G/RO/45/Ad d.8/Rev.2
Page 139CHAPTER 5
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 5 Products of animal origin,
not elsewhere specified orincluded
05.01 Human hair, unworked,
whether or not washed or
scoured; waste of human
hair.CC Basket 1 (Endorsed by CRO).
05.02 Pigs', hogs' or boars'
bristles and hair; badger
hair and other brush
making hair; waste of such
bristles or hair.CC Basket 1 (Endorsed by CRO).
05.03 Horsehair and horsehair
waste, whether or not put
up as a layer with orwithout supporting
material.CC Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 140
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
05.04 Guts, bladders and
stomachs of animals (other
than fish), whole and piecesthereof, fresh, chilled,
frozen, salted, in brine,
dried or smoked.CC Basket 1 (Endorsed by CRO)
05.05 Skins and other parts of
birds, with their feathers or
down, feathers and parts of
feathers (whether or notwith trimmed edges) and
down, not further worked
than cleaned, disinfected or
treated for preservation;
powder and waste offeathers or parts of feathers.CC Basket 1 (Endorsed by CRO)
05.06 Bones and horn-cores,
unworked, defatted, simply
prepared (but not cut toshape), treated with acid or
degelatinised; powder and
waste of these products.CC Basket 1 (Endorsed by CRO)
05.07 Ivory, tortoise-shell,
whalebone and whalebone
hair, horns, antlers, hooves,
nails, claws and beaks,unworked or simply
prepared but not cut to
shape; powder and waste of
these products.CC Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 141HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
05.08 Coral and similar materials,
unworked or simply
prepared but not otherwiseworked; shells of molluscs,
crustaceans or echinoderms
and cuttle-bone, unworked
or simply prepared but not
cut to shape, powder andwaste thereof.CC Basket 1 (Endorsed by CRO).
05.09 Natural sponges of animal
origin.CC Basket 1 (Endorsed by CRO).
05.10 Ambergris, castoreum, civet
and musk; cantharides;
bile, whether or not dried;glands and other animal
products used in the
preparation of
pharmaceutical products,
fresh, chilled, frozen orotherwise provisionally
preserved.CC Basket 1 (Endorsed by CRO).
05.11 Animal products not
elsewhere specified or
included; dead animals of
Chapter 1 or 3, unfit for
human consumption.CC Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 142
CHAPTER 6
[Product Specific] [Chapter] Residual Rule
[Where the floral compositions of subheading ex 06.03(a) or ex 06.04(a) are made from materials of various origins, the origin of the composition shall be
the country in which it was made. (CAN)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 6 Live trees and other plants;
bulbs, roots and the like;
cut flowers and ornamentalfoliage.
06.01 Bulbs, tubers, tuberous
roots, corms, crowns and
rhizomes, dormant, ingrowth or in flower;
chicory plants and roots
other than roots of heading
No. 12.12.As specified for subheadings
0601.10 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormantThe country of origin of the goods of this
subheading shall be the country in which the
goods are obtained in their natural orunprocessed stateBasket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 143HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0601.20 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
in growth or in flower;chicory plants and rootsCTSH Basket 1 : Issue No. 26 has been
resolved by CRO (G/RO/M/14)
06.02 Other live plants (including
their roots), cuttings and
slips; mushroom spawnAs specified for subheadings
0602.10 - Unrooted cuttings and
slipsThe origin of the goods of this subheading
shall be the country in which the goods are
obtained in their natural or unprocessed stateBasket 1 : (Endorsed by CRO).
0602.20 - Trees, shrubs and bushes,
grafted or not, of kinds which
bear edible fruit or nutsCTSH Basket 1 (Endorsed by CRO).
0602.30 - Rhododendrons and
azaleas, grafted or notCTSH Basket 1 (Endorsed by CRO).
0602.40 - Roses, grafted or not CTSH Basket 1 (Endorsed by CRO).
0602.90 - Other CTSH Basket 1 (Endorsed by CRO).
06.03 Cut flowers and flower
buds of a kind suitable for
bouquets or for ornamental
purposes, fresh, dried,dyed, bleached,
impregnated or otherwise
prepared.As specified for split headings
ex 06.03 (a) Wreaths, flower baskets,
buttonholes and the likeCTHS Submitted to CRO for decision
(Doc. 42.146, Issue 27).
ex 06.03 (b) Other The country of origin of the goods of thissplit heading shall be the country in which
the plants grewSubmitted to CRO for decision
(Doc. 42.146, Issue 28).
0603.10 - Fresh As specified for split headingG/RO/45/Ad d.8/Rev.2
Page 144
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0603.90 - Other As specified for split headings
06.04 Foliage, branches and other
parts of plants, without
flowers or flower buds, and
grasses, mosses and lichens,being goods of a kind
suitable for bouquets or for
ornamental purposes,
fresh, dried, dyed,
bleached, impregnated orotherwise prepared.
ex 06.04 (a) - Wreaths, flower
baskets, buttonholes and the
likeCTHS Submitted to CRO for decision
(Doc. 42.146, Issue 27).
ex 06.04 (b) - Other The country of origin of the goods of this
split heading shall be the country in whichthe plants grewBasket 1 (Endorsed by CRO).
0604.10 - Mosses and lichens As specified for split heading
- Other :
0604.91 -- Fresh
0604.99 -- OtherG/RO/45/Ad d.8/Rev.2
Page 145CHAPTER 7
Chapter Note
[Origin criteria for mixtures classified in subheadings 0710.90, 0711.90 or 0712.90 (CAN)]    Submitted to CRO for decision  (Doc.OC0028, Issue
No.121)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 7 Edible vegetables and
certain roots and tubers.
07.01 Potatoes, fresh or chilled. The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.02 Tomatoes, fresh or chilled. The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.03 Onions, shallots, garlic,
leeks and other alliaceous
vegetables, fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.04 Cabbages, cauliflowers,
kohlrabi, kale and similar
edible brassicas, fresh or
chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 146
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
07.05 Lettuce (Lactuca sativa)
and chicory (Cichorium
spp.) , fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.06 Carrots, turnips, salad
beetroot, salsify, celeriac,radishes and similar edible
roots, fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading areobtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.07 Cucumbers and gherkins,
fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.08 Leguminous vegetables,
shelled or unshellds, fresh
or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.09 Other vegetables, fresh or
chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
07.10 Vegetables (uncooked or
cooked by steaming or
boiling in water), frozen.The country of origin of the goods of this
heading shall be the country in which the
vegetables grewSubmitted to CRO for decision
(Doc. 42.146, Issue 10).
0710.10 - Potatoes As specified for heading
Leguminous vegetables,
shelled or unshelled :
0710.21 -- Peas ( Pisum sativum)
0710.22 -- Beans (Vigna spp.,
Phaseolus spp.)
0710.29 -- Other
0710.30 - Spinach, New Zealand
spinach and orache spinach
(garden spinach)
0710.40 - Sweet corn
0710.80 - Other vegetablesG/RO/45/Ad d.8/Rev.2
Page 147HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0710.90 - Mixtures of vegetables As specified for heading
07.11 Vegetables provisionally
preserved (for example, by
sulphur dioxide gas, in
brine, in sulphur water orin other preservative
solutions), but unsuitable in
that state for immediate
consumption.The country of origin of the goods of this
heading shall be the country in which the
vegetables grew.Basket 1 (Endorsed by CRO).
0711.10 - Onions As specified for heading
0711.20 - Olives
0711.30 - Capers
0711.40 - Cucumbers and gherkins
0711.90 - Other vegetables; mixtures
of vegetables
07.12 Dried vegetables, whole,
cut, sliced, broken or in
powder, but not further
prepared.As specified for split heading
ex 07.12 (a) In powdered form [ CTHS (US)] (DOM)(CH)(GUA) ] Submitted to CRO for decision
(Doc 42.146, Issue 29).
 [CTH(CAN)(PHI)(JPN)(MEX)(MAL)]
(EC)(BRA)(KOR)(ARG)(MOR)(EGY)
(THA)(IND)(VEN) (NZ) (HON)
ex 07.12 (b) Freeze-dried vegetables The country of origin of the goods of thissplit heading shall be the country in which
the vegetables grew (CH) (KOR) (EGY)(US) (PHI) (JPN)  (MAL)] (MEX)Submitted to CRO for decision
(Doc 42.146, Issue 4).
[CTH (EC)](BRA)(CH)(CAN) (NZ)
[CTH provided the change is not only theresult of drying] (THA)(VEN)G/RO/45/Ad d.8/Rev.2
Page 148
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 07.12 (c) Other The country of origin of the goods of this
split heading shall be the country in which
the vegetables grewEndorsed by CRO
0712.20 Onions As specified for split heading
0712.30 Mushrooms and truffles
0712.90 Other vegetables; mixtures of
vegetables
07.13 Dried leguminous
vegetables, shelled, whether
or not skinned or split.The country of origin of the goods of this
heading shall be the country in which the
vegetables grewEndorsed by CRO
0713.10 Peas ( Pisum sativum) As specified for heading
0713.20 Chickpeas (garbanzos)
Beans (Vigna spp., Phaseolus
spp.)  :
0713.31 - Beans of the species Vigna
mungo (L.) Hepper or Vigna
radiata (L.) Wilczek
0713.32 - Small red (Adzuki) beans
(Phaseolus or Vigna
angularis)
0713.33 -- Kidney beans, including
white pea beans (Phaseolus
vulgaris)
0713.39 -- Other
0713.40 - Lentils
0713.50 Broad beans (Vicia faba var.
major)  and horse beans
(Vicia faba var equina, vicia
faba var. minor)G/RO/45/Ad d.8/Rev.2
Page 149HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0713.90 - Other As specified for heading
07.14 Manioc, arrowroot, salep,
Jerusalem artichokes, sweet
potatoes and similar roots
and tubers with high starchor inulin content, fresh,
chilled, frozen or dried,
whether or not sliced or in
the form of pellets; sago
pith.CTH except from heading 11.06 Basket 1 (Endorsed by CRO).
0714.10 - Manioc (cassava) As specified for heading
0714.20 - Sweet potatoes
0714.90 - OtherG/RO/45/Ad d.8/Rev.2
Page 150
CHAPTER 8
Chapter Note
[Origin criteria for mixtures clas sified in subheading 0813.50 (CAN)]  Submitted to CRO for decision (Doc.OC0028, Issue No.121)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 8 Edible fruit and nuts; peel
of citrus fruit or melons.
08.01 Coconuts, Brazil nuts and
cashew nuts, fresh or dried,
whether or not shelled or
peeled.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
- Coconuts: As specified for heading
0801.11 -- Desiccated
0801.19 -- Other
- Brazil nuts:
0801.21 -- In shell
0801.22 -- Shelled
- Cashew nuts:
0801.31 -- In shell
0801.32 -- ShelledG/RO/45/Ad d.8/Rev.2
Page 151HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
08.02 Other nuts, fresh or dried,
whether or not shelled or
peeled.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
- Almonds: As specified for heading
0802.11 -- In shell
0802.12 -- Shelled
- Hazelnuts or filberts
(corylus spp.):
0802.21 -- In shell
0802.22 -- Shelled
- Walnuts
0802.31 -- In shell
0802.32 -- Shelled
0802.40 - Chestnuts (Castanea spp.)
0802.50 - Pistachios
0802.90 - Other
08.03 Bananas, including
plantains, fresh or dried.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
08.04 Dates, figs, pineapples,
avocados, guavas, mangoesand mangosteens, fresh or
dried.The origin of the goods shall be the country
in which the goods of this heading are grownand harvestedBasket 1 (Endorsed by CRO).
0804.10 - Dates As specified for heading
0804.20 - Figs
0804.30 - Pineapples
0804.40 - Avocados
0804.50 - Guavas, mangoes and
mangosteensG/RO/45/Ad d.8/Rev.2
Page 152
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
08.05 Citrus fruit, fresh or dried. The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0805.10 - Oranges As specified for heading
0805.20 - Mandarins (including
tangerines and satsumas);
clementines, wilkings andsimilar citrus hybrids
0805.30 - Lemons (citrus limon,
Citrus limonum) and limes
(Citrus aurantifolia)
0805.40 - Grapefruit
0805.90 - Other
08.06 Grapes, fresh or dried. The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0806.10 - Fresh As specified for heading
0806.20 - Dried
08.07 Melons (including
watermelons) and papaws
(papayas), fresh.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
- Melons (including
watermelons):As specified for heading
0807.11 -- Watermelons
0807.19 -- Other
0807.20 - Papaws (papayas)
08.08 Apples, pears and quinces,
fresh.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0808.10 - Apples As specified for heading
0808.20 - Pears and quincesG/RO/45/Ad d.8/Rev.2
Page 153HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
08.09 Apricots, cherries, peaches
(including nectarines),
plums and sloes, fresh.The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0809.10 - Apricots As specified for heading
0809.20 - Cherries
0809.30 - Peaches, including
nectarines
0809.40 - Plums and sloes
08.10 Other fruit, fresh The origin of the goods shall be the country
in which the goods of this heading are grown
and harvestedBasket 1 (Endorsed by CRO).
0810.10 - Strawberries As specified for heading
0810.20 - Raspberries. blackberries,
mulberries and loganberries
0810.30 - Black, white or red currant
and gooseberries
0810.40 - Cranberries, bilberries and
other fruits of the genusVaccinium
0810.50 - Kiwifruit
0810.90 - Other
08.11 Fruit and nuts, uncooked
or cooked by steaming or
boiling in water, frozen,
whether or not containingadded sugar or other
sweetening matter.The country of origin of the goods of this
heading shall be the country in which the
fruit and nuts grewSubmitted to CRO for decision
(Doc 42.146, Issue 10).
