number 6 in octane level is achieved or not is
determined in part by the relative proportions of the blending components.  There does not appear to
be a strong justification for a rule that would deem origin to be conferred by increasing the octane
number from 92 to 98 but treating change in octane number from 93 to 98 as no qualifying operations.
49. On condition (b), the focus on the origin of the blending components seems to run counter to
the basic intent of the rule.  The source of the blending components should not be relevant if origin isto be conferred by virtue of the fact that the finished goods conform to predetermined specifications
that the individual blending components do not satisfy.”
Relevant HS codes:
Chapter Note 3 for Chapter 27ISSUE No. 9:  SIMPLE PROCESSES THAT DO NOT CONFER ORIGIN - CHAPTER NOTE 4OPTION A:  Yes
50.         The operations listed below should not be considered origin-conferring whether they are
carried out individually or together in any combination.
- cleaning
- decantation
- desalination
- water separation
- filtering
- colouring
- marking
- obtaining a sulphur content as a result of mi xing products with different sulphur contents
- addition of flavouring substances
- any combination of these operations.  (CH) (CHI) (EC) (IND) (NOR) (ARG) (JPN) (NZ) (THA)
(PHI) (BRA) (COL) (JPN) (EGY) (KOR) (CAN)
OPTION B:  Yes, provided
51.         Subject to further refinement, the Chapter Note may apply to products of headings 27.07,
27.10 through 27.13 and 27.15.  The origin rules preferred are:
CTSH with exceptions; or Chapter Notes to be agreed to (CAN) (for subheadings 2711.12, 2711.13,
2711.14, 2711.19 and 2711.29)
CTH or Chapter Notes to be agreed to (CAN) (for headings 27.12, 27.13 and 27.15)
CTH or Chapter Notes (including Note 6) to be agreed to (US) (for headings 27.13 and 27.15)
OPTION C:  No
52.         The creat ion of Chapter Note 4 is not considered necessary. (CAN)(SG)
CTH for headings 2711.12, 27.13 and 27.15 (CAN)G/RO/45/Ad d.3/Rev.2
Page 10
Relevant HS codes:
Chapter Note 4 for Chapter 27
ISSUE No. 10: VALUE ADDED RULE FOR GOODS OF HEADINGS 27.07 AND 27.10 -
CHAPTER NOTE 5
OPTION A:  Yes
53.         Due to on-going technological developmen ts, it is not possible to define an exhaustive range
of substantial blending processes for goods of headings 27.07 and 27.10.  Blending processes
involving proprietary formulation should also be re cognized as substantial.  An alternative value-
added rule will allow for expression of substantial transformation that is in tandem with technological
changes.  A maximum level of 75% foreign content is deemed adequate.
54.         Chapter Note 5 as follows is theref ore proposed:
“Goods of headings 27.07 and 27.10 that are not wholly the product of one country shall be
deemed to originate in the last country where the following occurs:
the CIF value of non-originating materials imported and used in the production does not exceed
75% of the ex-factory price of the goods.  The method of calculating foreign content is as follows :
Foreign Content = CIF Value of Non-originating Raw Materials  x 100% < 75%
                                                               Ex-Factory Price
where Ex-Factory Price = Total materials cost + Direct labour costs + Overheads costs + Profits.”
Taken into account the above value added criterion, the origin rule for headings 27.07 and
27.10 should be: “CTH or Chapter Notes, 1, 2, 3(a) and 5 apply”. (SG)
OPTION B:  No
55.         Various arguments are advanced, for examples:
(a)      the origin of goods can be better determined by referring to the manufacturing
processes performed;
(b)      the calculation of the added value is affected b y a number of economic factors, e.g.
fluctuation of material prices, labour costs, profit margins and exchange rates.  These
factors are but loosely related to the physical transformation of the goods from materials.
