WORLD TRADE
ORGANIZATIONG/RO/27/Add.1
8 September 1998
(98-3385)
Committee on Rules of Origin
TWELFTH REPORT OF THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
TO THE COMMITTEE ON RULES OF ORIGIN
Note by the Secretariat
Addendum
The Technical Committee on Rules of Origin has submitted to the Committee on Rules of
Origin results of its work in Referral Documents (templates) which contain agreed product-specific
rules of origin concerning certain products and product sectors (Basket 1 decisions) as well asunresolved issues on which the Technical Committee was unable to reach consensus after exhausting
its technical discussions.  As indicated in document G/RO/27, the Referral Documents are herewith
circulated to Members, together with the letter of transmission of the Chairman of the Technical
Committee on Rules of Origin.G/RO/27/Add.1
Page 2
Brussels, 20 July 1998
Dear Mr. Wells,
During its Twelfth and Thirteenth Sessions the Technical Committee on Rules of Origin
continued its examination of issues which had not been resolved during the first reading.  The purposeof this letter is to transmit the outcomes of thes e discussions for the consideration of the Committee
on Rules of Origin.  As itemized below, the results of this work have been set forth in Referral
Documents containing:
I. Rules of Origin as agreed by consensus in the Technical Committee and designated as
Basket 1 decisions.  The agreed rules of origin appear in the tables appended to the referral
documents and are being submitted for the endorsement of the Committee on Rules of Origin.
II. Unresolved Issues which the Technical Committee, upon exhausting its discussions without
reaching consensus, has decided should be referred to the Committee for decision.  In general,
these issues relate to the identification of the last substantial transformation performed on a
good.  The enclosed Referral Documents identify the issues for decision, set out the differingviews and options presented by Members during the Technical Committee discussions, and
identify the relevant Harmonized System codes.  The unresolved issues for decision by the
Committee are also identified in the appended tables.
The Referral Documents which are transmitted herewith (with corresponding HS Chapter
references) are as follows:
Chapter Doc. No.
13 42.536
15 42.574
25-27 42.535
28-38 42.626
39-40 42.627
44-49 42.633
64-67 42.533
68-70 42.583
71 42.383
72 and 73 42.621
74-81 42.622
82 42.576
83 42.511
Embroidery 42.357
The attention of the CRO is drawn to the fact that several of these Referral Documents,
including those for Chapters 28-40 (chemicals and chemical products) and 44-48 (wood, pulp, paper,
printed matter) include issues previously referred to the Committee.  Thus all the issues for these
sectors may be found in a single document and ea rlier Referral Documents may be disregarded.
As with the previous referrals, the Technical Committee has indicated that the status of the
Chapter Notes for each product sector is not yet resolved.  The Chapter Notes are to be the subject of
discussions during the next several Technical Committee sessions.G/RO/27/Add.1
Page 3
The Technical Committee and the WCO Secretariat wish the Committee all possible success
in its consideration of the issues referred for decision and, as always, stand ready to assist the
Committee.
Please accept, Mr. Wells, the assurance of my highest consideration.
Yours sincerely,
R. JANECZKO,
ChairmanG/RO/27/Add.1
Page 4
WCO doc. 42.536
UNRESOLVED ISSUES FOR DECISION BY THE COMMITTEE ON RULES OF ORIGIN
CHAPTER 13
The Committee on Rules of Origin is invited to decide whether the products resulting from
processes described below have undergone their last substantial transformation .
ISSUE No. 112*:  EXTRACTION OF VEGETABLE SAPS AND EXTRACTS; OTHER
PRODUCTS DERIVED FROM VEGETABLES, EXCEPT PECTINATES AND PECTATES AND
MUCILAGES AND THICKENERS, MODIFIED
OPTION A:  Yes1. The extraction of vegetable saps and extracts, and other products derived from vegetables,
except pectinates and pectates and mucilages and thickeners, modified, constitutes a last substantial
transformation.  The origin of these goods is the country in which these products are extracted from
the plants containing them.
The origin rule should be:CC (CAN)(US)(MEX)(TH)(JPN) (for head ing ex 13.02 (a) and (b) (CH)(MOR))
OPTION B:  No
2. The extraction of vegetable saps and extracts, and other products derived from vegetables,
except pectinates and pectates and mucilages and thickeners, modified, does not constitute a last
substantial transformation.  The origin of these goods remains the country in which the plants grew
from which these goods are extracted.
The origin rule should be:“The country of origin of the goods of this split heading shall be the country in which the plant grew”
(EC)(EGY)(KOR)(PHI) (for head ing ex 13.02(e) (CH)(NOR))
3. In the case of medicinal plants or herbs like ginseng, extraction or other similar operations do
not constitute a substantial transformation because the processes have nothing to do with medicinal
ingredients.  Products of medicinal plants or herbs are available commercially in various forms such
as extracts, concentrates, powder, etc.  However, th e effectiveness or uses of these kinds of products,
as shown in the case of ginseng, mainly depends on the raw plants or herbs.  Therefore, the rule
should be “wholly obtained”.
Note:  This last paragraph has been added at the request of the KOR Delegation in order to
emphasize tha t Delegation’s particular interest in vegetable saps and extracts derived from plants
and parts of plants (including seeds and fruits) of heading 12.11 (ex 13.02 (a)).
                                                     
*
This Issue deals with th e same subject as Issue No. 39 in document G/RO /22/Add.1 (p.31), already submitted to the Committee
on Rules of Origin for decision.  It is purely and simply a  question of adding the products of heading 13.02 not covered byIssue No. 39.  The products concerned are pectic substances, agar-agar and other mucilages and thickeners, not modified,derived  from vegetable products.G/RO/27/Add.1
Page 5
RELEVANT HS CODES:
ex 13.02(a), (b) and (e)REFERENCE DOCUMENTS:
41.755, 42.285 and 42.363
ISSUE No. 113: OBTAINING OF PECTINATES AND PECTATES FROM PECTIC
SUBSTANCES (OR PECTINS)
OPTION A:  Yes
4. The obtaining of pectinates and pectates from pectic substances (or pectins) reflects the last
substantial transformation.  The process is complex and is carried out as follows : pectin is mixed in
isopropanol.  To minimize the volume of alcohol used, the extract is concentrated in a three-stageevaporator with the addition of reactive chemicals.  The required reactions take place over seven days
at a controlled temperature.  The pectin is then filtered and washed with isopropanol to remove
contaminants and chemicals.  It is then dried and milled.  The pectinates and pectates obtained in this
way have new properties.  High methoxyl pectins have new proprieties in the degree of esterification
and gelling speed.  The final product is adjusted to specific jam production conditions and can be used
in confectionery jellies and gelling sugar for home-made jam.  Low methoxyl pectins have a different
degree of esterification (below 50 %) and no sugar is required for gelation.  These pectins have newuses in low-calories jam, milk applications, baking  jam and heat-resistant, spreadable jam.  Amidated
pectins have a different degree of amidation and esterification and comport a heat reversibility in the
gel formation process.  They are used in tart jellies, low-calorie jam, heat-resistant, spreadable jam
and as a household gelling agent.
The origin rule should be:CTHS (CAN)(CH)(EC)(EGY)(NOR)OPTION B:  No5
. The obtaining of pectinates and pectates from pectic substances (or pectins) does not reflect
the last substantial transformation.
The origin rule is expressed in two ways:CC (US)(JPN)(MEX)(MOR)(PHI)(TH)The country of origin of the goods of this split heading shall be the country in which the plant grew
(KOR)
RELEVANT HS CODE:ex 13.02 (c)
REFERENCE DOCUMENTS:
41.755, 42.285 and 42.537
ISSUE No. 114: MODIFICATION OF VEGETABLE MUCILAGES AND THICKENERSG/RO/27/Add.1
Page 6
OPTION A:  Yes
6. The modification of vegetable mucilages and thickeners reflects the last substantial
transformation.  This modification is the result of chemical reactions producing a new product.
Mucilages and thickeners are gel-forming polysaccharides that are obtained from plants.  As
polysaccharides, they can be chemically modified in the same way as other polysaccharides such ascellulose (heading 39.12) or alginates (heading 39.13) by the fol lowing processes:
Etherification, which changes part of the hydroxyl-groups to ether-groups;
Esterification, by introducing an acid rest;
Treatment with acids or alkalis, i.e. neutralization or acidification of the carboxylic- or sulfo-groups
that are present in the natural product (“acid mucilages”);
Treatment with borax, which includes a mixing process for stabilization against micro-organisms.
7. Consequently, the origin of vegetable mucilages and thickeners, modified, is the country
where these products have been modified.
The origin rule should be:CTHS (EC)(EGY)(NOR)(SG)OPTION B:  No
8. Modification alone of vegetable mucilages and thickeners cannot reflect the last substantial
transformation.
The origin rule is expressed in two ways:CC (CAN)(KOR)(US)(JPN)(MOR)(MEX)(PHI)(TH)RELEVANT HS CODE:ex 13.02 (d)
REFERENCE DOCUMENTS:
41.755 and 42.285G/RO/27/Add.1
Page 7RULES OF ORIGIN RELATING TO UNRESOLVED ISSUES SUBMITTED BY THE TECHNICAL COMMITTEE ON RULES OF ORIGIN FOR
DECISION BY THE COMMITTEE ON RULES OF ORIGIN
CHAPTER 13
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 13 Lac; gums, resins and other vegetable saps and
extracts
13.01 Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams).[CC (CAN) (US) (MEX) (JPN) ] Submitted to CRO for decision
Issue No. 39
[The country of  origin of the goods of this heading
shall be the country in which the plant grew (PHI)(EC)(CH)(KOR) ]
13.02 Vegetable saps and extracts; pectic substances,
pectinates and pectates; agar-agar and othermucilages and thickeners, whether or not
modified, derived from vegetable products.As specified at split heading level
ex 13.02 (a) Vegetable saps and extracts of plants and parts o f
plants (including seeds and fruits) of heading
12.11[CC (CAN) (CH) (JPN) (MEX) (MOR) (TH) (US)]
[The country of origin of the goods of this split
heading shall be the country in which the plant grew(EC) (EGY) (KOR) (PHI)]Submitted to CRO for decision
Issue No. 112
ex 13.02 (b) Other vegetable saps and extracts [CC (US)(MEX)(CAN)(JPN)(CH)(MOR)(TH)] Submitted to CRO for decision
Issue No. 112
[The country of origin of the goods of this splitheading shall be the country in which the plant grew(PHI)(EC)(KOR)(EGY)]
ex 13.02 (c) Pectinates and pectates  [CTHS (EC)(CAN)(CH)(EGY)(NOR)] Submitted to CRO for decision
Issue No. 113
[CC (US)(MEX)(MOR)(JPN)(PHI)(TH)]
[The country of origin of the goods of this splitheading shall be the country in which the plant grew(KOR)]
ex 13.02 (d) Vegetable mucilages and thickeners, modified [CTHS (EGY)(NOR)(EC)(SG)]  Submitted to CRO for decision
Issue No. 114G/RO/27/Add.1
Page 8
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
[CC (US)(MEX)(JPN) (CAN)(MOR)(PHI)
(KOR)(TH)]
ex 13.02 (e) Other [CC (CAN)(US)(MEX)(JPN)(TH)] Submitted to CRO for decision
Issue No. 112
[The country of origin of the goods of this splitheading shall be the country in which the plant grew
(EC)(CH)(KOR)(NOR)(EGY)]
- Vegetable saps and extracts : As indicated for split headings
  1302.11 -- Opium
  1302.12 -- Of liquorice
  1302.13 -- Of hops
  1302.14 -- Of pyrethrum or of the roots of plants
   containing rotenone
  1302.19 -- Other
  1302.20 - Pectic substances, pectinates and pectates
- Mucilages and thickeners, whether or not
modified, derived from vegetable products
1302.31 -- Agar-agar
1302.32 -- Mucilages and thickeners, whether or not
modified, derived from locust beans, locust beanseeds or guar seeds
1302.39 -- OtherG/RO/27/Add.1
Page 9
TERMINOLOGY GUIDE
I. Rules presented at heading level:
(a) If the rule is for the whole heading:
CTH - change to this heading from any other heading
(b) If the rule is for a split heading:
CTHS change to this split heading from any other sp lit of this heading or from any other heading
CTH - change to this split heading from any other heading
(N.B.  change from any other split of this heading is excluded.)
II. Rules presented at subheading level:
(a) If the rule is for the whole subheading:
CTSH change to this subheading from any other subheading or from any other heading
CTH -change to this subheading from any other heading
(N.B.  change from any other subheading of this heading is excluded.)
(b) If the rule is for a split subheading:
CTSHS - change to this split subheading from any other split of this subheading or from any other
subheading or heading
CTSH - change to this split subheading from any ot her subheading or heading  (N.B.  change from
any other split of this subheading is excluded)
CTH - change to this split subheading from any other heading
(N.B.  change from any other split of this subhead ing or from any other subheading of this heading is
excluded.)G/RO/27/Add.1
Page 10
WCO doc. 42.574
UNRESOLVED ISSUES FOR DECISION BY THE COMMITTEE ON RULES OF ORIGIN
AGREED RULES OF ORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN
(Designated as “basket 1” in the Annex)
RULES OF ORIGIN RETAINED BY
THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR FURTHER DISCUSSION - DESIGNATED AS “BASKET 2”
CHAPTER 15
The Committee on Rules of Origin is invited to decide whether the products resulting from
processes described below have undergone their last substantial transformation.
ISSUE No. 431:  PRODUCTION OF PIG OR POULTRY FAT FROM RAW PIG OR POULTRY
FAT
OPTION A:  No
1. The obtaining of pig or poultry fat from raw fat of heading 02.09 is a process which does not
modify the characteristics of the unrendered fat.  Moreover, given that the melting of other fats of
heading 15.02 is generally excluded as conferring origin (the raw and melted fats being classified
together in heading 15.02), it is proposed to exclude changes from heading 02.09 to heading 15.01.
 
 OPTION B:  Yes
 
2. The change from animal materials of Chapter 2 to the fats of heading 15.01 is considered to
result in substantial transformation.
 
 RELEVANT HS CODE:
 
 15.01
 
ISSUE NO. 441:  OBTAINING CLEAVAGE PRODUCTS OF HEADING 15.03 FROM ANIMAL
FATS
 
 OPTION A:  Yes
 
3. Substantial transformation of fats takes place when cleavage products, including stearins, oleo
oils and tallow oils, are extracted from animal fats.
OPTION B : No
 
4. The physical separation of these products does not change their principal character as animal
fats.
                                                     
1 Issues Nos. 43 and 44 have been definitively referred to the CRO in document G/RO/22/Add.1
(pp-32-22)G/RO/27/Add.1
Page 11
 RELEVANT HS CODE:
 
 15.03
 
 REFERENCE:
 
 41.745
 
 ISSUE NO. 45:  REFINING (RE-REFINING) OF FATS AND OILS
 
 OPTION A:  Yes
  
1. Refining of crude oils
 
5. Crude oils are not suitable for direct consumption or for specific technical purposes because
of their acidity and their organoleptic characteristics.  To make them suitable for consumption or use
for specific technical purposes, they have to be refined.  The refining process (chemical or physical)
entails eliminating the odour, taste, colour and acidity of a crude oil.
 
6. This process is considered to reflect the last substantial transformation when at least:
(a)  all the following operations are carried out on crude oils in a single country:
 
 Neutralization with alkali or de-acidification (removal of the fatty acids from the oil);
 Decolorizing (removal of colouring substances);  and
 Deodorizing (separation of the volatile odorous and flavourous substances by distillation)
 (EC, EGY, JPN).
  
(b)  three of the following operations are carried out on crude oils in a single country:
 
Neutralization with alkali or de-acidification (removal of the fatty acids from the oil);
 Decolorizing (removal of colouring substances);
 Deodorizing (separation of the volatile odorous  and flavourous substa nces by distillation;
Stabilization (AUS, CH, MEX, NOR, SG, TH)
 
 6. The origin of a refined oil is the country where it was refined from a crude oil (AUS, CH, EC,
EGY, JPN, MEX, NOR, SG, TH2)
 
 2. Refining of crude fats
7. Crude fats are not suitable for direct consumption or for specific technical purposes because
of their acidity and their organoleptic characteristics..  To make them suitable for consumption or use
for specific technical purposes they have to be refined.  The refining process (chemical or physical)
entails eliminating the odour, taste, colour and acidity of a crude fat.
 
8. The origin of a refined fat is the country where it was refined from a crude fat (AUS, JPN,MEX).
 3. Re-refining of oils
 
9. There is also a substantial transformation when the processes mentioned in 2 (a) or (b) aboveare applied to an oil that is already refined.  Even when refined, certain oils are still unsuitable for
                                                     
2  See table under "HS codes concerned".G/RO/27/Add.1
Page 12
consumption and, more particularly, are unsuitable for specific technical purposes.  That is why they
are re-refined.
 
10. Re-refining is intended mainly to correct deficiencies remaining from the first refining
process, e.g. to remove levels of iron or other impurities to meet quality standards.
 
11. Consequently, the origin of an oil is the country where it is re-refined (EGY) (CH).
 
 OPTION B:  No
12. Fats and oils occur widely in nature and are formed in the cells of certain plants or animals
from which they are extracted by various means such as pressure or use of solvents.
 
13. The essential characteristics of fats and oils and their essential molecular structure as acompound are formed in the source material and they are also present unaltered in the extracted oil in
crude form.  These essential characteristics are not changed by refining.
 
14. Refining is done to remove impurities such as solids and fatty acids from the crude oils.Odour and colour are improved through the process of bleaching and deodorizing.  However, these
are merely physical changes.  The refining process does not affect the chemical properties and
molecular structure of the oil itself even at this stag e when an oil is referred to has having been fully
refined.
 
15. Obviously, if refining does not modify the essential characteristics of an oil, re-refiningcannot modify those characteristics and, consequently, cannot constitute a last substantial
transformation.
 
16. The origin of a fat or oil is the country where it was extracted from animals or plants (ARG,BRA, CAN, COL, IND, KOR, MAL, MOR, PHI, SEN, US)
3 .
 
 Secretariat’s Note
 
17. At its last Session, the TCRO discussed, am ong others, whether the refining process would
confer origin to certain products of Chapter 15 or not.  Some Members suggested that it would and,
consequently, proposed rules to accommodate this process.
 
18. In the proposals (i.e., the results of the working party of 10/06/98) it is suggested:
 
 (A) to differentiate between “Refining of crude fa ts” on the one hand and “Refining of crude oils”
on the other.  For these two groups different rules were drafted, which would be applicable toheadings 15.01 to 15.16 and 15.21, as the case may be;  and
 (B) to specify certain technical processes.
 A. The terms “oils” and “fats”
 
19. The proposed rules differentiate between “the refining processes for fats” on the one hand and“the refining processes for oils” on the other, without giving a description of the scope of the terms
“fats” and “oils”.  As different origin rules are suggested, identification problems may occur.
Furthermore, to accommodate the Harmonized System on the basis of these terms would be very
difficult, if not impossible.
 
                                                     
 3 See table under "HS codes concerned".G/RO/27/Add.1
Page 13
20. In the Harmonized System, the headings of Chapter 15 mention fats and oils without making
a distinction between these two terms.  Only in the cases the term is qualified by a reference to the
source of the fat or oil, i.e., the animal or the plant, the terms are used in isolation (e.g., “pig fat” or
“fish-liver oil”, “olive oil”).
 
21. Finally, some of the headings or parts thereof referred to in the list of Harmonized Systemcodes concerned, do not mention “fat” or “oil” at all : heading 15.03 refers to “stearin”, heading 15.05
refers to “wool grease and fatty substances derived therefrom” and heading 15.21 refers to “waxes”.
In addition, the Explanatory Note to heading 15.15 (“Ot her fixed vegetable fats and oils”), mentions a
product known as “vegetable tallow” (page 120, item (7)).  Consequently, the processes of refining
(or re-refining) these products would not be covered by the proposed wording (i.e., “fats” and “oils”).
 
 Proposal
 
22. From the conclusions given in the Results of the working group on refining (i.e., Options
A(1), A(2) and A(3)), it is not clear to which produ cts or to which headings they refer, even not in
connection with the list of Harmonized System codes concerned.  Therefore, it is not possible to give
a definitive text proposal for either of the groups concerned.
23. However, it is possible to replace the references to the refining (or re-refining) of fats or oils,
by references to the refining (or re-refining) of products of particular headings, in accordance with the
list of proponents.  Thus any identification problem could be avoided.
 
24. One of the techical processes mentioned in Option A (paragraphs 2(a) and 2(b), first indents)is “neutralization by removing the fatty acids from th e oil”.  It is incorrect in technical terms to speak
about “removing the fatty acids from the oil”, as it  would imply that the remaining product is glycerol
(fats and oils consist of an ester of glycerol and fatty acids).  It can be suggested to replace this part of
the text with “removing the free fatty acids from the oil”.
 
 HS CODES CONCERNED:
 
 HS Codes  Refining  Re-refining
  Yes  No  Yes  No
 15.01 and 15.021 AUS, JPN, MEX  BRA, CAN, CH, KOR, MAL,
PHI, SG, TH,  US,  
 15.034  AUS, JPN, MEX, TH  BRA, CAN, CH, KOR, MAL,
PHI, SG, US,  
 15.04  AUS, CH, EC, EGY, JPN,
MEX, NOR, TH BRA, CAN, KOR, MAL, PHI,
SG, US CH, EGY  AUS, BRA, CAN, EC, JPN, KOR,
MAL, MEX, NOR, PHI, SG, TH, US
 15.05  AUS, CH, EGY, JPN, MEX,
NOR, SG, TH BRA, CAN, KOR, MAL, PHI,
US  
 15.06  AUS, CH, EC, EGY, JPN,
MEX, NOR BRA, CAN, KOR, MAL, PHI,
SG, TH, US  
 15.07  AUS, CH, EC, EGY, JPN,
MEX, NOR, SG ARG, BRA, CAN, IND, KOR,
MAL, PHI, TH, US EGY  ARG, AUS, BRA, CAN, CH, EC,
IND, JPN, KOR, MAL, MEX, NOR,
PHI, SG, TH, US
 15.08  AUS, CH, EC, EGY, JPN,
MEX, NOR, SG, TH ARG, BRA, CAN, IND, KOR,
MAL, PHI, SEN, US  
 15.09 and 15.10  AUS, CH, EC, JPN, MEX,
NOR, SG, TH ARG, BRA, CAN, KOR, MAL,
MAR, PHI, US  
 15.11  AUS, CH, EC, EGY, JPN,
MAL, MEX, NOR, SG, TH ARG, BRA, CAN, COL, IND,
KOR, PHI, US EGY  ARG, AUS, BRA, CAN, CH, COL,
EC, IND, JPN, KOR, MAL, MEX,
NOR, PHI, SG, TH, US
 15.12  AUS, CH, EC, EGY, JPN,
MEX, NOR, SG, TH ARG, BRA, CAN, IND, KOR,
MAL, PHI, US EGY  ARG, AUS, BRA, CAN, CH, EC,
IND, JPN, KOR, MAL, MEX, NOR,
PHI, SG, TH, US
 15.13  AUS, CH, EC, EGY, JPN,  ARG, BRA, CAN, IND, KOR,  EGY  ARG, AUS, BRA, CAN, CH, EC,
                                                     
 
 4EC will confirm its position.G/RO/27/Add.1
Page 14
 HS Codes  Refining  Re-refining
  Yes  No  Yes  No
MAL, MEX, NOR, SG, TH PHI, SEN, US IND, JPN, KOR, MAL, MEX, NOR,
PHI, SEN, SG, TH, US
 15.14  AUS, CH, EC, EGY, JPN,
MEX, NOR, SG, TH ARG, BRA, CAN, IND, KOR,
MAL, PHI, SEN, US  
 15.15  AUS, CH, EC, EGY, JPN,
MEX, NOR, SG, TH ARG, BRA, CAN, KOR, MAL,
PHI, US CH, EGY  ARG, AUS, BRA, CAN, CH, EC,
JPN, KOR, MAL, MEX, NOR, PHI,
SG, TH, US
 15.16  AUS, CH,  EGY, MEX, NOR,
NZ, SG CAN, KOR, MAL, PHI, US   
 15.21 (a)  CH, EC, EGY, NOR  CAN, JPN, KOR, MAL, MEX,
PHI, TH, US  
 
 
 REFERENCES:
  
41.504, 41.505, 41.531, 41.632, 41.735, 41.745, 42.284, 42.284/Rev., 42.574
  
ISSUE No. 46:  OBTAINING FRACTIONS OF FATS OR OILS
 
 OPTION A:  Yes
 
25. Substantial transformation takes place when oils and fats are fractionated.  Fractionation of
the oils and fats, including the following, involves substantial transformation :
 
 (a) Refined, bleached and deodorized (RBD ) palm olein to RBD palm mid fraction;
 (b) RBD palm kernel oil to RBD palm kernel stearin;
 (c) RBD palm kernel oil to fully refined palm kernel oil fraction.
 
 Fractionation process
 
26. Vegetable oils are fractionated to yield a hard fraction with a melting point of 30°C to 38°C.
This hard fraction is suitable for the manufacture of confectionery products such as compound
chocolates, filling creams, caramels and toffees.  Three methods are commercially available to
fractionate vegetable oils.  These are:
 
 (a) Physical fractionation
 (b) Detergent fractionation
 (c) Solvent fractionation.
  
Crystallization
 
27. The input, RDB palm olein or RBD palm kernel oil , is mixed with a warm solvent (acetone)
and then cooled down at a controlled rate in a specially designed crystallizer.  When the desired
temperature is reached, the high-melting-point fract ion crystallizes leaving behind the low-melting-
point fraction in solution.  Proper control of the oil content, moisture content, cooling rate and the
rotation speed of the agitator (stirrer in the crystallizer) is essential for the formation of stable fat
crystals.
 
 Filtration
 
28. The mixture or slurry (suspension of fat crystals) is then charged into a special vacuum filter
to separate the fat crystals from the solution.  After filtration, the cake (fat crystals) is removed bywashing with the solvent.  Proper control of the vacuum and temperature of the washing solvent is
important to ensure that the low-melting-point fraction is completely removed from the cake.G/RO/27/Add.1
Page 15
 Solvent recovery
 
29. The altered fat crystals are heated under vacuum in a special chamber to remove the residual
solvent.  The solvent is also recovered from the lo w-melting-point fraction by the same process.  The
recovered solvent is then recycled back to the crystallizer after passing through a distillation unit to
remove any residual moisture.  Proper control of temperature and vacuum in the distillation unit isimportant to ensure that the moisture content of the solvent is kept low.  The filtered fat crystals are
recovered as either RBD palm mid fraction, RBD palm kernel stearin or fully refined palm kernel oil
fraction, depending on the input used.
30. The input has been substantially transformed into a new and different product for specific use.
Before fractionation, the RBD palm olein is a liquid at room temperature with a melting point of not
more than 24°C while the RDB palm kernel oil has a melting point of 25°C-29°C, which constitutesas a liquid oil at room temperature.  After fracti onation, the RDB palm olein and RDB palm kernel oil
are substantially transformed into a crystal fat with a melting point of 30°C-38°C.  The specific
melting point of the product obtained as a result of the fractionation process is critical to its use in the
confectionery industry.
31. The resultant products can be used alone or blended with other vegetable fats to make
products like compound chocolates, filling creams, caramels or toffees.  In addition, RDB palm kernel
stearin and fully refined palm kernel oil fraction command a high premium over the raw material with
a 50 %-60 % increase in price due to the intricate and costly process involved. (SG)
OPTION B:  No
32. Fractionation does not result in substantial transformation of the input materials.33. The determination of substantial transformation should focus on the animal fats and oils as
the specific product and on whether or not they are transformed by a specific process.
 
34. In this context, fractionation does not constitute substantial transformation.  Fractionation is a
physical process which merely segregates a substance or mixture into its components.  Such
separation of components is sometimes applied to separate impurities from a product in such a way asto have an effect similar to refining.
35. The methods employed in fractionation include :
 
 (a) Solvent fractionation : A process in which on e or more components are removed from a liquid
through contact with another liquid which dissolves unwanted substances.
 (b) Crystallization : A process of crystal formation and accretion
 (c) Filtration : A process of separating suspended solids from a liquid by forcing a mixture
through a porous barrier.
 
