WORLD TRADE
ORGANIZATIONG/RO/45/Add.6/Rev.2
16 November 2001
(01-5831)
Committee on Rules of Origin
INTEGRATED NEGOTIATING TEXT FOR THE
HARMONIZATION WORK PROGRAMME
CHAPTERS 44-49 (WOOD AND PAPER)
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 also  been periodically updated (JOB(99)/5869, JOB
(99)/7617, JOB(00)/1573, JOB(00)/3230, JOB(00) /5207 and JOB(00)/7194).
2. The attached document is the latest update of the negotiating text of chapters 44-49 (wood
and paper), and reflects the progress made by the CRO in September/October 2001.G/RO/45/Ad d.6/Rev.2
Page 2
ISSUES FOR DECISION
CHAPTERS 44-49
ISSUE NO. 1: PLANING, SANDING, [FINGER OR END-JOINTING]:  OF WOOD SAWN
LENGTHWISE, SLICED OR PEELED; OF VENEER SHEETS AND OTHER
WOODS SAWN LENGTHWISE, SLICED OR PEELED; OF CONTINUOUSLY
SHAPED WOOD; OF PARTICLE BOARD; OR OF FIBREBOARD
OPTION A
1.          These operations taken individually result in new products having different commercial uses.
The importance of the operations is indicated by the attention given to them in the Explanatory Notes
to the Harmonized System .  (EC) (IND) (NOR) (NZ) (PHI) (PAK)(MOR)(MAU)
             It has been suggested that th e operation "finger-jointing" be further split up out of the
present split heading.  (CAN)   
OPTION B
2.           T hese are minimal operations which do not change the character of the woods upon which
they are carried out.  When performed, they are most often part of the milling process, and there is
little economic justification for performing the operations separately.  Problems of administration
arise in connection with defining the extent of sanding, planing, joining which would be origin
conferring.  As presented, the proposal is open to the interpretation that, for example, sanding
operations undertaken in one country and subsequently  in another would result in two changes in the
country of origin of the good.  Finger-jointing is not undertaken for veneer sheets, particle board or
fibreboard .  (AUS) (BRA) (CHI)(FIJ) (JPN) (MEX) (US) (CAN) (EGY) (COL) (KOR)
Relevant HS code numbers :
44.07 -   Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-
jointed, of a thickness exceeding 6mm;
44.08 -  Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn
lengthwise, sliced or peeled, whether or not pl aned, sanded or finger-jointed, of a thickness
not exceeding 6mm;
44.09 - Wood (including strips and friezes for parquet flooring, not assembled), continuously shaped
(tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like)
along any of its edges or faces, whether or not planed, sanded or finger-jointed;
44.10 - Particle board and similar board of wood or  other ligneous materials, whether or not
agglomerated with resins or other organic binding substances;
44.11 - Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other
organic substancesG/RO/45/Ad d.6/Rev.2
Page 3
ISSUE NO. 2: BEADING OR MOULDING OF: CONTINUOUSLY SHAPED WOOD;
PARTICLE BOARD; FIBREBOARD; PLYWOOD; DENSIFIED WOOD OR
BUILDERS’ JOINERY
OPTION A:
3.          Beading or moulding give these woods new characteristics which qualify them as new
products having distinct commercial uses and should be considered as substantial transformation of
the input materials . (EC)  (IND) (MEX) (PHI) (NZ) [(JPN)] (PAK) (MOR) (MAU) (KOR) (THA)
(EGY)
OPTION B:
4.           B eading or moulding of the input materials are minimal operations which do not change their
essential commercial character.  It is not appropriate to treat these operations differently from the
other surface-working which is performed on woods of the relevant headings and which result in no
changes of headings . (BRA) (CAN) (CHI) (FIJ) (US) (AUS) (COL)
Relevant HS code numbers :
44.08 -  Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn
lengthwise, sliced or peeled, whether or not pl aned, sanded or finger-jointed, of a thickness
not exceeding 6mm;
44.09 -  Wood (in cluding strips and friezes for parquet flooring, not assembled), continuously shaped
(tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like)
along any of its edges or faces, whether or not planed, sanded or finger-jointed;
44.10 -  Particle board and similar board of wood or other ligneous materials, whether or not
agglomerated with resins or other organic binding substances;
44.11 -  Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other
organic substances;
44.12 -  Plywood, veneered panels and similar laminated wood;
44.13 -  Densified wood, in blocks, plates strips or profile shapes;
44.18 -  Builders’ joinery and carpentry of wood, in cluding cellular wood panels, assembled parquet
panels, shingles and shakes.
