RESTRICTEDWORLD TRADE
ORGANIZATIONG/RO/W/22/Rev.3
26 May 1998
(98-2159)
Committee on Rules of Origin
ORIGIN RULES ADOPTED BY THE COMMITTEE ON RULES OF ORIGIN
Harmonization Work Programme
Note by the Secretariat
Revision
1. This document compiles the origin rules adopted so far by the Committee.
2. This revision reflects the work done by the Committee at its meeting from 16 to
27 March 1998.  The Committee, at this meeting, endorsed the product-specific rules concerning
chapters 2-12 and 17-24 which have been transmitted to the Committee as basket 1 decisions by theTechnical Committee on Rules of Origin (see do cuments G/RO/22 and G/RO/22/Add.1).  The
Committee also reached consensus on the origin criteria of subheading 0601.20 as "CTSH".
3. The Committee, at its meeting on 3 October 1997, agreed that the adopted rules should not be
reopened at the level of the Committee, keeping in mind, however, that, in accordance with
Article 9.3(b) of the Agreement, the Committee should finally consider the results of theHarmonization Work Programme in terms of their overall coherence.G/RO/W/22/Rev.3
Page 2CHAPTER 2
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
02.08 Other meat and edible meat offal,
fresh, chilled or frozenCC
02.10 Meat and edible meat offal, salted, in
brine, dried or smoked;  edible floursand meals of meat or meat offalAs specified for split headings
ex02.10(i) Edible flours of meat or meat offal CTHS except from split heading ex02.10(j)G/RO/W/22/Rev.3
Page 3CHAPTER 3
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 3 Fish and crustaceans, molluscs and
other aquatic invertebrates
03.05 Fish, dried, salted or in brine;
smoked fish, whether or not cooked
before or during the smoking
process; flours, meals and pellets offish, fit for human consumption.As specified for split headings
ex03.05 (d) Flours CTHS except from split heading
ex03.05(e)
0305.10 - Flours, meals and pellets of
fish, fit for human consumptionAs specified for split headings
0305.20 - Livers and roes, dried, smoked,
salted or in brine
0305.30 - Fish fillets, dried, salted or in
brine, but not smoked
-  Smoked fish, including fillets :
0305.41 -- Pacific salmon (Oncorhynchus
nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch,
Oncorhynchus masou andOncorhynchus rhodurus) , Atlantic
salmon (Salmo salar) and Danube
salmon (Hucho hucho)
0305.42 -- Herrings (Clupea harengus,
Clupea pallasii)
0305.49 -- Other
- Dried fish, whether or notsalted but not smoked :
0305.51 -- Cod ( Gadus morhua, Gadus
ogac, Gadus macrocephalus )G/RO/W/22/Rev.3
Page 4HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0305.59 - Other
- Fish, salted but not dried or
smoked and fish in brine :
0305.61 -- Herrings (Clupea harengus,
Clupea pallasii)
0305.62 -- Cod (Gadus morhua, Gadus
ogac, Gadus macrocephalus)
0305.63 -- Anchovies (Engraulis spp.)
0305.69 -- Other
03.06 Crustaceans, whether in shell or not,
live, fresh, chilled, frozen, dried,
salted or in brine; crustaceans, in
shell, cooked by steaming or by
boiling in water, whether or not
chilled, frozen, dried, salted or inbrine; flours, meals and pellets of
crustaceans, fit for human
consumption.As specified for split heading
ex03.06(c) Flours CTHS except from split heading
ex03.06(d)
03.07 Molluscs, whether in shell or not,
live, fresh, chilled, frozen, dried,
salted or in brine; aquatic
invertebrates other than crustaceans
and molluscs, live, fresh, chilled,
frozen, dried, salted or in brine;flours, meals and pellets of aquatic
invertebrates other than crustaceans,
fit for human consumption.As specified for split heading
ex03.07(c) Flours, CTHS except from split heading
ex03.07(d)G/RO/W/22/Rev.3
Page 5CHAPTER 4
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 4 Dairy produce; birds' eggs; natural
honey; edible products of animal
origin, not elsewhere specified or
included.
04.01 Milk and cream, not concentrated
nor containing added sugar or other
sweetening matter.The country of origin of the goods of this
heading shall be the country in which the
milk is obtained in its natural or
unprocessed state.
04.05 Butter and other fats and oils derived
from milk; dairy spreads.CTH
0405.10
0405.200405.90-  Butter
-  Dairy spreads-  OtherAs specified for heading
04.06 Cheese and curd. As specified for subheadings
0406.10 -   Fresh (unripened or uncured) cheese,
including whey cheese, and curdCTH
0406.20 -   Grated or powdered cheese, of all
kindsCTH
0406.40 -   Blue-veined cheese CTH
0406.90 -   Other cheese CTH
04.07 Birds' eggs, in shell, fresh, preserved
or cooked.The country of origin of the goods of this
heading shall be the country in which the
eggs are obtained from the animalsG/RO/W/22/Rev.3
Page 6HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
04.09 Natural honey. The country of origin of the good of this
heading shall be the country in which the
honey is  obtained in its natural or
unprocessed state
04.10 Edible products of animal origin, not
elsewhere specified or included.The country of origin of the good of this
heading shall be the country in which thegoods are obtained from the animalG/RO/W/22/Rev.3
Page 7CHAPTER 5
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 5 Products of animal origin, not
elsewhere specified or included
05.01 Human hair, unworked, whether or
not washed or scoured; waste ofhuman hair.CC
05.02 Pigs', hogs' or boars' bristles and
hair; badger hair and other brush
making hair; waste of such bristles
or hair.CC
05.03 Horsehair and horsehair waste,
whether or not put up as a layer with
or without supporting material.CC
05.04 Guts, bladders and stomachs of
animals (other than fish), whole and
pieces thereof, fresh, chilled, frozen,
salted, in brine, dried or smoked.CC
05.05 Skins and other parts of birds, with
their feathers or down, feathers and
parts of feathers (whether or not
with trimmed edges) and down, not
further worked than cleaned,
disinfected or treated forpreservation; powder and waste of
feathers or parts of feathers.CCG/RO/W/22/Rev.3
Page 8HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
05.06 Bones and horn-cores, unworked,
defatted, simply prepared (but not
cut to shape), treated with acid or
degelatinised; powder and waste of
these products.CC
b Ivory, tortoise-shell, whalebone and
whalebone hair, horns, antlers,
hooves, nails, claws and beaks,
unworked or simply prepared but
not cut to shape; powder and waste
of these products.CC
05.08 Coral and similar materials,
unworked or simply prepared but
not otherwise worked; shells of
molluscs, crustaceans or
echinoderms and cuttle-bone,
unworked or simply prepared butnot cut to shape, powder and waste
thereof.CC
05.09 Natural sponges of animal origin. CC
05.10 Ambergris, castoreum, civet and
musk; cantharides; bile, whether or
not dried; glands and other animal
products used in the preparation ofpharmaceutical products, fresh,
chilled, frozen or otherwise
provisionally preserved.CC
05.11 Animal products not elsewhere
specified or included; dead animals
of Chapter 1 or 3, unfit for humanconsumption.CCG/RO/W/22/Rev.3
Page 9CHAPTER 6
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 6 Live trees and other plants; bulbs,
roots and the like; cut flowers and
ornamental foliage.
06.01 Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, dormant, in
growth or in flower; chicory plantsand roots other than roots of heading
No. 12.12.As specified for subheadings
0601.10 Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, dormantThe country of origin of the goods of this
subheading shall be the country in which
the goods are obtained in their natural orunprocessed state
0601.20 Bulbs, tubers, tuberous roots, corms,
crowns and rhizomes, in growth or in
flower; chicory plants and rootsCTSH
06.02 Other live plants (including their
roots), cuttings and slips; mushroom
spawnAs specified for subheadings
0602.10 - Unrooted cuttings and slips The origin of the goods of this subheading
shall be the country in which the goods are
obtained in their natural or unprocessed
state
0602.20 -  Trees, shrubs and bushes, grafted or
not, of kinds which bear edible fruit ornutsCTSH
0602.30 - Rhododendrons and azaleas,
grafted or notCTSH
0602.40 - Roses, grafted or not CTSH
0602.90 - Other CTSHG/RO/W/22/Rev.3
Page 10HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
06.03 Cut flowers and flower buds of a kind
suitable for bouquets or for
ornamental purposes, fresh, dried,
dyed, bleached, impregnated or
otherwise prepared.As specified for split headings
ex06.03(c) Other cut flowers and flower buds
(fresh, impregnated or otherwise
prepared)The country of origin of the goods of this
split heading is the country in which the
plants grew
0603.10
0603.90-  Fresh
-  OtherAs specified for split heading
06.04 Foliage, branches and other parts of
plants, without flowers or flowerbuds, and grasses, mosses and lichens,
being goods of a kind suitable for
bouquets or for ornamental purposes,
fresh, dried, dyed, bleached,
impregnated or otherwise prepared.As specified for split headings
ex06.04
(b)- Other The country of origin of the goods of this
split heading shall be the country in whichthe plants grew
0604.100604.910604.99-  Mosses and lichens
- Other :--  Fresh
--  OtherAs specified for split headingG/RO/W/22/Rev.3
Page 11CHAPTER 7
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 7 Edible vegetables and certain roots
and tubers.