36. When applied to vegetable fats and oils, these operations result in segregating solids and fatty
acids from the oil itself.  These acids and solids constitute a very insignificant component of the inputmaterials.  The fractionation process does not affect the molecular structure of the oils and fats.
37. Fractionation therefore cannot be considered a substantial transformation.  The HS
Explanatory Notes to Chapter 15 state that fractionation does not cause any changes in the chemical
structure of fats and oils (CAN, PHI, US).
 
 RELEVANT HS CODES :
 
 Chapter 15G/RO/27/Add.1
Page 16
 REFERENCES :
 
 41.531, 41.735, 41.745, 41.869, 42.284/Rev., 42.574
  
FORMER ISSUES Nos. 47 AND 48 INSERTED IN QUESTION 45 ABOVE
 
 ISSUE No. 115 : ANIMAL OR VEGETABLE FATS AND OILS OR THEIR FRACTIONS:
HYDROGENATION, INTER-ESTERIFICATION, RE-ESTERIFICATION, ELAIDINIZATION;
BOILING, OXIDATION, DEHYDRAT ION, SULPHURIZATION, BLOWING,
POLYMERIZATION BY HEAT IN VACUUM OR IN INERT GAS OR OTHER. CHEMICAL
MODIFICATION;  CHANGES THROUGH CHEMICAL REACTION
 
 (a) Heading 15.16
 
 OPTION A:  Yes
 
38. The processes of hydrogenation, inter-esterification, re-esterification or elaidinization of
animal or vegetable fats and oils classified outside heading 15.16 are considered to reflect the last
substantial transformation (AUS, CH, EC, E GY, JPN, KOR, MAL, MEX, NOR, NZ, SG).
39. There is also substantial transformation when a chemical reaction is applied to a fat or oil
classified in heading 15.16 resulting in changes within the heading.
 
40. Oils in heading 15.16 can be further processed via a chemical process which changes thecomposition of the oil by chemical reaction at a high temperature in the presence of a catalyst,
followed by filtration treatment with a activated earth (bleaching process) and deodorization.  The
overall properties and capability of the oil are changed and provide the opportunity to determine the
melting properties to achieve the final product.  The melting behaviour is totally and irreversibly
changed (AUS, EC, JPN).
The rule of origin should be:CTH (KOR) (MAL)
CTH, or change by refining (CH) (EGY) (MEX) (NOR) (NZ) (SG)
CTH, or change within the heading following a chemical reaction (EC) (JPN)
CTH, or change by refining or by chemical reaction (AUS)
OPTION B:  No41. The processes of hydrogenation, inter-esterification, re-esterification or elaidinization of
animal or vegetable fats and oils cannot be regarded as reflecting the last substantial transformation
(CAN, PHI, US).  Moreover, changes within heading 15.16 by chemical reaction also cannot be
regarded as origin conferring as these processes bring about only insignificant changes in the input
materials such as consistency, melting point, etc.
The rule of origin should be:
CC (CAN) (PHI) (US)
(b) Heading 15.18:
OPTION A:  Yes42. Changes by chemical reaction on an animal or vegetable fat, oil or fraction thereof, already
classified in heading 15.18, (chemically modified other than by hydrogenation, inter-esterification, re-G/RO/27/Add.1
Page 17
esterification or elaidinization) fully reflects the last substantial transformation.  Since the
modification process applies to a fat, oil or fraction thereof already classified in heading 15.18 it does
not entail any change of tariff classification.  The or igin of such a fat, oil or fraction thereof is the
country in which it was chemically modified again.
The rule of origin should be:
CTH, or change within heading 15.18 by chemical reaction (EC)(AUS)(JPN)OPTION B:  No43. Changes by chemical reaction on an animal or vegetable fat, oil or fraction thereof, already
classified in heading 15.18 (chemically modified other than by hydrogenation, inter-esterification, re-esterification or elaidinization) does not reflect the last substantial transformation.  The origin of such
a fat, oil or fraction thereof is the country in which it was chemically modified for the first time.
The rule of origin should be:
CTH
RELEVANT HS CODES:15.16 and 15.18REFERENCE:42.284, 42.574
ISSUE No. 116:  OBTAINING NON-LIQUID MARGARINE FROM ANIMAL OR VEGETABLE
FATS OR OILS OR MIXTURES THEREOF CLASSIFIED IN OTHER HEADINGS OF
CHAPTER 15
OPTION A:  Yes44. Obtaining non-liquid margarine from products classified in other headings of Chapter 15 fully
reflects the last substantial transformation.  The origin of the non- liquid margarine is the country in
which it was obtained from fats, oils or mixtures of fats and oils classified in other headings of
Chapter 15.
The rule of origin should be:
CTH  (AUS) (CH) (EC) (EGY) (JPN) (KOR) (MAL) (MEX) (SG)
OPTION B:  No
45. Obtaining non-liquid margarine from products classified in the other headings of Chapter 15
does not reflect the last substantial transformation.  In determining the origin of non-liquid margarine,
the origin of additives such as milk, vitamins, etc. is disregarded.  The origin of non-liquid margarine
is the country of extraction of the fats or oils from animals or vegetables.
The rule of origin should be:
CC  (CAN) (PHI) (US)G/RO/27/Add.1
Page 18
RELEVANT HS CODE:
1517.10REFERENCE:42.284, 42.574ISSUE N° 117:  OBTAINING FOOD PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR
OILS OR FRACTIONS OF DIFFERENT FATS OR OILS OF CHAPTER 15 FROM FATS, OILS
OR OTHER PRODUCTS CLASSIFIED IN OTHER HEADINGS OF CHAPTER 15
OPTION A:  Yes
46. Obtaining food preparations of animal or vegetable fats or oils or fractions of different fats or
oils of Chapter 15 from fats, oils or other products classified in other headings of Chapter 15 fully
reflects the last substantial transformation.  The origin of the goods classified in split subheading
ex 1517.90 (a) (or ex 1517.90 (b)) is the country in which these preparations are obtained from the
products classified in other headings of Chapter 15.
The rule of origin should be:
CTH (AUS) (CH) (KOR) (MAL) (NOR) (SG)
CTH, provided that the change does not result from a simple mixing (JPN)
CTH : only for food preparations of a kind used as mould release preparations and other similar
preparations (such as shortenings, frying fats) covered by subheading ex 1517.90 (a) (EC)
CTH, or change by refining (EGY)
OPTION B:  No
47. Obtaining food preparations of animal or vegetable fats or oils or fractions of different fats or
oils of Chapter 15 from fats, oils or other products classified in other headings of Chapter 15 does not
reflect the last substantial transformation.  The origin of the goods classified in split subheading ex
1517.90 (a) (or ex 1517.90 (b)) is the country of extraction of the fats or oils used to obtain the
preparations of subheading ex 1517.90 (a) (or ex 1517.90(b)), from animals or vegetables.
The rule of origin should be:CC (CAN) (MEX) (PHI) (US)
CTH, except from other headings of Chapter 15 (for other preparations covered by subheading ex1517.90 (b)) (EC)
RELEVANT HS CODES:ex 1517.90 (a) and ex 1517.90 (b)REFERENCE:42.284, 42.574
ISSUE No. 118:  MANUFACTURE OF CRUDE GLYCEROL FROM GLYCEROL WATERS OR
GLYCEROL LYESG/RO/27/Add.1
Page 19
OPTION A:  Yes
48. The manufacture of crude glycerol from glycerol waters or glycerol lyes fully reflects the last
substantial transformation.  The origin of the goods classified in split heading ex 15.20 (a) is the
country where the crude glycerol is manufactur ed from glycerol water or glycerol lyes.
The rule of origin should be:
CTHS  (EC)
OPTION B:  No49. The manufacture of crude glycerol from glycerol waters or glycerol lyes does not reflect the
last substantial transformation.  The origin of the goods classified in split heading ex 15.20 (a) is the
country where the goods are obtained from products classified in other headings of Chapter 15.
The rule of origin should be:
CTH (US)
RELEVANT HS CODE:ex 15.20 (a)REFERENCE:
42.284
ISSUE No. 119:  OBTAINING DEGRAS FROM OTHER PRODUCTS CLASSIFIED IN
CHAPTER 15
OPTION A:  Yes
50. Obtaining degras from other products classified in Chapter 15 fully reflects the last substantial
transformation.  The origin of the goods shall be the country where the degras classified in split
heading ex 15.22 (a) are obtained from other products classified in Chapter 15.
The rule of origin should be:
CTH  (CH) (EC) (EGY) (JPN) (KOR) (MAL) (NOR) (TH)
OPTION B: No
51. Obtaining degras from other products classified in Chapter 15 does not reflect the last
substantial transformation.  The origin of the goods shall be the country of extraction of the products
from which the degras classified in this split heading are obtained.
The rule of origin should be:
CC: (CAN) (MEX) (PHI) (US)
RELEVANT HS CODE:ex 15.22 (a)G/RO/27/Add.1
Page 20
REFERENCE:
42.284, 42.574ISSUE No. 120:  OBTAINING RESIDUES RESULTING FROM THE TREATMENT OF FATTY
SUBSTANCES OR ANIMAL OR VEGETABLE WAXES FROM OTHER PRODUCTSCLASSIFIED IN CHAPTER 15
OPTION A:  Yes52. Obtaining residues resulting from the treatment of fatty substances or animal or vegetable
waxes fully reflects the last substantial transformation.  The origin of these residues shall be the
country where they were obtained as a result of treatment of fatty substances (except degras), animalor vegetable waxes.
The rule of origin should be:
CTH (CH) (EC) (EGY) (JPN) (KOR) (MAL) (NOR) (PHI) (TH)
OPTION B:  No
53. Obtaining residues resulting from the treatment of fatty substances or animal or vegetable
waxes does not reflect the last substantial transformation.  The origin of these residues is the country
of extraction of the fatty substances or animal or vegetable waxes from which the residues areobtained.
The rule of origin should be:CC (CAN) (MEX) (US)RELEVANT HS CODE:ex 15.22 (b)REFERENCE:
42.284, 42.574G/RO/27/Add.1
Page 21
AGREED RULES OF ORIGIN SUBMITTED BY THE TECHNICAL COMMITTEE ON RULES
OF ORIGIN FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN -
DESIGNATED AS “BASKET 1”;
UNRESOLVED ISSUES FOR DECISION BY THE COMMITTEE ON RULES OF ORIGIN;
RULES OF ORIGIN RETAINED BY THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR FURTHER DISCUSSION - DESIGNATED AS “BASKET 2”.G/RO/27/Add.1
Page 22
CHAPTER 15
Animal or vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes
Chapter Notes:
1. Mixtures
[For the purposes of headings 15.11 to 15.22 :
(a) The deliberate and proportionally controlled mixing or blending  (including dispersing) of materials to conform to predetermi ned specifications which
results in the production of a good having attained new physical or chemical characteristics in terms of taste, odour  or purit y and use different from
the input materials is considered to be origin conferring.
(b) However, the addition of diluents only is to be disregarde d in determining the origin of  the good. (SG) (CH) (NOR) ] Basket 2.
2.  Definition of the term “refining”
Refining (chemically or physically) is considered to be the last substantial transformation if at least:
(a) all the following operations are carried out on crude oils in a single country:
- neutralization with alkali or de-acidification (removal of the fatty acids from the oil):- decolorizing (removal of colouring substances); and
- deodorizing (separation of the volatile odorous and flavourous substances by distillation )” (AUS, EC, EGY
5, MEX, JPN6 ]
(b)  three (3) of the following operations are carried out on crude oils7 in a single country:
- Neutralization with alkali or de-acidification (removal of the fatty acids from the oil);
- Decolorizing (removal of colouring substances);  and- Deodorizing (separation of the volatile odorous and flavourous substances by distillation);
                                                     
5 EGY considers that there is also substan tial transformation when the operations mentioned in 2 (a) relate to refined oils of h eadings 15.04, 15.07, 15.11 to 15.13 or
15.15.
6 JPN considers obtaining refined oils from crude oils also to constitute a substantial transformation.
7 CH considers that there is also a substantial transformation when the operations mentioned in 2 (b) relate to refined oils of headings 15.04 or 15.15.G/RO/27/Add.1
Page 23- Stabilization (CH, NOR, SG, TH) Basket 2
3.  Definition of chemical reaction for the purposes of headings 15.16 and 15.18  Basket 2
[For the purposes of headings 15.16 and 15.18, a chemical reaction is defined as follows :
“A chemical reaction is a process (including a biochemical proces s) which results in a molecule with a new structure by breakin g intramolecular bonds and
by forming new     intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
(1) Dissolving in water or other solvents;(2) The elimination of solvents including solvent water;  or(3) The addition or elimination of water of crystallization “ (EC)] Basket 2
Chapter residual rule
The CIF value of non-originating materials imported and used in the production does not exceed 75 % of the ex-factory price of the goods.
The method of calculating foreign content is as follows:
FC = CIF value of NORM x 100% ≤ 75%
Ex-factory price
FC: foreign content
NORM: Non-originating raw materialsEx-factory price = Total materials cost + Direct  labour costs + Overhead costs + Profit (SG)]  Basket 2G/RO/27/Add.1
Page 24
CHAPTER 15
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 15 Animal or vegetable fats and oils and their
cleavage products; prepared edible fats;
animal or vegetable waxesAs specified for headings
15.01 Pig fat (including lard) and poultry fat, other
than that of heading No. 02.09 or 15.03[CTH (CH) (KOR) (MAL) (SG)] Submitted to CRO for
decision
Issues 43, 46The Technical
Committee decided toretain in Basket 2Issue  45 on refining
and re-refining
[CTH, provided that the change is not merely the
result of rendering (BRA)]
[CTH, except from heading 02.09 (EC) ]
[CTH:
or change by refining (AUS) (JPN) (MEX) ]
[CC (CAN) (PHI) (TH) (US)]
15.02 Fats of bovine animals, sheep or goats, other
than those of heading No. 15.03.[CTH (CH) (EC) (KOR) (MAL) (SG)]
[CTH;
or change by refining (AUS) (JPN) (MEX) ]
[CC (BRA) (CAN) (PHI) (TH) (US)]Submitted to CRO for
decision
Issue 46G/RO/27/Add.1
Page 25HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.03 Lard stearin, lard oil,  oleostearin, oleo-oil and
tallow oil, not emulsified or mixed or
otherwise prepared.[CTH (CH) (KOR) (MAL) (SG)]
[CTH;
or change by refining (AUS) (JPN) (MEX) (TH) ]
[CTH, except from heading 15.01 or 15.02 (EC)]
[CC (BRA) (CAN) (PHI) (US)]Submitted to CRO for
decision
Issues 44, 46
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, but
not chemically modified.[CTH (KOR) (MAL) (SG)]
[CTH;
or change by refining (AUS) (EC) (EGY) (JPN)
(MEX) (NOR) (TH)]
[CTH;or change by refining;or change within subheading 1504.20 by a
combination of the following processes: refining and
barrelling (CH)]
[CC (BRA) (CAN) (PHI) (US)]Submitted to CRO for
decision
Issue 46
1504.10 - Fish-liver oils and their fractions As specified for heading
1504.20 - Fats and oils and their fractions, of fish, other
than liver oils
1504.30 - Fats and oils and their fractions, of marine
mammalsG/RO/27/Add.1
Page 26
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.05 Wool grease and fatty substances derived
therefrom (including lanolin).[CTH (KOR) (MAL)]
[CTH;or change by refining (AUS) (CH) (EC) (EGY)
(JPN) (MEX) (NOR) (SG) (TH) ]
[CC (BRA) (CAN) (PHI) (US)]Submitted to CRO for
decision
Issue 46
1505.10 - Wool grease, crude As specified for heading
1505.90 - Other
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified.[CTH (KOR) (MAL) (SG) (TH)]
[CTH;or change  by refining (AUS) (CH) (EC) (EGY)
(JPN) (MEX) (NOR)]
[CC (BRA) (CAN) (PHI) (US)]Submitted to CRO for
decision
Issue 46
15.07 Soya-bean oil and its fractions, whether or
not refined, but not chemically modified.[CTH (KOR) (MAL) (TH)]
[CTH;
or change by refining (AUS) (CH) (EC) (EGY)
(JPN) (MEX) (NOR) ]
[CTSH;
 or change by refining (SG)]
[CC (ARG) (BRA) (CAN) (IND) (PHI) (US)]Submitted to CRO for
decision
Issue 46
1507.10 - Crude oil, whether or not degummed As specified for headingG/RO/27/Add.1
Page 27HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1507.90 - Other
15.08 Ground-nut oil and its fractions, whether or
not refined, but not chemically modified[CTH (KOR) (MAL)]
[CTH;or change by refining (AUS) (CH) (EC) (EGY)
(JPN) (MEX) (NOR) (TH)]
[CTSH ;or change by refining (SG) ][CC (ARG) (BRA) (CAN) (IND) (PHI) (SEN) (US)]Submitted to CRO for
decision
Issue 46
1508.10 - Crude oil As specified for heading
1508.90 - Other
15.09 Olive oil and its fractions, whether or not
refined, but not chem ically modified.[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC) (JPN)
(MEX) (NOR) (TH)]
[ CTSH;or change by refining (SG)][CC (ARG) (BRA) (CAN) (MOR) (PHI) (US)]Submitted to CRO for
decision
Issue 46
1509.10 - Virgin As specified for heading
1509.90 - OtherG/RO/27/Add.1
Page 28
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.10 Other oils and their fractions, obtained solely
from olives, whether or  not refined, but not
chemically modified, including blends of theseoils or fractions with oils or fractions of
heading No. 15.09.[CTH (KOR) (MAL)]
[CTH;or change by refining (AUS) (CH) (EC) (JPN)
(MEX) (NOR) (SG) (TH) ]
[CC (ARG) (BRA) (CAN) (MOR) (PHI) (US)]Submitted to CRO for
decision
Issue 46
15.11 Palm oil and its fractions, whether or not
refined, but not chemically modified[CTH (KOR)]Submitted to CRO for
decision
Issue 46
[CTH;
or change by refining (AUS) (CH) (EC) (EGY)
(JPN) (MAL) (MEX) (NOR) (TH)]
[CTSH;
or change by refining (SG)]
[CC (ARG) (BRA) (CAN) (COL) (IND) (PHI)
(US)]
1511.10 - Crude oil As specified for heading
1511.90 - OtherG/RO/27/Add.1
Page 29HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.12 Sunflower-seed, safflower or cotton-seed oil
and fractions thereof, whether or not refined,
but not chemically modified[CTH (KOR) (MAL)]
[CTH;or change by refining (AUS) (CH) (EC) (EGY)
(JPN) (MEX) (NOR) (TH)]
[CTSH;or change by refining (SG) ][CC (ARG) (BRA) (CAN) (IND) (PHI) (US)]Submitted to CRO for
decision
Issue 46
- Sunflower-seed or safflower oil and fractions
thereof :As specified for heading
1512.11 -- Crude oil
1512.19 -- Other
- Cotton-seed oil and its fractions :
1512.21 -- Crude oil, whether or not gossypol has been
removed
1512.29 -- Other
15.13 Coconut (copra), palm kernel or babassu oil
and fractions thereof, whether or not refined,
but not chemically modified.[CTH (KOR)]
[CTH;
or change by refining (AUS) (CH) (EC) (EGY)
(JPN) (MAL) (MEX) (NOR) (TH)]
[CTSH;or change by refining (SG) ][CC (ARG) (BRA) (CAN) (IND) (PHI) (SEN) (US)]Submitted to CRO for
decision
Issue 46G/RO/27/Add.1
Page 30
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Coconut (copra) oil and its fractions : As specified for heading
1513.11 -- Crude oil
1513.19 -- Other
- Palm kernel or babassu oil and fractions
thereof :
1513.21 -- Crude oil
1513.29 -- Other
15.14 Rape, colza or mustard oil and fractions
thereof, whether or not refined, but not
chemically modified.[CTH (KOR) (MAL)]
[CTHor change by refining (AUS) (CH) (EC) (EGY)
(JPN) (MEX) (NOR) (TH)]
[CTSHor change by refining (SG) ][CC (ARG) (BRA) (CAN) (IND) (PHI) (SEN) (US)]Submitted to CRO for
decision
Issue  46
1514.10 - Crude oil As specified for heading
1514.90 - OtherG/RO/27/Add.1
Page 31HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.15 Other fixed vegetable fats and oils (including
jojoba oil) and their fractions, whether or not
refined, but not chemically modified . [CTH (KOR) (MAL)]
[CTH;or change by refining (AUS) (EC) (EGY) (JPN)
(MEX) (NOR) (TH)]
[CTH;or change by refining;or change within subheading 1515.90 by a
combination of the following processes: refining and
barrelling (CH)]
[CTSH;or change by refining (SG)][CC (ARG) (BRA) (CAN) (PHI) (US)]Submitted to CRO for
decision
Issue 46
- Linseed oil and its fractions : As specified for heading
1515.11 -- Crude oil
1515.19 -- Other
- Maize (corn) oil and its fractions :
1515.21 -- Crude oil
1515.29 -- Other
1515.30 - Castor oil and its fractions
1515.40 - Tung oil and its fractions
1515.50 - Sesame oil and its fractionsG/RO/27/Add.1
Page 32
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1515.60 - Jojoba oil and its fractions
1515.90 - Other
15.16 Animal or vegetable fats and oils and their
fractions, partly or wholly hydrogenated,inter-esterified, re-est erified or elaidinised,
whether or not refined, but not further
prepared.[CTH (KOR) (MAL)]
[CTH; or change  by refining (CH) (EGY) (MEX) (NOR)
(NZ) (SG)]
CTH; or change by refining or chemical reaction (AUS)]Submitted to CRO for
decision
Issue 46
[CTH;
 or change within the heading following a chemical
reaction as defined in the Chapter Note (EC) (JPN)]
[ CC (CAN) (PHI) (US)]
1516.10 - Animal fats and oils and their fractions As specified for heading
1516.20 - Vegetable fats and oils and their fractions
15.17 Margarine; edible mixtures or preparations
of animal or vegetable fats or oils or offractions of different fats or oils of thisChapter, other than edible fats or oils or their
fractions of heading No.15.16.As specified for subheadingsG/RO/27/Add.1
Page 33HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1517.10 - Margarine, excluding liquid margarine [CTH (AUS) (CH) (EC) (EGY) (JPN) (KOR)
(MAL) (MEX) (SG)]Submitted to CRO for
decision
Issue 116
[CC (CAN) (PHI) (US)]
1517.90 - Other As specified for split subheading
ex1517.90(a) Edible mixtures or preparations of a kind used as
mould release preparations; other similar
preparations (such as shortenings, frying fats)[CTH (AUS) (CH) (EC) (KOR) (MAL) (NOR)
(SG)]
[CTH,
 or change by refining (EGY)]Submitted to CRO for
decision
Issue 117
[CTH, except when the change results only from a
simple mixing (JPN)]
[CC (CAN) (MEX) (PHI) (US)]
ex1517.90(b) Other [CTH (AUS) (CH) (KOR) (MAL) (SG)]
[CTH,
 or change by refining (EGY)][CTH, except when the change results only from a
simple mixing (JPN)]Submitted to CRO for
decision
Issue 117G/RO/27/Add.1
Page 34
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CC (CAN) (MEX) (PHI) (US)/ CTH, except from
other headings of Chapter 15 (EC)]
15.18 Animal or vegetable fats and oils and their
fractions, boiled, oxidised, dehydrated,sulphurised, blown, polymerised by heat invacuum or in inert gas or otherwisechemically modified , excluding those of
heading No. 15.16; inedible mixtures or
preparations of animal or vegetable fats oroils or of fractions of different fats or oils ofthis Chapter, not elsewhere specified or
included.CTH Basket 1
*
(See Issue 115 ,
retained in Basket 2 )
[15.19] A blank heading in the
HS Nomenclature (Sec)
15.20 Glycerol, crude; glycero l waters and glycerol
lyes.As specified for split heading
ex15.20(a) Crude glycerol [CTHS (EC)]
[ CTH (US)]Submitted to CRO for
decision
Issue 118
ex15.20(b) Glycerol waters and glycerol lyes CTH Basket 1
15.21 Vegetable waxes (other than triglycerides),
beeswax, other insect waxes and spermaceti,As specified for split heading
                                                     
