RESTRICTEDWORLD TRADE
ORGANIZATIONG/MA/W/26
31 January 2001
(01-0506)
Committee on Market Access Original:  English/
French
HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM
Changes in the Harmonized System to be Introduced on 1 January 2002
Correlation Tables
The Secretariat has received the following communication, dated 24 January 2001, from the
World Customs Organization.
_______________
Introduction
This brochure contains the tables correlating the 1996 and 2002 versions of the Harmonized
System, as drawn up by the World Customs Organization Secretariat in accordance with instructionsreceived from the Harmonized System Committee.
Though these Correlation Tables were examined at a session of the Harmonized System
Committee, they are not to be regarded as constituting classification decisions taken by that
Committee; they constitute a guide published by the Secretariat and whose sole purpose is to facilitate
implementation of the 2002 version of the Harmoni zed System.  They do not have legal status.
During the discussions within the Revi ew Sub-Committee and the Harmonized System
Committee aimed at amending the HS Nomenclature, several differing views emerged concerning the
present classification of certain goods, without the Committee ruling officially on their classification.
It was agreed that the Tables should be as comprehensive as possible and thus include correlations
supported by several Contracting Parties, even if the subheadings mentioned did not reflect the viewsexpressed by the majority within the Committee.
Table І establishes the correlation between the 2002 version and the 1996 version of the HS.
It contains remarks opposite certain correlations briefly specifying the nature of the goods transferred.
In many cases, reference has also been made to the amended legal provisions.  In addition, where
differing views emerged within the Harmonized System Committee concerning the present
classification of certain goods, an annotation has been added opposite the subheadings concerned.
Table ІІ establishes the correlation starting from the 1996 version.  It is simply a mechanical
transposition of Table І and therefore includes no remarks.G/MA/W/26
Page 2
Table I - Correlating the 2002 version
to the 1996 version of the Harmonized System
2002 Version 1996 Version Remarks
0101.10
0101.900101.11
ex0101.20
0101.19
ex0101.20Subheading 0101.20 has been deleted because
of the low volume of trade.  At the same time,pure-bred breeding animals and other horses,
asses, mules and hinnies have been classified in
new subheadings 0101.10 and 0101.90,
respectively.
0106.11
0106.120106.190106.20
0106.31
0106.320106.390106.90ex0106.00
ex0106.00ex0106.00ex0106.00
ex0106.00
ex0106.00ex0106.00ex0106.00Creation of new subheadings 0106.1 to
0106.90, facilitating the monitoring and control
of certain live animals under the Convention onInternational Trade in Endangered Species of
Fauna and Flora (CITES).
0208.30
0208.40
0208.50
0208.90ex0208.90
ex0208.90
ex0208.90
ex0208.90Creation of new subheadings 0208.30 to
0208.50, facilitating the monitoring and control
of certain meat and meat offal under CITES.
0210.91
0210.920210.930210.99ex0210.90
ex0210.90ex0210.90ex0210.90Creation of new subheadings 0210.91 to
0210.99, facilitating the monitoring and control
of certain meat and meat offal under CITES.
0302.34
0302.35
0302.36
0302.39ex0302.39
ex0302.39
ex0302.39
ex0302.39Creation of new subheadings 0302.34 to
0302.36 for  bigeye tuna, bluefin tuna and
southern bluefin tuna, facilitating the
monitoring of such fish.
0303.11
0303.19ex0303.10
ex0303.10Subheading 0303.10 has been
subdivided to create a new
subheading 0303.11 for
sockeye salmon.G/MA/W/26
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2002 Version 1996 Version Remarks
0303.44
0303.450303.46
0303.49ex0303.49
ex0303.49ex0303.49
ex0303.49Creation of new subheadings 0303.44 to
0303.46 for bigeye tuna, bluefin tuna and
southern bluefin tuna, facilitating the
monitoring of such fish.
0709.51
0709.59ex0709.51
ex0709.51Mushrooms other than those of the genus
Agaricus  have been transferred to new
subheading 0709.59.
0711.51
0711.59
0711.90ex0711.90
ex0711.90
0711.10
ex0711.90Creation of new subheadings 0711.5, 0711.51
and 0711.59 for mushrooms and truffles.  At
the same time, subheading 0711.10 has been
deleted because of the low volume of trade.
0712.31
0712.320712.33
0712.39ex0712.30
ex0712.30ex0712.30
ex0712.30Creation of new subheadings
0712.3 and 0712.31 to 0712.39 for mushrooms
of the genus Agaricus , wood ears and jelly
fungi.
0805.50
0805.90   0805.30
ex0805.90
ex0805.90The scope of present subheading 0805.30 has
been expanded to cover limes of the genusCitrus latifolia .  At the same time, the
subheading has been renumbered 0805.50.
0810.60
0810.90ex0810.90
ex0810.90Creation of a new subheading 0810.60 for
durians.
0812.90 0812.20
0812.90Subheading 0812.20, relating to strawberries,
has been deleted because of the low volume of
trade.
1103.19 1103.12
1103.14
1103.19Subheadings 1103.12 and
1103.14, relating to groats and meal of oat and
rice, have been deleted because of the low
volume of trade.
1103.20 1103.21
1103.29Subheading 1103.21, relating to pellets of
wheat, has been deleted because of the low
volume of trade.
1104.19
1104.291104.11
1104.19
1104.21
1104.29Subheadings 1104.11 and
1104.21, relating to certain worked grains of
barley, have been deleted because of the lowvolume of trade.
1205.10
1205.90ex1205.00
ex1205.00Low erucic acid rape or colza seeds have been
defined in a new Subheading Note 1 to
Chapter 12.  At the same time, a new
subheading 1205.10 for low erucic acid rape orcolza seeds has been created.G/MA/W/26
Page 4
2002 Version 1996 Version Remarks
1207.99 1207.92
1207.99Subheading 1207.92, relating to shea nuts, has
been deleted because of the low volume of
trade.