ISSUE NO. 3: LAMINATION OR REINFORCEMENT BY THE ADDITION OF LAYERS OF
WOOD, PAPER, METAL OR OTHER MATERIALS, WITHOUT CHANGE OF
TARIFF CLASSIFICATION
OPTION A:
5.                       Lamination or reinforcement, by adding new properties such as increased tensile
strength, substantially transform the input materials. (EC) (IND) (JPN) (PAK) (NZ)
(MAU) (PHI) (KOR) (EGY) (THA)G/RO/45/Ad d.6/Rev.2
Page 4
OPTION B:
6.          If the lamination or reinforcement have not been sufficient to result in a change in the tariff
classification of the input woods, this indicates no si gnficant change in their characteristics and that
there has not been substantial transformation.  (BRA) (CAN)(US)(AUS)(FIJ)(CHI)(COL)(MEX)
Relevant HS code numbers :
44.08 -  Veneer sheets and sheets for plywood ( whether or not spliced) and other wood sawn
lengthwise, sliced or peeled, whether or not pl aned, sanded or finger-jointed, of a thickness
not exceeding 6mm;
44.10 -  Particle board and similar board of wood or other ligneous materials, whether or not
agglomerated with resins or other organic binding substances;
44.11 -  Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other
organic substances;
44.12 -  Plywood, veneered panels and similar laminated wood.
ISSUE NO. 4: SURFACE-WORKING OF PLYWOOD BY MECHANICAL WORKING OR
SURFACE-COVERING
OPTION A:
7.          Surface-worked woods are mechanically worked  by grooving, perforating or embossing or
are products covered or coated with other materials such as sheets of wood, plastics, paper, fabric,
base metal or paint.  They are different from the input woods in terms of characteristics such as
appearance and durability.  Because the uses of surface-worked woods are determined largely by their
type of surface, the addition of such surfaces should be considered substantial transformation.  the
following processes are not considered sufficient to  confer origin:  processes in which the edges of
woods are grooved only in a straight line; proce sses in which one side of the wood is not wholly
covered or decorated;  and processes in which the woods are covered by transparent varnishes such as
lacquers.  (CAN) (JPN) (SG)(MAU)(NZ)(KOR)
OPTION B:
8.          Mechanical working or surface-covering of plywood does not result in any change in the
character of the good as plywood.  These are decorative or ancillary processes which should not be
considered to result in substantial transformation.  (BRA) (EC) (IND) (US)(PHI)(PAK)(AUS)(CHI)
(EGY) (COL) (MEX) (THA)
Relevant HS code numbers :
44.12 - Plywood, veneered panels and similar laminated wood.
ISSUE NO. 5: COATING OF PAPER IN ROLLS OR SHEETS WITH KAOLIN OR OTHER
INORGANIC SUBSTANCES
OPTION A:G/RO/45/Ad d.6/Rev.2
Page 5
9. Origin should be conferred for coating with in organic mineral coverings like kaolin as it is to
be conferred for other coating operations.  Coating with inorganic minerals makes the paper or
paperboard suitable for graphic (printing, writing) uses by creating a brighter finish with improved ink
reception. (AUS) (CAN) (EC) (HK) (IND) (JPN) (NZ) (PAK) (PHI) (MOR) (MAU) (CHI) (FIJ)
(KOR) (BRA) (MEX) (US)
OPTION B:
10.         C oating paper stock with kaolin does not result in substantial transformation .
Relevant HS code numbers:
48.10 - Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic
substances, with or without a binder, and wi th no other coating, whether or not surface-
coloured, surface-decorated or printed, in rolls or sheets.
REFERENCES:Doc. 41.373 (Secretariat’s list of Basket 2 issues for Chapters 44-46)
Doc. 41.374 (Secretariat’s list of Basket 2 issues for Chapters 47-49)
Doc. 41.489 (Secretariat’s working document for Basket 2 examination)
Doc. 40.245, Annexes C/1, C/2, D/1, D/2 (Report of the 4th Session)
Doc. 41.438 (Submission by AUS)
Doc. 41.457 (Submission by JPN)Doc. 41.504 (Submission by SG)
Doc. 41.649 (Submission by US)
ISSUE No. 6:  ASSEMBLY OF WOODEN PICTURE FRAMES OF HEADING 44.14 OR
PACKING CASES, BOXES, PALLETS, ETC. OF HEADING 44.15 FROMBOARDS CUT TO LENGTH
OPTION A: Yes
11.        The assembly of picture frames of heading 44.14, or of packing cases, pallets, etc. of heading
44.15 from boards cut to size should be considered to result in substantial transformation.  Even if the
starting materials are boards cut to length, the assembly generally may be considered complex.  The
starting materials are goods of another heading (generally, 44.09), and the further working and
assembly to produce frames and packing cases results in substantial transformation.  A rule of change
in tariff heading is generally sufficient to express the substantial transformations which take place.
The only exception would be if the change to these tariff classifications from boards cut to length
occurs solely by reason of the application of GIR 2(a) of the harmonized system with respect to
collections of boards that are presented as unassembled articles of these headings, and there is no
assembly associated with the change of tariff classification.
