No. ____________________ WORLD TRADE  
ORGANIZATION  G/SECRET/HS96/20/Rev.1 
15 March 2002 
 (02-1351) 
 Original:   English 
 
 
1996 CHANGES IN THE HARMONIZED SYSTEM 
 
Schedule XIII - New Zealand  
 
Submission of Documentation  
 
Revision  
  
 The following communication, dated 18 February 2002, has been received from the Permanent 
Mission of New Zealand. 
_______________ 
 
 New Zealand is pleased to advise that we have concluded consultations with all of the 
countries that lodged reservations on New Zealand’ s Schedule XIII HS 96 transpositions.  A rectified 
Schedule XIII has been provided to you electronic ally along with concordance tables. We would be 
grateful if this letter could be circulated to WTO Members along with the rectified Schedule XIII. 
  We set out below the specific changes made to our Schedule as a result of those consultations.  
 The US’s specific reservation was as follows: 
 
HS 7005.10.90 Non-wired glass, having an abso rbent, reflecting or non-reflecting layer: 
other 
  The US pointed out that this product should have been bound at 5 per cent ad valorem rather 
than 8 percent.  This has been corrected in our Schedule XIII. 
 
 The European Communities specifi c reservations and the discus sions held with New Zealand 
are detailed below. 
 0207.27  Frozen cuts and offal of turkeys  
 
 The EC pointed out that no base and bound du ties were listed for these products.  This has 
now been corrected and is reflected as indicated below. 
 
Tariff Item Number Product Description Base rate Bound rate 
0207.27.10 ---Livers 20.0 12.8 
0207.27.90 ---Other 28.5 18.2 
 0405.20 Dairy Spreads  
  The EC sought clarification of the product coverage for dairy spreads.   The coverage of HS0405.20.00 has been elaborated in the following manner. G/SECRET/HS96/20/Rev.1 
Page 2  
 
  
Tariff Item 
Number Product Description Base rate Bound 
rate Implementation 
Period 
0405.20.00 -Dairy Spreads    
 --With a milk fat content of 
39% or more but less than 
75% 37.5 10.5 1997 
 -- With a milk fat content of 
75% or more but less than 
80% 10 6.4  
 
0504.00.00 Guts, bladders and stomachs of animals 
 
 The EC pointed out that New Zealand’s description of this heading did not include fresh, 
chilled  product.  New Zealand has amended the product description of this product to include fresh, 
chilled product. 
 
1212 Locust beans, seaweeds, and other algae, sugar beet and sugar cane 
 
 EC asked that the product description for HS1212 include chilled and frozen products.  The 
Schedule now reflects this. 
 
Definition of Agricultural Products   The EC noted it view that products covered by the Agreement on Agriculture should be covered by this agreement after the HS-96 modifi cations.  You recommended that New Zealand list 
the following headings and their corresponding ta riff commitments in Section 1-A (Agricultural 
Products - tariffs) instead of Section II (Other Products): 
 
- Sub heading 2905.45 (glycerol) 
- tariff lines 3302.10.10 to 3302.10.89 inclusive (preparations on odoriferous substances, used 
in the manufacture of beverages) 
 
 New Zealand replied that neither Headings 2905.45 nor Headings 3302.10 are listed in Section 1-A of the Agreement on Agriculture.  New Zealand recommended that the EC raise this 
matter in the context of the new round of agricultural negotiations.  The EC agreed and noted that the 
EC had submitted a paper on this issue under the AI E of the Committee on Agriculture.   No changes 
have been made to New Zealand’s Schedule for these products. 
 3302.10  Preparations based on odoriferous substances, of a kind used for the 
manufacture of beverages. 
 
The EC noted that the products previously classified under 2106.90.09, 2208.10.51 and 2208.10.59 did not receive the same tariff treatment under the new tariff headings of 3302.10.10, 3302.10.81 and 
3302.10.89 and requested that this be corrected.   New Zealand acknowledged the errors and has 
corrected them as follows:  G/SECRET/HS96/20/Rev.1 
 Page 3 
 
 
  
Tariff item 
number Description of Products Bound rate 
of duty 
33.02 Mixtures of odoriferous subs tances and mixtures (including 
alcoholic solutions) with a basis of one or more of these 
substances, of a kind used as raw materials in industry; other 
preparations based on odoriferous  
3302.10 - Of a kind used in the food or drink industries:  
 --Preparations based on one or more odoriferous substances 
(including alcoholic solutions) of a kind used for the 
manufacture of beverages:  
3302.10.10 ---Of an alcoholic strength by volume not exceeding 0.5% vol. 10.5 
 ---Other  
3302.10.20 ----Containing not more than 1.15% vol. 12.3 
 ----Containing more than 1.15% vol., but not more than 2.5% 
vol.,  
3302.10.31 ----- Further manufacture in a licensed manufacturing area 12.3 
3302.10.39 ----- Other 12.3 
3302.10.41 ----- For further manufacture in a licensed manufacturing area 12.3 
3302.10.49 ----- Other 12.3 
 ---- Containing more than 6% vol., but not more than 9% vol.;  
3302.10.51 ----- For further manufacture in a licensed manufacturing area 12.3 
3302.10.59 ----- Other 12.3 
 ----Containing more than 9% vol. , but not more than 14% vol.,  
3302.10.61 ----- For further manufacture in a licensed manufacturing area 12.3 
3302.10.69 ----- Other 12.3 
 ---- Containing more than 14% vol., but not more than 23% vol.,  
3302.10.71 ----- For further manufacture in a licensed manufacturing area 12.3 
3302.10.79 ----- Other 12.3 
 ----Other:  
3302.10.81 ----- For further manufacture  in a licensed manufacturing area 0 
3302.10.89 ----- Other 0 
3302.10.90 -- Other 0 
3302.90.00 - Other 10 
 