1209.10
1209.291209.11
1209.19
1209.29Subheading 1209.19, relating to beet seed other
than sugar beet seed, has been deleted because
of the low volume of trade. At the same time,
subheading 1209.11 has been renumbered
1209.10.
1211.30
1211.401211.90ex1211.90
ex1211.90ex1211.90Creation of new subheadings 1211.30 and
1211.40 for coca leaf and poppy straw,
respectively, facilitating the monitoring andcontrol of narcotic drugs and psychotropic
substances.
1212.99 1212.92
1212.99Subheading 1212.92, relating to sugar cane, has
been deleted because of the low volume of
trade.
1302.11 ex1302.11 Certain concentrates of poppy straw have been
transferred to subheading 2939.11 by virtue of
new Note 1 (f) to Chapter 13.
1402.00 1402.10
1402.90Subheading 1402.10, relating to kapok, has
been deleted because of the low volume of
trade.
1403.00 1403.10
1403.90Subheading 1403.10, relating to broomcorn,
has been deleted because of the low volume of
trade.
1505.00 1505.10
1505.90Subheading 1505.10, relating to wool grease
(crude), has been deleted because of the low
volume of trade.
1514.11
1514.191514.911514.99ex1514.10
ex1514.90ex1514.10ex1514.90Creation of new subheadings for low erucic
acid rape or colza oil and its fractions.
1515.90 1515.60
1515.90Subheading 1515.60, relating to
jojoba oil and its fractions, has
been deleted because of the low
volume of trade.
1904.30
1904.90ex1904.90
ex1904.90Creation of a new subheading 1904.30 for
bulgar wheat.
1905.31
1905.32ex1905.30
ex1905.30Taking into account the volume of trade,
subheading 1905.30 has been split into twosubheadings.
2001.90 2001.20
2001.90Subheading 2001.20, relating to
onions, has been deletedbecause of the low volume of
trade.G/MA/W/26
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2002 Version 1996 Version Remarks
2003.10
2003.90ex2003.10
ex2003.10Mushrooms other than those
of the genus Agaricus  have been
transferred to new subheading
2003.90.
2009.12
2009.192009.212009.292009.31
2009.39
2009.412009.492009.61
2009.69
2009.712009.79ex2009.19
ex2009.19ex2009.20ex2009.20ex2009.30
ex2009.30
ex2009.40ex2009.40ex2009.60
ex2009.60
ex2009.70ex2009.70The amendments to heading 20.09 result from
the creation of several subheadings for
“concentrated juices” differentiated by their
Brix value. Brix value has been defined in new
Subheading Note 3 to Chapter 20.
2306.41
2306.49ex2306.40
ex2306.40Low erucic acid rape or colza seeds have been
defined in new Subheading Note 1 to Chapter
23 and Chapter 12, respectively.  At the same
time, new subheading 2306.41 has been created
for these products.
2308.00 2308.10
2308.90Subheading 2308.10, relating to acorns and
horse-chestnuts, has been deleted because of
the low volume of trade.
2530.90 2527.00
2530.40
2530.90Deletion of heading 25.27 and subheading
2530.40 entails the transfer of those products to
subheading 2530.90.
2620.21
2620.292620.60
2620.91
2620.99ex2620.20
ex2620.20ex2620.90
ex2621.00
ex2620.90
2620.50
ex2620.90The new structure of heading 26.20 is based on
:
(a) The expansion of the scope of the heading
to cover arsenic or arsenic compounds;
(b) Creation of new subheadings for the
identification of certain specific categories
of waste.G/MA/W/26
Page 6
2002 Version 1996 Version Remarks
2621.10
2621.90ex2621.00
ex2621.00Creation of new subheadings 2621.10 and
2621.90 for the identification of certain specific
categories of waste.
2710.11
2710.192710.912710.99ex2710.00
ex2710.00ex2710.00ex2710.00Waste oils have been defined in new Note 3 to
Chapter 27. At the same time, subheading
2710.11 for light oils and preparations has been
created.
2805.12
2805.192805.21
2805.19
2805.22Subheadings 2805.19 and 2805.22 have been
combined due to the low volume of trade.
2816.40 2816.20
2816.30Deletion of subheadings 2816.20 and 2816.30
entails the transfer of these products to new
subheading 2816.40.
2827.39 2827.38
2827.39Deletion of subheading 2827.38 entails the
transfer of that product to subheading 2827.39.
2834.29 2834.22
2834.29Deletion of subheading 2834.22 entails the
transfer of that product to subheading 2834.29.
2841.50 2841.40
2841.50Deletion of subheading 2841.40 entails the
transfer of that product to subheading 2841.50.
2842.10 2842.10
ex3824.90The scope of subheading 2842.10 has been
expanded to cover non-chemically defined
aluminosilicates.
2903.19 2903.16
2903.19Deletion of subheading 2903.16 entails the
transfer of that product to subheading 2903.19.
2905.51
2905.59ex2905.50
ex2905.50Creation of a new subheading 2905.51,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2907.29 2907.29
2907.30Deletion of subheading 2907.30 entails the
transfer of that product to subheading 2907.29.
2914.50 ex2914.50 See remarks for heading 29.37.
2918.19 2918.17
ex2918.19Deletion of subheading 2918.17 entails the
transfer of that product to subheading 2918.19.
2918.90 ex2918.90 See remarks for heading 29.37.
2921.46
2921.49ex2921.49
ex2921.49Creation of a new subheading 2921.46,
facilitating the monitoring and control ofnarcotic drugs and psychotropic substances.G/MA/W/26
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2002 Version 1996 Version Remarks
2922.14
2922.19ex2922.19
ex2922.19Creation of a new subheading 2922.14,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2922.31
2922.39ex2922.30
ex2922.30Subheading 2922.30 has been subdivided to
create a new subheading 2922.31, facilitating
the monitoring and control of narcotic drugs
and psychotropic substances.
2922.44
2922.49ex2922.49
 ex2922.49Creation of a new subheading 2922.44,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2922.50 ex2922.50 See remarks for heading 29.37.