The rule should be (US, CAN, IND, JPN, THA, PAK, NZ, MEX, MAU, KOR, EGY, COL)
♦ CTH
OPTION B:  No
12.         The assembly of picture frames or packing cases, pallets, etc. from boards cut to size does not
result in substantial transformation of the input bo ards.  The cutting to appropriate length is theG/RO/45/Ad d.6/Rev.2
Page 6
principal working required to produce these goods, and the further assembly does not substantially
transform the boards.
♦ The rule should be (EC)(PHI)(AUS) :
♦ CTH, except from wood cut to lengths of heading 44.09 (AUS) (NZ for heading 44.15)
♦ CTH, except by mere assembly of woods already  cut to size of heading 44.09 (for heading
44.14)
♦ CTH, except by mere assembly of woods already cut to size of headings 44.07 and 44.08 (for
heading 44.15)
Relevant HS code numbers:
44.14, 44.15
REFERENCES:42.306
ISSUE No 7:  ASSEMBLY OF CASKS, BARRELS, VATS TUBS AND OTHER COOPERS’
PRODUCTS FROM PARTS (PRINCIPALLY, STAVES)
OPTION A: Yes
13.         The assembly of coopers’ wares from parts classified in the same heading should be
considered to result in substantial transformation.  Such assembly of coopers’ goods from parts
(essentially, staves) is more complex than the assembly of frames of heading 44.14, requires more
parts, and results in substantial transformation.
The rule should be (CAN) (EC) (IND) (JPN) (MEX) (PAK) (NZ) (MOR) (CHI) (FIJ) (EGY)
(KOR) (AUS):
♦ CTHS
OPTION B:  No
14.         While the assembly of cooper’s goods using input woods from outside the heading is
substantial, the change within the heading from parts to assembled goods is not.  This is because these
goods are susceptible to re-use and are frequently shipped disassembled for ease of transport.  It is the
manufacture of the parts which confers origin, and not their subsequent assembly or reassembly.
The rule should be (THAI)(US)(PHI)(COL):
♦ CTH
ISSUE No. 8: BLEACHING OR SEMI-BLEACHING OF PULP
OPTION A: YesG/RO/45/Ad d.6/Rev.2
Page 7
15.        Semi-bleaching or bleaching of unbleached pulp are complex chemical processes which
introduce characteristics into the final paper products essential to their intended uses.  For example,
bleaching is undertaken to impart brightness or to prepare the pulp for use in food packaging
applications.  The type or extent of bleaching thus determine the uses to which the pulp may be put
and results in new pulp products.
The rule should be:
♦ CTHS or CTSH, depending upon the heading, to reflect the change from  unbleached to bleached
or semi-bleached pulp (PHI) (THAI) (US)(MOR)(MAU)(CAN)(NZ)
 
♦ Same as above, and also CTSH for subheadings 4703.11, 47.03.19, 47.04.11 and 4704.19 to
recognize the substantial transformation which takes place as a result of the mixing of coniferous
and non-coniferous and bleached and semi-bleached pulps. (CAN)
OPTION B:  No
16. Semi-bleaching or bleaching do not change the nature of the products as pulp and thus should
not be taken into account in determining whether substantial transformation takes place.
The rule should be:
♦ CTH
Relevant HS code numbers:
47.01 through 47.06
ISSUE No. 9:         PRODUCTION OF CORRUGATED PAPER AND PAPERBOARD USING
OTHER PAPER OR PAPERBOARD OF CHAPTER 48
OPTION A:  Yes
17.         S ubstantial transformation takes place as a result of the corrugation of paper or paperboard in
rolls or sheets to produce corrugated paper or paperboard in rolls or sheets.  Corrugating creates a new
and different paper with specific uses related to its new properties.  For example, kraft paper - widely
used for its tensile strength (resistance to tearing or stretching forces) - is corrugated to produce a
product that is used for its structural strength (resistance to crushing forces).
The rule should be (CAN)(EC)(HK)(IND)(JPN)(MEX)(THAI)(US)(PAK)(PHI)(MAU):
♦ CTH
OPTION B: No
18.        The fabrication of corrugated paper and paperboard from paper and paperboard of chapter 48
cannot be considered as a substantial transformation.  even with gluing and layering to produce liner
paper and paperboard there is no change in the essential characteristic of the goods as paper and there
is no substantial transformation.
The rule should be (ARG)  :
♦ CTH, except from the headings of Chapter 48G/RO/45/Ad d.6/Rev.2
Page 8
Relevant HS code numbers :
4808.10
ISSUE No. 10: PRODUCING CREPED, CRINK LED, EMBOSSED OR PERFORATED PAPER
OR PAPERBOARD, IN ROLLS, USING PAPER OR PAPERBOARD, IN
ROLLS, OF CHAPTER 48
OPTION A:  Yes
19.         The crinkling, creping, embossing or perforating of paper in rolls results in substantial
transformation.   This results in products having new characteristics and uses and should be treated as
origin conferring.  For example, crinkled or creped papers are used in packaging applications which
require high elasticity.