0811.10 - Strawberries As specified for headingG/RO/45/Ad d.8/Rev.2
Page 154
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0811.20 - Raspberries, blackberries,
mulberries, loganberries,
black, white or red currantsand gooseberriesAs specified for heading
0811.90 - Other
08.12 Fruit and nuts,
provisionally preserved (for
example, by sulphur
dioxide gas, in brine, in
sulphur water or in otherpreservative solutions), but
unsuitable in that state for
immediate consumption.The country of origin of the goods of this
heading shall be the country in which the
fruit and nuts grewBasket 1 (Endorsed by CRO).
0812.10 - Cherries As specified for heading
0812.20 - Strawberries
0812.90 - Other
08.13 Fruit, dried, other than
that of headings Nos. 08.01
to 08.06; mixtures of nuts
or dried fruits of this
Chapter.The country of origin of the goods of this
heading shall be the country in which the
fruit and nuts grewEndorsed by CRO
0813.10 - Apricots As specified for heading
0813.20 - Prunes
0813.30 - Apples
0813.40 - Other fruit
0813.50 - Mixtures of nuts or dried
fruits of this ChapterG/RO/45/Ad d.8/Rev.2
Page 155HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
08.14 Peel of citrus fruit or
melons (including
watermelons), fresh, frozen,dried or provisionally
preserved in brine, in
sulphur water or in other
preservative solutions.The country of origin of the goods of this split
heading shall be the country in which the
citrus fruit or melons (including watermelons) grewEndorsed by CROG/RO/45/Ad d.8/Rev.2
Page 156
CHAPTER 9
Chapter Notes
[ Origin criteria for mixtures/blending of coffee of diverse origins (JPN)1]   Submitted to CRO for decision (Doc.OC0028, Issue No.122)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 9 Coffee, tea, maté and spices
09.01 Coffee, whether or not
roasted or decaffeinated;
coffee husks and skins;
coffee substitutes
containing coffee in any
proportionProposals as specified for subheadings
- Coffee, not roasted :
0901.11 -- Not decaffeinated The country of origin of the goods of this
subheading shall be  the country in which the
plant grewBasket 1 (Endorsed by CRO).
                                                     
1 The particular cases of the mixtures referred to in Note 1 (b) to Chapter 9 (HS Note) have already been submitted to the CRO fo r decision (Doc.42.146, Issue No.36).G/RO/45/Ad d.8/Rev.2
Page 157HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0901.12 -- Decaffeinated [The country of origin of the goods of this
subheading shall be  the country in which the
plant grew  (BRA)(CAN)(CH)(CI)(COL)(CR) (ECU) (US) (GUA) (HON) (IND)(JPN)
(KEN) (MEX) (UGA) (PER) (PHI) (SEN)
(URU) (KOR) (MAL)](SRI)(VEN)Submitted to CRO for decision
(Doc. 42.146, Issue 30).
[CTSH (EC) (NZ) (NOR) (SG) (CH) ](ARG)
(EGY)(THA)
-Coffee, roasted
0901.21 Not decaffeinated [The country of origin of the goods of this
subheading shall be  the country in which the
plant grew (BRA) (CI) (COL) (GUA) (IND)
(KEN) (MEX) (UGA) (PER) (PHI) (SEN)
(URU) (MAL) (KOR)](SRI) (VEN)Submitted to CRO for decision
(Doc. 42.146, Issue 31).
[CTSH (EC) (CH) (SG) (CAN) (NZ) (JPN)
(US)](ARG)(EGY)(NZ)(THA)
0901.22 -- Decaffeinated [The country of origin of the goods of this
subheading shall be  the country in which the
plant grew  (BRA) (CI) (COL) (GUA) (IND)
(KEN) (MEX) (UGA) (PER) (PHI) (SEN)
(URU) (MAL) (KOR) ]Submitted to CRO for decision
(Doc. 42.146, Issues 30, 31).
[CTSH (EC) (SG)](ARG)(EGY)(THA)
[CTSH, except from subheading 0901.21(CAN) (NZ) (US) (JPN)]
0901.90 - Other As specified for split subheadings
ex 901.90(a) -- Coffee substitutes
containing coffee in any
proportion[The country of origin of the goods of this
split subheading shall be  the country inwhich all components are obtained in their
natural or unprocessed state (BRA)(EC) (CH)
(CI)(US) (GUA) (JPN) (KEN) (MEX )
(UGA) (PER)(SEN) (CAN) (KOR)]Submitted to CRO for decision
(Doc. 42.146, Issue 32).G/RO/45/Ad d.8/Rev.2
Page 158
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH (IND) (URU)]
[CTSH (SG)](CHI)(NZ)(EGY)
ex 901.90(b) -- Coffee husks and skins The country of origin of the goods of this
split subheading shall be  the country in
which the plant grewBasket 1* (Endorsed by CRO).
09.02 Tea, whether or not
flavouredAs specified for split heading
ex09.02 (a) Blended [The country of origin of the goods of this
split heading shall be the country in which
the plant grew  (KOR) (IND)(MAL)]
(MEX)(SRI)(TUR)Submitted to CRO for decision
(Doc. 42.146, Issue 33 and Doc.
42.146/Cor). Deleted by CRO
(G/RO/M/14)
[ CTHS (AUS)(EC) (SG)(JPN) (US) (EGY)](CH)(PHI)(ARG)(BRA)(NZ)(VEN)(CAN)
ex09.02 (d) Other The country of origin of the goods of thissplit heading shall be the country in whichthe plant grewBasket 1 (Endorsed by CRO).
0902.10 - Green tea (not fermented)
in immediate packings of a
content not exceeding 3 kgAs specified for split heading
0902.20 - Other green tea (not
fermented)
0902.30 - Black tea (fermented) and
partly fermented tea, in
immediate packings of a
content not exceeding 3 kg
0902.40 - Other black tea (fermented)
and other partly fermented
tea
                                                     
* (PHI) (SG) joined the consensus after the 10th SessionG/RO/45/Ad d.8/Rev.2
Page 159HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
09.03 Maté. The country of origin of the goods of this
heading shall be the country in which the
plant grewBasket 1 (Endorsed by CRO).
09.04 Pepper of the genus  Piper ;
dried or crushed or ground
fruits of the genus
Capsicum  or of the genus
Pimenta .As specified for subheadings
0904.11 Pepper, neither crushed nor
groundThe country of origin of the goods of this
subheading shall be the country in which the
plant grewBasket  1 (Endorsed by CRO).
0904.12 Pepper, crushed or ground [The country of origin of the goods of this
subheading shall be the country in which the
plant grew (EC) (CH) (JPN) (MAL) (COL)
(SEN) (PHI)]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTH (KOR)(MEX)]
[ CTSH (US)(SG)(CAN)](ARG)
0904.20 Fruits of the genus Capsicum
or of the genus Pimenta ,
dried or crushed or groundAs specified for split subheading
ex0904.20(a) Fruits of the genus Capsicum
(peppers) or of the genus
Pimenta (e.g. allspice),
crushed or ground[The country of origin of the goods of this
subheading shall be the country in which the
plant grew (EC) (CH) (KOR) (PHI) (JPN)
(MEX) (MOR)]Submitted to CRO for decision
[CTSHS (US)(SG) (CAN)](ARG)
ex0904.20(b) Other The country of origin of the goods of this
split subheading shall be the country in which
the plant grewBasket 1 (Endorsed by CRO).
09.05 Vanilla As specified for split headingG/RO/45/Ad d.8/Rev.2
Page 160
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex09.05(a) Vanilla beans, crushed or
ground[ The origin of the goods of this split heading
shall be the country in which the plant grew
(EC)(CH)(KOR) (JPN) (MEX) (PHI)(SG)(MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (US) (CAN)](ARG)
ex09.05(b) Other The origin of the goods of this split headingshall be the country in which the plant grewBasket 1 (Endorsed by CRO).
09.06 Cinnamon and cinnamon-
tree flowersAs specified for subheadings
0906.10 - Neither crushed nor ground The country of origin of the goods of this
subheading shall be the country in which the
plant grewBasket 1 (Endorsed by CRO).
0906.20 - Crushed or ground [The country of origin of the goods of this
subheading shall   be the country in which the
plant grew  (EC) (CH)  (KOR) (JPN) (MEX)
(PHI) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTSH (CAN) (US) (SG) ] (ARG)
09.07 Cloves (whole fruit, cloves
and stems)As specified for split heading
ex09.07(a) Cloves, crushed or ground [The country of origin of the goods of this
split heading shall be the country in which
the plant grew (EC) (CH) (KOR) (JPN)
(MEX) (PHI) (SG) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (CAN) (US) ] (ARG)
ex09.07(b) Other The country of origin of the goods of this
split heading shall be the country in whichthe plant grewBasket 1 (Endorsed by CRO).
09.08 Nutmeg, mace and
cardamomsAs specified for split headingG/RO/45/Ad d.8/Rev.2
Page 161HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex09.08(a) Nutmeg, mace and
cardamoms, crushed or
ground[The country of origin of the goods of this
split heading   shall be the country in which
the plant grew (EC) (CH) (KOR) (JPN)(MEX) (PHI) (SG) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (CAN) (US) ] (ARG)
ex09.08(b) Other The country of origin of the goods of thissplit heading shall be the country in which
the plant grewBasket 1 (Endorsed by CRO).
0908.10 - Nutmeg As indicated for split heading
0908.20 - Mace
0908.30 - Cardamoms
09.09 Seeds of anise, badian,
fennel, coriander, cumin or
caraway; juniper berriesAs specified for split heading
ex09.09(a) Seeds of anise, badian,
fennel, coriander, cumin or
caraway, crushed or ground;
juniper berries; crushed or
ground[The country of origin of the goods of this
split heading shall be the country in which
the plant grew (EC) (CH) (KOR) (JPN)
(MEX) (PHI) (SG) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (CAN) (US) ] (ARG)
ex09.09(b) Other The country of origin of the goods of thissplit heading shall be the country in whichthe plant grewBasket 1   (Endorsed by CRO).
0909.10 - Seeds of anise or badian As specified for split heading
0909.20 - Seeds of coriander
0909.30 - Seeds of cumin
0909.40 - Seeds of caraway
0909.50 - Seeds of fennel; juniper
berriesG/RO/45/Ad d.8/Rev.2
Page 162
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
09.10 Ginger, saffron, turmeric
(curcuma), thyme, bay
leaves, curry and otherspicesAs specified for split headings
ex 09.10 (a) Curry [The country of origin of the goods of this
split heading shall be the country in which
the plants grew (MAL)(IND)(SRI)]
[CTHS (US) (JPN) (PHI) (SG) (MEX)(CAN)] (EC) (CH)(VEN)(KOR)
ex 09.10 (b) Other spices, crushed or
ground[The country of origin of the goods of thissplit heading shall be the country in which
the plant grew (EC) (CH) (KOR) (JPN)
(MEX) (PHI) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 35).
[ CTHS (CAN) (US) (SG)] (ARG)
ex 09.10 (c) Mixtures referred to in Note
1(b) to Chapter 9 of the HS[The country of origin of the goods of this
split heading shall be the country in whichthe plant grew  (MAL)(IND)(SRI)]Submitted to CRO for decision
(Doc. 42.146, Issue 36).
[CTHS (US) (CAN) (PHI) (SG) (EC) (CH)(KOR) (JPN) (MEX) (PHI) (VEN)]
ex 09.10 (d) Other The country of origin of the goods of thissplit heading shall be the country in which
the plant grewBasket 1 (Endorsed by CRO).
    0910.10 - Ginger As specified for split heading
    0910.20 - Saffron
    0910.30 - Turmeric (curcuma)
    0910.40 - Thyme; bay leaves
    0910.50 - Curry
- Other spices:
    0910.91 - - Mixtures referred to in
Note 1(b) to this Chapter
    0910.99 -- OtherG/RO/45/Ad d.8/Rev.2
Page 163CHAPTER 10
[Product Specific] [Chapter] Residual Rule
[Where the origin of a mixture of cereals cannot be determined by  applying the primary rules for this chapter, the origin shall  be the country where the
mixing took place, provided that the inputs originating in that  country represent at least 85 % by weight of the non-originatin g cereals used (CAN)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 10 Cereals.
10.01 Wheat and meslin. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.02 Rye. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.03 Barley. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.04 Oats. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.05 Maize (corn). The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 164
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
10.06 Rice. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
10.07 Grain sorghum. The origin shall be the country where goods
of this heading are obtained in their natural orunprocessed stateBasket 1 (Endorsed by CRO).
10.08 Buckwheat, millet and
canary seed; other cereals.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 165CHAPTER 11
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 11 Products of the milling
industry; malt; starches;
inulin; wheat gluten.
11.01 Wheat or meslin flour. CC Basket 1 (Endorsed by CRO).
11.02 Cereal flours other than of
wheat or meslin.CC Basket 1 (Endorsed by CRO).
11.03 Cereal groats, meal and
pellets.CC Basket 1 (Endorsed by CRO).
11.04 Cereal grains otherwise
worked (for example,
hulled, rolled, flaked,
pearled, sliced or kibbled),
except rice of heading No.
10.06; germ of cereals,
whole, rolled, flaked orground.CC Basket 1 (Endorsed by CRO).
