G/RO/45/Add.15
Page 426
CHAPTER 86
[Chapter Notes][Chapter Rules][Legal Notes]:
For the purposes of this chapter:
[1. Limitations on change of classification rules:  (US)]
[[Notwithstanding the product specific rules in the matrix,] where a change of classification  (i.e., change of heading, subheading, split heading or split
subheading) results from one of the following circumstan ces, origin shall be determined as indicated:  (US)]
[Where satisfaction of the rules of this Appendix results solely  from the following circumstances, origin shall be determined a s indicated [herein] [in
Appendix].  (Alternative US Text)]
A. Disassembly
Disassembly operations, including those which result in a change  of tariff classification, shall not be considered origin confe rring.    (Basket 1)
[(1) A change of classification which results from the disassembly  of the good that can perform its original purpose shall not b e considered as
the change required by the rule set forth in the matrix.  The pa rts recovered from the good shall retain the country of origin of the good
prior to disassembly.  (US)   ( Issues Nos.11 and 12 )
[(2) A change of classification which results from the disassembly of the good that cannot perform its original purpose without being restored
or repaired shall not be considered as the change required by th e rule set forth in the matrix.  The country of origin of the r ecovered parts
shall be (one among the following options (US):]   ( Issues Nos.11 and 12 )
[(a) the country where the parts are recovered;]  (SEN)
[(b) the country of origin of the good from which the parts are recovered;]  (CAN)[(c) the initial country of origin of the parts.]  (IND)
[Reassembly of disassembled parts:   ( Issue No.13 )G/RO/45/Add.15
Page 427A good reassembled from disassembled parts shall have origin in the country where the good satisfy the rule set forth in the ma trix.  If the country of origin
is not determined by the rule set forth in the matrix, [Note][Rule] [a [general] [final] residual rule]  2 shall apply. (CH)]
B. Packaging or repackaging   ( Issue No.6 )
[Where a change in classification results from packaging or repa ckaging the origin of the good shall be the origin prior to suc h packaging or repackaging.
(US) (AUS) (SEN)]
C. Application of HS GIR 2(a) - Collection of parts into kits   ( Issues Nos.4 and 5 )
[Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collectio ns of parts that are presented
as unassembled articles of another heading or subheading the indivi dual parts shall retain their origin prior to such collectio n.  (For goods assembled from
collections of parts, Note 2.C shall apply.)  (US) (AUS)]
[A change of classification which results from the application of Rule 2(a) of the General Rules for the Interpretation of the HS (GIR 2(a)), with respect to
a collection of parts, shall not be considered as the change required by the rule set forth in the matrix. (Sec)]
[A good assembled from a collection of parts that are classified by  virtue of the application of GIR 2(a) in the same heading o r subheading as the good shall
have origin in the country where, subject to paragraph [next], the relevant rule or note set out in the Appendix is satisfied.
The change of classification that may be required by the relevant rule in the matrices is considered to have taken place in the  country in which the good is
assembled from the collection of parts.]  (JPN) (CAN) (HK) (CH)
D. Functional units   ( Issue No.7 )
[Where a change in classification results from the application of note 4 to Section XVI of the HS to separately packaged goods presented together in a
single shipment the separately packaged goods shall retain  their origin prior to such presentation. (US) (JPN) (AUS)]
E. Change of use   ( Issue No.9 )
[A change of classification which results from the change of use of the good shall not be considered as the change required by the rule set forth in the
matrix. (SEN)]G/RO/45/Add.15
Page 428
F. Recertification or retesting of articles   ( Issue No.10)
[A change of classification which results from the recertification or retesting of the good shall not be considered as the chan ge required by the rule set forth
in the matrix. (Sec)]
G. Degradation of goods by ageing or consumption or any other reason   ( Issue No.8 )
[[Unless otherwise provided] a change of classification which resu lts from degradation of the good by ageing or consumption or any other reason shall not
be considered as the change required by the rule set forth in the matrix. (SEN)]
[Origin Conferring Primary Rules (Sec)]:  (SG) (IND)   ( Issue No.1 )
[A. Goods of this chapter that are not wholly the product of one country shall be deemed to originate in the last country where one of the following
occurs:
(a) Non-originating materials undergo a change of classification from any other sub-heading, including a sub-heading of the same  heading
(CTSH); or from any other heading (CTH) as indica ted in the specific headings or subheadings;  or
(b)         Obtaining goods from parts by assembly, including sub-assembly, shall be considered as reflecting last substa ntial transformation; or
(c) Process (such as mounting of integrated circuits) as defined for the specific headings or subheadings which result in new ch aracteristics or
use in the finished product.  (SG)]
[B. An assembly operation resulting in a new good having new characteristics is considered to be substantial transformation.  (I ND) (MOR) (SEN for
Chapters 84 to 86 only)]
[C. For the purposes of Chapter 87 the following goods, when asse mbled and finished, shall originate in the country where assemb ly and finishing
results in a change of subheading:
(a) Bumpers;(b) Air bag systems (including inflators and modules);
(c) Body assemblies ;G/RO/45/Add.15
Page 429(d) Brakes and servo-brakes;
(e) Gear boxes and similar gear assemblies;(f) Axles, whether or not provided with other transmission components;(g) Wheels;(h) Suspension shock-absorbers;
(ij) Vehicle suspension assemblies;
(k) Radiators;(l) Silencers and exhaust pipes;(m) Clutches;(n) Steering wheels, steering columns and steering boxes;(o) Handle bar assemblies; and
(p) Chassis or frame assemblies. (US) ]
2-2. [Additional and residual (US) ] [Origin Conferring Primary (Sec)]  rules :
[When neither the product specific rules provided in the matrix nor legal note 1 above are determinant of origin, the following  shall apply: (US)]
[A. Goods produced from forged or cast blanks   (US) (CH) (AUS)  ( Issue No.2 )
Where goods are produced from forged or cast blanks which had the essential character of the complete or finished goods and wer e classifiable, by
application of HS General Interpretative Rule 2(a), in the same heading or subheading as the complete or finished goods:
(1) Provided the following criteria are met, the country of origin of the goods shall be the country in which the blank was fini shed: (US) (CH) (AUS)G/RO/45/Add.15
Page 430
(a) In its imported prefinished condition, the blank was not capable of functioning for its ultimate use and was not advanced be yond cleaning
or working to remove flash, sprues, burrs or similar excess material, [and (US)] (AUS)
(b) In the country in which the goods were finished: (US) (CH)
(i) The blank was configured to final shape by the removal of mate rial (other than merely by honing or polishing or both), or by
bending, hammering, pressing, stamping or similar forming process; and  (US) (CH)
(ii) The blank underwent one or more of the following processes:
1. [Hardening to a minimum hardness of 38 degrees Rockwell C [or Vickers H-V-3-70] or equivalent standard of hardness; (US)]
[Heat treatment or thermochemical treatment, su ch as glowing, tempering, hardening; (CH)] or
2. Assembly with five or more parts (other than parts of general use as defined in [Note 2 to Section XV or similar parts of pla stic (Chapter 39) (US)]
[Note 1(g) to Section XVI of the HS (CH)]); or  (US) (CH)
3. Surface treatment, such as coating, compressin g, condensing, impregnating or insulating; (CH)
(2) If the criteria of subparagraph (a) above are not satisfied, the country of origin of the goods shall be the country of orig in of the blank.  (US) (CH)
(AUS)]
[B. Finished goods or parts  produced from unfinished goods or parts, other than blanks:  (CH)  ( Issue No.3 )
Whenever the change of classification rules set out for goods of  chapters 84 to 90 and 93 are not determinant of the country of  origin of the good, the
following substantial transformation rules are to be applied:
(a) A finished good or part produced from a non-originating unfinished good or part classified in the same heading or subheading  as the
finished good or part shall originate in the country in which the good or part was finished, provided:
(i) the unfinished good or part is not functioning for its ultimate use in its imported condition and has undergone at least two  or more
of the following processes:
- assembly by built-up such as but not limited to welding, sold ering, shrinking, bolting, glueing, fitting, fixing, spooling,
winding, connecting, wiring, coupling; orG/RO/45/Add.15
Page 431- heat treatment or thermochemical treatment such as glowing, tempering, hardening; or
- treatment for the purpose of shaping, fo rming such as cold or warm forming; or
- mechanical treatment, refining of form-, positional- and surfac e tolerances of functional finished shapes such as turning,
milling, drilling, broaching, grinding, polishing, honing, eroding; or
- surface treatment such as coating, compressing, condensing,  impregnating (excluding temporary conservation for transport
and/or storage purpose), insulating; or
- system engineering, software-development and application;and
(ii) The finished good or part has undergone final testing such as but not limited to balancing, spinning, voltage testing, perf ormance-
or isolation test.
(b) A finished good or part, produced from a non-originating good or part, classified in the same subdivision as the finished go od or part which
do not satisfy the conditions mentioned in Rule 2.B(a) above shall originate in the country contributing most to the product in  terms of total
value of parts (including an unfinished good) and related processing activities.” (CH)]
[C. [Other (US) ] [Chapter Residual Rules (Sec)] :   (Issue No.1 )
Where neither the product specific rules in the matrix nor the preceding legal notes are determinant of origin, the following s hall apply:  (US) (CH) (AUS)
(TUR for ex 8471.60(a) for split subheadings (A) and (B) only)
(1) Goods produced by assembly of 5 or more parts (other than parts of general use, as defined in [Note 2 to Section XV or simil ar parts of plastic
(Chapter 39) (US)] [note 1(g) to Section XVI of the HS (AUS)]) sh all have origin in the country of assembly, or (US) (AUS) (TUR  for ex 8471.60(a) for
split subheadings (A) and (B) only)
(2) Goods produced as a result of processing non-originating components into a device or apparatus capable of performing one or more new
mechanical or electrical functions shall have origin in the coun try of such processing, or (US) (TUR for ex 8471.60(a) for spli t subheadings (A) and (B)
only)G/RO/45/Add.15
Page 432
(3) [Residual rule ].— Goods produced by the assembly of less than 5 parts (other than parts of general use, as defined in Note 2 to Section XV of the
HS or similar parts of plastic (Chapter 39)), and one or more of  whose parts (other than parts of general use, as defined in [N ote 2 to Section XV of the HS
or similar parts of plastic (Chapter 39) (US)] [note 1(g) to Se ction XVI of the HS (AUS)]) satisfies the requirements for origi n in the country of assembly,
shall have origin in the country of assembly. (US) (AUS) (TUR for ex 8471.60(a) for split subheadings (A) and (B) only)
(4) [For the purposes of Paragraph 2.C above (Sec)] the following shall not be considered origin conferring operations:
(i) the attachment of machinery to  a base; (US) (CH) (JPN) (AUS)
(ii) the [installation (US)] [attachment (JPN)] of machinery or a pparatus into cabinets or similar encasements; (US) (CH) (JPN) (AUS)
(iii) the attachment of parts of general use (as defined in [Note 2 to Section XV of the HS or similar parts of plastic (Chapter  39) (US)] [note
1(g) to Section XVI of the HS (CH) (JPN) (AUS)]); (US) (CH) (JPN) (AUS)
(iv) the attachment of handles, dials, knobs, hand cranks, an d other consumer-operated controls; (US) (CH) (JPN) (AUS)
the attachment of a power cord, [change of mains voltage/frequenc y by adding transformer, adapter or converter (TUR)] (US) (CH)  (AUS)
(vi) installation of batteries, accumulators, [sensors, thermostats (TUR)] or [other (US)] [similar (JPN)] articles not designed  to [or supplied
(deletion proposed by US)] become a permanen t part of the good; (US) (CH) (JPN) (AUS)
(vii) the attachment of accessories or parts (including printed circuits with components assembled thereon), which serve only to  enhance the
operation of the machine or device; (US) (AUS)
(viii) presetting, adding, changing parameters and settings of a programme in a machine, equipment or electronic equipment; (TUR )
(ix) Adding manuals, warranty cards, conformance certificates to sta ndards with or without test, adding brand, name and/or model  labels or
relabeling; (TUR)
(x) Loading new software, version or different user language; (TUR)]
[3. Product specific residual rules  (US)  ( Issue No.77 – OC0023E2 )G/RO/45/Add.15
Page 433Chapter 87
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of safety seat belts of heading 87.08 that were assembled from narrow woven fabrics of heading 58.06 is  the country where
the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, the origin of the g ood is the country in which the
textile fabric that predominates by weight was formed.
Chapter 88
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of a parts of and accessories to parach utes (including dirigible parachutes and paragliders) and rotoch utes of heading 88.04 is
the country where the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, t he origin of such good is the
country in which the textile fabric that predominates by weight was formed.]
4. Criteria to apply the residual rules of Appendix 2, Rule 2   ( Architecture, Issue No.1 )
The criteria to apply the residual rules of Appendix 2, Rule 2 for Chapters 84 to 90 are:
(a) value  (EC);
(b) number of units or components  (US);(c) essential characters  (CAN);(d) essential characters for Chapters 84 and 85;  weight for Chapters 86 to 90  (JPN);(e) total value of parts (including unfinished goods) and the related processing activities  (CH).G/RO/45/Add.15
Page 434
5. Definitions   ( Issue No.2 )
(a) [The term “blank” means an article, not ready for direct use, ha ving the approximate shape or outline of the finished article o r part, and
which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preform s of plastics
being intermediate products having tubular shape, with one closed  end and one open end threaded to secure a screw type closure,  the
portion below the threaded end being intended to be expanded to a desired size and shape.] (Sec)
6. Method of calculating the ad valorem percentage prescribed in Origin Criteria:   (EC)   ( Issue No.1 )
For the purposes of calculating the percentage of the value added requested:
(a) The term “ex works price” shall mean the price paid for the product obtained to the manufacturer in whose undertaking the la st working or
processing is carried out.  The ex-works price shall include the value of all materials used in manufacture and all costs (mate rial costs as
well as other costs) effectively incurred by the manufacturer.  Internal taxes which are, or may be, repaid when such product i s exported or
commercial price reductions shall not be taken into account.
(b) The terms “value acquired as a result of working and processing” and “incorporation of parts originating in the country of m anufacture”
shall mean the increase in value resulting from the assembly its elf, together with any preparatory, finishing and checking oper ations, and
from the incorporation of any parts originating in the country where the operations were carried out, including profit and gene ral costs
borne in that country as a result of these operations.G/RO/45/Add.15
Page 435HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
Chapter 86 Railway or tramway
locomotives, rolling-stock
and parts thereof; railway
or tramway track fixtures
and fittings and parts
thereof; mechanical(including electro-
mechanical) traffic
signalling equipment of allkindsAs indicated at the heading or subheading
levelG/RO/45/Add.15
Page 436
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
86.01 Rail locomotives powered
from an external source ofelectricity or by electricaccumulators.[CTH] (JPN) (CH) (CAN) (MEX) (US) (KOR)
(SG) (AUS)
[CTH, except from heading 86.07; or
Manufacture where the increase in value
acquired as a result of working and processing,
and if applicable, the incorporation of parts
originating in the country of manufacturerepresents at least 45 % of the ex-works price
of the product.  Hereinafter referred to as
“CTH, except from 86.07; or 45% value-addedrule” ] (EC)
[Manufacturing where the increase in value
acquired as a result of working and processing,
and if applicable, the incorporation of partsoriginating in the country of manufacture
represents at least 60% of the product.
Hereinafter referred to as “60% value addedrule”]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
8601.10 - Powered from an external
source of electricityAs indicated at the heading level
8601.20 - Powered by electric
accumulatorsG/RO/45/Add.15
Page 437HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
86.02 Other rail locomotives;
locomotive tenders.[CTH] (JPN) (CH) (CAN) (MEX) (US) (KOR)
(SG) (AUS)
[CTH, except from heading 86.07; or 45%
value-added rule] (EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
8602.10 - Diesel-electric locomotives As indicated at the heading level
8602.90 - Other
86.03 Self-propelled railway or
tramway coaches, vans and
trucks, other than those of
heading No. 86.04.[CTH] (JPN) (CH) (CAN) (MEX) (US) (KOR)
(SG) (AUS)
[CTH, except from heading 86.07; or 45%
value-added rule] (EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
8603.10 - Powered from an external
source of electricityAs indicated at the heading level
8603.90 - Other
86.04 Railway or tramway
maintenance or service
vehicles, whether or not
self-propelled (for example,workshops, cranes, ballast
tampers, trackliners,
testing coaches and trackinspection vehicles).[CTH] (JPN) (CH) (CAN) (MEX) (US) (KOR)
(SG) (AUS)
[CTH, except from heading 86.07; or 45%
value-added rule] (EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13G/RO/45/Add.15
Page 438
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
86.05 Railway or tramway
passenger coaches, not self-propelled; luggage vans,
post office coaches and
other special purpose
railway or tramway
coaches, not self-propelled(excluding those of headingNo. 86.04)[CTH] (JPN) (CH) (CAN) (MEX) (US) (KOR)
(SG) (AUS)
[CTH, except from heading 86.07; or 45%
value-added rule] (EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
86.06 Railway or tramway goods
vans and wagons, not self-propelled.[CTH] (JPN) (CH) (CAN) (MEX) (US) (KOR)
(SG) (AUS)
[CTH, except from heading 86.07; or 45%
value-added rule] (EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
8606.10 - Tank wagons and the like As indicated at the heading level
8606.20 - Insulated or refrigerated
vans and wagons, other
than those of subheadingNo. 8606.10
8606.30 - Self-discharging vans and
wagons, other than those of
subheading No. 8606.10 or8606.20
-O t h e r  :
8606.91 -- Covered and closedG/RO/45/Add.15
Page 439HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
8606.92 -- Open, with non-
removable sides of aheight exceeding 60 cm
8606.99 -- Other
86.07 Parts of railway or
tramway locomotives orrolling-stock.As indicated at the subheading and split
subheading level
- Bogies, bissel-bogies, axles
and wheels, and partsthereof :
8607.11 -- Driving bogies and bissel-
bogies[CTSH, except from headings 86.01 through
86.06 or subheading 8607.12]  (JPN)
[CTSH, except from subheading 8607.12]
(CAN)
[CTSH] (MEX) (US) (CH) (SG) (AUS)
[CTH] (EC) (KOR)[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13G/RO/45/Add.15
Page 440
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
8607.12 -- Other bogies and bissel-
bogies[CTSH, except from headings 86.01 through
86.06 or subheading 8607.11]  (JPN)
[CTSH, except from subheading 8607.11]
(CAN)
[CTSH] (MEX) (US) (CH) (SG) (AUS)
[CTH] (EC) (KOR)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
8607.19 -- Other, including parts [CTSH, except from headings 86.01 through
86.06]  (JPN)
[CTH / CTSHS: Proposals as specified for split
subheadings] (CH) (SG) (AUS)
[CTH / CTSHS: Proposals as specified for split
subheadings]  (CAN)
[CTSH] (MEX)[CTH / CTSHS: Proposals as specified for split
subheadings] (US)
[CTH] (EC) (KOR)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
(A)ex8607.19(a)-- Axles and [or] wheels
[CTSHS] (CH) (SG) (AUS) Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.19(b) -- Other [CTH] (CH) (SG) (AUS)G/RO/45/Add.15
Page 441HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
(B)
ex8607.19(a) -- Axles, wheels and [or]
[combinations thereof
(CAN)] [axle and wheel
assembly (US)][CTSHS] (CAN) (US)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.19(b) -- Other [CTH] (US) (CAN)
- Brakes and parts thereof :
8607.21 -- Air brakes and parts
thereof[CTH, except from headings 86.01 through
86.06 or subheading 6813.10]  (JPN)
[CTH / CTSHS: Proposals as specified for split
subheadings] (CH) (CAN) (US)(KOR) (SG)(AUS)
[CTH] (MEX)(EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.21(a) -- Air brakes [CTSHS] (CAN) (US)(KOR)(CH) (SG) (AUS) Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.21(b) -- Other [CTH] (CH) (CAN) (US) (KOR) (SG) (AUS)G/RO/45/Add.15
Page 442
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
8607.29 -- Other [CTH, except from headings 86.01 through
86.06 or subheading 6813.10]  (JPN)
[CTH / CTSHS: Proposals as specified for split
subheadings] (CH) (US) (KOR) (SG) (AUS)
[CTH] (CAN) (MEX) (EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.29(a) -- Other brakes [CTSHS] (US) (KOR) (CH) (SG) (AUS) Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.29(b) -- Other [CTH] (CH) (US) (KOR) (SG) (AUS)
8607.30 - Hooks and other coupling
devices, buffers, and parts
thereof[CTH, except from headings 86.01 through
86.06] (JPN)
[CTH / CTSHS: Proposals as specified for split
subheadings] (CH) (CAN) (SG) (AUS)
[CTH] (MEX)(EC)(KOR)
[CTSH] (US)[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.30(a) - Hooks and other coupling
devices, buffers[CTSHS] (CAN) (CH) (SG) (AUS) Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.30(b) - Other [CTH] (CH) (CAN) (SG) (AUS)
-O t h e r  :G/RO/45/Add.15
Page 443HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
8607.91 -- Of locomotives [CTH, except from headings 86.01 through
86.06] (JPN)
[CTH / CTSHS: Proposals as specified for split
subheadings] (CH)
[CTH] (CAN) (MEX) (EC) (KOR) (SG)
(AUS)
[CTSH] (US)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.91(a) -- Other parts of locomotives [CTSHS] (CH) Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex8607.91(b) -- Other [CTH] (CH)
8607.99 -- Other [CTH, except from headings 86.01 through
86.06]  (JPN)
[CTH] (CH) (CAN) (MEX) (EC) (KOR) (SG)
(AUS)
[CTSH] (US)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13G/RO/45/Add.15
Page 444
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
86.08 Railway or tramway track
fixtures and fittings;mechanical (including
electro-mechanical)
signalling, safety or traffic
control equipment for
railways, tramways, roads,inland waterways, parking
facilities, port installations
or airfields; parts of theforegoing.[CTH] (JPN) (MEX)
[CTH / CTSH: Proposals as specified for split
headings] (CH) (CAN) (US) (KOR) (SG)(AUS)
[CTH; or 45% value-added rule] (EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex 86.08 (a) Railway or tramway track
fixtures and fittings;
mechanical (including
electro-mechanical)
signalling, safety or traffic
control equipment for
railways, tramways, roads,
inland waterways, parking
facilities, port installations or
airfields[CTHS] (CAN) (US) (KOR) (CH) (SG) (AUS) Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13
ex 86.08 (b) Other [CTH] (CH) (CAN) (US) (KOR) (SG) (AUS)G/RO/45/Add.15
Page 445HS Code
numberDescription of goods Primary Rule Notes Comments
AB C DE
86.09 Containers (including
containers for the transportof fluids) specially designed
and equipped for carriage
by one or more modes oftransport.[CTH, except from headings 73.09 through
73.11] (JPN) (US) (AUS)
[CTH] (CAN) (MEX) (KOR) (CH) (SG)
(IND)
[CTH; or 45% value-added rule] (EC)
[60% value added rule]  (BRA)Submitted to CRO for
decision
Issues Nos.1 to 6, 8to 13,
68G/RO/45/Add.15
Page 446
Chapters 87
[Chapter Notes][Chapter Rules][Legal Notes]:
For the purposes of this chapter:
[1. Limitations on change of classification rules:  (US)]
[[Notwithstanding the product specific rules in the matrix,] where a change of classification  (i.e., change of heading, subheading, split heading or split
subheading) results from one of the following circumstan ces, origin shall be determined as indicated:  (US)]
[Where satisfaction of the rules of this Appendix results solely  from the following circumstances, origin shall be determined a s indicated [herein] [in
Appendix].  (Alternative US Text)]
A. Disassembly
Disassembly operations, including those which result in a change  of tariff classification, shall not be considered origin confe rring.    (Basket 1)
[(1) A change of classification which results from the disassembly  of the good that can perform its original purpose shall not b e considered as the
change required by the rule set forth in the matrix.  The part s recovered from the good shall retain the country of origin of t he good prior to disassembly.
