WORLD TRADE
ORGANIZATIONG/RO/45/Add.12/Rev.2
12 November 2001
(01-5576)
Committee on Rules of Origin
INTEGRATED NEGOTIATING TEXT FOR THE
HARMONIZATION WORK PROGRAMME
CHAPTERS 72-73 (IRON AND STEEL)
Note by the Secretariat
Revision
1. At its meeting on 10 May 1996, the Committee on Rules of Origin (CRO) decided to establish
an Integrated Negotiating Text (INT) for the Harmonization Work Programme.  The first INT was
circulated in document G/RO/W/13 (24 Ma y 1996), and had been periodically updated
(G/RO/W/13/Rev.1-3, G/RO/W/13/Rev .3/Add.1 and 2).  A further consolidated INT was circulated in
document G/RO/41(3 September 1999), and has al so been periodically updated (JOB(99)/5869,
JOB(99)/7617, JOB(00)/1573, JOB(00)/323 0, JOB(00) /5207 and JOB(00)/7194).
2. The attached document is the latest update of the negotiating text for Chapters 72-73 and
reflects the progress made by the CRO in September/October 2001.G/RO/45/Add.12/Rev.2
Page 2
ISSUES FOR DECISION:  CHAPTERS 72 TO 73
Issue No. 1
1(a)       PRODUCTION OF ANGLES,  SHAPES, SECTIONS FROM FLAT-ROLLED PRODUCTS,
OR BARS AND RODS, ETC.
(a)(i)     Production of angles, shapes and sections of split heading ex72.16(a) from flat-rolled
products, or bars and rods, of iron or non-alloy steel is a substantial transformation.
OPTION A:       Yes (CTH):  (CHI)(IND)(PHI)(CH)(KOR)(JPN) (BRA)
OPTION B:       No (CTHS, except from headings 72.08, ex72.11(a), 72.12 through 72.15):  (AUS)
OPTION C:       No (CTH, except from headings 72.08 through 72.15):( AUS)(EGY)(EC)(US)(ARG)
(CAN)
Relevant HS Code:  ex72.16(a)
(a)(ii)    Production of angles, shapes and secti ons of split heading ex72.22(b) from flat-rolled
products of stainless steal, or bars and rods in irregularly wound coils is a substantial
transformation.
OPTION A:       Yes (CTH):        (CAN)(CHI)(CH)(IND)(J PN)(KOR)(PHI)(BRA)(DOM)
OPTION B:       No (CTH, except from heading 72.21): (CAN)
OPTION C:       No (CTH, except from headings 72.19 through 72.21):  (US)(EC)(EGY)
Relevant HS Code: ex72.22(b)
(a)(iii)   Production of angles, shapes and sections of split heading e x72.28(b) from flat-rolled
products of other alloy steel, or bars and rods in irregularly wound coils steel is a substantial
transformation.
OPTION A:       Yes (CTH):        (CAN)(CHI)(IND)(JPN)(KOR)(PHI)(BRA)(DOM)
OPTION B:       No (CTH, except from heading 72.27 ):
OPTION C:       No (CTH, except from headings 72.25 through 72.27) :  (US)(EC)(ARG)(EGY)
Relevant HS Code: ex72.28(b)
1(b)       production of flat-rolled products, of a width of 600 mm or more, of split headings ex72.19(a)
and ex72.25(a) from flat-rolled products of a width of less than 600 mm is a substantial
transformation.
OPTION A : Yes (CTH): (CH, EGY, JPN, KOR, MOR, NZ, PHI, US) (BRA)(DOM)
OPTION B :No (CAN, CHI, EC, IND)
• For split heading ex72.19(a) : CTH, except from heading 72.20G/RO/45/Add.12/Rev.2
Page 3
• For split heading ex72.25(a) :  CTH, except from heading 72.26
Relevant HS Codes :
ex72.19 (a), ex72.25(a)
1(c)       Production of bars and rods of stainles s steel (hot-rolled), of split headings ex72.22(a) and
ex72.28 (a) from bars and rods in irregularly wound coils is a substantial transformation.
OPTION A:  Yes
• For split heading ex 72.22 (a) :  CTH (MAL)
• For split heading ex 72.28 (a) :  CTH
OPTION B :No  (JPN, BRA, CAN, CHI, US, EC, EGY, IND)(CH, KOR, PHI, DOM)
• For split heading ex 72.22 (a) :  CTH, except from heading 72.21
• For split heading ex 72.28 (a) :  CTH, except from heading 72.27
Relevant HS Codes :
ex72.22(a) and ex 72.28 (a)
ISSUE No.2
2(a)(i)   Cold-rolling (cold-reducing) of flat rolled products of iron and non-alloy steel (hot-rolled) of
split heading ex72.11(a) to produce a good of split heading ex72.11(b) is a substantial
transformation.
OPTION A:  Yes (CTHS): (AUS, CAN, EC, IND, JPN, KOR, MOR, NZ, PHI, US)(BRA, DOM)
OPTION B:  No (CTH):  (CHI)
         No (CTH, except from 72.08 or 72.09): (ARG)
Relevant HS Code: ex 72.11(b)
(a)(ii)    Cold-rolling (cold-reducing) of flat-rol led products of iron or non-alloy steel (of a width of
600 mm or more) of heading 72.08 or 72.09 to produce the good (of a width of less than
600 mm) of split heading 72.11(b) is a s ubstantial transformation.
OPTION A:  Yes (CTH/CTHS):  (AUS, CAN, CHI, EC, IND, JPN, KOR, NZ, PHI, US)
(BRA, DOM)
OPTION B:  NO (CTH, except from 72.08 or 72.09):  (ARG)
Relevant HS Code:  ex72.11(b)
2(b)(i)   Cold-rolling (cold-reducing) of angles, sha pes and sections (hot-rolled) of split heading
ex72.16(a) to produce a good of ex72.16(b) is a substantial transformation.
OPTION A:  Yes (CTHS):  (AUS, JPN, KOR, NZ)(DOM)
OPTION B:  No (CTH):  (CAN, CHI, EC, US) (EGY, CH, PHI)
Relevant HS Code:  ex72.16(b)G/RO/45/Add.12/Rev.2
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 (b)(ii)   Production of angles, shapes and sections of iron or non-alloy steel (cold-rolled) of split
heading 72.16(b) from flat-rolled products, bars and rods is a substantial transformation.
OPTION A:  Yes (CTHS):  (EGY, JPN, KOR, PHI)(CH, DOM)
OPTION B:  No (CTH, except from 72.08 through 7215): (CHI)
OPTION C:  No (CTH, except from 72.09, 72.10, ex72.11(b) or 72.15):  (US)(CAN)
OPTION D:  No (CTH, except from 72.09, ex72.11(b), 72.14 or 72.15):  (EC)(VEN)
OPTION E:  No (CTHS, except from 72.09, 72.10, ex72.11(b), 72.12 through 72.15): (AUS)
Relevant HS Code:  72.16(b)
(b)(iii)   The production of bars, rods, angles, shapes and sections (cold-rolled) of split heading
ex72.22(c) from hot-rolled bars, rods, angles, shapes and sections of heading 72.22 is a
substantial transformation.
OPTION A:  Yes (CTHS):  (CH, EGY, JPN, KOR, PHI) (DOM)
OPTION B:  No (CTH):  (CAN, CHI, EC, US)
Relevant HS Code:  ex.72.22(c)
(b)(iv)   Production of bars, rods, angles, shapes and sections of stainless steel (cold- rolled) of split
heading ex72.22(c) from flat-rolled products, bars and rods in irregularly wound coils is a
substantial transformation.
OPTION A:  Yes (CTHS):  (CH,  JPN, KOR, PHI)(DOM)
OPTION B:  No (CTH, except from 72.21):
OPTION C:  No (CTH, except from ex72.19(b), 72.20, or 72.21):  (CHI, US)
OPTION D:  No (CTH, except from ex72.19(b), ex72.20(b), or 72.21):  (EC) (EGY)
OPTION E:  No (CTHS, except from ex72.19(b), ex72.20(b)): (CAN)
Relevant HS Code: ex72.22(c)
2(c)(i)   Production of flat-rolle d products of stainless steel (of a width of 600mm or more,
cold rolled)of split heading ex72.19(b) from products (of a width of less than 600mm) of
heading 72.20 is a substantial transformation.
OPTION A:  Yes (CTHS):  (JPN, KOR, MEX, NOR, NZ, PHI) (CAN, DOM)
OPTION B:  No (CTH, except from ex72.20(b)): (US) (CHI) (EGY)
        No (CTHS, except from ex72.20(b)): (CH) (EC)
OPTION C:  No (CTH, except from ex 72.20):
Relevant HS Code:  ex72.19(b)G/RO/45/Add.12/Rev.2
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 (c)(ii)   Production of flat-rolled products of stainless steel (cold-rolled) of split heading ex72.19(b)
from other products of the same heading is substantial transformation
OPTION A:  Yes (CTHS):  (EC, JPN, KOR, MEX, NOR, PHI)(CAN, EGY, US, DOM)
OPTION B:  No (CTH): (CHI)
Relevant HS Code: ex.72.19(b)
2(d)(i)   Production of flat-rolled products of stainles s steel (of a width of less than 600mm) of split
heading ex72.20(b) from flat-rolled products of a width of 600mm or more of heading 72.19
is a substantial transformation.
OPTION A:  Yes (CTH, CTHS):  (CAN, EC, EGY, JPN, KOR, PHI, NZ, US, DOM)
OPTION B:  No (CTH, except from 72.19): (CHI)
Relevant HS Code:  ex72.20(b)
(d)(ii)    Production of flat-rolled products of stainless steel (cold-rolled) of split heading ex72.20(b)
from products of the same heading is a substantial transformation.
OPTION A:  Yes (CTHS):  (EC, EGY, JPN, KOR, PHI, CAN, US, NZ)
OPTION B:  No (CTH): (CHI)
Relevant HS Code:  ex72.20(b)
2(e)(i)   Production of bars and rods, angles, shapes and sections of alloy steel (cold-rolled) of spl it
heading ex72.28(c) from flat-rolled products or from bars and rods in irregularly would coils
is a substantial transformation.
OPTION A:  Yes (CTHS):  (JPN, KOR, PHI, EGY, DOM)
OPTION B:  No (CTH, except from 72.25(b) through 72.27): [CHI](ARG)
OPTION C:  No (CTHS, except from ex72.25(b), ex72.26(b)):
OPTION D:  No (CTH, except from ex72.25(b), ex72.26(b) and 72.27):  (US)[CHI](EC)
Relevant HS Code: ex72.28(c)
(e)(ii)    Production of bars and rods, angles, shapes and sections of alloy steel (cold-ro lled) from
products of the same heading is a substantial transformation.
OPTION A:  Yes (CTHS):  (EGY, JPN, KOR, PHI)
OPTION B:  No. (CTH):  (ARG, CHI, US)(EC) (see 2(e)(i) above)
Relevant HS Code: ex72.28(c)G/RO/45/Add.12/Rev.2
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ISSUES FOR DECISION; CHAPTERS 72 TO 73
ISSUE No. 1:     PRODUCTION OF FLAT-ROLLED PRODUCTS, BARS AND RODS, ANGLES,
SHAPES AND SECTIONS, NOT FURTHER WORKED THAN HOT-ROLLED
(a)         Angles, shapes and sections of headings ex72.16(a), ex72.22(b), ex72.28(b) from flat-rolled
products or bars and rods
OPTION A : Yes
1. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-rolled
products or bars and rods is a substantial transformation.