* EC joins the consensus; however, in addition to the product sp ecific rule, EC proposes a Chapter Note on the definition of che mical reaction which should be applied
for goods of this heading.   AUS and JPN support this new  proposal.G/RO/27/Add.1
Page 35HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
whether or not refined or coloured.
ex 15.21 (a) Vegetable waxes, beeswax, other insect waxes,
refined[CTHS (CH) (EC) (EGY) (NOR)]
[CTH (JPN) (KOR) (MAL) (TH)][CC (CAN) (MEX) (PHI) (US)]Basket 2
Issue 45
ex 15.21 (b) Other CTH Basket 1
1521.10 - Vegetable waxes As specified for split heading
1521.90 - Other
15.22 Degras; residues resulting from the treatment
of fatty substances or animal or vegetable
waxes.As specified for split heading
ex 15.22 (a) Degras [CTH (CH) (EC) (EGY) (JPN) (KOR) (MAL)
(NOR) (TH)]
[CC (CAN) (MEX) (PHI) (US)]Submitted to CRO for
decision
Issue 119
ex 15.22 (b) Residues resulting from the treatment of fatty
substances or animal or vegetable waxes[CTH (CH) (EC) (EGY) (JPN) (KOR) (MAL)
(NOR) (PHI) (TH)]
[CC (CAN) (MEX) (US)]Submitted to CRO for
decision
Issue 120G/RO/27/Add.1
Page 36
TERMINOLOGY  GUIDE
I. Rules presented at heading level:
(a) If the rule is for the whole heading:
CTH -  change to this heading from any other heading
(b) If the rule is for a split heading:
CTHS -  change to this split heading from any other split of this heading or from any other heading
CTH -  change to this split heading from any other heading
(N.B.  change from any other split of this heading is excluded.)
II. Rules presented at subheading level:(a) If the rule is for the whole subheading:
CTSH -  change to this subheading from any other subheading or from any other heading
CTH -  change to this subheading from any other heading
(N.B.  change from any other subheading of this heading is excluded.)
(b) If the rule is for a split subheading:
CTSHS   -  change to this split subheading from any other split of this subheading or from any other
subheading or heading
CTSH  -  change to this split subheading from any othe r subheading or heading  (N.B.  change from
any other split of this subheading is excluded)
CTH  -  change to this split subheading from any other heading
(N.B.  change from any other split of this subhead ing or from any other subheading of this heading is
excluded.)G/RO/27/Add.1
Page 37
WCO doc. 42.535
UNRESOLVED ISSUES FOR DECISION
BY THE COMMITTEE ON RULES OF ORIGIN
AGREED RULES OF ORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN
CHAPTER RESIDUAL RULES RETAINED BY
THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR FURTHER DISCUSSION
CHAPTERS 25 TO 27
The Committee on Rules of Origin is invited to decide whether the Chapter Notes set out in
Issues No.7 to No.10 should be adopted.
For ease of reference, this document also reproduces the Basket 1 decisions and issues
previously referred to the Committee on Rules of Origin.  The new Basket 1 decisions are indicated
by “decision taken at the 12th TCRO Session” and the new referrals are indicated by the issue
number, i.e. from No. 7 to No. 10.
CHAPTERS 25 to 27
ISSUE No. 7:  SPECIFIC PROCESSES THAT CONFER ORIGIN - CHAPTER NOTE 21. C
hapter Note 2 reads: “Goods of 27.07and 27. 10 through 27.13 that have been obtained as a
result of a chemical reaction or specified physical separation process, including the processes listed
below are deemed to be goods of the country where the reaction or the process occurred:
 (a) vacuum distillation;
 [(b) redistillation by fractionation (including extractive distillation);  (EC)  ]
 (c) cracking (including catalytic cracking, hydrocracking, thermal cracking, coking, visbreaking,
platforming);
 (d) catalytic reforming;
 (e) desulphurization (removal of bound sulphur);
 (f) alkylation (including dehy droalkylation, hydroalkylation);
 (g) hydrogenation;
 (h) extraction by means of selective solvents;
 (i)  the process comprising all the following operations: processing with concentrated sulphuric
acid, oleum or sulphuric anhydride, neutralisation with alkaline agents;
 (j)  polymerization; (k)  isomerization;
 [(l) deparaffining by a process other than filterin g, in respect of products falling within heading
27.10 only;(EC)  ]
 [(m) in respect of fuel oils falling within he ading ex 27.10, atmospheric distillation, on condition
that less than 30% of these products distils, by volume, including losses, at 300 oC by the
ASTM D 86 method; (EC)  ]
[(n) in respect of heavy oils other than gas oils and fuel oils falling within heading ex 27.10 only,
treatment by means of a high-frequency electrical brush-discharge.  (EC)  ]G/RO/27/Add.1
Page 38
OPTION A:  Yes
2. Obtaining pretroleum and hydrocarbon products of headings 27.07 and 27.10 through 27.13 by
operations as lis  ted in Chapter Note 2 is considered origin-conferring.  This list provides users with a
ready reference as to what petrolchemical operations that may render chemical reaction or specified
physical separation to the input materials and thereby, origin of a petrochemical product can bedetermined conveniently. (EC) (SG) (JPN) (NZ) (TH) (NOR)
OPTION B:  Yes, provided3. Subject to further refinement, this Chapter Note may apply to products of headings 27.07 and
27.10 through 27.13.  The origin rules preferred are:
CTSH with exceptions; or Ch apter Notes to be agreed to  (CAN) (for subheadings 2711.12, 2711.13,
2711.14, 2711.19 and 2711.29)
CTH or Chapter Notes to be agreed to  (CAN) (for headings 27.12 and  27.13)
CTH or Chapter Notes (including Note 6) to be a greed to  (US) (for heading 27.13)
RELEVANT HS CODES:Chapter Note 2 for Chapter 27ISSUE No. 8:  MIXING AND BLENDING OF PRODUCTS OF HEADINGS 27.07 AND 27.10 TO
27.15 - CHAPTER NOTE 3
OPTION A:  Yes
4. For the purposes of headings 27.07 a nd 27.10 through 27.15, the deliberate and proportionally
controlled mixing or blending (including disper sing) of materials to conform to predetermined
specifications which results in the production of a good with physical and chemical characteristics
different from the input materials is considered origin conferring. (EC) (SG)
OPTION B:  Yes5.
Goods of headings 27.07 or 27.10 that have been blended to conform to specific predetermined
physical specifications, such as boiling point range, visc osity, solidification temper ature, research or motor
octane number, or cetane number, wh ich are different from the specifications of  the input materials, are
deemed to be goods of the country where the blending occurred, provided that:
(a) In the case of  motor fuels (other than diesel fuels), the good has a Research Octane Number
(RON) of 6 or more units higher than that  of the blending component that by volume
constitutes the single largest blending component obtained from a single country; or
(b) In the case of other goods, not more than 70 percent by volume of the product is composed of
blending components originating from a country other than the country where the blendingoccurred. (US)
In respect of subparagraphs (a) and (b) of Option B, SG advances the following comments
:
6. “On condition (a), with respect to motor fuels, it does not seem to be appropriate to focus on the
difference between the octane number of the finish ed blend and that of the largest volume blending
component.  Whether the increase of the requisite number 6 in octane level is achieved or not isdetermined in part by the relative proportions of the blending components.  There does not appear toG/RO/27/Add.1
Page 39
be a strong justification for a rule that would deem origin to be conferred by increasing the octane
number from 92 to 98 but treating change in octane number from 93 to 98 as no qualifying operations.
7. On condition (b), the focus on the origin of the blending components seems to run counter to
the basic intent of the rule.  The source of the blending components should not be relevant if origin is
to be conferred by virtue of the fact that the finished goods conform to predetermined specificationsthat the individual blending components do not satisfy.”
RELEVANT HS CODES:Chapter Note 3 for Chapter 27ISSUE No. 9:  SIMPLE PROCESSES THAT DO NOT CONFER ORIGIN - CHAPTER NOTE 4OPTION A:  Yes8. The operations listed below should not be considered origin-conferring whether they are
carried out individually or together in any combination.
- cleaning
- decantation
- desalination- water separation
- filtering
- colouring
- marking
- obtaining a sulphur content as a result of mi xing products with different sulphur contents
- addition of flavouring substances
- any combination of these operations. (EC) (NOR) (ARG) (JPN) (NZ) (TH)
OPTION B:  Yes, provided9.
Subject to f urther refinement, the Chapter Note may apply to products of headings 27.07,
27.10 through 27.13 and 27.15.  The origin rules preferred are:
CTSH with exceptions; or Chapter Notes to be agreed to  (CAN) (for subheadings 2711.12,
2711.13, 2711.14, 2711.19 and 2711.29)
CTH or Chapter Notes to be agreed to  (CAN) (for headings 27.12, 27.13 and 27.15)
CTH or Chapter Notes (including Note 6) to be agreed to  (US) (for headings 27.13 and 27.15)
OPTION C:  No
10. The creation of Chapter Note  4 is not considered neces sary. (SG)
RELEVANT HS CODES:Chapter Note 4 for Chapter 27
ISSUE No. 10:  VALUE ADDED RULE FOR GOODS OF HEADINGS 27.07 AND 27.10 -
CHAPTER NOTE 5G/RO/27/Add.1
Page 40
OPTION A:  Yes
11. Due to on-going technological developments, it is not possible to define an exhaustive range of
substantial blending processes for goods of headings 27.07 and 27.10.  Blending processes involving
proprietary formulation should also be recognized as substantial.  An alternative value-added rule will
allow for expression of substantial transformation th at is in tandem with technological changes.  A
maximum level of 75% foreign content is deemed adequate.
12. Chapter Note 5 as follows is therefore proposed:
“Goods of headings 27.07 and 27.10 that are not wholly the product of one country shall be
deemed to originate in the last country where the following occurs:
the CIF value of non-originating materials imported and used in the production does not exceed
75% of the ex-factory price of the goods.  The method of calculating foreign content is as follows :
Foreign Content = CIF Value of Non-originating Raw Materials x 100% <  75%
                                                               Ex-Factory Pricewhere Ex-Factory Price = Total materials cost + Direct labour costs + Overheads costs + Profits.”
Taken into account the above value added criterion, the origin rule for headings 27.07 and
27.10 should be: “CTH or Chapter Notes, 1, 2, 3(a) and 5 apply”.  (SG)
OPTION B:  No
13. Various arguments are advanced, for examples:
(a) the origin of goods can be better determined by referring to the manufacturing
processes performed;
(b) the calculation of the added value is affected by a number of economic factors, e.g.
fluctuation of material prices, labour costs, profit margins and exchange rates.  Thesefactors are but loosely related to the physical transformation of the goods from materials.
14. The origin rules should not be formulated with reference to Chapter Note 5 as origin-
conferring.
RELEVANT HS CODES:
Headings 27.07 and 27.10G/RO/27/Add.1
Page 41
RULES OF ORIGIN RELATING TO UNRESOLVED ISSUES SUBMITTED BY THE
TECHNICAL COMMITTEE ON RULES OF ORIGIN FOR DECISION BY THE COMMITTEE
ON RULES OF ORIGIN;
AGREED RULES OF ORIGIN SUBMITTED BY THE TECHNICAL COMMITTEE ON
RULES OF ORIGIN FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN -DESIGNATED AS “BASKET 1”
CHAPTER RESIDUAL RULE RETAINED BY THE TECHNICAL COMMITTEE ON
RULES OF ORIGIN FOR FURTHER DISCUSSION - DESIGNATED AS “BASKET 2”G/RO/27/Add.1
Page 42
CHAPTER 25
[Chapter Residual Rule:
When goods of this Chapter which comprise a single commercial product and consist of a mixture of materials of the same heading  or subheading are not wholly obtained
in a single country in accordance with Appendix 1 and applicatio n of the product specific rules of this Appendix do not result in a determination of a single country of
origin, the country of origin shall be the country from which th e materials (taken together) that predominate by weight over al l other materials (taken together) obtained
from any other single country. (US)]  (Basket 2)
HS Code Number  Description of Goods Origin Criteria Notes Comments
AB C D E
Chapter 25 Salt; Sulphur; Earth and Stone;
Plastering Materials, Lime and Cement
25.01 Salt (including table salt and denatured
salt) and pure sodium chloride, whether
or not in aqueous solution or containing
added anti-caking or free-flowing agents;sea waterAs indicated at the split heading level.
ex 25.01 (a) - Pure sodium chloride CTHS Basket 1
ex 25.01 (b) - Refined salt, other than pure sodium
chlorideCTHS Basket 1
ex 25.01 (c) - Other The country of origin of the goods shall be the country
in which the goods of this split heading are obtainedin their natural or unprocessed state.Basket 1
HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
25.02 Unroasted iron pyritesThe country of origin of the goods shall be the country
in which the unroasted iron pyrites are obtained in
their natural or unprocessed state.Basket 1
25.03 Sulphur of all kinds, other than
sublimed sulphur, precipitated sulphur
and colloidal sulphur.As indicated at the split heading level.
ex 25.03 (a) - Pure or refined CTHS Basket 1G/RO/27/Add.1
Page 43HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
ex 25.03 (b) - Other The country of origin of the goods shall be the country
in which the sulphur of this split heading is obtained inits natural or unprocessed state.Basket 1
25.04 Natural graphite The country of origin of the goods shall be the country
in which the natural graphite of this heading is
obtained in its natural or unprocessed state.Basket 1
2504.10 - In powder or in flakes As indicated at the heading level.
2504.90 - Other
25.05 Natural sands of all kinds, whether or
not coloured, other than metal-bearing
sands of Chapter 26The country of origin of the goods shall be the country
in which the natural sands of this heading are obtainedin their natural or unprocessed state.Basket 1
2505.10 - Silica sands and quartz sands As indicated at the heading level.
2505.90  - Other
25.06 Quartz (other than natural sands);
quartzite, whether  or not roughlytrimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape.The country of origin of the goods shall be the country
in which the quartz or quartzite of this heading isobtained in its natural or unprocessed state.Basket 1
2506.10 - Quartz As indicated at the heading level.
- Quartzite:
2506.21 -- Crude or roughly trimmed
2506.29 -- Other
25.07 Kaolin and other kaolinic clays, whether
or not calcined.As indicated at the split heading level .
ex 25.07 (a) - Calcined CTHS Basket 1
ex  25.07 (b) - Other The country of origin of the goods shall be the country
in which the minerals of this split heading are obtainedin their natural or unprocessed state.Basket 1
25.08 Other clays (not  including expanded
clays of heading No. 68.06), andalusite,
kyanite and sillimanite, whether or not
calcined; mullite; chamotte or dinasearths.As indicated at the split heading level.
ex  25.08 (a) - Calcined CTHS Basket 1G/RO/27/Add.1
Page 44
HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
ex 25.08 (b) - Other The country of origin of the goods shall be the country
in which the minerals of this split heading are obtainedin their natural or unprocessed state.Basket 1
2508.10 - Bentonite As indicated at the heading level.
2508.20 - Decolourising earths and  fuller’s earth
2508.30 - Fire-clay
2508.40 - Other clays
2508.50 - Andalusite, kyanite and sillimanite
2508.60 - Mullite
2508.70 - Chamotte or dinas earths
25.09 Chalk The country of origin of the goods shall be the country
in which the chalk of this heading is obtained in itsnatural or unprocessed state.Basket 1
25.10 Natural calcium phosphates, natural
aluminium phosphates and phosphaticchalkThe country of origin of the goods shall be the country
in which the minerals of this heading are obtained intheir natural or unprocessed state.Basket 1
2510.10 - Unground As indicated at the heading level.
2510.20 - Ground
25.11 Natural barium sulphate (barytes);
natural barium carb onate (witherite),
whether or not ca lcined, other than
barium oxide of heading No. 28.16.As indicated at th e subheading level.
2511.10 - Natural barium sulphate (barytes) The country of origin of the goods shall be the country
in which the natural barium sulphate of thissubheading is obtained in its natural or unprocessedstate.Basket 1
2511.20 - Natural barium carbonate (witherite) As indicated at th e split subheading level.
ex 2511.20 (a) -- Calcined CTSHS. Basket 1
ex  2511.20 (b) -- Other The country of origin of the goods shall be the country
in which the mineral of this split subheading is
obtained in its natural or unprocessed state.Basket 1G/RO/27/Add.1
Page 45HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
25.12 Siliceous fossil meals (for example,
kieselguhr, tripolite and diatomite) andsimilar siliceous eart hs, whether or not
calcined, of an a pparent specific gravity
of 1 or less.As indicated at the split heading level .
ex 25.12 (a) - Calcined CTHS Basket 1
ex 25.12 (b) - Other The country of origin of the goods shall be the country
in which the minerals of this split heading are obtainedin their natural or unprocessed state. Basket 1
25.13 Pumice stone; emery; natural
corundum, natural garnet and othernatural abrasives, whether or not heat-treated.The country of origin of the goods shall be the country
in which the minerals of this heading are obtained intheir natural or unprocessed state. Basket 1
- Pumice stone: As  indicated at the heading level.
2513.11 -- Crude or in irregular pieces,  including
crushed pumice (“bimskies”)
2513.19 -- Other
2513.20 - Emery, natural corundum, natural garnet
and other natural abrasives
25.14 Slate, whether or not roughly trimmed
or merely cut, by sawing or otherwise,into blocks or sl abs of a rectangular
(including square) shape.The country of origin of the goods shall be the country
in which the slate of this heading is obtained in itsnatural or unprocessed state. Basket 1
25.15 Marble, travertine, ecaussine and other
calcareous monumental or buildingstone of an apparent specific gravity o
f
2.5 or more, and alabaster, whether ornot roughly trimmed or merely cut, bysawing or otherwise, into blocks or slabs
of a rectangular (including square)
shape.The country of origin of the goods shall be the country
in which the minerals of heading are obtained in theirnatural or unprocessed state.Basket 1
- Marble and travertine: As indicated at the heading level.
2515.11 --  Crude or roughly trimmedG/RO/27/Add.1
Page 46
HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
2515.12 --  Merely cut, by sawing or otherwise, into
blocks or slabs or a rectangular (includingsquare) shape
2515.20  -   Ecaussine and other calcareous
monumental or building stone; alabaster
25.16 Granite, porphyry, basalt, sandstone
and other monumental or buildingstone, whether or not roughly trimmedor merely cut, by sawing or otherwise,into blocks or sl abs of a rectangular
(including square) shape.The country of origin of the goods shall be the country
in which the minerals of this heading are obtained intheir natural or unprocessed state. Basket 1
-   Granite: As indicated at the heading level.
2516.11 --  Crude or roughly trimmed
2516.12 --  Merely cut, by sawing otherwise, into
blocks or slabs of a rectangular (includingsquare) shape)
-   Sandstone
2516.21 --  Crude or roughly trimmed
2516.22 --  Merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape
2616.90 -   Other monumental or building stone
25.17 Pebbles, gravel, broken or crushed
stone, of a kind commonly used forconcrete aggregates, for road metallingor for railway or other ballast, shingle
and flint, whether or not heat-treated;
macadam of slag, dross or similarindustrial waste, whether or notincorporating the mat erials cited in the
first part of the heading; tarred
macadam; granules, chippings and
powder, of stones of heading No. 25.15or 25.16, whether or not heat-treated.As indicated at th e subheading level.G/RO/27/Add.1
Page 47HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
2517.10 - Pebbles, gravel, broken or crushed stone,
of a kind  commonly used for concreteaggregates, for road metalling or for
railway or other ballast shingle and flint,
whether or not heat treatedThe country of origin of the goods shall be the country
in which the minerals of this subheading are obtainedin their natural or unprocessed state.Basket 1
2517.20 - Macadam of slag, dross or similar
industrial waste, whether or notincorporating the materials cited insubheading No. 2517.10CTSH Basket 1
2517.30 - Tarred macadam CTSH Basket 1
- Granules, chippings and powder, o f
stones of  heading No. 25.15 or 25.16,
whether or not heat treated
2517.41  -- Of marble The country of origin of the goods shall be the country
in which the minerals of this subheading are obtained
in their natural or unprocessed state.Basket 1
2517.49 -- Other The country of origin of the goods shall be the country
in which the minerals of this subheading are obtainedin their natural or unprocessed state.Basket 1
25.18 Dolomite, whether or not calcined;
dolomite roughly trimmed or merelycut, by sawing or otherwise, into blocksor slabs of a rectangular (including
square) shape; agglomerated dolomite
(including tarred dolomite).As indicated at th e subheading level.
2518.10 - Dolomite not calcined The country of origin of the goods shall be the country
in which the dolomite of this subheading is obtained inits natural or unprocessed state.Basket 1
2518.20 - Calcined dolomite CTSH Basket 1
2518.30 Agglomerated dolomite (including tarred
dolomite)As indicated at th e split subheading level.
ex 2518.30 (a) -Tarred dolomite CTSHS Basket 1G/RO/27/Add.1
Page 48
HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
ex 2518.30 (b) - Other The country of origin of the goods shall be the country
in which the minerals of this split subheading areobtained in their natural or unprocessed state.Basket 1
25.19 Natural magnesium carbonate
(magnesite); fused magnesia; dead-
burned (sintered) magnesia, whether or
not containing small quantities of otheroxides added before sintering; othermagnesium oxide, whether or not pure.As indicated at th e subheading level.
2519.10 -  Natural magnesium carbonate
(magnesite)The country of origin of the goods shall be the country
in which the minerals of this subheading are obtainedin their natural or unprocessed state.Basket 1
2519.90 -  Other As indicated at th e split subheading level.
ex 2519.90 (a) -- Calcined, fused or sintered CTSHS Basket 1
ex 2519.90 (b) -- Other CTH Basket 1
 25.20 Gypsum; anhydrite; plasters (consisting
of calcined gypsum or calcium sulphate)whether or not colou red, with or without
small quantities of  accelerators or
retarders.As indicated at th e subheading level.
2520.10 - Gypsum; anhydrite The country of origin of the goods shall be the country
in which the gypsum or anhydrite of this subheading isobtained in its natural or unprocessed state.Basket 1
2520.20 - Plasters CTSH Basket 1
25.21 Limestone flux; limestone and other
calcareous stone, of a kind used for themanufacture of lime or cement.The country of origin of the goods shall be the country
in which the minerals of this heading are obtained intheir natural or unprocessed state.Basket 1
25.22 Quicklime, slaked lime and hydraulic
lime, other than calcium oxide and
hydroxide of heading No. 28.25.As indicated at th e subheading level.
2522.10 - Quicklime CTH Basket 1
2522.20 - Slaked lime CTSH Basket 1
2522.30 - Hydraulic lime CTH Basket 1G/RO/27/Add.1
Page 49HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
 25.23 Portland cement, aluminous cement,
slag cement, supersulphate cement andsimilar hydraulic cements, whether or
not coloured or in the form of clinkersAs indicated at th e subheading level.
2523.10 -   Cement clinkers CTH Basket 1
-   Portland cement:
2523.21 --  White cement, whether or not
artificially coloured[CTH]
[CTSH]Submitted to CRO for
decision
See doc. 41.611 dd. 12.8.97
2523.29 --  Other [CTH]
[CTSH]Submitted to CRO for
decision
See doc. 41.611 dd. 12.8.97
2523.30 -   Aluminous cement [CTH]
[CTSH]Submitted to CRO for
decision
See doc. 41.611 dd. 12.8.97
2523. 90 -   Other hydraulic cements [CTH]
[CTSH]Submitted to CRO for
decision
See doc. 41.611 dd. 12.8.97
25.24 Asbestos The country of origin of the goods shall be the country
in which the asbestos of this heading is obtained in its
natural or unprocessed state.Basket 1
25.25 Mica, including splittings; mica waste. As indicated at the subheading level .
2525.10 - Crude mica and mica rifted into sheets or
splittingsThe country of origin of the goods shall be the country
in which the minerals of this subheading are obtainedin their natural or unprocessed stateBasket 1
2525.20 - Mica powder The country of origin of the goods shall be the country
in which the minerals of this subheading are obtainedin their natural or unprocessed stateBasket 1
2525.30 - Mica waste The country of origin of the goods shall be the country
in which the mica waste of this subheading is derived.Basket 1G/RO/27/Add.1
Page 50
HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
25.26 Natural steatite, whether or not roughly
trimmed or merely cut, by sawing orotherwise, into blocks or slabs of a
rectangular (including square) shape;
talc.As indicated at th e subheading level.
2526.10 - Not crushed, not powdered The country of origin of the goods shall be the country
in which the minerals of this subheading are obtainedin their natural or unprocessed stateBasket 1
2526.20 - Crushed or powdered [CTSH]
[The country of origin of the goods shall be thecountry in which the minerals of this subheading areobtained in their natural or unprocessed state] Submitted to CRO for
decision
See doc. 41.611 dd. 12.8.97
25.27 Natural cryolite; natural chiolite The country of origin of the goods shall be the country
in which the minerals of this heading are obtained in
their natural or unprocessed stateBasket 1
25.28 Natural borate s and concentrates
thereof (whether or not calcined), butnot including borates separated fromnatural brine; na tural boric acid
containing not more than 85% o
f
H3BO3 calculated on the dry weight.As indicated at the split heading level.
ex 25.28 (a) - Calcined CTHS Basket 1
ex 25.28 (b) - Other The country of origin of the goods shall be the country
in which the minerals of  this split heading are
obtained in their natural or unprocessed stateBasket 1
2528.10  - Natural sodium borates and concentrates
thereof (whether or not calcined)As indicated at the split heading level.
2528.90 - Other
25.29 Felspar; leucite; nepheline and
nepheline syenite; fluorsparThe country of origin of the goods shall be the country
in which the minerals of this heading are obtained in
their natural or unprocessed stateBasket 1
2529.10 - Felspar As indicated at the heading level.
- Fluorspar:G/RO/27/Add.1
Page 51HS Code
NumbersDescription of Goods Origin Criteria Notes Comments
AB C D E
2529.21 -- Containing by weight 97% or  less o f
calcium fluoride
2529.22 -- Containing by weight more than 97% o f
calcium fluoride
2529.30 - Leucite; nepheline and nepheline syenite
25.30 Mineral substances not elsewhere
specified or included.As indicated at the split heading level.
ex 25.30 (a) - Calcined. CTHS Basket 1
ex 25.30 (b) - Molybdenite concentrates [CTH]
[CTH, except from concentrates of heading 26.13]Submitted to CRO for
decision
See doc. 41.611 dd. 12.8.97
ex 25.30 (c) - Other The country of origin of the goods shall be the country
in which the minerals this split heading are obtained intheir natural or unprocessed stateBasket 1
2530.10 -  Vermiculite, perlite and chlorites,
unexpandedAs indicated at the split heading level.
2530.20 -  Kieserite, epsomite (natural magnesium
sulphates)
2530.40 -  Natural micaceous iron oxides
2530.90 -  OtherG/RO/27/Add.1
Page 52
CHAPTER 26
Notes
[Chapter Residual Rule:
When goods of this Chapter which comprise a single commercial product and consist of a mixture of materials of the same heading  or subheading are not wholly obtained
in a single country in accordance with Appendix 1 and applicatio n of the product specific rules of this Appendix do not result in a determination of a single country of
origin, the country of origin shall be the country from which th e materials (taken together) that predominate by weight over al l other materials (taken together) obtained
from any other single country. (US)] (Basket 2)
HS Code Number Description of Goods Origin Criteria Notes Comments
AB C D E
Chapter 26 Ores, Slag and Ash
26.01 - 26.17 See individual headings and subheadings
set out below.As indicated at the split heading level.
ex 26.01(a) to
ex 26.17(a)- Concentrated by calcining or roasting [CTHS] Submitted to CRO for decision
See doc. 41.611 dd. 12.8.97
[The country of origin of the goods shall be the country
in which the metal ores are obtained in their natural or
unprocessed state]
ex26.01 (b) to
ex 26.17 (b)- Concentrated otherwise [CTHS] Submitted to CRO for decision
See doc. 41.611 dd. 12.8.97
[The country of origin of the goods shall be the country
in which the metal ores are obtained in their natural orunprocessed state]
ex 26.01 (c) to
ex 26.17 (c)- Other The country of origin of the goods shall be the country
in which the metal ores are obtained in their natural or
unprocessed state.Basket 1
26.01 Iron ores and co ncentrates, including
roasted iron pyritesAs indicated at the split heading level.
-Iron ores and concentrates, other than
roasted iron pyrites:
2601.11 -- Non-agglomerated
2601.12 -- Agglomerated
2601.20 - Roasted iron pyritesG/RO/27/Add.1
Page 53HS Code Number Description of Goods Origin Criteria Notes Comments
AB C D E
26.02 Manganese ores and concentrates,
including manganiferous iron ores andconcentrates with a manganese content
of 20% or more, calculated on the dry
weight
26.03 Copper ores and concentrates
26.04 Nickel ores and concentrates
26.05 Cobalt ores and concentrates
26.06 Aluminium ores and concentrates
26.07 Lead ores and concentrates
26.08 Zinc ores and concentrates
26.09 Tin ores and concentrates
26.10 Chromium ores and concentrates
26.11 Tungsten ores and concentrates
26.12 Uranium or thorium ores and
concentrates
2612.10 Uranium ores and concentrates
2612.20 Thorium ores and concentrates
26.13 Molybdenum ores and concentrates
2613.20 - Roasted
2613.90 -Other
