G/RO/41
Page 874
ISSUES FOR DECISION;  CHAPTERS 68 - 70
ISSUE FOR DECISION NO. 11. Production of glazed products of headin g 69.08 from unglazed products of heading 69.07.
Differing views presented in the re levant Technical Committee discussion
OPTION A
2. Glazing of ceramic flags and tiles, etc. is considered origin-conferring. The process is
complex, involving intense and controlled heat treatment of the input products.  As a result, it causes
new properties and so new uses to the final products.  The origin rule formulation of “CTH” is
appropriate for glazed ceramic products of heading 69.08 obtained from unglazed ceramic ofheading 69.07.
OPTION B
3. The process of glazing does not bring about a substantial transformation.  It does not cause
any significant change to the characteristics of the input products.  For example, a ceramic wall tileremains to be a ceramic wall tile, whether or not it has undergone the glazing operation.  Although the
ceramic products of heading 69.07 upon glazing change classification to heading 69.08, substantial
transformation is not deemed to have occurred.  The origin rule for products of heading 69.08 should
therefore be “CTH, except from heading 69.07”
Relevant HS code number:
4. Heading 69.08: glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic
cubes and the like, whether or not on a backing.
5. Heading 69.07: unglazed ceramic flags and paving, hearth or wall tiles; glazed ceramic
mosaic cubes and the like, whether or not on a backing.
Reference
6. Doc. 40.245 (Annexes F/1 and F/2)
Doc. 41.491
ISSUE FOR DECISION NO. 2
7. Production of surface ground or polished glass of heading 70.05 from unground or unpolished
glass of heading 70.03 or 70.04.
Differing views presented in the re levant Technical Committee discussion
OPTION A
8. Grinding or polishing of glass is considered origin-conferring.  These processes give the
resulting products new properties and new uses.  A “CTH” is therefore an appropriate formulation of
origin rule for heading 70.05 to reflect that the ch ange to surface ground or polished glass of heading
70.05 from unground or unpolished glass of heading 70.03 or 70.04 entails a substantialtransformation.G/RO/41
Page 875
OPTION B
9. The change from unground or unpolished glass of heading 70.03 or 70.04 to surface ground
or polished glass of heading 70.05 is not considered to be a substantial transformation.
Notwithstanding the grinding or polishing operation conducted, the basic characteristics of the glass
remain unchanged.  The origin rule formulation for heading 70.05 should be “CTH, except fromheadings 70.03 and 70.04” to reflect that the ground or polished glass of the heading can be traced
back to products of other headings but not to those of heading 70.03 or 70.04.
Relevant HS code number:
10. Heading 70.05: float glass and surface ground or polished glass, in sheets, whether or not
having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
Heading 70.03: cast glass and rolled glass, in sheets or profiles, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise worked. Head ing 70,04: drawn glass and
blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not
otherwise worked.
Reference11. Doc. 40.245 (Annexes F/1 and F/2)
Doc. 41.491
ISSUE NO. 3: PRODUCTION OF CORDS AND STRING, WHETHER OR NOT PLAITED
(SUBHEADING 6812.30) FROM  ANY OTHER SUBHEADING
OPTION A: Yes12. The production of asbestos cords or string of  subheading 6812.30 from any input product, i.e.
asbestos yarn and thread of subheading 6812.20, involves sufficient processing operations for the
resultant products to be taken as having attained a substantial transformation.  The origin rule
preferred is "CTSH".
OPTION B: No
13. The production of asbestos cords or string fr om any asbestos material, i.e. crude asbestos
fibres or those simply graded according to length, beaten or cleaned under heading 25.24, is a
substantial transformation.  The origin rule is "CTH". (PHI)
OPTION C: No
14. A change from asbestos fibres further worked than beaten, cleansed sorted or graded, etc.
(classifiable in subheading 6812.10 or subheading 6812.90) to asbestos cords or string may conferorigin.
However, the processing of asbestos yarn or thread of subheading 6812.20 to cords or string
of subheading 6812.30 involves only simple operations that cannot result in a substantial
transformation of the input products.
The origin rule should therefore be drafted as "CTSH, except from subheading 6812.20".
(JPN) (US)G/RO/41
Page 876
Relevant HS Code:
6812.30ISSUE No. 4: PRODUCTION OF GLASS FIBRE YARN FROM GLASS FIBRE SLIVERS OR
CHOPPED STRANDS, OF LENGTH OF MORE THAN 50 mm.
OPTION A: Yes15. Glass fibre yarn and glass fibre slivers or chopped strands of length of more than 50 mm are
classified in the same subheading 7019.19.
The production of glass fibre yarn from slivers or chopped strands of glass fibres involves
sufficient processing operations to bring about a substantial transformation of the input products.  Theorigin rule is "CTSHS".  (US)(HK)
OPTION B: No16. The production of glass fibre yarn from glass fibre slivers or chopped strand cannot be treated
as a substantial transformation.  Substantial transformation is deemed to occur only when the products
of subheading 7019.19 are manufactured direct from the input material (e.g.. cullet or glass in the
mass) classified in other headings.  The origin rule for the products of this subheading is "CTH".
Relevant HS Code:
ex 7019.19 (a)
ISSUE No. 5: PRODUCTION OF GLASS FIBRE WOVEN FABRICS OF SUBHEADINGS
7019.51 TO 7019.59 FROM PRODUCTS OF OTHER SUBHEADINGS
OPTION A:  Yes17. The production of glass fibre woven fabrics of subheadings 7019.51, 7019.52 or 7019.59
from products of other subheadings, e.g., glass fibre yarn of subheading 7019.19, is a substantial
transformation since it calls for fabric making operations which substantially transform the input
materials to a different, new product.  The origin rule for this transformation should be expressed as"CTSH".  (JPN) (US) (CAN) (MEX)(HK)
OPTION B: Yes, provided
18. The production of glass fibre woven fabrics of subheadings 7019.51, 7019.52 or 7019.59
from glass fibres of subheadings 7019.19 and 7019.90 is deemed to be a substantial transformation.
The production of the fabrics from products of other subheadings should not be so treated.  The origin
rule proposed is "CTSH from fibres of subheadings of 7019.19 and 7019.90".  (EC)
OPTION C: No
19. The production of glass fibre woven fabrics of subheadings 7019.51, 7019.52 or 7019.59
from materials classified in any other heading, for example, cullet and glass in the mass under heading
70.01, is a substantial transformation.  However, the production of the subject woven fabrics fromproducts of other subheadings within heading 70.19 does not entail a substantial transformation.  The
origin rule should be expressed as "CTH".G/RO/41
Page 877
Relevant HS Codes:
7019.51, 7019.52, 7019.59ISSUE No. 6: PRODUCTION OF ARTICLES OF GLASS FIBRES CLASSIFIED IN
SUBHEADING 7019.90 FROM GOODS CLASSI FIED IN OTHER SUBHEADING
OPTION A:  Yes
20. Subheading 7019.90 covers a variety of products of glass fibres not classified in other
subheadings.  The production of articles of glass fibres of subheading 7019.90 from products of any
other subheading reflects a substantial transformation as the resultant products attain characters and
usage, different from the input materials.  The origin rule for products of this subheading is "CTSH".
(JPN) (US) (MEX) (HK)
OPTION B:  Yes, provided
21. The production of products of subheading 7019.90 from glass fibre woven fabrics of 7019.40,
7019.51, 7019.52 or 7019.59 is not considered to be a substantial transformation because minor
processing operations may achieve the change.  However, a change from nonwoven fabrics classifiedin other subheadings may bring about a substantial transformation.  Hence, the origin rule suggested
for this subheading is "CTSH, except from subheading 7019.40, 7019.51, 7019.52 or 7019.59".
(CAN)
OPTION C: Yes, provided
22. The products of subheading 7019.90 can be grouped into (a) articles of glass fibres, and (b)
other.  For (a), the origin rule should be "change from glass fibres or glass fibre yarn of any
subheading"; and for (b), the origin  rule suggested is "CTH".  (EC)
Relevant HS Codes: ex 7019.90 (a), ex 7019.90 (b)
OPTION D : No
23. The production of articles of glass fibres of subheading 7019.90 from products of any other
heading reflects a substantial transformation as the resultant products differ significantly from the
input materials, for example, cullet or glass in th e mass classified in heading 70.01.  The origin rule
for products of this subheading is "CTH".
ISSUE NO. 7: OBTAINING ARTICLES OF HEADING 68.13 FOR CLUTCHES, BRAKES OR
THE LIKE FROM FRICTION MATERIALS CLASSIFIED IN THE SAME HEADING
OPTION A : Yes24. Heading 68.13 covers both friction materials in their primary forms ( i.e. in sheets, rolls,
strips, discs, rings, pads, etc.) and articles made from these materials for use as lining brake shoes,
clutch discs, etc. for vehicles or machinery.  obtaining these articles from primary form friction
materials involves sufficient processing to constitute a substantial transformation.
25. The origin rule for articles of this  heading should be “CTHS”. (US) (CAN)
OPTION B : NoG/RO/41
Page 878
26. Obtaining articles of heading 68.13 for clutches, brakes or the like form friction materials
classified in the same heading is not a substantial transformation.  origin can be confer on the articles
when they are made from materials classified in other headings.
27. The origin rule should be “CTH”. (AUS) (COL) (CH) (JPN) (MEX) (EC)
Relevant HS Code:
ex 68.13 (a)
ISSUE No. 8:  THE CONVERSION OF WHITEWARE INTO GLAZED PRODUCTSOPTION A : Yes28. The production of glazed ceramic or porcelain products from unglazed whiteware calls for the
following processing:  first four layers are put on an unglazed whiteware namely: glazing, dextrin,
colours and lacq.  if glazing is already on the wh iteware, the composition of glazing must be known
exactly.  the whiteware is put into an oven, then the four layers melt or burn out (dextrin) and
integrate the whiteware.  in the oven temperature mu st be adjusted according to the material used for
the colours.  the colouring requires exact firing procedures and control in order not to jeopardize theintensity of colours and, hence, the quality of th e whole product.  the colour pigments, the metal
oxides and additives have to be chosen in a way taking into account possible reactions with each other
and also with the glazing.  the painted whiteware must be resistant for cleaning in daily use and must
have specific properties to resist against thermal, mechanical and chemical corrosion.  a producer’s
specific know-how encompasses the factors required for these objectives to be met.
29. With the application of paints, glazing, dextrin and lacq according to specific design and
advantage knowledge, the whiteware has undergone  a substantial transformation into a new and
different product for specific uses.
30. The origin rule should be:
CTH or change within this heading through firing colours and lacq integrating the whiteware
(CH) (JPN) (CAN)
OPTION B : No31. The processes of painting, colouring or decorating and subsequent glazing done to the
whiteware do not significantly change the characteristics and uses of the ceramic or porcelain
products of headings 69.11 and 69.12.
32. In fact, the functionality of the product is determined by the time the product is at the
whiteware stage.  in the manufacturing process of taking clay to mould an item, bisquet firing,
glazing/colouring/decorating/lacquering/firing to sale of the item, the crucial step that gives
funtionality is the bisquet firing.  bisquet firing produces the whiteware product.  prior to that step, the
clay can be remoulded into another item.  after bisquet firing, the functionality of the item is fixed.only its colour and decorative features can be altered and hence its cost/value is only marginally
altered.  decoration does not cause the product to undergo any substantial transformation.
33. The origin rule for products of headings 69.11 and 69.12 should be:
CTH  (EC) (MEX) (US) (PHI) (TH) (AUS)G/RO/41
Page 879
Relevant HS Codes:
69.11 and 69.12References:
41.711, 42.566ISSUE No. 9:  OBTAINING CUT GLASSWARE OF HEADING 70.10 FROM UNCUT
GLASSWARE (NOT ENGRAVED, CARVED, POLISHED, ETC.) OF THE SAME HEADING
OPTION A: Yes, provided34. Cutting of uncut glassware may or may not entail a substantial transformation, depending on
the extent or the intricacy of the cutting work performed.  generally, glassware blanks have roughedges and have not yet undergone cutting, polishing or other processing.  they are intermediary
products which cannot be sold at this stage.  the process of cutting converts blanks into final articles,
giving them their essential properties with incr eased value.  however, some glassware may undergo
mere finishing operations which only serve to remove any remaining roughness from the moulding or
improve the appearance of the glass material.  these are not substantial processing and should not betreated as origin-conferring.
35. Furthermore, the term “cutting” does not have a standard definition in industry.  it covers
many processes such as cutting in a broad sense, carving, engraving, polishing, etc.  to allow the
distinction between substantial and simple processing  of glassware, the origin rule for glassware of
heading 70.10 that has undergone cutting should be drafted as:
CTH or change to this split heading when this change is attained by cutting of uncut
glassware (not engraved, carved, polished, etc.), and where the value added by cutting and
incorporation of originating material represents at least 50% of the ex-works price of the product.
(EC) (TH)
OPTION B: No
36. Obtaining cut glassware of heading 70.10 from unc ut glassware of the same heading is not a
substantial transformation. the cutting and polishing are but normal steps in glassware production.
cutting and polishing would occur where the glassware blank was manufactured, except in a “cottageindustry” or “studio industry” style operation.  however, origin can be conferred to cut glassware of
this heading if it is produced from input products classified in other headings.
37. The origin rule should be:
CTH  (AUS)
Relevant HS Code:
ex 70.10 (a)
Reference:41.646ISSUE No. 10:  OBTAINING CUT GLASSWARE OF HEADING 70.13 FROM UNCUT
GLASSWARE (NOT ENGRAVED, CARVED, POLISHED, ETC.) OF THE SAME HEADING
OPTION A : Yes, providedG/RO/41
Page 880
38. Cutting of uncut glassware may or may not entail a substantial transformation, depending on
the extent or the intricacy of the cutting work performed.  generally, glassware blanks have rough
edges and have not yet undergone cutting, polishing or other processing.  they are intermediary
products which cannot be sold at this stage.  the process of cutting converts blanks into final articles,
giving them their essential properties with incr eased value.  however, some glassware may undergo
mere finishing operations which only serve to remove any remaining roughness from the moulding or
improve the appearance of the glass material.  these are not substantial processing and should not be
treated as origin-conferring.
39. Furthermore, the term “cutting” does not have a standard definition in industry.  it covers
many processes such as cutting in a broad sense, carving, engraving, polishing, etc.  to allow the
distinction between substantial and simple processing  of glassware, the origin rule for glassware of
heading 70.13 that has undergone cutting should be drafted as:
CTH or change to this split heading when this change is attained by cutting of uncut
glassware (not engraved, carved, polished, etc.), and where the value added by cutting and
incorporation of originating material represents at least 50% of the ex-works price of the product.
(EC)
OPTION B: No
40. Obtaining cut glassware of heading 70.13 from  uncut glassware (not engraved, carved,
polished, etc.) of the same heading does not represent a substantial transformation.
41. The origin rule should be:
CTH or
substantial cutting and polishing of uncut and unpolished glass blanks of heading 70.13 in the
same country is deemed to confer origin. (US) (TH)
OPTION C: No42. Cutting and polishing are but normal steps in glassware production.  obtaining cut glassware
of this heading from uncut glassware of the same heading does not amount to a substantial
transformation.
43. The origin rule should be:
CTH  (AUS) (CAN) (MEX)
Relevant HS Code:ex 70.13 (a)Reference:41.646ISSUE No. 11:  OBTAINING CUT AND POLI SHED GLASSWARE OF HEADING 70.13 FROM
UNCUT AND UNPOLISHED GLASSWARE BLANKS OF THE SAME HEADING
OPTION A: YesG/RO/41
Page 881
44. The conversion into cut and polished glassware of heading 70.13 from uncut and unpolished
glassware blanks of the same heading by substantial cutting and polishing is deemed to be a
substantial transformation.
45. The origin rule should be:
CTH or substantial cutting and polishing of uncut and unpolished glassware blanks of heading
70.13 in the same country is deemed to confer origin. (US) (TH)Option B: Yes, provided
46. The process of cutting converts blanks into final articles and thereby giving them their
essential properties with increased value.  how ever, some glassware may undergo mere finishing
operations which only serve to remove any remaining roughness from the moulding or improve the
appearance of the glass material.  these are not substantial processing and should not be treated as
origin-conferring.  hence, by cutting alone it may not be enough to confer origin but a value added testis considered necessary.
47. The origin rule should be:
CTH or change to this split heading when this change is attained by cutting of uncut
glassware (not engraved, carved, polished, etc.), and where the value added by cutting and
incorporation of originating material represents at least 50% of the ex-works price of the product.(EC)
OPTION C : No48. For glassware of heading 70.13, neither cutting nor cutting coupled with polishing can cause a
substantial transformation of the input product. however, origin can be conferred to cut glassware of
this heading if it is produced from input products classified in other headings.
49. The origin rule should be:
CTH  (AUS) (CAN) (MEX)
Relevant HS Code:
ex 70.13 (b)Reference:41.646G/RO/41
Page 882
CHAPTER 68
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 68 Articles of stone, plaster,
cement, asbestos, mica or
similar materials.
68.01 Setts, curbstones and
flagstones, of natural stone
(except slate).CTH Basket 1 (Endorsed by CRO)
68.02 Worked monumental or
building stone (except slate)
and articles thereof, other
than goods of headings No.68.01; mosaic cubes and the
like of natural stone
(including slate), whether
or not on a backing;
artificially colouredgranules, chippings and
powder, of natural stone
(including slate)As indicated at the subheading level
6802.10 - Tiles, cubes and
similar articles, whether or
not rectangular (including
square), the largest surfacearea of which is capable of
being enclosed in a square
the side of which is less than
7 cm; artificially coloured
granules, chippings and
powderAs indicated at the split subheading levelG/RO/41
Page 883HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 6802.10
(a)-- Artificially coloured
granules, chippings and
powder of natural stone
(including slate)CTH, except from granules, chippings and
powder of slate of heading 25.14, or of
subheadings 2517.41 or 2517.49Basket 1 (Endorsed by CRO)
ex 6802.10
(b)-- Other CTSH Basket 1 (Endorsed by CRO)
-  Other monumental or
building stone and articles
thereof, simply cut or sawn,
with a flat or even surface:
6802.21 -- Marble, travertine
and alabasterCTH Basket 1 (Endorsed by CRO)
6802.22 -- Other calcareous
stoneCTH Basket 1 (Endorsed by CRO)
6802.23 -- Granite CTH Basket 1 (Endorsed by CRO)
6802.29 -- Other stone CTH Basket 1 (Endorsed by CRO)
-  Other:
6802.91 -- Marble, travertine
and alabasterCTSH Basket 1 (Endorsed by CRO)
6802.92 -- Other calcareous stone CTSH Basket 1 (Endorsed by CRO)
6802.93 -- Granite CTSH Basket 1 (Endorsed by CRO)
6802.99 -- Other stone CTSH Basket 1 (Endorsed by CRO)
68.03 Worked slate and articles
of slate or of agglomerated
slate.As indicated at the split heading level
ex 68.03 (a) - Articles of natural slate. CTHS Basket 1 (Endorsed by CRO)
ex 68.03 (b) - Other CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 884
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
68.04 Millstones, grindstones,
grinding wheels and the
like, without frameworks,for grinding, sharpening,
polishing, trueing or
cutting, hand sharpening or
polishing stones, and parts
thereof, of natural stone, ofagglomerated natural or
artificial abrasives, or of
ceramics, with or without
parts of other materials.CTH Basket 1 (Endorsed by CRO)
6804.10 -  Millstones and grindstones
for milling, grinding or
pulpingAs indicated at the heading level
-  Other millstones,
grindstones,  grinding wheels
and the like:
6804.21 -- Of agglomerated synthetic
or natural diamond
6804.22 -- Of other agglomerated
abrasives or of ceramics
6804.23 -- Of natural stone
6804.30 - Hand sharpening or
polishing stonesG/RO/41
Page 885HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
68.05 Natural or artificial
abrasives powder or grain,
on a base of textilematerial, of paper, of
paperboard or of other
materials, whether or not
cut to shape or sewn or
otherwise made up.CTH Basket 1 (Endorsed by CRO)
6805.10 -  On a base of woven textile
fabric onlyAs indicated at the heading level
6805.20 -  On a base of  paper or
paperboard only
6805.30 -  On a base of other
materials
68.06 Slag wool, rock wool and
similar mineral wools;
exfoliated vermiculite,
expanded clays, foamed
slag and similar expandedmineral materials;
mixtures and articles of
heat-insulating, sound-
insulating or sound-
absorbing mineralmaterials, other than those
of heading No. 68.11 or
68.12 or of Chapter 69CTSH Basket 1 (Endorsed by CRO)
6806.10 - Slag wool, rock wool
and similar mineral wools
(including intermixtures
thereof), in bulk, sheets or
rolls.As indicated at the heading levelG/RO/41
Page 886
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
6806.20 - Exfoliated
vermiculite, expanded clays,
foamed slag and similarexpanded mineral materials
(including intermixtures
thereof)
6806.90 - Other
68.07 Articles of asphalt or of
similar materials (for
example, petroleumbitumen or coal tar pitch).CTH Basket 1 (Endorsed by CRO)
6807.10 - In rolls As indicated at the heading level
6807.90 - Other
68.08 Panels, boards, tiles, blocks
and similar articles of
vegetable fibre, of straw orof shavings, chips, particles,
sawdust or other waste, of
wood, agglomerated with
cement, plaster or other
mineral binders.CTH Basket 1 (Endorsed by CRO)
68.09 Articles of plaster or of
compositions based on
plaster.CTSH Basket 1 (Endorsed by CRO)
- Boards, sheets,
panels, tiles and similar
articles, not ornamented:As indicated at the heading level
6809.11 -- Faced or reinforced
with paper or paperboardonly
6809.19 -- Other
6809.90 - Other articlesG/RO/41
Page 887HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
68.10 Articles of cement, of
concrete or of artificial
stone, whether or notreinforcedAs indicated at the subheading level
- Tiles, flagstones,
bricks and similar articles:
6810.11 -- Building blocks and bricks CTH Basket 1 (Endorsed by CRO)
6810.19 -- Other CTH Basket 1 (Endorsed by CRO)
-  Other articles:
6810.91 -- Prefabricated
structural components for
building or civil
engineeringCTSH Basket 1 (Endorsed by CRO)
6810.99 -- Other CTSH Basket 1 (Endorsed by CRO)
68.11 Articles of asbestos-cement,
of cellulose fibres-cement
or the likeCTSH Basket 1 (Endorsed by CRO)
6811.10 - Corrugated sheets As indicated at the heading level
6811.20 - Other sheets, panels, tiles
and similar articles
6811.30 - Tubes, pipes and tube or
pipe fittings
6811.90 -  Other articles As indicated at the heading levelG/RO/41
Page 888
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
68.12 Fabricated asbestos fibres;
mixtures with a basis of
asbestos or with a basis ofasbestos and magnesium
carbonate; articles of such
mixtures or of asbestos (for
example, thread, woven
fabric, clothing, headgear,footwear, gaskets), whether
or not reinforced, other
than goods of heading No.
