RESTRICTED
WORLD TRADE G/RO/W/13/Rev.1
2September 1996
ORGANIZATION(96-3455)
Committee onRules ofOrigin
INTEGRATED NEGOTIATING TEXT
FOR THE HARMONIZATION WORK PROGRAMME
Note bytheSecretariat
Revision
1. Atitsmeeting on10May1996, theCommittee onRules ofOrigin decided toestablish an
IntegratedNegotiatingTextfortheHarmonizationWorkProgrammethatwillbecomeacommonworking
document andreference point fortheCommittee onRules ofOrigin andtheTechnical Committee on
Rules ofOrigin. Inreaching thisdecision, itwasnoted thatsuchatextwould enhance efficiency and
discipline inthenegotiating process, assist delegations, particularly theircapitals, inassessing progress
inthenegotiations andproblems thatexistand,finally, alsoassist inbuilding abridge ofunderstanding
between theCommittee onRules ofOrigin andtheTechnical Committee. TheIntegrated Negotiating
Textwillgiveafactual account ofallstages ofnegotiations, including allreservations byMembers.
TheCommittee alsoagreed onthemodalities asfollows:
(i) theIntegrated Negotiating Textwillbecompiled inaconsolidated, coherent textasaWTO
document andwould include thefollowing sections: theoverall architectural design forthe
Harmonization workprogramme; anannex ofdefinitions forgoods considered asbeing wholly
obtained inonecountry; anannex ofproduct-specific rules; andanannex forminimal
operations andprocesses which donotbythemselves confer origin. Thesections willbe
obtained byextraction from orreference totherelevant documents emerging from thework
incourse intheTechnical Committee onRules ofOrigin;
(ii) additions ordeletions totheIntegrated Negotiating Textshallbeeffected bytheCommittee
onRules ofOrigin working onthebasis ofconsensus;
(iii) theChairman oftheCommittee onRules ofOrigin, together withtheWTO Secretariat, shall
produce thisIntegrated Negotiating Textforearly transmission totheTechnical Committee
onRules ofOrigin intimeforits4thsession.
2. Theattached draftIntegrated Negotiating Text, prepared bytheChairman together withthe
Secretariat, isthelatest update, reflecting work donebytheTechnical Committee during itsFourth
Session, from28Mayto7June1996inBrussels. Negotiating textsofchapters 1-5,9,44-49, 64-71,
74-79 and92-97 havebeenadded. Inlightofthemodalities agreed inparagraph 1(i)above, itisalso
transmitted totheTechnical Committee onRules ofOrigin indraftformwithaviewtotransmitting
afinalversion asearly aspossible.G/RO/W/13/Rev.1
Page2
DRAFT
INTEGRATED NEGOTIATING TEXT
FOR THE HARMONIZATION WORK PROGRAMME
Annex III1
Harmonized Rules ofOrigin
PREAMBLE2
..........
..........
GENERAL RULES3
Article 1:SCOPE OFAPPLICATION
Rules ofOrigin provided inthisAnnex shallbeasdefined inArticle 1,paragraph 1ofthe
Agreement, andshall beapplied forthepurposes setoutinArticle 1,paragraph 2ofthe
Agreement.
Article 2:HARMONIZED SYSTEM
References toheadings andsubheadings arereferences tothemastheyappear intheHarmonized
System. References toclassification inthisAnnex arereferences toclassification under the
Harmonized System.
Article 3:DEFINITIONS
Forthepurposes ofthisAnnex :
1. "Harmonized System" means theHarmonized Commodity Description andCoding
System defined inArticle 1oftheInternational Convention ontheHarmonized
Commodity Description andCoding System (done atBrussels on14June1983) as
amended andbeing inforce on1January 1996.4
2. ["Neutral Elements"5means :
Goods usedintheproduction, testing orinspection ofanother goodbutnotphysically
incorporated intothegood, orgoods usedinthemaintenance ofbuildings orthe
operation ofequipment associated withtheproduction ofagood, andincludes :
1Referred toas"Annex 4"indocument G/RO/5, page 15.
2Seeparagraph 7,Annex 3todocument G/RO/5, page12.
3Seeparagraph 6,Annex 3todocument G/RO/5, page 11.
4Seeparagraph 9,Annex 3todocument G/RO/5, page 12.
5Seeparagraph 16,Annex 3todocument G/RO/5, page 13.G/RO/W/13/Rev.1
Page3
(a) Fuelandenergy,
(b) tools, diesandmoulds,
(c) spare partsandmaterials usedinthemaintenance ofequipment andbuildings,
(d) lubricants, greases, compounding materials andother material used in
production orusedtooperate equipment andbuildings,
(e) gloves, glasses, footwear, clothing, safety equipment andsupplies,
(f) equipment, devices andsupplies usedfortesting orinspecting theother goods,
(g) catalysts andsolvents, and
(h) anyother goods thatarenotincorporated intothegood buttheuseofwhich
intheproduction ofthegood canreasonably bedemonstrated tobepartof
thatproduction.]
3. [Other definitions, asnecessary]
Article 4:DETERMINATION OFORIGIN
1. Thecountry oforigin ofagoodshallbedetermined inaccordance withtheprovisions
ofparagraph 2,applied insequence.
2. Subject totheprovisions ofArticle 5,thecountry oforigin ofagood isthecountry
inwhich:
(a) Thegood iswholly obtained asdefined inAppendix 1;
[(b) [Each material inthegood which does notoriginate inthatcountry has
undergone achange inclassification assetforthinAppendix 2orotherwise
satisfies therules setforth inthatAppendix;]
[Each material inthegood which does notoriginate inthatcountry has
undergone asubstantial transformation which satisfies therules setforth in
Appendix 2];]
[Article 5:RESIDUAL RULES OFORIGIN6
Where theorigin ofagood cannot bedetermined onthebasis oftherules setforth
inAppendix 1orAppendix 2,thecountry oforigin ofthegood shallbe....]
Article 6:MINIMAL OPERATIONS ORPROCESSES7
Notwithstanding compliance withtherules setforth inAppendix 1orAppendix 2,
origin shallnotbeconferred onagoodmerely asaresult oftheoperations ofthetype
listed inAppendix 3.
6Seeparagraphs 12-14, Annex 3todocument G/RO/5, page 12.
7Seeparagraph 15,Annex 3todocument G/RO/5, page 12.G/RO/W/13/Rev.1
Page4
Article 7:SPECIAL PROVISIONS
1.[NEUTRAL ELEMENTS5]
[Inorder todetermine whether aproduct originates inacountry, itshallnot
benecessary toestablish whether ornotthepower andfuel, plant and
equipment, andmachines andtoolsusedtoobtain suchproduct orthematerials
usedinitsmanufacture which donotandarenotintended toremain inthe
product asfinally constituted originate inthirdcountries.]
[Neutral elements usedintheproduction ofagood shallbedisregarded in
determining whether materials notoriginating inthatcountry andusedinthe
production ofagood undergo achange intariff classification orsatisfy any
other requirements assetoutforthatgood inAppendix 2.]
2.PACKING AND PACKAGING MATERIALS AND CONTAINERS8
Theorigin ofpacking andpackaging materials andcontainers presented with
thegoods therein shallbedisregarded indetermining theorigin ofthegoods
under anychange oftariff classification rulesetoutinAppendix 2,provided
suchpacking andpackaging materials andcontainers areclassified withthe
goods under theHarmonized System.
3.ACCESSORIES AND SPARE PARTS AND TOOLS9
Theorigin ofaccessories, spare parts andtools presented withagood shall
bedisregarded indetermining theorigin ofthegoodunder anychange intariff
classification rulesetoutinAppendix 2,provided that:
- theyarestandard accessories, spare partsandtoolsandtheirquantities
andvalue arecustomary forthegood; and
- theyareincluded intheprice ofthegood andarenotseparately
invoiced from thegood.
[4.MIXTURES]*
*Placement andcontent tobedetermined
[5.FUNGIBLE GOODS AND MATERIALS10
Forthepurpose ofdetermining thecountry oforigin ofagood,
(a) where domestic materials andforeign materials thatarefungible
materials areusedintheproduction ofthegood, thedetermination
ofwhether thematerials aredomestic materials may, atthechoice of
theproducer ofthegood ortheperson from whom theproducer
acquiredthematerials,bemadeonthebasisofanyapplicableinventory
management methods; and
8Seeparagraph 17,Annex 3todocument G/RO/5, page 13.
9Seeparagraph 18,Annex 3todocument G/RO/5, page 13.
10Seeparagraph 19,Annex 3todocument G/RO/5, page 13.G/RO/W/13/Rev.1
Page5
(b) where domestic goods andforeign goods thatarefungible goods are
physically combined ormixed ininventory and,prior toacquisition
bythebuyer, donotundergo production oranyother operation, other
thanunloading, reloading oranyotheroperation necessary topreserve
thegoods ingood condition ortotransport thegoods tothebuyer of
thegood, thedetermination ofthecountry oforigin ofthatgoodmay,
atthechoice oftheseller ofthegood, bemade onthebasis ofany
oftheapplicable inventory management methods.]
[Article 8:DEMINIMIS*]11
*Placement andcontent tobedetermined
11Seeparagraph 20,Annex 3todocument G/RO/5, page13.G/RO/W/13/Rev.1
Page6
APPENDIX 1-Wholly Obtained Goods
(Table continues onpages 7-9)
Harmonized definitions ofthegoods thataretobeconsidered asbeing
wholly obtained inonecountry 1
Definitions Notes
1. Thefollowing goods aretobeconsidered asbeing wholly
obtained inonecountry :
(a) Live animals born andraised inthatcountry; Indefinitions 1(a),(b),and(c)theterm "animals" covers allanimal life,including
mammals, birds, fish, crustaceans, molluscs, reptiles, bacteria andviruses.
(b) Animals obtained byhunting, trapping, fishing, gathering or
capturing inthatcountry;Definition 1(b)covers animals obtained inthewild, whether liveordead, whether
ornotborn andraised inthatcountry.
(c) Products obtained from liveanimals inthatcountry; Definition 1(c)covers products obtained from liveanimals without further
processing2,including milk, eggs, natural honey, hair, wool, semen anddung.
(d) Plants andplant products harvested, picked orgathered inthat
country;Definition 1(d)covers allplant life,including fruit, flowers, vegetables, trees,
seaweed, fungi andliveplants grown inthatcountry.
(e) Minerals andother naturally occurring substances, notincluded in
definitions (a)-(d), extracted ortaken inthatcountry;Definition 1(e)covers crude minerals andother naturally occurring substances,
including rock orsolar salt,crude mineral sulphur occurring infreestate, natural
sands, clays, stones, metallic ores, crude oil,natural gas,bituminous minerals,
natural earths, ordinary natural waters, natural mineral waters, natural snow and
ice.
(f) Scrap andwaste derived from manufacturing orprocessing
operations orfrom consumption inthatcountry andfitonly for
disposal orfortherecovery ofrawmaterials;Definition 1(f)covers allscrap andwaste, including scrap andwaste resulting from
manufacturing orprocessing operations orconsumption inthesame country, scrap
machinery, discarded packaging andhousehold rubbish andallproducts thatcanno
longer perform thepurpose forwhich theywere produced, andarefitonly for
discarding orfortherecovery ofrawmaterials. Such manufacturing orprocessing
operations include alltypes ofprocessing, notonly industrial orchemical butalso
mining, agricultural, construction, refining, incineration andsewage treatment
operations.
(g)3[Articles collected inthatcountry which cannolonger perform their
original purpose norarecapable ofbeing restored orrepaired and
which arefitonly fordisposal orfortherecovery ofparts orraw
materials;]
1Seeparagraph 6,document G/RO/2, page 3.
2TheCommittee onRules ofOrigin, on22May1996, requested theTechnical Committee onRules ofOrigin
toconfirm totheCommittee thattheterm "produced" isnotarestrictive term, andincludes theterms
manufacturing, processing andassembling, andtoprovide thisconfirmation withregard todraft definition 1(i)
ofgoods wholly obtained inonecountry. Furthermore, theCommittee requested theTechnical Committee to
consider providing adefinition of"produced" inregard todraft article 3ofthegeneral rules oftheoverall
architecture oftheHarmonized Work Programme.
3Seeparagraphs 14-30, Annex 1todocument G/RO/5.Harmonized definitions of the goods that are to be considered as being
wholly obtained in one country1
Definitions Notes
1. The following goods are to be considered as being wholly
obtained in one country :
(h)3Alternative 1 : [In the recovery of parts or raw materials, environmental considerations may arise,
[Parts or raw materials recovered in that country from articles which particularly for radioactive, hazardous and toxic waste that may result from the
can no longer perform their original purpose nor are capable of recovery of parts or raw materials from Articles. In this connection, this rule is
being restored or repaired;][*]without prejudice to Members' rights to take WTO-consistent measures to protect
the environment.]4
Alternative 2 :
[Parts or raw materials obtained in that country from articles
collected in that country which are not fit for their original purpose
nor are capable of being restored or repaired and are fit only for
disposal or for the recovery of parts or raw materials;]
(i)5Goods obtained or produced2in that country solely5from products [For a good to be considered wholly obtained in one country under definition 1(i):
referred to in (a) - (f) [and (g) and (h)] above; (i) The good must have been obtained or produced from the products of that
country mentioned in definitions 1(a) to (h);
(ii) the products of definitions 1(a) to (h) must not have undergone
processing in another country; and
(iii) the good must not contain materials not considered to be wholly obtained
in that country.]
*[In the recovery of parts or raw materials, environmental considerations may arise, particularly for radioactive, hazardous
and toxic waste that may result from the recovery of parts or raw materials from Articles. In this connection, this rule is
without prejudice to Members' rights to take WTO-consistent measures to protect the environment.]4
4Severaldelegationsexpressedtheirpreliminaryreservationstothis[footnote/note]andstatedthattheywouldrequestfurtherinstructions
from their capitals.
5Seeparagraphs 11-13, Annex 1todocument G/RO/5, page 6.G/RO/W/13/Rev.1
Page8
Harmonized definitions ofthegoods thataretobeconsidered asbeing
wholly obtained inonecountry
Definitions Notes
2.
Option I
2(i)Products ofsea-fishing andother products taken from theseaoutside a
[theterritorial seaofa]country areconsidered tobewholly obtained inthe
country ofregistration ofthevessel thatcarries outthose operations.
(ii)Goods obtained orproduced onboard factory ships areconsidered tobe
wholly obtained inthecountry ofregistration ofthefactory shipprovided
thatthose goods aremanufactured from theproducts referred toin
subparagraph (i)originating inthatsame country.
(iii)Products taken from thesea-bed orsubsoil beneath thesea-bed outside
a[theterritorial seaofa]country areconsidered tobewholly obtained in
thecountry thathastherights toexploit thatsea-bed orsubsoil.]Definition 2(i)and(ii)includes registration thatacountry grants to
chartered vessels orfactory ships, provided thisregistration isin
accordance withtherequirements ofthatcountry.
Option II
2(i)Products ofsea-fishing andother products taken from theseaoutside a
country areconsidered tobewholly obtained inthecountry ofregistration
ofthevessel thatcarries outthose operations.
(ii)Goods obtained orproduced onboard factory ships areconsidered tobe
wholly obtained inthecountry ofregistration ofthefactory shipprovided
thatthose goods aremanufactured from theproducts referred toin
subparagraph (i)originating inthatsame country.
(iii)Products taken from thesea-bed orsubsoil beneath thesea-bed outside
acountry areconsidered tobewholly obtained inthecountry thathasthe
rights toexploit thatsea-bed orsubsoil.
3.Solely forthepurposes ofapplying paragraph 1and2,theterm
"country" includes themaritime zones under national jurisdiction .
(Notification obligation).Definition 2(i)and(ii)includes registration thatacountry grants to
chartered vessels orfactory ships provided thisregistration isinaccordance
withtherequirements ofthatcountry. InDefinition 3,theinterpretation of
themaritime zones under national jurisdiction willbelefttoindividual
Members.
Option III
2(i)Products ofsea-fishing andother products taken from theseaoutside a
country areconsidered tobewholly obtained inthecountry ofregistration
ofthevessel thatcarries outthose operations.
(ii)Goods obtained orproduced onboard factory ships areconsidered tobe
wholly obtained inthecountry ofregistration ofthefactory shipprovided
thatthose goods aremanufactured from theproducts referred toin
subparagraph (i)originating inthatsame country.
(iii)Products taken from thesea-bed orsubsoil beneath thesea-bed outside
acountry areconsidered tobewholly obtained inthecountry thathasthe
rights toexploit thatsea-bed orsubsoil.
3.Forthepurposes ofparagraphs 1and2,theterm"country" includes the
customs territory ofaMember .Definition 2(i)and(ii)includes registration thatacountry grants to
chartered vessels orfactory ships, provided thisregistration isin
accordance withtherequirements ofthatcountry.Harmonized definitions ofthegoods thataretobeconsidered asbeing
wholly obtained inonecountry
Definitions Notes
2.(cont.)
Option IV
1.(a)-(i)(asprepared bytheTechnical Committee) Forthepurposes ofparagraph 1,theterm"country" covers thatcountry 's
territorial sea(including thesea-bed thereof andthesubsoil beneath thesea-
bed), airspace above territorial sea,anditscontinental shelves andexclusive
economic zone(excluding thewaters superadjacent tothesea-bed thereof).
2.Thegoods described indefinition 1(a)-(h)above, butnotobtained ina
country, aretobeconsidered asbeing wholly obtained:
(i) asfarastheproducts obtained outside theterritorial seaby
maritime fishing andother products taken from theseaoutside
theterritorial seaareconcerned, inthecountry ofregistration of
thatvessel orfactory ship, iftheactivities toobtain them are
carried outonthatvessel orfactory ship;
(ii) inthecountry which hasjurisdiction onaninstallation, structure
orspacecraft, iftheactivities toobtain them arecarried outon
thatinstallation, structure orspacecraft;
(iii) ifneither (i)nor(ii)above isapplicable, inthecountry which has
jurisdiction ontheactivities toobtain suchgoods.(a)Definition 2(i)doesnotinclude theregistration granted toavessel or
factory shipchartered.
(b)Definition 2(ii)applies to,forexample, theproducts taken from the
sea-bed outside thecontinental shelves orthesubsoil beneath thatsea-bed
andtheproducts obtained intheouter space.
(c)Definition 2(iii) applies totheproducts obtained without aninstallation,
structure orspacecraft.G/RO/W/13/Rev.1
Page10
APPENDIX 2-Product Rules -Substantial Transformation
Introductory Notes1
1. Inapplying thisAppendix, thetitlesofsections andchapters areprovided foreaseofreference only; forlegal
purposes,originshallbedeterminedaccordingtothetermsoftherulesthemselves,anyrelativelegalnotes,andthefollowing
provisions.
2. Indetermining theorigin ofagood, thecountry oforigin ofagood shallbethecountry oforigin conferred on
thegood byapplication oftheruleforthegood setforth inthethirdcolumn.
3. Where anentry inthefirstcolumn ispreceded by"ex", thissignifies thattheruleinthethirdcolumn applies
onlytothepartofthatheading orsubheading described inthesecond column.
1SeeAnnex 5todocument G/RO/5, page 19.G/RO/W/13/Rev.1
Page11
NOTE FROM THE SECRETARIAT
1. Decisions taken bytheTechnical Committee areindicated by"Baskets 1to3"asfollows:
Basket 1means therulehasbeenapproved andshould apply asspecified;
Basket 2means therule(s) proposed require(s) further research andanalysis andwillbeexamined laterinPhase
II;and
Basket 3means therule(s) willbetaken upinPhase III.
2. Thecountries areidentified attheendofeachentry bythefollowing abbreviations:
Argentina: (ARG); Australia: (AU); Canada: (CAN); Chile (CL); Colombia: (COL); European Communities:
(EC); Hong Kong: (HK); India: (IN); Japan: (JPN); Korea: (KOR); Mexico: (MEX); Morocco: (MOR);
NewZealand: (NZ); Norway: (NO); Philippines: (PH); Singapore: (SG); Switzerland: (CH); andUnited
States: (US).SECTION IOFTHE HARMONIZED SYSTEM
(Chapters 1-5)
LIVE ANIMALS; ANIMAL PRODUCTS
Section Notes:G/RO/W/13/Rev.1
Page13CHAPTER 1
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 1 Live animals (a) WO. (CH). Basket 2
(b) WOor
Change from youth tomaturity
(JPN).Breeding from youth tomaturity isdeemed tobeasubstantial
transformation because ofitsgreat improvement ofcommercial
value (JPN).
With regard toourproposal thatbreeding from youth tomaturity
isdeemed tobeasubstantial transformation because ofitsgreat
improvement ofcommercial value, wethink thatthedistinction
between youth andmaturity should bebased onananimal 's
weight orlength rather thanananimal 'sagebecause the
distinction onthebasis ofagewould bedifficult inpractice.
Thespecific weight orlength which distinguishes youth and
maturity ofeach kindofanimal should beconsidered inPhase
III.(JPN)
(c) CC.(CAN)(MEX)
(d) Thechange-of-heading ruledoes
notapply toheadings ofthis
Chapter (EC).
(e) CTH (US) Chapter 1covers liveanimals ofallkinds, except fish,
crustaceans, molluscs andaquatic invertebrates (Chapter 3).
Under theproposed general Chapter rule, origin isassigned to
thecountry inwhich ananimal ofthisChapter isborn (US)
(f) WO, except thefollowing :
(KOR)
01.01 Live horses, asses, mules andhinnies. (a) WO(EC) (CH) Basket 2
(b) CC(CAN) (MEX)
(c) CTH (US)G/RO/W/13/Rev.1
Page14A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d) WOorchange from youth to
maturity (JPN)
(e) Proposal asindicated forsplit
heading andsubheading (KOR)
ex01.01 Live horses, asses, mules andhinnies,
except pure-bred breeding horses (KOR)Fattening forsixormore months. (KOR) Basket 2
Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
0101.11-Horses :
--Pure-bred breeding animalsChange tothissubheading from subheading
0101.19 or0101.20 ofthisheading. (KOR)Change topure-bred breeding animals from natural animals can
beconsidered asasubstantial transformation duetothe
significant change incommercial value andbreeding choice.
(KOR)
01.02 Live bovine animals. (a)WO(CH) Basket 2
(b)CC(CAN)(MEX)
(c)CTH (US)
(d)WOorchange from youth tomaturity.
(JPN)
(e)Proposal asindicated forsplitheading
andsubheading. (EC)(KOR)
ex01.02 Ofaweight exceeding 300kg(EC). WOorsupplementary criteria (EC). Basket 2
Incertain conditions, fattening canbeconsidered asasubstantial
transformation (EC).
ex01.02 Other (EC). WO(EC).G/RO/W/13/Rev.1
Page15A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex01.02 Live bovine animals except pure-bred
breeding animals (KOR)Fattening forsixormore months. (KOR) Basket 2
Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
0102.10 Pure-bred breeding animals Change tothissubheading from subheading
0102.90 ofthisheading. (KOR)Change topure-bred breeding animals from natural animals can
beconsidered asasubstantial transformation duetothe
significant change incommercial value andbreeding choice.
(KOR)
01.03 Live swine. (a)WO(CH) Basket 2
(b)CC(CAN)(MEX)
(c)CTH (US)
(d)WOorchange from youth tomaturity
(JPN)
(e)Proposal asindicated forsplitheadings
andsubheading. (EC)(KOR)
ex01.0
3Ofaweight exceeding 50kg(EC). WOorsupplementary criteria. (EC). Basket 2
Incertain conditions, fattening canbeconsidered asasubstantial
transformation (EC).
ex01.03 Other (EC). WO(EC).
ex01.03 Live swine, except pure-bred breeding
animals (KOR)Fattening foroneormore months. (KOR) Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
0103.10 -Pure-bred breeding animals Change tothissubheading from subheading
0103.90 ofthisheading. (KOR)Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)G/RO/W/13/Rev.1
Page16A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
01.04 Live sheep andgoats. (a)WOorsupplementary criteria (EC). Basket 2
Incertain conditions, fattening canbeconsidered asasubstantial
transformation (EC).
(b)WO(CH)
(c)CC(CAN)(MEX)
(d)CTH (US)
(e)WOorchange from youth to
maturity. (JPN)
(f)Fattening fortwoormore months
(KOR)Animals raised fortwoormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
01.05 Live poultry, thatistosay,fowls ofthe
species Gallus domesticus ,ducks, geese,
turkeys andguinea fowls.(a)WOorsupplementary criteria (EC). Basket 2
Incertain conditions, fattening canbeconsidered asasubstantial
transformation (EC).
(b)WO(CH) (KOR) Animals raised fortwoormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
(c)CC(CAN) (MEX)
(d)CTH (US)
(e)WOorchange from youth to
maturity. (JPN)
01.06 Other liveanimals. (a)WO(CH) (KOR) Basket 2
(b)CC(CAN) (MEX)
(c)CTH (US)G/RO/W/13/Rev.1
Page17A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)WOorchange from youth to
maturity. (JPN)G/RO/W/13/Rev.1
Page18CHAPTER 2
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 2 Meat andedible meat offal (a)CTH except thefollowing :(EC). Basket 2
(b)CCexcept thefollowing :(JPN)
(CAN) (MEX)(US)(CH).Under thegeneral Chapter rule, origin isbased onachange
from anyother Chapter tothisChapter. Except foredible flours
ofsubheading 0210.90, none oftheprocesses resulting in
changes ofheadings within thechapter results inasubstantial
transformation .(US)
(c)WO, except thefollowing (KOR) Slaughtering orsimple processing alone cannot beconsidered as
asubstantial transformation duetoitsinsignificant change in
commercial value. (KOR)
02.01 Meat ofbovine animals, fresh orchilled. (a)CC(CAN) (JPN) (US) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)Fattening forsixormore months
before slaughtering. (KOR)Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.02 Meat ofbovine animals, frozen. (a)CC(CAN) (US) (JPN) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)G/RO/W/13/Rev.1
Page19A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)Fattening forsixormore months
before slaughtering. (KOR)Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.03 Meat ofswine, fresh, chilled orfrozen. (a)CC(US) (JPN) (CAN)( MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)Fattening foroneormore months
before slaughtering. (KOR)Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.04 Meat ofsheep orgoats, fresh, chilled or
frozen.(a)CC(US) (JPN) (CAN) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)Fattening fortwoormore months
before slaughtering. (KOR)Animals raised fortwoormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.05 Meat ofhorses, asses, mules orhinnies,
fresh, chilled orfrozen.(a)CC(US) (JPN) (CAN) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)Fattening fortwoormore months
before slaughtering.(KOR)Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)G/RO/W/13/Rev.1
Page20A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
02.06 Edible offal ofbovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled orfrozen.(a)CC(US) (JPN) (CAN) (MEX) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)WO, except thefollowing :(KOR)
ex0206.10-
0206.20Ofbovine animals, fresh, chilled orfrozen
(KOR)Fattening forsixormore months before
slaughtering. (KOR)Basket 2
Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
ex0206.30-
0206.40Ofswine, fresh, chilled orfrozen
(including liver andother) (KOR)Fattening foroneormore months before
slaughtering. (KOR)Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.07 Meat andedible offal, ofthepoultry of
heading No.01.05, fresh, chilled or
frozen(a)CC(US) (MEX) (JPN) (CAN) Basket 2
(b)Supplementary criteria. (EC) Slaughtering alone isnotenough toconfer origin. Acertain
period offattening before slaughtering isnecessary.(EC)
(c)CTH (CH)
(d)WO, except thefollowing :(KOR)
ex0207.20 Ofturkeys (KOR) Fattening foroneormore months before
slaughtering. (KOR)Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)G/RO/W/13/Rev.1
Page21A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
02.08 Other meat andedible meat offal, fresh,
chilled orfrozen.Change tothisheading from anyother
Chapter.Basket 1**
02.09 Pigfat,freeofleanmeat, andpoultry
fat,notrendered orotherwise extracted,
fresh, chilled, frozen, salted, inbrine,
dried orsmoked.(a)CC(US) (JPN) (CAN) (MEX) Basket 2
(b)CTH (CH)
(c)CTH, except thefollowing :(EC)
(d)WO, except thefollowing :(KOR)
ex02.09 Pigfatfreeofleanmeat, andpoultry fat,
notrendered orotherwise extracted, fresh,
chilled, frozen, salted orinbrine (EC).Supplementary criteria arenecessary (EC). Basket 2
-Slaughtering alone isnotenough toconfer origin; acertain
period offattening before slaughtering isnecessary (EC).
-Thechange-of-heading ruleapplies onlytodried orsmoked
goods (EC).
ex02.09 Pigfat(KOR) Fattening foroneormore months before
slaughtering. (KOR)Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
02.10 Meat andedible meat offal, salted, in
brine, dried orsmoked; edible flours
andmeals ofmeat ormeat offal.(a)CTH, providing thechange isnotonly
theresult ofsalting (CAN).Basket 2
(b)CC(MEX)
(c)CTH (CH)
**Norway reserves itsposition inrespect ofthisheading (fattening ofreindeer)G/RO/W/13/Rev.1
Page22A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)CC,except thefollowing :(US)(JPN)
(e)CTH, except thefollowing :(US) (EC)
(f)WO, except thefollowing :(KOR)
ex02.10 Meat andedible meat offal, salted orin
brine (EC).Supplementary criteria arenecessary (EC). Basket 2
-Slaughtering alone isnotenough toconfer origin; acertain
period offattening before slaughtering isnecessary (EC).
-Thechange-of-heading ruleapplies onlytodried orsmoked
meat ormeat offal (EC).
ex0210.10 Meat ofswine (KOR) Fattening foroneormore months before
slaughtering. (KOR)Basket 2
Animals raised foroneormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
ex0210.20 Meat ofbovine animals (KOR) Fattening forsixormore months before
slaughtering. (KOR)Basket 2
Animals raised forsixormore months canbeconsidered as
having undergone asubstantial transformation duetothe
significant change intheir commercial value. (KOR)
0210.90 -Other, including edible flours and
meals ofmeat ormeat offalChange toedible flours andmeals ofthis
subheading from anyother heading. (KOR)Basket 2
Processing canbeconsidered asasubstantial transformation due
tothesignificant change incommercial value. (KOR)G/RO/W/13/Rev.1
Page23A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex0210.90 Edible flours andmeals ofmeat ormeat
offal (JPN)(US).(a)Change toedible flours andmeals from
anyother subheading orfrom meat and
edible meat offal ofthissubheading
(JPN)(PHI).Basket 2
Thechange toedible flours andmeals from meat andedible
meat offal isdeemed tobeasubstantial transformation (JPN).
Change toflours andmeals ofheading 02.10 isdeemed tobea
substantial transformation because theobtaining goods have a
different character from theoriginating goods. (JPN)
(b)Change tothissplitsubheading from
anyother subheading (NOR)(US)Reduction ofmeat ormeat offal toflours andmeals involves a
substantial transformation. (US)G/RO/W/13/Rev.1
Page24CHAPTER 3
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 3 Fishandcrustaceans, molluscs andother
aquatic invertebrates(a)CTH, except thefollowing :(JPN)
(CH) (EC)(KOR)(NOR)(SG)Basket 2*
With regard toourproposal thatbreeding from youth tomaturity
isdeemed tobeasubstantial transformation because ofitsgreat
improvement ofcommercial value, wethink thatthedistinction
between youth andmaturity should bebased onananimal 's
weight orlength rather thanananimal 'sagebecause the
distinction onthebasis ofagewould bedifficult inpractice.
Thespecific weight orlength which distinguishes youth and
maturity ofeach kindofanimal should beconsidered inPhase
III.(JPN)
(b)CC(MEX)
(c)CC,except thefollowing (US)(CAN) Under thegeneral Chapter rule, origin isbased onachange
from anyother Chapter tothisChapter. Cutting fillets from
whole orcleaned fish, andreducing fishmeat toflours, meals or
pellets, arebothconsidered tobesubstantial transformations
deemed toconfer origin. Other changes ofheadings within the
Chapter arenotconsidered tobesubstantial transformations.
(US)
(d)WO, except thefollowing :(COL)
03.01 Live fish. (a)WO(CH). Basket 2
*Norway reserved itsposition onallheadings ofChapter 3.G/RO/W/13/Rev.1
Page25A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b)WOorsupplementary criteria (EC)
(COL)(NOR)(PHI)(IS).Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation (EC).
(c)WOor
Change from youth tomaturity; or
CTH except from headings 03.02 -
03.03 (JPN)
(d)CC(CAN)(MEX)(US).
(e)WOorchange from youth tomaturity
(KOR)Like fattening ofanimals, fish-farming canbeconsidered as
substantial transformation duetothesignificant change in
commercial value. (KOR)
(f)Supplementary criteria :
Thecountry oforigin ofgoods ofthis
heading isthelastcountry where these
goods arebred from youth tomaturity.
(SG)Breeding from youth tomaturity isdeemed tobeasubstantial
transformation duetothesignificant value-added during the
process ofbreeding. (SG)
03.02 Fish, fresh orchilled, excluding fish
fillets andother fishmeat ofheading
No.03.04.(a)WO(CH) (COL). Basket 2
(b)WOorsupplementary criteria (EC)
(ICE)(NOR).Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation. (EC)
(c)WO; or
Change from youth tomaturity; or
CTH except from heading 03.01-03.03
(JPN).
(d)CC(CAN)(US)(MEX).G/RO/W/13/Rev.1
Page26A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(e)WOorchange from youth tomaturity
(KOR)Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation duetothesignificant change in
commercial value. (KOR)
(f)Achange tothisheading from any
other heading shall bedeemed as
substantial transformation; or
Where there isnochange inheading,
supplementary criteria ofsubstantial
transformation arenecessary. The
proposed supplementary criterion isas
follows :Acombination oftwoormore processes including chilling,
cleaning, gutting, scaling, de-haeding substantially transforms
products under headings 03.01 and03.02. These processes
enhance thepreservation oftheproduct, increase possibilities for
direct consumption andindustrial purposes, e.g.canning, and
increase itscommercial value. (SG)
Goods ofthisheading shall be
deemed tooriginate inthelastcountry
where theCIFvalue ofnon-
originating materials imported and
used intheproduction does not
exceed 75% oftheex-factory price of
thegoods. Themethod ofcalculating
foreign content isasfollows :
FC=CIFvalue ofNORM x100%
75% Ex-factory
price
FC:foreign content
NORM :non-originating rawmaterials
(SG)
Ex-Factory Price :=Total materials cost
+Direct labour costs +Overheads costs
+profits. (SG)
03.03 Fish, frozen, excluding fishfillets and
other fishmeat ofheading No.03.04.(a)WO(CH) (COL). Basket 2G/RO/W/13/Rev.1
Page27A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b)WOorsupplementary criteria (EC). Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation. (EC)
(c)WO; or
Change from youth tomaturity; or
CTH except from headings 03.01 -
03.02 (JPN).
(d)CC(CAN)(US)(MEX).
(e)WOorchange from youth tomaturity.
(KOR)Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation duetothesignificant change in
commercial value. (KOR)
(f)CTH orsupplementary criteria. (SG) Seeproposal by(SG) inrespect ofheading 03.02. (Sec)
Acombination oftwoormore processes including freezing,
cleaning, gutting, scaling de-heading substantially transforms
products under headings 03.01, 03.02 and03.03. These
processes enhance thepreservation oftheproduct, increase
possibilities fordirect consumption andindustrial purposes, e.g.
canning, andincrease itscommercial value. (SG)
03.04 Fishfillets andother fishmeat (whether
ornotminced), fresh, chilled orfrozen.(a)WO. (CH). Basket 2
(b)WOorsupplementary criteria
(COL)(EC).Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation. (EC)
(c)CCor
Change toafillet ofheading 03.04
from anyother heading (CAN).
(d)CC(MEX)(AUS).G/RO/W/13/Rev.1
Page28A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(e)CTH (SG) Filleting ofproducts ofheadings 03.01 to03.03 confers origin
(SG)
(f)CTH, except thefollowing :(NOR)
(g)WO, except thefollowing :(KOR)
(h)CC,except thefollowing :(US)
ex03.04 Fishmeat (whether ornotminced), fresh,
chilled orfrozen, excluding fishfillet
(NOR)WOorsupplementary criteria. (NOR) Basket 2
Fish-farming canbeconsidered assubstantial transformation.
Forfishfillets theChapter Rule applies. (NOR)
ex03.04 Offishsurimi (KOR) Change tofishsurimi ofthisheading from
heading 03.02 or03.03 ofthisChapter
(KOR)Basket 2
Processing canbeconsidered asasubstantial transformation due
tothesignificant change incommercial value. (KOR)
ex03.04 Fishfillets, fresh, chilled orfrozen (US) CTH (US) Basket 2
Cutting fillets from whole orcleaned fishinvolves asubstantial
transformation. (US)
03.05 Fish, dried, salted orinbrine; smoked
fish, whether ornotcooked before or
during thesmoking process; flours,
meals andpellets offish, fitforhuman
consumption.Proposals asspecified forsubheadings.
(Sec)Decisions asspecified forsubheadings. (Sec)
ex03.05 Fishsalted (CH) WO(CH) Basket 2G/RO/W/13/Rev.1
Page29A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex03.05 Fishsalted orinbrine (EC) WOorsupplementary criteria (EC) Basket 2
Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation. (EC)
Thewholly-obtained condition applies onlytomaterial ofthis
Chapter. (EC)
0305.10 -Flours, meals andpellets offish, fit
forhuman consumption(a)CTSH. (JPN) (CAN) (US) (MEX)
(PHI) (AUS) (NOR) (SG)Basket 2
Theprocess ofmaking flours, meals andpellets offishis
deemed
tobeasubstantial transformation (JPN).
Change toflours, meals andpellets ofheading 03.05 isdeemed
tobeasubstantial transformation because theobtaining goods
have adifferent character from theoriginating goods. (JPN)
Theprocesses ofmaking flours, meals andpellets offish,
smoking andsalting aredeemed assubstantial transformation as
theendproducts have anewessential character. (SG)
(b)CTH (EC) (CH)
(c)CTH from headings 03.02 or03.03
(KOR).Theprocessing canbeconsidered asasubstantial transformation
duetothesignificant change incommercial value.(KOR)
0305.20 -Livers androes, dried, smoked, salted
orinbrine(a)CC.(CAN)(US)(MEX). Basket 2
(b)CTH (EC) (CH) (JPN) (NOR) (COL)
(c)CTSH (SG). Theprocesses ofmaking flours, meals andpellets offish,
smoking andsalting aredeemed assubstantial transformation as
theendproducts have anewessential character. (SG)
(d)WO(KOR)G/RO/W/13/Rev.1
Page30A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0305.30 -Fishfillets, dried, salted orinbrine,
butnotsmoked(a)CTSH (CAN)(SG). Basket 2
Theprocesses ofmaking flours, meals andpellets offish,
smoking andsalting aredeemed assubstantial transformation as
theendproducts have anewessential character. (SG)
(b)CTH, except heading 03.04 (JPN) Theprocess ofdrying, salting, etc.offishmeat cannot be
considered asubstantial transformation because itisasimple
process (JPN).
(c)CTH, except thefollowing :(CH) (EC)
(NOR).
(d)CC(US) (MEX)
(e)WO(KOR)
(f)CTH (COL)
0305.41
0305.42
0305.49--Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) andDanube
salmon (Hucho hucho)
--Herrings (Clupea harengus, Clupea
pallasii)
--Other(a)CCor
Change toafillet ordried splitfishof
subheadings 0305.41 through 0305.69
from anyother heading (CAN).Basket 2G/RO/W/13/Rev.1
Page31A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
0305.51
0305.59-Dried fish, whether ornotsalted but
notsmoked :
--Cod(Gadus morhua, Gadus ogac,
Gadus macrocephalus)
-Other(b)CTH, except from heading 03.04
(JPN).Theprocess ofdrying, salting, etc.offishmeat cannot be
considered asubstantial transformation, because itisasimple
process (JPN).
0305.61
0305.62-Fish, salted butnotdried orsmoked
andfishinbrine :
--Herrings (Clupea harengus, Clupea
pallasii)
--Cod(Gadus morhua, Gadus ogac,
Gadus macrocephalus)(c)CTH, except thefollowing :
(NOR)(EC)(CH).
0305.63 --Anchovies (Engraulis spp.) (d)CTH (COL)
0305.69 --Other (e)CTSH (SG) Theprocesses ofmaking flours, meals andpellets offish,
smoking andsalting aredeemed assubstantial transformation as
theendproducts have anewessential character. (SG)
(f)CC(US)(MEX)
(g)WO(KOR)
ex0305.30
ex0305.51
and
ex0305.59-Fishandfishfillets, dried andsalted
butnotsmoked (NOR)Supplementary criteria (NOR) Basket 2
Theprocess ofdrying ofsalted fishcanbeconsidered substantial
transformation. (NOR)G/RO/W/13/Rev.1
Page32A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
03.06 Crustaceans, whether inshell ornot,
live, fresh, chilled, frozen, dried, salted
orinbrine; crustaceans, inshell, cooked
bysteaming orbyboiling inwater,
whether ornotchilled, frozen, dried,
salted orinbrine; flours, meals and
pellets ofcrustaceans, fitforhuman
consumption.(a)WO(COL). Basket 2
(b)WO; except thefollowing :(KOR) Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation duetothesignificant change in
commercial value. (KOR)
(c)WO; orchange from youth to
maturity; orCC(JPN)
(d)CC(CAN) (MEX)
(e)CTH, except thefollowing :(EC)
(CH) (NOR)
(f)CC,except thefollowing :(US)
(g)Change intariff classification isnot
applicable assubstantial
transformation.Breeding from youth tomaturity isdeemed tobeasubstantial
transformation duetothesignificant value-added during the
breeding process.
Supplementary criteria ofsubstantial
transformation arenecessary. The
proposed supplementary criteria areas
follows :
(i)Thecountry oforigin ofthegoods
ofthisheading isthelastcountry
where these goods arebred from
youth tomaturity; orAcombination oftwoormore processes including de-heading,
shelling, de-veining, cooking bysteaming orboiling inwater,
chilling orfreezing substantially transforms products under this
heading toastate different thanbefore processing. These
processes enhance thepreservation oftheproduct, increase
possibilities fordirect consumption andindustrial purposes, e.g.
canning, andincrease itscommercial value. (SG)G/RO/W/13/Rev.1
Page33A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(ii)where theCIFvalue ofnon-
originating materials imported and
used intheproduction does not
exceed 75% oftheex-factory
price ofthegoods. Themethod
ofcalculating foreign content isas
follows :
FC=CIFvalue ofNORM x100%
75% Ex-factory price
FC:Foreign content
NORM :Non-originating raw
materials (SG)
ex03.06 Crustaceans, whether inshell ornot,live,
fresh, chilled, frozen, salted orinbrine,
(CH)WO(CH). Basket 2
ex03.06 Dried (CH). Supplementary criteria (CH). Basket 2
Anexamination ofthedrying process isnecessary (CH).
ex03.06 Flours, meals andpellets ofcrustaceans, fit
forhuman consumption (CH).Supplementary criteria (CH). Basket 2
Theproduction offlours, meals andpellets ofcrustaceans, fitfor
human consumption, confers origin (CH).
ex03.06 Crustaceans, whether inshell ornot,live,
fresh, chilled, frozen, salted orinbrine;
crustaceans, inshell, cooked bysteaming
orbyboiling inwater, whether ornot
chilled, frozen, salted orinbrine (EC).