11.05 Flour, meal, powder,
flakes, granules and pellets
of potatoes.CC Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 166
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
11.06 Flour, meal and powder of
the dried leguminous
vegetables of headingNo. 07.13, of sago or of
roots or tubers of heading
No. 07.14 or of the products
of Chapter 8CC Basket 1 (Endorsed by CRO).
11.07 Malt, whether or not
roasted.CC Basket 1 (Endorsed by CRO).
11.08 Starches; inulin. CTH Basket 1 (Endorsed by CRO).
11.09 Wheat gluten, whether or
not driedCTH Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 167CHAPTER 12
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 12 Oil seeds and oleaginous
fruits; miscellaneous
grains, seeds and fruit;industrial or medicinal
plants; straw and fodder.
12.01 Soya beans, whether or not
broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.02 Ground-nuts, not roasted
or otherwise cooked,
whether or  not shelled or
broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.03 Copra. The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.04 Linseed, whether or not
broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.05 Rape or colza seeds,
whether or not broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 168
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
12.06 Sunflower seeds, whether
or not broken.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.07 Other oil seeds and
oleaginous fruits, whetheror not  broken.The origin shall be the country where goods
of this heading are obtained in their natural orunprocessed stateBasket 1 (Endorsed by CRO).
12.08 Flours and meals of oil
seeds or oleaginous fruits,
other than those of
mustard.[The country of origin of the goods of this
heading shall be the country in which the
plant grew(JPN)(EC)(ARG)(BRA)(DOM)
(IND)(KOR)(MOR)]Submitted to CRO for decision
(Doc.42.146, Issue 37).
[CTH (CAN) (KOR) (US) (MEX) (PHI)(EGY) (CH)(VEN)(THA)]
12.09 Seeds, fruit and spores, of a
kind used for sowing.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.10 Hop cones, fresh or dried,
whether or not ground,
powdered or in the form of
pellets; lupulin.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.11 Plants and parts of plants
(including seeds and fruits),
ofa kind used primarily in
perfumery, in pharmacy or
for insecticidal, fungicidal
or similar purposes, fresh
ordried, whether or not
cut, crushed or powdered.As specified for split heading
ex 12.11(a) Not crushed or powdered The country of origin of the goods of this
split heading shall be the country in whichthe plant grewBasket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 169HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 12.11(b) Crushed or powdered [The country of origin of the goods of this
split heading shall be the country in which
the plant grew (EC) (JPN) (CH) (KOR)(MEX) (PHI) (EGY)]Submitted to CRO for decision
(Doc.42.146, Issue 35).
[ CTHS except from ex 12.11 (c)  (US)]
(ARG)(CAN)(SG)
ex 12.11(c) Herbs in bags for individual
servings[The country of origin of the goods of this
split heading shall be the country in which
the plant grew  (EC)(JPN) (CH) (US) (KOR)
(MEX) (PHI) (EGY)]Basket 1, Issue No. 38 has beenresolved by CRO (G/RO/M/14)
[ CTHS (CAN)]
1211.10 - Liquorice roots As specified for split heading
1211.20 - Ginseng roots
1211.90 - Other
12.12 Locust beans, seaweeds and
other algae, sugar beet andsugar cane, fresh, chilled,
frozen or dried, whether or
not ground; fruit stones
and kernels and other
vegetable products(including unroasted
chicory roots of the variety
Cichorium intybus sativum )
of a kind used primarily for
human consumption, notelsewhere specified or
included.The origin shall be the country where goods
of this heading are obtained in their natural orunprocessed stateBasket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 170
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
12.13 Cereal straw and husks,
unprepared, whether or not
chopped, ground, pressedor in the form of pellets.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).
12.14 Swedes, mangolds, fodder
roots, hay, lucerne (alfalfa),
clover, sainfoin, forage
kale, lupines, vetches and
similar forage products,
whether or not in the formof pellets.The origin shall be the country where goods
of this heading are obtained in their natural or
unprocessed stateBasket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 171CHAPTER 13
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 13 Lac; gums, resins and other
vegetable saps and extracts
13.01 Lac; natural gums, resins,
gum-resins and oleoresins
(for example, balsams).The country of  origin of the goods of this
heading shall be the country in which the
plant grewEndorsed by CRO
13.02 Vegetable saps and
extracts; pectic substances,
pectinates and pectates;agar-agar and other
mucilages and thickeners,
whether or not modified,
derived from vegetable
products.As specified at split heading level
ex 13.02 (a) Pectinates and pectates CTHS Submitted to CRO for decision
(Doc. 42.536, Issue 113).
ex 13.02 (b) Vegetable mucilages and
thickeners, modifiedCTHS Submitted to CRO for decision
(Doc. 42.536, Issue 114).
ex 13.02 (c) Other CC Submitted to CRO for decision
(Doc.42.536, Issue No. 112).G/RO/45/Ad d.8/Rev.2
Page 172
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Vegetable saps and extracts
:As indicated for split headings
  1302.11 -- Opium
  1302.12 -- Of liquorice
  1302.13 -- Of hops
  1302.14 -- Of pyrethrum or of the
roots of plants containing
rotenone
1302.19 -- Other
 1302.20 Pectic substances, pectinates
and pectates
- Mucilages and thickeners,whether or not modified,
derived from vegetable
products
1302.31 -- Agar-agar
1302.32 Mucilages and thickeners,
whether or not modified,
derived from locust beans,
locust bean seeds or guar
seeds
1302.39 OtherG/RO/45/Ad d.8/Rev.2
Page 173CHAPTER 14
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 14 Vegetable plaiting
materials; vegetable
products not elsewherespecified or included
14.01 Vegetable materials of a
kind used primarily for
plaiting (for example,
bamboos, rattans, reeds,
rushes, osier, raffia,
cleaned, bleached or dyed
cereal straw, and lime
bark).The country of origin of the goods of this
subheading shall be the country in which the
plant grewEndorsed by CRO
1401.10 - Bamboos As specified for split subheading
1401.20 - Rattans
1401.90 - OtherG/RO/45/Ad d.8/Rev.2
Page 174
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
14.02 Vegetable materials of a
kind used primarily as
stuffing or as padding (forexample, kapok, vegetable
hair and eel-grass),
whether or not put up as
a layer with or without
supporting material.[The country of origin of the goods of this
heading shall be the country in which the
plant grew (PHI) (EC)(CH)(KOR) ]
[CC (CAN) (US) (MEX) (JPN)
]Submitted to CRO for decision
(Doc. 42.146, Issue 40).
1402.10 - Kapok As specified for heading
1402.90 - Other
14.03 Vegetable materials of a
kind used primarily in
brooms or in brushes (for
example, broom-corn,piassava, couch-grass and
istle), whether or not in
hanks or bundles.[The country of origin of the goods of this
heading shall be the country in which the
plant grew (PHI)(EC) (CH) (KOR) ]
[CC (CAN) (US) (MEX) (JPN)
]Submitted to CRO for decision
(Doc. 42.146, Issue 40).
1403.10 - Broomcorn (shorhum
vulgare var. technicum)As specified for heading
1403.90 - Other
14.04 Vegetable products not
elsewhere specified or
included.[The country of origin of the goods of this
heading shall be the country in which the
plant grew (PHI) (EC) (CH) (KOR)]
[CC (CAN) (US) (MEX) (JPN)]Submitted to CRO for decision(Doc. 42.146, Issue 40).
1404.10 - Raw  vegetable materials
of a kind used primarily in
dyeing or tanningAs specified  for heading
1404.20 - Cotton linters
1403.10 - OtherG/RO/45/Ad d.8/Rev.2
Page 175CHAPTER 15
Chapter Notes
1. Mixtures    Submitted to CRO for decision (Doc.OC0028, Issue No. 123)
[For the purposes of [headings 15.07 to 15.15] [Chapter 15]:
(a) The deliberate and proportionally controlled mixing or blending  (including dispersing) of materials to conform to predetermi ned
specifications which results in the production of a good having attained new physical or chemical characteristics in terms of t aste, odour  or
purity and use different from the input materials is considered to be origin conferring.
(b) However, the addition of diluents only is to be disregar ded in determining the origin of the good. (SG) (CH) (NOR)]
2.  Definition of the term “refining”    Submitted  to CRO for decision (Doc.42.574/Cor, Issue No. 45)
[Refining (chemically or physically) is considered to be the last substantial transformation if at least:
(a) all the following operations are carried out on crude oils in a single country:
- neutralization with alkali or de-acidification (removal of the free fatty acids from the oil);
- decolorizing (removal of colouring substances); and- deodorizing (separation of the volatile odorous and flavourous substances by distillation )  (EC, EGY
2, MEX, JPN3)
(b) three of the following operations are carried out on crude oils4 in a single country:
- Neutralization with alkali or de-acidification (removal of the free fatty acids from the oil);
- Decolorizing (removal of colouring substances);
- Deodorizing (separation of the volatile odorous and flavourous substances by distillation);
 - Stabilization (CH)(ICE) (NOR) (SG) (THA) (TUN)(AUS)(GUA)]
                                                     
2 EGY considers that there is also substantial transformation when the operations mentioned in 2(a) relate to refined oils of hea dings 15.04, 15.07, 15.11, to 15.13 or 15.15.
3 JPN considers obtaining refined fats from crude fats also constitutes a substantial transformation.
4 CH considers that there is also a substantial transformation when the operations mentioned in 2(b) relate to refined oils of he ading 15.04 or 15.15.G/RO/45/Ad d.8/Rev.2
Page 176
3. Definition of “chemical reaction” for the purposes of headings  15.16 and 15.18    Submitted to CRO for decision (Doc.42.574, Is sue No.115)
[For the purposes of headings 15.16 and 15.18, a chemical reaction is defined as follows:
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular
bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical reactions for the purposes of this definition :
1) Dissolving in water or other solvents;
2) The elimination of solvents including solvent water;  or
3) The addition or elimination of water of crystallization.  (EC)]
[Product Specific] [Chapter] Residual Rule
[The CIF value of non-originating materials imported and used in the production does not exceed 75 % of the ex-factory price of  the goods.
The method of calculating foreign content is as follows:
FC = CIF value of NORM x 100% ≤ 75%
Ex-factory price
FC: foreign contentNORM: Non-originating raw materialsEx-factory price = Total materials cost + Direct  labour costs + Overhead costs + Profit (SG)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]G/RO/45/Ad d.8/Rev.2
Page 177CHAPTER 15
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.01 Pig fat (including lard) and
poultry fat, other than that
of heading No. 02.09 or
15.03[CTH (CH) (KOR) (MAL) (SG)] Submitted to CRO for decision
(Doc. 42.146, Issues 43, 46).
The Technical Committee decided to
retain in Basket 2 Issue  45 on
refining and re-refining
[CTH, provided that the change is not merely
the result of rendering (BRA)]
[CTH, except from heading 02.09 (EC)
(ARG) (HON)(IND)(THA)(PHI)(BRA) ]
[CTH: or change by refining (AUS) (JPN)
MEX) ]
[CC (CAN) (THA) (US)]
15.02 Fats of bovine animals,
sheep or goats, other than
those of heading No. 15.03.[CTH (CH) (EC) (KOR) (MAL) (SG)]
[CTH;
or change by refining (AUS) (JPN) (MEX) ]
[CC (BRA) (CAN) (PHI) (TH) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
15.03 Lard stearin, lard oil,
oleostearin, oleo-oil and
tallow oil, not emulsified or
mixed or otherwise
prepared.[CTH (CH) (KOR) (MAL) (SG) (CAN)]
[CTH;
or change by refining (AUS) (JPN) (MEX)
(TH) ]
[CTH, except from heading 15.01 or 15.02
(EC)(ARG)(PHI)(US)(BRA)(VEN)]Submitted to CRO for decision
(Doc. 42.146, Issues 44, 46).G/RO/45/Ad d.8/Rev.2
Page 178
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.04 Fats and oils and their
fractions, of fish or marine
mammals, whether or notrefined, but not chemically
modified.[CTH (KOR) (MAL) (SG)]
[CTH;
or change by refining (AUS) (EC) (EGY)(JPN) (MEX) (NOR) (TH)]
[CTH;
or change by refining;
or change within subheading 1504.20 by a
combination of the following processes:refining and barrelling (CH)]
[CC (BRA) (CAN) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1504.10 - Fish-liver oils and their
fractionsAs specified for heading
1504.20 - Fats and oils and their
fractions, of fish, other thanliver oils
1504.30 - Fats and oils and their
fractions, of marine
mammals
15.05 Wool grease and fatty
substances derived
therefrom (including
lanolin).[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) (SG) (TH) ]
[CC (BRA) (CAN) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1505.10 - Wool grease, crude As specified for heading
1505.90 - Other
15.06 Other animal fats and oils
and their fractions,
whether or not refined, butnot chemically modified.[CTH (KOR) (MAL) (SG) (TH)]
[CTH;
or change  by refining (AUS) (CH) (EC)(EGY) (JPN) (MEX) (NOR) (BRA)]
[CC (CAN) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).G/RO/45/Ad d.8/Rev.2
Page 179HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.07 Soya-bean oil and its
fractions, whether or not
refined, but not chemicallymodified.[CTH (KOR) (MAL) (TH)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) (BRA) ]
[CTSH;
 or change by refining (SG)]
[CC (ARG) (CAN) (IND) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1507.10 - Crude oil, whether or not
degummedAs specified for heading
1507.90 - Other
15.08 Ground-nut oil and its
fractions, whether or not
refined, but not chemically
modified[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) (TH) (BRA)]
[CTSH;
or change by refining (SG) ][CC (ARG) (CAN) (IND) (PHI) (SEN) (US)]Submitted to CRO for decision
(Doc. 42.146,Issue 46).