The origin criterion should be :
• For split heading ex72.16(a) :
CTH (IND, PHI, CH, KOR, JPN, EGY)
• For split heading ex72.22(b) :
CTH (CH, JPN, KOR, PHI)
• For split heading ex72.28(b) :
CTH (JPN, KOR, PHI)
OPTION B : Yes, provided
2. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-rolled
products or bars and rods is a substantial transformation, provided that :
• For split heading ex72.16(a) :
-  they are not just formed or bent from steel that has already been hot-rolled (AUS)
• For split heading ex72.22(b) :
- the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN)
• For split heading ex72.28(b) :
- the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN,
KOR, EGY)
The origin criterion should be :
• For split heading ex72.16(a) :
CTHS, except from headings 72.08, ex72.11 (a), 72.12 through 72.15 (AUS)
• For split heading ex72.22(b) :
CTH, except from heading 72.21 (CAN)G/RO/45/Add.12/Rev.2
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• For split heading ex72.28(b) :
CTH, except from heading 72.27 (CAN, EGY)
OPTION C : No
3. The production of angles, shapes and sections, not further worked than hot-rolled, from flat-rolled
products or bars and rods is not a substantial transformation.
The origin criterion should be :
• For split heading ex72.16(a) :
CTH, except from headings 72.08 through 72.15 (ARG, CAN, EC, US)
• For split heading ex72.22(b) :
CTH, except from headings 72.19 through 72.21 (US, EC, EGY)
• For split heading ex72.28(b) :
CTH, except from headings 72.25 through 72.27 (US, EC, ARG)
Relevant HS Codes :
ex 72.16 (a), ex72.22(b), ex72.28(b)
(b)         Flat-rolled products, of a width of 600 mm or more, of split headings ex72.19 (a) and
ex72.25(a) from flat-rolled products of a width of less than 600 mm
OPTION A : Yes
4. The production of flat-rolled products, not further worked than hot-rolled, of a width of 600 mm
or more, from flat-rolled products of a width of less than 600 mm is a substantial transformation.
The origin criterion should be :
• For split heading ex72.19(a) :
CTH (MOR, JPN, CH, KOR, EGY, NZ, PHI)
• For split heading ex72.25(a) :
CTH (CH, JPN, KOR, EGY, NZ, PHI)
OPTION B :No
5. The production of flat-rolled products, not further worked than hot-rolled, of a width of 600 mm
or more, from flat-rolled products of a width of le ss than 600 mm is not a substantial transformation.
The origin criterion should be :
• For split heading ex72.19(a) :G/RO/45/Add.12/Rev.2
Page 8
CTH, except from heading 72.20 (CAN, EC, US)
• For split heading ex72.25(a) :
CTH, except from heading 72.26 (CAN, EC, US)
Relevant HS Codes :
ex72.19 (a), ex72.25(a)
(c)         Bars and rods of stainles s steel, of split headings ex72.22(a) and ex72.28 (a) from bars and
rods in irregularly wound coils
OPTION A : Yes
6. The production of bars and rods, not further work ed than hot-rolled, of stainless steel from bars
and rods in irregularly wound coils is a substantial transformation.
The origin criterion should be :
• For split heading ex 72.22 (a) :
CTH (CH, KOR, PHI)
• For split heading ex 72.28 (a) :
CTH (KOR)
OPTION B :No
7. The production of bars and rods, not further work ed than hot-rolled, of stainless steel from bars
and rods in irregularly wound coils is not a substantial transformation.
The origin criterion should be :
• For split heading ex 72.22 (a) :
CTH, except from heading 72.21 (JPN, CAN, US, EC, EGY, BRA)
• For split heading ex 72.28 (a) :
CTH, except from heading 72.27 (JPN, CAN, US, EC, EGY, BRA)
Relevant HS Codes :
ex72.22(a) and ex 72.28 (a)
ISSUE No. 2:  COLD-ROLLING (COLD-REDUCING)
(a)         Of flat-rolled products of iron or non- alloy steel, of a width of less than 600 mm, not clad,
plated or coated, of heading ex72.11(b), from flat-rolled products not clad, plated or coated
OPTION A : YesG/RO/45/Add.12/Rev.2
Page 9
8. Cold-rolling of flat-rolled products of iron or n on-alloy steel, of a width of less than 600 mm, not
clad, plated or coated, from flat-rolled products  not clad, plated or coated, is a substantial
transformation.
The origin criterion should be :
CTHS (EC, JPN, PHI, KOR, AUS, NZ)
OPTION B :Yes, except
9. Cold-rolling of flat-rolled products of iron or n on-alloy steel, of a width of less than 600 mm, not
clad, plated or coated, from flat-rolled products  not clad, plated or coated, is a substantial
transformation, except from flat-rolled products of the same heading.
The origin criterion should be :
CTH (CAN)
OPTION C : Yes, except
10. Cold-rolling of flat-rolled products of iron or n on-alloy steel, of a width of less than 600 mm, not
clad, plated or coated, from flat-rolled products  not clad, plated or coated, is a substantial
transformation, except from cold-rolled flat-rolled pr oducts, of a width of 600 mm or more, not clad,
plated or coated.
CTHS, except from heading 72.09 (US)
OPTION D : No
11. Cold-rolling of flat-rolled products of iron or n on-alloy steel, of a width of less than 600 mm, not
clad, plated or coated, from flat-rolled products not clad, plated or coated, is not a substantial
transformation.
The origin criterion should be :
CTH, except from heading 72.08 or 72.09 (ARG)
Relevant HS Code:
ex72.11 (b)
(b)         Of angles, shapes and sections, of heading ex 72.16(b), bars and rods and angles, shap es and
sections of heading ex72.22(c) from flat-rolled products and bars and rods
OPTION A : Yes
12.       The production of angles, shapes and sections, not further worked than cold-rolled, of split
heading ex72.16(b), bars and rods and angles, shapes and sections of split heading ex72.22(c) from
flat-rolled products and bars and rods is a substantial transformation.
The origin criterion should be :
• For split heading ex72.16(b) :
CTHS (JPN, KOR, EGY, PHI)G/RO/45/Add.12/Rev.2
Page 10
• For split heading ex72.22(c) :
CTHS (JPN, CH, KOR, PHI)
OPTION B : Yes, except
13.  The production of angles, shapes and sections, of split heading ex72.16(b) and angles, shapes,
sections and bars and rods of split heading ex72.22(c) from flat-rolled products and bars and rods is a
substantial transformation, provided that :
• For split heading ex72.16(b) :
- the material used is not flat-rolled products clad,  plated or coated, cold-rolled flat-
rolled products not clad, plated or coated or bars and rods of heading 72.15 (US)
- they are obtained from flat-rolled products or from angles, shapes and sections, not
further worked than hot-rolled (AUS, EC).
• For split heading ex72.22(c) :
- the material used is not bars and rods, hot-rolled, in irregularly wound coils (CAN)
- the material used is not cold-rolled products (EC, EGY)
The origin criterion should be :
• For split heading ex72.16(b) :
CTHS, except from headings 72.09, 72.10, ex72.11(b), 72.12 through 72.15 (EC) (AUS)
CTH, except from heading 72.09, 72.10, ex 72.11 (b) or 72.15 (US)
• For split heading ex72.22(c) :
CTH, except from heading 72.21 (CAN)
CTHS, except from cold-rolled products of headings 72.19 through 72.21 (EC, EGY)
OPTION C :No
14.        Cold-rolling of angles, shapes and sections  from flat-rolled products and bars and rods is not a
substantial transformation.
The origin criterion should be :
• For split heading ex72.16(b) :
CTH, except from headings 72.08 through 72.15 (CAN)
• For split heading ex72.22(c) :
CTH, except from heading ex 72.19 (b), 72.20 or 72.21 (US)G/RO/45/Add.12/Rev.2
Page 11
Relevant HS Codes:
ex72.16(b), ex72.22(c)
(c)        Production  of flat-rolled products of stainless steel, cold-rolled , of a width of 600 mm or
more, of split heading ex72.19(b), from flat-rolled products of a width of less than 600 mm or
from flat-rolled products of the same heading is a substantial transformation
OPTION A : Yes
15.       Cold-rolling of flat-rolled products of stainles s steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm or from flat-rolled products of the same heading is a
substantial transformation.
The origin criterion should be :
CTHS (MEX, JPN, KOR, NZ, PHI)
OPTION B : Yes, except
16.        Cold-rolling of flat-rolled products of st ainless steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm or from flat-rolled products of the same heading is a
substantial transformation, except from flat-rolled products of heading 72.20.
The origin criterion should be :
CTHS, except from heading 72.20 (EC)
OPTION C : No
17.       Cold-rolling of flat-rolled products of stainles s steel, of a width of 600 mm or more, from flat-
rolled products of a width of less than 600 mm, or from flat-rolled products of the same heading is not
a substantial transformation.
The origin criterion should be :
CTH, except from heading 72.20 (CAN, EGY)
CTH, except from split heading ex 72.20 (b) (US)
Relevant HS Code:
ex72.19(b)
(d)         Of flat-rolled products of stainless steel, of a width of less than 600 mm, of split heading
ex72.20(b), from flat-rolled products of a widt h of 600 mm or more or from flat-rolled
products of the same heading
OPTION A : Yes
18.       Cold-rolling of flat-rolled products of stainl ess steel, of a width of less than 600 mm, from
flat-rolled products of a width of 600 mm or more or from flat-rolled products of the same heading is
a substantial transformation.
The origin criterion should be :
CTHS (EC, EGY, JPN, KOR, PHI)G/RO/45/Add.12/Rev.2
Page 12
OPTION B : Yes, except
19.       Only cold-rolling of flat-rolled products of stainless steel, of a width of less than 600 mm, of
split heading ex72.20 (b), from flat-rolled products of a width of 600 mm or more is a substantial
transformation.
CTH (CAN)
OPTION C :No
20.       Cold-rolling of flat-rolled products of stainless steel, of a width of less than 600 mm, from
flat-rolled products of a width of 600 mm or more is not a substantial transformation.
The origin criterion should be :
CTH, except from heading 72.19 (NZ, US)
Relevant HS Code:
ex72.20(b)
(e)         Of cold-rolled bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods of split heading ex72.28(c) from flat-rolled products or from bars and rods in
irregularly wound coils or from products of the same heading
OPTION A : Yes
21.       Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from products
of the same heading is a substantial transformation.
The origin criterion should be :
CTHS (JPN, KOR, PHI)
OPTION B : Yes, except
22.       Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from products
of the same heading is a substantial transformation, except from  cold-rolled products of headings
72.25 through 72.27.
The origin criterion should be :
CTHS, except from cold-rolled products of headings 72.25 through 72.27 (EC, EGY)
OPTION C : No
23.       Cold-rolling of bars and rods, angles, shapes and sections of alloy steel and hollow drill bars
and rods from flat-rolled products or from bars and rods in irregularly wound coils or from products
of the same heading is not a substantial transformationG/RO/45/Add.12/Rev.2
Page 13
The origin criterion should be:
CTH, except from headings 72.25 through 72.27 (ARG)
CTH, except from split headings ex 72.25 (b), ex 72.26 (b) or heading 72.27 (US)
Relevant HS Codes:
ex72.28(c)
ISSUE No. 3:  COATINGS
(a) Printing or lacquering of flat-rolled products of iron or non-alloy steel, of a width of 600 mm
or more, plated or coated with tin (split heading ex72.10(b)) is a substantial transformation.