56.         The origin rules should not be for mulated with reference to Chapter Note 5 as origin-
conferring. (CAN) (CH) (HK) (IND) (JPN) (KOR) (BRA) (COL) (MEX) (EC) (EGY) (THA) (MEX)
Relevant HS codes:
Headings 27.07 and 27.10G/RO/45/Ad d.3/Rev.2
Page 11CHAPTER 25
Notes:
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[Weight (CAN) (EC) (US)]
[Total value of parts and related processing activity (CH)]
HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
Chapter 25 Salt; Sulphur; Earth and Stone;
Plastering Materials, Lime andCement
25.01 Salt (including table salt and
denatured salt) and pure sodium
chloride, whether or not in aqueous
solution or containing addedanti-caking or free-flowing agents; seawaterAs indicated at the split heading level. Basket 1 (endorsed by
CRO)
ex 25.01 (a) - Pure sodium chloride CTHS
ex 25.01 (b) - Refined salt, other than pure sodium
chlorideCTHS
ex 25.01 (c) - Other The country of origin of the goods shall be the
country in which the goods of this split heading
are obtained in their natural or unprocessed state.G/RO/45/Ad d.3/Rev.2
Page 12
HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
25.02 Unroasted iron pyrites The country of origin of the goods shall be the
country in which the unroasted iron pyrites areobtained in their natural or unprocessed state.Adopted
25.03 Sulphur or all kinds, other than
sublimed sulphur, precipitated sulphur
and colloidal sulphur .As indicated at the split heading level. Adopted
ex 25.03 (a)
ex 25.03 (b)- Pure or refined
- OtherCTHS
The country of origin of the goods shall be the
country in which the sulphur of this split heading
is obtained in its natural or unprocessed state.
25.04 Natural graphite The country of origin of the goods shall be the
country in which the natural graphite of this
heading is obtained in its natural or unprocessedstate.Adopted
2504.10
2504.90- In powder or in flakes
- OtherAs indicated at the heading level
25.05 Natural sands of all kinds, whether or
not coloured, other than metal-bearing
sands of Chapter 26The country of origin of the goods shall be the
country in which the natural sands of this
heading are obtained in their natural or
unprocessed state.Adopted
2505.10
2505.90- Silica sands and quartz sands
- OtherAs indicated at the heading level .
25.06 Quartz (other than natural sands);
quartzite, whether  or not roughlytrimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape.The country of origin of the goods shall be the
country in which the quartz or quartzite of thisheading is obtained in its natural or unprocessedstate.AdoptedG/RO/45/Ad d.3/Rev.2
Page 13HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
2506.10
2506.21
2506.29- Quartz
- Quartzite:
-- Crude or roughly trimmed
-- OtherAs indicated at the heading level.
25.07 Kaolin and other kaolinic clays,
whether or not calcined.As indicated at the split heading level Adopted
ex 25.07 (a)
ex  25.07(b)- Calcined
- OtherCTHS
The country of origin of the goods shall be the
country in which the minerals of this splitheading are obtained in their natural orunprocessed state.
25.08 Other clays (not including expanded
clays of heading No._68.06), andalusite,
kyanite and sillimanite, whether or not
calcined; mullite; chamotte or dinasearths.As indicated at the split heading level. Adopted
ex  25.08 (a)
ex25.08 (b)- Calcined
- OtherCTHS
The country of origin of the goods shall be the
country in which the minerals of this split
heading are obtained in their natural orunprocessed state.G/RO/45/Ad d.3/Rev.2
Page 14
HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
2508.10
2508.20
2508.30
2508.40
2508.502508.602508.70- Bentonite
- Decolourising earths and  fuller’s earth
- Fire-clay
- Other clays
- Andalusite, kyanite and sillimanite
- Mullite- Chamotte or dinas earthsAs indicated at the heading level.
25.09 Chalk The country of origin of the goods shall be the
country in which the chalk of this heading isobtained in its natural or unprocessed state.Adopted
25.10 Natural calcium phosphates, natural
aluminium phosphates and phosphaticchalkThe country of origin of the goods shall be the
country in which the minerals of this heading are
obtained in their natural or unprocessed state.Adopted
2510.10
2510.20- Unground
- GroundAs indicated at the heading level.
25.11 Natural barium sulphate (barytes);
natural barium carbonate (witherite),whether or not calcined, other thanbarium oxide of heading No. 28.16.As indicated at the subheading level. Adopted
2511.10 - Natural barium sulphate (barytes) The country of origin of the goods shall be the
country in which the natural barium sulphate of
this subheading is obtained in its natural or
unprocessed state.