1508.10 - Crude oil As specified for heading
1508.90 - Other
15.09 Olive oil and its fractions,
whether or not refined, but
not chemically modified.[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)(JPN) (MEX) (NOR) (THA) (BRA)]
[ CTSH;
or change by refining (SG)]
[CC (ARG) (CAN) (MOR) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1509.10 - Virgin As specified for heading
1509.90 - OtherG/RO/45/Ad d.8/Rev.2
Page 180
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.10 Other oils and their
fractions, obtained solely
from olives, whether or notrefined, but not chemically
modified, including blends
of these oils or fractions
with oils or fractions of
heading No. 15.09.[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(JPN) (MEX) (NOR) (SG) (THA) (BRA) ]
[CC (ARG) (CAN) (MOR) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
15.11 Palm oil and its fractions,
whether or not refined, butnot chemically modified[CTH (KOR)] Submitted to CRO for decision
(Doc. 42.146, Issue 46).
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MAL) (MEX) (NOR) (THA)(BRA)]
[CTSH;
or change by refining (SG)]
[CC (ARG) (CAN) (COL) (IND) (PHI) (US)]
1511.10 - Crude oil As specified for heading
1511.90 - Other
15.12 Sunflower-seed, safflower
or cotton-seed oil and
fractions thereof, whether
or not refined, but not
chemically modified[CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) (THA) (BRA)]
[CTSH;or change by refining (SG) ]
[CC (ARG) (CAN) (IND) (PHI) (US)]Submitted to CRO for decision
(Doc. 42.146,Issue 46).
- Sunflower-seed orsafflower oil and fractions
thereof :As specified for heading
1512.11 -- Crude oilG/RO/45/Ad d.8/Rev.2
Page 181HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1512.19 -- Other As specified for heading
- Cotton-seed oil and its
fractions :
1512.21 -- Crude oil, whether or not
gossypol has been removed
1512.29 -- Other
15.13 Coconut (copra), palm
kernel or babassu oil and
fractions thereof, whether
or not refined, but notchemically modified.[CTH (KOR)]
[CTH;
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MAL) (MEX) (NOR) (THA)(BRA)]
[CTSH;
or change by refining (SG) ]
[CC (ARG) (CAN) (IND) (PHI) (SEN) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
- Coconut (copra) oil and its
fractions :As specified for heading
1513.11 -- Crude oil
1513.19 -- Other
- Palm kernel or babassu oil
and fractions thereof :
1513.21 -- Crude oil
1513.29 -- Other
15.14 Rape, colza or mustard oil
and fractions thereof,
whether or not refined, but
not chemically modified.[CTH (KOR) (MAL)]
[CTH
or change by refining (AUS) (CH) (EC)
(EGY) (JPN) (MEX) (NOR) (THA)(BRA)][CTSH
or change by refining (SG) ]
[CC (ARG) (CAN) (IND) (PHI) (SEN) (US)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
1514.10 - Crude oil As specified for heading
1514.90 - OtherG/RO/45/Ad d.8/Rev.2
Page 182
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.15 Other fixed vegetable fats
and oils (including jojoba
oil) and their fractions,whether or not refined, but
not chemically modified . [CTH (KOR) (MAL)]
[CTH;
or change by refining (AUS) (EC) (EGY)(JPN) (MEX) (NOR) (THA) (BRA)]
[CTH;
or change by refining;
or change within subheading 1515.90 by a
combination of the following processes:refining and barrelling (CH)]
[CTSH;
or change by refining (SG)]
[CC (ARG) (CAN) (PHI) (US)]Submitted to CRO for decision
(Doc 42.146, Issue 46).
- Linseed oil and its fractions As specified for heading
1515.11 -- Crude oil
1515.19 -- Other
- Maize (corn) oil and its
fractions :
1515.21 -- Crude oil
1515.29 -- Other
1515.30 - Castor oil and its fractions
1515.40 - Tung oil and its fractions
1515.50 - Sesame oil and its fractions
1515.60 - Jojoba oil and its fractions
1515.90 - OtherG/RO/45/Ad d.8/Rev.2
Page 183HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.16 Animal or vegetable fats
and oils and their fractions,
partly or whollyhydrogenated, inter-
esterified, re-esterified or
elaidinised, whether or not
refined, but not further
prepared.[CTH (KOR) (MAL)]
[CTH;
 or change  by refining (CH) (EGY) (MEX)(NOR) (NZ) (SG)(BRA)]
CTH;
 or change by refining or chemical reaction
(AUS)]Submitted to CRO for decision
(Doc. 42.146, Issue 46).
The Technical Committee decided to
retain in Basket 2 Issue 115 on
changes through chemical reaction
within heading 15. 16.
[CTH;
 or change within the heading following achemical reaction as defined in the Chapter
Note (EC) (JPN)]
[ CC (CAN) (PHI) (US)]
1516.10 - Animal fats and oils and
their fractionsAs specified for heading
1516.20 - Vegetable fats and oils and
their fractions
15.17 Margarine; edible mixtures
or preparations of animalor vegetable fats or oils or
of fractions of different fats
or oils of this Chapter,
other than edible fats or
oils or their fractions ofheading No.15.16.As specified for subheadings
1517.10 - Margarine, excluding liquid
margarine[CTH (AUS) (CH) (EC) (EGY) (JPN) (KOR)
(MAL) (MEX) (SG)]Submitted to CRO for decision
(Doc. 42.574, Issue 116).
[CC (CAN) (PHI) (US)]
1517.90 - Other As specified for split subheadingG/RO/45/Ad d.8/Rev.2
Page 184
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex1517.90(a) Edible mixtures or
preparations of a kind used as
mould release preparations;
other similar preparations
(such as shortenings, frying
fats)[CTH (AUS) (CH) (EC) (KOR) (MAL)
(NOR)  (SG)]
[CTH,
 or change by refining (EGY)]Submitted to CRO for decision
(Doc 42.574, Issue 117)
[CTH, except when the change results only
from a simple mixing (JPN)]
[CC (CAN) (MEX) (PHI) (US)]
ex1517.90(b) Other [CTH (AUS) (CH) (KOR) (MAL) (SG)][CTH,
 or change by refining (EGY)]
[CTH, except when the change results only
from a simple mixing (JPN)]
[CC (CAN) (MEX) (PHI) (US)/ CTH, exceptfrom other headings of Chapter 15 (EC)]Submitted to CRO for decision
(Doc. 42.574, Issue 117).G/RO/45/Ad d.8/Rev.2
Page 185HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.18 Animal or vegetable fats
and oils and their fractions,
boiled, oxidised,dehydrated, sulphurised,
blown, polymerised by heat
in vacuum or in inert gas or
otherwise chemically
modified, excluding thoseof heading No. 15.16;
inedible mixtures or
preparations of animal or
vegetable fats or oils or of
fractions of different fats oroils of this Chapter, not
elsewhere specified or
included.CTH Basket 1*
(See Issue 115 , retained in Basket 2 )
[15.19] A blank heading in the HS
Nomenclature (Sec)
15.20 Glycerol, crude; glycerol
waters and glycerol lyes.As specified for split heading
ex15.20(a) Crude glycerol [CTHS (EC)]
[ CTH (US)]Submitted to CRO for decision
(Doc. 42.574, Issue 118).
ex15.20(b) Glycerol waters and glycerol
lyesCTH Basket 1
                                                     
* EC joins the consensus; however, in addition to the product sp ecific rule, EC proposes a Chapter Note on the definition of ch emical reaction which should
be applied for goods of this heading. AUS and JPN support this new proposal.G/RO/45/Ad d.8/Rev.2
Page 186
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
15.21 Vegetable waxes (other
than triglycerides),
beeswax, other insect waxesand spermaceti, whether or
not refined or coloured.As specified for split heading
ex 15.21 (a) Vegetable waxes, beeswax,
other insect waxes, refined[CTHS (CH) (EC) (EGY) (NOR)]
[CTH (JPN) (KOR) (MAL) (TH)][CC (CAN) (MEX) (PHI) (US)]Basket 2
Issue 45
ex 15.21 (b) Other CTH Basket 1
1521.10 - Vegetable waxes As specified for split heading
1521.90 - Other
15.22 Degras; residues resulting
from the treatment of fatty
substances or animal or
vegetable waxes.CTHG/RO/45/Ad d.8/Rev.2
Page 187CHAPTER 16
Chapter Notes
1. a) [Changes to this Chapter from Chapter 2 or 3 merely by addition of seasoning or preservatives are not considered as substa ntial
transformation. (US) (CAN) (COL) (PHI) (KOR) (MEX) (MOR)]    Submitted to CRO for decision (Doc.42.146, Issues Nos.49 and 50)
b) [Changes to goods in this chapter from any other heading mere ly by addition of seasoning or preservatives or curing and/or s moking and
cooking of such products are not considered as substantial transformation. (AUS)]    Submitted to CRO for decision (Doc.42.146, Issues
Nos.49 and 50)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]G/RO/45/Ad d.8/Rev.2
Page 188
CHAPTER 16
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 16 Preparations of meat, of
fish or of crustaceans,
molluscs or other aquatic
invertebrates
16.01 Sausages and similar
products, of meat, meat
offal or blood; foodpreparations based on
these products.[ CC provided the provisions of Chapter Note
1 (a) are met (CAN) (MEX) (MOR) (US)
(CH) (PHI) ]
[ CC provided the provisions of  Chapter
Note 1(a) or 2 are met (KOR)]
[CC except from Chapter 2 (COL)]
[ CTH provided the provisions of ChapterNote 1 (b) are met (AUS)]
[CTH (EC) (HK) (NOR) (SG) (MAL) (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).
16.02 Other prepared or
preserved meat, meat offal
or blood .As specified for split headingG/RO/45/Ad d.8/Rev.2
Page 189HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 16.02 (a) Uncooked [CC (JPN)]
[ CC provided the provisions of Chapter Note
1(a) are met (CAN) (JPN) (MEX) (MOR)
(US) (PHI)]
[ CC provided the provisions of  Chapter
Notes 1(a) or 2 are  met (KOR)]
[CC except from Chapter 2 (COL)][CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH (EGY) (HK) (NZ) (SG) (MAL)]
[ CTH except from Chapter 2 (EC) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).
ex 16.02 (b) Cooked [  CC (CAN) (COL) (JPN) (MEX) (US) ]
[ CC provided the provisions of  Chapter
Note 2 are met (KOR)]
[ CC except from Chapter 2 (COL) (PHI)]
[CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
 [ CTH (EC) (EGY) (HK) (NZ) (SG) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50 and Doc.
42.146/Cor).
1602.10 - Homogenised preparations As specified for split heading
1602.20 - Of liver of any animal
- Of poultry of heading No.
01.05 :
1602.31 -- Of turkeysG/RO/45/Ad d.8/Rev.2
Page 190
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1602.32 -- Of fowls of the species
Gallus domesticusAs specified for split heading
1602.39 -- Other
- Of swine:
1602.41 -- Hams and cuts thereof
1602.42 -- Shoulders and cuts thereof
1602.49 -- Other, including mixtures
1602.50 - Of bovine animals
1602.90 - Other, including
preparations of blood of anyanimal
16.03 Extracts and juices of meat,
fish or crustaceans,
molluscs or other aquatic
invertebrates.[  CC (CAN) (COL) (KOR) (MEX) (PHI)
(US) (JPN) ]
[ CC except from Chapter 2 or 3 (COL)
(PHI) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).
[CTH provided the provisions of ChapterNote 1 (b) are met (AUS)]
[ CTH (CH) (EC) (EGY) (HK) (NOR) (NZ)
(SG) (MAL) ]
16.04 Prepared or preserved fish;
caviar and caviarsubstitutes prepared from
fish eggs.As specified for split headingG/RO/45/Ad d.8/Rev.2
Page 191HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 16.04 (a) Fillets, raw, merely covered
with batter or breadcrumbs,
whether or not prefried in oil,
frozen[CC (JPN)]
[ CC provided the provisions of Chapter Note
1(a) are met (CAN) (EGY) (MEX) (PHI)
(US)]
[ CC provided the provisions of  Chapter
Note 1(a) or 2 are met (KOR)]
[ CTH (CH) (COL) (EC) (HK) (NOR) (NZ)
(SG) (MAL) ]
[CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH except from Chapter 3 (EC) ]
[CTH except from heading 03.04 (MOR) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).
ex 16.04 (b) Other [ CC (JPN) ]
[ CC provided the provisions of Chapter Note
1 are met. (CAN) (EGY) (MEX) (PHI)(US) ]
[ CC provided the provisions of  Chapter
Notes 1 or 2 are met (KOR)]
[CTH provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH   (CH) (COL) (EC) (HK) (NOR) (NZ)
(SG) (MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issues 49, 50).G/RO/45/Ad d.8/Rev.2
Page 192
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Fish, whole or in pieces, but
not minced:As specified for split heading
1604.11 -- Salmon
1604.12 -- Herrings
1604.13 -- Sardines, sardinella and
brisling or sprats
1604.14 -- Tunas, skipjack and bonito
(Sarda spp .)