26.14 Titanium ores and concentrates
26.15 Niobium, tantalum, vanadium or
zirconium ores and concentrates
2615.10 - Zirconium ores and concentrates
261590 - Other
26.16 Precious metal ores and concentrates
2616.10 - Silver ores and concentrates
2616.90 - Other
26.17 Other ores and concentrates
2617.10 - Antimony ores and concentrates
2617.90 - Other
26.18 Granulated slag (slag sand) from the
manufacture of iron or steel.The country of origin of the goods shall be the country
in which the slags of this heading are derived.Basket 1G/RO/27/Add.1
Page 54
HS Code Number Description of Goods Origin Criteria Notes Comments
AB C D E
26.19 Slag, dross (other than granulated
slag), scalings and other waste fromthe manufacture of iron or steel.The country of origin of the goods shall be the country
in which the slag, dross, scalings or other waste of thisheading are derived.Basket 1
26.20 Ash and residues (other than from the
manufacture of iron or steel),
containing metals or metal
compounds.The country of origin of the goods shall be the country
in which the ash or residues of this heading are
derived. Basket 1
-Containing mainly zinc: As  indicated at the heading level.
2620.11 -- Hard zinc spelter
2620.19 -- Other
2620.20 - Containing  mainly lead
2620.30 - Containing  mainly copper
2620.40 - Containing  mainly aluminium
2620.50 - Containing  mainly vanadium
2620.90 - Other
26.21  Other slag and ash, including seaweed
ash (kelp).The country of origin of the goods shall be the country
in which the slag or ash of this heading is derived.Basket 1G/RO/27/Add.1
Page 55CHAPTER 27
Chapter Notes:
1. Chemical reaction (Basket 1)
“Chemical reaction” is a process (including a biochemical process)  which results in a molecule with a new structure by breaking  intramolecular
bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
a) dissolving in water or other solvents;
b) the elimination of solvents including solvent water; orc) the addition or elimination of water of crystallization.
Specific processes that confer origin  (Submitted to CRO for decision) (Issue 7)
[ Goods of headings 27.07 and 27.10 through 27.13 that have been obtained as a result of a chemical reaction or specified physica l separation process,
including the processes listed below, are deemed to be goods of the country where the reaction or the process occurred: (EC) (S G) (NOR) (TH) (JPN) (NZ)
(a) vacuum distillation;[(b) redistillation by fractionation (including extractive distillation);] (EC)
(c) cracking (including catalytic cracking, hydrocracking,  thermal cracking, coking, visbreaking, platforming);
(d) catalytic reforming;
(e) desulphurization (removal of bound sulphur);
(f) alkylation (including dehydr oalkylation, hydroalkylation);
(g) hydrogenation;
(h) extraction by means of selective solvents;
(i) the process comprising all the following operations: processing  with concentrated sulphuric acid, oleum or sulphuric anhydr ide, neutralisation with
alkaline agents;
(j) polymerisation;(k) isomerization;
[(l) deparaffining by a process other than filtering, in respect of products falling within heading 27.10 only; ] (EC)
[(m) in respect of fuel oils falling within heading ex 27.10, atmo spheric distillation, on condition that less than 30% of these  products distils, by volume,
including losses, at 300 oC by the ASTM D 86 method; ] (EC)
[(n) in respect of heavy oils other than gas oils and fuel oils falling within heading ex 27.10 on ly treatment by means of a hig h-frequency electrical
brush-discharge .] (EC)G/RO/27/Add.1
Page 56
3. Mixing and blending:  (Submitted to CRO for decision) (Issue 8)
(a) [For the purposes of headings 2707and 2710 to 2715, the deliberate and proportionally controlled mixing or blending (including d ispersing) of
materials to conform to predetermined specifications which resu lts in the production of a good having physical, chemical charac teristics which are
relevant to the purposes or uses of the good and are different from the input materials is to be considered to be origin confer ring.]  (EC) (SG)
(b) [Goods of headings 27.07 or 27.10 that have been blended to conform to specific predetermined physical specifications, such as b oiling point range,
viscosity, solidification temperature, research or motor octane number, or cetane number, which are different from the specific ations of  the input
materials, are deemed to be goods of the country where the blending occurred, provided that:
(i) In the case of  motor fuels (other than diesel fuels), the g ood has a Research Octane Number (RON) of 6 or more units higher  than that of the
blending component that by volume constitutes the single largest blending component obtained from a single country; or
(ii) In the case of other goods, not more than 70 percent by volume of the product is composed of blending components originatin g from a country
other than the country where the blending occurred. ] (US)
4. [List of simple processes that do not confer origin: (Submitted to CRO for decision) (Issue 9)
- cleaning
- decantation
- desalination
- water separation- filtering
- colouring
- marking
- obtaining a sulphur content as a result of mi xing products with different sulphur contents
- addition of flavouring substances- any combination of these operations. ] (EC) (NOR) (ARG) (NZ) (JPN) (TH)
5. Value added rule  (Submitted to CRO for decision) (Issue No. 10)
[Goods of headings 27.07 or 27.10 that are not wholly the product of one country shall be deemed to originate in the last countr y where the following
occurs:G/RO/27/Add.1
Page 57The CIF value of non-originating materials imported and used in the production does  not exceed 75% of the ex-factory price of the goods.  The method of
calculating foreign content is as follows :
Foreign Content = CIF Value of Non-originating Raw Materials x 100%  <  75%
                                       Ex-Factory Price
where Ex-Factory Price = Total materials cost + Direct labour costs + Overheads costs + Profits. ] (SG)
6. Chapter Residual Rules* (Basket 2)
[When goods of this Chapter which comprise a single commercial product and consist of a mixture of materials or liquids of the s ame heading or
subheading are not wholly obtained in a single country in acco rdance with Appendix 1, and application of the product specific r ules of this Appendix do
not result in a determination of the country of origin, the country of origin shall be the country from which the materials or liquids (taken together) that
predominate by weight or by volume, as the case may be, over all other materials or liquids (taken together) obtained from any other single country. ] (US)
* Both the Chapter Legal Notes and Residual Rules contain “rules of  origin”.  They have been presented in this manner because o f general applicability or
for other purposes.  In our view, such rules cannot be integrated conveniently within this “matrix” format, yet must be provide d in some manner so as to
exhaust all the possible origin considerations.  We invite the Committee to explore this situation as part of its ongoing revie w of the origin rules
architecture. (US)G/RO/27/Add.1
Page 58
CHAPTER 27
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 27 Mineral fuels, mi neral oils and products o f
their distillation; Bituminous substances;
Mineral waxes
27.01 Coal; briquettes, ovoids and similar solid
fuels manufactured from coal.As indicated at th e subheading level.
Coal, whether or not pulverized, but not
agglomerated:
2701.11 -- Anthracite The country of origin of the goods shall be the country in
which the anthracite of this subheading is obtained in itsnatural or unprocessed state.Basket 1
2701.12 -- Bituminous coal The country of origin of the goods shall be the country in
which the bituminous coal of this subheading is obtained inits natural or unprocessed state.Basket 1
2701.19 -- Other coal The country of origin of the goods shall be the country in
which the coal of this subheading is obtained in its natural
or unprocessed state.Basket 1
2701.20 - Briquettes, ovoids and similar solid fuels
manufactured from coal[The country of origin of the goods shall be the country in
which the briquettes, ovoids or similar solid fuels of thissubheading are obtained in their natural or unprocessedstate.] Submitted to CRO for
decision
See doc. 41.611 dd. 12.8.97
[CTSH]
27.02 Lignite, whether or not agglomerated,
excluding jet.The country of origin of the goods shall be the country in
which the lignite this heading is obtained in its natural or
unprocessed state.Basket 1
2702.10 - Lignite, whether or not pulverized, but not
agglomeratedAs indicated at the heading level.
2702.20 - Agglomerated lignite
27.03 Peat (including peat litter), whether or not
agglomerated.The country of origin of the goods shall be the country in
which the peat of this heading is obtained in its natural orunprocessed state.Basket 1
 27.04 Coke and semi-coke of coal, of lignite or o f
peat, whether or not agglomerated; retort
carbon.CTH Basket 1G/RO/27/Add.1
Page 59HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
27.05 Coal gas, water gas, producer gas and similar
gases, other than petroleum gases and other
gaseous hydrocarbons.CTH Basket 1
27.06 Tar distilled from coal, from lignite or from
peat, and other mineral tars, whether or not
dehydrated or partially distilled, includingreconstituted tars.CTH Basket 1
27.07 Oils and other products of the distillation o f
high temperature coal tar; similar products
in which the weight of the aromaticconstituents exceeds that of the non-aromatic
constituents.[CTH or Chapter Notes 1, 2, [3(a) or 3(b)], and 4 apply]
(NZ) (JPN) (NOR) (TH)[CTH or Chapter Notes 1, 2, 3(a) and 4 apply] (EC) (EGY)[CTH or Chapter Notes 1, 2, 3(b), 4 and 6* apply] (US)
[CTH or Chapter Notes 1, 2, 3(a) and 5 apply] (SG)Submitted to CRO for
decisionIssues 7 to 10
*Chapter Note 6 (Chapter
Residual Rule) retained by
TCRO for further
discussion.
2707.10 - Benzole As indicated at the heading level.
2707.20 - Toluole
2707.30 - Xylole
2707.40 - Naphthalene
2707.50 - Other aromatic hydrocarbon mixtures of which
65% or more by volume (including losses)
distils at 250oC by the ASTM D86 method
2707.60 - Phenols
- Other
2707.91 -- Creosote oils
2707.99 -- Other
27.08 Pitch and pitch coke, obtained from coal tar
or from other mineral tarsAs indicated at the subheading level
2708.10 - Pitch CTH Basket 1
2708.20 - Pitch coke [CTH]
[CTSH]Submitted to CRO for
decision
See doc. 41.611 dd. 12.8.97G/RO/27/Add.1
Page 60
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
27.09 Petroleum oils and oils obtained from
bituminous minerals crudeAs indicated at the split heading level
ex 27.09 (a) Petroleum oils, crude The country of origin of the goods shall be the country in
which the crude petroleum oils of this split heading are
obtained in their natural or unprocessed stateBasket 1
ex 27.09 (b) Other CTH Basket 1
27.10 Petroleum oils and oils obtained from
bituminous minerals, other than crude;
preparations not elsewhere specified orincluded, containing by weight 70 % or moreof petroleum oils or of oils obtained frombituminous minerals, these oils being the
basic constituents of  the preparations.[CTH or Chapter Notes 1, 2, [3(a) or 3(b)], and 4 apply ]
(NZ) (JPN) (NOR) (TH)
[CTH or Chapter Notes 1, 2, 3(a) and 4 apply ] (EC) (EGY)[CTH or Chapter Notes 1, 2, 3(a) and 5] (SG)[CTH or  Chapter Notes 1, 2, 3(b), 4 and 6* apply] (US)Submitted to CRO for
decision
Issues 7 to 10
*Chapter Note 6 (Chapter
Residual Rule) retained by
TCRO for further
discussion.
27.11 Petroleum gases and other gaseous
hydrocarbons.As indicated at th e subheading level.
-L i q u e f i e d  :
2711.11 -- Natural gas The country of origin of the goods shall be the country in
which the natural gas of this subheading is obtained in itsnatural or unprocessed stateBasket 1  (Decision taken at
the 12th TCRO Session)
2711.12 -- Propane [CTH or Chapter Notes 1, 2, 4 and 6* apply] (US)
[CTH or Chapter Notes 1, 2, 3(a) and 4 apply] (EC) (NOR)(TH) (EGY)[CTSH, except from subheading 2711.29, or Chapter Notes
1, 2, 3(a) and 4 apply] (JPN) (NZ)
[CTSH, except from subheading 2711.29, or Chapter Notes1, 2 and 3(a) apply] (SG)[CTSH, except from subheading 2711.21 or 2711.29; orChapter Notes to be agreed to] (CAN)Submitted to CRO for
decisionIssues 7 to 10
*Chapter Note 6 (Chapter
Residual Rule) retained byTCRO for furtherdiscussion.
2711.13 -- Butanes Same as for subheading 2711.12
2711.14 -- Ethylene, propylene, butylene and   butadieneG/RO/27/Add.1
Page 61HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
 2711.19 -- Other CTH or Chapter Notes 1, 2, 3(a) and 4 apply] (EC) (NOR)
(TH) (EGY)
[CTH or Chapter Notes 1, 2, 4 and 6* apply] (US)
[CTSH, except from subheading 2711.29, or Chapter Notes1, 2, 3(a) and 4 apply] (JPN) (NZ)[CTSH, except from subheading 2711.29, or Chapter Notes1, 2 and 3(a) apply] (SG)[CTSH, except from subheading 2711.21 or 2711.29; or
Chapter Notes to be agreed to]  (CAN)Submitted to CRO for
decision
Issues 7 to 10
*Chapter Note 6 (Chapter
Residual Rule) retained byTCRO for furtherdiscussion.
-  In gaseous state :
2711.21 -- Natural gas The country of origin of the goods shall be the country in
which the natural gas of this subheading is obtained in its
natural or unprocessed stateBasket 1  (decision taken at
the 12th TCRO Session)
2711.29 --  Other [CTH or Chapter Notes 1, 2, 3(a) and 4 apply] (EC) (NOR)
(TH)[CTH or Chapter Notes 1, 2, 4 and 6* apply] (US)[CTSH, except from subheading 2711.12 to 2711.21; o
r
Chapter Notes 1, 2, 3(a) and 4 apply] (JPN) (NZ)
[CTSH, except from subheading 2711.12 to 2711.21; o r
Chapter Notes 1, 2 and 3(a) apply] (SG)
[CTSH, except from subheading 2711.11 to 2711.19; o r
Chapter Notes to be agreed to] (CAN)Submitted to CRO for
decisionIssues 7 to 10
*Chapter Note 6 (Chapter
Residual Rule) retained by
TCRO for furtherdiscussion.
27.12 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax,ozokerite, lignite wax, peat wax, other
mineral waxes, and similar products
obtained by synthesis or by other processes,whether or not coloured.[CTH or Chapter Notes 1, 2, 3(a) and 4 apply ] (EC) (NOR)
(TH) (JPN) (NZ)[CTH or Chapter Notes to be agreed to] (CAN)
[CTH or Chapter Notes 1, 2, 4 and 6* apply] (US)
[CTH or Chapter Notes 1, 2 and 3(a) apply] (SG)Submitted to CRO for
decisionIssues 7 to 10
*Chapter Note 6 (Chapter
Residual Rule) retained byTCRO for furtherdiscussion.
2712.10 - Petroleum jelly As indicated at the heading level.
2712.20 - Paraffin wax containing by weight less than
0.75% of oil
2712.90 - OtherG/RO/27/Add.1
Page 62
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
27.13 Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of oils
obtained from bituminous minerals.[CTH or Chapter Notes 1, 2, 3(a) and 4 apply ] (EC) (NOR)
(TH) (JPN) (NZ)
[CTH or Chapter Notes 1, 2 and 3(a) apply] (SG)
[CTH or Chapter Notes to be agreed to] (CAN)[CTH or Chapter Notes (including Note 6*) to be agreed to](US)Submitted to CRO for
decision
Issues 7 to 10
*Chapter Note 6 (Chapter
Residual Rule) retained byTCRO for furtherdiscussion.
-  Petroleum coke : As indicated at the heading level
2713.11 -- Not calcined
2713.12 -- Calcined
2713.20 - Petroleum bitumen
2713.90 - Other residues of petroleum oils or of oils
obtained from bituminous minerals
27.14 Bitumen and asphalt, natural; bituminous or
oil shale and tar sands; asphaltites andasphaltic rocks.The country of origin of the goods shall be the country in
which goods of this heading are obtained in their natural orunprocessed state.Basket 1
2714.10 - Bituminous or oil shale and tar sands As indicated at the heading level.
2714.90 - Other
27.15 Bituminous mixtures based on natural
asphalt, on natural  bitumen, on petroleum
bitumen, on mineral tar or on mineral tarpitch (for example, bituminous mastics, cut-backs).[CTH or Chapter Notes 1, 3(a) and 4 apply ] (EC) (NOR)
(TH) (JPN) (NZ)[CTH or Chapter Notes to be agreed to] (CAN)[CTH or Chapter Notes 1 and 3(a) apply] (SG)[CTH or Chapter Notes (including Note 6*) to be agreed to](US)Submitted to CRO for
decisionIssues 7 to 10
*Chapter Note 6 (Chapter
Residual Rule) retained by
TCRO for further
discussion.
27.16 Electrical energy.  (Optional heading) The country of origin of the goods shall be the country in
which the electrical energy of this heading is generated.Basket 1G/RO/27/Add.1
Page 63
TERMINOLOGY  GUIDE
I. Rules presented at heading level :
(a) If the rule is for the whole heading:
CTH - change to this heading from any other heading
(b) If the rule is for a split heading:
CTHS - change to this split heading from any other sp lit of this heading or from any other heading
CTH - change to this split heading from any other heading
(N.B.  change from any other split of this heading is excluded.)
II. Rules presented at subheading level:
(a) If the rule is for the whole subheading:
CTSH - change to this subheading from any other subheading or from any other heading
CTH - change to this subheading from any other heading
(N.B.  change from any other subheading of this heading is excluded.)
(b) If the rule is for a split subheading:
CTSHS - change to this split subheading from any other split of this subheading or from any other
subheading or heading
CTSH - change to this split subheading from any ot her subheading or heading  (N.B.  change from
any other split of this subheading is excluded)
CTH - change to this split subheading from any other heading
(N.B.  change from any other split of this subhead ing or from any other subheading of this heading is
excluded.)G/RO/27/Add.1
Page 64
WCO doc. 42.626
UNRESOLVED ISSUES FOR DECISION BY THE
COMMITTEE ON RULES OF ORIGIN
AGREED RULES OF ORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN
(DESIGNATED AS BASKET 1 IN THE ANNEX)
CHAPTERS 28 THROUGH 38
This document combines all issues referred by the TCRO to the CRO.  The annexed tables set
out all proposed rules for these issues as well as all Basket 1 decisions.
It is to be noted that Issue n° 4 refers also to Chapter 39; Issue n° 5 refers also to Chapters 39
and 40; and Issue n° 7 refers also to Chapter 39.
The Committee on Rules of Origin is invited to decide whether the products resulting from
processes described below have undergone their last substantial transformation.
ISSUES FOR DECISION
ISSUE No. 1:  MIXING OF TWO OR MORE CONSTITUENTS TO PRODUCE A MEDICAMENT
CLASSIFIED IN HEADING 30.03 .
OPTION A:
1. Substantial transformation always takes place as a result of processes in which: (1) input
materials from outside heading 30.03 become classifiable in the heading; or (2) input materials
classified within heading 30.03 undergo mixing operations which satisfy the general mixtures rule oforigin applicable to goods of the chemical sector, even if the resulting good remains classified in
heading 30.03.  The mixing and blending operations which take place in the pharmaceutical sector are
always highly controlled, deliberate and complex.  Because of the complexity of these operations,
carried out to produce goods with new properties for new uses, it may be concluded that any good
produced under standards set forth in the mixtures rule is a new good which has been substantially
transformed.  There is no need to introduce an additional distinction between constituents and active
ingredients, nor is there a need to insist on a distinction between intermediate goods and goods readyfor putting up in measured doses.  The change of tariff heading and general mixtures rules fully
express the last substantial transformation carried out on the goods in question.
OPTION B:
2. Under this option, there are two contexts in wh ich origin can be conferred as a result of a
mixing or blending operation.  The first is where two or more active ingredients are mixed.  In such a
case the active ingredients impart active therapeutic properties to the mixture.  Thus origin wouldalways be conferred.  In the second case an active ingredient is blended with one or more inactive
ingredients.  These inactive ingredients do not contri bute to the therapeutic properties of the mixture.
Nevertheless, the rule would allow origin to be conferred as a result of the addition of these inactive
ingredients provided that the resulting mixture is a medicinal formulation suitable for putting up in
measured doses or for retail sale.  Such a complete formulation is considered to be a new product in
comparison with the input materials.G/RO/27/Add.1
Page 65
3. Unlike Option A, this approach does not permit the mixing of an active ingredient with an
inactive ingredient, such a flavor or sugar, where the resulting mixture is not a medicament ready for
putting up.  Such a mixture is not really a medicament at all; it is merely an intermediate mixture that
will be used in producing a medicament.  The making of such a mixture is not origin conferring.
RELEVANT HS CODE NUMBER:30.03 - Medicaments (excluding goods of headin g No. 30.02, 30.05 or 30.06) consisting of two or
more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in
measured doses or in forms or packings for retail sale.
ISSUE No. 2:  PUTTING UP OF MEDICAMENTS INTO MEASURED DOSES
OPTION A:
4. The production of tablets, capsules, granules, or other administrable forms of medicaments,
such as in diffusion, dissolution, osmotic and other systems, are highly complex operations performed
under controlled conditions which result in new products which have been substantially transformed.The active ingredients of these products are unusable and even dangerous to the patient unless
attenuated by excipients, binders and other substances.  Pharmaceutical dosage forms are produced
under stringent conditions and are designed to meet pre-defined specifications not met in the starting
bulk medicaments.  Unlike bulk medicaments, the fini shed dosage forms render medicaments safe for
human consumption at pre-defined concentration of active or potent ingredients (as determined byappropriate pre-clinical tests such as acute and chronic toxicity, carcinogenicity, mutagenicity, and
teratogenicity).  The finished dosage forms are of a quality suitable for human consumption and are
efficacious for intended therapeutic or prophylactic purposes at prescribed dosage.  The finished
products classified in heading 30.04 are not at all comparable to the starting materials classified in
other headings.  The transformation of a medicament classified under heading 30.03 to a medicamentclassified under heading 30.04 is not only a question of dosage.  The complex processes which result
in the galenic form are essential for the administration of medicaments to humans and animals.  A rule
of change of tariff heading to heading 30.04 from heading 30.03 is sufficient to express the substantial
transformation which takes place when medicaments are put up in measured doses .
OPTION B:
5. Putting up medicaments in dosage form does not, by itself, result in changes in the character
of the medicaments which should be considered as origin conferring.  Changes between the relevant
tariff headings, from the mixed medicaments of heading 30.03 to mixed medicaments in dosage form
of heading 30.04, can take place as a result of dosaging operations alone.  This tariff change should
not be treated as origin conferring unless it is also accompanied by mixing operations which satisfythe conditions for mixtures set out in the rules for Chapter 30.  A rule for mixed medicaments of
change of tariff heading to heading 30.04 except from heading 30.03; or change from heading 30.03 if
resulting from a mixing operation in accordance with the Chapter Note on mixtures would express
this origin principle.  In addition, changes from unmixed goods (e.g., of Chapters 28 or 29) to
unmixed medicaments in dosage form of heading 30.04 can take place by dosaging operations alone.A rule for unmixed medicaments of change of tariff  heading except as a result solely of putting up in
measured doses would express this origin principle.
OTHER CONSIDERATIONS:
6. It is noted that heading 30.04 includes goods which have been put up in packings for retail
sale.  The Technical Committee is in agreement that  notwithstanding the application of any other rule
of origin for heading 30.04, putting up medicaments in packings for retail sale cannot, by itself, result
in substantial transformation.G/RO/27/Add.1
Page 66
RELEVANT HS CODE NUMBER:
7. 30.04  - Medicaments (excluding goods of  heading No. 30.02, 30.05 or 30.06) consisting of
mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms
or packings for retail sale.
ISSUE No. 3:  PUTTING UP OF OPACIFYING PREPARATIONS FOR X-RAY EXAMINATIONS
AND DIAGNOSTIC REAGENTS INTO MEASURED DOSES
OPTION A:8. The production of these goods requires pharmaceutical operations carried out under
controlled conditions.  The products are administered normally by injection or oral ingestion and, assuch, must meet stringent requirements for safety and efficacy.  The products classified in subheading
3006.30 include both unmixed goods put up in measured doses and products consisting of mixtures of
two or more ingredients.  The goods put up in dosage form may be undergo a mixing operation or
other significant processing such as purification, standardization, or milling and emulsifying
operations before they become classifiable in this subheading.  It is difficult to conceive of a good ofanother tariff heading which would become classifiable in this subheading solely as a result of putting
up in dosage form.  In other words, the goods of this subheading are classified here, whether or not
they are put up in dosage form.  Thus, a rule of change to this subheading from any other tariff
heading is sufficient to express the last substant ial transformation which is performed in producing the
goods of this subheading.
OPTION B:9. Putting up the goods of this subheading into measured doses does not, by itself, result in
substantial transformation.  Included among the goods classified in subheading 3006.30 are productswhich are not mixed, but which merely are goods of other headings put up in measured doses.  For
this reason, a limitation on the rule of change to this subheading from any other tariff heading is
necessary to exclude those changes from other tariff headings which take place by putting up in doses
alone.
RELEVANT HS CODE NUMBER:
3006.30 - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be
administered to the patient.
REFERENCES:
Doc. 41.602 (Secretariat’s Basket 2 working document)
Doc. 41.187, Annexes D/1 & D/2 (Report of the 6th Session)
Doc. 41.759 (Contribution by Switzerland)
Doc. 41.723 (Contribution by Singapore)
Doc. 41.607 (Contribution by Switzerland)Doc. 41. 649 (Contribution by the United States)
ISSUE No. 4:  PRODUCTION OF CHEMICALS HAVING INCREASED PARTICLE SIZE
(GRANULATION, PELLETIZING, EXTRUSION, ROTO FORMING AND FLAKING); FOR
CHAPTER 30, PRODUCTION OF GOODS HAVING CHANGED PARTICLE SIZE
OPTION A:  YesG/RO/27/Add.1
Page 67
10. Crude solid chemicals from synthesis are normally  in the form of powders with a very broad
particle size distribution. In this form, they generally cannot be used by the processing industry, as
they also contain very small particles (below 50 microns) behaving as dust.
This dust prevents a product from its intended use:
causing inaccurate, unreproducible, uneven dosing rates and clogging of pneumatic lines.
because of requirements of industrial hygiene (acute toxicity, inducing asthmatic reactions, lung
cancer, etc.)
creating safety hazards due to dust explosions
11. Such a good, if possessing the intrinsic chemical characteristics for the intended purpose but
being prevented from its use because of its dusting behaviour, will find its due place in the market by
physical modification, i.e. by significantly increasing its particle size and radically eliminating small
particles (below 100 microns).
12. The technologies being developed for increasing the particle size of chemicals have to take
into account the chemical and physical characteristics of the good to be modified, such as thermal
stability, melting range, its depressability by third components, etc., and the permanence of the
elimination of dust to be achieved.
13. Depending on the product’s purpose and the properties of the chemical compound or mixture,
the choice of technology to be used for its increase in particle size may vary. Today most commonly
in use are:
Granulation in spray dryers (including those with fluidized bed)
Pelletizing (forms a coating by slight melting of surface)
Extrusion (after melting)
Rotoforming or prilling (after melting)
Flaking (after melting)
14. Products with intrinsically valuable chemical characteristics, but being prevented from their
use by detrimental (mean) particle size, particle size distribution or surface area can be physicallymodified into valuable products, by the controlled increase of particle size.  Such increase of particle
size represents a substantial transformation, which should confer origin.
15. The substantial transformations which result from these operations should be reflected in a
Chapter Note which specifies that modifications in particle size, as opposed to reductions in particlesize only, are to be considered as origin conferring.  (CH, SG)
16. For Chapters 30 the unresolved issue is slightly different.  For this Chapter the unresolved
issue is whether there is a need for a Chapter Note concerning changes in particle size of any kind,
i.e., increases or reductions.  The milling, grinding, granulation, micronizing,  pelletizing, extrusion,
rotoforming and flaking operations performed on the goods of Chapter 30 results in new chemical and
performance characteristics and should be considered origin conferring.
OPTION B:  No
17. The production of chemical goods having increased particle size  is a finishing operation
performed for ease of handling resulting in no changes in essential chemical characteristics.  (EC,
JPN, US)
18. For Chapter 30 it is concluded that no particle size rule is appropriate. (EC, JPN, US).G/RO/27/Add.1
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19. In particular, it is noted that for the goods of Chapter 30 it is not a common practice to reduce
the particle size since the process will deteriorate the chemical quality and purity which quickly
shorten their shelf life.  Mixing and blending are commonly utilized only in compounding to produce
medicines for patients (not milling, grinding and micronizing).  Although reduction in particle size is
an acceptable rule for other chapters, it is not appropriate for Chapter 30 (or Chapter 29) where the