07.01 Potatoes, fresh or chilled. The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed
state
07.02 Tomatoes, fresh or chilled. The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed
state
07.03 Onions, shallots, garlic, leeks and
other alliaceous vegetables, fresh orchilled.The origin of the goods shall be the country
in which the goods of this heading areobtained in their natural or unprocessed
state
07.04 Cabbages, cauliflowers, kohlrabi,
kale and similar edible brassicas,fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading areobtained in their natural or unprocessed
state
07.05 Lettuce (Lactuca sativa ) and chicory
(Cichorium spp. ), fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed
state
07.06 Carrots, turnips, salad beetroot,
salsify, celeriac, radishes and similar
edible roots, fresh or chilled.The origin of the goods shall be the country
in which the goods of this heading are
obtained in their natural or unprocessed
stateG/RO/W/22/Rev.3
Page 12HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
07.07 Cucumbers and gherkins, fresh or
chilled.The origin of the goods shall be the country in
which the goods of this heading are obtained in
their natural or unprocessed state
07.08 Leguminous vegetables, shelled or
unshellds, fresh or chilled.The origin of the goods shall be the country in
which the goods of this heading are obtained intheir natural or unprocessed state
07.09 Other vegetables, fresh or chilled. The origin of the goods shall be the country in
which the goods of this heading are obtained intheir natural or unprocessed state
07.11 Vegetables provisionally preserved (for
example, by sulphur dioxide gas, inbrine, in sulphur water or in otherpreservative solutions), but unsuitable inthat state for immediate consumption.The country of origin of the goods of
this heading shall be the country in which thevegetables grew.
0711.10
0711.20
0711.300711.400711.90- Onions
-  Olives
-  Capers-  Cucumbers and gherkins-  Other vegetables; mixtures of vegetablesAs specified for heading
07.14 Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similarroots and tubers with high starch orinulin content, fresh, chilled, frozen ordried, whether or not sliced or in theform of pellets; sago pith.CTH except from heading 11.06
0714.10
0714.20
0714.90-  Manioc (cassava)
-  Sweet potatoes
-  OtherAs specified for headingG/RO/W/22/Rev.3
Page 13CHAPTER 8
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 8 Edible fruit and nuts; peel of citrus
fruit or melons.
08.01 Coconuts, Brazil nuts and cashew
nuts, fresh or dried, whether or not
shelled or peeled.The origin of the goods shall be the country
in which the goods of this heading are
grown and harvested
- Coconuts: As specified for heading
0801.11 --  Desiccated
0801.19 --  Other
-  Brazil nuts:
0801.21 --  In shell
0801.22 --  Shelled
-  Cashew nuts:
0801.31 --  In shell
0801.32 --  Shelled
08.02 Other nuts, fresh or dried, whether
or not shelled or peeled.The origin of the goods shall be the country
in which the goods of this heading aregrown and harvested
-  Almonds: As specified for heading
0802.11 --  In shell
0802.12 --  Shelled
-  Hazelnuts or filberts (corylus spp.):
0802.21 --  In shell
0802.22 --  Shelled
-  Walnuts
0802.31 --  In shell
0802.32 --  Shelled
0802.40 -  Chestnuts (Castanea spp.)
0802.50 -  Pistachios
0802.90 -  Other
08.03 Bananas, including plantains, fresh
or dried.The origin of the goods shall be the country
in which the goods of this heading aregrown and harvestedG/RO/W/22/Rev.3
Page 14HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
08.04 Dates, figs, pineapples, avocados,
guavas, mangoes and mangosteens,
fresh or dried.The origin of the goods shall be the country
in which the goods of this heading are
grown and harvested
0804.10
0804.20
0804.30
0804.40
0804.50-  Dates
-  Figs
-  Pineapples
-  Avocados
-  Guavas, mangoes and mangosteensAs specified for heading
08.05 Citrus fruit, fresh or dried. The origin of the goods shall be the country
in which the goods of this heading are
grown and harvested
0805.10 - Oranges As specified for heading
0805.20 -  Mandarins (including tangerines and
satsumas); clementines, wilkings and
similar citrus hybrids
0805.30 -  Lemons (citrus limon, Citrus
limonum) and limes (Citrus
aurantifolia)
0805.40 -  Grapefruit
0805.90 -  Other
08.06 Grapes, fresh or dried. The origin of the goods shall be the country
in which the goods of this heading aregrown and harvested
0806.10 -  Fresh As specified for heading
0806.20 -  Dried
08.07 Melons (including watermelons) and
papaws (papayas), fresh .The origin of the goods shall be the country
in which the goods of this heading aregrown and harvested
0807.110807.19
0807.20-  Melons (including watermelons):
--  Watermelons
--  Other
-  Papaws (papayas)As specified for headingG/RO/W/22/Rev.3
Page 15HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
08.08 Apples, pears and quinces, fresh. The origin of the goods shall be the country
in which the goods of this heading are
grown and harvested
0808.10 -  Apples As specified for heading
0808.20 -  Pears and quinces
08.09 Apricots, cherries, peaches (including
nectarines), plums and sloes, fresh.The origin of the goods shall be the country
in which the goods of this heading are
grown and harvested
0809.10 -  Apricots As specified for heading
0809.20 -  Cherries
0809.30 -  Peaches, including nectarines
0809.40 -  Plums and sloes
08.10 Other fruit, fresh The origin of the goods shall be the country
in which the goods of this heading are
grown and harvested
0810.10 -  Strawberries As specified for heading
0810.20 -  Raspberries. blackberries, mulberries
and loganberries
0810.30 -  Black, white or red currant and
gooseberries
0810.40 -  Cranberries, bilberries and other fruits
of the genus Vaccinium
0810.50 -  Kiwifruit
0810.90 -  Other
08.12 Fruit and nuts, provisionally
preserved (for example, by sulphur
dioxide gas, in brine, in sulphur
water or in other preservative
solutions), but unsuitable in that statefor immediate consumption.The country of origin of the goods of this
heading shall be the country in which the
fruit and nuts grew
0812.10 -  Cherries As specified for heading
0812.20 -  Strawberries
0812.90 -  OtherG/RO/W/22/Rev.3
Page 16HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
08.14 Peel of citrus fruit or melons
(including watermelons), fresh,
frozen, dried or provisionally
preserved in brine, in sulphur water
or in other preservative solutions.As specified for split heading
ex08.14(b) Other The country of origin of the goods of this
split heading shall be the country in which
the citrus fruit or melons (including water
melons) grewG/RO/W/22/Rev.3
Page 17CHAPTER 9
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 9 Coffee, tea, maté and spices
09.01 Coffee, whether or not roasted or
decaffeinated; coffee husks and skins;coffee substitutes containing coffee in
any proportionProposals as specified for subheadings
- Coffee, not roasted :
0901.11 -- Not decaffeinated The country of origin of the goods of this
subheading shall be  the country in which
the plant grew
0901.90 -  Other As specified for split subheadings
ex
0901.90(b)--  Coffee husks and skins The country of origin of the goods of this
split subheading shall be  the country in
which the plant grew
09.02 Tea, whether or not flavoured As specified for split heading
ex09.02(d) Other The country of origin of the goods of this
split heading shall be the country in which
the plant grew
0902.10 - Green tea (not fermented) in
immediate packings of a content not
exceeding 3 kgAs specified for split heading
0902.20 - Other green tea (not fermented)
0902.30 - Black tea (fermented) and
partly fermented tea, in immediate
packings of a content not exceeding
3 kg
0902.40 - Other black tea (fermented) and
other partly fermented teaG/RO/W/22/Rev.3
Page 18HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
09.03 Maté. The country of origin of the goods of this
heading shall be the country in which the
plant grew
09.04 Pepper of the genus Piper ; dried or
crushed or ground fruits of the genus
Capsicum  or of the genus Pimenta .As specified for subheadings
0904.11 Pepper, neither crushed nor ground The country of origin of the goods of this
subheading shall be the country in which
the plant grew
0904.20 Fruits of the genus Capsicum  or of the
genus Pimenta, dried or crushed orgroundAs specified for split subheading
ex
0904.20(b)Other The country of origin of the goods of this
split subheading shall be the country inwhich the plant grew
09.05 Vanilla As specified for split heading
ex09.05(b) Other The origin of the goods of this split heading
shall be the country in which the plant grew
09.06 Cinnamon and cinnamon-tree
flowersAs specified for subheadings
0906.10 - Neither crushed nor gound The country of origin of the goods of this
subheading shall be the country in whichthe plant grew
09.07 Cloves (whole fruit, cloves and stems) As specified for split heading
ex09.07(b) Other The country of origin of the goods of this
split heading shall be the country in which
the plant grew
09.08 Nutmeg, mace and cardamoms As specified for split heading
ex09.08(b) Other The country of origin of the goods of this
split heading shall be the country in which
the plant grewG/RO/W/22/Rev.3
Page 19HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
-  Nutmeg
-  Mace
-  CardamomsAs indicated for split heading
09.09 Seeds of anise, badian, fennel,
coriander, cumin or caraway;juniper berriesAs specified for split heading
ex09.09(b) Other The country of origin of the goods of this
split heading shall be the country in which
the plant grew
0909.10 -  Seeds of anise or badian As specified for split heading
0909.20 -  Seeds of coriander
0909.30 -  Seeds of cumin
0909.40 -  Seeds of caraway
0909.50 -  Seeds of fennel; juniper berries
09.10 Ginger, saffron, turmeric (curcuma),
thyme, bay leaves, curry and other
spicesAs specified for split headings
ex09.10(d) Other The country of origin of the goods of this
split heading shall be the country in which
the plant grew
0910.10 -  Ginger As specified for split heading
0910.20 -  Saffron
0910.30 -  Turmeric (curcuma)
0910.40 -  Thyme; bay leaves
0910.50 -  Curry
-  Other spices:
0910.91 -  - Mixtures referred to in Note 1(b) to
this ChapterG/RO/W/22/Rev.3
Page 20HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
0910.99 --  OtherG/RO/W/22/Rev.3
Page 21CHAPTER 10
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 10 Cereals.