1604.15 --Mackerel
1604.16 -- Anchovies
1604.19 -- Other
1604.20 - Other prepared or preserved
fish
1604.30 - Caviar and caviar
substitutes
16.05 Crustaceans, molluscs and
other aquatic invertebrates,
prepared or preserved.[ CC (JPN) ]
[ CC provided the provisions of Chapter Note
1(a) are met. (CAN) (EGY) (JPN) (MEX)
(PHI) (US) ]
[ CC provided the provisions of  Chapter
Notes 1(a) and 2 are met (KOR)]Submitted to CRO for decision
(Doc. 42.146, Issues 49,50).
[ CTH, provided the provisions of Chapter
Note 1 (b) are met (AUS)]
[ CTH (EC) (CH) (COL) (EGY) (HK) (NOR)
(NZ) (SG) (MAL) ]
1605.10 - Crab As specified for heading
1605.20 - Shrimps and prawns
1605.30 - LobsterG/RO/45/Ad d.8/Rev.2
Page 193HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1605.40 - Other crustaceans As specified for heading
1605.90 - OtherG/RO/45/Ad d.8/Rev.2
Page 194
CHAPTER 17
Chapter Notes
[Food preparations of agricultural products of Chapters 16 to 21 are defined on the basis of one of the following two criteria:
(a) Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as de partment stores,
supermarkets, conventional markets, etc.
(b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing the intermediate products for the food industry fo r
the purpose of enhancing the suitability for mechanical production and lowering production costs in subsequent processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically possi ble.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of m aterial or
a component, regardless of the quality of the added material or component. (KOR)]    Submitted to CRO for decision (Doc.
42.146, Issue No. 49)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]G/RO/45/Ad d.8/Rev.2
Page 195CHAPTER 17
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 17 Sugars and sugar
confectionery
17.01 Cane or beet sugar and
chemically pure sucrose, in
solid form.As specified for subheadings
- Raw sugar not containing
added flavouring or
colouring matter
1701.11 -- Cane sugar [The country of origin of the goods of this
subheading shall be the country in which the
plant grew  (PHI) (BRA) (GUA) (SEN) (CR)
(DOM) (ARG) (FIJ) (IND) (COL)]Submitted to CRO for decision
(Doc. 42.146, Issue 51).
[CC (MEX) (US) ]
[CTH (CH) (HK) (KOR) (NZ) (EC) (CAN)
(MAL) (EGY) (JPN)]
1701.12 -- Beet sugar [The country of origin of the goods of this
subheading shall be the country in which the
plant grew  (PHI) (BRA) (SEN) (IND)
(ARG)]Submitted to CRO for decision
(Doc. 42.146, Issue 51).
[CC (MEX) (US) ]
[CTH (CH) (HK) (KOR) (NZ) (EC) (CAN)
(MAL) (EGY) (JPN)]
- Other:
1701.91 -- Containing added
flavouring or colouring
matter[The country of origin of the goods of this
subheading shall be the country in which the
plant grew  (PHI) (BRA) (SEN) (ARG)]Submitted to CRO for decision
(Doc. 42.146, Issues 52, 53).
[ CC (MEX) (US) ]G/RO/45/Ad d.8/Rev.2
Page 196
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[ CTH (CH) (KOR) (NZ) ] Basket 1, Issue 52 has been resolved
by CRO (G/RO/M/14)
[CTSH (HK)]
[ CTSH except from subheading 1701.99
(AUS) (CAN) (EC) (EGY) (JPN) (MAL) ]
1701.99 Other [The country of origin of the goods of this
subheading shall be the country in which the
plant grew  (PHI) (BRA) (SEN) (ARG)]Submitted to CRO for decision
(Doc. 42.146, Issue 53).
[ CC (MEX) (US) ]
[ CTH (CH) (KOR) (NZ) ]
[ CTSH (AUS) (CAN) (EC) (EGY) (HK)
(JPN) (MAL) ]
17.02 Other sugars, including
chemically pure lactose,maltose, glucose and
fructose, in solid form;
sugar syrups not containing
added flavouring or
colouring matter; artificialhoney, whether or not
mixed with natural honey;
caramel.As specified for the split heading
ex 17.02(a) - Chemically pure lactose,
maltose, glucose and fructose[The country of origin of the goods of this
split heading shall be the country of origin of
materials from which  sugar was extracted
(PHI) (BRA) (SEN) (ARG)]Submitted to CRO for decision
(Doc.42.146, Issues 53, 54).
[ CC (MEX) (US) (CAN)]
[ CTH (CH) (KOR) (NZ) (MAL)]
[ CTHS (AUS)(EC) (JPN) (EGY) (HK)]G/RO/45/Ad d.8/Rev.2
Page 197HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 17.02 (b) - Invert Sugar in solid form [The country of origin of the goods of this
split heading shall be the country of origin of
materials from which  sugar was extracted(PHI) (BRA) (SEN) (ARG)]]Submitted to CRO for decision
(Doc. 42.146, Issues 53, 55).
[CC (MEX)]
[CTHS except from ex17.02(c), 1701.91,
1701.99 (CAN)]
[ CTH (CH) (KOR) (NZ) (MAL) (JPN)]
[ CTHS except from split heading ex17.02(c)
(US) (HK)]
[ CTHS, or change by refining (EC)]
ex 17.02 (c) - Other invert sugar [The country of origin of the goods of thissplit heading shall be the country of origin of
materials from which  sugar was extracted
(PHI) (BRA) (SEN) (ARG)]]Submitted to CRO for decision
(Doc. 42.146, Issue 55).
[ CC (MEX)][CTHS except from ex1702.6, 1701.91,
1701.99 (CAN)]
[ CTH (EC)(CH) (KOR) (NZ) (MAL) (JPN)]
[ CTHS except from split heading ex17.02(b)(US) (HK)]
ex 17.02 (d) Other sugar in solid form [The country of origin of the goods of thissplit heading shall be the country of origin of
materials from which  sugar was extracted(PHI) (BRA) (SEN) (ARG)]]Submitted to CRO for decision
(Doc. 42.146, Issues 51, 53).
[ CC (MEX)]
[ CTH (CH) (KOR) (NZ) (MAL) (JPN)]
[ CTHS (US)(CAN) (HK)]
[ CTHS, or change by refining (EC)]G/RO/45/Ad d.8/Rev.2
Page 198
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 17.02 (e)  Other, [The country of origin of the goods of this
split heading shall be the country of origin of
materials from which  sugar wasextracted(PHI) (BRA) (SEN) (ARG]Submitted to CRO for decision
(Doc. 42.146, Issues 51, 56).
[ CC (MEX) (US) (CAN)]
[ CTH (EC) (CH) (KOR) (NZ) (MAL) (HK)
(JPN)]
- Lactose and lactose syrup : As specified for split heading
1702.11 -- Containing by weight 99
% or more lactose,
expressed as anhydrous
lactose, calculated on the
dry matter
1702.19 -- Other
1702.20 - Maple sugar and maple
syrup
1702.30 - Glucose and glucose syrup,
not containing fructose or
containing in the dry stateless than 20 % by weight of
fructose
1702.40 - Glucose and glucose syrup,
containing in the dry state
at least 20 % but less than50 % by weight of fructose
1702.50 - Chemically pure fructose
1702.60 - Other fructose and fructose
syrup, containing in the dry
state more than 50 % byweight of fructoseG/RO/45/Ad d.8/Rev.2
Page 199HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1702.90 - Other, including invert
sugar
17.03 Molasses resulting from the
extraction or refining of
sugar.[The country of origin of the goods of this
heading shall be the country in which the
plant grew (PHI) (BRA) (SEN) (ARG)(GUA) (DOM) ]Submitted to CRO for decision
(Doc.42.146, Issue 57).
[CC (US) ]
[ CTH (AUS) (CAN) (CH) (EC) (EGY) (HK)(JPN) (MEX) (KOR) (MAL) ]
17.04 Sugar confectionery
(including white chocolate),
not containing cocoa.CTH Basket 1 (Approved by CRO).G/RO/45/Ad d.8/Rev.2
Page 200
CHAPTER 18
Chapter Notes
1. [Origin criteria for mixtures clas sified in Chapter 18 (CAN)]    Submitted to CRO for decision (Doc.OC0028, Issue No.124)
2. [Food preparations of agricultural products of Chapters 16 to 21are defined on the basis  of the following two criteria :
a) Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as dep artment stores,
supermarkets, conventional markets, etc.
b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing the intermediate products for the food industry fo r
the purpose of enhancing the suitability for mechanical production and lowering production costs in subsequent processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically possi ble.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of m aterial or
a component, regardless of the quality of the added material or component.  (KOR)]    Submitted to CRO for decision
(Doc.42.146, Issue No.49)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]G/RO/45/Ad d.8/Rev.2
Page 201CHAPTER 18
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 18 Cocoa and cocoa preparations
18.01 Cocoa beans, whole or
broken, raw or roasted.The origin of the goods shall be the country
in which the  cocoa beans of this heading are
obtained in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
18.02 Cocoa shells, husks, skins
and other cocoa waste.The origin of the goods shall be the country
in which the cocoa shells and other cocoa
waste of this heading are derived from
manufacturing or processing operations or
from consumptionBasket 1 (Endorsed by CRO)
18.03 Cocoa paste, whether or
not defatted.[CTH (CAN) (CH) (EGY) (HK) (JPN)
(KOR) (MAL) (SG) ]
[CTH, except from heading 18.01 or 18.02
(CZ) (EC) (PHI) (GUA) (BRA) (COL)
(MEX) (NZ) (US) ]Submitted to CRO for decision
(Doc. 42.146,Issue 58).
1803.10 - Not defatted As specified for heading
1803.20 - Wholly or partly defatted
18.04 Cocoa butter, fat and oil. As specified for split heading
ex 18.04 (a) Cocoa butter [CTH (CAN) (CH) (COL) (EGY) (HK)
(JPN) (KOR) (NZ) (SG) (US) (MAL)
(ARG) ]
[CTH, except from heading 18.03 (EC) (CZ)
(PHI) (BRA) (MEX) ]Submitted to CRO for decision
(Doc. 42.146, Issue 59).
ex 18.04 (b) Cocoa fat and oil [CTH (CAN) (CH) (COL) (CZ) (EC) (EGY)
(HK) (JPN) (KOR) (NZ) (PHI) (SG)
(US)(MAL) (ARG) ]
[CTH, except from heading 18.03 (PHI)
(BRA) (MEX) ]Submitted to CRO for decision
(Doc. 42.146, Issue 59)G/RO/45/Ad d.8/Rev.2
Page 202
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
18.05 Cocoa powder, not
containing added sugar or
other sweetening matter.[CTH (CAN) (CH) (COL) (EGY) (HK)
(JPN) (KOR) (NZ) (SG) (AUS)]
[CTH, except from heading 18.03 (CZ) (EC)
(BRA) (PHI) (ARG) ]
[CTH, except from subheading 1803.20
(MEX) (US) ]Submitted to CRO for decision
(Doc. 42.146, Issue 60).
18.06 Chocolate and other food
preparations containing
cocoa.As specified for subheadings
1806.10 - Cocoa powder, containing
added sugar or other
sweetening matter[CTH (JPN)(CHI) ]
[CTH, except from the headings of Chapter
17 and heading 18.05 (US)(BRA)(PHI) ]
[CTH, except from heading 18.03 or 18.05
(CZ) (EC) (KOR) ]
[CTH, except from heading 18.05 (CAN)
(CH) (COL) (EGY) (HK) (MEX)
(NZ)(MAL)(AUS) ]Submitted to CRO for decision
(Doc. 42.146, Issue 61).
1806.20 Other preparations in blocks,
slabs or bars weighing more
than 2 kg or in liquid, paste,
powder, granular or otherbulk form in containers or
immediate packings, of a
content exceeding 2 kgAs specified for split subheadingG/RO/45/Ad d.8/Rev.2
Page 203HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex1806.20(a) Other cocoa preparations in
liquid, paste, powder or
granular form, in containers
or immediate packings of a
content exceeding 2 kg[CTH (CH) (COL) (EC) (MEX) (KOR)
(NZ)]
[CTSH (CAN) (EGY) (HK) (JPN)
(PHI)(MAL) ]
[CTSH, except from Chapter 17 or from
heading 18.05 or subheading 1806.10 (US)
(BRA) ]Submitted to CRO for decision
(Doc. 42.146, Issue 62).
ex1806.20(b) Other [CTH (CH) (COL) (EC) (MEX) (KOR)
(NZ)]
[CTSH (CAN) (EGY) (HK) (JPN)
(PHI)(MAL) ]
[CTSH, except from subheading 1806.10
(US) (BRA) ]Submitted to CRO for decision
(Doc. 42.146, Issue 63).
- Other, in blocks, slabs or
bars :
1806.31 -- Filled [CTH (CH) (COL) (CZ) (EC) (KOR) (MEX)
(PHI) (US) (ARG) (BRA) ]Submitted to CRO for decision
(Doc. 42.146, Issue 64).
[CTSH (CAN) (EGY) (HK) (JPN)
(NZ)(MAL) (AUS) ]
1806.32 -- Not filled [(CTH (CH) (C OL) (CZ) (EC) (KOR) (NZ)
(MEX) (PHI) (US)(ARG) (BRA) ]
[CTSH (CAN)(EGY)(HK)(JPN)(MAL) ]Submitted to CRO for decision
(Doc. 42.146, Issue 64).
1806.90 - Other [CTH (CH) (COL) (CZ) (EC) (KOR) (MEX)
(PHI) (US)(ARG) (BRA) ]Submitted to CRO for decision
(Doc. 42.146, Issue 64).