(NOR)WOorsupplementary criteria (EC)(NOR) Basket 2
-Like fattening ofanimals, fish-farming canbeconsidered as
asubstantial transformation.
-Thewholly-obtained condition applies onlytomaterials of
thisChapter.
-Thechange-of-heading ruleapplies onlytodried products
(EC).G/RO/W/13/Rev.1
Page34A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Fish-farming canbeconsidered asasubstantial transformation.
Thewholly obtained criterion applies onlytomaterials of
Chapter 3.(NOR)
ex03.06 Crustaceans, whether inshell ornot,dried;
crustaceans, inshell, cooked bysteaming
orbyboiling water, dried (NOR)Supplementary criteria (NOR) Basket 2
Drying ofthese products canbeconsidered asasubstantial
transformation (NOR)
0306.19
and
0306.29Flours, meals andpellets ofcrustaceans (fit
forhuman consumption) (KOR)Change tosubheading 0306.19 or0306.29
ofthisheading from anyother subheading
ofthisheading (KOR)Basket 2
Processing canbeconsidered asasubstantial transformation due
tothesignificant change incommercial value. (KOR)
ex0306.19
Flours, meals andpellets derived from
frozen crustaceans, fitforhuman
consumption (US)CTSH (US) Basket 2
Reducing meat ofcrustaceans toflour, meal orpellets involves a
substantial transformation (US)
ex0306.29 Flours, meals andpellets derived from
crustaceans (other thanfrozen), fitfor
human consumption (US)CTSH (US) Basket 2
Reducing meat ofcrustaceans toflour, meal orpellets involves a
substantial transformation (US)
ex0306.19
and
ex0306.29-Flours, meals andpellets of
crustaceans, fitforhuman consumption
(NOR)Supplementary criteria (NOR) Basket 2
Theprocess ofmaking flours, meals andpellets ofcrustaceans
canbeconsidered assubstantial transformation. (NOR)
03.07 Molluscs, whether inshell ornot,live,
fresh, chilled, frozen, dried, salted orin
brine; aquatic invertebrates other than
crustaceans andmolluscs, live, fresh,
chilled, frozen, dried, salted orinbrine;
flours, meals andpellets ofaquatic
invertebrates other than crustaceans, fit
forhuman consumption.(a)WO(COL). Basket 2G/RO/W/13/Rev.1
Page35A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b)WO; orchange from youth to
maturity; orCC(JPN).
(c)CC;orchange toanedible meal or
flour ofthisheading from anyother
good ofChapter 3,except from
another edible meal orflour ofChapter
3,whether ornotthere isalsoa
change from anyother Chapter (CAN).
(d)CTH, except thefollowing :(EC)
(CH) (NOR)
(e)CC(MEX)
(f)CC,except thefollowing :(US)
(g)WO, except thefollowing :(KOR) Like fattening ofanimals, fish-farming canbeconsidered asa
substantial transformation duetothesignificant change in
commercial value. (KOR)
(h)Supplementary criteria (SG) Seeproposal bySGinrespect ofheading 03.06 (Sec).
ex03.07 Molluscs, aquatic invertebrates, live, fresh,
chilled, frozen, salted orinbrine (CH).WO(CH). Basket 2
ex03.07 Dried (CH). Supplementary criteria (CH). Basket 2
ex03.07 Flours, meals andpellets fitforhuman
consumption (CH).Supplementary criteria (CH). Basket 2
ex03.07 Molluscs, whether inshell ornot,live,
fresh, chilled, frozen, salted orinbrine;
aquatic invertebrates other thancrustaceans
molluscs, live, fresh, chilled, frozen,
salted orinbrine (EC)(NOR)WOorsupplementary criteria (EC)
(NOR).Basket 2
-Like fattening ofanimals, fish-farming canbeconsidered as
asubstantial transformation.
-Thewholly-obtained condition onlyapplies tomaterials of
thisChapter.G/RO/W/13/Rev.1
Page36A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
-Thechange-of-heading ruleapplies onlytodried products
(EC).
Fish-farming canbeconsidered asasubstantial transformation.
Thewholly obtained criterion applies onlytomaterials of
Chapter 3.(NOR)
ex03.07 Molluscs, whether inshell ornot,dried;
aquatic invertebrates other thancrustaceans
andmolluscs, dried. (NOR)Supplementary criteria (NOR) Basket 2
Drying ofthese products canbeconsidered assubstantial
transformation.(NOR)
0307.91
0307.99Other flours, meals andpellets ofaquatic
invertebrates other thancrustaceans (fitfor
human consumption) (KOR)Change tosubheading 0307.91 through
0307.99 ofthisheading from anyother
subheading ofthisheading (KOR)Basket 2
Processing canbeconsidered asasubstantial transformation due
tothesignificant change incommercial value. (KOR)
ex0307.99 Flours, meals andpellets derived from
aquatic invertebrates (other than
crustaceans), fitforhuman consumption
(US)CTSH (US) Basket 2
Reducing meat ofaquatic invertebrates (other thancrustaceans)
toflour, meal orpellets involves asubstantial transformation
(US)
ex0307.91
and
ex0307.99-Flours, meals andpellets ofaquatic
invertebrates other thancrustaceans (fit
forhuman consumption) (NOR)Supplementary criteria (NOR) Basket 2
Theprocess ofmaking flours, meals andpellets ofaquatic
invertebrates other thancrustaceans canbeconsidered as
substantial transformation. (NOR)G/RO/W/13/Rev.1
Page37CHAPTER 4
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 4 Dairy produce; birds 'eggs; natural
honey; edible products ofanimal origin,
notelsewhere specified orincluded.CTH, except thefollowing : Decisions asspecified forheadings orsubheading (Sec)
Under thegeneral Chapter Rule, origin isgenerally based on
changes ofheading. However, inthecaseofdairy products,
origin-conferring processes arelimited tothose thatresult ina
change ofChapter. Theeffect ofthisruleistoestablish origin
atthelocation where thesource milk isactually obtained from
liveanimals. Inaddition, achange ofheading resulting from
operations thatinvolve merely removing eggs from their shells
does notconfer origin. (US)
04.01 Milk andcream, notconcentrated nor
containing added sugar orother
sweetening matter.Change tothisheading from anyother
Chapter/Wholly obtained goodsBasket 1.*
04.02 Milk andcream, concentrated or
containing added sugar orother
sweetening matter.(a)WO(EC) (KOR). Basket :2
Thewholly-obtained condition applies onlytomaterials ofthis
Chapter (EC).
(b)CTH (COL).
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.1
Page38A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CC(US) (MEX) (CAN). Thecountry oforigin oftheproducts ofheading 04.02 isthe
location where thesource milk isactually obtained from thelive
animals. (US)
(d)Supplementary criteria (CH). Supplementary criteria might benecessary toprescribe arulefor
themethod ofconcentration andtheaddition ofsugar orother
sweetening matter, because incertain cases itissimple mixing of
thedifferent materials (CH).
(e)CTH, except thefollowing :(JPN)
ex04.02 Milk andcream, other thanskimmed milk
powder, concentrated orcontaining added
sugar orother sweetening matter (JPN).CC(JPN). Basket 2
Theprocess ofmere concentration orsweetening cannot be
considered assubstantial transformation (JPN).
ex04.02 Skimmed milk powder (JPN). CTH (JPN). Basket 2
Theprocess ofmaking skimmed milk powder isdeemed tobea
substantial transformation (JPN).
Skimmed milk ismanufactured through such complicated
processes thatskimmed milk which wasobtained byseparating
cream from milk isfurther subject totheprocessses of
concentrating, drying andbeing powdered. Therefore, itis
deemed tobeasubstantial transformation. (JPN)
04.03 Buttermilk, curdled milk andcream,
yogurt, kephir andother fermented or
acidified milk andcream, whether or
notconcentrated orcontaining added
sugar orother sweetening matter or
flavoured orcontaining added fruit, nuts
orcocoa.(a)CC(US) Basket 2
Thecountry oforigin oftheproducts ofheading 04.03 isthe
location where thesource milk isactually obtained from thelive
animals. (US)
(b)CTH (COL) (CAN) (JPN) (CH).
(c)CTH, except thefollowing :(EC)G/RO/W/13/Rev.1
Page39A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)WO(KOR)
(e)Seesubheadings (MEX)
ex04.03 Curdled milk andcream, yogurt, kephir
andother fermented oracidified milk and
cream, whether ornotconcentrated or
containing added sugar orother sweetening
matter orflavoured orcontaining added
fruit, nutsorcocoa (EC).WO(EC). Basket 2
-Thewholly-obtained condition applies onlytomaterials ofthis
Chapter (EC).
-Thechange-of-heading ruleapplies onlytobuttermilk (EC).
0403.10 -Yogurt CTSH (MEX) Basket 2
0403.90 -Other CC;orchange toacidified cream orkephir
from anyother product ofChapter 4
(MEX)Basket 2
04.04 Whey, whether ornotconcentrated or
containing added sugar orother
sweetening matter; products consisting
ofnatural milk constituents, whether or
notcontaining added sugar orother
sweetening matter, notelsewhere
specified orincluded.(a)CC(US). Basket 2
Thecountry oforigin oftheproducts ofheading 04.04 isthe
location where thesource milk isactually obtained from thelive
animals. (US)
(b)CTH (CAN) (COL) (MEX) (KOR)
(JPN).Processing canbeconsidered assubstantial transformation dueto
thesignificant change incommercial value. (KOR)
(c)CTH, except thefollowing (EC) (CH)
ex04.04 Products consisting ofnatural milk
constituents, whether ornotcontaining
added sugar orother sweetening matter,
notelsewhere specified orincluded (EC)
(CH).(a)WO(EC). Basket 2
-Thewholly-obtained condition applies onlytomaterials ofthis
Chapter (EC).
-Thechange-of-heading ruleapplies onlytowhey (EC).
(b)Supplementary criteria (CH). Supplementary criteria might benecessary depending onthe
product (CH).G/RO/W/13/Rev.1
Page40A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
04.05 Butter andother fatsandoilsderived
from milk; dairy spreads.Change tothisheading from anyother
heading.Basket 1*
04.06 Cheese andcurd. Decisions asspecified forsubheadings Decisions asspecified forsubheadings
0406.10 -Fresh (unripened oruncured) cheese,
including whey cheese, andcurdChange tothissubheading from anyother
heading.Basket 1**
Making cheese from curd issubstantial transformation (AUS)
0406.20 -Grated orpowdered cheese, ofallkinds Change tothissubheading from anyother
heading.Basket 1
0406.30 -Processed cheese, notgrated or
powdered(a)CTSH (CH) (EGY) (NOR). Basket 2
Onemust refer tothesubheadings, asprocessed cheese maybe
manufactured using various cheeses classified inheading 04.06
(CH).
(b)CTH (COL) (EC) (JPN) (CAN)
(KOR) (MEX) (US).
0406.40 -Blue-veined cheese Change tothissubheading from anyother
heading.Basket 1
0406.90 -Other cheese Change tothissubheading from anyother
heading.Basket 1
04.07 Birds 'eggs, inshell, fresh, preserved or
cooked.Change tothisheading from anyother
Chapter/Wholly obtained goods.Basket 1*
*Mexico reserves itsposition inrespect ofsubheading (0405.20)
**Australia reserves itspositions inrespect ofthissubheading
*Terminology tobeapplied isforfurther consideration oftheTechnical Committee.G/RO/W/13/Rev.1
Page41A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
04.08 Birds 'eggs, notinshell, andeggyolks,
fresh, dried, cooked bysteaming orby
boiling inwater, moulded, frozen or
otherwise preserved, whether ornot
containing added sugar orother
sweetening matter.Proposals asspecified forsubheadings.
(Sec)Decisions asspecified forsubheadings. (Sec)
0408.11 Eggyolks, dried (a)CTSH (NOR) (CH). Basket 2
(b)Supplementary criteria (EC) Drying canbeconsidered asasubstantial transformation. (EC)
(c)WO(COL) (KOR)
(d)CC;orchange toshelled eggproducts
ofheading 04.08 from anyother good
ofChapter 4,provided thatthe
change isnotonlytheresult of
shelling (CAN).
(e)CTH, except from heading 04.07
when resulting from merely removing
shell (JPN) (US).Change bymerely removing theshell cannot beconsidered as
substantial transformation, because itresults from asimple
process (JPN)
Removing eggs from their shells does notinvolve asubstantial
transformation. (US)
(f)CC(MEX)
0408.19 Eggyolks other thandried (a)WO(EC) (COL) (KOR) Basket 2
Thewholly-obtained condition applies onlytomaterials ofthis
Chapter. (EC)
(b)CC;orchange toshelled egg
products ofheading 04.08 from any
other good ofChapter 4,provided
thatthechange isnotonlytheresult
ofshelling (CAN).G/RO/W/13/Rev.1
Page42A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH, except from heading 04.07
when resulting from merely removing
shell (JPN) (US).Change bymerely removing theshell cannot beconsidered as
substantial transformation, because itresults from asimple
process (JPN)
(d)CTH (CH) Removing eggs from their shells does notinvolve asubstantial
transformation. (US)
(e)CC(MEX)
-Other :
0408.91 --Dried (a)WO(COL) (KOR) Basket 2
(b)CTH, except from heading 04.07
(JPN) (US).Change bymerely removing theshell cannot beconsidered as
substantial transformation, because itresults from asimple
process (JPN)
Removing eggs from their shells does notinvolve asubstantial
transformation. (US)
(c)CC;orchange toshelled eggproducts
ofheading 04.08 from anyother good
ofChapter 4(CAN).
(d)Supplementary criteria (EC) Drying canbeconsidered asasubstantial transformation. (EC)
(e)CTH (CH)
(f)CC(MEX)
0408.99 --Other (a)WO(EC) (COL) (KOR) Basket 2
Thewholly-obtained condition applies onlytomaterials ofthis
Chapter. (EC)
(b)CTH, except from heading 04.07
when resulting from merely removing
shell (JPN) (US).Change bymerely removing theshell cannot beconsidered as
substantial transformation, because itresults from asimple
process (JPN)G/RO/W/13/Rev.1
Page43A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Removing eggs from their shells does notinvolve asubstantial
transformation. (US)
(c)CC;orchange toshelled eggproducts
ofheading 04.08 from anyother good
ofChapter 4,provided thatthe
change isnotonlytheresult of
shelling (CAN).
(d)CTH (CH)
(e)CC(MEX)
04.09 Natural honey. Change tothisheading from anyother
Chapter/Wholly obtained goods.Basket 1*
Thequestion ofmixtures willbedealt withbytheTechnical
Committee atalater session. (Sec)
04.10 Edible products ofanimal origin, not
elsewhere specified orincluded.Change tothisheading from anyother
Chapter/Wholly obtained goods. (JPN).Basket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.1
Page44CHAPTER 5
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 5 Products ofanimal origin, notelsewhere
specified orincludedChange totheheadings ofthisChapter
from anyother Chapter.Basket 1
05.01 Human hair, unworked, whether ornot
washed orscoured; waste ofhuman
hair.Change tothisheading from anyother
Chapter.Basket 1
05.02 Pigs',hogs'orboars 'bristles andhair;
badger hairandother brush making
hair; waste ofsuch bristles orhair.Change tothisheading from anyother
Chapter.Basket 1
05.03 Horsehair andhorsehair waste, whether
ornotputupasalayer with orwithout
supporting material.Change tothisheading from anyother
Chapter.Basket 1
05.04 Guts, bladders andstomachs ofanimals
(other than fish), whole andpieces
thereof, fresh, chilled, frozen, salted, in
brine, dried orsmoked.Change tothisheading from anyother
Chapter.Basket 1
05.05 Skins andother parts ofbirds, with
their feathers ordown, feathers and
parts offeathers (whether ornotwith
trimmed edges) anddown, notfurther
worked than cleaned, disinfected or
treated forpreservation; powder and
waste offeathers orparts offeathers.Change tothisheading from anyother
Chapter.Basket 1G/RO/W/13/Rev.1
Page45A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
05.06 Bones andhorn-cores, unworked,
defatted,simply prepared (butnotcutto
shape), treated with acidor
degelatinised; powder andwaste ofthese
products.Change tothisheading from anyother
Chapter.Basket 1
05.07 Ivory, tortoise-shell, whalebone and
whalebone hair, horns, antlers, hooves,
nails, claws andbeaks, unworked or
simply prepared butnotcuttoshape;
powder andwaste ofthese products.Change tothisheading from anyother
Chapter.Basket 1
05.08 Coral andsimilar materials, unworked
orsimply prepared butnototherwise
worked; shells ofmolluscs, crustaceans
orechinoderms andcuttle-bone,
unworked orsimply prepared butnot
cuttoshape, powder andwaste thereof.Change tothisheading from anyother
Chapter.Basket 1
05.09 Natural sponges ofanimal origin. Change tothisheading from anyother
Chapter.Basket 1
05.10 Ambergris, castoreum, civet andmusk;
cantharides; bile, whether ornotdried;
glands andother animal products used
inthepreparation ofpharmaceutical
products, fresh, chilled, frozen or
otherwise provisionally preserved.Change tothisheading from anyother
Chapter.Basket 1
05.11 Animal products notelsewhere specified
orincluded; dead animals ofChapter 1
or3,unfit forhuman consumption.Change tothisheading from anyother
Chapter.Basket 1G/RO/W/13/Rev.1
Page46SECTION IIOFTHE HARMONIZED SYSTEM
(Chapters 6-14)
VEGETABLE PRODUCTS
Section Notes:
Chapter 6:
LiveTrees andOther Plants; Bulbs, Roots andtheLike; CutFlowers andOrnamental Foliage
Chapter 7:Edible Vegetables andCertain Roots andTubers
Chapter 8:Edible Fruit andNuts; PeelofCitrus Fruit orMelonsG/RO/W/13/Rev.1
Page47Chapter 9
Coffee, tea,maté andspices
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 9 Coffee, tea,maté andspices (a)WO, except thefollowing :(CH)
(EC)(COL)(GUA)Decisions asspecified forsubheadings ofheading 09.01.
Itwasagreed todefer discussions oftheother headings of
thisChapter.
Thewholly-obtained condition onlyapplies tomaterials of
thisChapter (EC)
(b)WOorCCexcept thefollowing :
(JPN)
(c)CTH except thefollowing:
(KOR)(MEX)G/RO/W/13/Rev.1
Page48A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)CCexcept thefollowing
(CAN)(US)Chapter 9covers coffee, teaandawide variety ofspices. Certain parts ofplants
sometimes usedforsowing butalsoconsidered tobeofakindusedformedicinal
purposes (e.g. mintleaves) areprovided forinChapter 12.Mixtures ofspices
ofthisChapter remain intheChapter (subheading 0910.91) butmixtures with
products outside theChapter (except forcurry) areconsidered preparations of
heading 21.03 iftheadded quantity ofother ingredients causes theproduct to
losetheessential character asaspice. Under thegeneral Chapter rule,origin is
conferred onlywhen there isachange tothisChapter from another Chapter.
Sorting, drying, orother processes thatdonotchange theshape ofaspice, are
notconsidered tosubstantially transform thespice anddonotconfer origin.
Roasting ofcoffee substantially transforms therawcommodity intoasaleable
product andtherefore confers origin onachange tosubheading 0901.21 or
0901.22 from anyother subheading.
Crushing, grinding orpowdering spices helps release essential flavouring oils,
increases surface areaandgenerally produces amore marketable form ofretail
product, therefore, achange tocrushed, ground orpowdered forms ofproducts
ofheadings 09.04 through 09.10 (whether ornotasubheading change actually
occurs) isdeemed toconfer origin.
Curry, which isprovided foreonomine intheheading textandinsubheading
0910.50, isactually amixture ofspices withother flavouring matter (e.g.
garlic). Thespecialized blending ofingredients thatproduces curry isconsidered
tobeasubstantial transformation andconfers origin. Similarly, blending
products ofthisChapter intomixtures ofsubheading 0910.91 alsoconfers origin.
(US)G/RO/W/13/Rev.1
Page49A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(e)Goods ofChapter 9thatarenotwholly
theproduct ofonecountry shall be
deemed tooriginate inthelastcountry
where oneofthefollowing occurs :
(i)non-originating materials undergo
achange ofclassification tosubheadings of
these headings from anyother subheading;
or
(ii)thegoods have been obtained by
blending toconform tospecific
formulation withorwithout the
application ofheatorforce; or
(iii)theCIFvalue ofnon-originating
materials imported andused inthe
production does notexceed 75%
oftheex-factory price ofthegoods.
Themethod ofcalculating foreign
content isasfollows :
FC=CIFvalue ofNORM x100%
75%
Ex-factory price
whereThisproposal recognises withrespect totheabove-mentioned
headings andsubheadings ofthese headings, thatsubstantial
transformation ofgoods classified inthose headings mayresult
through deliberate blending without aconsequential change in
classification. Thisrulepermits origin tobeconferred incases
where goods aredeliberately blended toconform tospecific
formulations. Theblending process substantially transforms the
inputs togoods withnewessential character interms oftaste,
purity andend-use. (SG)G/RO/W/13/Rev.1
Page50A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
09.01 Coffee, whether ornotroasted or
decaffeinated; coffee husks andskins;
coffee substitutes containing coffee in
anyproportion.Proposals asspecified forsubheadings Decisions asspecified forsubheadings
-Coffee, notroasted :
0901.11 --Notdecaffeinated (a)CC(CAN)(US)(MEX) Basket 2
(b)WO; (CH) (EC) (COL) (JPN) (GUA)
(BRA) (SEN) (CI)(IND) (KEN) (UGA)
(URU) (CR) (HON) (ECU)
(c)CTH (KOR)
(d)Seeproposal (e)forChapter 9above.
(SG)Seecomments atproposal (e)forChapter 9above. (SG)
0901.12 --Decaffeinated (a)CC(CAN)(MEX)(US) Basket 2
(b)Change tosubheadings 0901.11
through
0901.22 from anyother subheading
(EC)(NZ)(NOR)(PHI)
(c)Supplementary criteria arenecessary.
(CH)Theroasting ordecaffeination hastobetaken intoaccount (CH)
(d)WOorCC.(JPN)G/RO/W/13/Rev.1
Page51A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(e)WO. (COL) (GUA) (BRA) (SEN) (CI)
(IND)(KEN) (UGA) (URU)(CR)
(HON)
(ECU)
(f)CTH; (KOR)
(g)Seeproposal (e)forChapter 9above.
(SG)Seecomments atproposal (e)forChapter 9above.(SG)
-Coffee roasted :
0901.21 --Notdecaffeinated (a)CTSH except from subheading
0901.22;
(CAN)(NZ)(PHI)(US)(JPN)Basket 2
Roasting coffee involves asubstantial transformation notcovered
bythegeneral Chapter rule. (US)
Theprocess ofroasting coffee isdeemed tobeasubstantial
transformation (JPN)
(b)CTSH (EC) Caffeine removal androasting canbeconsidered substantial
transformations (EC)
(c)Supplementary criteria arenecessary.
(CH)Roasting anddecaffeination have tobetaken intoaccount (CH)
(d)CC;(MEX)
(e)CTH; (KOR)G/RO/W/13/Rev.1
Page52A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(f)WO; (COL) (GUA) (BRA) (SEN) (CI)
(IND)(KEN) (UGA)(URU)
(g)Seeproposal (e)forChapter 9
above. (SG)Seecomments atproposal (e)forChapter 9above.(SG)
0901.22 --Decaffeinated (a)CTSH except from subheading 0901.21
(CAN)(JPN)(NZ)(PHI)(US)Basket 2
Roasting coffee involves asubstantial transformation notcovered
bythegeneral Chapter rule. (US)
(b)CTSH (EC) Caffeine removal androasting canbeconsidered asubstantial
transformation (EC)
(c)Supplementary criteria arenecessary.
(CH)Roasting anddecaffeination have tobetaken intoaccount (CH)
(d)CTH; (KOR)
(e)CC;(MEX)
(f)WO; (COL) (GUA) (BRA) (SEN) (CI)
(IND)(KEN) (UGA)(URU)
(g)Seeproposal (e)forChapter 9
above. (SG)Seecomments atproposal (e)forChapter 9above.(SG)
0901.90 -Other (a)WO; (COL) (GUA) (BRA) (SEN) (CI)
(IND) (KEN) (UGA) (URU)Basket 2G/RO/W/13/Rev.1
Page53A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)CCor;
Change tocoffee substitutes of
subheading 0901.90 from subheadings
0901.11 through 0901.12 (CAN)
(c)WOorCC.(JPN)
(d)WO; except thefollowing
:(COL)(URU)
(e)CC.(MEX)(US)
(f)CTH. (KOR)
(g)Seecomments atproposal (e)for
Chapter 9above.(SG)Seecomments atproposal (e)forChapter 9above.(SG)
ex0901.90 Mixtures ofcoffee andcoffee substitutes
(COL) (URU)Supplementary criteria. (COL)(URU)G/RO/W/13/Rev.1
Page54Chapter 10:Cereals
Chapter 11:Products ofthemilling industry; Malt; Starches; Inulin; Wheat Gluten
Chapter 12:OilSeeds andOleaginous Fruits; Miscellaneous Grains, Seeds andFruit; Industrial orMedicinal Plants; Straw andFodder
Chapter 13:Lac; Gums, Resins andOther Vegetable Saps andExtracts
Chapter 14:Vegetable Plaiting Materials; Vegetable Products NotElsewhere Specified orIncludedG/RO/W/13/Rev.1
Page55SECTION IIIOFTHE HARMONIZED SYSTEM
(Chapter 15)
ANIMAL ORVEGETABLE FAT AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL ORVEGETABLE WAXES
Section Notes:
Chapter 15:Animal orVegetable FatsandOilsandTheir Cleavage Products; Prepared Edible Fats; Animal orVegetable WaxesG/RO/W/13/Rev.1
Page56SECTION IVOFTHE HARMONIZED SYSTEM
(Chapters 16-24)
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Section Notes:
Chapter 16:Preparations ofMeat, ofFishorCrustaceans, Molluscs orOther Aquatic Invertebrates
Chapter 17:Sugars andSugar Confectionery
Chapter 18:Cocoa andCocoa Preparations
Chapter 19:Preparations ofCereals, Flour, Starch orMilk; Pastrycooks 'Products
Chapter 20:Preparations ofVegetables, Fruit, Nuts orOther Parts ofPlants
Chapter 21:Miscellaneous Edible PreparationsG/RO/W/13/Rev.1
Page57Chapter 22:Beverages, Spirits andVinegar
Chapter 23:Residues andWaste From theFood Industries; Prepared Animal Fodder
Chapter 24:Tobacco andManufactured Tobacco SubstitutesG/RO/W/13/Rev.1
Page58SECTION VOFTHE HARMONIZED SYSTEM
(Chapters 25-27)
Mineral Products
Section Notes :G/RO/W/13/Rev.1
Page59CHAPTER 25
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
Chapter 25 Salt; Sulphur; Earths andStone;
Plastering Materials, Lime andCement[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading, except the
following: ]Decision: Basket 2.Throughout thisChapter references to
"Chapter Rule" aretothisprovisional textinsquare brackets in
column C.Itwasagreed thattheTechnical Committee would
re-examine thisprovisional textlater inPhase IIoftheWork
Programme.*TheECreserved theright tocome back tothe
EC'sproposal "wholly obtained goods, except thefollowing".
*(SG) proposed arulebased ontheprinciple ofachange oftariff classification atsubheading level andagreed toprovide adetailed justification oftheir proposal foreach
heading orsubheading forwhich theywould propose thisruleG/RO/W/13/Rev.1
Page60A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.01
29/8/1996Salt(including table saltanddenatured
salt) andpure sodium chloride, whether
ornotinaqueous solution orcontaining
added anti-caking orfree-flowing agents;
seawater.[Chapter ruleapplies tothisheading,
except
ex25.01. ]Decision: Basket 2.
ex25.01 Saltandpuresodium chloride (NaCl) (CH) Supplementary criteria arenecessary. (CH) Purification (isolation) byphysical treatment; residuary NaCl
from anyprocess; addition ofiodides, phosphates (fornutrition);
chemical waste. (CH)
Decision: Basket 2.Forfurther study toascertain ifpurification
ofsaltcould confer origin. Theproponent (CH) willprovide
Secwithadditional information andjustification.G/RO/W/13/Rev.1
Page61A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.01 Pure sodium chloride (EC) Change tothissplitheading from anyother
splitheading ofthisheading. (EC)Theproduction ofpuresodium chloride ofthissplitheading
from saltofthisheading canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifrefining of
saltcould confer origin. Theproponent (EC) willprovide Sec
withadditional information andjustification.
ex25.01 Refined salt(JPN) Change tothissplitheading from anyother
splitheading ofthisheading. (JPN)Refining isdeemed tobeasubstantial transformation because
thistransformation, which isgenerally carried outthrough the
process ofdissolution andrecrystallization, changes rawsalts
intoproducts withadifferent sizeofgranule, crystallized form
andcomposition. (JPN)
Decision: Basket 2.Forfurther study toascertain ifrefining of
saltcould confer origin. Theproponent (JPN) willprovide Sec
withadditional information andjustification.
25.02 Unroasted ironpyrites [Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.1
Page62A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.03 Sulphur ofallkinds, other than
sublimed sulphur, precipitated sulphur
andcolloidal sulphur.[Chapter ruleapplies, except ex25.03. ] Decision: Basket 2.
ex25.03 Sulphur ofallkinds, other thansublimed
sulphur, precipitated sulphur andcolloidal
sulphur, other thancrude orunrefined.
(EC)(CH)Change tothissplitheading from anyother
splitheading ofthisheading. (EC) (JPN)Refining canbeconsidered asasubstantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifrefining of
sulphur could confer origin. Theproponents (ECandJPN) will
provide Secwithadditional information andjustification.
Supplementary criteria arenecessary. (CH) Refining byphysical treatment. Triturated sulphur bygrinding
andsieving. Change ofphysical habit. Change ofphysical
structure. Sulphur byspecial distilling. (CH)
Decision: Basket 2.Forfurther study toascertain ifrefining of
sulphur could confer origin. Theproponent (CH) willprovide
Secwithadditional information andjustification.
25.04 Natural graphite [Chapter ruleapplies. ] Decision: Basket 2.
25.05 Natural sands ofallkinds, whether or
notcoloured, other than metal-bearing
sands ofChapter 26[Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.1
Page63A B C D
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numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.06 Quartz (other than natural sands);
quartzite, whether ornotroughly
trimmed ormerely cut,bysawing or
otherwise, intoblocks orslabs ofa
rectangular (including square) shape.[Chapter ruleapplies tothisheading,
except ex25.06. ]Decision: Basket 2.
ex25.06 cut,bysawing orotherwise, intoblocks or
slabs ofarectangular (including square)
shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain ifthe
"cutting" process could confer origin. Theproponent (EC) will
provide Secwithadditional information andjustification.
25.07 Kaolin andother kaolinic clays, whether
ornotcalcined.[Chapter ruleapplies tothisheading,
except ex25.07. ]Decision: Basket 2.G/RO/W/13/Rev.1
Page64A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.07 Calcined (CH) (EC) Change tothissplitheading from another
splitheading ofthisheading. (EC) (CH)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Calcination eliminates water, effects sintering. Change in
physical structure. (CH)
Calcining ofclayserves merely todrive offwater ofhydration,
does notresult inmodifying thechemical structure ofthe
material, anddoes notresult insubstantially transforming the
clay. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofclaycould confer origin. Theproponents (ECandCH)will
provide Secwithadditional information andjustification.
25.08Other clays (notincluding expanded
clays ofheading No.68.06), andalusite,
kyanite andsillimanite, whether ornot
calcined; mullite; chamotte ordinas
earths.[Chapter ruleapplies tothisheading,
except ex25.08. ]Decision: Basket 2.G/RO/W/13/Rev.1
Page65A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.08 Calcined (CH) (EC) Change tothissplitheading from another
splitheading ofthisheading. (EC) (CH)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Making mullite byheattreating ofother clays of25.08 (no
change ofheading): change ofphysical structure. Making
mullite byfusing mixture ofcomponents: chemical reaction.
Irreversible sintering bycalcining: change ofphysical structure.
(CH)
Calcining ofclayserves merely todrive offwater ofhydration,
does notresult inmodifying thechemical structure ofthe
material, anddoes notresult insubstantially transforming the
clay. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofclaycould confer origin. Theproponents (ECandCH)will
provide Secwithadditional information andjustification.
25.09 Chalk [Chapter ruleapplies. ] Decision: Basket 2.
25.10 Natural calcium phosphates, natural
aluminium phosphates andphosphatic
chalk[Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.1
Page66A B C D
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numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.11 Natural barium sulphate (barytes);
natural barium carbonate (witherite),
whether ornotcalcined, other than
barium oxide ofheading No.28.16.Change within thisheading bycalcining,
provided itresults inachange inthe
chemical structure ofthegoods. (JPN)Change within thisheading byachemical reaction isdeemed to
beasubstantial transformation. (JPN)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofthegoods could confer origin. Theproponent (JPN) will
provide Secwithadditional information andjustification.
ex2511.20 -Natural barium carbonate, calcined. Achange within subheading 2511.20 by
calcining ofuncalcined materials. (US)
(EC) (JPN) (CH)Reflects substantial transformation resulting from calcining. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofthegood could confer origin. Theproponents (US, EC,JPN
andCH)willprovide Secwithadditional information and
justification.
25.12 Siliceous fossil meals (forexample,
kieselguhr, tripolite anddiatomite) and
similar siliceous earths, whether ornot
calcined, ofanapparent specific gravity
of1orless.Supplementary criteria arenecessary. (CH) Refining bywashing withacids. (CH)
Decision: Basket 2.Forfurther study onrefining bywashing
withacids asorigin-conferring. Theproponent (CH) will
provide Secwithadditional information andjustification.G/RO/W/13/Rev.1
Page67A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.12 Siliceous fossil meals (forexample,
kieselguhr, tripolite anddiatomite) and
similar siliceous earths ofanapparent
specific gravity of1orless, calcined. (US)
(EC) (JPN)Achange within heading 25.12 by
calcining ofuncalcined materials. (US)
(JPN) (EC)Reflects substantial transformation from calcining. (US)
Change within thisheading byachemical reaction isdeemed to
beasubstantial transformation. (JPN)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofthegoods asorigin-conferring. Theproponents (US, JPNand
EC)willprovide Secwithadditional information and
justification.
25.13 Pumice stone; emery; natural corundum,
natural garnet andother natural
abrasives, whether ornotheat-treated.[Chapter ruleapplies. ] Decision: Basket 2.
25.14 Slate, whether ornotroughly trimmed
ormerely cut,bysawing orotherwise,
intoblocks orslabs ofarectangular
(including square) shape.[Chapter ruleapplies tothisheading,
except ex25.14. ]Decision: Basket 2.
ex25.14 cut,bysawing orotherwise, intoblocks or
slabs ofarectangular (including) square
shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain if"cutting"
ofthegoods could confer origin. Theproponent (EC) will
provide Secwithadditional information andjustification.G/RO/W/13/Rev.1
Page68A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.15 Marble, travertine, ecaussine andother
calcareous monumental orbuilding stone
ofanapparent specific gravity of2.5or
more, andalabaster, whether ornot
roughly trimmed ormerely cut,by
sawing orotherwise, intoblocks orslabs
ofarectangular (including square)
shape.[Chapter ruleapplies tothisheading,
except ex25.15. ]Decision: Basket 2.
ex25.15 cut,bysawing orotherwise, intoblocks or
slabs ofarectangular (including) square
shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain ifthe
"cutting" process could confer origin. Theproponent (EC) will
provide Secwithadditional information andjustification.
25.16 Granite, porphyry, basalt, sandstone
andother monumental orbuilding stone,
whether ornotroughly trimmed or
merely cut,bysawing orotherwise, into
blocks orslabs ofarectangular
(including square) shape.[Chapter ruleapplies tothisheading,
except ex25.16. ]Decision: Basket 2.
ex25.16 cut,bysawing orotherwise, intoblocks or
slabs ofarectangular (including) square
shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain if"cutting"
ofthegoods could confer origin. Theproponent (EC) will
provide Secwithadditional information andjustification.G/RO/W/13/Rev.1
Page69A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.17 Pebbles, gravel, broken orcrushed
stone, ofakind commonly used for
concrete aggregates, forroad metalling
orforrailway orother ballast, shingle
andflint, whether ornotheat-treated;
macadam ofslag, dross orsimilar
industrial waste, whether ornot
incorporating thematerials cited inthe
firstpart oftheheading; tarred
macadam; granules, chippings and
powder, ofstones ofheading No.25.15
or25.16, whether ornotheat-treated.[Chapter ruleapplies tothisheading,
except 2517.30. ]Decision: Basket 2.
2517.30 -Tarred macadam Change tothissubheading from anyother
subheading. (JPN) (US)Theproduction oftarred macadam bymixing mineral products
inthisheading withbituminous products ofother Chapters is
deemed tobeasubstantial transformation. (JPN)
Reflects substantial transformation totarred macadam bymixing
withbituminous materials. (US)
Decision: Basket 2.Forfurther study toascertain ifthemixing
ofminerals withbituminous products asorigin-conferring. The
proponents (JPN andUS)willprovide Secwithadditional
information andjustification.G/RO/W/13/Rev.1
Page70A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.18 Dolomite, whether ornotcalcined;
dolomite roughly trimmed ormerely cut,
bysawing orotherwise, intoblocks or
slabs ofarectangular (including square)
shape; agglomerated dolomite (including
tarred dolomite).[Chapter ruleapplies tothisheading,
except
ex25.18, 2518.20 andex2518.30. ]Decision: Basket 2.
ex25.18 cut,bysawing orotherwise, intoblocks or
slabs ofarectangular (including square)
shape (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain if"cutting"
ofdolomite could confer origin. Theproponent (EC) will
provide Secwithadditional information andjustification.
2518.20 -Calcined dolomite Achange tosubheading 2518.20 from
subheading 2518.10. (US) (EC) (CH)Reflects substantial transformation from calcining. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofdolomite isenough toconfer origin. Theproponents (US, EC
andCH)willprovide Secwithadditional information and
justification.G/RO/W/13/Rev.1
Page71A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex2518.30 -Tarred dolomite (US) Achange tothissplitsubheading from
another subheading. (US)Reflects substantial transformation totarred dolomite bymixing
withbituminous materials. (US)
Decision: Basket 2.Forfurther study ontreating mixing
dolomite withbituminous materials asorigin-conferring. The
proponent (US) willprovide Secwithadditional information and
justification.
ECreserved itsposition.
25.19 Natural magnesium carbonate
(magnesite); fused magnesia; dead-
burned (sintered) magnesia, whether or
notcontaining small quantities ofother
oxides added before sintering; other
magnesium oxide, whether ornotpure.[Chapter ruleapplies tothisheading,
except ex25.19. ]Decision: Basket 2.
ex25.19 Calcined (EC) Change tothissplitheading from another
splitheading ofthisheading. (EC)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofthegoods isorigin-conferring. Theproponent (EC) will
provide Secwithadditional information andjustification. Heis
alsorequested tospecify theproducts theproposed ruleintends
tocover.G/RO/W/13/Rev.1
Page72A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.19 Fusing (JPN) Change tothissplitheading from another
splitheading ofthisheading. (JPN)Decision: Basket 2.Forfurther study toascertain iffusing of
thegoods isorigin-conferring. Theproponent (JPN) will
provide Secwithadditional information andjustification.
ECreserved itsposition.
ex25.19 Fused magnesia; calcined magnesium oxide
(US)Achange tofused magnesia ortocalcined
magnesium oxide from other materials of
heading 25.19 provided theprocess results
inachange inthechemical structure of
material. (US)Reflects substantial transformation resulting from fusing of
unfused magnesia. Seecomment for2511.20 regarding
calcining. (US)
Decision: Basket 2.Forfurther study toascertain iffusing or
calcining ofgoods isenough toconfer origin. Theproponent
(US) willprovide Secwithadditional information and
justification.G/RO/W/13/Rev.1
Page73A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex2519.90 -Fused magnesia (MgO, fused) (CH) Supplementary criteria arenecessary. (CH) From calcined MgO, calcining anddead-burning areasessential
asfusing. (CH)
Decision: Basket 2.Forfurther study toascertain iffusing of
goods isorigin-conferring. Theproponent (CH) willprovide
Secwithadditional information andjustification.
ex2519.90 -Dead-burnt (sintered) magnesia (MgO,
sintered) (CH)Supplementary criteria arenecessary. (CH) From calcined MgO. (CH)
Decision: Basket 2.Forfurther study toascertain ifdead-
burning ofgoods isorigin-conferring. Theproponent (CH) will
provide Secwithadditional information andjustification.
ex2519.90 -Other MgO's(caustic aswellas
chemically pureM.)(CH)Supplementary criteria arenecessary. (CH) Caustic: byburning magnesite pure; byother transformation.
(CH)
Decision: Basket 2.Forfurther study toascertain iftheburning
process described isorigin-conferring. Theproponent (CH) will
provide Secwithadditional information andjustification.G/RO/W/13/Rev.1
Page74A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.20 Gypsum; anhydrite; plasters (consisting
ofcalcined gypsum orcalcium sulphate)
whether ornotcoloured, with orwithout
small quantities ofaccelerators or
retarders.Supplementary criteria arenecessary. (CH) Example showing thestrong effect ofphysical treatments. (CH)
Decision: Basket 2.Forfurther study toverify ifphysical
treatment ofgoods mayconfer origin. Theproponent (CH) will
provide Secwithadditional information andjustification.
2520.20 -Plasters Achange tosubheading 2520.20 from
subheading 2520.10 bycalcining of
uncalcined materials. (US) (EC)Reflects substantial transformation resulting from calcining. (US)
Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofplaster isorigin-conferring. Theproponent (USandEC)will
provide Secwithadditional information andjustification.