The rule should be (HK) (IND) (JPN) (THAI)(PAK)(MOR)(MAU)(KOR)(ZN)(NZ)(COL):
♦ CTH
OPTION B:  No
20.        These operations do not necessarily change the uses of a particular paper or paperboard stock.
they are largely decorative measures and should not confer origin.  no combination of crinkling,
creping, embossing or perforating should be considered to result in substantial transformation.
The rule should be (AUS) (CAN) (EC) (PHI) (US) (MEX) (CHI) (BRA):
♦ CTH, except from the headings of Chapter 48
Relevant HS code numbers :
4808.20, 4808.30, 4808.90
ISSUE No. 11: PRODUCTION OF PRINTED BOOKS, BROCHURES, LEAFLETS AND
SIMILAR PRINTED MATTER USING PRINTED MATERIALS CLASSIFIED IN
THE SAME HEADING
OPTION A:  Yes
21.        The fabrication of books from other printed matter classified also in heading 49.01 should be
considered to result in substantial transformation. The other printed matter which would comprise the
materials for the fabrication of books would include:  printed sheets comprising the whole or a part of
the complete work and designed for binding; brochures, pamphlets and leaflets; and other textual
matter including collections of printed reproductions of pictures, drawings, etc. suitable for binding.
The rule should be:
♦ CTH or change within heading 49.01 by bindingG/RO/45/Ad d.6/Rev.2
Page 9
OPTION B:  No
22.         S ubstantial transformation does not take place when printed matter of heading 49.01 is bound
to produce other printed matter of heading 49.01.
The rule should be:   (EC) (IND) (THAI) (PHI) (PAK) (MAU) (FIJ) (CHI) (AUS) (HK) (CAN)
(JPN) (US):
• CTH
Relevant HS code numbers :
49.01G/RO/45/Ad d.6/Rev.2
Page 10
CHAPTER 44
Chapter Notes
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes whi ch result from
disassembly.  Basket 1.
Those rules which refer to a change of heading or subheading shal l not apply to changes which result solely from the applicatio n of General Rule of
Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subhe ading.    Submitted to CRO
for decision (Doc.OC0031, Issue No.4; Doc.OC0029)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 44 Wood and articles of wood;
wood charcoal
44.01 Fuel wood, in logs, in billets, in
twigs, in faggots or in similar
forms; wood in chips or
particles; sawdust and wood
waste and scrap, whether or
not agglomerated in logs,
briquettes, pellets or similar
forms.As indicated at the subheadings
level
4401.10 - Fuel w ood, in logs, in
billets, in twigs, in faggots or insimilar formsCTH Basket 1 (Endorsed by CRO)
- Wood in chips or
particles:
4401.21 -- Coniferous CTH Basket 1 (Endorsed by CRO)
4401.22 -- Non-coniferous CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 11HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
4401.30 - Sawdust and wood
waste and scrap, whether or not
agglomerated in logs, briquettes,pellets or similar formsAs indicated at the split
subheading level
ex4401.30(a) - Agglomerated CTSHS Basket 1 (Endorsed by CRO)
ex4401.30(b)  - Not agglomerated The country of origin of
sawdust and waste and scrap of
this subheading is the country
in which the goods are derived
or collected from
manufacturing or processing
operations or from
consumptionBasket 1 (Endorsed by CRO)
44.02 Wood charcoal (i ncluding shell
or nut charcoal), whether ornot agglomerated.As indicated at the split
heading level
ex 44.02(a) - Agglomerated CTHS Basket 1 (Endorsed by CRO)
ex 44.02(b) - Non-agglomerated CTH Basket 1 (Endorsed by CRO)
44.03 Wood in the rough, whether or
not stripped of bark or
sapwood, or roughly squared.CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 12
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
44.04 Hoopwood; split poles; piles,
pickets and stakes of wood,
pointed but not sawnlengthwise; wooden sticks,
roughly trimmed but not
turned, bent or otherwise
worked, suitable for the
manufacture of walking-sticks,umbrellas, tool handles or the