68.11 or 68.13.As indicated at the subheading level
6812.10 - Fabricated asbestos
fibres; mixtures with a basis
of asbestos or with a basis ofasbestos and magnesium
carbonateCTH Basket 1 (Endorsed by CRO)
6812.20 - Yarn and thread CTSH Basket 1 (Endorsed by CRO)
6812.30 - Cords and string,
whether or not plaited[CTH] (PHI)
[CTSH]
[CTSH, except from subheading 6812.20](JPN) (US)Submitted to CRO for decision
(Doc. 42.269)
Issue No. 3
6812.40 - Woven or knitted
fabricCTSH Basket 1 (Endorsed by CRO)
6812.50 - Clothing, clothing
accessories, footwear and
headgearCTSH Basket 1 (Endorsed by CRO)
6812.60 - Paper, millboard and
feltCTSH Basket 1 (Endorsed by CRO)
6812.70 - Compressed asbestos
fibre jointing, in sheets or
rollsCTSH Basket 1 (Endorsed by CRO)G/RO/41
Page 889HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
6812.90 -    Other CTSH Basket 1 (Endorsed by CRO)
68.13 Friction materials and
articles thereof (for
example, sheets, rolls,
strips, segments, discs,washers, pads), not
mounted, for brakes, for
clutches or the like, with a
basis of asbestos, of other
mineral substances or ofcellulose, whether or not
combined with textile or
other materials.As indicated at the split heading level
ex 68.13 (a) - Articles for brakes, clutches
or the like[CTHS] (US) (CAN)
[CTH] (COL) (CH) (EC) (JPN) (MEX)
(AUS)Submitted to CRO for decision (Doc.
42.583)
Issue No. 7
ex 68.13 (b) - Other CTH Basket 1 (Endorsed by CRO)
6813.10 - Brake linings and
padsAs indicated at the split heading level
6813.90 - Other
68.14 Worked mica and articles
of mica, including
agglomerated or
reconstituted mica, whether
or not on a support of
paper paperboard or othermaterials.As indicated at the split heading level
ex 68.14 (a) - Articles of mica CTHS Basket 1 (Endorsed by CRO)
ex  68.14 (b) - Other CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 890
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
6814.10 - Plates, sheets and
strips of agglomerated or
reconstituted mica, whetheror not on a supportAs indicated at the split heading level
6814.90 - Other
68.15 Articles of stone or of other
mineral substances
(including carbon fibres,
articles of carbon fibres
and articles of peat), notelsewhere specified or
included.As indicated at the subheading and split
subheading levels.
6815.10 -  Non-electrical articles of
graphite or other carbonAs indicated at the split subheading level
ex
6815.10(a)--  Carbon fibers CTH Basket 1 (Endorsed by CRO)
ex
6815.10(b)--  Other CTSHS Basket 1 (Endorsed by CRO)
6815.20 -  Articles of  peat CTH Basket 1 (Endorsed by CRO)
-  Other articles
6815.91 --  Containing magnesite,
dolomite or chromiteCTH Basket 1 (Endorsed by CRO)
6815.99 -- Other CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 891CHAPTER 69
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 69 Ceramic products
69.01 Bricks, blocks, tiles and
other ceramic goods of
siliceous fossil meals (for
example, kieselguhr,
tripolite or diatomite) or
similar siliceous earths.CTH Basket 1 (Endorsed by CRO)
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 (Endorsed by CRO)
6902.10 - Containing by weight,
singly or together, more than
50% of the elements Mg, Ca
or Cr, expressed as MgO,
CaO or Cr 2 O3As indicated at the heading level
6902.20 -- Containing by weight more
than 50% of alumina (Al 2O3),
of silica (SiO 3), or of a
mixture or compound ofthese products
6902.90 - OtherG/RO/41
Page 892
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
69.03 Other refractory ceramic
goods (for example, retorts,
crucibles, muffles, nozzles,plugs, supports, cupels,
tubes, pipes, sheaths and
rods), other than those of
siliceous fossil, meals or of
similar siliceous earths.CTH Basket 1 (Endorsed by CRO)
6903.10 -  Containing by weight more
than 50% of graphite or othercarbon or of a mixture of
these productsAs indicated at the heading level
6903.20 -  Containing by weight more
than 50% of alumina (Al 2O3),
or of a mixture or compound
of alumina and of silica
(SiO 3)
6903.90 -  Other
69.04 Ceramic building bricks,
flooring blocks, support or
filler tiles and the like.CTH Basket 1 (Endorsed by CRO)
6904.10 -  Building bricks As indicated at the heading level
6904.90 -  Other
69.05 Roofing tiles, chimney-pots,
cowls, chimney liners,
architectural ornaments
and other ceramic
constructional goods.CTH Basket 1 (Endorsed by CRO)
6905.10 -  Roofing tiles As indicated at the heading level
6905.90 -  OtherG/RO/41
Page 893HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
69.06 Ceramic pipes, conduits,
guttering and pipe fittings.CTH Basket 1 (Endorsed by CRO)
69.07 Unglazed ceramic flags and
paving, hearth or wall tiles;
unglazed ceramic mosaiccubes and the like, whether
or not on a backing.CTH Basket 1 (Endorsed by CRO)
6907.10 - Tiles, cubes and similar
articles, whether or not
rectangular, the  largest
surface area of which is
capable of being enclosed in
a square the side of which of
less than 7 cmAs indicated at the heading level
6907.90 - Other
69.08 Glazed ceramic flags and
paving, hearth or wall tiles;
glazed ceramic mosaic
cubes and the like, whether
or not on a backing.[CTH]
[CTH, except from heading 69.07]Submitted to CRO for decision
(Doc. 41.824)
Issue No. 1
6908.10 -   Tiles, cubes and similar
articles, whether or not
rectangular, the  largest
surface area of which is
capable of being enclosed ina square the side of which of
less than 7 cmAs indicated at the heading level
6908.90 -  OtherG/RO/41
Page 894
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
69.09 Ceramic wares for
laboratory, chemical or
other technical uses;ceramic troughs, tubs and
similar receptacles of a
kind used in agriculture;
ceramic pots, jars and
similar articles of a kindused for the conveyance or
packing of goods.CTH Basket 1 (Endorsed by CRO)
-  Ceramic wares for
laboratory, chemical or other
technical uses:As indicated at the heading level
6909.11 -- Of porcelain or china
6909.12 --  Articles having a hardness
equivalent to 9 or more on
the Mohs scale
6909.19 -- Other
6909.90 -  Other
69.10 Ceramic sinks, wash
basins, wash basin
pedestals, baths, bidets,
water closet pans, flushing
cisterns, urinals and similarsanitary fixtures.CTH Basket 1 (Endorsed by CRO)
6910.10 -  Of porcelain or china As indicated at the heading level
6910.90 -  Other
69.11 Tableware, kitchenware,
other household articlesand toilet articles, of
porcelain or china.[CTH] (EC) (MEX) (US) (PHI) (TH) (AUS) Submitted to CRO for decision (Doc.
42.583)Issue No. 8G/RO/41
Page 895HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH or change within this heading through
firing colours and lacq integrating the
whiteware.] (CH) (JPN) (CAN)
6911.10 -  Tableware and kitchenware As indicated at the heading level
6911.90 -  Other
69.12 Ceramic tableware,
kitchenware, otherhousehold articles and
toilet articles, other than of
porcelain or china.[CTH] (EC) (MEX) (US) (PHI) (TH) (AUS) Submitted to CRO for decision (Doc.
42.583)
Issue No. 8
[CTH or change within this heading through
firing colours and lacq integrating the
whiteware.] (CH) (JPN) (CAN)
69.13 Statuettes and other
ornamental ceramic
articles.CTH Basket 1 (Endorsed by CRO)
6913.10 -  Of porcelain or china As indicated at the heading level
6913.90 -  Other
69.14 Other ceramic articles. CTH Basket 1 (Endorsed by CRO)
6914.10 -  Of porcelain or china As indicated at the heading level
6914.90 -  OtherG/RO/41
Page 896
CHAPTER 70
Chapter Notes
For heading 7019.51 to 7019.90, those rules which refer to a change of subheading shall not apply to changes which are the resu lt solely of trimming or
cutting.  Submitted to CRO for decision  (Doc.OC0012, Issue No.7)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 70 Glass and glassware
70.01 Cullet and other waste and
scrap of glass; glass in the
mass.As indicated at the split heading level
ex 70.01(a) - Cullet and other waste and
scrap of glassThe country of origin of cullet and other
waste and scrap of glass is the country inwhich the goods are derived or collected from
manufacturing or processing operations or
from consumptionBasket 1 (Endorsed by CRO)
ex 70.01(b) - Glass in the mass CTHS Basket 1 (Endorsed by CRO)
70.02 Glass in balls (other than
microspheres of heading
No. 70.18), rods or tubes,
unworkedCTH Basket 1 (Endorsed by CRO)
7002.10 -  Balls As indicated at the heading level.
7002.20 -  Rods
-  Tubes:
7002.31 -- Of fused quartz or other
fused silicaG/RO/41
Page 897HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7002.32 -- Of other glass having a
linear coefficient of
expansion not exceeding 5 x10
-6  per Kelvin within a
temperature range of 00 C to
3000 CAs indicated at the heading level.
7002.39 --  Other
70.03 Cast glass and rolled glass,
in sheets or profiles,
whether or not having anabsorbent, reflecting or
non-reflecting layer, but
not otherwise workedCTH Basket 1 (Endorsed by CRO)
-  Non-wired sheets As indicated at the heading level.
7003.12 -- Coloured throughout the
mass (body tinted), opacified,flashed or having an
absorbent, reflecting or non-
reflecting layer
7003.19 -- Other
7003.20 -  Wired sheets
7003.30 -  Profiles
70.04 Drawn glass and blown
glass, in sheets, whether or
not having an absorbent,
reflecting or non-reflectinglayer, but not otherwise
worked.CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 898
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7004.20 - Glass, coloured throughout
the mass (body tinted),
opacified, flashed or havingan absorbent reflecting or
non-reflecting layer.As indicated at the heading level.
7004.90 -  Other glass
70.05 Float glass and surface
ground or polished glass, in
sheets, whether or not
having an absorbent,reflecting or non-reflecting
layer, but not otherwise
worked.[CTH]
[CTH, except from headings 70.03 and
70.04]Submitted to CRO for decision
(Doc. 41.824)
Issue No. 2
7005.10 -  Non-wired glass, having an
absorbent, reflecting or non-
reflecting layerAs indicated at the heading level.
-  Other non-wired glass:
7005.21 -- Coloured throughout the
mass (body tinted), opacified,
flashed or merely surface
ground
7005.29 --  Other
7005.30 - Wired glassG/RO/41
Page 899HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
70.06 Glass of heading No. 70.03,
70.04 or 70.05, bent, edge-
worked, engraved, drilled,enamelled or otherwise
worked, but not framed or
fitted with other materials.As indicated at the split heading level
ex 70.06(a) -  Thin dielectric or metallic
film coated flat glass*CTHS Basket 1 (Endorsed by CRO)
ex 70.06(b) -  Other CTH, except from heading 70.03, 70.04 or
70.05Basket 1 (Endorsed by CRO)
70.07 Safety glass, consisting of
toughened (tempered) or
laminated glass.CTH Basket 1 (Endorsed by CRO)
-  Toughened (tempered)
safety glassAs indicated at the heading level
7007.11 -- Of size and shape suitable
for incorporation in vehicles,
aircraft, spacecraft or vessels
7007.19 -- Other
-   Laminated safety glass
7007.21 -- Of size and shape suitable
for incorporation in vehicles,aircraft, spacecraft or vessels
7007.29 --  Other
70.08 Multiple-walled insulating
units of glass.CTH Basket 1 (Endorsed by CRO)
                                                     
* Glass of this split heading consists of a glass substrate with multiple coatings applied in accordance with the following tec hnologies :
  -  physical vapor deposition by thermal evaporation  -  sputtering
  -  chemical vapor depositionG/RO/41
Page 900
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
70.09 Glass mirrors, whether or
not framed, including rear-
view mirrors.CTH Basket 1 (Endorsed by CRO)
7009.10 -  Rear-view mirrors for
vehiclesAs indicated at the heading level
-  Other
7009.91 -- Unframed
7009.92 -- Framed
70.10 Carboys, bottles, flasks,
jars, pots, phials, ampoules
and other containers, of
glass, of a kind used for the
conveyance or packing of
goods; preserving jars ofglass; stoppers, lids and
other closures, of glass.As indicated at the split heading level
ex 70.10 (a) - Cut [CTH] (AUS) (PHI) Submitted to CRO for decision
(Doc. 42.583)
[CTH; orChange to this split heading when this change
is attained by cutting of uncut glassware (not
engraved, carved, polished, etc.), and where
the value added by cutting and incorporation
of originating material represents at least
50% of the ex-works price of the product.](EC) (TH)Issue No. 9
ex 70.10 (b) - Other CTH Basket 1 (Endorsed by CRO)
7010.10 -  Ampoules As indicated at the split heading level.
7010.20 -  Stoppers, lids and other
closures
-  Other, of a capacity:
7010.91 -- Exceeding 1 l As indicated at the split heading level.G/RO/41
Page 901HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7010.92 -- Exceeding 0.33 l but not
exceeding 1 l
7010.93 -- Exceeding 0.15 l but not
exceeding 0.33 l
7010.94 -- Not exceeding 0.15 l
70.11 Glass envelopes (including
bulbs and tubes), open, and
glass parts thereof, without
fittings, for electric lamps,
cathode-ray tubes or thelike.CTH Basket 1 (Endorsed by CRO)
7011.10 -  For electric lighting As indicated at the heading level.
7011.20 -  For cathode-ray tubes
7011.90 -  Other
70.12 Glass inner for vacuum
flasks or for other vacuumvessels.CTH Basket 1 (Endorsed by CRO)
70.13 Glassware of a kind used
for table, kitchen, toilet,
office, indoor decoration or
similar purposes (other
than that of heading No.
70.10 or 70.18).As indicated at the split heading level
ex 70.13 (a) - Cut [CTH; or
Change to this split heading when this change
is attained by cutting of uncut glassware (not
engraved, carved, polished, etc.), and wherethe value added by cutting and incorporation
of originating material represents at least
50% of the ex-works price of the product.]
(EC)Submitted to CRO for decision
(Doc. 42.583)
Issue No. 10G/RO/41
Page 902
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH; or
Substantial cutting and polishing of uncut and
unpolished glassware blanks of heading70.13 in the same country is deemed to
confer origin.] (US) (TH)
[CTH ] (AUS) (CAN) (MEX) (PHI)
ex 70.13 (b) - Cut and polished glassware [CTH; or
Substantial cutting and polishing of uncut and
unpolished glassware blanks of heading
70.13 in the same country is deemed toconfer origin.] (US) (TH)Submitted to CRO for decision
(Doc. 42.583)
Issue No. 11
[CTH; orChange to this split heading when this change
is attained by cutting of uncut glassware (notengraved, carved, polished, etc.), and where
the value added by cutting and incorporation
of
originating material represents at least 50%of the ex-worksprice of the product.] (EC)
[CTH] (AUS) (CAN) (MEX) (PHI)
ex 70.13 (c) - Other CTH Basket 1 (Endorsed by CRO)
7013.10 -  Of glass-ceramics As indicated at the split heading level.
-  Drinking glasses other than
of glass-ceramics:As indicated at the split heading level.
7013.21 -- Of  lead crystal
7013.29 -- Other
Glassware of a kind used for
table (other than drinking
glasses) or kitchen purposes
other than of glass-ceramics
7013.31 -- Of lead crystalG/RO/41
Page 903HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7013.32 -- Of glass having a linear
coefficient of expansion not
exceeding 5 x 10-6  per
Kelvin within a temperature
range of 00 C to 3000 C
7013.39 -- Other
-  Other glassware
7013.91 --  Of lead crystal
7013.99 -- Other
70.14 Signalling glassware and
optical elements of glass
(other than those of
heading No. 70.15), not
optically worked.CTH Basket 1 (Endorsed by CRO)
70.15 Clock or watch glasses and
similar glasses, glasses for
non-corrective or
corrective spectacles,
curved, bent, hollowed orthe like, not optically
worked; hollow glass
spheres and their segments,
for the manufacture of such
glasses.CTH Basket 1 (Endorsed by CRO)
7015.10 -  Glasses for corrective
spectaclesAs indicated at the heading level
7015.90 -  OtherG/RO/41
Page 904
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
70.16 Paving blocks, slabs,
bricks, squares, tiles and
other articles of pressed ormoulded glass, whether or
not wired, of a kind used
for building or construction
purposes; glass cubes and
other glass smallwares,whether or not on a
backing, for mosaics or
similar decorative
purposes; leaded lights and
the like; multicellular orfoam glass in blocks,
panels, plates, shells or
similar foams.CTH Basket 1 (Endorsed by CRO)
7016.10 -  Glass cubes and other glass
smallwares, whether or not
on a backing, for mosaics or
similar decorative purposesAs indicated at the heading level
7016.90 -  Other
70.17 Laboratory, hygienic or
pharmaceutical glassware,
whether or not graduatedor calibrated.CTH Basket 1 (Endorsed by CRO)
7017.10 - Of fused quartz or other
fused silicaAs indicated at the heading levelG/RO/41
Page 905HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7017.20 - Of other glass having a
linear coefficient of
expansion not exceeding 5 x10
-6  per Kelvin within a
temperature range of 00 C to
3000 C
7017.90 - Other
70.18 Glass beads, imitation
pearls, imitation precious
or semi-precious stones andsimilar glass smallwares,
and articles thereof other
than imitation jewellery;
glass eyes other than
prosthetic articles;statuettes and other
ornaments of lamp-worked
glass, other than imitation
jewellery; glass
microspheres not exceeding
1 mm in diameter.CTH Basket 1 (Endorsed by CRO)
7018.10 -  Glass beads, imitation
pearls, imitation precious or
semi-precious stones andsimilar glass smallwaresAs indicated at the heading level
7018.20 -  Glass miscrospheres not
exceeding 1 mm in diameter
7018.90 -  Other
70.19 Glass fibres (including
glass wool) and articles
thereof (for example, yarn,
woven fabrics):As indicated at the subheading levelG/RO/41
Page 906
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Slivers, rovings, yarn
and chopped strands:
7019.11 -- Chopped strands, of
a length of not more than 50
mmCTH Basket 1 (Endorsed by CRO)
7019.12 -- Rovings CTH Basket  (Endorsed by CRO)1
7019.19 -- Other As indicated at the split subheading level
ex7019.19(a) --- Yarn [CTH] Submitted to CRO for decision
(Doc. 42.269)
[CTSHS] Issue No.4
ex 019.19(b) --- Other CTH Basket 1 (Endorsed by CRO)
- Thin sheets (voiles), webs,
mats, mattresses, boards and
similar nonwoven products:
7019.31 -- Mats CTSH Basket 1 (Endorsed by CRO)
7019.32 -- Thin sheets (voiles) CTSH Basket 1 (Endorsed by CRO)
7019.39 -- Other CTSH Basket 1 (Endorsed by CRO)
7019.40 -  Woven fabrics of rovings. CTSH Basket 1 (Endorsed by CRO)
- Other woven fabrics:
7019.51 -- Of a width not exceeding
30 cm[CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)
[CTSH, from subheading 7019.19 or
7019.90] (EC)Submitted to CRO for decision
(Doc. 42.269)
Issue No. 5G/RO/41
Page 907HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7019.52 -- Of a width exceeding
30 cm, plain weave,
weighing less than 250 g/m2,
of filaments measuring per
single yarn not more than
136 tex[CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)
[CTSH, from subheading 7019.19 or7019.90] (EC)Submitted to CRO for decision
(Doc. 42.269)
Issue No. 5
7019.59 -- Other [CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)
[CTSH, from subheading 7019.19 or
7019.90] (EC)Submitted to CRO for decision
(Doc. 42.269)
Issue No. 5
7019.90 - Other [CTH]
[CTSH] (JPN) (US) (MEX) (HK)
[CTSH, except from subheadings 7019.40,
7019.51, 7019.52 or 7019.59] (CAN)[As indicated at the split subheading level]
(EC)Submitted to CRO for decision
(Doc. 42.269)
Issue No. 6
ex 7019.90(a)-- Articles
[CTSH from fibres or yarn of any
subheading] (EC)
ex 7019.90(b)-- Other
[CTH] (EC)
70.20 Other articles of glass. CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 908
ISSUES FOR DECISION:  CHAPTER 71
ISSUE NO. 1: PLATING OF SILVER IN SEMI-MANUFACTURED FORMS WITH GOLD
AND PLATINUM; PLATING OF GOLD IN SEMI-MANUFACTURED FORMS
WITH PLATINUM
Option A
1. Plating of silver with gold and platinum by galvanization and plating of gold with platinum by
galvanization are the last substantial transformation of the products obtained.
2. The process used to obtain these products consists of covering the silver with a fine layer of
gold or platinum and the gold with a fine layer of platinum.  The deposit made in this way alters and
strengthens the qualities of both precious metals:  the silver is protected against tarnishing, rendering
it more suitable for various uses, especially for tableware and electrical connectors;  the strength of
the gold is increased and it is used principally in jewellery and watch casings.  The products obtained
are new products insofar as their properties differ from those of the worked products.
3. The rule of origin must therefore be based on a change of split subheading, i.e. change to split
subheadings ex 7106.92 (a) and ex 7108.13 (a) from any other split subheading.
The origin criterion should be:  CTSHS (CH) (EC) (JPN) (HK) (MEX) (THAI)
Option B
4. Gold and platinum plating of silver in semi -manufactured forms and platinum plating of gold
in semi-manufactured forms are not the last substantial transformation of these products.
5. These operations consist of depositing, by galvanization (an electrolytic process), an
extremely fine layer of gold or platinum on a silver or gold base.  The process used is not particularly
complex; the initial product’s intrinsic properties are not altered; the operation does not therefore
result in a new product.
6. The rule of origin must therefore be based on a change of subheading, i.e. change to
subheadings 7106.92 and 7108.13 from any other subheading.  (AUS) (BRA) (CAN) (PHI) (US)
The origin criterion should be: CTSH
Relevant HS codes:
7106.92
7108.13
REFERENCE DOCUMENT
Report of the 4th Session (D oc. 40.245, Annexes G/1 and G/2)G/RO/41
Page 909
ISSUE No. 2: WORKING OF DIAMONDS AND PRECIOUS AND SEMI-PRECIOUS 
STONES
(a) Working of industrial diamonds
OPTION A:  Yes7. The working of industrial diamonds from unworked or simply sawn, cleaved or bruted
diamonds is a substantial transformation.  Unworked industrial diamonds are raw stones which have
to be cut to a desired shape to be used on tools or machine accessories for drilling, cutting diamonds,
etc. for which the structure and the shape of the diamonds used are of great importance.  Operations to
give them a final form for fitting onto tools or m achine accessories changes the characteristics of the
diamonds and defines their uses.
The origin criterion should be  CTSH (EC, HK, IND, EGY, THAI)
OPTION B: No8. The working of industrial diamonds from unworked or simply sawn, cleaved or bruted
diamonds is not a substantial transformation.  Operations to give them a final form for fitting onto
tools or machine accessories does not fundamentally alter the diamonds’ characteristics.
The origin criterion should be:  The country in which these products are obtained in their natural or
unprocessed state (JPN, CAN, CH, MEX, PHI, US, SEN, AUS, BRA)
Relevant HS codes:
7102.29
(b) Working of non-industrial diamonds a nd precious and semi-precious stones
OPTION A:  Yes
9. The working of non-industrial diamonds a nd precious and semi-precious stones from
unworked or simply sawn, cleaved or bruted diamonds and stones is a substantial transformation.
Uncut diamonds and precious and semi-precious stones are raw stones, the use and commercial
interest of which are determined by their shape and characteristics after working. moreover, working
of stones requires a very specialised knowledge and precision.