OPTION A: Yes24. Printing or lacquering of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm
or more, plated or coated with tin is a substantial transformation.  The materials used have both sidesblank with a layer of tincoating.  Different thickness, hardness and amount of tincoating on each type
of tinplate are required to manufacture different types of cans.  The manufacturing process involves:
For lacquered tinplate (HS subheading 7210.10)
Stage 1: Lacquering(a) Lacquering is usually done on the reverse of the printed side of the tinplate.  It can also be
done on both sides.  Not the whole tinplate is lacquered or printed.  Precise plain margins
(about 3mm) need to be left on both the lacquered and printed surfaces for welding of the
blank into a can or container.  A sheet of tinplate can consist of more than 2 blanks.  Thelacquer consists of different chemicals to form various lacquers for different applications.  For
example, epoxy resin, vinyl resin, etc. together with solvent and additives.  Lacquer is applied
onto the surface by a roller coating machine.  To  cure the lacquer, it is heated up to a high
temperature of about 200 °C for 10-20 minutes.
(b) Lacquering is performed to prevent corrosion and changes in the food by the packaging
material.  The lacquer acts as a protective layer to prevent the packed product from becoming
contaminated through chemical reaction with the base material.  It also preserves the flavour
of the packed product in the case of food. Lacquer is not applied to all tinplates, but those that
are to be formed into metal packaging to contain food, beverages, paints and chemicals .
For printed tinplate (HS subheading 7210.90)
Stage 2:  Base coating(a) The base coating consists of resins, toner, TiO2, solvent, melamine, etc.  Coating is widely
used in the metal industry to act as a base fo r other colours to be printed on to form various
shades and designs.  The basic colours are cyan, magenta, yellow, black and additional
colours, if necessary.  The side of the tinplate to be printed is coloured with a base coat to
give a good decorative ground for other primary colours and special colours to be added on.
Stage 3: Printing
(a) On the side where the base coating is applied, offset lithography printing is applied with a
solvent-based system.  An offset printing process is required for printing on metal tinplates.  The
printing inks are dried in an LPG – driven oven.  The last pass includes a drying protective varnish,G/RO/45/Add.12/Rev.2
Page 14
which gives the final print a glossy finish.  Varnish is applied to all printed tinplates to prevent
scratches during the can-forming operation or stamping.
Substantial transformation
The imported flat-rolled tinplates have undergone the following changes in their
characteristics and properties:
(1) The lacquered surface has been treated so that, when formed into a can, it can be filled with
different products, which may be edible or non-edible, e.g. food and beverages, edible oil, paint.
(2) The tinplates have been transformed into a new product with a specific use, i.e. for making
into cans or containers.  The outline of a formed tin is marked on the printed tinplate sheets and
indicated by the welding margins, which are left unprinted.
(3) These cans or containers may be highly decorative for marketing appeal.
(4) The value of each of these printed tinplates lies in the fact that it is meant only for a particular
brand, design and can.  It will have less than 30% of its original value if used for other purposes.  For
example, if a manufacturer prints a design called "Brand X" on the tinplates with a thickness of
0.16mm and welded margins meant for manufacturing of a 300 ml can, then these tinplates cannot be
used for other purposes.  In the event that the order is cancelled, the manufacturer cannot sell theprinted tinplates to another buyer.  They can only be sold as scrap metal and the value is less than
30% in the Singapore context.
The origin criterion should be:
CTHS (SG, KOR, PHI)(JPN)(DOM)
OPTION B : No25. Printing or lacquering of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm
or more, plated or coated with tin is not a substantial transformation.
The origin criterion should be:
CTH (EC, AUS, NZ)(CAN, BRA, EGY)
CTH, except from heading 72.08 or 72.09 (US, ARG)
Relevant HS Code:
ex72.10(b)
(b)         Corrugating of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc (split heading ex72.10(c))
OPTION A: Yes
26.         Corrugating of flat-rolled products of  iron or non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc is a substantial transformation.
              The origin criterion should be:
CTHS (PHI, KOR)(JPN)G/RO/45/Add.12/Rev.2
Page 15
OPTION B:  No
27.        Corrugating of flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more,
plated or coated with zinc is not a substantial transformation.
              The origin criterion should be:
CTH (EC, AUS, NZ)(BRA, CAN, DOM)
CTH, except from heading 72.08 or 72.09 (ARG, US)
Relevant HS Code:
ex72.10(c)
(c) Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods
OPTION A: Yes
28. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is a substantial transformation.
The origin criterion should be :
• For split heading ex72.10(d) :
CTHS (SG, JPN, KOR, PHI)(DOM)
CTH (CH)
• For split heading ex72.12(b) :
CTHS (EGY, JPN, AUS, KOR, NZ, PHI) (DOM)
• For split heading ex72.16(d) :
CTHS (JPN, KOR, PHI) (DOM)
• For split heading ex72.17(b) :
CTHS (JPN, KOR, PHI) (DOM)
• For split heading ex72.19(d) :
CTHS (EC, JPN, KOR, NZ, PHI) (DOM)
• For split heading ex72.20(d) :
CTHS (EC, JPN, KOR, PHI) (DOM)
• For split heading ex72.22(e) :
CTHS (EGY, JPN, KOR, PHI) (DOM)G/RO/45/Add.12/Rev.2
Page 16
• For split heading ex72.23(b) :
CTHS (JPN, KOR, PHI) (DOM)
• For split heading ex72.25(d) :
CTHS (EC, JPN, KOR, NZ, PHI) (DOM)
• For split heading ex72.26(d) :
CTHS (EC, JPN, KOR, NZ, PHI) (DOM)
• For split heading ex72.28(e) :
CTHS (EC, EGY, JPN, KOR, PHI) (DOM)
• For split heading ex72.29(b) :
CTHS (JPN, KOR, PHI) (DOM)
OPTION B :Yes, except
29. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is a substantial transformation, except when the coating is applied on products of the same
heading.
The origin criterion should be :
• For split heading ex 72.10 (d): CTH (AUS, EC, NZ)
• For split heading ex 72.12 (b): CTH (EC)
• For split heading ex 72.17 (b): CTH (CH, EGY, NZ)
• For split heading ex 72.19 (d) : CTH (MOR, US)
• For split heading ex 72.20 (d): CTH (CAN, MEX, US)
• For split heading ex 72.22 (e): CTH (CH)
• For split heading ex 72.23 (b): CTH (CH, EGY)
• For split heading ex 72.25 (d): CTH (CH, US)
• For split heading ex 72.26 (d): CTH (BRA, US)
• For split heading ex 72.29 (b): CTH (CH)
OPTION C : No
30. Coating of flat-rolled products, angles, shapes, sections, wire, bars, rods and hollow drill bars
and rods is not a substantial transformation.
• For split heading ex72.10(d) :
CTH, except from heading 72.08 or 72.09 (ARG, BRA, CAN, US)
• For split heading ex72.12(b) :
CTH, except from headings 72.08 through 72.11 (CAN, ARG, US)G/RO/45/Add.12/Rev.2
Page 17
• For split heading ex72.16(d) :
CTH, except from headings 72.08 through 72.15 (EC, EGY, CAN, US)
CTH, except from headings 72.09, 72.10, ex 72.11 (b), 72.12 through 72.15  (AUS)
• For split heading ex72.17(b) :
CTH, except from headings 72.13 through 72.15; or change from headings 72.13 through 72.15
provided that the cross-sectional area of the rods is reduced by at least 50 % or the diameter is reduced
to 3 mm or less (CAN, US, AUS, MEX, BRA)
CTH, except from headings 72.09, 72.10, ex72.11(b), 72.12, 72.14 through 72.16 (EC)
• For split heading ex72.19(d) : CTH, except from heading 72.20 (CAN)
• For split heading ex72.20(d) : CTH, except from heading 72.19 (CAN)
• For split heading ex72.22(e) :
CTH, except from heading 72.21 (CAN)
CTH, except from headings 72.19 through 72.21 (US)
CTH, except from headings ex72.19(b), ex72.20(b) and 72.21 (EC)
• For split heading ex72.23(b) :
CTH, except from headings 72.21 through 72.22: or change from headings 72.21 through 72.22
provided that the cross-sectional area of the rods is reduced by at least 50 % or the diameter is reduced
to 3 mm or less (CAN, US, BRA)
CTH, except from headings ex72.19(b), 72.20(b) and 72.22 (EC)
• For split heading ex72.25(d) :
CTH, except from heading 72.26 (CAN)
• For split heading ex72.28(e) :
CTH, except from heading 72.27 (CAN)
CTH, except from headings 72.25 through 72.27 (US)
• For split heading ex72.29(b) :
CTH, except from heading 72.27 or 72.28: or change from heading 72.27 or 72.28 provided that the
cross-sectional area of the rods is reduced by at least 50 % or the diameter is reduced to 3 mm or less
(CAN, US, BRA)
CTH, except from heading ex72.25(b) or ex72.26(b) (EGY)CTH, except from heading ex72.25(b), ex72.26(b) and 72.28 (EC)
Relevant HS Codes:
ex72.10(d), ex72.12(b), ex72.16(d), ex72.17(b), ex72.19(d), ex72.20(d), ex72.22(e), ex72.23(b),ex72.25(d), ex72.26(d), ex72.28(e), ex72.29(b)
ISSUE No. 4:   MANUFACTURE OF WIRE NOT CLAD, PLATED OR COATEDOPTION A : YesG/RO/45/Add.12/Rev.2
Page 18
31. The manufacture of wire, not clad, plated or co ated, from flat-rolled products, bars and rods,
angles, shapes and sections is a substantial transformation. The wire constitutes a genuinely new
product. The drawing operations necessary to produce the wire are considerable; the characteristics of
the metals used are changed, and the uses are highly specific.
The origin criteria should be :
• For split heading ex72.17(a) :
CTH (IND, NZ, KOR, JPN, CH, PHI, EGY)(BRA, DOM)
• For split heading ex72.23(a) :
CTH (JPN, CH, EGY, KOR, PHI) (BRA, DOM)
• For split heading ex72.29(a) :
CTH (JPN, CH, EGY, KOR, PHI) (BRA, DOM)
OPTION B : Yes, provided
32. The manufacture of wire, not clad, plated or co ated, from flat-rolled products, bars and rods,
angles, shapes and sections is a substantial transformation, provided that :
• For split heading ex72.17(a) :
- when bars and rods are used, the cross-sectional area of the rods is reduced by at least
50 % or their diameter is reduced to 3 mm or less (CAN, US, AUS, MEX)
- the material used is not bars and rods of headings 72.13 through 72.15 (ARG)- the material used is not flat-rolled products, cold-rolled, not clad, plated or coated,
flat-rolled products, clad, plated or coated, cold-rolled products of split heading
ex72.11(b), bars and rods, angles, shapes and sections (EC)
• For split heading ex72.23(a) :
- when bars and rods are used, the cross-sectional area of the rods is reduced by at least
50 % or their diameter is reduced to 3 mm or less (CAN, US, AUS, MEX)
- the material used is not cold-rolled flat-rolled products or cold-rolled bars and rods
(EC)
The origin criterion should be :
• For split heading ex72.17(a) :
CTH, except from headings 72.13 through 72.15; or change from headings 72.13 through 72.15
provided that the cross-sectional area of the rods is reduced by at least 50 % or their diameter is
reduced to 3 mm or less (CAN, US, AUS, MEX)
CTH, except from headings 72.13 through 72.15 (ARG)CTH, except from headings 72.09, 72.10, ex72.11(b), 72.12, 72.14 through 72.16 (EC)G/RO/45/Add.12/Rev.2
Page 19
• For split heading ex72.23(a) :
CTH, except from headings 72.21 through 72.22; or change from headings 72.21 through 72.22
provided that the cross-sectional area of the rods is reduced by at least 50 % or their diameter is
reduced to 3 mm or less (CAN, US, AUS, MEX)
CTH, except from of headings ex72.19(b), 72.20(b) through 72.22 (EC)
• For split heading ex72.29(a) :
CTH, except from heading 72.27 or 72.28; or change from heading 72.27 or 72.28 provided that the
cross-sectional area of the rods is reduced by at least 50 % or their diameter is reduced to 3 mm or less
(CAN, US)
CTH, except from heading ex72.25(b) or ex72.26(b) (EC)
Relevant HS Codes:
ex72.17(a), ex72.23(a), ex72.29(a)
CHAPTER 73
ISSUE No. 5: COATING OF TUBES, PIPES AND HOLLOW PROFILES, OF IRON OR STEEL
(a) With layers of asphalt or bitumen, reinforcement materials and concreteOPTION A : Yes33. Coating of tubes and pipes of iron or steel with layers of asphalt or bitumen, reinforcement
materials and concrete is a substantial transformation.  The tubes and pipes reinforced in this way are
intended for specific uses, such as underwater transport.  These coatings produce goods with new
characteristics and a much longer working life.