[CTSH (CAN) (EGY) (HK) (JPN)
(NZ)(MAL) ]G/RO/45/Ad d.8/Rev.2
Page 204
CHAPTER 19
Chapter Notes
1. [Origin criteria for mixtures classified in heading 19.015, (CAN)]    Submitted to CRO for decision (Doc.OC0028, Issue No.124)
2. [Food preparations of agricultural products of Chapters 16 to 21are defined on the basis of one of the following two criteri a.
(a) Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as de partment stores,
supermarkets, conventional   markets, etc.
(b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing the intermediate products for the food industry fo r
the purpose of enhancing the suitability  for mechanical production and lowering production costs in subsequent processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically possi ble.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of m aterial or
a component, regardless of the quality of  the added material or component.  (KOR)]     Submitted to CRO for decision
(Doc.42.146, Issue No.49).
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
                                                     
5 Concerns mixtures produced within heading 19.01 without entailing a change of tariff classification.G/RO/45/Ad d.8/Rev.2
Page 205CHAPTER 19
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 19 Preparations of cereals, flour,
starch or milk; pastrycooks'
products
19.01 Malt extract; food
preparations of flour, meal,
starch or malt extract, not
containing cocoa orcontaining less than 40 % by
weight of cocoa calculated on
a totally defatted basis, not
elsewhere specified or
included; food preparationsof goods of headings Nos.
04.01 to 04.04, not containing
cocoa or containing less than
5 % by weight of cocoa
calculated on a totally
defatted basis, not elsewhere
specified or included.As specified for subheadings
1901.10 Preparations for infant use, put
up for retail saleCTSH, except when the change results
only from putting up for retail saleEndorsed by CRO
1901.20 - Mixes and doughs for the
preparation of bakers' wares ofheading No. 19.05CTSH Endorsed by CRO
1901.90 - Other CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.8/Rev.2
Page 206
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
19.02 Pasta, whether or not cooked
or stuffed (with meat or other
substances) or otherwiseprepared, such as spaghetti,
macaroni, noodles, lasagne,
gnocchi, ravioli, cannelloni;
couscous, whether or not
prepared.As specified for subheadings
- Uncooked pasta, not stuffed or
otherwise prepared:
1902.11 -- Containing eggs CTH Basket 1 (Endorsed by CRO).
1902.19 -- Other CTH Basket 1 (Endorsed by CRO).
1902.20 - Stuffed pasta, whether
or not cooked or otherwise
preparedCTSH Endorsed by CRO
1902.30 - Other pasta CTH Basket 1 (Endorsed by CRO).
1902.40 - Couscous CTH Basket 1 (Endorsed by CRO).
19.03 Tapioca and substitutes
therefor prepared from
starch, in the form of flakes,
grains, pearls, siftings or in
similar formsCTH Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 207HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
19.04 Prepared foods obtained by
the swelling or roasting of
cereals or cereal products (forexample, corn flakes); cereals,
other than maize (corn), in
grain form or in the form of
flakes or other worked grains
(except flour and meal), pre-cooked, or otherwise
prepared, not elsewhere
specified or included.CTH Basket 1 (Endorsed by CRO).
1904.10 - Prepared foods obtained by
the swelling or roasting of
cereals or cereal productsAs specified for heading
1904.20 - Prepared foods obtained from
unroasted cereal flakes or from
mixtures of unroasted cereal
flakes and roasted cereal flakes
or swelled cereals
1904.90 - Other
19.05 Bread, pastry, cakes, biscuits
and other bakers' wares,
whether or not containing
cocoa; communion wafers,empty cachets of a kind
suitable for pharmaceutical
use, sealing wafers; rice paper
and similar products.As specified for subheadings
1905.10 - Crispbread CTH Basket 1 (Endorsed by CRO).
1905.20 - Gingerbread and the like CTH Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 208
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
1905.30 - Sweet biscuits; waffles and
wafersCTH Basket 1 (Endorsed by CRO).
1905.40 - Rusks, toasted bread and
similar toasted productsCTH Basket 1 (Endorsed by CRO).
1905.90 - Other As specified for split subheading
ex1905.90 (a) -- Pizzas prepared from a
cooked pizza baseCTSHS Endorsed by CRO
ex1905.90 (b) -- Other CTH Basket 1  (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 209CHAPTER 20
Chapter Notes
[Food preparations of agricultural products of Chapters 16 to 21are defined on the basis of one of the following two criteria:
a) Products to be consumed directly by the ultimate purchaser an d normally sold to the ultimate purchaser in places such as dep artment stores,
supermarkets, conventional markets, etc.
b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing intermediate products for the food industry for th e
purpose of enhancing the suitability for mechanical production and lowering production costs in subsequent processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically possi ble.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of m aterial or
a component, regardless of the  quality of the added material or component. (KOR)]    Submitted to CRO for decision
(Doc.42.146, Issue No.49)
[Product Specific] [Chapter] Residual Rule
[Where the origin of mixtures of fruit juices of heading 20.09 ca nnot be determined by applying the primary rules for this Chap ter, the origin shall
be the country whose inputs represent over 70 % by volume.  If this percentage is not reached, the origin shall be the country of the products accounting for
the largest percentage by volume. (AUS)]
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]G/RO/45/Ad d.8/Rev.2
Page 210
CHAPTER 20
HS Code
NumberDescription of goods Primary Rule Notes Comments
AB C D E
Chapter 20 Preparations of vegetables,
fruit, nuts or other parts of
plants
20.01 Vegetables, fruit, nuts and
other edible parts of plants,
prepared or preserved by
vinegar or acetic acidCC/CTH Submitted to CRO for decision
(Doc.42.146, Issue 69).
2001.10 - Cucumbers and gherkins As specified for heading
2001.20 - Onions
2001.90 - Other
20.02 Tomatoes prepared or
preserved otherwise than by
vinegar or acetic acidCTH
2002.10 - Tomatoes, whole or in pieces Submitted to CRO for decision
(Doc. 42.146, Issue 70).
2002.90 - Other
20.03 Mushrooms and truffles,
prepared or preserved
otherwise than by vinegar or
acetic acid.CTH Submitted to CRO for decision
(Doc. 42.146, Issues 70, 71).
2003.10 - Mushrooms As specified for heading
2003.20 - Truffles
20.04 Other vegetables prepared or
preserved otherwise than byvinegar or acetic acid, frozen,
other than products of
heading No. 20.06CC Basket 1 (Endorsed by CRO).
2004.10 - Potatoes As specified for headingG/RO/45/Ad d.8/Rev.2
Page 211HS Code
NumberDescription of goods Primary Rule Notes Comments
AB C D E
2004.90 - Other As specified for heading
20.05 Other vegetables prepared or
preserved otherwise than by
vinegar or acetic acid, not
frozen, other than products of
heading No. 20.06 .CC Basket 1 (Endorsed by CRO).
2005.10 - Homogenised vegetables As specified for heading
2005.20 - Potatoes
2005.40 - Peas ( Pisum sativum )
- Beans (Vigna spp., Phaseolus
spp.) :
2005.51 -- Beans, shelled
2005.59 -- Other
2005.60 - Asparagus
2005.70 - Olives
2005.80 - Sweet corn ( Zea mays var.
saccharata)
2005.90 - Other vegetables and mixtures
of vegetables
20.06 Vegetables, fruit, nuts, fruit-
peel and other parts of plants,preserved by sugar (drained,
glacé or crystallised).CC Basket 1 (Endorsed by CRO).
20.07 Jams, fruit jellies,
marmalades, fruit or nutpurée and fruit or nut pastes,
being cooked preparations,
whether or not containing
added sugar or other
sweetening matter.CTH Submitted to CRO for decision
(Doc. 42.146, Issue 73).
2007.10 - Homogenised preparations As specified for headingG/RO/45/Ad d.8/Rev.2
Page 212
HS Code
NumberDescription of goods Primary Rule Notes Comments
AB C D E
- Other : As specified for heading
2007.91 - Citrus fruit
2007.99 - Other
20.08 Fruit, nuts and other edible
parts of plants, otherwiseprepared or preserved,
whether or not containing
added sugar or other
sweetening matter or spirit,
not elsewhere specified orincluded.As specified for subheadings
- Nuts, ground-nuts and other
seeds, whether or not mixed
together:As specified for split subheading
2008.11 -- Ground-nuts
ex 2008.11(a) Peanut butter CTH/CC Submitted to CRO for decision
(Doc. 42.146, Issue 74).
ex 2008.11(b) Roasted ground-nuts [CC (CAN) (CH) (EGY) (HK) (JPN)(MEX) (NZ) (BRA)]Submitted to CRO for decision
(Doc. 42.146, Issue 75).
[CC, except from Chapter 8 and 12 (PHI)(KOR)  (US) (SEN)]
[CTH following blanching, roasting orpackaging (EC)]
[CTH (CZ) (MAL)]
ex 2008.11(c) Blanched ground-nuts [The country of origin of the goods of thissplit subheading shall be the country in
which the ground-nuts are harvested (EC)(KOR)  (CZ) (BRA) (MEX) (PHI) (US)
(SEN)]Submitted to CRO for decision
(Doc. 42.146, Issue 75).
[CC (CAN) (CH) (EGY) (HK) (JPN)(NZ)]G/RO/45/Ad d.8/Rev.2
Page 213HS Code
NumberDescription of goods Primary Rule Notes Comments
AB C D E
ex 2008.11(d) Other The country of origin of the goods of this
split subheading  shall be the country in
which the ground-nuts are harvested.Basket 1 (Endorsed by CRO).
2008.19 -- Other, including mixtures The country of origin of the goods of this
subheading shall be the country in whichthe nuts and seeds are harvestedEndorsed
2008.20 - Pineapples CTH Submitted to CRO for decision
(Doc. 42.146, Issues 70, 71, 76).
2008.30 - Citrus fruit As specified for subheading 2008.20
2008.40 - Pears
2008.50 - Apricots
2008.60 - Cherries $
2008.70 - Peaches
2008.80 - Strawberries
- Other, including mixtures
other than those of subheading
N° 2008.19 :
2008.91 -- Palm hearts
2008.92 -- Mixtures CC, except from Chapter 8 Endorsed
2008.99 -- Other
20.09 Fruit juices (including grape
must) and vegetable juices,
unfermented and not
containing added spirit,whether or not containing
added sugar or other
sweetening matter.As specified for subheadings
- Orange juice :G/RO/45/Ad d.8/Rev.2
Page 214
HS Code
NumberDescription of goods Primary Rule Notes Comments
AB C D E
2009.11 -- Frozen [The country of origin of the goods of this
subheading shall be the country in which
the fruits are harvested (BRA) (AUS)(SEN) (MOR) (ARG) (EGY) (CI)]
[CC (JPN) (MEX) (PHI) (US)]
[CC or change to reconstituted juices in
retail packets of subheadings 2009.11
through 2009.80, from concentrates ofsubheadings 2009.11 through 2009.80,
provided the change involves adding oil
and essence, blending and sterilizing
(CAN)]
[CTH (CZ) (EC) (KOR)][CTH or change to reconstituted juices of
these subheadings from concentrates of
the same subheadings (HK) (NZ) (SG)
(MAL) (FIJ)]
[CTSH or CTSHS for the powders of
subheadings 2009.19 to 2009.30 or
2009.70 to 2009.80  (CH)]Submitted to CRO for decision
(Doc. 42.146, Issues 71, 77, 78)
2009.19 -- Other As specified for subheading 2009.11
2009.20 - Grapefruit juice
2009.30 - Juice of any other single citrus
fruit
2009.40 - Pineapple juice
2009.50 - Tomato juice
2009.60 - Grape juice (including grape
must)
2009.70 -  Apple juice
2009.80 -  Juice of any other single fruit
or vegetableG/RO/45/Ad d.8/Rev.2
Page 215HS Code
NumberDescription of goods Primary Rule Notes Comments
AB C D E
2009.90 - Mixtures of juices [The country of origin of the goods of this
subheading shall be the country in which
the fruits are harvested (BRA) (AUS)(SEN) (MOR) (ARG) (EGY) (CI)]
[CC (JPN) (PHI) (US)]
[CC or CTSH, provided that a single
foreign juice ingredient, or juice
ingredients from a single foreign country,constitute in single strength form no more
than 60 per cent by volume of the good
(CAN)(MEX)]
[CTH (CZ) (EC) (KOR) (NZ)]
[CTSH (SG)][CTSH or change to reconstituted juices
of this subheading from concentrates of
the same subheading (HK) (MAL)]
[CTSH or CTSHS for powders of
subheading 2009.90 (CH)]Submitted to CRO for decision
(Doc. 42.146, Issues 71, 77, 78).G/RO/45/Ad d.8/Rev.2
Page 216
CHAPTER 21
Chapter Note
[Food preparations of agricultural products of Chapters 16 to 21 are defined on the basis of one of the following two criteria :
(a)  Products to be consumed directly by the ultimate purchaser and normally sold to the ultimate purchaser in places such as d epartment stores,
supermarkets, conventional  markets, etc.
(b) Intermediate products which meet one of the following requirements and are to be used in the food industry:
(i) Products made through processes which are commonly used for manufacturing intermediate products for the food industry for th e
purpose of enhancing the suitability for mechanical production and lowering production costs in subsequent processes.
(ii) Products whose ingredients are homogenized so that the said ingredients are not technically separable or economically possi ble.