25.21 Limestone flux; limestone andother
calcareous stone, ofakind used forthe
manufacture oflime orcement.[Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.1
Page75A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.22 Quicklime, slaked lime andhydraulic
lime, other than calcium oxide and
hydroxide ofheading No.28.25.(a)Change inthisheading, provided it
results from achemical reaction. (JPN)Thechemical reaction from quicklime toslaked lime isdeemed
tobeasubstantial transformation from atechnical point ofview.
(JPN)
Decision: Basket 2.Forfurther study toascertain ifthe
production ofslaked lime from quicklime isorigin-conferring.
Theproponent (JPN) willprovide Secwithadditional
information andjustification.
(b)Change tothisheading from anyother
heading. (EC) Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided from theproponent
(EC).
25.23 Portland cement, aluminous cement, slag
cement, supersulphate cement and
similar hydraulic cements, whether or
notcoloured orintheform ofclinkers(a)Change tothesubheadings ofthis
heading from anyother subheading,
including subheading ofthisheading. (SG)
(PH)Proposal (a)incolumn "C"suggests thatthemanufacture of
cements (subheadings 2523.21 -2523.90) from cement clinkers
(subheading 2523.10) betreated asorigin-conferring.
Decision: Basket 2.Forfurther study (together with(b))with
additional information andjustification tobeprovided bythe
proponents (SGandPH).
(b)Achange tothisheading from any
other heading. (US) (EC)Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponents
(USandEC).G/RO/W/13/Rev.1
Page76A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.24 Asbestos [Chapter ruleapplies. ] Decision: Basket 2.
25.25 Mica, including splittings; mica waste. [Chapter ruleapplies. ] Decision: Basket 2.
25.26 Natural steatite, whether ornotroughly
trimmed ormerely cut,bysawing or
otherwise, intoblocks orslabs ofa
rectangular (including square) shape;
talc.[Chapter ruleapplies tothisheading,
except ex25.26. ]Decision: Basket 2.
ex2526.10 Natural steatite, cut,bysawing or
otherwise, intoblocks orslabs ofa
rectangular (including square) shape. (EC)Supplementary criteria arenecessary. (EC) Decision: Basket 2.Forfurther study toascertain if"cutting"
ofnatural steatite isorigin-conferring. Theproponent (EC) will
provide Secwithadditional information andjustification.
2526.20 -Crushed orpowdered Change tothissubheading from subheading
2526.10 (CH)Physical treatment; otherwise nottouseasfilter inplastics.
(CH)
Decision: Basket 2.Forfurther study toascertain ifphysical
treatment ofthegoods maybring about substantial
transformation. Theproponent (CH) willprovide Secwith
additional information andjustification.
25.27 Natural cryolite; natural chiolite [Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.1
Page77A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
25.28 Natural borates andconcentrates thereof
(whether ornotcalcined), butnot
including borates separated from natural
brine; natural boric acidcontaining not
more than 85% ofH3BO3calculated on
thedryweight.[Chapter ruleapplies tothisheading,
except ex25.28. ]Decision: Basket 2
ex25.28 Calcined (EC) (US) Change tothissplitheading from another
splitheading ofthisheading. (EC) (US)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Reflects substantial transformation resulting from calcining. (US)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ofgoods isorigin-conferring. Theproponents (ECandUS)will
provide Secwithadditional information andjustification.
25.29 Felspar; leucite; nepheline andnepheline
syenite; fluorspar[Chapter ruleapplies tothisheading,
except ex25.29. ]Decision: Basket 2.G/RO/W/13/Rev.1
Page78A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.29 Calcined (EC) Change tothissplitheading from another
splitheading ofthisheading. (EC)Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifthe
calcined goods areclassified inthisheading and,ifso,whether
calcination ofthegoods isorigin-conferring. Theproponent
(EC) willprovide Secwithadditional information and
justification. Heisalsorequested toconfirm iftheproposed
rulecovers allproducts oftheheading.
25.30 Mineral substances notelsewhere
specified orincluded.[Chapter ruleapplies tothisheading,
except ex25.30. ]Decision: Basket 2.G/RO/W/13/Rev.1
Page79A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex25.30 Calcined mineral substances notelsewhere
specified orincluded. (US) (EC)Achange within heading 25.30 by
calcining ofuncalcined materials. (US)
(EC)Reflects substantial transformation resulting from calcining. (US)
Calcination ofnon-calcined minerals canbeconsidered asa
substantial transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifcalcination
ifthegoods isorigin-conferring. Theproponents (USandEC)
willprovide Secwithadditional information andjustification.
ex25.30 Molybdenite concentrates (EC) Change tothissplitheading from anyother
heading. (EC)Themanufacture ofmolybdenite concentrates from molybdenum
oresofheading 26.13 canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study toascertain ifconversion
ofmolybdenite concentrates from molybdenum oresisenough to
confer origin andtoverify theclassification ofmolybdenite
concentrates inthisheading. Theproponent (EC) willprovide
Secwithadditional information andjustification.G/RO/W/13/Rev.1
Page80CHAPTER 26
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
Chapter 26 Ores, Slag andAsh [thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood, which does not
originate inthatcountry, hasundergone a
change inclassification tothisheading
from anyother heading, except the
following: ]Decision: Basket 2.Throughout thisChapter references to
"Chapter Rule" aretothisprovisional textinsquare brackets in
column C.Itwasagreed thattheTechnical Committee would
re-examine thisprovisional textlater inPhase IIoftheWork
Programme.*TheECreserved theright tocome back tothe
EC'sproposal "wholly obtained goods, except thefollowing".
*(SG) proposed arulebased ontheprinciple ofachange oftariff classification atsubheading level andagreed toprovide adetailed justification oftheir proposal foreach heading
orsubheading forwhich theywould propose thisruleG/RO/W/13/Rev.1
Page81A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
26.01 -26.17 Please refer totheHSnomenclature forthe
description ofgoods. (Sec)Goods which have been subjected toa
process resulting inachange inthe
chemical structure orphysical state such as
calcining, roasting, agglomeration (e.g.
sintering orpelleting), etc.aredeemed to
begoods ofthelastcountry where such
processes were performed. (CH)Decision: Basket 2.Forfurther study toascertain ifsuch
processes ascalcination, roasting, agglomeration, etc., that
change thechemical structure orphysical state ofgoods, could
confer origin. Theproponent (CH) willprovide Secwith
additional information andjustification.
ex26.01 -
ex26.17Metal oreconcentrates (US) Change toconcentrates ofthese headings
from oresofthesame heading. (JPN) (US)Change toconcentrates from oresisdeemed tobeasubstantial
transformation. (JPN) (US)
Decision: Basket 2.Forfurther study toascertain ifconversion
oforeconcentrates from oresmayconfer origin. Theproponent
(US) willprovide Secwithadditional information and
justification.
ex26.01 -
ex26.17Ores, calcined orroasted (EC) Supplementary criteria arenecessary. (EC) Certain processes, such ascalcination orroasting oforesof
these headings canbeconsidered assubstantial transformation.
(EC)
Decision: Basket 2.Forfurther study toascertain ifthe
conversion oforeconcentrates from oresmayconfer origin.
Theproponent (EC) willprovide Secwithadditional information
andjustification.
26.18 Granulated slag(slag sand) from the
manufacture ofironorsteel.[Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.1
Page82A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
26.19 Slag, dross (other than granulated slag),
scalings andother waste from the
manufacture ofironorsteel.[Chapter ruleapplies. ] Decision: Basket 2.
26.20 Ashandresidues (other than from the
manufacture ofironorsteel), containing
metals ormetal compounds.[Chapter ruleapplies. ] Decision: Basket 2.
26.21 Other slagandash,including seaweed
ash(kelp).[Chapter ruleapplies. ] Decision: Basket 2.G/RO/W/13/Rev.1
Page83CHAPTER 27
Chapter Notes :
[1.Forpurposes ofthisChapter, a"chemical reaction" means aprocess inwhich chemical bonds inmolecules arebroken andnewchemical bonds areformed between thefragmented
molecules and/or added elements sothatoneormore oftheoriginal bonds nolonger linkthesame chemical elements orfunctional groups. (CAN) (JPN)]
A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
Chapter 27 Mineral fuels, mineral oilsandproducts
oftheir distillation; Bituminous
substances; Mineral waxesEach material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading, except the
following:Decision: Basket 1G/RO/W/13/Rev.1
Page84A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.01 Coal; briquettes, ovoids andsimilar solid
fuels manufactured from coal.[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading, except the
following: ]Decision: Basket 2.
Goods ofanyheading orsubheading ofChapter 27(other than
heading 27.09) thathave been obtained asaresult ofachemical
reaction, including refinery processes such ascracking, catalytic
reforming, desulfurization (removal ofbound sulphur) or
dehydroalkylation, aredeemed tobegoods ofthecountry where
thereaction occurred. (US)
2701.20 -Briquettes, ovoids andsimilar solid fuels
manufactured from coalChange tothissubheading from anyother
subheading. (JPN)Themanufacture ofbriquettes, ovoides andsimilar solid fuels
manufactured from coalisdeemed tobeasubstantial
transformation. (JPN)
Decision: Basket 2.Forfurther study toascertain iftheabove-
mentioned manufacture isorigin-conferring. Theproponent
(JPN) willprovide Secwithadditional information and
justification.G/RO/W/13/Rev.1
Page85A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.02 Lignite, whether ornotagglomerated,
excluding jet.[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading. ]Decision: Basket 2.
USremark forheading 27.01 applies alsotothis
heading/subheading
27.03 Peat (including peat litter), whether or
notagglomerated.[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading. ]Decision: Basket 2.
USremark forheading 27.01 applies alsotothis
heading/subheading
27.04 Coke andsemi-coke ofcoal, oflignite or
ofpeat, whether ornotagglomerated;
retort carbon.Chapter ruleapplies Decision: Basket 1.G/RO/W/13/Rev.1
Page86A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.05 Coal gas,water gas,producer gasand
similar gases, other than petroleum gases
andother gaseous hydrocarbons.Chapter ruleapplies. Decision: Basket 1.
TheCOL Delegate reserved theright tomade further comments.
27.06 Tardistilled from coal, from lignite or
from peat, andother mineral tars,
whether ornotdehydrated orpartially
distilled, including reconstituted tars.Chapter ruleapplies. Decision: Basket 1.
TheCOL Delegate reserved theright tomake further comments.
27.07 Oilsandother products ofthe
distillation ofhigh temperature coaltar;
similar products inwhich theweight of
thearomatic constituents exceeds thatof
thenon-aromatic constituents.(a)Wholly obtained goods. (COL) Decision: Basket 2.
Because ofthedivergent opinions ontheruleforthisheading,
further study isnecessary. Theproponents (COL, JPN, CAN,
ECandSG)willprovide Secwithadditional information and
justification ontheir proposals.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.1
Page87A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Change tothisheading from anyother
heading; or
Change ofsubheadings within thisheading,
provided thechange results from a
chemical reaction. (JPN)Change ofsubheading within thisheading byachemical reaction
isdeemed tobeasubstantial transformation. (JPN)
Decision: Basket 2.Seeremark for(a).
(c)Achange tosubheading 2707.10
through 2707.99 from anyother heading;
or
Achange tosubheading 2707.10 through
2707.99 from anyother subheading,
including another subheading within that
group, provided thatthegood oftheother
subheading undergoes achemical reaction.
(CAN)Decision: Basket 2.Seeremark for(a).
(d)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es) such
asvacuum distillation, cracking, reforming, etc., canbe
considered assubstantial transformations.
Mixing processes canbeconsidered assubstantial transformation
iftheyfulfil certain conditions, relating tothespecific qualities
oftheresulting products andtheequipment ofplants. (EC)
Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page88A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(e)Goods ofheadings 27.07-27.10 thatare
notwholly theproduct ofonecountry shall
bedeemed tooriginate inthelastcountry
where oneofthefollowing occurs :
(i)non-originating materials undergo a
change ofclassification tosubheadings
ofthischapter from anyother
subheading, including another
subheading within theChapter; or
(ii)thegoods have been obtained asa
result ofachemical reaction,
including refinery processes such as
cracking (including catalytic cracking,
hydrocracking, thermal cracking,
coking andvisbreaking), catalytic
reforming, desulfurisation (removal of
bound sulphur) alkylation (including
dehydroalkylation andhydroal-
kylation); or
(iii)thegoods have been obtained asa
result ofphysical separation processes
such asvacuum distillation orsolvent
extraction processes; orDecision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page89A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(iv)thegoods have been obtained by
blending toconform tospecific
predetermined physical specifications,
such asboiling point range, viscosity,
solidification temperature, random or
motor octane numbers, cetane
number, vapour pressure, smoke
point, freeze point, volatility, or
density, which aredifferent from the
specifications oftheinput materials;
or
(v)
theCIFvalue ofnon-originating raw
materials imported andused inthe
production does notexceed 75% ofthe
ex-factory price ofthegoods. The
method ofcalculating foreign content is
asfollows :
FC=cifvalue ofNORM x100% 75%
Ex-Factory Price
where
FC:foreign content
NORM: non-originating rawmaterialsG/RO/W/13/Rev.1
Page90A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex27.07 Goods thathave been formulated by
blending. (US)Goods ofheadings 27.07 or27.10 that
have been blended toconform tospecific
predetermined physical specifications, such
asboiling point range, viscosity,
solidification temperature, random or
motor octane number, orcetane number,
which aredifferent from thespecifications
oftheinput materials, aredeemed tobe
goods ofthecountry where theblending
occurred, provided that:Substantial transformation resulting from blending.
Thisproposal recognizes withrespect toheading 27.07 and
27.10 thatsubstantial transformation ofgoods classified inthose
headings mayresult through deliberate blending without a
consequential change inclassification. Therulepermits origin to
beconferred incases where thegoods aredeliberately blended to
conform theresulting product tostated requirements, such as
those contained inASTM standards.G/RO/W/13/Rev.1
Page91A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(i)inthecaseofmotor fuels (other than
diesel fuels), thegood hasanoctane rating
of6ormore units higher thanthatofthe
blending component thatbyvolume
constitutes thesingle largest blending
component obtained from asingle country;
or
(ii)inthecaseofother goods, notmore
than70percent byvolume oftheproduct
iscomposed ofblending components
originating from acountry other thanthe
country where theblending occurred. (US)Inthecaseofmotor fuels (other thandiesel fuels), origin ofthe
motor fuelisdependent upon itsoctane rating increasing by6or
more units when compared withtheblending component
classified inheading 27.07 or27.10, thatmakes upthelargest
single blending constituent byvolume thathasbeen obtained
from asingle country.
Inthecaseofother blended goods, origin isdetermined by
whether ornotthetotal volume ofblending components obtained
from asingle country exceed 70percent ofthetotal volume of
thefinal product. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).
27.08 Pitch andpitch coke, obtained from coal
tarorfrom other mineral tars.(a)Wholly obtained goods. (COL) Decision: Basket 2.Because ofthedivergent opinions onthe
ruleforthisheading, further study isnecessary. Theproponents
(COL, ECandSG)willprovide Secwithadditional information
andjustification.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.1
Page92A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Chapter ruleapplies (CAN) Decision: Basket 2.
(c)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es) such
asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial transformation
iftheyfulfil certain conditions, relating tothespecific qualities
oftheresulting products andtheequipment ofplants. (EC)
Decision: Basket 2.Seeremark for(a).
(d)Seeproposal at27.07 (SG) Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page93A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.09 Petroleum oilsandoilsobtained from
bituminous minerals, crude.(a)[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry hasundergone a
change inclassification tothisheading
from another heading. ]
(b)Seeproposal at27.07 (SG)Decision: Basket 2.
ex27.09 Supplementary criteria arenecessary. (EC) Destructive distillation ofbituminous materials canbeconsidered
asasubstantial transformation. (EC)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(EC).G/RO/W/13/Rev.1
Page94A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.10 (a)Change tothisheading from anyother
heading; or
Change inthisheading, provided the
change results from achemical reaction.
(JPN)Change within thisheading byachemical reaction isdeemed to
beasubstantial transformation. (JPN)
Decision: Basket 2.Because ofthedivergent opinions onthe
ruleforthisheading, further study isnecessary. Theproponents
(JPN, CAN, EC,COL andSG)willprovide Secwithadditional
information andjustification.
USremark forheading 27.01 applies alsotothis
heading/subheading
(b)Achange toheading 27.10 from any
other heading; or
Achange toagood ofheading 27.10 from
anyother good ofthatheading, whether or
notthere isalsoachange from anyother
heading, provided thattheother good of
heading 27.10 undergoes achemical
reaction. (CAN)Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page95A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(c)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es) such
asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial transformation
iftheyfulfil certain conditions, relating tothespecific qualities
oftheresulting products andtheequipment ofplants. (EC)
Decision: Basket 2.Seeremark for(a).
(d)Change tothisheading from anyother
heading, except headings 27.10 to27.15.
(COL)Decision: Basket 2.Seeremark for(a).
(e)Seeproposal at27.07 (SG) Decision: Basket 2.Seeremark for(a).
ex27.10 Goods thathave been formulated by
blending (US)Seeproposed ruleforsplitheading 27.07
covering hydrocarbon products obtained by
blending. (US)Substantial transformation resulting from blending. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).G/RO/W/13/Rev.1
Page96A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.11 Petroleum gases andother gaseous
hydrocarbons.(a)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es) such
asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial transformation
iftheyfulfil certain conditions, relating tothespecific qualities
oftheresulting products andtheequipment ofplants. (EC)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (ECandCOL).
USremark forheading 27.01 applies alsotothis
heading/subheading
(b)Change tothisheading from anyother
heading, except headings 27.10 to27.15.
(COL)Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page97A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
ex27.11 Goods separated intoindividual gases (US) Goods thathave undergone adeliberate
process ofseparation intoindividual gases
ofheading 27.11 andresidual components
resulting from such separation aredeemed
tobegoods ofthecountry where the
separation occurred. (US)Substantial transformation resulting from separation. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).
-Liquefied :
2711.11 --Natural gas (a)Change tothissubheading from any
other subheading, except subheading
2711.21. (JPN)Change tothissubheading from subheading 2711.21 cannot be
considered assubstantial transformation because itresults from a
simple operation. (JPN)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (JPN andCAN).
(b)Achange tosubheading 2711.11
through 2711.19 from anyother
subheading, including another subheading
within thatgroup, except from subheading
2711.21 or2711.29. (CAN)Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page98A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
2711.11-
2711.19Please refer totheHSfordescription of
goodsSupplementary criteria arenecessary (US) Change from liquid togaseous state orviceversa isnotdeemed
tobesubstantial transformation (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US)
2711.12 -
2711.19Please refer totheHSfordescription of
goods. (Sec)(a)Change tothese subheadings (2711.12 -
2711.19) from anyother subheading,
except subheading 2711.29. (JPN)Change tothissubheading from subheading 2711.29 cannot be
considered assubstantial transformation because itresults from a
simple operation. (JPN)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (JPN andCAN).
(b)Achange tosubheading 2711.11
through 2711.19 from anyother
subheading, including another subheading
within thatgroup, except from subheading
2711.21 or2711.29. (CAN)Decision: Basket 2.Seeremark for(a).
-Ingaseous state :G/RO/W/13/Rev.1
Page99A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
2711.21 --Natural gas (a)Wholly obtained goods; or
Change tothissubheading from anyother
subheading, except subheading 2711.11.
(JPN)Change tothissubheading from subheading 2711.11 cannot be
considered assubstantial transformation, because itresults from
asimple operation. (JPN)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (JPN andCAN).
(b)Achange tosubheading 2711.21
through 2711.29 from anyother
subheading, including another subheading
within thatgroup, except from subheading
2711.11 through 2711.19. (CAN)Decision: Basket 2.Seeremark for(a).
2711.29 --Other (a)Change tothissubheading from any
other subheading, except subheadings
2711.12 -2711.21. (JPN)Change tothissubheading from subheading 2711.12 to2711.21
cannot beconsidered assubstantial transformation, because it
results from asimple operation. (JPN)
Decision: Basket 2.Forfurther study on(a)and(b)with
additional information andjustification tobeprovided bythe
proponents (JPN andCAN).G/RO/W/13/Rev.1
Page100A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Achange tosubheading 2711.21
through 2711.29 from anyother
subheading, including another subheading
within thatgroup, except from subheading
2711.11 through 2711.19. (CAN)Decision: Basket 2.Seeremark for(a).
2711.21-
2711.29Please refer totheHSfordescription of
goodsSupplementary criteria arenecessary Change from liquid togaseous state orviceversa isnotdeemed
tobeasubstantial transformation (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US)
27.12 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other
mineral waxes, andsimilar products
obtained bysynthesis orbyother
processes, whether ornotcoloured.(a)Chapter ruleapplies. (CAN) Decision: Basket 2.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.1
Page101A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es) such
asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial transformation
iftheyfulfil certain conditions, relating tothespecific qualities
oftheresulting products andtheequipment ofplants. (EC)
Decision: Basket 2.Forfurther study on(b)and(c)with
additional information andjustification tobeprovided bythe
proponents (ECandCOL).
(c)Change tothisheading from anyother
heading, except headings 27.10 to27.15.
(COL)Decision: Basket 2.Seeremark for(b).
27.13 Petroleum coke, petroleum bitumen and
other residues ofpetroleum oilsorofoils
obtained from bituminous minerals.(a)Chapter ruleapplies. (CAN) Decision: Basket 2.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.1
Page102A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(b)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es) such
asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial transformation
iftheyfulfil certain conditions, relating tothespecific qualities
oftheresulting products andtheequipment ofplants. (EC)
Decision: Basket 2.Forfurther study on(b)and(c)with
additional information andjustification tobeprovided bythe
proponents (ECandCOL).
(c)Change tothisheading from anyother
heading, except headings 27.10 to27.15.
(COL)Decision: Basket 2.Seeremark for(b).
-Petroleum coke :
2713.12 --Calcined Achange tosubheading 2713.12 from
subheading 2713.11. (US)Substantial transformation resulting from calcining. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).G/RO/W/13/Rev.1
Page103A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
27.14 Bitumen andasphalt, natural;
bituminous oroilshale andtarsands;
asphaltites andasphaltic rocks.(a)Wholly obtained goods; or
Change tothisheading from anyother
heading. (JPN)Decision: Basket 2.Forfurther study on(a),(c)and(d)with
additional information andjustification tobeprovided bythe
proponents (JPN, ECandCOL).
USremark forheading 27.01 applies alsotothis
heading/subheading
(b)Chapter ruleapplies. (CAN) Decision: Basket 2.
(c)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es) such
asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial transformation
iftheyfulfil certain conditions, relating tothespecific qualities
oftheresulting products andtheequipment ofplants. (EC)
Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page104A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(d)Change tothissubheading from any
other heading, except headings 27.10 to
27.15. (COL)Decision: Basket 2.Seeremark for(a).
27.15 Bituminous mixtures based onnatural
asphalt, onnatural bitumen, on
petroleum bitumen, onmineral taroron
mineral tarpitch (forexample,
bituminous mastics, cut-backs).(a)Change tothisheading from anyother
heading, except subheading 2713.20,
2714.10 or2714.90. (JPN)Theproduction ofmixtures ofthisheading from bituminous
materials ofsubheadings 2713.20, 2714.10 or2714.90 cannot be
considered assubstantial transformation because itresults from a
simple mixing. (JPN)
Decision: Basket 2.Forfurther study on(a)to(c)with
additional information andjustification tobeprovided bythe
proponents (JPN, CAN andEC).
USremark forheading 27.01 applies alsotothis
heading/subheading
(b)Achange toheading 27.15 from any
other heading, except from subheading
2713.20 orheading 27.14. (CAN)Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page105A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation is
considered totakeplace inthecountry in
which:Remarks orjustification oftheprevious columns
(c)Supplementary criteria arenecessary.
(EC)Refining operations and/or oneormore specific process(es) such
asvacuum distillation, cracking, reforming, etc., canbe
considered substantial transformations.
Mixing processes canbeconsidered assubstantial transformation
iftheyfulfil certain conditions, relating tothespecific qualities
oftheresulting products andtheequipment ofplants. (EC)
Decision: Basket 2.Seeremark for(a).
ex27.15 Goods ofheading 27.15 (US) Blending ofmaterials ofsubheading
2713.20 orheading 27.14. (US)Blending nottobeconsidered substantial transformation. (US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent
(US).
27.16 Electrical energy. (optional heading) Chapter ruleapplies. (CAN) (COL) Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponents
(CAN andCOL).
TheECandARG Delegates reserved their position.
USremark forheading 27.01 applies alsotothis
heading/subheadingG/RO/W/13/Rev.1
Page106SECTION VIOFTHE HARMONIZED SYSTEM
(Chapters 28-38)
PRODUCTS OFTHE CHEMICAL ORALLIED INDUSTRIES
Section Notes:
Chapter 28:
Inorganic Chemicals; Organic orInorganic Compounds ofPrecious Metals, orRare-Earth Metals, orRadioactive Elements orofIsotopes
Chapter 29:
Organic Chemicals
Chapter 30:
Pharmaceutical Products
Chapter 31:
FertilisersG/RO/W/13/Rev.1
Page107Chapter 32:
Tanning orDyeing Extracts; Tannins andTheir Derivatives; Dyes, Pigments andother Colouring Matter; Paints andVarnishes; Putty andOther Mastics;
Inks
Chapter 33:
Essential OilsandResinoids: Perfumery, Cosmetic orToilet Preparations
Chapter 34:
Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing orScouring
Preparations, Candles andSimilar Articles, Modelling Paste, "Dental Waxes" andDental Preparations withaBasis ofPlaster
Chapter 35:
Albuminoidal Substances; Modified Starches; Glues; Enzymes
Chapter 36:
Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
Chapter 37:
Photographic orCinematographic GoodsG/RO/W/13/Rev.1
Page108Chapter 38:
Miscellaneous Chemical ProductsG/RO/W/13/Rev.1
Page109SECTION VIIOFTHE HARMONIZED SYSTEM
(Chapters 39-40)
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Section Notes:
Chapter 39:
Plastics andArticles Thereof: Rubber andArticles Thereof
Chapter 40:
Rubber andArticles ThereofG/RO/W/13/Rev.1
Page110SECTION VIII OFTHE HARMONIZED SYSTEM
(Chapters 41-43)
Raw hides andskins, leather,
furskins andarticles thereof;
saddlery andharness; travel goods,
handbags andsimilar containers;
articles ofanimal gut(other than silk-worm gut)
Section Notes :
Chapter 41
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 41 Raw hides andskins (other than
furskins) andleatherChange toheadings ofthisChapter from
anyother heading, except thefollowing:Decision: Basket 2.Forfurther study toascertain iftanning or
retanning ofpretanned leather mayconfer origin. Members are
requested tofurnish Secwithadditional information. SG
indicated apreference forarulebased onchange atthe
subheading level.
41.01 Raw hides andskins ofbovine orequine
animals (fresh, orsalted, dried, limed,
pickled orotherwise preserved, butnot
tanned, parchment-dressed orfurther
prepared), whether ornotdehaired or
split.Change tothisheading from anyother
Chapter.Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheoriginal
proponents (JPN andCAN). ARG expressed hisreservations.
Hewillforward awritten texttostate hisview.G/RO/W/13/Rev.1
Page111A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
41.02 Raw skins ofsheep orlambs (fresh, or
salted, dried, limed, pickled orotherwise
preserved, butnottanned, parchment-
dressed orfurther prepared), whether or
notwith wool onorsplit, other than
those excluded byNote 1(c)tothis
Chapter.Change tothisheading from anyother
Chapter.Decision: Basket 2.Forfurther study taking intoaccount the
proposals ofCHandECregarding removal ofwool from sheep
andlamb skins. USconsidered thattheproposals for4102.21
and4102.29 could becombined toclarify theECproposal
regarding removal ofwool asbeing origin conferring rather than
pickling asbeing origin conferring. ARG registered a
reservation andwillforward atexttoSec. Alloriginal
proponents arerequested tohelpbyfurnishing Secwith
additional information andjustification.
ex41.02 Raw skins ofsheep orlambs (fresh, or
salted, dried, limed, pickled orotherwise
preserved, butnottanned, parchment-
dressed orfurther prepared), whether or
notwithwool onorsplit, other thanthose
excluded byNote 1(c)tothisChapter,
without wool on.(CH)Supplementary criteria arenecessary. (CH) Theremoval ofwool from askinsubstantially changes its
characteristics andmakes itsuitable forvarious uses. (CH)
Decision: Basket 2.Seeremark forheading 41.02.
4102.21 --Pickled Change tothissubheading from anyother
subheading. (EC)Theremoval ofwool from sheep orlamb skins withwool oncan
beconsidered asasubstantial transformation. (EC)
Decision :Basket 2.Seeremark forheading 41.02.
4102.29 --Other Change tothissubheading from anyother
subheading. (EC)Theremoval ofwool from sheep orlamb skins withwool oncan
beconsidered asasubstantial transformation. (EC)
Decision :Basket 2.Seeremark forheading 41.02.G/RO/W/13/Rev.1
Page112A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
41.03 Other rawhides andskins (fresh, or
salted, dried, limed, pickled orotherwise
preserved, butnottanned, parchment-
dressed orfurther prepared), whether or
notdehaired orsplit, other than those
excluded byNote 1(b)or1(c)tothis
Chapter.Achange tothisheading from anyother
Chapter.Decision :Basket 2.Seeremark forheading 41.02.
41.04 Leather ofbovine orequine animals,
without hairon,other than leather of
heading No.41.08 or41.09.(a)Change tothese headings (41.04 -
41.07) from anyother heading; or
Change tofinished leather ofthese
headings from pretanned leather ofthe
same heading; or
Other supplementary criteria are
necessary. (JPN)Change tofinished leather from pretanned leather isdeemed to
beasubstantial transformation from thetechnical point ofview.
(JPN)
Decision: Basket 2.Forfurther study tosynthesize theviews of
proponents regarding pre-tanning, tanning, finishing orretanning
ofpre-tanned leather asorigin conferring. Proponents whohad
rules forthisheading andsubheadings arerequested tofurnish
Secwithfurther information andjustification.
(b)Achange topretanned leather of
headings 41.04 through 41.07 from
hides ofskins ofheadings 41.01 to
41.03 isdeemed nottobeorigin-
conferring.
Achange within headings 41.04 through
41.07, including achange within the
same heading, which results from the
retanning ofpre-tanned leather, is
deemed tobeorigin-conferring. (US)Pre-tanning results inaproduct thatmust besubjected tofurther
tanning. Itshould notbeconsidered asubstantial transformation
even though achange ofheading from 41.01, 41.02 or41.03 has
occurred. (US)
Decision: Basket 2.Seeremark for41.04.G/RO/W/13/Rev.1
Page113A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex41.04 Leather ofbovine orequine animals,
without hairon,retanned orfinished, other
thanofheading 41.08 or41.09.:
-Retanned (CH) (EC)(a)Supplementary criteria arenecessary.
(CH)Theretanning ofleathers andpre-tanned skins ofheading 41.04
confers upon them substantially different properties anduses.
(CH)
Decision: Basket 2.Seeremark for41.04. TheNZDelegate
indicated hecould furnish information tohelpinthestudy.
(b)Change tothese splitheadings from
anyother splitheading ofthese headings
(41.04 to41.07) (EC)Retanning ofpre-tanned ortanned leather ofthisheading canbe
considered asasubstantial transformation. (EC)
Decision: Basket 2.Seeremark for41.04.
ex41.04 -Finished(CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Thefinishing oftanned skins prepared them fordirect useand
confers upon them substantially different properties anduses.
(CH)
Decision: Basket 2.Seeremark for41.04.
(b)Change tothissplitheading from any
other splitheading ofthese headings
(41.04 to41.07) (EC)Finishing processes oftanned leather, such asfat-liquoring,
dyeing, patenting, canbeconsidered asasubstantial
transformation. (EC)
Decision :Basket 2.Seeremark for41.04.
4104.10 -Whole bovine skinleather, ofaunit
surface areanotexceeding 28square feet
(2.6m2)Achange tosubheading 4104.10 from any
other subheading. (CAN)Decision :Basket 2.Seeremark for41.04.
-Other bovine leather andequine leather,
tanned orretanned butnotfurther
prepared, whether ornotsplit:G/RO/W/13/Rev.1
Page114A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4104.21 -
4104.29Please refer totheHSfordescription of
goods. (Sec)Achange tosubheading 4104.21 through
4104.29 from anysubheading outside that
group. (CAN)Decision: Basket 2.Seeremark for41.04.
-Other bovine leather andequine leather,
parchment-dressed orprepared after
tanning :
4104.31 -
4104.39Please refer totheHSfordescription of
goods. (Sec)Achange tosubheading 4104.31 through
4104.39 from anysubheading outside that
group. (CAN)Decision :Basket 2.Seeremark for41.04.
41.05 Sheep orlamb skinleather, without
wool on,other than leather ofheading
No.41.08 or41.09.(a)Change tothese headings (41.04 -
41.07) from anyother heading; or
Change tofinished leather ofthese
headings from pretanned leather ofthe
same heading; or
Other supplementary criteria arenecessary.
(JPN)Change tofinished leather from pretanned leather isdeemed to
beasubstantial transformation from thetechnical point ofview.
(JPN)
Decision: Basket 2.Forfurther study toascertain ifpre-
tanning, tanning, retanning orfinishing ofpre-tanned leather
confers origin. Additional information andjustification tobe
provided bytheproponents.
TheNZDelegate entered areservation pending further research.
(b)Achange topretanned leather of
headings 41.04 through 41.07 from hides
ofskins ofheadings 41.01 to41.03 is
deemed nottobeorigin-conferring.
Achange within headings 41.04 through
41.07, including achange within thesame
heading, which results from theretanning
ofpre-tanned leather, isdeemed tobe
origin-conferring. (US)Pre-tanning results inaproduct thatmust besubjected tofurther
tanning. Itshould notbeconsidered asubstantial transformation
even though achange ofheading from 41.01, 41.02 or41.03 has
occurred. (US)
Decision: Basket 2.Seeremark for(a).G/RO/W/13/Rev.1
Page115A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex41.05 Sheep orlamb skinleather, without wool
on,retanned orfinished, other thanleather
ofheading 41.08 or41.09 :
-Retanned (CH) (EC)(a)Supplementary criteria arenecessary.
(CH)Theretanning ofleathers andpre-tanned skins ofheading 41.05
confers upon them substantially different properties anduses.
(CH)
Decision: Basket 2.Forfurther study. Also seeremark for(a)
forheading 41.05.
(b)Change tothese splitheadings from
anyother splitheading ofthese headings
(41.04 to41.07) (EC)Retanning ofpre-tanned ortanned leather ofthisheading canbe
considered asasubstantial transformation. (EC)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.05.
ex41.05 -Finished (CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Thefinishing oftanned skins prepared them fordirect useand
confers upon them substantially different properties anduses.
(CH)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.05.
(b)Change tothese splitheadings from
anyother splitheading ofthese headings
(41.04 to41.07) (EC)Finishing processes oftanned leather, such asfat-liquoring,
dyeing, patenting, canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.05.
-Tanned orretanned butnotfurther
prepared, whether ornotsplit:G/RO/W/13/Rev.1
Page116A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4105.11 --Vegetable pre-tanned Achange tosubheading 4105.11 through
4105.19 from anysubheading outside that
group. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.05.
4105.12 --Otherwise pre-tanned Achange tosubheading 4105.11 through
4105.19 from anysubheading outside that
group. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.05.
4105.19 --Other Achange tosugbheading 5105.11 through
5105.19 from anysubheading outside the
group. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.05.
4105.20 -Parchment-dressed orprepared after
tanningAchange tosubheading 4105.20 from any
other subheading. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.05.
41.06 Goat orkidskinleather, without hair
on,other than leather ofheading No.
41.08 or41.09.(a)Change tothese headings (41.04 -
41.07) from anyother heading; or
Change tofinished leather ofthese
headings from pretanned leather ofthe
same heading; or
Other supplementary criteria arenecessary.
(JPN)Decision: Basket 2.Forfurther study toascertain ifpre-
tanning, tanning, retanning orfinishing ofpre-tanned leather
confers origin. Additional information andjustification tobe
provided bytheproponents.G/RO/W/13/Rev.1
Page117A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Achange topretanned leather of
headings 41.04 through 41.07 from hides
ofskins ofheadings 41.01 to41.03 is
deemed nottobeorigin-conferring.
Achange within headings 41.04 through
41.07, including achange within thesame
heading, which results from theretanning
ofpre-tanned leather, isdeemed tobe
origin-conferring. (US)Pre-tanning results inaproduct thatmust besubjected tofurther
tanning. Itshould notbeconsidered asubstantial transformation
even though achange ofheading from 41.01, 41.02 or41.03 has
occurred. (US)
Decision: Basket 2.Seeremark for(a).
ex41.06 Goat orkidskinleather without hairon,
retanned orfinished, other thanleather of
heading No.41.08 or41.09 :
-Retanned (CH) (EC)(a)Supplementary criteria arenecessary.
(CH)Theretanning ofleathers andpre-tanned skins ofheading 41.06
confers upon them substantially different properties anduses.
(CH)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.06.
(b)Change tothese splitheadings from
anyother splitheading ofthese headings
(41.04 to41.07) (EC)Retanning ofpre-tanned ortanned leather ofthisheading canbe
considered asasubstantial transformation. (EC)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.06.
ex41.06 -Finished (CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Thefinishing oftanned skins prepared them fordirect useand
confers upon them substantially different properties anduses.
(CH)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.06.G/RO/W/13/Rev.1
Page118A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothese splitheadings from
anyother splitheading ofthese headings
(41.04 to41.07) (EC)Finishing processes oftanned leather, such asfat-liquoring,
dyeing, patenting, canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.06.
-Tanned orretanned butnotfurther
prepared, whether ornotsplit:
4106.11 --Vegetable pre-tanned Achange tosubheading 4106.11 through
4106.19 from anysubheading outside that
group. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.06.
4106.12 --Otherwise pre-tanned Achange tosubheading 4106.11
through 4106.19 from anysubheading
outside thatgroup. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.06.
4106.19 --Other Achange tosubheading 4106.11
through 4106.19 from anysubheading
outside thatgroup. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.06.
4106.20 -Parchment-dressed orprepared after
tanningAchange tosubheading 4106.20 from
anyother subheading. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.06.G/RO/W/13/Rev.1
Page119A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
41.07 Leather ofother animals, without hair
on,other than leather ofheading No.
41.08 or41.09.(a)Change tothese headings (41.04 -
41.07) from anyother heading; or
Change tofinished leather ofthese
headings from pretanned leather ofthe
same heading; or
Other supplementary criteria arenecessary.
(JPN)Change tofinished leather from pretanned leather isdeemed to
beasubstantial transformation from thetechnical point ofview.
(JPN)
Decision: Basket 2.Forfurther study toascertain ifpre-
tanning, tanning, retanning orfinishing ofpre-tanned skins
confers origin. Proponents arerequested toprovide Secwith
additional information orjustification.
(b)Achange topretanned leather of
headings 41.04 through 41.07 from hides
ofskins ofheadings 41.01 to41.03 is
deemed nottobeorigin-conferring.
Achange within headings 41.04 through
41.07, including achange within thesame
heading, which results from theretanning
ofpre-tanned leather, isdeemed tobe
origin-conferring. (US)Pre-tanning results inaproduct thatmust besubjected tofurther
tanning. Itshould notbeconsidered asubstantial transformation
even though achange ofheading from 41.01, 41.02 or41.03 has
occurred. (US)
Decision: Basket 2.Forfurther study. Also seeremark above.
ex41.07 Leather ofother animals, without hairon,
retanned orfinished, other thanleather of
heading No.41.08 or41.09:
-Retanned (CH) (EC)(a)Supplementary criteria arenecessary.
(CH)Theretanning ofleathers andpre-tanned skins ofheading 41.07
confers upon them substantially different properties anduses.
(CH)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.G/RO/W/13/Rev.1
Page120A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothese splitheadings from
anyother splitheading ofthese
headings (41.04 to41.07) (EC)Retanning ofpre-tanned ortanned leather ofthisheading canbe
considered asasubstantial transformation. (EC)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.
ex41.07 -Finished (CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Thefinishing oftanned skins prepared them fordirect useand
confers upon them substantially different properties anduses.
(CH)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.
(b)Change tothese splitheadings from
anyother splitheading ofthese headings
(41.04 to41.07) (EC)Finishing processes oftanned leather, such asfat-liquoring,
dyeing, patenting, canbeconsidered asasubstantial
transformation. (EC)
Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.
4107.10 -Ofswine
ex14107.10 -Ofswine, excluding parchment-dressed
orprepared after tanning. (CAN)Achange tosubheading ex14107.10 from
anyother heading. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.G/RO/W/13/Rev.1
Page121A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex24107.10 -Ofswine, parchment-dressed orprepared
after tanning. (CAN)Achange tosubheading ex24107.10 from
anyother heading; or
Achange tosubheading ex24107.10 from
subheading ex14107.10. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.
-Ofreptiles :
4107.21 --Vegetable pre-tanned Achange tosubheading 4107.21 from any
other heading. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.
4107.29 --Other
ex14107.29 --Ofreptiles, other, excluding parchment-
dressed orprepared after tanning.
(CAN)Achange tosubheading ex14107.29 from
anyother heading. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.G/RO/W/13/Rev.1
Page122A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex24107.29 --Ofreptiles, other, parchment-dressed
orprepared after tanning. (CAN)Achange tosubheading ex24107.29 from
anyother heading; or
Achange tosubheading ex24107.29 from
subheading ex14107.29. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.
4107.90 -Ofother animals
ex14107.90 -Ofother animals, excluding parchment-
dressed orprepared after tanning. (CAN)Achange tosubheading ex14107.90 from
anyother heading. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.
ex24107.90 -Ofother animals, parchment-dressed or
prepared after tanning. (CAN)Achange tosubheading ex24107.90 from
anyother heading; or
Achange tosubheading ex24107.90 from
subheading ex14107.90. (CAN)Decision: Basket 2.Forfurther study. Also seeremark for
heading 41.07.
41.08 Chamois (including combination
chamois) leather.Change tothisheading from anyother
heading.Decision: Basket 1.
41.09 Patent leather andpatent laminated
leather; metallised leatherChange oftothisheading from anyother
heading, [except headings 41.04 and
41.07. ]Decision: Basket 2.Forfurther study. ARG reserved its
position, considering thatchanges from headings 41.04 through
41.07 should beexcluded because theprocessing involved isnot
asubstantial transformation.