The origin criterion should be :
• For split heading ex73.03(a): CTHS (CH, NOR, JPN, SG, PHI)
• For split subheading ex7304.10(a): CTSHS (NOR, JPN, CH, PHI)
• For split heading ex 73.05(a): CTHS (NOR, JPN, CH, SG, PHI)
• For split heading ex73.06(a): CTHS (NOR, JPN, CH, SG, PHI)
OPTION B : No
34. Coating of tubes and pipes of iron and steel with layers of asphalt or bitumen, reinforcement
materials and concrete is not a substantial transformation.
The origin criterion should be :
• For split heading ex73.03(a) :
CTH (US, EC, CAN, SEN, MEX, ARG, EGY, KOR, BRA)
• For split subheading ex 7304.10(a) :
CTSH (SG, KOR)
CTH (US, EC, BRA, SEN, EGY, CAN)
CTH, except from heading 72.06 or 72.07 (ARG)G/RO/45/Add.12/Rev.2
Page 20
• For split heading ex73.05(a) :
CTH (US, CAN, EC, SEN, ARG, EGY, KOR, BRA)
• For split heading ex 73.06(a) :
CTH (US, CAN, EC, SEN, ARG, EGY, KOR, BRA)
Relevant HS Codes:
ex73.03(a), ex7304.10(a), ex73.05(a), ex73.06(a)
(b) With a layer of polyurethane inside and a layer of asphalt or bitumen or zinc and bitumen, or
polyurethane outside
OPTION A : Yes
35. Coating of iron tubes, pipes and hollow profiles with a layer of polyurethane inside and a
layer of asphalt or bitumen or zinc and bitumen, or polyurethane outside is a substantial
transformation. the principal operations to be carried out for coatings of this type are : grid blasting,drying, preheating, lining with a polyurethane laye r, coating the outside with a layer of asphalt or
bitumen or zinc and bitumen, or polyurethane. This gives a product which is much more resistant to
chemicals and to abrasion, a higher flow rate (lar ger volume flowing through), low friction coefficient
(limited pressure loss), much longer life span (+50 % to 100%) while remaining very light and
therefore easier to handle. This product meets the requirements for drinking water, gas and otherliquids.
The origin criterion should be :
CTHS (CH, NOR, JPN, SG, PHI)
OPTION B : No
36. Coating of iron tubes, pipes and hollow profiles with a layer of polyurethane inside and a
layer of asphalt or bitumen outside is not a substantial transformation.  The products obtained do not
undergo very major operations and their essential characteristics are very similar to those of othertubes and pipes.
The origin criterion should be :
CTH (US, EC, CAN, SEN, MEX, EGY, BRA, KOR, ARG)(DOM)Relevant HS Code:
ex73.03(b)
ISSUE No. 6: MANUFACTURE OF TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS,
OF IRON (OTHER THAN CAST IRON) OR  STEEL, OF HEADING 73.04, BY CHANGE OF
SUBHEADING WITHIN THE HEADING
OPTION A : Yes37. The manufacture of tubes, pipes and hollow profiles, seamless, of iron or steel, of
heading 73.04, by change of subheading within the heading, is a substantial transformation.
The origin criterion should be :G/RO/45/Add.12/Rev.2
Page 21
• For split subheading ex7304.10(a) :
CTSH (CAN, SG, KOR)
CTSHS (NOR, CH, JPN, PHI)
• For split subheading ex7304.10(b) :
CTSH (CAN, SG, KOR)
• For subheading 7304.21 :
CTSH (CAN, JPN, SG, KOR)
• For subheadings 7304.29 through 7304.90 :
CTSH (CAN, SG, KOR)(DOM)
OPTION B : No38. The manufacture of tubes, pipes and hollow profiles, seamless, of iron or steel, of heading
73.04, by change of subheading within the heading, is not a substantial transformation. The scope of
the requirements of international standards (I SO, EN, ECISS, API, DIN, ASTM, UNI, MERCOSUR,
etc.) starts from the casting of the steel. The chemical composition and mechanical properties start in
the steel mill and finish with the end product. An end product of good quality requires the use of steel
of good quality. The industry must have integrated in its process the elaboration of it own steel inorder to assure the fulfilment of standards of quality  and safety of the products it manufactures. The
control of the final quality of these tubes begins with the casting of the steel and continues during the
entire production process.
The origin criterion should be :
•
 For split subheading ex7304.10(a) :
CTH (US, EC, EGY, BRA, SEN)
CTH, except from heading 72.06 or 72.07 (ARG)
• For split subheading ex7304.10(b) :
CTH (US, EC, CH, EGY, BRA, JPN)(DOM)
CTH, except from heading 72.06 or 72.07 (ARG)
• For subheading 7304.21 :
CTH (US, EC, CH, EGY, BRA)(DOM)
CTH, except from heading 72.06 or 72.07 (ARG)
• For subheadings 7304.29 through 7304.90 :
CTH (US, EC, CH, EGY, BRA, JPN)
CTH, except from heading 72.06 or 72.07 (ARG)
Relevant HS Codes:G/RO/45/Add.12/Rev.2
Page 22
ex7304.10(a), ex7304.10(b), 7304.21 through 7304.90
ISSUE No. 7: MANUFACTURE OF STRUCTURES FROM PARTS OF STRUCTURES, OF
IRON OR STEEL, OR FROM PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND
THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL
OPTION A: Yes39. The manufacture of structures from parts of st ructures, of iron or steel, or from plates, rods,
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, constitutes a
substantial transformation.
The origin criterion should be :
CTHS (US, KOR, JPN, PHI, CAN, IND, CH)OPTION B: No40. The manufacture of structures from parts of structures, of iron or steel, or from plates, rods,
angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, does not
constitute substantial transformation.
The origin criterion should be :
CTH (EC, EGY, BRA, ARG)Relevant HS Code:
ex73.08(a)
ISSUE No. 8: MANUFACTURE OF PARTS OF STRUCTURES FROM PLATES, RODS,
ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN
STRUCTURES, OF IRON OR STEEL
OPTION A: Yes41. The manufacture of part of structures from plates, rods, angles, shapes, sections, tubes and the
like, prepared for use in structures, of iron or steel, is a substantial transformation.
The origin criterion should be:
CTHS (US, JPN, KOR, PHI, CH, IND, CAN)
OPTION B: No
42. The manufacture of parts of structures from plates, rods, angles, shapes, sections, tubes and
the like, prepared for use in structures, of iron or steel, is not a substantial transformation.
The origin criterion should be:
CTH (EC, EGY, BRA, ARG)(DOM)Relevant HS Code:
ex 73.08(b)G/RO/45/Add.12/Rev.2
Page 23
ISSUE No. 9: MANUFACTURE OF PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES
AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL
OPTION A: Yes
43.        The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantial transformation.
              The origin criterion should be:
CTH (JPN, PHI, EGY, KOR, CH, CAN)(DOM)
OPTION B: Yes, except
44.        The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantial transformation, except where effected from flat-rolled
products, from hot-rolled bars and rods in irregula rly wound coils, from other bars or rods or from
angles, shapes or sections of chapter 72, from sheet piling or angles, shapes and sections of heading
73.01 or from tubes, pipes and hollow profiles of headings 73.04 to 73.06.
              The origin criterion should be:
CTH, except from headings 72.08 through 72.16, 73.01, 73.04 through 73.06 (US. ARG, EC, IND)
(BRA)
OPTION C: Yes, except
45.        The manufacture of plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel,  is a substantia l transformation, except where effected from angles,
shapes and sections of subheading 7301.20.
The origin criterion should be:
CTH, except from subheading 7301.20 (EC)
OPTION D: Yes, except
46.         The manufacture of plates, rods, angles, shapes, sections, tubes and t he like, prepared for use
in structures, of iron or steel, is a substantial transformation, except where effected from products of
heading 72.16 to which only the following types of operations have been applied :
(1)         Drilling, punching, notching, cutting,  cambering or sweeping, whether performed individually
or in combination;
(2)         Adding attachments or weldments for composite construction;
(3)         Adding attachments for handling purposes;
(4)         Adding weldments, connectors or attachments to H-sections or I-sections, provided that the
maximum dimension of the weldments, connectors or attachments is not greater than the dimension
between the inner surfaces of the flanges of the H-sections or I-sections;
 (5)        Painting, galvanizing or otherwise coating;G/RO/45/Add.12/Rev.2
Page 24
(6)         Addi ng a simple base plate without stiffening elements, individually or in combination with
drilling, punching, notching or cutting, to create an article suitable as a column (CAN).
The origin criterion should be:
CTH, except from heading 72.16 when the change results from the following operations : (see list
above) (CAN)
Relevant HS Codes:
ex73.08(c)
ISSUE No. 10:  ARMOURING OF STRANDED WIRE, ROPES AND CABLESOPTION A: Yes
47.        Armouring of stranded wire, ropes and cables is a substantial transformation. The operations
necessary for this transformation are considerable and the goods obtained have appreciably different
characteristics from the products used.  The materials used comprise galvanized steel wire strand (HS
7312.10) and stainless steel flat wire (HS 7223.00) to produce armoured steel stranded wire (HS
7312.10).  The manufacturing process involves:
Stage 1:
48.        The flat wire is wrapped around the galvanized steel wire strand with an even spacing.  The
wrapping process is done using an armoured wrappi ng machine.  The tension of the wire must be
controlled to ensure no wire breakage.
Stage 2:
49.        The wrapped wire is ‘swaged’ down to size and to achieve a smooth surface. Swaging is a
process of pressing the flat wire tightly against the strand wire and flattening the wrapped surface.
The finished product is used as an inner wire which moves in a plastic tube.  Hence, it requires a
smooth surface to minimize wear on the plastic tube.
Stage 3:
50.        The ‘swaged’ wire is re-swaged to give it flexibility.  The final product is an armoured wire
with stainless steel wrapping.  The armouring of the strand wire improves its strength and surface
smoothness for use as an inner core wire for flexible control cables.
Substantial transformation
51.        The materials used have been substantially transformed into a new product, which is different
from the materials used as follows:
(1)         It is used for a push-pull mechanical control cable. These cables are for use in marine or
industrial vehicles or equipment for control of gear shift and throttle shift; and
 (2)        It has improved strength and surface smoothness unlike the earlier stage.  The cable is used to
push or pull the gear and throttle levers on the engine. The greater tensile strength of the cable
improves its capability.
