G/RO/27/Add.1
Page 247
WCO doc. 42.583
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
___________________________________________________
CHAPTERS 68 TO 70
The Committee on Rules of Origin is invited to decide whether the products resulting from processes
described in Issues No. 7 to No. 11 have undergone their last substantial transformation.
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 “decisiontaken at the 13th TCRO Session” and the new referrals are indicated by the issue number, i.e. from
No. 7 to No. 11.G/RO/27/Add.1
Page 248
CHAPTERS 68 - 70
ISSUE NO. 7 : OBTAINING ARTICLES OF HEADING 68.13 FOR CLUTCHES, BRAKES OR
THE LIKE FROM FRICTION MATERIALS CLASSIFIED IN THE SAME
HEADING
OPTION A : Yes1. Heading 68.13 covers both friction materials in their primary forms ( i.e. in sheets, rolls,
strips, discs, rings, pads, etc.) and articles made from these materials for use as lining brake shoes,
clutch discs, etc. for vehicles or machinery.  obtaining these articles from primary form friction
materials involves sufficient processing to constitute a substantial transformation.
2. The origin rule for articles of this heading should be “CTHS”. (US) (CAN)OPTION B : No
3. Obtaining articles of heading 68.13 for clutches, brakes or the like form friction materials
classified in the same heading is not a substantial transformation.  origin can be confer on the articles
when they are made from materials classified in other headings.
4. The origin rule should be “CTH”. (AUS) (COL) (CH) (JPN) (MEX) (EC)RELEVANT HS CODES
ex 68.13 (a)
++++++++++
ISSUE No. 8 : THE CONVERSION OF WHITEWARE INTO GLAZED PRODUCTS
OPTION A : Yes
5. The production of glazed ceramic or porcelain products from unglazed whiteware calls for the
following processing:  first four layers are put on an unglazed whiteware namely: glazing, dextrin,
colours and lacq.  if glazing is already on the wh iteware, the composition of glazing must be known
exactly.  the whiteware is put into an oven, then the four layers melt or burn out (dextrin) and
integrate the whiteware.  in the oven temperature mu st be adjusted according to the material used for
the colours.  the colouring requires exact firing procedures and control in order not to jeopardize the
intensity of colours and, hence, the quality of th e whole product.  the colour pigments, the metal
oxides and additives have to be chosen in a way taking into account possible reactions with each other
and also with the glazing.  the painted whiteware must be resistant for cleaning in daily use and must
have specific properties to resist against thermal, mechanical and chemical corrosion.  a producer’sspecific know-how encompasses the factors required for these objectives to be met.G/RO/27/Add.1
Page 249
6. With the application of paints, glazing, dextrin and lacq according to specific design and
advantage knowledge, the whiteware has undergone  a substantial transformation into a new and
different product for specific uses.
7. The origin rule should be:
CTH or change within this heading through firing colours and lacq integrating the whiteware (CH)
(JPN) (CAN)
OPTION B : No8. The processes of painting, colouring or decorating and subsequent glazing done to the
whiteware do not significantly change the characteristics and uses of the ceramic or porcelain
products of headings 69.11 and 69.12.
9. In fact, the functionality of the product is determined by the time the product is at the
whiteware stage.  in the manufacturing process of taking clay to mould an item, bisquet firing,
glazing/colouring/decorating/lacquering/firing to sale of the item, the crucial step that gives
funtionality is the bisquet firing.  bisquet firing produces the whiteware product.  prior to that step, the
clay can be remoulded into another item.  after bisquet firing, the functionality of the item is fixed.only its colour and decorative features can be altered and hence its cost/value is only marginally
altered.  decoration does not cause the product to undergo any substantial transformation.
10. The origin rule for products of headings 69.11 and 69.12 should be:
CTH  (EC) (MEX) (US) (PHI) (TH) (AUS)
RELEVANT HS CODES
69.11 and 69.12
REFERENCE DOCUMENTS
41.711, 42.566
++++++++++
ISSUE No. 9 :  OBTAINING CUT GLASSWARE OF HEADING 70.10 FROM UNCUT
GLASSWARE (NOT ENGRAVED, CARVED, POLISHED, ETC.) OF THE
SAME HEADING
OPTION A : Yes, provided11. Cutting of uncut glassware may or may not entail a substantial transformation, depending on
the extent or the intricacy of the cutting work performed.  generally, glassware blanks have rough
edges and have not yet undergone cutting, polishing or other processing.  they are intermediary
products which cannot be sold at this stage.  the process of cutting converts blanks into final articles,
giving them their essential properties with incr eased value.  however, some glassware may undergo
mere finishing operations which only serve to remove any remaining roughness from the moulding orimprove the appearance of the glass material.  these are not substantial processing and should not be
treated as origin-conferring.G/RO/27/Add.1
Page 250
12. Furthermore, the term “cutting” does not have a standard definition in industry.  it covers
many processes such as cutting in a broad sense, carving, engraving, polishing, etc.  to allow the
distinction between substantial and simple processing  of glassware, the origin rule for glassware of
heading 70.10 that has undergone cutting should be drafted as:
CTH or change to this split heading when this change is attained by cutting of uncut glassware (not
engraved, carved, polished, etc.), and where the value added by cutting and incorporation of
originating material represents at least 50% of the ex-works price of the product.  (EC) (TH)
OPTION B : No13. Obtaining cut glassware of heading 70.10 from uncut glassware of the same heading is not a
substantial transformation. the cutting and polishing are but normal steps in glassware production.cutting and polishing would occur where the glassware blank was manufactured, except in a “cottage
industry” or “studio industry” style operation.  however, origin can be conferred to cut glassware of
this heading if it is produced from input products classified in other headings.
14. The origin rule should be:CTH  (AUS)
RELEVANT HS CODES
ex 70.10 (a)
REFERENCE DOCUMENTS
41.646
++++++++++
ISSUE No. 10 :  OBTAINING CUT GLASSWARE OF HEADING 70.13 FROM UNCUT
GLASSWARE (NOT ENGRAVED, CARVED, POLISHED, ETC.) OF THE
SAME HEADING
OPTION A : Yes, provided15. Cutting of uncut glassware may or may not entail a substantial transformation, depending on
the extent or the intricacy of the cutting work performed.  generally, glassware blanks have roughedges and have not yet undergone cutting, polishing or other processing.  they are intermediary
products which cannot be sold at this stage.  the process of cutting converts blanks into final articles,
giving them their essential properties with incr eased value.  however, some glassware may undergo
mere finishing operations which only serve to remove any remaining roughness from the moulding or
improve the appearance of the glass material.  these are not substantial processing and should not betreated as origin-conferring.
16. Furthermore, the term “cutting” does not have a standard definition in industry.  it covers
many processes such as cutting in a broad sense, carving, engraving, polishing, etc.  to allow the
distinction between substantial and simple processing  of glassware, the origin rule for glassware of
heading 70.13 that has undergone cutting should be drafted as:G/RO/27/Add.1
Page 251
CTH or change to this split heading when this chan ge is attained by cutting of uncut glassware (not
engraved, carved, polished, etc.), and where the value added by cutting and incorporation of
originating material represents at least 50% of the ex-works price of the product.  (EC)
OPTION B: No
17. Obtaining cut glassware of heading 70.13 fr om uncut glassware (not engraved, carved,
polished, etc.) of the same heading does not represent a substantial transformation.
18. The origin rule should be:
CTH or
substantial cutting and polishing of uncut and unpolished glass blanks of heading 70.13 in the
same country is deemed to confer origin. (US) (TH)
OPTION C: No
19. Cutting and polishing are but normal steps in glassware production.  obtaining cut glassware
of this heading from uncut glassware of the same heading does not amount to a substantial
transformation.
20. The origin rule should be:
CTH  (AUS) (CAN) (MEX)
RELEVANT HS CODES
ex 70.13 (a)
REFERENCE DOCUMENTS
41.646
++++++++++
ISSUE No. 11 :  OBTAINING CUT AND POLI SHED GLASSWARE OF HEADING 70.13 FROM
UNCUT AND UNPOLISHED GLASSWARE BLANKS OF THE SAME
HEADING
OPTION A: Yes21. The conversion into cut and polished glassware of heading 70.13 from uncut and unpolished
glassware blanks of the same heading by substantial cutting and polishing is deemed to be a
substantial transformation.
22. The origin rule should be:
CTH or substantial cutting and polishing of uncut and unpolished glassware blanks of heading 70.13
in the same country is deemed to confer origin. (US) (TH)
Option B: Yes, provided23. The process of cutting converts blanks into final articles and thereby giving them their
essential properties with increased value.  how ever, some glassware may undergo mere finishingG/RO/27/Add.1
Page 252
operations which only serve to remove any remaining roughness from the moulding or improve the
appearance of the glass material.  these are not substantial processing and should not be treated as
origin-conferring.  hence, by cutting alone it may not be enough to confer origin but a value added test
is considered necessary.
24. The origin rule should be:
CTH or change to this split heading when this chan ge is attained by cutting of uncut glassware (not
engraved, carved, polished, etc.), and where the value added by cutting and incorporation of
originating material represents at least 50% of the ex-works price of the product.  (EC)
OPTION C : No25. For glassware of heading 70.13, neither cutting nor cutting coupled with polishing can cause a
substantial transformation of the input product. however, origin can be conferred to cut glassware of
this heading if it is produced from input products classified in other headings.
26. The origin rule should be:
CTH  (AUS) (CAN) (MEX)
RELEVANT HS CODES
ex 70.13 (b)
REFERENCE DOCUMENTS
41.646G/RO/27/Add.1
Page 253
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 NOTE FOR CHAPTER 70 RETAINED BY THE TECHNICAL COMMITTEE
ON RULES OF ORIGIN FOR FURTHER DISCUSSION - DESIGNATED AS “BASKET 2”.G/RO/27/Add.1
Page 254
CHAPTER 68
Chapter Notes:
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 68 Articles of stone,  plaster, cement, asbestos,
mica or similar materials.
68.01 Setts, curbstones and flagstones, of natural
stone (except slate).CTH Basket 1
68.02 Worked monumental or building stone (except
slate) and articles thereo f, other than goods of
headings No. 68.01; mosaic cubes and the likeof natural stone (incl uding slate), whether or
not on a backing; artificially coloured granules,
chippings and powder, of natural stone
(including slate)As indicated at the subheading level
6802.10 - Tiles, cubes and similar articles, whether or not
rectangular (including square), the largestsurface area of which is capable of beingenclosed in a square the side of which is lessthan 7 cm; artificially coloured granules,
chippings and powderAs indicated at the split subheading level
ex 6802.10 (a) --Artificially coloured granules, chippings and
powder of natural stone (including slate)CTH, except from granules, chippings and
powder of slate of heading 25.14, or of
subheadings 2517.41 or 2517.49Basket 1
ex 6802.10 (b) -- Other CTSH Basket 1G/RO/27/Add.1
Page 255HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
-  Other monumental or building stone and articles
thereof, simply cut or sawn, with a flat or even
surface:
6802.21 -- Marble, travertine and alabaster CTH Basket 1
6802.22 -- Other calcareous stone CTH Basket 1
6802.23 -- Granite CTH Basket 1
6802.29 -- Other stone CTH Basket 1
-  Other:
6802.91 -- Marble, travertine and alabaster CTSH Basket 1
6802.92 -- Other calcareous stone CTSH Basket 1
6802.93 -- Granite CTSH Basket 1
6802.99 -- Other stone CTSH Basket 1
68.03 Worked slate and articles of slate or of
agglomerated slate.As indicated at the split heading level
ex 68.03 (a) - Articles of natural slate. CTHS Basket 1
ex 68.03 (b) - Other CTH Basket 1G/RO/27/Add.1
Page 256
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
68.04 Millstones, grindstones, grinding wheels and
the like, without frameworks, for grinding,sharpening, polishing, trueing or cutting, handsharpening or polishing stones, and partsthereof, of natural stone, of agglomerated
natural or artificial ab rasives, or of ceramics,
with or without part s of other materials.CTH Basket 1
6804.10 -  Millstones and grindstones for milling, grinding
or pulpingAs indicated at the heading level
-  Other millstones, grindstones,  grinding wheels
and the like:
6804.21 -- Of agglomerated synthetic or natural diamond
6804.22 -- Of other agglomerated abrasives or of ceramics
6804.23 -- Of natural stone
6804.30 - Hand sharpening or polishing stones
68.05 Natural or artificial abrasives powder or grain,
on a base of textile material, of paper, ofpaperboard or of other materials, whether or
not cut to shape or sewn or otherwise made up.CTH Basket 1
6805.10 -  On a base of woven textile fabric only As indicated at the heading level
6805.20 -  On a base of  paper or paperboard only
6805.30 -  On a base of other materialsG/RO/27/Add.1
Page 257HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
68.06 Slag wool, rock wool and similar mineral
wools; exfoliated vermiculite, expanded clays,foamed slag and similar expanded mineralmaterials; mixtures and articles of heat-insulating, sound-insulating or sound-
absorbing mineral materials, other than those
of heading No. 68.11 or 68.12 or of Chapter 69CTSH Basket 1
6806.10 - Slag wool, rock wool and similar mineral
wools (including intermixtures thereof), in
bulk, sheets or rolls.As indicated at the heading level
6806.20 - Exfoliated vermiculite, expanded clays,
foamed slag and similar expanded mineral
materials (including intermixtures thereof)
6806.90 - Other
68.07 Articles of asphalt or of similar materials (for
example, petroleum bitumen or coal tar pitch).CTH Basket 1
6807.10 - In rolls As indicated at the heading level
6807.90 - Other
68.08 Panels, boards, tiles, blocks and similar articles
of vegetable fibre, of straw or of shavings,chips, particles, sawdust or other waste, ofwood, agglomerated with cement, plaster or
other mineral binders.CTH Basket 1
68.09 Articles of plaster or of compositions based on
plaster.CTSH Basket 1G/RO/27/Add.1
Page 258
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
- Boards, sheets, panels, tiles and similar
articles, not ornamented:As indicated at the heading level
6809.11 -- Faced or reinforced with paper or paperboard
only
6809.19 -- Other
6809.90 - Other articles
68.10 Articles of cement, of  concrete or of artificial
stone, whether or not reinforcedAs indicated at the subheading level
- Tiles, flagstones, bricks and similar articles:
6810.11 -- Building blocks and bricks CTH Basket 1
6810.19 -- Other CTH Basket 1
-  Other articles:
6810.91 -- Prefabricated structural components for
building or civil engineeringCTSH Basket 1
6810.99 -- Other CTSH Basket 1
68.11 Articles of asbestos-cemen t, of cellulose fibres-
cement or the likeCTSH Basket 1
6811.10 - Corrugated sheets As indicated at the heading level
6811.20- Other sheets, panels, tiles and similar articles
6811.30 - Tubes, pipes and tube or pipe fittings
6811.90 -  Other articlesG/RO/27/Add.1
Page 259HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
68.12 Fabricated asbestos fibres; mixtures with a
basis of asbestos or with a basis of asbestos andmagnesium carbonate;  articles of such
mixtures or of asbestos (for example, thread,woven fabric, clothing, headgear, footwear,
gaskets), whether or no t reinforced, other than
goods of heading No. 68.11 or 68.13.As indicated at the subheading level
6812.10 - Fabricated asbestos fibres; mixtures with a
basis of asbestos or with a basis of asbestos
and magnesium carbonateCTH Basket 1
6812.20 - Yarn and thread CTSH Basket 1
6812.30 - Cords and string, whether or not plaited [CTH] (PHI) Submitted to CRO for decision
[CTSH]See Issue No. 3, doc. 42.269  dd.
10.3.98
[CTSH, except from subheading 6812.20]
(JPN) (US)
6812.40 - Woven or knitted fabric CTSH Basket 1
6812.50 - Clothing, clothing accessories, footwear and
headgearCTSHBasket 1
6812.60 - Paper, millboard and felt CTSH Basket 1
6812.70 - Compressed asbestos fibre jointing, in sheets
or rollsCTSH Basket 1
6812.90 -    Other CTSH Basket 1G/RO/27/Add.1
Page 260
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
68.13 Friction materials and articles thereof (for
example, sheets, rolls, strips, segments, discs,washers, pads), not mounted, for brakes, forclutches or the like, with a basis of asbestos, ofother mineral substances or of cellulose,
whether or not combined with textile or other
materials.As indicated at the split heading level
ex 68.13 (a) - Articles for brakes, clutches or the like [CTHS] (US) (CAN)
[CTH] (COL) (CH) (EC) (JPN) (MEX)
(AUS)Submitted to CRO for decision
Issue No. 7
ex 68.13 (b) - Other CTH Basket 1
Decision taken at the 13th TCRO
Session
6813.10 - Brake linings and pads As indicated at the split heading level
6813.90 - Other
68.14 Worked mica and articl es of mica, including
agglomerated or reconstituted mica, whether
or not on a support of paper paperboard orother materials.As indicated at the split heading level
ex 68.14 (a) - Articles of mica CTHS Basket 1
ex  68.14 (b) - Other CTH Basket 1
6814.10 - Plates, sheets and strips of agglomerated or
reconstituted mica, whether or not on a supportAs indicated at the split heading level
6814.90 - OtherG/RO/27/Add.1
Page 261HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
68.15 Articles of stone or of other mineral substances
(including carbon fib res, articles of carbon
fibres and articles of peat), not elsewhere
specified or included.As indicated at the subheading and split
subheading levels.
6815.10 -  Non-electrical articles of graphite or other
carbonAs indicated at the split subheading level
ex 6815.10(a) --  Carbon fibers CTH Basket 1
ex 6815.10(b) --  Other CTSHS Basket 1
6815.20 -  Articles of  peat CTH Basket 1
-  Other articles
6815.91 --  Containing magnesite, dolomite or chromite CTH Basket 1
6815.99 -- Other CTH Basket 1G/RO/27/Add.1
Page 262
CHAPTER 69
Chapter Notes:
HS Code
numberDescription of goods Origin criteria Notes Comments
AB CD E
Chapter 69 Ceramic products
69.01 Bricks, blocks, tiles and other ceramic goods
of siliceous fossil meals (for example,
kieselguhr, tripolite or diatomite) or similarsiliceous earths.CTH Basket 1
69.02 Refractory bricks, blocks, tiles and similar
refractory ceramic constructional goods,other than those of siliceous fossil meals or
similar siliceous earths.CTH Basket 1
6902.10 - Containing by weight, singly or together, more
than 50% of the elements Mg, Ca or Cr,
expressed as MgO, CaO or Cr 2 O3As indicated at the heading level
6902.20 -- Containing by weight more than 50% of
alumina (Al 2O3), of silica (SiO 3), or of a mixture
or compound of these products
6902.90 - OtherG/RO/27/Add.1
Page 263HS Code
numberDescription of goods Origin criteria Notes Comments
AB CD E
69.03 Other refractory ceramic goods (for example,
retorts, crucibles, muffles, nozzles, plugs,supports, cupels, tubes, pipes, sheaths androds), other than those of siliceous fossil,
meals or of similar siliceous earths.CTH Basket 1
6903.10 -  Containing by weight more than 50% of
graphite or other carbon or of a mixture of these
productsAs indicated at the heading level
6903.20 -  Containing by weight more than 50% of
alumina (Al 2O3), or of a mixture or compound of
alumina and of silica (SiO 3)
6903.90 -  Other
69.04 Ceramic building bricks, flooring blocks,
support or filler tiles and the like.CTH Basket 1
6904.10 -  Building bricks As indicated at the heading level
6904.90 -  Other
69.05 Roofing tiles, chimney-pots, cowls, chimney
liners, architectural ornaments and other
ceramic constructional goods.CTH Basket 1
6905.10 -  Roofing tiles As indicated at the heading level
6905.90 -  Other
69.06 Ceramic pipes, conduits, guttering and pipe
fittings.CTH Basket 1G/RO/27/Add.1
Page 264
HS Code
numberDescription of goods Origin criteria Notes Comments
AB CD E
69.07 Unglazed ceramic flags  and paving, hearth or
wall tiles; unglazed cera mic mosaic cubes and
the like, whether or not on a backing.CTH Basket 1
6907.10 - Tiles, cubes and similar articles, whether or not
rectangular, the  largest surface area of which iscapable of being enclosed in a square the side of
which of less than 7 cmAs indicated at the heading level
6907.90 - Other
69.08 Glazed ceramic flags and paving, hearth or
wall tiles; glazed ceramic mosaic cubes andthe like, whether or not on a backing.[CTH]
[CTH, except from heading 69.07]Submitted to CRO for decision
See Issue No.1, doc. 41.824 dd.
17.10.97
6908.10 -   Tiles, cubes and similar articles, whether or
not rectangular, the  largest surface area ofwhich is capable of being enclosed in a square
the side of which of less than 7 cmAs indicated at the heading level
6908.90 -  Other
69.09 Ceramic wares for laboratory, chemical or
other technical uses; ceramic troughs, tubs
and similar receptacles of a kind used inagriculture; ceramic pots, jars and similararticles of a kind used  for the conveyance or
packing of goods.CTH Basket 1
-  Ceramic wares for laboratory, chemical or
other technical uses:As indicated at the heading level
6909.11 -- Of porcelain or chinaG/RO/27/Add.1
Page 265HS Code
numberDescription of goods Origin criteria Notes Comments
AB CD E
6909.12 --  Articles having a hardness equivalent to 9 or
more on the Mohs scaleAs indicated at the heading level
6909.19 -- Other
6909.90 -  Other
69.10 Ceramic sinks, wash basins, wash basin
pedestals, baths, bidets, water closet pans,
flushing cisterns, urinals and similar sanitary
fixtures.CTH Basket 1
6910.10 -  Of porcelain or china As indicated at the heading level
6910.90 -  Other
69.11 Tableware, kitchenware, other household
articles and toilet articles, of porcelain or
china.[CTH] (EC) (MEX) (US) (PHI) (TH) (AUS) Submitted to CRO for decision
Issue No. 8
[CTH or change within this heading through
firing colours and lacq integrating the
whiteware.] (CH) (JPN) (CAN)
6911.10 -  Tableware and kitchenware As indicated at the heading level
6911.90 -  OtherG/RO/27/Add.1
Page 266
HS Code
numberDescription of goods Origin criteria Notes Comments
AB CD E
69.12 Ceramic tableware, kitchenware, other
household articles and toilet articles, other
than of porcel ain or china.[CTH] (EC) (MEX) (US) (PHI) (TH) (AUS) Submitted to CRO for decision
Issue No. 8
[CTH or change within this heading through
firing colours and lacq integrating the
whiteware.] (CH) (JPN) (CAN)
69.13 Statuettes and other ornamental ceramic
articles.CTH Basket 1
6913.10 -  Of porcelain or china As indicated at the heading level
6913.90 -  Other
69.14 Other ceramic articles. CTH Basket 1
6914.10 -  Of porcelain or china As indicated at the heading level
6914.90 -  OtherG/RO/27/Add.1
Page 267CHAPTER 70
Chapter Notes:
[For heading 70.19, those rules which refer to a change of subheading shall not apply to changes which are the result solely of  trimming or cutting.]
(JPN) (US) (CAN) (MEX)  (Basket 2)
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 70 Glass and glassware
70.01 Cullet and other waste and scrap of glass;
glass in the mass.As indicated at the split heading level
ex 70.01(a) - Cullet and other waste and scrap of glass The country of origin of cullet and other waste
and scrap of glass is the country in which the
goods are derived or collected frommanufacturing or processing operations or from
consumptionBasket 1
ex 70.01(b) - Glass in the mass CTHS Basket 1
70.02 Glass in balls (other than microspheres of
heading No. 70.18), rods or tubes, unworkedCTH Basket 1
7002.10 -  Balls As indicated at the heading level.
7002.20 -  Rods
-  Tubes:
7002.31 -- Of fused quartz or other fused silicaG/RO/27/Add.1
Page 268
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7002.32 -- Of other glass having a linear coefficient of
expansion not exceeding 5 x 10-6  per Kelvin
within a temperature range of 00 C to 3000 CAs indicated at the heading level.
7002.39 --  Other
70.03 Cast glass and rolled glass, in sheets or
profiles, whether or not having an absorbent,
reflecting or non-refl ecting layer, but not
otherwise workedCTH Basket 1
-  Non-wired sheets As indicated at the heading level.
7003.12 -- Coloured throughout the mass (body tinted),
opacified, flashed or having an absorbent,reflecting or non-reflecting layer
7003.19 -- Other
7003.20 -  Wired sheets
7003.30 -  Profiles
70.04 Drawn glass and blown glass, in sheets,
whether or not havi ng an absorbent,
reflecting or non-refl ecting layer, but not
otherwise worked.CTH Basket 1
7004.20 - Glass, coloured throughout the mass (body
tinted), opacified, flashed or having an
absorbent reflecting or non-reflecting layer.As indicated at the heading level.
7004.90 -  Other glassG/RO/27/Add.1
Page 269HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.05 Float glass and surface ground or polished
glass, in sheets, whether or not having anabsorbent, reflecting or  non-reflecting layer,
but not otherwise worked.[CTH]
[CTH, except from headings 70.03 and 70.04]Submitted to CRO for decision
See Issue No. 2, doc. 41.824 dd. 17. 10.
97
7005.10 -  Non-wired glass, having an absorbent,
reflecting or non-reflecting layerAs indicated at the heading level.
-  Other non-wired glass:
7005.21 -- Coloured throughout the mass (body tinted),
opacified, flashed or merely surface ground
7005.29 --  Other
7005.30 - Wired glass
70.06 Glass of heading No. 70.03, 70.04 or 70.05,
bent, edge-worked, engraved, drilled,enamelled or otherwise worked, but not
framed or fitted with other materials.As indicated at the split heading level
ex 70.06(a) -  Thin dielectric or metallic film coated flat
glass*CTHS Basket 1
ex 70.06(b) -  Other CTH, except from heading 70.03, 70.04 or
70.05Basket 1
70.07 Safety glass, consisting of toughened
(tempered) or laminated glass.CTH Basket 1
                                                     