10.01 Wheat and meslin. The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
10.02 Rye. The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed state
10.03 Barley. The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed state
10.04 Oats. The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed state
10.05 Maize (corn). The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
10.06 Rice. The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
10.07 Grain sorghum. The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed state
10.08 Buckwheat, millet and canary seed;
other cereals.The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed stateG/RO/W/22/Rev.3
Page 22CHAPTER 11
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 11 Products of the milling industry;
malt; starches; inulin; wheat gluten.
11.01 Wheat or meslin flour. CC
11.02 Cereal flours other than of wheat or
meslin.CC
11.03 Cereal groats, meal and pellets. CC
11.04 Cereal grains otherwise worked (for
example, hulled, rolled, flaked,
pearled, sliced or kibbled), except
rice of heading No. 10.06; germ ofcereals, whole, rolled, flaked or
ground.CC
11.05 Flour, meal, powder, flakes,
granules and pellets of potatoes.CC
11.06 Flour, meal and powder of the dried
leguminous vegetables of heading
No._07.13, of sago or of roots or
tubers of heading No._07.14 or of
the products of Chapter 8CC
11.07 Malt, whether or not roasted. CC
11.08 Starches; inulin. CTH
11.09 Wheat gluten, whether or not dried CTHG/RO/W/22/Rev.3
Page 23CHAPTER 12
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 12 Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and
fruit; industrial or medicinal plants;
straw and fodder.
12.01 Soya beans, whether or not broken. The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
12.02 Ground-nuts, not roasted or
otherwise cooked, whether or not
shelled or broken.The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
12.03 Copra. The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed state
12.04 Linseed, whether or not broken. The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
12.05 Rape or colza seeds, whether or not
broken.The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed state
12.06 Sunflower seeds, whether or not
broken.The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
12.07 Other oil seeds and oleaginous
fruits, whether or not broken.The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed state
12.09 Seeds, fruit and spores, of a kind
used for sowing.The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
12.10 Hop cones, fresh or dried, whether
or not ground, powdered or in theform of pellets; lupulin.The origin shall be the country where
goods of this heading are obtained in theirnatural or unprocessed stateG/RO/W/22/Rev.3
Page 24HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
12.11 Plants and parts of plants (including
seeds and fruits), of a kind used
primarily in perfumery, in
pharmacy or for insecticidal,
fungicidal or similar purposes, fresh
or dried, whether or not cut,crushed or powdered.As specified for split heading
ex 12.11(a) Not crushed or powdered The country of origin of the goods of this
split heading shall be the country in which
the plant grew
1211.10 -  Liquorice roots As specified for split heading
1211.20 -  Ginseng roots
1211.90 -  Other
12.12 Locust beans, seaweeds and other
algae, sugar beet and sugar cane,
fresh, chilled, frozen or dried,
whether or not ground; fruit stones
and kernels and other vegetable
products (including unroasted
chicory roots of the variety
Cichorium intybus sativum ) of a kind
used primarily for human
consumption, not elsewhere
specified or included.The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
12.13 Cereal straw and husks,
unprepared, whether or not
chopped, ground, pressed or in the
form of pellets.The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed state
12.14 Swedes, mangolds, fodder roots,
hay, lucerne (alfalfa), clover,
sainfoin, forage kale, lupines,
vetches and similar forage products,whether or not in the form of
pellets.The origin shall be the country where
goods of this heading are obtained in their
natural or unprocessed stateG/RO/W/22/Rev.3
Page 25CHAPTER 17
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 17 Sugars and sugar confectionery
17.04 Sugar confectionery (including
white chocolate), not containingcocoa.CTHG/RO/W/22/Rev.3
Page 26CHAPTER 18
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 18 Cocoa and cocoa preparations
18.01 Cocoa beans, whole or broken, raw
or roasted.The origin of the goods shall be the
country in which the  cocoa beans of thisheading are obtained in their natural or
unprocessed state
18.02 Cocoa shells, husks, skins and other
cocoa waste.The origin of the goods shall be the
country in which the cocoa shells and
other cocoa waste of this heading are
derived from manufacturing or processing
operations or from consumptionG/RO/W/22/Rev.3
Page 27CHAPTER 19
HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 19 Preparations of cereals, flour, starch
or milk; pastrycooks' products
19.01 Malt extract; food preparations of
flour, meal, starch or malt extract,
not containing cocoa or containing
less than 40_% by weight of cocoa
calculated on a totally defatted basis,
not elsewhere specified or included;food preparations of goods of
headings Nos. 04.01 to 04.04, not
containing cocoa or containing less
than 5_% by weight of cocoa
calculated on a totally defatted basis,not elsewhere specified or included.As specified for subheadings
1901.90 -  Other CTH
19.02 Pasta, whether or not cooked or
stuffed (with meat or othersubstances) or otherwise prepared,
such as spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.As specified for subheadings
- Uncooked pasta, not stuffed or
otherwise prepared:
1902.11 --  Containing eggs CTH
1902.19 --  Other CTH
1902.30 -  Other pasta CTH
1902.40 -  Couscous CTHG/RO/W/22/Rev.3
Page 28HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
19.03 Tapioca and substitutes therefor
prepared from starch, in the form of
flakes, grains, pearls, siftings or in
similar formsCTH
19.04 Prepared foods obtained by the
swelling or roasting of cereals or
cereal products (for example, corn
flakes); cereals, other than maize
(corn), in grain form or in the form
of flakes or other worked grains(except flour and meal), pre-cooked,
or otherwise prepared, not elsewhere
specified or included.CTH
1904.10 -  Prepared foods obtained by the
swelling or roasting of cereals or cereal
productsAs specified for heading
1904.20 - Prepared foods obtained from
unroasted cereal flakes or from
mixtures of unroasted cereal flakes and
roasted cereal flakes or swelled cereals
1904.90 -  Other
19.05 Bread, pastry, cakes, biscuits and
other bakers' wares, whether or notcontaining cocoa; communion
wafers, empty cachets of a kind
suitable for pharmaceutical use,
sealing wafers; rice paper and
similar products.As specified for subheadings
1905.10 -  Crispbread CTH
1905.20 -  Gingerbread and the like CTH
1905.30 -  Sweet biscuits; waffles and wafers CTHG/RO/W/22/Rev.3
Page 29HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
1905.40 -  Rusks, toasted bread and similar
toasted productsCTH
1905.90 -  Other As specified for split subheading
ex
1905.90(b)--  Other CTHG/RO/W/22/Rev.3
Page 30CHAPTER 20
HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 20 Preparations of vegetables, fruit,
nuts or other parts of plants
20.04 Other vegetables prepared or
preserved otherwise than by vinegar
or acetic acid, frozen, other than
products of heading No. 20.06CC
2004.10 -  Potatoes As specified for heading
2004.90 -  Other
20.05 Other vegetables prepared or
preserved otherwise than by vinegar
or acetic acid, not frozen, other than
products of heading No. 20.06.CC
2005.10 -  Homogenised vegetables As specified for heading
2005.20 -  Potatoes
2005.40 -  Peas ( Pisum sativum )
-  Beans ( Vigna spp., Phaseolus spp .) :
2005.51 --  Beans, shelled
2005.59 --  Other
2005.60 -  Asparagus
2005.70 -  Olives
2005.80 -  Sweet corn ( Zea mays var.