purity and quality of the goods is of major concern.  For Chapter 30 reduction in particle size shouldnot be considered origin conferring.  (THAI)
RELEVANT HS CODES:CHAPTERS 28, 29, 30, 32, 38 & 39ISSUE No. 5:  MIXTURES AND BLENDS - ADDITION OF DILUENTSOPTION A:  Yes20. The present rule on mixtures and blends of chemicals provides that the deliberate and
proportionally controlled mixing or blending (including dispersing) of materials to conform topredetermined specifications, resulting in a good having physical or chemical characteristics relevant
to the purposes or uses of the good and are different from the input materials confers origin.  This
means that whatever the materials used, if it is carried out in deliberate and proportionally controlled
conditions and fulfil the conditions required, the process described above is a substantial
transformation.
21. The addition of a diluent alone to a chemical or a pre-mix, in deliberate and proportionally
controlled conditions, may constitute the critical aspect of a mixing and blending operation and can
result in physical or chemical characteristics relevant to the purposes or uses of the good which are
different from those of the input materials.  In many instances, the addition of a non-active substanceto pure chemicals or pre-mixes containing active substances is crucial in the overall manufacturing
process to achieve the required physical and chemical characteristics for the product.
22. For example, ammonium nitrate (3102.30) cannot be used in a pure form because of its high
level of activity. In many cases, it has to be mixed with inactive substances, such as calciumcarbonate, in specified and controlled conditions, in order to make it suitable for use as a fertilizer. In
Chapter 32, the shade, colour strength, solubility, et c. determine the nature of a colouring matter or a
synthetic or chemically modified solution.  These properties can be modified or improved by
standardization processes or adding one or more materials such as plasticizers, accelerators, retarders,
etc., in order to fulfil the specifications and needs of the final user.  In other sectors, such as in
Chapter 38, one can find pre-mixes and preparations ready-for-use (insecticides, fongicides,
disinfectants, etc.).  Pre-mixes are intermediate preparations which need to be further worked toobtain final products.  If the addition of a diluent makes this pre-mix applicable for a specific use,
then it should confer origin.
23. Lastly, rules of origin should be coherent, at least in defined sectors. Regarding medicaments
of heading 3003 (see issue 1 in doc. 41.847 – first referral to the CRO), most delegations agree thatthe addition of an inactive substance to a chemical of Chapter 29 in order to obtain a medicament of
heading 3003 confers origin.  For another delegation, it would be regarded as substantial if it results in
a medicinal formulation suitable for putting up in measured doses or for retail sale.
24. Given that preparations of Chapters 31 to 38 usually possess the essential character which is
relevant to their function or use (surface-active preparations, fertilizing preparations, colouring
preparations, etc.), and are in many cases ready for use, the same approach as for medicaments should
be followed.G/RO/27/Add.1
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25. Regarding the decision for Chapters 28 and 29, the mixtures and blends rule in these Chapters
represents a compromise position by Members and it was explicitly written in the working draft of 23
April 1998 and verbally reitered in the Technical Committee that this rule, established for chemically
defined compounds, should not prejudice the positions of Members on this rule for subsequent
chemical Chapters, which cover mainly preparations.  The rule adopted for Chapters 28 and 29 cannot
be viewed as a precedent which will have an impact on unresolved issues dealing with other unrelatedproducts classified in different headings.  (CH, EC, SG)
OPTION B:
  No
26. In the context of mixing and blending it is the combination of different materials to produce
new products which should be considered to result in substantial transformation of the input materials.Dilution alone, which might include the addition of liquids or solids, does nothing to change the
essential character of the primary input material s, but merely serves to put them into a less
concentrated state.  The performance characteristics of the primary materials are established before
dilution, which serves the purpose merely of facilitating usage but does not create new goods.  The
Chapter Note on Mixtures and Blends should exclude dilution alone.  It has been agreed by the TCROthat the addition of diluents only to goods of Chapters 28 and 29 would not constitute an origin
conferring mixture.    (US, JPN, CAN, AUS).
RELEVANT HS CODES:
Chapter 30, 31, 32, 34, 35, 37, 38, 39, 40
ISSUE No. 6:  APPLICABILITY OF CHAPTER NOTES FOR CHAPTER 33OPTION A:  Yes27. The full range of Chapter Notes applies for the goods of Chapter 33.OPTION B:  No28. The chemical reaction rule is not relevant for Chapter 33 because the products covered are not
pure chemicals, but rather preparations.  Regarding essential oils, they are mainly concerned byseparation processes (isolation of several materials in order to obtain another mixture- see issue n° 7)
rather than by purification.  The reduction in particle size or separation of isomers are not relevant
here : in the first case, it is only carried out for purposes of presentation of the product.
29. Regarding the rule on mixtures, headings 33.03 to 33.07 are finished products already
formulated.  These products are rarely further worked because they would be polluted by the addition
of other materials.  Moreover, the addition of a colouring matter to a cream or of a brilliance agent to
a lipstick would not modify their use characteristics.
30. Consequently, there is no need for Chapter rules regarding Chapter 33.  (EC, AUS)RELEVANT HS CODES:33.01 through 33.07
ISSUE No. 7:  ADOPTION OF A CHAPTER NOTE ON SEPARATION PROCESSES FOR
CHAPTERS 33, 38 & 39
OPTION A:  YesG/RO/27/Add.1
Page 70
Chapter 33:
31. For products of headings 3301 and 3302, a rule should be provided for deterpenation, refining
and separation of essential oils (these are the terms used in the industry concerned).
32. Regarding essential oils of heading 3301, deterpenation consists in removing the terpenic
constituants of the oils which alter their flavour.  Refining consists in removing the waxes contained
in concretes in order to obtain absolutes.  In th is case, the resulting essential oils are nearly pure
products.
33. For products of heading 3302, the separation process consist in isolating some constituants of
essential oils of heading 3301 : it can be covered by a change of heading rule.
Chapters 38 and 39:
34. Products of Chapters 38 and 39 are not covered by the purification rule because purification
consists in purifying one substance in order to obtain a pure product. On the contrary, after separation,
the resulting product remains a mixture from which one or more substances have been removed. Theseparation process, carried out by extraction, refining, chromatography or any other treatment should
therefore apply to products of Chapters 38 and 39 which are not necessarily pure chemicals (e.g.
headings 3801, 3803, 3805 , 3807).
35. The products concerned are clearly identified (nuclear grade graphite, refind tall oil, refined
sulphate turpentine oils, wood tar oils, wood creo sote and vegetable pitch obtained from wood tar).
36. The Chapter Note should provide (CH, EC, SG, AUS)(JPN for Chapter 38):37. Separation, by chromatography, extraction, precipitation, (refining), or specific mechanical
treatments, is considered to be origin conferring prov ided that one of the following criteria is satisfied:
i)  obtaining goods with specific molecular weight distribution;
ii) obtaining goods with specific purity;
[iii) obtaining goods with specific odoriferous characteristics;iv) obtaining goods with specific flavouring characteristics;] or
v)  obtaining goods suitable for specific uses.
OPTION B:  No38. The proposed Chapter Note should not be adopted.  The operations specified do not result in
substantial transformation because they consist in merely segregating elements in a mixture without
creating new properties.  The properties sought are already present in the materials used, and the
separation processes merely remove unwanted materials.  It also appears that their is significant
ambiguity in the proposal which leaves doubts as to its scope and could lead to difficulties of
administration.  There should be no such Chapter Note. (CAN, PHI, US).
RELEVANT HS CODES:
33.01 & 33.02
38.01, 38.03, 38.05, 38.07
39.01 through 39.14
ISSUE No. 8:  PRODUCTION OF MIXTURES AND PREPARATIONS BASED ON SYNTHETIC
ORGANIC COLOURING MATTER OF SUBH EADING 3204.19 US ING COLOURING MATTER
AND PREPARATIONS OF SUBHEADINGS 3204.11 THROUGH 3204.17G/RO/27/Add.1
Page 71
OPTION A:  Yes
39. A change of classification from subheadings 3204.11 through 3204.17 to subheading 3204.19,
or from any other heading if the Chapter Note on Mixtures and Blends is satisfied, is sufficient to
reflect the substantial transformation of the input materials into a new good identified in the
Harmonized System and classified in subheading 3204.19.  There can be a high degree of confidence
that the mixing operations which take place are expressed equally accurately by either the change of
tariff classification at the subheading level or by the Chapter Note on Mixtures and Blends.  Under
these circumstances, the application of the rule would be facilitated for the user by allowing him to
refer to the tariff shift criterion alone, without th e necessity to determine whether the requirements of
the Chapter Note on Mixtures and Blends have been satisfied.
The rule should be:  (JPN, COL, NZ , CAN,  MEX, EGY, US, CH, SG):
CTSH;  Chapter Note on Mixtures and Blends applies to goods within the subheadingOPTION B:  Yes, provided
40. Considering that there cannot be any assurance that simple mixing and blending leading to
subheading 3204.19 can be excluded by a change of heading rule, a Chapter Note on mixtures and
blends would be more appropriate to reflect substantial transformation.  This approach will provide
the assurance that the resulting goods have in fact satisfied the relevant criteria for mixtures and
blending, i.e., that the new goods have acquired new physical or chemical characteristics which are
relevant to the purposes or uses of the good which are different from the input materials.
The rule should be:  (BRA, EC)CTH;  Chapter Note on Mixtures and Blends applies to goods within the headingRELEVANT HS CODE:3204.19
ISSUE No. 9:  PRODUCTION OF PERFUMES AND TOILET WATERS OF HEADING 33.03 BY
MIXING GOODS OF THE SAME HEADING  OR BY USING GOODS OF 33.01 OR 33.02
OPTION A:  Yes41. The production of perfumes and toilet waters of heading 33.03 using essential oils and related
goods of heading 33.01 or using mixtures of odoriferous substances and related goods of heading33.02 results in substantial transformation of the input materials which is reflected by a rule of change
of tariff heading without qualification.  Also, the production perfumes and toilet waters from
intermediate products classified in heading 33.03 in a manner which satisfies the Chapter Note on
Mixtures and Blends expresses the substantial transformation which the intermediate products
undergo.  The preparation of perfumes and toilet waters of heading 33.03, whatever the sourcematerials, results in new products with new commercial identities and characteristics, with or without
a change of tariff classification.  The Chapter Note on Mixtures and Blends should apply for heading
33.03 so as to take account of the significant expertise required to achieve the desired results in the
finished products.
The rule should be:  (CH, EGY, SG, PHI):
CTH;  Chapter Note on Mixtures and Blends applies to goods within the headingG/RO/27/Add.1
Page 72
OPTION B:  Yes, except for dilutions and except for mixtures of perfumes or toilet waters
42. The perfumes and toilet waters of heading 33.03 derive their essential characters from the
odoriferous substances classified in headings 33.01 and 33.02.  If the production of perfumes and
toilet waters is accomplished by dilution alone substantial transformation does not take place.  The
Chapter Note on Mixtures and Blends should not be applied to confer origin upon mixtures ofperfumes and toilet waters because the input materials do not impart any new odoriferous
characteristics to the new goods.
The rule should be (US) :CTH except from headings 33.01 or 33.02 when this change results from mere dilution (Chapter Note
on Mixtures and Blends not to apply).
OPTION C:  Yes, except for the mere addition of alcohol to odoriferous substances or to perfume
base and except for mixtures of perfume or toilet waters
43. The production of perfumes and toilet waters of heading 33.03 does not confer origin when
the process consists of the mere addition of alcohol to odoriferous substances (33.01) or to perfume
base (33.02). This is merely a dilution which does not change the essential characteristics of the input
materials and cannot be considered as the last substantial transformation.  On the other hand, the
mixing or blending of perfumes or toilet waters  of heading 33.03 is not a substantial transformation,
these goods being final products ready for consumption.  The mixing or blending of perfumes andtoilet waters would result, in many cases, in adulterated products.
The rule should be (EC):CTH except from headings 33.01 or 33.02 when this change results from the mere addition of alcohol
to odoriferous substances or to a perfume base.
RELEVANT HS CODES:33.03ISSUE No. 10:  PRODUCTION OF:  BEAUTY OR MAKE-UP PREPARATIONS AND
PREPARATIONS FOR THE CARE OF THE SKIN (33.04); PREPARATIONS FOR USE ON THE
HAIR (33.05) ; PREPARATIONS FOR OR AL OR DENTAL HYGIENE (3306.10 AND 33.06.90);
AND SHAVING PREPARATIONS AND OTHER PERFUMERY, COSMETIC OR TOILET
PREPARATIONS (33.07) USING OTHER PREPARATIONS CLASSIFIED IN THE SAME
RESPECTIVE HEADINGS
OPTION A:  Yes (using change of tariff classification and Mixtures Chapter Note)44. Goods classified in subheadings of the respective headings are employed in the production of
other goods of the respective headings.  Also, the subheadings contain intermediate preparationswhich are used in the production of goods classified in the same subheadings.  To express the
substantial transformations which result from such operations  both the change of classification at the
subheading level and the Chapter Note on Mixtures and Blends should apply.
The rule should be (CH, SG, EGY,  PHI for 3306.90 and 33.07):CTSH or the Chapter Note on Mixtures and BlendsOPTION B:  Yes (for changes between and not within subheadings)G/RO/27/Add.1
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45. The preparations classified in the various subheadings are used in the production of goods
classified in different subheadings of the respective headings.  These operations result in substantial
transformation of the input materials.  There are no substantial transformations which take place as a
result of mixing and blending if no change of classification within the subheading takes place.
The rule should be (US, MEX, CAN, NZ, BRA, and JPN for 3306.10, COL for 3306.10, 3306.90 &
33.07):
CTSH with no Chapter Note on Mixtures and BlendsOPTION C:  No46. The preparations classified in the subheadings of the respective headings do not undergo
substantial transformation when used to produce goods classified in the same respective headings.
The preparations classified in these headings are final products which have been formulated and are
already regarded as beauty or hygiene preparations.  The fact that their use as base materials in the
manufacture of other products might imply a change in classification is not relevant: each subheading
covers a specific type of preparation which is not used in the manufacture of goods of othersubheadings.
The rule should be (EC, JPN for 33.04, 33.05, 33.07 & 3306.90, COL for 33.04 & 33.05, PHI for
33.04, 33.05 & 3306.90):
CTH with no Chapter Note on Mixtures and Blends (EC proposes no such note for Chapter 33 as a
whole)
RELEVANT HS CODES:
33.04, 33.05, 3306.10, 3306.90, 33.07
ISSUE No. 11:  PRODUCTION OF DENTAL FLOSS FROM YARNOPTION A:  Yes47. The production of yarn used to clean between the teeth, packed in individual retail packages
(dental floss) using yarn classified in Section XI of the Harmonized System results in substantial
transformation of the textile materials and should be considered as origin conferring.
The rule should be (CAN, COL, MEX, NZ, EGY, BRA, CH, PHI):
CTSH
OPTION B:  Yes, except48. The production of dental floss can be accomplished by the simple operations of cutting textile
yarn to length and packaging it in individual retail packages.  These operations should not be
considered as resulting in the last substantial transformation of the textile yarn.
The rule should be (EC, JPN):
CTH, with the exclusion of mere cutting and packing of yarn of Section XI.
OPTION C:  NoG/RO/27/Add.1
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49. Textile yarn is does not undergo substantial transformation when used to produce dental floss.
The dental floss should have the country of origin of the textile yarn.
The rule should be (US):CTSH except from Chapter 54RELEVANT HS CODES:3306.20ISSUE No. 12:  PRODUCTION OF FINISHED SOAP USING SOAP AND/OR OTHER SURFACE-
ACTIVE PRODUCTS AND PREPARATIONS OF HEADING 34.01
OPTION A:  Yes50. Finished soap is a hardened product whose production may entail the use of soaps and other
organic surface-active agents of this heading.  When such operations involve blending, kneading and
shaping they result in substantial transformations and should be origin conferring.
The rule should be (JPN, SG) :CTHS, provided the change is the result of blending, kneading and shaping.OPTION B:  Yes, provided51. The production of finished soaps using materials of heading 3401 is a substantial
transformation if the Chapter rule on mixtures is fulfilled.  Some finished soaps have specificcharacteristics such as medicinal, abrasive properties, etc. which make them different from the
starting materials.  The Chapter rule therefore cove rs the manufacture of finished soaps from soap or
other surface –active preparations of heading 3401.  The rule should be (EC):
CTH, and Chapter rule on Mixtures and Blends understood to permit origin to be conferred by some
operations involving change within the heading
OPTION C:  No52. The production of finished soap represents a change in form only and is not a substantial
transformation when input materials from within heading 34.01 are used.
The rule should be (CH, COL, US, MEX, CAN, EGY, PHI, NZ, BRA, AUS):
CTH, and Chapter rule on Mixtures and Blends understood to not to confer origin by reason of the
operations concerned.
RELEVANT HS CODES:
ex 34.01(b)ISSUE No. 13:  PRODUCTION OF PAPER, WADDING, FELT OR NON-WOVENS:
IMPREGNATED WITH SOAP OR DETERGENT OF HEADING 34.01; OR IMPREGNATED
WITH POLISHES OR CREAMS OF HEADING 34.05
OPTION A:  YesG/RO/27/Add.1
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53. The impregnation of paper, wadding, felt or non-wovens with soap, detergent, polishes or
creams in order to obtain a finished good modifies the characteristics of the paper or textiles used,
which become a product suitable for industrial or other specific purposes (in hospitals, for travels,
etc.). These products have cleaning or polishing properties the supports used did not possess before
impregnation.  Moreover, this proposal, which in principal covers textile products, should be linked
with considerations regarding impregnation of textile fabrics, felt and non-wovens of Section XI.
The rule should be (EC, AUS):CTHSOPTION B:  No
54. These operations bring about a change in the means of application of the soaps, detergents,
polishes or waxes, but do not change their essential character.  Substantial transformation does not
take place.
The rule should be (CH, COL, US, MEX, CAN, EGY, PHI, NZ, BRA JPN):CTHRELEVANT HS CODES:
ex 3401(a)
ex 34.05(b)
ISSUE No. 14:  PRODUCTION OF SURFACE-ACTIVE PREPARATIONS OF SUBHEADINGS
3402.20 AND 3402.90 FROM INPUT MATERIALS OF ANY OTHER SUBHEADING
OPTION A:  Yes55. The production of surface-active preparations  using goods classified outside of these
subheadings always involves mixing operations which should be considered as origin conferring.
The rule should be (JPN, COL, NZ, CAN, BRA, PHI)CTH or the mixtures Chapter Note;  or
(MEX, EGY, US, CH, SG):
CTSH or the mixtures Chapter NoteThese proposed rules are understood as having the same results.OPTION B:
56. The production of surface-active preparations of subheadings 3402.20 and 3402.90 may
involve simple operations such as diluting a soap  of heading 3401 with an organic solvent without
changing the characteristics of the materials used. In order to exclude simple processes and given the
existence of a Chapter rule on mixtures, such a rule would be applicable for surface-active
preparations, which result from mixing together surface-active agents with other substances. 
The rule should be (EC):G/RO/27/Add.1
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A split of subheadings 3402.20 and 3402.90 with the Mixtures Chapter Note as the only rule for
surface-active preparations classified in these subheadings..
RELEVANT HS CODES:3402.20, 3402.90ISSUE No. 15:  PRODUCTION OF EGG ALBUMIN, NOT DRIED, FROM EGGS OR FROM
DRIED EGG ALBUMIN
OPTION A:  Yes57. Egg albumin, not dried, is a dis tinct product whose production, eith er from eggs or from dried
albumin, results in substantial transformation of the input materials.
The rule should be (JPN, EGY, CH):CTSH
OPTION B:  Yes, except from dried egg albumin
58. The production of egg albumin, not dried, from eggs of Chapter 4 is a substantial
transformation.  However, the production of this good from dried egg albumin represents merely a
hydration process which should not be origin conferring.
The rule should be (CAN, MEX):
CTSH except from subheading 3502.11
Or alternatively, with the same effect (COL, NZ, PHI)CTHOPTION C:  No59. Obtaining egg albumin, not dried, is effectively a matter of obtaining egg whites from eggs of
Chapter 4 and should not be recognised as substantial transformation.  Relatedly, obtaining egg
albumin, not dried from the dried good is a matter of mere hydration which also should not be
recognised.
The rule should be (EC, US):CTH, except from headings 04.07 or 04.08 (CTH excludes change from dried egg albumin of
subheading 3502.11)
RELEVANT HS CODES:3502.19
OTHER CONSIDERATIONS:
60. A related issue, on the removal of eggs from their shells, has been forwarded to the
Committee as Issue No. 23 in Referral Document 42.146.G/RO/27/Add.1
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ISSUE No. 16:  PRODUCTION OF INSTANT PRINT FILM USING PHOTOGRAPHIC PAPER OF
HEADING 37.03
OPTION A:  Yes61. The preparation of an instant print film is different from that of a normal film, because in this
case, there is no further processing after exposure : the development of the film takes place
immediately.  Consequently, the positive image plate and the chemicals for the image formation have
the be included during the manufacturing process.
62. The preparation process is the following: the reagents are made up from several chemical
ingredients, the chemical reaction taking from 7 to 18 hours.  This substance is prepared in small
paper envelopes which will be attached to individual flat photographic plate.  Then , the positivesheet, the mask to form the environment of th e photograph, the chemicals and the film are added
together to create the instant print plate.  The plat es are then packed in special boxes together with a
metal string and a battery.
63. Such a process is not comparable to simple cutting and should be regarded as a substantial
transformation.
The rule should be (EC):CTH for subheading 3701.20 (instant print film in the flat)
CTH except from heading 37.01 for subheading 3702.20 (instant print film in rolls)
OPTION B:  No64. The production of instant print films of heading 37.01 or 37.02 from photographic paper of
heading 37.03 results from minor operations including cutting to size and should not be regarded as
substantial transformation.
The rule should be (JPN, MEX, US):
CTH except from headings 37.02 or 37.03 for 3701.20
CTH except from headings 37.01 or 37.03 for 3702.20
RELEVANT HS CODES:
3701.20, 3702.20
ISSUE No. 17:  PRODUCTION OF CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES
USING OTHER CHEMICAL PREPARATIONS OF THE SAME HEADING
OPTION A:  Yes65. The Explanatory Notes for Heading 37.07 indicate that although some of the goods classified
in the heading are unmixed, others are obtained by  mixing or compounding two or more substances
for photographic use.  It thus is appropriate to lay down origin criteria which would permit origin to
be conferred by mixing or blending operations, in cluding the mixing or blending of goods of this
heading.  The change of classification criterion alone is not sufficient to express these substantial
transformations.
The rule should be:G/RO/27/Add.1
Page 78
CTH or Chapter Note on Mixtures and Blends
OPTION B:  No66. Change within heading 37.07 is not substantial transformation; no Chapter Note on Mixtures
and Blends should be applied. (CAN)
RELEVANT HS CODES:37.07ISSUE No. 18:  REFINING OF TALL OIL
OPTION A:  Yes
67. The refining of tall oil is a substantial transformation of crude tall oil.  Change from crude to
refined tall oil is origin conferring.  The refining processes used include distillation, solvent refining
and treatment with activated earths.
The rule should be (CH, EC, NOR, JPN) :Change from crude oil to refined oil is origin conferring
OPTION B:  No
68. Refined tall oil is a mixture of fatty acids and resin acids.  Refining tall oil involves removal
of certain impurities found in crude tall oil by simple processes such as solvent extraction or treatment
with activated earth.
The rule should be (US, PHI):Change from crude to refined tall oil is not origin conferring
RELEVANT HS CODES:
38.03ISSUE No. 19:  PRODUCTION OF GOODS OF HEADING 38.08 USING INPUT MATERIALS
CLASSIFIED WITHIN THE HEADING
OPTION A:  Yes
69. Numerous formulations of insecticides, fungicides, herbicides and disinfectants of 38.08 are
produced by mixing or blending intermediate pr eparations of adjacent subheadings.  These mixing
and blending operations using the intermediate preparations will always satisfy the Chapter Rule forMixtures and Blends; change of tariff classification at the subheading level is an alternative criterion
which also expresses these substantial transformations.  Given that this is so, it is preferable to invite
the user to rely in the first instance upon this cr iterion instead of being obliged to make a separate
determination of whether the particular mixing or blending operation satisfies the Chapter Rule.  Not
to provide the CTSH criterion would be inconsistent with the reality of the production operationswhich take place for the goods of this heading.
The rule should be (SG):G/RO/27/Add.1
Page 79
CTSH
OPTION B:  Yes, provided70.  In general, the goods identified by the subheadings of heading 3808 are differentiated by use
and are either intermediate or ready-for-use preparations. Changes at the subheading level could takeplace as a result of changes in applications alone, whereas changes to an intermediate preparations to
a finished product does not imply a change of classification (both goods are falling under the same
subheading)..  It is thus appropriate to require that, to the extent any goods are produced using goods
classified in the same heading, origin is conferred only if the operations satisfy the Chapter Note on
Mixtures and Blends or other relevant Chapter Notes.
The rule should be (EC, CAN, JPN, US, NZ, BRA, CH, MEX):CTH or Chapter Note on Mixtures and Blends
RELEVANT HS CODES:
38.08ISSUE No. 20:  PRODUCTION OF GOODS OF HEADING 38.09 USING INPUT MATERIALS
CLASSIFIED WITHIN THE HEADING
OPTION A:  Yes71. The production of the finishing agents and dye carriers of heading 38.09 involves mixing or
blending intermediate preparations of adjacent subheadings.  These mixing and blending operations
using the intermediate preparations will always satisfy the Chapter Rule for Mixtures and Blends;
change of tariff classification at the subheading leve l is an alternative criterion which also expresses
these substantial transformations.  Given that this is s o, it is preferable to invite the user to rely in the
first instance upon this criterion instead of being obliged to make a separate determination of whether
the particular mixing or blending operation satisfies the Chapter Rule.  Not to provide the CTSH
criterion would be inconsistent with the reality of the production operations which take place for the
goods of this heading.
The rule should be (SG, US) :CTSHOPTION B:  Yes, provided
72. In general, the goods identified by the subheadings of heading 3809 are differentiated by use
and are either intermediate or ready-for-use preparations.  Changes at the subheading level could take
place as a result of changes in applications alone, whereas changes to an intermediate preparations to
a finished product does not imply a change of classification (both goods are falling under the same
subheading).  It is thus appropriate to require that, to the extent any goods are produced using goodsclassified in the same heading, origin is conferred only if the operations satisfy the Chapter Note on
Mixtures and Blends or other relevant Chapter Notes.
The rule should be (EC, CAN, JPN, NZ, BRA, CH):
CTH or Chapter Note on Mixtures and Blends
RELEVANT HS CODES:G/RO/27/Add.1
Page 80
38.09
ISSUE No. 21:  PRODUCTION OF GOODS OF HEADING 38.11 USING INPUT MATERIALS
CLASSIFIED WITHIN THE HEADING
OPTION A:  Yes73. The production of the anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity
improvers and other preparations of heading 38.11 may entail mixing or blending intermediate
preparations of adjacent subheadings.  These mixing and blending operations using the intermediate
preparations will always satisfy the Chapter Rule for Mixtures and Blends; change of tariff
classification at the subheading level is an alternative criterion which also expresses these substantial