The origin criterion should be:G/RO/45/Add.12/Rev.2
Page 25
CTHS (SG, KOR, PHI, CH)(DOM)
OPTION B: No
52.        Armouring of stranded wire, ropes and cables is not a substantial transformation.  the
products obtained are not really new.
The origin criterion should be:
CTH (ARG, SEN, EC, CAN)(EGY, BRA)
Relevant HS Code:
ex73.12(a)
ISSUE No. 11:  MANUFACTURE OF CHAINS  FROM PARTS OF CHAIN
OPTION A: Yes
53. The manufacture of chains from parts of the same heading is a substantial transformation.The origin criterion should be :CTSH (CAN, US, PHI, JPN, KOR, IND, CH) (DOM)OPTION B: No
54. The manufacture of chains from parts of the same heading is not a substantial transformation.
The origin criterion should be:CTH (EGY, EC, BRA, ARG)Relevant HS Codes:
7315.11 through 7315.89
ISSUE No. 12:  ENAMELLING OF STEEL SINKSOPTION A: Yes
55.        Enamelling of raw steel sinks is a substantial transformation.  It results in an appreciable
change to the characteristics of the product. the manufacturing process involves:
Stage 1: Pickling process
56.        The surface of the raw steel sink is pre-treated to remove any form of contamination, e.g. rust,
grease and oil.  The steel surface is ‘itched’ to form a rough surface for best bonding results at the
enamelling stage through this pickling process. The process comprises
The following stages:
Tank No.           Chemical           Temperature      Duration
(Celsius)  Min   SecG/RO/45/Add.12/Rev.2
Page 26
1                          Degreasing agent - Alkali            75 °C - 90 °C       6’ 50”
2.                         Degreasing agent - Alkali            75 °C - 90 °C       5’40”
3                          Degreasing agent - Al kali            75°C - 90 °C       8’15”
4                          Warm water rinse                         55 °C - 65 °C       2’30”
5                          Cold water rinse                                          -           2’15”
6                          Pickling acid                                  55 °C - 70 °C       9’10”
7                          Cold rinse                                                       -         8”05”
8                          Nickel                                             45 °C -70 °C        4’10”
9                          Cold rinse                                                            -    1’30”
10                        Passivation (to neutralize the      65 °C - 70 °C       3’45”
treated surface)
11                        Drying                                            100 °C - 200 °C   15’00”
Stage 2:  Preparation of coating material
57.        Ground coat:  this is produced by milling various enamel materials called ‘ frits’, clay and
other raw chemicals with water in a ball mill (grinding equipment).
58.         O ver coat:  this is produced by milling either opaque/semi-opaque/transparent enamel ‘ frits’,
colour pigments, clay and raw chemicals (e.g. zirconium and titanium) in water.  This coat is made
according to a special formula to obtain the right quality and colour.  The water base mixture called
‘slips’ is applied to the treated steel sink.
Stage 3: Coating and firing
25. The enamel ‘slips’ are applied to the treated sink by manual or robotic air spray.
26. Ground coat:  this is the prime coat, after which the sink will be sent to a furnace for drying
and firing process at a temperature of 800 °c for 6-8 minutes.  When firing the ground coat enamel, the
following reactions occur simultaneously:
(1)         Water in the enamel ‘s lips’ oxidizes and forms hydrogen.
(2)         Carbon from the steel becomes oxides.  An inner layer of enamel is formed.
(3)         Absorption of hydrogen by the steel. This reduces defects on the surface.
(4)         Development of the ‘adhesive coat’.
27. Cover coat:  this is the colour coat.  after the application of the ground coat, the treated sink
goes through the drying and firing process which is similar to the ground coat.  The following
reactions take place during the application of the cover coat:
(1)         Melting to a clos ed coating on the ground coat enamel.
(2)         Development of a sealant by blending the cover coat with the  ground coat.
(3)         Recrystallization of the opacity in zirconium and titanium enamel to produce a     glassy
finish.
Stage 4:  Finished good
28. After passing through all necessary quality control processes, the enamelled sink is
considered a finished good.
Substantial transformationG/RO/45/Add.12/Rev.2
Page 27
29. The raw steel sink has undergone substantial transformation with the production of a new
product that has a specific use.  In its raw stage, it has no commercial value.  The reaction of the
ground coat and cover coat after firing alters the property of the materials into an ‘adhesive coat’, i.e.
a bond is created between the metal surface and the enamel.  Characteristics of the enamelled steel
sink are:
1.           High gloss (glass-like finish).
2.           Resistant to thermal shock (heat resistant).
3.           Hardness and abrasion resistant.
4.           Acid resistant.
5.           Alkali resistance.
6.           Colour fast.
The origin criterion should be:
CTHS (SG, MOR, PHI, KOR, JPN)
OPTION B: No
30. Enamelling of steel sinks is not a substantial transformation.  It in no way alters the
fundamental properties of these products.
The origin criterion should be:
CTH (MEX, SEN, ARG, BRA, CAN, US)(CH, DOM, EC, EGY)
Relevant HS Code:
ex73.24(a)G/RO/45/Add.12/Rev.2
Page 28
CHAPTER 72
Chapter Notes
For the purposes of this Chapter, a change of classification resulting only from cutting is not regarded as a substantial trans formation.  Basket 1
For the purposes of this Chapter, the expression “cold-rolling” means cold-reduction resulting in changes to the crystalline st ructure of the workpiece.
Cold-rolling does not include a very light cold-rolling process (skin pass or pinch pass) which acts only on the surface of the  material and does not result
in change to its crystalline structure.  Basket 1
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 72 Iron and steel As indicated at heading level
72.01 Pig iron and spiegeleisen in
pigs, blocks or other primary
forms.CTH Basket 1( Endorsed by CRO)
72.02 Ferro-alloys. CTH Basket 1 ( Endorsed by CRO)
72.03 Ferrous products obtained
by direct reduction of iron
ore and other spongy ferrous
products, in lumps, pellets or
similar forms; iron having a
minimum purity by weight of99.94 %, in lumps, pellets or
similar forms.CTH Basket 1 ( Endorsed by CRO)
72.04 Ferrous waste and scrap;
remelting scrap ingots ofiron or steel.As indicated at split heading level.
ex 72.04 (a) Ferrous waste and scrap The origin of the goods shall be the country
in which the waste and scrap of this split
heading are derived from manufacturing or
processing operations or from consumptionBasket 1 (Endorsed by CRO)G/RO/45/Add.12/Rev.2
Page 29HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 72.04 (b) Remelting scrap ingots of iron
or steelThe origin of the goods shall be the country
in which the waste and scrap used to obtain
the remelting scrap ingots of this splitheading are derived from manufacturing or
processing operations or from consumptionBasket 1 (Endorsed by CRO)
72.05 Granules and powders, of
pig iron, spiegeleisen, iron or
steel.As indicated at subheading and split
subheading level
7205.10 - Granules CTH Basket 1 (Endorsed by CRO)
- Powders : As indicated at split subheading level
7205.21 -- Of alloy steel
ex7205.21(
a)Mixed powders of alloy steel CTSH or CTSHS provided recasting or
atomizing of the cast alloyBasket 1 (Endorsed by CRO)
ex7205.21(
b)Unmixed powders of alloy
steelCTSH Basket 1 (Endorsed by CRO
7205.29 -- Other As indicated at split subheading level
ex7205.29(
a)Other mixed powders CTSH or CTSHS provided recasting or
atomizing of the cast alloyBasket 1 (Endorsed by CRO)
ex7205.29(
b)Other unmixed powders CTSH Basket 1 (Endorsed by CRO)
72.06 Iron and non-alloy steel in
ingots or other primary
forms (excluding iron of
heading No. 72.03).CTH Basket 1 (Endorsed by CRO)
72.07 Semi-finished products of
iron or non-alloy steel.CTH, except from heading 72.06 Basket 1 (Endorsed by CRO)G/RO/45/Add.12/Rev.2
Page 30
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
72.08 Flat-rolled products of iron
or non-alloy steel, of a width
of 600 mm or more, hot-rolled, not clad, plated or
coated.CTH Basket 1 (Endorsed by CRO)
72.09 Flat-rolled products of iron
or non-alloy steel, of a width
of 600 mm or more, cold-
rolled (cold-reduced), not
clad, plated or coated.CTH Basket 1 (Endorsed by CRO)
72.10 Flat-rolled products of iron
or non-alloy steel, of a width
of 600 mm or more, clad,
plated or coated.As indicated at split heading level
ex 72.10(a) Clad CTHS Basket 1 (Endorsed by CRO)
ex 72.10(b) Plated or coated with tin, and
printed or lacquered[CTHS (SG) (KOR)(PHI)]
[CTH (AUS) (EC) (NZ)] Issue 3 (a)
[CTH, except from 72.08 or 72.09 (CAN)
(US) (BRA) ( ARG) ]
ex 72.10(c) Plated or coated with zinc, and
corrugatedCTH Endorsed
ex 72.10(d) Other [CTHS (PHI) (JPN) (KOR) (SG)]
[CTH, except from 72.08 or 72.09 (ARG)(BRA) (CAN) (US)]
[CTH (AUS) (EC) (NZ) (CH) ]Referred to CRO for decision (Doc.
42.621)Issue 3 (c)
- Plated or covered with tin : As indicated at split heading level
7210.11 -- Of a thickness of 0.5 mm or
moreG/RO/45/Add.12/Rev.2
Page 31HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7210.12 -- Of a thickness of less than
0.5 mmAs indicated at split heading level
7210.20 - Plated or coated with
lead, including terne-plate
7210.30 - Electrolytically plated
or coated with zinc
- Otherwise plated orcoated with zinc :
7210.41 -- Corrugated
7210.49 -- Other
7210.50 - Plated or coated with
chromium oxides or with
chromium and chromium
oxides
- Plated or coated with
aluminium :
7210.61 -- Plated or coated with
aluminium-zinc alloys
7210.69 -- Other
7210.70 - Painted, varnished or
coated with plastics
7210.90 - Other
72.11 Flat-rolled products of iron
or non-alloy steel, of a width
of less than 600 mm, not
clad, plated or coated.As indicated at split heading levelG/RO/45/Add.12/Rev.2
Page 32
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 72.11(a) Hot-rolled CTH Basket 1
For ex 72.11 (a), CRO endorsed as
follows:
- Description of Goods: “Not further
worked than hot-rolled”
- Origin Criteria : “CTH, except from
72.08 or 72.09 when the change results
solely from cutting”
(Doc. G\RO\W\22\Rev. 2)
Later, in its 12th Session, TCRO
reconsidered the issue and decided
as follows:
- Description of Goods: “Hot-rolled”- Origin Criteria: “CTH”
(Doc. 42.621)
ex 72.11(b) Cold-rolled (cold-reduced) CTHS Endorsed
-  Not further worked than hot-
rolled :As indicated at split heading level
7211.13 -- Rolled on four faces or
in a closed box pass, of a width
exceeding 150 mm and a
thickness of not less than 4
mm, not in coils and without
patterns in relief
7211.14 -- Other, of a thickness
of 4.75 mm or more
7211.19 -- Other
-  Not further worked than
cold-rolled (cold-reduced) :As indicated at split heading levelG/RO/45/Add.12/Rev.2
Page 33HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7211.23 -- Containing by weight
less than 0.25 % of carbon
7211.29 -- Other
7211.90 - Other
72.12 Flat-rolled products of iron
or non-alloy steel, of a width
of less than 600 mm, clad,
plated or coated.As indicated at split heading level
ex72.12 (a) Clad CTHS, except from 72.10 Basket 1  (Endorsed by CRO)
ex72.12 (b) Other [CTHS (AUS) (PHI) (EGY) (JPN) (KOR)
(NZ)]Referred to CRO for decision (Doc.