(US)   ( Issues Nos.11 and 12 )
[(2) A change of classification which results from the disassembly of the good that cannot perform its original purpose without being restored or
repaired shall not be considered as the change required by the rule set forth in the matrix.  The country of origin of the reco vered parts shall be (one among
the following options (US):]   ( Issues Nos.11 and 12 )
[(a) the country where the parts are recovered;]  (SEN)
[(b) the country of origin of the good from which the parts are recovered;]  (CAN)[(c) the initial country of origin of the parts.]  (IND)
[Reassembly of disassembled parts:   ( Issue No.13 )G/RO/45/Add.15
Page 447A good reassembled from disassembled parts shall have origin in the country where the good satisfy the rule set forth in the ma trix.  If the country of origin
is not determined by the rule set forth in the matrix, [Note][Rule] [a [general] [final] residual rule]  2 shall apply. (CH)]
B. Packaging or repackaging   ( Issue No.6 )
[Where a change in classification results from packaging or repa ckaging the origin of the good shall be the origin prior to suc h packaging or repackaging.
(US) (AUS) (SEN)]
C. Application of HS GIR 2(a) - Collection of parts into kits   ( Issues Nos.4 and 5 )
[Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collectio ns of parts that are presented
as unassembled articles of another heading or subheading the indivi dual parts shall retain their origin prior to such collectio n.  (For goods assembled from
collections of parts, Note 2.C shall apply.)  (US) (AUS)]
[A change of classification which results from the application of Rule 2(a) of the General Rules for the Interpretation of the HS (GIR 2(a)), with respect to
a collection of parts, shall not be considered as the change required by the rule set forth in the matrix. (Sec)]
[A good assembled from a collection of parts that are classified by  virtue of the application of GIR 2(a) in the same heading o r subheading as the good shall
have origin in the country where, subject to paragraph [next], the relevant rule or note set out in the Appendix is satisfied.
The change of classification that may be required by the relevant rule in the matrices is considered to have taken place in the  country in which the good is
assembled from the collection of parts.]  (JPN) (CAN) (HK) (CH)
D. Functional units   ( Issue No.7 )
[Where a change in classification results from the application of note 4 to Section XVI of the HS to separately packaged goods presented together in a
single shipment the separately packaged goods shall retain  their origin prior to such presentation. (US) (JPN) (AUS)]
E. Change of use   ( Issue No.9 )
[A change of classification which results from the change of use of the good shall not be considered as the change required by the rule set forth in the
matrix. (SEN)]G/RO/45/Add.15
Page 448
F. Recertification or retesting of articles   ( Issue No.10)
[A change of classification which results from the recertification or retesting of the good shall not be considered as the chan ge required by the rule set forth
in the matrix. (Sec)]
G. Degradation of goods by ageing or consumption or any other reason   ( Issue No.8 )
[[Unless otherwise provided] a change of classification which resu lts from degradation of the good by ageing or consumption or any other reason shall not
be considered as the change required by the rule set forth in the matrix. (SEN)]
[Origin Conferring Primary Rules (Sec)]:  (SG) (IND)   ( Issue No.1 )
[A. Goods of this chapter that are not wholly the product of one country shall be deemed to originate in the last country where one of the following
occurs:
(a) Non-originating materials undergo a change of classification from any other sub-heading, including a sub-heading of the same  heading
(CTSH); or from any other heading (CTH) as indica ted in the specific headings or subheadings;  or
(b)         Obtaining goods from parts by assembly, including sub-assembly, shall be considered as reflecting last substantial transformation; or
(c) Process (such as mounting of integrated circuits) as defined for the specific headings or subheadings which result in new ch aracteristics or
use in the finished product.  (SG)]
[B. An assembly operation resulting in a new good having new characteristics is considered to be substantial transformation.  (I ND) (MOR) (SEN for
Chapters 84 to 86 only)]
[C. For the purposes of Chapter 87 the following goods, when asse mbled and finished, shall originate in the country where assemb ly and finishing
results in a change of subheading:
(a) Bumpers;(b) Air bag systems (including inflators and modules);(c) Body assemblies ;G/RO/45/Add.15
Page 449(d) Brakes and servo-brakes;
(e) Gear boxes and similar gear assemblies;
(f) Axles, whether or not provided with other transmission components;
(g) Wheels;(h) Suspension shock-absorbers;(ij) Vehicle suspension assemblies;(k) Radiators;(l) Silencers and exhaust pipes;
(m) Clutches;
(n) Steering wheels, steering columns and steering boxes;(o) Handle bar assemblies; and(p) Chassis or frame assemblies. (US) ]
2-2. [Additional and residual (US) ] [Origin Conferring Primary (Sec)]  rules :
[When neither the product specific rules provided in the matrix nor legal note 1 above are determinant of origin, the following  shall apply: (US)]
[A. Goods produced from forged or cast blanks   (US) (CH) (AUS)  ( Issue No.2 )
Where goods are produced from forged or cast blanks which had the essential character of the complete or finished goods and wer e classifiable, by
application of HS General Interpretative Rule 2(a), in the same heading or subheading as the complete or finished goods:G/RO/45/Add.15
Page 450
(1) Provided the following criteria are met, the country of origin of the goods shall be the country in which the blank was fini shed: (US) (CH) (AUS)
(a) In its imported prefinished condition, the blank was not capable of functioning for its ultimate use and was not advanced be yond cleaning
or working to remove flash, sprues, burrs or similar excess material, [and (US)] (AUS)
(b) In the country in which the goods were finished: (US) (CH)
(i) The blank was configured to final shape by the removal of mate rial (other than merely by honing or polishing or both), or by
bending, hammering, pressing, stamping or similar forming process; and  (US) (CH)
(ii) The blank underwent one or more of the following processes:
1.[Hardening to a minimum hardness of 38 degrees Rockwell C [or Vickers H-V-3-70] or equivalent standard of hardness; (US)]
[Heat treatment or thermochemical treatment, su ch as glowing, tempering, hardening; (CH)] or
2. Assembly with five or more parts (other  than parts of general use as defined in [Note 2 to Section XV or similar parts of
plastic (Chapter 39) (US)] [Note 1(g) to Se ction XVI of the HS (CH)]); or  (US) (CH)
3. Surface treatment, such as coating, compressin g, condensing, impregnating or insulating; (CH)
(2) If the criteria of subparagraph (a) above are not satisfied, the country of origin of the goods shall be the country of orig in of the blank.  (US) (CH)
(AUS)]
[B. Finished goods or parts  produced from unfinished goods or parts, other than blanks:  (CH)  ( Issue No.3 )
Whenever the change of classification rules set out for goods of  chapters 84 to 90 and 93 are not determinant of the country of  origin of the good, the
following substantial transformation rules are to be applied:
(a) A finished good or part produced from a non-originating unfinished good or part classified in the same heading or subheading  as the
finished good or part shall originate in the country in which the good or part was finished, provided:
(i) the unfinished good or part is not functioning for its ultimate use in its imported condition and has undergone at least two  or more
of the following processes:G/RO/45/Add.15
Page 451- assembly by built-up such as but not limited to welding, solder ing, shrinking, bolting, glueing, fitting, fixing, spooling, wi nding,
connecting, wiring, coupling; or
- heat treatment or thermochemical treatment such as glowing, tempering, hardening; or
- treatment for the purpose of shaping, fo rming such as cold or warm forming; or
- mechanical treatment, refining of form-, positional- and surface tolerances of functional finished shapes such as turning, mil ling,
drilling, broaching, grinding, polishing, honing, eroding; or
- surface treatment such as coating, compressing, condensing, im pregnating (excluding temporary conservation for transport and/o r
storage purpose), insulating; or
- system engineering, software-development and application;
and
(ii) The finished good or part has undergone final testing such as but not limited to balancing, spinning, voltage testing, perf ormance-
or isolation test.
(b) A finished good or part, produced from a non-originating good or part, classified in the same subdivision as the finished go od or part which
do not satisfy the conditions mentioned in Rule 2.B(a) above shall originate in the country contributing most to the product in  terms of total
value of parts (including an unfinished good) and related processing activities.” (CH)]
[C. [Other (US) ] [Chapter Residual Rules (Sec)] :   (Issue No.1 )
Where neither the product specific rules in the matrix nor the preceding legal notes are determinant of origin, the following s hall apply:  (US) (CH) (AUS)
(TUR for ex 8471.60(a) for split subheadings (A) and (B) only)
(1) Goods produced by assembly of 5 or more parts (other than parts of general use, as defined in [Note 2 to Section XV or simil ar parts of
plastic (Chapter 39) (US)] [note 1(g) to Section XVI of the HS ( AUS)]) shall have origin in the country of assembly, or (US) (A US) (TUR
for ex 8471.60(a) for split subheadings (A) and (B) only)G/RO/45/Add.15
Page 452
(2) Goods produced as a result of processing non-originating components into a device or apparatus capable of performing one or more new
mechanical or electrical functions shall have origin in the coun try of such processing, or (US) (TUR for ex 8471.60(a) for spli t subheadings
(A) and (B) only)
(3) [Residual rule ].— Goods produced by the assembly of less than 5 parts (other than parts of general use, as defined in Note 2 to Section XV
of the HS or similar parts of plastic (Chapter 39)), and one or more of whose parts (other than parts of general use, as define d in [Note 2 to
Section XV of the HS or similar parts of plastic (Chapter 39) (US)] [note 1(g) to Section XVI of the HS (AUS)]) satisfies the r equirements
for origin in the country of assembly, shall have origin in th e country of assembly. (US) (AUS) (TUR for ex 8471.60(a) for spli t
subheadings (A) and (B) only)
(4) [For the purposes of Paragraph 2.C above (Sec)] the following shall not be considered origin conferring operations:
(i) the attachment of machinery to  a base; (US) (CH) (JPN) (AUS)
(ii) the [installation (US)] [attachment (JPN)] of machinery or a pparatus into cabinets or similar encasements; (US) (CH) (JPN) (AUS)
(iii) the attachment of parts of general use (as defined in [Note 2 to Section XV of the HS or similar parts of plastic (Chapter  39) (US)]
[note 1(g) to Section XVI of the HS (CH)  (JPN) (AUS)]); (US) (CH) (JPN) (AUS)
(iv) the attachment of handles, dials, knobs, hand cranks, an d other consumer-operated controls; (US) (CH) (JPN) (AUS)
(v) the attachment of a power cord, [change of mains voltage/fr equency by adding transformer, adapter or converter (TUR)] (US)
(CH) (AUS)
(vi) installation of batteries, accumulators, [sensors, thermostats (TUR)] or [other (US)] [similar (JPN)] articles not designed  to [or
supplied (deletion proposed by US)] become a perm anent part of the good; (US) (CH) (JPN) (AUS)
(vii) the attachment of accessories or parts (including printed circuits with components assembled thereon), which serve only to  enhance
the operation of the machine or device; (US) (AUS)
(viii) presetting, adding, changing parameters and settings of a programme in a machine, equipment or electronic equipment; (TUR )
(ix) Adding manuals, warranty cards, conformance certificates to sta ndards with or without test, adding brand, name and/or model
labels or relabeling; (TUR)G/RO/45/Add.15
Page 453(x) Loading new software, version or different user language; (TUR)]
[3. Product specific residual rules  (US)  ( Issue No.77 – OC0023E2 )G/RO/45/Add.15
Page 454
Chapter 87
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of safety seat belts of heading 87.08 that were assembled from narrow woven fabrics of heading 58.06 is  the country where
the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, the origin of the g ood is the country in which the
textile fabric that predominates by weight was formed.
Chapter 88
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of a parts of and accessories to parach utes (including dirigible parachutes and paragliders) and rotoch utes of heading 88.04 is
the country where the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, t he origin of such good is the
country in which the textile fabric that predominates by weight was formed.]
4. Criteria to apply the residual rules of Appendix 2, Rule 2   ( Architecture, Issue No.1 )
The criteria to apply the residual rules of Appendix 2, Rule 2 for Chapters 84 to 90 are:
(a) value  (EC);(b) number of units or components  (US);
(c) essential characters  (CAN);
(d) essential characters for Chapters 84 and 85;  weight for Chapters 86 to 90  (JPN);(e) total value of parts (including unfinished goods) and the related processing activities  (CH).G/RO/45/Add.15
Page 4555. Definitions   ( Issue No.2 )
(a) [The term “blank” means an article, not ready for direct use, ha ving the approximate shape or outline of the finished article o r part, and
which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preform s of plastics
being intermediate products having tubular shape, with one closed  end and one open end threaded to secure a screw type closure,  the
portion below the threaded end being intended to be expanded to a desired size and shape.] (Sec)
6. Method of calculating the ad valorem percentage prescribed in Origin Criteria:   (EC)   ( Issue No.1 )
For the purposes of calculating the percentage of the value added requested:
(a) The term “ex works price” shall mean the price paid for the product obtained to the manufacturer in whose undertaking the la st working or
processing is carried out.  The ex-works price shall include the value of all materials used in manufacture and all costs (mate rial costs as
well as other costs) effectively incurred by the manufacturer.  Internal taxes which are, or may be, repaid when such product i s exported or
commercial price reductions shall not be taken into account.
(b) The terms “value acquired as a result of working and processing” and “incorporation of parts originating in the country of m anufacture”
shall mean the increase in value resulting from the assembly its elf, together with any preparatory, finishing and checking oper ations, and
from the incorporation of any parts originating in the country where the operations were carried out, including profit and gene ral costs
borne in that country as a result of these operations.
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
Chapter 87 Vehicles other than railway
or tramway rolling-stock,
and parts and accessoriesthereofAs indicated at the heading or subheading level
87.01 Tractors (other than
tractors of heading No.87.09).[CTH  (CH) (JPN) (MEX) (EGY) (MOR)
(MAL) (TUN) (TUR) (SG) (US) (IND) (TH)]
[CTH, except from heading 87.06  (CAN)  ]Submitted to
CRO fordecisionG/RO/45/Add.15
Page 456
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH except from assembled chassis of
heading 87.06 (KOR)]Issues Nos.1 to
6, 8 to 13, 69
[Manufacture where the increase in value
acquired as a result of working and processing
and, if applicable, the incorporation of partsoriginating in the country of manufacture
represents at least 60% of the ex-works price
of the product. Hereinafter referred to as
“60% value added rule”  (EC) (AUS)]
[CTH and change within the heading by
assembly  (PHI) ]
[Manufacturing where the increase in value
acquired as a result of working and processing,and if applicable, the incorporation of parts
originating in the country of manufacture
represents at least 60% of the product.