41.10 Parings andother waste ofleather orof
composition leather, notsuitable forthe
manufacture ofleather articles; leather
dust, powder andflour.[(a)thematerial thatdetermines the
classification ofthegoods waswholly
obtained; or
(b)each material inthegood which does
notoriginate inthatcountry hasundergone
achange inclassification tothisheading
form another heading ]Residues from themanufacture ofleather orskins ofother
headings. (CH)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheoriginal
proponents (ECandCH).
41.11 Composition leather with abasis of
leather orleather fibre, inslabs, sheets
orstrip, whether ornotinrolls.Chapter ruleapplies. Decision: Basket 1.G/RO/W/13/Rev.1
Page123CHAPTER 42
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification of
theprevious columns
Chapter 42 Articles ofleather; saddlery and
harness;
travel goods, handbags andsimilar
containers; articles ofanimal
gut(other than silk-worm gut).Change totheheadings ofthisChapter from anyother
heading, except thefollowing:Decision: Basket 2.ThisChapter ruleis
provisionally adopted. Toberevisited later.
42.01 Saddlery andharness foranyanimal
(including traces, leads, knees pads,
muzzles, saddle clothes, saddle bags, dog
coats andthelike), ofanymaterial.Chapter ruleapplies. Two major operations takeplace inthisheading:
(a)thecutting oftheleather orskinintoshape,
(b)assembling theleather tomake aspecific
product. (CH)
Decision: Basket 2.Some members had
reservations onCH'sproposal (seeabove).
Problems concerning alsoparts andassembly
were identified. They needed tobeaddressed,
possibly byreference tothegeneral rules or
value added criteria. Therulewasputunder
Basket 2,pending further study.G/RO/W/13/Rev.1
Page124A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification of
theprevious columns
42.02 Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school
satchels, spectacle cases,
binocular cases, camera cases,
musical instrument cases,
guncases, holsters andsimilar
containers; travelling-bags,
toilet bags, rucksacks, handbags,
shopping-bags, wallets, purses, map-
cases, cigarette-cases,
tobacco-pouches, toolbags,
sports bags, bottle-cases,
jewellery boxes, powder-boxes,
cutlery cases andsimilar
containers, ofleather orof
composition leather, ofsheeting of
plastics, oftextile materials,
ofvulcanised fibre orof
paperboard, orwholly ormainly
covered with such materials orwith
paper.Supplementary criteria arenecessary. (CH) (EC) Seecomment forheading 42.01. (CH)
Decision: Examination deferred .Thegoods of
thisheading involve textile materials andshould
beconsidered together withother origin rules
proposed fortextile articles.
42.03 Articles ofapparel andclothing
accessories, ofleather orof
composition leather.Supplementary criteria arenecessary. (CH) Theexact operations tobecarried outmust be
defined. (CH)
Decision: Examination deferred .Therulefor
thisheading tobeconsidered together withthe
rules forother Chapters oftextile articles.G/RO/W/13/Rev.1
Page125A B C D
HSCode
numberDescription ofgoods Thesubstantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification of
theprevious columns
ex42.03 Articles ofapparel, ofleather orof
composition leather (EC)Notapplicable. Complete making-up. (EC) Tobeconsidered asasubstantial transformation,
themanufacture ofarticles ofapparel hasto
include alloperations following thecutting ofthe
leather orfurskins. (EC)
Decision: Examination deferred .Seeremark
above.
42.04 Articles ofleather orof
composition leather, ofakind
used inmachinery ormechanical
appliances orforother technical uses.Supplementary criteria arenecessary. (CH) Decision: Basket 2.Forfurther study with
additional information andspecific examples to
beprovided bymembers andtheproponent
(CH).
CHclarified thateither oneofthetwooperations
(cutting andassembly) mentioned intherules
proposed forheadings 42.01 -42.06 could be
enough toconfer origin.
42.05 Other articles ofleather orof
composition leather.Supplementary criteria arenecessary. (CH) Decision: Basket 2.Forfurther study. Members
were called ontoprovide Secwithadditional
information.
42.06 Articles ofgut(other than silk-worm
gut), ofgoldbeater 'sskin, ofbladders or
oftendons.Chapter ruleapplies. Decision: Basket 1.G/RO/W/13/Rev.1
Page126CHAPTER 43
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
Chapter 43 Furskins andartificial fur;manufactures
thereofChange totheheadings ofthisChapter
from anyother heading, except the
following:Decision: Basket 1.
43.01 Raw furskins (including heads, tails,
paws andother pieces orcuttings,
suitable forfurriers 'use), other than
rawhides andskins ofheading No.
41.01, 41.02 or41.03.Change tothisheading from anyother
Chapter.Decision: Basket 2.ARG reserved itsposition. Hesuggested
thatthe"change" should befrom rawskin. Further study is
required withadditional information tobeprovided bymembers.
43.02 Tanned ordressed furskins (including
heads, tails, paws andother pieces or
cuttings), unassembled, orassembled
(without theaddition ofother materials)
other than those ofheading No.43.03.Chapter ruleapplies, except 4302.30. Decision: Basket 1.G/RO/W/13/Rev.1
Page127A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
4302.30 -Whole skins andpieces orcuttings
thereof, assembled(a)Change tothissubheading from any
other
subheading. (CH) (EC) (HK) JPN)Theassembly ofunassembled fur(subheadings 4302.11,
4302.12, 4302.13, 4302.19, 4302.20) isacomplex operation
conferring asubstantially different use.(CH)
Themanufacture ofassembled tanned ordressed furskins ofthis
subheading byassembling non-assembled tanned ordressed
furskins classified inthisheading canbeconsidered asa
substantial transformation. (EC)
Change todropped skins from tanned skins isdeemed tobea
substantial transformation from atechnical point ofview.
Dropped skins areskins which have been cutintostrips, and
reassembled intheir original order soastoobtained alonger
skin. (JPN)
Assembly ofnon-assembled tanned ordressed furskins is
considered tobesufficient forsubstantial transformation. (HK)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponents.
(b)Goods ofsubheading 4302.30 thatare
notwholly obtained inonecountry are
deemed tobegoods ofthecountry where
non-originating materials have undergone a
change ofclassification tothatsubheading
from subheadings 4302.11 through
4302.19. (US)Theassembly offurskins (including theprocess of"dropping" to
obtain alonger butnarrower skin) intosizes suitable forthe
manufacture ofarticles (i.e., clothing) involves substantial
transformation andisgranted origin bytherulefor4302.30.
(US)
Decision: Basket 2.Forfurther study withadditional
information andjustification tobeprovided bytheproponent.
43.03 Articles ofapparel, clothing accessories
andother articles offurskin.(a)Achange toheading 43.02 through
43.04 from anyother heading, including
another heading within thatgroup. (CAN)Decision: Examination deferred .Tobeconsidered together
withtherules fortextile articles ofother Chapters.G/RO/W/13/Rev.1
Page128A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)Supplementary criteria arenecessary.
(CH)Theexact operations tobecarried outwithin theframework of
heading 43.03 ought tobeclearly defined. (CH)
Decision: Examination deferred .
(c)Goods ofheading 4303 ofthis
Chapter which were wholly assembled
from acollection ofparts, which
collection wasclassifiable asan
unassembled good byvirtue of
General Interpretative Rule 2(a),are
deemed tohave originated inthe
country where thegoods were wholly
assembled. (US)Thisruleprovides origin fortheassembly ofcomponent "kits"
(classifiable inheading 43.03) intoarticles ofthatheading.
However, inspecifying "wholly assembled" theruledoes not
grant origin tocountries inwhich goods aremerely finished by
attaching hardware orother parts oraccessories ontounfinished
products ofheading 43.03. (US)
Decision: Examination deferred .
(d)Achange tothisheading from non
assembled parts ofthesame heading. (HK)Assembly ofnon-assembled parts intothefinished article is
sufficient forsubstantial transformation. (HK)
Decision: Examination deferred .
ex43.03 Articles ofapparel, offurskin (EC) Not-applicable. Complete making-up. (EC) Tobeconsidered asasubstantial transformation, the
manufacture ofarticles ofapparel hastoinclude allthe
operations following thecutting oftheleather orfurskins. (EC)
Decision: Examination deferred .
43.04 Artificial furandarticles thereof. Achange toheading 43.02 through 43.04
from anyother heading, including another
heading within thatgroup. (CAN)Decision: Examination deferred .Tobeconsidered together
withtherules fortextile articles ofother Chapters.G/RO/W/13/Rev.1
Page129A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
ex43.04 Articles ofartificial fur(CH) (EC) (a)Supplementary criteria arenecessary.
(CH)Themanufacture ofarticles from artificial fur(wool, hairsewn
ontofabric orleather toimitate fur)must alsobeconsidered as
substantial transformation conferring origin. (CH)
Decision: Examination deferred .
(b)Change tothissplitheading from any
other splitheading ofthisheading. (EC)Themanufacture ofarticles ofthissplitheading from artificial
furofthisheading canbeconsidered asasubstantial
transformation. (EC)
Decision: Examination deferred .G/RO/W/13/Rev.1
Page130SECTION IXOFTHE HARMONIZED SYSTEM
(Chapters 44-46)
WOOD AND ARTICLES OFWOOD; WOOD CHARCOAL: CORK AND ARTICLES OFCORK; MANUFACTURES OFSTRAW, OFESPARTO OR
OFOTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Section Notes:
CHAPTER 44
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 44 Wood andarticles ofwood; wood
charcoalChange totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1
44.01 Fuel wood, inlogs, inbillets, intwigs, in
faggots orinsimilar forms; wood in
chips orparticles; sawdust andwood
waste andscrap, whether ornot
agglomerated inlogs, briquettes, pellets
orsimilar forms.Change tothisheading from anyother
heading.Basket 1
ex4401.30
ex4401.30-Sawdust andwood waste andscrap,
agglomerated inlogs, briquettes, pellets
orsimilar forms. (EC)
-Sawdust andwood waste andscrap, not
agglomerated inlogs, briquettes, pellets
orsimilar forms. (EC)Change tothissplitsubheading from any
other splitsubheading. (EC)
Notapplicable. Wholly obtained goods.
(EC)Basket 2
Theagglomeration ofsawdust andwood waste andscrap ofthis
heading canbeconsidered asasubstantial transformation. (EC)
44.02 Wood charcoal (including shell ornut
charcoal), whether ornotagglomerated.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page131A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
44.03 Wood intherough, whether ornot
stripped ofbark orsapwood, orroughly
squared.Change tothisheading from anyother
heading.Basket 1
44.04 Hoopwood; split poles; piles, pickets and
stakes ofwood, pointed butnotsawn
lengthwise; wooden sticks, roughly
trimmed butnotturned, bent or
otherwise worked, suitable forthe
manufacture ofwalking-sticks,
umbrellas, toolhandles orthelike;
chipwood andthelike.Change tothisheading from anyother
heading.Basket 1
44.05 Wood wool; wood flour. Change tothisheading from anyother
heading.Basket 1
44.06 Railway ortramway sleepers (cross-ties)
ofwood.Change tothisheading from anyother
heading.Basket 1
44.07 Wood sawn orchipped lengthwise, sliced
orpeeled, whether ornotplaned, sanded
orfinger-jointed, ofathickness
exceeding 6mm.Change tothisheading from anyother
heading.Basket 1
ex44.07 -Wood sawn orchipped lengthwise, sliced
orpeeled, planed, sanded, orfinger-
jointed, ofathickness exceeding 6mm.
(EC)(NOR)Change tothissplitheading from anyother
splitheading ofthisheading. (EC)(NOR)Basket 2
Theobtention ofwoods ofthissplitheading byplaning, sanding
orfinger-jointing from woods notplaned, sanded orfinger-
jointed ofthesame heading could beconsidered asasubstantial
transformation. (EC)
44.08 Veneer sheets andsheets forplywood
(whether ornotspliced) andother wood
sawn lengthwise, sliced orpeeled,
whether ornotplaned, sanded orfinger-
jointed, ofathickness notexceeding 6
mm.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page132A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex44.08 -Veneer sheets andsheets forplywood
andother wood sawn lengthwise, sliced
orpeeled, spliced, planed, sanded,
finger-jointed orreinforced, ofa
thickness notexceeding 6mm.
(EC)(NOR)Change tothissplitheading from anyother
splitheading ofthisheading. (EC)(NOR)Basket 2
Themanufacture ofwoods ofthissplitheading, bysplicing,
planing, sanding, finger-jointing orreinforcing ofwoods not
spliced, planed, sanded, finger-jointed orreinforced ofthis
heading canbeconsidered asasubstantial transformation. (EC)
44.09 Wood (including strips andfriezes for
parquet flooring, notassembled)
continuously shaped (tongued, grooved,
rebated, chamfered, V-jointed, beaded,
moulded, rounded orthelike) along any
ofitsedges orfaces, whether ornot
planed, sanded orfinger-jointed.Change tothisheading from anyother
heading.Basket 1
ex44.09 -Wood (including strips andfriezes for
parquet flooring, notassembled)
continuously shaped (tongued, grooved,
rebated, chamfered, V-jointed, beaded ,
moulded ,rounded orthelike) along any
ofitsedges orfaces, planed, sanded or
finger-jointed .(EC)(NOR)Change tothissplitheading from anyother
splitheading ofthisheading. (EC)(NOR)Basket 2
Themanufacture ofwoods ofthissplitheading, byplaning,
sanding, finger-jointing, beading ormoulding woods notplaned,
sanded, finger-jointed, beaded ormoulded ofthisheading canbe
considered asasubstantial transformation. (EC)
44.10 Particle board andsimilar board of
wood orother ligneous materials,
whether ornotagglomerated with resins
orother organic binding substances.Change tothisheading from anyother
heading.Basket 1
ex44.10 -beaded, moulded (including moulded
skirting andother moulded boards),
planed, sanded orlaminated. (EC)Change tothissplitheading from anyother
splitheading ofthisheading. (EC)Basket 2
Themanufacture ofwoods ofthese splitheadings, bybeading,
moulding, planing, sanding orlamination withpaper ormetal
woods notbeaded, moulded, planed, sanded orlaminated ofthis
heading canbeconsidered asasubstantial transformation. (EC)
44.11 Fibreboard ofwood orother ligneous
materials, whether ornotbonded with
resins orother organic substances.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page133A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex44.11 -beaded, moulded (including moulded
skirting andother moulded boards),
planed, sanded orlaminated. (EC)Change tothissplitheading from anyother
splitheading ofthisheading. (EC)Basket 2
Themanufacture ofwoods ofthese splitheadings, bybeading,
moulding, planing, sanding orlamination withpaper ormetal
woods notbeaded, moulded, planed, sanded orlaminated ofthis
heading canbeconsidered asasubstantial transformation. (EC)
44.12 Plywood, veneered panels andsimilar
laminated wood.(a)Change tothisheading from anyother
heading; or
Change tosurface-worked wood ofthis
heading from non-surface-worked wood
orwood coated bytransparent materials
which donotspoil thesense oftouch,
the
grain andother patterns ofthewood.
(JPN)Basket 2
Theprocess ofsurface-working isdeemed tobeasubstantial
transformation from atechnical point ofview. (JPN)
(b)Change tothisheading from anyother
heading. (CAN) (CH) (COL) (EC) (US)
(MEX)
ex44.12 -Plywood, veneered panels andsimilar
laminated wood. :
-beadings andmouldings, including
moulded skirting andother moulded
boards. (EC)Change tothissplitheading from allother
splitheadings ofthisheading. (EC)Basket 2
Themanufacture ofbeadings andmouldings ofthissplit
heading, bybeading, moulding orsimilar forming ofplywood,
veneered panels orsimilar laminated wood ofthisheading can
beconsidered asasubstantial transformation. (EC)
4412.29 --Other Change tothissubheading from anyother
subheading. (SG)
4412.99 --Other Change tothissubheading from anyother
subheading. (SG)
44.13 Densified wood, inblocks, plates, strips
orprofile shapes.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page134A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex44.13 -beadings andmouldings. (EC) Change tothissplitheading from anyother
splitheading ofthisheading. (EC)Basket 2
Themanufacture ofbeadings andmouldings ofthissplit
heading, bybeading ormoulding densified wood, inblocks,
plates, strips orprofile shapes ofthisheading canbeconsidered
asasubstantial transformation. (EC)
44.14 Wooden frames forpaintings,
photographs, mirrors orsimilar objects.(a)Change tothisheading from anyother
heading except from heading 44.09.
(EC)Basket 2
Despite thechange intariff heading, theproduction offrames of
thisheading from lengths ofbeaded, moulded orsimilarly
formed wood ofheading 44.09 which have been cuttosizedoes
notreflect asubstantial operation. (EC)
(b)Change tothisheading from anyother
heading. (CAN) (CH) (COL) (JPN)
(US)
(MEX)
44.15 Packing cases, boxes, crates, drums and
similar packings, ofwood; cable-drums
ofwood; pallets, boxpallets andother
load boards, ofwood; pallet collars of
wood.(a)Supplementary criteria arenecessary.
(EC)Basket 2
Supplementary criteria might allow themanufacture ofproducts
ofthisheading from boards notcuttosize. (EC)
(b)Change tothisheading from anyother
heading. (CAN) (CH) (COL) (JPN)
(US)
(MEX)
44.16 Casks, barrels, vats, tubsandother
coopers 'products andparts thereof, of
wood, including staves.Change tothisheading from anyother
heading.Basket 1
ex44.16 -Casks, barrels, vats, tubsandother
coopers 'products. (EC)Change tothissplitheading from anyother
splitheading ofthisheading. (EC)Basket 2
Themanufacture ofcoopers 'products ofthissplitheading, from
riven staves ofthisheading canbeconsidered asasubstantial
transformation. (EC)G/RO/W/13/Rev.1
Page135A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
44.17 Tools, toolbodies, toolhandles, broom
orbrush bodies andhandles, ofwood;
boot orshoe lasts andtrees, ofwood.Change tothisheading from anyother
heading.Basket 1
44.18 Builders 'joinery andcarpentry ofwood,
including cellular wood panels,
assembled parquet panels, shingles and
shakes.Change tothisheading from anyother
heading. (CAN)(CH)(COL)(EC)(JPN)(US)
(MEX)Basket 2
4418.10
4418.20
4418.40
ex4418.90-Builders 'joinery andcarpentry ofwood
(EC)Change tothese subheadings from any
other subheadings, withtheexclusion of
certain subheadings; (EC)Basket 2
Themanufacture ofbuilders 'joinery andcarpentry ofwood of
these subheadings from cellular wood panels, shingles and
shakes ofthisheading canbeconsidered asasubstantial
transformation.
(EC)
ex44.18 -Beadings andmouldings. (EC) Change tothissplitheading from any
other splitheading ofthisheading. (EC)Basket 2
Themanufacture ofbeadings andmouldings ofthissplit
heading, bybeading andmoulding woods ofthisheading canbe
considered asasubstantial transformation. (EC)
44.19 Tableware andkitchenware, ofwood. Change tothisheading from anyother
heading.Basket 1
44.20 Wood marquetry andinlaid wood;
caskets andcases forjewellery or
cutlery, andsimilar articles, ofwood;
statuettes andother ornaments, ofwood;
wooden articles offurniture notfalling
inChapter 94.Change tothisheading from anyother
heading.Basket 1
44.21 Other articles ofwood. Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page136CHAPTER 45
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 45 Cork andarticles ofcork Change totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1
45.01 Natural cork, raworsimply prepared;
waste cork; crushed, granulated or
ground cork.Change tothisheading from anyother
heading.Basket 1
45.02 Natural cork, debacked orroughly
squared, orinrectangular (including
square) blocks, plates, sheets orstrip,
(including sharp-edged blanks forcorks
orstoppers).(a)Change tothisheading from anyother
heading, except 45.01.
(CAN)(EC)(JPN)(MEX)Basket 2
Change tothisheading from heading 45.01 cannot beconsidered
assubstantial transformation because itresults from asimple
process. (JPN)
(b)Achange tothisheading from any
other heading, except achange from
heading 45.01 ifthechange results
merely from debacking orroughly
squaring. (US)Thefabrication ofdebacked orroughly squared cork from
natural cork ofheading 45.01 cannot beconsidered asubstantial
transformation. (EC)
(c)Achange within heading 45.02 to
laminated orbacked cork from non-
laminated orunbacked cork. (US)
(d)Change tothisheading from anyother
heading. (CH)G/RO/W/13/Rev.1
Page137A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
45.03 Articles ofnatural cork. Change tothisheading from anyother
heading, [except heading 45.02 when
resulting from simple cutting. (JPN)]Basket 1
Basket 2forbracketed text
Change tothisheading from heading 45.02 bysimple cutting
cannot beconsidered assubstantial transformation from a
technical point ofview. (JPN)
45.04 Agglomerated cork (with orwithout a
binding substance) andarticles of
agglomerated cork.Change tothisheading from anyother
heading, [andachange within thisheading
tolaminated orbacked corkfrom non-
laminated orunbacked cork. (US)]Basket 1
Basket 2forbracketed textG/RO/W/13/Rev.1
Page138CHAPTER 46
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 46 Manufactures ofstraw, ofesparto orof
other plaiting materials; basketware and
wickerworkChange totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1
46.01 Plaits andsimilar products ofplaiting
materials, whether ornotassembled into
strips; plaiting materials, plaits and
similar products ofplaiting materials,
bound together inparallel strands or
woven, insheet form, whether ornot
being finished articles (forexample,
mats, matting, screens).Seerules forsubheading.
4601.10 -Plaits andsimilar products ofplaiting
materials, whether ornotassembled into
stripsChange tothissubheading from anyother
heading.Basket 1
4601.20 -Mats, matting andscreens ofvegetable
materialsChange tothissubheading from anyother
subheading.Basket 1
-Other :
4601.91 --Ofvegetable materials Change tothissubheading from anyother
subheading.Basket 1
4601.99 --Other Change tothissubheading from anyother
subheading.Basket 1G/RO/W/13/Rev.1
Page139A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
46.02 Basketwork, wickerwork andother
articles, made directly toshape from
plaiting materials ormade upfrom
goods ofheading No.46.01; articles of
loofah.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page140SECTION XOFTHE HARMONIZED SYSTEM
(Chapters 47-49)
PULP OFWOOD OROFOTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OFPAPER ORPAPERBOARD; PAPER AND
PAPERBOARD AND ARTICLES THEREOF
Section Notes :
CHAPTER 47
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 47 Pulp ofwood orofother fibrous
cellulosic material; recovered (waste and
scrap) paper orpaperboard(a)Change totheheadings ofthisChapter
from anyother heading. (JPN)Basket 2
(b)Change totheheadings ofthisChapter
from anyother heading except: (EC)
Seeheading 47.07 (Sec.)
(c)Change totheheadings ofthisChapter
from anyother heading, orchange to
bleached orsemi-bleached pulpfrom
unbleached pulp, including pulpofthe
same heading. (US)
47.01 Mechanical wood pulp. (a)Change tothisheading from anyother
heading. (CAN)(EC)(JPN)(MEX)Basket 2G/RO/W/13/Rev.1
Page141A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from anyother
heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame
heading. (US)
47.02 Chemical wood pulp, dissolving grades. (a)Change tothisheading from anyother
heading. (CAN)(EC)(JPN)(MEX)Basket 2
(b)Change tothisheading from anyother
heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame
heading. (US)
47.03 Chemical wood pulp, soda orsulphate,
other than dissolving grades.(a)Change tothesubheadings ofthis
heading from anyother subheading,
including another subheading within the
heading. (CAN)(MEX)Basket 2
(b)Change tothisheading from anyother
heading. (EC) (JPN)
(c)Change tothisheading from anyother
heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame
heading. (US)
-Unbleached : Proposals asspecified forheading Decision asspecified forheading
4703.11 --Coniferous
4703.19 --Non-coniferous
-Semi-bleached orbleached : Proposals asspecified forheading Decision asspecified forheading
4703.21 --Coniferous
4703.29 --Non-coniferousG/RO/W/13/Rev.1
Page142A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
47.04 Chemical wood pulp, sulphite, other
than dissolving grades.(a)Change tothesubheadings ofthis
heading from anyother subheading,
including another subheading within the
heading. (CAN) (MEX)Basket 2
(b)Change tothisheading from anyother
heading. (EC) (JPN)
(c)Change tothisheading from anyother
heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame
heading. (US)
-Unbleached : Proposals asspecified forheading Decision asspecified forheading
4704.11 --Coniferous
4704.19 --Non-coniferous
-Semi-bleached orbleached :
4704.21 --Coniferous
4704.29 --Non-coniferous
47.05 Semi-chemical wood pulp. (a)Change tothisheading from anyother
heading. (CAN)(EC)(JPN)(MEX)Basket 2
(b)Change tothisheading from anyother
heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame
heading. (US)
47.06 Pulps offibres derived from recovered
(waste andscrap) paper orpaperboard
orofother fibrous cellulosic material.(a)Change tothisheading from any
other heading. (CAN)(EC)(JPN)(MEX)Basket 2G/RO/W/13/Rev.1
Page143A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from anyother
heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame
heading. (US)
47.07 Recovered (waste andscrap) paper or
paperboard.(a)Notapplicable. Wholly obtained
goods. (EC)Basket 2
Thewholly obtained condition onlyapplies tomaterials ofthis
Chapter. (EC)
(b)Change tothisheading from anyother
heading. (CAN)(JPN)(MEX)
(c)Change tothisheading from anyother
heading, orchange tobleached or
semi-bleached pulpfrom unbleached
pulp, including pulpofthesame
heading. (US)
4707.10 -Unbleached kraft paper orpaperboard or
corrugated paper orpaperboardProposals asspecified forheading Decison asspecified forheading
4707.20 -Other paper orpaperboard made mainly
ofbleached chemical pulp, notcoloured
inthemass
4707.30 -Paper orpaperboard made mainly of
mechanical pulp(forexample,
newspapers, journals andsimilar printed
matter)
4707.90 -Other, including unsorted waste and
scrapG/RO/W/13/Rev.1
Page144CHAPTER 48
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 48 Paper andpaperboard; articles ofpaper
pulp, ofpaper orofpaperboardChange totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1
48.01 Newsprint, inrolls orsheets. Change tothisheading from anyother
heading.Basket 1
48.02 Uncoated paper andpaperboard, ofa
kind used forwriting, printing orother
graphic purposes, andpunch card stock
andpunch tape paper, inrolls orsheets,
other than paper ofheading No.48.01
or48.03; hand-made paper and
paperboard.Change tothisheading from anyother
heading.Basket 1
48.03 Toilet orfacial tissue stock, towel or
napkin stock andsimilar paper ofakind
used forhousehold orsanitary purposes,
cellulose wadding andwebs ofcellulose
fibres, whether ornotcreped, crinkled,
embossed, perforated, surface-coloured,
surface-decorated orprinted, inrolls or
sheets.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page145A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
48.04 Uncoated kraft paper andpaperboard,
inrolls orsheets, other than thatof
heading No.48.02 or48.03.Change tothisheading from anyother
heading.Basket 1
48.05 Other uncoated paper andpaperboard,
inrolls orsheets, notfurther worked or
processed than asspecified inNote 2to
thisChapter.Change tothisheading from anyother
heading.Basket 1
48.06 Vegetable parchment, greaseproof
papers, tracing papers andglassine and
other glazed transparent ortranslucent
papers, inrolls orsheets.Change tothisheading from anyother
heading.Basket 1
48.07 Composite paper andpaperboard (made
bysticking flatlayers ofpaper or
paperboard together with anadhesive),
notsurface-coated orimpregnated,
whether ornotinternally reinforced, in
rolls orsheets.Change tothisheading from anyother
heading.Basket 1
48.08 Paper andpaperboard, corrugated (with
orwithout glued flatsurface sheets),
creped, crinkled, embossed or
perforated, inrolls orsheets, other than
paper ofthekind described inheading
No.48.03.Seeproposals asspecified forsubheadings. Thefabrication ofcorrugated paper andpaperboard creped,
crinkled, embossed orperforated ofthisheading from paper and
paperboard ofChapter 48cannot beconsidered asasubstantial
transformation. (EC)
Precludes origin toprocesses thatresult inaheading change but
involve merely crinkling, creping, orembossing. Does not
preclude thepossibility thatsuch operations, when combined
withfurther processing (such asfolding), could confer origin.
(US)
Decisons asspecified forsubheadings.
4808.10 -Corrugated paper andpaperboard,
whether ornotperforated(a)Change tothissubheading from any
other
heading, except from paper and
paperboard ofChapter 48.(EC)Basket 2G/RO/W/13/Rev.1
Page146A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothissubheading from any
other heading.
(CAN)(COL)(HK)(JPN)(MEX)(US)
4808.20 -Sack kraft paper, creped orcrinkled,
whether ornotembossed orperforated(a)Change tothissubheading from any
other
heading, except from paper and
paperboard ofChapter 48.(EC)Basket 2
(b)Change tothissubheading from any
other heading. (CAN)(COL)(HK)(JPN)
(c)Change tothissubheading from any
other
heading, except from headings 48.01
through 48.11 when thechange isthe
result solely ofcrinkling, creping or
embossing operation. (US)
(d)Change tothissubheading from any
other heading, except from heading
48.04. (MEX)
4808.30 -Other kraft paper, creped orcrinkled,
whether ornotembossed orperforated(a)Change tothissubheading from any
other
heading, except from paper and
paperboard ofChapter 48.(EC)Basket 2
(b)Change tothissubheading from any
other heading. (CAN)(COL)(HK)(JPN)
(c)Change tothissubheading from any
other
heading, except from headings 48.01
through 48.11 when thechange isthe
result solely ofcrinkling, creping or
embossing operation. (US)G/RO/W/13/Rev.1
Page147A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothissubheading from any
other heading, except from heading
48.04. (MEX)
4808.90 -Other (a)Change tothissubheading from any
other
heading, except from paper and
paperboard ofChapter 48.(EC)Basket 2
(b)Change tothissubheading from any
other heading. (CAN)(COL)(HK)(JPN)
(c)Change tothissubheading from any
other
heading, except from headings 48.01
through 48.11 when thechange isthe
result solely ofcrinkling, creping or
embossing operation. (US)
(d)Change tothissubheading from any
other subheading, except from headings
48.02 to48.07. (MEX)
48.09 Carbon paper, self-copy paper andother
copying ortransfer papers (including
coated orimpregnated paper for
duplicator stencils oroffset plates),
whether ornotprinted, inrolls or
sheets.Change tothisheading from anyother
heading.Basket 1
48.10 Paper andpaperboard, coated ononeor
both sides with kaolin (China clay) or
other inorganic substances, with or
without abinder, andwith noother
coating, whether ornotsurface-
coloured, surface-decorated orprinted,
inrolls orsheets.(a)Change tothisheading from anyother
heading. (CAN)(COL)(JPN)(US)(HK)Basket 2G/RO/W/13/Rev.1
Page148A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from anyother
heading, except from heading 48.02.
(MEX)
(c)Change tothisheading from anyother
heading, except from paper and
paperboard ofChapter 48.(EC)
48.11 Paper, paperboard, cellulose wadding
andwebs ofcellulose fibres, coated,
impregnated, covered, surface-coloured,
surface-decorated orprinted, inrolls or
sheets, other than goods ofthekind
described inheading No.48.03, 48.09 or
48.10.(a)Change tothisheading from anyother
heading. (CAN)(COL)(EC)(HK)(JPN)
(MEX) (US)Basket 2
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(CH)
4811.10 -Tarred, bituminised orasphalted paper
andpaperboardProposals asspecified forheading Decision asspecified forheading.
-Gummed oradhesive paper and
paperboard :
4811.21 --Self-adhesive
4811.29 --Other
-Paper andpaperboard coated,
impregnated orcovered withplastics
(excluding adhesives) :
4811.31 --Bleached, weighing more than150g/m²
4811.39 --Other
4811.40 -Paper andpaperboard, coated,
impregnated orcovered withwax,
paraffin wax, stearin, oilorglycerolG/RO/W/13/Rev.1
Page149A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
4811.90 -Other paper, paperboard, cellulose
wadding andwebs ofcellulose fibres
48.12 Filter blocks, slabs andplates, ofpaper
pulp.Change tothisheading from anyother
heading.Basket 1
48.13 Cigarette paper, whether ornotcutto
sizeorintheform ofbooklets ortubes.Change tothisheading from anyother
heading.Basket 1
48.14 Wallpaper andsimilar wallcoverings;
window transparencies ofpaper.Change tothisheading from anyother
heading.Basket 1
[except from theheadings ofChapter 48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (AUS)(US)]Basket 2forbracketed text
48.15 Floor coverings onabase ofpaper orof
paperboard, whether ornotcuttosize.Change tothisheading from anyother
heading.Basket 1
48.16 Carbon paper, self-copy paper andother
copying ortransfer papers (other than
those ofheading No.48.09), duplicator
stencils andoffset plates, ofpaper,
whether ornotputupinboxes.Change tothisheading from anyother
heading, except from heading 48.09.Basket 1G/RO/W/13/Rev.1
Page150A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
48.17 Envelopes, letter cards, plain postcards
andcorrespondence cards, ofpaper or
paperboard; boxes, pouches, wallets and
writing compendiums, ofpaper or
paperboard, containing anassortment of
paper stationery.Change tothisheading from anyother
heading,
(a)[except from theheadings of
Chapter 48,when thechange isthe
result
solely oftrimming orcutting to
rectangular (including square) shape
(US)].
(b)[except from heading 48.23 (AUS)].
(c)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed text
48.18 Toilet paper andsimilar paper, cellulose
wadding orwebs ofcellulose fibres, ofa
kind used forhousehold orsanitary
purposes, inrolls ofawidth not
exceeding 36cm,orcuttosizeorshape;
handkerchiefs, cleansing tissues, towels,
tablecloths, serviettes, napkins for
babies, tampons, bedsheets andsimilar
household, sanitary orhospital articles,
articles ofapparel andclothing
accessories, ofpaper pulp, paper,
cellulose wadding orwebs ofcellulose
fibres.Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (US)(JPN)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed textG/RO/W/13/Rev.1
Page151A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
48.19 Cartons, boxes, cases, bags andother
packing containers, ofpaper,
paperboard, cellulose wadding orwebs
ofcellulose fibres; boxfiles, letter trays,
andsimilar articles, ofpaper or
paperboard ofakind used inoffices,
shops orthelike.Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (US)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed text
48.20 Registers, account books, note books,
order books, receipt books, letter pads,
memorandum pads, diaries andsimilar
articles, exercise books, blotting-pads,
binders (loose-leaf orother), folders, file
covers, manifold business forms,
interleaved carbon setsandother articles
ofstationery, ofpaper orpaperboard;
albums forsamples orforcollections
andbook covers, ofpaper or
paperboard.Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (US)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed text
48.21 Paper orpaperboard labels ofallkinds,
whether ornotprinted.Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (US)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed textG/RO/W/13/Rev.1
Page152A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
48.22 Bobbins, spools, cops andsimilar
supports ofpaper pulp, paper or
paperboard (whether ornotperforated
orhardened).Change tothisheading from anyother
heading,
(a)[except from theheadings ofChapter
48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (US)]
(b)[except when thechange istheresult
solely ofcutting orgluing orfolding.
(MEX)]Basket 1
Basket 2forbracketed text
48.23 Other paper, paperboard, cellulose
wadding andwebs ofcellulose fibres, cut
tosizeorshape; other articles ofpaper
pulp, paper, paperboard, cellulose
wadding orwebs ofcellulose fibres.(a)Change tothisheading from anyother
heading. (CAN)(HK)(JPN)Basket 2
(b)Change tothisheading from anyother
heading, except when thechange isthe
result solely ofcutting orgluing or
folding. (MEX)
(c)Change tothisheading from anyother
heading, except from paper and
paperboard ofChapter 48,when the
change istheresult ofcutting toshape
or
size. (EC)
(d)Change tothesubheadings ofthis
heading from anyother subheading,
except from theheadings ofChapter
48,
when thechange istheresult solely of
trimming orcutting torectangular
(including square) shape. (US)G/RO/W/13/Rev.1
Page153A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
-Gummed oradhesive paper, instrips or
rolls:
4823.11 --Self-adhesive Proposals asspecified forheading Decison asspecified forheading
4823.19 --Other Proposals asspecified forheading Decision asspecified forheading
4823.20 -Filter paper andpaperboard Proposals asspecified forheading Decision asspecified forheading
4823.40 -Rolls, sheets anddials, printed forself-
recording apparatusProposals asspecified forheading Decision asspecified forheading
-Other paper andpaperboard, ofakind
used forwriting, printing orother
graphic purposes :
4823.51 --Printed, embossed orperforated Proposals asspecified forheading Decision asspecified forheading
4823.59 --Other Proposals asspecified forheading Decison asspecified forheading
4823.60 -Trays, dishes, plates, cups andthelike,
ofpaper orpaperboard(a)-(d) Proposals asspecified forheading Basket 2
(e)Change tothissubheading from any
other subheading (HK)
4823.70 -Moulded orpressed articles ofpaper and
pulpProposals asspecified forheading Decison asspecified forheading
4823.90 -Other Proposals asspecified forheading Decison asspecified forheadingG/RO/W/13/Rev.1
Page154CHAPTER 49
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 49 Printed books, newspapers, pictures and
other products oftheprinting industry;
manuscripts, typescripts andplansChange totheheadings ofthisChapter
from anyother heading,
[except thefollowing :(EC)]Basket 1
Basket 2forbracketed text
49.01 Printed books, brochures, leaflets and
similar printed matter, whether ornot
insingle sheets.Change tothisheading from anyother
heading,
[except from heading 49.02. (EC)]Basket 1
Basket 2forbracketed text
Thefabrication ofbooks, brochures andsimilar printed matter of
thisheading from newspapers andother publications ofheading
49.02 cannot beconsidered asasubstantial transformation. (EC)
49.02 Newspapers, journals andperiodicals,
whether ornotillustrated orcontaining
advertising material.Change tothisheading from anyother
heading.Basket 1
49.03 Children 'spicture, drawing orcolouring
books.Change tothisheading from anyother
heading.Basket 1
49.04 Music, printed orinmanuscript,
whether ornotbound orillustrated.Change tothisheading from anyother
heading.Basket 1
49.05 Maps andhydrographic orsimilar
charts ofallkinds, including atlases,
wallmaps, topographical plans and
globes, printed.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page155A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
49.06 Plans anddrawings forarchitectural,
engineering, industrial, commercial,
topographical orsimilar purposes, being
originals drawn byhand; hand-written
texts; photographic reproductions on
sensitised paper andcarbon copies ofthe
foregoing.Change tothisheading from anyother
heading.Basket 1
49.07 Unused postage, revenue orsimilar
stamps ofcurrent ornewissue inthe
country towhich they aredestined;
stamp-impressed paper; banknotes;
cheque forms; stock, share orbond
certificates andsimilar documents of
title.Change tothisheading from anyother
heading.Basket 1
49.08 Transfers (decalcomanias). Change tothisheading from anyother
heading.Basket 1
49.09 Printed orillustrated postcards; printed
cards bearing personal greetings,
messages orannouncements, whether or
notillustrated, with orwithout envelopes
ortrimmings.Change tothisheading from anyother
heading,
[except from pictures, prints or
photographs ofheading 49.11. (EC)]Basket 1
Basket 2forbracketed text
Thefabrication ofpostcards orother printed orillustrated
materials ofthisheading from pictures, prints orphotographs of
heading 49.11 cannot beconsidered asubstantial transformation
(EC)
49.10 Calendars ofanykind, printed,
including calendar blocks.Change tothisheading from anyother
heading,
[except from pictures, prints or
photographs ofheading 49.11. (EC)]Basket 1
Basket 2forbracketed text
Thefabrication ofcalendars ofthisheading from pictures, prints
andphotographs ofheading 49.11 cannot beconsidered a
substantial transformation. (EC)G/RO/W/13/Rev.1
Page156A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
49.11 Other printed matter, including printed
pictures andphotographs.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page157SECTION XIOFTHE HARMONIZED SYSTEM
(Chapters 50-63)
TEXTILES AND TEXTILE ARTICLES (Chapter 50-63)
Section Notes:
Chapter 50:Silk
Chapter 51:Wool, FineorCoarse Animal Hair; Horsehair Yarn andWoven Fabric
Chapter 52:Cotton
Chapter 53:Other Vegetable Textile Fibres; Paper Yarn andWoven Fabrics ofPaper Yarn
Chapter 54:Man-Made Filaments
Chapter 55:Man-Made Staple Fibres
Chapter 56:Wadding, FeltandNonwovens; Special Yarns; Twine, Cordage, Ropes andCables andArticles Thereof
Chapter 57:Carpets andOther Textile Floor Coverings
Chapter 58:Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; EmbroideryG/RO/W/13/Rev.1
Page158Chapter 59:Impregnated, Coated Covered orLaminated Textile Fabrics; Textile Articles ofakindsuitable forIndustrial Use
Chapter 60:Knitted orCrocheted Fabrics
Chapter 61:Articles ofApparel andClothing Accessories, Knitted orCrocheted
Chapter 62:Articles ofApparel andClothing Accessories NotKnitted orCrocheted
Chapter 63:Other Made UpTextile Articles; Sets; Worn Clothing andWorn Textile Articles; RagsG/RO/W/13/Rev.1
Page159SECTION XIIOFTHE HARMONIZED SYSTEM
(Chapters 64-67)
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS
THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OFHUMAN HAIR
Section Notes:
CHAPTER 64
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 64 Footwear, gaiters andthelike; parts of
such articles(a)Change totheheadings ofthis
Chapter from anyother heading,
except thefollowing :
(AUS)(CAN)(CH)(EC)(HK)
(MEX)(US)(JPN)Basket 2.
(b)Change totheheadings ofthis
Chapter from anyother heading.
(EGY)(KOR)(MOR)(NOR)G/RO/W/13/Rev.1
Page160A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
64.01 Waterproof footwear with outer soles
anduppers ofrubber orofplastics, the
uppers ofwhich areneither fixed tothe
solenorassembled bystitching, riveting,
nailing, screwing, plugging orsimilar
processes.(a)Change tothisheading from anyother
heading, except from headings 64.02
through 64.05 andfrom formed
uppers ofsubheading 6406.10.
(CAN)(HK) (US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped bylasting,
moulding orotherwise butnotbysimply closing atthebottom.
(HK)
Attachment ofanouter soletoanupper having anattached inner
ormidsole isnotconsidered tobeasubstantial transformation.