2924.11
2924.19ex2924.10
ex2924.10Subheading 2924.10 has been subdivided to
create a new subheading 2924.11, facilitating
the monitoring and control of narcotic drugsand psychotropic substances.
2924.23 2924.22
ex2924.29The scope of present subheading 2924.22 has
been expanded to cover salts of 2-acetamidobenzoic acid (N-acetylanthranilic
acid).  At the same time the subheading has
been renumbered.
2924.24
2924.29ex2924.29
 ex2924.29Creation of a new subheading 2924.24,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2925.12
2925.19ex2925.19
ex2925.19Creation of a new subheading 2925.12,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2926.30
2926.90ex2926.90
ex2926.90Creation of a new subheading 2926.30,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2932.95
2932.99ex2932.99
ex2932.99Creation of a new subheading 2932.95,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2933.33
2933.39ex2933.39
ex2933.39Creation of a new subheading 2933.33,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2933.41
2933.49ex2933.40
ex2933.40Subheading 2933.40 has been subdivided to
create a new subheading 2933.41, facilitating
the monitoring and control of narcotic drugsand psychotropic substances.G/MA/W/26
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2002 Version 1996 Version Remarks
2933.52
2933.532933.54
2933.55
2933.59ex2933.51
ex2933.51ex2933.51
ex2933.59
ex2933.59Creation of new subheadings 2933.52, 2933.53,
2933.54 and 2933.55, facilitating the
monitoring and control of narcotic drugs and
psychotropic substances.
2933.72
2933.79ex2933.79
 ex2933.79Creation of a new subheading 2933.72,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2933.91
2933.99ex2933.90
ex2933.90Subheading 2933.90 has been subdivided to
create a new subheading 2933.91, facilitating
the monitoring and control of narcotic drugs
and psychotropic substances.
2934.91
2934.99ex2934.90
 ex2934.90Subheading 2934.90 has been subdivided to
create a new subheading 2934.91, facilitatingthe monitoring and control of narcotic drugs
and psychotropic substances.G/MA/W/26
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2002 Version 1996 Version Remarks
2937.11
2937.12
2937.19
2937.23
2937.29
2937.31
2937.39
2937.40
2937.50
2937.90ex 2933.90
ex 2934.90
ex 2937.10
2937.91
ex2933.90
ex2934.90
ex2937.10
ex2937.99
2937.92
ex2914.50
2937.29
ex2937.99
ex2937.99
ex2922.50
ex2937.99
ex2937.99
ex2918.19
ex2918.90
ex2934.90
ex2937.99
ex2933.90
ex2934.90
ex2937.99The scope of heading 29.37 has been expanded
to cover hormones, prostaglandins,
thromboxanes and leukotrienes, natural or
reproduced by synthesis; derivatives and
structural analogues thereof, including chain
modified polypeptides, used primarily ashormones. The term hormones and the
expression “used primarily as hormones” have
been defined in new Note 8 to Chapter 29.
2939.11
2939.19ex1302.11
ex2939.10
ex2939.10Creation of a new subheading 2939.11,
facilitating the monitoring and control ofnarcotic drugs and psychotropic substances.  At
the same time, the scope of subheading 2939.11
has been expanded to cover concentrates of
poppy straw containing not less than 50% by
weight of alkaloids.
2939.43
2939.49ex2939.49
ex2939.49Creation of a new subheading 2939.43,
facilitating the monitoring and control of
narcotic drugs and psychotropic substances.
2939.51
2939.59ex2939.50
ex2939.50Subheading 2939.50 has been subdivided to
create a new subheading 2939.51, facilitating
the monitoring and control of narcotic drugsand psychotropic substances.
2939.91
2939.99ex2939.90
2939.70
ex2939.90Deletion of the subheading 2939.70 entails the
transfer of that product to subheading 2939.99.G/MA/W/26
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2002 Version 1996 Version Remarks
3001.10
3001.203001.90
3002.10
3002.203002.303002.90
3003.10
3003.203003.313003.393003.40
3003.90
3004.103004.203004.31
3004.32ex3001.10
ex3001.20ex3001.90
ex3002.10
ex3002.20ex3002.30ex3002.90
ex3003.10
ex3003.20ex3003.31ex3003.39ex3003.40
ex3003.90
ex3004.10ex3004.20ex3004.31
3004.32
ex3004.39Waste pharmaceuticals have been defined in
new Note 4 (k) to Chapter 30.  At the same
time, subheading 3006.80 for waste
pharmaceuticals has been created.
Furthermore, the scope of subheading 3004.32
has been expanded to be consistent with theamendments to heading 29.37(see remarks for
heading 29.37).G/MA/W/26
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2002 Version 1996 Version Remarks
3004.39
3004.403004.50
3004.90
3005.103005.903006.10
3006.20
3006.303006.403006.50ex3004.39
ex3004.40ex3004.50
ex3004.90
ex3005.10ex3005.90ex3006.10
ex3006.20
ex3006.30ex3006.40ex3006.50See remarks for heading 30.01.
3006.60 ex3006.60 The scope of subheading 3006.60 has been
expanded to be consistent with the amendments
to heading 29.37(see remarks for heading29.37). Consequently, Note 4 (h) to Chapter 30
has been amended.
3006.70 ex3824.90Creation of a new subheading 3006.70 for
certain gel preparations.G/MA/W/26
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2002 Version 1996 Version Remarks
3006.80 ex3001.10
ex3001.20
ex3001.90
ex3002.10ex3002.20
ex3002.30
ex3002.90ex3003.10
ex3003.20
ex3003.31
ex3003.39
ex3003.40ex3003.90
ex3004.10
ex3004.20
ex3004.31
ex3004.32ex3004.39
ex3004.40
ex3004.50ex3004.90
ex3005.10
ex3005.90
ex3006.10
ex3006.20ex3006.30
ex3006.40
ex3006.50
ex3006.60
ex3824.90See remarks for heading 30.01.