Hereinafter referred to as “60% value added
rule” ] (BRA)Concomitant
performance of the
following industrial
operations:
• Assembling of the
preliminary vehicle
body and/or cabin,
based on separate
stamped parts;
• Anti-corrosion
treatment and
internal and external
painting;G/RO/45/Add.15
Page 457HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
• Assembling of the
chassis, steering
system, suspension
system, electricalsystem, brake system
and other assemblies
which add
significant labour
value;
• Final assembly of
the cabin with local
preparation andinstallation of items,
including acoustic
and thermal lining
material and
finishing of seats andbody;
• Final assembly of
the vehicle;
• Final review and
pertinent tests;
• product quality;
(BRA)]
8701.10 - Pedestrian controlled
tractorsAs indicated at the heading level
8701.20 - Road tractors for
semi-trailersG/RO/45/Add.15
Page 458
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8701.30 - Track-laying tractors
8701.90 - Other
87.02 Motor vehicles for the
transport of ten or more
persons, including the
driver.[CTH (CH) (JPN) (MEX) (EGY) (MOR)
(TUN) (TUR) (SG) (US) (IND) (TH)]
[CTH, except from heading 87.06  (CAN)
(MAL) ]Submitted to
CRO fordecision
[CTH except from assembled chassis of
heading 87.06 (KOR)]Issues Nos.1 to
6, 8 to 13, 69
[CTH and change within the heading by
assembly  (PHI) ]
[60% value added rule  (EC) (AUS)]
[60% value added rule (BRA) ]Concomitant
performance of the
following industrial
operations:
• Assembling of the
preliminary
vehicle body
and/or cabin,
based on separatestamped parts;G/RO/45/Add.15
Page 459HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
• Anti-corrosion
treatment and
internal and external
painting;
• Assembling of the
chassis, steering
system, suspension
system, electrical
system, brake system
and other assemblieswhich add
significant labour
value;
• Final assembly of
the cabin with local
preparation and
installation of items,
including acousticand thermal lining
material and
finishing of seats and
body;
• Final assembly of
the vehicle;
• Final review and
pertinent tests;G/RO/45/Add.15
Page 460
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
• Management of
the quality and
productivity of the
process and finalproduct, comprising
the inspection of raw
materials,
intermediate
products andpackaging materials,
the statistical process
control, the tests and
measurement and the
final product quality;(BRA)]
8702.10 - With compression-ignition
internal combustion pistonengine (diesel orsemi-diesel)As indicated at the heading level
8702.90 - OtherG/RO/45/Add.15
Page 461HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
87.03 Motor cars and other
motor vehicles principallydesigned for the transport
of persons (other than those
of heading No. 87.02,
including station wagons
and racing cars.[CTH (CH) (JPN) (MEX) (EGY) (MOR)
(TUN) (TUR) (SG) (US) (IND)(TH)]
[CTH, except from heading 87.06  (CAN)
(MAL)]
[CTH except from assembled chassis of
heading 87.06 (KOR)]
[CTH and change within the heading by
assembly  (PHI) ]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13, 69
[60 % value added rule  (EC) (AUS)]G/RO/45/Add.15
Page 462
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[60% value added rule (BRA) ][Concomitant
performance of the
following industrial
operations:
• Assembling of the
preliminary vehicle
body and/or cabin,
based on separate
stamped parts;
• Anti-corrosion
treatment and
internal and external
painting;
• Assembling of the
chassis, steering
system, suspensionsystem, electrical
system, brake system
and other assemblies
which add
significant labourvalue;G/RO/45/Add.15
Page 463HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
• Final assembly of
the cabin with local
preparation and
installation of items,including acoustic
and thermal lining
material and
finishing of seats and
body;
• Final assembly of
the vehicle;
• Final review and
pertinent tests;
• Management of
the quality and
productivity of the
process and final
product, comprising
the inspection of rawmaterials,
intermediate
products and
packaging materials,
the statistical processcontrol, the tests and
measurement and the
final product quality;
(BRA)]G/RO/45/Add.15
Page 464
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8703.10 - Vehicles specially
designed for travelling onsnow; golf cars and similarvehiclesAs indicated at the heading level
- Other vehicles, with
spark-ignition internalcombustion reciprocatingpiston engine :
8703.21 -- Of a cylinder capacity not
exceeding 1,000 cc
8703.22 -- Of a cylinder capacity
exceeding 1,000 cc butnot exceeding 1,500 cc
8703.23 -- Of a cylinder capacity
exceeding 1,500 cc but
not exceeding 3,000 cc
8703.24 -- Of a cylinder capacity
exceeding 3,000 cc
- Other vehicles, with
compression-ignition
internal combustion pistonengine (diesel orsemi-diesel) :
8703.31 -- Of a cylinder capacity not
exceeding 1,500 ccG/RO/45/Add.15
Page 465HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8703.32 -- Of a cylinder capacity
exceeding 1,500 cc butnot exceeding 2,500 cc
8703.33 -- Of a cylinder capacity
exceeding 2,500 cc
8703.90 -O t h e r
87.04 Motor vehicles for the
transport of goods.[CTH (CH) (JPN) (MEX) (EGY) (MOR)
(TUN) (SG) (US) (IND) (TH)]
[CTH, except from heading 87.06  (CAN)
(MAL) (TUR)]Submitted to
CRO for
decision
[CTH except from assembled chassis of
heading 87.06 (KOR)]
[CTH and change within the heading by
assembly  (PHI) ]Issues Nos.1 to
6, 8 to 13, 69
[60 % value added rule  (EC) (AUS)]
[60% value added rule (BRA) ][Concomitant
performance of thefollowing industrial
operations:
• Assembling of the
preliminary
vehicle body
and/or cabin,based on separate
stamped parts;G/RO/45/Add.15
Page 466
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
• Anti-corrosion
treatment and
internal andexternal painting;
• Assembling of the
chassis, steering
system, suspension
system, electrical
system, brakesystem and other
assemblies which
add significantlabour value;
• Final assembly of
the cabin with local
preparation and
installation of items,
including acousticand thermal lining
material and
finishing of seats and
body;
• Final assembly of
the vehicle;
• Final review and
pertinent tests;G/RO/45/Add.15
Page 467HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
Management of the
quality and
productivity of theprocess and final
product, comprising
the inspection of raw
materials, intermediate
products andpackaging materials,
the statistical process
control, the tests and
measurement and the
final product quality;(BRA)]
8704.10 - Dumpers designed for off-
highway useAs indicated at the heading level
- Other, with compression-
ignition internalcombustion piston engine(diesel or semi-diesel):
8704.21 -- g.v.w. not exceeding 5
tonnes
8704.22 -- g.v.w. exceeding 5 tonnes
but not exceeding 20
tonnes
- Other, with spark-ignition
internal combustion piston
engine :G/RO/45/Add.15
Page 468
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8704.31 -- g.v.w. not exceeding 5
tonnes
8704.32 -- g.v.w. exceeding 5 tonnes
8704.90 - Other
87.05 Special purpose motor
vehicles, other than those
principally designed for thetransport of persons or
goods (for example,
breakdown lorries, crane
lorries, fire fighting
vehicles, concrete-mixerlorries, road sweeper
lorries, spraying lorries,
mobile workshops, mobile
radiological units).[CTH (CH) (JPN) (MEX) (EGY) (KOR)
(MOR) (SG) (PHI) (US) (IND) (TH)]
[CTH, except from heading 87.06  (CAN)]
[CTH, except from heading 87.04  (MAL)]
[CTH and change within the heading by
assembly  (PHI)]
[60 % value added rule (EC) (AUS)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[60% value added rule (BRA) ] [Concomitant
performance of the
following industrial
operations:
• Assembling of the
preliminary
vehicle bodyand/or cabin,
based on separate
stamped parts;G/RO/45/Add.15
Page 469HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
• Anti-corrosion
treatment and
internal and
external painting;
• Assembling of the
chassis, steeringsystem, suspension
system, electrical
system, brake system
and other assemblies
which add
significant labour
value;
• Final assembly of
the cabin with local
preparation andinstallation of items,
including acoustic
and thermal lining
material and
finishing of seats and
body;
• Final assembly of
the vehicle;
• Final review and
pertinent tests;G/RO/45/Add.15
Page 470
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
Management of the
quality and
productivity of the
process and final
product, comprisingthe inspection of raw
materials, intermediate
products and
packaging materials,
the statistical processcontrol, the tests and
measurement and the
final product quality;
(BRA)]
8705.10 - Crane lorries As indicated at the heading level
8705.20 - Mobile drilling derricks
8705.30 - Fire fighting vehicles
8705.40 - Concrete-mixer lorries
8705.90 - Other
87.06 Chassis fitted with engines,
for the motor vehicles ofheadings Nos. 87.01 to87.05[CTH, except from headings 87.01 to 87.05
(JPN) (CAN) (CH)]
[CTH (MEX) (EGY) (US) (KOR) (TUR) (SG)
(MAL) (PHI) (TH)]
[CTH, except from heading 87.08; or 45%
value added rule  (EC) (AUS)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13G/RO/45/Add.15
Page 471HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[60% value added rule (BRA) ][Concomitant
performance of the
following industrial
operations:
• Assembling of the
preliminary
vehicle body
and/or cabin,based on separatestamped parts;
• Anti-corrosion
treatment andinternal and external
painting;
• Assembling of the
chassis, steering
system, suspension
system, electricalsystem, brake system
and other assemblies
which add
significant labour
value;G/RO/45/Add.15
Page 472
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
• Final assembly of
the cabin with local
preparation and
installation of items,including acoustic
and thermal lining
material and
finishing of seats and
body;
• Final assembly of
the vehicle;
• Final review and
pertinent tests;
Management of thequality and
productivity of the
process and final
product, comprising
the inspection of rawmaterials, intermediate
products and
packaging materials,
the statistical process
control, the tests andmeasurement and the
final product quality;
(BRA)]G/RO/45/Add.15
Page 473HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
87.07 Bodies (including cabs), for
the motor vehicles ofheadings Nos. 87.01 to87.05.[CTH, except from headings 87.01 to 87.05
(JPN) (CAN)]
[CTH (CH) (MEX) (EGY) (US) (KOR) (TUR)
(SG) (PHI) (TH)]
[CTH, except from heading 87.08; or 45%
value added rule  (EC) (AUS)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
[CTH, except from heading 87.06  (MAL)]
8707.10 - For the vehicles of heading
No. 87.03As indicated at the heading level
8707.90 - Other
87.08 Parts and accessories of the
motor vehicles of headings
Nos. 87.01 to 87.05.As indicated at the subheading, split heading
and split subheading level
ex87.08(a) Goods enumerated in Legal
Note 2 to this Chapter[CTHS  (US) (TH)] Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex87.08(b) Safety seat belts, not
assembled[CTH, except from 58.06  (US) (TH)] Issue No.2 –
Doc.42.269
ex87.08(c) Other    [CTH  (US) (TH)] Issue No.70G/RO/45/Add.15
Page 474
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8708.10 - Bumpers and parts thereof [CTSH, except from headings 87.01 - 87.05 or
87.07 (JPN)]
[CTH (CH)][CTSH (MEX) (EGY) (KOR) (SG) (PHI) ]
[CTH; or 45% value added rule  (EC) (AUS)[CTH, except from heading 87.01 - 87.05
(MAL) ]
[As specified for split heading] (US) (TH)
[As specified for split subheading] (CAN)Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.10(a) - Bumpers [CTSHS  (CAN) ] Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.10(b) - Parts of bumpers [CTH  (CAN) ]
- Other parts and accessories
of bodies (including cabs) :
8708.21 -- Safety seat belts [CTSH, except from headings 87.01 - 87.05 or
87.07 (JPN) (CAN)]
[CTH (CH) (KOR)]
[CTSH (MEX) (EGY) (SG) (PHI) ]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS) ]G/RO/45/Add.15
Page 475HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH, except from heading 87.01 - 87.05
(MAL)
[As specified for split heading (US) (TH)]
8708.29 -- Other [CTSH, except from headings 87.01 - 87.05 or
87.07 (JPN) (CAN)]
[CTH (CH)]
[CTSH (MEX) (EGY) (SG) (PHI)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS) ]
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH)]
[As specified for split subheading (KOR)
(PHI)]
ex8708.29(a) -- Other [ CTSHS  (KOR)]
[ CTSHS and change within the split
subheading by assembly  (PHI) ]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.29(b) -- Parts [ CTH  (KOR) (PHI) ]G/RO/45/Add.15
Page 476
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
- Brakes and servo-brakes
and parts thereof :
8708.31 -- Mounted brake linings [CTH, except from headings 87.01 - 87.06 or
subheading 6813.10 (JPN) ]
[CTH (CH) ]
[CTH, except from headings 87.01-87.05 or
split subheading ex-8708.39(a) (CAN) ]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13, 70
[CTH, except from subheading 6813.10
(MEX) ]
[CTSH  (EGY) (KOR) (SG) (PHI) ]
[CTH; or 45% value added rule  (EC) (AUS) ]
[CTH, except from heading 87.01 - 87.05
(MAL) ]
[As specified for split heading (US)(TH)]
8708.39 -- Other [CTH  (JPN) (CH) (MEX) (EGY)]
[CTH; or 45% value added rule  (EC) (AUS)][CTSH (SG) (PHI)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH)]G/RO/45/Add.15
Page 477HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[As specified for split subheading (CAN)
(KOR)]
ex8708.39
(a)-- Other, not including parts [CTSHS   (KOR)]
[CTSHS, except from headings 87.01 - 87.06
(CAN)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.39
(b)-- Parts of 8708.31 or ex-
8708.39 (a)[CTH  (KOR) ]
[CTH, except from headings 87.01 - 87.06
(CAN) ]
8708.40 - Gear boxes [CTSH, except from headings 87.01 - 87.06
(JPN) (CAN)]
[CTH (CH) ]
[CTSH  (MEX) (EGY) (KOR) (SG) ]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL) ]
[As specified for split heading (US) (TH)]
[As specified for split subheading (PHI) ]
ex8708.40
(a)- Gear boxes [CTSHS and change within the split
subheading by assembly  (PHI) ]Submitted to
CRO for
decision
Issues Nos.1 to6, 8 to 13G/RO/45/Add.15
Page 478
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex8708.40(b) - Parts [CTSH  (PHI) ]
8708.50 - Drive-axles with
differential, whether or not
provided with othertransmission components[CTSH, except from headings 87.01 - 87.06
(JPN) (CAN) ]
[CTH (CH) ]
[CTSH (MEX) (EGY) (KOR) (SG) ]Submitted to
CRO for
decision
Issues Nos.1 to6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL) ]
[As specified for split heading (US) (TH)]
[As specified for split subheading (PHI) ]
ex8708.50 (a) - Drive-axles with
differential, whether or not
provided with other
transmission components[CTSHS and change within the split
subheading by assembly  (PHI)]Submitted to
CRO for
decision
Issues Nos.1 to6, 8 to 13
ex8708.50(b) - Parts [CTSH  (PHI)]
8708.60 - Non-driving axles and
parts thereof[CTSH, except from headings 87.01 - 87.06
(JPN)]
[CTH (CH)][CTSH (MEX) (EGY) (SG) ]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL)]G/RO/45/Add.15
Page 479HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[As specified for split heading (US) (TH)]
[As specified for split subheading (CAN)
(KOR)(PHI) ]
ex8708.60
(a)- Non-driving axles [CTSHS  (KOR)]
[CTSHS and change within the split
subheading by assembly (PHI) ]
[CTSHS, except from headings 87.01 - 87.06
(CAN)]Submitted to
CRO for
decision
Issues Nos.1 to6, 8 to 13
ex8708.60(b)- Parts of ex-8708.60 (a)
[CTSHS  (KOR)]
[CTSH (PHI)][CTSHS, except from headings 87.01 - 87.06
(CAN)]
8708.70 - Road wheels and parts and
accessories thereof[CTSH, except from headings 87.01 - 87.06
(JPN)]
[CTH (CH)]
[CTSH (MEX) (EGY) (SG) (PHI)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH)]
[As specified for split subheading (CAN)
(KOR) ]G/RO/45/Add.15
Page 480
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex8708.70
(a)- Road wheels [CTSHS  (KOR)]
[CTSHS, except from headings 87.01 - 87.06
(CAN)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
ex8708.70
(b)- Parts and accessories of ex-
8708.70 (a)[CTSHS  (KOR)]
[CTSHS, except from headings 87.01 - 87.06
(CAN)]
8708.80 - Suspension shock-
absorbers[CTSH, except from headings 87.01 - 87.06
(JPN) (CAN)]
[CTH (CH)]
[CTSH (MEX) (EGY) (KOR) (SG)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH)]
[As specified for split subheading (PHI) ]
ex8708.80
(a)- Suspension shock-
absorbers[CTSHS and change within the split
subheading by assembly (PHI)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
ex8708.80
(b)-P a r t s [CTSH  (PHI)]G/RO/45/Add.15
Page 481HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
- Other parts and accessories
:
8708.91 -- Radiators [CTSH, except from headings 87.01-87.06
(JPN) (CAN)]
[CTH (CH)]
[CTSH (MEX) (EGY) (KOR) (SG)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH) ]
[As specified for split subheading (PHI)  ]
ex8708.91(a) - Radiators [CTSHS and change within the split
subheading by assembly (PHI)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.91(b) - Parts [CTSH  (PHI)]
8708.92 -- Silencers and exhaust
pipes[CTSH, except from headings 87.01-87.06
(JPN) (CAN)]
[CTH (CH)]
[CTSH (MEX) (EGY) (KOR) (SG) (PHI)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)G/RO/45/Add.15
Page 482
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US)(TH)]
8708.93 -- Clutches and parts thereof [CTSH, except from headings 87.01-87.06
(JPN)]
[CTH (CH)][CTSH  (MEX) (EGY) (SG) (PHI)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH) ]
[As specified for split subheading (CAN)
(KOR) ]
ex8708.93
(a)-- Clutches [CTSHS  (KOR)]
[CTSHS, except from headings 87.01 - 87.06
(CAN)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
ex8708.93(b) -- Parts of clutches [CTSHS  (KOR)]
[CTSHS, except from headings 87.01 - 87.06
(CAN)]G/RO/45/Add.15
Page 483HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8708.94 -- Steering wheels, steering
columns and steeringboxes[CTSH, except from headings 87.01-87.06
(JPN) (CAN)]
[CTH (CH)][CTSH (MEX) (EGY) (KOR) (SG) (PHI)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US)(TH)]
8708.99 -- Other [CC  (JPN) (MEX) (TH)]
[CTH (CH) (EGY)]
[CTSH, except from headings 87.01 - 87.06
(CAN)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)
[CTH, except from heading 87.01 - 87.05
(MAL)]
[As specified for split heading (US) (TH)]
[As specified for split subheading (KOR) (SG)
(PHI) ]G/RO/45/Add.15
Page 484
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
(A)
ex8708.99(a)-- Other [CTSHS  (KOR)] Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.99(b) -- Parts [CTH  (KOR)]
(B)
ex8708.9 (a)-- Air bags [CTSHS  (SG)] Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8708.99(b) -- Parts of air bags [CTSH  (SG)]
ex8708.99(c) -- Other [CTSH  (SG)]
(C)
ex8708.99(a)-- Fuel tanks [CTSHS and change within the split
subheading by assembly  (PHI) ]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
ex8708.99(b) -- Parts of fuel tanks [CTSH  (PHI) ]
ex8708.99(c) -- Other [CTSHS  (PHI) ]G/RO/45/Add.15
Page 485HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
87.09 Works trucks, self-
propelled, not fitted withlifting or handling
equipment, of the type used
in factories, warehouses,
dock areas or airports for
short distance transport ofgoods; tractors of the type
used on railway station
platforms; parts of theforegoing vehicles.As indicated at the subheading and split
heading level
(A)
ex87.09(a)Works trucks, self-propelled,
not fitted with lifting or
handling equipment, of the
type used in factories,
warehouses, dock areas or
airports for short distance
transport of goods; tractors of
the type used on railway
station platforms; chassis
fitted with engines[CTHS (US )]Submitted to
CRO for
decision
Issues Nos.1 to6, 8 to 13
ex87.09(b) Goods enumerated in Legal
Note 2 to this Chapter[CTHS (US)]
ex87.09(c) Other [CTH (US)] Issue No.70G/RO/45/Add.15
Page 486
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
(B)
ex87.09(a)Works trucks, self-propelled,
not fitted with lifting or
handling equipment, of the
type used in factories,
warehouses, dock areas or
airports for short distance
transport of goods[CTHS (PHI) (TH)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
ex87.09(b) Drive-axles with differential,
whether or not provided with
other transmission
components[CTHS (PHI) (TH)]
ex87.09(c) Parts of goods in ex-87.09
(b)[CTH  (PHI) (TH)]
ex87.09(d) Other Parts [CTH  (PHI) (TH) ] Issue No.70
- Vehicles :
8709.11 -- Electrical [CTSH (MEX) (KOR) (SG) (JPN)  (CH)
(CAN)]
[CTH; or 45% value added rule  (EC) (AUS)
[CTH (MAL)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[As specified for split heading (US) (PHI)
(TH)]G/RO/45/Add.15
Page 487HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8709.19 -- Other
8709.90 - Parts [CTH, except from subheadings 6813.10 or
8431.20 or heading 87.08 (JPN)]
[CTH (CH) (CAN) (MEX) (KOR) (SG)
(MAL)]
[CTH; or 45% value added rule  (EC) (AUS)Submitted to
CRO for
decision
Issues Nos.1 to6, 8 to 13, 70
[As specified for split heading (US) (PHI)
(TH)]
87.10 Tanks and other armoured
fighting vehicles,motorised, whether or not
fitted with weapons, and
parts of such vehicles.[CTH (JPN) (CAN) (MEX) (SG) ]
[CTH; or 45% value added rule  (EC) (AUS)
[CTH (MAL) ]
[As specified for split heading (US) (KOR)
(CH) (PHI) (TH) ]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
(A)ex87.10(a)Tanks and other armoured
fighting vehicles, motorised,
whether or not fitted with
weapons; chassis fitted with
engines[ CTHS (US) (KOR)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
ex87.10(b) Goods enumerated in Legal
Note 2 to this Chapter[ CTHS (US)]
ex87.10(c) Other [ CTH (US) (KOR)]G/RO/45/Add.15
Page 488
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
(B)
ex87.10(a)Vehicles [ CTHS (CH) (TH)] Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
ex87.10(b) Parts [ CTHS (CH) (TH)]
ex87.10(c) Parts of parts [ CTHS (CH) (TH)]
(C)
ex87.10(a) Tanks and other armoured
fighting vehicles, motorised,
whether or not fitted with
weapons[CTHS (PHI)]Submitted to
CRO for
decision
Issues Nos.1 to6, 8 to 13
ex87.10(b) Drive-axles with differential,
whether or not provided with
other transmission
components; non-drive axles;
gear boxes; fuel tanks[CTHS  (PHI)]
ex87.10(c) Parts of goods in ex-87.10
(b)[CTH (PHI) ]
ex87.10(d) Other parts [CTH (PHI) ]
87.11 Motorcycles (including
mopeds) and cycles fittedwith an auxiliary motor,
with or without side-cars;
side-cars.[CTH (JPN) (CH) (CAN) (MEX) (US) (KOR)
(SG) (MAL) (TH)]
[CTH; or 45% value added rule  (EC) (AUS)[CTH and change within the heading by
assembly  (PHI)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13G/RO/45/Add.15
Page 489HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8711.10 - With reciprocating internal
combustion piston engineof a cylinder capacity notexceeding 50ccAs indicated at the heading level
8711.20 - With reciprocating internal
combustion piston engineof a cylinder capacity
exceeding 50 cc but not
exceeding 250 cc
8711.30 - With reciprocating internal
combustion piston engineof a cylinder capacity
exceeding 250 cc but not
exceeding 500 cc
8711.40 - With reciprocating internal
combustion piston engineof a cylinder capacity
exceeding 500 cc but not
exceeding 800 cc
8711.50 - With reciprocating internal
combustion piston engineof a cylinder capacityexceeding 800 cc
8711.90 - OtherG/RO/45/Add.15
Page 490
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
87.12 Bicycles and other cycles
(including deliverytricycles), not motorised.[CTH (JPN) (CH) (CAN) (MEX) (EGY) (US)
(KOR) (SG) (MAL) (PHI) (TH)]
[CTH; or 45% value added rule  (EC) (AUS)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
87.13 Invalid carriages, whether
or not motorised or
otherwise mechanically
propelled.[CTH (JPN) (CH) (CAN) (MEX) (EGY) (US)
(KOR) (SG) (MAL) (PHI) (TH)]
[CTH; or 45% value added rule  (EC) (AUS)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
8713.10 - Not mechanically
propelledAs indicated at the heading level
8713.90 - Other
87.14 Parts and accessories of
vehicles of headings Nos.