transformations.  Given that this is so, it is preferable to invite the user to rely in the first instanceupon this criterion instead of being obliged to make a separate determination of whether the particular
mixing or blending operation satisfies the Chapter Rule.  Not to provide the CTSH criterion would be
inconsistent with the reality of the production operations which take place for the goods of this
heading.
The rule should be (SG):
CTSHOPTION B:  Yes, provided74. In general, the goods identified by the subheadings of heading 3811 are differentiated by use
and are either intermediate or ready-for-use preparations. Changes at the subheading level could take
place as a result of changes in applications alone, whereas changes to an intermediate preparations to
a finished product does not imply a change of classification (both goods are falling under the samesubheading). It is thus appropriate, to ensure that the operations result in substantial transformation, to
require that for any goods produced using goods classi fied in the same heading, origin is conferred
only if the operations satisfy the Chapter Note on Mixtures and Blends or other relevant Chapter
Notes.
The rule should be (EC, CAN, US, JPN, NZ, BRA, CH, MEX):
CTH or Chapter Note on Mixtures and BlendsRELEVANT HS CODES:38.11ISSUE No. 22:  WORKING, POLISHING, OR COATING OF CHEMICAL COMPOUNDS DOPED
FOR USE IN ELECTRONICS
OPTION A:  Yes75. Doped chemical elements  in the form of cylinders or bars are classified in Chapter 28.  Their
cutting into discs or wafers followed in some cases  by polishing or coating with an epitaxial layer
result in a change to heading 3818. It is agreed that CTH would apply.
76. Regarding doped chemical compounds , they are classified in heading 3818 whatever their
form. They can undergo the same processes as described above.  For coherence, it is then proposed to
consider that the cutting of cylinders or bars into discs or wafers also confers origin for doped
chemical compounds.G/RO/27/Add.1
Page 81
77. As far as polishing and coating with an epitaxial layer are concerned, these processes are
carried out in precised conditions for use in micro-electronics.  The latter allows a mutual orientation
of crystals of different substances, due to close similitudes in combination of atoms in their common
face.  Polishing and coating should therefore be regarded as substantial transformations.  Substantial
transformation takes place when chemical compounds are worked into new forms (i.e., from discs into
wafers), or when they are polished and/or coated  with an epitaxial layer.  These operations entail
significant complexity and skill which result in micro-electronics products with new performance
characteristics.
The rule should be (EC):
CTH, or change within this heading following th e cutting into discs, wafers or similar forms,
polishing or coating with an epitaxial layer
OPTION B:  Yes78. Agree with Option A that substantial transformation takes place.The rule should be (SG):[The CIF value of non-originating raw materials imported and used in the production does not exceed
75 % of the ex-factory price of the goods.  The method of calculating foreign content is as follows :
foreign content = CIF Value of Non-originating material x 100%  <  75%
Ex-factory price
where  Ex-Factory price =   total materials cost + direct labour costs + overheads costs + profits (SG)]OPTION C:  No79. The working, polishing or coating of doped chemical elements does not result in substantial
transformation.
The rule should be (JPN, US, CAN, MEX, NZ, CH, TUR):CTHRELEVANT HS CODES:
38.18
RULES OF ORIGIN RELATING TO UNRESOLVED ISSUES SUBMITTED BY THE
TECHNICAL COMMITTEE ON RULES OF ORIGIN FOR DECISION BY THE COMMITTEE
ON RULES OF ORIGIN;
AGREED RULES OF ORIGIN SUBMITTED BY THE TECHNICAL COMMITTEE ON RULES
OF ORIGIN FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN -
DESIGNATED AS “BASKET 1”;
RULES OF ORIGIN RETAINED BY THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR FURTHER DISCUSSION - DESIGNATED AS “BASKET 2”.G/RO/27/Add.1
Page 82
CHAPTER 28
Chapter notes
preamble  Basket 2
[Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial(EC):][When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[In addition to the product-specific rules in the matrix, the foll owing general rules apply to goods of Chapter __.  When a pro cess undertaken in a country
satisfies any of these rules the resulting good is consid ered as having origin in that country:  (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted in accordance with later architecture decisions on the be st way to present these general rules.  Any such change(s) wou ld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION   Basket 1
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular
bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water;  or
3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.G/RO/27/Add.1
Page 832.  MIXTURES AND BLENDS    Basket 1
(a) The deliberate and proportionally controlled mixing or blending  (including dispersing) of materials to conform to predetermi ned specifications
which results in the production of a good having physical or chemi cal characteristics which are relevant to the purposes or use s of the good and are
different from the input materials is to be considered to be origin conferring.
(b) However the addition, whether or not in combination, of diluents  only or of the additives enumerated in HS Chapter Note 1(d)  and 1(e) to
Chapter 28 for the purposes indicated therein, is to be disregarded in determining the origin of the good.
3.  PURIFICATION   Basket 1;  Basket 2 for bracketed text
Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied:
(a) purification of  a good resulting in the elimination of 80 percent of the content of existing impurities;  or
(b) the reduction or elimination of impurities [resulting in a specified minimum level of purity] to make the good suitable for one or more of the
following applications:
i) pharmaceutical, [medical,] cosmetic, veterinary or food grade substances;
ii) chemical products and reagents for analytical, diagnostic or laboratory uses;
iii) elements and components for use in in micro-electronics;iv) specialized optical uses;
[v) [non toxic uses for health and safety ];
vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
vii) carriers used in a separation process; or
viii) nuclear grade uses.
4.  CHANGE IN PARTICLE SIZE
Reduction in particle size:   Basket 1
The deliberate and controlled reduction in particle size of a good, other than by merely crushing, resulting in a good having a  defined particle
size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or
chemical characteristics from the input materials is considered to be origin conferring.G/RO/27/Add.1
Page 84
[Increase in particle size:]   Submitted to CRO for decision - Issue n° 4
The deliberate and controlled [modification] in particle size of a good, other than by merely crushing [or pressing,] resulting  in a good having a
defined particle size, defined particle size distribution or defi ned surface area, which are relevant to the purposes of the re sulting good and have different
physical or chemical characteristics from the input materials is considered to be origin conferring.
Note:  If Paragraph 2 is accepted by the CRO, it should be adop ted in the place of Paragraph 1; only the words “modification” a nd “or pressing” are
for decision..
5. STANDARD MATERIALS   Basket 1
Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses hav ing precise degrees of
purity or proportions which are certified by the manufacturer.  The production of standard materials is to be considered as ori gin conferring.
6. ISOMER SEPARATION    Basket 1
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.
[7.  MINIMAL OPERATIONS OR PROCESSES   Basket 2
- Crystallization or recrystallization, except when for purposes of purification (EC)]
- Simple hydration/dehydration: addition of molecules of water of crystallization to unhydrated substances or elimination of mole cules of water of
crystallization from hydrated substances
8. PACKING FOR RETAIL SALE    Basket 1
The change of classification resulting from the mere putting up for retail sale of products of this Chapter is to be disregarde d for determining
origin.G/RO/27/Add.1
Page 85CHAPTER 28
AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
Chapter 28 Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-earth
metals, of radioactive elements or of isotopes
28.01 Fluorine, chlorine, bromine and iodine. CTSH Basket 1
2801.10 - Chlorine .
2801.20 - Iodine .
2801.30 - Fluorine; bromine
28.02 Sulphur, sublimed or precipitated; colloidal
sulphur.CTH Basket 1
28.03 Carbon (carbon blacks and other forms o f
carbon not elsewhere sp ecified or included).CTH Basket 1
28.04 Hydrogen, rare gases and other non-metals. CTSH Basket 1
2804.10 - Hydrogen
- Rare gases :
2804.21 -- Argon
2804.29 -- Other
2804.30 - Nitrogen
2804.40 - Oxygen
2804.50 - Boron; tellurium
- Silicon :
2804.61 -- Containing by weight not less than
99.99 % of silicon
2804.69 -- Other
2804.70 - Phosphorus
2804.80 - Arsenic
2804.90 - Selenium
28.05 Alkali or alkaline-earth metals; rare-earth
metals, scandium and yttrium, whether or notintermixed or interalloyed; mercury.CTSH Basket 1
- Alkali metals :
2805.11 -- Sodium
2805.19 -- OtherG/RO/27/Add.1
Page 86
AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
- Alkaline-earth metals :
2805.21 -- Calcium
2805.22 -- Strontium and barium
2805.30 -- Rare-earth metals, scandium and
yttrium, whether or not intermixed o r
interalloyed
2805.40 - Mercury
28.06 Hydrogen chloride (hydrochloric acid);
chlorosulphuric acid.CTSH Basket 1
2806.10 - Hydrogen chloride (hydrochloric acid)
2806.20 - Chlorosulphuric acid
28.07 Sulphuric acid; oleum. CTH Basket 1
28.08 Nitric acid; sulphonitric acids. CTH Basket 1
28.09 Diphosphorus pentaoxide; phosphoric acid
and polyphosphoric acids. Proposals as specified for subheadings
2809.10 -Diphosphorus pentaoxide CTSH Basket 1
.
2809.20 Phosphoric acid and polyphosphoric acids [CTSH ] Basket 1
28.10 Oxides of boron; boric acids. CTH Basket 1
28.11 Other inorganic acids and other inorganic
oxygen compounds of non-metals.CTSH Basket 1
-Other inorganic acids :
2811.11 -- Hydrogen fluoride (hydrofluoric acid)
2811.19 -- Other
-   Other inorganic oxygen compounds of non-
metals:
2811.21 -- Carbon dioxide
2811.22 -- Silicon dioxide
2811.23 -- Sulphur dioxide
2811.29 -- Other
28.12 Halides and halide oxides of non-metals. CTSH Basket 1
2812.10 - Chlorides and chloride oxides
2812.90 - OtherG/RO/27/Add.1
Page 87AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
28.13 Sulphides of non-metals; commercial
phosphorus trisulphide.[CTH/CTSH ] Basket 2
The choice between
CTH and CTSH hasbeen identified as aquestion of originterminology to be
resolved during later
consideration
2813.10 - Carbon disulphide As indicated at heading level
2813.90 - Other
28.14 Ammonia, anhydrous or in aqueous solution. As indicated at subheading level
2814.10 - Anhydrous ammonia CTSH Basket 1
2814.20 - Ammonia in aqueous solution CTSH, except from subheading 2814.10 Basket 1
28.15 Sodium hydroxide (caustic soda); potassium
hydroxide (caustic potash); peroxides o f
sodium or potassium.As indicated at subheading level
- Sodium hydroxide (caustic soda) :
2815.11 -- Solid CTSH, except from 2815.12 Basket 1
2815.12 -- In aqueous solution (soda lye or liquid
soda)CTSH, except from subheading 2815.11 Basket 1
2815.20 - Potassium hydroxide (caustic potash) CTSH Basket 1
2815.30 - Peroxides of sodium or potassium CTSH Basket 1
28.16 Hydroxide and peroxide of magnesium;
oxides, hydroxides and peroxides, o f
strontium or barium.[CTH/CTSH] Basket 1
The choice between
CTH and CTSH hasbeen identified and aquestion of originterminology to be
resolved during later
consideration
2816.10 - Hydroxide and peroxide of magnesium As indicated at heading level
2816.20 - Oxide, hydroxide and peroxide o f
strontium
2816.30 - Oxide, hydroxide and peroxide o f
barium
28.17 Zinc oxide; zinc peroxide. CTH Basket 1G/RO/27/Add.1
Page 88
AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
28.18 Artificial corundum, whether or not
chemically defined; aluminium oxide;aluminium hydroxide.CTSH Basket 1
2818.10 - Artificial corundum, whether or not
chemically defined
2818.20 - Aluminium oxide, other than artificial
corundum
2818.30 - Aluminium hydroxide
28.19 Chromium oxides and hydroxides. CTSH Basket 1
2819.10 - Chromium trioxide
2819.90 - Other
28.20 Manganese oxides. CTSH Basket 1
2820.10 - Manganese dioxide
2820.90 - Other
28.21 Iron oxides and hydroxides; earth colours
containing 70 % or more by weight o f
combined iron evaluated as Fe2O3.CTSH Basket 1
2821.10 - Iron oxides and hydroxides
2821.20 - Earth colours
28.22 Cobalt oxides and hydroxides; commercial
cobalt oxides. CTH Basket1
28.23 Titanium oxides. CTH Basket 1
28.24 Lead oxides; red lead and orange lead. CTSH Basket 1
2824.10 - Lead monoxide (litharge, massicot)
2824.20 - Red lead and orange lead
2824.90 - Other
28.25 Hydrazine and hydroxylamine and their
inorganic salts; other inorganic bases; othermetal oxides, hydroxides and peroxides.CTSH Basket 1
2825.10 - Hydrazine and hydroxylamine and their
inorganic salts
2825.20 - Lithium oxide and hydroxide
2825.30 - Vanadium oxides and hydroxides
2825.40 - Nickel oxides and hydroxides
2825.50 - Copper oxides and hydroxidesG/RO/27/Add.1
Page 89AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
2825.60 - Germanium oxides and zirconium
dioxide
2825.70 - Molybdenum oxides and hydroxides
2825.80 - Antimony oxides
2825.90 - Other
28.26 Fluorides; fluorosilicates, fluoroaluminates
and other complex fluorine salts.CTSH Basket 1
- Fluorides :
2826.11  -- Of ammonium or of sodium
2826.12 -- Of aluminium
2826.19 -- Other
2826.20 - Fluorosilicates of sodium or o f
potassium
2826.30 - Sodium hexafluoroaluminate (synthetic
cryolite)
2826.90 - Other
28.27 Chlorides, chloride  oxides and chloride
hydroxides; bromides and bromide oxides;iodides and iodide oxides.CTSH Basket 1
2827.10 - Ammonium chloride
2827.20 - Calcium chloride
- Other chlorides :
2827.31 -- Of magnesium
2827.32 -- Of aluminium
2827.33 -- Of iron
2827.34 -- Of cobalt
2827.35 -- Of nickel
2827.36 -- Of zinc
2827.38 -- Of barium
2827.39 -- Other
- Chloride oxides and chloride hydroxides
:
2827.41 -- Of copper
2827.49 -- Other
- Bromides and bromide oxides :
2827.51 -- Bromides of sodium or of potassiumG/RO/27/Add.1
Page 90
AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
2827.59 -- Other
2827.60 - Iodides and iodide oxides
28.28 Hypochlorites; commercial calcium
hypochlorite; chlorites; hypobromites.CTSH Basket 1
2828.10 - Commercial calcium hypochlorite and
other calcium hypochlorites
2828.90 - Other
28.29 Chlorates and perchlorates; bromates and
perbromates; iodates and periodates.CTSH Basket 1
- Chlorates :
2829.11 -- Of sodium
2829.19 -- Other
2829.90 - Other
28.30 Sulphides; polysulphides.  CTSH Basket 1
2830.10 - Sodium sulphides
2830.20 - Zinc sulphide
2830.30 - Cadmium sulphide
2830.90 - Other
28.31 Dithionites and sulphoxylates. CTSH Basket 1
2831.10 - Of sodium
2831.90 - Other
28.32 Sulphites; thiosulphates. CTSH Basket 1
2832.10 - Sodium sulphites .
2832.20 - Other sulphites
2832.30 - Thiosulphates
28.33 Sulphates; alums; peroxosulphates
(persulphates).CTSH Basket 1
- Sodium sulphates :
2833.11 -- Disodium sulphate
2833.19 -- Other
- Other sulphates :
2833.21 -- Of magnesium
2833.22 -- Of aluminium
2833.23 -- Of chromium
2833.24 -- Of nickelG/RO/27/Add.1
Page 91AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
2833.25 -- Of copper
2833.26 -- Of zinc
2833.27 -- Of barium
2833.29 -- Other
2833.30 - Alums
2833.40 - Peroxosulphates (persulphates)
28.34 Nitrites; nitrates. CTSH Basket 1
2834.10 - Nitrites
- Nitrates :
2834.21 -- Of potassium
2834.22 -- Of bismuth
2834.29 -- Other
28.35 Phosphinates (hypophosphites), phosphonates
(phosphites), phosphates and polyphosphates.CTSH Basket 1
2835.10 - Phosphinates (hypophosphites) and
phosphonates (phosphites)
- Phosphates :
2835.22 -- Of mono- or disodium
2835.23 -- Of trisodium
2835.24 -- Of potassium
2835.25 -- Calcium hydrogenorthophosphate
("dicalcium phosphate")
2835.26 -- Other phosphates of calcium
2835.29 -- Other
- Polyphosphates :
2835.31 -- Sodium triphosphate (sodium
tripolyphosphate)
2835.39 -- Other
28.36 Carbonates; peroxocarbonates
(percarbonates); commercial ammoniumcarbonate containing ammonium carbamate.CTSH Basket 1
2836.10 - Commercial ammonium carbonate and
other ammonium carbonates
2836.20 - Disodium carbonate
2836.30 - Sodium hydrogencarbonate (sodium
bicarbonate)G/RO/27/Add.1
Page 92
AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
2836.40 - Potassium carbonates
2836.50 - Calcium carbonate
2836.60 - Barium carbonate
2836.70 - Lead carbonate
-O t h e r  :
2836.91 -- Lithium carbonates
2836.92 -- Strontium carbonate
2836.99 -- Other
28.37 Cyanides, cyanide oxides and complex
cyanides.CTSH Basket 1
-  Cyanides and cyanide oxides :
2837.11 -- Of sodium
2837.19 -- Other
2837.20 - Complex cyanides
28.38 Fulminates, cyanates and thiocyanates. CTH Basket 1
28.39 Silicates; commercial alkali metal silicates. CTSH Basket 1
- Of sodium :
2839.11 -- Sodium metasilicates
2839.19 -- Other
2839.20 - Of potassium
2839.90 - Other
28.40 Borates; peroxoborates (perborates). As indicated at subheading level Basket 1
- Disodium tetraborate (refined borax) :
2840.11  -- Anhydrous CTSH, except from subheading 2840.19
2840.19 -- Other CTSH, except from subheading 2840.11
2840.20 - Other borates CTSH
2840.30 - Peroxoborates (perborates) CTSH
28.41 Salts of oxometallic or peroxometallic acids.  CTSH Basket 1
2841.10 - Aluminates
2841.20 - Chromates of zinc or of lead
2841.30 - Sodium dichromate
2841.40 - Potassium dichromate
2841.50 - Other chromates and dichromates;
peroxochromatesG/RO/27/Add.1
Page 93AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
-  Manganites, manganates and
permanganates :
2841.61 -- Potassium permanganate
2841.69 -- Other
2841.70 - Molybdates
2841.80 - T ungstates (wolframates)
2841.90 - Other
28.42 Other salts of inorganic acids or peroxoacids,
excluding azides.CTSH Basket 1
2842.10 - Double or complex silicates
2842.90 - Other
28.43 Colloidal precious metals; inorganic or
organic compounds of precious metals,whether or not chemically defined; amalgamsof precious metals.CTSH Basket 1
2843.10 - Colloidal precious metals
- Silver compounds :
2843.21 -- Silver nitrate
2843.29 -- Other
2843.30 - Gold compounds
2843.90 - Other compounds; amalgams
28.44 Radioactive chemical elements and
radioactive isotopes (including the fissile orfertile chemical elements and isotopes) andtheir compounds; mixtures and residues
containing these productsProposals as specified for subheadings or spli t
headingBasket 2
Technical discussionnot complete
[ex28.44 (a) - Waste and scra p; spent (irradiated) fuel
elements (cartrides) of nuclear reactozs.(EC)(US)The origin of the goods shall be the country in
which the radioactive waste and scrap of thissplit heading is derived or collected frommanufacturing or processing operations or fromconsumption. (EC)(US)
ex28.44 (b) - Natural radioactive elements (EC)(US)  The origin of the goods shall be the country in
which the natural radioactive elements of this
split heading are obtained in their natural or
unprocessed state. (EC)(US)G/RO/27/Add.1
Page 94
AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
ex28.44 (c) - enriched or de pleted radioactive elements
(EC)(US)CTHS (EC) (US)
ex28.44 (d) - Other (EC) (US) CTHS (EC) (US)]
2844.10 -  Natural uranium and its compounds; alloys,
dispersions (including cermets), ceramic
products and mixtures containing natural
uranium or natural uranium compounds[CTSH]
[as indicated at the split heading level (EC)(US)]
2844.20 -  Uranium enriched in U 235 and its compounds;
plutonium and its compounds; alloys, dispersions(including cermets), ceramic products andmixtures containing uranium enriched in U 235,plutonium or compounds of these products[CTSH]
[as indicated at the split heading level (EC)(US)]
2844.30 -  Uranium depleted in U 235 and its compounds;
thorium and its compounds; alloys, dispersions
(including cermets), ceramic products andmixtures containing uranium depleted in U 235,thorium or compounds of these products[CTSH]
[as indicated at the split heading level (EC)(US)]
2844.40 - Radioactive elements and isotopes and
compounds other than those of subheading No.2844.10, 2844.20 or 2844.30; alloys, dispersions
(including cermets), ceramic products and
mixtures containing these elements, isotopes orcompounds; radioactive residues[CTSH]
[as indicated at the split heading level (EC)(US)]
2844.50 -  Spent (irradiated) fuel elements (cartridges) o f
nuclear reactors[CTSH]
[as indicated at the split heading level (EC)(US)]
28.45 Isotopes other than those of heading No.
28.44; compounds, inorganic or organic, o f
such isotopes, whether or not chemicallydefined.Proposals as specified for subheadings Basket 2
Technical discussionnot complete
2845.10 - Heavy water (deuterium oxide) a)  CTSH
b)   CTSH, or change within the same
subheading, following enrichment or depletion or
a change from an isotope to another one.  (EC)
2845.90 - Other (a)  CTSHG/RO/27/Add.1
Page 95AB C D E
HS Code number Description of goods Origin Criteria Notes Comments
(b)CTSH, or change within the same subheading,
following enrichment or depletion or a changefrom an isotope to another one.  (EC)
28.46  Compounds, inorganic or organic, of rare-
earth metals, of yttrium or of scandium or o f
mixtures of these metals.CTSH Basket 1
2846.10 - Cerium compounds
2846.90 - Other
28.47 Hydrogen peroxyde, whether or not solidified
with urea.CTH Basket 1
28.48 Phosphides, whether or not chemically
defined, excluding  ferrophosphorus.CTH Basket 1
28.49 Carbides, whether or not chemically defined. CTSH Basket 1
2849.10 - Of calcium
2849.20 - Of silicon
2849.90 - Other
28.50 Hydrides, nitrides, azides, silicides and
borides, whether or not chemically defined,other than compounds wh ich are also carbides
of heading No. 28.49.CTH Basket 1
28.51 Other inorganic compounds (including
distilled or conductivity water and water o f
similar purity); liquid air (whether or not rare
gases have been rem oved); compressed air;
amalgams, other than amalgams of precious
metals. CTH Basket 1G/RO/27/Add.1
Page 96
CHAPTER 29
Chapter notes
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architectur e decisions on the best way to present th ese general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION   Basket 1
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water; or
3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.G/RO/27/Add.1
Page 972. MIXTURES AND BLENDS Basket 1
(a) The deliberate and proportionally controlled mixing or blending  (including dispersing) of materials to conform to predetermi ned specifications
which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or use s of the good and
are different from the input materials is to be considered to be origin conferring.
(b) However the addition, whether or not in combination, of diluents  only or of the additives enumerated in HS Chapter Note 1(f)  and 1(g) to
Chapter 29 for the purposes indicated therein, are to be  disregarded in determining the origin of the good.
3. PURIFICATION  Basket 1; Basket 2 for bracketed text
Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied :
(a) purification of a good resulting in the elimination of 80 percent of the content of existing impurities; or(b) the reduction or elimination of impurities [resulting in a specified minimum level of purity] to make the good suitable for  one or more of the
following applications:
i) pharmaceutical, [medical,] cosmetic, veterinary or food grade substances;
ii) chemical products and reagents for analytical, diagnostic or laboratory uses;
iii) elements and components for use in in micro-electronics;
iv) specialized optical uses;[v) [non toxic uses for health and safety];
vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
vii) carriers used in a separation process; or
viii) nuclear grade uses.
4. CHANGE IN PARTICLE SIZE
1. Reduction in particle size : Basket 1
The deliberate and controlled reduction in particle size of a good, other than by merely crushing, resulting in a good having a  defined particle
size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or
chemical characteristics from the input materials is considered to be origin conferring .G/RO/27/Add.1
Page 98
2. [Increase in particle size :] Submitted to CRO for decision - Issue n° 4
The deliberate and controlled [modification] in particle size of a good, other than by merely crushing [or pressing], resulting  in a good having a
defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the re sulting good and have different
physical or chemical characteristics from the input materials is considered to be origin conferring.
Note : If Paragraph 2 is accepted by the CRO, it  should be adopted in the place of Paragraph 1; only the words “modification” and “o r
pressing” are for decision .
5. STANDARD MATERIALS Basket 1
Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity
or proportions which are certified by the manufacturer.  The production of standard materials is to be considering as origin co nferring.
6. ISOMER SEPARATION Basket 1
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.
[7. MINIMAL OPERATIONS OR PROCESSES Basket 2
- Crystallization or recrystallization, except when for purposes of purification (EC)]
- Simple hydration/dehydration : addition of molecules of water of crystallization to unhydrated substances or elimination of m olecules of
water of crystallization from hydrated substances.
8. PACKING FOR RETAIL SALE Basket 1
The change of classification resulting from the mere putting up for retail sale of products of this Chapter is not to be consid ered origin conferring.G/RO/27/Add.1
Page 99CHAPTER 30
Chapter notes
preamble  Basket 2
[Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architectur e decisions on the best way to present th ese general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION   Basket 1
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water; or
3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.G/RO/27/Add.1
Page 100
2.   MIXTURES AND BLENDS   Basket 1, Submitted to CRO for Bracketed Texts - Issues n° 1 and 5
[Except for goods of heading 30.03] The deliberate and proportionally controlled mixing or blending (including dispersing) of m aterials [other than the
addition of diluents only ] to conform to predetermined specifications which results in the production of a good having physica l or chemical
characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be cons idered to be origin conferring.
3.  PURIFICATION   Basket 1; Basket 2 for bracketed text
Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied :
(a) purification of a good resulting in the elimination of 80 percent of the content of existing impurities; or
(b) the reduction or elimination of impurities [resulting in a specified minimum level of purity] to make the good suitable for one or more of the
following applications:
i) pharmaceutical, [medical,] cosmetic, veterinary or food grade substances;
ii) chemical products and reagents for analytical, diagnostic or laboratory uses;iii) elements and components for use in in micro-electronics;
iv) specialized optical uses;
[v) [non toxic uses for health and safety];
vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
vii) carriers used in a separation process; orviii) nuclear grade uses.
4.  CHANGE IN PARTICLE SIZE   Submitted to CRO - Issue n° 4
[The deliberate and controlled modification in particle size of a good, other than by merely crushing or pressing, resulting in a good having a defined
particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical
or chemical characteristics from the input materials is considered to be origin conferring. (CH) ]
5.   STANDARD MATERIALS   Basket 1
Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity
or proportions which are certified by the manufacturer.  The productio n of standard materials is to be considered as origin con ferring.G/RO/27/Add.1
Page 1016. ISOMER SEPARATION    Basket 1
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.
[7.  MINIMAL OPERATIONS OR PROCESSES   Basket 2
- Crystallization or recrystallization, except when for purposes of purification (EC)]
- Simple hydration/dehydration: addition of molecules of water of crystallization to unhydrated substances or elimination of mole cules of water of
crystallization from hydrated substances
-  [For the purposes of Section VI the addition, whether or not in combination, of the additives enumerated in HS Chapter Notes 1( f) and 1(g) to
Chapter 29 for the purposes indicated therein is not origin conferring. (US)]
8. PACKING FOR RETAIL SALE    Basket 1
The change of classification resulting from the mere putting up for retail sale of products of this Chapter is to be disregarde d for the determination of
origin.
10. [BIOTECHNOLOGICAL PROCESSES]  Basket 2 (Drafting Group)
[Biotechnology products -- For purposes of heading 30.02, goods that:
(a) Are the result of a biochemical reaction, including processes such as enzymatic splitting, enzymatic splicing, salting, or the forming of chemical
derivatives for the purposes of purification; or
(b) Have been obtained from the hybridisation or genetic  modification of cells or micro-organisms, including:
(i) Production of isolated genes or gene fragments;
(ii) Production of plasmids or other intercellular  structures;(iii) Production or isolation of recombinant DNA including  gene splicing, gene insertion and expression; or
(iv) Biological or biotechnological culturing of yeast, bacteria, viruses, or animal cell cultures, or the production of any rec ombinant protein
or peptide such as insulins, growth hormones, enzymes, macropha ges, phages, interferons, interleukins, antigens, antibodies, an tibody
fragments, or complex antibody conjugates are considered to be products of the country where these processes took place (US)].G/RO/27/Add.1
Page 102
CHAPTER 31
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
Chapter 31 Fertiliser
31.01 Animal or vegetable fertilisers, whether or not
mixed together or chemically treated; fertilisers
produced by the mixing or chemical treatment o f
animal or vegetable products.CTH Basket 1
31.02 Mineral or chemical fertilisers, nitrogenous. CTH Basket 1