saccharata )
2005.90 -  Other vegetables and mixtures of
vegetablesG/RO/W/22/Rev.3
Page 31HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
20.06 Vegetables, fruit, nuts, fruit-peel
and other parts of plants, preserved
by sugar (drained, glacé or
crystallised).CC
20.08 Fruit, nuts and other edible parts of
plants, otherwise prepared or
preserved, whether or not
containing added sugar or other
sweetening matter or spirit, not
elsewhere specified or included.As specified for subheadings
- Nuts, ground-nuts and other seeds,
whether or not mixed together:As specified for split subheading
2008.11 --  Ground-nuts
ex 2008.11(d) Other The country of origin of the goods of this
split subheading shall be the country in
which the ground-nuts are harvestedG/RO/W/22/Rev.3
Page 32CHAPTER 21
HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 21 Miscellaneous edible preparations
21.01 Extracts, essences and concentrates,
of coffee, tea or maté andpreparations with a basis of these
products or with a basis of coffee, tea
or maté; roasted chicory and other
roasted coffee substitutes, and
extracts, essences and concentratesthereof.As indicated at subheading level
2101.30 -  Roasted chicory and other roasted
coffee substitutes, and extracts,
essences and concentrates thereofCTH/ CTSH1
21.02 Yeast (active or inactive); other
single-cell micro-organisms, dead
(but not including vaccines of
heading No. 30.02); prepared baking
powders.As specified for subheadings
2102.10 -  Active yeasts CTH
2102.30 -  Prepared baking powders CTH/CTSH1
21.03 Sauces and preparations therefor;
mixed condiments and mixed
seasonings; mustard flour and mealand prepared mustard.As specified for subheadings
2103.30 -  Mustard flour and meal and prepared
mustardAs specified for spilt subheading
ex2103.30(a) Mustard flour and meal CTH/CTSH 2
                                                     
1Terminology to be finalized.G/RO/W/22/Rev.3
Page 33HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
21.05 Ice cream and other edible ice,
whether or not containing cocoa.CTH
                                                                                                                                                                                                                                                             
2Terminology to be finalized.G/RO/W/22/Rev.3
Page 34CHAPTER 22
HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 22 Beverages, spirits and vinegar
22.01 Waters, including natural or artificial
mineral waters and aerated waters,not containing added sugar or other
sweetening matter nor flavoured; ice
and snow.The origin of the goods shall be the
country in which the water, ice or snowclassified in this heading are obtained in
their natural state
2201.10 -  Mineral waters and aerated waters As specified for heading
2201.90 -  Other
22.03 Beer made from malt CTH
22.05 Vermouth and other wine of fresh
grapes flavoured with plants or
aromatic substances.CTH
2205.10 -  In containers holding 2 l or less As specified for heading
2205.90 -  Other
22.06 Other fermented beverages (for
example, cider, perry, mead);
mixtures of fermented beverages and
mixtures of fermented beverages and
non-alcoholic beverages, not
elsewhere specified or included.CTHG/RO/W/22/Rev.3
Page 35CHAPTER 23
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 23 Residues and waste from the food
industries; prepared animal fodder
23.01 Flours, meals and pellets, of meat or
meat offal, of fish or of crustaceans,
molluscs or other aquatic
invertebrates, unfit for human
consumption; greavesCTH
2301.10 -  Flours, meals and pellets, of meat or
meat offal; greavesAs specified for heading
2301.20 -  Flours, meals and pellets, of fish or
of crustaceans, molluses or other
aquatic invertebrates
23.02 Bran, sharps and other residues,
whether or not in the form of
pellets, derived from the sifting,
milling or other working of cereals
or of leguminous plantsCTH
2302.10 -  Of maize (corn) As specified for heading
2302.20 -  Of rice
2302.30 -  Of wheat
2302.40 -  Of other cereals
2302.50 -  Of leguminous plants
23.03 Residues of manufacture and
similar residues, beet-pulp, bagasse
and other waste of sugar
manufacture, brewing or distilling
dregs and waste, whether or not in
the form of pelletsCTH
2303.10 -  Residues of starch manufacture and
similar residuesAs specified for headingG/RO/W/22/Rev.3
Page 36HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2303.20 -  Beet-pulp, bagasse and other waste
of sugar manufacture
2303.30 -  Brewing or distilling dregs and
waste
23.04 Oil-cakes and other solid residues,
whether or not ground or in the
form of pellets, resulting from the
extraction of soyabean oilCTH
23.05 Oil-cake and other solid residues,
whether or not ground or in the
form of pellets, resulting from theextraction of ground-nut oilCTH
23.06 Oil-cake and other solid residues,
whetehr or not ground or on the
form of pellets, resulting from the
extraction of vegetable fats or oils,other than those of heading
N° 23.04 or 23.05CTH
2306.10 -  Of cotton seeds As specified for heading
2306.20 -  Of linseed
2306.30 -  Of sunflower seeds
2306.40 -  Of rape or colza seeds
2306.50 -  Of coconut or copra
2306.60 -  Of palm nuts of kernels
2306.70 -  Of maize (corn) germ
2306.90 -  Other
23.07 Wine lees; argol CTH
23.08 Vegetable materials and vegetable
waste, vegetable residues and
by-products, whether or not in the
form of pellets, of a kind used in
animal feeding, not elsewherespecified or included.As indicated for split headingG/RO/W/22/Rev.3
Page 37HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
ex 23.08 (b) Other CTH
2308.10 -  Acorns and horse-chestnuts As specified for heading
2308.90 -  Other
23.09 Preparations of a kind used in
animal feeding.As specified for subheadings
2309.10 -  Dog or cat food, put up for retail
saleCTH
2309.90 -  Other As specified for split subheading
ex
2309.90(b)Other CTHG/RO/W/22/Rev.3
Page 38CHAPTER 24
HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 24 Tobacco and manufactured tobacco
substitutes
24.01 Unmanufactured tobacco; tobacco
refuse.As specified for subheadings
2401.10 -  Tobacco, not stemmed/stripped The origin of the goods shall be the country
in which the tobacco and tobacco
substitutes of this subheading are obtainedin their natural or unprocessed state
2401.20 -  Tobacco, partly or wholly
stemmed/strippedThe origin of the goods shall be the country
in which the tobacco and tobacco
substitutes of this subheading are obtained
in their natural or unprocessed state
24.02 Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of tobacco
substitutes.CTH
2402.10 -  Cigars, cheroots and cigarillos,
containing tobaccoAs specified for heading
2402.20 -  Cigarettes containing tobacco
2402.90 -  Other
24.03 Other manufactured tobacco and
manufactured tobacco substitutes;
"homogenised" or "reconstituted"tobacco; tobacco extracts and
essences.CTH
2403.10 -  Smoking tobacco, whether or not
containing tobacco substitutes in any
proportionAs specified for headingG/RO/W/22/Rev.3
Page 39HS Code
NumberDescription of goods Origin criteria Notes Comments
AB C D E
- Other
2403.91 --  “Homogenised” or “reconstituted”
tobacco
2403.99 --  OtherG/RO/W/22/Rev.3
Page 40CHAPTER 25
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 25 Salt; Sulphur; Earth and Stone;
Plastering Materials, Lime andCement
25.01 Salt (including table salt and
denatured salt) and pure sodium
chloride, whether or not in
aqueous solution or containing
added anti-caking or free-flowing
agents; sea waterAs indicated at the split heading level.
ex 25.01 (a) -  Pure sodium chloride CTHS
ex 25.01 (b) -  Refined salt, other than pure
sodium chlorideCTHS
ex 25.01 (c) -  Other The country of origin of the goods shall
be the country in which the goods of this
split heading are obtained in their naturalor unprocessed state.
25.02 Unroasted iron pyrites The country of origin of the goods shall
be the country in which the unroasted
iron pyrites are obtained in their naturalor unprocessed state.
25.03 Sulphur or all kinds, other than
sublimed sulphur, precipitatedsulphur and colloidal sulphur.As indicated at the split heading level.
ex 25.03 (a)
ex 25.03 (b)-  Pure or refined
- OtherCTHS
The country of origin of the goods shall
be the country in which the sulphur of
this split heading is obtained in its naturalor unprocessed state.G/RO/W/22/Rev.3
Page 41HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
25.04 Natural graphite The country of origin of the goods shall
be the country in which the natural
graphite of this heading is obtained in its
natural or unprocessed state.
2504.10
2504.90- In powder or in flakes
- OtherAs indicated at the heading level
25.05 Natural sands of all kinds, whether
or not coloured, other than
metal-bearing sands of Chapter 26The country of origin of the goods shall
be the country in which the natural sands
of this heading are obtained in their
natural or unprocessed state.
2505.102505.90-  Silica sands and quartz sands
-  OtherAs indicated at the heading level.
25.06 Quartz (other than natural sands);
quartzite, whether  or not roughly
trimmed or merely cut, by sawing
or otherwise, into blocks or slabs
of a rectangular (including square)
shape.The country of origin of the goods shall
be the country in which the quartz or
quartzite of this heading is obtained in its
natural or unprocessed state.
2506.10
2506.21
2506.29-  Quartz
- Quartzite:-- Crude or roughly trimmed
--  OtherAs indicated at the heading level.
25.07 Kaolin and other kaolinic clays,
whether or not calcined.As indicated at the split heading level
ex 25.07 (a)
ex  25.07(b)-  Calcined
- OtherCTHS
The country of origin of the goods shall
be the country in which the minerals of
this split heading are obtained in their
natural or unprocessed state.G/RO/W/22/Rev.3
Page 42HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
25.08 Other clays (not including
expanded clays of heading
No._68.06), andalusite, kyanite and
sillimanite, whether or not
calcined; mullite; chamotte or
dinas earths.As indicated at the split heading level .
ex  25.08 (a)
ex25.08 (b)-  Calcined
- OtherCTHS
The country of origin of the goods shall
be the country in which the minerals of
this split heading are obtained in theirnatural or unprocessed state.
2508.102508.20
2508.30
2508.40
2508.50
2508.602508.70- Bentonite
-  Decolourising earths and  fuller’s
earth
-  Fire-clay
-  Other clays
-  Andalusite, kyanite and sillimanite-  Mullite
-  Chamotte or dinas earthsAs indicated at the heading level.
25.09 Chalk The country of origin of the goods shall
be the country in which the chalk of this
heading is obtained in its natural or
unprocessed state.
25.10 Natural calcium phosphates,
natural aluminium phosphates and
phosphatic chalkThe country of origin of the goods shall
be the country in which the minerals of
this heading are obtained in their natural
or unprocessed state.
2510.102510.20-  Unground
-  GroundAs indicated at the heading level.
25.11 Natural barium sulphate
(barytes); natural barium
carbonate (witherite), whether or
not calcined, other than barium
oxide of heading No. 28.16.As indicated at the subheading level.G/RO/W/22/Rev.3
Page 43HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
2511.10 -  Natural barium sulphate (barytes) The country of origin of the goods shall
be the country in which the natural
barium sulphate of this subheading is
obtained in its natural or unprocessed
state.
2511.20 -  Natural barium carbonate
(witherite)As indicated at the split subheading level.
ex 2511.20 (a)
ex  2511.20(b)--  Calcined
-- OtherCTSHS.