87.11 to 87.13.As indicated at the subheading, split heading
and split subheading level
ex87.14(a) Chassis and frames for the
goods of headings 87.11 to
87.14; goods enumerated in
Legal Note 2 to this Chapter[CTHS (US)] Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
ex87.14(b) Other [CTH  (US)] Issue No.70
- Of motorcycles (including
mopeds) :G/RO/45/Add.15
Page 491HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8714.11 -- Saddles [CTH, except from subheading 6813.10 or from
headings 87.11 to 87.13  (JPN)]
[CTH (CH) (MEX) (EGY) (KOR) (SG) (PHI)
(TH) ]
[CTH, except from 87.11 - 87.13 (CAN)
(MAL) ]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
[CTH; or 45% value added rule  (EC) (AUS)]
[As specified for split heading (US)
8714.19 -- Other
8714.20 - Of invalid carriages
-O t h e r  :
8714.91 -- Frames and forks, and
parts thereof[CTH, except from subheading 6813.10 or from
headings 87.11 to 87.13  (JPN)]
[CTH (CH) (MEX) (EGY) (KOR) (SG)
(PHI)(TH) ]
[CTH; or 45% value added rule  (EC) (AUS)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH, except from 87.11 - 87.13 (MAL) ]
[As specified for split heading (US)  ]
[As specified for split subheadings (CAN)  ]
ex8714.91
(a)-- Frames and forks [CTSHS, except from 87.10 - 87.13 (CAN)] Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
ex8714.91(b) -- Parts of ex-8714.91 (b) [CTH, except from 87.10 - 87.13 (CAN)]G/RO/45/Add.15
Page 492
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8714.92 -- Wheel rims and spokes [CTH, except from subheading 6813.10 or from
headings 87.11 to 87.13  (JPN)]
[CTH (CH) (MEX) (EGY) (KOR) (SG) (PHI)
(TH)]
[CTH, except from 87.10 - 87.13 (CAN)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH, except from 87.11 - 87.13 (MAL)]
[CTH; or 45% value added rule  (EC) (AUS)]
[As specified for split heading (US) ]
8714.93 -- Hubs, other than coaster
braking hubs and hubbrakes, and free-wheel
sprocket-wheels
8714.94 -- Brakes, including coaster
braking hubs and hub
brakes, and parts thereof[CTH, except from subheading 6813.10 or from
headings 87.11 to 87.13  (JPN)]
[CTH (CH) (MEX) (EGY) (KOR) (SG) (PHI)
(TH)]
[CTH, except from 87.11 - 87.13 (MAL)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13, 70
[CTH; or 45% value added rule  (EC) (AUS)]
[As specified for split heading (US)  ]
[As specified for split subheadings (CAN)  ]
ex8714.94
(a)-- Brakes, including coaster
braking hubs and hub
brakes[CTSHS (CAN)] Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13G/RO/45/Add.15
Page 493HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex8714.94(b) -- Parts of ex-8714.94 (a) [CTH (CAN)] Issue No.70
8714.95 -- Saddles [CTH, except from subheading 6813.10 or from
headings 87.11 to 87.13  (JPN)]
[CTH (CH) (MEX) (EGY) (KOR) (SG) (PHI)
(TH)]
[CTH, except from 87.10 - 87.13 (CAN) ]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH, except from 87.11 - 87.13 (MAL) ]
[CTH; or 45% value added rule  (EC) (AUS)]
[As specified for split heading (US) ]
8714.96 -- Pedals and crank-gear,
and parts thereof[CTH, except from subheading 6813.10 or from
headings 87.11 to 87.13  (JPN)]
[CTH (CH) (MEX) (EGY) (KOR) (SG) (PHI)
(TH)]
[CTH; or 45% value added rule  (EC) (AUS)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[CTH, except from 87.11 - 87.13 (MAL) ]
[As specified for split heading (US)  ]
[As specified for split subheadings (CAN)  ]
ex8714.96
(a)-- Pedals and crank-gear [CTSHS, except from 87.10 - 87.13 (CAN)] Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
ex8714.96(b) -- Parts of ex-8714.96 (a) [CTH, except from 87.10 - 87.13 (CAN)]G/RO/45/Add.15
Page 494
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8714.99 -- Other [CTH, except from subheading 6813.10 or from
headings 87.11 to 87.13  (JPN)]
[CTH (CH) (MEX) (EGY) (KOR) (SG) (PHI)
(TH)
[CTH, except from 87.10 - 87.13 (CAN)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
[CTH, except from 87.11 - 87.13 (MAL) ]
[CTH; or 45% value added rule  (EC) (AUS)]
[As specified for split heading (US)
87.15 Baby carriages and parts
thereof.[CTH (JPN) (MEX) (SG) (MAL)]
[CTH; or 45% value added rule  (EC) (AUS)]
[As specified for split heading (CH) (CAN)
(US) (KOR) (PHI)  (TH)]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
ex87.15(a) Baby carriages. [CTHS (CH) (CAN) (US) (KOR) (PHI) (TH)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
ex87.15(b) Parts of baby carriages. [CTH (CH) (CAN) (US) (KOR) (PHI) (TH)]
87.16 Trailers and semi-trailers;
other vehicles, not
mechanically propelled;
parts thereof.As indicated at the subheading, split heading
and split subheading levelG/RO/45/Add.15
Page 495HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex87.16(a) Trailers and semi-trailers;
other vehicles, not
mechanically propelled[CTHS (US) (TH)]Submitted to
CRO for
decisionIssues Nos.1 to
6, 8 to 13
ex87.16(b) Goods enumerated in Legal
Note 2 to this Chapter[CTHS (US)]
[CTH  (TH)]
ex87.16(c) Other [CTH (US) (TH)]G/RO/45/Add.15
Page 496
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8716.10 - Trailers and semi-trailers
of the caravan type, forhousing or camping[CTSH (JPN) (CH) (CAN) (MEX) (EGY)
(KOR) (SG)]
[CTH; or 45% value added rule  (EC) (AUS)][CTH (MAL) (PHI) ]
[As specified for split heading (US) (TH) ]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
8716.20 - Self-loading or self-
unloading trailers and
semi-trailers for
agricultural purposes
- Other trailers and semi-
trailers for the transport ofgoods :
8716.31 -- Tanker trailers and tanker
semi-trailers[ CTSH (JPN) (CH) (CAN) (MEX) (KOR)
(SG)]
[CTH; or 45% value added rule  (EC) (AUS)]
[CTH (MAL) (PHI) ]Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
[As specified for split heading (US (TH))G/RO/45/Add.15
Page 497HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8716.39 -- Other
8716.40 - Other trailers and semi-
trailers
8716.80 - Other vehicles
8716.90 - Parts [CTH, except from subheadings 8431.49 or
8709.90  (JPN)]
[CTH (CH) (CAN) (MEX) (KOR) (MAL)
(PHI) ]
[CTH; or 45% value added rule  (EC) (AUS)]Submitted to
CRO fordecision
Issues Nos.1 to
6, 8 to 13
[As specified for split heading (US) (TH) ]
[As specified for split subheading (SG)
ex8716.90
(a)-A x l e s [CTSHS (SG)] Submitted to
CRO for
decision
Issues Nos.1 to
6, 8 to 13
ex8716.90(b)- Other parts, including parts
of axles[CTH (SG)]G/RO/45/Add.15
Page 498
Chapters 88
[Chapter Notes][Chapter Rules][Legal Notes]:
For the purposes of this chapter:
[1. Limitations on change of classification rules:  (US)]
[[Notwithstanding the product specific rules in the matrix,] where a change of classification (i.e., change of heading, subhead ing, split heading or split
subheading) results from one of the following circumstan ces, origin shall be determined as indicated:  (US)]
[Where satisfaction of the rules of this Appendix results solely  from the following circumstances, origin shall be determined a s indicated [herein] [in
Appendix].  (Alternative US Text)]
A. Disassembly
Disassembly operations, including those which result in a change of tariff classification, shall not be considered origin confe rring.   (Basket 1)
[(1) A change of classification which results from the disassembly  of the good that can perform its original purpose shall not b e considered as the
change required by the rule set forth in the matrix.  The part s recovered from the good shall retain the country of origin of t he good prior to disassembly.
(US)   (Issues Nos.11 and 12)
[(2) A change of classification which results from the disassembly of the good that cannot perform its original purpose without being restored or
repaired shall not be considered as the change required by the rule set forth in the matrix.  The country of origin of the reco vered parts shall be (one among
the following options (US):]   (Issues Nos.11 and 12)
[(a) the country where the parts are recovered;]  (SEN)
[(b) the country of origin of the good from which the parts are recovered;]  (CAN)[(c) the initial country of origin of the parts.]  (IND)
[Reassembly of disassembled parts:   (Issue No.13)G/RO/45/Add.15
Page 499A good reassembled from disassembled parts shall have origin in the country where the good satisfy the rule set forth in the ma trix.  If the country of origin
is not determined by the rule set forth in the matrix, [Note][Rule] [a [general] [final] residual rule]  2 shall apply. (CH)]
B. Packaging or repackaging   (Issue No.6)
[Where a change in classification results from packaging or repa ckaging the origin of the good shall be the origin prior to suc h packaging or repackaging.
(US) (AUS) (SEN)]
C. Application of HS GIR 2(a) - Collection of parts into kits   (Issues Nos.4 and 5)
[Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collectio ns of parts that are presented
as unassembled articles of another heading or subheading the indivi dual parts shall retain their origin prior to such collectio n.  (For goods assembled from
collections of parts, Note 2.C shall apply.)  (US) (AUS)]
[A change of classification which results from the application of Rule 2(a) of the General Rules for the Interpretation of the HS (GIR 2(a)), with respect to
a collection of parts, shall not be considered as the change required by the rule set forth in the matrix. (Sec)]
[A good assembled from a collection of parts that are classified by  virtue of the application of GIR 2(a) in the same heading o r subheading as the good shall
have origin in the country where, subject to paragraph [next], the relevant rule or note set out in the Appendix is satisfied.
The change of classification that may be required by the relevant rule in the matrices is considered to have taken place in the  country in which the good is
assembled from the collection of parts.]  (JPN) (CAN) (HK) (CH)
D. Functional units   (Issue No.7)[Where a change in classification results from the application of note 4 to Section XVI of the HS to separately packaged goods presented together in a
single shipment the separately packaged goods shall retain  their origin prior to such presentation. (US) (JPN) (AUS)]
E. Change of use   (Issue No.9)[A change of classification which results from the change of use of the good shall not be considered as the change required by the rule set forth in the
matrix. (SEN)]G/RO/45/Add.15
Page 500
F. Recertification or retesting of articles   (Issue No.10)
[A change of classification which results from the recertification or retesting of the good shall not be considered as the chan ge required by the rule set forth
in the matrix. (Sec)]
G. Degradation of goods by ageing or cons umption or any other reason   (Issue No.8)
[[Unless otherwise provided] a change of classification which resu lts from degradation of the good by ageing or consumption or any other reason shall not
be considered as the change required by the rule set forth in the matrix. (SEN)]
[Origin Conferring Primary Rules (Sec)]:  (SG) (IND)   (Issue No.1)
[A. Goods of this chapter that are not wholly the product of one country shall be deemed to originate in the last country where one of the following
occurs:
(a) Non-originating materials undergo a change of classification fr om any other sub-heading, including a sub-heading of the same  heading
(CTSH); or from any other heading (CTH) as indica ted in the specific headings or subheadings;  or
(b)         Obtaining goods from parts by assembly, including sub-assembly, shall be considered as reflecting last substantial transformation; or
(c) Process (such as mounting of integrated circuits) as defined for the specific headings or subheadings which result in new ch aracteristics or
use in the finished product.  (SG)]
[B. An assembly operation resulting in a new good having new characteristics is considered to be substantial transformation.  (I ND) (MOR) (SEN for
Chapters 84 to 86 only)]
[C. For the purposes of Chapter 87 the following goods, when asse mbled and finished, shall originate in the country where assemb ly and finishing
results in a change of subheading:
(a) Bumpers;(b) Air bag systems (including inflators and modules);(c) Body assemblies ;G/RO/45/Add.15
Page 501(d) Brakes and servo-brakes;
(e) Gear boxes and similar gear assemblies;
(f) Axles, whether or not provided with other transmission components;
(g) Wheels;(h) Suspension shock-absorbers;(ij) Vehicle suspension assemblies;(k) Radiators;(l) Silencers and exhaust pipes;
(m) Clutches;
(n) Steering wheels, steering columns and steering boxes;(o) Handle bar assemblies; and(p) Chassis or frame assemblies. (US) ]
2-2. [Additional and residual (US) ] [Origin Conferring Primary (Sec)]  rules:
[When neither the product specific rules provided in the matrix nor legal note 1 above are determinant of origin, the following  shall apply: (US)]
[A. Goods produced from forged or cast blanks  (US) (CH) (AUS)  (Issue No.2)
Where goods are produced from forged or cast blanks which had the essential character of the complete or finished goods and wer e classifiable, by
application of HS General Interpretative Rule 2(a), in the same heading or subheading as the complete or finished goods:G/RO/45/Add.15
Page 502
(1) Provided the following criteria are met, the country of origin of the goods shall be the country in which the blank was fini shed: (US) (CH) (AUS)
(a) In its imported prefinished condition, the blank was not capable of functioning for its ultimate use and was not advanced be yond cleaning
or working to remove flash, sprues, burrs or similar excess material, [and (US)] (AUS)
(b) In the country in which the goods were finished: (US) (CH)
(i) The blank was configured to final shape by the removal of mate rial (other than merely by honing or polishing or both), or by
bending, hammering, pressing, stamping or similar forming process; and  (US) (CH)
(ii) The blank underwent one or more of the following processes:
1. [Hardening to a minimum hardness of 38 degrees Rockwell C [or Vickers H-V-3-70] or equivalent standard of hardness;
(US)]
[Heat treatment or thermochemical treatment, su ch as glowing, tempering, hardening; (CH)] or
2. Assembly with five or more parts (other  than parts of general use as defined in [Note 2 to Section XV or similar parts of
plastic (Chapter 39) (US)] [Note 1(g) to Se ction XVI of the HS (CH)]); or  (US) (CH)
3. Surface treatment, such as coating, compressin g, condensing, impregnating or insulating; (CH)
(2) If the criteria of subparagraph (a) above are not satisfied, the country of origin of the goods shall be the country of orig in of the blank.  (US) (CH)
(AUS)]
[B. Finished goods or parts  produced from unfinished goods or parts, other than blanks:  (CH)  (Issue No.3)
Whenever the change of classification rules set out for goods of  chapters 84 to 90 and 93 are not determinant of the country of  origin of the good, the
following substantial transformation rules are to be applied:
(a) A finished good or part produced from a non-originating unfinished good or part classified in the same heading or subheading  as the
finished good or part shall originate in the country in which the good or part was finished, provided:
(i) the unfinished good or part is not functioning for its ultimate use in its imported condition and has undergone at least two  or more
of the following processes:G/RO/45/Add.15
Page 503- assembly by built-up such as but not limited to welding, solder ing, shrinking, bolting, glueing, fitting, fixing, spooling, wi nding,
connecting, wiring, coupling; or
- heat treatment or thermochemical treatment such as glowing, tempering, hardening; or- treatment for the purpose of shaping, fo rming such as cold or warm forming; or
- mechanical treatment, refining of form-, positional- and surface tolerances of functional finished shapes such as turning, mil ling,
drilling, broaching, grinding, polishing, honing, eroding; or
- surface treatment such as coating, compressing, condensing, im pregnating (excluding temporary conservation for transport and/o r
storage purpose), insulating; or
- system engineering, software-development and application;and(ii) The finished good or part has undergone final testing such as but not limited to balancing, spinning, voltage testing, perf ormance-
or isolation test.
(b) A finished good or part, produced from a non-originating good or part, classified in the same subdivision as the finished go od or part which
do not satisfy the conditions mentioned in Rule 2.B(a) above shall originate in the country contributing most to the product in  terms of total
value of parts (including an unfinished good) and related processing activities.” (CH)]
[C. [Other (US) ] [Chapter Residual Rules (Sec)] :   (Issue No.1)
Where neither the product specific rules in the matrix nor the preceding legal notes are determinant of origin, the following s hall apply:  (US) (CH) (AUS)
(TUR for ex 8471.60(a) for split subheadings (A) and (B) only)
(1) Goods produced by assembly of 5 or more parts (other than parts of general use, as defined in [Note 2 to Section XV or simil ar parts of plastic
(Chapter 39) (US)] [note 1(g) to Section XVI of the HS (AUS)]) sh all have origin in the country of assembly, or (US) (AUS) (TUR  for ex 8471.60(a) for
split subheadings (A) and (B) only)G/RO/45/Add.15
Page 504
(2) Goods produced as a result of processing non-originating components into a device or apparatus capable of performing one or more new
mechanical or electrical functions shall have origin in the coun try of such processing, or (US) (TUR for ex 8471.60(a) for spli t subheadings (A) and (B)
only)
(3) [Residual rule ].— Goods produced by the assembly of less than 5 parts (other than parts of general use, as defined in Note 2 to Section XV of the
HS or similar parts of plastic (Chapter 39)), and one or more of  whose parts (other than parts of general use, as defined in [N ote 2 to Section XV of the HS
or similar parts of plastic (Chapter 39) (US)] [note 1(g) to Se ction XVI of the HS (AUS)]) satisfies the requirements for origi n in the country of assembly,
shall have origin in the country of assembly. (US) (AUS) (TUR for ex 8471.60(a) for split subheadings (A) and (B) only)
(4) [For the purposes of Paragraph 2.C above (Sec)] the following shall not be considered origin conferring operations:
(i) the attachment of machinery to  a base; (US) (CH) (JPN) (AUS)
(ii) the [installation (US)] [attachment (JPN)] of machinery or a pparatus into cabinets or similar encasements; (US) (CH) (JPN) (AUS)
(iii) the attachment of parts of general use (as defined in [Note 2 to Section XV of the HS or similar parts of plastic (Chapter  39) (US)] [note
1(g) to Section XVI of the HS (CH) (JPN) (AUS)]); (US) (CH) (JPN) (AUS)
(iv) the attachment of handles, dials, knobs, hand cranks, an d other consumer-operated controls; (US) (CH) (JPN) (AUS)
(v) the attachment of a power cord, [change of mains voltage/freq uency by adding transformer, adapter or converter (TUR)] (US) ( CH) (AUS)
(vi) installation of batteries, accumulators, [sensors, thermostats (TUR)] or [other (US)] [similar (JPN)] articles not designed  to [or supplied
(deletion proposed by US)] become a permanen t part of the good; (US) (CH) (JPN) (AUS)
(vii) the attachment of accessories or parts (including printed circuits with components assembled thereon), which serve only to  enhance the
operation of the machine or device; (US) (AUS)
(viii) presetting, adding, changing parameters and settings of a programme in a machine, equipment or electronic equipment; (TUR )
(ix) Adding manuals, warranty cards, conformance certificates to sta ndards with or without test, adding brand, name and/or model  labels or
relabeling; (TUR)
(x) Loading new software, version or different user language; (TUR)]G/RO/45/Add.15
Page 505[3. Product specific residual rule s  (US)  (Issue No.77 – OC0023E2)
Chapter 87
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of safety seat belts of heading 87.08 that were assembled from narrow woven fabrics of heading 58.06 is  the country where
the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, the origin of the g ood is the country in which the
textile fabric that predominates by weight was formed.