* Glass of this split heading consists of a glass substrate with multiple coatings applied in accordance with the following tech nologies :
  -  physical vapor deposition by thermal evaporation  -  sputtering
  -  chemical vapor depositionG/RO/27/Add.1
Page 270
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
-  Toughened (tempered) safety glass As indicated at the heading level
7007.11 -- Of size and shape suitable for incorporation
in vehicles, aircraft, spacecraft or vessels
7007.19 -- Other
-   Laminated safety glass
7007.21 -- Of size and shape suitable for incorporation
in vehicles, aircraft, spacecraft or vessels
7007.29 --  Other
70.08 Multiple-walled insulating units of glass. CTH Basket 1
70.09 Glass mirrors, whether or not framed,
including rear-view mirrors.CTH Basket 1
7009.10 -  Rear-view mirrors for vehicles As indicated at the heading level
-  Other
7009.91 -- Unframed
7009.92 -- FramedG/RO/27/Add.1
Page 271HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.10 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of akind used for the conveyance or packing ofgoods; preserving jars of glass; stoppers, lids
and other closures, of glass.As indicated at the split heading level
ex 70.10 (a) - Cut [CTH] (AUS) Submitted to CRO for decision
[CTH; or
Change to this split heading when this change is
attained by cutting of uncut glassware (notengraved, carved, polished, etc.), and where thevalue added by cutting and incorporation of
originating material represents at least 50% of
the ex-works price of the product.] (EC) (TH)Issue No. 9
ex 70.10 (b) - Other CTH Basket 1
Decision taken at the 13th TCRO Session
7010.10 -  Ampoules As indicated at the split heading level.
7010.20 -  Stoppers, lids and other closures
-  Other, of a capacity:
7010.91 -- Exceeding 1  l
7010.92 -- Exceeding 0.33 l but not exceeding 1 l
7010.93 -- Exceeding 0.15 l but not exceeding 0.33 l
7010.94 -- Not exceeding 0.15 lG/RO/27/Add.1
Page 272
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.11 Glass envelopes (including bulbs and tubes),
open, and glass part s thereof, without
fittings, for electric la mps, cathode-ray tubes
or the like.CTH Basket 1
7011.10 -  For electric lighting As indicated at the heading level.
7011.20 -  For cathode-ray tubes
7011.90 -  Other
70.12 Glass inner for vacuum flasks or for other
vacuum vessels.CTH Basket 1
70.13 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similarpurposes (other than that of heading No.
70.10 or 70.18).As indicated at the split heading level
ex 70.13 (a) - Cut [CTH; or
Change to this split heading when this change is
attained by cutting of uncut glassware (notengraved, carved, polished, etc.), and where thevalue added by cutting and incorporation oforiginating material represents at least 50% of
the ex-works price of the product.] (EC)Submitted to CRO for decision
Issue No. 10
[CTH; or
Substantial cutting and polishing of uncut and
unpolished glassware blanks of heading 70.13in the same country is deemed to confer origin.]
(US) (TH)
[CTH ] (AUS) (CAN) (MEX)G/RO/27/Add.1
Page 273HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
ex 70.13 (b) - Cut and polished glassware [CTH; or
Substantial cutting and polishing of uncut and
unpolished glassware blanks of heading 70.13in the same country is deemed to confer origin.]
(US) (TH)Submitted to CRO for decision
Issue No. 11
[CTH; or
Change to this split heading when this change is
attained by cutting of uncut glassware (notengraved, carved, polished, etc.), and where the
value added by cutting and incorporation of
originating material represents at least 50% ofthe ex-works price of the product.] (EC)
[CTH] (AUS) (CAN) (MEX)
ex 70.13 (c) - Other CTH Basket 1
Decision taken at the 13th TCRO Session
7013.10 -  Of glass-ceramics As indicated at the split heading level.
-  Drinking glasses other than of glass-ceramics:
7013.21 -- Of  lead crystal
7013.29 -- Other
Glassware of a kind used for table (other than
drinking glasses) or kitchen purposes other than
of glass-ceramics
7013.31 -- Of lead crystalG/RO/27/Add.1
Page 274
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7013.32 -- Of glass having a linear coefficient of
expansion not exceeding 5 x 10-6  per Kelvin
within a temperature range of 00 C to 3000 CAs indicated at the split heading level.
7013.39 -- Other
-  Other glassware
7013.91 --  Of lead crystal
7013.99 -- Other
70.14 Signalling glassware and optical elements of
glass (other than those of heading No. 70.15),
not optically worked.CTH Basket 1
70.15 Clock or watch glasses and similar glasses,
glasses for non-co rrective or corrective
spectacles, curved, bent , hollowed or the like,
not optically worked ; hollow glass spheres
and their segments, for the manufacture of
such glasses.CTH Basket 1
7015.10 -  Glasses for corrective spectacles As indicated at the heading level
7015.90 -  OtherG/RO/27/Add.1
Page 275HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.16 Paving blocks, slabs, bricks, squares, tiles
and other articles of pressed or mouldedglass, whether or not wired, of a kind usedfor building or construction purposes; glasscubes and other glass smallwares, whether or
not on a backing, for mosaics or  similar
decorative purposes; leaded lights and thelike; multicellular or foam glass in blocks,
panels, plates, shells or similar foams.CTH Basket 1
7016.10 -  Glass cubes and other glass smallwares,
whether or not on a backing, for mosaics or
similar decorative purposesAs indicated at the heading level
7016.90 -  Other
70.17 Laboratory, hygienic  or pharmaceutical
glassware, whether or not graduated or
calibrated.CTH Basket 1
7017.10 - Of fused quartz or other fused silica As indicated at the heading level
7017.20 - Of other glass having a linear coefficient of
expansion not exceeding 5 x 10-6  per Kelvin
within a temperature range of 00 C to 3000 C
7017.90 - OtherG/RO/27/Add.1
Page 276
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.18 Glass beads, imitation pearls, imitation
precious or semi-precious stones and similarglass smallwares, and articles thereof other
than imitation jewellery; glass eyes otherthan prosthetic articles; statuettes and other
ornaments of lamp-worked glass, other than
imitation jewellery; gl ass microspheres not
exceeding 1 mm in diameter.CTH Basket 1
7018.10 -  Glass beads, imitation pearls, imitation
precious or semi-precious stones and similar
glass smallwaresAs indicated at the heading level
7018.20 -  Glass miscrospheres not exceeding 1 mm in
diameter
7018.90 -  Other
70.19 Glass fibres (including glass wool) and
articles thereof (for example, yarn, wovenfabrics):As indicated at the subheading level
- Slivers, rovings, yarn and chopped strands:
7019.11-- Chopped strands, of a length of not more
than 50 mmCTH Basket 1
7019.12 -- Rovings CTH Basket 1G/RO/27/Add.1
Page 277HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7019.19 -- Other As indicated at the split subheading level
ex7019.19(a) --- Yarn [CTH] Submitted to CRO for decision
[CTSHS]See Issue No. 4, doc. 42.269 dd. 10.3.98
ex 7019.19(b) --- Other CTH Basket 1
- Thin sheets (voiles), webs,
mats, mattresses, boards and
similar nonwoven products:
7019.31 -- Mats CTSH Basket 1
7019.32 -- Thin sheets (voiles) CTSH Basket 1
7019.39 -- Other CTSH Basket 1
7019.40 -  Woven fabrics of rovings. CTSH Basket 1
- Other woven fabrics:
7019.51 -- Of a width not exceeding 30 cm [CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)[CTSH, except from subheading 7019.39 or
7019.90] (EC)Submitted to CRO for decision
See Issue No. 5, doc. 42.269 dd. 10.3.98G/RO/27/Add.1
Page 278
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7019.52 -- Of a width exceeding 30 cm, plain weave,
weighing less than 250 g/m2, of filaments
measuring per single yarn not more than
136 tex[CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)[CTSH, except from subheading 7019.39 or
7019.90] (EC)Submitted to CRO for decision
See Issue No. 5, doc. 42.269 dd. 10.3.98
7019.59 -- Other [CTH]
[CTSH] (JPN) (US) (CAN) (MEX) (HK)
[CTSH, except from subheading 7019.39 or
7019.90] (EC)Submitted to CRO for decision
See Issue No. 5, doc. 42.269 dd. 10.3.98
7019.90 - Other [CTH]
[CTSH][CTSH, except from subheadings 7019.40,
7019.51, 7019.52 or 7019.59]Submitted to CRO for decision
See Issue No. 6, doc. 42.269 dd. 10.3.98
[As indicated at the split subheading level]
(EC)
ex 7019.90 (a) -- Articles [CTSH from fibres or yarn of any subheading](EC)
ex 7019.90 (b) -- Other [CTH] (EC)
70.20 Other articles of glass. CTH Basket 1G/RO/27/Add.1
Page 279
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 ot her 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 split of  this subheading or from any other
subheading of this heading is excluded.)G/RO/27/Add.1
Page 280
WCO doc. 42.383
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 Annex)
RULES OF ORIGIN RETAINED BY THE TECHNICAL COMMITTEE ON RULES OF ORIGIN FOR
FURTHER DISCUSSION
(Designated as “Basket 2” in Annex)
CHAPTER 71
The Committee on Rules of Origin is invited to decide whether the products resulting from processes
described below have undergone their last substantial transformation.
For ease of reference this document also reproduces Issue No. 1 previously referred to the Committee
on Rules of Origin in Doc. 41.846.G/RO/27/Add.1
Page 281
ISSUES FOR DECISION
ISSUE NO. 1 : PLATING OF SILVER IN SEMI-MANUFACTURED FORMS WITH GOLD
AND PLATINUM; PLATING OF GOLD IN SEMI-MANUFACTURED FORMS
WITH PLATINUM
Option A
1. Plating of silver with gold and platinum by galvanization and plating of gold with platinum by
galvanization are the last substantial transformation of the products obtained.
2. The process used to obtain these products consists of covering the silver with a fine layer of
gold or platinum and the gold with a fine layer of platinum.  the deposit made in this way alters andstrengthens the qualities of both precious metals : the silver is protected against tarnishing, rendering
it more suitable for various uses, especially for tableware and electrical connectors; the strength of the
gold is increased and it is used principally in jewellery and watch casings.  the products obtained are
new products insofar as their properties differ from those of the worked products.
3. The rule of origin must therefore be based on a change of split subheading, i.e. change to split
subheadings ex 7106.92 (a) and ex 7108.13 (a) from any other split subheading.
The origin criterion should be : CTSHS (EC,TH)
Option B
4. Gold and platinum plating of silver in semi -manufactured forms and platinum plating of gold
in semi-manufactured forms are not the last substantial transformation of these products.
5. These operations consist of depositing, by galvanization (an electrolytic process), an
extremely fine layer of gold or platinum on a silver or gold base.  the process used is not particularly
complex; the initial product’s intrinsic properties are not altered; the operation does not thereforeresult in a new product.
6. The rule of origin must therefore be based on a change of subheading, i.e. change to
subheadings 7106.92 and 7108.13 from any other subheading.
The origin criterion should be : CTSH
RELEVANT HS CODES
7106.92
7108.13
REFERENCE DOCUMENT
Report of the 4th Session (D oc. 40.245, Annexes G/1 and G/2)
++++++++++
ISSUE No. 2: WORKING OF DIAMONDS AND PRECIOUS AND SEMI-PRECIOUS 
STONESG/RO/27/Add.1
Page 282
(a) Working of industrial diamonds
OPTION A : Yes
7. The working of industrial diamonds from unworked or simply sawn, cleaved or bruted
diamonds is a substantial transformation. unworked industrial diamonds are raw stones which have tobe cut to a desired shape to be used on tools or machine accessories for drilling, cutting diamonds, etc.
for which the structure and the shape of the diamonds used are of great importance. operations to give
them a final form for fitting onto tools or machin e accessories changes the characteristics of the
diamonds and defines their uses.
The origin criterion should be : CTSH (EC, HK, IND, EGY, TH)
OPTION B : No8. The working of industrial diamonds from unworked or simply sawn, cleaved or bruted
diamonds is not a substantial transformation.  operations to give them a final form for fitting onto
tools or machine accessories does not fundamentally alter the diamonds’ characteristics.
The origin criterion should be : The country in which these products are obtained in their natural or
unprocessed state (JPN, CAN, CH, MEX, PHI, US, SEN, AUS, BRA)
RELEVANT HS CODE :
7102.29
(b) Working of non-industrial diamonds a nd precious and semi-precious stones
OPTION A : Yes
9. The working of non-industrial diamonds a nd precious and semi-precious stones from
unworked or simply sawn, cleaved or bruted diamonds and stones is a substantial transformation.
uncut diamonds and precious and semi-precious stones are raw stones, the use and commercial
interest of which are determined by their shape and characteristics after working. moreover, working
of stones requires a very specialised knowledge and precision.
10. The process of working diamonds is the following : first, the raw stone is sawn into two parts;
the largest part is bruted and sawn or cut using a laser in order to prepare the diamond. a first facetting
is carried out to know the structure of the stone which will determine the way it will be cut. then, large
facettes are created on which new facettes are polished. precious and semi-precious stones undergo
the same type of processing, the structure of these stones being moreover more complex.
11. It should be noted that facetting is not the only process of working stones. stones can be
engraved, drilled, prepared as doublets or triplets, etc.. these processes should also be regarded as
substantial transformation.
12. Lastly, on a technical point of view, it is nearly impossible to determine the origin of the
country of extraction of a stone after working. indeed, most of the impurities have disappeared and the
colour may have changed.
The origin criterion should be : CTSH ( EC, HK, IND, EGY, TH)
OPTION B : Yes, provided that
13. Working of non-industrial diamonds and preci ous and semi-precious stones from unworked
or simply sawn, cleaved or bruted diamonds and stones is a substantial transformation, provided thatG/RO/27/Add.1
Page 283
the goods are cut or ground to final shape and polished.  these operations, significantly alter the
characteristics of the diamonds and stones.
The origin criterion should be : CTSH provided that the goods are cut or ground to final shape and
polished (BRA, US, PHI)
OPTION C : No
14. Working of non-industrial diamonds and preci ous and semi-precious stones from unworked
or simply sawn, cleaved or bruted diamonds and stones is not a substantial transformation.  the
operations undertaken do not fundamentally alter the characteristics of the diamonds or stones.
The origin criterion should be : The country in which these goods are obtained in their natural or
unprocessed states (JPN, CAN, CH, MEX, SEN, AUS)
RELEVANT HS CODES :
7102.39, 7103.91, 7103.99
(c) Working of synthetic or reconstructed stones
OPTION A : Yes15. The working of synthetic or reconstructed stones from unworked or simply sawn or roughly
shaped stones is a substantial transformation.  the considerations regarding natural stones are alsorelevant for synthetic and reconstructed stones (see above).
The origin criterion should be : CTSH (EC, EGY, HK, TH)
OPTION B : Yes, provided that
16. Working of synthetic or reconstructed stones from unworked or simply sawn or roughly
shaped stones is a substantial transformation provided that the goods are cut or ground to final shape
and polished.  these operations, significantly alter the characteristics of the stones.
The origin criterion should be : CTSH provided that the goods are cut or ground to final shape and
polished (BRA, US, PHI)
OPTION C : No17. Working of synthetic or reconstructed stones from unworked or simply sawn or roughly
shaped stones is not a substantial transformation. the operations do not fundamentally alter the
characteristics of the stones.
The origin criterion should be : The country in which these goods are obtained in their unworked state
(JPN, CAN, CH, MEX, SEN, AUS)
RELEVANT HS CODE :
7104.90
+++++++++G/RO/27/Add.1
Page 284
ISSUE No. 3 : MANUFACTURE OF ARTICLES OF JEWELLERY, GOLDSMITH'S WARES
AND OTHER ARTICLES OF PRECIOUS METAL, OR OF METAL CLAD WITH
PRECIOUS METAL FROM PARTS
OPTION A : Yes
18. The manufacture of articles of jewellery, goldsmith's wares and other articles of precious
metal or of metal clad with precious metal from parts is a substantial transformation.
The origin criterion should be : CTHS (US, HK, JPN, MEX, CH, CAN)
OPTION B : Yes, provided19. The manufacture of jewellery, articles of goldsmith’s wares, and other articles of precious
metal or of metal clad with precious metal from parts is a substantial transformation provided the
change is not the result of solely gluing, setting or mounting (AUS)
The origin criterion should be : CTHS, provided the change is not the result of solely gluing, setting
or mounting (AUS)
OPTION C : No
20. The manufacture of jewellery, articles of goldsmith's wares, and other articles of precious
metal or of metal clad with precious metal from parts is not a substantial transformation.
The origin criterion should be : CTH (EC)
RELEVANT HS CODES :
ex71.13(a), ex71.14(a), ex71.15(a)
++++++++
ISSUE No. 4 : MANUFACTURE OF ARTICLES OF NATURAL OR CULTURED PEARLS,
PRECIOUS AND SEMI-PRECIOUS STONES, SYNTHETIC ORRECONSTRUCTED, FROM PEARLS OR STONES
OPTION A : Yes21. The manufacture of articles of natural or cultured pearls, precious and semi-precious stones,
synthetic or reconstructed, from pearls or stones is a substantial transformation.
The origin criterion should be : CTH (US, CH, JPN, TH)
OPTION B : Yes, provided that22. The manufacture of articles of natural or cultured pearls, precious and semi-precious stones,
synthetic or reconstructed, from pearls or stones is a substantial transformation provided that it is notlimited to permanent stringing, of the pearls or stones.
The origin criterion should be : CTH, except from heading 71.01 to 71.04 when the change is only the
result of permanent stringing, of the pearls or stones (AUS, CAN, HK, MEX)G/RO/27/Add.1
Page 285
OPTION C : No
23. The manufacture of articles of natural or cultured pearls, precious and semi-precious stones,
synthetic or reconstructed, from pearls or stones is not a substantial transformation.
The origin criterion should be : CTH, except from headings 71.01 through 71.04 (EC)
RELEVANT HS CODE :
71.16G/RO/27/Add.1
Page 286
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”;G/RO/27/Add.1
Page 287CHAPTER 71
[ Chapter Notes :
1. For the purposes of this Chapter, whenever the product-specific rules refer to this Note, the covered goods shall originate in the country from which the mineral was
extracted or otherwise obtained in its natural or unprocessed state.
2. For the purposes of this Chapter, whenever finished goods are produced from blanks or other unfinished forms classified in t he same heading or  subheading as the
finished goods, they shall originate in the country in which the goods were finished, provided that :
(a) In their imported prefinished condition, the blanks or unfinished forms were not capable of being sold in their condition a s imported or of functioning for their
ultimate use and have not been advanced beyond cleaning or working to remove flash, sprues, burrs or similar excess material, a nd
(b) The blanks or unfinished goods are configured to final shape by significant removal of material (other than by edge-working process). (US)
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 Annex A and application of the product specific rules of this Annex does not re sult in a determination of a single
country of origin, the country of origin shall be the country from which the materials (taken together) that predominate by wei ght over all other materials (taken
together) obtained from any other single country. (US)  Basket 2 ]G/RO/27/Add.1
Page 288
CHAPTER 71
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 71 Natural or cultured pearls, precious or semi-
precious stones, precious metals, metals clad
with precious metal, and articles thereof;imitation jewellery; coin
71.01 Pearls, natural or cultured, whether or not
worked or graded but not strung,  mountedor set; pearls, natural or cultured,temporarily strung for convenience of
transport.The country of origin  of the pearl of this
heading is the country where the cultured pearlwas cultured or the mollusc containing naturalpearl was gathered.Basket 1
71.02 Diamonds, whether or not worked, but not
mounted or set.As indicated at  subheading level
7102.10 - Unsorted The origin of the goods shall be the country in
which the goods of this subheading are obtained
in their natural or unprocessed stateBasket 1
- Industrial :
7102.21 -- Unworked or simply sawn, cleaved or bruted The origin of the goods shall be the country in
which the goods of this subheading are obtainedin their natural or unprocessed stateBasket 1G/RO/27/Add.1
Page 289HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7102.29 -- Other [CTSH (EC) (EGY)(HK) (IND)(TH) ] Referred to CRO for
decision
Issue 2 (a)
[The origin of the goods shall be the country in
which the goods of this subheading are obtained
in their natural or unprocessed state (JPN)
(CAN) (CH) (MEX) (PHI) (SEN)(US) (BRA)
(AUS) ]
- Non-industrial :
7102.31 -- Unworked or simply sawn, cleaved or
brutedThe origin of the goods shall be the country in
which the goods of this subheading are obtainedin their natural or unprocessed stateBasket 1
7102.39 -- Other [CTSH (EC) (EGY)(HK) (IND) (TH) ] Referred to CRO for
decision
Issue 2 (b)
[CTSH  provided the goods are cut or ground to
final shape and polished (PHI,US, BRA) ]
[The origin of the goods shall be the country in
which the goods of this subheading are obtainedin their natural or unprocessed state (JPN)
(CAN) (CH) (MEX) (SEN) (AUS) ]G/RO/27/Add.1
Page 290
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
71.03 Precious stones (other than diamonds) and
semi-precious stones, whether or not worked
or graded but not strung, mounted or set;ungraded precious stones (other thandiamonds) and semi-precious stones,temporarily strung for convenience of
transport.See subheadings
7103.10 - Unworked or simply sawn or roughly shaped The origin of the goods shall be the country in
which the goods of this subheading are obtained
in their natural or unprocessed stateBasket 1
- Otherwise worked :
7103.91 -- Rubies, sapphires and emeralds [CTSH  (HK) (EC)(EGY) (IND)(TH)] Referred to CRO for
decision
Issue 2 (b)
[CTSH provided the goods are cut or ground to
final shape and polished (PHI) (US)
(BRA)]
[The origin of the goods shall be the country in
which the goods of this subheading areobtained in their natural or unprocessedstate (JPN) (CAN) (CH) (MEX) (SEN)
(AUS)]G/RO/27/Add.1
Page 291HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7103.99 -- Other [CTSH  (HK) (EC) (EGY) (IND)(TH)]
[ CTSH provided the goods are cut or ground to
final shape and polished (PHI) (US) (BRA)]Referred to CRO for
decision
Issue 2 (b)
[The origin of the goods shall be the country in
which the goods of this subheading are
obtained in their natural or unprocessed
state (JPN) (CAN) (CH) (MEX) (SEN)(AUS)]
71.04 Synthetic or reconstructed precious or semi-
precious stones, whether or not worked orgraded but not strung, mounted or set;
ungraded synthetic or reconstructed
precious or semi-precious stones,temporarily strung for convenience oftransport.See subheadings
7104.10 - Piezo-electric quartz CTH Basket 1
7104.20 - Other, unworked or simply sawn or roughly
shapedThe origin of the goods shall be the country in
which the goods of this subheading are obtainedin their unworked stateBasket 1
7104.90 - Other [CTSH  (EC) (EGY) (HK)(TH)] Referred to CRO for
decision
Issue 2 (c)G/RO/27/Add.1
Page 292
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
[CTSH provided the goods are cut or ground to
final shape and polished (PHI) (US)
(BRA) ]
[The origin of the goods shall be the country in
which the goods of this subheading are
obtained in their unworked state (JPN)
(CAN) (CH) (MEX) (SEN)]
71.05 Dust and powder of natural or synthetic
precious or semi-precious stones.CTH Basket 1
71.06 Silver (including silver plated with gold or
platinum), unwrought or in semi-manufactured forms, or in powder form.See subheadings
7106.10 - Powder See split subheading
ex7106.10 (a) Flakes classified with powder1CTSHS Basket 1
ex7106.10 (b) Powder CTSH Basket 1
-O t h e r
7106.91 --Unwrought: See split subheading
                                                     