3401.30
3402.20ex3402.20
ex3402.20Creation of a new subheading 3401.30 for
organic surface-active products and
preparations for washing the skin in the form ofliquid or cream and put up for retail sale,
whether or not containing soap.
3702.91 3702.91
3702.92Deletion of subheading 3702.92 and expansion
of the scope of subheading 3702.91 entails the
transfer of those products to subheading
3702.91.
3817.00 3817.10
3817.20Simplification of heading 38.17 because of the
low volume of trade.G/MA/W/26
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2002 Version 1996 Version Remarks
3822.00 Applicable subheadings
(other than those of
Chapter 28 or 29), such
as subheadings of
Chapters 4, 13, 15, 17,22, 25 to 27, 30 to 41, 68,
69, 70, 71, 72, 73, 74, 75,
76 and 78 to 81.The scope of heading 38.22 has been expanded
to cover “certified reference materials”. These
materials have been defined in new Note 2 to
Chapter 38.  With the exception of the products
of Chapter 28 or 29, for the classification ofthese materials, heading 38.22 shall take
precedence over any other headings in the
Nomenclature.
3824.90
3825.103825.203825.30
3825.41
3825.49
3825.503825.613825.693825.90ex3824.90
ex3824.90ex3824.90ex3005.10
ex3005.90ex3824.90
ex4015.11
ex9018.31
ex9018.32
ex9018.39
ex3824.90
ex3824.90
ex3824.90ex3824.90ex3824.90ex3824.90Certain kinds of waste have been defined in
new Notes 4, 5 and 6 to Chapter 38.  At the
same time, a new heading 38.25 andsubheadings 3825.10 to 3825.90 have been
created.
3920.43
3920.49ex3920.41
ex3920.42
ex3920.41
ex3920.42Creation of new subheadings 3920.43 and
3920.49 to identify products of present
subheadings 3920.41 and 3920.42 on the basis
of their plasticiser content.
3922.10
3922.903922.10
ex3922.90
ex3922.90The scope of subheading 3922.10 has been
expanded to cover sinks.
G/MA/W/26
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4009.11
4009.12
4009.21
4009.224009.314009.32
4009.41
4009.42  4009.10
ex4009.50
4009.20
ex4009.50
4009.30
ex4009.50
4009.40
ex4009.50Creation of new subheadings 4009.11 to
4009.42 in heading 40.09 for vulcanised rubber
tubes, pipes and hoses with fittings in order to
provide the same statistical detail alreadyafforded to such products without fittings.  This
results in the deletion of subheading 4009.50
and transfer of that product to new subheadings
4009.12, 4009.22, 4009.32 and 4009.42
4010.31
4010.324010.334010.34
4010.35
4010.364010.39ex4010.21
ex4010.21ex4010.22ex4010.22
4010.23
4010.244010.29Creation of new subheadings 4010.31 and
4010.33 for V-ribbed belts to identify them
separately.
4011.61
4011.624011.634011.69
4011.92
4011.934011.944011.99ex4011.91
ex4011.91ex4011.91ex4011.91
ex4011.99
ex4011.99ex4011.99ex4011.99Creation of new subheadings 4011.61 to
4011.99 for tyres of a kind used on agricultural
or forestry vehicles and machines andconstruction or industrial handling vehicles and
machines.
4012.11
4012.12
4012.13
4012.19ex4012.10
ex4012.10
ex4012.10
ex4012.10Subheading 4012.10 has been subdivided to
create new subheadings 4012.11, 4012.12 and
4012.13 for retreaded tyres of a kind used on
motor cars, buses or lorries, or aircraft.G/MA/W/26
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4101.20
4101.50
4101.90
4102.21
4102.29  4101.10
ex4101.21
ex4101.30
ex4101.40ex4104.10
ex4104.21
ex4104.22
ex4104.29
ex4101.21
ex4101.30
ex4101.40ex4104.21
ex4104.22
ex4104.29
4101.22
4101.29
ex4101.30
ex4101.40
ex4104.21
ex4104.22ex4104.29
4102.21
ex4105.11
ex4105.12
4102.29
ex4105.11ex4105.12The present weight criterion has been amended
to increase the maximum weight (from 14 kg to
16 kg) of whole hides and skins, fresh, wet-
salted or otherwise than simply dried or dry-salted in subheadings 4101.20 and 4101.50.
At the same time, new Note 2 to Chapter 41 has
been created, resulting in transfers of hides and
skins which have undergone certain tanning
processes, from headings 41.04 to 41.07 toheadings 41.01 to 41.03.
4103.10
4103.20
4103.30
4103.904103.10
ex4106.11ex4106.12
4103.20
ex4107.21
ex4107.29
ex4103.90
ex4107.10
ex4103.90
ex4107.90Creation of a new subheading 4103.30 for raw
hides and skins of swine.G/MA/W/26
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2002 Version 1996 Version Remarks
4104.11
4104.194104.41
4104.494105.10
4105.30
4106.21
4106.22
4106.31
4106.32
4106.40
4106.91
4106.924107.11ex4104.10
ex4104.21
ex4104.22
ex4104.29
ex4104.10
ex4104.21
ex4104.22
ex4104.29
ex4104.10
ex4104.31
ex4104.10
ex4104.39
ex4105.11
ex4105.12
    4105.19
ex4105.20
ex4106.11
ex4106.12
ex4106.19
ex4106.20ex4107.10
ex4107.10
ex4107.21
ex4107.29
ex4107.90ex4107.90ex4104.10
ex4104.31The structure of Chapter 41 has been revised
based on industry practice.G/MA/W/26
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4107.12
4107.194107.91
4107.924107.99
4112.00
4113.104113.204113.304113.90
4114.10
4114.204115.104115.20ex4104.10
ex4104.31
ex4104.10
ex4104.39
ex4104.31ex4104.31ex4104.39
ex4105.20
ex4106.20ex4107.10ex4107.29ex4107.90
4108.00
4109.004111.004110.00
4301.80 4301.20
4301.40
4301.50
4301.80Deletion of subheadings 4301.20, 4301.40 and
4301.50 for raw furskins of rabbit, beaver and
musk-rat entails the transfer of those products
to subheading 4301.80.