2511.20 - Natural barium carbonate (witherite) As indicated at the split subheading level.G/RO/45/Ad d.3/Rev.2
Page 15HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
ex2511.20 (a)
ex 2511.20(b)-- Calcined
-- OtherCTSHS.
The country of origin of the goods shall be the
country in which the mineral of this split
subheading is obtained in its natural orunprocessed state.
25.12 Siliceous fossil meals (for example,
kieselguhr, tripolite and diatomite) and
similar siliceous earths, whether or not
calcined, of an apparent specificgravity of 1 or less.As indicated at the split heading level . Adopted
ex 25.12 (a)
ex 25.12 (b)- Calcined
- OtherCTHS
The country of origin of the goods shall be the
country in which the minerals of this split
heading are obtained in their natural or
unprocessed state.
25.13 Pumice stone; emery; natural
corundum, natural garnet and other
natural abrasives, whether or notheat-treated.The country of origin of the goods shall be the
country in which the minerals of this heading are
obtained in their natural or unprocessed state.Adopted
2513.11
2513.19
2513.20- Pumice stone:
-- Crude or in irregular pieces,  including
crushed pumice (“bimskies”)
-- Other
- Emery, natural corundum, naturalgarnet and other natural abrasivesAs  indicated at  the heading level.
25.14 Slate, whether or not roughly trimmed
or merely cut, by sawing or otherwise,into blocks or slabs of a rectangular(including square) shape.The country of origin of the goods shall be the
country in which the slate of this heading isobtained in its natural or unprocessed state.AdoptedG/RO/45/Ad d.3/Rev.2
Page 16
HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
25.15 Marble, travertine, ecaussine and
other calcareous monumental or
building stone of an  apparent specific
gravity of 2.5 or more, and alabaster,
whether or not roughly trimmed or
merely cut, by sawing or otherwise,into blocks or slabs of a rectangular(including square) shape.The country of origin of the goods shall be the
country in which the minerals of heading areobtained in their natural or unprocessed state.Adopted
2515.11
2515.12
2515.20- Marble and travertine:
--  Crude or roughly trimmed
--  Merely cut, by sawing or otherwise,
into blocks or slabs or a rectangular
(including square) shape
-   Ecaussine and other calcareousmonumental or building stone; alabasterAs indicated at the heading level.
25.16 Granite, porphyry, basalt, sandstone
and other monumental or building
stone, whether or not roughly trimmed
or merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular(including square) shape.The country of origin of the goods shall be the
country in which the minerals of this heading are
obtained in their natural or unprocessed state.AdoptedG/RO/45/Ad d.3/Rev.2
Page 17HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
2516.11
2516.12
2516.21
2516.22
2616.90-   Granite:
--  Crude or roughly trimmed
--  Merely cut, by sawing otherwise, into
blocks or slabs of a rectangular
(including square) shape
-   Sandstone--  Crude or roughly trimmed
--  Merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular
(including square) shape
-   Other monumental or building stoneAs indicated at the heading level.
25.17 Pebbles, gravel, broken or crushed
stone, of a kind commonly used for
concrete aggregates, for road metalling
or for railway or other ballast, shingleand flint, whether or not heat-treated;
macadam of slag, dross or similar
industrial waste, whether or not
incorporating the materials cited in the
first part of the heading; tarredmacadam; granules, chippings and
powder, of stones of heading No. 25.15
or 25.16, whether or not heat-treated.As indicated at the subheading level. Adopted
2517.10 - Pebbles, gravel, broken or crushed
stone, of a kind  commonly used for
concrete aggregates, for road metalling orfor railway or other ballast shingle andflint, whether or not heat treatedThe country of origin of the goods shall be the
country in which the minerals of this subheading
are obtained in their natural or unprocessed state.G/RO/45/Ad d.3/Rev.2
Page 18
HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
2517.20 -  Macadam of slag, dross or similar
industrial waste, whether or not
incorporating the materials cited in
subheading No. 2517.10CTSH
2517.30 - Tarred macadam CTSH
- Granules, chippings and powder, of
stones of  heading No. 25.15 or 25.16,
whether or not heat treated
2517.41 -- Of marble The country of origin of the goods shall be the
country in which the minerals of this subheadingare obtained in their natural or unprocessed state.