1 The HS classifies flakes with powder of subheading 7106.10 when 90 % or more by weight passes through a sieve having a mesh ap erture of 0.5 mmG/RO/27/Add.1
Page 293HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
 ex 7106.91 (a) RefinedCTSHS or
Change within this split subheading resultingfrom purification by electrolytic, thermal orchemical separation of precious metalBasket 1
 ex 7106.91 (b) Alloyed CTSHS Basket 1
 ex 7106.91 (c)  OtherCTH or
The origin of the goods shall be the country in
which the materials of this split subheading are
obtained in their natural or unprocessed stateBasket 1
7106.92 --Semi-manufactured: See split subheadings
ex 7106.92 (a) Gold or platinum plated [CTSHS (EC) (TH)]
[CTSH]Submitted to CRO for
decision
Issue 1
 ex 7106.92 (b) Other CTSH Basket 1
71.07 Base metals clad with silver, not further
worked than semi-manufactured.See split heading
ex 71.07 (a) Semi-manufactured forms CTHS Basket 1
ex 71.07 (b) Other CTH Basket 1G/RO/27/Add.1
Page 294
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
71.08 Gold (including gold plated with platinum)
unwrought or in semi-manufactured forms,
or in powder form.See subheadings
- Non-monetary
7108.11 -- Powder See split subheading
ex 7108.11 (a) Flakes classified with powder2CTSHS Basket 1
ex 7108.11 (b) Powder CTSH Basket 1
7108.12 -- Other unwrought forms See split subheading
  ex 7108.12(a) RefinedCTSHS or
Change within this split subheading  resulting
from purification by electrolytic, thermal or
chemical separation of precious metalBasket 1
  ex 7108.12 (b) Alloyed CTSHS Basket 1
  ex 7108.12 (c) Other CTH or
The origin of the goods shall be the country in
which the materials of this split subheading areobtained in their natural or unprocessed stateBasket 1
7108.13 -- Other semi-manufactured forms See split subheading
                                                     
2 The HS classifies flakes with powder of subheading 7108.11 when 90 % or more by weight passes through a sieve having a mesh ap erture of 0.5 mmG/RO/27/Add.1
Page 295HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
ex 7108.13 (a) Plated with platinum [CTSHS]
[CTSH]Submitted to CRO for
decision
Issue 1
 ex 7108.13 (b) Other CTSH Basket 1
7108.20 - Monetary See split subheasding
  ex 7108.20 (a) Refined CTSHS or
Change within this split subheading resulting
from purification by electrolytic, thermal or
chemical separation of precious metalBasket 1
  ex 7108.20 (b) Alloyed CTSHS Basket 1
  ex 7108.20 (c) Other CTSH Basket 1
71.09 Base metals or silver, clad with gold, not
further worked than semi-manufactured.See split heading
ex 71.09 (a) Semi-manufactured forms CTHSBasket 1
ex 71.09 (b) Other CTH Basket 1G/RO/27/Add.1
Page 296
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
71.10 Platinum, unwrought or in semi-
manufactured forms, or in powder form.See split heading
  ex 71.10 (a) Flakes classified with powder3CTHS Basket 1
  ex 71.10 (b) Powder CTHS Basket 1
  ex 71.10 (c) Unwrought forms, refined CTHS or
Change within this split heading resulting from
purification by electrolytic, thermal or chemical
separation of precious metalBasket 1
  ex 71.10 (d) Unwrought forms, alloyed CTHS Basket 1
 ex 71.10 (e) Other unwrought forms CTH or
The origin of the goods shall be the country in
which the material of this split heading are
obtained in their natural or unprocessed stateBasket 1
ex 71.10 (f) Other CTHS Basket 1
71.11 Base metals, silver or gold, clad with
platinum, not further worked than semi-
manufactured.See split heading
  ex 71.11 (a) Semi-manufactured forms CTHSBasket 1
                                                     
3 The HS classifies flakes with powder of heading 71.10 when 90 % or more by weight passes through a sieve having a mesh apertur e of 0.5 mmG/RO/27/Add.1
Page 297HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
ex 71.11 (b) Other CTH Basket 1
71.12 Waste and scrap of precious metal or of
metal clad with precious metal; other wasteand scrap containing precious metal or
precious metal compounds, of a kind used
principally for the r ecovery of precious
metal.The origin of the goods shall be the country in
which the waste and scrap of this heading arederived from manufacturing or processing
operations or from consumptionBasket 1
71.13 Articles of jewellery and parts thereof, of
precious metal or of metal clad with  precious
metal.See split heading
ex 71.13 (a) - Articles of jewellery [CTHS  (US) (HK) (CAN) (JPN) (MEX) (CH)] Referred to CRO for
decision
Issue 3
[CTHS, provided the change is not solely the
result of gluing, setting or mounting
(AUS)]
[CTH (EC)]
ex 71.13 (b) - Parts CTH Basket 1
- Of precious metal whether or not plated or
clad with precious metal :See split headingsG/RO/27/Add.1
Page 298
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7113.11 -- Of silver, whether or not plated or clad with
other precious metal
7113.19 -- Of other precious metal, whether or not
plated or clad with precious metal
7113.20 - Of base metal clad with  precious metal
71.14 Articles of goldsmiths' or silversmiths'  wares
and parts thereof, of precious metal or of
metal clad with precious  metal.See split heading
ex 71.14 (a) - Articles of goldsmiths’wares [CTHS (US) (HK) (CAN) (JPN) (MEX)(CH)] Referred to CRO for
decision
Issue 3
[CTHS, provided the change is not solely the
result of gluing, setting or mounting
(AUS)]
[CTH (EC)]
ex 71.14 (b) - Parts CTH Basket 1
- Of precious metal whether or not plated or
clad with precious metalSee split headings
7114.11 - Of silver, whether or not plated or clad with
other precious metalG/RO/27/Add.1
Page 299HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7114.19 -- Of other precious metal, whether or not
plated or clad with precious metal
7114.20 - Of base metal clad with precious metal
71.15 Other articles of precious metal or of metal
clad with precious metal.See split heading
ex 71.15 (a) - Articles of jewellery [CTHS (US) (HK) (CAN) (JPN) (MEX)(CH)] Referred to CRO for
decision
Issue 3
[CTHS, provided the change is not solely the
result of gluing, setting or mounting  (AUS)
[CTH (EC)]
ex 71.15 (b) - Parts CTH Basket 1
7115.10 - Catalysts in the form of wire cloth or grill, of
platinumSee split heading
7115.90 - OtherG/RO/27/Add.1
Page 300
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
71.16 Articles of natural or cultured pearls,
precious or semi-preci ous stones (natural,
synthetic or reconstructed).[CTH (US) (CH) (JPN) (TH)]
[ CTH, except from headings 71.01 through
71.04 when the change is only the result of
permanent stringing, (CAN) (HK) (MEX) ]Referred to CRO for
decision
Issue  4
[ CTH, except from headings 71.01 through
71.04 (EC)  (AUS) ]
7116.10 - Of natural or cultured pearls See heading
7116.20 - Of precious or semi-precious stones (natural,
synthetic or reconstructed)
71.17 Imitation jewellery. CTH Basket 1
71.18 Coin. CTH Basket 1G/RO/27/Add.1
Page 301
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 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 split of  this subheading or from any other
subheading of this heading is excluded.)G/RO/27/Add.1
Page 302
WCO doc. 42.621
UNRESOLVED ISSUES FOR DECISION BY THE
COMMITTEE ON RULES OF ORIGIN
______________________________
AGREED RULES OF ORIGIN SUBMITTED BY
THE TECNICAL COMMITTEE ON RULES OF ORIGIN
FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN
(Designated as “Basket 1” in the Annex)
CHAPTERS 72 to 73
The Committee on Rules of Origin is invited to decide whether the products resulting from processes
described below have undergone their last substantial transformation.G/RO/27/Add.1
Page 303
CHAPTER 72
ISSUE No. 1 : PRODUCTION OF FLAT-ROLLED PRODUCTS, BARS AND RODS,
ANGLES, SHAPES AND SECTIONS, NOT FURTHER WORKED THAN HOT-
ROLLED
(a) Angles, shapes and sections of headings ex72.16(a), ex72.22(b), ex72.28(b) from flat-rolled
products or bars and rods
OPTION A : Yes1. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-
rolled products or bars and rods is a substantial transformation.
The origin criterion should be :
♦ For split heading ex72.16(a) :
 
 CTH (IND, PHI, CH, KOR, JPN, EGY)
 
♦ For split heading ex72.22(b) :
 
 CTH (CH, JPN, KOR, PHI)
 
♦ For split heading ex72.28(b) :
CTH (JPN, KOR, PHI)
OPTION B : Yes, provided
2. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-
rolled products or bars and rods is a substantial transformation, provided that :
♦ For split heading ex72.16(a) :
 
 -  they are not just formed or bent from steel that has already been hot-rolled (AUS)
 
♦ For split heading ex72.22(b) :
 
 - the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN)
♦ 
♦ For split heading ex72.28(b) :
 
 - the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN, KOR,
EGY)
 
 The origin criterion should be :
 
♦ For split heading ex72.16(a) :
 G/RO/27/Add.1
Page 304
 CTHS, except from headings 72.08, ex72.11 (a), 72.12 through 72.15 (AUS)
 
♦ For split heading ex72.22(b) :
 
 CTH, except from heading 72.21 (CAN)
 
♦ For split heading ex72.28(b) :
CTH, except from heading 72.27 (CAN, EGY)OPTION C : No3. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-
rolled products or bars and rods is not a substantial transformation.
The origin criterion should be :
♦ For split heading ex72.16(a) :
 
 CTH, except from headings 72.08 through 72.15 (ARG, CAN, EC, US)
 
♦ For split heading ex72.22(b) :
 
 CTH, except from headings 72.19 through 72.21 (US, EC, EGY)
 
♦ For split heading ex72.28(b) :
CTH, except from headings 72.25 through 72.27 (US, EC, ARG)
RELEVANT HS CODES :
ex 72.16 (a), ex72.22(b), ex72.28(b)
(b) Flat-rolled products, of a width of 600 mm or more, of split headings ex72.19 (a) and
ex72.25(a) from flat-rolled products of a width of less than 600 mm
OPTION A : Yes4. The production of flat-rolled products, not further worked than hot-rolled, of a width of 600
mm or more, from flat-rolled products of a width of less than 600 mm is a substantial transformation.
The origin criterion should be :
♦ For split heading ex72.19(a) :
 
 CTH (MOR, JPN, CH, KOR, EGY, NZ, PHI)
 
♦ For split heading ex72.25(a) :
CTH (CH, JPN, KOR, EGY, NZ, PHI)
OPTION B :NoG/RO/27/Add.1
Page 305
5. The production of flat-rolled products, not further worked than hot-rolled, of a width of
600 mm or more, from flat-rolled products of a width of less than 600 mm is not a substantial
transformation.
The origin criterion should be :
♦ For split heading ex72.19(a) :
 
 CTH, except from heading 72.20 (CAN, EC, US)
 
♦ For split heading ex72.25(a) :
CTH, except from heading 72.26 (CAN, EC, US)
RELEVANT HS CODES :
ex72.19 (a), ex72.25(a)
(c) Bars and rods of stainless steel, of split headings ex72.22(a) and ex72.28 (a) from bars and rods
in irregularly wound coils
OPTION A : Yes
6. The production of bars and rods, not further worked than hot-rolled, of stainless steel from
bars and rods in irregularly wound coils is a substantial transformation.
The origin criterion should be :
♦ For split heading ex 72.22 (a) :
 
 CTH (CH, KOR, PHI)
 
♦ For split heading ex 72.28 (a) :
CTH (KOR)
OPTION B :No
7. The production of bars and rods, not further worked than hot-rolled, of stainless steel from
bars and rods in irregularly wound coils is not a substantial transformation.
The origin criterion should be :
♦ For split heading ex 72.22 (a) :
 
 CTH, except from heading 72.21 (JPN, CAN, US, EC, EGY, BRA)
 
♦ For split heading ex 72.28 (a) :
CTH, except from heading 72.27 (JPN, CAN, US, EC, EGY, BRA)
RELEVANT HS CODES :
ex72.22(a) and ex 72.28 (a)
++++++++++G/RO/27/Add.1
Page 306
ISSUE No. 2 : COLD-ROLLING (COLD-REDUCING)
(a) Of flat-rolled products of iron or non-alloy st eel, of a width of less than 600 mm, not clad,
plated or coated, of heading ex72.11(b), from flat-rolled products not clad, plated or coated
OPTION A : Yes
8. Cold-rolling of flat-rolled products of iron or  non-alloy steel, of a width of less than 600 mm,
not clad, plated or coated, from flat-rolled produc ts not clad, plated or coated, is a substantial
transformation.
The origin criterion should be :
♦ CTHS (EC, JPN, PHI, KOR, AUS, NZ)
OPTION B :Yes, except
9. Cold-rolling of flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm,
not clad, plated or coated, from flat-rolled produc ts not clad, plated or coated, is a substantial
transformation, except from flat-rolled products of the same heading.
The origin criterion should be :
• CTH (CAN)
OPTION C : Yes, except10. Cold-rolling of flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm,
not clad, plated or coated, from flat-rolled produc ts not clad, plated or coated, is a substantial
transformation, except from cold-rolled flat-rolled pr oducts, of a width of 600 mm or more, not clad,
plated or coated.
• CTHS, except from heading 72.09 (US)
OPTION D : No
11. Cold-rolling of flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm,
not clad, plated or coated, from flat-rolled products  not clad, plated or coated, is not a substantial
transformation.
The origin criterion should be :
♦ CTH, except from heading 72.08 or 72.09 (ARG)
RELEVANT HS CODE :
ex72.11 (b)
(b) Of angles, shapes and sections, of heading ex 72.16(b), bars and rods and angles, shapes and
sections of heading ex72.22(c) from flat-rolled products and bars and rods
OPTION A : YesG/RO/27/Add.1
Page 307
12. The production of angles, shapes and sections, not further worked than cold-rolled, of split
heading ex72.16(b), bars and rods and angles, shapes and sections of split heading ex72.22(c) from
flat-rolled products and bars and rods is a substantial transformation.
The origin criterion should be :
♦ For split heading ex72.16(b) :
 
 CTHS (JPN, KOR, EGY, PHI)
 
♦ For split heading ex72.22(c) :
CTHS (JPN, CH, KOR, PHI)
OPTION B : Yes, except13. The production of angles, shapes and sections, of split heading ex72.16(b) and angles, shapes,
sections and bars and rods of split heading ex72.22(c) from flat-rolled products and bars and rods is a
substantial transformation, provided that :
♦ For split heading ex72.16(b) :
 
 - the material used is not flat-rolled products clad,  plated or coated, cold-rolled flat-rolled
products not clad, plated or coated or bars and rods of heading 72.15 (US)
 
 - they are obtained from flat-rolled products or from angles, shapes and sections, not further
worked than hot-rolled (AUS, EC).
 