like; chipwood and the like.CTH Basket 1 (Endorsed by CRO)
44.05 Wood wool; wood flour. CTH Basket 1 (Endorsed by CRO)
44.06 Railway or tramway sleepers
(cross-ties) of wood.CTH Basket 1 (Endorsed by CRO)
44.07 Wood sawn or chipped
lengthwise, sliced or peeled,
whether or not planed, sanded
or finger-jointed, of a thickness
exceeding 6 mm.As indicated at the split
heading levelEndorsed
ex 44.07(a) - Finger- or end-jointed CTHS
ex 44.07(b) - Other CTH
44.08 Veneer sheets and sheets for
plywood (whether or not
spliced) and other wood sawn
lengthwise, sliced or peeled,
whether or not planed, sanded
or finger-jointed, of a thicknessnot exceeding 6 mm.As indicated at the split
heading levelEndorsed
ex 44.08(a)  - Finger- or end-jointed CTHSG/RO/45/Ad d.6/Rev.2
Page 13HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 44.08(b) - Other CTH
44.09 Wood (including strips and
friezes for parquet flooring, not
assembled) continuously
shaped (tongued, grooved,rebated, chamfered, V-jointed,
beaded, moulded, rounded or
the like) along any of its edges
or faces, whether or not
planed, sanded or finger-jointed.As indicated at the split
heading levelEndorsed
ex 44.09(a) -  Finger or end-jointed CTHS
ex 44.09(b) - Other CTH
44.10 Particle board and similar
board of wood or otherligneous materials, whether or
not agglomerated with resins
or other organic binding
substances.Submitted to CRO for decision
(Doc. 42.633)Issue N° 1
Issue N° 2
Issue N° 3
 ex44.10(a) - Surface covered with
sheets of wood, plastics, plastic
impregnated paper or paper
board or basic metal.CTHS
ex44.10(b) - Other CTH
44.11 Fibreboard of wood or other
ligneous materials, whether ornot bonded with resins or other
organic substances.Submitted to CRO for decision
(Doc. 42.633)Issue N° 1
Issue N° 2
Issue N° 3G/RO/45/Ad d.6/Rev.2
Page 14
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 44.11(a) - Surface covered with
sheets of wood, plastics, plastic
impregnated paper or paperboard or basic metal.CTHS
ex 44.11(b) - Other CTH
44.12 Plywood, veneered panels and
similar laminated wood.Submitted to CRO for decision
(Doc. 42.633)
Issue N° 1
Issue N° 2Issue N° 3
ex 44.12(a) - Surface covered with
sheets of wood, plastics, plastic
impregnated paper or paperboard or basic metal.CTHS
ex 44.12(b) - Other CTH
44.13 Densified wood, in blocks,
plates, strips or profile shapes.CTH Endorsed
44.14 Wooden frames for paintings,
photographs, mirrors or
similar objects.CTH except by mere assembly
of wood already cut to size of
heading 44.09.Endorsed
44.15 Packing cases, boxes, crates,
drums and similar packings, of
wood; cable-drums of wood;
pallets, box pallets and other
load boards, of wood; pallet
collars of wood.CTH, except by mere assembly
of wood already cut to size of
headings 44.07 and 44.08Endorsed
44.16 Casks, barrels, vats, tubs and
other coopers' products andparts thereof, of wood,
including staves.Submitted to CRO for decision
(Doc. 42.633)Issue N° 7G/RO/45/Ad d.6/Rev.2
Page 15HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 44.16(a) - Casks, barrels, vats, tubs
and other coopers' productsCTHS, except from finished
staves
ex 44.16(b) - Parts CTH
44.17 Tools, tool bodi es, tool handles,
broom or brush bodies andhandles, of wood; boot or shoe
lasts and trees, of wood.CTH Basket 1 (Endorsed by CRO)
44.18 Builders' joinery and
carpentry of wood, including
cellular wood panels,
assembled parquet panels,
shingles and shakes.CTH Endorsed
44.19 Tableware and kitchenware, of
wood.CTH Basket 1 (Endorsed by CRO)
44.20 Wood marquetry and inlaid
wood; caskets and cases for
jewellery or cutlery, and
similar articles, of wood;statuettes and other
ornaments, of wood; wooden
articles of furniture not falling
in Chapter 94.CTH Basket 1 (Endorsed by CRO)
44.21 Other articles of wood. CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 16
CHAPTER 45
Chapter Notes
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes whi ch result from
disassembly.  Basket 1 .