2517.49 -- Other The country of origin of the goods shall be the
country in which the minerals of this subheading
are obtained in their natural or unprocessed state.
25.18 Dolomite, whether or not calcined;
dolomite roughly trimmed or merely
cut, by sawing or otherwise, into blocks
or slabs of a rectangular (including
square) shape; agglomerated dolomite
(including tarred dolomite).As indicated at the subheading level. Adopted
2518.10 - Dolomite not calcined The country of origin of the goods shall be the
country in which the dolomite of this subheading
is obtained in its natural or unprocessed state.
2518.20 - Calcined dolomite CTSH
2518.30 Agglomerated dolomite (including tarred
dolomite)As indicated at the split subheading level.G/RO/45/Ad d.3/Rev.2
Page 19HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
ex2518.30 (a)
ex2518.30
(b)-Tarred dolomite
- OtherCTSHS
The country of origin of the goods shall be the
country in which the minerals of this split
subheading are obtained in their natural or
unprocessed state.
25.19 Natural magnesium carbonate
(magnesite); fused magnesia;
dead-burned (sintered) magnesia,whether or not containing small
quantities of other oxides added before
sintering; other magnesium oxide,whether or not pure.As indicated at the subheading level. Adopted
2519.10 - Natural magnesium carbonate
(magnesite)The country of origin of the goods shall be the
country in which the minerals of this subheadingare obtained in their natural or unprocessed state.
2519.90 - Other As indicated at the split subheading level.
ex2519.90 (a)
ex2519.90
(b)-- Calcined, fused or sintered
-- OtherCTSHS
CTH
25.20 Gypsum; anhydrite; plasters
(consisting of ca lcined gypsum or
calcium sulphate) whether or not
coloured, with or without smallquantities of accelerators or retarders.As indicated at the subheading level AdoptedG/RO/45/Ad d.3/Rev.2
Page 20
HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB C D E
2520.10 - Gypsum; anhydrite. The country of origin of the goods shall be the
country in which the gypsum or anhydrite of this
subheading are obtained in their natural or
unprocessed state.
2520.20 - Plasters CTSH
25.21 Limestone flux; limestone and other
calcareous stone, of a kind used for the
manufacture of lime or cement.The country of origin of the goods shall be the
country in which the minerals of this heading are
obtained in their natural or unprocessed state.Adopted
25.22 Quicklime, slaked lime and hydraulic
lime, other than calcium oxide andhydroxide of heading No. 28.25.As indicated at the subheading level. Adopted
2522.10 - Quicklime CTH
2522.20 - Slaked lime CTSH
2522.30 - Hydraulic lime CTH
 25.23 Portland cement, aluminous cement,
slag cement, supersulphate cement
and similar hydraulic cements,
whether or not coloured or in theform of clinkersAs indicated at the subheading level. Adopted
2523.10 -   Cement clinkers CTH
-   Portland cement:
2523.21 --  White cement, whether or not
artificially coloured[CTH]
[CTSH]Submitted to CRO for
decision
2523.29 --  Other [CTH]
[CTSH]Submitted to CRO for
decisionG/RO/45/Ad d.3/Rev.2
Page 21HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2523.30 -   Aluminous cement [CTH]
[CTSH]Submitted to CRO for
decision
2523. 90 -   Other hydraulic cements [CTH]
[CTSH]Submitted to CRO for
decision
25.24 Asbestos The country of origin of the goods shall be the
country in which the asbestos of this heading is
obtained in its natural or unprocessed state.Adopted
25.25 Mica, including splittings; mica waste. As indicated at the subheading level . Adopted
2525.10 - Crude mica and mica rifted into sheets
or splittingsThe country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural or
unprocessed state
2525.20 - Mica powder The country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural or
unprocessed state
2525.30 - Mica waste The country of origin of the goods shall be the
country in which the mica waste of this
subheading is derived.