♦ For split heading ex72.22(c) :
 
 - the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN)
  
- the material used is not cold-rolled products (EC, EGY)
 
 The origin criterion should be :
 
♦ For split heading ex72.16(b) :
 
 CTHS, except from headings 72.09, 72.10, ex72.11(b), 72.12 through 72.15 (EC) (AUS)
 CTH, except from heading 72.09, 72.10, ex 72.11 (b) or 72.15 (US)
 
♦ For split heading ex72.22(c) :
CTH, except from heading 72.21 (CAN)
CTHS, except from cold-rolled products of headings 72.19 through 72.21 (EC, EGY)
OPTION C :No14. Cold-rolling of angles, shapes and sections from  flat-rolled products and bars and rods is not a
substantial transformation.
The origin criterion should be :G/RO/27/Add.1
Page 308
♦ For split heading ex72.16(b) :
 
 CTH, except from headings 72.08 through 72.15 (CAN)
 
♦ For split heading ex72.22(c) :
CTH, except from heading ex 72.19 (b), 72.20 or 72.21 (US)
RELEVANT HS CODES :
ex72.16(b), ex72.22(c)
(c) Of flat-rolled products of stainless steel, of a width of 600 mm or more, of split heading
ex72.19(b), from flat-rolled products of a width of less than 600 mm or from flat-rolled
products of the same heading
OPTION A : Yes15. Cold-rolling of flat-rolled products of stainles s steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm or from flat-rolled products of the same heading is a
substantial transformation.
The origin criterion should be :
♦ CTHS (MEX, JPN, KOR, NZ, PHI)
OPTION B : Yes, except
16. Cold-rolling of flat-rolled products of stainles s steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm or from flat-rolled products of the same heading is a
substantial transformation, except from flat-rolled products of heading 72.20.
The origin criterion should be :
♦ CTHS, except from heading 72.20 (EC)
OPTION C : No
17. Cold-rolling of flat-rolled products of stainles s steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm, or from flat-rolled products of the same heading is not
a substantial transformation.
The origin criterion should be :
♦ CTH, except from heading 72.20 (CAN, EGY)
♦ CTH, except from split heading ex 72.20 (b) (US)
RELEVANT HS CODE :
ex72.19(b)
(d) Of flat-rolled products of stainless steel, of a width of less than 600 mm, of split heading
ex72.20(b), from flat-rolled products of a width of 600 mm or more or from flat-rolled products
of the same headingG/RO/27/Add.1
Page 309
OPTION A : Yes
18. Cold-rolling of flat-rolled products of stainl ess steel, of a width of less than 600 mm, from
flat-rolled products of a width of 600 mm or more or from flat-rolled products of the same heading is
a substantial transformation.
The origin criterion should be :
♦ CTHS (EC, EGY, JPN, KOR, PHI)
OPTION B : Yes, except
19. Only cold-rolling of flat-rolled products of stainless steel, of a width of less than 600 mm, of
split heading ex72.20 (b), from flat-rolled products of a width of 600 mm or more is a substantialtransformation.
♦ CTH (CAN)
OPTION C :No
20. Cold-rolling of flat-rolled products of stainl ess steel, of a width of less than 600 mm, from
flat-rolled products of a width of 600 mm or more is not a substantial transformation.
The origin criterion should be :
♦ CTH, except from heading 72.19 (NZ, US)
RELEVANT HS CODE :
ex72.20(b)
(e) Of cold-rolled bars and rods, angles, shapes and sections of alloy steel and hollow drill bars and
rods of split heading ex72.28(c) from flat-rolled products or from bars and rods in irregularly
wound coils or from products of the same heading
OPTION A : Yes21. Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from products
of the same heading is a substantial transformation.
The origin criterion should be :
♦ CTHS (JPN, KOR, PHI)
OPTION B : Yes, except
22. Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from products
of the same heading is a substantial transformation, except from  cold-rolled products of headings
72.25 through 72.27.
The origin criterion should be :G/RO/27/Add.1
Page 310
♦ CTHS, except from cold-rolled products of headings 72.25 through 72.27 (EC, EGY)
OPTION C : No
23. Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from products
of the same heading is not a substantial transformation
The origin criterion should be :
♦ CTH, except from headings 72.25 through 72.27 (ARG)
♦ CTH, except from split headings ex 72.25 (b), ex 72.26 (b) or heading 72.27 (US)
RELEVANT HS CODE :
ex72.28(c)
ISSUE No. 3 : COATINGS
(a) Printing or lacquering of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm or
more, plated or coated with tin (split heading ex72.10(b))
OPTION A : Yes
24. Printing or lacquering of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm
or more, plated or coated with tin is a substantial transformation.  the materials used have both sides
blank with a layer of tincoating.  different thickness, hardness and amount of tincoating on each type
of tinplate are required to manufacture different types of cans.  the manufacturing process involves:
For lacquered tinplate (HS subheading 7210.10)
Stage 1 : Lacquering
(a) Lacquering is usually done on the reverse of the printed side of the tinplate.  It can also be done
on both sides.  Not the whole tinplate is lacquered or printed.  Precise plain margins (about 3mm)
need to be left on both the lacquered and prin ted surfaces for welding of the blank into a can or
container.  A sheet of tinplate can consist of more than 2 blanks.  The lacquer consists of
different chemicals to form various lacquers for different applications.  For example, epoxy resin,
vinyl resin, etc. together with solvent and additives.  Lacquer is applied onto the surface by a
roller coating machine.  To cure the lacquer, it is heated up to a high temperature of about 200 °C
for 10-20 minutes.
1. (b) Lacquering is performed to prevent corrosion and changes in the food by the
packaging material.  The lacquer acts as a protective layer to prevent the packed product from
becoming contaminated through chemical reaction with the base material.  It also preserves theflavour of the packed product in the case of food. Lacquer is not applied to all tinplates, but thosethat are to be formed into metal packaging to contain food, beverages, paints and chemicals .
For printed tinplate (HS subheading 7210.90)
Stage 2 :  Base coating
(a) The base coating consists of resins, toner, TiO2, solvent, melamine, etc.  Coating is widely used
in the metal industry to act as a base for other colours to be printed on to form various shades and
designs.  The basic colours are cyan, magenta, yellow, black and additional colours, if necessary.G/RO/27/Add.1
Page 311
The side of the tinplate to be printed is coloured with a base coat to give a good decorative
ground for other primary colours and special colours to be added on.
Stage 3 : Printing
(a) On the side where the base coating is applied, offset lithography printing is applied with a
solvent-based system.  An offset printing process is required for printing on metal tinplates.  The
printing inks are dried in an LPG-driven oven.  The last pass includes a drying protective varnish,
which gives the final print a glossy finish.  Varnish is applied to all printed tinplates to prevent
scratches during the can-forming operation or stamping.
Substantial transformation
The imported flat-rolled tinplates have undergone th e following changes in their characteristics and
properties:
(1) The lacquered surface has been treated so that, when formed into a can, it can be filled with
different products, which may be edible or non-edible, e.g. food and beverages, edible oil,paint.
(2) The tinplates have been transformed into a new product with a specific use, i.e. for making into
cans or containers.  The outline of a formed tin is marked on the printed tinplate sheets and
indicated by the welding margins, which are left unprinted.
(3) These cans or containers may be highly decorative for marketing appeal.(4) The value of each of these printed tinplates lies in the fact that it is meant only for a particular
brand, design and can.  It will have less than 30% of its original value if used for otherpurposes.  For example, if a manufacturer prints a design called "Brand X" on the tinplates with
a thickness of 0.16mm and welded margins meant for manufacturing of a 300 ml can, then
these tinplates cannot be used for other purposes.  In the event that the order is cancelled, the
manufacturer cannot sell the printed tinplates to another buyer.  They can only be sold as scrap
metal and the value is less than 30% in the Singapore context.
The origin criterion should be :
♦ CTHS (SG, KOR, PHI)
OPTION B : No
25. Printing or lacquering of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm
or more, plated or coated with tin is not a substantial transformation.
The origin criterion should be :
♦ CTH (EC, AUS, NZ)
♦ CTH, except from heading 72.08 or 72.09 (CAN, BRA, US, ARG)
RELEVANT HS CODE :
ex72.10(b)
(b) Corrugating of flat-rolled products of iron or  non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc (split heading ex72.10(c))G/RO/27/Add.1
Page 312
OPTION A : Yes
26. Corrugating of flat-rolled products of iron or  non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc is a substantial transformation.
The origin criterion should be :
♦ CTHS (PHI, KOR)
OPTION B :No
27. Corrugating of flat-rolled products of iron or  non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc is not a substantial transformation.
The origin criterion should be :
♦ CTH (EC, AUS, NZ)
♦ CTH, except from heading 72.08 or 72.09 (ARG, BRA, CAN, US)
RELEVANT HS CODE :
ex72.10(c)
(c) Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods
OPTION A : Yes
28. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is a substantial transformation.
The origin criterion should be :
♦ For split heading ex72.10(d) :
 
 CTHS (SG, JPN, KOR, PHI)
 
♦ For split heading ex72.12(b) :
 
 CTHS (EGY, JPN, AUS, KOR, NZ, PHI)
 
♦ For split heading ex72.16(d) :
 
 CTHS (JPN, KOR, PHI)
 
♦ For split heading ex72.17(b) :
 
 CTHS (JPN, KOR, PHI)
 
♦ For split heading ex72.19(d) :
 
 CTHS (EC, JPN, KOR, NZ, PHI)
 
♦ For split heading ex72.20(d) :G/RO/27/Add.1
Page 313
 
 CTHS (EC, JPN, KOR, PHI)
 
♦ For split heading ex72.22(e) :
 
 CTHS (EC, EGY, JPN, KOR, PHI)
 
♦ For split heading ex72.23(b) :
 
 CTHS (JPN, KOR, PHI)
 
♦ For split heading ex72.25(d) :
 
 CTHS (EC, JPN, KOR, NZ, PHI)
 
♦ For split heading ex72.26(d) :
 
 CTHS (EC, JPN, KOR, NZ, PHI)
 
♦ For split heading ex72.28(e) :
 
 CTHS (EC, EGY, JPN, KOR, PHI)
 
♦ For split heading ex72.29(b) :
CTHS (JPN, KOR, PHI)
OPTION B :Yes, except
29. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is a substantial transformation, except when the coating is applied on products of the same
heading.
The origin criterion should be :
• For split heading ex 72.10 (d) :CTH (AUS, EC, NZ)
• For split heading ex 72.12 (b) : CTH (EC)
• For split heading ex 72.17 (b) : CTH (CH, EGY, IND, NZ) For split heading ex 72.19 (d) : CTH
(MOR, US)
• For split heading ex 72.20 (d) : CTH (CAN, MEX, US)
• For split heading ex 72.22 (e) : CTH (CH)
• For split heading ex 72.23 (b) : CTH (CH, EGY)
• For split heading ex 72.25 (d) : CTH (CH, US)
• For split heading ex 72.26 (d) : CTH (BRA, US)
• For split heading ex 72.29 (b) : CTH (CH)
OPTION : C : No
30. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is not a substantial transformation.
♦ For split heading ex72.10(d) :
 G/RO/27/Add.1
Page 314
 CTH, except from heading 72.08 or 72.09 (ARG, BRA, CAN, US)
 
♦ For split heading ex72.12(b) :
 
 CTH, except from headings 72.08 through 72.11 (CAN, ARG, US)
  
For split heading ex72.16(d) :
 CTH, except from headings 72.08 through 72.15 (EC, EGY, CAN, US)
 CTH, except from headings 72.09, 72.10, ex 72.11 (b), 72.12 through 72.15  (AUS)
 
♦ For split heading ex72.17(b) :
 CTH, except from headings 72.13 through 72.15; or change from headings 72.13 through 72.15
provided that the cross-sectional area of the rods is reduced by at least 50 % or the diameter is
reduced to 3 mm or less (CAN, US, AUS, MEX, BRA)
 CTH, except from headings 72.09, 72.10, ex72.11(b), 72.12, 72.14 through 72.16 (EC)
 
♦ For split heading ex72.19(d) : CTH, except from heading 72.20 (CAN)
♦ For split heading ex72.20(d) : CTH, except from heading 72.19 (CAN)
♦  For split heading ex72.22(e) :
 CTH, except from heading 72.21 (CAN)
 CTH, except from headings 72.19 through 72.21 (US)
 
♦ For split heading ex72.23(b) :
 CTH, except from headings 72.21 through 72.22: or change from headings 72.21 through 72.22
provided that the cross-sectional area of the rods is reduced by at least 50 % or the diameter is
reduced to 3 mm or less (CAN, US, BRA)
 CTH, except from cold-rolled products of headings 72.19 through 72.22 (EC)
 
♦ For split heading ex72.25(d) :
 CTH, except from heading 72.26 (CAN)
 
• For split heading ex72.28(e) :
 CTH, except from heading 72.27 (CAN)
 CTH, except from headings 72.25 through 72.27 (US)
 
• For split heading ex72.29(b) :
CTH, except from heading 72.27 or 72.28: or change from heading 72.27 or 72.28 provided that the
cross-sectional area of the rods is reduced by at least 50 % or the diameter is reduced to 3 mm or
less (CAN, US, BRA)
CTH, except from heading ex72.25(b) or ex72.26(b) (EC, EGY)
RELEVANT HS CODES :
ex72.10(d), ex72.12(b), ex72.16(d), ex72.17(b), ex72.19(d), ex72.20(d), ex72.22(e), ex72.23(b),
ex72.25(d), ex72.26(d), ex72.28(e), ex72.29(b)G/RO/27/Add.1
Page 315
++++++++++
ISSUE No. 4 :  MANUFACTURE OF WIRE NOT CLAD, PLATED OR COATED
OPTION A : Yes31. The manufacture of wire, not clad, plated or co ated, from flat-rolled products, bars and rods,
angles, shapes and sections is a substantial transformation. the wire constitutes a genuinely new
product. the drawing operations necessary to produce the wire are considerable; the characteristics of
the metals used are changed, and the uses are highly specific.
The origin criteria should be :
♦ For split heading ex72.17(a) :
 
 CTH (IND, NZ, KOR, JPN, CH, PHI, EGY)
 
♦ For split heading ex72.23(a) :
 
 CTH (JPN, CH, EGY, KOR, PHI)
 
♦ For split heading ex72.29(a) :
CTH (JPN, CH, EGY, KOR, PHI)
OPTION B : Yes, provided32. The manufacture of wire, not clad, plated or co ated, from flat-rolled products, bars and rods,
angles, shapes and sections is a substantial transformation, provided that :
♦ For split heading ex72.17(a) :
 
 - when bars and rods are used, the cross-sectional area of the rods is reduced by at least 50 % or
their diameter is reduced to 3 mm or less (CAN, US, AUS, MEX, BRA)
 
 - the material used is not bars and rods of headings 72.13 through 72.15 (ARG)
 
 - the material used is not flat-rolled products, cold-rolled, not clad, plated or coated, flat-rolled
products, clad, plated or coated, cold-rolled products of split heading ex72.11(b), bars and rods,
angles, shapes and sections (EC)
 
♦ For split heading ex72.23(a) :
 
 - when bars and rods are used, the cross-sectional area of the rods is reduced by at least 50 % or
their diameter is reduced to 3 mm or less (CAN, US, AUS, MEX)
 
 - the material used is not cold-rolled flat-rolled products or cold-rolled bars and rods (EC)
  
The origin criterion should be :
 G/RO/27/Add.1
Page 316
♦ For split heading ex72.17(a) :
 CTH, except from headings 72.13 through 72.15; or change from headings 72.13 through 72.15
provided that the cross-sectional area of the rods is reduced by at least 50 % or their diameter is
reduced to 3 mm or less (CAN, US, AUS, MEX, BRA)
 CTH, except from headings 72.13 through 72.15 (ARG)
 CTH, except from headings 72.09, 72.10, ex72.11(b), 72.12, 72.14 through 72.16 (EC)
 
♦ For split heading ex72.23(a) :
 CTH, except from headings 72.21 through 72.22; or change from headings 72.21 through 72.22
provided that the cross-sectional area of the rods is reduced by at least 50 % or their diameter is
reduced to 3 mm or less (CAN, US, AUS, MEX)
 CTH, except from cold-rolled products of headings 72.19 through 72.22 (EC)
 
♦ For split heading ex72.29(a) :
CTH, except from heading 72.27 or 72.28; or change from heading 72.27 or 72.28 provided that the
cross-sectional area of the rods is reduced by at least 50 % or their diameter is reduced to 3 mm or
less (CAN, US)
CTH, except from heading ex72.25(b) or ex72.26(b) (EC)
RELEVANT HS CODES :
ex72.17(a), ex72.23(a), ex72.29(a)
++++++++++
CHAPTER 73
ISSUE No. 5 : COATING OF TUBES, PIPES AND HOLLOW PROFILES, OF IRON OR
STEEL
(a) With layers of asphalt or bitumen, reinforcement materials and concrete
OPTION A : Yes33. Coating of tubes and pipes of iron or steel with layers of asphalt or bitumen, reinforcement
materials and concrete is a substantial transformation.  the tubes and pipes reinforced in this way are
intended for specific uses, such as underwater transport.  these coatings produce goods with new
characteristics and a much longer working life.
The origin criterion should be :
♦ For split heading ex73.03(a) : CT HS (CH, NOR, JPN, SG, PHI)
♦ For split subheading ex7304.10(a) : CTSHS (NOR, JPN, CH, PHI)
♦ For split heading ex 73.05(a) : CTHS (NOR, JPN, CH, SG, PHI)
♦ For split heading ex73.06(a) : CT HS (NOR, JPN, CH, SG, PHI)G/RO/27/Add.1
Page 317
OPTION B : No
34. Coating of tubes and pipes of iron and steel with layers of asphalt or bitumen, reinforcement
materials and concrete is not a substantial transformation.
The origin criterion should be :
♦ For split heading ex73.03(a) :
 
 CTH (US, EC, CAN, SEN, MEX, ARG, EGY, KOR)
 
♦ For split subheading ex 7304.10(a) :
 
 CTSH (CAN, SG, KOR)
 CTH (US, EC, BRA, SEN, EGY)
 CTH, except from heading 72.06 or 72.07 (ARG)
 
♦ For split heading ex73.05(a) :
 
 CTH (US, CAN, EC, SEN, ARG, EGY, KOR)
 
♦ For split heading ex 73.06(a) :
CTH (US, CAN, EC, SEN, ARG, EGY, KOR)
RELEVANT HS CODES :
ex73.03(a), ex7304.10(a), ex73.05(a), ex73.06(a)
(b) With a layer of polyurethane inside and a layer of asphalt or bitumen or zinc and bitumen, or
polyurethane outside
OPTION A : Yes
35. Coating of iron tubes, pipes and hollow profiles with a layer of polyurethane inside and a
layer of asphalt or bitumen or zinc and bitumen, or polyurethane outside is a substantial
transformation. the principal operations to be carried out for coatings of this type are : grid blasting,drying, preheating, lining with a polyurethane laye r, coating the outside with a layer of asphalt or
bitumen or zinc and bitumen, or polyurethane. this gives a product which is much more resistant to
chemicals and to abrasion, a higher flow rate (larger volume flowing through), low friction coefficient
(limited pressure loss), much longer life span (+50 % to 100%) while remaining very light and
therefore easier to handle. this product meets the requirements for drinking water, gas and other
liquids.
The origin criterion should be :
♦ CTHS (CH, NOR, JPN, SG, PHI)
OPTION B : No
36. Coating of iron tubes, pipes and hollow profiles with a layer of polyurethane inside and a
layer of asphalt or bitumen outside is not a substantial transformation.  the products obtained do notG/RO/27/Add.1
Page 318
undergo very major operations and their essential characteristics are very similar to those of other
tubes and pipes.
The origin criterion should be :
♦ CTH (US, EC, CAN, SEN, MEX, EGY, BRA, KOR, ARG)
RELEVANT HS CODE :
ex73.03(b)
++++++++++
ISSUE No. 6 : MANUFACTURE OF TUBES, PIPES AND HOLLOW PROFILES,
SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL, OF
HEADING 73.04, BY CHANGE OF SUBH EADING WITHIN THE HEADING
OPTION A : Yes37. The manufacture of tubes, pipes and hollow profiles, seamless, of iron or steel, of
heading 73.04, by change of subheading within the heading, is a substantial transformation.
The origin criterion should be :
♦ For split subheading ex7304.10(a) :
 
 CTSH (CAN, SG, KOR)
 CTSHS (NOR, CH, JPN, PHI)
 
♦ For split subheading ex7304.10(b) :
 
 CTSH (CAN, SG, KOR)
 
♦ For subheading 7304.21 :
 
 CTSH (CAN, JPN, SG, KOR)
 
♦ For subheadings 7304.29 through 7304.90 :
CTSH (CAN, SG, KOR)
OPTION B : No
38. The manufacture of tubes, pipes and hollow profiles, seamless, of iron or steel, of heading
73.04, by change of subheading within the heading, is not a substantial transformation. the scope of
the requirements of international standards (I SO, EN, ECISS, API, DIN, ASTM, UNI, MERCOSUR,
ETC.) starts from the casting of the steel. the chemical composition and mechanical properties start in
the steel mill and finish with the end product. an end product of good quality requires the use of steel
of good quality. the industry must have integrated in its process the elaboration of it own steel in order
to assure the fulfilment of standards of quality and safety of the products it manufactures. the control
of the final quality of these tubes begins with the casting of the steel and continues during the entire
production process.
The origin criterion should be :G/RO/27/Add.1
Page 319
♦ For split subheading ex7304.10(a) :
 
 CTH (US, EC, EGY, BRA, SEN)
 CTH, except from heading 72.06 or 72.07 (ARG)
 
♦ For split subheading ex7304.10(b) :
 
 CTH (US, EC, CH, EGY, BRA, JPN)
 CTH, except from heading 72.06 or 72.07 (ARG)
 
♦ For subheading 7304.21 :
 
 CTH (US, EC, CH, EGY, BRA)
 CTH, except from heading 72.06 or 72.07 (ARG)
 