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule of
Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subhe ading.    Submitted to CRO
for decision (Doc.OC0031, Issue No.4; Doc.OC0029)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 45 Cork and articles of cork
45.01 Natural cork, raw or simply
prepared; waste cork; crushed,
granulated or ground cork.CTH Basket 1 (Endorsed by CRO)
45.02 Natural cork, debacked or
roughly squared, or in
rectangular (including square)
blocks, plates, sheets or strip,(including sharp-edged blanks
for corks or stoppers).As indicated at the split heading level
ex 45.02(a) - With an applied backing added
by lamination or other processCTHS Basket 1 (Endorsed by CRO)
ex 45.02(b) - Other CTH, except from heading 45.01 Basket 1 (Endorsed by CRO)
45.03 Articles of natural cork. CTH except from heading 45.02 when
resulting from simple cuttingBasket 1 (Endorsed by CRO)
45.04 Agglomerated cork (with or
without a binding substance)
and articles of agglomeratedcork.As indicated at the split subheading levelG/RO/45/Ad d.6/Rev.2
Page 17HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
4504.10 - Blocks, plates, sheets and strip;
tiles of any shape; solid
cylinders, including discs:As indicated at the split subheading level
ex4504.10(a) -- With an applied backing
added by lamination or other
processCTSHS Basket 1 (Endorsed by CRO)
ex4504.10(b) -- Other CTH Basket 1 (Endorsed by CRO)
4504. 90 - Other As indicated at the split subheading level
ex 4504.90(a) -- With an applied backing
added by lamination or other
processCTSHS except from subheading
4504.10(a)Basket 1 (Endorsed by CRO)
ex 4504.90(b) -- Other CTSH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 18
CHAPTER 46
Chapter Notes
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes whi ch result from
disassembly.  Basket 1.
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule of
Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subhe ading.    Submitted to CRO
for decision (Doc.OC0031, Issue No.4; Doc.OC0029)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 46 Manufactures of straw, of
esparto or of other plaitingmaterials; basketware and
wickerwork
46.01 Plaits and similar products of
plaiting materials, whether or
not assembled into strips;
plaiting materials, plaits and
similar products of plaiting
materials, bound together in
parallel strands or woven, insheet form, whether or not
being finished articles (for
example, mats, matting,
screens).As indicated  at the subheading level
4601.10 - Plaits and similar
products of plaiting materials,
whether or not assembled intostripsCTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 19HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
4601.20 - Mats, matting and
screens of vegetable materialsCTSH Basket 1 (Endorsed by CRO)
-O t h e r  :
4601.91 -- Of vegetable materials CTSH Basket 1 (Endorsed by CRO)
4601.99 -- Other CTSH Basket 1 (Endorsed by CRO)
46.02 Basketwork, wickerwork and
other articles, made directly toshape from plaiting materials
or made up from goods of
heading No. 46.01; articles of
loofah.CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 20
CHAPTER 47
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 47 Pulp of wood or of other
fibrous cellulosic material;
recovered (waste and scrap)
paper or paperboard
47.01 Mechanical wood pulp. CTH Endorsed
47.02 Chemical wood pulp,
dissolving grades.CTH Endorsed
47.03 Chemical wood pulp, soda or
sulphate, other than dissolving
grades.CTH Endorsed
- Unbleached :
4703.11 -- Coniferous
4703.19 -- Non-coniferous
- Semi-bleached or
bleached:
4703.21 -- Coniferous
4703.29 -- Non-coniferous
47.04 Chemical wood pulp, sulphite,
other than dissolving grades.CTH Endorsed
- Unbleached :
4704.11 -- Coniferous Endorsed
4704.19 -- Non-coniferous
- Semi-bleached or
bleached:
4704.21 -- Coniferous
4704.29 -- Non-coniferous
47.05 Semi-chemical wood pulp. CTH EndorsedG/RO/45/Ad d.6/Rev.2
Page 21HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
47.06 Pulps of fibres derived from
recovered (waste and scrap)
paper or paperboard or ofother fibrous cellulosic
material.CTH Endorsed
47.07 Recovered (waste and scrap)
paper or paperboard.The country of origin of recovered (waste
and scrap) paper or paperboard is the
country in which the goods are derived or
collected from manufacturing or
processing operations or fromconsumptionBasket 1 (Endorsed by CRO)
4707.10 - Unbleached kraft paper
or paperboard or corrugated
paper or paperboardAs indicated at the  heading level
4707.20 - Other paper or
paperboard made mainly ofbleached chemical pulp, not
coloured in the mass
4707.30 - Paper or paperboard
made mainly of mechanical pulp
(for example, newspapers,journals and similar printed
matter)
4707.90 - Other, including
unsorted waste and scrapG/RO/45/Ad d.6/Rev.2
Page 22
CHAPTER 48
Chapter Notes
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes whi ch result from
disassembly.  Basket 1 .
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule of
Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subhe ading.    Submitted to CRO
for decision (Doc.OC0031, Issue No.4; Doc.OC0029)
3. For headings 48.14 through 48.23, those rules which refer to a change of heading or subheading shall not apply to changes whi ch are the result
solely of trimming or cutting to rectangular (including square) shape.  Basket 1 (Endorsed by CRO)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C DE
Chapter 48 Paper and paperboard; articles of
paper pulp, of paper or of
paperboard
48.01 Newsprint, in rolls or sheets. CTH Basket 1 (Endorsed by CRO)
48.02 Uncoated paper and paperboard,
of a kind used for writing,
printing or other graphic
purposes, and punch card stock
and punch tape paper, in rolls orsheets, other than paper of
heading No. 48.01 or 48.03; hand-
made paper and paperboard.CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 23HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C DE
48.03 Toilet or facial tissue stock, towel
or napkin stock and similar paper
of a kind used for household orsanitary purposes, cellulose
wadding and webs of cellulose
fibres, whether or not creped,
crinkled, embossed, perforated,
surface-coloured, surface-decorated or printed, in rolls or
sheets.CTH Basket 1 (Endorsed by CRO)
48.04 Uncoated kraft paper and
paperboard, in rolls or sheets,
other than that of heading No.