Chapter 88
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of a parts of and accessories to parach utes (including dirigible parachutes and paragliders) and rotoch utes of heading 88.04 is
the country where the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, t he origin of such good is the
country in which the textile fabric that predominates by weight was formed.]
4. Criteria to apply the residual rules of A ppendix 2, Rule 2   (Architecture, Issue No.1)
The criteria to apply the residual rules of Appendix 2, Rule 2 for Chapters 84 to 90 are:
(a) value  (EC);
(b) number of units or components  (US);
(c) essential characters  (CAN);(d) essential characters for Chapters 84 and 85;  weight for Chapters 86 to 90  (JPN);(e) total value of parts (including unfinished goods) and the related processing activities  (CH).G/RO/45/Add.15
Page 506
5. Definitions   (Issue No.2)
(a) [The term “blank” means an article, not ready for direct use, ha ving the approximate shape or outline of the finished article o r part, and
which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preform s of plastics
being intermediate products having tubular shape, with one closed  end and one open end threaded to secure a screw type closure,  the
portion below the threaded end being intended to be expanded to a desired size and shape.] (Sec)
6. Method of calculating the ad valorem percentage pr escribed in Origin Criteria:  (EC)   (Issue No.1)
For the purposes of calculating the percentage of the value added requested:
(a) The term “ex works price” shall mean the price paid for the product obtained to the manufacturer in whose undertaking the la st working or
processing is carried out.  The ex-works price shall include the value of all materials used in manufacture and all costs (mate rial costs as
well as other costs) effectively incurred by the manufacturer.  Internal taxes which are, or may be, repaid when such product i s exported or
commercial price reductions shall not be taken into account.
(b) The terms “value acquired as a result of working and processing” and “incorporation of parts originating in the country of m anufacture”
shall mean the increase in value resulting from the assembly its elf, together with any preparatory, finishing and checking oper ations, and
from the incorporation of any parts originating in the country where the operations were carried out, including profit and gene ral costs
borne in that country as a result of these operations.G/RO/45/Add.15
Page 507HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
Chapter 88 Aircraft, spacecraft, and
parts thereofAs indicated at the heading or subheading
level
88.01 Balloons and dirigibles;
gliders, hang gliders and
other non-powered aircraft.[CTH, except from heading 88.02] (JPN)
(MEX)
[CTH] (CH) (EGY) (US) (KOR) (SG) (CAN)
(AUS)
[CTH, except from heading 88.03; or
[Manufacture where the increase in value
acquired as a result of working and processing,
and if applicable, the incorporation of partsoriginating in the country of manufacture
represents at least 45 % of the ex-works price
of the product. Hereinafter referred to as
“CTH, except from 88.03; or 45% value-added
rule” ] (EC)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13
8801.10 - Gliders and hang glidersAs indicated at the heading level
8801.90 - Other
88.02 Other aircraft (for
example, helicopters,
aeroplanes); spacecraft
(including satellites) andsuborbital and spacecraftlaunch vehicles.[CTH, except from heading 88.01] (JPN)
(MEX)
[CTH] (CH) (EGY) (US) (KOR) (SG) (CAN)
(AUS)
[CTH, except from heading 88.03; or 45%
value added]  (EC)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13G/RO/45/Add.15
Page 508
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
- Helicopters :As indicated at the heading level
8802.11 -- Of an unladen weight not
exceeding 2,000 kg
8802.12 -- Of an unladen weight
exceeding 2,000 kg
8802.20 - Aeroplanes and other
aircraft, of an unladen
weight not exceeding 2,000
kg
8802.30 - Aeroplanes and other
aircraft, of an unladenweight exceeding 2,000 kg
but not exceeding 15,000
kg
8802.40 - Aeroplanes and other
aircraft, of an unladenweight exceeding 15,000kg
8802.60 - Spacecraft (including
satellites) and suborbital
and spacecraft launchvehicles
88.03 Parts of goods of heading
No. 88.01 or 88.02.As indicated at the subheading and split
subheading levelG/RO/45/Add.15
Page 509HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8803.10 - Propellers and rotors and
parts thereof[CTH] (JPN) (CH) (EGY) (EC) (KOR)
[CTSH] (MEX)
[CTH / CTSHS: Proposal as specified for split
subheadings]  (CAN) (US) (SG)(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex
8803.10(a)-  Propellers and rotors [CTSHS, except from heading 88.01 or 88.02]
(CAN)
[CTSHS] (US) (SG) (AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13
ex
8803.10(b)-  Other [CTH, except from heading 88.01 or 88.02]
(CAN)
[CTH] (US) (SG) (AUS)
8803.20 - Under-carriages and parts
thereof[CTH] (JPN) (CH) (EGY) (EC) (KOR)
[CTSH] (MEX)[CTH / CTSHS: Proposal as specified for split
subheadings]  (CAN) (US) (SG)(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13
ex
8803.20(a)- Under-carriages [CTSHS, except from heading 88.01 or 88.02]
(CAN)
[CTSHS] (US) (SG) (AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex
8803.20(b)-O t h e r [CTH, except from heading 88.01 or 88.02]
(CAN)
[CTH] (US) (SG) (AUS)G/RO/45/Add.15
Page 510
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8803.30 - Other parts of aeroplanes
or helicopters[CTH] (JPN) (CH) (EGY) (EC) (KOR) (SG)
[CTSH] (MEX)
[CTH, except from heading 88.01 or 88.02]
(CAN)
[CTH / CTSHS: Proposal as specified for split
subheadings] (US)(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex
8803.30(a)    Fuselages, fuselage
sections (including cockpit
sections fitted with flight
systems); wings or
stabilizers (with or without
control surfaces); nacelles,
cowlings, engine pods and
pylons; accessory
gearboxes for turbojets or
turbopropellors; [brakes
and]  braking systems[CTSHS] (US) (AUS) Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13
ex
8803.30(b)    Other [CTH] (US) (AUS)G/RO/45/Add.15
Page 511HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8803.90 - Other [CTH] (JPN) (EC) (KOR) (SG) (EGY)
[Supplementary criteria are necessary] (CH)
[CTH, except from heading 88.01 or 88.02]
(CAN)
[CTSH] (MEX)[CTH / CTSHS: Proposal as specified for split
subheadings] (US)(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex
8803.90(a)Spacecraft frameworks
(chassis) [and platforms][CTSHS] (US) (AUS) Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex
8803.90(b)Other [CTH] (US) (AUS)
88.04 Parachutes (including
dirigible parachutes andparagliders) and
rotochutes; parts thereof
and accessories thereto.[CTH] (JPN) (EGY) (MEX) (KOR)
[CTH, or 45% value added rule]  (EC)
[CTH / CTSHS or CTH/CTH with exception:
Proposals as specified for split headings] (CH)
(CAN) (US) (SG)(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13
ex 88.04(a) Parachutes (including
dirigible parachutes and
paragliders) and rotochutes[CTHS] (CAN) (CH) (SG)
[CTH] (US) (AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13G/RO/45/Add.15
Page 512
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex 88.04(b) Other [CTH] (CH) (CAN) (SG)
[CTH, except from headings 54.07 through
54.08 or from heading 59.02] (US) (AUS)
88.05 Aircraft launching gear;
deck-arrestor or similar
gear; ground flyingtrainers; parts of theforegoing articles.[CTH] (MEX) (JPN)
[CTH, or 45% value added rule] (EC)
[CTH / CTSHS: Proposals as specified for
split subheadings] (CH) (CAN) (US)(SG)(AUS)Submitted to CRO
for decisionIssues Nos.1 to 6, 8
to 13
8805.10 - Aircraft launching gear and
parts thereof; deck-arrestor
or similar gear and partsthereofAs indicated at the heading and split
subheading  level
ex8805.10(a)- Aircraft launching gear;
deck-arrestor or similar
gear[CTSHS] (CAN) (US) (CH) (KOR) (SG)
(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13
ex8805.10(b)-O t h e r
[CTH] (CH) (CAN) (US) (KOR) (SG) (AUS)
8805.20 - Ground flying trainers and
parts thereofAs indicated at the heading and split
subheading  level
ex
8805.20(a)- Ground flying trainers [CTSHS] (CAN) (US) (CH) (KOR) (SG)
(AUS)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13G/RO/45/Add.15
Page 513HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex
8805.20(b)-O t h e r [CTH] (CH) (CAN) (US) (KOR) (SG) (AUS)G/RO/45/Add.15
Page 514
Chapters 89
[Chapter Notes][Chapter Rules][Legal Notes]:
For the purposes of this chapter:
[1. Limitations on change of classification rules:  (US)]
[[Notwithstanding the product specific rules in the matrix,] where a change of classification (i.e., change of heading, subhead ing, split heading or split
subheading) results from one of the following circumstan ces, origin shall be determined as indicated:  (US)]
[Where satisfaction of the rules of this Appendix results solely  from the following circumstances, origin shall be determined a s indicated [herein] [in
Appendix].  (Alternative US Text)]
A. Disassembly
Disassembly operations, including those which result in a change of tariff classification, shall not be considered origin confe rring.   (Basket 1)
[(1) A change of classification which results from the disassembly of the good that can perform its original purpose shall not b e considered as the
change required by the rule set forth in the matrix.  The part s recovered from the good shall retain the country of origin of t he good prior to disassembly.
(US)   (Issues Nos.11 and 12)
[(2) A change of classification which results from the disassembly of the good that cannot perform its original purpose without being restored or
repaired shall not be considered as the change required by the rule set forth in the matrix.  The country of origin of the reco vered parts shall be (one among
the following options (US):]   (Issues Nos.11 and 12)
[(a) the country where the parts are recovered;]  (SEN)
[(b) the country of origin of the good from which the parts are recovered;]  (CAN)[(c) the initial country of origin of the parts.]  (IND)
[Reassembly of disassembled parts:   (Issue No.13)G/RO/45/Add.15
Page 515A good reassembled from disassembled parts shall have origin in the country where the good satisfy the rule set forth in the ma trix.  If the country of origin
is not determined by the rule set forth in the matrix, [Note][Rule] [a [general] [final] residual rule]  2 shall apply. (CH)]
B. Packaging or repackaging   (Issue No.6)
[Where a change in classification results from packaging or repa ckaging the origin of the good shall be the origin prior to suc h packaging or repackaging.
(US) (AUS) (SEN)]
C. Application of HS GIR 2(a) - Collection of parts into kits   (Issues Nos.4 and 5)
[Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collectio ns of parts that are presented
as unassembled articles of another heading or subheading the indivi dual parts shall retain their origin prior to such collectio n.  (For goods assembled from
collections of parts, Note 2.C shall apply.)  (US) (AUS)]
[A change of classification which results from the application of Rule 2(a) of the General Rules for the Interpretation of the HS (GIR 2(a)), with respect to
a collection of parts, shall not be considered as the change required by the rule set forth in the matrix. (Sec)]
[A good assembled from a collection of parts that are classified by  virtue of the application of GIR 2(a) in the same heading o r subheading as the good shall
have origin in the country where, subject to paragraph [next], the relevant rule or note set out in the Appendix is satisfied.
The change of classification that may be required by the relevant rule in the matrices is considered to have taken place in the  country in which the good is
assembled from the collection of parts.]  (JPN) (CAN) (HK) (CH)
D. Functional units   (Issue No.7)[Where a change in classification results from the application of note 4 to Section XVI of the HS to separately packaged goods presented together in a
single shipment the separately packaged goods shall retain  their origin prior to such presentation. (US) (JPN) (AUS)]
E. Change of use   (Issue No.9)[A change of classification which results from the change of use of the good shall not be considered as the change required by the rule set forth in the
matrix. (SEN)]
F. Recertification or retesting of articles   (Issue No.10)G/RO/45/Add.15
Page 516
[A change of classification which results from the recertification or retesting of the good shall not be considered as the chan ge required by the rule set forth
in the matrix. (Sec)]
G. Degradation of goods by ageing or cons umption or any other reason   (Issue No.8)
[[Unless otherwise provided] a change of classification which resu lts from degradation of the good by ageing or consumption or any other reason shall not
be considered as the change required by the rule set forth in the matrix. (SEN)]
[Origin Conferring Primary Rules (Sec)]:  (SG) (IND)   (Issue No.1)
[A. Goods of this chapter that are not wholly the product of one country shall be deemed to originate in the last country where one of the following
occurs:
(a) Non-originating materials undergo a change of classification fr om any other sub-heading, including a sub-heading of the same  heading
(CTSH); or from any other heading (CTH) as indica ted in the specific headings or subheadings;  or
(b)         Obtaining goods from parts by assembly, including sub-assembly, shall be considered as reflecting last substantial transformation; or
(c) Process (such as mounting of integrated circuits) as defined for the specific headings or subheadings which result in new ch aracteristics or
use in the finished product.  (SG)]
[B. An assembly operation resulting in a new good having new characteristics is considered to be substantial transformation.  (I ND) (MOR) (SEN for
Chapters 84 to 86 only)]
[C. For the purposes of Chapter 87 the following goods, when asse mbled and finished, shall originate in the country where assemb ly and finishing
results in a change of subheading:
(a) Bumpers;(b) Air bag systems (including inflators and modules);
(c) Body assemblies ;G/RO/45/Add.15
Page 517(d) Brakes and servo-brakes;
(e) Gear boxes and similar gear assemblies;(f) Axles, whether or not provided with other transmission components;(g) Wheels;(h) Suspension shock-absorbers;
(ij) Vehicle suspension assemblies;
(k) Radiators;(l) Silencers and exhaust pipes;(m) Clutches;(n) Steering wheels, steering columns and steering boxes;(o) Handle bar assemblies; and
(p) Chassis or frame assemblies. (US) ]
2-2. [Additional and residual (US) ] [Origin Conferring Primary (Sec)]  rules:
[When neither the product specific rules provided in the matrix nor legal note 1 above are determinant of origin, the following  shall apply: (US)]
[A. Goods produced from forged or cast blanks  (US) (CH) (AUS)  (Issue No.2)
Where goods are produced from forged or cast blanks which had the essential character of the complete or finished goods and wer e classifiable, by
application of HS General Interpretative Rule 2(a), in the same heading or subheading as the complete or finished goods:G/RO/45/Add.15
Page 518
(1) Provided the following criteria are met, the country of origin of the goods shall be the country in which the blank was fini shed: (US) (CH) (AUS)
(a) In its imported prefinished condition, the blank was not capable of functioning for its ultimate use and was not advanced be yond cleaning
or working to remove flash, sprues, burrs or similar excess material, [and (US)] (AUS)
(b) In the country in which the goods were finished: (US) (CH)
(i) The blank was configured to final shape by the removal of mate rial (other than merely by honing or polishing or both), or by
bending, hammering, pressing, stamping or similar forming process; and  (US) (CH)
(ii) The blank underwent one or more of the following processes:
1. [Hardening to a minimum hardness of 38 degrees Rockwell C [or Vickers H-V-3-70] or equivalent standard of hardness;
(US)]
[Heat treatment or thermochemical treatment, su ch as glowing, tempering, hardening; (CH)] or
2. Assembly with five or more parts (other  than parts of general use as defined in [Note 2 to Section XV or similar parts of
plastic (Chapter 39) (US)] [Note 1(g) to Se ction XVI of the HS (CH)]); or  (US) (CH)
3. Surface treatment, such as coating, compressin g, condensing, impregnating or insulating; (CH)
(2) If the criteria of subparagraph (a) above are not satisfied, the country of origin of the goods shall be the country of orig in of the blank.  (US) (CH)
(AUS)]
[B. Finished goods or parts  produced from unfinished goods or parts, other than blanks:  (CH)  (Issue No.3)
Whenever the change of classification rules set out for goods of  chapters 84 to 90 and 93 are not determinant of the country of  origin of the good, the
following substantial transformation rules are to be applied:
(a) A finished good or part produced from a non-originating unfinished good or part classified in the same heading or subheading  as the
finished good or part shall originate in the country in which the good or part was finished, provided:
(i) the unfinished good or part is not functioning for its ultimate use in its imported condition and has undergone at least two  or more
of the following processes:G/RO/45/Add.15
Page 519- assembly by built-up such as but not limited to welding, solder ing, shrinking, bolting, glueing, fitting, fixing, spooling, wi nding,
connecting, wiring, coupling; or
- heat treatment or thermochemical treatment such as glowing, tempering, hardening; or- treatment for the purpose of shaping, fo rming such as cold or warm forming; or
- mechanical treatment, refining of form-, positional- and surface tolerances of functional finished shapes such as turning, mil ling,
drilling, broaching, grinding, polishing, honing, eroding; or
- surface treatment such as coating, compressing, condensing, im pregnating (excluding temporary conservation for transport and/o r
storage purpose), insulating; or
- system engineering, software-development and application;and(ii) The finished good or part has undergone final testing such as but not limited to balancing, spinning, voltage testing, perf ormance-
or isolation test.
(b) A finished good or part, produced from a non-originating good or part, classified in the same subdivision as the finished go od or part which
do not satisfy the conditions mentioned in Rule 2.B(a) above shall originate in the country contributing most to the product in  terms of total
value of parts (including an unfinished good) and related processing activities.” (CH)]
[C. [Other (US) ] [Chapter Residual Rules (Sec)] :   (Issue No.1)
Where neither the product specific rules in the matrix nor the preceding legal notes are determinant of origin, the following s hall apply:  (US) (CH) (AUS)
(TUR for ex 8471.60(a) for split subheadings (A) and (B) only)
(1) Goods produced by assembly of 5 or more parts (other than parts of general use, as defined in [Note 2 to Section XV or simil ar parts of plastic
(Chapter 39) (US)] [note 1(g) to Section XVI of the HS (AUS)]) sh all have origin in the country of assembly, or (US) (AUS) (TUR  for ex 8471.60(a) for
split subheadings (A) and (B) only)G/RO/45/Add.15
Page 520
(2) Goods produced as a result of processing non-originating components into a device or apparatus capable of performing one or more new
mechanical or electrical functions shall have origin in the coun try of such processing, or (US) (TUR for ex 8471.60(a) for spli t subheadings (A) and (B)
only)
(3) [Residual rule ].— Goods produced by the assembly of less than 5 parts (other than parts of general use, as defined in Note 2 to Section XV of the
HS or similar parts of plastic (Chapter 39)), and one or more of  whose parts (other than parts of general use, as defined in [N ote 2 to Section XV of the HS
or similar parts of plastic (Chapter 39) (US)] [note 1(g) to Se ction XVI of the HS (AUS)]) satisfies the requirements for origi n in the country of assembly,
shall have origin in the country of assembly. (US) (AUS) (TUR for ex 8471.60(a) for split subheadings (A) and (B) only)
(4) [For the purposes of Paragraph 2.C above (Sec)] the following shall not be considered origin conferring operations:
(i) the attachment of machinery to  a base; (US) (CH) (JPN) (AUS)
(ii) the [installation (US)] [attachment (JPN)] of machinery or a pparatus into cabinets or similar encasements; (US) (CH) (JPN) (AUS)
(iii) the attachment of parts of general use (as defined in [Note 2 to Section XV of the HS or similar parts of plastic (Chapter  39) (US)] [note
1(g) to Section XVI of the HS (CH) (JPN) (AUS)]); (US) (CH) (JPN) (AUS)
(iv) the attachment of handles, dials, knobs, hand cranks, an d other consumer-operated controls; (US) (CH) (JPN) (AUS)
(v) the attachment of a power cord, [change of mains voltage/freq uency by adding transformer, adapter or converter (TUR)] (US) ( CH) (AUS)
(vi) installation of batteries, accumulators, [sensors, thermostats (TUR)] or [other (US)] [similar (JPN)] articles not designed  to [or supplied
(deletion proposed by US)] become a permanen t part of the good; (US) (CH) (JPN) (AUS)
(vii) the attachment of accessories or parts (including printed circuits with components assembled thereon), which serve only to  enhance the
operation of the machine or device; (US) (AUS)
(viii) presetting, adding, changing parameters and settings of a programme in a machine, equipment or electronic equipment; (TUR )
(ix) Adding manuals, warranty cards, conformance certificates to standards with or without test, adding brand, name and/or model  labels or
relabeling; (TUR)
(x) Loading new software, version or different user language; (TUR)]G/RO/45/Add.15
Page 521[3. Product specific residual rule s  (US)  (Issue No.77 – OC0023E2)
Chapter 87
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of safety seat belts of heading 87.08 that were assembled from narrow woven fabrics of heading 58.06 is  the country where
the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, the origin of the g ood is the country in which the
textile fabric that predominates by weight was formed.