10. The process of working diamonds is the following:  first, the raw stone is sawn into two parts;
the largest part is bruted and sawn or cut using a laser in order to prepare the diamond.  A firstfacetting is carried out to know the structure of the stone which will determine the way it will be cut.
Then, large facettes are created on which new facettes are polished.  Precious and semi-precious
stones undergo the same type of processing, the structure of these stones being moreover more
complex.
11. It should be noted that facetting is not the only process of working stones.  Stones can be
engraved, drilled, prepared as doublets or triplets, etc.  These processes should also be regarded as
substantial transformation.
12. Lastly, on a technical point of view, it is nearly impossible to determine the origin of the
country of extraction of a stone after working. indeed, most of the impurities have disappeared and the
colour may have changed.G/RO/41
Page 910
The origin criterion should be:  CTSH (EC, HK, IND, EGY, THAI)
OPTION B:  Yes, provided that13. Working of non-industrial diamonds and preci ous and semi-precious stones from unworked
or simply sawn, cleaved or bruted diamonds and stones is a substantial transformation, provided thatthe goods are cut or ground to final shape and polished.  These operations, significantly alter the
characteristics of the diamonds and stones.
The origin criterion should be:  CTSH provided that the goods are cut or ground to final shape and
polished (BRA) (CAN) (JPN) (PHI) (US)
OPTION C:  No
14. Working of non-industrial diamonds and preci ous and semi-precious stones from unworked
or simply sawn, cleaved or bruted diamonds and stones is not a substantial transformation.  The
operations undertaken do not fundamentally alter the characteristics of the diamonds or stones.
The origin criterion should be:  The country in which these goods are obtained in their natural or
unprocessed states (AUS) (CH) (MEX) (SEN)
Relevant HS codes:
7102.39, 7103.91, 7103.99
(c) Working of synthetic or reconstructed stones
OPTION A:  Yes
15. The working of synthetic or reconstructed stones from unworked or simply sawn or roughly
shaped stones is a substantial transformation.  The considerations regarding natural stones are also
relevant for synthetic and reconstructed stones (see above).
The origin criterion should be:  CTSH (EC, EGY, HK, IND, THAI)
OPTION B:  Yes, provided that16. Working of synthetic or reconstructed stones from unworked or simply sawn or roughly
shaped stones is a substantial transformation provided that the goods are cut or ground to final shape
and polished.  These operations significantly alter the characteristics of the stones.
The origin criterion should be:  CTSH provided that the goods are cut or ground to final shape and
polished (BRA, US, PHI)
OPTION C:  No
17. Working of synthetic or reconstructed stones from unworked or simply sawn or roughly
shaped stones is not a substantial transformation.  The operations do not fundamentally alter the
characteristics of the stones.
The origin criterion should be:  The country in which these goods are obtained in their unworked state
(JPN, CAN, CH, MEX, SEN, AUS)G/RO/41
Page 911
Relevant HS codes:
7104.90
ISSUE No. 3: MANUFACTURE OF ARTICLES OF JEWELLERY, GOLDSMITH'S WARES
AND OTHER ARTICLES OF PRECIOUS METAL, OR OF METAL CLAD WITHPRECIOUS METAL FROM PARTS
OPTION A:  Yes18. The manufacture of articles of jewellery, goldsmith's wares and other articles of precious
metal or of metal clad with precious metal from parts is a substantial transformation.
The origin criterion should be:  CTHS (US, HK, JPN, MEX, CH, CAN, IND)
OPTION B:  Yes, provided19. The manufacture of jewellery, articles of goldsmith’s wares, and other articles of precious
metal or of metal clad with precious metal from parts is a substantial transformation provided the
change is not the result of solely gluing, setting or mounting (AUS)
The origin criterion should be:  CTHS, provided the change is not the result of solely gluing, setting
or mounting (AUS)
OPTION C:  No20. The manufacture of jewellery, articles of goldsmith's wares, and other articles of precious
metal or of metal clad with precious metal from parts is not a substantial transformation.
The origin criterion should be:  CTH (EC, PHI)
Relevant HS codes:
ex71.13(a), ex71.14(a), ex71.15(a)
ISSUE No. 4: MANUFACTURE OF ARTICLES OF NATURAL OR CULTURED PEARLS,
PRECIOUS AND SEMI-PRECIOUS STONES, SYNTHETIC OR
RECONSTRUCTED, FROM PEARLS OR STONES
OPTION A:  Yes
21. The manufacture of articles of natural or cultured pearls, precious and semi-precious stones,
synthetic or reconstructed, from pearls or stones is a substantial transformation.
The origin criterion should be:  CTH (US, JPN, THAI, CHI, IND, PHI)
OPTION B:  Yes, provided that22. The manufacture of articles of natural or cultured pearls, precious and semi-precious stones,
synthetic or reconstructed, from pearls or stones is a substantial transformation provided that it is notlimited to permanent stringing of the pearls or stones.
The origin criterion should be:  CTH, except from heading 71.01 to 71.04 when the change is only the
result of permanent stringing of the pearls or stones (AUS, CAN, HK, MEX)G/RO/41
Page 912
OPTION C:  No
23. The manufacture of articles of natural or cultured pearls, precious and semi-precious stones,
synthetic or reconstructed, from pearls or stones is not a substantial transformation.
The origin criterion should be:  CTH, except from headings 71.01 through 71.04 (EC)
OPTION D:
24. Pearl necklaces, consisting of a strand of pearls with a clasp, should have as their origin
the country of origin of the pearls.
The origin criterion should be:  CTH, except fr om pearls temporarily strung for convenience of
transport, of heading 71.01 (CAN).
Relevant HS codes:
71.16
ISSUE No. 5: SHOULD THE TRANSFORMATION OF A BLANK INTO A FINISHED
ARTICLE BE REGARDED AS A SUBSTANTIAL TRANSFORMATION?
OPTION A: Yes
1. Where certain conditions laid down in the fo llowing Chapter Note are met, the transformation
of a finished article from blanks or other unfinished forms classified in the same heading orsubheading as the finished product is to be regarded as a substantial transformation.
2. The following Chapter Note is proposed:
"1. For the purposes of this Chapter, whenever finished goods are produced from blanks or other
unfinished forms classified in the same heading or subheading as the finished goods, they
shall originate in the country in which the goods were finished, provided that:
(a) In their imported prefinished condition, the blanks or unfinished forms were not
capable of being sold in their condition as imported or of functioning for theirultimate use and have not been advanced beyond cleaning or working to remove
flash, sprues, burrs or similar excess material, and
(b) The blanks or unfinished goods are configured to final shape by significant removal
of material (other than by edge-working process)."  (US) (CAN) (CH) (HK)
OPTION B:  NoB/1:  No
3. "The origin of a product obtained from a blank shall be the country in which the blank
acquires the essential characteristics of the finished product and is classified in the same heading or
subheading as the finished product by application of  HS GIR 2(a) or otherwise.  Further finishing
shall not change the origin as long as the classification does not change."  (IND)G/RO/41
Page 913
B/2:  No
4. "The transformation of blanks or other unfinished forms into finished articles, both classified
in the same heading or subheading, is not to be regarded as substantial transformation.  Moreover, the
proposed Chapter Note is not clear enough and can be wrongly interpreted."  (EC)
HS CODES CONCERNED:  71.13, 71.14, 71.15, 71.16.G/RO/41
Page 914
CHAPTER 71
Chapter Note
[For the purposes of this Chapter, whenever finished goods are produced from blanks or other unfinished forms classified in the  same heading or
subheading as the finished goods, they shall originate in the country in which the goods were finished, provided that :
a) In their imported prefinished condition, the blanks or unfinished  forms were not capable of being sold in their condition as imported or of
functioning for their ultimate use and have not been advanced be yond cleaning or working to remove flash, sprues, burrs or simi lar excess
material, and
b) The blanks or unfinished goods are configured to final shape by significant removal of material (other than by edge-working p rocess)]
Submitted to CRO for decision (Doc.OC0009, Issue No.5)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 71 Natural or cultured pearls,
precious or semi-precious
stones, precious metals,
metals clad with preciousmetal, and articles thereof;
imitation jewellery; coin
71.01 Pearls, natural or cultured,
whether or not worked orgraded but not strung,
mounted or set; pearls,
natural or cultured,
temporarily strung for
convenience of transport.The country of origin  of the pearl of this
heading is the country where the cultured pearlwas cultured or the mollusc containing natural
pearl was gathered.Basket 1 (Endorsed by CRO)
7101.10 - Natural pearls As indicated at the heading level
- Cultured pearls:
7101.21 -- Unworked
7101.22 -- WorkedG/RO/41
Page 915HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
71.02 Diamonds, whether or not
worked, but not mounted or
set.As indicated at subheading level
7102.10 - Unsorted The origin of the goods shall be the country in
which the goods of this subheading areobtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO)
- Industrial :
7102.21 -- Unworked or simply
sawn, cleaved or brutedThe origin of the goods shall be the country in
which the goods of this subheading are
obtained in their natural or unprocessed stateBasket 1(Endorsed by CRO)
7102.29 -- Other [CTSH (EC) (EGY)(HK) (IND)(TH) ] Referred to CRO for decision
(Doc. 42.383)
Issue 2 (a)
[The origin of the goods shall be the countryin which the goods of this subheading areobtained in their natural or unprocessed state
(JPN) (CAN) (CH) (MEX) (PHI) (SEN)(US)
(BRA) (AUS) ]
- Non-industrial :
7102.31 -- Unworked or simply
sawn, cleaved or brutedThe origin of the goods shall be the country in
which the goods of this subheading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO)
7102.39 -- Other [CTSH (EC) (EGY) (HK) (IND) (TH) ] Referred to CRO for decision
(Doc. 42.383)
Issue 2 (b)
[CTSH  provided the goods are cut or ground
to final shape and polished (PHI, US, BRA) ]
[The origin of the goods shall be the country
in which the goods of this subheading are
obtained in their natural or unprocessed state
(JPN) (CAN) (CH) (MEX) (SEN) (AUS) ]G/RO/41
Page 916
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
71.03 Precious stones (other than
diamonds) and semi-
precious stones, whether ornot worked or graded but
not strung, mounted or set;
ungraded precious stones
(other than diamonds) and
semi-precious stones,temporarily strung for
convenience of transport.See subheadings
7103.10 - Unworked or simply
sawn or roughly shapedThe origin of the goods shall be the country in
which the goods of this subheading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO)
- Otherwise worked :
7103.91 --  Rubies, sapphires
and emeralds[CTSH (HK) (EC)(EGY) (IND) (TH)] Referred to CRO for decision
(Doc. 42.383)Issue 2 (b)
[CTSH provided the goods are cut or groundto final shape and polished (PHI) (US) (BRA)]
[The origin of the goods shall be the countryin which the goods of this subheading are
obtained in their natural or unprocessed state
(JPN) (CAN) (CH) (MEX) (SEN) (AUS)]
7103.99 --  Other [CTSH  (HK) (EC) (EGY) (IND) (TH)]
[ CTSH provided the goods are cut or groundto final shape and polished (PHI) (US) (BRA)]Referred to CRO for decision
(Doc. 42.383)Issue 2 (b)
[The origin of the goods shall be the countryin which the goods of this subheading are
obtained in their natural or unprocessed state
(JPN) (CAN) (CH) (MEX) (SEN) (AUS)]G/RO/41
Page 917HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
71.04 Synthetic or reconstructed
precious or semi-precious
stones, whether or notworked or graded but not
strung, mounted or set;
ungraded synthetic or
reconstructed precious or
semi-precious stones,temporarily strung for
convenience of transport.See subheadings
7104.10 - Piezo-electric quartz CTH Basket 1 (Endorsed by CRO)
7104.20 - Other, unworked or simply
sawn or roughly shapedThe origin of the goods shall be the country in
which the goods of this subheading are
obtained in their unworked stateBasket 1 (Endorsed by CRO)
7104.90 - Other [CTSH  (EC) (EGY) (HK) (TH)] Referred to CRO for decision
(Doc. 42.383)Issue 2 (c)
[CTSH provided the goods are cut or ground
to final shape and polished (PHI) (US) (BRA) ]
[The origin of the goods shall be the country
in which the goods of this subheading are
obtained in their unwor ked state. (JPN) (CAN)
(CH) (MEX) (SEN) (AUS)]
71.05 Dust and powder of natural
or synthetic precious or
semi-precious stones.CTH Basket 1 (Endorsed by CRO)
71.06 Silver (including silver
plated with gold or
platinum), unwrought or in
semi-manufactured forms,
or in powder form.See subheadingsG/RO/41
Page 918
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7106.10 - Powder See split subheading
ex7106.10 (a) Flakes classified with
powder1CTSHS Basket 1 (Endorsed by CRO)
ex7106.10
(b)Powder CTSH Basket 1 (Endorsed by CRO)
-O t h e r
7106.91 -- Unwrought: See split subheading
 ex 7106.91
(a)Refined CTSHS or
Change within this sp lit subheading resulting
from purification by electrolytic, thermal orchemical separation of precious metalBasket 1 (Endorsed by CRO)
 ex 7106.91
(b)Alloyed CTSHS Basket 1 (Endorsed by CRO)
 ex 7106.91
(c)Other CTH or
The origin of the goods shall be the country in
which the materials of this split subheadingare obtained in their natural or unprocessed
stateBasket 1 (Endorsed by CRO)
7106.92 -- Semi-manufactured: See split subheadings
ex 7106.92
(a)Gold or platinum plated [CTSHS (EC) (TH)]
[CTSH]Referred to CRO for decision
(Doc. 42.383)
Issue 1
 ex 7106.92(b)Other
CTSH Basket 1 (Endorsed by CRO)
71.07 Base metals clad with silver,
not further worked thansemi-manufactured.See split heading
ex 71.07 (a) Semi-manufactured forms CTHS Basket 1 (Endorsed by CRO)
ex 71.07 (b) Other CTH Basket 1 (Endorsed by CRO)
                                                     
1 The HS classifies flakes with powder of subheading 7106.10 when 90 % or more by weight passes through a sieve having a mesh a perture of 0.5 mmG/RO/41
Page 919HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
71.08 Gold (includi ng gold plated
with platinum) unwrought
or in semi-manufacturedforms, or in powder form.See subheadings
- Non-monetary
7108.11 -- Powder See split subheading
ex7108.11 (a) Flakes classified with
powder2CTSHS Basket 1 (Endorsed by CRO)
ex7108.11
(b)Powder CTSH Basket 1 (Endorsed by CRO)
7108.12 -- Other unwrought forms See split subheading
ex 7108.12(a) Refined CTSHS or
Change within this spli t subheading  resulting
from purification by electrolytic, thermal orchemical separation of precious metalBasket 1 (Endorsed by CRO)
ex7108.12
(b)Alloyed CTSHS Basket 1 (Endorsed by CRO)
ex 7108.12
(c)Other CTH or
The origin of the goods shall be the country in
which the materials of this split subheading
are obtained in their natural or unprocessed
stateBasket 1 (Endorsed by CRO)
7108.13 -- Other semi-manufactured
formsSee split subheading
ex 7108.13
(a)Plated with platinum [CTSHS]
[CTSH]Submitted to CRO for decision
(Doc. 42.383)
Issue 1
 ex 7108.13(b)Other
CTSH Basket 1 (Endorsed by CRO)
                                                     
2 The HS classifies flakes with powder of subheading 7108.11 when 90 % or more by weight passes through a sieve having a mesh a perture of 0.5 mmG/RO/41
Page 920
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7108.20 - Monetary See split subheading
ex 7108.20
(a)Refined CTSHS or
Change within this sp lit subheading resulting
from purification by electrolytic, thermal or
chemical separation of precious metalBasket 1 (Endorsed by CRO)
ex7108.20
(b)Alloyed CTSHS Basket 1 (Endorsed by CRO)
  ex 7108.20
(c)Other CTSH Basket 1 (Endorsed by CRO)
71.09 Base metals or silver, clad
with gold, not further
worked than semi-
manufactured.See split heading
ex 71.09 (a) Semi-manufactured forms CTHS Basket 1 (Endorsed by CRO)
ex 71.09 (b) Other CTH Basket 1 (Endorsed by CRO)
The description of goods for ex
71.09(b) endorsed by CRO was:
“Unwrought”. (Doc.
G/RO/W/22/Rev. 2)  TCRO in its 12th
Session considered this term again
and decided to recast it to read
“Other”. (Doc. 42.383)
71.10 Platinum, unwrought or in
semi-manufactured forms,
or in powder form.See split heading
  ex 71.10 (a) Flakes classified with
powder3CTHS Basket 1 (Endorsed by CRO)
  ex 71.10 (b) Powder CTHS Basket 1 (Endorsed by CRO)
                                                     
3 The HS classifies flakes with powder of heading 71.10 when 90 % or more by weight passes through a sieve having a mesh apertu re of 0.5 mmG/RO/41
Page 921HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
  ex 71.10 (c) Unwrought forms, refined CTHS or
Change within this sp lit heading resulting
from purification by electrolytic, thermal orchemical separation of precious metalBasket 1 (Endorsed by CRO)
  ex 71.10 (d) Unwrought forms, alloyed CTHS Basket 1 (Endorsed by CRO)
 ex 71.10 (e) Other unwrought forms CTH or
The origin of the goods shall be the country in
which the material of this split heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO)
ex 71.10 (f) Other CTHS Basket 1 (Endorsed by CRO)
- Platinum: See split heading
7110.11 -- Unwrought or in powder
form
7110.19 -- Other
- Palladium: See split heading
7110.21 -- Unwrought or in powder
form
7110.29 -- Other
- Rhodium:
7110.31 -- Unwrought or in powder
form
7110.39 -- Other
- Iridium, osmium and
ruthenium:
7110.41 -- Unwrought or in powder
form
7110.49 -- Other
71.11Base metals, silver or gold,
clad with platinum, notfurther worked than semi-
manufactured.See split heading
  ex 71.11 (a) Semi-manufactured forms CTHS Basket 1 (Endorsed by CRO)G/RO/41
Page 922
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 71.11 (b) Other CTH Basket 1 (Endorsed by CRO)
71.12Waste and scrap of precious
metal or of metal clad with
precious metal; other waste
and scrap containingprecious metal or precious
metal compounds, of a kind
used principally for the
recovery of precious metal.The origin of the goods shall be the country in
which the waste and scrap of this heading are
derived from manufacturing or processing
operations or from consumptionBasket 1 (Endorsed by CRO)
7112.10 - Of gold, including metal
clad with gold but excluding
sweepings containing other
precious metalSee heading
7112.20 - Of platinum, including
metal clad with platinum but
excluding sweepingscontaining other precious
metalSee heading
7112.90 - Other
71.13 Articles of jewellery and
parts thereof,  of precious
metal or of metal clad with
precious metal.See split heading
ex 71.13 (a) - Articles of jewellery [CTHS  (US) (HK) (CAN) (JPN) (MEX)
(CH)]Referred to CRO for decision
(Doc. 42.383)
Issue 3
[CTHS, provided the change is not solely theresult of gluing, setting or mounting  (AUS)]
[CTH (EC)]
ex 71.13 (b) - Parts CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 923HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Of precious metal
whether or not plated or clad
with precious metal :See split headings
7113.11 -- Of silver, whether or not
plated or clad with otherprecious metal
7113.19 -- Of other precious metal,
whether or not plated or clad
with precious metal
7113.20 - Of base metal clad with
precious metal
71.14 Articles of goldsmiths' or
silversmiths'  wares and
parts thereof, of precious
metal or of metal clad withprecious  metal.See split heading
ex 71.14 (a) - Articles of goldsmiths’wares [CTHS (US) (HK) (CAN) (JPN) (MEX)
(CH)]Referred to CRO for decision
(Doc. 42.383)
Issue 3
[CTHS, provided the change is not solely theresult of gluing, setting or mounting (AUS)][CTH (EC)]
ex 71.14 (b) - Parts CTH Basket 1 (Endorsed by CRO)
- Of precious metal whether
or not plated or clad withprecious metalSee split headings
7114.11 - Of silver, whether or not
plated or clad with other
precious metal
7114.19 -- Of other precious metal,
whether or not plated or clad
with precious metalG/RO/41
Page 924
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7114.20 - Of base metal clad with
precious metal
71.15 Other articles of precious
metal or of  metal clad with
precious metal.See split heading
ex 71.15 (a) - Articles of jewellery [CTHS (US) (HK) (CAN) (JPN) (MEX)
(CH)]Referred to CRO for decision
(Doc. 42.383 Issue 3)
[CTHS, provided the change is not solely theresult of gluing, setting or mounting  (AUS)
[CTH (EC)]
ex 71.15 (b) - Parts CTH Basket 1 (Endorsed by CRO)
7115.10 - Catalysts in the form of wire
cloth or grill, of platinumSee split heading
7115.90 Other
71.16 Articles of natural or
cultured pearls, precious or
semi-precious stones
(natural, synthetic or
reconstructed).[CTH (US) (CH) (JPN) (TH)]
[CTH, except from headings 71.01 through
71.04 when the change is only the result of
permanent stringing, (CAN) (HK) (MEX) ]Referred to CRO for decision
(Doc. 42.383)
Issue  4
[CTH, except from headings 71.01 through
71.04 (EC)  (AUS) ]
7116.10 - Of natural or cultured pearls See heading
7116.20 - Of precious or semi-
precious stones (natural,
synthetic or reconstructed)
71.17 Imitation jewellery. CTH Basket 1 (Endorsed by CRO)
- Of base metal, whether or
not plated with precious
metal:See heading
7117.11 -- Cuff-links and studsG/RO/41
Page 925HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7117.19 -- Other
7117.90 - Other
71.18 Coin. CTH Basket 1 (Endorsed by CRO)
7118.10 - Coin (other than gold coin),
not being legal tenderSee heading
7118.90 - OtherG/RO/41
Page 926
ISSUES FOR DECISION; CHAPTERS 72 TO 73
ISSUE No. 1: PRODUCTION OF FLAT-ROLLED PRODUCTS, BARS AND RODS, ANGLES,
SHAPES AND SECTIONS, NOT FURTHER WORKED THAN HOT-ROLLED
(a) Angles, shapes and sections of headings ex72.16(a), ex72.22(b), ex72.28(b) from flat-rolled
products or bars and rods
OPTION A : Yes1. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-
rolled products or bars and rods is a substantial transformation.
The origin criterion should be :
• For split heading ex72.16(a) :
CTH (IND, PHI, CH, KOR, JPN, EGY)
• For split heading ex72.22(b) :
CTH (CH, JPN, KOR, PHI)
• For split heading ex72.28(b) :
CTH (JPN, KOR, PHI)
OPTION B : Yes, provided
2. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-
rolled products or bars and rods is a substantial transformation, provided that :
• For split heading ex72.16(a) :
-  they are not just formed or bent from steel that has already been hot-rolled (AUS)
• For split heading ex72.22(b) :
- the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN)
• For split heading ex72.28(b) :
- the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN,
KOR, EGY)
The origin criterion should be :
• For split heading ex72.16(a) :
CTHS, except from headings 72.08, ex72.11 (a), 72.12 through 72.15 (AUS)
• For split heading ex72.22(b) :
CTH, except from heading 72.21 (CAN)G/RO/41
Page 927
• For split heading ex72.28(b) :
CTH, except from heading 72.27 (CAN, EGY)
OPTION C : No
3. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-
rolled products or bars and rods is not a substantial transformation.