♦ For subheadings 7304.29 through 7304.90 :
CTH (US, EC, CH, EGY, BRA, JPN)
CTH, except from heading 72.06 or 72.07 (ARG)
RELEVANT HS CODES :
ex7304.10(a), ex7304.10(b), 7304.21 through 7304.90
++++++++++
ISSUE No. 7 : MANUFACTURE OF STRUCTURES FROM PARTS OF STRUCTURES, OF
IRON OR STEEL, OR FROM PLATES, RODS, ANGLES, SHAPES,
SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN
STRUCTURES, OF IRON OR STEEL
OPTION A : Yes39. The manufacture of structures from parts of structures, of iron or steel, or from plates, rods,
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, constitutes asubstantial transformation.
The origin criterion should be :
♦ CTHS (US, KOR, JPN, PHI)
OPTION B : No
40. The manufacture of structures from parts of structures, of iron or steel, or from plates, rods,
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, does not
constitute substantial transformation.
The origin criterion should be :
♦ CTH (EC, EGY, BRA)G/RO/27/Add.1
Page 320
RELEVANT HS CODE :
ex73.08(a)
++++++++++
ISSUE No. 8 : MANUFACTURE OF PARTS OF STRUCTURES FROM PLATES, RODS,
ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR
USE IN STRUCTURES, OF IRON OR STEEL
OPTION A : Yes
41. The manufacture of part of structures from plates, rods, angles, shapes, sections, tubes and the
like, prepared for use in structures, of iron or steel, is a substantial transformation.
The origin criterion should be :
♦ CTHS (US, JPN, KOR, PHI)
OPTION B : No
42. The manufacture of parts of structures from plates, rods, angles, shapes, sections, tubes and
the like, prepared for use in structures, of iron or steel, is not a substantial transformation.
The origin criterion should be :
♦ CTH (EC, EGY, BRA)
RELEVANT HS CODE :
ex 73.08(b)
++++++++++
ISSUE No. 9 : MANUFACTURE OF PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES
AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR
STEEL
OPTION A : Yes
43. The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantial transformation.
The origin criterion should be :
♦ CTH (JPN, PHI, EGY, KOR)
OPTION B : Yes, except44. The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantial transformation, except where effected from flat-rolledG/RO/27/Add.1
Page 321
products, from hot-rolled bars and rods in irregularly wound coils, from other bars or rods or from
angles, shapes or sections of chapter 72, from sheet piling or angles, shapes and sections of heading
73.01 or from tubes, pipes and hollow profiles of headings 73.04 TO 73.06.
The origin criterion should be :
♦ CTH, except from headings 72.08 through 72.16, 73.01, 73.04 through 73.06 (US)
OPTION C : Yes, except45. The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantia l transformation, except where effected from angles,
shapes and sections of subheading 7301.20.
The origin criterion should be :
♦ CTH, except from subheading 7301.20 (EC)
OPTION D : Yes, except
46. The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel, is a substantial transformation, except where effected from products of
heading 72.16 to which only the following types of operations have been applied :
(1) Drilling, punching, notching, cutting, camberi ng or sweeping, whether performed individually
or in combination;
(2) Adding attachments or weldments for composite construction;(3) Adding attachments for handling purposes;(4) Adding weldments, connectors or attachments to H-sections or I-sections, provided that the
maximum dimension of the weldments, connectors or attachments is not greater than thedimension between the inner surfaces of the flanges of the H-sections or I-sections;
(5) Painting, galvanizing or otherwise coating;(6) Adding a simple base plate without stiffening elements, individually or in combination with
drilling, punching, notching or cutting, to create an article suitable as a column (CAN).
The origin criterion should be :
♦ CTH, except from heading 72.16 when the change results from the following operations : (see list
above) (CAN)
RELEVANT HS CODE :
ex73.08(c)
++++++++++
ISSUE No. 10 : ARMOURING OF STRANDED WIRE, ROPES AND CABLESG/RO/27/Add.1
Page 322
OPTION A : Yes
47. Armouring of stranded wire, ropes and cables is a substantial transformation. the operations
necessary for this transformation are considerable and the goods obtained have appreciably different
characteristics from the products used.  the materials used comprise galvanized steel wire strand (hs
7312.10) and stainless steel flat wire (hs 7223.00) to produce armoured steel stranded wire (hs7312.10).  the manufacturing process involves:
Stage 1 :
48. The flat wire is wrapped around the galvanized steel wire strand with an even spacing.  the
wrapping process is done using an armoured wrappi ng machine.  the tension of the wire must be
controlled to ensure no wire breakage.
Stage 2 :
49. The wrapped wire is ‘swaged’ down to size and to achieve a smooth surface. swaging is a
process of pressing the flat wire tightly against the strand wire and flattening the wrapped surface.  the
finished product is used as an inner wire which moves in a plastic tube.  hence, it requires a smooth
surface to minimize wear on the plastic tube.
Stage 3 :
50. The ‘swaged’ wire is re-swaged to give it flexibility.  the final product is an armoured wire
with stainless steel wrapping.  the armouring of the strand wire improves its strength and surface
smoothness for use as an inner core wire for flexible control cables.
Substantial transformation
51. The materials used have been substantially transformed into a new product, which is different
from the materials used as follows:
(1) It is used for a push-pull mechanical control cable. These cables are for use in marine or
industrial vehicles or equipment for control of gear shift and throttle shift; and
(2) It has improved strength and surface smoothness unlike the earlier stage.  The cable is used to
push or pull the gear and throttle levers on the engine. The greater tensile strength of the cable
improves its capability.
The origin criterion should be :
♦ CTHS (SG, KOR, PHI)
OPTION B : No
52. Armouring of stranded wire, ropes and cables is not a substantial transformation.  the
products obtained are not really new.
The origin criterion should be :
♦ CTH (ARG, SEN, EC)
RELEVANT HS CODE :
ex73.12(a)G/RO/27/Add.1
Page 323
++++++++++
ISSUE No. 11 : MANUFACTURE OF CHAINS  FROM PARTS OF CHAIN
OPTION A : Yes53. The manufacture of chains from parts of the same heading is a substantial transformation.
The origin criterion should be :
♦ CTSH (CAN, US, PHI, JPN)
OPTION B : No54. The manufacture of chains from parts of the same heading is not a substantial transformation.
The origin criterion should be :
♦ CTH (CH, EGY, EC, BRA)
RELEVANT HS CODES :
7315.11 through 7315.89
++++++++++
ISSUE No. 12 :  ENAMELLING OF STEEL SINKS
OPTION A : Yes
55. Enamelling of raw steel sinks is a substantial transformation.  it results in an appreciable
change to the characteristics of the product. the manufacturing process involves:
Stage 1 : Pickling process
56. The surface of the raw steel sink is pre-treated to remove any form of contamination, e.g. rust,
grease and oil.  the steel surface is ‘itched’ to form a rough surface for best bonding results at the
enamelling stage through this pickling process. the process comprises
THE FOLLOWING STAGES :
Tank No. Chemical Temperature
Duration
(Celsius)  Min Sec
1 Degreasing agent - Alkali 75 °C - 90 °C 6’ 50”
2. Degreasing agent - Alkali 75 °C - 90 °C 5’40”G/RO/27/Add.1
Page 324
3 Degreasing agent - Alkali 75°C - 90 °C 8’15”
4 Warm water rinse 55 °C - 65 °C 2’30”
5 Cold water rinse       - 2’15”
6 Pickling acid 55 °C - 70 °C 9’10”
7 Cold rinse         - 8”05”
8N i c k e l 4 5 °C -70 °C 4’10”
9 Cold rinse         - 1’30”
10 Passivation (to neutralize the 65 °C - 70 °C 3’45”
treated surface)
11 Drying 100 °C - 200 °C
15’00”
Stage 2  :  Preparation of coating material
57. Ground coat - this is produced by milling various enamel materials called ‘frits’, clay and
other raw chemicals with water in a ball mill (grinding equipment).
58. Over coat : this is produced by milling either opaque/semi-opaque/transparent enamel
‘frits’, colour pigments, clay and raw chemicals (e.g. zirconium and titanium) in water.  this coat is
made according to a special formula to obtain the right quality and colour.  the water base mixture
called ‘slips’ is applied to the treated steel sink.
Stage 3  : Coating and firing
59. The enamel ‘slips’ are applied to the treated sink by manual or robotic air spray.60. Ground coat :  this is the prime coat, after which the sink will be sent to a furnace for
drying and firing process at a temperature of 800 °c for 6-8 minutes.  when firing the ground coat
enamel, the following reactions occur simultaneously:
(1) Water in the enamel ‘slips’ oxidizes and forms hydrogen.
(2) Carbon from the steel becomes oxides.  An inner layer of enamel is formed.
(3) Absorption of hydrogen by the steel. This reduces defects on the surface.
(4) Development of the ‘adhesive coat’.
61. Cover coat :  this is the colour coat.  after the application of the ground coat, the treated
sink goes through the drying and firing process which is similar to the ground coat.  the following
reactions take place during the application of the cover coat:
(1) Melting to a closed coating on the ground coat enamel.
(2) Development of a sealant by blending the cover coat with the  ground coat.(3) Recrystallization of the opacity in zirconium and titanium enamel to produce a glassy
finish.
Stage 4  :  Finished good
62. After passing through all necessary quality control processes, the enamelled sink is
considered a finished good.
Substantial transformationG/RO/27/Add.1
Page 325
63. The raw steel sink has undergone substantial transformation with the production of a new
product that has a specific use.  in its raw stage, it has no commercial value.  the reaction of the
ground coat and cover coat after firing alters the property of the materials into an ‘adhesive coat’, i.e.
a bond is created between the metal surface and the enamel.  characteristics of the enamelled steel
sink are:
1. High gloss (glass-like finish).
2. Resistant to thermal shock (heat resistant).
3. Hardness and abrasion resistant.
4. Acid resistant.
5. Alkali resistance.
6. Colour fast.
The origin criterion should be :
♦ CTHS (SG, MOR, PHI)
OPTION B : No
64. Enamelling of steel sinks is not a substantial transformation.  it in no way alters the
fundamental properties of these products.
The origin criterion should be :
♦ CTH (MEX, SEN, ARG, BRA)
RELEVANT HS CODE :
ex73.24(a)G/RO/27/Add.1
Page 326
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 327CHAPTER 72
Chapter Notes :
[1/ For the purposes of this Chapter, a change of classificatio n resulting only from cutting is not regarded as a substantial t ransformation ] ( Basket 1) (in
principle, language to be finalized )
2/ [For the purposes of this Chapter, the expression “cold-rol ling” means cold-reduction resulting in changes to the crystallin e structure of the workpiece
by significantly modifying its cross-section. Cold-rolling does no t include a very light cold-rolling process (skin pass or pin ch pass) which does not
significantly reduce the thickness of the input material, or acts only on the surface of the material and does not result in ch ange to its crystalline structure
(US) ] (Basket 2)
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 72 Iron and steel As indicated at heading level
72.01 Pig iron and spiegeleisen in pigs, blocks or
other primary forms.CTH Basket 1
72.02 Ferro-alloys. CTH Basket 1
72.03 Ferrous products obtained by direct
reduction of iron ore and other spongyferrous products, in lumps, pellets or
similar forms; iron having a minimum
purity by weight of 99.94 %, in lumps,pellets or similar forms.CTH Basket 1
72.04 Ferrous waste and s crap; remelting scrap
ingots of iron or steel.As indicated at split heading level.G/RO/27/Add.1
Page 328
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
ex 72.04 (a) Ferrous waste and scrap The origin of the goods shall be the
country in which the waste and scrap ofthis split heading are derived frommanufacturing or processing operations
or from consumptionBasket 1
ex 72.04 (b) Remelting scrap ingots of iron or steel The origin of the goods shall be the
country in which the waste and scrap
used to obtain the remelting scrap ingots
of this split heading are derived frommanufacturing or processing operations
or from consumptionBasket 1
72.05 Granules and powders, of pig iron,
spiegeleisen, iron or steel.As indicated at subheading and split
subheading level
7205.10 - Granules CTH Basket 1
- Powders : As indicated at split subheading level
7205.21 -- Of alloy steel
ex7205.21(a) Mixed powders of alloy steel CTSH or CTSHS provided recasting or
atomizing of the cast alloyBasket 1
ex 7205.21 (b) Unmixed powders of alloy steel CTSH Basket 1
7205.29 -- Other As indicated at split subheading level
ex7205.29 (a) Other mixed powders CTSH or CTSHS provided recasting or
atomizing of the cast alloyBasket 1
ex7205.29(b) Other unmixed powders CTSH Basket 1G/RO/27/Add.1
Page 329HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
72.06 Iron and non-alloy steel in ingots or other
primary forms (excluding iron of heading
No. 72.03).CTH Basket 1
72.07 Semi-finished products of iron or non-alloy
steel.CTH, except from heading 72.06 Basket 1
72.08 Flat-rolled products of iron or non-alloy
steel, of a width of 600 mm or more, hot-
rolled, not clad, plated or coated.CTH Basket 1
72.09 Flat-rolled products of iron or non-alloy
steel, of a width of 600 mm or more, cold-
rolled (cold-reduced), not clad, plated or
coated.CTH Basket 1
72.10 Flat-rolled products of iron or non-alloy
steel, of a width of 600 mm or more, clad,
plated or coated.As indicated at split heading level
ex 72.10(a) Clad CTHS Basket 1
ex 72.10(b) Plated or coated with tin, printed or lacquered [CTHS (SG) (KOR)] Referred to CRO for decision
[CTH (AUS) (EC) (NZ)] Issue 3 (a)
[CTH, except from 72.08 or 72.09 (CAN)
(US) (BRA)]
ex 72.10(c) Plated or coated with zinc, corrugated [CTHS (KOR) (PHI)] Referred to CRO for decision
[CTH (AUS) (EC) (NZ)] Issue 3 (b)
[CTH, except from 72.08 or 72.09 (ARG)
(BRA) (CAN) (US)]G/RO/27/Add.1
Page 330
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
ex 72.10(d) Other [CTHS (PHI) (JPN) (KOR) (SG)]
[CTH, except from 72.08 or 72.09 (ARG)
(BRA) (CAN) (US)]
[CTH (AUS) (EC) (NZ)]Referred to CRO for decision
Issue 3 (c)
- Plated or covered with tin :
7210.11 -- Of a thickness of 0.5 mm or more As indicated at split heading level
7210.12 -- Of a thickness of less than 0.5 mm
7210.20 - Plated or coated with lead, including terne-
plate
7210.30 - Electrolytically plated or coated with zinc
- Otherwise plated or coated with zinc :
7210.41 -- Corrugated
7210.49 -- Other
7210.50 - Plated or coated with chromium oxides or
with chromium and chromium oxides
- Plated or coated with aluminium :
7210.61 -- Plated or coated with aluminium-zinc alloys
7210.69 -- Other
7210.70 -Painted, varnished or coated with plastics
7210.90 - OtherG/RO/27/Add.1
Page 331HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
72.11 Flat-rolled products of iron or non-alloy
steel, of a width of less than 600 mm, not
clad, plated or coated.As indicated at split heading level
ex 72.11(a) Hot-rolled CTH Basket 1
ex 72.11(b) Cold-rolled (cold-reduced) [CTHS (AUS) (EC) (JPN) (KOR) (PHI)
(NZ)]Referred to CRO for decision
Issue 2 (a)
[CTH (CAN)]
[CTHS, except from 72.09 (US)]
[CTH, except from 72.08 or 72.09
(ARG)]
-  Not further worked than hot-rolled : As indicated at split heading level
7211.13 -- Rolled on four faces or in a closed box
pass, of a width exceeding 150 mm and athickness of not less than 4 mm, not in coils
and without patterns in relief
7211.14 -- Other, of a thickness of 4.75 mm or more
7211.19 -- Other
-  Not further worked than cold-rolled (cold-
reduced) :
7211.23 -- Containing by weight less than 0.25 % of
carbon
7211.29 -- Other
7211.90 - OtherG/RO/27/Add.1
Page 332
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
72.12 Flat-rolled products of iron or non-alloy
steel, of a width of less than 600 mm, clad,
plated or coated.As indicated at split heading level
ex72.12 (a) Clad CTHS, except from 72.10 Basket 1
ex72.12 (b) Other [CTHS (AUS) (PHI) (EGY) (JPN)
(KOR) (NZ)]Referred to CRO for decision
Issue 3 (c)
[CTH (EC)]
[CTH, except from 72.08 through 72.11
(ARG) (CAN) (US)]
7212.10 - Plated or coated with tin As indicated at split heading level
7212.20 - Electrolytically plated or coated with zinc
7212.30 - Otherwise plated or coated with zinc
7212.40 - Painted, varnished or coated with plastics
7212.50 - Otherwise plated or coated
7212.60 - Clad
72.13 Bars and rods, hot-ro lled, in irregularly
wound coils, of iron or non-alloy steel.CTH, except from heading 72.14 Basket 1
72.14 Other bars and rods of iron or non-alloy
steel, not further work ed than forged, hot-
rolled, hot-drawn or hot-extruded, butincluding those twisted after rolling.CTH, except from heading 72.13 Basket 1
72.15 Other bars and rods of iron or non-alloy
steel.CTH Basket 1G/RO/27/Add.1
Page 333HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
72.16 Angles, shapes and sections of iron or non-
alloy steel.As indicated at split heading level
ex72.16 (a) Not further worked than hot-rolled [CTH (IND) (PHI) (CH) (KOR) (JPN)
(EGY)]Referred to CRO for decision
Issue 1 (a)
[CTHS, except from 72.08, ex 72.11 (a),
72.12 through 72.15 (AUS)]
[CTH, except from 72.08 through 72.15(ARG) (CAN) (EC) (US)]
ex 72.16 (b) Not further worked than cold-rolled [CTHS (EGY) (JPN) (PHI) (KOR)] Referred to CRO for decision
[CTH, except from 72.09, 72.10, ex 72.11
(b) or 72.15 (US)]Issue 2 (b)
[CTH, except from 72.08 through 72.15
(CAN)]
[CTHS, except from 72.09, 72.10, ex
72.11 (b), 72.12 through 72.15 (AUS)
(EC)]
ex 72.16 (c) Clad CTHS Basket 1
ex 72.16 (d) Other [CTHS (PHI) (JPN) (KOR)] Referred to CRO for decision
[CTHS, except from headings 72.09,
72.10, ex 72.11 (b), 72.12 through 72.15
(AUS)]Issue 3 (c)
[CTH, except from headings 72.08
through 72.15 (EGY) (CAN) (EC) (US)]G/RO/27/Add.1
Page 334
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7216.10 - U, I or H sections, not further worked than
hot-rolled, hot-drawn or extruded, of a
height of less than 80 mm.As indicated at split heading level
- L or T sections, not further worked than
hot-rolled, hot-drawn or extruded, of a
height of less than 80 mm :
7216.21 -- L sections
7216.22 -- T sections
- U, I or H sections not further worked than
hot-rolled, hot-drawn or extruded, of a
height of  80 mm or more.
7216.31 -- U sections
7216.32 -- I sections
7216.33 -- H sections
7216.40 - L or T sections, not further worked than
hot-rolled, hot-drawn or extruded, of a
height of 80 mm or more
7216.50 - Other angles, shapes and sections, not
further worked than hot-rolled, hot-drawn
or extruded
- Angles, shapes and sections, not further
worked than cold-formed or cold-finished :
7216.61 -- Obtained from flat-rolled products
7216.69 -- Other
- OtherG/RO/27/Add.1
Page 335HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7216.91 - Cold-formed or cold-finished from flat-
rolled products
7216.99 -- Other
72.17 Wire of iron or non-alloy steel. As indicated at split heading level
ex 72.17 (a) Not plated or coated [CTH (IND) (NZ) (KOR) (JPN) (CH)
(PHI) (EGY)]Referred to CRO for decision
Issue 4
[CTH, except from 72.13 through  72.15
(ARG)]
[CTH, except from 72.13 through 72.15;or change from headings 72.13 through
72.15 provided that the cross-sectional
area of the rods is reduced by at least 50% or their diameter is reduced to 3 mm or
less (CAN) (US) (AUS) (MEX) (BRA)]
[CTH, except from 72.09, 72.10, ex 72.11(b), 72.12, 72.14 through 72.16. (EC)]
ex 72.17 (b) Other [CTHS (JPN) (PHI) (KOR)] Referred to CRO for decision
[CTH (IND) (NZ) (CH) (EGY)] Issue 3 (c)
[CTH, except from 72.13 through 72.15;
or change from headings 72.13 through
72.15 provided that the cross-sectionalarea of the rods is reduced by at least 50
% or their diameter is reduced to 3 mm or
less (CAN) (US) (AUS) (MEX) (BRA)]G/RO/27/Add.1
Page 336
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
[CTH, except from headings 72.09,
72.10, ex 72.11 (b), 72.12, 72.14 through
72.16 (EC)]
7217.10 - Not plated or coated, whether or not
polishedAs indicated at split heading level
7217.20 - Plated or coated with zinc
7217.30 - Plated or coated with other base metals
7217.90 - Other
72.18 Stainless steel in ingots or other primary
forms; semi-finished products of stainlesssteel.CTH Basket 1
72.19 Flat-rolled products of stainless steel, of a
width of 600 mm or more.As indicated at split heading level
ex 72.19 (a) Not further worked than hot-rolled [CTH (MOR) (JPN) (CH) (EGY) (KOR)
(NZ) (PHI)]Referred to CRO for decision
Issue 1 (b)
[CTH, except from 72.20 (CAN) (US)
(EC) ]
ex 72.19 (b) Not further worked than cold-rolled [CTHS (JPN) (KOR) (MEX) (PHI) (NZ)]
[CTHS, except from 72.20 (EC)]Referred to CRO for decision
Issue 2 (c)
[CTH, except from ex 72.20 (b) (US)]
[CTH, except from 72.20 (CAN) (EGY) ]
ex 72.19 (c) Clad CTHS Basket 1
ex 72.19 (d) Other [CTHS (EC) (JPN) (PHI) (KOR) (NZ)] Referred to CRO for decision
Issue 3 (c)G/RO/27/Add.1
Page 337HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
[CTH (US) (MOR)]
[CTH, except from heading 72.20
(CAN)]
- Not further worked than hot-rolled, in
coils :As indicated at split heading level
7219.11 -- Of a thickness exceeding 10 mm
7219.12 -- Of a thickness of 4.75 mm or more but not
exceeding 10 mm
7219.13 -- Of a thickness of 3 mm or more but less
than 4.75 mm
7219.14 -- Of a thickness of less than 3 mm
- Not further worked than hot-rolled, not in
coils :
7219.21 -- Of a thickness exceeding  10 mm
7219.22 -- Of a thickness of 4.75 mm or more but not
exceeding 10 mm
7219.23 -- Of a thickness of 3 mm or more but less
than 4.75 mm
7219.24 -- Of a thickness of less than 3 mm
- Not further worked than cold-rolled (cold-
reduced):
7219.31 -- Of a thickness 4.75 mm or moreG/RO/27/Add.1
Page 338
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7219.32 -- Of a thickness of 3 mm or more but less
than 4.75 mm
7219.33 -- Of a thickness exceeding 1 mm but less
than 3 mm
7219.34 -- Of a thickness of 0.5 mm or more but not
exceeding  1 mm
7219.35 -- Of a thickness of less than 0.5 mm
7219.90 - Other
72.20 Flat-rolled products of stainless steel, of a
width of less than 600 mm.As indicated at split heading level
ex 72.20(a) Not further worked than hot-rolled CTH, except from 72.19 Basket 1
ex 72.20 (b) Not further worked than cold rolled [CTHS (EC) (JPN) (EGY) (PHI) (KOR)] Referred to CRO for decision
[CTH (CAN)] Issue 2 (d)
[CTH, except from 72.19 (NZ) (US)]
ex 72.20 (c) Clad CTHS Basket 1
ex 72.20 (d) Other [CTHS (EC) (JPN) (PHI) (KOR)] Referred to CRO for decision
[CTH (CAN) (US) (MEX)]
[CTH, except from 72.19 (NZ)] Issue 3 (c)
- Not further worked than hot-rolled : As indicated at split heading level
7220.11 -- Of thickness of 4.75 mm or more
7220.12 -- Of a thickness of less than 4.75 mm
7220.20 - Not further worked than cold-rolled (cold-
reduced)G/RO/27/Add.1
Page 339HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7220.90 - Other
72.21 Bars and rods, hot-r olled, in irregularly
wound coils, of stainless steel.CTH, except from heading 72.22 Basket 1
72.22 Other bars and rods of stainless steel;
angles, shapes and sections of stainless
steel.As indicated at split heading level
ex 72.22 (a) Bars and rods, not further worked than hot-
rolled[CTH (CH) (PHI) (KOR)] Referred to CRO for decision
[CTH, except from 72.21 (JPN) (CAN)
(US) (EC) (EGY) (BRA)]Issue 1 (c)
ex 72.22 (b) Angles,shapes and sections, not further
worked than hot-rolled[CTH (CH) (JPN) ( PHI)]
[CTH, except from 72.21 (CAN)][CTH, except from 72.19 through 72.21
(US) (EC) (EGY)]Referred to CRO for decision
Issue 1 (a)
ex 72.22 (c) Bars and rods, angles, shapes and sections,
not further worked than cold-rolled[CTHS (JPN) (CH) (PHI) (KOR)] Referred to CRO for decision
[CTH, except from 72.21 (CAN)] Issue 2 (b)
[CTH, except from ex 72.19 (b), 72.20 or
72.21 (US)]
[CTHS, except from cold-rolled products
of 72.19 through 72.21 (EC) (EGY)]
ex 72.22 (d) Bars and rods, angles, shapes and sections,
cladCTHS Basket 1
ex 72.22 (e) Other [CTHS (EC) (EGY) (JPN) (PHI) (KOR)] Referred to CRO for decisionG/RO/27/Add.1
Page 340
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
[CTH (CH)] Issue 3 (c)
[CTH, except from 72.21 (CAN)]
[CTH, except from 72.19 through 72.21
(US)]
- Bars and rods, not further worked than hot-
rolled, hot-drawn or extruded :As indicated at split heading level
7222.11 -- Of circular cross-section
7222.19 -- Other
7222.20 - Bars and rods, not further worked than
cold-formed or cold-finished
7222.30 - Other bars and rods
7222.40 - Angles, shapes and sections
72.23 Wire of stainless steel. As indicated at split heading level
ex 72.23 (a) Not plated or coated [CTH (JPN) (CH) (EGY) (PHI) (KOR)] Referred to CRO for decision
[CTH, except from 72.21 through 72.22;
or CTH from 72.21 through 72.22,
provided that the cross-sectional area ofthe rods is reduced by at least 50 % ortheir diameter is reduced to 3 mm or less
(CAN) (US) (MEX)(AUS)]Issue 4
[CTH, except from cold-rolled products
of 72.19 through 72.22 (EC)]
ex 72.23 (b) Other [CTHS (JPN) (PHI) (KOR)] Referred to CRO for decision
[CTH (CH) (EGY)] Issue 3 (c)G/RO/27/Add.1
Page 341HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
[CTH, except from 72.21 through 72.22;
or CTH from 72.21 through 72.22,
provided that the cross-sectional area ofthe rods is reduced by at least 50 % ortheir diameter is reduced to 3 mm or less
(CAN) (US) (BRA)]
[CTH, except from cold-rolled productsof 72.19 through 72.22 (EC)]
72.24 Other alloy steel in ingots or other primary
forms; semi-finished products of other
alloy steel.CTH Basket 1
72.25 Flat-rolled products of other alloy steel, of
a width of 600 mm or more.As indicated at split heading level
ex 72.25(a) Not further worked than hot-rolled [CTH (CH) (JPN) (KOR) (EGY) (PHI)
(NZ)]Referred to CRO for decision
[CTH, except from 72.26 (CAN) (US)
(EC) ]Issue 1 (b)
ex 72.25(b) Not further worked than cold-rolled CTHS Basket 1
ex72.25(c) Clad CTHS Basket 1
ex72.25(d) Other [CTHS (EC) (JPN) (KOR) (PHI) (NZ)] Referred to CRO for decision
[CTH, except from 72.26 (CAN)]
[CTH (CH) (US)] Issue 3 (c)
- Of silicon-electrical steel : As indicated at split heading level
7225.11 -- Grain-oriented
7225.19 -- OtherG/RO/27/Add.1
Page 342
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
7225.20 - Of high speed steel
7225.30 - Other, not further worked than hot-rolled,
in coils
7225.40 - Other, not further worked than hot-rolled,
not in coils
7225.50 - Other, not further worked than cold-rolled
(cold-reduced)
-O t h e r  :
7225.91 -- Electrolytically plated or coated with zinc
7225.92 -- Otherwise plated or coated with zinc
7225.99 -- Other
72.26 Flat-rolled products of other alloy steel, of
a width of less than 600 mm.As indicated at split heading level
ex 72.26(a) Not further worked than hot-rolled CTH, except from 72.25 Basket 1
ex 72.26(b) Not further worked than cold-rolled CTHS, except from cold-rolled products
of 72.25Basket 1
ex72.26(c) Clad CTHS Basket 1
ex72.26(d) Other [CTHS (EC) (JPN) (KOR) (PHI) (NZ)] Referred to CRO for decision
[CTH (US) (BRA)] Issue 3 (c)
- Of silicon-electrical steel : As indicated at split heading level
7226.11 -- Grain-oriented
7226.19 -- Other
7226.20 -- Of high speed steelG/RO/27/Add.1
Page 343HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
-O t h e r
7226.91 -- Not further worked than hot-rolled
7226.92 -- Not further worked than cold-rolled (cold-
reduced)
7226.93 -- Electrolytically plated or coated with zinc
7226.94 -- Otherwise plated or coated with zinc
7226.99 -- Other
72.27 Bars and rods, hot-r olled, in irregularly
wound coils, of other alloy steel.CTH, except from heading 72.28 Basket 1
72.28 Other bars and rods of other alloy steel;
angles, shapes and sections, of other alloysteel; hollow  drill bars and rods, of alloy or
non-alloy steel.As indicated at split heading level
ex72.28 (a) Bars and rods, not further worked than hot-
rolled[CTH, except from 72.27 (BRA) (CAN)
(EC) (EGY) (JPN) (US)]
[CTH (KOR)]Referred to CRO for decision
Issue  1 (c)
ex 72.28 (b) Angles, shapes and sections, not further
worked than hot-rolled[CTH (JPN) (KOR) (PHI)] Referred to CRO for decision
Issue 1 (a)
[CTH, except from 72.27 (CAN) (EGY)]
[CTH, except from 72.25 through 72.27
(US) (EC) (ARG)]
ex72.28(c) Bars and rods, angles, shapes and sections not
further worked than cold-rolled[CTHS (JPN) (PHI) (KOR)] Referred to CRO for decision
Issue 2 (e)
[CTHS, except from cold-rolled products
of 72.25 through 72.27 (EC) (EGY)]G/RO/27/Add.1
Page 344
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
[CTH, except from ex 72.25 (b), ex 72.26
(b) or 72.27 (US)]
[CTH, except from 72.25 through 72.27(ARG)]
ex72.28(d) Bars and rods, angles, shapes and sections,
cladCTHS Basket 1
ex72.28(e) Other [CTHS (EC) (EGY) (JPN) (PHI) (KOR)] Referred to CRO for decision
Issue 3 (c)
[CTH, except from 72.27 (CAN)]
[CTH, except from 72.25 through 72.27
(US)]
7228.10 - Bars and rods, of high speed steel As indicated at split heading level
7228.20 - Bars and rods, of silico-manganese steel
7228.30 - Other bars and rods, not further worked
than hot-rolled, hot-drawn or extruded
7228.40 - Other bars and rods, not further worked
than forged
7228.50 - Other bars and rods, not further worked
than cold-formed or cold-finished
7228.60 - Other bars and rods
7228.70 - Angles, shapes and sections
7228.80 - Hollow drill bars and rods
72.29 Wire of other alloy steel. As indicated at split heading levelG/RO/27/Add.1
Page 345HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
ex72.29(a) Not plated or coated [CTH (JPN) (CH) (EGY) (PHI) (KOR)] Referred to CRO for decision
Issue 4
[CTH, except from 72.27 or 72.28; or
change from 72.27 or 72.28 provided that
the cross-sectional area of the rods isreduced by at least 50 % or their diameter
is reduced to 3 mm or less (CAN) (US)]
[CTH, except from ex 72.25 (b) or ex
72.26 (b) (EC)]
ex72.29(b) Other [CTHS (JPN) (PHI) (KOR)]
[CTH (CH)]Referred to CRO for decision
Issue 3 (c)
[CTH, except from 72.27 or 72.28; or
change from 72.27 or 72.28 provided that
the cross-sectional area of the rods is
reduced by at least 50 % or their diameter
is reduced to 3 mm or less (CAN) (US)
(BRA)]
[CTH, except from ex 72.25 (b) or ex72.26 (b) (EC) (EGY)]
7229.10 - Of high speed steel As indicated at split heading level
7229.20 - Of silico-manganese steel
7229.90 - OtherG/RO/27/Add.1
Page 346
CHAPTER 73
Chapter Notes  :
[1. Assembling operations, other than simple assembling operations, within this Chapter are to be considered as substantial tra nsformation ( Basket 1)( in
principle, language to be finalized later) ]
[2. For the purposes of those rules of origin which refer to a change of classification (i.e. change of heading or subheading),  the following changes shall
not confer origin :
(a) changes which result from disassembly;
(b) changes which result from packaging or repackaging; or(c) changes which result solely from application of General Rule of Interpretation 2(a) with respect to collections of parts th at are presented as
unassembled articles of another heading or subheading. (Basket 1 ) ( in principle, language to be finalized later) ]
HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
Chapter 73 Articles of iron or steel As indicated at heading level
73.01 Sheet piling of iron or steel, whether or not
drilled, punched or made from assembledelements; welded an gles, shapes and
sections, or iron or steelCTH Basket 1
73.02 Railway or tramway track construction
material of iron or steel, the following :rails, check-rails a nd rack rails, switch
blades, crossing frogs, point rods and otherCTH Basket 1G/RO/27/Add.1
Page 347HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
crossing pieces, sleepers (cross-ties), fish-
plates, chairs, chair wedg es, sole plates (base
plates), rail clips, bedplates, ties and other
material specialized for jointing or fixingrails.
73.03 Tubes, pipes, and hollow profiles, of cast
ironAs indicated at split heading level
ex 73.03(a) -With a layer of asphalt/bitumen,
reinforcement materials and concrete[CTHS (CH) (NOR) (JPN) (PHI) (SG) ] Referred to CRO for decision
Issue 5 (a)
[CTH (US) (EC) (CAN) (MEX) (SEN) (EGY)
(ARG) (KOR) ]
ex73.03 (b) - Coated inside with a layer of polyurethane
and outside with a layer of polyurethane or
asphalt/bitumen[CTHS (CH) (NOR) (JPN) (PHI) (SG) ]
[CTH (US) (EC) (CAN) (MEX) (SEN) (KOR)
(BRA) (ARG) (EGY) ]Referred to CRO for decision
Issue 5 (b)
ex 73.03(c) - Other CTH Basket 1
73.04 Tubes, pipes and ho llow profiles, seamless,
of iron (other than cast iron) or steel.As indicated at subheading level
7304.10 -Line pipe of a kind used for oil or gas
pipelinesAs indicated at split subheading level
ex 7304.10(a) -Coated with a layer of asphalt/bitumen,
reinforcement materials and concrete[CTSHS (NOR) (CH) (PHI) (JPN) ] Referred to CRO for decision
Issues 5 (a) and 6
[CTSH (CAN) (SG) (KOR) ]
[CTH (US) (EC) (SEN) (BRA) (EGY) ]
[CTH, except from 72.06 or 72.07 (ARG)]G/RO/27/Add.1
Page 348
HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
ex 7304.10 (b) -Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ] Referred to CRO for decision
[CTH, except from 72.06 or 72.07 (ARG)] Issue 6
[CTSH (CAN) (KOR) (SG) ]
-Casing, tubing and drill pipe, of a kind used
in drilling for oil or gas
7304.21 -- Drill pipe [CTH (US) (EC) (CH) (EGY) (BRA) ] Referred to CRO for decision
Issue 6
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (JPN) (SG) (KOR) ]
7304.29 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision
Issue 6
-- Other, of circular cross-section, of iron or
non-alloy steel :
7304.31 --Cold-drawn or cold-rolled (cold-reduced) [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision
Issue 6
7304.39 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision
Issue 6
- Other, of circular cross-section, of stainlessG/RO/27/Add.1
Page 349HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
steel :
7304.41 -- Cold-drawn or cold-rolled (cold-reduced) [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision
Issue 6
7304.49 --Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision
Issue 6
-  Other, of circular cross-section, of other
alloy steel :
7304.51 --Cold-drawn or cold-rolled (cold-reduced) [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision
Issue 6
7304.59 --Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision
Issue 6
7304.90 -Other [ CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision
Issue 6
73.05 Other tubes and pipes (for example, welded,
riveted or similarly cl osed), having circular
cross-sections, the external diameter of
which exceeds 406.4 mm, of iron or steel.As indicated at split heading levelG/RO/27/Add.1
Page 350
HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
ex73.05(a) Longitudinally submerged arc welded,
longitudinally welded, other, with a layer of
asphalt/bitumen reinforcement materials and
concrete[CTHS (CH) (JPN) (NOR) (PHI) (SG) ]
[CTH (US) (CAN) (SEN) (EC) (ARG) (EGY)
(KOR)]Referred to CRO for decision
Issue 5 (a)
ex73.05(b) Other CTH Basket 1
-Line pipe of a kind used for oil or gas
pipelinesAs indicated at split heading level
7305.11 -- Longitudinally submerged arc welded
7305.12 -- Other, longitudinally welded
7305.19 -- Other
7305.20 - Casing of a kind used in drilling for oil or gas
- Other, welded :
7305.31 -- Longitudinally welded
7305.39 -- Other
7305.90 - Other
73.06 Other tubes, pipes and hollow profiles (for
example, open seam or welded, riveted or
similarly closed), of iron or steel.As indicated at split heading level
ex73.06(a) -Line pipe of a kind used for oil or gas
pipelines : With a layer of asphalt/bitumen,
reinforcement materials and concrete[CTHS (CH) (JPN) (NOR) (PHI) (SG) ]
[CTH (US) (CAN) (EC) (SEN) (ARG) (EGY)
(KOR)]Referred to CRO for decision
Issue 5 (a)
ex73.06 (b) Other CTH Basket 1G/RO/27/Add.1
Page 351HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
7306.10 - Line pipe of a kind used for oil or gas
pipelinesAs indicated at split heading level
7306.20 -Casing and tubing of a kind used in drilling
for oil or gas
7306.30 -Other, welded, of circular cross-section, of
iron or non-alloy steel
7306.40 -Other, welded, of circular cross-section, of
stainless steel
7306.50 - Other, welded, of circular cross-section, of
other alloy steel
7306.60 -Other, welded, of non-circular cross-section
7306.90 - Other
73.07    Tube or pipe fittings (for example,
couplings, elbows, sleeves), of iron or steel.CTH Basket 1
73.08 Structures (excluding prefabricated
buildings of heading No. 94.06) and parts ofstructures (for example, bridges and bridge-
sections, lock-gates, towers, lattice masts,
roofs, roofing frame-works, doors andwindows and their frames and thresholdsfor doors, shutters, balustrades, pillars andcolumns), of iron or steel; plates, rods,angles, shapes, sections, tubes and the like,
prepared for use in st ructures, of iron orAs indicated at split heading levelG/RO/27/Add.1
Page 352
HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
steel.
ex 73.08 (a) Structures [CTH (EC) (EGY) (BRA) ] Referred to CRO for decision
[CTHS (KOR) (JPN) (PHI) (US) ] Issue 7
ex 73.08 (b) Parts of structures [CTH (EC) (EGY) (BRA) ] Referred to CRO for decision
[CTHS (JPN) (KOR) (PHI) (US) Issue 8
ex 73.08(c) Other [CTH (JPN) (PHI) (EGY) (KOR) ]
[CTH, except from 72.08 through 72.16, 73.01,
73.04 through 73.06 (US) ]Referred to CRO for decision
Issue 9
[CTH, except from 7301.20 (EC) ]
[CTH, except from 72.16 when the change
results from the following operations :
(1) Drilling, punching, notching, cutting,
cambering or sweeping, whetherperformed individually or in combination;
(2) Adding attachments or weldments for
composite construction;
(3) Adding attachments for handling purposes;
(4) Adding weldments, connectors or
attachments to H-sections or I-sections,provided that the maximum dimension ofthe weldments, connectors or attachmentsis not greater than the dimension betweenthe inner surfaces of the flanges of the H-
sections or I-sections;
(5) Painting, galvanizing or otherwise coating;G/RO/27/Add.1
Page 353HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
(6) Adding a simple base plate without
stiffening elements, individually or incombination with drilling, punching,notching or cutting, to create an article
suitable as a column (CAN) ]
7308.10 - Bridges and bridge-sections As indicated at split heading level
7308.20 - Towers and lattice masts
7308.30 -  Doors, windows and their frames and
thresholds for doors
7308.40 -  Equipment for scaffolding, shuttering,
propping or pitpropping
7308.90 - Other
73.09 Reservoirs, tanks, vats and similar
containers for any material (other than
compressed or liquefied gas), of iron or
steel, of a capacity exceeding 300 l, whether
or not lined or heat-insulated, but not fittedwith mechanical or thermal equipment.CTH Basket 1
73.10 Tanks, casks, drums, cans, boxes and
similar containers, fo r any material (other
than compressed or liquefied gas), of iron orsteel, of a capacity not exceeding 300 l,
whether or not lined or heat-insulated, but
not fitted with mechanical or thermalequipment.CTH Basket 1
73.11 Containers for compressed or liquefied gas,
of iron or steel.CTH Basket 1
73.12 Stranded wire, ropes, cables, plaited bands, As indicated at split heading levelG/RO/27/Add.1
Page 354
HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
slings and the like, of iron or steel, not
electrically insulated.
ex73.12 (a) Armoured steel stranded wire, ropes and cables [CTHS (SG) (PHI) (KOR) ]
[CTH (ARG) (SEN) (EC) ]Referred to CRO for decision
Issue 10
ex73.12 (b) Other CTH Basket 1
7312.10 -  Stranded wire, ropes and cables As indicated at split heading level
7312.90 - Other
73.13 Barbed wire of iron or  steel; twisted hoop or
single flat wire, barbed or not, and looselytwisted double wire, of a kind used for
fencing, of iron or steel.CTH Basket 1
73.14 Cloth (including endless bands), grill,
netting and fencing, of iron or steel wire;expanded metal of iron or steel.CTH Basket 1
73.15 Chain and parts thereof, of iron or steel. As indicated at subheading level
-  Articulated link chain and parts thereof
7315.11 -- Roller chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision
Issue 11
[CTH (CH) (EGY) (EC) (BRA) ]
7315.12 -- Other chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision
Issue 11
[CTH (CH) (EGY) (EC) (BRA) ]G/RO/27/Add.1
Page 355HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
7315.19 -- Parts CTH Basket 1
7315.20 - Skid chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
- Other chain :
7315.81 -- Stud-link [CTSH (CAN) (US) (PHI)(JPN) ] Referred to CRO for decision
Issue 11
[CTH (CH) (EGY) (EC) (BRA) ]
7315.82 -- Other, welded link [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision
Issue 11
[CTH (CH) (EGY) (EC) (BRA) ]
7315.89 -- Other [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.90 - Other parts CTH Basket 1
73.16 Anchors, grapnels and parts thereof, of iron
or steel.CTH Basket 11
73.17 Nails, tacks, drawing pins, corrugated nails,
staples (other than those of heading No.83.05) and similar articles, of iron or steel,
whether or not with he ads of other material,
but excluding such ar ticles with heads of
copper.CTH Basket 1*
                                                     