(US)
(b)Change tothisheading from anyother
heading, except from subheading
6406.10. (MEX)
(c)Change tothisheading from anyother
heading.
(EGY)(JPN)(KOR)(MOR)(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers
of64.06. (EC)(CH)
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
64.02 Other footwear with outer soles and
uppers ofrubber orplastics.(a)Change tothisheading from anyother
heading, except from headings 64.01,
64.03 through 64.05 andfrom formed
uppers ofsubheading 6406.10.
(CAN)(HK)(US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped bylasting,
moulding orotherwise butnotbysimply closing atthebottom.
(HK)
Attachment ofanouter soletoanupper having anattached inner
ormidsole isnotconsidered tobeasubstantial transformation.
(US)G/RO/W/13/Rev.1
Page161A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading, from any
other heading, except from
subheading 6406.10. (MEX)
(c)Change tothisheading from anyother
heading. (EGY) (JPN) (KOR) (MOR)
(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers
of64.06. (EC)(CH)
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
64.03 Footwear with outer soles ofrubber,
plastics, leather orcomposition leather
anduppers ofleather.(a)Change tothisheading from any
heading, except from headings 64.01,
64.02, 64.04, 64.05 andfrom formed
uppers ofsubheading 6406.10.
(CAN)(HK)(US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped bylasting,
moulding orotherwise butnotbysimply closing atthebottom.
(HK)
Attachment ofanouter soletoanupper having anattached inner
ormidsole isnotconsidered tobeasubstantial transformation.
(US)
(b)Change tothisheading from anyother
heading, except from subheading
6406.10. (MEX)
(c)Change tothisheading from anyother
heading. (EGY) (JPN) (KOR) (MOR)
(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers
of64.06. (EC)(CH)G/RO/W/13/Rev.1
Page162A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
64.04 Footwear with outer soles ofrubber,
plastics, leather orcomposition leather
anduppers oftextile materials.(a)Change tothisheading from any
heading, except from headings 64.01,
64.02, 64.03, 64.05 andfrom formed
uppers ofsubheading 6406.10. (CAN)
(HK)(US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped bylasting,
moulding orotherwise butnotbysimply closing atthebottom.
(HK)
Attachment ofanouter soletoanupper having anattached inner
ormidsole isnotconsidered tobeasubstantial transformation.
(US)
(b)Change tothisheading from anyother
heading, except from subheading
6406.10. (MEX)
(c)Change tothisheading from anyother
heading.
(EGY)(JPN)(KOR)(MOR)(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers
of64.06. (EC)(CH)
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
64.05 Other footwear. (a)Change tothisheading from anyother
heading, except from headings 64.01
through 64.04 andfrom formed
uppers ofsubheading 6406.10. (CAN)
(HK) (US)Basket 2.
Making offootwear from parts other thanformed uppers is
considered sufficient forsubstantial transformation. Formed
uppers areuppers withclosed bottoms andshaped bylasting,
moulding orotherwise butnotbysimply closing atthebottom
(HK)G/RO/W/13/Rev.1
Page163A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from anyother
heading, except from subheading
6406.10. (MEX)Attachment ofanouter soletoanupper having anattached inner
ormidsole isnotconsidered tobeasubstantial transformation
(US)
(c)Change tothisheading from anyother
heading. (EGY) (JPN) (KOR) (MOR)
(NOR)
(d)Change tothisheading from anyother
heading, except from formed uppers
of64.06. (EC)(CH)
(e)Change tothisheading from anyother
heading, provided thatsupplementary
criteria aresatisfied. (AUS)
6405.20 -With uppers oftextile materials Proposals asspecified forheading Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthissubheading inthecontext of
therules fortextile goods inSection XI.
64.06 Parts offootwear (including uppers
whether ornotattached tosoles other
than outer soles); removable in-soles,
heelcushions andsimilar articles;
gaiters, leggings andsimilar articles, and
parts thereof.(a)Change toheading 64.06 from any
other Chapter.
(CAN)(HK)(AUS)(MEX)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
Obtaining parts from shoes does notconstitute substantial
transformation. (HK)
(b)Change tothisheading from anyother
heading. (EC) (CH) (EGY) (KOR)
(MOR) (NOR)
(c)Change tothisheading from anyother
heading, except thefollowing :
(JPN)(US)Exceptions specified atsubheading level. (Sec.)
6406.10 -Uppers andparts thereof, other than
stiffeners(a)Change touppers assembled by
stitching from parts ofuppers ofthis
subheading originate inthecountry of
assembly.(US)Assembly ofparts ofuppers intouppers isconsidered tobea
substantial transformation. (US)G/RO/W/13/Rev.1
Page164A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Attachment ofinner ormidsoles to
produce formed uppers ofthis
subheading confers origin. (US)Attachment ofaninner ormidsole toproduce formed uppers is
considered asubstantial transformation. (US)
(c)Proposals asspecified forheading.
6406.20 -Outer soles andheels, of
rubber orplastics(a)Change tothissubheading from any
other Chapter. (JPN)Collection ofparts from shoes cannot beconsidered as
substantial transformation. (JPN)
(b)Proposals asspecified forheading.
-Other
6406.91 --Ofwood (a)Change tothissubheading from any
other Chapter. (JPN)Collection ofparts from shoes cannot beconsidered as
substantial transformation. (JPN)
(b)Proposals asspecified forheading.
6406.99 --Ofother materials (a)Change tothissubheading from any
other Chapter. (JPN)Collection ofparts from shoes cannot beconsidered as
substantial transformation. (JPN)
(b)Proposals asspecified forheading.
ex6406.99 --Gaiters, leggings andsimilar
articles, andparts thereof. (US)Change togaiters, leggings andsimilar
articles, andparts thereof from anyother
heading confers origin, provided
supplementary requirements aresatisfied.
(US)G/RO/W/13/Rev.1
Page165CHAPTER 65
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 65 Headgear andparts thereof (a)Change totheheadings ofthis
Chapter from anyother heading.
(JPN)(CH)(EC)Examination ofChapter 65tobedeferred. TheTechnical
Committee hasdecided toexamine therules forthese headings
inthecontext oftherules fortextile goods inSection XI.
(b)Change totheheadings ofthis
Chapter from anyother heading,
except thefollowing :(US)
65.01 Hat-forms, hatbodies andhoods offelt,
neither blocked toshape norwith made
brims; plateaux andmanchons
(including slitmanchons), offelt.(a)Change tothisheading from anyother
Chapter. (CAN)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
(b)Change tothisheading from anyother
heading. (JPN)(CH)(EC)(US)
(c)Change tothisheading from anyother
heading, except from heading 65.02.
(MEX)
65.02 Hat-shapes, plaited ormade by
assembling strips ofanymaterial,
neither blocked toshape, norwith made
brims, norlined, nortrimmed.(a)Change tothisheading from anyother
Chapter. (CAN)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
(b)Change tothisheading from anyother
heading. (JPN)(CH)(EC)(US)
(c)Change tothisheading from anyother
heading, except from heading 65.01.
(MEX)G/RO/W/13/Rev.1
Page166A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
65.03 Felthatsandother feltheadgear, made
from thehatbodies, hoods orplateaux
ofheading No.65.01, whether ornot
lined ortrimmed(a)Change tothisheading from heading
65.01, provided thatablocking
process hasoccurred. (US)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
Hatforms andsimilar articles ofheading 65.01, canchange
classification toheading 65.03 bysimple addition ofbrims, or
other parts without blocking butsuch change isnotconsidered to
beasubstantial transformation ofthegoods. (US)
(b)Change tothisheading from anyother
heading, except from headings 65.04
to65.07. (CAN)
(c)Change tothisheading from anyother
heading. (JPN)(CH)(EC)
(d)Change tothisheading from anyother
heading, except from headings 65.01,
65.02, 65.04, 65.05 or65.06; or
Change tothisheading from heading
65.01 byaprocess ofshaping; or
Change tothisheading from heading
65.02, provided thatthechange results
from atleast three parts oftheprocess
(e.g. dyeing, blocking, fitting withhead
band andadding decorative
accessories).
(MEX)G/RO/W/13/Rev.1
Page167A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
65.04 Hats andother headgear, plaited or
made byassembling strips ofany
material, whether ornotlined or
trimmed.(a)Change tothisheading from heading
65.02, when thegoods ofheading
65.02 areblocked toshape and
finished. (US)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
Hats forms andsimilar articles ofheading 65.02, canchange
classification toheading 65.04 bysimple addition ofbrims, or
other parts orbyblocking, butsuch change, without finishing is
notconsidered tobeasubstantial transformation ofthegoods.
(US)
(b)Change tothisheading from anyother
heading, except from headings 65.03
or65.05 to65.07. (CAN)
(c)Change tothisheading from anyother
heading. (JPN)(CH)(EC)
(d)Change tothisheading from anyother
heading, except from headings 65.01,
65.02, 65.03, 65.05 or65.06; or
Change tothisheading from heading
65.01 byaprocess ofshaping; or
Change tothisheading from heading
65.02, provided thatthechange results
from atleast three parts oftheprocess
(e.g. dyeing, blocking, fitting withhead
band andadding decorative
accessories).
(MEX)G/RO/W/13/Rev.1
Page168A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
65.05 Hats andother headgear, knitted or
crocheted, ormade upfrom lace, feltor
other textile fabric, inthepiece (but
notinstrips), whether ornotlined or
trimmed; hair-nets ofanymaterial,
whether ornotlined ortrimmed.(a)Change tothisheading from any
heading outside ofChapter 65,
provided supplementary requirements
have been satisfied. (US)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
(b)Change tothisheading from anyother
heading, except from headings 65.03,
65.04, 65.06 or65.07. (CAN)
(c)Change tothisheading from anyother
heading. (JPN)(CH)(EC)
(d)Change tothisheading from anyother
heading, except from headings 65.01,
65.02, 65.03, 65.04 or65.06; or
Change tothisheading from heading
65.01 byaprocess ofshaping; or
Change tothisheading from heading
65.02, provided thatthechange results
from atleast three parts oftheprocess
(e.g. dyeing, blocking, fitting withhead
band andadding decorative
accessories).
(MEX)
65.06 Other headgear, whether ornotlined or
trimmed.(a)Change tothisheading from anyother
heading, except from headings 65.03
to65.05 or65.07. (CAN)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
(b)Change tothisheading from anyother
heading. (CH)(EC)(JPN)(US)G/RO/W/13/Rev.1
Page169A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothisheading from anyother
heading, except from headings 65.01
to65.05 or
Change tothisheading from heading
65.01 byaprocess ofshaping; or
Change tothisheading from heading
65.02, provided thatthechange results
from atleast three parts oftheprocess
(e.g. dyeing, blocking, fitting withhead
band andadding decorative
accessories).
(MEX)
65.07 Head-bands, linings, covers, hat
foundations, hatframes, peaks and
chinstraps, forheadgear.(a)Change tothisheading from anyother
heading, except from headings 65.03
to65.06. (CAN)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
(b)Change tothisheading from anyother
heading. (CH)(EC)(JPN)(US)(MEX)G/RO/W/13/Rev.1
Page170CHAPTER 66
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 66 Umbrellas, sunumbrellas, walking-
sticks, seat-sticks, whips, riding-crops
andparts thereofAchange totheheadings ofthisChapter
from anyother heading,
[except thefollowing :(EC)(US)]Basket 1.
Basket 2forthebracketed text.
66.01 Umbrellas andsunumbrellas (including
walking-stick umbrellas, garden
umbrellas andsimilar umbrellas).(a)Change tothisheading from anyother
heading, except from heading 66.03.
(EC)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
Themanufacture ofarticles ofthisheading byassembly ofparts
classified within heading 66.03 cannot beconsidered asa
substantial transformation. (EC)
(b)Change tothisheading from anyother
heading. (CH)(CAN)(JPN)(US)(MEX)
66.02 Walking-sticks, seat-sticks, whips,
riding-crops andthelike.Change tothisheading from anyother
heading,
[except from heading 66.03. (EC)]Basket 1.
Basket 2forthebracketed text.
Themanufacture ofarticles ofthisheading byassembly ofparts
classified within heading 66.03 cannot beconsidered asa
substantial transformation. (EC)
66.03 Parts, trimmings andaccessories of
articles ofheading No.66.01 or66.02.(a)Change tothisheading from anyother
heading. (CAN)(CH)(EC)(US)(MEX)Basket 2.
(b)Change tothisheading from anyother
Chapter. (JPN)G/RO/W/13/Rev.1
Page171A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
6603.20 -Umbrella frames, including frames
mounted onshafts (sticks)Change tothissubheading from anyother
subheading. (US)Basket 2.G/RO/W/13/Rev.1
Page172CHAPTER 67
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 67 Prepared feathers anddown andarticles
made offeathers orofdown; artificial
flowers; articles ofhuman hair.Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1.
67.01 Skins andother parts ofbirds with their
feathers ordown, feathers, parts of
feathers, down andarticles thereof
(other than goods ofheading No.05.05
andworked quills andscapes).(a)Change tothisheading from anyother
heading. (JPN) (CH)Basket 2
Theoptions mayalsobeidentified byuseofsplitheadings :
(A):skins andother parts ofbirds withfeathers ordown
(B):feathers, down andparts offeathers
(C):articles thereof (Sec.)
(b)Change tothisheading from anyother
heading;
orchange within thisheading toarticles
from feathers ordown orparts of
feathers. (CAN)
(c)Change tothisheading from anyother
heading except from heading 05.05;
orchange toarticles ofthisheading from
skins andother parts ofbirds withtheir
feathers ordown, orfrom feathers or
down orparts offeathers ofthisheading
orofheading 05.05. (EC)(KEN)Themanufacture offeathers andother materials ofthissplit
heading from materials classified within heading 05.05 cannot be
considered asasubstantial transformation. (EC)G/RO/W/13/Rev.1
Page173A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothisheading from anyother
heading;
orchange within thisheading toarticles
offeathers ordown from feathers or
down. (MEX)
(e)Change tothisheading from anyother
heading except from heading 05.05;
orchange tofeathers orparts offeathers
ordown ofthisheading from skins and
other parts ofbirds withtheir feathers or
down ofthisheading orofheading
05.05;
orchange toarticles ofthisheading from
skins andother parts ofbirds withtheir
feathers ordown, orfrom feathers or
down orparts offeathers ofthisheading
orofheading 05.05. (US)Heading 67.01 covers theentire progression from feathers onthe
skintocertain articles offeathers. Thisexception recognizes
thatsubstantial transformations canoccur within theheading and
should confer origin. (US)
67.02 Artificial flowers, foliage andfruit and
parts thereof; articles made ofartificial
flowers, foliage orfruit.Change tothisheading from anyother
heading, or
[change togoods ofthisheading from parts
ofthisheading. (PHI)(MOR)]Basket 1.
Basket 2forbracketed text.
67.03 Human hair, dressed, thinned, bleached
orotherwise worked; wool orother
animal hairorother textile materials,
prepared foruseinmaking wigs orthe
like.Change tothisheading from anyother
heading. (CAN)(CH)(JPN)(US)(MEX)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
ex67.03 Human hair, dressed, thinned, bleached or
otherwise worked; wool orother animal
hair, prepared foruseinmaking wigs or
thelike. (EC)Notapplicable. Wholly obtained goods.
(EC)Thewholly obtained condition onlyapplies tomaterials of
Chapter 5.(EC)
ex67.03 Other textile materials, prepared forusein
making wigs orthelike. (EC)Supplementary criteria arenecessary. (EC) Thepreparation oftextile materials foruseinmaking wigs or
thelikemust bemade from originating fibres. (EC)G/RO/W/13/Rev.1
Page174A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
67.04 Wigs, false beards, eyebrows and
eyelashes, switches andthelike, of
human oranimal hairoroftextile
materials; articles ofhuman hairnot
elsewhere specified orincluded.Change tothisheading from anyother
heading.Basket 1.G/RO/W/13/Rev.1
Page175SECTION XIIIOFTHE HARMONIZED SYSTEM
(Chapters 68-70)
ARTICLES OFSTONE, PLASTER, CEMENT, ASBESTOS, MICA ORSIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
Section Notes:
CHAPTER 68
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 68 Articles ofstone, plaster, cement,
asbestos, mica orsimilar materials.Change totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1.
68.01 Setts, curbstones andflagstones, of
natural stone (except slate).Change tothisheading from anyother
heading.Basket 1.
68.02 Worked monumental orbuilding stone
(except slate) andarticles thereof, other
than goods ofheadings No.68.01;
mosaic cubes andthelikeofnatural
stone (including slate), whether ornot
onabacking; artificially coloured
granules, chippings andpowder, of
natural stone (including slate).(a)Change tothisheading from anyother
heading. (CAN) (JPN) (CH) (MEX)
(COL).Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(US)G/RO/W/13/Rev.1
Page176A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex68.02 -Carved stones (EC) Change tothissplitheading from anyother
splitheading. (EC)Basket 2.
6802.10 -Tiles, cubes andsimilar articles, whether
ornotrectangular (including square), the
largest surface areaofwhich iscapable
ofbeing enclosed inasquare thesideof
which islessthan7cm;artificially
coloured granules, chippings andpowder
ex6802.10 -Artificially coloured granules, chippings
andpowder ofnatural stone (including
slate) (EC)Change tothissplitsubheading from any
other heading,except from granules,
chippings andpowder ofslate ofheading
25.14, orofsubheadings 2517.41 or
2517.49. (EC)Basket 2.
Thecoloration ofgranules, chippings andpowder ofstones of
Chapter 25cannot beconsidered asasubstantial transformation.
(EC)
-Other monumental orbuilding stone and
articles thereof, simply cutorsawn, with
aflatoreven surface:Proposals asspecified forheading Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6802.21 --Marble, travertine andalabaster
6802.22 --Other calcerous stone
6802.23 --Granite
6802.29 --Other stone
-Other:
6802.91 --Marble, travertine andalabaster
6802.92 --Other calcareous stone
6802.93 --Granite
6802.99 --Other stone
68.03 Worked slate andarticles ofslate orof
agglomerated slate.Change tothisheading from anyother
heading. (CAN) (JPN) (CH) (US) (MEX)
(COL)Basket 2.G/RO/W/13/Rev.1
Page177A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex68.03 Articles ofnatural slate. (EC) Change tothissplitheading from anyother
splitheading. (EC)Basket 2.
Themanufacture ofarticles from worked natural slate ofthis
heading canbeconsidered asasubstantial transformation. (EC)
68.04 Millstones, grindstones, grinding wheels
andthelike, without frameworks, for
grinding, sharpening, polishing, trueing
orcutting, hand sharpening orpolishing
stones, andparts thereof, ofnatural
stone, ofagglomerated natural or
artificial abrasives, orofceramics, with
orwithout parts ofother materials.(a)Change tothisheading from anyother
heading. (CAN) (JPN) (CH) (MEX)
(COL) (EC).Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(US)
(c)Change togoods ofthisheading from
parts ofthesame heading (MOR)
6804.10 -Millstones andgrindstones formilling,
grinding orpulpingProposals asspecified forheading . Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
-Other millstones, grindstones, grinding
wheels andthelike:
6804.21 --Ofagglomerated synthetic ornatural
diamond
6804.22 --Ofother agglomerated abrasives orof
ceramics
6804.23 --Ofnatural stone
6804.30 -Hand sharpening orpolishing stonesG/RO/W/13/Rev.1
Page178A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
68.05 Natural orartificial abrasives powder or
grain, onabase oftextile material, of
paper, ofpaperboard orofother
materials, whether ornotcuttoshape
orsewn orotherwise made up.Change tothisheading from anyother
heading.Basket 1.
68.06 Slag wool, rock wool andsimilar mineral
wools; exfoliated vermiculite, expanded
clays, foamed slagandsimilar expanded
mineral materials; mixtures andarticles
ofheat-insulating, sound-insulating or
sound-absorbing mineral materials,
other than those ofheading No.68.11 or
68.12 orofChapter 69(a)Change tothisheading from anyother
heading. (CAN)(JPN)(CH) (MEX)
(COL)Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(US)
6806.10 -Slagwool, rockwool andsimilar mineral
wools (including intermixtures thereof),
inbulk, sheets orrollsProposals asspecified forheading. Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6806.20 -Exfoliated vermiculite, expanded clays,
foamed slagandsimilar expanded
mineral materials (including
intermixtures thereof)
6806.90 -Other
68.07 Articles ofasphalt orofsimilar
materials (forexample, petroleum
bitumen orcoaltarpitch).(a)Change tothisheading from anyother
heading. (CAN)(JPN)(CH)(MEX)
(COL)Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(US)G/RO/W/13/Rev.1
Page179A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
6807.10 -Inrolls Proposals asspecified forheading. Description ofsubheadings areprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6807.90 -Other
68.08 Panels, boards, tiles, blocks andsimilar
articles ofvegetable fibre, ofstraw orof
shavings, chips, particles, sawdust or
other waste, ofwood, agglomerated with
cement, plaster orother mineral
binders.Change tothisheading from anyother
heading.Basket 1.
68.09 Articles ofplaster orofcompositions
based onplaster.(a)Change tothisheading from anyother
heading. (CAN)(JPN)(CH)(COL)(EC)Basket 2.
(b)Change tothisheading from anyother
heading, except thefollowing :
(MEX)
(c)Change tothesubheadings ofthis
heading from anyother
subheading.(US)Proposals repeated atsubheading level tofacilitate comparisons
-Boards, sheets, panels, tilesandsimilar
articles, notornamented:
6809.11 --Faced orreinforced withpaper or
paperboard only(a)Change tothissubheading from any
other heading. (MEX) (CAN) (JPN)
(CH) (COL) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (US)
6809.19 --Other (a)Change tothissubheading from any
other heading. (MEX) (CAN) (JPN)
(CH) (COL) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (US)G/RO/W/13/Rev.1
Page180A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
6809.90 -Other articles (a)Change tothissubheading from any
other heading. (CAN) (JPN) (CH)
(COL) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (MEX) (US)
68.10 Articles ofcement, ofconcrete orof
artificial stone, whether ornot
reinforced(a)Change tothisheading from anyother
heading. (JPN) (CH) (COL)Basket 2.
(b)Change tothisheading from anyother
heading, except thefollowing :(EC)
(MEX)
(c)Change tothesubheadings ofthis
heading from anyother subheading.
(US) (CAN)Proposals repeated atsubheading level tofacilitate comparisons
-Tiles, flagstones, bricks andsimilar
articles:(a)Change tothissubheading from any
other heading. (JPN) (CH) (COL)
(MEX) (EC)Basket 2.
6810.11 --Building blocks andbricks (b)Change tothissubheading from any
other subheading. (CAN) (US)
6810.19 --Other (a)Change tothissubheading from any
other heading. (JPN) (CH) (COL)
(MEX) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (CAN) (US)
-Other articles: Basket 2.
6810.91 --Prefabricated structural components for
building orcivilengineering(a)Change tothesubheadings ofthis
heading from anyother heading.
(JPN) (CH) (COL)Themanufacture ofprefabricated structural components for
building orcivil engineering from materials oftheother
subheadings canbeconsidered asasubstantial transformation
(EC)G/RO/W/13/Rev.1
Page181A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothissubheading from any
other subheading. (CAN) (MEX)
(EC) (US)
6810.99 --Other (a)Change tothissubheading from any
other heading. (JPN) (CH) (COL)
(MEX) (EC)Basket 2.
(b)Change tothissubheading from any
other subheading. (CAN) (US)
68.11 Articles ofasbestos-cement, ofcellulose
fibres-cement orthelike(a)Change tothisheading from anyother
heading. (EC) (JPN) (CH) (MEX)
(COL)Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(US) (CAN)
6811.10 -Corrugated sheets Proposals asspecified forheading. Description ofsubheadings areprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec.)
6811.20 -Other sheets, panels, tiles
andsimilar articles
68.12 Fabricated asbestos fibres; mixtures with
abasis ofasbestos orwith abasis of
asbestos andmagnesium carbonate;
articles ofsuch mixtures orofasbestos
(forexample, thread, woven fabric,
clothing, headgear, footwear, gaskets),
whether ornotreinforced, other than
goods ofheading No.68.11 or68.13.Proposals asspecified forsubheadings Decisions :asspecified forsubheadingsG/RO/W/13/Rev.1
Page182A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
6812.10 -Fabricated asbestos fibres; mixtures with
abasis ofasbestos orwithabasis of
asbestos andmagnesium carbonateChange tothissubheading from anyother
heading.Basket 1
6812.20 -Yarn andthread Change tothissubheading from anyother
subheading.Basket 1
6812.30 -Cords andstring, whether ornotplaited Change tothissubheading from anyother
subheading,
[except from subheading 6812.20. (JPN)]Basket 1
Basket 2forthebracketed text.
6812.40 -Woven orknitted fabric Change tothissubheading from anyother
subheading.Basket 1
6812.50 -Clothing, clothing accessories, footwear
andheadgearChange tothissubheading from anyother
subheading.Basket 1
6812.60 -Paper, millboard andfelt Change tothissubheading from anyother
subheading.Basket 1
6812.70 -Compressed asbestos fibre jointing, in
sheets orrollsChange tothissubheading from anyother
subheading.Basket 1
6812.90 -Other Change tothissubheading from anyother
subheading.Basket 1
68.13 Friction materials andarticles thereof
(forexample, sheets, rolls, strips,
segments, discs, washers, pads), not
mounted, forbrakes, forclutches orthe
like, with abasis ofasbestos, ofother
mineral substances orofcellulose,
whether ornotcombined with textile or
other materials.(a)Change tothisheading from anyother
heading. (COL)(CH)(EC)(JPN)(MEX)Basket 2
(b)Change tothissubheading from any
other subheading. (CAN)(NOR)(US)G/RO/W/13/Rev.1
Page183A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
6813.10 -Brake linings andpads Proposals asspecified forheading. Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6813.90 -Other
68.14 Worked mica andarticles ofmica,
including agglomerated orreconstituted
mica, whether ornotonasupport of
paper paperboard orother materials.(a)Change tothisheading from anyother
heading.
(CAN)(CH)(COL)(JPN)(MEX)Basket 2
(b)Change tothisheading from anyother
heading, or(EC)
(c)Change tothesubheadings ofthis
heading from anyother subheading.
(US)
ex68.14 Articles ofmica (EC) Change tothissplitheading from anyother
splitheading. (EC)Basket 2
Themanufacture ofarticles ofmica from worked mica ofthis
heading canbeconsidered asasubstantial transformation. (EC)
6814.10 -Plates, sheets andstrips ofagglomerated
orreconstituted mica, whether ornoton
asupportProposals asspecified forheading. Description ofsubheadings isprovided toassist theTechnical
Committee toexamine theproposal forchange ofsubheading.
(Sec)
6814.90 -Other
68.15 Articles ofstone orofother mineral
substances (including carbon fibres,
articles ofcarbon fibres andarticles of
peat), notelsewhere specified or
included.Change tothisheading from anyother
heading.Basket 1*
*(US) reserved itspositionG/RO/W/13/Rev.1
Page184CHAPTER 69
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 69 Ceramic products Change totheheadings ofthisChapter
from anyother heading.Basket 1*
69.01 Bricks, blocks, tilesandother ceramic
goods ofsiliceous fossil meals (for
example, kieselguhr, tripolite or
diatomite) orsimilar siliceous earths.Change tothisheading from anyother
heading.Basket 1
69.02 Refractory bricks, blocks, tilesand
similar refractory ceramic constructional
goods, other than those ofsiliceous fossil
meals orsimilar siliceous earths.Change tothisheading from anyother
heading.Basket 1
69.03 Other refractory ceramic goods (for
example, retorts, crucibles, muffles,
nozzles, plugs, supports, cupels, tubes,
pipes, sheaths androds), other than
those ofsiliceous fossil, meals orof
similar siliceous earths.Change tothisheading from anyother
heading.Basket 1
69.04 Ceramic building bricks, flooring blocks,
support orfiller tilesandthelike.Change tothisheading from anyother
heading.Basket 1
*(EC) reserved itsposition onallheadings ofthisChapterG/RO/W/13/Rev.1
Page185A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
69.05 Roofing tiles, chimney-pots, cowls,
chimney liners, architectural ornaments
andother ceramic constructional goods.Change tothisheading from anyother
heading.Basket 1
69.06 Ceramic pipes, conduits, guttering and
pipe fittings.Change tothisheading from anyother
heading.Basket 1
69.07 Unglazed ceramic flags andpaving,
hearth orwalltiles; unglazed ceramic
mosaic cubes andthelike, whether or
notonabacking.Change tothisheading from anyother
heading.Basket 1
69.08 Glazed ceramic flags andpaving, hearth
orwalltiles; glazed ceramic mosaic
cubes andthelike, whether ornotona
backing.(a)Change tothisheading from anyother
heading. (CAN)(CH)(IND)(JPN)(PHI)Basket 2
(b)Change tothisheading from anyother
heading except from heading 69.07.
(KEN)(KOR)(MEX)(NZ)(US)
69.09 Ceramic wares forlaboratory, chemical
orother technical uses; ceramic troughs,
tubsandsimilar receptacles ofakind
used inagricultures; ceramic pots, jars
andsimilar articles ofakind used for
theconveyance orpacking ofgoods.Change tothisheading from anyother
heading.Basket 1
69.10 Ceramic sinks, wash basins, wash basin
pedestals, baths, bidets, water closet
pans, flushing cisterns, urinals and
similar sanitary fixtures.Change tothisheading from anyother
heading.Basket 1
69.11 Tableware, kitchenware, other
household articles andtoilet articles, of
porcelain orchina.(a)Change tothisheading from anyother
heading. (CAN)(JPN)(MEX)(US)Basket 2
(b)Supplementary criteria arenecessary.
(CH)G/RO/W/13/Rev.1
Page186A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
69.12 Ceramic tableware, kitchenware, other
household articles andtoilet articles,
other than ofporcelain orchina.(a)Change tothisheading from anyother
heading. (CAN)(JPN)(MEX)(US)Basket 2
(b)Supplementary criteria arenecessary.
(CH)
69.13 Statuettes andother ornamental ceramic
articles.Change tothisheading from anyother
heading.Basket 1
69.14 Other ceramic articles. Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page187CHAPTER 70
Chapter Notes:
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 70 Glass andglassware Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1*
70.01 Cullet andother waste andscrap of
glass; glass inthemass.Change tothisheading from anyother
heading.Basket 1
70.02 Glass inballs (other than microspheres
ofheading No.70.18), rods ortubes,
unworked.Change tothisheading from anyother
heading.Basket 1
70.03 Cast glass androlled glass, insheets or
profiles, whether ornothaving an
absorbent, reflecting ornon-reflecting
layer, butnototherwise worked.Achange tothisheading from anyother
heading,
[except from headings 70.04 to70.06.
(MEX)]Basket 1
Basket 2forthebracketed text
70.04 Drawn glass andblown glass, insheets,
whether ornothaving anabsorbent,
reflecting ornon-reflecting layer, butnot
otherwise worked.Change tothisheading from anyother
heading,
[except from headings 70.03, 70.05 or
70.06. (MEX)]Basket 1
Basket 2forthebracketed text
70.05 Float glass andsurface ground or
polished glass, insheets, whether ornot
having anabsorbent, reflecting ornon-
reflecting layer, butnototherwise
worked.Change tothisheading from anyother
heading,
[except from headings 70.03, 70.04 or
70.06. (MEX)]Basket 1
Basket 2forthebracketed text
*(EC) reserved itsposition onallheadings ofthisChapterG/RO/W/13/Rev.1
Page188A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
70.06 Glass ofheading No.70.03, 70.04 or
70.05, bent, edge-worked, engraved,
drilled, enamelled orotherwise worked,
butnotframed orfitted with other
materials.(a)Change tothisheading from anyother
heading, except heading 70.03, 70.04
or70.05.
(CAN)(MEX)(PHI)(JPN)(US)Basket 2
Change tothisheading from headings 70.03, 70.04 or70.05
cannot beconsidered assubstantial transformation because it
results from simple processes, such asbentordrilled. (JPN)
(b)Supplementary criteria arenecessary.
(CH)(NOR)Theprocesses described inheading 70.06 arenotconsidered to
result insubstantial transformation ofthesource product. (US)
Surface coating. (CH)
(c)Change tothisheading from anyother
heading. (AUS)
70.07 Safety glass, consisting oftoughened
(tempered) orlaminated glass.Change tothisheading from anyother
heading.Basket 1
70.08 Multiple-walled insulating units ofglass. Change tothisheading from anyother
heading.Basket 1
70.09 Glass mirrors, whether ornotframed,
including rear-view mirrors.Change tothisheading from anyother
heading.Basket 1
7009.10 -Rear-view mirrors forvehicles Change tothissubheading from anyother
subheading. (MEX)Basket 2
70.10 Carboys, bottles, flasks, jars, pots,
phials, ampoules andother containers,
ofglass, ofakind used forthe
conveyance orpacking ofgoods;
preserving jarsofglass; stoppers, lids
andother closures, ofglass.Change tothisheading from anyother
heading,
[except from headings 70.11 through
70.18. (MEX)]Basket 1**
Basket 2forthebracketed text.
**(CAN) reserved itspositionG/RO/W/13/Rev.1
Page189A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
70.11 Glass envelopes (including bulbs and
tubes), open, andglass parts thereof,
without fittings, forelectric lamps,
cathode-ray tubes orthelike.Change tothisheading from anyother
heading,
[except from headings 70.10 or70.12
through 70.18. (MEX)]Basket 1**
Basket 2forthebracketed text.
70.12 Glass inner forvacuum flasks orfor
other vacuum vessels.Change tothisheading from anyother
heading,
[except from headings 70.10, 70.11 or
70.13 through 70.18. (MEX)]Basket 1**
Basket 2forthebracketed text.
70.13 Glassware areofakind used fortable,
kitchen, toilet, office, indoor decoration
orsimilar purposes (other than thatof
heading No.70.10 or70.18).(a)Change tothisheading from any
heading except from headings 70.10
to70.12 or70.14 to70.18.
(CAN)(MEX)Basket 2
(b)Change tothisheading from anyother
heading. (JPN)(CH)(US)
ex70.13 Cutandpolished glassware (US) Substantial cutting andpolishing ofuncut
andunpolished glassware blanks ofheading
70.13 inthesame country isdeemed to
confer origin. (US)Thisexception recognizes thatcutting andpolishing ofuncut and
unpolished glassware classified inthesame heading, constitutes a
substantial transformation oftheblank without achange of
heading. (US)
70.14 Signalling glassware andoptical elements
ofglass (other than those ofheading No.
70.15), notoptically worked.Change tothisheading from anyother
heading,
[except from headings 70.10 through 70.13
or70.15 through 70.18.] (MEX)Basket 1**
Basket 2forthebracketed text.
70.15 Clock orwatch glasses andsimilar
glasses, glasses fornon-corrective or
corrective spectacles, curved, bent,
hollowed orthelike, notoptically
worked; hollow glass spheres andtheir
segments, forthemanufacture ofsuch
glasses.Change tothisheading from anyother
heading,
[except from headings 70.10 through 70.14
or70.16 through 70.18.] (MEX)Basket 1**
Basket 2forthebracketed text.
**(CAN) reserved itsposition.G/RO/W/13/Rev.1
Page190A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
70.16 Paving blocks, slabs, bricks, squares,
tilesandother articles ofpressed or
moulded glass, whether ornotwired, of
akind used forbuilding orconstruction
purposes; glass cubes andother glass
smallwares, whether ornotona
backing, formosaics orsimilar
decorative purposes; leaded lights and
thelike; multicellular orfoam glass in
blocks, panels, plates, shells orsimilar
foams.Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.15, 70.17 or70.18. (MEX)]Basket 1**
Basket 2forthebracketed text.
70.17 Laboratory, hygienic orpharmaceutical
glassware, whether ornotgraduated or
calibrated.Change tothisheading from anyother
heading,
[except from headings 70.10 through 70.16
or70.18. (MEX)]Basket 1**
70.18 Glass beads, imitation pearls, imitation
precious orsemi-precious stones and
similar glass smallwares, andarticles
thereof other than imitation jewellery;
glass eyesother than prosthetic articles;
statuettes andother ornaments oflamp-
worked glass, other than imitation
jewellery; glass microspheres not
exceeding 1mmindiameter.Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.17. (MEX)]Basket 1**
Basket 2forthebracketed text
70.19 Glass fibres (including glass wool) and
articles thereof (forexample, yarn,
woven fabrics):Proposals asspecified forsubheadings. Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
-Slivers, rovings, yarnandchopped
strands:
**(CAN) reserved itsposition.G/RO/W/13/Rev.1
Page191A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7019.11 --Chopped strands, ofalength ofnot
more
than50mm(a)Change tothissubheading from any
other heading. (CH)(JPN)(MEX)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof.) (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.12 or7019.19.
(CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)
7019.12 --Rovings (a)Change tothissubheading from any
other heading. (CH)(JPN)(MEX)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof.) (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.11 or7019.19.
(CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)
7019.19 --Other (a)Change tothissubheading from any
other heading. (CH)(JPN)(MEX)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof). (JPN)G/RO/W/13/Rev.1
Page192A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.11 or7019.12.
(CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)
-Thin sheets (voiles), webs,
mats mattresses, boards andsimilar
nonwoven products:
7019.31 --Mats (a)Change tothissubheading from any
other subheading. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof.) (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.32 or7019.39.
(CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheading 7019.32. (MEX)G/RO/W/13/Rev.1
Page193A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7019.32 --Thin sheets (voils) (a)Change tothissubheading from any
other subheading. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.31 or7019.39.
(CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)
(d)Change tothisheading from anyother
heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheading 7019.31. (MEX)
7019.39 --Other (a)Change tothissubheading from any
other subheading. (JPN)(MEX)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.31 or7019.32.
(CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)Supplementary rules maybenecessary. Rules concerning the
origin oftextile goods should beconsidered inthecontext ofthe
rules ofSection XI.(US)G/RO/W/13/Rev.1
Page194A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothisheading from anyother
heading. (CH)
7019.40 -Woven fabrics ofrovings. (a)Change tothissubheading from any
other subheading. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.51, 7019.52,
7019.59 or7019.90. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, excpet from
subheadings 7019.51, 7019.52 or
7019.59. (MEX)
-Other woven fabrics:
7019.51 --Ofawidth notexceeding 30cm (a)Change tothissubheading from any
other subheading, except subheading
7019.52 or7019.59. (JPN)Achange between subheading 7019.51 andsubheading 7019.52
or7019.59 cannot beconsidered assubstantial transformation
because itresults from simple cutting orsimple assembly. (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.52 or
7019.90. (CAN)G/RO/W/13/Rev.1
Page195A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.52 or
7019.59. (MEX)
7019.52 --Ofawidth exceeding 30cm,plain
weave, weighing lessthan250g/m2,
offilaments measuring persingle yarn
notmore than136tex(a)Change tothissubheading from any
other subheading, except subheading
7019.51. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings, 7019.40, 7019.51,
7019.59 or7019.90. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.51,
7019.59 or7019.90. (MEX)G/RO/W/13/Rev.1
Page196A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7019.59 --Other (a)Change tothissubheading from any
other subheading, except subheading
7019.51. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.51,
7019.52 or7019.90. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)
(d)Change tothissubheading from any
other heading. (CH)
(e)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.51 or
7019.52. (MEX)
7019.90 -Other (a)Change tothissubheading from any
other subheading. (JPN)Change ofsubheadings within thisheading isdeemed tobea
substantial transformation because each subheading ofthis
heading isprepared fortheproduct ofadifferent degree of
processing (forexample, fibre, yarn, woven fabric andproducts
ofthereof). (JPN)
(b)Change tothissubheading from any
other subheading, except from
subheadings 7019.40, 7019.51,
7019.52 or7019.59. (CAN)
(c)Change tothissubheading from any
other subheading ofheading 70.19,
provided thatsupplementary criteria
aresatisfied. (US)G/RO/W/13/Rev.1
Page197A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothissubheading from any
other heading. (CH)(MEX)
70.20 Other articles ofglass. Change tothisheading from anyother
heading,
[except from headings 70.10 through
70.18. (MEX)]Basket 1
Basket 2forbracketed textG/RO/W/13/Rev.1
Page198SECTION XIVOFTHE HARMONIZED SYSTEM
(Chapter 71)
SECTION XIVNATURAL ORCULTURED PEARLS, PRECIOUS ORSEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH
PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Section Notes:
CHAPTER 71
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
Chapter 71 Natural orcultured pearls, precious or
semi-precious stones, precious metals,
metals cladwith precious metal, and
articles thereof; imitation jewellery;
coin.Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1
71.01 Pearls, natural orcultured, whether or
notworked orgraded butnotstrung,
mounted orset;pearls, natural or
cultured, temporarily strung for
convenience oftransport.(a)CTH except from heading 03.07 (HK)
(SEN)Basket 2
Simply extracting thepearls from molluscs cannot beregarded as
asubstantial transformation process (HK)
(b)CTH (CH) (US) (CAN) (MEX)
(c)CCexcept from heading 03.07 (JPN)G/RO/W/13/Rev.1
Page199A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)WO(EC)
ex71.01 Natural pearls, whether ornotworked or
graded butnotstrung, mounted orset;
natural pearls, temporarily strung for
convenience oftransport. (PHI)WO(PHI) Basket 2
ex71.01 Cultured pearls, whether ornotworked or
graded butnotstrung, mounted orset;
cultured pearls, temporarily strung for
convenience oftransport. (PHI)CTH (PHI) Basket 2
71.02 Diamonds, whether ornotworked, but
notmounted orset.(a)WOorCTH (JPN) Basket 2
(b)CTH. (CAN)(CH)(MEX)
(c)CTH withexceptions (US)
(d)Proposals asspecified forthesplit
headings andthesubheadingsProposals repeated tofacilitate comparison atsubheading level
ex71.02 Faceted diamonds (US) CTHS (US) Basket 2
Thisexception recognizes thatfaceting ofprecious, semi-
precious andsimilar stones, classified inthesame heading as
unworked stones, constitutes asubstantial transformation ofthe
stone without achange ofheading (US)
7102.10 -Unsorted (a)WO(EC) (HK) Basket 2
(b)WO/CTH (JPN)G/RO/W/13/Rev.1
Page200A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH (US)(CAN)(CH)(MEX)
-Industrial :
7102.21 -Unworked orsimply sawn, cleaved or
bruted(a)WO(EC) (HK) Basket 2
(b)WOorCTH (JPN)
(c)CTH (US)(CAN)(CH)(MEX)
7102.29 --Other (a)CTSH (EC)(HK)(IND) Basket 2
Manufacture ofworked diamonds ofthissubheading from
unworked diamonds ofthisheading maybeconsidered a
substantial transformation (EC)
(b)WOorCTH (JPN)
(c)CTH ormanufacture byfaceting of
unworked stones ofthesame heading
(US)
(d)CTH (CAN)(CH)(MEX)
-Non-industrial :
7102.31 --Unworked orsimply sawn, cleaved
orbruted(a)WO(EC)(HK) Basket 2
(b)WOorCTH (JPN)G/RO/W/13/Rev.1
Page201A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH (US)(CAN)(CH)(MEX)
7102.39 --Other (a)CTSH (EC)(HK)(IND) Basket 2
Manufacture ofworked diamonds ofthissubheading from
unworked diamonds ofthisheading maybeconsidered a
substantial transformation (EC)
(b)CTH (CAN)(CH)(MEX)
(c)CTH ormanufacture byfaceting of
unworked stones ofthesame heading
(US)
71.03 Precious stones (other than diamonds)
andsemi-precious stones, whether ornot
worked orgraded butnotstrung,
mounted orset;ungraded precious
stones (other than diamonds) andsemi-
precious stones, temporarily strung for
convenience oftransport.(a)WOorCTH (JPN) Basket 2
(b)CTH withexceptions (US) (HK)
(c)CTH (CAN) (CH) (MEX)
(d)Proposals asspecified forthesplit
headings andthesubheadingsProposals repeated tofacilitate comparison atsubheading levelG/RO/W/13/Rev.1
Page202A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex71.03 Faceted precious, semi-precious and
similar stones (US)CTHS (US) Basket 2
Thisexception recognizes thatfaceting ofprecious, semi-
precious andsimilar stones, classified inthesame heading as
unworked stones, constitutes asubstantial transformation ofstone
without achange ofheading (US)
7103.10 -Unworked orsimply sawn orroughly
shaped(a)CTH (CAN) (CH) (US) (HK) (MEX) Basket 2
(b)WOorCTH (JPN)
(c)WO(EC)
-Otherwise worked :
7103.91 --Rubies, sapphires andemeralds (a)CTSH (HK) (EC) Basket 2
Manufacture from unworked stones (7103.10) toworked stones
(7103.91 through 7103.99) bymeans ofcutting,
carving/polishing isconsidered sufficient forsubstantial
transformation (HK)
Themanufacture ofworked precious andsemi-precious stones of
thissubheading from unworked stones ofthisheading canbe
considered asasubstantial transformation (EC)
(b)WOorCTH (JPN)
(c)CTH (CAN) (CH) (MEX)G/RO/W/13/Rev.1
Page203A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)CTH orfaceting from unworked
stones ofthesame heading (US)
7103.99 --Other (a)CTSH (HK) (EC) Basket 2
Manufacture from unworked stones (7103.10) toworked stones
(7103.91 through 7103.99) bymeans ofcutting,
carving/polishing isconsidered sufficient forsubstantial
transformation (HK)
Themanufacture ofworked precious andsemi-precious stones of
thissubheading from unworked stones ofthisheading canbe
considered asasubstantial transformation (EC)
(b)WOorCTH (JPN)
(c)CTH (CAN) (CH) (MEX)
(d)CTH orfaceting from unworked
stones ofthesame heading (US)
71.04 Synthetic orreconstructed precious or
semi-precious stones, whether ornot
worked orgraded butnotstrung,
mounted orset;ungraded synthetic or
reconstructed precious orsemi-precious
stones, temporarily strung for
convenience oftransport.(a)CTH. (JPN) (CAN) (CH) (HK)
(MEX)Basket 2
(b)CTH ormanufacture byfaceting from
unworked stones ofthesame heading
(US)G/RO/W/13/Rev.1
Page204A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH ormanufacture byworking of
unworked stones ofthesame heading
(EC)
ex71.04 Faceted synthetic orreconstructed precious
orsemi-precious stones (US)Faceting ofunworked stones ofthesame
heading (US)Basket 2
Thisexception recognizes thatfaceting ofprecious, semi-
precious andsimilar stones, classified inthesame heading as
unworked stones, constitutes asubstantial transformation ofthe
stone without achange ofheading (US)
ex71.04 Synthetic orreconstructed precious or
semi-precious stones worked (EC)CTHS (EC) Basket 2
Themanufacture ofworked synthetic orreconstructed precious
orsemi-precious stones ofthissplitheading, from unworked
stones ofthisheading canbeconsidered asasubstantial
transformation (EC)
71.05 Dust andpowder ofnatural orsynthetic
precious orsemi-precious stones.Change tothisheading from anyother
headingBasket 1
71.06 Silver (including silver plated with gold
orplatinum), unwrought orinsemi-
manufactured forms, orinpowder
form.(a)CC(JPN) Basket 2
Change tothisheading from heading 71.07 cannot beconsidered
assubstantial transformation because itresults from asimple
process (JPN)
Thechange from materials ofother Chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient forsubstantial
transformation (HK)
(b)CTH withexceptions (US) (CH) (HK)
(EC) (PHI)G/RO/W/13/Rev.1
Page205A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH. (CAN) (MEX)
(d)Proposals asspecified forthe
subheadings andsplit
subheadings (EC)Proposals repeated tofacilitate comparison atsubheading level
7106.10 -Powder (a)CTSH. (CH) (US) Basket 2
Converting precious metal toapowder form isconsidered tobe
asubstantial transformation even though nochange ofheading
occurs (US)
Themanufacture ofpowder from ingots constitutes substantial
transformation (CH)
(b)CTH withexceptions forsilver,
alloyed, plated withgoldorwith
platinum (EC)
(c)CC(JPN)
(d)CTH. (CAN) (HK) (MEX) (PHI)
ex7106.10 -Alloyed, plated withgoldorplatinum or
inpowder form (EC)CTSHS (EC) Basket 2
Alloying ofsilver classified inthisheading withanother precious
metal orwithbasemetals ofother headings, aswellasplating of
silver withgoldorplatinum bygalvanization canbeconsidered
assubstantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
silver, unwrought orinpowder form (EC)
-OtherG/RO/W/13/Rev.1
Page206A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
7106.91 --Unwrought (a)CTH. (CH) (US) (CAN) (MEX) Basket 2
(b)CC.(HK)(JPN)
(c)CTH withexceptions forsilver,
alloyed, plated withgoldorwith
platinum (EC)
ex7106.91 --Innative state (PHI) WO. (PHI) Basket 2
ex7106.91 --Alloyed, plated withgoldorplatinum,
unwrought (EC)CTSHS (EC) Basket 2
Alloying ofsilver classified inthisheading withanother precious
metal orwithbasemetals ofother headings, aswellasplating of
silver withgoldorplatinum bygalvanization canbeconsidered
assubstantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
silver, unwrought orinpowder form.
7106.92 --Semi-manufactured (a)CTH. (US) (CAN) (MEX) Basket 2
(b)CTSH. (HK) (SG) (NOR) (EC)
(c)CTH withexceptions (CH)
(d)CC.(JPN)G/RO/W/13/Rev.1
Page207A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex7106.92 --Silver solder (CH) CTSH. (CH) Basket 2
Themanufacture ofsilver solder from ingots ofthesame tariff
heading constitutes substantial transformation involving foundry
operations, hot-drawing, cold-drawing andcoating withflux
(CH)
ex7106.92 --Silver solder paste CTSH. (CH) Basket 2
Themanufacture ofsilver solder paste from ingots orfrom
powder constitutes substantial transformation (CH)
71.07 Base metals cladwith silver, notfurther
worked than semi-manufactured.(a)CCexcept from Chapters 72through
76or78through 83(JPN) (SEN)Basket 2
Change tothisheading from metals ofChapters 72-76 or78-83
bycladding cannot beconsidered assubstantial transformation
because itresults from asimple process (JPN)
(b)CTH. (CH) (US) (CAN) (MEX) (HK)
(PHI)
(c)CTH withexceptions. (EC)
ex71.07 Base metals cladwithsilver, insemi-
manufactured forms (EC)CTSHS. (EC) Basket 2
Theproduction ofbasemetals cladwithsilver, insemi-
manufactured forms ofthissplitheading, byrolling ordrawing,
from basemetals cladwithsilver unwrought orinpowder form
ofthisheading canbeconsidered asasubstantial transformation.
(EC)G/RO/W/13/Rev.1
Page208A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
71.08 Gold (including gold plated with
platinum) unwrought orinsemi-
manufactured forms, orinpowder
form.(a)CC.(JPN) (HK) Basket 2
Change tothisheading from heading 71.09 cannot beconsidered
assubstantial transformation because itresults from asimple
process (JPN)
Thechange from materials ofother Chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient forsubstantial
transformation (HK)
(b)CTH withexceptions (EC)(US)(PHI)
(c)CTH. (CAN) (CH) (MEX)
(d)Proposals asspecified forthe
subheadings andsplit
subheadingsProposals repeated tofacilitate comparison atsubheading level
-Non-monetary
7108.11 --Powder (a)CTH. (CH) (CAN) (MEX) Basket 2
(b)CTSH. (US) Converting precious metal toapowder form isconsidered tobe
asubstantial transformation even though nochange ofheading
occurs. (US)
(c)CC.(JPN) (HK)G/RO/W/13/Rev.1
Page209A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex7108.11 --Alloyed orplated withplatinum, in
powder form (EC)CTSHS. (EC) Basket 2
Alloying ofgoldclassified inthisheading withanother precious
metal orwithbasemetals ofother headings, aswellasplating of
goldwithplatinum bygalvanization canbeconsidered as
substantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
gold, unwrought orinpowder form. (EC)
7108.12 --Other unwrought forms (a)CC.(HK) (JPN) Basket 2
(b)CTSH. (CAN) (US) (CH) (MEX)
(c)CTH withexceptions. (EC)
ex7108.12 --Alloyed orplated withplatinum,
unwrought. (EC)CTSHS. (EC) Basket 2
Alloying ofgoldclassified inthisheading withanother precious
metal orwithbasemetals ofother headings, aswellasplating of
goldwithplatinum bygalvanization canbeconsidered as
substantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
gold, unwrought orinpowder form. (EC)
ex7108.12 -Innative state. (PHI) WO. (PHI) Basket 2
7108.13 --Other semi-manufactured forms (a)CTSH. (HK) (CH) (SG) (EC) Basket 2
Theproduction ofsemi-manufactured goldofthissubheading by
rolling ordrawing from goldunwrought orinpowder form of
thisheading canbeconsidered asasubstantial transformation
(EC)G/RO/W/13/Rev.1
Page210A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b)CC.(JPN)
(c)CTH. (US) (CAN)
7108.20 -Monetary (a)CC.(HK) (JPN) Basket 2
(b)CTH. (CH) (US) (CAN) (MEX)
(c) CTH withexceptions (EC)
ex7108.20 --Alloyed orplated withplatinum,
unwrought orinpowder form. (EC)CTSHS. (EC) Basket 2
Alloying ofgoldclassified inthisheading withanother precious
metal orwithbasemetals ofother headings, aswellasplating of
goldwithplatinum bygalvanization canbeconsidered as
substantial operations.
Thechange-of-heading ruleapplies forunalloyed orunplated
gold, unwrought orinpowder form. (EC)
ex7108.20 -Inother semi-manufactured forms. (EC) CTSHS. (EC) Basket 2
Theproduction ofsemi-manufactured goldofthissubheading by
rolling ordrawing, from goldunwrought orinpowder form of
thisheading, canbeconsidered asasubstantial transformation.
(EC)
71.09 Base metals orsilver, cladwith gold, not
further worked than semi-manufactured.(a)CCexcept from Chapters 72through
76or78through 83.(JPN)Basket 2
Change tothisheading from metals ofChapters 72-76 or78-83
bycladding cannot beconsidered assubstantial transformation
because itresults from asimple process (JPN)G/RO/W/13/Rev.1
Page211A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(b)CC.(HK) Thechange from materials ofother Chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient forsubstantial
transformation (HK)
(c)CTH withexceptions. (EC)
(d)CTH. (CAN) (US) (CH) (MEX)
ex71.09 Base metals orsilver, cladwithgold, in
semi-manufactured forms. (EC)CTSHS Basket 2
Theproduction ofbasemetals orsilver cladwithgold, insemi-
manufactured forms ofthissplitheading, byrolling ordrawing,
from basemetals orsilver cladwithgoldunwrought orin
powder form ofthisheading canbeconsidered asasubstantial
transformation. (EC)
71.10 Platinum, unwrought orinsemi-
manufactured forms, orinpowder
form.(a)CC.(JPN) (HK) Basket 2
Change tothisheading from heading 71.11 cannot beconsidered
assubstantial transformation because itresults from asimple
process (JPN)
Thechange from materials ofother chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient forsubstantial
transformation (HK)
(b)CTH withexceptions (US)(EC)(PHI)
(c)CTH. (CAN) (CH) (MEX)G/RO/W/13/Rev.1
Page212A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(d)Proposals asspecified forthe
subheadings andsplit
subheadingsProposals repeated tofacilitate comparison atsubheading level
-Platinum :
7110.11 --Unwrought orinpowder form (a)CC.(JPN)
(b)CTH. (CAN) (CH) (MEX) Basket 2
(c)CTH withexceptions (US) (EC)
(PHI)
(d)CTSH withexceptions (HK)
ex7110.11 --Unwrought (HK) CC.(HK) Basket 2
ex7110.11 --Inpowder form (US) CTSHS (US) Basket 2
Converting precious metal toapowder form isconsidered tobe
asubstantial transformation even though nochange ofheading
occurs (US)
ex7110.11 --Innative state (PHI) WO. (PHI) Basket 2
ex7110.11 --Alloyed, unwrought orinpowder form
(EC)CTSHS. (EC) Basket 2
Alloying ofplatinum classified inthisheading withanother
precious metal orwithbasemetals ofother headings canbe
considered asasubstantial operation.
Thechange-of-heading ruleapplies forunalloyed platinum,
unwrought orinpowder form. (EC)G/RO/W/13/Rev.1
Page213A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
7110.19 --Other (a)CTSH. (HK) (CH) (SG) (EC) Basket 2
Themanufacture ofdental alloys from other subheadings
constitutes substantial transformation (CH)
Theproduction ofsemi-manufactured platinum ofthis
subheading byrolling ordrawing, from platinum unwrought or
inpowder form ofthisheading, canbeconsidered asa
substantial transformation. (EC)
(b)CC.(JPN)
(c)CTH. (CAN) (US) (MEX)
-Palladium :
7110.21 --Unwrought orinpowder form (a)CC(JPN) Basket 2
(b)CTH (CAN) (CH) (MEX)
(c)CTH withexceptions (US) (EC)
(d)CTSH withexceptions (HK)
ex7110.21 --Unwrought (HK) CC.(HK) Basket 2
ex7110.21 --Inpowder form (US) CTSHS. (US) Basket 2
Converting precious metal toapowder form isconsidered tobe
asubstantial transformation even though nochange ofheading
occurs (US)G/RO/W/13/Rev.1
Page214A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex7110.21 --Alloyed, unwrought orinpowder form
(EC)CTSHS (EC) Basket 2
Alloying ofplatinum classified inthisheading withanother
precious metal orwithbasemetals ofother headings canbe
considered asasubstantial operation.
Thechange-of-heading ruleapplies forunalloyed platinum,
unwrought orinpowder form. (EC)
7110.29 --Other (a)CTSH. (CH) (HK) (SG) (EC) Basket 2
Themanufacture ofdental alloys from other subheadings
constitutes substantial transformation (CH)
Theproduction ofsemi-manufactured platinum ofthis
subheading byrolling ordrawing, from platinum unwrought or
inpowder form ofthisheading, canbeconsidered asa
substantial transformation. (EC)
(b)CC(JPN) Basket 2
(c)CTH (CAN) (US) (MEX)
-Rhodium :
7110.31 --Unwrought orinpowder form (a)CC(JPN) Basket 2
(b)CTH (CAN) (CH) (MEX)
(c)CTH withexceptions (HK) (US) (EC)
(d)CTSH withexceptions (HK)G/RO/W/13/Rev.1
Page215A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
ex7110.31 --Unwrought (HK) CC.(HK) Basket 2
ex7110.31 --Inpowder form (US) CTSHS. (US) Basket 2
Converting precious metal toapowder form isconsidered tobe
substantial transformation even though nochange ofheading
occurs (US)
ex7110.31 --Alloyed, unwrought orinpowder form
(EC)CTSHS. (EC) Basket 2
Alloying ofplatinum classified inthisheading withanother
precious metal orwithbasemetals ofother headings canbe
considered asasubstantial operation.
Thechange-of-heading ruleapplies forunalloyed platinum,
unwrought orinpowder form. (EC)
7110.39 --Other (a)CTSH. (CH) (HK) (SG) (EC) Basket 2
Theproduction ofsemi-manufactured platinum ofthis
subheading byrolling ordrawing, from platinum unwrought or
inpowder form ofthisheading, canbeconsidered asa
substantial transformation. (EC)
(b)CC(JPN)
(c)CTH (CAN) (US) (MEX)
-Iridium, osmium andruthenium :
7110.41 --Unwrought orinpowder form (a)CC(JPN) Basket 2
(b)CTH (CAN) (CH) (MEX)G/RO/W/13/Rev.1
Page216A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTH withexceptions (HK) (US) (EC)
ex7110.41 --Unwrought (HK) CC.(HK) Basket 2
ex7110.41 --Inpowder form (US) CTSHS. (US) Basket 2
Converting precious metal toapowder form isconsidered tobe
substantial transformation even though nochange ofheading
occurs (US)
ex7110.41 --Alloyed, unwrought orinpowder form.
(EC)CTSHS. (EC) Basket 2
Alloying ofplatinum classified inthisheading withanother
precious metal orwithbasemetals ofother headings canbe
considered asasubstantial operation.
Thechange-of-heading ruleapplies forunalloyed platinum,
unwrought orinpowder form. (EC)
7110.49 --Other (a)CTSH. (CH) (HK) (SG) (EC) Basket 2
Theproduction ofsemi-manufactured platinum ofthis
subheading byrolling ordrawing, from platinum unwrought or
inpowder form ofthisheading, canbeconsidered asa
substantial transformation. (EC)
(b)CC(JPN)
(c)CTH (CAN) (US) (MEX)G/RO/W/13/Rev.1
Page217A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
71.11 Base metals, silver orgold, cladwith
platinum, notfurther worked than semi-
manufactured.(a)CCexcept from Chapters 72through
76or78through 83(JPN)Basket 2
Change tothisheading from metals ofChapters 72-76 or78-83
bycladding cannot beconsidered assubstantial transformation
because itresults from asimple process (JPN)
(b)CC.(HK) Thechange from materials ofother Chapters tothese headings
involves processes likesoldering, brazing, welding, hot-rolling
orsimilar mechanical means which aresufficient forsubstantial
transformation (HK)
(c)CTH (CAN) (CH) (US) (MEX)
(d)CTH withexceptions (EC)
ex71.11 Base metals, silver orgold, cladwith
platinum, insemi-manufactured forms
(EC)CTSHS Basket 2
Theproduction ofbasemetals, silver orgoldcladwithplatinum,
insemi-manufactured forms ofthissplitheading, byrolling or
drawing, from basemetals, silver orgoldcladwithplatinum
unwrought orinpowder form ofthisheading canbeconsidered
asasubstantial transformation. (EC)
71.12 Waste andscrap ofprecious metal orof
metal cladwith precious metal; other
waste andscrap containing precious
metal orprecious metal compounds, ofa
kind used principally fortherecovery of
precious metal.Change tothisheading from anyother
heading;
Wholly obtained goodsBasket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.1
Page218A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
71.13 Articles ofjewellery andparts thereof,
ofprecious metal orofmetal cladwith
precious metal.(a)CTSH. (HK) (US) (CAN) (JPN)
(MEX) (CH)Basket 2
Production andassembly ofjewellery andsimilar articles of
precious metals maynotundergo achange ofheading, even
though asubstantial transformation canoccur (US)
(b)CTH (EC)
71.14 Articles ofgoldsmiths 'orsilversmiths '
wares andparts thereof, ofprecious
metal orofmetal cladwith precious
metal.(a)CTSH. (HK) (US) (CAN) (JPN)
(MEX)Basket 2
Production andassembly ofjewellery andsimilar articles of
precious metals maynotundergo achange ofheading, even
though asubstantial transformation canoccur (US)
(b)CTH (CH) (EC)
71.15 Other articles ofprecious metal orof
metal cladwith precious metal.(a)CTSH. (HK) (US) (CAN) (JPN)
(MEX)Basket 2
Production andassembly ofjewellery andsimilar articles of
precious metals maynotundergo achange ofheading, even
though asubstantial transformation canoccur (US)
(b)CTH (CH) (EC)
(c)CTH except from headings 71.13 and
71.14. (AUS)G/RO/W/13/Rev.1
Page219A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
71.16 Articles ofnatural orcultured pearls,
precious orsemi-precious stones
(natural, synthetic orreconstructed).(a)CTH except from heading 71.01; or
Achange toheading 71.16 from
heading 71.01, whether ornotthere is
alsoachange from anyother heading,
provided thattheproduction
constitutes more thantemporarily or
permanently stringing thepearls or
stones (CAN)Basket 2
(b)CTH except thatpearls, temporarily
orpermanently strung butwithout the
addition ofclasps orother ornamental
features ofprecious metals orstones,
shall have theorigin ofthepearls
(HK) (MEX)Temporarily orpermanently stringing thepearls cannot be
regarded assubstantial transformation (HK)
(c)CTH except from headings 71.01 to
71.04 (EC)
(d)CTH (US) (CH) (AUS)
(e)CTH withexceptions (JPN)
ex71.16 Pearls, strung without anysetting orfitting
ofprecious metal, precious stones orother
decorative parts (JPN)Notapplicable -Theorigin ofpearls is
regarded astheorigin ofthegoods ofthis
splitheading (JPN)Basket 2
Theprocess ofstringing pearls cannot beconsidered as
substantial transformation because itresults from asimple
process (JPN)
71.17 Imitation jewellery. (a)CTH (CAN)(CH)(US)(JPN)(HK)(EC) Basket 2
(b)CTSH (SG)G/RO/W/13/Rev.1
Page220A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
(c)CTSH withexceptions (AUS)
(d)Proposals asspecified forthe
subheadings andsplitsubheadingsProposals repeated tofacilitate comparison atsubheading level
-Ofbasemetal, whether ornotplated
withprecious metal:
7117.11 --Cuff-links andstuds (a)CTH. (CAN) (CH) (US) ((JPN)
(HK)Basket 2
(b)CTSH. (SG)
(c)CTSH except from Chapters 73,
74,79and80(AUS)
7117.19 --Other (a)CTH. (CAN) (CH) (US) (JPN)
(HK) (EC)Basket 2
(b)CTSH. (SG)
(c)CTSH except from Chapters 73,
74,79and80(AUS)
7117.90 -Other (a)CTH. (CAN) (CH) (US) (JPN)
(HK)Basket 2
(b)CTSH. (SG)
(c)CTSH except from Chapters 73,
74,79and80(AUS)G/RO/W/13/Rev.1
Page221A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich :Remarks orjustification oftheprevious columns
71.18 Coin. Change tothisheading from anyother
headingBasket 1G/RO/W/13/Rev.1
Page222SECTION XVOFTHE HARMONIZED SYSTEM
(Chapters 72-83)
Base metals andarticles ofbase metal
Section Notes :
CHAPTER 72
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
Chapter 72 Iron andsteel Change totheheadings ofthisChapter
from anyother heading, except the
following :Decision :Basket 1.*
72.01 Pigironandspiegeleisen inpigs, blocks
orother primary forms.Chapter ruleapplies Decision :Basket 1.
72.02 Ferro-alloys. Chapter ruleapplies Decision :Basket 1.
*(SG) proposed arulebased ontheprinciple ofachange oftariff classification atsubheading level andagreed toprovide adetailed justification oftheirproposal foreachheading orsubheading
forwhich theywould propose thisruleG/RO/W/13/Rev.1
Page223A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.03 Ferrous products obtained bydirect
reduction ofironoreandother spongy
ferrous products, inlumps, pellets or
similar forms; ironhaving aminimum
purity byweight of99.94 %,inlumps,
pellets orsimilar forms.Chapter ruleapplies Decision :Basket 1.
72.04 Ferrous waste andscrap; remelting
scrap ingots ofironorsteel[thematerial thatdetermines the
classification ofthegood waswholly
obtained; or
each material inthegood which does not
originate inthatcountry, hasundergone
achange inclassification tothisheading
from another heading.]Decision :Basket 2.
TheECprovisionally accepted thisChapter rule. Itreserved the
right tocome back toitsinitial proposal: "wholly obtained
goods".
72.05 Granules andpowders, ofpigiron,
spiegeleisen, ironorsteel.(a)Supplementary criteria arenecessary
(EC)Decision :Basket 2.
(b)Chapter ruleapplies (CAN) (JPN)
7205.10 -Granules
-Powders :
7205.21 --Ofalloy steel Change tothissubheading from anyother
subheading (CH)Themanufacture ofpowder from granules constitutes substantial
transformation. (CH)
ex7205.21 --Mixed powders ofalloy steel Supplementary criteria arenecessary (CH) Themixing ofpowders ofalloy steel isasubstantial
transformation involving therecasting andatomizing ofthecast
alloy (CH)
7205.29 --Other Change tothissubheading from anyother
subheading (CH)Themanufacture ofpowder from granules constitutes substantial
transformation. (CH)
ex7205.29 --Other mixed powders Supplementary criteria arenecessary (CH) Themixing ofpowders ofalloy steel isasubstantial
transformation involving therecasting andatomizing ofthecast
alloy (CH)G/RO/W/13/Rev.1
Page224A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.06 Iron andnon-alloy steel iningots or
other primary forms (excluding ironof
heading No.72.03).Chapter ruleapplies Decision :Basket 1.
72.07 Semi-finished products ofironornon-
alloy steel.(a)Change tothisheading from any
other heading, except from heading
72.06
(CAN) (JPN) (US)Decision :Basket 2.
(b)Change tothisheading from anyother
heading except from headings 72.01
through 72.05 (EC)Only thetransformation ofmaterials ofheadings 72.01 to72.05
isconsidered tobeasubstantial transformation (EC)
(c)Chapter ruleapplies (PH) (SG)
72.08 Flat-rolled products ofironornon-alloy
steel, ofawidth of600mmormore,
hot-rolled, notclad, plated orcoated.(a)Chapter ruleapplies Decision :Basket 2.
(b)Change tothisheading onlyfrom
headings 72.01 through 72.07
(EC)
72.09 Flat-rolled products ofironornon-alloy
steel, ofawidth of600mmormore,
cold-rolled (cold-reduced), notclad,
plated orcoated.(a)Chapter ruleapplies Decision :Basket 2.
(b)Change tothisheading from headings
72.01 through 72.08 (EC)
72.10 Flat-rolled products ofironornon-alloy
steel, ofawidth of600mmormore,
clad, plated orcoated.(a)Chapter ruleapplies (IN)(PH) (NO)
(NZ) (JPN)Decision :Basket 2.
(b)Change tothisheading from anyother
heading except from headings 72.08
or72.09 (CAN)G/RO/W/13/Rev.1
Page225A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)Change tothisheading onlyfrom
headings 72.01 through 72.09 (EC)
(d)Change tothesubheadings ofthis
heading from anyother subheading
including another subheading within
thisheading (NO) (KOR)
ex72.10 Clad flat-rolled products ofironor
non-alloy steelChange tothissplitheading from anyother
splitheading ofthisheading (US)Decision :Basket 2.
ex72.10 Noncladflat-rolled products ofironor
non-alloy steelChange tothissplitheading from anyother
heading, except from headings 72.08 or
72.09 (CAN)Decision :Basket 2.
Plating orcoating arenotorigin-conferring (US)
7210.70 -Painted, varnished orcoated withplastics Change tothissubheading from anyother
subheading (AU)Decision :Basket 2.
7210.90 -Other Change tothissubheading from anyother
subheading (CH)Decision :Basket 2.Covering arolled product withalayer of
special property solder increases thedurability oftheproduct and
constitutes substantial transformation (CH)
72.11 Flat-rolled products ofironornon-alloy
steel, ofawidth oflessthan 600mm,
notclad, plated orcoated.(a)Chapter ruleapplies (IN)(PH) Decision :Basket 2.G/RO/W/13/Rev.1
Page226A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)(1)
Flat-rolled products ofthisheading
thathave been cold-reduced bycold-
rolling aredeemed tooriginate inthe
country where thecold-reduction has
occurred;
(2)
Flatrolled products ofthisheading
obtained from flat-rolled products of
headings 72.08 through 72.10 by
reduction ofthemaximum width to
lessthan600mmarenotdeemed to
originate inthecountry where the
reduction ofwidth occurred. (US)
(c)Change tothisheading from anyother
heading, except from headings 72.08
or72.09 (CAN)
(d)Change tothisheading onlyfrom
headings 72.01 through 72.07 (EC)
7211.23 -
7211.29-Cold-rolled Change tothese subheadings from any
other subheading outside thatgroup (JPN)Decision :Basket 2
Change tocold-rolled products from hot-rolled products is
deemed tobeasubstantial transformation (JPN)
7211.23 --Containing byweight lessthan0.25%
ofcarbon
7211.29 --Other
7211.90 -Other
72.12 Flat-rolled products ofironornon-alloy
steel, ofawidth oflessthan 600mm,
clad, plated orcoated.(a)Change tothisheading from anyother
heading, except from headings 72.08
through 72.11 (CAN)Decision :Basket 2.
(b)Change tothisheading from headings
72.01 through 72.09 and72.11 (EC)G/RO/W/13/Rev.1
Page227A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)Chapter ruleapplies (IN)(PH)
(d)(1)
Flat-rolled products ofthisheading
thathave been cold-reduced by
cold-rolling aredeemed tooriginate in
thecountry where thecold-reduction
hasoccurred;
(2)
Flatrolled products ofthisheading
obtained from flat-rolled products of
headings 72.08 through 72.10 by
reduction ofthemaximum width toless
than600mmarenotdeemed tooriginate
inthecountry where thereduction of
width occurred. (US)
7212.10 -Plated orcoated withtin Decision :Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.20 -Electrolytically plated orcoated withzinc Decision :Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.30 -Otherwise plated orcoated withzinc Decision :Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.40 -Painted, varnished orcoated withplastics Change tothissubheading from anyother
subheading (AU)Decision: Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.50 -Otherwise plated orcoated Decision: Basket 2.
Plating orcoating arenotorigin-conferring (US)
7212.60 -Clad Change tothissubheading from anyother
subheading (US)Decision: Basket 2.
ex7212.50
and
ex7212.60-Covered withlayer ofspecial-property
solder (CH)Change tothissubheading from anyother
subheading (CH)Decision: Basket 2.
Covering arolled product withalayer ofspecial property solder
increases thedurability oftheproduct andconstitutes substantial
transformation (CH)G/RO/W/13/Rev.1
Page228A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.13 Bars androds, hot-rolled, inirregularly
wound coils, ofironornon-alloy steel.(a)Chapter ruleapplies (CAN) Decision :Basket 2.
(b)Change tothisheading from anyother
heading except from heading 72.14 or
72.15 (US)
72.14 Other bars androds ofironornon-alloy
steel, notfurther worked than forged,
hot-rolled, hot-drawn orhot-extruded,
butincluding those twisted after rolling.Change tothisheading from anyother
heading, [except from heading 72.13]Decision :Basket 2.
Theexclusion ofheading 72.13 wasopposed by(SG)
Change tothisheading from heading 72.13 cannotbe
considered assubstantial transformation because itresults from a
simple process (JPN)
72.15 Other bars androds ofironornon-alloy
steel.Change tothisheading from anyother
heading, except from heading 72.13 or
72.14 (JPN) (CAN)Decision :Basket 2.
Change tothisheading from heading 72.13 or72.14 cannot be
considered assubstantial transformation because itresults from a
simple process (JPN)
7215.10 and
7215.50-Barsandrods, cold-formed or
cold-finished(a)Change tothese subheadings only
from headings 72.01 through 72.08
(EC)Decision :Basket 2.
(b)Change tothese subheadings from any
other subheading (US)
7215.90 -Barsandrodsnotcold-formed or
cold-finished(a)Change tothissubheading onlyfrom
headings 72.01 through 72.07 (EC)Decision :Basket 2.
(b)Change tothissubheading from any
other heading except from heading
72.13 or72.14 (US)
72.16 Angles, shapes andsections ofironor
non-alloy steel.(a)Chapter ruleapplies (IN)(PH) Decision :Basket 2.
(b)Change tothisheading from anyother
heading except from headings 72.08
through 72.15 (JPN) (CAN)G/RO/W/13/Rev.1
Page229A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)Change tothisheading from anyother
heading except from headings 72.08
through 72.12 (US)
7216.10 to
7216.50
ex7216.99-Angles, shapes andsections, notcold-
formed orcold-finishedChange tothese subheadings andsplit
subheading from headings 72.01 through
72.07 (EC)Decision :Basket 2.
7216.61 to
7216.91
ex7216.99-Angles, shapes andsections, cold-formed
orcold- finishedChange tothese subheadings andsplit
subheading from headings 72.01 through
72.08 andfrom hot-rolled products of
headings 72.11 or72.16 (EC)Decision :Basket 2.
72.17 Wire ofironornon-alloy steel. (a)Change tothisheading from anyother
heading, except from headings 72.13
through 72.15; or
Change tothisheading from
headings 72.13 through 72.15, whether
ornotthere isalsoachange from any
other heading, provided thatthe
cross-sectional areaoftherodisreduced
byatleast 50% (CAN)Decision :Basket 2.
Forthesakeofalignment ontheHStexts, thesecond ruleought
perhaps tousethefollowing terms :
-English: "bar orrod" (forheadings 72.13 to72.15)
-French: "filmachine" (forheading 72.13) and"barres" (for
headings 72.14 and72.15) (Sec)
(b)Change tothisheading from headings
72.01 through 72.08 and72.13; and
from hot-rolled products ofheading
72.11 (EC)
(c)Chapter ruleapplies (IN)(NZ) (KOR)
(JPN) (CH)
(d)Change tothisheading from anyother
heading, except from headings 72.13
through 72.15; or
Change tothisheading from headings
72.13 through 72.15 provided
supplementary criteria arealsosatisfied
(US) (AU)G/RO/W/13/Rev.1
Page230A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.18 Stainless steel iningots orother primary
forms; semi-finished products of
stainless steel.Chapter ruleapplies Decision :Basket 1.
72.19 Flat-rolled products ofstainless steel, of
awidth of600mmormore.(a)Chapter rules applies (MOR) Decision :Basket 2.
(b)Change tothisheading from anyother
heading except from heading 72.20
(CAN)
(c)(1)
Flat-rolled products ofthisheading
thathave been cold-reduced by
cold-rolling aredeemed tooriginate in
thecountry where the
cold-reduction hasoccurred;
(2)
Change toonesubheading from
another subheading ofthese headings as
aresult ofcladding isdeemed toconfer
origin.(US)
7219.11-
7219.24-Hot-rolled products (a)Change tothese subheadings only
from headings 72.01 through 72.18
(EC)Decision :Basket 2.
(b)Chapter ruleapplies (MEX)
7219.31-
7219.35-Cold-rolled products Change tothese subheadings onlyfrom
headings 72.01 through 72.18 andfrom
subheadings 7219.11 through 7219.24 (EC)Decision :Basket 2.
7219.31-
7219.90SeeHSdescription Change tothese subheadings from any
other subheading outside thisgroup (MEX)Decision :Basket 2.
ex7219.90 -Plated orcoated products Supplementary criteria arenecessary (EC) Decision :Basket 2.G/RO/W/13/Rev.1
Page231A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.20 Flat-rolled products ofstainless steel, of
awidth oflessthan 600mm.(a)Change tothisheading from anyother
heading except from heading 72.19
(CAN) (JPN)Decision :Basket 2.
(b)Supplementary criteria arenecessary
(CH)Operations involving achange inthethickness orpickling are
substantial (CH)
(c)(1)
Flat-rolled products ofthisheading
thathave been cold-reduced by
cold-rolling aredeemed tooriginate in
thecountry where thecold-reduction
hasoccurred;
(2)
Change toonesubheading from
another subheading ofthese headings as
aresult ofcladding isdeemed toconfer
origin.(US)
7220.11 and
7220.12-Hot-rolled products (a)Change tothese subheadings only
from headings 72.01 through 72.18
(EC)Decision :Basket 2.
(b)Change tothese subheadings from any
other subheading except from
subheadings 7219.11 through 7219.24
(MEX)
7220.20 -
7220.90SeeHSdescription Change tothese subheadings from any
other subheading outside ofthatgroup
except from subheadings 7219.31 through
7219.90 (MEX)Decision :Basket 2.
7220.20 -Cold-rolled products Change tothissubheading onlyfrom
headings 72.01 through 72.18 andfrom
hot-rolled products ofheadings 72.19 and
72.20 (EC)Decision :Basket 2.G/RO/W/13/Rev.1
Page232A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
ex7220.90 -Plated orcoated products Supplementary criteria arenecessary (EC) Decision :Basket 2.
72.21 Bars androds, hot-rolled, inirregularly
wound coils, ofstainless steel.Change tothisheading from anyother
heading, [except from heading 72.22]Decision :Basket 2.
Theexclusion ofheading 72.22 wasopposed byEC
Change tothisheading from heading 72.22 cannot beconsidered
assubstantial transformation because itresults from asimple
process (JPN)
72.22 Other bars androds ofstainless steel;
angles, shapes andsections ofstainless
steel.(a)Change tothisheading from anyother
heading, except from heading 72.21
(JPN) (CAN)Decision :Basket 2.
(b)Change tothisheading from anyother
heading except from headings 72.19
or72.20 (US)
7222.11
7222.19
ex7222.40-Hot-rolled products Change tothese subheadings andsplit
subheading onlyfrom headings 72.01
through 72.18Decision :Basket 2.
7222.20
ex7222.40-Cold-rolled products Change tothese subheadings andsplit
subheading onlyfrom headings 72.01
through 72.18 andfrom hot-rolled products
ofheadings 72.19 through 72.22Decision :Basket 2.
ex7222.30
ex7222.40-Plated orcoated products Supplementary criteria arenecessary (EC) Decision :Basket 2.
Plating andcoating canbeconsidered assubstantial
transformations (EC)G/RO/W/13/Rev.1
Page233A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
72.23 Wire ofstainless steel. (a)Change tothisheading from anyother
heading, except from headings 72.21
through 72.22; or
Change tothisheading from headings
72.21 through 72.22, whether ornot
there isalsoachange from anyother
heading, provided thatthecross-
sectional areaoftherodisreached by
atleast 50% (CAN)Decision :Basket 2.
(b)Change tothisheading onlyfrom
headings 72.01 through 72.18 and
from hot-rolled products ofheadings
72.19 through 72.21 (EC)
(c)Change tothisheading from anyother
heading except from heading 72.21 or
72.22 or
Change tothisheading from heading
72.21 or72.22 provided
supplementary criteria arealso
satisfied (US)
(d)Chapter ruleapplies (JPN)
72.24 Other alloy steel iningots orother
primary forms; semi-finished products
ofother alloy steel.Chapter ruleapplies Decision :Basket 1.
72.25 Flat-rolled products ofother alloy steel,
ofawidth of600mmormore.(a)Change tothesubheadings ofthis
heading from anyother subheading
including another subheading within
thisheading (JPN)Decision :Basket 2.
(b)Change tothisheading from anyother
heading, except from heading 72.26
(CAN)G/RO/W/13/Rev.1
Page234A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)(1)
Flat-rolled products ofthisheading that
have been cold-reduced bycold-rolling
aredeemed tooriginate inthecountry
where thecold-reduction hasoccurred;
(2)
Change toorwithin asubheading of
these headings asaresult ofcladding is
deemed toconfer origin.(US)
ex72.25 Hot-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 (EC)Decision :Basket 2
ex72.25 Cold-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 andfrom
hot-rolled products ofheading 72.25 (EC)Decision :Basket 2.
ex72.25 Plated orcoated Supplementary criteria arenecessary (EC) Decision :Basket 2.
72.26 Flat-rolled products ofother alloy steel,
ofawidth oflessthan 600mm.(a)Change tothesubheading ofthis
heading from anyother subheading
including another subheading within
thisheading, except from heading
72.25 (JPN)Decision :Basket 2.
(b)(1)
Flat-rolled products ofthisheading
thathave been cold-reduced bycold-
rolling aredeemed tooriginate inthe
country where thecold-reduction has
occurred;
(2)
Change toorwithin asubheading of
these headings asaresult ofcladding is
deemed toconfer origin.(US)G/RO/W/13/Rev.1
Page235A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
ex72.26 Hot-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 (EC)Decision :Basket 2.
ex72.26 Cold-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 andfrom
hot-rolled products ofheading 72.25
through 72.26 (EC)Decision :Basket 2.
ex72.26 Plated orcoated products Supplementary criteria arenecessary (EC) Decision :Basket 2.
72.27 Bars androds, hot-rolled, inirregularly
wound coils, ofother alloy steel.Change tothisheading from anyother
heading, [except from heading 72.28]Decision :Basket 2.
Change tothisheading from heading 72.28 cannot beconsidered
assubstantial transformation because itresults from asimple
process (JPN)
Theexclusion ofheading 72.28 wasopposed byECandPH
72.28 Other bars androds ofother alloy steel;
angles, shapes andsections, ofother
alloy steel; hollow drill bars androds, of
alloy ornon-alloy steel.(a)Change tothisheading from anyother
heading, except from heading 72.27
(JPN) (CAN)Decision :Basket 2.
(b)Change tothisheading from anyother
heading except from heading 72.25 or
72.26 (US)
(c)Chapter ruleapplies (IN)
ex72.28 Hot-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 (EC)Decision :Basket 2.
ex72.28 Cold-rolled products Change tothissplitheading onlyfrom
headings 72.01 through 72.24 andfrom
hot-rolled products ofheadings 72.25
through 72.28 (EC)Decision :Basket 2.
ex72.28 Plated orcoated products Supplementary criteria arenecessary (EC) Decision :Basket 2.G/RO/W/13/Rev.1
Page236A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
ex72.28 Hollow drillbarsandrods Change tothissplitheading onlyfrom
headings 72.07, 72.18 or72.24 (EC)Decision :Basket 2.
72.29 Wire ofother alloy steel. (a)Change tothisheading from anyother
heading, except from headings 72.27
through 72.28; or
Change toheading 72.29 from headings
72.27 through 72.28, whether ornot
there isalsoachange from anyother
heading, provided thatthecross-sectional
areaoftherodisreduced byatleast
50% (CAN)Decision :Basket 2.