The country of origin of the goods shall
be the country in which the mineral of
this split subheading is obtained in its
natural or unprocessed state.
25.12 Siliceous fossil meals (for example,
kieselguhr, tripolite and diatomite)and similar siliceous earths,
whether or not calcined, of an
apparent specific gravity of 1 or
less.As indicated at the split heading level.
ex 25.12 (a)
ex 25.12 (b)-  Calcined
-  OtherCTHS
The country of origin of the goods shall
be the country in which the minerals of
this split heading are obtained in their
natural or unprocessed state.
25.13 Pumice stone; emery; natural
corundum, natural garnet andother natural abrasives, whether
or not heat-treated.The country of origin of the goods shall
be the country in which the minerals ofthis heading are obtained in their natural
or unprocessed state.
2513.11
2513.19
2513.20-  Pumice stone:
-- Crude or in irregular pieces,
including crushed pumice
(“bimskies”)
--  Other
-  Emery, natural corundum, natural
garnet and other natural abrasivesAs indicated at the heading level.G/RO/W/22/Rev.3
Page 44HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
25.14 Slate, whether or not roughly
trimmed or merely cut, by sawing
or otherwise, into blocks or slabs
of a rectangular (including square)
shape.The country of origin of the goods shall
be the country in which the slate of this
heading is obtained in its natural or
unprocessed state.
25.15 Marble, travertine, ecaussine and
other calcareous monumental or
building stone of an apparent
specific gravity of 2.5 or more, and
alabaster, whether or not roughlytrimmed or merely cut, by sawing
or otherwise, into blocks or slabs
of a rectangular (including square)
shape.The country of origin of the goods shall
be the country in which the minerals of
heading are obtained in their natural or
unprocessed state.
2515.112515.12
2515.20-  Marble and travertine:
--   Crude or roughly trimmed
--   Merely cut, by sawing orotherwise, into blocks or slabs or a
rectangular (including square) shape
-   Ecaussine and other calcareous
monumental or building stone;
alabasterAs indicated at the heading level.
25.16 Granite, porphyry, basalt,
sandstone and other monumental
or building stone, whether or not
roughly trimmed or merely cut, bysawing or otherwise, into blocks or
slabs of a rectangular (including
square) shape.The country of origin of the goods shall
be the country in which the minerals of
this heading are obtained in their natural
or unprocessed state.G/RO/W/22/Rev.3
Page 45HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
2516.11
2516.12
2516.21
2516.22
2616.90-    Granite:
--   Crude or roughly trimmed
--   Merely cut, by sawing otherwise,
into blocks or slabs of a rectangular
(including square) shape
-  Sandstone--  Crude or roughly trimmed
--   Merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape
-  Other monumental or building
stoneAs indicated at the heading level.
25.17 Pebbles, gravel, broken or crushed
stone, of a kind commonly used for
concrete aggregates, for road
metalling or for railway or otherballast, shingle and flint, whether
or not heat-treated; macadam of
slag, dross or similar industrial
waste, whether or not
incorporating the materials citedin the first part of the heading;
tarred macadam; granules,
chippings and powder, of stones of
heading No. 25.15 or 25.16,
whether or not heat-treated.As indicated at the subheading level.
2517.10 -  Pebbles, gravel, broken or crushed
stone, of a kind  commonly used forconcrete aggregates, for road
metalling or for railway or other
ballast shingle and flint, whether or
not heat treatedThe country of origin of the goods shall
be the country in which the minerals ofthis subheading are obtained in their
natural or unprocessed state.G/RO/W/22/Rev.3
Page 46HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
2517.20 -  Macadam of slag, dross or similar
industrial waste, whether or not
incorporating the materials cited in
subheading No. 2517.10CTSH
2517.30 -  Tarred macadam CTSH
- Granules, chippings and powder, of
stones of  heading No. 25.15 or25.16, whether or not heat treated
2517.41 --  Of marble The country of origin of the goods shall
be the country in which the minerals of
this subheading are obtained in their
natural or unprocessed state.
2517.49 --  Other The country of origin of the goods shall
be the country in which the minerals ofthis subheading are obtained in theirnatural or unprocessed state.
25.18 Dolomite, whether or not calcined;
dolomite roughly trimmed or
merely cut, by sawing orotherwise, into blocks or slabs of a
rectangular (including square)
shape; agglomerated dolomite(including tarred dolomite).As indicated at the subheading level.
2518.10 - Dolomite not calcined The country of origin of the goods shall
be the country in which the dolomite of
this subheading is obtained in its natural
or unprocessed state.
2518.20 -  Calcined dolomite CTSH
2518.30 Agglomerated dolomite (including
tarred dolomite)As indicated at the split subheading level.G/RO/W/22/Rev.3
Page 47HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
ex 2518.30 (a)
ex 2518.30 (b)-Tarred dolomite
- OtherCTSHS
The country of origin of the goods shall
be the country in which the minerals of
this split subheading are obtained in theirnatural or unprocessed state.
25.19 Natural magnesium carbonate
(magnesite); fused magnesia;dead-burned (sintered) magnesia,
whether or not containing small
quantities of other oxides added
before sintering; other magnesium
oxide, whether or not pure.As indicated at the subheading level.
2519.10 -  Natural magnesium carbonate
(magnesite)The country of origin of the goods shall
be the country in which the minerals of
this subheading are obtained in theirnatural or unprocessed state.
2519.90 -  Other As indicated at the split subheading level.
ex 2519.90 (a)
ex 2519.90 (b)--  Calcined, fused or sintered
--  OtherCTSHS
CTH
25.20 Gypsum; anhydrite; plasters
(consisting of calcined gypsum orcalcium sulphate) whether or not
coloured, with or without small
quantities of accelerators orretarders.As indicated at the subheading level
2520.10 -  Gypsum; anhydrite. The country of origin of the goods shall
be the country in which the gypsum or
anhydrite of this subheading are obtained
in their natural or unprocessed state.
2520.20 -  Plasters CTSHG/RO/W/22/Rev.3
Page 48HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
25.21 Limestone flux; limestone and
other calcareous stone, of a kind
used for the manufacture of lime
or cement.The country of origin of the goods shall
be the country in which the minerals of
this heading are obtained in their natural
or unprocessed state.
25.22 Quicklime, slaked lime and
hydraulic lime, other than calciumoxide and hydroxide of headingNo. 28.25.As indicated at the subheading level.
2522.10 -  Quicklime CTH
2522.20 - Slaked lime CTSH
2522.30 -  Hydraulic lime CTH
25.23 Portland cement, aluminous
cement, slag cement,
supersulphate cement and similar
hydraulic cements, whether or notcoloured or in the form of clinkersAs indicated at the subheading level.
2523.10 -  Cement clinkers CTH
25.24 Asbestos The country of origin of the goods shall
be the country in which the asbestos of
this heading is obtained in its natural orunprocessed state.
25.25 Mica, including splittings; mica
waste.As indicated at the subheading level .
2525.10 -  Crude mica and mica rifted into
sheets or splittingsThe country of origin of the goods shall
be the country in which the minerals ofthis subheading are obtained in their
natural or unprocessed state
2525.20 - Mica powder The country of origin of the goods shall
be the country in which the minerals of
this subheading are obtained in theirnatural or unprocessed stateG/RO/W/22/Rev.3
Page 49HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
2525.30 -  Mica waste The country of origin of the goods shall
be the country in which the mica waste of
this subheading is derived.
25.26 Natural steatite, whether or not
roughly trimmed or merely cut, by
sawing or otherwise, into blocks orslabs of a rectangular (includingsquare) shape; talc.As indicated at the subheading level.
2526.10 -  Not crushed, not powdered The country of origin of the goods shall
be the country in which the minerals of
this subheading are obtained in theirnatural or unprocessed state
25.27 Natural cryolite; natural chiolite The country of origin of the goods shall
be the country in which the minerals ofthis heading are obtained in their natural
or unprocessed state
25.28 Natural borates and concentrates
thereof (whether or not calcined),
but not including boratesseparated from natural brine;
natural boric acid containing not
more than 85% of H3BO3calculated on the dry weight.As indicated at the split heading level .
ex 25.28 (a)
ex 25.28 (b)-  Calcined
- OtherCTHS
The country of origin of the goods shall
be the country in which the minerals of
this split heading are obtained in their
natural or unprocessed state
2528.10 -  Natural sodium borates and
concentrates thereof (whether or notcalcined)As indicated at the split heading level.
2528.90 -  OtherG/RO/W/22/Rev.3
Page 50HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
25.29 Felspar; leucite; nepheline and
nepheline syenite; fluorsparThe country of origin of the goods shall
be the country in which the minerals of
this heading are obtained in their natural
or unprocessed state
2529.10
2529.212529.22
2529.30-  Felspar
-  Fluorspar:--  Containing by weight 97% or  less
of calcium fluoride
-- Containing by weight more than
97% of calcium fluoride
-  Leucite; nepheline and nephelinesyeniteAs indicated at the heading level.