42.621)Issue 3 (c)
[CTH (EC)]
[CTH, except from 72.08 through 72.11
(ARG) (CAN) (US)]
7212.10 - Plated or coated with tin As indicated at split heading level
7212.20 - Electrolytically plated
or coated with zinc
7212.30 - Otherwise plated or
coated with zinc
7212.40 - Painted, varnished or
coated with plastics
7212.50 - Otherwise plated or
coated
7212.60 - CladG/RO/45/Add.12/Rev.2
Page 34
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
72.13 Bars and rods, hot-rolled, in
irregularly wound coils, of
iron or non-alloy steel.CTH, except from heading 72.14 Basket 1 (Endorsed by CRO)
7213.10 - Containing i ndentations, ribs,
grooves or other deformationsproduced during the rolling
processAs indicated at the heading level
7213.20 - Other, of free-cutting steel
7213.91 - - Of circular cross-section
measuring less than 14 mm in
diameter
7213.99 -- Other
72.14 Other bars and rods of iron
or non-alloy steel, notfurther worked than forged,
hot-rolled, hot-drawn or hot-
extruded, but including those
twisted after rolling.CTH, except from heading 72.13 Basket 1 (Endorsed by CRO)
7214.10 - Forged As indicated at the heading level
7214.20 - Containing i ndentations, ribs,
grooves or other deformations
produced during the rolling
process or twisted after rolling
7214.30 Other, of free-cutting steel
- Other
7214.91 -- Of rectangular (other than
square) cross-section
7214.99 -- OtherG/RO/45/Add.12/Rev.2
Page 35HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
72.15 Other bars and rods of iron
or non-alloy steel.CTH Basket 1 (Endorsed by CRO)
7215.10 - Of free-cutting steel, not
further worked than cold-
formed or cold-finishedAs indicated at the heading level
7215.50 - Other, not further worked
than cold-formed or coldfinishedAs indicated at the heading level
7215.90 - Other
72.16 Angles, shapes and sections
of iron or non-alloy steel.As indicated at split heading level
ex72.16 (a) Not further worked than hot-
rolledCTH, except from heading 72.08, 72.09,
72.10, 72.11 or 72.12, and except fromheading 72.13, 72.14 or 72.15 when this
change results from cutting or bending.Referred to CRO for decision (Doc.
42.621)Issue 1 (a)
ex 72.16 (b) Not further worked than cold-
rolledCTH, except from heading 72.09 or split
heading ex72.11(b), and except from heading
72.15 when this change results from cutting
or bending.Referred to CRO for decision (Doc.
42.621)
Issue 2 (b)
ex 72.16 (c) Clad CTHS Basket 1 (Endorsed by CRO)
ex 72.16 (d) Other [CTHS (PHI) (JPN) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from headings 72.09, 72.10, ex
72.11 (b), 72.12 through 72.15 (AUS)]Issue 3 (c)
[CTH, except from headings 72.08 through
72.15 (EGY) (CAN) (EC) (US)]
7216.10 - U, I or H sections, not
further worked than hot-rolled,
hot-drawn or extruded, of aheight of less than 80 mm.As indicated at split heading levelG/RO/45/Add.12/Rev.2
Page 36
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- L or T sections, not
further worked than hot-rolled,
hot-drawn or extruded, of aheight of less than
80 mm :
7216.21 -- L sections
7216.22 -- T sections
- U, I or H sections notfurther worked than hot-rolled,
hot-drawn or extruded, of a
height of  80 mm or more.
7216.31 -- U sections
7216.32 -- I sections
7216.33 -- H sections
7216.40 - L or T sections, not
further worked than hot-rolled,
hot-drawn or extruded, of a
height of 80 mm or more
7216.50 - Other angles, shapes
and sections, not further
worked than hot-rolled, hot-
drawn or extruded
- Angles, shapes andsections, not further workedthan cold-formed or cold-
finished :
7216.61 -- Obtained from flat-
rolled productsAs indicated at split heading level
7216.69 -- Other
- OtherG/RO/45/Add.12/Rev.2
Page 37HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7216.91 - Cold-formed or cold-
finished from flat-rolled
products
7216.99 -- Other
72.17 Wire of iron or non-alloy
steel.As indicated at split heading level
ex 72.17 (a) Not plated or coated [CTH (IND) (NZ) (KOR) (JPN) (CH) (PHI)
(EGY)]Referred to CRO for decision (Doc.
42.621)
Issue 4
[CTH, except from 72.13 through  72.15
(ARG)]
[CTH, except from 72.13 through 72.15; or
change from headings 72.13 through 72.15provided that the cross-sectional area of the
rods is reduced by at least 50 % or their
diameter is reduced to 3 mm or less (CAN)(US) (AUS) (MEX) (BRA)]
[CTH, except from 72.09, 72.10, ex 72.11(b), 72.12, 72.14 through 72.16. (EC)]
ex 72.17 (b) Other [CTHS (JPN) (PHI) (KOR) CH, IND ] Referred to CRO for decision (Doc.
42.621)
[CTH (NZ)(EGY)] Issue 3 (c)
[CTH, except from 72.13 through 72.15; or
change from headings 72.13 through 72.15
provided that the cross-sectional area of therods is reduced by at least 50 % or their
diameter is reduced to 3 mm or less (CAN)
(US) (AUS) (MEX) (BRA)]
[CTH, except from headings 72.09, 72.10, ex72.11 (b), 72.12, 72.14 through 72.16 (EC)]G/RO/45/Add.12/Rev.2
Page 38
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7217.10 - Not plated or coated,
whether or not polishedAs indicated at split heading level
7217.20 - Plated or coated with
zinc
7217.30 - Plated or coated with
other base metals
7217.90 - Other
72.18 Stainless steel in ingots or
other primary forms; semi-
finished products of stainlesssteel.CTH Basket 1 (Endorsed by CRO)
7218.10 - Ingots and other primary
formsAs indicated at the heading level
- Other:
7218.91 -- Of rectangular (other than
square) cross-section
7218.99 -- Other
72.19 Flat-rolled products of
stainless steel, of a width of
600 mm or more.As indicated at split heading level
ex 72.19 (a) Not further worked than hot-
rolledCTH Endorsed
ex 72.19 (b) Not further worked than cold-
rolledCTHS Endorsed
ex 72.19 (c) Clad CTHS Basket 1 (Endorsed by CRO)
ex 72.19 (d) Other [CTHS (EC) (JPN) (PHI) (KOR) (NZ)] Referred to CRO for decision (Doc.
42.621)
Issue 3 (c)
[CTH (US) (MOR)]
[CTH, except from heading 72.20 (CAN)]G/RO/45/Add.12/Rev.2
Page 39HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Not further worked
than hot-rolled, in coils :As indicated at split heading level
7219.11 -- Of a thickness
exceeding 10 mm
7219.12 -- Of a thickness of 4.75
mm or more but not exceeding
10 mm
7219.13 -- Of a thickness of 3
mm or more but less than 4.75
mm
7219.14 -- Of a thickness of less
than 3 mm
- Not further workedthan hot-rolled, not in coils :
7219.21 -- Of a thickness
exceeding  10 mm
7219.22 -- Of a thickness of 4.75
mm or more but not exceeding
10 mm
7219.23 -- Of a thickness of 3
mm or more but less than 4.75
mm
7219.24 -- Of a thickness of less
than 3 mm
- Not further worked than
cold-rolled (cold-reduced):
7219.31 -- Of a thickness 4.75
mm or more
7219.32 -- Of a thickness of 3
mm or more but less than 4.75
mmG/RO/45/Add.12/Rev.2
Page 40
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7219.33 -- Of a thickness
exceeding 1 mm but less than
3 mm
7219.34 -- Of a thickness of 0.5
mm or more but not exceeding1 mm
7219.35 -- Of a thickness of less
than 0.5 mm
7219.90 - Other
72.20 Flat-rolled products of
stainless steel, of a width of
less than 600 mm.As indicated at split heading level
ex 72.20(a) Not further worked than hot-
rolledCTH, except from 72.19 Basket 1 (Endorsed by CRO)
ex 72.20 (b) Not further worked than cold
rolledCTHS Endorsed
ex 72.20 (c) Clad CTHS Basket 1
ex 72.20 (d) Other [CTHS (EC) (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH (CAN) (US) (MEX)] Issue 3 (c)
[CTH, except from 72.19 (NZ)]
- Not further worked than hot-
rolled :As indicated at split heading level
7220.11 -- Of thickness of 4.75 mm or
more
7220.12 -- Of a thickness of less
than 4.75 mm
7220.20 - Not further worked
than cold-rolled (cold-reduced)
7220.90 - OtherG/RO/45/Add.12/Rev.2
Page 41HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
72.21 Bars and rods, hot-rolled, in
irregularly wound coils, of
stainless steel.CTH, except from heading 72.22 Basket 1 (Endorsed by CRO)
72.22 Other bars and rods of
stainless steel; angles, shapesand sections of stainless steel.As indicated at split heading level
ex 72.22 (a) Bars and rods, not further
worked than hot-rolledCTH, except from heading 72.21 Referred to CRO for decision (Doc.
42.621)
Issue 1 (c)
ex 72.22 (b) Angles,shapes and sections,
not further worked than hot-
rolledCTH, except frm heading 72.19 or 72.20 andexcept from heading 72.21 or split headingex72.22(a) when this change results from
cutting or binding.Referred to CRO for decision (Doc.
42.621)Issue 1 (a)
ex 72.22 (c) Bars and rods, angles, shapes
and sections, not further
worked than cold-rolledCTH, except from split-heading ex72.19(b)
or ex7220(b); CTHS from split heaeing
ex72.22(a)Referred to CRO for decision (Doc.