4302.19 4302.12
4302.19Deletion of subheading 4302.12 for tanned or
dressed furskins of rabbit or hare entails the
transfer of those products to subheading4302.19.
4403.49
4403.99
4407.29
4407.994403.49
ex4403.99
ex4403.99
4407.29
ex4407.99
ex4407.99The types of tropical wood of subheadings
4403.41 to 4403.49, 4407.24 to 4407.29,4408.31 to 4408.39 and 4412.13 to 4412.99
have been added to Subheading Note 1 to
Chapter 44.G/MA/W/26
Page 18
2002 Version 1996 Version Remarks
4408.10
4408.31
4408.39
4408.904408.10
ex4412.13
ex4412.14
ex4412.19ex4412.22
ex4412.29
ex4412.92
ex4412.99
4408.31
ex4412.13
ex4412.22ex4412.92
4408.39
ex4408.90ex4412.13
ex4412.22
ex4412.92
ex4408.90
ex4412.13
ex4412.14
ex4412.19ex4412.22
ex4412.23
ex4412.29
ex4412.92
ex4412.93ex4412.99The scope of heading 44.08 has been expanded
to cover sheets for veneering which are
obtained by slicing laminated wood.  At the
same time, the scope of tropical wood has beenexpanded.G/MA/W/26
Page 19
2002 Version 1996 Version Remarks
4410.21
4410.29
4410.31
4410.32
4410.33
4410.394412.13
4412.14
4412.194412.22
4412.23
4412.294412.92
4412.93
4412.99ex4410.11
ex4410.11
ex4410.19
ex4410.19ex4410.19
ex4410.19
ex4410.19ex4412.13
ex4412.14
ex4412.19
ex4412.14
ex4412.19ex4412.22
ex4412.23
ex4412.29
ex4412.23
ex4412.29ex4412.92
ex4412.93
ex4412.99
ex4412.93
ex4412.99See remarks for heading 44.03.
4601.91
4601.99ex4601.10
4601.91
ex4601.10
4601.99Deletion of subheading 4601.10 entails the
transfer of that product to subheadings 4601.91
and 4601.99.G/MA/W/26
Page 20
2002 Version 1996 Version Remarks
4801.00
4802.20
4802.30
4802.40
4802.54
4802.55
4802.56
4802.57ex 4801.00
4802.20
ex4805.60ex4805.70
ex4805.80
ex4823.59
4802.30
ex4805.60
ex4823.59
4802.40
ex4805.60
ex4805.70
ex4823.59
ex4802.51
ex4805.21
ex4805.22
ex4805.23
ex4805.29ex4805.60
ex4823.59
ex4802.52
ex4805.21
ex4805.22
ex4805.23
ex4805.29ex4805.60
ex4823.59
ex4802.52
ex4805.21
ex4805.22
ex4805.23
ex4805.29ex4805.60
ex4823.59
ex4802.52
ex4805.21ex4805.22
ex4805.23
ex4805.29ex4805.60
ex4823.59The scope of paper and paperboard of a kind
used for writing, printing or other graphic
purposes has been expanded. At the same
time, the size of paper, paperboard, cellulose
wadding and webs of cellulose fibres in strips
or rolls has been amended.G/MA/W/26
Page 21
2002 Version 1996 VersionRemarks
4802.58
4802.61
4802.62
4802.69ex4802.53
ex4805.21
ex4805.22
ex4805.23
ex4805.29
ex4805.70ex4805.80
ex4823.59
ex4801.00
ex4802.51ex4802.52
ex4802.53
ex4802.60ex4805.21
ex4805.22
ex4805.23
ex4805.29
ex4805.60ex4805.70
ex4805.80
ex4823.59
ex4801.00
ex4802.51
ex4802.52
ex4802.53ex4802.60
ex4805.21
ex4805.22
ex4805.23
ex4805.29ex4805.60
ex4805.70
ex4805.80
ex4823.59
ex4801.00
ex4802.51
ex4802.52ex4802.53
ex4802.60
ex4805.21
ex4805.22
ex4805.23ex4805.29
ex4805.60
ex4805.70
ex4805.80
ex4823.59G/MA/W/26
Page 22
2002 Version 1996 Version Remarks
4804.11
4804.194804.214804.29
4804.31
4804.394804.414804.424804.49
4804.51
4804.524804.59ex4804.11
ex4804.19ex4804.21ex4804.29
ex4804.31
ex4804.39ex4804.41ex4804.42ex4804.49
ex4804.51
ex4804.52ex4804.59G/MA/W/26
Page 23
2002 Version 1996 Version Remarks
4805.11
4805.12
4805.19
4805.24
4805.25
4805.30
4805.404805.504805.91
4805.92ex4805.10
ex4805.29
ex4805.60ex4805.70
ex4805.80
ex4805.29
ex4805.60ex4805.70
ex4805.80
ex4805.21
ex4805.22
ex4805.23
ex4805.29
ex4805.60
ex4805.21
ex4805.22
ex4805.23
ex4805.29ex4805.70
ex4805.80
ex4805.30
ex4805.40ex4805.50ex4805.21
ex4805.22ex4805.23
ex4805.29
ex4805.60
ex4805.21
ex4805.22
ex4805.23
ex4805.29
ex4805.70The transfers result from :
- the creation of subheadings
for testliner (recycled liner board) ;
- the deletion of subheadings
for multi-ply paper and paperboard.G/MA/W/26
Page 24
2002 Version 1996 Version Remarks
4805.93
4806.10
4806.20
4806.30
4806.40ex4805.21
ex4805.22ex4805.23
ex4805.29
ex4805.80
ex4806.10ex4806.20
ex4806.30
ex4806.40
4807.00 ex4807.10
ex4807.90Deletion of subheadings 4807.10 and 4807.90.