Chapter 88
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of a parts of and accessories to parach utes (including dirigible parachutes and paragliders) and rotoch utes of heading 88.04 is
the country where the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, t he origin of such good is the
country in which the textile fabric that predominates by weight was formed.]
4. Criteria to apply the residual rules of A ppendix 2, Rule 2   (Architecture, Issue No.1)
The criteria to apply the residual rules of Appendix 2, Rule 2 for Chapters 84 to 90 are:
(a) value  (EC);
(b) number of units or components  (US);
(c) essential characters  (CAN);(d) essential characters for Chapters 84 and 85;  weight for Chapters 86 to 90  (JPN);(e) total value of parts (including unfinished goods) and the related processing activities  (CH).G/RO/45/Add.15
Page 522
5. Definitions   (Issue No.2)
(a) [The term “blank” means an article, not ready for direct use, having the approximate shape or outline of the finished article o r part, and
which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preform s of plastics
being intermediate products having tubular shape, with one closed  end and one open end threaded to secure a screw type closure,  the
portion below the threaded end being intended to be expanded to a desired size and shape.] (Sec)
6. Method of calculating the ad valorem percentage pr escribed in Origin Criteria:  (EC)   (Issue No.1)
For the purposes of calculating the percentage of the value added requested:
(a) The term “ex works price” shall mean the price paid for the product obtained to the manufacturer in whose undertaking the la st working or
processing is carried out.  The ex-works price shall include the value of all materials used in manufacture and all costs (mate rial costs as
well as other costs) effectively incurred by the manufacturer.  Internal taxes which are, or may be, repaid when such product i s exported or
commercial price reductions shall not be taken into account.
(b) The terms “value acquired as a result of working and processing” and “incorporation of parts originating in the country of m anufacture”
shall mean the increase in value resulting from the assembly its elf, together with any preparatory, finishing and checking oper ations, and
from the incorporation of any parts originating in the country where the operations were carried out, including profit and gene ral costs
borne in that country as a result of these operations.G/RO/45/Add.15
Page 523HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
Chapter 89 Ships, boats and floating
structuresAs indicated at the heading or subheading
level
89.01 Cruise ships, excursion
boats, ferry-boats, cargo
ships, barges and similarvessels for the transport ofpersons or goods.[CTH] (CH) (EGY) (US) (KOR) (SG) (PHI)
(AUS)
[CTH; or
Manufacture where the increase in value
acquired as a result of working and
processing, and if applicable, the
incorporation of parts originating in the
country of manufacture represents at least 45% of the ex-works price of the product.
Hereinafter referred to as “CTH; or 45%
value-added rule” ] (EC)
[CTH, except from headings 89.02  or 89.03]
(JPN) (MEX) (CAN)Submitted to CRO
for decisionIssues Nos.1 to 6, 8
to 13, 71, 72
8901.10 - Cruise ships, excursion
boats and similar vesselsprincipally designed for the
transport of persons; ferry-
boats of all kindsAs indicated at the heading level
8901.20 - Tankers
8901.30 - Refrigerated vessels, other
than those of subheading
No. 8901.20G/RO/45/Add.15
Page 524
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
8901.90 - Other vessels for the
transport of goods and othervessels for the transport ofboth persons and goods
89.02 Fishing vessels; factory
ships and other vessels forprocessing or preservingfishery products.[CTH] (CH) (EGY) (US) (KOR) (SG) (PHI)
(AUS) (CAN)
[CTH; or 45% value added rule]  (EC)[CTH, except from heading 89.01 or 89.03]
(JPN) (MEX)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13, 71, 72
89.03 Yachts and other vessels
for pleasure or sports;rowing boats and canoes.[CTH] (CH) (EGY) (US) (KOR) (SG) (PHI)
(AUS)
[CTH; or 45% value added rule]  (EC)
[CTH, except from heading 89.01 or 89.02]
(JPN) (MEX) (CAN)]Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13, 71, 72
8903.10 - Inflatable As indicated at the heading level
- Other :
8903.91 -- Sailboats, with or without
auxiliary motor
8903.92 -- Motorboats, other than
outboard motorboats
8903.99 -- OtherG/RO/45/Add.15
Page 525HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
89.04 Tugs and pusher craft. [CTH] (JPN) (CH) (MEX) (EGY) (US)
(KOR) (SG) (PHI) (CAN) (AUS)
[CTH; or 45% value added rule]  (EC)Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13, 71, 72
89.05 Light-vessels, fire-floats,
dredgers, floating cranes,
and other vessels thenavigability of which is
subsidiary to their main
function; floating docks;
floating or submersible
drilling or productionplatforms.[CTH] (JPN) (CH) (EGY) (US) (KOR) (SG)
(PHI) (CAN) (AUS)
[CTH; or 45% value added rule]  (EC)
[CTH, except from headings 89.01 through
89.04, 89.06 through 89.08] (MEX)Submitted to CRO
for decisionIssues Nos.1 to 6, 8
to 13, 71, 72
8905.10 - Dredgers As indicated at the heading level
8905.20 - Floating or submersible
drilling or productionplatforms
8905.90 - Other
89.06 Other vessels, including
warships and lifeboats
other than rowing boats.[CTH, except from heading 89.03 or 89.05]
(JPN)
[CTH] (CH) (MEX) (EGY) (KOR) (SG)
(PHI)
[CTH/CTHS: Proposal as specified for split
headings] (US)[(CAN)](AUS)
[CTH; or 45% value added rule]  (EC)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13, 73G/RO/45/Add.15
Page 526
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[ex 89.06(a) Hulls (US) CTH (US) (AUS) [(CAN)]Submitted to CRO
for decision
Issues Nos.1 to 6, 8to 13, 73
ex 89.06(b) Other (US) CTHS (US) (AUS) [(CAN)]]
89.07 Other floating structures
(for example, rafts, tanks,
coffer-dams,landing-stages, buoys andbeacons).[CTH] (CH) (MEX) (EGY) (US) (KOR) (SG)
(PHI) (AUS)
[CTH; or 45% value added rule]  (EC)
[CTH, except from heading 89.03 or 89.05]
(JPN) (CAN)Submitted to CRO
for decisionIssues Nos.1 to 6, 8
to 13
8907.10 - Inflatable rafts As indicated at the heading level
8907.90 - Other
89.08 Vessels and other floating
structures for breaking up.[The  country of origin of the goods of this
heading shall be the country of origin of thevessels and other floating structures prior to
being classified in this heading] (JPN) (EC)
(PHI) (CH) (EGY) (US) (KOR) (SG) (IND)(SEN) (AUS)
[CTH] (CAN) (MEX)Submitted to CRO
for decision
Issues Nos.1 to 6, 8
to 13, 74G/RO/45/Add.15
Page 527Chapters 90
[Chapter Notes][Chapter Rules][Legal Notes]:
For the purposes of this chapter:
[1. Limitations on change of classification rules:  (US)]
[[Notwithstanding the product specific rules in the matrix,] where a change of classification (i.e., change of heading, subhead ing, split heading or split
subheading) results from one of the following circumstan ces, origin shall be determined as indicated:  (US)]
[Where satisfaction of the rules of this Appendix results solely  from the following circumstances, origin shall be determined a s indicated [herein] [in
Appendix].  (Alternative US Text)]
A. Disassembly
Disassembly operations, including those which result in a change of tariff classification, shall not be considered origin confe rring.   (Basket 1)
[(1) A change of classification which results from the disassembly  of the good that can perform its original purpose shall not b e considered as the
change required by the rule set forth in the matrix.  The part s recovered from the good shall retain the country of origin of t he good prior to disassembly.
(US)   (Issues Nos.11 and 12)
[(2) A change of classification which results from the disassembly of the good that cannot perform its original purpose without being restored or
repaired shall not be considered as the change required by the rule set forth in the matrix.  The country of origin of the reco vered parts shall be (one among
the following options (US):]   (Issues Nos.11 and 12)
[(a) the country where the parts are recovered;]  (SEN)
[(b) the country of origin of the good from which the parts are recovered;]  (CAN)[(c) the initial country of origin of the parts.]  (IND)
[Reassembly of disassembled parts:   (Issue No.13)G/RO/45/Add.15
Page 528
A good reassembled from disassembled parts shall have origin in the country where the good satisfy the rule set forth in the ma trix.  If the country of origin
is not determined by the rule set forth in the matrix, [Note][Rule] [a [general] [final] residual rule]  2 shall apply. (CH)]
B. Packaging or repackaging   (Issue No.6)[Where a change in classification results from packaging or repa ckaging the origin of the good shall be the origin prior to suc h packaging or repackaging.
(US) (AUS) (SEN)]
C. Application of HS GIR 2(a) - Collection of parts into kits   (Issues Nos.4 and 5)[Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collectio ns of parts that are presented
as unassembled articles of another heading or subheading the indivi dual parts shall retain their origin prior to such collectio n.  (For goods assembled from
collections of parts, Note 2.C shall apply.)  (US) (AUS)]
[A change of classification which results from the application of Rule 2(a) of the General Rules for the Interpretation of the HS (GIR 2(a)), with respect to
a collection of parts, shall not be considered as the change required by the rule set forth in the matrix. (Sec)]
[A good assembled from a collection of parts that are classified by  virtue of the application of GIR 2(a) in the same heading o r subheading as the good shall
have origin in the country where, subject to paragraph [next], the relevant rule or note set out in the Appendix is satisfied.
The change of classification that may be required by the relevant rule in the matrices is considered to have taken place in the  country in which the good is
assembled from the collection of parts.]  (JPN) (CAN) (HK) (CH)
D. Functional units   (Issue No.7)[Where a change in classification results from the application of note 4 to Section XVI of the HS to separately packaged goods presented together in a
single shipment the separately packaged goods shall retain  their origin prior to such presentation. (US) (JPN) (AUS)]
E. Change of use   (Issue No.9)[A change of classification which results from the change of use of the good shall not be considered as the change required by the rule set forth in the
matrix. (SEN)]G/RO/45/Add.15
Page 529F. Recertification or retesting of articles   (Issue No.10)
[A change of classification which results from the recertification or retesting of the good shall not be considered as the chan ge required by the rule set forth
in the matrix. (Sec)]
G. Degradation of goods by ageing or cons umption or any other reason   (Issue No.8)
[[Unless otherwise provided] a change of classification which resu lts from degradation of the good by ageing or consumption or any other reason shall not
be considered as the change required by the rule set forth in the matrix. (SEN)]
[Origin Conferring Primary Rules (Sec)]:  (SG) (IND)   (Issue No.1)
[A. Goods of this chapter that are not wholly the product of one country shall be deemed to originate in the last country where one of the following
occurs:
(a) Non-originating materials undergo a change of classification from any other sub-heading, including a sub-heading of the same  heading
(CTSH); or from any other heading (CTH) as indica ted in the specific headings or subheadings;  or
(b) Obtaining goods from parts by assembly, including sub-assembly, shall be considered as reflecting last substantial transform ation; or
(c) Process (such as mounting of integrated circuits) as defined for the specific headings or subheadings which result in new ch aracteristics or
use in the finished product.  (SG)]
[B. An assembly operation resulting in a new good having new characteristics is considered to be substantial transformation.  (I ND) (MOR) (SEN for
Chapters 84 to 86 only)]
[C. For the purposes of Chapter 87 the following goods, when asse mbled and finished, shall originate in the country where assemb ly and finishing
results in a change of subheading:
(a) Bumpers;(b) Air bag systems (including inflators and modules);(c) Body assemblies ;G/RO/45/Add.15
Page 530
(d) Brakes and servo-brakes;
(e) Gear boxes and similar gear assemblies;
(f) Axles, whether or not provided with other transmission components;
(g) Wheels;(h) Suspension shock-absorbers;(ij) Vehicle suspension assemblies;(k) Radiators;(l) Silencers and exhaust pipes;
(m) Clutches;
(n) Steering wheels, steering columns and steering boxes;(o) Handle bar assemblies; and(p) Chassis or frame assemblies. (US) ]
2-2. [Additional and residual (US) ] [Origin Conferring Primary (Sec)]  rules:
[When neither the product specific rules provided in the matrix nor legal note 1 above are determinant of origin, the following  shall apply: (US)]
[A. Goods produced from forged or cast blanks  (US) (CH) (AUS)  (Issue No.2)
Where goods are produced from forged or cast blanks which had the essential character of the complete or finished goods and wer e classifiable, by
application of HS General Interpretative Rule 2(a), in the same heading or subheading as the complete or finished goods:G/RO/45/Add.15
Page 531(1) Provided the following criteria are met, the country of origin of the goods shall be the country in which the blank was fini shed: (US) (CH) (AUS)
(a) In its imported prefinished condition, the blank was not capable of functioning for its ultimate use and was not advanced be yond cleaning
or working to remove flash, sprues, burrs or similar excess material, [and (US)] (AUS)
(b) In the country in which the goods were finished: (US) (CH)
(i) The blank was configured to final shape by the removal of mate rial (other than merely by honing or polishing or both), or by
bending, hammering, pressing, stamping or similar forming process; and  (US) (CH)
(ii) The blank underwent one or more of the following processes:
1. [Hardening to a minimum hardness of 38 degrees Rockwell C [or Vickers H-V-3-70] or equivalent standard of hardness;
(US)]
[Heat treatment or thermochemical treatment, su ch as glowing, tempering, hardening; (CH)] or
2. Assembly with five or more parts (other  than parts of general use as defined in [Note 2 to Section XV or similar parts of
plastic (Chapter 39) (US)] [Note 1(g) to Se ction XVI of the HS (CH)]); or  (US) (CH)
3. Surface treatment, such as coating, compressin g, condensing, impregnating or insulating; (CH)
(2) If the criteria of subparagraph (a) above are not satisfied, the country of origin of the goods shall be the country of orig in of the blank.  (US) (CH)
(AUS)]
[B. Finished goods or parts  produced from unfinished goods or parts, other than blanks:  (CH)  (Issue No.3)
Whenever the change of classification rules set out for goods of  chapters 84 to 90 and 93 are not determinant of the country of  origin of the good, the
following substantial transformation rules are to be applied:
(a) A finished good or part produced from a non-originating unfinished good or part classified in the same heading or subheading  as the
finished good or part shall originate in the country in which the good or part was finished, provided:G/RO/45/Add.15
Page 532
(i) the unfinished good or part is not functioning for its ultimate use in its imported condition and has undergone at least two  or more
of the following processes:
- assembly by built-up such as but not limited to welding, solder ing, shrinking, bolting, glueing, fitting, fixing, spooling, wi nding,
connecting, wiring, coupling; or
- heat treatment or thermochemical treatment such as glowing, tempering, hardening; or- treatment for the purpose of shaping, fo rming such as cold or warm forming; or
- mechanical treatment, refining of form-, positional- and surface tolerances of functional finished shapes such as turning, mil ling,
drilling, broaching, grinding, polishing, honing, eroding; or
- surface treatment such as coating, compressing, condensing, im pregnating (excluding temporary conservation for transport and/o r
storage purpose), insulating; or
- system engineering, software-development and application;and(ii) The finished good or part has undergone final testing such as but not limited to balancing, spinning, voltage testing, perf ormance-
or isolation test.
(b) A finished good or part, produced from a non-originating good or part, classified in the same subdivision as the finished go od or part which
do not satisfy the conditions mentioned in Rule 2.B(a) above shall originate in the country contributing most to the product in  terms of total
value of parts (including an unfinished good) and related processing activities.” (CH)]
[C. [Other (US) ] [Chapter Residual Rules (Sec)] :   (Issue No.1)
Where neither the product specific rules in the matrix nor the preceding legal notes are determinant of origin, the following s hall apply:  (US) (CH) (AUS)
(TUR for ex 8471.60(a) for split subheadings (A) and (B) only)G/RO/45/Add.15
Page 533(1) Goods produced by assembly of 5 or more parts (other than parts of general use, as defined in [Note 2 to Section XV or simil ar parts of plastic
(Chapter 39) (US)] [note 1(g) to Section XVI of the HS (AUS)]) shall have origin in the country of assembly, or (US) (AUS) (TUR  for ex 8471.60(a) for
split subheadings (A) and (B) only)
(2) Goods produced as a result of processing non-originating components into a device or apparatus capable of performing one or more new
mechanical or electrical functions shall have origin in the coun try of such processing, or (US) (TUR for ex 8471.60(a) for spli t subheadings (A) and (B)
only)
(3) [Residual rule ].— Goods produced by the assembly of less than 5 parts (other than parts of general use, as defined in Note 2 to Section XV of the
HS or similar parts of plastic (Chapter 39)), and one or more of  whose parts (other than parts of general use, as defined in [N ote 2 to Section XV of the HS
or similar parts of plastic (Chapter 39) (US)] [note 1(g) to Se ction XVI of the HS (AUS)]) satisfies the requirements for origi n in the country of assembly,
shall have origin in the country of assembly. (US) (AUS) (TUR for ex 8471.60(a) for split subheadings (A) and (B) only)
(4) [For the purposes of Paragraph 2.C above (Sec)] the following shall not be considered origin conferring operations:
(i) the attachment of machinery to  a base; (US) (CH) (JPN) (AUS)
(ii) the [installation (US)] [attachment (JPN)] of machinery or a pparatus into cabinets or similar encasements; (US) (CH) (JPN) (AUS)
(iii) the attachment of parts of general use (as defined in [Note 2 to Section XV of the HS or similar parts of plastic (Chapter  39) (US)] [note
1(g) to Section XVI of the HS (CH) (JPN) (AUS)]); (US) (CH) (JPN) (AUS)
(iv) the attachment of handles, dials, knobs, hand cranks, an d other consumer-operated controls; (US) (CH) (JPN) (AUS)
(v) the attachment of a power cord, [change of mains voltage/freq uency by adding transformer, adapter or converter (TUR)] (US) ( CH) (AUS)
(vi) installation of batteries, accumulators, [sensors, thermostats (TUR)] or [other (US)] [similar (JPN)] articles not designed  to [or supplied
(deletion proposed by US)] become a permanen t part of the good; (US) (CH) (JPN) (AUS)
(vii) the attachment of accessories or parts (including printed circuits with components assembled thereon), which serve only to  enhance the
operation of the machine or device; (US) (AUS)
(viii) presetting, adding, changing parameters and settings of a programme in a machine, equipment or electronic equipment; (TUR )G/RO/45/Add.15
Page 534
(ix) Adding manuals, warranty cards, conformance certificates to sta ndards with or without test, adding brand, name and/or model  labels or
relabeling; (TUR)
(x) Loading new software, version or different user language; (TUR)]
[3. Product specific residual rule s  (US)  (Issue No.77 – OC0023E2)
Chapter 87
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of safety seat belts of heading 87.08 that were assembled from narrow woven fabrics of heading 58.06 is  the country where
the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, the origin of the g ood is the country in which the
textile fabric that predominates by weight was formed.
Chapter 88
When application of the primary rules of this Chapter (including  the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of a parts of and accessories to parach utes (including dirigible parachutes and paragliders) and rotoch utes of heading 88.04 is
the country where the fabrics were formed, or in the case of such a good containing textile fabrics of more than one country, t he origin of such good is the
country in which the textile fabric that predominates by weight was formed.]