25.30 Mineral substances not elsewhere
specified or included.As indicated at the split heading level.
ex 25.30 (a)
ex 25.30 (b)-  Calcined
- Molybdenite concentratesCTHS
CTH
ex 25.30 (c) - Other The country of origin of the goods shallbe the country in which the minerals this
split heading are obtained in their naturalor unprocessed state
2530.10
2530.20
2530.40
2530.90-  Vermiculite, perlite and chlorites,
unexpanded
-  Kieserite, epsomite (natural
magnesium sulphates)-  Natural micaceous iron oxides
-  OtherAs indicated at the split heading level.G/RO/W/22/Rev.3
Page 51CHAPTER 26
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 26 Ores, Slag and Ash
26.01 - 26.17 See individual headings and
subheadings set out below.As indicated at the split heading level.
ex 26.01 (a) to
ex 26.17 (a)
ex26.01 (b) to
ex 26.17 (b)- Concentrates
- OtherCTHS
The country of origin of the goods shall
be the country in which the metal ores
are obtained in their natural orunprocessed state.
26.01 Iron ores and concentrates,
including roasted iron pyritesAs indicated at the split heading level.
-Iron ores and concentrates, other
than roasted iron pyrites:
2601.11 --  Non-agglomerated
2601.12 --  Agglomerated
2601.20 -  Roasted iron pyrites
26.02 Manganese ores and concentrates,
including manganiferous iron ores
and concentrates with a manganesecontent of 20% or more, calculated
on the dry weight
26.03 Copper ores and concentrates
26.04 Nickel ores and concentrates
26.05 Cobalt ores and concentrates
26.06 Aluminium ores and concentratesG/RO/W/22/Rev.3
Page 52HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
26.07 Lead ores and concentrates As indicated at the split heading level
26.08 Zinc ores and concentrates
26.09 Tin ores and concentrates
26.10 Chromium ores and concentrates
26.11 Tungsten ores and concentrates
26.12 Uranium or thorium ores and
concentrates
2612.10 Uranium ores and concentrates
2612.20 Thorium ores and concentrates
26.13 Molybdenum ores and concentrates
2613.20 -  Roasted
2613.90 - Other
26.14 Titanium ores and concentrates
26.15 Niobium, tantalum, vanadium or
zirconium ores and concentrates
2615.10 -  Zirconium ores and concentrates
261590 -  Other
26.16 Precious metal ores and
concentrates
2616.10 -  Silver ores and concentrates
2616.90 -  Other
26.17 Other ores and concentrates
2617.10 -  Antimony ores and concentrates
2617.90 -  Other
26.18 Granulated slag (slag sand) from
the manufacture of iron or steel.The country of origin of the goods shall
be the country in which the slags of thisheading are derived.G/RO/W/22/Rev.3
Page 53HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
26.19 Slag, dross (other than granulated
slag), scalings and other waste from
the manufacture of iron or steel.The country of origin of the goods shall
be the country in which the slags, dross,
scalings or other waste of this heading
are derived.
26.20 Ash and residues (other than from
the manufacture of iron or steel),containing metals or metal
compounds.The country of origin of the goods shall
be the country in which the ash orresidues of this heading are derived.
2620.11
2620.19
2620.20
2620.30
2620.402620.50
2620.90- Containing mainly zinc:
--  Hard zinc spelter
--  Other
-  Containing  mainly lead
-  Containing  mainly copper-  Containing  mainly aluminium
-  Containing  mainly vanadium
-  OtherAs indicated at the heading level.
26.21 Other slag and ash, including
seaweed ash (kelp).The country of origin of the goods shall
be the country in which the slag or ash
of this heading is derived.G/RO/W/22/Rev.3
Page 54
CHAPTER 27
Chapter Notes :
1. Chemical reaction
"Chemical reaction" is a process (including a biochemical process) which results in a
molecule with a new structure by breaking intramolecular bonds and by forming new
intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following ar not considered to be chemical reactions for the purposes of this definition:
(a) dissolving in water or other solvents;
(b) the elimination of solvents including solvent water; or
(c) the addition or elimination of water of crystallization.G/RO/W/22/Rev.3
Page 55CHAPTER 27
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 27 Mineral fuels, mineral oils and
products of their distillation;
Bituminous substances; Mineral
waxes
27.01 Coal; briquettes, ovoids and similar
solid fuels manufactured from coal.As indicated at the subheading level.
Coal, whether or not pulverized, but
not agglomerated:
2701.11 --  Anthracite The country of origin of the goods shall
be the country in which the anthracite of
this subheading is obtained in its natural
or unprocessed state.
2701.12 --  Bituminous coal The country of origin of the goods shall
be the country in which the bituminous
coal of this subheading is obtained in its
natural or unprocessed state.
2701.19 --  Other coal The country of origin of the goods shall
be the country in which the coal of this
subheading is obtained in its natural orunprocessed state.
2701.20 -- Briquettes, ovoids and similar solid
fuels manufactured from coalCTSH
27.02 Lignite, whether or not
agglomerated, excluding jet.The country of origin of the goods shall
be the country in which the lignite this
heading is obtained in its natural orunprocessed state.
2702.102702.20-  Lignite, whether or not pulverized,
but not agglomerated
-  Agglomerated ligniteAs indicated at the heading level.G/RO/W/22/Rev.3
Page 56
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
27.03 Peat (including peat litter), whether
or not agglomerated.The country of origin of the goods shall be
the country in which the peat of this heading
is obtained in its natural or unprocessedstate.
27.04 Coke and semi-coke of coal, of lignite
or of peat, whether or not
agglomerated; retort carbon.CTH
27.05 Coal gas, water gas, producer gas
and similar gases, other than
petroleum gases and other gaseous
hydrocarbons.CTH
27.06 Tar distilled from coal, from lignite
or from peat, and other mineral tars,whether or not dehydrated or
partially distilled, including
reconstituted tars.CTH
27.08 Pitch and pitch coke, obtained from
coal tar or from other mineral tars.As indicated at th e subheading level.
2708.10 -  Pitch CTH
2708.20 -  Pitch coke CTSH
27.09 Petroleum oils and oils obtained
from bituminous minerals, crude.As indicated at the split heading level.
ex 27.09 (a)
ex 27.09 (b)Petroleum oils, crude
OtherThe country of origin of the goods shall be
the country in which the crude petroleumoils of this split heading are obtained in their
natural or unprocessed state.
CTH
27.14 Bitumen and asphalt, natural;
bituminous or oil shale and tar
sands; asphaltites and asphaltic
rocks.The country of origin of the goods shall
be the country in which goods of this
heading are obtained in their natural or
unprocessed state.G/RO/W/22/Rev.3
Page 57HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
2714.10
2714.90- Bituminous or oil shale and tar
sands
- OtherAs indicated at the heading level.
27.16 Electrical energy.  (optional
heading)The country of origin of the goods shall
be the country in which the electrical
energy of this heading is generated.G/RO/W/22/Rev.3
Page 58
CHAPTER 28
1. CHEMICAL REACTION
A "chemical reaction" is a process (including a biochemical process) which results in a
molecule  with a new structure by breaking intramolecular bonds and by forming new intramolecular
bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
(a) dissolving in water or other solvents;
(b) the elimination of solvents including solvent water; or
(c) the addition or elimination of water of crystallization
5. STANDARD MATERIALS
Standard materials are preparations suitable for analytical, calibrating or referencing uses
having precise degrees of purity or proportions which are certified by the manufacturer.  The
production of standard materials is to be considered as origin conferring.
6. ISOMER SEPARATION
The isolation or separation of isomers from a mixture of isomers is to be considered as origin
conferring.G/RO/W/22/Rev.3
Page 59CHAPTER 28
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
Chapter 28 Inorganic chemicals; organic or
inorganic compounds of preciousmetals, of rare-earth metals, ofradioactive elements or of isotopes
28.01 Fluorine, chlorine, bromine and
iodine.CTSH
2801.10 - Chlorine .
2801.20 -  Iodine .