25.26 Natural steatite, whether or not
roughly trimmed or merely cut, by
sawing or otherwise, into blocks or
slabs of a rectangular (includingsquare) shape; talc.The country of origin of the goods shall be the
country in which the minerals of this
subheading are obtained in their natural or
unprocessed stateAdopted
2526.10 - Not crushed, not powderedG/RO/45/Ad d.3/Rev.2
Page 22
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2526.20 - Crushed or powdered Adopted
25.27 Natural cryolite; natural chiolite The country of origin of the goods shall be
the country in which the minerals of this
heading are obtained in their natural or
unprocessed stateAdopted
25.28 Natural borates and concentrates
thereof (whether or not calcined), but
not including borates separated from
natural brine; natural boric acidcontaining not more than 85% of
H3BO3 calculated on the dry weight.As indicated at the split heading level. Adopted
ex 25.28 (a) - Calcined CTHS
ex 25.28 (b) - Other The country of origin of the goods shall be
the country in which the minerals of  this
split heading are obtained in their natural or
unprocessed state
2528.10  - Natural sodium borates and
concentrates thereof (whether or notcalcined)As indicated at the split heading level.
2528.90 - Other
25.29 Felspar; leucite; nepheline and
nepheline syenite; fluorsparThe country of origin of the goods shall be
the country in which the minerals of thisheading are obtained in their natural or
unprocessed stateAdopted
2529.10 - Felspar As indicated at the heading level.
- Fluorspar:G/RO/45/Ad d.3/Rev.2
Page 23HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2529.21 -- Containing by weight 97% or  less of
calcium fluorideAs indicated at the heading level.
2529.22 -- Containing by weight more than 97% of
calcium fluoride
2529.30 - Leucite; nepheline and nepheline syenite
25.30 Mineral substances not elsewhere
specified or included.As indicated at the split heading level. Adopted
ex 25.30 (a) - Calcined. CTHS
ex 25.30 (b) - Molybdenite concentrates CTH Adopted
ex 25.30 (c) - Other The country of origin of the goods shall be
the country in which the minerals this split
heading are obtained in their natural or
unprocessed state
2530.10 -  Vermiculite, perlite and chlorites,
unexpandedAs indicated at the split heading level.
2530.20 -  Kieserite, epsomite (natural magnesium
sulphates)
2530.40 -  Natural micaceous iron oxides
2530.90 -  OtherG/RO/45/Ad d.3/Rev.2
Page 24CHAPTER 26
Notes :
[Criteria to apply to Appendix 2, Rule 2(g)]The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule 2(g) for this Chapter are:
[Weight (CAN) (EC) (US)][Total value of parts and related processing activity (CH)]
HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB CD E
Chapter 26 Ores, Slag and Ash
26.01 - 26.17 See individual headi ngs and subheadings
set out below.As indicated at the split heading level. Adopted
ex 26.01 (a)
to
ex 26.17 (a)
ex26.01 (b)
toex 26.17 (b)- Concentrates
- OtherCTHS
The country of origin of the goods shall be the
country in which the metal ores are obtained
in their natural or unprocessed state.
26.01 Iron ores and concentrates, including
roasted iron pyritesAs indicated at the split heading level.
-Iron ores and concentrates, other than
roasted iron pyrites:
2601.11 -- Non-agglomerated
2601.12 -- Agglomerated
2601.20 - Roasted iron pyritesG/RO/45/Ad d.3/Rev.2
Page 25HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB CD E
26.02 Manganese ores and concentrates,
including manganiferous iron ores and
concentrates with a manganese content
of 20% or more, calculated on the dry
weight
26.03 Copper ores and concentrates
26.04 Nickel ores and concentrates
26.05 Cobalt ores and concentrates
26.06 Aluminium ores and concentrates
26.07 Lead ores and concentrates
26.08 Zinc ores and concentrates
26.09 Tin ores and concentrates
26.10 Chromium ores and concentrates
26.11 Tungsten ores and concentrates
26.12 Uranium or thorium ores and
concentrates
2612.10 Uranium ores and concentrates
2612.20 Thorium ores and concentrates
26.13 Molybdenum ores and concentrates
2613.20 - Roasted
2613.90 -Other
26.14 Titanium ores and concentrates
26.15 Niobium, tantalum, vanadium or
zirconium ores and concentrates
2615.10 - Zirconium ores and concentrates
2615.90 - Other
26.16 Precious metal ores and concentratesG/RO/45/Ad d.3/Rev.2
Page 26HS Code
NumberDescription of Goods Primary Rule Notes Comments
AB CD E
2616.10 - Silver ores and concentrates
2616.90 - Other
26.17 Other ores and concentrates
2617.10 - Antimony ores and concentrates
2617.90 - Other
26.18 Granulated slag (s lag sand) from the
manufacture of iron or steel.The country of origin of the goods shall be the
country in which the slags of this heading are
derived.