(b)Change tothisheading onlyfrom
headings 72.01 through 72.24 and
72.27 andfrom hot-rolled products of
headings 72.25 and72.26 (EC)
(c)Change tothisheading from anyother
heading except from headings 72.27
or72.28; or
Change tothisheading from headings
72.27 or72.28 provided supplementary
criteria aresatisfied (US)
(d)Chapter ruleapplies (JPN)
7229.90 -Other Supplementary criteria arenecessary (CH) Decision :Basket 2.
Operations consisting ofcold-drawing andreconditioning are
substantial (CH)G/RO/W/13/Rev.1
Page237CHAPTER 73
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
Chapter 73 Articles ofironorsteel Change totheheadings ofthisChapter
from anyother heading, except the
following :Decision: Basket 1.
73.01 Sheet piling ofironorsteel, whether or
notdrilled, punched ormade from
assembled elements; welded angles,
shapes andsections, ofironorsteel.Change tothisheading from anyother
heading, [except flat-rolled products of
Chapter 72]Decision :Basket 2
Thetextinbrackets wasproposed by(US)
73.02 Railway ortramway track construction
material ofironorsteel, thefollowing :
rails, check-rails andrack rails, switch
blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-
ties), fish-plates, chairs, chair wedges,
soleplates (base plates), railclips,
bedplates, tiesandother material
specialized forjointing orfixing rails.Chapter ruleapplies Decision :Basket 1
73.03 Tubes, pipes andhollow profiles, ofcast
iron
ex73.03 -With alayer ofasphalt /bitumen,
reinforcement materials andconcrete(a)Supplementary criteria arenecessary
(CH) (NO)Decision :Basket 2
Technological process consisting ofcoating theinside and
outside ofpipes withpolyurethane; substantial transformation of
theproperties ofthepipes (CH)G/RO/W/13/Rev.1
Page238A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)Change tothissplitheading from any
other headingProposal (b)wasopposed by(NO) and(CH)
ex73.03 -Other Chapter ruleapplies Decision :Basket 1
73.04 Tubes, pipes andhollow profiles,
seamless, ofiron(other than castiron)
orsteel.a)Chapter ruleapplies Decision :Basket 2
(b)Change tothesubheadings ofthis
heading from anyother subheading
(CAN)
ex7304.10 -Line pipeofakindused foroilorgas
pipelines: With alayer ofasphalt/
bitumen, reinforcement materials and
concrete(a)Supplementary criteria arenecessary
(NO)Decision :Basket 2
(b)Chapter ruleapplies Proposal (b)wasopposed byNO
73.05 Other tubes andpipes (forexample,
welded, riveted orsimilarly closed),
having circular cross-sections, the
external diameter ofwhich exceeds 406.4
mm, ofironorsteel.Thisheading isentirely covered bytheproposals below (SEC)
ex7305.11 -
ex7305.19-Line pipeofakindused foroilorgas
pipelines :With alayer ofasphalt /
bitumen, reinforcement materials and
concrete(a)Supplementary criteria arenecessary
(NO)Decision :Basket 2
(b)Chapter ruleapplies Chapter rulewasopposed by(NO) onlyforthese split
subheadings
ex7305.11 -
ex7305.19--Other Chapter ruleapplies Decision :Basket 1
7305.20 -
7305.90SeeHSdescription Chapter ruleapplies Decision :Basket 1G/RO/W/13/Rev.1
Page239A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.06 Other tubes, pipes andhollow profiles
(forexample, open seam orwelded,
riveted orsimilarly closed), ofironor
steel.Thisheading isentirely covered bytheproposals below (SEC)
ex7306.10 -Line pipeofakindused foroilorgas
pipelines :With alayer ofasphalt /
bitumen, reinforcement materials and
concrete(a)Supplementary criteria arenecessary
(NO)Decision :Basket 2
(b)Chapter ruleapplies Chapter rulewasopposed byNOonlyforthissplitsubheading
ex7306.10 --Other Chapter ruleapplies Decision :Basket 1
7306.20 -
7306.90SeeHSdescription Chapter ruleapplies Decision :Basket 1
73.07 Tube orpipe fittings (forexample,
couplings, elbows, sleeves), ofironor
steel.Chapter ruleapplies Decision :Basket 1G/RO/W/13/Rev.1
Page240A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.08 Structures (excluding prefabricated
buildings ofheading No.94.06) and
parts ofstructures (forexample, bridges
andbridge-sections, lock-gates, towers,
lattice masts, roofs, roofing
frame-works, doors andwindows and
their frames andthresholds fordoors,
shutters, balustrades, pillars and
columns), ofironorsteel; plates, rods,
angles, shapes, sections, tubes andthe
like, prepared foruseinstructures, of
ironorsteel.(a)Chapter ruleapplies
(b)Change tothisheading from anyother
heading, except forchanges resulting
from thefollowing processes,
performed onangles, shapes or
sections ofheading 72.16 :
(1)
Drilling, punching, notching, cutting,
cambering, orsweeping, whether
performed individually orin
combination;
(2)
Adding attachments orweldments for
composite construction;
(3)
Adding attachments forhandling
purposes;
(4)
Adding weldments, connectors or
attachments toH-sections or
I-sections, provided thatthemaximum
dimension oftheweldments,
connectors orattachments isnot
greater thanthedimension between
theinner surfaces oftheflanges ofthe
H-sections orI-sections;
(5)
Painting, galvanizing, orotherwise
coating; or
(6)
Adding asimple baseplate without
stiffening elements, individually orin
combination withdrilling, punching,
notching orcutting, tocreate anarticle
suitable asacolumn (CAN)Decision :Basket 2G/RO/W/13/Rev.1
Page241A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(c)Change tothisheading from anyother
heading, except forchanges resulting
from thefollowing process,
performed onangles, shapes or
sections ofheading 72.16 :
-Adding attachments forhandling
purposes; (IN)(PH)
(ex73.08)
(ex73.08.90)Plates, rods, angles, shapes, sections, tubes
andthelike, prepared foruseinstructures,
ofironorsteel (EC) (US) (NO)(a)Change tothissplitheading from any
other heading, except from
subheading 7301.20 (EC) (NO)Decision :Basket 2
ECconsider thattheproducts mentioned incolumn Bare
covered byasplitheading, while USpropose touseonlyasplit
subheading
(b)Change tothissplitsubheading from
anyother heading, except from
headings 72.08 through 72.16, 73.01
or73.04 through 73.06 (US)
ex7308.90 -Other parts ofstructures (CH) (US) (a)Supplementary criteria arenecessary
(CH)Decision :Basket 2
Operations leading tosubstantial transformation areeffected
without achange ofsubheading (CH)
(b)Change tothissplitsubheading from
anyother heading (US)
73.09 Reservoirs, tanks, vatsandsimilar
containers foranymaterial (other than
compressed orliquefied gas), ofironor
steel, ofacapacity exceeding 300l,
whether ornotlined orheat-insulated,
butnotfitted with mechanical or
thermal equipment.Chapter ruleapplies Decision :Basket 1G/RO/W/13/Rev.1
Page242A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.10 Tanks, casks, drums, cans, boxes and
similar containers, foranymaterial
(other than compressed orliquefied gas),
ofironorsteel, ofacapacity not
exceeding 300l,whether ornotlined or
heat-insulated, butnotfitted with
mechanical orthermal equipment.Chapter ruleapplies Decision :Basket 1
73.11 Containers forcompressed orliquefied
gas,ofironorsteel.Chapter ruleapplies Decision :Basket 1
73.12 Stranded wire, ropes, cables, plaited
bands, slings andthelike, ofironor
steel, notelectrically insulated.Change tothisheading from anyother
heading, [except from headings 72.17,
72.23 or72.29]Decision :Basket 2
Thebracketed textwasproposed byCAN.
73.13 Barbed wire ofironorsteel; twisted
hoop orsingle flatwire, barbed ornot,
andloosely twisted double wire, ofa
kind used forfencing, ofironorsteel.Chapter ruleapplies Decision :Basket 1
73.14 Cloth (including endless bands), grill,
netting andfencing, ofironorsteel
wire; expanded metal ofironorsteel.
7314.12 -
7314.41SeeHSdescription Chapter ruleapplies Decision :Basket 1
7314.42 -
7214.49SeeHSdescription (a)Change tothese subheadings from any
other subheading (AU)Decision :Basket 2
(b)Change tothese subheadings from any
other heading
7314.50 -Expanded metal (a)Supplementary criteria arenecessary
(ARG) (CL)Decision :Basket 2
Itisfeltthattheprocessing ofsheet orstripironorsteel toform
"expanded metal" canberegarded assubstantial transformation
given thatadifferent product (similar tomesh) isobtained which
issuitable foradifferent, more limited usethanthesheet or
strip metal from which itisobtained. (ARG/CL)G/RO/W/13/Rev.1
Page243A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)Change tothissubheading from any
other heading
73.15 Chain andparts thereof, ofironorsteel. (a)Supplementary criteria arenecessary
(EC)Decision :Basket 2
Under certain conditions, themanufacture ofchain ofthis
heading byassembly ofparts classified inthissame heading can
beconsidered asasubstantial transformation (EC)
(b)Change tosubheadings ofthisheading
from anyother subheading including
another subheading within thisheading
(CAN)
7315.11 -
7315.12SeeHSdescription (a)Change tothese subheadings from any
other heading orfrom subheading
7315.19 (JPN)Decision :Basket 2
Change from parts ofsubheading 7315.19 isdeemed tobea
substantial transformation (JPN)
(b)Change tothese subheadings from
7315.19 or7315.90 (US)
7315.19 --Parts Change tothissubheading from anyother
heading (JPN)Decision :Basket 2
7315.20 -
7315.89SeeHSdescription (a)Change tothese subheadings from any
other heading; or
Change tothese subheadings from
subheading 7315.90 (JPN)Decision :Basket 2
Change from parts ofsubheading 7315.90 isdeemed tobea
substantial transformation (JPN)
(b)Change tothese subheadings from
7315.19 or7315.90 (US)
7315.90 -Other parts Change tothissubheading from anyother
heading (JPN)Decision :Basket 2G/RO/W/13/Rev.1
Page244A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.16 Anchors, grapnels andparts thereof, of
ironorsteel.Change tothisheading from anyother
heading, [except from heading 73.12 or
73.15], [orchange togoods ofthisheading
from parts ofthesame heading]Decision :Basket 2
Thefirstbracketed textwasproposed by(CAN) and(JPN) and
opposed by(PH) (NO) and(EC)
Thesecond bracketed textwasproposed byseveral countries
73.17 Nails, tacks, drawing pins, corrugated
nails, staples (other than those of
heading No.83.05) andsimilar articles,
ofironorsteel, whether ornotwith
heads ofother material, butexcluding
such articles with heads ofcopper.Change tothisheading from anyother
heading,[or change togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries
73.18 Screws, bolts, nuts, coach screws, screw
hooks, rivets, cotters, cotter-pins,
washers (including spring washers) and
similar articles, ofironorsteel.Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries
ex7318.19 --Cotter pins(CH) (a)Change tothissplitsubheading from
anyother subheading (CH)Decision :Basket 2
Operations leading tosubstantial transformation ofgoods of
other subheadings areeffected (CH)
(b)Change tothissplitsubheading from
anyother headingProposal (b)wasopposed onlybyCH
73.19 Sewing needles, knitting needles,
bodkins, crochet hooks, embroidery
stilettos andsimilar articles, forusein
thehand, ofironorsteel; safety pins
andother pinsofironorsteel, not
elsewhere specified orincluded.Chapter ruleapplies Decision :Basket 1
73.20 Springs andleaves forsprings, ofiron
orsteel.Chapter ruleapplies
Decision :Basket 1G/RO/W/13/Rev.1
Page245A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
73.21 Stoves, ranges, grates, cookers
(including those with subsidiary boilers
forcentral heating), barbecues, braziers,
gas-rings, plate warmers andsimilar
non-electric domestic appliances, and
parts thereof, ofironorsteel.Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthissame heading can
beconsidered asasubstantial transformation (EC)
Thebracketed textwasproposed byseveral countries
7321.11 -
7321.83SeeHSdescription (a)Change tothese subheadings from any
other subheading, including another
subheading within thisgroup (CAN)Decision :Basket 2
(b)Change tothese subheadings from
subheading 7321.90 (US)
7321.90 -Parts Achange tothissubheading from any
other heading (CAN)Decision :Basket 2
73.22 Radiators forcentral heating, not
electrically heated, andparts thereof, of
ironorsteel; airheaters andhotair
distributors (including distributors which
canalsodistribute fresh ofconditioned
air), notelectrically heated,
incorporating amotor-driven fanor
blower, andparts thereof, ofironor
steelChange tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthissame heading can
beconsidered asasubstantial transformation (EC)
Thebracketed textwasproposed byseveral countries.
73.23 Table, kitchen orother household
articles andparts thereof, ofironor
steel; ironorsteel wool; potscourers
andscouring orpolishing pads, gloves
andthelike, ofironorsteel.Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries
73.24 Sanitary ware andparts thereof, ofiron
orsteel.(a)Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame
heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries.G/RO/W/13/Rev.1
Page246A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhich:Remarks orjustification oftheprevious columns
(b)Change tothesubheadings ofthis
heading from anyother subheading,
including another subheading within
thisheading (CAN)
73.25 Other castarticles ofironorsteel. Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries.
73.26 Other articles ofironorsteel. Change tothisheading from anyother
heading, [orchange togoods ofthis
heading from parts ofthesame heading]Decision :Basket 2
Thebracketed textwasproposed byseveral countries.
7326.90 -Other Change tothissubheading from subheading
7326.19 (US)Decision :Basket 2G/RO/W/13/Rev.1
Page247CHAPTER 74
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 74 Copper andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Decisions asspecified forheadings orsubheadings
74.01 Copper mattes; cement copper
(precipitated copper).Change tothisheading from anyother
headingBasket 1
74.02 Unrefined copper; copper anodes for
electrolytic refining.Change tothisheading from anyother
headingBasket 1
74.03 Refined copper andcopper alloys,
unwrought.Proposals asindicated forsubheadings Decisions asspecified forsubheadings
-Refined copper :
7403.11 --Cathodes andsections ofcathodes Change tothissubeading from anyother
headingBasket 1*
7403.12 --Wire-bars Change tothissubeading from anyother
headingBasket 1*
7403.13 --Billets Change tothissubeading from anyother
headingBasket 1*
7403.19 --Other Change tothissubeading from anyother
headingBasket 1*
-Copper alloys :
*Chile andMorocco reserve their positionsG/RO/W/13/Rev.1
Page248A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7403.21 --Copper-zinc basealloys (brass) a)Change tothissubheading from
subheadings 7403.11 to7403.19 ofthis
heading (EC)(NOR)Basket 2
Themanufacture ofcopper alloy ofthese subheadings from
unwrought refined copper products ofthesame heading canbe
considered asasubstantial transformation (EC)
b)Change tothissubheading from any
other subheading (CH)(MEX)Foundry alloying ofcopper andzincconstitutes substantial
transformation (CH)
c)Change tothissubeading from any
other heading (CAN) (JPN) (US)
(KOR)
7403.22 --Copper-tin basealloys (bronze) a)Change tothissubheading from
subheadings 7403.11 to7403.19 ofthis
heading (EC)(NOR)Basket 2
Themanufacture ofcopper alloy ofthese subheadings from
unwrought refined copper products ofthesame heading canbe
considered asasubstantial transformation (EC)
b)Change tothissubheading from any
other subheading (CH)(MEX)Foundry alloying ofcopper andzincconstitutes substantial
transformation (CH)
c)Change tothissubeading from any
other heading (CAN) (JPN) (US)
(KOR)
7403.23 --Copper-nickel basealloys (cupro-nickel)
orcopper-nickel-zinc basealloys (nickel
silver)a)Change tothissubheading from
subheadings 7403.11 to7403.19 ofthis
heading (EC) (NOR)Basket 2
Themanufacture ofcopper alloy ofthese subheadings from
unwrought refined copper products ofthesame heading canbe
considered asasubstantial transformation (EC)
b)Change tothissubheading from any
other subheading (CH)(MEX)Foundry alloying ofcopper andzincconstitutes substantial
transformation (CH)
c)Change tothissubeading from any
other heading (CAN) (JPN) (US)
(KOR)G/RO/W/13/Rev.1
Page249A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7403.29 --Other copper alloys (other thanmaster
alloys ofheading No.74.05)a)Change tothissubheading from
subheadings 7403.11 to7403.19 ofthis
heading (EC)(NOR)Basket 2
Themanufacture ofcopper alloy ofthese subheadings from
unwrought refined copper products ofthesame heading canbe
considered asasubstantial transformation (EC)
b)Change tothissubheading from any
other subheading (CH)(MEX)Foundry alloying ofcopper andzincconstitutes substantial
transformation (CH)
c)Change tothissubeading from any
other heading (CAN) (JPN) (US)
(KOR)
74.04 Copper waste andscrap. Change tothisheading from anyother
heading/wholly obtained goodsBasket 1**
74.05 Master alloys ofcopper. Change tothisheading from anyother
headingBasket 1
74.06 Copper powders andflakes. Proposals asindicated forsubheadings Decisions asspecified forthesubheadings
7406.10 -Powders ofnon-lamellar structure (a)Change tothissubheading from any
other subheading (MEX)Basket 2
(b)CTH (CAN) (JPN) (US)
(c)Supplementary criteria arenecessary
(CH)(EC)Themanufactures ofpowder from flakes constitutes substantial
transformation (CH)
**Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.1
Page250A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7406.20 -Powders oflamellar structure; flakes (a)CTH (CAN) (US) (JPN) (MEX) Basket 2
(b)Supplementary criteria arenecessary
(EC)(CH)
74.07 Copper bars, rods andprofiles. Change tothisheading from anyother
heading,
[except from castorsintered materials of
heading 74.03 (EC)]Basket 1
Basket 2forbracketed text
Themanufacture ofcopper bars, rodsandprofiles ofthissplit
heading from castorsintered materials ofheading 74.03 cannot
beconsidered asasubstantial transformation (EC)
74.08 Copper wire. (a)Achange toheading 74.08 from any
other heading, except from heading
74.07; or
Achange toheading 74.08 from
heading 74.07, whether ornotthere is
alsoachange from anyother heading,
provided thatthecross-sectional areaof
therodisreduced byatleast 50%
(CAN)(NZ)Basket 2
(b)Achange toheading 74.08 from any
other heading except from heading
74.07 (US)(MEX)
(c)CTH (CH) (JPN) (EC)
74.09 Copper plates, sheets andstrip, ofa
thickness exceeding 0.15 mm.(a)Change tothisheading from anyother
heading (CAN) (CH) (JPN) (US)
(MEX)Basket 2
(b)CTH withexceptions (EC) (NOR)
ex74.09 Copper plates, sheets andstrip, ofa
thickness exceeding 0.15 mm, cold-rolled
(EC)Supplementary criteria arenecessary
(EC)(NOR)Basket 2
Cold-rolling canbeconsidered asasubstantial transformation
(EC)G/RO/W/13/Rev.1
Page251A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
74.10 Copper foil(whether ornotprinted or
backed with paper, paperboard, plastics
orsimilar backing materials) ofa
thickness (excluding anybacking) not
exceeding 0.15 mm.(a)Achange toheading 74.10 from any
other heading except from heading
74.09 when thesource material hasa
thickness oflessthan5mm
(MEX)(US)(KEN)Basket 2
(b)CTH (CAN) (CH) (JPN)
74.11 Copper tubes andpipes. Change tothisheading from anyother
headingBasket 1
74.12 Copper tube orpipe fittings (for
example, couplings, elbows, sleeves).Change tothisheading from anyother
headingBasket 1
74.13 Stranded wire, cables, plaited bands and
thelike, ofcopper, notelectrically
insulated.Change tothisheading from anyother
headingBasket 1
74.14 Cloth (including endless bands), grill
andnetting, ofcopper wire; expanded
metal ofcopper.Change tothisheading from anyother
headingBasket 1
74.15 Nails, tacks, drawing pins, staples (other
than those ofheading No.83.05) and
similar articles, ofcopper orofironor
steel with heads ofcopper; screws, bolts,
nuts, screw hooks, rivets, cotters, cotter-
pins, washers (including spring washers)
andsimilar articles, ofcopper.Change tothisheading from anyother
headingBasket 1
74.16 Copper springs. Change tothisheading from anyother
headingBasket 1
74.17 Cooking orheating apparatus ofakind
used fordomestic purposes, non-electric,
andparts thereof, ofcopper.Change tothisheading from anyother
heading;
[or,under certain conditions, the
manufacture ofproducts ofthisheading by
assembly ofparts classified inthisheading,
(EC) (CH)]Basket 1
Basket 2forbracketed text
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthesame heading can
beconsidered assubstantial transformation (EC)G/RO/W/13/Rev.1
Page252A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
74.18 Table, kitchen orother household
articles andparts thereof, ofcopper; pot
scourers andscouring orpolishing pads,
gloves andthelike, ofcopper; sanitary
ware andparts thereof, ofcopper.Change tothisheading from anyother
heading;
[or,under certain conditions, the
manufacture ofproducts ofthisheading by
assembly ofparts classified inthisheading,
(EC) (CH)]Basket 1
Basket 2forbracketed text
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthissame heading can
beconsidered assubstantial transformation (EC)
74.19 Other articles ofcopper . Proposals asindicated forsubheadings Decisions asspecified forthesubheadings
7419.10 -Chain andparts thereof (a)Supplementary criteria arenecessary
(EC)Basket 2
Under certain conditions, themanufacture ofproducts ofthis
heading byassembly ofparts classified inthissame heading can
beconsidered assubstantial transformation (EC)
(b)CTH (CH)
(c)CTSH (CAN) (US) (JPN) (MEX)
-Other :G/RO/W/13/Rev.1
Page253A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7419.91 --Cast, moulded, stamped orforged, but
notfurther worked(a)CTH (CH) (EC) Basket 2
(b)CTSH (CAN) (US) (JPN) (MEX)
7419.99 --Other (a)Supplementary criteria areneccesary
(EC)Basket 2
Under certain conditions, themanufacture ofproducts ofthese
headings byassembly ofparts classified inthese same headings
canbeconsidered asasubstantial transformation (EC)
(b)CTSH (CAN) (JPN) (US) (MEX)
(c)CTH (CH)G/RO/W/13/Rev.1
Page254CHAPTER 75
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 75 Nickel andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1
75.01 Nickel mattes, nickel oxide sinters and
other intermediate products ofnickel
metallurgy.Change tothisheading from anyother
heading;
[orchanges within thisheading from
mattes andsinters (EC)(KOR)]Basket 1
Basket 2forbracketed text
Themanufacture ofmattes andsinters containing 90%,ormore
ofnickel ofthissplitheading from mattes orsinters containing
notmore than75%ofnickel classified inthisheading canbe
considered asasubstantial transformation (EC)
75.02 Unwrought nickel. Proposals asindicated forsubheadings Decisions asspecified forsubheadings
7502.10 -Nickel, notalloyed Change tothissubheading from anyother
headingBasket 1
7502.20 -Nickel alloys (a)Change tothissubheading from any
other subheading (EC)(MEX)Basket 2
Themanufacture ofunwrought nickel alloys, ofthissubheading
from unwrought nickel, notalloyed, ofthisheading canbe
considered asasubstantial transformation (EC)
(b)CTH (CAN) (CH) (US) (JPN)
75.03 Nickel waste andscrap. Change tothisheading from anyother
heading/wholly obtained goodsBasket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.1
Page255A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
75.04 Nickel powders andflakes. Change tothisheading from anyother
heading;
[orthemanufacture ofpowders from
flakes (EC)(CH)]Basket 1
Basket 2forbracketed text
Themanufacture ofpowder from flakes constitutes substantial
transformation withfoundry andatomizing operations (CH)
75.05 Nickel bars, rods, profiles andwire. Proposals asindicated forsubheadings Decisions asspecified forsubheadings
-Bars, rodsandprofiles
7505.11 --Ofnickel notalloyed (a)Change tothissubheading from any
other subheading (CAN)(MEX)(JPN)Basket 2
(b) Change tothissubheading except
from castorsintered materials of
heading 75.02 (EC)Themanufacture ofnickel bars, rodsandprofiles ofthis
subheading from castorsintered materials ofheading 75.02
cannot beconsidered asasubstantial transformation (EC)
(c) CTH (CH) (US)
7505.12 -- Ofnickel alloys (a) Change tothissubheading from any
other subheading (CAN)(MEX)(JPN)Basket 2
(b) Change tothissubheading except
from castorsintered materials of
heading 75.02 (EC)Themanufacture ofnickel bars, rodsandprofiles ofthis
subheading from castorsintered materials ofheading 75.02
cannot beconsidered asasubstantial transformation (EC)
(c) CTH (US) (CH)
WireG/RO/W/13/Rev.1
Page256A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7505.21
and
7505.22--Ofnickel notalloyed
--Ofnickel alloys(a)Achange tothese subheadings from
anyother subheading, except from
subheadings 7505.11 through
7505.12; or
Achange tothese subheadings from
subheadings 7505.11 through
7505.12, whether ornotthere isalso
achange from anyother subheading,
provided thatthecross-sectional area
oftherodisreduced byatleast 50%
(CAN)(MEX)Basket 2
(b)Change tothese subheadings from the
preceding subheadings ofthisheading
(EC)Themanufacture ofwire ofthese subheadings from barsand
profiles ofthesame heading canbeconsidered asasubstantial
transformation (EC)
(c)CTH (CH)
(d)Change tothese subheadings from any
other subheading, except from
subheadings 7505.11 through 7505.12
(US)
(e)CTSH (JPN)
75.06 Nickel plates, sheets, strip andfoil. (a)Achange toheading 75.06 from any
other heading; or
Achange tofoilofheading 75.06 ofa
thickness of0.15 mmorlessfrom
anyother good ofheading 75.06,
whether ornotthere isalsoachange
from anyother heading, provided that
thethickness ofthegood isreduced
byatleast 50% (CAN) (MEX)Basket 2
(b)CTH (CH)
(c)CTH withsupplementary criteria (EC)
(US) (JPN)G/RO/W/13/Rev.1
Page257A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex75.06 Nickel plates, sheets, strip andfoil,except
nickel foilofathickness lessthan0.15
mm(JPN)Change tothissplitheading from anyother
heading (JPN)Basket 2
ex75.06 Nickel foilofathickness lessthan0.15
mm(JPN), or
Nickel foil(US) (EC)(a)Change tothissplitheading from any
other heading; or
Change tothissplitheading from any
other splitheading (JPN)Basket 2
Change tofoilofathickness lessthan0.15 mmfrom plates,
sheets, strip andfoilover 0.15 mmisdeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
(b)Supplementary criteria arenecessary
(EC)
(c)Achange tofoilofheading 75.06
from within thatheading isdeemed to
confer origin, ifthere hasbeen a
reduction inthethickness ofthe
source product byatleast 50percent
(US)
75.07 Nickel tubes, pipes andtube orpipe
fittings (forexample, couplings, elbows,
sleeves).Proposals asindicated forsubheadings Decisions asspecified forthesubheadings
-Tubes andpipes :
7507.11 --Ofnickel, notalloyed (a)Change tothissubheading from any
other subheading (CAN) (JPN)
(MEX)Basket 2
(b)CTH (EC) (CH) (US)
7507.12 --Ofnickel alloys (a)Change tothissubheading from any
other subheading (CAN) (JPN)
(MEX)Basket 2
(b)CTH (EC) (CH) (US)G/RO/W/13/Rev.1
Page258A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
7507.20 -Tube orpipefittings (a)Change tothissubheading from any
other subheading
(CAN)(MEX)(US)(JPN)Basket 2
(b)CTH (EC) (CH)
75.08 Other articles ofnickel. Proposals asindicated forsubheadings and
splitheadingDecisions asspecified forthesubheadings andsplitheading
ex75.08 Anodes forgalvanization (EC) Change tothissplitheading from anyother
heading, except from anodes ofheading
75.02 (EC)Basket 2
Themanufacture ofanodes forgalvanization ofthissplitheading
from anodes classified inheading 75.02 cannot beconsidered as
asubstantial transformation (EC)
7508.10 -Cloth, grillandnetting, ofnickel wire (a)CTH (EC) (CH) Basket 2
(b)CTSH (CAN) (US) (JPN) (MEX)
7508.90 -Other (a)CTH (CH) Basket 2
(b)CTH withexceptions (EC)
(c)CTSH (US) (JPN) (MEX) (CAN)G/RO/W/13/Rev.1
Page259CHAPTER 76
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 76 Aluminium andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Decisions asspecified forheadings orsubheadings
76.01 Unwrought aluminium. Proposals asindicated forsubheadings and
splitsubheadings.Decisions asspecified forsubheadings andsplitsubheading
7601.10 -Aluminium, notalloyed (a)CTH (CAN) (CH) (US) (JPN) (MEX) Basket 2
(b)CTH withexceptions (EC)
ex7601.10 -Aluminium ofapurity of99,9 %or
more, notalloyed (EC)Change tothissplitsubheading from any
other splitsubheading ofthisheading
(EC)(KOR)(NOR)Basket 2
Themanufacture ofaluminium, notalloyed, ofapurity of99,9
%ormore, ofthissplitsubheading, bypurification of
aluminium notalloyed ofthissubheading, canbeconsidered asa
substantial transformation (EC)
7601.20 -Aluminium alloys (a)Change tothissubheading from any
other subheading (EC) (KOR) (NOR)Basket 2
Themanufacture ofunwrought aluminium alloys ofthis
subheading from aluminium notalloyed ofthisheading canbe
considered asasubstantial transformation (EC)
(b)CTH (CAN) (CH) (US) (JPN) (MEX)
76.02 Aluminium waste andscrap. Change tothisheading from anyother
heading /Wholly obtained goodsBasket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.1
Page260A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
76.03 Aluminium powders andflakes. Change tothisheading from anyother
heading;
[orthemanufacture ofpowders from
flakes (CH)(EC)]Basket 1
Basket 2forbracketed text
Themanufacture ofpowder from flakes constitutes substantial
transformation withfoundry andatomizing operations (CH)
76.04 Aluminium bars, rods andprofiles. Change tothisheading from anyother
heading;
[except from castorsintered materials of
heading 76.01 (EC)]Basket 1
Basket 2forbracketed text
Themanufacture ofbarsandprofiles ofthissplitheading from
casted orsintered materials ofheading 76.01 cannot be
considered asasubstantial transformation (EC)
76.05 Aluminium wire. (a)Change tothisheading from anyother
heading, except heading 76.04 (US)Basket 2
(b)Achange toheading 76.05 from any
other heading, except from heading
76.04; or
Achange toheading 76.05 from
heading 76.04, whether ornotthere is
alsoachange from anyother heading,
provided thatthecross-sectional area
oftherodisreduced byatleast 50%
(CAN)(MEX)
(c)CTH (CH) (EC) (JPN) (NOR)
76.06 Aluminium plates, sheets andstrip, ofa
thickness exceeding 0.2mm.Change tothisheading from anyother
heading.Basket 1
76.07 Aluminium foil(whether ornotprinted
orbacked with paper, paperboard,
plastics orsimilar backing materials) of
athickness (excluding anybacking) not
exceeding 0.2mm.(a)CTH (CAN) (CH) (EC) (JPN) (MEX) Basket 2G/RO/W/13/Rev.1
Page261A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Achange tofoilofheading 76.07
from heading 76.06 isdeemed to
confer origin, ifthere hasbeen a
reduction inthethickness ofthe
source product byatleast 50percent
(US)
76.08 Aluminium tubes andpipes Change tothisheading from anyother
heading;
[orchange from tubes andpipes tocold-
drawn tubes andpipes (EC)];
[ormanufacture ofcold-drawn tubes and
pipes from other tubes andpipes ofthe
same heading. (EC)]Basket 1
Basket 2forbracketed text
Under certain conditions, themanufacture ofcold-drawn tubes
andpipes ofthissplitheading from other tubes andpipes ofthis
heading canbeconsidered asasubstantial transformation (EC)
76.09 Aluminium tube orpipe fittings (for
example, couplings, elbows, sleeves).Change tothisheading from anyother
heading.Basket 1
76.10 Aluminium structures (excluding
prefabricated buildings ofheading 94.06)
andparts ofstructures (forexample,
bridges andbridge-sections, towers,
lattice masts, roofs, roofing frameworks,
doors andwindows andtheir frames and
thresholds fordoors, balustrades, pillars
andcolumns); aluminium plates, rods,
profiles, tubes andthelike, prepared for
useinstructures(a)CTH (CAN) (CH) (JPN) (MEX) Basket 2
(b)CTH withexceptions (EC) (US)
ex76.10 Aluminium plates, rods, profiles, tubes and
thelike, prepared foruseinstructures
(EC)Thechange-of-heading ruleapplies, except
inthecaseofcertain headings (EC)Basket 2
Thepreparation ofplates, rods, etc.ofother headings of
Chapter 76foruseinstructures isnotconsidered tobea
substantial transformation (EC)G/RO/W/13/Rev.1
Page262A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
ex76.10 (1)Structures andparts ofstructures
aluminium (US)(1)Achange tostructures andparts of
structures ofthisheading from flat-
rolled products, bars, rods, angles,
shapes, sections, pipes, tubes, hollow
profiles andthelikeprepared foruse
instructures orparts ofstructures of
subheading 7610.90, isdeemed to
confer origin (US)Basket 2
(2)Flat-rolled products, bars, rods,
angles, shapes, sections, pipes, tubes,
hollow profiles andthelike, of
aluminium, prepared forusein
structures orparts ofstructures (US)(2)Achange toflat-rolled products, bars,
rods, angles, shapes, sections, pipes,
tubes, hollow profiles andthelike
prepared foruseinstructures of
subheading 7610.90, from headings
76.04 through 76.06, 76.08, or76.09
isnotdeemed toconfer origin (US)
76.11 Aluminium reservoirs, tanks, vatsand
similar containers, foranymaterial
(other than compressed orliquefied gas),
ofacapacity exceeding 300l,whether or
notlined orheat-insulated, butnotfitted
with mechanical orthermal equipment.Change tothisheading from anyother
heading.Basket 1
76.12 Aluminium casks, drums, cans, boxes
andsimilar containers (including rigid or
collapsible tubular containers), forany
material (other than compressed or
liquefied gas), ofacapacity not
exceeding 300l,whether ornotlined or
heat-insulated, butnotfitted with
mechanical orthermal equipment.Change tothisheading from anyother
heading;
[except from heading 76.07 (AUS)]Basket 1
Basket 2forbracketed text
76.13 Aluminium containers forcompressed or
liquefied gas.Change tothisheading from anyother
heading.Basket 1
76.14 Stranded wire, cables, plaited bands and
thelike, ofaluminium, notelectrically
insulated.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page263A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
76.15 Table, kitchen orother household
articles andparts thereof, ofaluminium;
potscourers andscouring orpolishing
pads, gloves andthelike, ofaluminium;
sanitary ware andparts thereof, of
aluminium.Change tothisheading from anyother
heading;
[orchanges within thesubheadings ofthis
heading (MEX)(CH)]Basket 1
Basket 2forbracketed text
-Table, kitchen orother household articles
andparts thereof; potscourers and
scouring orpolishing pads, gloves and
thelike:Proposals asspecified forheading. Decisions asspecified forheading.
7615.11 --Potscourers andscouring orpolishing
pads, gloves andthelike
7615.19 --Other
7615.20 -Sanitary ware andparts thereof
76.16 Other articles ofaluminium . Proposals asindicated forsubheadings and
splitsubheadings.Decisions asspecified forthesubheadings andsplitsubheadings
7616.10 -Nails, tacks, staples (other thanthose of
heading 83.05), screws, bolts, nuts,
screw hooks, rivets, cotters, cotter-pins,
washers andsimilar articles(a)CTH (CAN) (EC) (US) Basket 2
(b)CTSH (JPN) (MEX)
(c)CTH withexceptions (CH)
ex7616.10 -Nails, tacks, staples (other thanthose of
heading 83.05), screws, bolts, nuts,
screw hooks, rivets, cotters, cotter-pins,
washers andsimilar articles, turned in
aluminium (CH)Supplementary criteria arenecessary (CH) Basket 2
-Other
7616.91 --Cloth, grill, netting andfencing, of
aluminium wire(a)CTH (CAN) (EC) (CH) (US) Basket 2G/RO/W/13/Rev.1
Page264A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)CTSH (JPN) (MEX)
7616.99 --Other (a)Supplementary criteria arenecessary
(CH)Basket 2
(b)CTH (CAN) (EC) (US)
(c)CTSH (JPN) (MEX)G/RO/W/13/Rev.1
Page265CHAPTER 78
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 78 Lead andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Decisions asspecified forheadings orsubheadings
78.01 Unwrought lead. Proposals asindicated forsubheadings and
splitsubheadings.Decisions asspecified forsubheadings andsplitsubheadings
7801.10 -Refined lead (a)Change tothissubheading from any
other
subheading (EC)(MEX)(KOR)Basket 2
Themanufacture ofunwrought refined leadofthissubheading
from unrefined leadofthisheading canbeconsidered asa
substantial transformation (EC)
(b)CTH (CAN) (CH) (US) (JPN)
-Other :
7801.91 --Containing byweight antimony asthe
principal other elementChange tothissubheading from anyother
heading.Basket 1
7801.99 --Other (a)CTH (CAN) (CH) (US) (JPN) (MEX) Basket 2
(b)CTH withexceptions (EC)
ex7801.99 --Alloys (EC) Change tothissplitsubheading from any
other subheading (EC)Basket 2
Themanufacture ofunwrought leadalloys ofthissplit
subheading from unrefined leadofthisheading canbe
considered asasubstantial transformation (EC)
78.02 Lead waste andscrap Change tothisheading from anyother
heading/wholly obtained goods.Basket 1*
*Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.1
Page266A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
78.03 Lead bars, rods, profiles andwire. Change tothisheading from anyother
heading,
[change toleadwire ofthisheading
from leadbars, rodsorprofiles ofthe
same heading (CAN) (JPN)]Basket 1
Basket 2forbracketed text
78.04 Lead plates, sheets, strip andfoil;lead
powders andflakes.Proposals asindicated forsplitheading,
subheadings andsplitsubheading.Decisions asspecified inthesplitheading, subheading andsplit
subheading
ex78.04 Lead foil(EC) (a)Change tothissplitheading from any
other splitheading ofthisheading
(EC)Basket 2
Themanufacture offoilsofthissplitheading from leadplates,
sheets orstrip ofthisheading canbeconsidered asasubstantial
transformation (EC)
(b)Achange tofoilofsubheading
7804.11 from subheading 7804.19 is
deemed toconfer origin, ifthere has
been areduction inthethickness of
thesource product byatleast 50
percent (US)
-Plates, sheets, strip andfoil:
7804.11 --Sheets, stripandfoilofathickness
(excluding anybacking) notexceeding
0.2mm(a)Change tothissubheading from any
other subheading except 7804.19; or
Achange tofoilofthissubheading
from anyother good ofheading 78.04
(CAN)Basket 2
(b)CTH (EC) (CH) (US)
(c)CTSH (JPN)G/RO/W/13/Rev.1
Page267A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothissubheading from any
other subheading;
Change tothefollowing goods ofthis
subheading from anyother good of
thissubheading, whether ornotthere
isalsoachange from another
subheading :plates, except from
sheets orstrips; sheets, except from
plates orstrips; strips, except from
plates orsheets; foil(MEX)
7804.19 --Other (a)Change tothissubheading from any
other subheading except 7804.11
(CAN)Basket 2
(b)CTH (EC) (CH) (US)
(c)CTSH (JPN) (MEX)
(d)Change tothissubheading from any
other subheading;
Change tothefollowing goods ofthis
subheading from anyother good of
thissubheading, whether ornotthere
isalsoachange from another
subheading :plates, except from
sheets orstrips; sheets, except from
plates orstrips; strips, except from
plates orsheets; foil(MEX)
7804.20 -Powders andflakes (a)Supplementary criteria arenecessary
(EC)Basket 2
(b)Change tosubheading 7804.20 from
anyother subheading (CAN) (JPN)
(c)CTH (CH) (US)G/RO/W/13/Rev.1
Page268A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothissubheading from any
other subheading; orchange tothe
following goods ofthissubheading
from anyother good ofthis
subheading, whether ornotthere is
alsoachange from another
subheading :powder, except from
flakes; flakes, except from powder
(MEX)
78.05 Lead tubes, pipes andtube orpipe
fittings (forexample, couplings, elbows,
sleeves).Change tothisheading from anyother
heading; or
[Changes within thisheading from tubes
andpipes tofittings andfrom fittings to
tubes andpipes (CAN)(US)(JPN)]Basket 1
Basket 2forbracketed text
Change within thisheading canbedeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
78.06 Other articles oflead. Change tothisheading from anyother
headingBasket 1G/RO/W/13/Rev.1
Page269CHAPTER 79
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 79 Zinc andarticles thereof Change totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1
79.01 Unwrought zinc. Achange tothisheading from anyother
heading
[Change tosubheading 7901.20 from any
other subheading (EC)(MEX)]Basket 1
Basket 2forbracketed text
Themanufacture ofunwrought zincalloys ofthissubheading
from unalloyed zincofthisheading canbeconsidered asa
substantial transformation (EC)
79.02 Zinc waste andscrap. Change tothisheading from anyother
heading/wholly obtained goodsBasket 1*
79.03 Zinc dust, powders andflakes. Proposals asindicated forsubheadings Decisions asspecified forsubheadings
7903.10 -Zinc dust (a)CTH (CAN)(CH)(US)(JPN)(MEX) Basket 2
(b)Supplementary criteria arenecessary
(EC)
7903.90 -Other (a)Supplementary criteria arenecessary
(CH) (EC)Basket 2
Themanufacture ofpowder from flakes constitutes substantial
transformation withfoundry andatomizing operations (CH)
(b)CTH (CAN) (US) (JPN) (MEX)
*Terminology tobeapplied isforfurther consideration oftheTechnical CommitteeG/RO/W/13/Rev.1
Page270A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
79.04 Zinc bars, rods, profiles andwire Change tothisheading from anyother
heading;
[except from castorsintered materials of
heading 79.01 (EC)]; or
[Changes within thisheading from bars,
rods, profiles towire. (CAN)(EC)(JPN)]Basket 1
Basket 2forbracketed text
Change within thisheading isdeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
Themanufacture ofbarsandprofiles ofthisheading, from cast
materials ofheading 79.01 cannot beconsidered asasubstantial
transformation. (EC)
Themanufacture ofzincwireofthisheading from barsor
profiles ofthesame heading canbeconsidered asasubstantial
transformation (EC)
79.05 Zinc plates, sheets, strip andfoil. Change tothisheading from anyother
heading ;
[Change within thisheading from plates,
sheets, striptofoil.(CAN)(JPN)(MEX)]Basket 1
Basket 2forbracketed text
Change within thisheading isdeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
79.06 Zinc tubes, pipes andtube orpipe
fittings (forexample, couplings, elbows,
sleeves).Change tothisheading from anyother
heading;
[Change within thisheading tofittings
from tubes andpipes andtotubes and
pipes from fittings.(CAN)(JPN)(MEX)]Basket 1
Basket 2forbracketed text
Change within thisheading isdeemed tobeasubstantial
transformation from atechnical point ofview (JPN)
79.07 Other articles ofzinc. Achange tothisheading from anyother
heading;
[except changes from anodes ofheading
79.01 (EC)]Basket 1
Basket 2forbracketed text
Themanufacture ofanodes forgalvanization ofthissplitheading
from anodes classified inheading 79.01 cannot beconsidered as
asubstantial transformation (EC)G/RO/W/13/Rev.1
Page271SECTION XVIOFTHE HARMONIZED SYSTEM
(Chapters 84-85)
MACHINERY AND MECHANICAL APPLIANCES: ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS,
TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OFSUCH ARTICLES
Section Notes:
Chapter 84:Nuclear Reactors, Boilers, Machinery andMechanical Appliances; Parts Thereof
Chapter 85:Electrical Machinery andEquipment andParts Thereof; Sound Recorders andReproducers, Television image andSound Recorders andReproducers and
Parts andAccessories ofSuch ArticlesG/RO/W/13/Rev.1
Page272SECTION XVII OFTHE HARMONIZED SYSTEM
(Chapters 86-89)
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Section Notes:
Chapter 86:Railway orTramway Locomotives, Rolling-Stock andParts Thereof; Railway orTramway Track Fixtures andFittings andParts Thereof; Mechanical
(including electro-mechanical) Traffic Signalling Equipment ofAllKinds
Chapter 87:Vehicles Other Than Railway orTramway Rolling-Stock, andParts andAccessories Thereof
Chapter 88:Aircraft, Spacecraft andParts Thereof
Chapter 89:Ships, Boats andFloating StructuresG/RO/W/13/Rev.1
Page273SECTION XVIII OFTHE HARMONIZED SYSTEM
(Chapters 90-92)
Section Notes:
Chapter 90:Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical orSurgical Instruments andApparatus; Parts andAccessories Thereof
Chapter 91:Clocks andWatches andParts ThereofG/RO/W/13/Rev.1
Page274CHAPTER 92
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 92 Musical instruments; parts and
accessories ofsuch articles(a)Change totheheadings ofthisChapter
from anyother heading (CH) (JPN)
(US) (MEX)Basket 2*
Assembly ofparts ofheading 92.09 tofinished products of
headings 92.01-92.08 isdeemed tobeasubstantial
transformation. (JPN)
(b)Achange toheadings 92.01 through
92.08 from anyother heading,
including another heading within that
group except from heading 92.09; or
Analternative ruletopermit achange
toheadings 92.01 through 92.08 from
heading 92.09, provided thatoneor
more supplementary requirement(s), as
thecasemaybe,aremet. (CAN)
92.01 Pianos, including automatic pianos;
harpsichords andother keyboard
stringed instruments.Change tothisheading from anyother
heading
[except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.02 Other string musical instruments (for
example, guitars, violins, harps).Change tothisheading from anyother
heading
[except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.03 Keyboard pipe organs; harmoniums and
similar keyboard instruments with free
metal reeds.Change tothisheading from anyother
heading
[except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.04 Accordions andsimilar instruments;
mouth organs.Change tothisheading from anyother
heading
[except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
*(EC) reserved itsposition onallheadings ofthisChapter.G/RO/W/13/Rev.1
Page275A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
92.05 Other wind musical instruments (for
example, clarinets, trumpets, bagpipes).Change tothisheading from anyother
heading
[except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.06 Percussion musical instruments (for
example, drums, xylophones, cymbals,
castanets, maracas).Change tothisheading from anyother
heading [except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.07 Musical instruments, thesound ofwhich
isproduced, ormust beamplified,
electrically (forexample, organs,
guitars, accordions).Change tothisheading from anyother
heading
[except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.08 Musical boxes, fairground organs,
mechanical street organs, mechanical
singing birds, musical saws andother
musical instruments notfalling within
anyother heading ofthisChapter; decoy
calls ofallkinds; whistles, callhorns
andother mouth-blown sound signalling
instruments.Change tothisheading from anyother
heading
[except from 92.09 (CAN)]Basket 1
Basket 2forbracketed text
92.09 Parts (forexample, mechanisms for
musical boxes) andaccessories (for
example, cards, discs androlls for
mechanical instruments) ofmusical
instruments; metronomes, tuning forks
andpitch pipes ofallkinds.(a)Change tothisheading from anyother
heading (CAN) (CH) (US) (MEX)Basket 2
Rules forthisheading aretobefurther studied regarding
disassembly
(b)Change tothisheading from anyother
Chapter (JPN)
9209.10 -Metronomes, tuning forks andpitch
pipesProposals asspecified forheading. Decision asspecified forheading.