42.621)
Issue 2 (b)
ex 72.22 (d) Bars and rods, angles, shapes
and sections, cladCTHS Basket 1
ex 72.22 (e) Other [CTHS ( CH) (EGY) (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.21 (CAN)] Issue 3 (c)
[CTH, except from 72.19 through 72.21
(US)]
[CTH, except from 72.19(b), 72.20(b) and
72.21 (EC)]
- Bars and rods, not
further worked than hot-rolled,
hot-drawn or extruded:As indicated at split heading level
7222.11 -- Of circular cross-
section
7222.19 -- OtherG/RO/45/Add.12/Rev.2
Page 42
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7222.20 - Bars and rods, not
further worked than cold-
formed or cold-finished
7222.30 - Other bars and rods
7222.40 - Angles, shapes and
sections
72.23 Wire of stainless steel. As indicated at split heading level
ex 72.23 (a) Not plated or coated [CTH (JPN) (CH) (EGY) (PHI)
(KOR)( IND) ]Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.21 through 72.22; or
CTH from 72.21 through 72.22, provided that
the cross-sectional area of the rods is reduced
by at least 50 % or their diameter is reduced
to 3 mm or less (CAN) (US) (MEX)(AUS)]Issue 4
[CTH, except from 72.19, 72.20(b) through
72.22 (EC)]
ex 72.23 (b) Other [CTHS (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH (EGY)] Issue 3 (c)
[CTH, except from 72.21 through 72.22; or
CTH from 72.21 through 72.22, provided that
the cross-sectional area of the rods is reducedby at least 50 % or their diameter is reduced
to 3 mm or less (CAN) (US) (BRA)]
72.24 Other alloy steel in ingots or
other primary forms; semi-
finished products of other
alloy steel.CTH Basket 1 (Endorsed by CRO)
7224.10 - Ingots and other primary
formsAs indicated at the heading level
7224.90 - OtherG/RO/45/Add.12/Rev.2
Page 43HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
72.25 Flat-rolled products of other
alloy steel, of a width of 600
mm or more.As indicated at split heading level
ex 72.25(a) Not further worked than hot-
rolledCTH Endorsed
ex 72.25(b) Not further worked than cold-
rolledCTHS Basket 1 (Endorsed by CRO))
ex72.25(c) Clad CTHS Basket 1 (Endorsed by CRO)
ex72.25(d) Other [CTHS (EC) (JPN) (KOR) (PHI) (NZ)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.26 (CAN)] Issue 3 (c)
[CTH (CH) (US)]
- Of silicon-electrical steel : As indicated at split heading level
7225.11 -- Grain-oriented
7225.19 -- Other
7225.20 - Of high speed steel
7225.30 - Other, not further
worked than hot-rolled, in
coilsAs indicated at split heading level
7225.40 - Other, not further
worked than hot-rolled, not incoils
7225.50 - Other, not further
worked than cold-rolled (cold-
reduced)
-O t h e r  :
7225.91 -- Electrolytically plated
or coated with zinc
7225.92 -- Otherwise plated or
coated with zinc
7225.99 -- OtherG/RO/45/Add.12/Rev.2
Page 44
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
72.26 Flat-rolled products of other
alloy steel, of a width of less
than 600 mm.As indicated at split heading level
ex 72.26(a) Not further worked than hot-
rolledCTH, except from  heading 72.25 Basket 1 (Endorsed by CRO)
ex 72.26(b) Not further worked than cold-
rolledCTHS, except from cold-rolled products of
heading 72.25Basket 1 (Endorsed by CRO)
ex72.26(c) Clad CTHS Basket 1
ex72.26(d) Other [CTHS (EC) (JPN) (KOR) (PHI) (NZ)] Referred to CRO for decision (Doc.
42.621)
[CTH (US) (BRA)] Issue 3 (c)
- Of silicon-electrical
steel :As indicated at split heading level
7226.11 -- Grain-oriented
7226.19 -- Other
7226.20 -- Of high speed steel
-O t h e r
7226.91 -- Not further worked
than hot-rolled
7226.92 -- Not further worked
than cold-rolled (cold-reduced)
7226.93 -- Electrolytically plated
or coated with zinc
7226.94 -- Otherwise plated or
coated with zinc
7226.99 -- Other
72.27 Bars and rods, hot-rolled, in
irregularly wound coils, of
other alloy steel.CTH, except from heading 72.28 Basket 1 (Endorsed by CRO)
7227.10 - Of high speed steel As indicated a the heading level
7227.20 - Of silico-manganese steel
7227.90 - OtherG/RO/45/Add.12/Rev.2
Page 45HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
72.28 Other bars and rods of other
alloy steel; angles, shapes
and sections, of other alloysteel; hollow  drill bars and
rods, of alloy or non-alloy
steel.As indicated at split heading level
ex72.28 (a) Bars and rods, not further
worked than hot-rolledCTH, except from heading 72.27 Referred to CRO for decision (Doc.
42.621)
Issue  1 (c)
ex 72.28 (b) Angles, shapes and sections,
not further worked than hot-
rolledReferred to CRO for decision (Doc.42.621)
CTH, except from heading 72.25 or 72.26,
and except from heading 72.15 when this
change results from cutting or bending.Issue 1 (a)
ex72.28(c) Bars and rods, angles, shapes
and sections not further
worked than cold-rolledReferred to CRO for decision (Doc.
42.621)
CTH, except from split heading ex72.25(b) or
ex72.26(b)Issue 2 (e)
ex72.28(d) Bars and rods, angles, shapes
and sections, cladCTHS Basket 1
ex72.28(e) Other [CTHS (EC) (EGY) (JPN) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621) Issue 3 (c)
[CTH, except from 72.27 (CAN)]
[CTH, except from 72.25 through 72.27
(US)]
7228.10 -Bars and rods, of high speed
steelAs indicated at split heading level
7228.20 -Bars and rods, of silico-
manganese steelG/RO/45/Add.12/Rev.2
Page 46
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7228.30 -Other bars and rods, not
further worked than hot-rolled,
hot-drawn or extruded
7228.40 -Other bars and rods, not
further worked than forged
7228.50 - Other bars and rods,
not further worked than cold-
formed or cold-finishedAs indicated at split heading level
7228.60 - Other bars and rods
7228.70 - Angles, shapes and
sections
7228.80 - Hollow drill bars and
rods
72.29 Wire of other alloy steel. As indicated at split heading level
ex72.29(a) Not plated or coated [CTH (JPN) (CH) (EGY) (PHI) (KOR)] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.27 or 72.28; or change
from 72.27 or 72.28 provided that the cross-sectional area of the rods is reduced by at
least 50 % or their diameter is reduced to 3
mm or less (CAN) (US)]Issue 4
[CTH, except from ex 72.25 (b) or ex 72.26
(b) or 72.28(EC) ]
ex72.29(b) Other [CTHS (JPN) (PHI) (KOR)]
[CTH (CH)]Referred to CRO for decision  (Doc.
42.621)  Issue 3 (c)
[CTH, except from 72.27 or 72.28; or change
from 72.27 or 72.28 provided that the cross-sectional area of the rods is reduced by at
least 50 % or their diameter is reduced to 3
mm or less (CAN) (US) (BRA)]
[CTH, except from ex 72.25 (b) or ex 72.26(b) (EC) (EGY)][ or 27.28 (EC)]G/RO/45/Add.12/Rev.2
Page 47HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7229.10 -Of high speed steel As indicated at split heading level
7229.20 -Of silico-manganese steel
7229.90 -OtherG/RO/45/Add.12/Rev.2
Page 48
CHAPTER 73
Chapter Notes:
Assembling operations, other than simple assembling operations, within  this Chapter are to be considered as substantial transfo rmation.
Basket 1 (in principle, the text to be finalised later)
[For heading 73.18, mere attachment without grinding to shape, heat treatment and surface treatment operation it not considered  t o  b e  a
substantial transformation. (JPN)]
For the purposes of those rules of origin which refer to a change of classification (i.e. change of heading or subheading), the  following changes
shall not confer origin:
a) changes which result from disassembly;b) changes which result from packaging or repackaging; or
c) changes which result solely from application of General Rule of Interpretation 2(a) with respect to collections of parts tha t are presented
as unassembled articles of another heading or subheading. Basket 1 (in principle, the text to be finalised later)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 73 Articles of iron or steel As indicated at heading level
73.01 Sheet piling of iron or steel,
whether or not drilled,
punched or made from
assembled elements;
welded angles, shapes andsections, or iron or steelCTH Basket 1 (Endorsed by CRO)
7301.10 - Sheet piling As indicated at the heading level
7301.20 - Angles, shapes and sectionsG/RO/45/Add.12/Rev.2
Page 49HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.02 Railway or tramway track
construction material of
iron or steel, the following :rails, check-rails and rack
rails, switch blades,
crossing frogs, point rods
and other crossing pieces,
sleepers (cross-ties), fish-plates, chairs, chair wedges,
sole plates (base plates),
rail clips, bedplates, ties
and other material
specialized for jointing orfixing rails.CTH Basket 1 (Endorsed by CRO)
73.03 Tubes, pipes, and hollow
profiles, of cast ironAs indicated at split heading level
ex 73.03(a) - With a layer of
asphalt/bitumen,
reinforcement materials and
concrete[CTHS (CH) (NOR) (JPN) (PHI) (SG) ] Referred to CRO for decision (Doc.
42.621)
[CTH (US) (EC) (CAN) (MEX) (SEN)
(EGY) (ARG) (KOR) ]Issue 5 (a)
ex73.03 (b) - Coated inside with a
layer of polyurethane and
outside with a layer of
polyurethane or
asphalt/bitumen[CTHS (CH) (NOR) (JPN) (PHI) (SG) ]
[CTH (US) (EC) (CAN) (MEX) (SEN)
(KOR) (BRA) (ARG) (EGY) ]Referred to CRO for decision
(Doc. 42.621)
Issue 5 (b)
ex 73.03(c) - Other CTH Basket 1 (Endorsed by CRO)
73.04 Tubes, pipes and hollow
profiles, seamless, of iron
(other than cast iron) or
steel.As indicated at subheading levelG/RO/45/Add.12/Rev.2
Page 50
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7304.10 -Line pipe of a kind used for
oil or gas pipelinesAs indicated at split subheading level
ex
7304.10(a)- Coated with a layer
of asphalt/bitumen,
reinforcement materials and
concrete[CTSHS (NOR) (CH) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTSH (SG) (KOR) ] Issues 5 (a) and 6
[CTH (US) (EC) (SEN) (BRA) (EGY)
(CAN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
ex 7304.10
(b)- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.06 or 72.07 (ARG)] Issue 6
[CTSH (CAN) (KOR) (SG) ]
-Casing, tubing and drill
pipe, of a kind used in
drilling for oil or gas
7304.21 -- Drill pipe [CTH (US) (EC) (CH) (EGY) (BRA) ] Referred to CRO for decision (Doc.
42.621)
[CTH, except from 72.06 or 72.07 (ARG)] Issue 6
[CTSH (CAN) (JPN) (SG) (KOR) ]
7304.29 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
-- Other, of circular cross-
section, of iron or non-alloysteel :
7304.31 -- Cold-drawn or cold-
rolled (cold-reduced)[CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6G/RO/45/Add.12/Rev.2
Page 51HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7304.39 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621) Issue 6
- Other, of circular cross-
section, of stainless steel :
7304.41 -- Cold-drawn or cold-rolled
(cold-reduced)[CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
7304.49 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
- Other, of circular cross-
section, of stainless steel :
7304.41 -- Cold-drawn or cold-rolled
(cold-reduced)[CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
7304.49 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
-  Other, of circular cross-section, of other alloy steel :
7304.51 -- Cold-drawn or cold-
rolled (cold-reduced)[CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)Issue 6
7304.59 -- Other [CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6
7304.90 - Other [ CTH (US) (EC) (CH) (EGY) (BRA) (JPN) ]
[CTH, except from 72.06 or 72.07 (ARG)]
[CTSH (CAN) (SG) (KOR) ]Referred to CRO for decision (Doc.
42.621)
Issue 6G/RO/45/Add.12/Rev.2
Page 52
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.05 Other tubes and pipes (for
example, welded, riveted or
similarly closed), havingcircular cross-sections, the
external diameter of which
exceeds 406.4 mm, of iron
or steel.As indicated at split heading level
ex73.05(a) Longitudinally submerged
arc welded, longitudinally
welded, other, with a layer of
asphalt/bitumen
reinforcement materials and
concrete[CTHS (CH) (JPN) (NOR) (PHI) (SG) ]
[CTH (US) (CAN) (SEN) (EC) (ARG)
(EGY) (KOR)]Referred to CRO for decision (Doc.