26.19 Slag, dross (other than granulated slag),
scalings and other waste from the
manufacture of iron or steel.The country of origin of the goods shall be the
country in which the slags, dross, scalings or
other waste of this heading are derived.
26.20 Ash and residues (other than from the
manufacture of iron or steel), containing
metals or metal compounds.The country of origin of the goods shall be the
country in which the ash or residues of this
heading are derived.
2620.11
2620.19
2620.20
2620.30
2620.402620.502620.90-Containing mainly zinc:
-- Hard zinc spelter
-- Other
- Containing  mainly lead
- Containing  mainly copper
- Containing  mainly aluminium- Containing  mainly vanadium- OtherAs  indicated at  the heading level.
26.21 Other slag and ash, including seaweed
ash (kelp).The country of origin of the goods shall be the
country in which the slag or ash of thisheading is derived.G/RO/45/Ad d.3/Rev.2
Page 27CHAPTER 27
Primary Rules
Note 1. Chemical reaction    (Adopted)
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
(a) dissolving in water or other solvents;
(b) the elimination of solvents including solvent water;  or
(c) the addition or elimination of water of crystallization.
Note 2. Specific processes that confer origin    Submitted to CRO for decision (Issue No.7)
The country origin of goods of headings 27.07 and 27.10 through 27.13 that have been obtained as a result of a chemical reactio n as defined in Note 1 of
this chapter or as a result of a physical separation process listed below shall be the country where the reaction or process oc curred:
 (a) atmospheric or vacuum distillation;
 (b) extraction by means of selective solvents:
Note 3. Mixing and blending    Submitted to CRO for decision (Issue No.8 )
(a) [For the purposes of headings 2707and 2710 to 2715, the deliberate and proportionally controlled mixing or blending (includ ing dispersing) of
materials to conform to predetermined specifications which resu lts in the production of a good having physical, chemical charac teristics which
are relevant to the purposes or uses of the good and are different from the input materials is to be considered to be origin co nferring.  (EC) (SG)
(CAN) (CH) (CHI) (IND) (PHI) (BRA) (COL) (JPN) (EGY) (KOR)]
(b) [Goods of headings 27.07 or 27.10 that have been blended to co nform to specific predetermined physical specifications, such  as boiling point
range, viscosity, solidification temperature, research or motor octane number, or cetane number, which are different from the s pecifications of
the input materials, are deemed to be goods of the country where the blending occurred, provided that:
(i) In the case of  motor fuels (other than diesel fuels), the go od has a Research Octane Number (RON) of 6 or more units higher  than that of
the blending component that by volume constitutes the single largest blending component obtained from a single country;  or
(ii) In the case of other goods, not more than 70 percent by volume of the product is composed of blending components originati ng from a
country other than the country where the blending occurred. (US)]G/RO/45/Ad d.3/Rev.2
Page 28Note 4. List of simple processes which do not confer origin:
- cleaning
- decantation- desalination
- water separation
- filtering
- colouring
- marking- any combination of these operations.
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[Weight (CAN)][Weight or volume, as appropriate (US) ][Total value of parts and related processing activity (CH)]G/RO/45/Ad d.3/Rev.2
Page 29CHAPTER 27
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 27  Mineral fuels, mineral oils and products
of their distillation; Bituminous
substances; Mineral waxes
27.01 Coal; briquettes, ovoids and similar solid
fuels manufactured from coal.As indicated at the subheading level. Adopted
Coal, whether or not pulverized, but not
agglomerated:
2701.11 -- Anthracite The country of origin of the goods shall be
the country in which the anthracite of this
subheading is obtained in its natural or
unprocessed state.
2701.12 -- Bituminous coal The country of origin of the goods shall be
the country in which the bituminous coal ofthis subheading is obtained in its natural or
unprocessed state.
2701.19 -- Other coal The country of origin of the goods shall be
the country in which the coal of this
subheading is obtained in its natural orunprocessed state.