The origin criterion should be :
• For split heading ex72.16(a) :
CTH, except from headings 72.08 through 72.15 (ARG, CAN, EC, US)
• For split heading ex72.22(b) :
CTH, except from headings 72.19 through 72.21 (US, EC, EGY)
• For split heading ex72.28(b) :
CTH, except from headings 72.25 through 72.27 (US, EC, ARG)
Relevant HS Codes :
ex 72.16 (a), ex72.22(b), ex72.28(b)
(b) Flat-rolled products, of a width of 600 mm or more, of split headings ex72.19 (a) and
ex72.25(a) from flat-rolled products of a width of less than 600 mm
OPTION A : Yes4. The production of flat-rolled products, not further worked than hot-rolled, of a width of 600
mm or more, from flat-rolled products of a width of less than 600 mm is a substantial transformation.
The origin criterion should be :
• For split heading ex72.19(a) :
CTH (MOR, JPN, CH, KOR, EGY, NZ, PHI)
• For split heading ex72.25(a) :
CTH (CH, JPN, KOR, EGY, NZ, PHI)
OPTION B :No5. The production of flat-rolled products, not further worked than hot-rolled, of a width of
600 mm or more, from flat-rolled products of a width of less than 600 mm is not a substantial
transformation.
The origin criterion should be :G/RO/41
Page 928
• For split heading ex72.19(a) :
CTH, except from heading 72.20 (CAN, EC, US)
• For split heading ex72.25(a) :
CTH, except from heading 72.26 (CAN, EC, US)
Relevant HS Codes :
ex72.19 (a), ex72.25(a)
(c) Bars and rods of stainless steel, of split headings ex72.22(a) and ex72.28 (a) from bars and
rods in irregularly wound coils
OPTION A : Yes6. The production of bars and rods, not further wo rked than hot-rolled, of stainless steel from
bars and rods in irregularly wound coils is a substantial transformation.
The origin criterion should be :
• For split heading ex 72.22 (a) :
CTH (CH, KOR, PHI)
• For split heading ex 72.28 (a) :
CTH (KOR)
OPTION B :No7. The production of bars and rods, not further wo rked than hot-rolled, of stainless steel from
bars and rods in irregularly wound coils is not a substantial transformation.
The origin criterion should be :
• For split heading ex 72.22 (a) :
CTH, except from heading 72.21 (JPN, CAN, US, EC, EGY, BRA)
• For split heading ex 72.28 (a) :
CTH, except from heading 72.27 (JPN, CAN, US, EC, EGY, BRA)
Relevant HS Codes :
ex72.22(a) and ex 72.28 (a)
ISSUE No. 2:  COLD-ROLLING (COLD-REDUCING)(a) Of flat-rolled products of iron or non-alloy st eel, of a width of less than 600 mm, not clad,
plated or coated, of heading ex72.11(b), from flat-rolled products not clad, plated or coated
OPTION A : YesG/RO/41
Page 929
8. Cold-rolling of flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm,
not clad, plated or coated, from flat-rolled produc ts not clad, plated or coated, is a substantial
transformation.
The origin criterion should be :
CTHS (EC, JPN, PHI, KOR, AUS, NZ)
OPTION B :Yes, except9. Cold-rolling of flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm,
not clad, plated or coated, from flat-rolled produc ts not clad, plated or coated, is a substantial
transformation, except from flat-rolled products of the same heading.
The origin criterion should be :
CTH (CAN)OPTION C : Yes, except10. Cold-rolling of flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm,
not clad, plated or coated, from flat-rolled produc ts not clad, plated or coated, is a substantial
transformation, except from cold-rolled flat-rolled pr oducts, of a width of 600 mm or more, not clad,
plated or coated.
CTHS, except from heading 72.09 (US)
OPTION D : No11. Cold-rolling of flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm,
not clad, plated or coated, from flat-rolled products  not clad, plated or coated, is not a substantial
transformation.
The origin criterion should be :
CTH, except from heading 72.08 or 72.09 (ARG)Relevant HS Code:
ex72.11 (b)
(b) Of angles, shapes and sections, of heading ex 72.16(b), bars and rods and angles, shapes and
sections of heading ex72.22(c) from flat-rolled products and bars and rods
OPTION A : Yes
12. The production of angles, shapes and sections, not further worked than cold-rolled, of split
heading ex72.16(b), bars and rods and angles, shapes and sections of split heading ex72.22(c) from
flat-rolled products and bars and rods is a substantial transformation.
The origin criterion should be :
• For split heading ex72.16(b) :G/RO/41
Page 930
CTHS (JPN, KOR, EGY, PHI)
• For split heading ex72.22(c) :
CTHS (JPN, CH, KOR, PHI)
OPTION B : Yes, except
13.  The production of angles, shapes and sections, of split heading ex72.16(b) and angles,
shapes, sections and bars and rods of split heading ex72.22(c) from flat-rolled products and bars and
rods is a substantial transformation, provided that :
• For split heading ex72.16(b) :
- the material used is not flat-rolled products clad,  plated or coated, cold-rolled flat-
rolled products not clad, plated or coated or bars and rods of heading 72.15 (US)
- they are obtained from flat-rolled products or from angles, shapes and sections, not
further worked than hot-rolled (AUS, EC).
• For split heading ex72.22(c) :
- the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN)
- the material used is not cold-rolled products (EC, EGY)The origin criterion should be :
• For split heading ex72.16(b) :
CTHS, except from headings 72.09, 72.10, ex72.11(b), 72.12 through 72.15 (EC) (AUS)
CTH, except from heading 72.09, 72.10, ex 72.11 (b) or 72.15 (US)
• For split heading ex72.22(c) :
CTH, except from heading 72.21 (CAN)
CTHS, except from cold-rolled products of headings 72.19 through 72.21 (EC, EGY)
OPTION C :No
14. Cold-rolling of angles, shapes and sections from  flat-rolled products and bars and rods is not a
substantial transformation.
The origin criterion should be :
• For split heading ex72.16(b) :
CTH, except from headings 72.08 through 72.15 (CAN)
• For split heading ex72.22(c) :
CTH, except from heading ex 72.19 (b), 72.20 or 72.21 (US)G/RO/41
Page 931
Relevant HS Codes:
ex72.16(b), ex72.22(c)
(c) Of flat-rolled products of stainless steel, of a width of 600 mm or more, of split heading
ex72.19(b), from flat-rolled products of a width of less than 600 mm or from flat-rolled
products of the same heading
OPTION A : Yes15. Cold-rolling of flat-rolled products of stainles s steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm or from flat-rolled products of the same heading is a
substantial transformation.
The origin criterion should be :
CTHS (MEX, JPN, KOR, NZ, PHI)OPTION B : Yes, except
16. Cold-rolling of flat-rolled products of stainles s steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm or from flat-rolled products of the same heading is a
substantial transformation, except from flat-rolled products of heading 72.20.
The origin criterion should be :
CTHS, except from heading 72.20 (EC)
OPTION C : No17. Cold-rolling of flat-rolled products of stainles s steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm, or from flat-rolled products of the same heading is not
a substantial transformation.
The origin criterion should be :
CTH, except from heading 72.20 (CAN, EGY)
CTH, except from split heading ex 72.20 (b) (US)
Relevant HS Code:
ex72.19(b)
(d) Of flat-rolled products of stainless steel, of a width of less than 600 mm, of split heading
ex72.20(b), from flat-rolled products of a widt h of 600 mm or more or from flat-rolled
products of the same heading
OPTION A : Yes18. Cold-rolling of flat-rolled products of stainl ess steel, of a width of less than 600 mm, from
flat-rolled products of a width of 600 mm or more or from flat-rolled products of the same heading is
a substantial transformation.
The origin criterion should be :
CTHS (EC, EGY, JPN, KOR, PHI)G/RO/41
Page 932
OPTION B : Yes, except
19. Only cold-rolling of flat-rolled products of stainless steel, of a width of less than 600 mm, of
split heading ex72.20 (b), from flat-rolled products of a width of 600 mm or more is a substantial
transformation.
CTH (CAN)
OPTION C :No20. Cold-rolling of flat-rolled products of stainless steel, of a width of less than 600 mm, from
flat-rolled products of a width of 600 mm or more is not a substantial transformation.
The origin criterion should be :
CTH, except from heading 72.19 (NZ, US)Relevant HS Code:
ex72.20(b)
(e) Of cold-rolled bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods of split heading ex72.28(c) from flat-rolled products or from bars and rods in
irregularly wound coils or from products of the same heading
OPTION A : Yes21. Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from productsof the same heading is a substantial transformation.
The origin criterion should be :
CTHS (JPN, KOR, PHI)
OPTION B : Yes, except
22. Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from products
of the same heading is a substantial transformation, except from  cold-rolled products of headings
72.25 through 72.27.
The origin criterion should be :
CTHS, except from cold-rolled products of headings 72.25 through 72.27 (EC, EGY)OPTION C : No
23. Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from products
of the same heading is not a substantial transformationG/RO/41
Page 933
The origin criterion should be:
CTH, except from headings 72.25 through 72.27 (ARG)
CTH, except from split headings ex 72.25 (b), ex 72.26 (b) or heading 72.27 (US)
Relevant HS Codes:
ex72.28(c)
ISSUE No. 3:  COATINGS(a) Printing or lacquering of flat-rolled products of iron or non-alloy steel, of a width of 600 mm
or more, plated or coated with tin (split heading ex72.10(b))
OPTION A: Yes
24. Printing or lacquering of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm
or more, plated or coated with tin is a substantial transformation.  the materials used have both sides
blank with a layer of tincoating.  different thickness, hardness and amount of tincoating on each typeof tinplate are required to manufacture different types of cans.  the manufacturing process involves:
For lacquered tinplate (HS subheading 7210.10)
Stage 1: Lacquering
(a) Lacquering is usually done on the reverse of the printed side of the tinplate.  It can also be
done on both sides.  Not the whole tinplate is lacquered or printed.  Precise plain margins
(about 3mm) need to be left on both the lacquered and printed surfaces for welding of the
blank into a can or container.  A sheet of tinplate can consist of more than 2 blanks.  The
lacquer consists of different chemicals to form various lacquers for different applications.  Forexample, epoxy resin, vinyl resin, etc. together with solvent and additives.  Lacquer is applied
onto the surface by a roller coating machine.  To cure the lacquer, it is heated up to a high
temperature of about 200 °C for 10-20 minutes.
(b) Lacquering is performed to prevent corrosion and changes in the food by the packaging
material.  The lacquer acts as a protective layer to prevent the packed product from becoming
contaminated through chemical reaction with the base material.  It also preserves the flavour
of the packed product in the case of food. Lacquer is not applied to all tinplates, but those thatare to be formed into metal packaging to contain food, beverages, paints and chemicals .
For printed tinplate (HS subheading 7210.90)
Stage 2:  Base coating
(a) The base coating consists of resins, toner, TiO2, solvent, melamine, etc.  Coating is widely
used in the metal industry to act as a base fo r other colours to be printed on to form various
shades and designs.  The basic colours are cyan, magenta, yellow, black and additional
colours, if necessary.  The side of the tinplate to be printed is coloured with a base coat to
give a good decorative ground for other primary colours and special colours to be added on.
Stage 3: Printing(a) On the side where the base coating is applied, offset lithography printing is applied with a
solvent-based system.  An offset printing process is required for printing on metal tinplates.
The printing inks are dried in an LPG-driven oven.  The last pass includes a drying protectiveG/RO/41
Page 934
varnish, which gives the final print a glossy finish.  Varnish is applied to all printed tinplates
to prevent scratches during the can-forming operation or stamping.
Substantial transformation
The imported flat-rolled tinplates have undergone the following changes in their
characteristics and properties:
(1) The lacquered surface has been treated so that, when formed into a can, it can be filled with
different products, which may be edible or non-edible, e.g. food and beverages, edible oil, paint.
(2) The tinplates have been transformed into a new product with a specific use, i.e. for making
into cans or containers.  The outline of a formed tin is marked on the printed tinplate sheets andindicated by the welding margins, which are left unprinted.
(3) These cans or containers may be highly decorative for marketing appeal.(4) The value of each of these printed tinplates lies in the fact that it is meant only for a particular
brand, design and can.  It will have less than 30% of its original value if used for other purposes.  For
example, if a manufacturer prints a design called "Brand X" on the tinplates with a thickness of
0.16mm and welded margins meant for manufacturing of a 300 ml can, then these tinplates cannot be
used for other purposes.  In the event that the order is cancelled, the manufacturer cannot sell the
printed tinplates to another buyer.  They can only be sold as scrap metal and the value is less than30% in the Singapore context.
The origin criterion should be:
CTHS (SG, KOR, PHI)OPTION B : No25. Printing or lacquering of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm
or more, plated or coated with tin is not a substantial transformation.
The origin criterion should be:
CTH (EC, AUS, NZ)
CTH, except from heading 72.08 or 72.09 (CAN, BRA, US, ARG)
Relevant HS Code:
ex72.10(b)
(b) Corrugating of flat-rolled products of iron or  non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc (split heading ex72.10(c))
OPTION A: Yes26. Corrugating of flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc is a substantial transformation.
The origin criterion should be:
CTHS (PHI, KOR)G/RO/41
Page 935
OPTION B:  No
27. Corrugating of flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc is not a substantial transformation.
The origin criterion should be:
CTH (EC, AUS, NZ)
CTH, except from heading 72.08 or 72.09 (ARG, BRA, CAN, US)
Relevant HS Code:ex72.10(c)
(c) Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods
OPTION A: Yes
28. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is a substantial transformation.
The origin criterion should be :
• For split heading ex72.10(d) :
CTHS (SG, JPN, KOR, PHI)
• For split heading ex72.12(b) :
CTHS (EGY, JPN, AUS, KOR, NZ, PHI)
• For split heading ex72.16(d) :
CTHS (JPN, KOR, PHI)
• For split heading ex72.17(b) :
CTHS (JPN, KOR, PHI)
• For split heading ex72.19(d) :
CTHS (EC, JPN, KOR, NZ, PHI)
• For split heading ex72.20(d) :
CTHS (EC, JPN, KOR, PHI)
• For split heading ex72.22(e) :
CTHS (EC, EGY, JPN, KOR, PHI)G/RO/41
Page 936
• For split heading ex72.23(b) :
CTHS (JPN, KOR, PHI)
• For split heading ex72.25(d) :
CTHS (EC, JPN, KOR, NZ, PHI)
• For split heading ex72.26(d) :
CTHS (EC, JPN, KOR, NZ, PHI)
• For split heading ex72.28(e) :
CTHS (EC, EGY, JPN, KOR, PHI)
• For split heading ex72.29(b) :
CTHS (JPN, KOR, PHI)
OPTION B :Yes, except
29. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is a substantial transformation, except when the coating is applied on products of the same
heading.
The origin criterion should be :
• For split heading ex 72.10 (d): CTH (AUS, EC, NZ)
• For split heading ex 72.12 (b): CTH (EC)
• For split heading ex 72.17 (b): CTH (CH, EGY, IND, NZ) For split heading ex 72.19 (d) :
CTH (MOR, US)
• For split heading ex 72.20 (d): CTH (CAN, MEX, US)
• For split heading ex 72.22 (e): CTH (CH)
• For split heading ex 72.23 (b): CTH (CH, EGY)
• For split heading ex 72.25 (d): CTH (CH, US)
• For split heading ex 72.26 (d): CTH (BRA, US)
• For split heading ex 72.29 (b): CTH (CH)
OPTION C : No
30. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is not a substantial transformation.
• For split heading ex72.10(d) :
CTH, except from heading 72.08 or 72.09 (ARG, BRA, CAN, US)
• For split heading ex72.12(b) :
CTH, except from headings 72.08 through 72.11 (CAN, ARG, US)G/RO/41
Page 937
• For split heading ex72.16(d) :
CTH, except from headings 72.08 through 72.15 (EC, EGY, CAN, US)
CTH, except from headings 72.09, 72.10, ex 72.11 (b), 72.12 through 72.15  (AUS)
• For split heading ex72.17(b) :
CTH, except from headings 72.13 through 72.15; or change from headings 72.13 through 72.15
provided that the cross-sectional area of the rods is reduced by at least 50 % or the diameter is reduced
to 3 mm or less (CAN, US, AUS, MEX, BRA)
CTH, except from headings 72.09, 72.10, ex72.11(b), 72.12, 72.14 through 72.16 (EC)
• For split heading ex72.19(d) : CTH, except from heading 72.20 (CAN)
• For split heading ex72.20(d) : CTH, except from heading 72.19 (CAN)
• For split heading ex72.22(e) :
CTH, except from heading 72.21 (CAN)
CTH, except from headings 72.19 through 72.21 (US)
• For split heading ex72.23(b) :
CTH, except from headings 72.21 through 72.22: or change from headings 72.21 through 72.22
provided that the cross-sectional area of the rods is reduced by at least 50 % or the diameter is reduced
to 3 mm or less (CAN, US, BRA)
CTH, except from cold-rolled products of headings 72.19 through 72.22 (EC)
• For split heading ex72.25(d) :
CTH, except from heading 72.26 (CAN)
• For split heading ex72.28(e) :
CTH, except from heading 72.27 (CAN)
CTH, except from headings 72.25 through 72.27 (US)
• For split heading ex72.29(b) :
CTH, except from heading 72.27 or 72.28: or change from heading 72.27 or 72.28 provided that the
cross-sectional area of the rods is reduced by at least 50 % or the diameter is reduced to 3 mm or less
(CAN, US, BRA)
CTH, except from heading ex72.25(b) or ex72.26(b) (EC, EGY)
Relevant HS Codes:
ex72.10(d), ex72.12(b), ex72.16(d), ex72.17(b), ex72.19(d), ex72.20(d), ex72.22(e), ex72.23(b),
ex72.25(d), ex72.26(d), ex72.28(e), ex72.29(b)
ISSUE No. 4:   MANUFACTURE OF WIRE NOT CLAD, PLATED OR COATEDOPTION A : Yes31. The manufacture of wire, not clad, plated or co ated, from flat-rolled products, bars and rods,
angles, shapes and sections is a substantial transformation. the wire constitutes a genuinely newG/RO/41
Page 938
product. the drawing operations necessary to produce the wire are considerable; the characteristics of
the metals used are changed, and the uses are highly specific.
The origin criteria should be :
• For split heading ex72.17(a) :
CTH (IND, NZ, KOR, JPN, CH, PHI, EGY)
• For split heading ex72.23(a) :
CTH (JPN, CH, EGY, KOR, PHI)
• For split heading ex72.29(a) :
CTH (JPN, CH, EGY, KOR, PHI)
OPTION B : Yes, provided32. The manufacture of wire, not clad, plated or co ated, from flat-rolled products, bars and rods,
angles, shapes and sections is a substantial transformation, provided that :
• For split heading ex72.17(a) :
- when bars and rods are used, the cross-sectional area of the rods is reduced by at least
50 % or their diameter is reduced to 3 mm or less (CAN, US, AUS, MEX, BRA)
- the material used is not bars and rods of headings 72.13 through 72.15 (ARG)- the material used is not flat-rolled products, cold-rolled, not clad, plated or coated,
flat-rolled products, clad, plated or coated, cold-rolled products of split heading
ex72.11(b), bars and rods, angles, shapes and sections (EC)
• For split heading ex72.23(a) :
- when bars and rods are used, the cross-sectional area of the rods is reduced by at least
50 % or their diameter is reduced to 3 mm or less (CAN, US, AUS, MEX)
- the material used is not cold-rolled flat-rolled products or cold-rolled bars and rods
(EC)
The origin criterion should be :
• For split heading ex72.17(a) :
CTH, except from headings 72.13 through 72.15; or change from headings 72.13 through 72.15
provided that the cross-sectional area of the rods is reduced by at least 50 % or their diameter isreduced to 3 mm or less (CAN, US, AUS, MEX, BRA)
CTH, except from headings 72.13 through 72.15 (ARG)
CTH, except from headings 72.09, 72.10, ex72.11(b), 72.12, 72.14 through 72.16 (EC)G/RO/41
Page 939
• For split heading ex72.23(a) :
CTH, except from headings 72.21 through 72.22; or change from headings 72.21 through 72.22
provided that the cross-sectional area of the rods is reduced by at least 50 % or their diameter is
reduced to 3 mm or less (CAN, US, AUS, MEX)
CTH, except from cold-rolled products of headings 72.19 through 72.22 (EC)
• For split heading ex72.29(a) :
CTH, except from heading 72.27 or 72.28; or change from heading 72.27 or 72.28 provided that the
cross-sectional area of the rods is reduced by at least 50 % or their diameter is reduced to 3 mm or less
(CAN, US)
CTH, except from heading ex72.25(b) or ex72.26(b) (EC)
Relevant HS Codes:
ex72.17(a), ex72.23(a), ex72.29(a)
CHAPTER 73ISSUE No. 5: COATING OF TUBES, PIPES AND HOLLOW PROFILES, OF IRON OR STEEL(a) With layers of asphalt or bitumen, reinforcement materials and concreteOPTION A : Yes
33. Coating of tubes and pipes of iron or steel with layers of asphalt or bitumen, reinforcement
materials and concrete is a substantial transformation.  the tubes and pipes reinforced in this way are
intended for specific uses, such as underwater transport.  these coatings produce goods with new
characteristics and a much longer working life.
The origin criterion should be :
• For split heading ex73.03(a): CTHS (CH, NOR, JPN, SG, PHI)
• For split subheading ex7304.10(a): CTSHS (NOR, JPN, CH, PHI)
• For split heading ex 73.05(a): CTHS (NOR, JPN, CH, SG, PHI)
• For split heading ex73.06(a): CTHS (NOR, JPN, CH, SG, PHI)
OPTION B : No
34. Coating of tubes and pipes of iron and steel with layers of asphalt or bitumen, reinforcement
materials and concrete is not a substantial transformation.
The origin criterion should be :
• For split heading ex73.03(a) :
CTH (US, EC, CAN, SEN, MEX, ARG, EGY, KOR)
• For split subheading ex 7304.10(a) :
CTSH (CAN, SG, KOR)
CTH (US, EC, BRA, SEN, EGY)
CTH, except from heading 72.06 or 72.07 (ARG)G/RO/41
Page 940
• For split heading ex73.05(a) :
CTH (US, CAN, EC, SEN, ARG, EGY, KOR)
• For split heading ex 73.06(a) :
CTH (US, CAN, EC, SEN, ARG, EGY, KOR)
Relevant HS Codes:
ex73.03(a), ex7304.10(a), ex73.05(a), ex73.06(a)
(b) With a layer of polyurethane inside and a layer of asphalt or bitumen or zinc and bitumen, or
polyurethane outside
OPTION A : Yes35. Coating of iron tubes, pipes and hollow profiles with a layer of polyurethane inside and a
layer of asphalt or bitumen or zinc and bitumen, or polyurethane outside is a substantial
transformation. the principal operations to be carried out for coatings of this type are : grid blasting,drying, preheating, lining with a polyurethane laye r, coating the outside with a layer of asphalt or
bitumen or zinc and bitumen, or polyurethane. this gives a product which is much more resistant to
chemicals and to abrasion, a higher flow rate (lar ger volume flowing through), low friction coefficient
(limited pressure loss), much longer life span (+50 % to 100%) while remaining very light and
therefore easier to handle. this product meets the requirements for drinking water, gas and otherliquids.
The origin criterion should be :
CTHS (CH, NOR, JPN, SG, PHI)
OPTION B : No
36. Coating of iron tubes, pipes and hollow profiles with a layer of polyurethane inside and a
layer of asphalt or bitumen outside is not a substantial transformation.  the products obtained do not
undergo very major operations and their essential characteristics are very similar to those of othertubes and pipes.