48.02 or 48.03.CTH Basket 1 (Endorsed by CRO)
48.05 Other uncoated paper and
paperboard, in rolls or sheets, not
further worked or processed than
as specified in Note 2 to this
Chapter.CTH Basket 1 (Endorsed by CRO)
48.06 Vegetable parchment, greaseproof
papers, tracing papers andglassine and other glazed
transparent or tr anslucent papers,
in rolls or sheets.CTH Basket 1 (Endorsed by CRO)
48.07 Composite paper and paperboard
(made by sticking flat layers of
paper or paperboard together
with an adhesive), not surface-
coated or impregnated, whether
or not internally reinforced, inrolls or sheets.CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 24
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C DE
48.08 Paper and paperboard,
corrugated (with or without glued
flat surface sheets), creped,crinkled, embossed or perforated,
in rolls or sheets, other than paper
of the kind described in heading
No. 48.03.As specified for subheadings.
4808.10 - Corrugated paper and
paperboard, whether or not
perforatedCTH Endorsed
4808.20 - Sack kraft paper, creped or
crinkled, whether or not embossed
or perforatedCTH Endorsed
4808.30 - Other kraft paper, creped or
crinkled, whether or not embossed
or perforatedCTH Endorsed
4808.90 - Other CC Endorsed
48.09 Carbon paper, self-copy paper
and other copying or transfer
papers (including coated or
impregnated paper for duplicator
stencils or offset plates), whetheror not printed, in rolls or sheets.CTHBasket 1 (Endorsed by CRO)
48.10 Paper and paperboard, coated on
one or both sides with kaolin
(China clay) or other inorganic
substances, with or without a
binder, and with no other coating,
whether or not surface-coloured,surface-decorated or printed, in
rolls or sheets.CTH Submitted to CRO for decision (Doc.
42.633)
Issue N° 5G/RO/45/Ad d.6/Rev.2
Page 25HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C DE
48.11 Paper, paperboard, cellulose
wadding and webs of cellulose
fibres, coated, impregnated,covered, surface-coloured,
surface-decorated or printed, in
rolls or sheets, other than goods of
the kind described in heading No.
48.03, 48.09 or 48.10.As specified at subheading level
4811.10 - Tarred, bituminised or
asphalted paper and paperboardCTSH Basket 1  (Endorsed by CRO)
- Gummed or adhesive paper
and paperboard :
4811.21 -- Self-adhesive CTSH Basket 1 (Endorsed by CRO)
4811.29 -- Other CTSH Basket 1 (Endorsed by CRO)
- Paper and paperboard
coated, impregnated or covered with
plastics (excluding adhesives) :
4811.31 -- Bleached, weighing more
than 150 g/m²CTSH Basket 1 (Endorsed by CRO)
4811.39 -- Other As specified at split subheading level
ex 4811.39 (a) - Ink-jet imaging paper and
paperboardcoated, impregnated or
covered with plasticCTSHS Basket 1 (Endorsed by CRO)
ex 4811.39 (b) - Other CTSH Basket 1 (Endorsed by CRO)
4811.40 - Paper and paperboard,
coated, impregnated or covered with
wax, paraffin wax, stearin, oil or
glycerolCTSH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 26
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C DE
4811.90 - Other paper, paperboard,
cellulose wadding and webs of
cellulose fibresCTSH Basket 1 (Endorsed by CRO)
48.12 Filter blocks, slabs and plates, of
paper pulp.CTH Basket 1 (Endorsed by CRO)
48.13 Cigarette paper, whether or not
cut to size or in the form ofbooklets or tubes.CTH Basket 1 (Endorsed by CRO)
48.14 Wallpaper and similar wall
coverings; window transparencies
of paper.CTH Basket 1 (Endorsed by CRO)
48.15 Floor coverings on a base of paper
or of paperboard, whether or notcut to size.CTH Basket 1 (Endorsed by CRO)
48.16 Carbon paper, self-copy paper
and other copying or transfer
papers (other than those of
heading No. 48.09), duplicator
stencils and offset plates, of paper,
whether or not put up in boxes.CTH, except from heading 48.09. Basket 1 (Endorsed by CRO)
48.17 Envelopes, letter cards, plain
postcards and correspondence
cards, of paper or paperboard;
boxes, pouches, wallets andwriting compendiums, of paper or
paperboard, containing an
assortment of paper stationery.CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 27HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C DE
48.18 Toilet paper and similar paper,
cellulose wadding or webs of
cellulose fibres, of a kind used forhousehold or sanitary purposes, in
rolls of a width not exceeding
36 cm, or cut to size or shape;
handkerchiefs, cleansing tissues,
towels, tablecloths, serviettes,napkins for babies, tampons, bed
sheets and similar household,