4808.10
4808.204808.30
4808.90
4810.13
4810.14ex4808.10
ex4808.20ex4808.30
ex4808.90
ex4810.11
ex4810.12
ex4823.40
ex4823.51
ex4823.59
ex4810.11
ex4810.12
ex4823.40
ex4823.51
ex4823.59The criteria for paper in strips or rolls of
heading 48.08 have been increased.  At the
same time, dimensional criteria have been
deleted for heading 48.10.G/MA/W/26
Page 25
2002 Version 1996 Version Remarks
4810.19
4810.22
4810.29
4810.31
4810.32
4810.39
4810.92
4810.99ex4810.11
ex4810.12
ex4823.40
ex4823.51
ex4823.59
4810.21
ex4823.40
ex4823.51ex4823.59
ex4810.11
ex4810.12
4810.29
ex4810.39
ex4823.40
ex4823.51
ex4823.59
4810.31
ex4823.40
ex4823.90
4810.32
ex4823.40
ex4823.90
ex4810.39
ex4823.40
ex4823.90
4810.91
ex4823.40
ex4823.90
ex4810.99
ex4823.40
ex4823.90G/MA/W/26
Page 26
2002 Version 1996 Version Remarks
4811.10
4811.41
4811.49
4811.51
4811.59
4811.60
4811.904811.10
ex4823.90
4811.21
ex4823.11
ex4823.90
4811.29
ex4823.19ex4823.90
4811.31
ex4823.90
4811.39
ex4823.90
4811.40
ex4823.90
4811.90
ex4823.90The transfers result from amendments
regarding the size of paper, paperboard,
cellulose wadding and webs of cellulose fibres
in strips or rolls.G/MA/W/26
Page 27
2002 Version 1996 Version Remarks
4823.12
4823.194823.20
4823.40
4823.90ex4823.11
ex4823.19ex4805.40
   4823.20
ex4823.40
ex4804.11
ex4804.19
ex4804.21
ex4804.29
ex4804.31ex4804.39
ex4804.41
ex4804.42
ex4804.49
ex4804.51ex4804.52
ex4804.59
ex4805.10ex4805.21
ex4805.22
ex4805.23
ex4805.29
ex4805.30ex4805.50
ex4805.60
ex4805.70
ex4805.80
ex4806.10ex4806.20
ex4806.30
ex4806.40ex4807.10
ex4807.90
ex4808.10
ex4808.20
ex4808.30ex4808.90
ex4823.51
ex4823.59ex4823.90See remarks on page 1/21 above.
5102.11
5102.19ex5102.10
ex5102.10Subheading 5102.10 has been subdivided to
create a new subheading 5102.11 for fineanimal hair of Kashmir (cashmere) goats.
5105.31
5105.39ex5105.30
ex5105.30Subheading 5105.30 has been subdivided to
create a new subheading 5105.31 for fine
animal hair of Kashmir (cashmere) goats.G/MA/W/26
Page 28
2002 Version 1996 Version Remarks
5305.90 5305.91
5305.99Deletion of subheadings 5305.91 and 5305.99
entails the transfer of those products to
subheading 5305.90.
5308.90 5308.30
5308.90Deletion of subheading 5308.30 entails the
transfer of that product to subheading 5308.90.
5607.90 5607.30
5607.90Deletion of subheading 5607.30 entails the
transfer of that product to subheading 5607.90.
5904.90 5904.91
5904.92Deletion of subheadings 5904.91 and 5904.92
entails the transfer of those products tosubheading 5904.90.G/MA/W/26
Page 29
2002 Version 1996 Version Remarks
6002.40
6002.90
6003.10
6003.20
6003.306003.40
6003.90
6004.10
6004.90
6005.10
6005.21
6005.22
6005.23
6005.24
6005.31
6005.32
6005.336004.34
6005.41
6005.42
6005.43
6005.44
6005.906006.10
6006.21
6006.22
6006.236006.24
6006.31
6006.32
6006.336006.34
6006.41
6006.426006.43
6006.44
6006.90ex6002.10
ex6002.10
ex6002.20
ex6002.20
ex6002.20ex6002.20
ex6002.20
ex6002.30
ex6002.30
6002.41
ex6002.42
ex6002.42
ex6002.42
ex6002.42
ex6002.43
ex6002.43
ex6002.43ex6002.43
ex6002.43
ex6002.43
ex6002.43
ex6002.43
6002.496002.91
ex6002.92
ex6002.92
ex6002.92ex6002.92
ex6002.93
ex6002.93
ex6002.93ex6002.93
ex6002.93
ex6002.93ex6002.93
ex6002.93
6002.99The new structure of headings 60.02 to 60.06
for knitted or crocheted fabrics has been
created with a view to establishing a parallel
between woven fabrics and knitted or crocheted
fabrics.G/MA/W/26
Page 30
2002 Version 1996 Version Remarks
6110.11
6110.12
6110.19ex6110.10
ex6110.10
ex6110.10Subheading 6110.10 has been subdivided to
create new subheadings 6110.11 and 6110.12for products of wool and fine animal hair of
Kashmir (cashmere) goats.
6812.90 6812.10
6812.20
6812.306812.40Deletion of subheadings 6812.10 to 6812.40
entails the transfer of those products to
subheading 6812.90.
7010.90 7010.91
7010.927010.93
7010.94Deletion of subheadings 7010.91 to 7010.94
entails the transfer of those products to newsubheading 7010.90.
7112.30
7112.91
7112.92
7112.99ex7112.10
ex7112.20
ex7112.90
ex7112.10
ex7112.20
ex7112.90Creation of a new subheading 7112.30 for the
identification of certain  specific categories of
waste.
7302.90 7302.20
7302.90Deletion of subheading 7302.20 entails the
transfer of that product to 7302.90.
7415.33 7415.31
7415.32Deletion of subheadings 7415.31 and 7415.32
entails the transfer of those products to new
subheading 7415.33.