The origin criterion should be :
CTH (US, EC, CAN, SEN, MEX, EGY, BRA, KOR, ARG)Relevant HS Code:
ex73.03(b)
ISSUE No. 6: MANUFACTURE OF TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS,
OF IRON (OTHER THAN CAST IRON) OR  STEEL, OF HEADING 73.04, BY CHANGE OF
SUBHEADING WITHIN THE HEADING
OPTION A : Yes
37. The manufacture of tubes, pipes and hollow profiles, seamless, of iron or steel, of
heading 73.04, by change of subheading within the heading, is a substantial transformation.G/RO/41
Page 941
The origin criterion should be :
• For split subheading ex7304.10(a) :
CTSH (CAN, SG, KOR)
CTSHS (NOR, CH, JPN, PHI)
• For split subheading ex7304.10(b) :
CTSH (CAN, SG, KOR)
• For subheading 7304.21 :
CTSH (CAN, JPN, SG, KOR)
• For subheadings 7304.29 through 7304.90 :
CTSH (CAN, SG, KOR)
OPTION B : No38. The manufacture of tubes, pipes and hollow profiles, seamless, of iron or steel, of heading
73.04, by change of subheading within the heading, is not a substantial transformation. the scope of
the requirements of international standards (I SO, EN, ECISS, API, DIN, ASTM, UNI, MERCOSUR,
etc.) starts from the casting of the steel. the chem ical composition and mechanical properties start in
the steel mill and finish with the end product. an end product of good quality requires the use of steel
of good quality. the industry must have integrated in its process the elaboration of it own steel in orderto assure the fulfilment of standards of quality and safety of the products it manufactures. the control
of the final quality of these tubes begins with the casting of the steel and continues during the entire
production process.
The origin criterion should be :
• For split subheading ex7304.10(a) :
CTH (US, EC, EGY, BRA, SEN)
CTH, except from heading 72.06 or 72.07 (ARG)
• For split subheading ex7304.10(b) :
CTH (US, EC, CH, EGY, BRA, JPN)
CTH, except from heading 72.06 or 72.07 (ARG)
• For subheading 7304.21 :
CTH (US, EC, CH, EGY, BRA)
CTH, except from heading 72.06 or 72.07 (ARG)
• For subheadings 7304.29 through 7304.90 :
CTH (US, EC, CH, EGY, BRA, JPN)
CTH, except from heading 72.06 or 72.07 (ARG)G/RO/41
Page 942
Relevant HS Codes:
ex7304.10(a), ex7304.10(b), 7304.21 through 7304.90ISSUE No. 7: MANUFACTURE OF STRUCTURES FROM PARTS OF STRUCTURES, OF
IRON OR STEEL, OR FROM PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES ANDTHE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL
OPTION A: Yes39. The manufacture of structures from parts of structures, of iron or steel, or from plates, rods,
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, constitutes a
substantial transformation.
The origin criterion should be :
CTHS (US, KOR, JPN, PHI)OPTION B: No40. The manufacture of structures from parts of structures, of iron or steel, or from plates, rods,
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, does not
constitute substantial transformation.
The origin criterion should be :
CTH (EC, EGY, BRA)Relevant HS Code:
ex73.08(a)
ISSUE No. 8: MANUFACTURE OF PARTS OF STRUCTURES FROM PLATES, RODS,
ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN
STRUCTURES, OF IRON OR STEEL
OPTION A: Yes41. The manufacture of part of structures from plates, rods, angles, shapes, sections, tubes and the
like, prepared for use in structures, of iron or steel, is a substantial transformation.
The origin criterion should be:
CTHS (US, JPN, KOR, PHI)
OPTION B: No42. The manufacture of parts of structures from plates, rods, angles, shapes, sections, tubes and
the like, prepared for use in structures, of iron or steel, is not a substantial transformation.
The origin criterion should be:
CTH (EC, EGY, BRA)G/RO/41
Page 943
Relevant HS Code:
ex 73.08(b)ISSUE No. 9: MANUFACTURE OF PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES
AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL
OPTION A: Yes43. The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantial transformation.
The origin criterion should be:
CTH (JPN, PHI, EGY, KOR)
OPTION B: Yes, except44. The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantial transformation, except where effected from flat-rolled
products, from hot-rolled bars and rods in irregularly wound coils, from other bars or rods or from
angles, shapes or sections of chapter 72, from sheet piling or angles, shapes and sections of heading
73.01 or from tubes, pipes and hollow profiles of headings 73.04 to 73.06.
The origin criterion should be:
CTH, except from headings 72.08 through 72.16, 73.01, 73.04 through 73.06 (US)OPTION C: Yes, except
45. The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantia l transformation, except where effected from angles,
shapes and sections of subheading 7301.20.
The origin criterion should be:
CTH, except from subheading 7301.20 (EC)
OPTION D: Yes, except46. The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel, is a substantial transformation, except where effected from products of
heading 72.16 to which only the following types of operations have been applied :
(1) Drilling, punching, notching, cutting, camberi ng or sweeping, whether performed individually
or in combination;
(2) Adding attachments or weldments for composite construction;
(3) Adding attachments for handling purposes;
(4) Adding weldments, connectors or attachments to H-sections or I-sections, provided that the
maximum dimension of the weldments, connectors or attachments is not greater than the dimension
between the inner surfaces of the flanges of the H-sections or I-sections;G/RO/41
Page 944
(5) Painting, galvanizing or otherwise coating;
(6) Adding a simple base plate without stiffening elements, individually or in combination with
drilling, punching, notching or cutting, to create an article suitable as a column (CAN).
The origin criterion should be:
CTH, except from heading 72.16 when the change results from the following operations : (see list
above) (CAN)
Relevant HS Codes:
ex73.08(c)
ISSUE No. 10:  ARMOURING OF STRANDED WIRE, ROPES AND CABLESOPTION A: Yes47. Armouring of stranded wire, ropes and cables is a substantial transformation. the operations
necessary for this transformation are considerable and the goods obtained have appreciably different
characteristics from the products used.  the materials used comprise galvanized steel wire strand (hs
7312.10) and stainless steel flat wire (hs 7223.00) to produce armoured steel stranded wire (hs7312.10).  the manufacturing process involves:
Stage 1:
48. The flat wire is wrapped around the galvanized steel wire strand with an even spacing.  the
wrapping process is done using an armoured wrappi ng machine.  the tension of the wire must be
controlled to ensure no wire breakage.
Stage 2:
49. The wrapped wire is ‘swaged’ down to size and to achieve a smooth surface. swaging is a
process of pressing the flat wire tightly against the strand wire and flattening the wrapped surface.  thefinished product is used as an inner wire which moves in a plastic tube.  hence, it requires a smooth
surface to minimize wear on the plastic tube.
Stage 3:
50. The ‘swaged’ wire is re-swaged to give it flexibility.  the final product is an armoured wire
with stainless steel wrapping.  the armouring of the strand wire improves its strength and surface
smoothness for use as an inner core wire for flexible control cables.
Substantial transformation
51. The materials used have been substantially transformed into a new product, which is different
from the materials used as follows:
(1) It is used for a push-pull mechanical control cable. These cables are for use in marine or
industrial vehicles or equipment for control of gear shift and throttle shift; andG/RO/41
Page 945
(2) It has improved strength and surface smoothness unlike the earlier stage.  The cable is used to
push or pull the gear and throttle levers on the engine. The greater tensile strength of the cable
improves its capability.
The origin criterion should be:
CTHS (SG, KOR, PHI)
OPTION B: No52. Armouring of stranded wire, ropes and cables is not a substantial transformation.  the
products obtained are not really new.
The origin criterion should be:
CTH (ARG, SEN, EC)Relevant HS Code:
ex73.12(a)
ISSUE No. 11:  MANUFACTURE OF CHAINS  FROM PARTS OF CHAIN
OPTION A: Yes53. The manufacture of chains from parts of the same heading is a substantial transformation.
The origin criterion should be :
CTSH (CAN, US, PHI, JPN)OPTION B: No54. The manufacture of chains from parts of the same heading is not a substantial transformation.
The origin criterion should be:
CTH (CH, EGY, EC, BRA)Relevant HS Codes:
7315.11 through 7315.89
ISSUE No. 12:  ENAMELLING OF STEEL SINKSOPTION A: Yes55. Enamelling of raw steel sinks is a substantial transformation.  it results in an appreciable
change to the characteristics of the product. the manufacturing process involves:
Stage 1: Pickling process
56. The surface of the raw steel sink is pre-treated to remove any form of contamination, e.g. rust,
grease and oil.  the steel surface is ‘itched’ to form a rough surface for best bonding results at the
enamelling stage through this pickling process. the process comprisesG/RO/41
Page 946
The following stages:
Tank No. Chemical Temperature Duration
(Celsius)  Min Sec
1 Degreasing agent - Alkali 75 °C - 90 °C 6’ 50”
2. Degreasing agent - Alkali 75 °C - 90 °C 5’40”
3 Degreasing agent - Alkali 75°C - 90 °C 8’15”
4 Warm water rinse 55 °C - 65 °C 2’30”
5 Cold water rinse       - 2’15”
6 Pickling acid 55 °C - 70 °C 9’10”
7 Cold rinse         - 8”05”
8N i c k e l 4 5 °C -70 °C 4’10”
9 Cold rinse         - 1’30”
10 Passivation (to neutralize the 65 °C - 70 °C 3’45”
treated surface)
11 Drying 100 °C - 200 °C 15’00”
Stage 2:  Preparation of coating material
57. Ground coat:  this is produced by milling various enamel materials called ‘frits’, clay and
other raw chemicals with water in a ball mill (grinding equipment).
58. Over coat:  this is produced by milling either opaque/semi-opaque/transparent enamel ‘frits’,
colour pigments, clay and raw chemicals (e.g. zirconium and titanium) in water.  this coat is made
according to a special formula to obtain the right quality and colour.  the water base mixture called‘slips’ is applied to the treated steel sink.
Stage 3: Coating and firing
59. The enamel ‘slips’ are applied to the treated sink by manual or robotic air spray.
60. Ground coat:  this is the prime coat, after which the sink will be sent to a furnace for drying
and firing process at a temperature of 800 °c for 6-8 minutes.  when firing the ground coat enamel, the
following reactions occur simultaneously:
(1) Water in the enamel ‘slips’ oxidizes and forms hydrogen.
(2) Carbon from the steel becomes oxides.  An inner layer of enamel is formed.
(3) Absorption of hydrogen by the steel. This reduces defects on the surface.(4) Development of the ‘adhesive coat’.
61. Cover coat:  this is the colour coat.  after the application of the ground coat, the treated sink
goes through the drying and firing process which is similar to the ground coat.  the following
reactions take place during the application of the cover coat:
(1) Melting to a closed coating on the ground coat enamel.
(2) Development of a sealant by blending the cover coat with the  ground coat.
(3) Recrystallization of the opacity in zirconium and titanium enamel to produce a glassy
finish.G/RO/41
Page 947
Stage 4:  Finished good
62. After passing through all necessary quality control processes, the enamelled sink is
considered a finished good.
Substantial transformation
63. The raw steel sink has undergone substantial transformation with the production of a new
product that has a specific use.  in its raw stage, it has no commercial value.  the reaction of the
ground coat and cover coat after firing alters the property of the materials into an ‘adhesive coat’, i.e.
a bond is created between the metal surface and the enamel.  characteristics of the enamelled steel
sink are:
1. High gloss (glass-like finish).
2. Resistant to thermal shock (heat resistant).
3. Hardness and abrasion resistant.4. Acid resistant.
5. Alkali resistance.
6. Colour fast.
The origin criterion should be:CTHS (SG, MOR, PHI)OPTION B: No
64. Enamelling of steel sinks is not a substantial transformation.  it in no way alters the
fundamental properties of these products.
The origin criterion should be:
CTH (MEX, SEN, ARG, BRA)Relevant HS Code:ex73.24(a)G/RO/41
Page 948
CHAPTER 72
Chapter Notes
For the purposes of this Chapter, a change of classification resulting only from cutting is not regarded as a substantial trans formation.  Basket 1
For the purposes of this Chapter, the expression “cold-rolling” means cold-reduction resulting in changes to the crystalline st ructure of the workpiece.
Cold-rolling does not include a very light cold-rolling process (skin pass or pinch pass) which acts only on the surface of the  material and does not result in
change to its crystalline structure.  Basket 1
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 72 Iron and steel As indicated at heading level
72.01 Pig iron and spiegeleisen in
pigs, blocks or other
primary forms.CTH Basket 1( Endorsed by CRO)
72.02 Ferro-alloys. CTH Basket 1 ( Endorsed by CRO)
72.03 Ferrous products obtained
by direct reduction of iron
ore and other spongy
ferrous products, in lumps,
pellets or similar forms;
iron having a minimumpurity by weight of 99.94
%, in lumps, pellets or
similar forms.CTH Basket 1 ( Endorsed by CRO)
72.04 Ferrous waste and scrap;
remelting scrap ingots of
iron or steel.As indicated at split heading level.
ex 72.04 (a) Ferrous waste and scrap The origin of the goods shall be the country
in which the waste and scrap of this split
heading are derived from manufacturing or
processing operations or from consumptionBasket 1 (Endorsed by CRO)G/RO/41
Page 949HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 72.04 (b) Remelting scrap ingots of
iron or steelThe origin of the goods shall be the country
in which the waste and scrap used to obtain
the remelting scrap ingots of this splitheading are derived from manufacturing or
processing operations or from consumptionBasket 1 (Endorsed by CRO)
72.05 Granules and powders, of
pig iron, spiegeleisen, iron
or steel.As indicated at subheading and split
subheading level
7205.10 - Granules CTH Basket 1 (Endorsed by CRO)
- Powders : As indicated at split subheading level
7205.21 -- Of alloy steel
ex7205.21(a) Mixed powders of alloy steel CTSH or CTSHS provided recasting or
atomizing of the cast alloyBasket 1 (Endorsed by CRO)
ex7205.21(b) Unmixed powders of alloy
steelCTSH Basket 1 (Endorsed by CRO
7205.29 -- Other As indicated at split subheading level
ex7205.29(a) Other mixed powders CTSH or CTSHS provided recasting or
atomizing of the cast alloyBasket 1 (Endorsed by CRO)
ex7205.29(b) Other unmixed powders CTSH Basket 1 (Endorsed by CRO)
72.06 Iron and non-alloy steel in
ingots or other primaryforms (excluding iron of
heading No. 72.03).CTH Basket 1 (Endorsed by CRO)
72.07 Semi-finished products of
iron or non-alloy steel.CTH, except from heading 72.06 Basket 1 (Endorsed by CRO)
72.08 Flat-rolled products of iron
or non-alloy steel, of a
width of 600 mm or more,
hot-rolled, not clad, plated
or coated.CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 950
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
72.09 Flat-rolled products of iron
or non-alloy steel, of a
width of 600 mm or more,cold-rolled (cold-reduced),
not clad, plated or coated.CTH Basket 1 (Endorsed by CRO)
72.10 Flat-rolled products of iron
or non-alloy steel, of a
width of 600 mm or more,
clad, plated or coated.As indicated at split heading level
ex 72.10(a) Clad CTHS Basket 1 (Endorsed by CRO)
ex 72.10(b) Plated or coated with tin,
printed or lacquered[CTHS (SG) (KOR)(PHI)] Referred to CRO for decision  (Doc.
42.621)
[CTH (AUS) (EC) (NZ)] Issue 3 (a)
[CTH, except from 72.08 or 72.09 (CAN)
(US) (BRA) ( ARG) ]
ex 72.10(c) Plated or coated with zinc,
corrugated[CTHS (KOR) (PHI)] Referred to CRO for decision (Doc.
42.621)
[CTH (AUS) (EC) (NZ)] Issue 3 (b)
[CTH, except from 72.08 or 72.09 (ARG)
(BRA) (CAN) (US)]
ex 72.10(d) Other [CTHS (PHI) (JPN) (KOR) (SG)][CTH, except from 72.08 or 72.09 (ARG)(BRA) (CAN) (US)]
[CTH (AUS) (EC) (NZ)]Referred to CRO for decision (Doc.
42.621)Issue 3 (c)
- Plated or covered with tin : As indicated at split heading level
7210.11 -- Of a thickness of 0.5
mm or moreAs indicated at split heading level
7210.12 -- Of a thickness of less
than 0.5 mm
7210.20 - Plated or coated with
lead, including terne-plateG/RO/41
Page 951HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7210.30 - Electrolytically
plated or coated with zinc
- Otherwise plated orcoated with zinc :
7210.41 -- Corrugated
7210.49 -- Other
7210.50 - Plated or coated with
chromium oxides or with
chromium and chromium
oxides
- Plated or coated with
aluminium :
7210.61 -- Plated or coated with
aluminium-zinc alloys
7210.69 -- Other
7210.70 - Painted, varnished or
coated with plastics
7210.90 - Other
72.11 Flat-rolled products of iron
or non-alloy steel, of a
width of less than 600 mm,
not clad, plated or coated.As indicated at split heading levelG/RO/41
Page 952
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 72.11(a) Hot-rolled CTH Basket 1
For ex 72.11 (a), CRO endorsed as
follows:
- Description of Goods: “Not further
worked than hot-rolled”
- Origin Criteria : “CTH, except from
72.08 or 72.09 when the change results
solely from cutting”
(Doc. G\RO\W\22\Rev. 2)
Later, in its 12th Session, TCRO
reconsidered the issue and decided
as follows:
- Description of Goods: “Hot-rolled”- Origin Criteria: “CTH”
(Doc. 42.621)
ex 72.11(b) Cold-rolled (cold-reduced) [CTHS (AUS) (EC) (JPN) (KOR) (PHI)(NZ)]Referred to CRO for decision (Doc.
42.621)
[CTH (CAN)] Issue 2 (a)
[CTHS, except from 72.09 (US)]
[CTH, except from 72.08 or 72.09 (ARG)]
-  Not further worked than
hot-rolled :As indicated at split heading level
7211.13 -- Rolled on four faces
or in a closed box pass, of a
width exceeding 150 mm and
a thickness of not less than 4mm, not in coils and without
patterns in relief
7211.14 -- Other, of a thickness
of 4.75 mm or more
7211.19 -- OtherG/RO/41
Page 953HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
-  Not further worked than
cold-rolled (cold-reduced) :As indicated at split heading level
7211.23 -- Containing by
weight less than 0.25 % of
carbon
7211.29 -- Other
7211.90 - Other
72.12 Flat-rolled products of iron
or non-alloy steel, of a
width of less than 600 mm,clad, plated or coated.As indicated at split heading level
ex72.12 (a) Clad CTHS, except from 72.10 Basket 1  (Endorsed by CRO)
ex72.12 (b) Other [CTHS (AUS) (PHI) (EGY) (JPN) (KOR)
(NZ)]Referred to CRO for decision (Doc.
42.621)
Issue 3 (c)
[CTH (EC)]
[CTH, except from 72.08 through 72.11
(ARG) (CAN) (US)]
7212.10 - Plated or coated with tin As indicated at split heading level
7212.20 - Electrolytically
plated or coated with zinc
7212.30 - Otherwise plated or
coated with zinc
7212.40 - Painted, varnished or
coated with plastics
7212.50 - Otherwise plated or
coated
7212.60 - Clad
72.13 Bars and rods, hot-rolled,
in irregularly wound coils,
of iron or non-alloy steel.CTH, except from heading 72.14 Basket 1 (Endorsed by CRO)G/RO/41
Page 954
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7213.10 - Containing indentations,
ribs, grooves or other
deformations producedduring the rolling processAs indicated at the heading level
7213.20 - Other, of free-cutting steel
7213.91 - - Of circular cross-section
measuring less than 14 mm
in diameter
7213.99 -- Other
72.14 Other bars and rods of iron
or non-alloy steel, not
further worked than
forged, hot-rolled, hot-
drawn or hot-extruded, but
including those twistedafter rolling.CTH, except from heading 72.13 Basket 1 (Endorsed by CRO)
7214.10 - Forged As indicated at the heading level
7214.20 - Containing indentations,
ribs, grooves or other
deformations produced
during the rolling process ortwisted after rolling
7214.30 Other, of free-cutting steel
- Other
7214.91 -- Of rectangular (other than
square) cross-section
7214.99 -- Other
72.15 Other bars and rods of iron
or non-alloy steel.CTH Basket 1 (Endorsed by CRO)
7215.10 - Of free-cutting steel, not
further worked than cold-
formed or cold-finishedAs indicated at the heading levelG/RO/41
Page 955HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7215.50 - Other, not further worked
than cold-formed or cold
finished
7215.90 - Other
72.16 Angles, shapes and sections
of iron or non-alloy steel.As indicated at split heading level
ex72.16 (a) Not further worked than hot-
rolled[CTH (IND) (PHI) (CH) (KOR) (JPN)
(EGY)]Referred to CRO for decision (Doc.
42.621)
Issue 1 (a)
[CTHS, except from 72.08, ex 72.11 (a),
72.12 through 72.15 (AUS)]
[CTH, except from 72.08 through 72.15
(ARG) (CAN) (EC) (US)]
ex 72.16 (b) Not further worked than
cold-rolled[CTHS (EGY) (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.09, 72.10, ex 72.11 (b)or 72.15 (US)]Issue 2 (b)
[CTH, except from 72.08 through 72.15
(CAN)]
[CTHS, except from 72.09, 72.10, ex 72.11(b), 72.12 through 72.15 (AUS) (EC)]
ex 72.16 (c) Clad CTHS Basket 1 (Endorsed by CRO)
ex 72.16 (d) Other [CTHS (PHI) (JPN) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTHS, except from headings 72.09, 72.10,ex 72.11 (b), 72.12 through 72.15 (AUS)]Issue 3 (c)
[CTH, except from headings 72.08 through
72.15 (EGY) (CAN) (EC) (US)]G/RO/41
Page 956
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7216.10 - U, I or H sections,
not further worked than hot-
rolled, hot-drawn orextruded, of a height of less
than 80 mm.As indicated at split heading level
- L or T sections, not
further worked than hot-
rolled, hot-drawn or
extruded, of a height of less
than 80 mm :
7216.21 -- L sections
7216.22 -- T sections
- U, I or H sections not
further worked than hot-
rolled, hot-drawn orextruded, of a height of  80
mm or more.
7216.31 -- U sections
7216.32 -- I sections
7216.33 -- H sections
7216.40 - L or T sections, not
further worked than hot-rolled, hot-drawn or
extruded, of a height of 80
mm or more
7216.50 - Other angles, shapes
and sections, not furtherworked than hot-rolled, hot-
drawn or extrudedG/RO/41
Page 957HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Angles, shapes and
sections, not further worked
than cold-formed or cold-finished :As indicated at split heading level
7216.61 -- Obtained from flat-
rolled products
7216.69 -- Other
- Other
7216.91 - Cold-formed or cold-
finished from flat-rolledproducts
7216.99 -- Other
72.17 Wire of iron or non-alloy
steel.As indicated at split heading level
ex 72.17 (a) Not plated or coated [CTH (IND) (NZ) (KOR) (JPN) (CH) (PHI)
(EGY)]Referred to CRO for decision (Doc.