sanitary or hospital articles,
articles of apparel and clothing
accessories, of paper pulp, paper,cellulose wadding or webs of
cellulose fibres.CTH Basket 1 (Endorsed by CRO)
48.19 Cartons, boxes, cases, bags and
other packing containers, of
paper, paperboard, cellulose
wadding or webs of cellulose
fibres; box files, letter trays, and
similar articles, of paper or
paperboard of a kind used inoffices, shops or the like.CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 28
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C DE
48.20 Registers, account books, note
books, order books, receipt books,
letter pads, memorandum pads,diaries and similar articles,
exercise books, blotting-pads,
binders (loose-leaf or other),
folders, file covers, manifold
business forms, interleavedcarbon sets and other articles of
stationery, of paper or
paperboard; albums for samples
or for collections and book covers,
of paper or paperboard.CTH Basket 1 (Endorsed by CRO)
48.21 Paper or paperboard labels of all
kinds, whether or not printed.CTH Basket 1 (Endorsed by CRO)
48.22 Bobbins, spools, cops and similar
supports of paper pulp, paper or
paperboard (whether or not
perforated or hardened).CTH Basket 1 (Endorsed by CRO)
48.23 Other paper, paperboard,
cellulose wadding and webs ofcellulose fibres, cut to size or
shape; other articles of paper
pulp, paper, paperboard, cellulose
wadding or webs of cellulose
fibres.CTH Basket 1 (Endorsed by CRO)
- Gummed or adhesive paper,
in strips or rolls :As specified for heading
4823.11 -- Self-adhesive
4823.19 -- Other
4823.20 - Filter paper and paperboardG/RO/45/Ad d.6/Rev.2
Page 29HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C DE
4823.40 - Rolls, sheets and dials,
printed for self-recording apparatusAs specified for heading
- Other paper and paperboard,
of a kind used for writing, printing
or other graphic purposes :
4823.51 -- Printed, embossed or
perforated
4823.59 -- Other
4823.60 - Trays, dishes, plates, cups
and the like, of paper or paperboard
 4823.70 - Moulded or pressed articles
of paper and pulp
 4823.90 - OtherG/RO/45/Ad d.6/Rev.2
Page 30
CHAPTER 49
Chapter Notes
1. For the purposes of this chapter, those rules which refer to a change of heading or subheading shall not apply to changes whi ch result from
disassembly.  Basket 1
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule of
Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subhe ading.    Submitted to CRO
for decision (Doc.OC0031, Issue No.4; Doc.OC0029)
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 49 Printed books, newspapers,
pictures and other products ofthe printing industry;
manuscripts, typescripts and
plans
49.01 Printed books, brochures,
leaflets and similar printed
matter, whether or not in
single sheets.CTH Endorsed by CRO
49.02 Newspapers, journals and
periodicals, whether or not
illustrated or containing
advertising material.CTH Basket 1 (Endorsed by CRO)
49.03 Children's picture, drawing or
colouring books.CTH Basket 1 (Endorsed by CRO)
49.04 Music, printed or in
manuscript, whether or not
bound or illustrated.CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 31HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
49.05 Maps and hydrographic or
similar charts of all kinds,
including atlases, wall maps,topographical plans and
globes, printed.CTH Basket 1 (Endorsed by CRO)
49.06 Plans and drawings for
architectural, engineering,
industrial, commercial,
topographical or similar
purposes, being originalsdrawn by hand; hand-written
texts; photographic
reproductions on sensitised
paper and carbon copies of the
foregoing.CTH Basket 1 (Endorsed by CRO)
49.07 Unused postage, revenue or
similar stamps of current or
new issue in the country to
which they are destined;stamp-impressed paper;
banknotes; cheque forms;
stock, share or bond
certificates and similar
documents of title.CTH Basket 1 (Endorsed by CRO)
49.08 Transfers (decalcomanias). CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.6/Rev.2
Page 32
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
49.09 Printed or illustrated
postcards; printed cards
bearing personal greetings,messages or announcements,
whether or not illustrated, with
or without envelopes or
trimmings.CTH Basket 1 (Endorsed by CRO)
49.10 Calendars of any kind, printed,
including calendar blocks.CTH Basket 1 (Endorsed by CRO)
49.11 Other printed matter,
including printed pictures and
photographs.CTH Basket 1 (Endorsed by CRO)
__________