1 See Chapter Note No. 1.G/RO/27/Add.1
Page 356
HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
73.18 Screws, bolts, nuts, coach screws, screw
hooks, rivets, cotters, cotter-pins, washers(including spring washers) and similar
articles, of iron or steel.CTH Basket 1*
- Threaded articles As indicated at heading level
7318.11 -- Coach screws
7318.12 -- Other wood screws
7318.13 -- Screw hooks and screw rings
7318.14 -- Self-tapping screws
7318.15 -- Other screws and bolts, whether or not with
their nuts or washers
7318.16 -- Nuts
7318.19 -- Other
- Non-threaded articles :
7318.21 -- Spring washers and other lock washers
7318.22 -- Other washers
7318.23
7318.24
7318.29-- Rivets
-- Cotters and cotter-pins
-- OtherG/RO/27/Add.1
Page 357HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
73.19 Sewing needles, knitting needles, bodkins,
crochet hooks, embroidery stilettos andsimilar articles, for use in the hand, of ironor steel; safety pins and other pins of iron or
steel, not  elsewhere specified or included.CTH Basket 1
73.20 Springs and leaves for springs, of iron or
steel.CTH Basket 1
73.21 Stoves, ranges, grates, cookers (including
those with subsidiary boilers for central
heating), barbecues, braziers, gas-rings,plate warmers and similar non-electricdomestic appliances and parts thereof, of
iron or steel.As indicated at subheading level
-  Cooking appliances and plate warmers:
7321.11 -- For gas fuel or for both gas and other fuels CTH Basket 1*
7321.12 -- For liquid fuel CTH Basket 1*
7321.13 -- For solid fuel CTH Basket 1*
- Other appliances
7321.81 -- For gas fuel or for both gas and other fuels CTH Basket 1*
7321.82 -- For liquid fuel CTH Basket 1*
7321.83 -- For solid fuel CTH Basket 1*
7321.90 - Parts CTH Basket 1*
                                                     