4. Criteria to apply the residual rules of A ppendix 2, Rule 2   (Architecture, Issue No.1)
The criteria to apply the residual rules of Appendix 2, Rule 2 for Chapters 84 to 90 are:
(a) value  (EC);(b) number of units or components  (US);(c) essential characters  (CAN);G/RO/45/Add.15
Page 535(d) essential characters for Chapters 84 and 85;  weight for Chapters 86 to 90  (JPN);
(e) total value of parts (including unfinished goods) and the related processing activities  (CH).
5. Definitions   (Issue No.2)
(a) [The term “blank” means an article, not ready for direct use, ha ving the approximate shape or outline of the finished article o r part, and
which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preform s of plastics
being intermediate products having tubular shape, with one closed  end and one open end threaded to secure a screw type closure,  the
portion below the threaded end being intended to be expanded to a desired size and shape.] (Sec)
6. Method of calculating the ad valorem percentage pr escribed in Origin Criteria:  (EC)   (Issue No.1)
For the purposes of calculating the percentage of the value added requested:
(a) The term “ex works price” shall mean the price paid for the product obtained to the manufacturer in whose undertaking the la st working or
processing is carried out.  The ex-works price shall include the value of all materials used in manufacture and all costs (mate rial costs as
well as other costs) effectively incurred by the manufacturer.  Internal taxes which are, or may be, repaid when such product i s exported or
commercial price reductions shall not be taken into account.
(b) The terms “value acquired as a result of working and processing” and “incorporation of parts originating in the country of m anufacture”
shall mean the increase in value resulting from the assembly its elf, together with any preparatory, finishing and checking oper ations, and
from the incorporation of any parts originating in the country where the operations were carried out, including profit and gene ral costs
borne in that country as a result of these operations.G/RO/45/Add.15
Page 536
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
Chapter 90 Optical, photographic,
cinematographic,
measuring, checking,
precision, medical orsurgical instruments and
apparatus; parts and
accessories thereofAs indicated at the heading or subheading
level
90.01Optical fibres and optical
fibre bundles; optical fibre
cables other than those ofheading No. 85.44; sheets
and plates of polarising
material; lenses (including
contact lenses), prisms,
mirrors and other opticalelements, of any material,
unmounted, other than
such elements of glass notoptically worked.As indicated at the subheading and split
subheading levelSubmitted to CRO
for decision
Issues Nos.1 to 13
9001.10 - Optical fibres, optical fibre
bundles and cablesas indicated at the split subheading levelG/RO/45/Add.15
Page 537HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex9001.10
(a)Optical fibres [CTH (CAN) (PHI) (JPN) (MEX)]
[CTH, or manufacture where the increase in
value acquired as a result of working and
processing, and if applicable, the incorporation
of parts originating in the country of
manufacture represents at least 45% of the ex-
works price of the product. Hereinafter
referred to as “CTH; or 45% value-addedrule”  (EC)]Submitted to CRO
for decision
Issues Nos.1 to 13,75
[CTH, except from preforms (US) (KOR)
(CH)][Subsidiary rule: The country
of origin will be the country
of origin of the preforms(US)]
ex9001.10
(b)Optical fibre bundles [CTH (CAN) (KOR) (MEX) (CH) (JPN)]
[CTSHS (IND) (MAL)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13,
76
[CTH, except from preforms (US)] [Subsidiary rule: The country
of origin will be the country
of origin of the preforms
(US)]
ex9001.10
(c)Optical fibre cables [CTSHS (US) (KOR) (IND) (PHI) (MAL)]
[CTH (CAN)(JPN)(MEX)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13,
77G/RO/45/Add.15
Page 538
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9001.20 - Sheets and plates of
polarising material[CTH]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9001.30 - Contact lenses [CTH]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9001.40 - Spectacle lenses of glass [CT H (KOR) (HK) (CAN) (IND) (MAL)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13,
78
[CTSH, except a change from lens blanks of
heading 7014 or subheading 7015.10, if they
only require polishing to transform them into
goods of heading 9001. (US)][Subsidiary rule: Otherwise,
the country of origin of the
good will be the country of
origin of the lens blank. (US)
]
9001.50 - Spectacle lenses of other
materials[CTH (KOR) (HK) (CAN) (IND)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH, except from lens blanks, if they requireonly polishing to transform them into goods of
heading 90.01. (US)][Subsidiary rule: Otherwise,
the country of origin of the
good will be the country oforigin of the lens blank. (US)
]G/RO/45/Add.15
Page 539HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9001.90 - Other [CTH (HK) (C AN) (IND) (SG) (MAL)]
[CTH, or change within the subheading as a
result of coating (KOR)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13,79
[CTSH, except a change from lens blanks, ifthey only require polishing to transform them
into goods of heading 9001.(US)][Subsidiary rule: Otherwise,
the country of origin of the
good will be the country of
origin of the lens blank.
(US)]
90.02Lenses, prisms, mirrors
and other optical elements,
of any material, mounted,
being parts of or fittings for
instruments or apparatus,
other than such elements of
glass not optically worked.As indicated at the subheading level
- Objective lenses :
9002.11 -- For cameras, projectors or
photographic enlargers or
reducers[CTSH, except from 9001.90 (CAN) (JPN)]
[CTSH  (MEX)]
[CTH  (CH) (SG) (KOR) (MAL)]Submitted to CRO
for decision
Issues Nos.1 to 13,
80
CTSH, except a change from subheading
9001.90 or from lens blanks of heading 7014 ifthey require only polishing to transform them
into goods of heading 90.01.(US)]G/RO/45/Add.15
Page 540
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH; or 45% value added rule  (EC) ]
9002.19 -- Other
9002.20 - Filters
9002.90 - Other
90.03 Frames and mountings for
spectacles, goggles or the
like, and parts thereof.As indicated at the subheading and split
subheading level
- Frames and mountings : Submitted to CRO
for decision
Issues Nos.1 to 13,
83
9003.11 -- Of plastics [CTSH  (MEX) (CH) (HK) (KOR) (SG)
(MAL)]
[CTSH, except from more than one of: fronts(ex 9003.90(a)); or temples (ex 9003.90(b)).
(CAN)]
[CTH (JPN)]
[CTH; or 45% value added rule  (EC) ]
[CTSH, except a change from finished temples
or finished fronts of subheading 9003.90 (US)][Subsidiary rule: the country
of origin of the good will be
the country of origin of the
front. (US)]
9003.19 -- Of other materialsG/RO/45/Add.15
Page 541HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9003.90 - Parts [CTH (CH) (JPN) (US) (KOR) (SG) (MEX)
(CAN)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9003.90(a)Fronts [CTH]  (CAN) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9003.90(b)Temples [CTH]  (CAN)
90.04 Spectacles, goggles and the
like, corrective, protectiveor other.As indicated at the subheading level
9004.10 - Sunglasses [CTH (SG) (PHI) (HK) (KOR) (MEX) (MAL)
[CTH, except from more than one of: lenses
(90.01); or frames (90.03) (CAN) (SEN)
(JPN)]
[CTH, except from subheading 9001.40,
9001.50 or heading 90.03; or 45% value added
rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13,84G/RO/45/Add.15
Page 542
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH, except a change from subheadings
9001.40 or 9001.50. (US) (CH)][Subsidiary rule: the country
of origin of the good will be
the country of origin of thelenses. (US)]
9004.90 - Other
90.05 Binoculars, monoculars,
other optical telescopes,
and mountings therefor;
other astronomical
instruments and mountings
therefor, but not includinginstruments for radio-
astronomy.As indicated at the subheading level
9005.10 - Binoculars [CTSH  (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9005.80 - Other instruments
9005.90 - Parts and accessories
(including mountings)[CTH (CH) (CAN) (KOR) (SG) (MAL)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13,
81
[CTH , except from headings 90.01 or 90.02(JPN) (MEX) (US)][Subsidiary rule: the country
of origin of the good will be
the country of origin of the
lens or other optical element.
(US)]G/RO/45/Add.15
Page 543HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
90.06 Photographic (other than
cinematographic) cameras;photographic flashlight
apparatus and flashbulbs
other than discharge lamps
of heading No. 85.39.As indicated at the subheading level
9006.10 - Cameras of a kind used for
preparing printing plates or
cylinders[CTSH, except from interchangeable lenses of
subheading 9002.11 (US)][Subsidiary Rule: the country
of origin for the lens shall be
determined in accordancewith the rule for subheading
9002.11 and the country of
origin for the camera body
shall be determined in
accordance with this rule.
(US)]Submitted to CRO
for decisionIssues Nos.1 to 13,
82
9006.20 - Cameras of a kind used for
recording documents on
microfilm, microfiche or
other microforms[CTSH  (JPN) (CAN) (MEX) (CH) (KOR)
(SG) (PHI) (HK) (MAL)]
[CTH; or 45% value added rule  (EC) ]
9006.30 - Cameras specially designed
for underwater use, for
aerial survey or for medical
or surgical examination ofinternal organs; comparison
cameras for forensic or
criminological purposes [Manufacturing where the increase in value
acquired as a result of working and processing,
and if applicable, the incorporation of parts
originating in the country of manufacturerepresents at least 51% of the product.
Hereinafter referred to as “51% value added
rule”]  (BRA)G/RO/45/Add.15
Page 544
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9006.40 - Instant print cameras
- Other cameras :
9006.51 -- With a through-the-lens
viewfinder (single lens
reflex (SLR)), for roll film
of a width not exceeding 35mm
9006.52 -- Other, for roll film of a
width less than 35 mm
9006.53 -- Other, for roll film of a
width of 35 mm
9006.59 -- Other
-Photographic flashlight
apparatus and flashbulbs :
9006.61 --Discharge lamp
("electronic") flashlight
apparatus[CTSH (JPN)(CAN)(MEX)(US)(CH)(KOR)
(SG) (PHI) (HK) (MAL)]
[CTH; or 45% value added rule  (EC) ]
[51% value added rule  (BRA)]Submitted to CRO
for decisionIssues Nos.1 to 13
9006.62 -- Flashbulbs, flashcubes and
the like
9006.69 -- Other
- Parts and accessories :G/RO/45/Add.15
Page 545HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9006.91 -- For cameras [CTH  (JPN) (C H) (CAN) (MEX) (US) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC)][51% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13
9006.99 -- Other
90.07 Cinematographic cameras
and projectors, whether or
not incorporating sound
recording or reproducing
apparatus.As indicated at the subheading level
- Cameras :
9007.11 -- For film of less than 16
mm width or for double-8
mm film[CTSH  (JPN) (CAN) (MEX) (CH) (KOR)
(SG) (PHI) (HK) (MAL)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13,
82
[CTSH, except from interchangeable lenses of
subheading 9002.11 (US)][Subsidiary Rule: the country
of origin for the lens shall be
determined in accordance
with the rule for subheading 
9002.11 and the country of
origin for the camera body
shall be determined inaccordance with this rule.
(US)]
9007.19 -- OtherG/RO/45/Add.15
Page 546
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9007.20 -  Projectors
- Parts and accessories :
9007.91 -- For cameras [CTH (JPN) (C H) (CAN) (MEX) (US) (KOR)
(SG) (PHI) ]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9007.92 -- For projectors
90.08 Image projectors, other
than cinematographic;
photographic (other than
cinematographic) enlargers
and reducers.As indicated at the subheading level
9008.10 - Slide projectors [CTSH (JPN)(CAN)(MEX)(CH)(KOR) (SG)
(PHI) (HK) (MAL)]
[CTH; or 45% value added rule  (EC) ]
[60% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13,82G/RO/45/Add.15
Page 547HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTSH, except from interchangeable lenses of
subheading 9002.11 (US)][Subsidiary Rule: the country
of origin for the lens shall be
determined in accordance
with the rule for subheading
9002.11 and the country of
origin for the camera body
shall be determined inaccordance with this rule.
(US)]
9008.20 - Microfilm, microfiche or
other microform readers,
whether or not capable of
producing copies
9008.30 - Other image projectors
9008.40 - Photographic (other than
cinematographic) enlargers
and reducers
9008.90 - Parts and accessories [CTH (JPN) (CH) (CAN)(MEX) (US) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ][60% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13
90.09 Photo-copying apparatus
incorporating an optical
system or of the contacttype and thermo-copying
apparatus.As indicated at the subheading split
subheading levelG/RO/45/Add.15
Page 548
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
- Electrostatic photo-copying
apparatus :
9009.11 -- Operating by reproducing
the original image directlyonto the copy (direct
process)[CTSH  (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]
[60% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13
9009.12 -- Operating by reproducing
the original image via an
intermediate onto the copy
(indirect process)
- Other photo-copying
apparatus :
9009.21 -- Incorporating an optical
system
9009.22 -- Of the contact type
9009.30 - Thermo-copying apparatus [CTSH (JPN) (CAN)(MEX) (US) (SG) (PHI)]
[CTH; or 45% value added rule  (EC) ][60% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13G/RO/45/Add.15
Page 549HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9009.90 - Parts and accessories [CTH (C H) (CAN)(MEX) (US) (KOR) (SG)
(PHI)]
[CTH; or 45% value added rule  (EC) ]
[60% value added rule  (BRA)]Proposal as specified for split subheading
(JPN)Submitted to CRO
for decision
Issues Nos.1 to 13
ex9009.90
(a)--   Cartridge, sorter, feeder,
paper cassette, paper
deck, cassette pedestal,
editor, film projector and
film scanner[CTSHS (JPN)]
ex9009.90(b) --  Other [CTH (JPN)]
90.10 Apparatus and equipment
for photographic (including
cinematographic)laboratories (including
apparatus for the
projection or drawing of
circuit patterns on
sensitised semiconductor
materials), not specified or
included elsewhere in thisChapter; negatoscopes;
projection screens.As indicated at the subheading levelG/RO/45/Add.15
Page 550
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9010.10 - Apparatus and equipment
for automaticallydeveloping photographic
(including cinematographic)
film or paper in rolls or for
automatically exposing
developed film to rolls of
photographic paper[CTSH  (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG) (PHI – 9010.10, 9010.41,
9010.42, 9010.49, 9010.50 only)]
[CTH; or 45% value added rule  (EC) ][51% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13
- Apparatus for the projection
or drawing of circuit
patterns on sensitisedsemiconductor materials :
9010.41 -- Direct write-on-wafer
apparatus
9010.42 -- Step and repeat aligners
9010.49 -- Other
9010.50 - Other apparatus and
equipment for photographic(including cinematographic)
laboratories; negatoscopes
9010.60 - Projection screensG/RO/45/Add.15
Page 551HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9010.90 - Parts and accessories [CTH  (J PN) (CAN) (MEX) (U S) (CH) (KOR)
(SG) ]
[CTH; or 45% value added rule  (EC) ]
[51% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13
90.11 Compound optical
microscopes, including
those for
photomicrography,
cinephotomicrography or
microprojection.As indicated at the subheading level
9011.10 - Stereoscopic microscopes [CTSH   (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9011.20 - Other microscopes, for
photomicrography,cinephotomicrography or
microprojection
9011.80 - Other microscopes
9011.90 - Parts and accessories [CTH  (JPN) (CAN) (MEX) (US) (CH) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
90.12 Microscopes other than
optical microscopes;
diffraction apparatus.As indicated at the subheading levelG/RO/45/Add.15
Page 552
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9012.10 - Microscopes other than
optical microscopes and
diffraction apparatus[CTSH (JPN) (CH) (CAN) (MEX) (US)
(KOR) (SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9012.90 - Parts and accessories [CTH (J PN) (CH) (CAN) (MEX) (US) (SG)
(PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
90.13 Liquid crystal devices not
constituting articles
provided for more
specifically in other
headings; lasers, other than
laser diodes; other opticalappliances and
instruments, not specified
or included elsewhere in
this Chapter.As indicated at the subheading and split
subheading level
9013.10 - Telescopic sights for fitting
to arms; periscopes;
telescopes designed to form
parts of machines,
appliances, instruments or
apparatus of this Chapter or
Section XVI[CTSH except from optical telescopes of
subheading 9005.80 (JPN) (US) (SG)][Subsidiary rule:
the country of origin will be
the country of origin of good
of subheading 9005.80 from
which it was transformed.