8456.99.10 Electro-chemical machine tools 
  The EC noted that the bound rate for this item was incorrect.  This has been corrected and the 
unbound rate for this item should have been 0% and the subdivision “other” should be bound at 5%.  
This has been reflected in our Schedule.  
8517.19.10 Videophones 
  The EC sought clarification of the transposition of HS8517.19.10 and how the bound rate of 
17.5 percent was derived.  New Zealand advised that 8517.19.10 has multiple sources (including 8525 
and 8528 10 20) all of which were unbound.  The base  applied rate for these sources was 35%.  We 
agreed to a significant 50% reduction from the base rate  duty, to a binding of 17.5%.  It was noted that 
the current applied rate on  these products is 0%. 
 
 Canada’s specific rese rvations and the discussions and agreements reached with New Zealand 
are detailed as follows: G/SECRET/HS96/20/Rev.1 
Page 4  
 
 Redundant HS92 lines  
 
 Canada noted that 6305.39 (Other) , 6305.39.01 (wool packs) and 6305.39.09 (other) - were 
redundant HS92 lines.  These lines have been deleted. 
 
1806  Chocolate and other Food preparations   Canada sought clarification of the transposition of pre-HS tariff items 1901.20.01 and 
1901.20.09 into HS 96 tariff lines 1806.90.00 and a concern that this may increase the bound rate for 
the effected products.  New Zeala nd agreed that the transposition of ex1901.20.01 into 1806.90.00 did 
impose an increased Uruguay Round bound rate (from 10% to 19.2%).  New Zealand proposed that this concern be addressed through a split -out unde r 1806.90.00 in Schedule X III.  The bound rate for 
products entering under 1806.90.00 will remain 10%.  The agreed split-out is set out below and is 
reflected in our Schedule XIII. 
 
Tariff Item number Description of Products Bound rate of 
Duty 
18.06 Chocolate and other food  preparations containing 
cocoa;  
1806.10.00 Cocoa powder, containing added sugar or other 
sweetening matter 19.2 
1806.20.00 - Other preparations in blocks, slabs or bars 
weighing more than 2kg or in liquid, paste, 
powder, granular or other bulk form in containers 
or immediate packings, of a content exceeding 2 
kg 15 
 - Other, in blocks, slabs or bars:  
1806.31.00 -- Filled 19.2 
1806.32.00 -- Not filled 19.2 
1806.90.00 - Other   
 --Mixes and doughs containing cocoa powder in a 
proportion by weight less than 50% for the preparation of bakers’ wares of heading No.19.05 10 
 -- Other 19.2 
 
Transposition of pre-HS96 1904.10.09 items 
 
 Canada expressed concern that the transposit ion of pre-HS96 tariff items 1904.10.09 into 
HS-96 tariff line 1806.90.00 would also result in an increase in the bound rate.  New Zealand advised 
that no product was transferred from national ite m 1904.10.09 (swelled/roasted cereals other than 
coated with chocolate  or cocoa) to new 1806.90.00.  The transfer occurred between 1904.10 and new 1806.90 was from item 1904.10.01 and the binding associated with that (19.2%) is already reflected in 
Schedule XIII.  New Zealand’s fax of 2 March 2001 provided a table which illustrated the steps taken 
when transposing pre-HS96 1904.10.09 items into HS 1806.90.00.  Canada accepte d this clarification.  
The HS96 transposition is set out as follows: 
 
Tariff Item number Description of Products Bound rate of 
Duty 
18.06 Chocolate and other food preparations containing 
cocoa  
18.06.90.00 - Other   G/SECRET/HS96/20/Rev.1 
 Page 5 
 
 
 Tariff Item number Description of Products Bound rate of 
Duty 
 -- Mixes and doughs containing cocoa powder in a 
proportion by weight less than 50% of the 
preparation of bakers’ wares of heading 19.05 10 
 -- Other 19.2 
1904.10 - Prepared foods obtained by the swelling or roasting 
of cereals or cereal products  
1904.10.01 -- Coated with chocolate or chocolate or cocoa 19.2 
1904.10.09 -- Other 10.5 
 
_______________ 
 
 
 If no objection is notified to the Secretariat within  90 days from the date of this document, the 
modifications to Schedule XIII - New Zealand will be  deemed to be approved and will be formally 
certified. 
  Copies of the above-mentioned documentation
1 are available in paper form and in electronic 
form (Excel) in the Market Access Division (Ms. D. Wood, Office 3142). 
__________ 
 
 
                                                      
1 In English only.