*See Chapter Note No.1.G/RO/27/Add.1
Page 358
HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
73.22 Radiators for central heating, not
electrically heated, and parts thereof, of iron
or steel; air heaters and hot air distributors(including distributors which can alsodistribute fresh or conditioned air), not
electrically heated, in corporating a motor-
driven fan or blower,  and parts thereof, of
iron or steel.CTH Basket 1*
73.23 Table, kitchen or other household articles
and parts thereof, of iron or steel; iron orsteel wool; pot scourers and scouring orpolishing pads, gloves and the like, of iron
or steel.CTH Basket 1
*
73.24 Sanitary ware a nd parts thereof, of iron or
steel.As indicated at split heading level
ex 73.24(a) Steel enamelled sinks [CTHS (SG) (PHI) (MOR) ] Referred to CRO for decision
[CTH (MEX) (SEN) (ARG) (BRA)] Issue  12
ex 73.24(b) Other CTH Basket 1*
7324.10 - Sinks and washbasins, of stainless steel
- Baths
7324.21 -- Of cast iron, whether or not enamelled
7324.29 -- Other
7324.90 - Other, including parts
73.25 Other cast articles of iron or steel. CTH Basket 1*
                                                     
*See Chapter Note No. 1.G/RO/27/Add.1
Page 359HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
73.26 Other articles of iron or steel CTH Basket 1*
                                                                                                                                                                                                                                                       
* See Chapter Note No. 1.G/RO/27/Add.1
Page 360
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 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 split of this subheading or from any other
subheading of this heading is excluded.)G/RO/27/Add.1
Page 361
WCO doc. 42.622
UNRESOLVED ISSUES FOR DECISION BY
THE TECHNICAL 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 Annex)
CHAPTERS 74 to 81
The Committee on Rules of Origin is invited to decide whether the products resulting from
processes described below have undergone their last substantial transformation.G/RO/27/Add.1
Page 362
ISSUE No. 1  : MANUFACTURE OF PO WDERS OF LAMELLAR STRUCTURE FROM
POWDERS OF NON-LAMELLAR STRUCTURE
OPTION A : Yes1. The metal powder industry differentiates betw een granular 3-dimensional metal powders and
a completely different line of powders consisting of 2-dimensional products of lamellar structure.
granular 3-dimensional metal powder is produced by atomization of liquid metal with air or inert gas.
the atomized powder is processed by means of siev ing and sifting techniques to obtain powders in the
desired grain sizes.  lamellar metal powders are produced by means of a dry working process using
atomized powder as raw material.
2. The manufacture of lamellar powders is not a mere milling but a sophisticated, high-tech
conversion/reshaping process.  during the conversion/reshaping process, new faces of lamellar powder
are continuously produced.  in addition to a clearly defined grain distribution pattern, the lamellar
powders also show a highly reflective surface after being treated in a polishing machine in order to
smooth the surface.
3. In comparison with granular powder, lamellar powders have a considerably higher reactivity
because they have a very high surface area and a much lower thickness than atomized powders in
similar fineness.  these properties are required by the chemical and building industry. hence, the
manufacture of copper or aluminium powders of lamellar structure from powders of non-lamellar
structure is considered to be a substantial transformation.
• The origin criterion should be :
ex7406.20(a) CTSH EC
CTSHS CH, JPN
ex7603.20(a) CTSH EC,  BRA
CTSHS CH, JPN
OPTION B : No
4. The manufacture of powders of lamellar structure from powders of non-lamellar structure is
not a substantial transformation.
• 
• The origin criterion should be :
ex7406.20(a) CTSHS, except from subheading
7406.10CAN, MEX, US,
PHI
ex7603.20(a) CTSHS, except from subheading
7603.10CAN, MEX, US,
PHI
RELEVANT HS CODES :
ex7406.20(a), ex7603.20(a)G/RO/27/Add.1
Page 363
ISSUE No. 2  : MANUFACTURE OF POWDERS FROM PLATES, SHEETS, STRIP AND FOIL
OPTION A : Yes5. The manufacture of powders from plates, sheets, strip and foil is a substantial transformation.
• 
• The origin criterion should be :
ex78.04(b) CTHS CAN, CH, JPN, MEX, US,
PHI
OPTION B : No
6. The manufacture of powders from plates, sheets, strip and foil is not a substantial
transformation.
• The origin criterion should be :
ex78.04(b) CTH EC
RELEVANT HS CODE :
ex78.04(b)
ISSUE No.3 : MANUFACTURE OF FLAKES FROM POWDERSOPTION A : Yes7. The manufacture of flakes from powders is a substantial transformation.
• The origin criterion should be :
ex81.01(ij), ex81.02(ij),
ex81.03(ij), ex81.04(ij),
ex81.05(ij), ex81.06(ij),
ex81.07(ij), ex81.08(ij),
ex81.09(ij), ex81.10(ij),
ex81.11(ij), ex81.13(d)CTHS CAN, CH, JPN, MEX, US
PHI
ex8112.19(e), ex8112.20(ij),
ex8112.30(ij), ex8112.40(ij),
ex8112.99(e)CTSHS CAN, CH, JPN, MEX, US
PHI
OPTION B : No
8. The manufacture of flakes from powders is not a substantial transformation.
• The origin criterion should be :
ex81.01(ij), ex81.02(ij), CTHS, except from powders ECG/RO/27/Add.1
Page 364
ex81.03(ij), ex81.04(ij),
ex81.05(ij), ex81.06(ij),
ex81.07(ij), ex81.08(ij),
ex81.09(ij), ex81.10(ij),
ex81.11(ij), ex81.13(d)
ex8112.19(e), ex8112.20(ij),ex8112.30(ij), ex8112.40(ij),
ex8112.99(e)CTSHS, except from powders EC
RELEVANT HS CODES :
ex81.01(ij), ex81.02(ij), ex81.03(ij), ex81.04(ij), ex81.05(ij), ex81.06(ij), ex81.07(ij), ex81.08(ij),
ex81.09(ij), ex81.10(ij), ex81.11(ij), ex8112.19(e), ex8112.20(ij), ex8112.30(ij), ex8112.40(ij),
ex8112.99(e), ex81.13(d)
++++++++++
ISSUE No. 4 : MANUFACTURE OF POWDERS FROM FLAKESOPTION A : Yes9. The manufacture of powders from flakes is a substantial transformation.
• The origin criterion should be :
7406.10 CTSH, except from
ex7406.20(a)CAN, CH, JPN, MEX,
US, PHI
ex7406.20(a) CTSHS CH, JPN
CTSHS, except from7406.10CAN, MEX, US, PHI
ex75.04(a) CTHS CAN, CH, JPN, MEX,
US, PHI
7603.10 CTSH, except from
ex7603.20(a)CAN, CH, JPN, MEX,
US, PHI
ex7603.20(a) CTSHS CH, JPN
CTSHS, except from
7603.10CAN, MEX, US, PHI
ex7903.90(a) CTSHS CAN, CH, JPN, MEX,
US, PHI
ex81.01(h), ex81.02(h),ex81.03(h), ex81.04(h),
ex81.05(h), ex81.06(h),CTHS CAN, CH, JPN, MEX,
US, PHIG/RO/27/Add.1
Page 365
ex81.07(h), ex81.08(h),
ex81.09(h), ex81.10(h),
ex81.11(h), ex81.13(c)
ex8112.11(d), ex8112.20(h),
ex8112.30(h), ex8112.40(h),ex8112.91(d)CTSHS CAN, CH, JPN, MEX,
US, PHI
OPTION B : No
II. 10. THE MANUFACTURE OF POWDERS FROM FLAKES IS NOT A
SUBSTANTIAL TRANSFORMATION.
• The origin criterion should be :
7406.10 CTH EC
ex7406.20(a) CTSH EC
ex75.04(a) CTH EC
7603.10 CTH EC
ex7603.20(a) CTSH BRA, EC
ex7903.90(a) CTH EC
ex81.01(h), ex81.02(h),
ex81.03(h), ex81.04(h),
ex81.05(h), ex81.06(h),
ex81.07(h), ex81.08(h),
ex81.09(h), ex81.10(h),ex81.11(h), ex81.13(c)CTHS, except from
flakesEC
ex8112.11(d), ex8112.20(h),
ex8112.30(h), ex8112.40(h),
ex8112.91(d)CTSHS, except from
flakesEC
RELEVANT HS CODES :
7406.10, ex7406.20(a), ex75.04(a), 7603.10, ex7603.20(a), ex7903.90(a), ex81.01(h), ex81.02(h),
ex81.03(h), ex81.04(h), ex81.05(h), ex81.06(h), ex81.07(h), ex81.08(h), ex81.09(h), ex81.10(h),
ex81.11(h), ex8112.11(d), ex8112.20(h), ex8112.30(h), ex8112.40(h), ex8112.91(d), ex81.13(c)
++++++++++
ISSUE No. 5 : MANUFACTURE OF TIN POWDER AND FLAKES FROM TIN FOILG/RO/27/Add.1
Page 366
OPTION A : Yes
11. The manufacture of powders and flakes from foil is a substantial transformation.
• The origin criterion should be :
CTHS (CAN, CH, JPN, MEX, US, PHI)
OPTION B : No12. The manufacture of powders and flakes from foil is not a substantial transformation.
• The origin criterion should be :
CTH (EC)
RELEVANT HS CODE :ex80.05(b)
++++++++++
ISSUE No. 6 : MANUFACTURE OF BARS, RODS AND PROFILES FROM CAST OR
SINTERED BARS AND RODS
OPTION A : Yes13. The manufacture of bars and rods from cast or sintered bars and rods is a substantial
transformation.  The bars and rods are obtained fo llowing plastic deformation which changes their
characteristics and increases their density.  As compared with the input bars and rods, they are
different products, designed for specific uses.
• The origin criterion should be :
74.07 CTH CAN, CH, JPN, KOR, MEX, US, PHI
7505.11, 7505.12 CTSH CAN, CH, JPN, KOR, MEX, US, PHI
76.04, ex79.04(a) CTH CAN, CH, JPN, KOR, MEX, US, PHI
ex80.03(a) CTH CAN, CH, EGY, JPN, KOR, MEX, US, PHI
OPTION B : No
14. The manufacture of bars and rods from cast or sintered bars and rods is not a substantial
transformation.  The bars and rods remain classified with the metal and its alloys, in unwrought form,
as long as they have not been subsequently worked after production (otherwise than by simpletrimming or descaling) or been pickled to remove any surface defects.  The products obtained are
therefore not appreciably different from the products used.
• The origin criterion should be :G/RO/27/Add.1
Page 367
74.07 CTH, except from cast or sintered bars and
rods of heading 74.03EC
7505.11 CTH, except from cast or sintered bars and
rods of heading 75.02EC
7505.12 CTH, except from cast or sintered bars and
rods of heading 75.02EC
76.04 CTH, except from cast or sintered bars and
rods of heading 76.01EC
ex79.04(a) CTH, except from cast or sintered bars and
rods of heading 79.01EC
ex80.03(a) CTH, except from cast or sintered bars and
rods of heading 80.01EC
RELEVANT HS CODES :
74.07, 7505.11, 7505.12, 76.04, ex79.04(a), ex80.03(a)
++++++++++
ISSUE No. 7 : MANUFACTURE OF NICKEL-ALLOY BARS, RODS AND PROFILES FROM
NON-ALLOY NICKEL BARS, RODS AND PROFILES
OPTION A : Yes15. The manufacture of nickel-alloy bars, rods and profiles from non-alloy nickel bars, rods and
profiles, is a substantial transformation.
• The origin criterion should be :
CTSH  (CAN, CH, JPN, KOR, MEX, US, PHI)
OPTION B : Yes, provided16. The manufacture of nickel-alloy bars, rods and profiles from non-alloy nickel bars, rods and
profiles, is not a substantial transformation.
• The origin criterion should be :
CTH, except from cast or sintered products of heading 75.02 (EC)
RELEVANT HS CODE :
7505.12
++++++++++G/RO/27/Add.1
Page 368
ISSUE No. 8 : MANUFACTURE OF COPPER PLATES, SHEETS AND STRIP FROM OTHER
COPPER PLATES, SHEETS AND STRIP BY COLD-ROLLING
OPTION A : Yes17. The manufacture of copper plates, sheets and st rip from other copper plates, sheets and strip
by cold-rolling is a substantial transformation since there is a plastic deformation of the products used
which alters their characteristics and makes the goods obtained suitable for different uses.
• The origin should be :
ex74.09(a) CTHS CH, EC, JPN, KOR, MEX, NOR, PHI
OPTION B: No
18. The manufacture of copper plates, sheets and strip of heading 74.09 from other copper plates,
sheets and strip of the same heading by cold-rolling is not a substantial transformation since there is
no appreciable change to the products used.
• The origin criterion should be :
ex74.09(a) CTH CAN, US
RELEVANT HS CODE :
ex74.09(a)
++++++++++
ISSUE No. 9 : MANUFACTURE OF COPPER, ALUMINIUM, NICKEL, TIN, LEAD OR
ZINC WIRE FROM BARS, RODS AND PROFILES OF THE
CORRESPONDING METAL
OPTION A : Yes19. The manufacture of copper, aluminium, nickel, tin, lead or zinc wire from bars,  rods and
profiles of the corresponding metal is a substantial transformation.  Wire is generally produced from
hot-rolled bars and rods in irregularly wound coils by  drawing them through a die; wire drawing is an
important cold plastic deformation.  Wire may also be obtained by other cold-forming processes such
as cold-rolling.  The products obtained have particular features which distinguish them from the bars
and rods and make them suitable for specific uses.
• The origin criterion should be :
74.08 CTH CH, EC, JPN, KOR, NOR,
PHI
7505.21, 7505.22 CTSH CH, EC, JPN, KOR, PHIG/RO/27/Add.1
Page 369
76.05 CTH CH, EC, JPN, KOR, NOR,
PHI
ex78.03(b) CTHS CAN, EC, JPN, KOR, PHI
ex79.04(b) CTHS CAN, EC, JPN, KOR, PHI
ex80.03(b) CTHS CH, EC, EGY, JPN, KOR,
PHI
OPTION B : Yes, provided
20. In respect of copper, aluminium, nickel, or tin wire, the production of wire from bars, rods
and profiles is a substantial transformation, provided that the cross-sectional area of the bar or rod is
reduced by at least 50 %.  Having the drawing operation accompanied by a requirement for a
minimum reduction in the cross-sectional area of the bar or rod , it guarantees that the operation
carried out was indeed important and entailed an appreciable change in the products used.
• The origin criterion should be :
74.08 CTH, except from heading 74.07;
or
A change from heading 74.07,
whether or not there is also achange from any other heading,
provided that the cross-sectional
area of the rod is reduced by at
least 50%CAN, MEX, NZ
7505.21, 7505.22 CTSH, except from subheadings
7505.11 through 7505.12; or
A change to this subheading from
subheadings 7505.11 through
7505.12, whether or not there isalso a change from any other
subheading, provided that the
cross-sectional area of the rod is
reduced by at least 50%CAN, MEX, US
76.05 CTH, except from heading 76.04;
or
A change from heading 76.04,
whether or not there is also a
change from any other heading,
provided that the cross-sectional
area of the rod is reduced by at
least 50%BRA, CAN, MEXG/RO/27/Add.1
Page 370
ex 80.03(b) CTHS, provided that the cross-
sectional area of the rod is reduced
by at least 50 %CAN, MEX, US
OPTION C : No
21. In respect of copper, aluminium, lead or zinc, the production of wire from bars, rods and
profiles is not a substantial transformation.  Bars, rods and profiles are products relatively close to
wire.  There is no appreciable difference between these two types of products.
• The origin criterion should be :
• 
74.08 CTH, except from heading 74.07 US
76.05 CTH, except from heading 76.04 US
ex78.03(b) CTH CH, MEX, US
ex79.04(b) CTH CH, MEX, US
RELEVANT HS CODES :
74.08,  7505.21, 7505.22 , 76.05, ex78.03(b), ex79.04(b), ex80.03(b),
+++++++++
ISSUE No. 10 : MANUFACTURE OF COPPER, NICKEL, ALUMINIUM, OR LEAD FOIL FROM
PLATES, SHEETS AND STRIP OF THE CORRESPONDING METAL
OPTION A : Yes
22. The manufacture of copper, nickel, aluminium or lead foil, of a thickness not exceeding 0.15
mm (in the case of copper and nickel) or not exceeding 0.2 mm (in the case of aluminium and lead),
from plates, sheets and strip of greater thickness is a substantial transformation.  It entails a hot or
cold plastic deformation of the source products (plates, sheets and strip).  The foil so produced has
different characteristics and uses compared with those of the source products.
• The origin criterion should be :
74.10 CTH BRA, CAN, CH, EC, JPN, KOR, SG, PHI
ex 75.06(a) CTHS BRA, CH, EC, JPN, KOR, SG, PHI
7607.11 CTH CAN, CH, EC, JPN, KOR, MEX, SG, PHI
7607.19, 7607.20 CTH CAN, EC, JPN, KOR, MEX, SG, PHIG/RO/27/Add.1
Page 371
CTH; or change
to this
subheading from
subheading
7607.11CH
ex78.04(a) CTHS BRA, CAN, CH, EC, JPN,  KOR, MEX,SG,
PHI
OPTION B : Yes, provided
23. The manufacture of copper, nickel, aluminium or lead foil, of a thickness not exceeding 0.15
mm (in the case of copper and nickel) or not exceeding 0.2 mm (in the case of aluminium and lead),from plates, sheets and strip is a substantial transf ormation, provided that the following conditions are
satisfied:
• the thickness of the copper plates, sheets and strip used is not less than 0.5 mm; or
• the thickness of the nickel, aluminium or lead plates, sheets and strip used is reduced by at least
50% as a result of the transformation.
24. The manufacture entails a hot or cold plastic deformation of the source products, thereby
altering their characteristics.  Moreover, the uses of foil are different from those of plates, sheets and
strip.  However, to ensure that this manufacturing operation attains a minimum threshold, a minimum
reduction in the thickness of the products used is required.  That is to say, the starting products for
copper foil cannot be less than 0.5 mm thick, whereas the starting products for nickel, aluminium orlead foil must be at least 50% thicker than the resultant products.
• The origin criterion should be:
74.10 CTH, except from heading 74.09
where the source product is less than
0.5 mm thickKEN, MEX, US
ex75.06(a) CTHS, provided that the thickness of
the source product is reduced by at
least 50 %CAN, MEX, US
7607.11,
7607.19,
7607.20CTH, except from heading 76.06; or
a change to foil of heading 76.07from heading 76.06, if there has been
a reduction in the thickness of the
source product by at least 50%BRA, US
ex78.04(a) CTHS, provided that the thickness of
the source product is reduced by at
least 50 %US
RELEVANT HS CODES :
74.10, ex75.06(a), 7607.11, 7607.19, 7607.20, ex78.04(a)G/RO/27/Add.1
Page 372
++++++++++
ISSUE No. 11  :    MANUFACTURE OF PRINTED, COLOURED AND LACQUERED
ALUMINIUM FOIL (7607.19) AND BACKED ALUMINIUM FOIL (7607.20)
FROM ALUMINIUM FOIL, ROLLED BUT NOT FURTHER WORKED
OPTION A : Yes25. Printing, colouring and lacquering of aluminium foil or backing of aluminium foil with paper,
PVC or the like are substantial transformations.
26. The manufacturing process to obtain printed, coloured and lacquered aluminium foil involves
the following operations :
• Colouring : The glossy side of the aluminium foil is coloured with a gold-coloured lacquer to give
a good decorative ground for the following red print.
 