42.621)
Issue 4
[CTH, except from 72.13 through  72.15(ARG)]
[CTH, except from 72.13 through 72.15; or
change from headings 72.13 through 72.15provided that the cross-sectional area of the
rods is reduced by at least 50 % or their
diameter is reduced to 3 mm or less (CAN)
(US) (AUS) (MEX) (BRA)]
[CTH, except from 72.09, 72.10, ex 72.11
(b), 72.12, 72.14 through 72.16. (EC)]
ex 72.17 (b) Other [CTHS (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH (IND) (NZ) (CH) (EGY)] Issue 3 (c)G/RO/41
Page 958
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from 72.13 through 72.15; or
change from headings 72.13 through 72.15
provided that the cross-sectional area of therods is reduced by at least 50 % or their
diameter is reduced to 3 mm or less (CAN)
(US) (AUS) (MEX) (BRA)]
[CTH, except from headings 72.09, 72.10, ex72.11 (b), 72.12, 72.14 through 72.16 (EC)]
7217.10 - Not plated or coated,
whether or not polishedAs indicated at split heading level
7217.20 - Plated or coated with
zinc
7217.30 - Plated or coated with
other base metals
7217.90 - Other
72.18 Stainless steel in ingots or
other primary forms; semi-
finished products of
stainless steel.CTH Basket 1 (Endorsed by CRO)
7218.10 - Ingots and other primary
formsAs indicated at the heading level
- Other:
7218.91 -- Of rectangular (other than
square) cross-section
7218.99 -- Other
72.19 Flat-rolled products of
stainless steel, of a width of
600 mm or more.As indicated at split heading level
ex 72.19 (a) Not further worked than hot-
rolled[CTH (MOR) (JPN) (CH) (EGY) (KOR)
(NZ) (PHI)]Referred to CRO for decision (Doc.
42.621)
Issue 1 (b)
[CTH, except from 72.20 (CAN) (US) (EC) ]G/RO/41
Page 959HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 72.19 (b) Not further worked than
cold-rolled[CTHS (JPN) (KOR) (MEX) (PHI) (NZ)]
[CTHS, except from 72.20 (EC)]Referred to CRO for decision (Doc.
42.621)
Issue 2 (c)
[CTH, except from ex 72.20 (b) (US)]
[CTH, except from 72.20 (CAN) (EGY) ]
ex 72.19 (c) Clad CTHS Basket 1 (Endorsed by CRO)
ex 72.19 (d) Other [CTHS (EC) (JPN) (PHI) (KOR) (NZ)] Referred to CRO for decision (Doc.
42.621)
Issue 3 (c)
[CTH (US) (MOR)]
[CTH, except from heading 72.20 (CAN)]
- Not further workedthan hot-rolled, in coils :As indicated at split heading level
7219.11 -- Of a thickness
exceeding 10 mm
7219.12 -- Of a thickness of
4.75 mm or more but not
exceeding 10 mmAs indicated at the heading level
7219.13 -- Of a thickness of 3
mm or more but less than
4.75 mm
7219.14 -- Of a thickness of less
than 3 mm
- Not further workedthan hot-rolled, not in coils :
7219.21 -- Of a thickness
exceeding  10 mm
7219.22 -- Of a thickness of
4.75 mm or more but not
exceeding 10 mmG/RO/41
Page 960
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7219.23 -- Of a thickness of 3
mm or more but less than
4.75 mmAs indicated at the heading level
7219.24 -- Of a thickness of less
than 3 mm
- Not further worked than
cold-rolled (cold-reduced):
7219.31 -- Of a thickness 4.75
mm or more
7219.32 -- Of a thickness of 3
mm or more but less than
4.75 mm
7219.33 -- Of a thickness
exceeding 1 mm but less than
3 mm
7219.34 -- Of a thickness of 0.5
mm or more but not
exceeding  1 mm
7219.35 -- Of a thickness of less
than 0.5 mm
7219.90 - Other
72.20 Flat-rolled products of
stainless steel, of a width of
less than 600 mm.As indicated at split heading level
ex 72.20(a) Not further worked than hot-
rolledCTH, except from 72.19 Basket 1 (Endorsed by CRO)
ex 72.20 (b) Not further worked than cold
rolled[CTHS (EC) (JPN) (EGY) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH (CAN)] Issue 2 (d)
[CTH, except from 72.19 (NZ) (US)]G/RO/41
Page 961HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 72.20 (c) Clad CTHS Basket 1
CRO endorsed as follows:
-  “CTHS, except from 72.19 when the
change results solely from cutting”
(G\RO\W\22\Rev.2)
Later, in its 12th Session, TCRO
reconsidered the Origin Criteria and
decided as follows: “CTHS”(Doc. 42;621)
ex 72.20 (d) Other [CTHS (EC) (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH (CAN) (US) (MEX)] Issue 3 (c)
[CTH, except from 72.19 (NZ)]
- Not further worked than
hot-rolled :As indicated at split heading level
7220.11 -- Of thickness of 4.75 mm
or more
7220.12 -- Of a thickness of less
than 4.75 mm
7220.20 - Not further worked
than cold-rolled (cold-reduced)
7220.90 - Other
72.21 Bars and rods, hot-rolled,
in irregularly wound coils,
of stainless steel.CTH, except from heading 72.22 Basket 1 (Endorsed by CRO)
72.22 Other bars and rods of
stainless steel; angles,
shapes and sections of
stainless steel.As indicated at split heading level
ex 72.22 (a) Bars and rods, not further
worked than hot-rolled[CTH (CH) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)G/RO/41
Page 962
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from 72.21 (JPN) (CAN) (US)
(EC) (EGY) (BRA)]Issue 1 (c)
ex 72.22 (b) Angles,shapes and sections,
not further worked than hot-
rolled[CTH (CH) (JPN) ( PHI) (KOR)]
[CTH, except from 72.21 (CAN)]
[CTH, except from 72.19 through 72.21 (US)(EC) (EGY)]Referred to CRO for decision (Doc.
42.621)
Issue 1 (a)
ex 72.22 (c) Bars and rods, angles, shapes
and sections, not further
worked than cold-rolled[CTHS (JPN) (CH) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
Issue 2 (b)
[CTH, except from 72.21 (CAN)]
[CTH, except from ex 72.19 (b), 72.20 or
72.21 (US)]
[CTHS, except from cold-rolled products of72.19 through 72.21 (EC) (EGY)]
ex 72.22 (d) Bars and rods, angles, shapes
and sections, cladCTHS Basket 1
For this split, CRO endorsed asfollows:
- Description of Goods: “Clad”
- Origin Criteria: “CTHS”
(Doc. G\RO\W\22\Rev.2)
Later, in its 12
th Session, TCRO
reconsidered the overall splits of this
heading and decided:
- to change the former ex 72.22(c)
into ex 72. 22(d)
-,to change the description of thegoods to read as: “Bars and rods,
angles, shapes and sections, clad”
(Doc. 42.621)
ex 72.22 (e) Other [CTHS (EC) (EGY) (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH (CH)] Issue 3 (c)G/RO/41
Page 963HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from 72.21 (CAN)]
[CTH, except from 72.19 through 72.21
(US)]
- Bars and rods, notfurther worked than hot-rolled, hot-drawn or
extruded:As indicated at split heading level
7222.11 -- Of circular cross-
section
7222.19 -- Other
7222.20 - Bars and rods, not
further worked than cold-
formed or cold-finished
7222.30 - Other bars and rods
7222.40 - Angles, shapes and
sections
72.23 Wire of stainless steel. As indicated at split heading level
ex 72.23 (a) Not plated or coated [CTH (JPN) (CH) (EGY) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.21 through 72.22; or
CTH from 72.21 through 72.22, provided that
the cross-sectional area of the rods is reduced
by at least 50 % or their diameter is reduced
to 3 mm or less (CAN) (US) (MEX)(AUS)]Issue 4
[CTH, except from cold-rolled products of
72.19 through 72.22 (EC)]
ex 72.23 (b) Other [CTHS (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY)] Issue 3 (c)G/RO/41
Page 964
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from 72.21 through 72.22; or
CTH from 72.21 through 72.22, provided that
the cross-sectional area of the rods is reducedby at least 50 % or their diameter is reduced
to 3 mm or less (CAN) (US) (BRA)]
72.24 Other alloy steel in ingots
or other primary forms;
semi-finished products of
other alloy steel.CTH Basket 1 (Endorsed by CRO)
7224.10 - Ingots and other primary
formsAs indicated at the heading level
7224.90 - Other
72.25 Flat-rolled products of
other alloy steel, of a width
of 600 mm or more.As indicated at split heading level
ex 72.25(a) Not further worked than hot-
rolled[CTH (CH) (JPN) (KOR) (EGY) (PHI) (NZ)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.26 (CAN) (US) (EC) ] Issue 1 (b)
ex 72.25(b) Not further worked than
cold-rolledCTHS Basket 1 (Endorsed by CRO))
ex72.25(c) Clad CTHS Basket 1 (Endorsed by CRO)
ex72.25(d) Other [CTHS (EC) (JPN) (KOR) (PHI) (NZ)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.26 (CAN)] Issue 3 (c)
[CTH (CH) (US)]
- Of silicon-electrical steel : As indicated at split heading level
7225.11 -- Grain-oriented
7225.19 -- Other
7225.20 - Of high speed steelG/RO/41
Page 965HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7225.30 - Other, not further
worked than hot-rolled, in
coils
7225.40 - Other, not further
worked than hot-rolled, notin coils
7225.50 - Other, not further
worked than cold-rolled
(cold-reduced)
-O t h e r  :
7225.91 -- Electrolytically
plated or coated with zinc
7225.92 -- Otherwise plated or
coated with zinc
7225.99 -- Other
72.26 Flat-rolled products of
other alloy steel, of a width
of less than 600 mm.As indicated at split heading level
ex 72.26(a) Not further worked than hot-
rolledCTH, except from 72.25 Basket 1 (Endorsed by CRO)
ex 72.26(b) Not further worked than
cold-rolledCTHS, except from cold-rolled products of
72.25Basket 1 (Endorsed by CRO)
ex72.26(c) Clad CTHS Basket 1
CRO endorsed as follows:
- “CTHS, except from 72.25 when the
change results solely from cutting”
(Doc. G\RO\W\22\Rev2)
Later, in its 12th Session, TCRO
reconsidered the origin criterion and
decided that it should be “CTHS”(Doc. 42. 621)G/RO/41
Page 966
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex72.26(d) Other [CTHS (EC) (JPN) (KOR) (PHI) (NZ)] Referred to CRO for decision (Doc.
42.621)
[CTH (US) (BRA)] Issue 3 (c)
- Of silicon-electrical
steel :As indicated at split heading level
7226.11 -- Grain-oriented
7226.19 -- Other
7226.20 -- Of high speed steel
-O t h e r
7226.91 -- Not further worked
than hot-rolled
7226.92 -- Not further worked
than cold-rolled (cold-
reduced)
7226.93 -- Electrolytically
plated or coated with zinc
7226.94 -- Otherwise plated or
coated with zinc
7226.99 -- Other
72.27 Bars and rods, hot-rolled,
in irregularly wound coils,
of other alloy steel.CTH, except from heading 72.28 Basket 1 (Endorsed by CRO)
7227.10 - Of high speed steel As indicated a the heading level
7227.20 - Of silico-manganese steel
7227.90 - Other
72.28 Other bars and rods of
other alloy steel; angles,
shapes and sections, of
other alloy steel; hollow
drill bars and rods, of alloyor non-alloy steel.As indicated at split heading levelG/RO/41
Page 967HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex72.28 (a) Bars and rods, not further
worked than hot-rolled[CTH, except from 72.27 (BRA) (CAN) (EC)
(EGY) (JPN) (US)]
[CTH (KOR)]Referred to CRO for decision (Doc.
42.621)
Issue  1 (c)
ex 72.28 (b) Angles, shapes and sections,
not further worked than hot-
rolled[CTH (JPN) (KOR) (PHI)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.27 (CAN) (EGY)] Issue 1 (a)
[CTH, except from 72.25 through 72.27 (US)
(EC) (ARG)]
ex72.28(c) Bars and rods, angles, shapes
and sections not further
worked than cold-rolled[CTHS (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTHS, except from cold-rolled products of
72.25 through 72.27 (EC) (EGY)]Issue 2 (e)
[CTH, except from ex 72.25 (b), ex 72.26 (b)
or 72.27 (US)]
[CTH, except from 72.25 through 72.27
(ARG)]G/RO/41
Page 968
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex72.28(d) Bars and rods, angles, shapes
and sections, cladCTHS Basket 1
For this split, CRO endorsed as
follows:- Description of goods: “Clad”
- Origin criteria: “CTHS”
( Doc. G\RO\W\22 \Rev.2)
Later, in its 12
th Session, TCRO
reconsidered the overall splits of thisheading and decided:
- to change ex 72.28 (c ) into ex 72.28
( d )
- to change the description of goods to
read as : “Bars and rods, angles,shapes and sections, clad”  (Doc.
42.621)
ex72.28(e) Other [CTHS (EC) (EGY) (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
Issue 3 (c)
[CTH, except from 72.27 (CAN)]
[CTH, except from 72.25 through 72.27
(US)]
7228.10 - Bars and rods, of
high speed steelAs indicated at split heading level
7228.20 - Bars and rods, of
silico-manganese steel
7228.30 - Other bars and rods,
not further worked than hot-
rolled, hot-drawn or extruded
7228.40 - Other bars and rods,
not further worked than
forgedG/RO/41
Page 969HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7228.50 - Other bars and rods,
not further worked than cold-
formed or cold-finishedAs indicated at split heading level
7228.60 - Other bars and rods
7228.70 - Angles, shapes and
sections
7228.80 - Hollow drill bars and
rods
72.29 Wire of other alloy steel. As indicated at split heading level
ex72.29(a) Not plated or coated [CTH (JPN) (CH) (EGY) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.27 or 72.28; or change
from 72.27 or 72.28 provided that the cross-
sectional area of the rods is reduced by at
least 50 % or their diameter is reduced to 3
mm or less (CAN) (US)]Issue 4
[CTH, except from ex 72.25 (b) or ex 72.26
(b) (EC)]
ex72.29(b) Other [CTHS (JPN) (PHI) (KOR)][CTH (CH)]Referred to CRO for decision  (Doc.
42.621)
Issue 3 (c)
[CTH, except from 72.27 or 72.28; or change
from 72.27 or 72.28 provided that the cross-
sectional area of the rods is reduced by at
least 50 % or their diameter is reduced to 3mm or less (CAN) (US) (BRA)]
[CTH, except from ex 72.25 (b) or ex 72.26(b) (EC) (EGY)]
7229.10 -Of high speed steel As indicated at split heading level
7229.20 -Of silico-manganese steel
7229.90 -OtherG/RO/41
Page 970
CHAPTER 73
Chapter Notes:
Assembling operations, other than simple assembling operations, within  this Chapter are to be considered as substantial transfo rmation. Basket 1
(in principle, the text to be finalised later)
[For heading 73.18, mere attachment without grinding to shape, heat treatment and surface treatment operation it not considered  to be a substantial
transformation. (JPN)]
For the purposes of those rules of origin which refer to a change of classification (i.e. change of heading or subheading), the  following changes
shall not confer origin:
a) changes which result from disassembly;b) changes which result from packaging or repackaging; or
c) changes which result solely from application of General Rule of Interpretation 2(a) with respect to collections of parts tha t are presented as
unassembled articles of another heading or subheading. Basket 1 (in principle, the text to be finalised later)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 73 Articles of iron or steel As indicated at heading level
73.01 Sheet piling of iron or steel,
whether or not drilled,
punched or made from
assembled elements;
welded angles, shapes andsections, or iron or steelCTH Basket 1 (Endorsed by CRO)
7301.10 - Sheet piling As indicated at the heading level
7301.20 - Angles, shapes and sectionsG/RO/41
Page 971HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.02 Railway or tramway track
construction material of
iron or steel, the following :rails, check-rails and rack
rails, switch blades,
crossing frogs, point rods
and other crossing pieces,
sleepers (cross-ties), fish-plates, chairs, chair wedges,
sole plates (base plates),
rail clips, bedplates, ties
and other material
specialized for jointing orfixing rails.CTH Basket 1 (Endorsed by CRO)
73.03 Tubes, pipes, and hollow
profiles, of cast ironAs indicated at split heading level
ex 73.03(a) - With a layer of
asphalt/bitumen,
reinforcement materials and
concrete[CTHS (CH) (NOR) (JPN) (PHI) (SG) ] Referred to CRO for decision (Doc.
42.621)
[CTH (US) (EC) (CAN) (MEX) (SEN)
(EGY) (ARG) (KOR) ]Issue 5 (a)
ex73.03 (b) - Coated inside with a
layer of polyurethane and
outside with a layer of
polyurethane or
asphalt/bitumen[CTHS (CH) (NOR) (JPN) (PHI) (SG) ]
[CTH (US) (EC) (CAN) (MEX) (SEN)
(KOR) (BRA) (ARG) (EGY) ]Referred to CRO for decision
(Doc. 42.621)
Issue 5 (b)
ex 73.03(c) - Other CTH Basket 1 (Endorsed by CRO)
73.04 Tubes, pipes and hollow
profiles, seamless, of iron
(other than cast iron) or
steel.As indicated at subheading levelG/RO/41
Page 972
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7304.10 - Line pipe of a kind
used for oil or gas pipelinesAs indicated at split subheading level
ex
7304.10(a)- Coated with a layer
of asphalt/bitumen,
reinforcement materials and
concrete[CTSHS (NOR) (CH) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTSH (CAN) (SG) (KOR) ] Issues 5 (a) and 6
[CTH (US) (EC) (SEN) (BRA) (EGY) ]
[CTH, except from 72.06 or 72.07 (ARG)]
ex 7304.10
(b)- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.06 or 72.07 (ARG)] Issue 6
[CTSH (CAN) (KOR) (SG) ]
- Casing, tubing and
drill pipe, of a kind used in
drilling for oil or gas
7304.21 -- Drill pipe [CTH (US) (EC) (CH) (EGY) (BRA) ] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.06 or 72.07 (ARG)] Issue 6
[CTSH (CAN) (JPN) (SG) (KOR) ]
7304.29 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
-- Other, of circular cross-
section, of iron or non-alloy
steel :
7304.31 -- Cold-drawn or cold-
rolled (cold-reduced)[CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6G/RO/41
Page 973HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7304.39 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
- Other, of circular cross-
section, of stainless steel :
7304.41 -- Cold-drawn or cold-rolled
(cold-reduced)[CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
7304.49 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
-  Other, of circular cross-
section, of other alloy steel :
7304.51 -- Cold-drawn or cold-
rolled (cold-reduced)[CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
7304.59 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
7304.90 - Other [ CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)Issue 6
73.05 Other tubes and pipes (for
example, welded, riveted or
similarly closed), having
circular cross-sections, theexternal diameter of which
exceeds 406.4 mm, of iron
or steel.As indicated at split heading levelG/RO/41
Page 974
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex73.05(a) Longitudinally submerged
arc welded, longitudinally
welded, other, with a layer of
asphalt/bitumen
reinforcement materials and
concrete[CTHS (CH) (JPN) (NOR) (PHI) (SG) ]
[CTH (US) (CAN) (SEN) (EC) (ARG)
(EGY) (KOR)]Referred to CRO for decision (Doc.
42.621)
Issue 5 (a)
ex73.05(b) Other CTH Basket 1 (Endorsed by CRO)
- Line pipe of a kind
used for oil or gas pipelinesAs indicated at split heading level
7305.11 -- Longitudinally submerged
arc welded
7305.12 -- Other, longitudinally
welded
7305.19 -- Other
7305.20 - Casing of a kind used in
drilling for oil or gas
- Other, welded :
7305.31 -- Longitudinally welded
7305.39 -- Other
7305.90 - Other
73.06 Other tubes, pipes and
hollow profiles (for
example, open seam or
welded, riveted or similarly
closed), of iron or steel.As indicated at split heading level
ex73.06(a) - Line pipe of a kind
used for oil or gas pipelines :
With a layer of
asphalt/bitumen,
reinforcement materials and
concrete[CTHS (CH) (JPN) (NOR) (PHI) (SG) ]
[CTH (US) (CAN) (EC) (SEN) (ARG)
(EGY) (KOR)]Referred to CRO for decision (Doc.
42.621)
Issue 5 (a)
ex73.06 (b) Other CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 975HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7306.10 - Line pipe of a kind used for
oil or gas pipelinesAs indicated at split heading level
7306.20 - Casing and tubing of
a kind used in drilling for oil
or gas
7306.30 - Other, welded, of
circular cross-section, of iron
or non-alloy steel
7306.40 - Other, welded, of
circular cross-section, ofstainless steel
7306.50 - Other, welded, of circular
cross-section, of other alloy
steel
7306.60 - Other, welded, of
non-circular cross-section
7306.90 - Other
73.07    Tube or pipe fittings (for
example, couplings, elbows,
sleeves), of iron or steel.CTH Basket 1 (Endorsed by CRO)
- Cast fittings: As indicated at the heading level
7307.11 -- Of non-malleable cast iron
7307.19 -- Other
- Other. Of stainless steel:
7307.21 -- Flanges
7307.22 -- Threaded elbows, bends
and sleeves
7307.23 -- Butt welding fittings
7307.29 -- Other
- Other
7307.91 -- FlangesG/RO/41
Page 976
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7307.92 -- Threaded elbows, bends
and sleeves
7307.93 -- Butt welding fittings
7307.99 -- Other
73.08 Structures (excluding
prefabricated buildings of
heading No. 94.06) and
parts of structures (for
example, bridges and
bridge-sections, lock-gates,towers, lattice masts, roofs,
roofing frame-works, doors
and windows and their
frames and thresholds for
doors, shutters,balustrades, pillars and
columns), of iron or steel;
plates, rods, angles, shapes,
sections, tubes and the like,
prepared for use in
structures, of iron or steel.As indicated at split heading level
ex 73.08 (a) Structures [CTH (EC) (EGY) (BRA) ] Referred to CRO for decision (Doc.
42.621)
[CTHS (KOR) (JPN) (PHI) (US) ] Issue 7
ex 73.08 (b) Parts of structures [CTH (EC) (EGY) (BRA) ] Referred to CRO for decision (Doc.
42.621)
[CTHS (JPN) (KOR) (PHI) (US) Issue 8
ex 73.08(c) Other [CTH (JPN) (PHI) (EGY) (KOR) ]
[CTH, except from 72.08 through 72.16,
73.01, 73.04 through 73.06 (US) ]Referred to CRO for decision (Doc.
42.621)
Issue 9
[CTH, except from 7301.20 (EC) ]G/RO/41
Page 977HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, except from 72.16 when the change
results from the following operations :
(1) Drilling, punching, notching, cutting,cambering or sweeping, whether performed
individually or in combination;
(2) Adding attachments or weldments forcomposite construction;
(3) Adding attachments for handling
purposes;
(4) Adding weldments, connectors orattachments to H-sections or I-sections,
provided that the maximum dimension of the
weldments, connectors or attachments is not
greater than the dimension between the innersurfaces of the flanges of the H-sections or I-
sections;
(5) Painting, galvanizing or otherwisecoating;
(6) Adding a simple base plate without
stiffening elements, individually or in
combination with drilling, punching,
notching or cutting, to create an article
suitable as a column (CAN) ]
7308.10 - Bridges and bridge-sections As indicated at split heading level
7308.20 - Towers and lattice masts
7308.30 -  Doors, windows and their
frames and thresholds for
doors
7308.40 -  Equipment for scaffolding,
shuttering, propping or
pitpropping
7308.90 - OtherG/RO/41
Page 978
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.09 Reservoirs, tanks, vats and
similar containers for any
material (other thancompressed or liquefied
gas), of iron or steel, of a
capacity exceeding 300 l,
whether or not lined or
heat-insulated, but notfitted with mechanical or
thermal equipment.CTH Basket 1 (Endorsed by CRO)
73.10 Tanks, casks, drums, cans,
boxes and similar
containers, for any material
(other than compressed or
liquefied gas), of iron orsteel, of a capacity not
exceeding 300 l, whether or
not lined or heat-insulated,
but not fitted with
mechanical or thermal
equipment.CTH Basket 1 (Endorsed by CRO)
7310.10 - Of a capacity of 50 l or
moreAs indicated at the heading level--
- Of a capacity of less than
50 l
7310.21 -- Cans which are to be
closed by soldering or
crimping
7310.29 -- Other
73.11 Containers for compressed
or liquefied gas, of iron or
steel.CTH Basket 1 (Endorsed by CRO)G/RO/41
Page 979HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.12 Stranded wire, ropes,
cables, plaited bands, slings
and the like, of iron orsteel, not electrically
insulated.As indicated at split heading level
ex73.12 (a) Armoured steel stranded
wire, ropes and cables[CTHS (SG) (PHI) (KOR) ]
[CTH (ARG) (SEN) (EC) ]Referred to CRO for decision (Doc.