(iii) Products which are transformed into those with essential character as specific prepared products through the addition of m aterial or
a   component, regardless of the quality of the added material or component. (KOR)]    Submitted to CRO for decision
(Doc.42.146, Issue No.49)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)]
[weight or volume criterion, as applicable  (NZ)]G/RO/45/Ad d.8/Rev.2
Page 217CHAPTER 21
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 21 Miscellaneous edible
preparations
21.01 Extracts, essences and
concentrates, of coffee, tea
or maté and preparations
with a basis of these
products or with a basis ofcoffee, tea or maté; roasted
chicory and other roasted
coffee substitutes, and
extracts, essences and
concentrates thereof.As indicated at subheading level
- Extracts, essences and
concentrates, of
  coffee, and preparations
with a basis of  these extracts, essences or
concentrates or
  with a basis of coffee :
2101.11 -- Extracts, essences and
concentratesAs indicated at the split subheading level
ex 2101.11(a) Extracts, essences and
concentrates exclusively of
real coffee[The country of origin of the goods of this
split subheading shall be the country in
which the plant grew (COL)]Submitted to CRO for decision
(Doc. 42.146, Issue 79).
[CC provided that for instant coffee of this
subheading, the coffee of Chapter 9 from
other countries does not constitute more
than 30 % by weight of the product (MEX)]G/RO/45/Ad d.8/Rev.2
Page 218
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH except from heading 09.01 (BRA)
(CHI) (CR) (GUA)
[CTH (CH) (CZ) (EC) (JPN) (KOR) (NOR)(NZ)]
[CTSH (CAN) (EGY) (HK) (SG) (US)
(MAL) (PHI)]
ex 2101.11(b) Other [CC provided that for instant coffee of this
subheading, the coffee of Chapter 9 from
other countries does not constitute more
than 30 % by weight of the product (MEX)]Submitted to CRO for decision(Doc. 42.146, Issue 80).
[CTH except from heading 09.01 (BRA)
(CHI) (CR) (GUA)
[CTH (CH) (CZ) (EC) (JPN) (KOR) (NOR)(NZ)]
[CTSH (CAN) (EGY) (HK) (SG) (US)
(MAL) (PHI)]
2101.12 -- Preparations with a basis
of extracts, essences or
concentrates or with abasis of coffee[CTH (CH) (COL) (CZ)(EC) (GUA) (JPN)
(KOR) (NOR) (NZ) (MEX) (CAN) (EGY)
(HK) (PHI)]Submitted to CRO for decision
(Doc. 42.146, Issue 81).
[CTSH  (SG) (US)¨(MAL)]
2101.20 - Extracts, essences and
concentrates, of tea or
maté, and preparations
with a basis of these
extracts, essences orconcentrates or with a
basis of tea or matéAs indicated at split subheading level
ex2101.20 (a) Preparations [CTH (CH) (CZ) (EC) (GUA) (JPN)
(MEX) (NOR) (NZ)(IND)]Submitted to CRO for decision
(Doc.42.146, Issue 82).G/RO/45/Ad d.8/Rev.2
Page 219HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH except from headings 09.02 and
09.03]
[CTSH (CAN) (HK) (MAL)]
[CTSHS (SG) (EGY) (US)(KOR)]
ex2101.20 (b) Other [CTH
(CH)(CZ)(EC)(GUA)(JPN)(KOR)(MEX)
(NOR)(NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 83).
[CTH except from headings 09.02 and
09.03 (IND)(SRI)]
[CTSH (CAN) (EGY) (HK) (US) (MAL)
(SG)]
2101.30 Roasted chicory and othe r
roasted coffee substitutes,
and extracts, essences and
concentrates thereofCTH/ CTSH Basket 1* (Endorsed by CRO,
subject to finalization of appropriate
terminology by TCRO).
21.02 Yeast (active or inactive);
other single-cell micro-organisms, dead (but not
including vaccines of
heading No. 30.02);
prepared baking powders.As specified for subheadings
2102.10 Active yeasts CTH Basket 1 (Endorsed by CRO).
2102.20 Inactive yeasts; other single-
cell micro-organisms, deadCTH Submitted to CRO for decision
(Doc.42.146, Issue 84).
2102.30 Prepared baking powders CTH/CTSH Basket 1* (Endorsed by CRO,
subject to finalization of appropriate
terminology by TCRO
                                                     
* Terminology to be finalizedG/RO/45/Ad d.8/Rev.2
Page 220
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
21.03 Sauces and preparations
therefor; mixed condiments
and mixed seasonings;mustard flour and meal
and prepared mustard.As specified for subheadings
2103.10 - Soya sauce CTH Submitted to CRO for decision
(Doc. 42.146, Issue 85).
2103.20 - Tomato ketchup and other
tomato saucesCTH Submitted to CRO for decision
(Doc. 42.146, Issue 85).
2103.30 - Mustard flour and meal and
prepared mustardAs specified for spilt subheading
ex 2103.30 (a) Mustard flour and meal CTH/CTSH Basket 1 ∗ (Endorsed by CRO,
subject to finalization of appropriateterminology by TCRO).
ex 2103.30 (b) Prepared mustard CTSHS Submitted to CRO for decision
(Doc. 42.146, Issue 86).
2103.90 - Other CTSH Submitted to CRO for decision
(Doc. 42.146, Issue 85).
21.04 Soups and broths and
preparations therefor;
homogenised compositefood preparations.As specified for subheadings
2104.10 - Soups and broths and
preparations therefor[CTH (CH) (COL) (CZ) (EC) (KOR) (NZ)] Submitted to CRO for decision
(Doc. 42.146, Issue 87).
[CTSH (CAN) (EGY) (HK) (JPN) (SG)
(US) (MEX) (MAL) (MOR)]
                                                     
∗ Terminology to be finalizedG/RO/45/Ad d.8/Rev.2
Page 221HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2104.20 - Homogenised composite
food preparations[CTH (CH) (COL) (CZ) (EC) (EGY)
(KOR) (NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 88).
[CTSH (CAN) (HK) (JPN) (SG) (US)(MEX) (MAL) (MOR)]
21.05 Ice cream and other edible
ice, whether or not
containing cocoa.CTH Basket 1 (Endorsed by CRO).
21.06 Food preparations not
elsewhere specified or
included.As specified for subheadings
2106.10 - Protein concentrates and
textured protein substances[CTH (CZ) (EC)(IND)(VEN)] Submitted to CRO for decision
(Doc. 42.146, Issue 89).
[CTSH (CAN) (HK) (JPN) (MEX) (SG)(US) (MAL)(CH)(COL)(KOR)(NZ)(EGY)]
2106.90 - Other As indicated at split subheading level
ex2106.90 (a) Sugar syrups, flavoured or
colouredCTH/CTSH, except from heading 17.02 Endorsed
ex2106.90 (b) Products containing over
50% by weight of milk solids[CTSH except from Chapter 4 and from
subheading 1901.90 (CAN)(US)]Submitted to CRO for decision
(Doc. 42.146, Issue 91).
[CTH (EC) (EGY) (CZ) (CH) (KOR)(MOR) (COL) (NZ) (MEX)]
[CTSH (SG) (HK) (JPN) (MAL)]
ex2106.90 (c) Concentrated juices fortified
with minerals or vitaminsCTSH except from heading 20.09 EndorsedG/RO/45/Ad d.8/Rev.2
Page 222
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex2106.90 (d) Other [CTH (EC) (EGY) (CZ) (CH) (KOR)
(MOR) (COL) (NZ)]Submitted to CRO for decision
(Doc. 42.146, Issue 93).
[CTSH except from Chapter 4 or  fromsubheading 1901.90; or change from
Chapter 4 or from subheading 1901.90provided supplementary criteria are met
(US)(CAN)]
[CTSH (SG) (HK) (JPN)(MAL)]G/RO/45/Ad d.8/Rev.2
Page 223CHAPTER 22
Chapter Note
[A de minimis of 10% is essential in heading 22.08 to allow for the use of alcoholic base products in the flavouring of distill ed spirits. (CAN)]     Submitted
to CRO for decision (Doc.42.146, Issue No.107).
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 22 Beverages, spirits and
vinegar
22.01 Waters, including natural
or artificial mineral waters
and aerated waters, not
containing added sugar orother sweetening matter
nor flavoured; ice and
snow.The origin of the goods shall be the country
in which the water, ice or snow classified
in this heading are obtained in their natural
stateBasket 1 (Endorsed by CRO).
2201.10 - Mineral waters and aerated
watersAs specified for heading
2201.90 - OtherG/RO/45/Ad d.8/Rev.2
Page 224
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
22.02 Waters, including mineral
waters and aerated waters,
containing added sugar orother sweetening matter or
flavoured, and other non-
alcoholic beverages, not
including fruit or vegetable
juices of heading No. 20.09.As specified for subheadings
2202.10 Waters, including mineral
waters and aerated waters,containing added sugar or
other sweetening matter or
flavouredAs specified for split subheading
ex2202.10 (a) Flavoured water containing
sugar or other sweetening
matter[The country of origin of the goods of this
split subheading shall be the country in
which the water is obtained in its natural
state (BRA) (CAN) (CZ) (EC) (EGY)
(MEX) (SEN)]
[CTH (CH) (HK) (KOR) (NZ) (PHI) (SG)(MAL) (JPN) (US) (NOR)]Submitted to CRO for decision
(Doc. 42.146, Issue 94).
x 2202.10(b) Other [The country of origin of the goods of thissplit subheading shall be the country in
which the water is obtained in its natural
state (BRA) (CAN) (CZ) (EC) (EGY)
(MEX) (SEN) (US) (JPN)]
[CTH (CH) (HK) (KOR) (NOR) (NZ)(PHI) (SG) (MAL)]Submitted to CRO for decision
(Doc. 42.146, Issue 94).
2202.90 Othe r As specified for split subheadingG/RO/45/Ad d.8/Rev.2
Page 225HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2202.90(a) Products containing over
50% by weight of milk solids[CC (MEX)]
[CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY][CTH, except from Chapter 4 or heading
19.01 (CAN)]
[CTH, except from Chapters 4, 20 and 21
(CH) (CZ) (EC)]
[CTH with supplementary criteria for thechange from Chapter 4, heading 19.01 or
20.09 or subheading 2106.90 (US)]Submitted to CRO for decision
(Doc.42.146, Issue 95).
ex 2202.90(b) Juices, fortified with
minerals or vitamins[CC (MEX)][CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY]
[CTH, except from Chapters 4, 20 and 21
(CH) (CZ) (EC)][CTH with supplementary criteria for the
change from Chapter 4, heading 19.01 or
20.09 or subheading 2106.90 (US)]
[CTSH, except from fortifying with
minerals and vitamins (CAN)]Submitted to CRO for decision
(Doc. 42.146, Issue 96).
ex 2202.90(c) Other [CC (MEX)]
[CTH (HK) (JPN) (KOR) (NZ) (SG)
(MAL) (EGY]
[CTH, except from Chapters 4, 20 and 21(CH) (CZ) (EC)]
[CTH with supplementary criteria for the
change from Chapter 4, heading 19.01 or
20.09 or subheading 2106.90 (US)]
[CTSH (CAN)]Submitted to CRO for decision
(Doc. 42.146, Issue 97).
22.03 Beer made from malt. CTH Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 226
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
22.04 Wine of fresh grapes,
including fortified wines;
grape must other than thatof heading No. 20.09.As specified for subheadings
2204.10 -Sparkling wine [The country of origin of the goods of this
subheading shall be the country in which
the grapes grew (CHI) (CZ) (EC) (NZ)
(KOR) (ARG)]
[CTH (CH) (EGY)]
[CTH, except from Chapter 8, or the originof the goods is the country in which at least
85% of the blend is originated, or, if less
than 85% of the blend is originated in a
single country, as a residual rule, the origin
of the goods is the country where the goodsare blended. (AUS)]
[CTSH (HK) (MEX) (US) (MAL)]
[CTSH, except from wines of subheadings
2204.21 or 2204.29, or the origin of the
goods is the country of blending provided
that not more than 25% by volume of the
blend is non-originating (CAN)][CTSH, except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 98 to 100).
- Other wine; grape must
with fermentation
prevented or arrested by
the addition of alcohol :
2204.21 --In containers holding 2 l or
lessAs specified for split subheadingG/RO/45/Ad d.8/Rev.2
Page 227HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2204.21(a) Wine (other than sparkling
wine) in containers holding 2
l or less[The country of origin of the goods of this
split subheading shall be the country in
which the grapes grew (CHI) (CZ) (EC)(NZ) (ARG)]
[CTH (CH) (EGY) (KOR)]
[CTH, except from Chapter 8,
or the origin of the goods is the country in
which at least 85% of the blend isoriginated,
or, if less than 85% of the blend is
originated in a single country, as a residual
rule, the origin of the goods is the country
where the goods are blended. (AUS)][CTSH (HK) (MAL) (MEX)]
[CTSHS, except from wines of subheading
2204.29 (US)]
[CTSH, except from wines of subheadings
2204.21 or 2204.29,or the origin of the goods is the country of
blending provided that not more than  25%
by volume of the blend is non-originating
(CAN)]
[CTSH, except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 98 to 100).G/RO/45/Ad d.8/Rev.2
Page 228
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2204.21(b) Grape must with
fermentation prevented or
arrested by the addition of
alcohol in containers holding
2 l or less[The country of origin of the goods of this
split subheading shall be the country in
which the grapes grew (CHI) (CZ) (EC)(NZ) (ARG)]
[CTH (CH) (EGY) (KOR) (US)]
[CTH, except from Chapter 8,
or the origin of the goods is the country in
which at least 85% of the blend isoriginated,
or, if less than 85% of the blend is
originated in a single country, as a residual
rule, the origin of the goods is the country
where the goods are blended. (AUS)][CTSH (HK) (MAL) (MEX)]
[CTSH, except from wines of subheadings
2204.21 or 2204.29,
or the origin of the goods is the country of
blending provided that not more than  25%by volume of the blend is non-originating
(CAN)]
[CTSH, except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]Submitted to CRO for decision
(Doc42.146, Issue 101).