2701.20 - Briquettes, ovoids and similar solid fuels
manufactured from coalCTSH  Adopted
27.02 Lignite, whether or not agglomerated,
excluding jet.The country of origin of the goods shall be
the country in which the lignite this headingis obtained in its natural or unprocessed
state.Adopted
2702.10 - Lignite, whether or not pulverized, but not
agglomeratedAs indicated at the heading level.
2702.20 - Agglomerated lignite
27.03 Peat (including peat litter), whether or not
agglomerated.The country of origin of the goods shall be
the country in which the peat of this
heading is obtained in its natural or
unprocessed state.AdoptedG/RO/45/Ad d.3/Rev.2
Page 30HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
 27.04 Coke and semi-coke of coal, of lignite or of
peat, whether or not agglomerated; retortcarbon.CTH Adopted
27.05 Coal gas, water gas, producer gas and
similar gases, other than petroleum gases
and other gaseous hydrocarbons.CTH Adopted
27.06 Tar distilled from coal, from lignite or
from peat, and other mineral tars, whether
or not dehydrated or partially distilled,
including reconstituted tars.CTH Adopted
27.07 Oils and other products of the distillation
of high temperature coal tar; similar
products in which the weight of the
aromatic constituents exceeds that of the
non-aromatic constituents.[CTH or Chapter Notes 1, 2, 3(a) and 4
apply] (NZ) (JPN) (NOR) (THA) (EG)
(EGY) (CH) (CHI) (IND) (PHI) (BRA)
(COL) (KOR) [(CAN)]
[CTH or Chapter Notes 1, 2, 3(b) and 4apply] (US)
[CTH or Chapter Notes 1, 2, 3(a) apply]
(SG)Submitted to CRO for decision
Issue 7
2707.10 - Benzole As indicated at the heading level.
2707.20 - Toluole
2707.30 - Xylole
2707.40 - Naphthalene
2707.50 - Other aromatic hydrocarbon mixtures of
which 65% or more by volume (including
losses) distils at 250 oC by the ASTM D86
method
2707.60 - Phenols
- Other
2707.91 -- Creosote oils
2707.99 -- Other
27.08 Pitch and pitch coke, obtained from coal
tar or from other mineral tarsAs indicated at the subheading level Adopted
2708.10 - Pitch CTH
2708.20 - Pitch coke CTSHG/RO/45/Ad d.3/Rev.2
Page 31HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
27.09 Petroleum oils and oils obtained from
bituminous minerals crudeAs indicated at the split heading level Adopted
ex 27.09 (a) Petroleum oils, crude The country of origin of the goods shall be
the country in which the crude petroleumoils of this split heading are obtained in
their natural or unprocessed state
ex 27.09(b)Other
CTH
27.10 Petroleum oils and oils obtained from
bituminous minerals, other than crude;preparations not elsewhere specified or
included, containing by weight 70 % or
more of petroleum oils or of oils obtained
from bituminous minerals, these oils being
the basic constituents of the preparations.[CTH or Chapter Notes 1, 2, 3(a) and 4
apply] (NZ) (JPN) (NOR) (THA) (EC)(EGY) (CH) (CHI) (IND) (PHI) (BRA)
(COL) (KOR) [CAN]
[CTH or Chapter Notes 1, 2, 3(a)] (SG)
[CTH or  Chapter Notes 1, 2, 3(b), and 4
apply] (US)Submitted to CRO for decision
Issue 7
27.11 Petroleum gases and other gaseous
hydrocarbons.As indicated at the subheading level.