42.621)  (Also see remarks below)
Issue 10
ex73.12 (b) Other CTH Basket 1 (Endorsed by CRO)  (Also
see remarks below)
7312.10 -  Stranded wire, ropes and
cablesAs indicated at split heading level
7312.90 - Other CTH Basket . 1 (Endorsed by CRO) (Also
see remarks below)G/RO/41
Page 980
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Remarks
In its 9th Session, TCRO decided as
follows:- 7312.10 split into 2, namely ex
7312.10 (a) and ex 7312.10 (b)
- For ex 7312.10 (b)
the description of goods was:
“Other stranded wire, ropes andcables”
- The origin criteria was: “CTH”
(Annex H\2 to Doc. 41 950)
CRO endorsed both the description
and the criteria (Doc.G\RO\W\22\Rev.2)
Later, in its 12
th Session,TCRO
reconsidered the overall splits of this
heading and decided to split the
coverage of the goods at the headinglevel as follows:
- ex 7312( a) for “ Amoured steel
stranded wire,ropes and cables” with 2
options of origin criteria:
“CTHS\CTH”
- ex 73.12 (b) for “Other” with “CTH”
as origin critera.(Doc. 42.621)G/RO/41
Page 981HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.13 Barbed wire of iron or
steel; twisted hoop or
single flat wire, barbed ornot, and loosely twisted
double wire, of a kind used
for fencing, of iron or steel.CTH Basket 1 (Endorsed by CRO)
73.14 Cloth (including endless
bands), grill, netting and
fencing, of iron or steel
wire; expanded metal ofiron or steel.CTH Basket 1 (Endorsed by CRO)
- Woven cloth: As indicated at the heading level
7314.12 -- Endless bands for
machinery, of stainless steel
7314.13 -- Other endless bands for
machinery
7314.14 -- Other woven cloth, of
stainless steel
7314.19 -- Other
7314.20 - Grill, netting and fencing,
welded at the intersection, ofwire with a maximum cross-
section dimension of 3 mm
or more and having a mesh
size of 100 m
2 or more
Other grill, netting and
fencing, welded at the
intersection:
7314.31 -- Plated or coated with zinc
7314.39 -- Other
- Other cloth, grill, nettingand fencing:As indicated at the heading levelG/RO/41
Page 982
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7314.41 -- Plated
7314.42 -- Coated with plastics
7314.49 -- Other
7314.50 - Expanded metal
73.15 Chain and parts thereof, of
iron or steel.As indicated at subheading level
-  Articulated link chain and
parts thereof:
7315.11 -- Roller chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.12 -- Other chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.19 -- Parts CTH Basket 1 (Endorsed by CRO)
7315.20 - Skid chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
- Other chain :
7315.81 -- Stud-link [CTSH (CAN) (US) (PHI)(JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.82 -- Other, welded link [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.89 -- Other [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11G/RO/41
Page 983HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7315.90 - Other parts CTH Basket 1 (Endorsed by CRO)
73.16 Anchors, grapnels and
parts thereof, of iron or
steel.CTH Basket 1*
73.17 Nails, tacks, drawing pins,
corrugated nails, staples
(other than those ofheading No. 83.05) and
similar articles, of iron or
steel, whether or not with
heads of other material, but
excluding such articles with
heads of copper.CTH Basket 1*
73.18 Screws, bolts, nuts, coach
screws, screw hooks, rivets,
cotters, cotter-pins,washers (including spring
washers) and similar
articles, of iron or steel.CTH Basket 1*
- Threaded articles As indicated at heading level
7318.11 -- Coach screws
7318.12 -- Other wood screws
7318.13 -- Screw hooks and screw
rings
7318.14 -- Self-tapping screws
7318.15 -- Other screws and bolts,
whether or not with their nutsor washersAs indicated at heading level
                                                     
* See Chapter Note 1.G/RO/41
Page 984
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7318.16 -- Nuts
7318.19 -- Other
- Non-threaded articles :
7318.21 -- Spring washers and other
lock washers
7318.22 -- Other washers
7318.237318.24
7318.29-- Rivets
-- Cotters and cotter-pins
-- Other
73.19 Sewing needles, knitting
needles, bodkins, crochet
hooks, embroidery stilettos
and similar articles, for use
in the hand, of iron or steel;
safety pins and other pinsof iron or steel, not
elsewhere specified or
included.CTH Basket 1 (Endorsed by CRO)
7319.10 - Sewing, darning or
embroidery needlesAs indicated at the heading level
7319.20 - Safety pins
7319.30 - Other pins
7319.90 - Other
73.20 Springs and leaves for
springs, of iron or steel.CTH Basket 1 (Endorsed by CRO)
7320.10 - Leaf-springs and leaves
thereforAs indicated at the heading level
7320.20 - Helical springs
7320.90 - Other As indicated at the heading levelG/RO/41
Page 985HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.21 Stoves, ranges, grates,
cookers (including those
with subsidiary boilers forcentral heating), barbecues,
braziers, gas-rings, plate
warmers and similar non-
electric domestic appliances
and parts thereof, of ironor steel.As indicated at subheading level
-  Cooking appliances and
plate warmers:
7321.11 -- For gas fuel or for both gas
and other fuelsCTH Basket 1*
7321.12 -- For liquid fuel CTH Basket 1*
7321.13 -- For solid fuel CTH Basket 1*
- Other appliances
7321.81 -- For gas fuel or for both gas
and other fuelsCTH Basket 1*
7321.82 -- For liquid fuel CTH Basket 1*
7321.83 -- For solid fuel CTH Basket 1*
7321.90 - Parts CTH Basket 1*
                                                     
*  See Chapter Note 1.G/RO/41
Page 986
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.22 Radiators for central
heating, not electrically
heated, and parts thereof,of iron or steel; air heaters
and hot air distributors
(including distributors
which can also distribute
fresh or conditioned air),not electrically heated,
incorporating a motor-
driven fan or blower, and
parts thereof, of iron or
steel.CTH Basket 1*
Radiators and parts thereof: As indicated at the heading level
7322.11 -- Of cast iron
7322.19 -- Other
7322.90 - Other
73.23 Table, kitchen or other
household articles andparts thereof, of iron or
steel; iron or steel wool; pot
scourers and scouring or
polishing pads, gloves and
the like, of iron or steel.CTH Basket 1*
7323.10 Iron or steel wool; pot
scourers and scouring orpolishing pads, gloves and
the likeAs indicated at the heading level
- Other:
7323.91 -- Of cast iron, not enamelled As indicated at the heading level
                                                     
*  See Chapter Note 1.G/RO/41
Page 987HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7323.92 -- Of cast iron, enamelled
7323.93 -- Of stainless steel
7323.94 -- Of iron (other than cast
iron) or steel, enamelled
7323.99 -- Other
73.24 Sanitary ware and parts
thereof, of iron or steel.As indicated at the split heading level
ex 73.24(a) Steel enamelled sinks [CTHS (SG) (PHI) (MOR) ] Referred to CRO for decision (Doc.
42.621)
[CTH (MEX) (SEN) (ARG) (BRA)] Issue  12
ex 73.24(b) Other CTH Basket 1*
7324.10 - Sinks and washbasins, of
stainless steelAs indicated at the split heading level
- Baths
7324.21 -- Of cast iron, whether or
not enamelled
7324.29 -- Other
7324.90 - Other, including parts
73.25 Other cast articles of iron
or steel.CTH Basket 1*
7325.10 - Of non-malleable cast iron As indicated at the heading level
- Other:
7325.91 -- Grinding balls and similar
articles for mills
7325.99 -- Other
73.26 Other articles of iron or
steelCTH Basket 1*
                                                     
* See Chapter Note 1.G/RO/41
Page 988
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Forged or stamped, but not
further worked:As indicated at the heading level
7326.11 -- Grinding balls and similar
articles for mills
7326.19 -- Other
7326.20 - Articles of iron or steel wire
7326.90 - OtherG/RO/41
Page 989
ISSUES FOR DECISION:  CHAPTERS 74 TO 81
ISSUE No. 1  : MANUFACTURE OF POWDERS OF LAMELLAR STRUCTURE FROM
POWDERS OF NON-LAMELLAR STRUCTURE
OPTION A : Yes1. The metal powder industry differentiates betw een granular 3-dimensional metal powders and
a completely different line of powders consisting of 2-dimensional products of lamellar structure.
Granular 3-dimensional metal powder is produced by atomization of liquid metal with air or inert gas.
The atomized powder is processed by means of si eving and sifting techniques to obtain powders in
the desired grain sizes.  Lamellar metal powders are produced by means of a dry working process
using atomized powder as raw material.
2. The manufacture of lamellar powders is not a mere milling but a sophisticated, high-tech
conversion/reshaping process.  During the conversion/reshaping process, new faces of lamellar
powder are continuously produced.  In addition to a clearly defined grain distribution pattern, the
lamellar powders also show a highly reflective surface after being treated in a polishing machine in
order to smooth the surface.
3. In comparison with granular powder, lamellar powders have a considerably higher reactivity
because they have a very high surface area and a much lower thickness than atomized powders in
similar fineness.  These properties are required by the chemical and building industry. Hence, the
manufacture of copper or aluminium powders of lamellar structure from powders of non-lamellar
structure is considered to be a substantial transformation.
• The origin criterion should be :
ex7406.20(a) CTSH EC
CTSHS CH, JPN
ex7603.20(a) CTSH EC,  BRA
CTSHS CH, JPN
OPTION B : No
4. The manufacture of powders of lamellar structure from powders of non-lamellar structure is
not a substantial transformation.
• The origin criterion should be:
ex7406.20(a) CTSHS, except from subheading
7406.10CAN, MEX, US,
PHI
ex7603.20(a) CTSHS, except from subheading
7603.10CAN, MEX, US,
PHI
Relevant HS Codes:
ex7406.20(a), ex7603.20(a)G/RO/41
Page 990
ISSUE No. 2 : MANUFACTURE OF POWDERS FROM PLATES, SHEETS, STRIP AND FOIL
OPTION A: Yes
5. The manufacture of powders from plates, sheets, strip and foil is a substantial transformation.
• The origin criterion should be:
ex78.04(b) CTHS CAN, CH, JPN, MEX, US,
PHI
OPTION B: No
6. The manufacture of powders from plates, sheets, strip and foil is not a substantial
transformation.
• The origin criterion should be:
ex78.04(b) CTH EC
Relevant HS Code:
ex78.04(b)
ISSUE No.3:  MANUFACTURE OF FLAKES FROM POWDERS
OPTION A: Yes7. The manufacture of flakes from powders is a substantial transformation.
• The origin criterion should be:
ex81.01(ij), ex81.02(ij),
ex81.03(ij), ex81.04(ij),
ex81.05(ij), ex81.06(ij),
ex81.07(ij), ex81.08(ij),ex81.09(ij), ex81.10(ij),
ex81.11(ij), ex81.13(d)CTHS CAN, CH, JPN, MEX, US
PHI
ex8112.19(e), ex8112.20(ij),
ex8112.30(ij), ex8112.40(ij),ex8112.99(e)CTSHS CAN, CH, JPN, MEX, US
PHI
OPTION B: No
8. The manufacture of flakes from powders is not a substantial transformation.G/RO/41
Page 991
• The origin criterion should be:
ex81.01(ij), ex81.02(ij),
ex81.03(ij), ex81.04(ij),
ex81.05(ij), ex81.06(ij),
ex81.07(ij), ex81.08(ij),
ex81.09(ij), ex81.10(ij),ex81.11(ij), ex81.13(d)CTHS, except from powders EC
ex8112.19(e), ex8112.20(ij),
ex8112.30(ij), ex8112.40(ij),
ex8112.99(e)CTSHS, except from powders EC
Relevant HS Codes:
ex81.01(ij), ex81.02(ij), ex81.03(ij), ex81.04(ij), ex81.05(ij), ex81.06(ij), ex81.07(ij), ex81.08(ij),
ex81.09(ij), ex81.10(ij), ex81.11(ij), ex8112.19(e), ex8112.20(ij), ex8112.30(ij), ex8112.40(ij),
ex8112.99(e), ex81.13(d)
ISSUE No. 4:  MANUFACTURE OF POWDERS FROM FLAKESOPTION A: Yes9. The manufacture of powders from flakes is a substantial transformation.
• The origin criterion should be:
7406.10 CTSH, except from
ex7406.20(a)CAN, CH, JPN, MEX,
US, PHI
ex7406.20(a) CTSHS CH, JPN
CTSHS, except from7406.10CAN, MEX, US, PHI
ex75.04(a) CTHS CAN, CH, JPN, MEX,
US, PHI
7603.10 CTSH, except from
ex7603.20(a)CAN, CH, JPN, MEX,
US, PHI
ex7603.20(a) CTSHS CH, JPN
CTSHS, except from
7603.10CAN, MEX, US, PHI
ex7903.90(a) CTSHS CAN, CH, JPN, MEX,
US, PHIG/RO/41
Page 992
ex81.01(h), ex81.02(h),
ex81.03(h), ex81.04(h),
ex81.05(h), ex81.06(h),
ex81.07(h), ex81.08(h),
ex81.09(h), ex81.10(h),
ex81.11(h), ex81.13(c)CTHS CAN, CH, JPN, MEX,
US, PHI
ex8112.11(d), ex8112.20(h),ex8112.30(h), ex8112.40(h),
ex8112.91(d)CTSHS CAN, CH, JPN, MEX,
US, PHI
OPTION B: No
10. The manufacture of powders from flakes is not a substantial transformation.
• The origin criterion should be:
7406.10 CTH EC
ex7406.20(a) CTSH EC
ex75.04(a) CTH EC
7603.10 CTH EC
ex7603.20(a) CTSH BRA, EC
ex7903.90(a) CTH EC
ex81.01(h), ex81.02(h),
ex81.03(h), ex81.04(h),
ex81.05(h), ex81.06(h),
ex81.07(h), ex81.08(h),ex81.09(h), ex81.10(h),
ex81.11(h), ex81.13(c)CTHS, except from
flakesEC
ex8112.11(d), ex8112.20(h),
ex8112.30(h), ex8112.40(h),ex8112.91(d)CTSHS, except from
flakesEC
Relevant HS Codes:
7406.10, ex7406.20(a), ex75.04(a), 7603.10, ex7603.20(a), ex7903.90(a), ex81.01(h), ex81.02(h),
ex81.03(h), ex81.04(h), ex81.05(h), ex81.06(h), ex81.07(h), ex81.08(h), ex81.09(h), ex81.10(h),
ex81.11(h), ex8112.11(d), ex8112.20(h), ex8112.30(h), ex8112.40(h), ex8112.91(d), ex81.13(c)
ISSUE No. 5:  MANUFACTURE OF TIN POWDER AND FLAKES FROM TIN FOIL
OPTION A: YesG/RO/41
Page 993
11. The manufacture of powders and flakes from foil is a substantial transformation.
• The origin criterion should be:
CTHS (CAN, CH, JPN, MEX, US, PHI)
OPTION B: No
12. The manufacture of powders and flakes from foil is not a substantial transformation.
• The origin criterion should be:
CTH (EC)
Relevant HS Code:ex80.05(b)ISSUE No. 6 : MANUFACTURE OF BARS, RODS AND PROFILES FROM CAST OR
SINTERED BARS AND RODS
OPTION A: Yes13. The manufacture of bars and rods from cast or sintered bars and rods is a substantial
transformation.  The bars and rods are obtained fo llowing plastic deformation which changes their
characteristics and increases their density.  As compared with the input bars and rods, they are
different products, designed for specific uses.
• The origin criterion should be:
74.07 CTH CAN, CH, JPN, KOR, MEX, US, PHI
7505.11, 7505.12 CTSH CAN, CH, JPN, KOR, MEX, US, PHI
76.04, ex79.04(a) CTH CAN, CH, JPN, KOR, MEX, US, PHI
ex80.03(a) CTH CAN, CH, EGY, JPN, KOR, MEX, US, PHI
OPTION B: No
14. The manufacture of bars and rods from cast or sintered bars and rods is not a substantial
transformation.  The bars and rods remain classified with the metal and its alloys, in unwrought form,
as long as they have not been subsequently worked after production (otherwise than by simple
trimming or descaling) or been pickled to remove any surface defects.  The products obtained are
therefore not appreciably different from the products used.
• The origin criterion should be:
74.07 CTH, except from cast or sintered bars and
rods of heading 74.03ECG/RO/41
Page 994
7505.11 CTH, except from cast or sintered bars and
rods of heading 75.02EC
7505.12 CTH, except from cast or sintered bars and
rods of heading 75.02EC
76.04 CTH, except from cast or sintered bars and
rods of heading 76.01EC
ex79.04(a) CTH, except from cast or sintered bars and
rods of heading 79.01EC
ex80.03(a) CTH, except from cast or sintered bars and
rods of heading 80.01EC
Relevant HS Codes:
74.07, 7505.11, 7505.12, 76.04, ex79.04(a), ex80.03(a)
ISSUE No. 7: MANUFACTURE OF NICKEL-ALLOY BARS, RODS AND PROFILES FROM
NON-ALLOY NICKEL BARS, RODS AND PROFILES
OPTION A: Yes
15. The manufacture of nickel-alloy bars, rods and profiles from non-alloy nickel bars, rods and
profiles, is a substantial transformation.
• The origin criterion should be:
CTSH  (CAN, CH, JPN, KOR, MEX, US, PHI)
OPTION B: Yes, provided16. The manufacture of nickel-alloy bars, rods and profiles from non-alloy nickel bars, rods and
profiles, is not a substantial transformation.
• The origin criterion should be:
CTH, except from cast or sintered products of heading 75.02 (EC)
Relevant HS Code:7505.12ISSUE No. 8: MANUFACTURE OF COPPER PLATES, SHEETS AND STRIP FROM OTHER
COPPER PLATES, SHEETS AND STRIP BY COLD-ROLLING
OPTION A: Yes17. The manufacture of copper plates, sheets and strip from other copper plates, sheets and strip
by cold-rolling is a substantial transformation since there is a plastic deformation of the products used
which alters their characteristics and makes the goods obtained suitable for different uses.G/RO/41
Page 995
• The origin should be:
ex74.09(a) CTHS CH, EC, JPN, KOR, MEX, NOR, PHI
OPTION B: No
18. The manufacture of copper plates, sheets and strip of heading 74.09 from other copper plates,
sheets and strip of the same heading by cold-rolling is not a substantial transformation since there isno appreciable change to the products used.
• The origin criterion should be:
ex74.09(a) CTH CAN, US
Relevant HS Code:
ex74.09(a)ISSUE No. 9 : MANUFACTURE OF COPPER, ALUMINIUM, NICKEL, TIN, LEAD OR ZINC
WIRE FROM BARS, RODS AND PROFILES OF THE CORRESPONDING METAL
OPTION A: Yes
19. The manufacture of copper, aluminium, nickel, tin, lead or zinc wire from bars,  rods and
profiles of the corresponding metal is a substantial transformation.  Wire is generally produced from
hot-rolled bars and rods in irregularly wound coils by  drawing them through a die; wire drawing is an
important cold plastic deformation.  Wire may also be obtained by other cold-forming processes such
as cold-rolling.  The products obtained have particular features which distinguish them from the bars
and rods and make them suitable for specific uses.
• The origin criterion should be:
74.08 CTH CH, EC, JPN, KOR, NOR,
PHI
7505.21, 7505.22 CTSH CH, EC, JPN, KOR, PHI
76.05 CTH CH, EC, JPN, KOR, NOR,
PHI
ex78.03(b) CTHS CAN, EC, JPN, KOR, PHI
ex79.04(b) CTHS CAN, EC, JPN, KOR, PHI
ex80.03(b) CTHS CH, EC, EGY, JPN, KOR,
PHI
OPTION B: Yes, providedG/RO/41
Page 996
20. In respect of copper, aluminium, nickel, or ti n wire, the production of wire from bars, rods
and profiles is a substantial transformation, provided that the cross-sectional area of the bar or rod is
reduced by at least 50 %.  Having the drawing operation accompanied by a requirement for a
minimum reduction in the cross-sectional area of the bar or rod , it guarantees that the operation
carried out was indeed important and entailed an appreciable change in the products used.
• The origin criterion should be:
74.08 CTH, except from heading 74.07;
or
A change from heading 74.07,
whether or not there is also a
change from any other heading,
provided that the cross-sectional
area of the rod is reduced by atleast 50%CAN, MEX, NZ
7505.21, 7505.22 CTSH, except from subheadings
7505.11 through 7505.12; or
A change to this subheading from
subheadings 7505.11 through
7505.12, whether or not there is
also a change from any othersubheading, provided that the
cross-sectional area of the rod is
reduced by at least 50%CAN, MEX, US
76.05 CTH, except from heading 76.04;
or
A change from heading 76.04,
whether or not there is also a
change from any other heading,
provided that the cross-sectionalarea of the rod is reduced by at
least 50%BRA, CAN, MEX
ex 80.03(b) CTHS, provided that the cross-
sectional area of the rod is reduced
by at least 50 %CAN, MEX, US
OPTION C: No
21. In respect of copper, aluminium, lead or zinc, the production of wire from bars, rods and
profiles is not a substantial transformation.  Bars, rods and profiles are products relatively close to
wire.  There is no appreciable difference between these two types of products.
• The origin criterion should be:
74.08 CTH, except from heading 74.07 USG/RO/41
Page 997
76.05 CTH, except from heading 76.04 US
ex78.03(b) CTH CH, MEX, US
ex79.04(b) CTH CH, MEX, US
Relevant HS Codes:
74.08,  7505.21, 7505.22 , 76.05, ex78.03(b), ex79.04(b), ex80.03(b),
ISSUE No. 10 :  MANUFACTURE OF COPPER, NICKEL, ALUMINIUM, OR LEAD FOIL FROM
PLATES, SHEETS AND STRIP OF THE CORRESPONDING METAL
OPTION A: Yes
22. The manufacture of copper, nickel, aluminium or lead foil, of a thickness not exceeding
0.15 mm (in the case of copper and nickel) or not exceeding 0.2 mm (in the case of aluminium and
lead), from plates, sheets and strip of greater thickness is a substantial transformation.  It entails a hot
or cold plastic deformation of the source products (plates, sheets and strip).  The foil so produced has
different characteristics and uses compared with those of the source products.