3102.10 - Urea, whether or not in aqueous solution as specified at heading level
- Ammonium sulphate; double salts and
mixtures of ammonium sulphate and ammonium nitrate
:
3102.21 -- Ammonium sulphate
3102.29 -- Other
3102.30 - Ammonium nitrate, whether or not in aqueous
solution
3102.40 - Mixtures of ammonium nitrate with calcium
carbonate or other inorganic non-fertilising substances
3102.50 - Sodium nitrate
3102.60 - Double salts and mixtures of calcium nitrate
and ammonium nitrate (EC)
3102.70 - Calcium cyanamide
3102.80 - Mixtures of urea and ammonium nitrate in
aqueous or ammoniacal solution
3102.90 - Other, including mixtures not specified in the
foregoing subheadings
31.03 Mineral or chemical fertilisers, phosphatic. CTH Basket 1
3103.10 - Superphosphates as specified at heading level
3103.20 - Basic slag
3103.90 - Other
31.04 Mineral or chemical fertilisers, potassic. CTH Basket 1
3104.10 - Carnallite, sylvite and other crude natural
potassium saltsas specified at heading levelG/RO/27/Add.1
Page 103HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
3104.20 - Potassium chloride
3104.30 - Potassium sulphate
3104.90 - Other
31.05 Mineral or chemical fertilisers containing two or
three of the fertilising elements nitrogen, phosphorus
and potassium; other fertilisers; goods of this
Chapter in tablets or similar forms or in packages o f
a gross weight not exceeding 10 kg.as specified at subheading level
3105.10 - Goods of this Chapter in tablets or similar
forms or in packages of a gross weight not exceeding 10kgCTSH, except when resulting from putting
up in tablets or similar forms or inpackages.Basket 1
3105.20 - Mineral or chemical fertilisers containing the
three fertilising elements nitrogen, phosphorus and
potassiumCTH Basket 1
3105.30 - Diammonium hydrogenorthophosphate
(diammonium phosphate)CTH Basket 1
3105.40 -  Ammonium dihydrogenorthophosphate
(monoammonium phosphate) and mixtures thereof withdiammonium hydrogenorthophosphate (diammoniumphosphate)CTH Basket 1
-   Other mineral or chemical fertilisers containing the
two fertilising elements nitrogen and phosphorus :
3105.51 --  Containing nitrates and phosphates CTH Basket 1
3105.59 --  Other CTH Basket 1
3105.60 -  Mineral or chemical fertilisers containing the two
fertilising elements phosphorus and potassiumCTH Basket 1
3105.90 -  Other CTH Basket 1G/RO/27/Add.1
Page 104
CHAPTER 32
Chapter notes
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architectur e decisions on the best way to present th ese general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION   Basket 1
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water; or3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.G/RO/27/Add.1
Page 1052.  MIXTURES AND BLENDS   Basket 1, Submitted to CRO for Bracketed Text - Issue n° 5
1. The deliberate and proportionally controlled mixing or blending (including dispersing) of materials [other than the addition of diluents only] to
conform to predetermined specifications which results in the production of a good having physical or chemical characteristics w hich are relevant to the
purposes or uses of the good and are different from the input materials is to be considered to be origin conferring.
2. Notwithstanding paragraph 1, the processing of crude dyestuffs and pigments (including the addition of diluents only) to prod uce a standardized
product fulfilling prescribed specifications for shade, brightne ss, colour strength, particulate size, particle distribution or  solubility is to be considered as
origin conferring.
3.  PURIFICATION   Basket 1;  Basket 2 for bracketed text
Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied :
(a) purification of a good resulting in the elimination of 80 percent of the content of existing impurities; or(b) the reduction or elimination of impurities [resulting in a specified minimum level of purity] to make the good suitable for one or more of the
following applications:
i) pharmaceutical, cosmetic, veterinary or food grade substances;
ii) chemical products and reagents for analytical, diagnostic or laboratory uses;
iii) elements and components for use in in micro-electronics;iv) specialized optical uses;
[v) [non toxic uses for health and safety];
vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
vii) carriers used in a separation process; or
viii) nuclear grade uses.
4.  CHANGE IN PARTICLE SIZE
Reduction in particle size:   Basket 1
The deliberate and controlled reduction in particle size of a good, other than by merely crushing, resulting in a good having a  defined particle size,
defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have d ifferent physical or chemical
characteristics from the input materials is considered to be origin conferring.G/RO/27/Add.1
Page 106
[Increase in particle size:]   Submitted to CRO for decision - Issue n° 4
The deliberate and controlled [modification] in particle size of a good, other than by merely crushing [or pressing,] resulting  in a good having a defined
particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical
or chemical characteristics from the input materials is considered to be origin conferring. ]
Note:  If Paragraph 2 is accepted by the CRO, it should be adop ted in the place of Paragraph 1; only the words “modification” a nd “or pressing” are
for decision..
5.  STANDARD MATERIALS   Basket 1
Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity
or proportions which are certified by the manufacturer.  The production of standard materials is to be considered as origin con ferring.
6.  ISOMER SEPARATION    Basket 1
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.
[7.  MINIMAL OPERATIONS OR  PROCESSES   Basket 2
- Crystallization or recrystallization, except when for purposes of purification (EC)]
- For the purposes of Section VI the addition, whether or not in combination, of the additives enumerated in HS Chapter Notes 1( f) and 1(g) to
Chapter 29 for the purposes indicated therein is not origin conferring. (US)]
8.  PACKING FOR RETAIL SALE    Basket 1
For the purposes of heading 32.12, the change of classification resulting from the mere putting up for retail sale of products of this Chapter is not to be
considered origin conferring.G/RO/27/Add.1
Page 107CHAPTER 32
HS Code
NumberDescription of Goods  Origin Criteria Notes Comments
AB C D E
Chapter 32 Tanning or dyeing extracts; tannins
and their derivatives; dyes, pigments
and other colourin g matter; paints
and varnishes; putty and othermastics; inks
32.01 Tanning extracts of vegetable origin;
tannins and their salts, ethers, estersand other derivatives.As indicated at the split heading level
Decisions as specified for the spli t
heading
ex 32.01(a) - Tannins CTHS Basket 1
ex 32.01(b) - Other CTH Basket 1
3201.10 - Quebracho extract As indicated at the split heading level Decisions as specified for the spli t
heading
3201.20 - Wattle extract
3201.90 - Other
32.02 Synthetic organic tanning substances;
inorganic tanning substances;tanning preparations, whether or notcontaining natural tanning
substances; enzymatic preparations
for pre-tanning.As indicated at the subheading level
Decisions as specified for the
subheading
3202.10 - Synthetic organic tanning
substancesCTH Basket 1
3202.90 - Other CTSH Basket 1
32.03 Colouring matter of vegetable or
animal origin (including dyeingextracts but excluding animal black),whether or not chemically defined;
preparations as speci fied in Note 3 to
this Chapter based on colouringmatter of vegetable or animal origin.CTH Basket 1G/RO/27/Add.1
Page 108
HS Code
NumberDescription of Goods  Origin Criteria Notes Comments
AB C D E
32.04 Synthetic organic colouring matter,
whether or not chemically defined;preparations as speci fied in Note 3 to
this Chapter based on syntheticorganic colouring matter; synthetic
organic products of a kind used as
fluorescent brightening agents or asluminophores, whether or notchemically defined.As indicated at the subheading level
Decisions as specified for the
subheading
- Synthetic organic colouringmatter and preparations based thereonas specified in Note 3 to this Chapter :
3204.11 -- Disperse dyes and preparations
based thereonCTSH Basket 1
3204.12 -- Acid dyes, whether or not
premetallised, and preparations basedthereon; mordant dyes and preparationsbased thereonCTSH Basket 1
3204.13 -- Basic dyes and preparations
based thereonCTSH Basket 1
3204.14 -- Direct dyes and preparations
based thereonCTSH Basket 1
3204.15 -- Vat dyes (including those
usable in that state as pigments) andpreparations based thereonCTSH Basket 1
3204.16 -- Reactive dyes and preparations
based thereonCTSH Basket 1
3204.17 -- Pigments and preparations
based thereonCTSH Basket 1
3204.19 -- Other, including mixtures o f
colouring matter of two or more of the
subheadings Nos. 3204.11 to 3204.19[CTH] (EC) (BRA)
[CTSH] (JPN) (COL) (NZ) (CAN)
(MEX) (EGY) (US) (CH) (SG)Submitted to CRO for decision
Issue n° 8
3204.20 - Synthetic organic products of a
kind used as fluorescent brighteningagentsCTSH Basket 1G/RO/27/Add.1
Page 109HS Code
NumberDescription of Goods  Origin Criteria Notes Comments
AB C D E
3204.90 - Other CTSH Basket 1
32.05 Colour lakes; preparations as
specified in Note 3 to this Chapterbased on colour lakes.CTH Basket 1
32.06 Other colouring matter; preparations
as specified in Note 3 to this Chapter,other than those of heading No. 32.03,32.04 or 32.05; inorganic products o
f
a kind used as luminophores, whetheror not chemically defined.As indicated at the subheading level
Decisions as specified for the
subheading
- Pigments and preparationsbased on titanium dioxide:
3206.11 -- Containing 80 % or more by
weight of titanium dioxide calculated onthe dry weightCTSH Basket 1
3206.19 -- Other CTSH Basket 1
3206.20 - Pigments and preparations
based on chromium compoundsCTSH Basket 1
3206.30 - Pigments and preparations
based on cadmium compoundsCTSH Basket 1
- Other colouring matter and
other preparations :
3206.41 -- Ultramarine and preparations
based thereonCTSH Basket 1
3206.42 -- Lithopone and other pigments
and preparations based on zinc sulphideCTSH Basket 1
3206.43 -- Pigments and preparations
based on hexacyanoferrates(ferrocyanides and ferricyanides)CTSH Basket 1
3206.49 -- Other CTSH Basket 1G/RO/27/Add.1
Page 110
HS Code
NumberDescription of Goods  Origin Criteria Notes Comments
AB C D E
3206.50 - Inorganic products of a kind
used as luminophoresCTSH Basket 1
32.07 Prepared pigments, prepared
opacifiers and p repared colours,
vitrifiable enamels and glazes,engobes (slips), liquid lustres andsimilar preparations, of a kind usedin the ceramic, enamelling or glass
industry; glass frit and other glass, in
the form of powder, granules orflakes.As indicated at the subheading level
Decisions as specified for the
subheading
3207.10 - Prepared pigments, prepared
opacifiers, prepared colours and similarpreparationsCTSH Basket 1
3207.20 - Vitrifiable enamels and glazes,
engobes (slips) and similar preparationsCTSH  Basket 1
3207.30 - Liquid lustres and similar
preparationsCTSH Basket 1
3207.40 - Glass frit and other glass, in
the form of powder, granules or flakesCTSH Basket 1
32.08 Paints and varnishes (including
enamels and lacquers) based on
synthetic polymers or chemicallymodified natural polymers, dispersedor dissolved in a non-aqueousmedium; solutions as defined in Note4 to this Chapter.As indicated at the split subheading level Decisions as specified for the spli t
subheading
ex 32.08(a) -Paints and varnishes (including
enamels and lacquers) based on
synthetic polymers or chemically
modified natural polymers, dispersed or
dissolved in a non-aqueous medium;CTHS Basket 1
ex 32.08(b) -Solutions as defined in note 4 to this
ChapterCTH, except from headings 39.01 to
39.13Basket 1G/RO/27/Add.1
Page 111HS Code
NumberDescription of Goods  Origin Criteria Notes Comments
AB C D E
3208.10 -  Based on polyesters As indicated at the split subheading level Decisions as specified for the spli t
subheading
3208.20 -  Based on acrylic or vinyl polymers
3208.90 -  Other
32.09 Paints and varnishes (including
enamels and lacquers) based onsynthetic polymers or chemicallymodified natural polymers, dispersed
or dissolved in an aqueous medium.CTH Basket 1
3209.10 - Based on acrylic or vinyl
polymersAs indicated at the heading level. Decision as specified for the heading
3209.90 - Other
32.10 Other paints and varnishes (including
enamels, lacquers and distempers);prepared water pigments of a kindused for finishing leather.CTH Basket 1
32.11 Prepared driers. CTH Basket 1
32.12 Pigments (including metallic powders
and flakes) dispersed in non-aqueous
media, in liquid or paste form, of a
kind used in the manufacture o f
paints (including enamels); stampingfoils; dyes and other colouring matterput up in forms or packings for retailsale.As indicated at th e subheading level.
Decisions as specified for the
subheading
3212.10 -  Stamping foils CTSH Basket 1
3212.90 -  Other CTH Basket 1
32.13 Artists', students' or signboard
painters' colours, modifying tints,
amusement colours and the like, intablets, tubes, jars, bottles, pans or insimilar forms or packings.CTH, except when resulting only from
putting in tablets, tubes, jars, bottles, pans
or in similar forms or packingsBasket 1
3213.10 -  Colours in sets As indicated at the heading level. Decision as specified for the heading
3213.90 -  OtherG/RO/27/Add.1
Page 112
HS Code
NumberDescription of Goods  Origin Criteria Notes Comments
AB C D E
32.14 Glaziers' putty, grafting putty, resin
cements, caulking compounds andother mastics; painters' fillings; non-refractory surfacing preparations forfaçades, indoor walls, floors, ceilings
or the like.CTH, except from subheading 3824.50 Basket 1
3214.10 -  Glaziers' putty, grafting putty, resin
cements, caulking compounds and other
mastics; painters' fillingsAs indicated at the heading level Decision as specified for the heading
3214.90 -  Other
32.15 Printing ink, writing or drawing in k
and other inks, whether or not
concentrated or solid.As indicated at the subheading level Decisions as specified for the
subheading
-  Printing ink :
3215.11 --   Black CTSH Basket 1
3215.19 --  Other CTSH Basket 1
3215.90 -  Other CTSH Basket 1G/RO/27/Add.1
Page 113CHAPTER 33
Chapter notes
N.B.:  A template for referral to the CRO (Issue No. 6) has been  prepared on the issue of wheth er any Chapter Rules should be l aid down for
Chapter 33. (Sec.)
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architecture decisions on the be st way to present these general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
[1.  MIXTURES AND BLENDS   Basket 2[For the purposes of this Chapter(CH)(E GY)(US)][For the purposes of heading 33.02 and appearing only at the level of that headi ng (EC) ] the deliberate
and proportionally controlled mixing or blending (including disper sing) of materials [other than the addition of diluents only]  to conform to
predetermined specifications which results in the production of a good having physical or chemical characteristics which are re levant to the purposes or
uses of the good and are different from the input materials is to be considered to be origin conferring.]
[2.  PURIFICATION   Basket 2Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied :G/RO/27/Add.1
Page 114
(a) purification of a good resulting in the elimination of 80 percent of the content of existing impurities; or
(b) the reduction or elimination of impurities [resulting in a specified minimum level of purity] to make the good suitable for one or more of the
following applications:
i) pharmaceutical, [medical,] cosmetic, veterinary or food grade substances;
ii) chemical products and reagents for analytical, diagnostic or laboratory uses;
iii) elements and components for use in in micro-electronics;
iv) specialized optical uses;
[v) [non toxic uses for health and safety];vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
vii) carriers used in a separation process; or
viii) nuclear grade uses.
[3. SEPARATION (headings 39.01- 39.14)  Submitted to CRO -Issue n°7Separation, by chromatography, extraction, precipitation, (refining), or specific mechanical treatments, is considered to be or igin conferring provided that
one of the following criteria is satisfied:
i) obtaining goods with specific molecular weight distribution;
ii) obtaining goods with specific purity;
[iii) obtaining goods with specific odoriferous characteristics;iv) obtaining goods with specific flavouring characteristics;] or
v)  obtaining goods suitable for specific uses..  (EC)(CH)(SG)]
4.  PACKING FOR RETAIL SALE    Basket 2
For the purposes of this Chapter the change of classification resulting from the mere putting up for retail sale of products of  this Chapter is not to be
considered origin conferring.
5.  CHANGE IN USE    Basket 1
The change of classification resulting from the mere change in use described in HS Nomenclature is not to be considered origin conferring.G/RO/27/Add.1
Page 1156. MINIMAL OPERATIONS OR PROCESSES   Basket 2
[For the purposes of Section VI the addition, whether or not in combination, of the additives enumerated in HS Chapter Notes 1( f) and 1(g) to Chapter 29
for the purposes indicated therein is not origin conferring. (US)]G/RO/27/Add.1
Page 116
Chapter 33
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
Chapter 33 Essential oils and resinoids;  perfumery,
cosmetic or toilet preparations
33.01 -  Essential oils (terpeneless or not),
including concretes and absolutes;
resinoids; extracted oleoresins;
concentrates of essential oils in fats, in fixed
oils, in waxes or the like, obtained byenfleurage or macera tion; terpenic by-
products of the deterpenation of essentialoils; aqueous distillates and aqueous
solutions of essential oils.As indicated at the subheadin g
levelDecisions as specified fo r
the subheading
A Chapter Note on
extraction is to beconsidered for this heading.
- Essential oils of citrus fruit :
3301.11 -- Of bergamot  CTSH Basket 1
3301.12 -- Of orange CTSH Basket 1
3301.13 -- Of lemon CTSH Basket 1
3301.14 -- Of lime CTSH Basket 1
3301.19 -- Other CTSH Basket 1
- Essential oils other than those o f
citrus fruit :
3301.21 -- Of geranium CTSH Basket 1
3301.22 -- Of jasmine CTSH Basket 1
3301.23 -- Of lavender or of lavandin CTSH Basket 1
3301.24  -- Of peppermint (Mentha piperita) CTSH Basket 1
3301.25 -- Of other mints CTSH  Basket 1
3301.26 -- Of vetiver CTSH Basket 1
3301.29 -- Other CTSH Basket 1
3301.30 - Resinoids CTSH Basket 1
3301.90 - Other  CTSH Basket 1G/RO/27/Add.1
Page 117HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
33.02 Mixtures of odoriferous substances
and mixtures (including alcoholic solutions)with a basis of one or more of these
substances, of a kind used as raw materials
in industry; other preparations based onodoriferous substances, of a kind used forthe manufacture of beverages[Chapter Notes on Mixtures
and Blends and Extraction][The deliberate and
proportionally controlled
mixing or blending (includingdispersing) of materials [otherthan the mere addition o
f
diluents] to conform topredetermined specifications
which results in the production
of a good having physical orchemical characteristics whichare relevant to the purposes oruses of the good and aredifferent from the input
materials is to be considered to
be origin conferring; orSubmitted to CRO
Issue n° 7
The principle that mixin
g
and extraction are origin
conferring for goods of thisheading has been agreed bythe TCRO.  However, thetext and placement forseparation/extraction are
still to be decided, as is the
placement of mixtures, the
choice being between
placement as a Chapte r
Note and placement an d
origin criterion at the
heading level. (Sec.)
extraction other than
dehydration; refining; ordeterpenation are to beconsidered origin conferring.(EC)]
3302.10 - Of a kind used in the food or drink
industriesAs indicated at the headin g
levelDecision as specified for the
heading
3302.90 - Other
33.03 Perfumes and toilet waters. [CTH] (CH) (SG) (EGY)(PHI) Submitted to CRO for
decisionIssue n° 9
[CTH, except from heading33.01 or 33.02 when thischange results from the meredilution] (US)[Chapter Note 2
(Mixture and blendingrule) is not applicable tothis heading.] (US)G/RO/27/Add.1
Page 118
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
[CTH, except from heading
33.01 or 33.02 when thischange results from the mere
addition of alcohol to
odoriferous substances or to aperfume base] (EC)[Chapter Note 2
(Mixture and blendingrule) is not applicable to
this heading.] (EC)
33.04 Beauty or make-up preparations and
preparations for the ca re of the skin (other
than medicaments), including sunscreen orsun tan preparations; manicure or pedicure
preparations. [CTH] (EC) (JPN) (COL)
(PHI)[Chapter Note 2
(Mixture and blendingrule) is not applicable tothis heading.] (EC)
(JPN) (COL) (PHI)Submitted to CRO for
decisionIssue n° 10
[CTSH] (US) (MEX) (CAN)(NZ)[Chapter Note 2
(Mixture and blending
rule) is not applicable to
this heading.] (US)(MEX) (CAN) (NZ)
[CTSH] (CH) (SG) (EGY)
3304.10 - Lip make-up preparations As indicated at the headin g
levelDecision as specified for the
heading
3304.20 - Eye make-up preparations
3304.30  - Manicure or pedicure preparations
-O t h e r  :
3304.91 -- Powders, whether or not compressed
3304.99 -- Other
33.05 Preparations for use on the hair. [CTH] (EC) (JPN) (COL)
(PHI)[Chapter Note 2
(Mixture and blendingrule) is not applicable tothis heading.] (EC)(JPN) (COL) (PHI)Submitted to CRO for
decisionIssue n° 10
[CTSH] (US) (MEX) (CAN)
(NZ)[Chapter Note 2
(Mixture and blending
rule) is not applicable tothis heading.] (US)(MEX) (CAN) (NZ)
[CTSH] (CH) (SG) (EGY)G/RO/27/Add.1
Page 119HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
3305.10 - Shampoos As indicated at the headin g
levelDecision as specified for the
heading
3305.20 - Preparations for permanent waving or
straightening
3305.30 - Hair lacquers
3305.90 - Other
33.06 Preparations for oral or dental hygiene,
including denture fixative pastes andpowders; yarn used to clean between theteeth (dental floss), in individual retail
packages.As indicated at the subheadin g
levelDecisions as specified fo r
the subheading
3306.10 - Dentifrices [CTH] (EC)(PHI) [Chapter Note 2
(Mixture and blending
rule) is not applicable to
this heading.] (EC)Submitted to CRO for
decision
Issue n° 10
[CTSH] (US) (MEX) (CAN)
(JPN) (NZ) (COL) (BRA)(PHI)[Chapter Note 2
(Mixture and blendingrule) is not applicable tothis heading.] (US)(MEX) (CAN) (JPN)
(NZ) (COL) (BRA)
(PHI)
[CTSH] (CH) (SG) (EGY)
3306.20 - Yarn used to clean between the teeth
(dental floss)[CTH, with the exclusion o f
the mere cutting and packing o f
yarn of Section XI] (EC) (JPN)
[CTSH and Chapter Note onPacking  for Retail Sale ]
(MEX) (COL) (CAN) (NZ)
(EGY) (BRA) (CH) (PHI)[CTSH, except from Chapter54] (US)[Chapter Note 5 on
Packing for Retail Saleis Applicable to this
Subheading] (MEX)
(COL) (CAN) (NZ)(EGY) (BRA) (CH)(PHI)Submitted to CRO for
decisionIssue n° 11G/RO/27/Add.1
Page 120
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
3306.90 - Other [CTH] (EC) (JPN) [Chapter Note 2
(Mixture and blendingrule) is not applicable to
this heading.] (EC)
(JPN)Submitted to CRO for
decisionIssue n° 10
[CTSH] (US) (MEX) (CAN)(NZ) (COL) (BRA)[Chapter Note 2
(Mixture and blendingrule) is not applicable tothis heading.] (US)(MEX) (CAN) (NZ)
(COL) (BRA) (PHI)
[CTSH] (CH) (SG)
(EGY)(PHI)
33.07 Pre-shave, shaving or after-shave
preparations, personal deodorants, bath
preparations, depilatories and other
perfumery, cosmetic or  toilet preparations,
not elsewhere specified or included;prepared room deodorisers, whether or notperfumed or having disinfectant properties.[CTH] (EC) (JPN) [Chapter Note 2
(Mixture and blending
rule) is not applicable to
this heading.] (EC)(JPN)Submitted to CRO for
decision
Issue n° 10
[CTSH] (US) (MEX) (CAN)
(NZ) (COL)[Chapter Note 2
(Mixture and blending
rule) is not applicable to
this heading.] (US)(MEX) (CAN) (NZ)(COL)
[CTSH] (CH) (SG) (EGY)
3307.10 - Pre-shave, shaving or after-shave
preparationsAs indicated at the headin g
levelDecision as specified for the
heading
3307.20 - Personal deodorants and
antiperspirants
3307.30  - Perfumed bath salts and other bath
preparations
- Preparations for perfuming ordeodorizing rooms, including odoriferouspreparations used during religious rites :G/RO/27/Add.1
Page 121HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
3307.41 -- "Agarbatti" and other odoriferous
preparations which operate by burning
3307.49 -- Other
3307.90 - OtherG/RO/27/Add.1
Page 122
CHAPTER 34
Chapter notes
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architecture decisions on the be st way to present these general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION   Basket 1A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water; or
3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.G/RO/27/Add.1
Page 1232.  MIXTURES AND BLENDS    Basket 1; Submitted to CRO for Bracketed Text - Issue n° 5
The deliberate and proportionally controlled mixing or blending (including dispersing) of materials [other than the addition of  diluents only] to conform
to predetermined specifications which results in the production of a good having physical or chemical characteristics which are  relevant to the purposes or
uses of the good and are different from the input materials is to be considered to be origin conferring.
3.  PURIFICATION  Basket 1; Basket 2 for bracketed text
Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied :
(a) purification of a good resulting in the elimination of 80 percent of the content of existing impurities; or
(b) the reduction or elimination of impurities [resulting in a specified minimum level of pur ity] to make the good suitable for  one or more of the
following applications:
i) pharmaceutical, [medical,] cosmetic, veterinary or food grade substances;
ii) chemical products and reagents for analytical, diagnostic or laboratory uses;iii) elements and components for use in in micro-electronics;
iv) specialized optical uses;
[v) [non toxic uses for health and safety];
vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
vii) carriers used in a separation process; orviii) nuclear grade uses.
4.  REDUCTION IN PARTICLE SIZE  Basket 1The deliberate and controlled reduction in particle size of a good, other than by merely crushing, resulting in a good having a  defined particle size,
defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have d ifferent physical or chemical
characteristics from the input materials is considered to be origin conferring.
[5.  MINIMAL OPERATIONS OR PROCESSES   Basket 2
- Crystallization or recrystallization, except when for purposes of purification (EC)]G/RO/27/Add.1
Page 124
[For the purposes of Section VI the addition, whether or not in combination, of the additives enumerated in HS Chapter Notes 1( f) and 1(g) to Chapter 29
for the purposes indicated therein is not origin conferring. (US)]
6.  PACKING FOR RETAIL SALE    Basket 1
For the purposes of subheading 3402.20, the change of classification resulting from the mere putting up for retail sale of prod ucts of this Chapter is not to
be considered origin conferring.G/RO/27/Add.1
Page 125Chapter 34
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
Chapter 34 Soap, organic surface-active agents, washing
preparations, lubricating preparations,
artificial waxes, polishing or scouring
preparations, candles and similar articles,
modelling pastes, “dental waxes” and dentalpreparations with a basis of plaster
34.01 Soap; organic surface-active products and
preparations for use as soap, in the form o f
bars, cakes, moulded pieces or shapes,whether or not containing soap; paper,
wadding, felt and nonwovens, impregnated,
coated or covered with  soap or detergent.As indicated at split heading level
[ex 34.01 (a) -Paper, wadding, felt and non-wovens,
impregnated, coated or covered with soap or
detergent (EC).[CTHS] (EC)
[CTH] (JPN, CH, COL, US, MEX, CAN,EGY, PHI, NZ, BRA)]Submitted  to CRO for
decisionIssue n° 13
ex 34.01 (b) - Finished soap] [CTHS, provided the change is the result o f
blending, kneading and shaping] (JPN,SG)][CTH (EC, CH COL US MEX CAN EGY
PHI NZ BRA) ]Referred to CRO for
decisionIssue n° 12
ex 34.01 (c) -Other CTH Basket 1
-  Soap and organic surface-active products and
preparations, in the form of bars, cakes, moulded
pieces or shapes, and paper, wadding, felt andnonwovens, impregnated, coated or covered withsoap or detergent :As indicated at split heading level
3401.11 --  For toilet use (including medicated products)
3401.19 --  Other
3401.20 -  Soap in other formsG/RO/27/Add.1
Page 126
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
34.02  Organic surface-active agents (other than
soap); surface-active preparations, washingpreparations (including auxiliary washingpreparations) and cleaning preparations,whether or not containing soap, other thanthose of heading No. 34.01.As indicated at the subheading level
Decisions as specifie d
for the subheading
-  Organic surface-active agents, whether or not
put up for retail sale :
3402.11 --  Anionic CTSH Basket 1
3402.12 --  Cationic CTSH Basket 1
3402.13 --  Non-ionic CTSH Basket 1
3402.19 --  Other CTSH Basket 1
3402.20 -  Preparations put up for retail sale [CTH]  (JPN) (COL) (NZ) (CAN)
(BRA)(PHI)Submitted to CRO for
decisionIssue n° 14
[CTSH]  (MEX) (EGY) (US) (CH) (SG)
[As indicated for split subheading (EC)]
[ex 3402.20(a) - surface-active preparations (EC) As specified for Chapter Notes 1 and 2(EC)
ex 3402.20(b) - washing preparations (including the auxiliary
washing preparations) and cleaning preparations,
whether or not containing soap, other as those o f
heading n°3401(EC)CTSH except from subheading 3402.90(EC)]
3402.90 -  Other [CTH]  (JPN) (COL) (CAN) (EGY) Submitted to CRO for
decisionIssue n° 14
[CTSH]  (US) (MEX) (NZ) (SG)(CH)(PHI)
[As indicated for split subheading (EC)]
[ex 3402.90(a) - surface-active preparations (EC) As specified for Chapter Notes 1 and 2
(EC)
ex 3402.90(b) - washing preparations (including the auxiliary
washing preparations) and cleaning preparations,
whether or not containing soap, other as those o f
heading n°3401 (EC)CTSH except from subheading 3402.20(EC)]G/RO/27/Add.1
Page 127HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
34.03  Lubricating preparations (including cutting-
oil preparations, bolt or nut releasepreparations, anti-rust or anti-corrosionpreparations and mould release preparations,based on lubricants) and preparations of akind used for the oil or grease treatment o
f