42.621)
Issue 5 (a)
ex73.05(b) Other CTH Basket 1 (Endorsed by CRO)
- Line pipe of a kind
used for oil or gas pipelinesAs indicated at split heading level
7305.11 -- Longitudinally submerged
arc welded
7305.12 -- Other, longitudinally
welded
7305.19 -- Other
7305.20 - Casing of a kind used in
drilling for oil or gas
- Other, welded :
7305.31 -- Longitudinally welded
7305.39 -- Other As indicated at split heading level
7305.90 - Other
73.06 Other tubes, pipes and
hollow profiles (for
example, open seam or
welded, riveted or similarly
closed), of iron or steel.As indicated at split heading levelG/RO/45/Add.12/Rev.2
Page 53HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex73.06(a) - Line pipe of a kind
used for oil or gas pipelines :
With a layer of
asphalt/bitumen,
reinforcement materials and
concrete[CTHS (CH) (JPN) (NOR) (PHI) (SG) ]
[CTH (US) (CAN) (EC) (SEN) (ARG)
(EGY) (KOR)]Referred to CRO for decision (Doc.
42.621)
Issue 5 (a)
ex73.06 (b) Other CTH Basket 1 (Endorsed by CRO)
7306.10 - Line pipe of a kind used for
oil or gas pipelinesAs indicated at split heading level
7306.20 - Casing and tubing of
a kind used in drilling for oilor gas
7306.30 - Other, welded, of
circular cross-section, of iron
or non-alloy steel
7306.40 - Other, welded, of
circular cross-section, of
stainless steel
7306.50 - Other, welded, of circular
cross-section, of other alloy
steel
7306.60 - Other, welded, of
non-circular cross-section
7306.90 - Other
73.07    Tube or pipe fittings (for
example, couplings, elbows,sleeves), of iron or steel.CTH Basket 1 (Endorsed by CRO)
- Cast fittings: As indicated at the heading level
7307.11 -- Of non-malleable cast iron
7307.19 -- Other
- Other. Of stainless steel:
7307.21 -- FlangesG/RO/45/Add.12/Rev.2
Page 54
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7307.22 -- Threaded elbows, bends
and sleeves
7307.23 -- Butt welding fittings
7307.29 -- Other
- Other
7307.91 -- Flanges
7307.92 -- Threaded elbows, bends
and sleeves
7307.93 -- Butt welding fittings
7307.99 -- Other
73.08 Structures (excluding
prefabricated buildings of
heading No. 94.06) and
parts of structures (for
example, bridges andbridge-sections, lock-gates,
towers, lattice masts, roofs,
roofing frame-works, doors
and windows and their
frames and thresholds for
doors, shutters,
balustrades, pillars andcolumns), of iron or steel;
plates, rods, angles, shapes,
sections, tubes and the like,
prepared for use in
structures, of iron or steel.As indicated at split heading level
ex 73.08 (a) Structures [CTH (EC) (EGY) (BRA) ] Referred to CRO for decision (Doc.
42.621)
[CTHS (KOR) (JPN) (PHI) (US) ] Issue 7
ex 73.08 (b) Parts of structures [CTH (EC) (EGY) (BRA) ] Referred to CRO for decision (Doc.
42.621)G/RO/45/Add.12/Rev.2
Page 55HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTHS (JPN) (KOR) (PHI) (US) Issue 8
ex 73.08(c) Other CTH, except from heading 72.08 through
72.16, 73.01 or 73.04 through 73.06Referred to CRO for decision (Doc.
42.621)
Issue 9
7308.10 - Bridges and bridge-sections As indicated at split heading level
7308.20 - Towers and lattice masts
7308.30 -  Doors, windows and their
frames and thresholds for
doors
7308.40 -  Equipment for scaffolding,
shuttering, propping or
pitpropping
7308.90 - Other
73.09 Reservoirs, tanks, vats and
similar containers for any
material (other thancompressed or liquefied
gas), of iron or steel, of a
capacity exceeding 300 l,
whether or not lined or
heat-insulated, but notfitted with mechanical or
thermal equipment.CTH Basket 1 (Endorsed by CRO)G/RO/45/Add.12/Rev.2
Page 56
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.10 Tanks, casks, drums, cans,
boxes and similar
containers, for any material(other than compressed or
liquefied gas), of iron or
steel, of a capacity not
exceeding 300 l, whether or
not lined or heat-insulated,but not fitted with
mechanical or thermal
equipment.CTH Basket 1 (Endorsed by CRO)
7310.10 - Of a capacity of 50 l or
moreAs indicated at the heading level--
- Of a capacity of less than
50 l
7310.21 -- Cans which are to be
closed by soldering or
crimping
7310.29 -- Other
73.11 Containers for compressed
or liquefied gas, of iron orsteel.CTH Basket 1 (Endorsed by CRO)
73.12 Stranded wire, ropes,
cables, plaited bands, slings
and the like, of iron orsteel, not electrically
insulated.CTH
7312.10 -  Stranded wire, ropes and
cables
7312.90 - OtherG/RO/45/Add.12/Rev.2
Page 57HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.13 Barbed wire of iron or
steel; twisted hoop or
single flat wire, barbed ornot, and loosely twisted
double wire, of a kind used
for fencing, of iron or steel.CTH Basket 1 (Endorsed by CRO)
73.14 Cloth (including endless
bands), grill, netting and
fencing, of iron or steel
wire; expanded metal ofiron or steel.CTH Basket 1 (Endorsed by CRO)
- Woven cloth: As indicated at the heading level
7314.12 -- Endless bands for
machinery, of stainless steel
7314.13 -- Other endless bands for
machinery
7314.14 -- Other woven cloth, of
stainless steel
7314.19 -- Other
7314.20 - Grill, netting and fencing,
welded at the intersection, of
wire with a maximum cross-
section dimension of 3 mm
or more and having a mesh
size of 100 m2 or more
Other grill, netting and
fencing, welded at the
intersection:
7314.31 -- Plated or coated with zinc
7314.39 -- Other
- Other cloth, grill, netting
and fencing:As indicated at the heading levelG/RO/45/Add.12/Rev.2
Page 58
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7314.41 -- Plated
7314.42 -- Coated with plastics
7314.49 -- Other
7314.50 - Expanded metal
73.15 Chain and parts thereof, of
iron or steel.As indicated at subheading level
-  Articulated link chain and
parts thereof:
7315.11 -- Roller chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.12 -- Other chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.19 -- Parts CTH Basket 1 (Endorsed by CRO)
7315.20 - Skid chain [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
- Other chain :
7315.81 -- Stud-link [CTSH (CAN) (US) (PHI)(JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.82 -- Other, welded link [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11
7315.89 -- Other [CTSH (CAN) (US) (PHI) (JPN) ] Referred to CRO for decision (Doc.
42.621)
[CTH (CH) (EGY) (EC) (BRA) ] Issue 11G/RO/45/Add.12/Rev.2
Page 59HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7315.90 - Other parts CTH Basket 1 (Endorsed by CRO)
73.16 Anchors, grapnels and
parts thereof, of iron or
steel.CTH Basket 1*
73.17 Nails, tacks, drawing pins,
corrugated nails, staples
(other than those ofheading No. 83.05) and
similar articles, of iron or
steel, whether or not with
heads of other material, but
excluding such articles with
heads of copper.CTH Basket 1*
73.18 Screws, bolts, nuts, coach
screws, screw hooks, rivets,
cotters, cotter-pins,washers (including spring
washers) and similar
articles, of iron or steel.CTH Basket 1
- Threaded articles As indicated at heading level
7318.11 -- Coach screws
7318.12 -- Other wood screws
7318.13 -- Screw hooks and screw
rings
7318.14 -- Self-tapping screws
7318.15 -- Other screws and bolts,
whether or not with their nutsor washersAs indicated at heading level
7318.16 -- Nuts
                                                     
* See Chapter Note 1.G/RO/45/Add.12/Rev.2
Page 60
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7318.19 -- Other
- Non-threaded articles :
7318.21 -- Spring washers and other
lock washers
7318.22 -- Other washers
7318.237318.24
7318.29-- Rivets
-- Cotters and cotter-pins
-- Other
73.19 Sewing needles, knitting
needles, bodkins, crochethooks, embroidery stilettos
and similar articles, for use
in the hand, of iron or steel;
safety pins and other pins
of iron or steel, notelsewhere specified or
included.CTH Basket 1 (Endorsed by CRO)
7319.10 - Sewing, darning or
embroidery needlesAs indicated at the heading level
7319.20 - Safety pins
7319.30 - Other pins
7319.90 - Other
73.20 Springs and leaves for
springs, of iron or steel.CTH Basket 1 (Endorsed by CRO)
7320.10 - Leaf-springs and leaves
thereforAs indicated at the heading level
7320.20 - Helical springs
7320.90 - Other As indicated at the heading levelG/RO/45/Add.12/Rev.2
Page 61HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.21 Stoves, ranges, grates,
cookers (including those
with subsidiary boilers forcentral heating), barbecues,
braziers, gas-rings, plate
warmers and similar non-
electric domestic appliances
and parts thereof, of ironor steel.As indicated at subheading level
-  Cooking appliances and
plate warmers:
7321.11 -- For gas fuel or for both gas
and other fuelsCTH Basket 1*
7321.12 -- For liquid fuel CTH Basket 1*
7321.13 -- For solid fuel CTH Basket 1*
- Other appliances
7321.81 -- For gas fuel or for both gas
and other fuelsCTH Basket 1*
7321.82 -- For liquid fuel CTH Basket 1*
7321.83 -- For solid fuel CTH Basket 1*
7321.90 - Parts CTH Basket 1*
                                                     
*  See Chapter Note 1.G/RO/45/Add.12/Rev.2
Page 62
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
73.22 Radiators for central
heating, not electrically
heated, and parts thereof,of iron or steel; air heaters
and hot air distributors
(including distributors
which can also distribute
fresh or conditioned air),not electrically heated,
incorporating a motor-
driven fan or blower, and
parts thereof, of iron or
steel.CTH Basket 1*
Radiators and parts thereof: As indicated at the heading level
7322.11 -- Of cast iron
7322.19 -- Other
7322.90 - Other
73.23 Table, kitchen or other
household articles and
parts thereof, of iron or
steel; iron or steel wool; potscourers and scouring or
polishing pads, gloves and
the like, of iron or steel.CTH Basket 1*
7323.10 Iron or steel wool; pot
scourers and scouring or
polishing pads, gloves and
the likeAs indicated at the heading level
- Other:
                                                     
*  See Chapter Note 1.G/RO/45/Add.12/Rev.2
Page 63HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7323.91 -- Of cast iron, not enamelled As indicated at the heading level
7323.92 -- Of cast iron, enamelled
7323.93 -- Of stainless steel
7323.94 -- Of iron (other than cast
iron) or steel, enamelled
7323.99 -- Other
73.24 Sanitary ware and parts
thereof, of iron or steel.CTH Endorsed
7324.10 - Sinks and washbasins, of
stainless steelAs indicated at the split heading level
- Baths
7324.21 -- Of cast iron, whether or
not enamelled
7324.29 -- Other
7324.90 - Other, including parts
73.25 Other cast articles of iron
or steel.CTH Basket 1*
7325.10 - Of non-malleable cast iron As indicated at the heading level
- Other:
7325.91 -- Grinding balls and similar
articles for mills
7325.99 -- Other
73.26 Other articles of iron or
steelCTH Basket 1*
- Forged or stamped, but not
further worked:As indicated at the heading level
7326.11 -- Grinding balls and similar
articles for mills
                                                     
* See Chapter Note 1.G/RO/45/Add.12/Rev.2
Page 64
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
7326.19 -- Other
7326.20 - Articles of iron or steel wire
7326.90 - Other
__________