• The origin criterion should be:
74.10 CTH BRA, CAN, CH, EC, JPN, KOR, SG, PHI
ex 75.06(a) CTHS BRA, CH, EC, JPN, KOR, SG, PHI
7607.11 CTH CAN, CH, EC, JPN, KOR, MEX, SG, PHI
7607.19, 7607.20 CTH CAN, EC, JPN, KOR, MEX, SG, PHI
CTH; or change to
this subheading
from subheading
7607.11CH
ex78.04(a) CTHS BRA, CAN, CH, EC, JPN,  KOR, MEX,SG,
PHI
OPTION B: Yes, provided
23. The manufacture of copper, nickel, aluminium or lead foil, of a thickness not exceeding
0.15 mm (in the case of copper and nickel) or not exceeding 0.2 mm (in the case of aluminium andlead), from plates, sheets and strip is a substantial transformation, provided that the following
conditions are satisfied:
• the thickness of the copper plates, sheets and strip used is not less than 0.5 mm; or
• the thickness of the nickel, aluminium or lead plates, sheets and strip used is reduced by at least
50% as a result of the transformation.G/RO/41
Page 998
24. The manufacture entails a hot or cold plastic deformation of the source products, thereby
altering their characteristics.  Moreover, the uses of foil are different from those of plates, sheets and
strip.  However, to ensure that this manufacturing operation attains a minimum threshold, a minimum
reduction in the thickness of the products used is required.  That is to say, the starting products for
copper foil cannot be less than 0.5 mm thick, whereas the starting products for nickel, aluminium or
lead foil must be at least 50% thicker than the resultant products.
• The origin criterion should be:
74.10 CTH, except from heading 74.09
where the source product is less than
0.5 mm thickKEN, MEX, US
ex75.06(a) CTHS, provided that the thickness of
the source product is reduced by at
least 50 %CAN, MEX, US
7607.11,
7607.19,
7607.20CTH, except from heading 76.06; or
a change to foil of heading 76.07
from heading 76.06, if there has been
a reduction in the thickness of thesource product by at least 50%BRA, US
ex78.04(a) CTHS, provided that the thickness of
the source product is reduced by at
least 50 %US
Relevant HS Codes:
74.10, ex75.06(a), 7607.11, 7607.19, 7607.20, ex78.04(a)ISSUE No. 11: MANUFACTURE OF PRINTED, COLOURED AND LACQUERED ALUMINIUM
FOIL (7607.19) AND BACKED ALUMINIUM FOIL (7607.20) FROM ALUMINIUM FOIL,
ROLLED BUT NOT FURTHER WORKED
OPTION A: Yes
25. Printing, colouring and lacquering of aluminium foil or backing of aluminium foil with paper,
PVC or the like are substantial transformations.
26. The manufacturing process to obtain printed, coloured and lacquered aluminium foil involves
the following operations:
• Colouring: The glossy side of the aluminium foil is coloured with a gold-coloured lacquer to give a
good decorative ground for the following red print.
 
• Printing and protective lacquering: The coloured side of the aluminium foil is gravure printed with
a solvent-based system and dried reel to reel gravure printing machine with automatic reel change.
Up to ten individual inks can be applied in one pass. Each station is equipped with a drying tunnel.
The last drying tunnel is suitable for drying protective varnishes.
 G/RO/41
Page 999
• Heat seal lacquering: The matt side of the aluminiu m foil is heat seal lacquered in order : (a) to
prevent corrosion of the aluminium and changes in  the food by the packaging material, and (b) to
allow a tight closure between the lid and the container.
 
• Reeling/prelubrication: The lacquered, coloured and printed material is slit to the required width
and length with a reel-to-reel cutting machine with rotary knife system. There is an automatic edgecontrol system for straight reel edges and programmed web tension control for even reels. At the
same stage, the aluminium foil must be prelubrica ted in order to allow manufacture of containers
with a high pressure machine. This operation is necessary to avoid pin holes in the containers.
27. The manufacturing process to obtain aluminiu m foil with backing involves the following
operations:
• Printing: This stage is the same as for the printed, lacquered aluminium foil (see above).
 
• Laminating: The matt aluminium side is laminated to the smoother paper surface with an even
coating of special grease-resistant laminating wax. The wax must offer high bonding strength toaluminium and paper as well as be soft enough to give good dead fold properties. This operation
takes place in a reel-to-reel wax laminator with varnish station and drying tunnel. There is a
separate melter for wax. The wax bath temperature is controlled via a thermo oil system with
thermostat. In the laminating station, the temperature is controlled with pneumatic nip pressure.
 
• Reeling: This stage is the same as for the printed, lacquered aluminium foil (see above).
28. The manufacturing process to obtain aluminium foil with backing for covering
telecommunication cables involves the following operations:
- Annealing and de-greasing: Reels of thick aluminium band are annealed by feeding the web
through special ovens. The web is carefully heated to just below the metals melting point, then
cooled. The metal recrystallizes and becomes soft. During this process, the majority of thelubricant used during rolling evaporates from both sides of the aluminium band. A multiple-
stage wash process is used in order to reduce residue to a minimum.
- Extrusion coating: The annealed aluminium band is extrusion-coated on one side. EAA Resin is
melted; then a film is applied directly to the aluminium via an extruder with continuous
monitoring of coat weight and web control. In order to achieve optimum adhesion, the material
is tempered (heat-treated) after coating.
- Reeling: This stage is the same as for the printed, coloured, lacquered aluminium foil (see
above).
29. As a result of these operations, the basic materials have turned into new, different products for
specific uses. The obtained products are specially designed for use as packaging or
container-production materials with decorative colour, strength to withstand transport and
warehousing damage, and other specific qualities for holding different food products which must be
protected against light, smell and other possibilities of contamination.
• The origin criterion should be:
7607.19 CTH, or change to this subheading
from subheading 7607.11CH, PHIG/RO/41
Page 1000
7607.20 CTH, or change to this subheading
from subheading 7607.11CH, PHI
OPTION B:  No
30. Printing, colouring and lacquering of aluminium foil or backing of aluminium foil with paper,
PVC or the like are not substantial transformations. In order to claim origin, the aluminium foil shouldbe produced from products classified in other headings.
• The origin criterion should be:
7607.19, 7607.20 CTH CAN, EC, JPN, KOR,
MEX, SG
CTH, except from heading 76.06;or a change to foil of heading
76.07 from heading 76.06, if therehas been a reduction in the
thickness of the source product by
at least 50%BRA, US
Relevant HS Codes:
7607.19, 7607.20ISSUE No. 12:   MANUFACTURE OF TIN FOIL FROM TIN POWDER OR TIN FLAKESOPTION A: Yes31. The manufacture of tin foil (ex 80.05 (a) ) from tin powders and flakes (ex 80.05 (b) ) is a
substantial transformation.  It first entails recasting the products used, followed by plasticdeformation.
• The origin criterion should be:
CTHS (CAN, CH, EGY, JPN)
OPTION B: No32. The manufacture of tin foil from tin powders and flakes is not a substantial transformation.
• The origin criterion should be:
CTH (EC, US, PHI)
Relevant HS Code:
ex80.05(a)G/RO/41
Page 1001
ISSUE No. 13: REFINING OF UNWROUGHT METALS
OPTION A: Yes33. The refining of unwrought metals is a substantial transformation.  Refining is a metallurgical
operation intended to remove, from the unwr ought product, any impurities which would be
detrimental to its industrial use, or to render those impurities less harmful.  Various techniques are
used to achieve this objective :
- Thermal refining without reaction : Purification by mechanical means (decanting, washing,
vibration, bubbling through with inert gases) or by change of state (change from solid to liquid
and vice versa, change from solid or liquid to gas).
 
- Thermal refining by selective reaction : Refining of metal in liquid state (by selective oxidation,
by selective chlorination, by selective sulphuration, etc.) or in solid state (by action of gas on the
impurities or the metal).
 
- Electrolytic refining : The metal to be purified constitutes the anode; the bath is a solution of that
metal; the pure metal is deposited on the cathode.
34. These various processes are extremely technical.  The metals obtained clearly have
characteristics which are totally different and are intended for specific uses.
• The origin criterion should be:
75.01 CTH; or change within this
heading to mattes or sinters
containing 90% or more of
nickel from mattes or sinters
containing not more than 75% of nickelBRA, CH, EC, JPN,
KOR
ex7601.10 (a) CTSHS BRA, CH, EC, JPN,
KOR, NOR
7801.10 CTSH BRA, CH, EC, JPN,
KOR, MEX
8001.10 CTH; or manufacture of
refined tin of this
subheading from unrefinedtin of the same subheadingBRA, CH, EC, EGY,
JPN, MEX, NOR
ex81.01(b), ex81.02(b),ex81.03(b), ex81.04(b),
ex81.05(b), ex81.06(b),ex81.07(b), ex81.08(b).
ex81.09(b), ex81.10(b),
ex81.11(b)CTHS JPN
ex8112.11(b), ex8112.20(b), CTSHS JPNG/RO/41
Page 1002
ex8112.30(b), ex8112.40(b),
ex8112.91(b)
OPTION B: No
35. Refining of unwrought metals is not a substa ntial transformation.  The fundamental qualities
and properties of the metals are not altered by processes intended simply to eliminate impurities.
The origin criterion should be:
75.01 CTH CAN, US, MEX, PHI
ex7601.10 (a) CTH CAN, US, MEX, PHI
7801.10 CTH CAN, US, PHI
8001.10 CTH CAN, US, PHI
ex81.01(b), ex81.02(b),
ex81.03(b), ex81.04(b),
ex81.05(b), ex81.06(b),ex81.07(b), ex81.08(b).
ex81.09(b), ex81.10(b),
ex81.11(b)CTHS, except from the alloys
and waste and scrap splitsPHI
ex8112.11(b),
ex8112.20(b),
ex8112.30(b),
ex8112.40(b), ex8112.91(b)CTSHS, except from the alloys
and waste and scrap splitsPHI
Relevant HS Codes:
75.01, ex7601.10 (a), 7801.10, 8001.10, ex81.10(b), ex81.02(b), ex81.03(b), ex81.04(b), ex81.05(b),
ex81.06(b), ex81.07(b), ex81.08(b). ex81.09(b), ex81.10(b), ex81.11(b),  ex8112.11(b), ex8112.20(b),
ex8112.30(b), ex8112.40(b), ex8112.91(b)
ISSUE No. 14:  MANUFACTURE OF ALUMINIUM TUBES AND PIPES FROM OTHER TUBES
AND PIPES OF THE SAME HEADINGS BY COLD-DRAWING
OPTION A: Yes36. The manufacture of aluminium tubes and pipe s from other aluminium tubes and pipes by
cold-drawing is a substantial transformation.  Cold-drawing is a process which entails plastic
deformation of the tubes and pipes used.  It results in appreciable changes to the starting products in
terms of characteristics and uses.
• The origin criterion should be:
76.08 CTH, or change within this
heading from tubes andCAN, EC, SENG/RO/41
Page 1003
pipes to cold-drawn tubes
and pipes
OPTION B: No
37. The manufacture of aluminium tubes and pipe s from other aluminium tubes and pipes by
cold-drawing is not a substantial transformation.  The tubes and pipes used are not alteredappreciably; their characteristics remain similar.
• The origin criterion should be:
76.08 CTH ARG, BRA, CH,
JPN, MEX, US, PHI
Relevant HS Code:
76.08ISSUE No. 15: MANUFACTURE OF TUBE OR PIPE FITTINGS FROM TUBES OR PIPES
OPTION A: Yes
38. The manufacture of tube or pipe fittings from tubes and pipes is a substantial transformation.
It entails plastic deformation to produce a change in the shape.  The products obtained have new
characteristics and are intended for more specific uses.
• The origin criterion should be:
7507.20 CTSH MEX, JPN
78.05 CTH; or change within this
heading from tubes and pipes to
fittingsJPN
79.06 CTH; or change within this
heading from tubes and pipes to
fittingsJPN
CTH; or change within this
heading from tubes and pipes to
fittings or from fittings to tubes
and pipesMEX
80.06 CTH; or change within this
heading from tubes and pipes to
fittingsJPN
CTH; or change within this
heading from tubes and pipes to
fittings, or from fittings to tubes
and pipesCAN, MEXG/RO/41
Page 1004
OPTION B: No
39. The manufacture of tube or pipe fittings from tubes and pipes is not a substantial
transformation The products obtained do not have really new characteristics and their uses are not
fundamentally different.
• The origin criterion should be:
7507.20 CTH CAN, EC, CH, US, PHI
78.05 CTH CAN, EC, CH, US,
MEX, PHI
79.06 CTH CAN, EC, CH, US, PHI
80.06 CTH EC, CH, US, JPN, BRA,
PHI
Relevant HS Codes:
7507.20, 78.05, 79.06, 80.06ISSUE No. 16: ATTACHING TUBE OR PIPE FITTINGS TO TUBES OR PIPES
OPTION A: Yes
40. The attaching of tube or pipe fittings (e.g. S-bends, couplings) to tubes or pipes is a
substantial transformation since it reshapes the original tubes or pipes and makes the products suitable
for specific uses.
• The origin criterion should be:
7507.11,
7507.12CTSH CAN, MEX
79.06 CTH; or change within this heading
from tube and pipe fittings to tubes and
pipes, or from tubes and pipes to fittingsMEX
80.06 CTH; or change within this heading
from tube and pipe fittings to tubes and
pipes, or from tubes and pipes to fittingsCAN, MEX
OPTION B: No
41. The attaching of tube or pipe fittings to tubes and pipes is not a substantial transformation.
The operation is simple and does not bring new characteristics to the resulting products.  The function
of tubes or pipes with or without fittings is not fundamentally different.G/RO/41
Page 1005
• The origin criterion should be:
7507.11, 7507.12 CTH EC, CH, US, JPN,
PHI
79.06 CTH CAN, EC, CH, US,
PHI
CTH; or change within this heading
from tubes and pipes to fittingsJPN
80.06 CTH EC, CH, US, JPN,
BRA, PHI
Relevant HS Codes:
7507.11, 7507.12, 79.06, 80.06ISSUE No. 17  :MANUFACTURE OF ARTICLES FROM OTHER ARTICLES OF THE SAME
HEADINGS OR SUBHEADINGS
OPTION A: Yes42. The manufacture of articles of certain headings or subheadings from other articles of the same
classification is a substantial transformation.
• The origin criterion should be:
7419.10, 7419.91, 7419.99 CTSH CAN, JPN, MEX, US,
PHI
ex75.08(a), ex75.08(c) CTHS CAN, JPN, MEX, US,
PHI
7616.91, 7616.99 CTSH JPN, MEX, PHI
OPTION B: No
43. The manufacture of articles of certain headings or subheadings from other articles of the same
classification is not a substantial transformation.
• The origin criterion should b :
7419.10  7419.91, 7419.99 CTH CH, EC
ex75.08(a), ex75.08(c) CTH CH, EC
7616.91, 7616.99 CTH CAN, CH, EC, USG/RO/41
Page 1006
Relevant HS Codes:
7419.10  7419.91, 7419.99, ex75.08(a), ex75.08(c), 7616.91, 7616.99ISSUE No. 18: ASSEMBLY OF STRUCTURES FROM PARTS OF STRUCTURES OR FROM
PLATES, RODS, PROFILES, TUBES AND THE LIKE, OF ALUMINIUM, PREPARED FOR USEIN STRUCTURES
OPTION A: Yes44. The assembly of structures from parts of structures or from plates, rods, profiles, tubes and
the like of aluminium, prepared for use in structures, is a substantial transformation.  These products
are assembled by various methods such as rive ting, bolting or welding.  Once installed, these
structures generally remain in that position, which confirms their character as an article.
• The origin criterion should be:
ex76.10(a) CTHS CAN, CH, JPN, MEX, US,
PHI
OPTION B: No
45. The assembly of structures from parts of structures or from plates, rods, profiles, tubes and
the like of aluminium, prepared for use in structures, is not a substantial transformation.  Assembly ofthese parts to make structures entails simple operations which do not really give the products obtained
new characteristics.
• The origin criterion should be:
ex76.10(a) CTH EC
Relevant HS Code:
ex76.10(a)ISSUE 19:  MANUFACTURE OF PARTS OF STRUCTURES FROM ALUMINIUM PLATES,
RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES
OPTION A: Yes46. The manufacture of parts of structures from aluminium plates, rods, profiles, tubes and the
like, prepared for use in structures, is a substantial transformation.  These products are assembled by
various methods such as riveting, bolting or welding.  Once installed, these structures generally
remain in that position, which confirms their character as an article.
• The origin criterion should be:
ex76.10(b) CTHS CAN, CH, JPN, MEX, US
OPTION B: NoG/RO/41
Page 1007
47. The manufacture of parts of structures from aluminium plates, rods, profiles, tubes and the
like, prepared for use in structures, is not a subs tantial transformation.  Assembly of these parts to
make structures entails simple operations which do not really give the products obtained new
characteristics.
• The origin criterion should be:
ex76.10(b) CTH EC, PHI
Relevant HS Codes:
ex76.10(b)ISSUE No. 20:  PREPARATION OF ALUMINIUM PLATES, RODS, PROFILES, TUBES AND
THE LIKE, FOR USE IN STRUCTURES FROM ALUMINIUM BARS, RODS, PROFILES, WIRE,
PLATES, SHEETS, STRIPS, TUBES, PIPES, TUBE AND PIPE FITTINGS
OPTION A: Yes
48. The preparation of aluminium plates, rods, profiles, tubes and the like, for use in structures
from aluminium bars, rods, profiles, wire, plates, sheets, strips, tubes, pipes, tube and pipe fittings is a
substantial transformation. The products used have to undergo various operations so that they can be
used in structures : fitting with hooks or other attaching devices; tapping to enable screws to be
inserted at the time of assembly. The products obtained therefore have new characteristics.
• The origin criterion should be:
ex76.10(c) CTH CAN, CH, JPN, MEX
OPTION B: No
49. The preparation of aluminium plates, rods, profiles, tubes and the like, for use in structures
from aluminium bars, rods, profiles, wire, plates, sheets , strips, tubes, pipes, tube and pipe fittings is
not a substantial transformation.  It entails fitting them with connecting devices (grooves, flanges or
interlocks) enabling them to be fitted to each other by being simply interlocked or even by having
their longitudinal sides juxtaposed.  But these conne cting devices are produced by simple processes
and do not involve lengthy work; they do not cause any major changes to these products.
• The origin criterion should be:
ex76.10(c) CTH, except from headings 76.04 through 76.06,
76.08 or 76.09EC, US
Relevant HS Code:
ex76.10(c)
ISSUE No. 21: MANUFACTURE OF TIN CABLESOPTION A: YesG/RO/41
Page 1008
50. The manufacture of tin cables from other articles of the “tin” Chapter, including articles of the
same heading as tin cables, is a substantial transformation.
• The origin criterion should be:
CTH;  or change to cables of this heading from other articles of this heading  (MEX)
OPTION B: No51. The manufacture of cables from other articles of the same heading as tin cables is not a
substantial transformation.
• The origin criterion should be:
CTH (BRA, CAN, CH, EC, JPN, US, PHI)
Relevant HS Code:ex80.07(b)ISSUE No. 22:  MANUFACTURE OF LEAD PLATES, SHEETS AND STRIP FROM LEAD FOIL,
POWDERS OR FLAKES
OPTION A: Yes52. The manufacture of lead plates, sheets and strip from lead foil, powders or flakes is a
substantial transformation.
• The origin criterion should be:
CTHS (EC, JPN, MEX, US)
OPTION B: Yes, except
53. Only the manufacture of lead plates, sheets and strip from lead powders or flakes is a
substantial transformation.
• The origin criterion should be:
CTHS, except from split heading ex78.04(a) (PHI, CAN)
OPTION C: No
54. The manufacture of lead plates, sheets and strip from lead foil, powders or flakes is not a
substantial transformation.
• The origin criterion should be:
CTH  (CH)
Relevant HS Code:ex78.04(d)G/RO/41
Page 1009
ISSUE No. 23: MANUFACTURE OF LEAD FLAKES FROM LEAD PLATES, SHEETS, STRIP
AND FOIL
OPTION A: Yes
55. The manufacture of lead flakes from lead plates, sheets, strip and foil is a substantial
transformation.
• The origin criterion should be:
CTHS, except from split heading ex78.04(b) (CAN, JPN, MEX)
OPTION B: No
56. The manufacture of lead flakes from lead plates, sheets, strip and foil is not a substantial
transformation.
• The origin criterion should be:
CTH (EC, CH, US)
Relevant HS Code:
ex78.04(c)
ISSUE No. 24: MANUFACTURE OF PLATES, SHEETS, STRIP, FOIL, TUBES, PIPES AND
TUBE OR PIPE FITTINGS OF CHAPTER 81 BY COLD-ROLLING OF ARTICLES OF THESAME HEADING
OPTION A: Yes57. Cold-rolling of plates, sheets, strip, foil, tubes, pipes and tube or pipe fittings from articles of
the same heading is a substantial transformation.
• The origin criterion should be:
ex81.01(e), ex81.02(e),
ex81.03(e), ex81.04(e),
ex81.05(e), ex81.06(e),ex81.07(e), ex81.08(e),
ex81.09(e), ex81.10(e),
ex81.11(e)CTH; or cold-rolling from articles of
the same split headingJPN
ex81.01(g), ex81.02(g),
ex81.03(g), ex81.04(g),
ex81.05(g), ex81.06(g),
ex81.07(g), ex81.08(g),
ex81.09(g), ex81.10(g),
ex81.11(g), ex81.13(h)CTHS; or cold-rolling from articles of
the same split headingJPNG/RO/41
Page 1010
ex8112.19(b), ex8112.20(e),
ex8112.30(e), ex8112.40(e),
ex8112.99(b)CTSHS; or cold-rolling from articles
of the same split subheadingJPN
ex8112.19(d), ex8112.20(g),
ex8112.30(g), ex8112.40(g),
ex8112.99(d)CTSHS; or cold-rolling from articles
of the same split subheadingJPN
OPTION B: No
58. Cold-rolling of plates, sheets, strip, foil, tubes, pipes and tube or pipe fittings from articles of
the same heading is not a substantial transformation.
• The origin criterion should be:
ex81.01(e), ex81.02(e), ex81.03(e), ex81.04(e),
ex81.05(e), ex81.06(e), ex81.07(e), ex81.08(e),
ex81.09(e), ex81.10(e), ex81.11(e)CTHS
ex81.01(g), ex81.02(g), ex81.03(g), ex81.04(g),
ex81.05(g), ex81.06(g), ex81.07(g), ex81.08(g),ex81.09(g), ex81.10(g), ex81.11(g), ex81.13(h)CTHS
ex8112.19(b), ex8112.20(e), ex8112.30(e),
ex8112.40(e), ex8112.99(b)CTSHS
ex8112.19(d), ex8112.20(g), ex8112.30(g),
ex8112.40(g), ex8112.99(d)CTSHS
Relevant HS Codes:
ex81.01(e), ex81.02(e), ex81.03(e), ex81.04(e), ex81.05(e), ex81.06(e), ex81.07(e), ex81.08(e),
ex81.09(e), ex81.10(e), ex81.11(e), ex81.01(g), ex81.02(g), ex81.03(g), ex81.04(g), ex81.05(g),ex81.06(g), ex81.07(g), ex81.08(g), ex81.09(g), ex81.10(g), ex81.11(g), ex81.13(h), ex8112.19(b),
ex8112.20(e), ex8112.30(e), ex8112.40(e), ex8112.99(b), ex8112.19(d), ex8112.20(g), ex8112.30(g),
ex8112.40(g), ex8112.99(d)