8101.94
8101.95
8101.96
8101.97ex8101.91
8101.92
8101.93
ex8101.91Creation of a new subheading 8101.97 for
identification of certain  specific categories of
waste.
8102.94
8102.958102.968102.97ex8102.91
8102.928102.93
ex8102.91Creation of a new subheading 8102.97 for
identification of certain  specific categories of
waste.
8103.20
8103.30ex8103.10
ex8103.10Subheading 8103.10 has been subdivided to
create a new subheading 8103.30 for the
identification of certain  specific categories of
waste.G/MA/W/26
Page 31
2002 Version 1996 Version Remarks
8105.20
8105.30ex8105.10
ex8105.10Subheading 8105.10 has been subdivided to
create a new subheading 8105.30 for the
identification of certain  specific categories of
waste.
8107.20
8107.30ex8107.10
ex8107.10Subheading 8107.10 has been subdivided to
create a new subheading 8107.30 for the
identification of certain  specific categories of
waste.
8108.20
8108.30ex8108.10
ex8108.10Subheading 8108.10 has been subdivided to
create a new subheading 8108.30 for theidentification of certain  specific categories of
waste.
8109.20
8109.30ex8109.10
ex8109.10Subheading 8109.10 has been subdivided to
create a new subheading 8109.30 for the
identification of certain  specific categories of
waste.
8110.10
8110.208110.90ex8110.00
ex8110.00ex8110.00Subheading 8110.00 has been subdivided to
create a new subheading 8110.20 for the
identification of certain  specific categories of
waste.
8112.12
8112.138112.218112.22
8112.29ex8112.11
ex8112.11ex8112.20ex8112.20
ex8112.20Creation of new subheadings 8112.13 and
8112.22 for the identification of certain specific
categories of waste.
8112.51
8112.52
8112.598112.928112.99ex8112.91
ex8112.91
ex8112.99ex8112.91ex8112.99Creation of new subheadings 8112.52 and
8112.92 for the identification of certain specificcategories of waste.
8414.80
8414.908414.80
ex8508.80
8414.90
ex8508.90The transfers result from the amendment of
Note 1 (e) to Chapter 84 and heading 84.67 and
the deletion of heading 85.08 and subheadings
8508.10 to 8508.90.
8415.10
8415.828415.10
ex8415.82
 ex8415.82The scope of subheading 8415.10 has been
expanded to cover split-systems.G/MA/W/26
Page 32
2002 Version 1996 Version Remarks
8419.39
8419.89
8419.908419.39
ex8508.80
8419.89
ex8508.80
8419.90
ex8508.90The transfers result from the amendment of
Note 1 (e) to Chapter 84 and heading 84.67 and
the deletion of heading 85.08 and subheadings
8508.10 to 8508.90.
8422.30
8422.40
8422.90
8424.308424.908422.30
ex8508.80
8422.40
ex8508.80
8422.90
ex8508.90
8424.30
ex8508.80
8424.90
ex8508.90The transfers result from the amendment of
Note 1 (e) to Chapter 84 and heading 84.67 and
the deletion of heading 85.08 and subheadings8508.10 to 8508.90.
8430.69 8430.62
8430.69Deletion of subheading 8430.62 entails the
transfer of that product to 8430.69.
8461.90 8461.10
8461.90Deletion of subheading 8461.10 entails the
transfer of that product to 8461.90.
8467.21
8467.228467.29
8467.91
8467.998508.10
8508.20
ex8508.80
8467.91
ex8508.90
8467.99
ex8508.90The transfers result from the amendment of
Note 1 (e) to Chapter 84 and heading 84.67 and
the deletion of heading 85.08 and subheadings8508.10 to 8508.90.
8542.10
8542.21
8542.29
8542.60
8542.708542.12
ex8542.30
8542.13
8542.14
8542.19
ex8542.30
8542.40
8542.50The content of subheadings 8542.12 and
8542.30 has been transferred to newsubheading 8542.10 for “smart cards”.  At
the same time, the content of present
subheadings 8542.13, 8542.14 and 8542.19
has been transferred to new subheading
8542.21.G/MA/W/26
Page 33
2002 Version 1996 Version Remarks
8805.21
8805.29ex8805.20
ex8805.20Creation of a new subheading 8805.21 for air
combat simulators and parts thereof.
8906.10
8906.90ex8906.00
ex8906.00Creation of a new subheading 8906.10 for
warships.
9009.91
9009.929009.939009.99ex9009.90
ex9009.90ex9009.90ex9009.90Creation of new subheadings  for automatic
document feeders, paper feeders and sorters.
9021.10
 9021.31
9021.399021.19
9021.11
9021.30The structure of present heading 90.21 has been
amended for alignment between the structured
nomenclature of the heading and the
corresponding Explanatory Notes.
9108.90 9108.91
9108.99Deletion of subheadings 9108.91 and 9108.99
entails the transfer of those products to newsubheading 9108.90.
9112.20 9112.10
9112.80Deletion of subheadings 9112.10 and 9112.80
entails the transfer of those products to newsubheading 9112.20.
9301.11
9301.19
9301.20
9301.90ex9301.00
ex9301.00
ex9301.00
ex9301.00Creation of new subheadings, identifying
certain military weapons.
9305.91
9305.99ex9305.90
ex9305.90Creation of a new subheading 9305.91 for parts
of military weapons of heading 93.01.
9504.30
9504.909504.30
ex9504.90
ex9504.90The scope of subheading 9504.30 has been
expanded to cover banknote operated machines.
9508.10
9508.90ex9508.00
ex9508.00Creation of a new subheading 9508.10 for
travelling circuses and travelling menageries.