2204.29 --Other As specified in the split subheadingG/RO/45/Ad d.8/Rev.2
Page 229HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2204.29(a) Wine (other than sparkling
wine) in containers holding
more than 2 l[The country of origin of the goods of this
split subheading shall be the country in
which the grapes grew (CHI) (CZ) (EC)(NZ)]
[CTH (CH) (EGY) (KOR) (ARG)]
[CTH, except from Chapter 8,
or the origin of the goods is the country in
which at least 85% of the blend isoriginated,
or, if less than 85% of the blend is
originated in a single country, as a residual
rule, the origin of the goods is the country
where the goods are blended. (AUS)][CTSH (CAN) (HK) (MAL) (MEX)]
[CTSH. except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]
[CTSH from wines of subheading 2204.21(US)]Submitted to CRO for decision
(Doc. 42.146, Issues 98 to 100).G/RO/45/Ad d.8/Rev.2
Page 230
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2204.29(b) Grape must with
fermentation arrested or
prevented by the addition of
alcohol in containers holding
more than 2 l[The country of origin of the goods of this
split subheading shall be the country in
which the grapes grew (CHI) (CZ) (EC)(NZ)]
[CTH (CH) (EGY) (KOR) (ARG) (US)]
[CTH, except from Chapter 8,
or the origin of the goods is the country in
which at least 85% of the blend isoriginated,
or, if less than 85% of the blend is
originated in a single country, as a residual
rule, the origin of the goods is the country
where the goods are blended. (AUS)][CTSH (CAN) (HK) (MAL) (MEX)]
[CTSH. except when the change results
only from putting into bottles or other
containers for retail sale (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issue 101).
2204.30 - Other grape must [The country of origin of the goods of this
subheading shall be the country in which
the grapes grew (CHI) (CZ) (EC) (NZ)]
[CTH (CAN) (CH) (EGY) (HK) (JPN)
(KOR) (MEX) (US) (MAL) (ARG)][CTH, except from Chapter 8 or
subheading 2009.60 (AUS)]Submitted to CRO for decision
(Doc. 42.146,Issue 101).
22.05 Vermouth and other wine
of fresh grapes flavoured
with plants or aromatic
substances.CTH Basket 1 (Endorsed by CRO).
2205.10 - In containers holding 2 l or
lessAs specified for heading
2205.10 - OtherG/RO/45/Ad d.8/Rev.2
Page 231HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
22.06 Other fermented beverages
(for example, cider, perry,
mead); mixtures offermented beverages and
mixtures of fermented
beverages and non-
alcoholic beverages, not
elsewhere specified orincluded.CTH Basket 1 (Endorsed by CRO).
22.07 Undenatured ethyl alcohol
of an alcoholic strength by
volume of 80 % vol or
higher; ethyl alcohol and
other spirits, denatured, of
any strength.As specified for subheadings
2207.10 - Undenatured ethyl alcohol
of an alcoholic strength by
volume of 80% vol or higher[The country of origin of the goods of this
subheading shall be the country in which
the sugar cane or beet, grapes or other
materials from which alcohol is produced
are obtained in their natural or unprocessed
state,  or
elimination of at least 80% of impurities, or
modification of the alcoholic strength by
concentration, distillation or any other
process (CR)]
[CTH (CAN) (NZ) (MAL) (FIJ) (GUA)]
[CTH, except from heading 22.08  (CH)
(CZ) (EC) (MEX) (US) (HK) (EGY)
(NOR)][CTH or change within subheading by
purification (KOR) (JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 103, 104).G/RO/45/Ad d.8/Rev.2
Page 232
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2207.20 - Ethyl alcohol and other
spirits, denatured, of any
strengthCTH, except from heading 22.08 Submitted to CRO for decision
(Doc. 42.146, Issues 102, 105).
22.08 Undenatured ethyl alcohol
of an alcoholic strength byvolume of less than 80 %
vol; spirits, liqueurs and
other spirituous beverages.As specified for subheadings
2208.20 - Spirits obtained by
distilling grape wine or grape
marc[CTH (CZ) (EC) (EGY) (KOR) (MAL)
(NOR) (FIJ)]
[CTH, except from heading 22.07 (CAN)
(CH) (MEX) (NZ)]
[CTSH, except from heading 22.07 (HK)]
[CTHS, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH or a change within the subheadingresulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
2208.30 - Whiskies [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)][CTH, except from heading 22.07 (CAN)
(CH) (MEX) (NZ)]
[CTSH, except from heading 22.07 (HK)]
[CTSH, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH, or a change within the subheadingresulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,107).G/RO/45/Ad d.8/Rev.2
Page 233HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2208.40 - Rum and tafia [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(NZ) (MAL)]
[CTH, except from heading 22.07 (CAN)
(CH) (MEX) (NZ) (BRA)]
[CTSH. except from heading 22.07 (HK)]
[CTSH, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH or a change within the subheadingresulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
2208.50 - Gin and Geneva [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)
[CTH, except from heading 22.07 (CAN)
(CH) (MEX) (NZ)][CTSH, except from heading 22.07 (HK)]
[CTSH, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH or a change within the subheading
resulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).G/RO/45/Ad d.8/Rev.2
Page 234
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2208.60 - Vodka [CTH (CZ) (EC) (EGY) (KOR) (NOR)
(MAL)]
[CTH, except from heading 22.07 (CAN)(CH) (MEX) (NZ)]
[CTSH, except from heading 22.07 (HK)
(US)]
[CTSH or a change within the subheading
resulting from blending and putting inbottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
2208.70 - Liqueurs and cordials [CTH (CZ) (EC) (KOR) (NOR) (MAL)
(EGY)]
[CTH, except from heading 22.07 (CAN)
(CH)  (MEX) (NZ)]
[CTSH, except from heading 22.07 (HK)][CTSH, except from subheading 2106.90
and heading 22.07 (US)]
[CTSH or a change within the subheading
resulting from blending and putting in
bottles or other containers for retail sale
(JPN)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
2208.90 - Other As specified for split subheading
ex 2208.90(a) Undenatured ethyl alcohol of
an alcoholic strength by
volume of less than 80 %
vol.[CTH (EGY) (KOR) (MAL)]
[CTH, except from heading 22.07 (EC)
(CZ) (NOR) (CAN) (CH) (MEX) (US)]
[CTSH (JPN)][CTSH, except from heading 22.07 (HK)
(NZ)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,).G/RO/45/Ad d.8/Rev.2
Page 235HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 2208.90(b) Kirschwasser and ratafia [CTH (EGY) (KOR) (MAL) (CZ) (EC)
(NOR)]
[CTH, except from heading 22.07 (CAN)(CH) (MEX)]
[CTSH (JPN)]
[CTSH, except from heading 22.07 (HK)
(NZ)]
[CTSH, except from subheading 2106.90
(US)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106,
107).
ex 2208.90(c) Other [CTH (EGY) (KOR) (MAL) (CZ) (EC)(NOR)]
[CTH, except from heading 22.07 (CAN)
(CH) (MEX) (US)]
[CTSH (JPN)]
[CTSH, except from heading 22.07(HK)(NZ)]Submitted to CRO for decision
(Doc. 42.146, Issues 102, 104, 106).
22.09 Vinegar and substitutes for
vinegar obtained from
acetic acid.[CTH (CAN) (CH) (HK) (JPN) (KOR)
(MEX) (NZ) (PHI) (SEN) (US) (MAL)]
[CTH, except from subheading 2915.21(EGY)]
[CTH, except from heading 11.07, 22.03,
22.04, 22.06, 22.07, 22.08 or 29.15 (EC)]Submitted to CRO for decision
(Doc. 42.146, Issue 108).G/RO/45/Ad d.8/Rev.2
Page 236
CHAPTER 23
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 23 Residues and waste from the
food industries; prepared
animal fodder
23.01 Flours, meals and pellets, of
meat or meat offal, of fish or ofcrustaceans, molluscs or other
aquatic invertebrates, unfit for
human consumption; greavesCTH Basket 1 (Endorsed by CRO).
2301.10 - Flours, meals and pellets, of
meat or meat offal; greavesAs specified for heading
2301.20 - Flours, meals and pellets, of
fish or of crustaceans, molluses
or other aquatic invertebrates
23.02 Bran, sharps and other
residues, whether or not in the
form of pellets, derived fromthe sifting, milling or other
working of cereals or of
leguminous plantsCTH Basket 1 (Endorsed by CRO).
2302.10 - Of maize (corn) As specified for heading
2302.20 - Of riceG/RO/45/Ad d.8/Rev.2
Page 237HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2302.30 - Of wheat As specified for heading
2302.40 - Of other cereals
2302.50 - Of leguminous plants
23.03 Residues of manufacture and
similar residues, beet-pulp,bagasse and other waste of
sugar manufacture, brewing or
distilling dregs and waste,
whether or not in the form of
pelletsCTH Basket 1 (Endorsed by CRO).
2303.10 - Residues of starch manufacture
and similar residuesAs specified for heading
2303.20 - Beet-pulp, bagasse and other
waste of sugar manufacture
2303.30 - Brewing or distilling dregs and
waste
23.04 Oil-cakes and other solid
residues, whether or not
ground or in the form of
pellets, resulting from the
extraction of soyabean oilCTH Basket 1 (Endorsed by CRO).
23.05 Oil-cake and other solid
residues, whether or not
ground or in the form of
pellets, resulting from theextraction of ground-nut oilCTH Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 238
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
23.06 Oil-cake and other solid
residues, whetehr or not
ground or on the form ofpellets, resulting from the
extraction of vegetable fats or
oils, other than those of
heading
N° 23.04 or 23.05CTH Basket 1 (Endorsed by CRO).
2306.10 - Of cotton seeds As specified for heading
2306.20 - Of linseed
2306.30 - Of sunflower seeds
2306.40 - Of rape or colza seeds
2306.50 - Of coconut or copra
2306.60 - Of palm nuts of kernels
2306.70 - Of maize (corn) germ
2306.90 - Other
23.07 Wine lees; argol CTH Basket 1 (Endorsed by CRO).
23.08 Vegetable materials and
vegetable waste, vegetable
residues and by-products,
whether or not in the form ofpellets, of a kind used in
animal feeding, not elsewhere
specified or included.CTH
2308.10 - Acorns and horse-chestnuts As specified for heading
2308.90 - Other
23.09 Preparations of a kind used in
animal feeding.As specified for subheadings
2309.10 - Dog or cat food, put up for
retail saleCTH Basket 1 (Endorsed by CRO).
2309.90 - Other As specified for split subheadingG/RO/45/Ad d.8/Rev.2
Page 239HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex2309.90(a) Products containing over 50 %
by weight of milk solids[CTH (CH) (CZ) (EC) (HK) (JPN)
(KOR) (NZ) (EGY)]
[CTSH, except from Chapter 4 or heading19.01 (CAN) (US) (MEX)]Submitted to CRO for decision
(Doc. 42.146, Issue 110).
ex2309.90(b) Other CTH Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 240
CHAPTER 24
Chapter Note
[For the purposes of headings 24.01 and 24.03, any deliberate and pr oportionally controlled mixing or blending of tobacco resul ting in a product with a
determinated composition confers origin. (SEN)]    Submitted to CRO for decision (Doc.OC0028, Issue No.125)
[Criteria to apply Appendix 2, Rule 2(g)]
The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule2(g) for this Chapter are:
[total value of the components, taking account of the related transformation operations  (CH)][weight or volume criterion, as applicable  (NZ)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 24 Tobacco and manufactured
tobacco substitutes
24.01 Unmanufactured tobacco;
tobacco refuse.As specified for subheadings
2401.10 - Tobacco, not stemmed/stripped The origin of the goods shall be the
country in which the tobacco and tobacco
substitutes of this subheading are obtained
in their natural or unprocessed stateBasket 1 (Endorsed by CRO).
2401.20 - Tobacco, partly or wholly
stemmed/strippedThe origin of the goods shall be the
country in which the tobacco and tobacco
substitutes of this subheading are obtainedin their natural or unprocessed stateBasket 1 (Endorsed by CRO).
2401.30 Tobacco refuse CTSH Endorsed
24.02 Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of
tobacco substitutes.CTH Basket 1 (Endorsed by CRO).G/RO/45/Ad d.8/Rev.2
Page 241HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2402.10 - Cigars, cheroots and cigarillos,
containing tobaccoAs specified for heading
2402.20 - Cigarettes containing tobacco
2402.90 - Other
24.03 Other manufactured tobacco
and manufactured tobacco
substitutes; "homogenised" or
"reconstituted" tobacco;
tobacco extracts and essences.CTH Basket 1 (Approved by CRO).
2403.10 - Smoking tobacco, whether or
not containing tobacco
substitutes in any proportionAs specified for heading
- Other
2403.91 -- “Homogenised” or
“reconstituted” tobacco
2403.99 -- Other
__________