(BRA)]Submitted to CRO
for decisionIssues Nos.1 to 13
[CTSH  (CAN) (MEX) (CH) (KOR) (PHI)]
[CTH; or 45% value added rule  (EC) ]G/RO/45/Add.15
Page 553HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9013.20 - Lasers, other than laser
diodes[CTSH (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG – 9013.20 only (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9013.80 - Other devices, appliances
and instruments
9013.90 - Parts and accessories As indicated at the split subheading level
ex
9013.90(a)LCD Panel [CTSHS] Submitted to CRO
for decisionIssues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
ex
9013.90(b)Back Light Unit [CTSHS]
[CTH; or 45% value added rule  (EC) ]
ex
9013.90(c)Other [CTH]
[CTH; or 45% value added rule  (EC) ]
90.14 Direction finding
compasses; other
navigational instruments
and appliances.As indicated at the subheading level
9014.10 - Direction finding
compasses[CTSH  (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG) (PHI – 9014.20, 9014.80 only)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13G/RO/45/Add.15
Page 554
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9014.20 - Instruments and appliances
for aeronautical or spacenavigation (other than
compasses)
9014.80 - Other instruments and
appliances
9014.90 - Parts and accessories [CTH (JPN ) (CH) (CAN) (MEX) (US) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
90.15 Surveying (including
photogrammetrical
surveying), hydrographic,oceanographic,
hydrological,
meteorological or
geophysical instruments
and appliances, excluding
compasses; rangefinders.As indicated at the subheading level
9015.10 - Rangefinders [CTSH (JPN) (CAN)(MEX) (US)(CH) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9015.20 - Theodolites and
tacheometers
9015.30 - LevelsG/RO/45/Add.15
Page 555HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9015.40 - Photogrammetrical
surveying instruments and
appliances
9015.80 - Other instruments and
appliances
9015.90 - Parts and accessories [CTH (JPN)(CH)(CAN)(MEX) (US)(CH)
(KOR) (SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
90.16 Balances of a sensitivity of 5
cg or better, with or without
weights.[CTH (JPN)]
[CTH; or 45% value added rule  (EC) ][ as indicated at the split heading level (CAN)
(US) (KOR)  (SG)(CH)]Submitted to CRO
for decision
Issues Nos.1 to 13
ex  90.16(a) Balances of a sensitivity of 5
cg or better[CTHS]  (CAN) (US) (KOR) (SG) (CH) Submitted to CRO
for decisionIssues Nos.1 to 13
ex  90.16(b) Parts [CTH]  (CAN) (US) (KOR) (SG) (CH)G/RO/45/Add.15
Page 556
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
90.17 Drawing, marking-out or
mathematical calculating
instruments (for example,drafting machines,
pantographs, protractors,
drawing sets, slide rules,
disc calculators);
instruments for measuringlength, for use in the hand
(for example, measuring
rods and tapes,
micrometers, callipers), not
specified or included
elsewhere in this Chapter.As indicated at the subheading level
9017.10 - Drafting tables and
machines, whether or not
automatic[CTSH  (JPN) (MEX) (US) (CH) (KOR) (SG)
(CAN)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9017.20 - Other drawing, marking-out
or mathematical calculating
instruments
9017.30 - Micrometers, callipers and
gauges
9017.80 - Other instruments
9017.90 - Parts and accessories [CTH (J PN) (CH) (CAN)(M EX) (US)(KOR)
(SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decisionIssues Nos.1 to 13G/RO/45/Add.15
Page 557HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
90.18 Instruments and appliances
used in medical, surgical,dental or veterinary
sciences, including
scintigraphic apparatus,
other electro-medical
apparatus and sight-testing
instruments.As indicated at the subheading split
subheading level
- Electro-diagnostic
apparatus (including
apparatus for functional
exploratory examination or
for checking physiological
parameters) :
9018.11 -- Electro-cardiographs [CTSH  (JPN) (MEX) (SG)]
[ as indicated at the split subheading
level(CAN) (US) (KOR) (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.11(a)Apparatus [CTSHS] (CAN) (US) (KOR) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9018.11(b)Parts and accessories [CTH] (CAN) (US) (KOR) (CH)G/RO/45/Add.15
Page 558
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9018.12 -- Ultrasonic scanning
apparatus[CTSH  (JPN) (MEX) (SG)]
[ as indicated at the split subheading
level(CAN) (US) (KOR) (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.12(a)Ultrasonic scanning
apparatus[CTSHS  (CAN) (KOR) (US) (CH)] Submitted to CRO
for decision
Issues Nos.1 to 13
ex9018.12(b)Parts
[CTH  (CAN) (KOR) (US) (CH)]
9018.13 -- Magnetic resonance
imaging apparatus[CTSH  (JPN) (MEX) (SG)]
[ as indicated at the split subheading
level(CAN) (US) (KOR) (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.13(a)Magnetic resonance imaging
apparatus[CTSHS  (CAN) (KOR) (US) (CH)] Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9018.13(b)Parts [CTH (CAN) (KOR) (US) (CH)]
9018.14 -- Scintigraphic apparatus [CTSH  (JPN) (MEX) (SG)]
[ as indicated at the split subheading
level(CAN) (US) (KOR) (CH)]Submitted to CRO
for decisionIssues Nos.1 to 13G/RO/45/Add.15
Page 559HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.14(a)Scintigraphic apparatus [CTSHS]  (CAN) (KOR) (US) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex9018.14(b)Parts
[CTH]  (CAN) (KOR) (US) (CH)
9018.19 -- Other [CTSH  (JPN) (MEX) (SG)]
[ as indicated at the split subheading
level(CAN) (US) (KOR) (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.19(a)Apparatus [CTSHS]  (CAN) (US) (KOR) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9018.19(b)Parts [CTH]  (CAN) (US) (KOR) (CH)
9018.20 - Ultra-violet or infra-red ray
apparatus[CTSH  (JPN) (MEX) (SG)]
[ as indicated at the split subheading
level(CAN) (US) (KOR) (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]G/RO/45/Add.15
Page 560
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex
9018.20(a)Ultra-violet or infra-red ray
apparatus[CTSHS]  (CAN) (US) (KOR) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9018.20(b)Parts [CTH]  (CAN) (US) (KOR) (CH)
- Syringes, needles, catheters,
cannulae and the like :
9018.31 -- Syringes, with or without
needles[CTSH]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13
9018.32 -- Tubular metal needles and
needles for sutures[CTSH]
[CTH]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13
9018.39 -- Other As indicated at the split subheading level
ex
9018.39(a)Other needles, catheters,
cannulae and the like, used in
medical, surgical, dental or
veterinary sciences[CTSHS  except from subheading 4009.10
(US)]
[CTH (MAL)]
[CTSHS (CAN)]Submitted to CRO
for decision
Issues Nos.1 to 13,
85
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]G/RO/45/Add.15
Page 561HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex
9018.39(b)Parts and accessories of
goods of subheading
ex9018.39.[CTH]
[CTH; or 45% value added rule  (EC) ][45% value added rule  (BRA)]
- Other instruments and
appliances, used in dental
sciences:
9018.41 - Dental drill engines,
whether or not combined on
a single base with other
dental equipment[CTSH  (JPN) (MEX) (SG)]
[as indicated at the split subheading level
(CAN) (US) (KOR) (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.41(a)Dental drill engines, whether
or not combined on a single
base with other dental
equipment[CTSHS]  (CAN) (US) (KOR) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex9018.41(b)Parts
[CTH]  (CAN) (US) (KOR) (CH)
9018.49 -- Other [CTSH  (JPN) (MEX) (SG)]
[as indicated at the split subheading level
(CAN) (US) (KOR) (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13G/RO/45/Add.15
Page 562
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.49(a)Instruments and appliances (i) [CTSHS]  (CAN)
(US) (KOR) (CH)[or
from blanks (US)]Submitted to CRO
for decision
Issues Nos.1 to 13
ex9018.49(b)Parts
[CTH]  (CAN) (US) (KOR) (CH)
9018.50 - Other ophthalmic
instruments and appliances[CTSH  (JPN) (MEX) (SG)]
[as indicated at the split subheading
level(CAN) (US) (KOR) (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.50(a)Other ophthalmic
instruments and appliances[CTHS]  (CAN) (US) (KOR) (CH) [or from
blanks (US)]Submitted to CRO
for decision
Issues Nos.1 to 13
ex9018.50(b)Parts
[CTH]  (CAN) (US) (KOR) (CH)
9018.90 - Other instruments and
appliances[CTSH  (JPN ) (MEX) (SG)]
[as indicated at the split subheading level
CAN) (US) (KOR)(CH)]Submitted to CRO
for decision
Issues Nos.1 to 13G/RO/45/Add.15
Page 563HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9018.90(a)Other instruments and
appliances[CTSHS]  (CAN) (US) (KOR) (CH) [or from
blanks (US)]Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9018.90(b)Parts [CTH]  (CAN) (US) (KOR) (CH)
90.19 Mechano-therapy
appliances; massage
apparatus; psychological
aptitude-testing apparatus;
ozone therapy, oxygentherapy, aerosol therapy,
artificial respiration or
other therapeutic
respiration apparatus.As indicated at the subheading and split
subheading  level
9019.10 Mechano-therapy appliances;
massage apparatus;
psychological aptitude-
testing apparatus[CTH (JPN)]
[CTSH (MEX)]Submitted to CRO
for decisionIssues Nos.1 to 13
[as indicated at the split subheading level
CAN) (US) (KOR)  (SG) (CH)]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]G/RO/45/Add.15
Page 564
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex
9019.10(a)Mechano-therapy appliances;
massage apparatus;
psychological aptitude-
testing apparatus[CTSHS]  (CAN) (US) (KOR) (SG) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9019.10(b)Parts [CTH]  (CAN) (US) (KOR) (SG) (CH)
9019.20 - Ozone therapy, oxygen
therapy, aerosol therapy,
artificial respiration orother therapeutic
respiration apparatus[CTH (JPN)]
[CTSH (MEX)]Submitted to CRO
for decision
Issues Nos.1 to 13
[as indicated at the split heading level CAN)(US) (KOR)  (SG) (CH)]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9019.20(a)Ozone therapy, oxygen
therapy, aerosol therapy,
artificial respiration or other
therapeutic respiration
apparatus[CTSHS/CTH]  (CAN) (US) (KOR) (SG)
(CH)Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9019.20(b)Parts [CTH]  (CAN) (US) (KOR) (SG) (CH)G/RO/45/Add.15
Page 565HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
90.20 Other breathing appliances
and gas masks, excludingprotective masks having
neither mechanical partsnor replaceable filters.[CTH (JPN) (MEX) (SG)]
[as indicated at the split heading level (CAN)
(US) (CH) ]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH or supplementary criteria (KOR)]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex 9020(a) Other breathing appliences,
etc., excluding parts[CTHS]  (CAN) (US) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex 9020(b) Parts [CTH]  (CAN) (US) (CH)
90.21 Orthopaedic appliances,
including crutches, surgical
belts and trusses; splints
and other fractureappliances; artificial parts
of the body; hearing aids
and other appliances which
are worn or carried, or
implanted in the body, tocompensate for a defect or
disability.As indicated at the subheading and split
subheading  level
- Artificial joints and other
orthopaedic or fracture
appliances :G/RO/45/Add.15
Page 566
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9021.11 -- Artificial joints [CTSH  (JPN) (MEX) (KOR) (SG)]
[CTH (PHI)]Submitted to CRO
for decision
Issues Nos.1 to 13
[as indicated at the split subheading level
CAN) (US)  (CH) ]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9021.11(a)Artificial joints, excluding
parts[CTSHS]  (CAN) (US) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex9021.11(b)Parts
[CTH]  (CAN) (US) (CH)
9021.19 -- Other [CTSH  (JPN) (MEX) (KOR) (SG)]
[CTH (PHI)]Submitted to CRO
for decision
Issues Nos.1 to 13
[as indicated at the split subheading level
CAN) (US)  (CH) ]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9021.19(a)Appliances [CTSHS]  (CAN) (US) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex9021.19(b)Parts
[CTH]  (CAN) (US) (CH)G/RO/45/Add.15
Page 567HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
- Artificial teeth and dental
fittings :
9021.21 -- Artificial teeth [CTSH  (J PN) (CAN) (MEX) (KOR) (SG)]
[CTH (PHI)]Submitted to CRO
for decision
Issues Nos.1 to 13
[ as indicated at the split subheading level(US) (CH) ]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9021.21(a)Artificial teeth. [CTSHS]  (US) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9021.21(b)Parts and accessories of
artificial teeth[CTH]  (US) (CH)
9021.29 -- Other [CTSH (JPN)(MEX) (KOR) (SG)]
[CTH (PHI)]Submitted to CRO
for decision
Issues Nos.1 to 13
[ as indicated at the split subheading level(CAN)  (US)  (CH) ]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9021.29(a)Dental fittings, other than
artificial teeth[CTSHS]  (CAN) (US) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13G/RO/45/Add.15
Page 568
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
ex
9021.29(b)Parts and Accessories of
Dental fittings[CTH]  (CAN) (US) (CH)
9021.30 - Other artificial parts of the
body[CTSH (JPN)(MEX) (SG)]
[CTH (PHI)]Submitted to CRO
for decision
Issues Nos.1 to 13
[ as indicated at the split subheading level(CAN) (US) (CH)]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
(A)
ex
9021.30(a)Other artificial parts of the
body, excluding parts[CTSHS]  (CAN) (US) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9021.30(b)Parts [CTH]  (CAN) (US)
(B)
ex
9021.30(a)Other artificial parts of the
body (heart valves)[CTSHS]  (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9021.30(b)Other [CTH]  (CH)
9021.40 - Hearing aids, excluding
parts and accessories[CTSH  (JPN) (CAN) (MEX) (US) (KOR)
(SG)]
[CTH (CH)]Submitted to CRO
for decision
Issues Nos.1 to 13G/RO/45/Add.15
Page 569HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
9021.50 - Pacemakers for stimulating
heart muscles, excludingparts and accessories[CTSH  (JPN) (CAN) (MEX) (US) (KOR)
(SG)]
[CTH (CH) (PHI)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
9021.90 - Other [CTH (JPN) (KOR) (SG) (PHI)]
[CTSH  (MEX)]Submitted to CRO
for decision
Issues Nos.1 to 13
[ as indicated at the split subheading levelCAN) (US)  (CH) ]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9021.90(a)Appliances [CTSHS]  (CAN) (US) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex
9021.90(b)Parts [CTH]  (CAN) (US) (CH)G/RO/45/Add.15
Page 570
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
90.22 Apparatus based on the use
of X-rays or of alpha, betaor gamma radiations,
whether or not for medical,
surgical, dental or
veterinary uses, including
radiography orradiotherapy apparatus, X-
ray tubes and other X-ray
generators, high tension
generators, control panels
and desks, screens,
examination or treatment
tables, chairs and the like.As indicated at the subheading and split
subheading  level
- Apparatus based on the use
of X-rays, whether or not
for medical, surgical, dental
or veterinary uses, including
radiography or radiotherapy
apparatus :
9022.12 -- Computed tomography
apparatus[CTSH  (MEX) (US) (KOR) (CH) (SG) (JPN)
(CAN)]
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]Submitted to CRO
for decision
Issues Nos.1 to 13
9022.13 -- Other, for dental usesG/RO/45/Add.15
Page 571HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9022.14 -- Other, for medical,
surgical or veterinary uses
9022.19 -- For other uses
- Apparatus based on the use
of alpha, beta or gamma
radiations, whether or not
for medical, surgical, dentalor veterinary uses, including
radiography or radiotherapyapparatus :
9022.21 -- For medical, surgical,
dental or veterinary uses
9022.29 -- For other uses
9022.30 - X-ray tubes [CTH (JPN) (CAN)]
[CTSH  (MEX) (US) (KOR) (CH) (SG)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
9022.90 - Other, including parts and
accessories[CTH (JPN) (SG)]
[CTSH (MEX)]Submitted to CRO
for decision
Issues Nos.1 to 13
[as indicated at the split subheading level (CA)(US) (KOR)  (CH) ]G/RO/45/Add.15
Page 572
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH; or 45% value added rule  (EC) ]
[45% value added rule  (BRA)]
ex
9022.90(a)Apparatus [CTSHS]  (CAN) (US) (KOR) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex9022.90(b)Parts and accessories
[CTH]  (CA) (US) (KOR) (CH)
90.23 Instruments, apparatus
and models, designed for
demonstrational purposes
(for example, in educationor exhibitions), unsuitable
for other uses.[CTH (JPN) (MEX) (KOR)]
[as indicated at the split heading level (CAN)
(US) (SG) (CH)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
ex 9023(a) Instruments, etc., excluding
parts[CTHS]  (CAN) (US) (SG) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex 9023(b) Parts [CTH]  (CAN) (US) (SG) (CH)
90.24 Machines and appliances
for testing the hardness,
strength, compressibility,
elasticity or other
mechanical properties ofmaterials (for example,
metals, wood, textiles,paper, plastics).As indicated at the subheading levelG/RO/45/Add.15
Page 573HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9024.10 - Machines and appliances
for testing metals[CTSH  (JPN) (CAN) (MEX) (US) (KOR)
(CH) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9024.80 - Other machines and
appliances
9024.90 - Parts and accessories [CTH (JPN ) (CH) (CAN) (MEX) (US) (KOR)
(SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
90.25 Hydrometers and similar
floating instruments,
thermometers, pyrometers,
barometers, hygrometersand psychrometers,
recording or not, and any
combination of these
instruments.As indicated at the subheading level
- Thermometers and
pyrometers, not combined
with other instruments :
9025.11 -- Liquid-filled, for direct
reading[CTSH  (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9025.19 -- Other
9025.80 - Other instrumentsG/RO/45/Add.15
Page 574
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9025.90 - Parts and accessories [CTH (JPN ) (CH) (CAN) (MEX) (US) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
90.26 Instruments and apparatus
for measuring or checking
the flow, level, pressure or
other variables of liquids orgases (for example, flow
meters, level gauges,
manometers, heat meters),
excluding instruments and
apparatus of heading
No. 90.14, 90.15, 90.28 or
90.32.As indicated at the subheading level
9026.10 - For measuring or checking
the flow or level of liquids[CTSH  (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decisionIssues Nos.1 to 13
9026.20 - For measuring or checking
pressure
9026.80 - Other instruments or
apparatus
9026.90 - Parts and accessories [CTH (JPN ) (CH) (CAN) (MEX) (US) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decisionIssues Nos.1 to 13G/RO/45/Add.15
Page 575HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
90.27 Instruments and apparatus
for physical or chemicalanalysis (for example,
polarimeters,
refractometers,
spectrometers, gas or
smoke analysis apparatus);instruments and apparatus
for measuring or checking
viscosity, porosity,
expansion, surface tension
or the like; instruments and
apparatus for measuring or
checking quantities of heat,sound or light (including
exposure meters);
microtomes.As indicated at the subheading and split
subheading  level
9027.10 - Gas or smoke analysis
apparatus[CTSH  (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9027.20 - Chromatographs and
electrophoresis instruments
9027.30 - Spectrometers,
spectrophotometers and
spectrographs using optical
radiations (UV, visible, IR)
9027.40 - Exposure metersG/RO/45/Add.15
Page 576
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9027.50 - Other instruments and
apparatus using optical
radiations (UV, visible, IR)
9027.80 - Other instruments and
apparatus
9027.90 - Microtomes; parts and
accessories[as indicated at the split subheading level
(JPN)(CAN)(KOR)  (SG) (CH)]
[CTH (US)]Submitted to CRO
for decision
Issues Nos.1 to 13
[CTSH (MEX)]
[CTH; or 45% value added rule  (EC) ]
ex9027.90(a)-Microtomes and accessories
[CTSHS] (JPN) (CAN) (KOR) (SG) (CH) Submitted to CRO
for decision
Issues Nos.1 to 13
ex9027.90(b)Parts
[CTH] (JPN) (CAN) (KOR) (SG) (CH)]
90.28 Gas, liquid or electricity
supply or production
meters, including
calibrating meters therefor.As indicated at the subheading level
9028.10 - Gas meters [CTSH (JPN)(CAN)(MEX) (US) (CH) (KOR)
(SG – 9028.10, 9028.20 only) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9028.20 - Liquid meters
9028.30 - Electricity metersG/RO/45/Add.15
Page 577HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9028.90 - Parts and accessories [CTH (JPN ) (CH) (CAN) (MEX) (US) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
90.29 Revolution counters,
production counters,
taximeters, mileometers,pedometers and the like;
speed indicators and
tachometers, other than
those of heading No.90.14
or 90.15; stroboscopes.As indicated at the subheading level
9029.10 - Revolution counters,
production counters,
taximeters, mileometers,
pedometers and the like[CTSH  (JPN) (CAN) (MEX) (US) (CH)
(KOR) (SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9029.20 - Speed indicators and
tachometers; stroboscopes
9029.90 - Parts and accessories [CTH (JPN ) (CH) (CAN) (MEX) (US) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decisionIssues Nos.1 to 13G/RO/45/Add.15
Page 578
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
90.30 Oscilloscopes, spectrum
analysers and otherinstruments and
apparatus for measuring
or checking electrical
quantities, excluding
meters of headingNo.90.28; instruments and
apparatus for measuring
or detecting alpha, beta,
gamma, X-ray, cosmic or
other ionising radiations.As indicated at the subheading level
9030.10 - Instruments and apparatus
for measuring or detecting
ionising radiations[CTSH  (JPN) (MEX) (CAN) (US) (CH)
(KOR) (SG) (PHI) ]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9030.20 - Cathode-ray oscilloscopes
and cathode-ray
oscillographs
- Other instruments and
apparatus, for measuring or
checking voltage, current,
resistance or power, without
a recording device :
9030.31 -- Multimeters
9030.39 -- OtherG/RO/45/Add.15
Page 579HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9030.40 - Other instruments and
apparatus, speciallydesigned for
telecommunications (for
example, cross-talk meters,
gain measuring instruments,
distortion factor meters,
psophometers)
- Other instruments and
apparatus :
9030.82 -- For measuring or checking
semiconductor wafers or
devices
9030.83 -- Other, with a recording
device
9030.89 -- Other [CTSH  (JPN) (M EX) (CAN) (US) (PHI) ]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9030.90 - Parts and accessories [CTH (JPN ) (CH) (CAN) (MEX) (US) (KOR)
(SG) (PHI)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decisionIssues Nos.1 to 13G/RO/45/Add.15
Page 580
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
90.31 Measuring or checking
instruments, appliancesand machines, not specified
or included elsewhere in
this Chapter; profile
projectors.As indicated at the subheading level
9031.10 - Machines for balancing
mechanical parts[CTSH  (JPN) (MEX) (CAN) (US) (CH)
(KOR) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decisionIssues Nos.1 to 13
9031.20 - Test benches
9031.30 - Profile projectors
- Other optical instruments
and appliances :
9031.41 -- For inspecting
semiconductor wafers or
devices or for inspecting
photomasks or reticles used
in manufacturing
semiconductor devices
9031.49 -- Other
9031.80 - Other instruments,
appliances and machines[CTSH  (JPN) (MEX) (CAN) (US) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13G/RO/45/Add.15
Page 581HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
9031.90 - Parts and accessories [CTH (JPN) (CH) (US) (MEX) (KOR)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
90.32 Automatic regulating or
controlling instruments andapparatus.As indicated at the subheading level
9032.10 - Thermostats [CTSH  (J PN) (MEX) (CAN) (US) (CH)
(KOR) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9032.20 - Manostats [CTSH  (JPN) (MEX) (CAN) (US) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
- Other instruments and
apparatus :
9032.81 -- Hydraulic or pneumatic [CTSH  (JPN) (MEX) (CAN) (US) (CH)
(KOR) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9032.89 -- Other [CTSH  (JPN) (MEX) (CAN) (US) (SG)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13
9032.90 - Parts and accessories [CTH (JPN) (CH) (CAN) (MEX) (SG)
(MAL)]
[CTH; or 45% value added rule  (EC) ]Submitted to CRO
for decision
Issues Nos.1 to 13,
86G/RO/45/Add.15
Page 582
HS Code
numberDescription of goods Primary Rule Notes Comments
AB C D E
[CTH, except from heading  8537 (US)] [Subsidiary Rule: The
country of origin of the
goods shall be the country of
origin of the goods of
heading 85.37 used therein.
(US)]
90.33 Parts and accessories (not
specified or included
elsewhere in this Chapter)for machines, appliances,
instruments or apparatusof Chapter 90.CTH Basket 1
__________