9613.80 9613.30
9613.80Deletion of subheading 9613.30 entails the
transfer of that product to subheading 9613.80.G/MA/W/26
Page 34
ANNEX M/2
Table II – Correlating the 1996 version to the 2002 version
of the Harmonized System
(See Annex C/1 above)
1996 VERSION 2002 VERSION
0101.11
0101.19
0101.20ex0101.10
ex0101.90
ex0101.10
ex0101.90
0106.00 0106.11
0106.12
0106.19
0106.200106.31
0106.32
0106.390106.90
0208.90 0208.30
0208.400208.50
0208.90
0210.90 0210.91
0210.92
0210.93
0210.99
0302.39 0302.34
0302.35
0302.36
0302.39
0303.10
0303.490303.11
0303.19
0303.44
0303.45
0303.46
0303.49
0709.51 0709.51
0709.59
0711.10
0711.90ex0711.90
0711.51
0711.59
ex 0711.90G/MA/W/26
Page 35
1996 VERSION 2002 VERSION
0712.30 0712.31
0712.32
0712.33
0712.39
0805.30
0805.90ex0805.50
ex0805.50
0805.90
0810.90 0810.60
0810.90
0812.20
0812.90ex0812.90
ex0812.90
1103.121103.14
1103.191103.211103.29ex1103.19
ex1103.19
ex1103.19ex1103.20ex1103.20
1104.111104.19
1104.21
1104.29ex1104.19
ex1104.19
ex1104.29
ex1104.29
1205.00 1205.10
1205.90
1207.921207.99ex1207.99
ex1207.99
1209.111209.191209.291209.10
ex1209.29ex1209.29
1211.90 1211.30
1211.40
1211.90
1212.92
1212.99ex1212.99
ex1212.99
1302.11 1302.11
ex2939.11
1402.10
1402.90ex1402.00
ex1402.00G/MA/W/26
Page 36
1996 VERSION 2002 VERSION
1403.10
1403.90ex1403.00
ex1403.00
1505.101505.90ex1505.00
ex1505.00
1514.10
1514.901514.11
1514.91
1514.19
1514.99
1515.60
1515.90ex1515.90
ex1515.90
1904.90 1904.30
1904.90
1905.30 1905.31
1905.32
2001.20
2001.90ex2001.90
ex2001.90
2003.10 2003.10
2003.90
2009.19
2009.202009.302009.40
2009.60
2009.702009.12
2009.19
2009.21
2009.29
2009.31
2009.39
2009.41
2009.49
2009.61
2009.69
2009.71
2009.79
2306.40 2306.41
2306.49
2308.10
2308.90ex2308.00
ex2308.00
2527.00 ex2530.90
2530.402530.90ex2530.90
ex2530.90G/MA/W/26
Page 37
1996 VERSION 2002 VERSION
2620.20
2620.50
2620.902620.21
2620.29
ex2620.99
ex2620.60
2620.91
ex2620.99
 2621.00 ex2620.60
2621.10
2621.90
2710.00 2710.11
2710.19
2710.912710.99
2805.19
2805.21
2805.22ex2805.19
2805.12
ex2805.19
2816.202816.30ex2816.40
ex2816.40
2827.382827.39ex2827.39
ex2827.39
2834.222834.29ex2834.29
ex2834.29
2841.402841.50ex2841.50
ex2841.50
2842.10 ex2842.10
2903.162903.19ex2903.19
ex2903.19
2905.50 2905.51
2905.59
2907.29
2907.30ex2907.29
ex2907.29
2914.50 2914.50
ex2937.29
2918.17
2918.19
2918.90ex2918.19
ex2918.19
ex2937.50
2918.90
ex2937.50G/MA/W/26
Page 38
1996 VERSION 2002 VERSION
2921.49 2921.46
2921.49
2922.19
2922.302922.492922.502922.14
2922.19
2922.31
2922.39
2922.44
2922.49
2922.50
ex2937.39
2924.10
2924.22
2924.292924.11
2924.19
ex2924.23ex2924.23
2924.24
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2925.19
2926.90 2926.30
2926.90
2932.99 2932.95
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2933.402933.51
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ex2939.99
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ex2939.99
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3001.90
ex3006.80G/MA/W/26
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ex3006.80
3003.10
3003.20
3003.313003.393003.403003.903003.10
ex3006.80
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ex3006.80
3003.31
ex3006.80
3003.39
ex3006.80
3003.40
ex3006.80
3003.90
ex3006.80
3004.10
3004.203004.313004.323004.39
3004.40
3004.503004.903004.10
ex3006.80
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ex3006.80
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ex3006.80
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3006.50
3006.603006.10
ex3006.80
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ex3006.80
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ex3006.80
3006.50
ex3006.80
3006.60
ex3006.80
3402.20 3401.30
3402.20
3702.91
3702.92ex3702.91
ex3702.91
3817.103817.20ex3817.00
ex3817.00
Applicable subheadings (other than those of
Chapter 28 or 29), such as subheadings of
Chapters 4, 13,15,17, 22, 25 to 27, 30 to 41, 68,69, 70, 71, 72, 73, 74, 75, 76 and 78 to 81.3822.00
3824.90 ex2842.10
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ex3006.80
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4301.20
4301.404301.504301.80ex4301.80
ex4301.80ex4301.80ex4301.80
4302.124302.19ex4302.19
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ex4410.29
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4801.00 4801.00
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ex4802.40ex4802.58
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ex4802.62ex4802.69
ex4805.12
ex4805.19
ex4805.25
ex4805.92ex4823.90
ex4802.20
ex4802.58
ex4802.61ex4802.62
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ex4805.12ex4805.19
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4806.10
4806.204806.304806.404806.10
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4811.104811.214811.294811.31ex4811.10
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    4823.40
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ex4811.59
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ex4823.90
5102.10 5102.11
5102.19
5105.30 5105.31
5105.39
5305.91
5305.99ex5305.90
ex5305.90
5308.305308.90ex5308.90
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6005.436005.44
6005.906006.106006.21
6006.226006.23
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6006.326006.33
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6006.436006.44
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7415.317415.32ex7415.33
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8414.90ex8414.80
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8422.308422.408422.90ex8422.30
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ex8424.90
8430.628430.69ex8430.69
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8542.12
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8542.70
8805.20 8805.21
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8906.00 8906.10
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__________