2801.30 - Fluorine; bromine
28.02 Sulphur, sublimed or precipitated;
colloidal sulphur.CTH
28.03 Carbon (carbon blacks and other
forms of carbon not elsewhere
specified or included).CTH
28.04 Hydrogen, rare gases and other
non-metals.CTSH
2804.10 - Hydrogen
- Rare gases :
2804.21 -- Argon
2804.29 -- Other
2804.30 - Nitrogen
2804.40 - Oxygen
2804.50 - Boron; tellurium
- Silicon :
2804.61 -- Containing by weight not less than
99.99_% of silicon
2804.69 -- OtherG/RO/W/22/Rev.3
Page 60HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
2804.70 - Phosphorus
2804.80 - Arsenic
2804.90 - Selenium
28.05 Alkali or alkaline-earth metals;
rare-earth metals, scandium and
yttrium, whether or not intermixed
or interalloyed; mercury.CTSH
- Alkali metals :
2805.11 -- Sodium
2805.19 -- Other
- Alkaline-earth metals :
2805.21 -- Calcium
2805.22 -- Strontium and barium
2805.30 -- Rare-earth metals, scandium and
yttrium, whether or not intermixed orinteralloyed
2805.40 - Mercury
28.06 Hydrogen chloride (hydrochloric
acid); chlorosulphuric acid.CTSH
2806.10 - Hydrogen chloride (hydrochloric
acid)
2806.20 - Chlorosulphuric acid
28.07 Sulphuric acid; oleum. CTH
28.08 Nitric acid; sulphonitric acids. CTH
28.10 Oxides of boron; boric acids. CTH
28.11 Other inorganic acids and other
inorganic oxygen compounds ofnon-metals.CTSH
- Other inorganic acids :G/RO/W/22/Rev.3
Page 61HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
2811.11 -- Hydrogen fluoride (hydrofluoric
acid)
2811.19 -- Other
-  Other inorganic oxygen
compounds of non-metals:
2811.21 -- Carbon dioxide
2811.22 -- Silicon dioxide
2811.23 -- Sulphur dioxide
2811.29 -- Other
28.12 Halides and halide oxides of
non-metals.CTSH
2812.10 - Chlorides and chloride oxides
2812.90 - Other
28.13 Sulphides of non-metals;
commercial phosphorustrisulphide.CTH/CTSH The choice between CTH and CTSH has
been identified as a question of origin
terminology to be resolved during later
consideration
2813.10 -  Carbon disulphide
2813.90 - Other
28.14 Ammonia, anhydrous or in
aqueous solution.As indicated at subheading level
2814.10 - Anhydrous ammonia CTSH
2814.20 - Ammonia in aqueous solution CTSH, except from subheading 2814.10
28.15 Sodium hydroxide (caustic soda);
potassium hydroxide (caustic
potash); peroxides of sodium or
potassium.As indicated at subheading level
- Sodium hydroxide (caustic soda) :
2815.11 -- Solid CTSH, except from 2815.12G/RO/W/22/Rev.3
Page 62HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
2815.12 -- In aqueous solution (soda lye or
liquid soda)CTSH, except from subheading 2815.11
2815.20 - Potassium hydroxide (caustic
potash)CTSH
2815.30 - Peroxides of sodium or potassium CTSH
28.16 Hydroxide and peroxide of
magnesium; oxides, hydroxidesand peroxides, of strontium or
barium.As indicated at subheading level The choice between CTH and CTSH has
been identified and a question of originterminology to be resolved during later
consideration
2816.10 - Hydroxide and peroxide of
magnesiumCTH/CTSH
2816.20 - Oxide, hydroxide and peroxide of
strontiumCTH/CTSH
2816.30 -  Oxide, hydroxide and peroxide of
bariumCTH/CTSH
28.17 Zinc oxide; zinc peroxide. CTH
28.18 Artificial corundum, whether or
not chemically defined; aluminiumoxide; aluminium hydroxide.CTSH
2818.10 -  Artificial corundum, whether or
not chemically defined
2818.20 - Aluminium oxide, other than
artificial corundum
2818.30 -  Aluminium hydroxide
28.19 Chromium oxides and hydroxides. CTSH
2819.10 - Chromium trioxide
2819.90 - Other
28.20 Manganese oxides. CTSH
2820.10 - Manganese dioxide
2820.90 - OtherG/RO/W/22/Rev.3
Page 63HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
28.21 Iron oxides and hydroxides; earth
colours containing 70 % or more
by weight of combined iron
evaluated as Fe 2O3.CTSH
2821.10 - Iron oxides and hydroxides
2821.20 - Earth colours
28.22 Cobalt oxides and hydroxides;
commercial cobalt oxides.CTH
28.23 Titanium oxides. CTH
28.24 Lead oxides; red lead and orange
lead.CTSH
2824.10 - Lead monoxide (litharge,
massicot)
2824.20 - Red lead and orange lead
2824.90 - Other
28.25 Hydrazine and hydroxylamine and
their inorganic salts; other
inorganic bases; other metal
oxides, hydroxides and peroxides.CTSH
2825.10 - Hydrazine and hydroxylamine and
their inorganic salts
2825.20 - Lithium oxide and hydroxide
2825.30 - Vanadium oxides and hydroxides
2825.40 - Nickel oxides and hydroxides
2825.50 -  Copper oxides and hydroxides
2825.60 - Germanium oxides and zirconium
dioxide
2825.70 - Molybdenum oxides and
hydroxides
2825.80 - Antimony oxides
2825.90 - OtherG/RO/W/22/Rev.3
Page 64HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
28.26 Fluorides; fluorosilicates,
fluoroaluminates and other
complex fluorine salts.CTSH
- Fluorides :
2826.11 -- Of ammonium or of sodium
2826.12 -- Of aluminium
2826.19 -- Other
2826.20 - Fluorosilicates of sodium or of
potassium
2826.30 - Sodium hexafluoroaluminate
(synthetic cryolite)
2826.90 - Other
28.27 Chlorides, chloride oxides and
chloride hydroxides; bromides and
bromide oxides; iodides and iodideoxides.CTSH
2827.10 - Ammonium chloride
2827.20 - Calcium chloride
- Other chlorides :
2827.31 -- Of magnesium
2827.32 -- Of aluminium
2827.33 -- Of iron
2827.34 -- Of cobalt
2827.35 -- Of nickel
2827.36 -- Of zinc
2827.38 -- Of barium
2827.39 -- Other
- Chloride oxides and chloride
hydroxides :G/RO/W/22/Rev.3
Page 65HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
2827.41 -- Of copper
2827.49 -- Other
- Bromides and bromide oxides :
2827.51 -- Bromides of sodium or of
potassium
2827.59 -- Other
2827.60 - Iodides and iodide oxides
28.28 Hypochlorites; commercial
calcium hypochlorite; chlorites;
hypobromites.CTSH
2828.10 - Commercial calcium hypochlorite
and other calcium hypochlorites
2828.90 - Other
28.29 Chlorates and perchlorates;
bromates and perbromates;
iodates and periodates.CTSH
- Chlorates :
2829.11 -- Of sodium
2829.19 -- Other
2829.90 - Other
28.30 Sulphides; polysulphides. CTSH
2830.10 - Sodium sulphides
2830.20 - Zinc sulphide
2830.30 - Cadmium sulphide
2830.90 - Other
28.31 Dithionites and sulphoxylates. CTSH
2831.10 - Of sodium
2831.90 - OtherG/RO/W/22/Rev.3
Page 66HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
28.32 Sulphites; thiosulphates. CTSH
2832.10 - Sodium sulphites .
2832.20 - Other sulphites
2832.30 - Thiosulphates
28.33 Sulphates; alums; peroxosulphates
(persulphates).CTSH
- Sodium sulphates :
2833.11 -- Disodium sulphate
2833.19 -- Other
- Other sulphates :
2833.21 -- Of magnesium
2833.22 -- Of aluminium
2833.23 -- Of chromium
2833.24 -- Of nickel
2833.25 -- Of copper
2833.26 -- Of zinc
2833.27 -- Of barium
2833.29 -- Other
2833.30 - Alums
2833.40 - Peroxosulphates (persulphates)
28.34 Nitrites; nitrates. CTSH
2834.10 - Nitrites
- Nitrates :
2834.21 -- Of potassium
2834.22 -- Of bismuth
2834.29 -- OtherG/RO/W/22/Rev.3
Page 67HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
28.35 Phosphinates (hypophosphites),
phosphonates (phosphites),
phosphates and polyphosphates.CTSH
2835.10 - Phosphinates (hypophosphites)
and phosphonates (phosphites)
- Phosphates :
2835.22 -- Of mono- or disodium
2835.23 -- Of trisodium
2835.24 -- Of potassium
2835.25 -- Calcium hydrogenorthophosphate
("dicalcium phosphate")
2835.26 -- Other phosphates of calcium
2835.29 -- Other
- Polyphosphates :
2835.31 -- Sodium triphosphate (sodium
tripolyphosphate)
2835.39 -- Other
28.36 Carbonates; peroxocarbonates
(percarbonates); commercial
ammonium carbonate containing
ammonium carbamate.CTSH
2836.10 - Commercial ammonium carbonate
and other ammonium carbonates
2836.20 - Disodium carbonate
2836.30 - Sodium hydrogencarbonate
(sodium bicarbonate)
2836.40 - Potassium carbonates
2836.50 -  Calcium carbonate
2836.60 - Barium carbonate
2836.70 -  Lead carbonateG/RO/W/22/Rev.3
Page 68HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
-O t h e r  :
2836.91 -- Lithium carbonates
2836.92 -- Strontium carbonate
2836.99 -- Other
28.37 Cyanides, cyanide oxides and
complex cyanides.CTSH
- Cyanides and cyanide oxides :
2837.11 -- Of sodium
2837.19 -- Other
2837.20 - Complex cyanides
28.38 Fulminates, cyanates and
thiocyanates.CTH
28.39 Silicates; commercial alkali metal
silicates.CTSH
- Of sodium :
2839.11 -- Sodium metasilicates
2839.19 -- Other
2839.20 - Of potassium
2839.90 - Other
28.40 Borates; peroxoborates
(perborates).As indicated at subheading level
- Disodium tetraborate (refined
borax) :
2840.11 -- Anhydrous CTSH, except from subheading 2840.19
2840.19 -- Other CTSH, except from subheading 2840.11
2840.20 - Other borates CTSH
2840.30 - Peroxoborates (perborates) CTSHG/RO/W/22/Rev.3
Page 69HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
28.41 Salts of oxometallic or
peroxometallic acids.CTSH
2841.10 - Aluminates
2841.20 - Chromates of zinc or of lead
2841.30 - Sodium dichromate
2841.40 - Potassium dichromate
2841.50 - Other chromates and dichromates;
peroxochromates
- Manganites, manganates and
permanganates :
2841.61 -- Potassium permanganate
2841.69 -- Other
2841.70 - Molybdates
2841.80 - Tungstates (wolframates)
2841.90 - Other
28.42 Other salts of inorganic acids or
peroxoacids, excluding azides.CTSH
2842.10 - Double or complex silicates
2842.90 - Other
28.43 Colloidal precious metals;
inorganic or organic compounds of
precious metals, whether or not
chemically defined; amalgams of
precious metals.CTSH
2843.10 - Colloidal precious metals
- Silver compounds :
2843.21 -- Silver nitrate
2843.29 -- OtherG/RO/W/22/Rev.3
Page 70HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
2843.30 - Gold compounds
2843.90 - Other compounds; amalgams
28.46 Compounds, inorganic or organic,
of rare-earth metals, of yttrium or
of scandium or of mixtures of thesemetals.CTSH
2846.10 - Cerium compounds
2846.90 - Other
28.47 Hydrogen peroxyde, whether or
not solidified with urea.CTH
28.48 Phosphides, whether or not
chemically defined, excluding
ferrophosphorus.CTH
28.49 Carbides, whether or not
chemically defined.CTSH
2849.10 - Of calcium
2849.20 - Of silicon
2849.90 - Other
28.50 Hydrides, nitrides, azides, silicides
and borides, whether or not
chemically defined, other thancompounds which are alsocarbides of heading No._28.49.CTH
28.51 Other inorganic compounds
(including distilled or conductivity
water and water of similar purity);
liquid air (whether or not raregases have been removed);
compressed air; amalgams, other
than amalgams of precious metals.CTHG/RO/W/22/Rev.3
Page 71CHAPTER 29
1. CHEMICAL REACTION
A "chemical reaction" is a process (including a biochemical process) which results in a molecule  with a new structure by break ing intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
(a) dissolving in water or other solvents;
(b) the elimination of solvents including solvent water; or
(c) the addition or elimination of water of crystallization.