textile materials, leather, furskins or othermaterials, but excluding preparationscontaining, as basic constituents, 70 % ormore by weight of petroleum oils or of oilsobtained from bituminous minerals.CTH Basket 1
-  Containing petroleum oils or oils obtained from
bituminous minerals :As indicated at the heading level Decision as specified fo r
the heading
3403.11 --  Preparations for the treatment of textile
materials, leather, furskins or other materials
3403.19 --  Other
-  Other :
3403.91 --  Preparations for the treatment of textile
materials, leather, furskins or other materials
3403.99 --  Other
34.04 Artificial waxes and prepared waxes. CTH Basket 1
3404.10 -  Of chemically modified lignite As indicated at the heading level Decision as specified fo r
the heading
3404.20 -  Of polyethylene glycol
3404.90 -  Other
34.05 Polishes and creams, for footwear, furniture,
floors, coachwork, glass or metal, scouringpastes and powders and similar preparations(whether or not in the form of paper, wadding,
felt, nonwovens, cellular plastics or cellular
rubber, impregnated, coated or covered withsuch preparations), excluding waxes o
f
heading No. 34.04.[CTH] Submitted to CRO for
decisionIssue n° 13
[As specified for split heading (EC)]G/RO/27/Add.1
Page 128
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
[ex 34.05(a) - Polishes and creams for footwear, furniture,
floors, coachwork, glass or metal, scouring pastes
and powders and similar preparations, excluding
waxes of heading N° 3404 . (EC)[CTH]
ex 34.05(b) - Paper, wadding, felt, nonwovens, cellular
plastics or cellular rubber, impregnated, coated or
covered with such preparations (EC)]CTHS (EC)]
34.06 Candles, tapers and the like. CTH Basket 1
34.07 Modelling pastes, including those put up for
children's amusement; p reparations known as
"dental wax" or as "dental impressioncompounds", put up in sets, in packings for
retail sale or in plates, horseshoe shapes, sticks
or similar forms; other preparations for use in
dentistry, with a basis of plaster (of calcinedgypsum or calcium sulphate).CTH Basket 1G/RO/27/Add.1
Page 129CHAPTER 35
Chapter notes
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architecture decisions on the be st way to present these general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION   Basket 1A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intram olecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water; or
3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.
2.  MIXTURES AND BLENDS   Ba sket 1; Submitted to CRO for Bracketed text - Issue n° 5G/RO/27/Add.1
Page 130
1.  For the purposes of subheading 3502.20 and headings 35.06 and 35.07, the deliberate and proportionally controlled mixing or  blending (including
dispersing) of materials [other than the addition of diluents on ly] to conform to predetermined specifications which results in  the production of a good
having physical or chemical characteristics which are relevant to  the purposes or uses of the good and are different from the i nput materials is to be
considered to be origin conferring.
 [3.  PURIFICATION   Basket 1; Basket 2 for bracketed text
Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied :
(a) purification of a good resulting in the elimination of 50 percent of the content of existing impurities; or(b) the reduction or elimination of impurities [resulting in a specified minimum level of purity] to make the good suitable for one or more of the
following applications:
i) pharmaceutical, [medical,] cosmetic, veterinary or food grade substances;
ii) chemical products and reagents for analytical, diagnostic or laboratory uses;
iii) elements and components for use in in micro-electronics;iv) specialized optical uses;
[v) [non toxic uses for health and safety];
vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
vii) carriers used in a separation process; or
viii) nuclear grade uses.
4.  REDUCTION IN PARTICLE SIZE   Basket 1The deliberate and controlled reduction in particle size of a good, other than by merely crushing, resulting in a good having a  defined particle size,
defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have d ifferent physical or chemical
characteristics from the input materials is considered to be origin conferring.
5.  STANDARD MATERIALS   Basket 1Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity
or proportions which are certified by the manufacturer.  The production of standard materials is to be considered as origin con ferring.G/RO/27/Add.1
Page 1316.  ISOMER SEPARATION    Basket 1
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.[7.  MINIMAL OPERATIONS OR PROCESSES    Basket 2- Crystallization or recrystallization, except when for purposes of purification (EC)][For the purposes of Section VI the addition, whether or not in combination, of the additives enumerated in HS Chapter Notes 1( f) and 1(g) to Chapter 29
for the purposes indicated therein is not origin conferring. (US)]
8.  PACKING FOR RETAIL SALE    Basket 1
For the purposes of heading 35.06, the change of classification resulting from the mere putting up for retail sale of products of this Chapter is not to be
considered origin conferring.G/RO/27/Add.1
Page 132
Chapter 35
HS Code number Description of goods  Origin criteria Notes Comments
AB C D E
Chapter  35 Albuminoidal subs tances;  modified starches;
glues;  enzymes
35.01 Casein, caseinates and other casein
derivatives; casein glues.As indicated at the subheading level Decisions as specified for the
subheading
3501.10 - Casein CTSH/CTH Basket 2 (Terminology Only)  -
to be finalised
3501.90 - Other As indicated at the split subheading level Decisions as specified for the
split subheading
ex 3501.90(a) Casein glues CTSHS Basket 1
ex 3501.90(b) Other CTSH Basket 1
35.02 Albumins (including concentrates of two or
more whey proteins, containing by weight
more than 80 % whey proteins, calculated on
the dry matter), albuminates and otheralbumin derivatives.As indicated at the subheading level
Decisions as specified for the
subheading
- Egg albumin :
3502.11 -- Dried CTSH Basket 1
3502.19  -- Other [CTSH]  (JPN) (EGY) (CH) Submitted  to CRO for decision
Issue n° 15
[CTH]  (COL) (NZ)(PHI)
[CTH, except from heading 04.07 or 04.08] (EC)(US)
[CTSH except from subheading 3502.11] (CAN)
(MEX)
3502.20 - Milk albumin, including concentrates o f
two or more whey proteinsCTSH/CTH Basket 2 (Terminology Only)  -
to be finalised
3502.90 - Other CTSH/CTH Basket 2 (Terminology Only)  -
to be finalisedG/RO/27/Add.1
Page 133HS Code number Description of goods  Origin criteria Notes Comments
AB C D E
35.03 Gelatin (including gelatin in rectangular
(including square) sheets, whether or notsurface-worked or co loured) and gelatin
derivatives; isinglass; other glues of animal
origin, excluding casein glues of heading No.35.01.[CTH] Basket 1
35.04 Peptones and their d erivatives; other protein
substances and their derivatives, not elsewherespecified or included; hide powder, whether or
not chromed.[CTH] (JPN) (COL) (CAN) (MEX) (EGY) (NZ)
(CH) (EC) (US)(PHI)Basket 1
35.05 Dextrins and other modified starches (for
example, pregelatinised or esterified starches);
glues based on starches, or on dextrins or
other modified starches.As indicated at the subheading level Decisions as specified for the
subheading
3505.10  - Dextrins and other modified starches CTH/CTSH Basket 2 (Terminology Only)  -
to be finalised
3505.20 - Glues CTSH Basket 1
35.06 Prepared glues and ot her prepared adhesives,
not elsewhere specified or included; products
suitable for use as glues or adhesives, put upfor retail sale as glues or adhesives, notexceeding a net weight of 1 kg.As indicated at the subheading level
Decisions as specified for the
subheading
3506.10 - Products suitable for use as glues or
adhesives, put up for retail sale as glues oradhesives, not exceeding a net weight of 1 kgCTSH Basket 1
Other :
3506.91 -- Adhesives based on rubber or plastics
(including artificial resins)CTSH Basket 1
3506.99  -- Other CTSH Basket 1
35.07 Enzymes; prepared enzymes not elsewhere
specified or included.As indicated at the split heading and subheadin g
levelBasket 2
Technical discussion not
complete
[ex 35.07(a) Isolated enzymes  (US) CTSHS  (US)(PHI) Decisions as specified for the
heading
ex 35.07(b) Enzyme concentrates  (US) CTSHS  (US)(PHI)
ex 35.07(c) Enzyme (US) CTSHS (US)(PHI)]G/RO/27/Add.1
Page 134
HS Code number Description of goods  Origin criteria Notes Comments
AB C D E
3507.10 - Rennet and concentrates thereof [CTSH]  (JPN) (US) (MEX) (CH) Decisions as specified for the
heading
[CTH] (COL) (CAN) (NZ) (EGY)(EC)
3507.90 - Other [CTSH]  (JPN) (US) (MEX) (CH) Decisions as specified for the
heading
[CTH] (COL) (CAN) (NZ) (EGY)(EC)G/RO/27/Add.1
Page 135Chapter 36
HS Code Number Description of Goods Origin Criteria Notes Comments
AB C D E
Chapter 36 Explosives;  pyrotechnic products;  matches;
pyrophoric alloys;  certain combustible
preparations
36.01 Propellent powders. CTH Basket 1
36.02 Prepared explosives, other than propellent
powders.CTH Basket 1
36.03  Safety fuses; detona ting fuses; percussion or
detonating caps; ignit ers; electric detonators.CTH Basket 1
36.04 Fireworks, signalling flares, rain rockets, fog
signals and other pyrotechnic articles.CTH Basket 1
36.05 Matches, other than pyrotechnic articles o f
heading No. 36.04.CTH Basket 1
36.06 Ferro-cerium and other pyrophoric alloys in all
forms; articles of combustible materials asspecified in Note 2 to this Chapter.CTH except when this change results from the
liquefaction or putting up for retail sale o
f
products of other headingsBasket 1
3606.10 - Liquid or liquefied-gas fuels in containers
of a kind used for filling or refilling cigarette orsimilar lighters and of a capacity not exceeding
300 cm3As indicated at the heading level
Decisions as specified for the heading
3606.90 - OtherG/RO/27/Add.1
Page 136
CHAPTER 37
Chapter notes
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architecture decisions on the be st way to present these general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
[1.  MIXTURES AND BLENDS  ]   Submitted to CRO
For the purposes of heading 37.07, the deliberate and proportionally controlled mixing or blending (including dispersing) of ma terials [other than the
addition of diluents only] to conform to predetermined specifications which results in the production of a good having physical  or chemical characteristics
which are relevant to the purposes or uses of the good and are different from the input materials is to be considered to be ori gin conferring.
[2. MINIMAL OPERATIONS OR PROCESSES] Basket 2
[For the purposes of Section VI the addition, whether or not in combination, of the additives enumerated in HS Chapter Notes 1( f) and 1(g) to Chapter 29
for the purposes indicated therein is not origin conferring. (US)]G/RO/27/Add.1
Page 137Chapter 37
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 37 Photographic or cinematographic goods
37.01 Photographic plates and film in the flat,
sensitised, unexposed, of any material other thanpaper, paperboard or Photographic plates andfilm in the flat, sensitised, unexposed, of any
material other than paper, paperboard or
textiles; instant print film in the flat, sensitised,unexposed, whether or not in packs.As indicated at the subheading level
Dec isions as specified for the
subheading
3701.10 - For X-ray CTH except from heading 37.02 Basket 1
3701.20  - Instant print film [CTH, except from heading 37.02 or
37.03][CTH] (EC)Submitted to CRO for decision
Issue n° 16
3701.30 - Other plates and film, with any side
exceeding 255 mmCTH except from heading 37.02 Basket 1
-- Other
3701.91 -- For colour photography (polychrome) CTH except from heading 37.02 Basket 1
3701.99 -- Other CTH except from heading 37.02 Basket 1
37.02 Photographic film in rolls, sensitised, unexposed,
of any material other than paper, paperboard ortextiles; instant print film in rolls, sensitised,unexposed.As indicated at the subheading level
Decisions as specified for the
subheading
3702.10 - For X-ray CTH except from heading 37.01 Basket 1
3702.20 - Instant print film [CTH, except from heading 37.01 or
37.03]
[CTH, except from heading 37.01] (EC)Submitted to CRO for decision
Issue n° 16
- Other film, without perforations, of a widthnot exceeding 105 mm :
3702.31 -- For colour photography (polychrome) CTH except from heading 37.01 Basket 1
3702.32 -- Other, with silver halide emulsion CTH except from heading 37.01 Basket 1
3702.39 -- Other CTH except from heading 37.01 Basket 1G/RO/27/Add.1
Page 138
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
- Other film, without perforations, of a width
exceeding  105 mm :
3702.41 -- Of a width exceeding 610 mm and of a
length exceeding  200 m, for colour photography
(polychrome)CTH except from heading 37.01 Basket 1
3702.42 -- Of a width exceeding 610 mm and of a
length exceeding 200 m, other than for colour
photographyCTH except from heading 37.01 Basket 1
3702.43  -- Of a width exceeding 610 mm and of a
length not exceeding 200 mCTH except from heading 37.01 Basket 1
3702.44 -- Of a width exceeding 105 mm but not
exceeding 610 mmCTH except from heading 37.01 Basket 1
- Other film, for colour photography
(polychrome) :
3702.51  -- Of a width not exceeding 16 mm and of a
length not exceeding 14 mCTH except from heading 37.01 Basket 1
3702.52 -- Of a width not exceeding 16 mm and of a
length exceeding  14 mCTH except from heading 37.01 Basket 1
3702.53 -- Of a width exceeding 16 mm but not
exceeding 35 mm and of a length not exceeding 30m, for slidesCTH except from heading 37.01 Basket 1
3702.54  -- Of a width exceeding 16 mm but not
exceeding 35 mm and of a length not exceeding 30m, other than for slidesCTH except from heading 37.01 Basket 1
3702.55 -- Of a width exceeding 16 mm but not
exceeding 35 mm and of a length exceeding 30 mCTH except from heading 37.01 Basket 1
3702.56 - Of a width exceeding 35 mm CTH except from heading 37.01 Basket 1
Other :
3702.91 -- Of a width not exceeding 16 mm and of a
length not exceeding 14 mCTH except from heading 37.01 Basket 1
3702.92 -- Of a width not exceeding 16 mm and of a
length exceeding  14 mCTH except from heading 37.01 Basket 1G/RO/27/Add.1
Page 139HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
3702.93 -- Of a width exceeding 16 mm but not
exceeding 35 mm and of a length not exceeding 30
mCTH except from heading 37.01 Basket 1
3702.94 -- Of a width exceeding 16 mm but not
exceeding 35 mm and of a length exceeding 30 mCTH except from heading 37.01 Basket 1
3702.95 -- Of a width exceeding 35 mm CTH except from heading 37.01 Basket 1
37.03 Photographic paper, paperboard and textiles,
sensitised, unexposed.CTH Basket 1
3703.10 - In rolls of a width exceeding 610 mm As indicated at the heading level Decisions as specified for the heading
3703.20 - Other, for colour photography
(polychrome)
3703.90 - Other
37.04 Photographic plates, film, paper, paperboard and
textiles, exposed but not developed.CTH Basket 1
37.05 Photographic plates and film, exposed and
developed, other than cinematographic film.CTH Basket 1
37.06  Cinematographic film, exposed and developed,
whether or not incorporating sound track orconsisting only of sound track.CTH Basket 1
37.07 Chemical preparations for photographic uses
(other than varnishes, glues, adhesives andsimilar preparations); unmixed products for
photographic uses, put up in measured portions
or put up for retail sale in a form ready for use.[CTH except when this change results
from putting up in measured portions orfor retail sale of products of other
headings]
[CTH, Chapter Note on Mixtures andBlends not applied. (CAN)]Submitted to CRO for Decision
Issue n° 17
3707.10 - Sensitising emulsions As indicated at the heading level Decisions as specified for the heading
3707.90 - OtherG/RO/27/Add.1
Page 140
CHAPTER 38
Chapter notes
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architecture decisions on the be st way to present these general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION   Basket 1A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water; or
3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.G/RO/27/Add.1
Page 1412.  MIXTURES AND BLENDS    Basket 1, Submitted to CRO for Bracketed Text - Issue n° 5
For the purposes of headings 38.01, 38.04, 38.06, 38.07, 38.08 through 38.15, 38.19 through 38.21, 38.23 and 38.24, the deliber ate and proportionally
controlled mixing or blending (including dispersing) of material s [other than the addition of diluents only (SG)(US)] to confor m to predetermined
specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good
and are different from the input materials is to be considered to be origin conferring.
[3.  PURIFICATION   Basket 1;  Basket 2 for bracketed text
Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied :
(a) purification of a good resulting in the elimination of 80 percent of the content of existing impurities; or(b) the reduction or elimination of impurities [resulting in a specified minimum level of purity] to make the good suitable for one or more of the
following applications:
i)  pharmaceutical, [medical,] cosmetic, veterinary or food grade substances;
ii)  chemical products and reagents for analytical, diagnostic or laboratory uses;
iii) elements and components for use in in micro-electronics;
iv) specialized optical uses;
[v) [non toxic uses for health and safety];
vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);vii) carriers used in a separation process; or
viii) nuclear grade uses.
[4. SEPARATION (headings 39.01- 39.14)  Submitted to CRO - Issue  n° 7
Separation, by chromatography, extraction, precipitation, (refining), or specific mechanical treatments, is considered to be or igin conferring provided that
one of the following criteria is satisfied:
i) obtaining goods with specific molecular weight distribution;
ii) obtaining goods with specific purity;[iii) obtaining goods with specific odoriferous characteristics;
iv) obtaining goods with specific flavouring characteristics;] or
v)  obtaining goods suitable for specific uses..  (EC)(CH)(SG)]G/RO/27/Add.1
Page 142
5.  CHANGE IN PARTICLE SIZE
Reduction in particle size:   Basket 1
For the purposes of headings 38.02, 38.08, 38.09, 38.11, 38.12 and 38.15, the deliberate and controlled reduction in particle s ize of a good, other than by
merely crushing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area , which are relevant to the
purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered t o be origin conferring.
[Increase in particle size:]   Submitted to CRO for decision - Issue n°4
For the purposes of headings 38.02, 38.08, 38.09, 38.11, 38.12 and 38.15, the deliberate and controlled [modification] in parti cle size of a good, other
than by merely crushing [or pressing,] resulting in a good having a defined particle size, defined particle size distribution o r defined surface area, which
are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input mater ials is considered to be
origin conferring.]
Note:  If Paragraph 2 is accepted by the CRO, it should be adopt ed in the place of Paragraph 1; only the words “modification” a nd “or pressing” are for
decision..
6.  STANDARD MATERIALS   Basket 1
Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity
or proportions which are certified by the manufacturer.  The production of standard materials is to be considered as origin con ferring.
7.  PACKING FOR RETAIL SALE    Basket 1
For the purposes of headings 38.08 and 38.13, the change of classification resulting from the mere putting up for retail sale o f products of this Chapter is
to be disregarded for the determination of origin.
[8.  MAKING UP FOR KITS    Basket 2For the purposes of heading 38.22, the change of classification resulting from the mere making up of kits is to be disregarded.
9.  MINIMAL OPERATIONS OR PROCESSES
[For the purposes of Section VI the addition, whether or not in combination, of the additives enumerated in HS Chapter Notes 1( f) and 1(g) to Chapter 29
for the purposes indicated therein is not origin conferring. (US)
]G/RO/27/Add.1
Page 143Chapter 38
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
Chapter 38 Miscellaneous chemical products
38.01 Artificial graphite; colloidal or semi-colloidal
graphite; preparations based on graphite orother carbon in the fo rm of pastes, blocks,
plates or other semi-manufactures.As indicated at the subhe ading level Decisions as specified for the subheading
3801.10 - Artificial graphite CTSH; or
Change within the subheading from
waste, scrap or worn-out articlesBasket 1
3801.20 - Colloidal or semi-colloidal graphite CTSH Basket 1
3801.30 - Carbonaceous pastes for electrodes and
similar pastes for furnace liningsCTSH Basket 1
3801.90 - Other CTSH Basket 1
38.02 Activated carbon; activated natural mineral
products; animal black, including spent animal
black.CTH Basket 1
3802.10 - Activated carbon As indicated at the heading level Decisions as specified for the heading
3802.90 - Other
38.03 Tall oil, whether or not refined. As indicated at the split heading level Decisions as specified for the spli t
heading
ex 38.03(a) -  Refined [CTHS] (EC) (CH) (JPN)(NOR)]
[CTH] (US) (PHI)Submitted to CRO for decision
Issue n° 18
ex 38.03(b) -  Other CTH Basket 1
38.04 Residual lyes from the manufacture of wood
pulp, whether or not concentrated, desugared
or chemically treated, including ligninsulphonates, but excluding tall oil of headingNo. 38.03.CTH Basket 1
38.05 Gum, wood or sulphate turpentine and other
terpenic oils produced by the distillation orother treatment of coniferous woods; crudedipentene; sulphite turpentine and other crudepara-cymene; pine oil containing alpha-
terpineol as the main constituent.As indicated at the subhe ading level Decisions as specified for the subheadingG/RO/27/Add.1
Page 144
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
3805.10 - Gum, wood or sulphate turpentine oils CTH Basket 1
3805.20 - Pine oil CTSH Basket 1
3805.90 - Other CTSH Basket 1
38.06 Rosin and resin acids,  and derivatives thereof;
rosin spirit and rosin oils; run gums.as indicated at the subheading level
3806.10 - Rosin and resin acids CTSH Basket 1
3806.20 - Salts of rosin, of resin acids or o f
derivatives of rosin or resin acids, other than salts
of rosin adductsCTSH Basket 1
3806.30 - Ester gums CTSH Basket 1
3806.90 - Other CTSH Basket 1
38.07 Wood tar; wood tar oils; wood creosote; wood
naphtha; vegetable pitch; brewers' pitch andsimilar preparations base d on rosin, resin acids
or on vegetable pitch.CTH Basket 1
38.08 Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting products and plant-
growth regulators, disinfectants and similarproducts, put up in forms or packings for retailsale or as preparations or articles (for example,sulphur-treated bands, wicks and candles, andfly-papers).[CTH] (JPN) (US) (NZ) (BRA) (CH)
(EC)[CTSH] (CAN) (MEX) (SG)Submitted to CRO for decision
Issue n° 19
3808.10 - Insecticides As indicated at the heading level Decisions as specified for the heading
3808.20 - Fungicides
3808.30 - Herbicides, anti-sprouting products and
plant-growth regulators
3808.40 - Disinfectants
3808.90 - Other
38.09 Finishing agents, dye carriers to accelerate the
dyeing or fixing of dyestuffs and other productsand preparations (for ex ample, dressings and
mordants), of a kind used  in the textile, paper,
leather or like industries, not elsewhere
specified or included.[CTH] (EC) (CH) (CAN) (JPN) (NZ)
[CTSH] (US) (SG)Submitted to CRO for decision
Issue n° 20
3809.10 - With a basis of amylaceous substances As indicated at the heading level Decisions as specified for the headingG/RO/27/Add.1
Page 145HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
-O t h e r  :
3809.91 -- Of a kind used in the textile or like
industries
3809.92 -- Of a kind used in the paper or like
industries
3809.93  -- Of a kind used in the leather or like
industries
38.10 Pickling preparations for metal surfaces; fluxes
and other auxiliary preparations for soldering,brazing or welding; soldering, brazing or
welding powders and pastes consisting of metal
and other materials; preparations of a kindused as cores or coatin gs for welding electrodes
or rods.CTH Basket 1
3810.10 - Pickling preparations for metal surfaces;
soldering, brazing or welding powders and pastesconsisting of metal and other materialsAs indicated at the heading level Decisions as specified for the heading
3810.90 - Other
38.11 Anti-knock preparations, oxidation inhibitors,
gum inhibitors, viscosity improvers, anti-
corrosive preparations  and other prepared
additives, for mineral oils (including gasoline)or for other liquids used for the same purposesas mineral oils.[CTH] (JPN) (CAN) (MEX) (EC) (US)
(CH)(NZ)
[CTSH] (SG)Submitted to CRO for decision
Issue n° 21
- Anti-knock preparations : As indicated at the heading level Decisions as specified for the heading
3811.11 -- Based on lead compounds
3811.19 -- Other
- Additives for lubricating oils :
3811.21  -- Containing petroleum oils or oils
obtained from bituminous minerals
3811.29 -- Other
3811.90 - OtherG/RO/27/Add.1
Page 146
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
38.12 Prepared rubber accelerators; compound
plasticisers for rubber or  plastics, not elsewhere
specified or included; anti-oxidisingpreparations and other compound stabilisersfor rubber or plastics.CTH Basket 1
3812.10 - Prepared rubber accelerators As indicated at the heading level Decisions as specified for the heading
3812.20 - Compound plasticisers for rubber or
plastics
3812.30 - Anti-oxidising preparations and other
compound stabilisers for rubber or plastics
38.13  Preparations and charges for fire-
extinguishers; charged fire-extinguishinggrenades.CTH Basket 1
38.14 Organic composite solvents and thinners, not
elsewhere specified or in cluded; prepared paint
or varnish removers.CTH Basket 1
38.15 Reaction initiators, reaction accelerators and
catalytic preparations, not elsewhere specifiedor included.CTH Basket 1
- Supported catalysts : As indicated at the heading level Decisions as specified for the heading
3815.11 -- With nickel or nickel compounds as the
active substance
3815.12 -- With precious metal or precious metal
compounds as the active substance
3815.19 -- Other
3815.90 - Other
38.16 Refractory cements, mortars, concretes and
similar compositions, other than products o f
heading No. 38.01.CTH Basket 1
38.17 Mixed alkylbenzenes and mixed
alkylnaphthalenes, other than those of heading
No. 27.07 or 29.02.CTH Basket 1
3817.10 - Mixed alkylbenzenes As indicated at the heading level Decisions as specified for the heading
3817.20 - Mixed alkylnaphthalenesG/RO/27/Add.1
Page 147HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
38.18 Chemical elements doped for use in electronics,
in the form of discs, wafers or similar forms;chemical compounds doped for use inelectronics.[CTH]  (JPN) (US) (CAN) (MEX) (NZ)
(CH)[CTH;  orChange within this heading following thecutting into discs, wafers or similarforms, polishing or coating with an
epitaxial layer (EC)]Submitted to CRO for decision
Issue n° 22
[Value added rule] (SG)
38.19  Hydraulic brake fluids and other prepared
liquids for hydraulic transmission, not
containing or containing less than 70 % by
weight of petroleum oils or oils obtain ed frombituminous minerals.CTH Basket 1
38.20 Anti-freezing preparations and prepared de-
icing fluids.CTH Basket 1
38.21 Prepared culture me dia for development o f
micro-organisms.CTH Basket 1
38.22 Diagnostic or laboratory reagents on a backing
and prepared diagnostic or laboratory reagents
whether or not on a backing, other than thoseof heading No. 30.02 or 30.06.CTH Basket 1
38.23 Industrial monocarboxylic fatty acids; acid oils
from refining; industrial fatty alcohols.As indicated at the subhe ading level Decisions as specified for the subheading
- Industrial monocarboxylic fatty acids;
acid oils from refining :
3823.11 -- Stearic acid CTSH Basket 1
3823.12 -- Oleic acid CTSH Basket 1
3823.13 -- Tall oil fatty acids CTSH Basket 1
3823.19 -- Other CTSH Basket 1
3823.70 - Industrial fatty alcohols CTSH Basket 1G/RO/27/Add.1
Page 148
HS Code Number Description of G oods  Origin Criteria Notes Comments
AB C D E
38.24 Prepared binders for foundry moulds or cores;
chemical products and preparations of thechemical or allied industries (including thoseconsisting of mixtures of natural products), notelsewhere specified or included; residualproducts of the chemical or allied industries,
not elsewhere specified or included.As indicated at the subhe ading level Decisions as specified for the subheading
3824.10 - Prepared binders for foundry moulds or
coresCTSH Basket 1
3824.20 - Naphthenic acids, their water-insoluble
salts and their estersCTSH Basket 1
3824.30 - Non-agglomerated metal carbides mixed
together or with metallic bindersCTSH Basket 1
3824.40  - Prepared additives for cements, mortars
or concretesCTSH Basket 1
3824.50 - Non-refractory mortars and concretes CTSH Basket 1
3824.60 - Sorbitol other than that of subheading
No. 2905.44CTSH Basket 1
- Mixtures containing perhalogenated
derivatives of acyclic hydrocarbons containing twoor more different halogens :
3824.71 -- Containing acyclic hydrocarbons
perhalogenated only with fluorine and chlorineCTSH Basket 1
3824.79 -- Other CTSH Basket 1
3824.90 - Other CTSH Basket 1G/RO/27/Add.1
Page 149
TERMINOLOGY  GUIDE
I. Rules presented at heading level :
(a) If the rule is for the whole heading:
CTH - change to this heading from any other heading
(b) If the rule is for a split heading:
CTHS - change to this split heading from any othe r split of this heading or from any other
heading
CTH - change to this split heading from any other heading
(N.B.  change from any other split of this heading is excluded.)
II. Rules presented at subheading level:
(a) If the rule is for the whole subheading:
CTSH - change to this subheading from any other subheading or from any other heading
CTH - change to this subheading from any other heading
(N.B.  change from any other subheading of this heading is excluded.)
(b) If the rule is for a split subheading:
CTSHS - change to this split subheading from any other split of this subheading or from any
other subheading or heading
CTSH - change to this split subheading from any other subheading or heading  (N.B.  change
from any other split of this subheading is excluded)
CTH - change to this split subheading from any other heading
(N.B.  change from any other spl it of this subheading or from any other subheading of this heading is
excluded.)