9209.20 -Mechanisms formusical boxesG/RO/W/13/Rev.1
Page276A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered
totakeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9209.30 -Musical instrument strings
-Other :
9209.91 --Parts andaccessories forpianos
9209.92 --Parts andaccessories forthemusical
instruments ofheading No.92.02
9209.93 --Parts andaccessories forthemusical
instruments ofheading No.92.03
9209.94 --Parts andaccessories forthemusical
instruments ofheading No.92.07
9209.99 --OtherG/RO/W/13/Rev.1
Page277SECTION XIXOFTHE HARMONIZED SYSTEM
(Chapter 93)
Section Notes:G/RO/W/13/Rev.1
Page278CHAPTER 93
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation considered to
takeplace inacountry inwhichRemarks orjustification oftheprevious columns
Chapter 93 Arms andammunition; parts and
accessories thereofChange totheheadings ofthisChapter
from anyother heading except the
following :Basket 1*
93.01 Military weapons, other than revolvers,
pistols andthearms ofheading No.
93.07.Change tothisheading from anyother
heading
[except from heading 93.05 (CAN)]Basket 1.
Basket 2forbracketed text.
93.02 Revolvers andpistols, other than those
ofheading No.93.03 or93.04.Change tothisheading from anyother
heading
[except from heading 93.05 (CAN)]Basket 1.
Basket 2forbracketed text.
93.03 Other firearms andsimilar devices
which operate bythefiring ofan
explosive charge (forexample, sporting
shotguns andrifles, muzzle-loading
firearms, Very pistols andother devices
designed toproject only signal flares,
pistols andrevolvers forfiring blank
ammunition, captive-bolt humane
killers, line-throwing guns).Change tothisheading from anyother
heading
[except from heading 93.05 (CAN)]Basket 1.
Basket 2forbracketed text.
*ECandCanada reserved their positions onallheadings ofthisChapter.G/RO/W/13/Rev.1
Page279A B C D
HSCode
numberDescription ofgoods Substantial transformation considered to
takeplace inacountry inwhichRemarks orjustification oftheprevious columns
93.04 Other arms (forexample, spring, airor
gasguns andpistols, truncheons),
excluding those ofheading No.93.07.Change tothisheading from anyother
heading
[except from heading 93.05 (CAN)]Basket 1.
Basket 2forbracketed text.
93.05 Parts andaccessories ofarticles of
headings Nos. 93.01 to93.04.(a)Change tothisheading from anyother
heading (CAN) (CH) (US) (MEX)Basket 2.Rules forthisheading tobefurther studied regarding
disassembly.
(b)Change tothisheading from anyother
Chapter (JPN)
93.06 Bombs, grenades, torpedoes, mines,
missiles andsimilar munitions ofwar
andparts thereof; cartridges andother
ammunition andprojectiles andparts
thereof, including shotandcartridge
wads.Change tothisheading from anyother
heading.
[Change within thisheading from parts to
articles. (KOR)]Basket 1.
Basket 2forbracketed text.
93.07 Swords, cutlasses, bayonets, lances and
similar arms andparts thereof and
scabbards andsheaths therefor.Change tothisheading from anyother
heading.
[Change within thisheading from parts to
articles. (KOR)]Basket 1.
Basket 2forbracketed textG/RO/W/13/Rev.1
Page280SECTION XXOFTHE HARMONIZED SYSTEM
(Chapters 94-96)
Section Notes:G/RO/W/13/Rev.1
Page281CHAPTER 94
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 94 Furniture; bedding, mattresses, mattress
supports, cushions andsimilar stuffed
furnishings; lamps andlighting fittings,
notelsewhere specified orincluded;
illuminated signs, illuminated name-
plates andthelike; prefabricated
buildingsChange totheheadings ofthisChapter
from anyother heading, except the
following :Basket 1*
94.01 Seats (other than those ofheading
No.94.02), whether ornotconvertible
intobeds, andparts thereof.Proposals asspecified forsubheadings Decisions asspecified forsubheadings.
*(EC) reserved itsposition onallheadings ofthisChapterG/RO/W/13/Rev.1
Page282A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9401.10
9401.20
9401.30
9401.40
9401.50
9401.61
9401.69
9401.71
9401.79
9401.80-Seats ofakindused foraircraft
-Seats ofakindused formotor vehicles
-Swivel seats withvariable height
adjustment
-Seats other thangarden seats or
camping equipment, convertible into
beds
-Seats ofcane, osier, bamboo orsimilar
materials
-Other seats, withwooden frames :
--Upholstered
--Other
-Other seats, withmetal frames :
--Upholstered
--Other
-Other seats(a)Change tosubheadings 9401.10
through 9401.80 from anyother
heading; oranalternative ruleto
permit achange tosubheadings
9401.10 through 9401.80 from
subheading 9401.90, provided thatone
ormore supplementary requirement(s),
asthecasemaybe,is/are met.
(CAN)(US)Basket 2
(b)Change tosubheadings 9401.10
through
9401.80 from anysubheading outside
that
group. (JPN)(HK)(MEX)(KEN)Change from other finished seats cannot beconsidered as
substantial transformation because itresults from asimple
process. (JPN)
(c)Change tosubheadings 9401.10 through
9401.80 from anyother heading
(CH) (COL)
(d)Change tosubheadings 9401.10
through
9401.80 from anyother subheading,
and
assupplementary criterion based on
value added. (SG)G/RO/W/13/Rev.1
Page283A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9401.90 -Parts (a)Change tothissubheading from any
other
heading, except from subheading
9403.90. (JPN)Basket 2
Change from parts ofsubheading 9403.90 cannot beconsidered
assubstantial transformation because itresults from asimple
process. (JPN)
(b)Change tothissubheading from
anyother heading. (CAN) (CH) (COL)
(MEX) (US)Rules ofthisheading istobefurther studied regarding
disassembly.
94.02 Medical, surgical, dental orveterinary
furniture (forexample, operating tables,
examination tables, hospital beds with
mechanical fittings, dentists 'chairs);
barbers 'chairs andsimilar chairs,
having rotating aswellasboth reclining
andelevating movements; parts ofthe
foregoing articles.(a)Change tothisheading from anyother
heading, except from heading 94.01 or
94.03. (JPN)(EGY)Basket 2
Change tothisheading from finished seats of94.01 andother
finished furniture of94.03 cannot beconsidered assubstantial
transformation because itresults from asimple process. (JPN)
(b)Change toheading 94.02 from any
other heading; or
Where goods andtheir parts are
classified
inthesame subheading orthesame
heading, where thatheading isnot
further
subdivided intosubheadings, an
alternative ruletopermit achange to
the
goods from their parts, provided that
one
ormore supplementary requirement(s),
as
thecasemaybe,is/are met. (CAN)
(US)Rules tobedeveloped forchanges from parts ofsubheadings of
thisheading tothearticles ofthesubheadings ofthisheading.
(US)(CAN)G/RO/W/13/Rev.1
Page284A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothisheading from anyother
heading. (CH)(COL)(MEX)
9402.10 -Dentists ',barbers 'orsimilar chairs
andparts thereofProposals asspecified forheading Decision asspecified forheading.
ex9402.10 -Parts ofdentists ',barbers 'orsimilar
chairs (US)
9402.90 -Other
ex9402.90 -Parts ofother (US)
94.03 Other furniture andparts thereof. Proposals asspecified forsubheadings Basket 2
Decisions asspecified forsubheadings.
9403.10
9403.20
9403.30-Metal furniture ofakindused in
offices
-Other metal furniture
-Wooden furniture ofakindused in
offices(a)Change tosubheadings 9403.10 through
9403.80 from anysubheading outside
that
group. (JPN)Basket 2
Change between different kinds offurniture cannot beconsidered
assubstantial transformation because itresults from asimple
process. (JPN)G/RO/W/13/Rev.1
Page285A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9403.40
9403.50
9403.60
9403.70
9403.80-Wooden furniture ofakindused inthe
kitchen
-Wooden furniture ofakindused inthe
bedroom
-Other wooden furniture
-Furniture ofplastics
-Furniture ofother materials, including
cane, osier, bamboo orsimilar
materials(b)Change tosubheadings 9403.10
through 9403.80 from anyother
heading;
oranalternative ruletopermit achange
tosubheadings 9403.10 through
9403.80
from subheading 9403.90, provided that
oneormore supplementary require-
ment(s), asthecasemaybe,is/are
met. (CAN) (US)
(c)Change tothisheading from anyother
heading (CH)(COL)
(d)Change tosubheadings 9403.10
through
9403.80 from anyother subheading,
and
asupplementary criterion based on
value added. (SG)
(e)Change tosubheadings 9403.10 through
9403.80 from anyother subheading
(MEX)
9403.90 -Parts (a)Change tothissubheading from any
other
heading, except from subheading
9401.90. (JPN)Basket 2
Change from parts ofsubheading 9401.90 cannot beconsidered
assubstantial transformation because itresults from asimple
process. (JPN)G/RO/W/13/Rev.1
Page286A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothissubheading from
anyother heading, (CAN) (CH) (COL)
(MEX) (US)
94.04 Mattress supports; articles ofbedding
andsimilar furnishing (forexample,
mattresses, quilts, eiderdowns, cushions,
pouffes fand pillows) fitted with any
springs orstuffed orinternally fitted
with anymateiral orofcellular rubber
orplastics, whether ornotcovered.Change tothisheading from anyother
heading.Basket 1*
9404.90 -Other Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
94.05 Lamps andlighting fittings including
searchlights andspotlights andparts
thereof, notelsewhere specified or
included; illuminated signs, illuminated
name-plates andthelike, having a
permanently fixed light source, and
parts thereof notelsewhere specified or
included.Proposals asspecified forsubheading Basket 2.
Decisions asspecified forsubheadings below.
*(MEX) reserved itsposition onthisheadingG/RO/W/13/Rev.1
Page287A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9405.10
9405.20
9405.30
9405.40
9405.50
9405.60-Chandeliers andother electric ceiling or
walllighting fittings, excluding those of
akindused forlighting public open
spaces orthoroughfares
-Electric table, desk, bedside orfloor-
standing lamps
-Lighting setsofakindused for
Christmas trees
-Other electric lamps andlighting fittings
-Non-electrical lamps andlighting fittings
-Illuminated signs, illuminated name-plates
andthelike(a)Change tosubheadings 9405.10 through
9405.60 from anyother subheading.
(JPN)(HK)
____________________________________
_
(b)Change tosubheadings 9405.10
through
9405.60 from anyother subheading
outside thatgroup (MEX)
____________________________________
_
(c)Change tosubheadings 9405.10
through 9405.60 from anyother
heading;
oranalternative ruletopermit achange
tosubheadings 9405.10 through
9405.60
from subheadings 9405.91 through
9405.99, provided thatoneormore
supplementary requirement(s), asthe
case
maybe,is/are met. (CAN)(US)(SEN)Basket 2
Assembly ofparts of9405.91 through 9405.99 isdeemed tobea
substantial transformation. (JPN)
(d)Change tothisheading from anyother
heading. (COL) (CH)
9405.91
9405.92
9405.99-Parts :
--Ofglass
--Ofplastics
--OtherChange tosubheadings 9405.91 through
9405.99 from anyother heading.Basket 1G/RO/W/13/Rev.1
Page288A B C D
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numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
94.06 Prefabricated buildings. Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page289CHAPTER 95
Chapter Notes :Where goods andtheir parts areclassified inthesame subheading orthesame heading, where thatheading isnotfurther subdivided intosubheadings, analternative
rulewillbedeveloped topermit achange tothegoods from their parts, provided thatoneormore supplementary requirement(s), asthecasemaybe,is/are met.
(CAN)
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 95 Toys, games andsports requisites; parts
andaccessories thereof(a)Change totheheadings ofthisChapter
from anyother heading. (CH)Basket 2*
(b)Change totheheadings ofthisChapter
from anyother heading, except the
following: (HK)(JPN)(US)
(c)Change tothesubheadings ofthis
Chapter from anyother subheading
(PHI)
95.01 Wheeled toysdesigned toberidden by
children (forexample, tricycles,
scooters, pedal cars); dolls'carriages.(a)Change tothisheading from anyother
Chapter. (CAN) (MEX)Basket 2
(b)Change tothisheading from anyother
heading. (CH) (JPN) (HK) (US)
*(EC) reserved itsposition onallheadings ofthisChapterG/RO/W/13/Rev.1
Page290A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
95.02 Dolls representing only human beings. (a)Change tothissubheading from any
other heading, except subheadings
9503.41 through 9503.49 orexcept
heading 61.11 or62.09. (JPN)Basket 2.
Change between dolls representing human beings andtoys
representing animals ornon-human creatures, orchange to
garments oraccessories ofdolls ortoysfrom those forbabies
cannot beconsidered assubstantial transformation because it
results from asimple operation. (JPN)
(b)Change tothesubheadings ofthis
heading from anyother subheading.
(CAN)(PHI)
(c)Change tothisheading from anyother
heading. (CH)(US)
d)Proposals asspecified forsubheadings Proposals repeated atsubheading level tofacilitate comparison.
9502.10 -Dolls, whether ornotdressed (a)Change tothissubheading, except from
parts ofdolls (9502.99) (HK)Basket 2.
Manufacture ofthebody andfeatures pertaining tothebody is
sufficient forsubstantial transformation (HK)
(b)Change tothisheading, or
Change tothissubheading from parts
of
subheading 9502.99 (US)
(c)Change tothissubheading, except from
parts ofstuffed dolls. (MEX)
(d)Change tothissubheading (CAN)
(PHI)
(e)Change tothisheading (CH)G/RO/W/13/Rev.1
Page291A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(f)Change tothissubheading from any
other heading, except subheadings
9503.41 through 9503.49 orexcept
heading 61.11 or62.09. (JPN)
-Parts andaccessories :
9502.91 --Garments andaccessories therefor,
footwear andheadgear(a)Change tothissubheading from any
other heading, except subheadings
9503.41 through 9503.49 orexcept
heading 61.11 or62.09. (JPN)Examination ofsubheading 9502.91 tobedeferred. The
Technical Committee hasdecided toexamine theruleforthe
subheading 9502.91 inthecontext oftherules fortextile goods
inSection XI.
(b)CTSH (CAN) (PHI)
(c)Change tothissubheading from any
other heading (CH)(HK)(MEX)(US)
9502.99 --Other (a)Change tothissubheading from any
other heading, except subheadings
9503.41 through 9503.49 orexcept
heading 61.11 or62.09. (JPN)Basket 2.
(b)CTSH (CAN) (PHI)
(c)Change tothissubheading from any
other heading (CH)(HK)(MEX)(US)
95.03 Other toys; reduced-size ("scale") models
andsimilar recreational models, working
ornot;puzzles ofallkinds.(a)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)Basket 2
Change between dolls representing human beings andtoys
representing animals ornon-human creatures, orchange to
garments oraccessories ofdolls ortoysfrom those forbabies
cannot beconsidered assubstantial transformation because it
results from asimple operation. (JPN)G/RO/W/13/Rev.1
Page292A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note.(CAN)
(c)Change tothisheading from anyother
heading (CH) (US)
(d)Change tothesubheadings ofthis
heading from anyother subheading.
(PHI)(MEX)
(e)Proposals asspecified forsubheadings Proposals repeated atsubheading level tofacilitate comparison.
9503.10 -Electric trains, including tracks, signals
andother accessories therefor(a)Change tothissubheading from any
other subheading (HK)(PHI)(MEX)Basket 2.
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)
(d)CTH (CH)(US)
9503.20 -Reduced-size ("scale") model assembly
kits,whether ornotworking models,
excluding those ofsubheading
No.9503.10(a)Change tothissubheading from any
other subheading (HK) (PHI) (MEX)Basket 2
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)
(d)CTH (CH)(US)G/RO/W/13/Rev.1
Page293A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9503.30 -Other construction setsand
constructional toys(a)Change tothissubheading from any
other subheading (HK)(PHI)(MEX)Basket 2
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)
(d)CTH (CH)
-Toys representing animals ornon-
human creatures :
9503.41 --Stuffed (a)Change tothissubheading from any
other subheading (HK) (PHI)Basket 2
(b)CTSH withChapter Note (CAN)
(c)CTH orchange tothissubheading
from parts andaccessories ofthesame
subheading (MEX)
(d)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)
(e)CTH (CH)(US)
9503.49 --Other (a)Change tothissubheading from any
other subheading (HK) (CAN)Basket 2
(b)CTSH withChapter Note (CAN)
(c)CTH orchange tothissubheading from
parts andaccessories ofthesame
subheading (MEX)G/RO/W/13/Rev.1
Page294A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(d)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)
(e)CTH (CH)(US)
9503.50 -Toymusical instruments andapparatus (a)Change tothissubheading from any
other subheading (HK) (PHI) (MEX)Basket 2
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)
(d)CTH (CH)(US)
9503.60 -Puzzles (a)Change tothissubheading from any
other subheading (HK) (PHI) (MEX)Basket 2
(b)CTSH withChapter Note (CAN)
(c)CTH withexceptions. (JPN)
(d)CTH (CH) (US)
9503.70 -Other toys, putupinsetsoroutfits (a)Change tothissubheading from any
other [subheading (CAN) (US) (HK)]
[heading (MEX) (CH)],
[except when thechange istheresult of
mere packaging toputupinsetsor
outfits].Basket 2*
*(SG) and(NOR) reserved their positions onthissubheadingG/RO/W/13/Rev.1
Page295A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)
9503.80 -Other toysandmodels, incorporating a
motor(a)Change tothissubheading from any
other subheading (HK) (PHI)Basket 2
(b)CTSH withChapter Note (CAN)
(c)CTH withexceptions. (JPN)
(d)CTH (CH)(MEX)
9503.90 -Other (a)Change tothissubheading from any
other subheading (HK) (PHI)Basket 2
(b)CTSH withChapter Note (CAN)
(c)Change tothisheading from anyother
heading, except from heading 61.11,
62.09 or95.02. (JPN)
(d)CTH (CH)(US)(MEX)
95.04 Articles forfunfair, table orparlour
games, including pintables, billiards,
special tables forcasino games and
automatic bowling alley equipment.(a)Achange tothesubheadings ofthis
heading from anyother subheading.
(PHI)(HK)(MEX)Basket 2
Assembly from parts andaccessories isconsidered sufficient for
substantial transformation. (HK)
(b)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note (CAN)
(c)Change tothisheading from anyother
heading. (CH) (JPN) (US)
9504.10 -Video games ofakindused witha
television receiverProposals asspecified forheading. Decision asspecified forheading.G/RO/W/13/Rev.1
Page296A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9504.20 -Articles andaccessories forbilliards
9504.30 -Other games, coin- ordisc-operated,
other thanbowling alley equipment
9504.40 -Playing cards
9504.90 -Other
95.05 Festive, carnival orother entertainment
articles, including conjuring tricks and
novelty jokes.(a)Change tothesubheadings ofthis
heading from anyother subheading.
(MEX)(PHI)Basket 2
(b)Change tothesubheadings ofthis
heading from anyother subheading with
Chapter Note (CAN)
(c)Change tothisheading from anyother
heading. (CH) (HK) (JPN) (US)
9505.10 -Articles forChristmas festivities Proposals asspecified forheading. Decision asspecified forheading.
9505.90 -Other
95.06 Articles andequipment forgeneral
physical exercise, gymnastics, athletics,
other sports (including table-tennis) or
outdoor games, notspecified orincluded
elsewhere inthisChapter; swimming
pools andpaddling pools.(a)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note. (CAN)Basket 2.
(b)Change tothesubheadings ofthis
heading from anyother
subheading.(HK)
(PHI) (MEX)G/RO/W/13/Rev.1
Page297A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(c)Change tothissubheading ofthis
heading from anyother heading. (CH)
(US) (JPN)
(d)Proposals asspecified forsubheadings Proposals repeated atsubheading level tofacilitate comparison.
-Snow-skis andother snow-ski equipment
:
9506.11 --Skis (a)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note. (CAN)Basket 2.
9506.12 --Ski-fastenings (ski-bindings) (b)Change tothesubheadings ofthis
heading from anyother
subheading.(HK)
(PHI) (MEX)
9506.19
9506.21--Other
-Water-skis, surf-boards, sailboards and
other water-sport equipment :
--Sailboards(c)Change tothissubheading ofthis
heading from anyother heading. (CH)
(US) (JPN)
9506.29 --Other
-Golf clubs andother golfequipment :G/RO/W/13/Rev.1
Page298A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9506.31 --Clubs, complete (a)Change tosubheading 9506.31 from
anyother subheading, except from
subheading 9506.39; or
Analternative ruletopermit achange
tosubheading 9606.31 from
subheading 9506.39, provided thatone
ormore supplementary requirement(s),
asthecasemaybe,is/are met. (CAN)Basket 2.
(b)CTSH (HK) (PHI) (MEX)
(c)CTSH, except from parts ofsubheading
9506.39. (US)
(d)CTH. (CH) (JPN)
9506.32 --Balls (a)Change tothesubheadings ofthis
heading from anyother subheading
withChapter Note. (CAN)Basket 2.
9506.39 --Other (b)Change tothesubheadings ofthis
heading from anyother
subheading.(HK)
(PHI) (MEX)
9506.40 -Articles andequipment fortable-tennis
-Tennis, badminton orsimilar rackets,
whether ornotstrung :(c)Change tothissubheading ofthis
heading from anyother heading. (CH)
(US) (JPN)
9506.51 --Lawn-tennis rackets, whether ornot
strung
9506.59 --Other
-Balls, other thangolfballs and
table-tennis balls :G/RO/W/13/Rev.1
Page299A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9506.61 --Lawn-tennis balls
9506.62 --Inflatable
9506.69 --Other
9506.70 -Iceskates androller skates, including
skating boots withskates attached
-Other :
9506.91 --Articles andequipment forgeneral
physical exercise, gymnastics or
athletics
9506.99 --Other
95.07 Fishing rods, fish-hooks andother line
fishing tackle; fishlanding nets,
butterfly netsandsimilar nets; decoy
"birds" (other than those ofheading No.
92.08 or97.05) andsimilar hunting or
shooting requisites.Change tothisheading from anyother
heading.Basket 1
95.08 Roundabouts, swings, shooting galleries
andother fairground amusements;
travelling circuses, travelling menageries
andtravelling theatres.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page300CHAPTER 96
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 96 Miscellaneous manufactured articles Change totheheadings ofthisChapter
from anyother heading, except the
following:Basket 1*
96.01 Worked ivory, bone, tortoise-shell, horn,
antlers, coral, mother-of-pearl andother
animal carving material, andarticles of
these materials (including articles
obtained bymoulding).(a)Change tothisheading from anyother
heading; or
Supplementary criteria arenecessary.Basket 2
Supplementary criteria might benecessary todecide whether the
processing ofmaterials toarticles isdeemed tobeasubstantial
transformation ornot. (JPN)
(b)Change tothisheading from anyother
heading. (CAN) (CH) (MEX) (US)
9601.10 -Worked ivory andarticles ofivory Proposals asspecified forheading Decision asspecified forheading.
9601.90 -Other
*(EC) reserved itsposition onallheadings ofthisChapterG/RO/W/13/Rev.1
Page301A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
96.02 Worked vegetable ormineral carving
material andarticles ofthese materials;
moulded orcarved articles ofwax, of
stearin, ofnatural gums ornatural
resins orofmodelling pastes, andother
moulded orcarved articles, not
elsewhere specified orincluded; worked,
unhardened gelatin (except gelatin of
heading No.35.03) andarticles of
unhardened gelatin.(a)Change tothisheading from anyother
heading; or
Supplementary criteria arenecessary.
(JPN)Basket 2
Supplementary criteria might benecessary todecide whether the
processing ofmaterials toarticles isdeemed tobeasubstantial
transformation ornot. (JPN)
(b)Change tothisheading from anyother
heading. (CAN)(CH)(MEX)(US)
96.03 Brooms, brushes (including brushes
constituting parts ofmachines,
appliances orvehicles), hand-operated
mechanical floor sweepers, not
motorised, mops andfeather dusters;
prepared knots andtufts forbroom or
brush making; paint pads androllers;
squeegees (other than roller squeegees).Change tothisheading from anyother
heading.Basket 1
96.04 Hand sieves andhand riddles. Change tothisheading from anyother
heading.Basket 1
96.05 Travel setsforpersonal toilet, sewing or
shoe orclothes cleaning.Change tothisheading from anyother
heading, except when itresults from only
making aset.Basket 1*
*(SG) reserved itsposition onthisheading.G/RO/W/13/Rev.1
Page302A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
96.06 Buttons, press-fasteners, snap-fasteners
andpress-studs, button moulds and
other parts ofthese articles; button
blanks.Change tothisheading from anyother
heading.Basket 1
96.07 Slide fasteners andparts thereof. Proposals asspecified forsubheadings Decisions asspecified insubheadings below.
-Slide fasteners :
9607.11
9607.19--Fitted withchain scoops ofbasemetal
--Other(a)Achange tosubheadings 9607.11
through 9607.19 from anyother
heading; or
Analternative ruletopermit achange
tosubheadings 9607.11 through
9607.19 from 9607.20, provided that
oneormore supplementary
requirement(s), asthecasemaybe,
is/are met. (CAN)Basket 2
(b)Change tothisheading from anyother
heading. (JPN) (CH) (US)
(c)CTSH (MEX)
9607.20 -Parts (a)Change tothissubheading from any
other
heading. (CAN)(CH)(JPN)(US)Basket 2
(b)CTSH (MEX)G/RO/W/13/Rev.1
Page303A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
96.08 Ballpoint pens; felttipped andother
porous-tipped pens andmarkers;
fountain pens, stylograph pens andother
pens; duplicating stylos; propelling or
sliding pencils; pen-holders, pencil-
holders andsimilar holders; parts
(including caps andclips) ofthe
foregoing articles, other than those of
heading No.96.09.Proposals asspecified forsubheadings Decisions asspecified insubheadings below.
9608.10 -Ballpoint pens (a)Change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60. (MEX)
(c)CTH. (CH)(JPN)(US)
9608.20 -Felttipped andother porous-tipped
pens andmarkers(a)Change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60. (MEX)
(c)CTH. (CH) (JPN) (US)
-Fountain pens, stylograph pens and
other pens :
9608.31 --Indian inkdrawing pens (a)Change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60
(MEX)
(c)CTH. (CH) (JPN) (US)G/RO/W/13/Rev.1
Page304A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9608.39 --Other (a)change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60
(MEX)
(c)Supplementary criteria arenecessary.
(CH)Theassembly ofafountain penfrom more thanfifteen parts, the
setting andadjustment ofthenib,aswellastesting represent a
substantial transformation. (CH)
(d)CTH. (JPN) (US)
9608.40 -Propelling orsliding pencils (a)Change tothissubheading from any
other subheading. (CAN)Basket 2
(b)CTSH, except from subheading
9608.60
(MEX)
(c)CTH. (CH) (JPN) (US)
9608.50 -Setsofarticles from twoormore of
theforegoing subheadingsChange tothissubheading from anyother
heading.Basket 1*
9608.60 -Refills forballpoint pens, comprising
theballpoint andink-reservoir(a)Change tothissubheading from any
other subheading. (CAN) (MEX)Basket 2
(b)Change tothisheading (CH) (JPN)
-Other :
9608.91 --Pennibsandnibpoints (a)Change tothissubheading from any
other subheading. (CAN)(MEX)Basket 2
*(SG) and(CAN) reserved their positions onthisheadingG/RO/W/13/Rev.1
Page305A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)CTH. (CH) (JPN) (US)
9608.99 --Other (a)Change tothissubheading from any
other subheading. (CAN)(MEX)Basket 2
(b)CTH. (CH) (JPN) (US)
96.09 Pencils (other than pencils ofheading
No.96.08), crayons, pencil leads,
pastels, drawing charcoals, writing or
drawing chalks andtailors 'chalks.Proposals asspecified forsubheadings Decisions asspecified insubheadings below. (SEC.)
9609.10 -Pencils andcrayons, withleads
encased inarigid sheath(a)Change tothissubheading from any
other subheading. (CAN) (MEX)Basket 2
(b)CTH. (CH) (JPN) (US)
9609.20 -Pencil leads, black orcoloured (a)Change tothissubheading from any
other
Chapter. (CAN)Basket 2
(b)CTH. (CH) (JPN) (US) (MEX)
9609.90 -Other (a)Change tothissubheading from any
other
Chapter. (CAN)Basket 2
(b)CTH. (CH) (JPN) (US) (MEX)
96.10 Slates andboards, with writing or
drawing surfaces, whether ornot
framed.Change tothisheading from anyother
heading.Basket 1G/RO/W/13/Rev.1
Page306A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
96.11 Date, sealing ornumbering stamps, and
thelike(including devices forprinting or
embossing labels), designed foroperating
inthehand; hand-operated composing
sticks andhand printing sets
incorporating such composing sticks.Change tothisheading from anyother
heading.Basket 1
96.12 Typewriter orsimilar ribbons, inked or
otherwise prepared forgiving
impressions, whether ornotonspools or
incartridges; ink-pads, whether ornot
inked, with orwithout boxes.Proposals asspecified forsubheadings Decisions asspecified below forsubheadings.
9612.10 -Ribbons (a)Supplementary criteria arenecessary.
(CH)Basket 2
Recycled merchandise. (CH)
(b)Change tothisheading from anyother
heading. (CAN) (JPN) (MEX)Examination tobedeferred. TheTechnical Committee has
decided toexamine theruleforthisheading inthecontext ofthe
rules fortextile goods inSection XI.
9612.20 -Ink-pads Change tothisheading from anyother
heading.Basket 1
96.13 Cigarette lighters andother lighters,
whether ornotmechanical orelectrical,
andparts thereof other than flints and
wicks.Proposals asspecified forsubheadings Decisions asspecified below forsubheadings. (SEC.)
9613.10
9613.20-Pocket lighters, gasfuelled, non-
refillable
-Pocket lighters, gasfuelled, refillable(a)Achange tosubheadings 9613.10
through 9613.20 from anysubheading
outside thatgroup. (CAN)(MEX)Basket 2
(b)CTH. (JPN)(CH)(US)
9613.30 -Table lighters (a)Change tothissubheading from any
other
subheading. (CAN)(MEX)Basket 2G/RO/W/13/Rev.1
Page307A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
(b)CTH. (JPN)(CH)(US)
9613.80 -Other lighters (a)Change tothissubheading from any
other subheading. (CAN)(MEX)Basket 2
(b)CTH. (JPN)(CH)(US)
9613.90 -Parts Change tothissubheading from anyother
heading.Basket 1
96.14 Smoking pipes (including pipe bowls)
andcigar orcigarette holders, andparts
thereof.Proposals asspecified forsubheadings Choice specified below forsubheadings.
9614.20 -Pipes andpipebowls (a)CTH. (JPN)(CH)(US) (CAN) Basket 2
(b)CTSH. (MEX)
ex1-9614.20 Roughly shaped blocks ofwood orroot,
forthemanufacture ofpipes (CAN)Achange tosubheading 9614.20 from any
other heading. (CAN)
ex2-9614.20 Pipes andpipebowls (CAN) Achange tosubheading ex2-9614.20 from
anyother subheading, except from
subheading 9614.90; or
Analternative ruletopermit achange to
subheading ex2-9614.20 from subheading
9614.90, provided thatoneormore
supplementary requirement(s), asthecase
maybe,is/are met. (CAN)
9614.90 -Other Change tothissubheading from anyother
heading.Basket 1*
*(SG) reserved itsposition onthissubheadingG/RO/W/13/Rev.1
Page308A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
96.15 Combs, hair-slides andthelike;
hairpins, curling pins, curling grips,
hair-curlers andthelike, other than
those ofheading No.85.16, andparts
thereof.Proposals asspecified forsubheadings Choice specified below forsubheadings.
-Combs, hair-slides andthelike:
9615.11 --Ofhardrubber orplastics (a)Achange tosubheadings 9615.11
through 9615.19 from anyother
heading; or
Analternative ruletopermit achange to
subheadings 9615.11 through 9615.19
from subheading 9615.90, provided that
oneormore supplementary
requirement(s), asthecasemaybe,
is/are met. (CAN)Basket 2
(b)CTSH. (MEX)
(c)CTH. (CH) (JPN) (US)
9615.19 --Other (a)Achange tosubheadings 9615.11
through 9615.19 from anyother
heading; or
Analternative ruletopermit achange to
subheadings 9615.11 through 9615.19
from subheading 9615.90, provided that
oneormore supplementary
requirement(s), asthecasemaybe,
is/are met. (CAN)Basket 2
(b)CTSH (MEX)
(c)CTH. (CH) (JPN) (US)G/RO/W/13/Rev.1
Page309A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
9615.90 -Other Change tothissubheading from anyother
heading.Basket 1*
96.16 Scent sprays andsimilar toilet sprays,
andmounts andheads therefor; powder-
puffs andpads fortheapplication of
cosmetics ortoilet preparations.Change tothisheading from anyother
heading.Basket 1
96.17 Vacuum flasks andother vacuum
vessels, complete with cases; parts
thereof other than glass inners.Change tothisheading from anyother
heading,
[assembly ofparts (KOR)(CAN)]Basket 1.
Basket 2forbracketed issue
96.18 Tailors 'dummies andother layfigures;
automata andother animated displays
used forshop window dressing.Change tothisheading from anyother
heading.Basket 1
*(SG) reserved itsposition onthissubheadingG/RO/W/13/Rev.1
Page310SECTION XXIOFTHE HARMONIZED SYSTEM
(Chapter 97)
WORKS OFART, COLLECTORS 'PIECES AND ANTIQUES
Section Notes:G/RO/W/13/Rev.1
Page311CHAPTER 97
Chapter Notes :
A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
Chapter 97 Works ofart,collectors 'pieces and
antiquesChange totheheadings ofthisChapter
from anyother heading except the
following :Basket 1*
97.01 Paintings, drawings andpastels,
executed entirely byhand, other than
drawings ofheading n°49.06 andother
than hand-painted orhand-decorated
manufactured articles; collages and
similar decorative plaquesProposals asspecified forsubheadings Decisions asspecified forsubheadings
9701.10 -Paintings, drawings andpastels Change tothissubheading from anyother
subheadingBasket 1**
9701.90 -Other Change tothissubheading from anyother
subheadingBasket 1**
97.02 Original engravings, prints and
lithographs.Change tothisheading from anyother
heading.Basket 1
97.03 Original sculptures andstatuary, inany
material.Change tothisheading from anyother
heading.Basket 1
*ECreserved itsposition onallheadings ofthisChapter.
**Canada andPhilippines reserved their positions onthisheadingG/RO/W/13/Rev.1
Page312A B C D
HSCode
numberDescription ofgoods Substantial transformation isconsidered to
takeplace inthecountry inwhichRemarks orjustification oftheprevious columns
97.04 Postage orrevenue stamps, stamp-
postmarks, first-day covers, postal
stationery (stamped paper), andthelike,
used, orifunused notofcurrent ornew
issue inthecountry towhich they are
destined.Change tothisheading from anyother
heading.Basket 1***
97.05 Collections andcollectors 'pieces of
zoological, botanical, mineralogical,
anatomical, historical, archaeological,
palaeontological, ethnographic or
numismatic interest.Change tothisheading from anyother
heading.Basket 1
97.06 Antiques ofanageexceeding one
hundred years.Change tothisheading from anyother
heading.Basket 1****
***New Zealand andPhilippines reserved their positions onthisheading.
****New Zealand, Philippines andTurkey reserved their positions onthisheading.G/RO/W/13/Rev.1
Page317
APPENDIX 3-Minimal Operations orProcesses
Definitions ofMinimal Operations orProcesses5
Definitions
1.Minimal operations orprocesses thatdonotbythemselves orin
combination witheachother confer origin toagood aredefined as
follows:
(a) operations orprocesses toensure the
preservation ofgoods ingood condition for
thepurposes oftransport and/or storage;
(b) operations orprocesses tofacilitate
shipment ortransportation;
(c) operations orprocesses thatconcern the
packaging orpresentation ofgoods for
sale.
2.Theminimal operations orprocesses defined above shallnotbetaken
intoaccount indetermining whether agood hasbeenwholly obtained
inonecountry.*Notes6
Inrespect ofdefinition 1,theessential criterion thatmust bemetisthat
anoperation orprocess isforthepurposes prescribed inthedefinition;
inthese cases thepurpose determines thatitisaminimal operation or
process.
Examples ofminimal operations orprocesses include, among others:
[-ventilation
-spreading out
-drying
-chilling
-removal ofdamaged parts
-application ofgrease, anti-rust paint orprotective coating
-removal ofdust
-cleaning
-washing
-sifting orscreening
-sorting
-classifying orgrading
-testing orcalibration
-breaking bulk
-packing, unpacking orrepacking
-grouping ofpackages
-affixing ofmarks, labels ordistinguishing signs ongoods ortheir
packages
-dilution withwater oranyother aqueous solution
-ionizing
-salting
-husking
-shelling (unshelling)
-stoning
-crushing]
Aminimal operation orprocess oracombination ofthem shallnot
preclude conferring origin toagood ifasubstantial transformation
occurred asaresult ofother operations orprocesses.
*Definition 2willbefurther examined inPhase IIand/or Phase IIIoftheHarmonization Work Programme.
5Seeparagraphs 14-15, G/RO/2, page 4.
6Seeparagraph 36,G/RO/5, page 9.