- Liquefied :
2711.11 -- Natural gas The country of origin of the goods shall be
the country in which the natural gas of this
subheading is obtained in its natural or
unprocessed stateAdopted
2711.12 -- Propane [CTH or Chapter Notes 1, 2, and 4 apply]
(US)
[CTH or Chapter Notes 1, 2, 3(a) and 4apply] (EC) (NOR) (THA) (EGY)
[CTSH, except from subheading 2711.29,
or Chapter Notes 1, 2, 3(a) and 4 apply]
(JPN) (NZ)
[CTSH, except from subheading 2711.29,
or Chapter Notes 1, 2 and 3(a) apply] (SG)
[CTSH, except from subheading 2711.21 or2711.29; or Chapter Notes to be agreed to]
(CAN)Submitted to CRO for decision
Issue 7
2711.13 -- Butanes Same as for subheading 2711.12G/RO/45/Ad d.3/Rev.2
Page 32HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
2711.14 -- Ethylene, propylene, butylene and
butadiene
2711.19 -- Other CTH or Chapter Notes 1, 2, 3(a) and 4
apply] (EC) (NOR) (TH) (EGY)[CTH or Chapter Notes 1, 2, and 4 apply]
(US)
[CTSH, except from subheading 2711.29,
or Chapter Notes 1, 2, 3(a) and 4 apply]
(JPN) (NZ)[CTSH, except from subheading 2711.29,
or Chapter Notes 1, 2 and 3(a) apply] (SG)
[CTSH, except from subheading 2711.21 or
2711.29; or Chapter Notes to be agreed to]
(CAN)Submitted to CRO for decision
Issue 7
-  In gaseous state :
2711.21 -- Natural gas The country of origin of the goods shall be
the country in which the natural gas of this
subheading is obtained in its natural or
unprocessed stateAdopted
2711.29 --  Other [CTH or Chapter Notes 1, 2, 3(a) and 4
apply] (EC) (NOR) (TH)[CTH or Chapter Notes 1, 2 and 4 apply]
(US)
[CTSH, except from subheading 2711.12 to
2711.21; or Chapter Notes 1, 2, 3(a) and 4
apply] (JPN) (NZ)[CTSH, except from subheading 2711.12 to
2711.21; or Chapter Notes 1, 2 and 3(a)
apply] (SG)
[CTSH, except from subheading 2711.11 to
2711.19; or Chapter Notes to be agreed to](CAN)Submitted to CRO for decision
Issue 7G/RO/45/Ad d.3/Rev.2
Page 33HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
27.12 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax,ozokerite, lignite wax, peat wax, other
mineral waxes, and similar products
obtained by synthesis or by other
processes, whether or not coloured.[CTH or Chapter Notes 1, 2, 3(a) and 4
apply ] (EC) (NOR) (TH) (JPN) (NZ)[CTH or Chapter Notes to be agreed to]
(CAN)
[CTH or Chapter Notes 1, 2 and 4 apply]
(US)
[CTH or Chapter Notes 1, 2 and 3(a) apply](SG)Submitted to CRO for decision
Issue 7
2712.10 - Petroleum jelly As indicated at the heading level.
2712.20 - Paraffin wax containing by weight less than
0.75% of oil
2712.90 - Other
27.13 Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of oils
obtained from bituminous minerals.[CTH or Chapter Notes 1, 2, 3(a) and 4
apply ] (EC) (NOR) (TH) (JPN) (NZ)
[CTH or Chapter Notes 1, 2 and 3(a) apply]
(SG)
[CTH or Chapter Notes to be agreed to]
(CAN) (US)Submitted to CRO for decision
Issue 7
-  Petroleum coke : As indicated at the heading level
2713.11 -- Not calcined
2713.12 -- Calcined
2713.20 - Petroleum bitumen
2713.90 - Other residues of petroleum oils or of oils
obtained from bituminous minerals
27.14 Bitumen and asphalt, natural; bituminous
or oil shale and tar sands; asphaltites and
asphaltic rocks.The country of origin of the goods shall be
the country in which goods of this heading
are obtained in their natural or unprocessed
state.Adopted
2714.10 - Bituminous or oil shale and tar sands As indicated at the heading level.
2714.90 - OtherG/RO/45/Ad d.3/Rev.2
Page 34HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
27.15 Bituminous mixtures based on natural
asphalt, on natural  bitumen, on petroleum
bitumen, on mineral tar or on mineral tar
pitch (for example, bituminous mastics,
cut-backs).[CTH or Chapter Notes 1, 3(a) and 4 apply
] (EC) (NOR) (TH) (JPN) (NZ)[CTH or Chapter Notes to be agreed to]
(CAN)
(US)Submitted to CRO for decision
Issues 7 to 10
27.16 Electrical energy.  (Optional heading) The country of origin of the goods shall be
the country in which the electrical energy of
this heading is generated.Adopted
__________