• Printing and protective lacquering : The coloured side of the aluminium foil is gravure printed with
a solvent-based system and dried reel to reel gravure printing machine with automatic reel change.
Up to ten individual inks can be applied in one pass. Each station is equipped with a drying tunnel.
The last drying tunnel is suitable for drying protective varnishes.
 
• Heat seal lacquering : The matt side of the aluminium foil is heat seal lacquered in order : (a) to
prevent corrosion of the aluminium and changes in  the food by the packaging material, and (b) to
allow a tight closure between the lid and the container.
 
• Reeling/prelubrication : The lacquered, coloured and printed material is slit to the required width
and length with a reel-to-reel cutting machine with rotary knife system. There is an automatic edge
control system for straight reel edges and programmed web tension control for even reels. At the
same stage, the aluminium foil must be prelubrica ted in order to allow manufacture of containers
with a high pressure machine. This operation is necessary to avoid pin holes in the containers.
27. The manufacturing process to obtain aluminiu m foil with backing involves the following
operations :
• Printing : This stage is the same as for the printed, lacquered aluminium foil (see above).
 
• Laminating : The matt aluminium side is laminated to the smoother paper surface with an even
coating of special grease-resistant laminating wax. The wax must offer high bonding strength toaluminium and paper as well as be soft enough to give good dead fold properties. This operation takes
place in a reel-to-reel wax laminator with varnish st ation and drying tunnel. There is a separate melter
for wax. The wax bath temperature is controlled via a thermo oil system with thermostat. In the
laminating station, the temperature is controlled with pneumatic nip pressure.
 
• Reeling : This stage is the same as for the printed, lacquered aluminium foil (see above).
28. The manufacturing process to obtain aluminium foil with backing for covering
telecommunication cables involves the following operations :
- Annealing and de-greasing : Reels of thick aluminium band are annealed by feeding the web
through special ovens. The web is carefully heated to just below the metals melting point, then
cooled. The metal recrystallizes and becomes soft. During this process, the majority of theG/RO/27/Add.1
Page 373
lubricant used during rolling evaporates from both sides of the aluminium band. A multiple-
stage wash process is used in order to reduce residue to a minimum.
- Extrusion coating : The annealed aluminium ba nd is extrusion-coated on one side. EAA Resin
is melted; then a film is applied directly to  the aluminium via an extruder with continuous
monitoring of coat weight and web control. In order to achieve optimum adhesion, the materialis tempered (heat-treated) after coating.
- Reeling : This stage is the same as for the printed, coloured, lacquered aluminium foil (see
above).
29. As a result of these operations, the basic materials have turned into new, different
products for specific uses. The obtained products are specially designed for use as packaging orcontainer-production materials with decorative colour, strength to withstand transport and
warehousing damage, and other specific qualities for holding different food products which must be
protected against light, smell and other possibilities of contamination.
• The origin criterion should be:
7607.19 CTH, or change to this subheading
from subheading 7607.11CH, PHI
7607.20 CTH, or change to this subheading
from subheading 7607.11CH, PHI
OPTION B :  No
30. Printing, colouring and lacquering of aluminium foil or backing of aluminium foil with paper,
PVC or the like are not substantial transformations. In order to claim origin, the aluminium foil should
be produced from products classified in other headings.
• The origin criterion should be :
7607.19, 7607.20 CTH CAN, EC, JPN, KOR,
MEX, SG
CTH, except from heading 76.06;or a change to foil of heading
76.07 from heading 76.06, if there
has been a reduction in the
thickness of the source product by
at least 50%BRA, US
RELEVANT HS CODES :
7607.19, 7607.20
++++++++++G/RO/27/Add.1
Page 374
ISSUE No. 12 :   MANUFACTURE OF TIN FOIL FROM TIN POWDER OR TIN FLAKES
OPTION A : Yes31. The manufacture of tin foil (ex 80.05 (a) ) from tin powders and flakes (ex 80.05 (b) ) is a
substantial transformation.  It first entails recasting the products used, followed by plastic
deformation.
• The origin criterion should be :
CTHS (CAN, CH, EGY, JPN)
OPTION B : No32. The manufacture of tin foil from tin powders and flakes is not a substantial transformation.
• The origin criterion should be :
CTH (EC, US, PHI)
RELEVANT HS CODE :
ex80.05(a)
++++++++++
ISSUE No. 13 : REFINING OF UNWROUGHT METALS
OPTION A : Yes
33. The refining of unwrought metals is a substantial transformation.  Refining is a metallurgical
operation intended to remove, from the unwr ought product, any impurities which would be
detrimental to its industrial use, or to render those impurities less harmful.  Various techniques are
used to achieve this objective :
- Thermal refining without reaction : Purification by mechanical means (decanting, washing,
vibration, bubbling through with inert gases) or by change of state (change from solid to liquid
and vice versa, change from solid or liquid to gas).
 
- Thermal refining by selective reaction : Refining of metal in liquid state (by selective oxidation,
by selective chlorination, by selective sulphuration, etc.) or in solid state (by action of gas on the
impurities or the metal).
 
- Electrolytic refining : The metal to be purified constitutes the anode; the bath is a solution of that
metal; the pure metal is deposited on the cathode.
34. These various processes are extremely technical.  The metals obtained clearly have
characteristics which are totally different and are intended for specific uses.
• The origin criterion should be :G/RO/27/Add.1
Page 375
75.01 CTH; or change within this
heading to mattes or sinters
containing 90% or more of
nickel from mattes or sinters
containing not more than 75
% of nickelBRA, CH, EC, JPN,
KOR
ex7601.10 (a) CTSHS BRA, CH, EC, JPN,
KOR, NOR
7801.10 CTSH BRA, CH, EC, JPN,
KOR, MEX
8001.10 CTH; or manufacture of
refined tin of this
subheading from unrefined
tin of the same subheadingBRA, CH, EC, EGY,
JPN, MEX, NOR
ex81.01(b), ex81.02(b),ex81.03(b), ex81.04(b),
ex81.05(b), ex81.06(b),
ex81.07(b), ex81.08(b).ex81.09(b), ex81.10(b),
ex81.11(b)CTHS JPN
ex8112.11(b), ex8112.20(b),
ex8112.30(b), ex8112.40(b),
ex8112.91(b)CTSHS JPN
OPTION B : No
35. Refining of unwrought metals is not a subs tantial transformation.  The fundamental qualities
and properties of the metals are not altered by processes intended simply to eliminate impurities.
The origin criterion should be :
75.01 CTH CAN, US, MEX, PHI
ex7601.10 (a) CTH CAN, US, MEX, PHI
7801.10 CTH CAN, US, PHI
8001.10 CTH CAN, US, PHI
ex81.01(b), ex81.02(b),
ex81.03(b), ex81.04(b),
ex81.05(b), ex81.06(b),
ex81.07(b), ex81.08(b).
ex81.09(b), ex81.10(b),
ex81.11(b)CTHS, except from the alloys
and waste and scrap splitsPHIG/RO/27/Add.1
Page 376
ex8112.11(b),
ex8112.20(b),
ex8112.30(b),
ex8112.40(b), ex8112.91(b)CTSHS, except from the alloys
and waste and scrap splitsPHI
RELEVANT HS CODES :
75.01, ex7601.10 (a), 7801.10, 8001.10, ex81.10(b), ex81.02(b), ex81.03(b), ex81.04(b), ex81.05(b),
ex81.06(b), ex81.07(b), ex81.08(b). ex81.09(b), ex81.10(b), ex81.11(b),  ex8112.11(b), ex8112.20(b),
ex8112.30(b), ex8112.40(b), ex8112.91(b)
++++++++++
ISSUE No. 14  : MANUFACTURE OF ALUMINIUM TUBES AND PIPES FROM OTHER
TUBES AND PIPES OF THE SAME HEADINGS BY COLD-DRAWING
OPTION A : Yes36. The manufacture of aluminium tubes and pi pes from other aluminium tubes and pipes by
cold-drawing is a substantial transformation.  Cold-drawing is a process which entails plastic
deformation of the tubes and pipes used.  It results in appreciable changes to the starting products in
terms of characteristics and uses.
• The origin criterion should be :
76.08 CTH, or change within this
heading from tubes andpipes to cold-drawn tubes
and pipesCAN, EC, SEN
OPTION B : No
37. The manufacture of aluminium tubes and pi pes from other aluminium tubes and pipes by
cold-drawing is not a substantial transformation.  The tubes and pipes used are not altered
appreciably; their characteristics remain similar.
• The origin criterion should be :
76.08 CTH ARG, BRA, CH,
JPN, MEX, US, PHI
RELEVANT HS CODE :
76.08G/RO/27/Add.1
Page 377
++++++++++
ISSUE No. 15 : MANUFACTURE OF TUBE OR PIPE FITTINGS FROM TUBES OR PIPESOPTION A : Yes38. The manufacture of tube or pipe fittings from tubes and pipes is a substantial transformation.
It entails plastic deformation to produce a change in the shape.  The products obtained have new
characteristics and are intended for more specific uses.
• The origin criterion should be :
7507.20 CTSH MEX, JPN
78.05 CTH; or change within this
heading from tubes and pipes tofittingsJPN
79.06 CTH; or change within this
heading from tubes and pipes to
fittingsJPN
CTH; or change within this
heading from tubes and pipes tofittings 
or from fittings to tubes
and pipesMEX
80.06 CTH; or change within this
heading from tubes and pipes to
fittingsJPN
CTH; or change within this
heading from tubes and pipes tofittings, or from fittings to tubes
and pipesCAN, MEX
OPTION B : No
39. The manufacture of tube or pipe fittings from tubes and pipes is not a substantial
transformation The products obtained do not have really new characteristics and their uses are not
fundamentally different.
• The origin criterion should be :
7507.20 CTH CAN, EC, CH, US, PHI
78.05 CTH CAN, EC, CH, US,
MEX, PHIG/RO/27/Add.1
Page 378
79.06 CTH CAN, EC, CH, US, PHI
80.06 CTH EC, CH, US, JPN, BRA,
PHI
RELEVANT HS CODES :7507.20, 78.05, 79.06, 80.06
++++++++++
ISSUE No. 16 : ATTACHING TUBE OR PIPE FITTINGS TO TUBES OR PIPES
OPTION A : Yes
40. The attaching of tube or pipe fittings (e.g. S-bends, couplings) to tubes or pipes is a
substantial transformation since it reshapes the original tubes or pipes and makes the products suitable
for specific uses.
• The origin criterion should be :
7507.11,
7507.12CTSH CAN, MEX
79.06 CTH; or change within this heading
from tube and pipe fittings to tubes and
pipes, or from tubes and pipes to fittingsMEX
80.06 CTH; or change within this heading
from tube and pipe fittings to tubes and
pipes, or from tubes and pipes to fittingsCAN, MEX
OPTION B : No
41. The attaching of tube or pipe fittings to tubes and pipes is not a substantial transformation.
The operation is simple and does not bring new characteristics to the resulting products.  The function
of tubes or pipes with or without fittings is not fundamentally different.
• The origin criterion should be :
7507.11, 7507.12 CTH EC, CH, US, JPN,
PHI
79.06 CTH CAN, EC, CH, US,
PHIG/RO/27/Add.1
Page 379
CTH; or change within this heading
from tubes and pipes to fittingsJPN
80.06 CTH EC, CH, US, JPN,
BRA, PHI
RELEVANT HS CODES :7507.11, 7507.12, 79.06, 80.06
++++++++++
ISSUE No. 17  : MANUFACTURE OF ARTICLES FROM OTHER ARTICLES OF THE SAME
HEADINGS OR SUBHEADINGS
OPTION A : Yes42. The manufacture of articles of certain headings or subheadings from other articles of the same
classification is a substantial transformation.
• The origin criterion should be :
7419.10, 7419.91, 7419.99 CTSH CAN, JPN, MEX, US,
PHI
ex75.08(a), ex75.08(c) CTHS CAN, JPN, MEX, US,
PHI
7616.91, 7616.99 CTSH JPN, MEX, PHI
OPTION B : No
43. The manufacture of articles of certain headings or subheadings from other articles of the same
classification is not a substantial transformation.
• The origin criterion should be :
7419.10  7419.91, 7419.99 CTH CH, EC
ex75.08(a), ex75.08(c) CTH CH, EC
7616.91, 7616.99 CTH CAN, CH, EC, US
RELEVANT HS CODES :
7419.10  7419.91, 7419.99, ex75.08(a), ex75.08(c), 7616.91, 7616.99G/RO/27/Add.1
Page 380
++++++++++
ISSUE No. 18  : ASSEMBLY OF STRUCTURES  FROM PARTS OF STRUCTURES OR FROM
PLATES, RODS, PROFILES, TUBES AND THE LIKE, OF ALUMINIUM,PREPARED FOR USE IN STRUCTURES
OPTION A : Yes44. The assembly of structures from parts of structures or from plates, rods, profiles, tubes and
the like of aluminium, prepared for use in structures, is a substantial transformation.  These products
are assembled by various methods such as rive ting, bolting or welding.  Once installed, these
structures generally remain in that position, which confirms their character as an article.
• The origin criterion should be :
ex76.10(a) CTHS CAN, CH, JPN, MEX, US, PHI
OPTION B : No
45. The assembly of structures from parts of structures or from plates, rods, profiles, tubes and
the like of aluminium, prepared for use in structures, is not a substantial transformation.  Assembly ofthese parts to make structures entails simple operations which do not really give the products obtained
new characteristics.
• The origin criterion should be :
ex76.10(a) CTH EC
RELEVANT HS CODE :
ex76.10(a)
++++++++++
ISSUE 19  :  MANUFACTURE OF PARTS OF STRUCTURES FROM ALUMINIUM PLATES,
RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN
STRUCTURES
OPTION A : Yes46. The manufacture of parts of structures from aluminium plates, rods, profiles, tubes and the
like, prepared for use in structures, is a substantial transformation.  These products are assembled by
various methods such as riveting, bolting or welding.  Once installed, these structures generally
remain in that position, which confirms their character as an article.
• The origin criterion should be :
ex76.10(b) CTHS CAN, CH, JPN, MEX, USG/RO/27/Add.1
Page 381
OPTION B : No
47. The manufacture of parts of structures from aluminium plates, rods, profiles, tubes and the
like, prepared for use in structures, is not a subs tantial transformation.  Assembly of these parts to
make structures entails simple operations which do not really give the products obtained new
characteristics.
• The origin criterion should be :
ex76.10(b) CTH EC, PHI
RELEVANT HS CODE :
ex76.10(b)
++++++++++
ISSUE No. 20  :  PREPARATION OF ALUMINIUM PLATES, RODS, PROFILES, TUBES AND
THE LIKE, FOR USE IN STRUCTURES FROM ALUMINIUM BARS, RODS,
PROFILES, WIRE, PLATES, SHEETS, STRIPS, TUBES, PIPES, TUBE AND
PIPE FITTINGS
OPTION A : Yes
48. The preparation of aluminium plates, rods, profiles, tubes and the like, for use in structures
from aluminium bars, rods, profiles, wire, plates, sheets, strips, tubes, pipes, tube and pipe fittings is a
substantial transformation. The products used have to undergo various operations so that they can be
used in structures : fitting with hooks or other attaching devices; tapping to enable screws to be
inserted at the time of assembly. The products obtained therefore have new characteristics.
• The origin criterion should be :
ex76.10(c) CTH CAN, CH, JPN, MEX
OPTION B :No
49. The preparation of aluminium plates, rods, profiles, tubes and the like, for use in structures
from aluminium bars, rods, profiles, wire, plates, sheets , strips, tubes, pipes, tube and pipe fittings is
not a substantial transformation.  It entails fitting them with connecting devices (grooves, flanges or
interlocks) enabling them to be fitted to each other by being simply interlocked or even by having
their longitudinal sides juxtaposed.  But these conne cting devices are produced by simple processes
and do not involve lengthy work; they do not cause any major changes to these products.
• The origin criterion should be :
ex76.10(c) CTH, except from headings 76.04 through 76.06,
76.08 or 76.09EC, US
RELEVANT HS CODE :
ex76.10(c)G/RO/27/Add.1
Page 382
++++++++++
ISSUE No. 21 : MANUFACTURE OF TIN CABLES
OPTION A : Yes50. The manufacture of tin cables from other articles of the “tin” Chapter, including articles of the
same heading as tin cables, is a substantial transformation.
• The origin criterion should be :
CTH; or change to cables of this heading from other articles of this heading  (MEX)
OPTION B : No
51. The manufacture of cables from other articles of the same heading as tin cables is not a
substantial transformation.
• The origin criterion should be :
CTH (BRA, CAN, CH, EC, JPN, US, PHI)
RELEVANT HS CODE :
ex80.07(b)
++++++++++
ISSUE No. 22  :  MANUFACTURE OF LEAD PLATES, SHEETS AND STRIP FROM LEAD
FOIL, POWDERS OR FLAKES
OPTION A : Yes
52. The manufacture of lead plates, sheets and strip from lead foil, powders or flakes is a
substantial transformation.
• The origin criterion should be :
CTHS (EC, JPN, MEX, US)
OPTION B : Yes, except53. Only the manufacture of lead plates, sheets and strip from lead powders or flakes is a
substantial transformation.
• The origin criterion should be :
CTHS, except from split heading ex78.04(a) (PHI, CAN)
OPTION C: NoG/RO/27/Add.1
Page 383
54. The manufacture of lead plates, sheets and strip from lead foil, powders or flakes is not a
substantial transformation.
• The origin criterion should be :
CTH  (CH)
RELEVANT HS CODE :
ex78.04(d)
++++++++++
ISSUE No. 23 : MANUFACTURE OF LEAD FLAKES FROM LEAD PLATES, SHEETS, STRIP
AND FOIL
OPTION A : Yes
55. The manufacture of lead flakes from lead plates, sheets, strip and foil is a substantial
transformation.
• The origin criterion should be :
CTHS, except from split heading ex78.04(b) (CAN, JPN, MEX)
OPTION B : No
56. The manufacture of lead flakes from lead plates, sheets, strip and foil is not a substantial
transformation.
• The origin criterion should be :
CTH (EC, CH, US)
RELEVANT HS CODE :
ex78.04(c)
++++++++++++
ISSUE No. 24 : MANUFACTURE OF PLATES, SHEETS, STRIP, FOIL, TUBES, PIPES AND
TUBE OR PIPE FITTINGS OF CHAPTER 81 BY COLD-ROLLING OF
ARTICLES OF THE SAME HEADING
OPTION A : Yes
57. Cold-rolling of plates, sheets, strip, foil, tubes, pipes and tube or pipe fittings from articles of
the same heading is a substantial transformation.
• The origin criterion should be :G/RO/27/Add.1
Page 384
ex81.01(e), ex81.02(e),
ex81.03(e), ex81.04(e),
ex81.05(e), ex81.06(e),
ex81.07(e), ex81.08(e),
ex81.09(e), ex81.10(e),ex81.11(e)CTH; or cold-rolling from articles of
the same split headingJPN
ex81.01(g), ex81.02(g),
ex81.03(g), ex81.04(g),
ex81.05(g), ex81.06(g),ex81.07(g), ex81.08(g),
ex81.09(g), ex81.10(g),
ex81.11(g), ex81.13(h)CTHS; or cold-rolling from articles of
the same split headingJPN
ex8112.19(b), ex8112.20(e),
ex8112.30(e), ex8112.40(e),
ex8112.99(b)CTSHS; or cold-rolling from articles
of the same split subheadingJPN
ex8112.19(d), ex8112.20(g),
ex8112.30(g), ex8112.40(g),
ex8112.99(d)CTSHS; or cold-rolling from articles
of the same split subheadingJPN
OPTION B : No
58. Cold-rolling of plates, sheets, strip, foil, tubes, pipes and tube or pipe fittings from articles of
the same heading is not a substantial transformation.
• The origin criterion should be :
ex81.01(e), ex81.02(e), ex81.03(e), ex81.04(e),
ex81.05(e), ex81.06(e), ex81.07(e), ex81.08(e),
ex81.09(e), ex81.10(e), ex81.11(e)CTHS
ex81.01(g), ex81.02(g), ex81.03(g), ex81.04(g),
ex81.05(g), ex81.06(g), ex81.07(g), ex81.08(g),
ex81.09(g), ex81.10(g), ex81.11(g), ex81.13(h)CTHS
ex8112.19(b), ex8112.20(e), ex8112.30(e),
ex8112.40(e), ex8112.99(b)CTSHS
ex8112.19(d), ex8112.20(g), ex8112.30(g),
ex8112.40(g), ex8112.99(d)CTSHS
RELEVANT HS CODES :
ex81.01(e), ex81.02(e), ex81.03(e), ex81.04(e), ex81.05(e), ex81.06(e), ex81.07(e), ex81.08(e),
ex81.09(e), ex81.10(e), ex81.11(e), ex81.01(g), ex81.02(g), ex81.03(g), ex81.04(g), ex81.05(g),
ex81.06(g), ex81.07(g), ex81.08(g), ex81.09(g), ex81.10(g), ex81.11(g), ex81.13(h), ex8112.19(b),G/RO/27/Add.1
Page 385
ex8112.20(e), ex8112.30(e), ex8112.40(e), ex8112.99(b), ex8112.19(d), ex8112.20(g), ex8112.30(g),
ex8112.40(g), ex8112.99(d)