5 STANDARD MATERIALS
Standard materials are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity o r proportions which are
certified by the manufacturer.  The production of standard materials is to be considered as origin conferring.
6. ISOMER SEPARATION
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.G/RO/W/22/Rev.3
Page 72CHAPTER 29
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 29 Organic chemicals
29.01 Acyclic hydrocarbons. CTSH
2901.10 - Saturated
- Unsaturated :
2901.21 -- Ethylene
2901.22 -- Propene (propylene)
2901.23 -- Butene (butylene) and isomers
thereof
2901.24 -- Buta-1,3-diene and isoprene
2901.29 -- Other
29.02 Cyclic hydrocarbons. CTSH
- Cyclanes, cyclenes and
cycloterpenes :
2902.11 -- Cyclohexane
2902.19 --  Other
2902.20 - Benzene
2902.30 - Toluene
-X y l e n e s  :
2902.41 --  o-Xylene
2902.42 -- m-Xylene
2902.43 -- p-Xylene
2902.44 -- Mixed xylene isomersG/RO/W/22/Rev.3
Page 73HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2902.50 - Styrene
2902.60 - Ethylbenzene
2902.70 - Cumene
2902.90 - Other
29.03 Halogenated derivatives of
hydrocarbons.CTSH
- Saturated chlorinated derivatives
of acyclic hydrocarbons:
2903.11 --  Chloromethane (methyl chloride)
and chloroethane (ethyl chloride)
2903.12 -- Dichloromethane (methylene
chloride)
2903.13 -- Chloroform (trichloromethane)
2903.14 -- Carbon tetrachloride
2903.15 -- 1,2-Dichloroethane (ethylene
dichloride)
2903.16 -- 1,2-Dichloropropane (propylene
dichloride) and dichlorobutanes
2903.19 -- Other
- Unsaturated chlorinated
derivatives of acyclic
hydrocarbons_:
2903.21 -- Vinyl chloride (chloroethylene)
 2903.22 -- Trichloroethylene
2903.23 -- Tetrachloroethylene
(perchloroethylene)
2903.29 -- Other
2903.30 - Fluorinated, brominated or
iodinated derivatives of acyclic
hydrocarbonsG/RO/W/22/Rev.3
Page 74HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
- Halogenated derivatives of
acyclic hydrocarbons containing
two or more different halogens :
2903.41 -- Trichlorofluoromethane
2903.42 -- Dichlorodifluoromethane
2903.43 -- Trichlorotrifluoroethanes
2903.44 -- Dichlorotetrafluoroethanes and
chloropentafluoroethane
2903.45 -- Other derivatives perhalogenated
only with fluorine and chlorine
2903.46 -- Bromochlorodifluoromethane,
bromotrifluoromethane and
dibromotetrafluoroethanes
2903.47 -- Other perhalogenated derivatives
2903.49 -- Other
- Halogenated derivatives of
cyclanic, cyclenic orcycloterpenic hydrocarbons :
2903.51 -- 1,2,3,4,5,6-Hexachloro-
cyclohexane
2903.59 -- Other
- Halogenated derivatives of
aromatic hydrocarbons :
2903.61 -- Chlorobenzene,
o-dichlorobenzene and
p-dichlorobenzene
2903.62 --  Hexachlorobenzene and DDT
(1,1,1-trichloro-2,2- bis
(p-chlorophenyl)ethane)
2903.69 -- OtherG/RO/W/22/Rev.3
Page 75HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
29.04 Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons, whetheror not halogenated.CTSH
2904.10 - Derivatives containing only sulpho
groups, their salts and ethyl esters
2904.20 - Derivatives containing only nitro or
only nitroso groups
2904.90 - Other
29.05 Acyclic alcohols and their
halogenated, sulphonated, nitrated ornitrosated derivatives.CTSH
Saturated monohydric alcohols :
2905.11 -- Methanol (methyl alcohol)
2905.12 -- Propan-1-ol (propyl alcohol) and
propan-2-ol (isopropyl alcohol)
2905.13 -- Butan-1-ol (n-butyl alcohol)
 2905.14 -- Other butanols
2905.15 -- Pentanol (amyl alcohol) and isomers
thereof
2905.16 -- Octanol (octyl alcohol) and isomers
thereof
2905.17 -- Dodecan-1-ol (lauryl alcohol),
hexadecan-1-ol (cetyl alcohol) andoctadecan-1-ol (stearyl alcohol)
2905.19 -- Other
- Unsaturated monohydric alcohols :
2905.22 -- Acyclic terpene alcohols
2905.29 -- Other
- Diols :
2905.31 -- Ethylene glycol (ethanediol)G/RO/W/22/Rev.3
Page 76HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2905.32 -- Propylene glycol
(propane-1,2-diol)
2905.39 -- Other
- Other polyhydric alcohols :
2905.41 --
2-Ethyl-2-(hydroxymethyl)propan
e-1,3-diol (trimethylolpropane)
2905.42 -- Pentaerythritol
2905.43 -- Mannitol
2905.44 -- D-glucitol (sorbitol)
2905.45 -- Glycerol
2905.49 - Halogenated, sulphonated,
nitrated or nitrosated derivatives
of acyclic alcohols
2905.50 - Halogenated, sulphonated,
nitrated or nitrosated derivatives
of acyclic alcohols
29.06 Cyclic alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.CTSH
- Cyclanic, cyclenic or
cycloterpenic:
2906.11 -- Menthol
2906.12 -- Cyclohexanol,
methylcyclohexanols and
dimethylcyclohexanols
2906.13 -- Sterols and inositols
2906.14 -- Terpineols
2906.19 -- Other
- Aromatic :G/RO/W/22/Rev.3
Page 77HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2906.21 -- Benzyl alcohol
2906.29 -- Other
29.07 Phenols; phenol-alcohols. CTSH
- Monophenols :
2907.11 -- Phenol (hydroxybenzene) and its salts
2907.12 -- Cresols and their salts
2907.13 -- Octylphenol, nonylphenol and their
isomers; salts thereof
2907.14 -- Xylenols and their salts
2907.15 -- Naphthols and their salts
2907.19 -- Other
- Polyphenols :
2907.21 -- Resorcinol and its salts
2907.22 -- Hydroquinone (quinol) and its salts
2907.23 -- 4,4'-Isopropylidenediphenol (bisphenol
A, diphenylolpropane) and its salts
2907.29 -- Other
2907.30 - Phenol-alcohols
29.08 Halogenated, sulphonated, nitrated or
nitrosated derivatives of phenols orphenol-alcohols.CTSH
2908.10 - Derivatives containing only halogen
substituents and their salts
2908.20 - Derivatives containing only sulpho
groups, their salts and esters
2908.90 - OtherG/RO/W/22/Rev.3
Page 78HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
29.09 Ethers, ether-alco hols, ether-phenols,
ether-alcohol- phenols, alcoholperoxides, ether peroxides, ketoneperoxides (whether or not chemically
defined), and their halogenated,
sulphonated, nitrated or nitrosatedderivatives.CTSH
- Acyclic ethers and their halogenated,
sulphonated, nitrated or nitrosated
derivatives :
2909.11 -- Diethyl ether
2909.19 -- Other
2909.20 - Cyclanic, cyclenic or cycloterpenic
ethers and their halogenated,sulphonated, nitrated or nitrosatedderivatives
2909.30 - Aromatic ethers and their
halogenated, sulphonated, nitrated or
nitrosated derivatives
- Ether-alcohols and their halogenated,
sulphonated, nitrated or nitrosatedderivatives :
2909.41 -- 2,2'-Oxydiethanol (diethylene glycol,
digol)
2909.42 -- Monomethyl ethers of ethylene
glycol or of diethylene glycol
2909.43 -- Monobutyl ethers of ethylene glycol
or of diethylene glycol
2909.44 -- Other monoalkylethers of ethylene
glycol or of diethylene glycol
2909.49 -- OtherG/RO/W/22/Rev.3
Page 79HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2909.50 - Ether-phenols,
ether-alcohol-phenols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives
2909.60 - Alcohol peroxides, ether
peroxides, ketone peroxides and
their halogenated, sulphonated,
nitrated or nitrosated derivatives
29.10 Epoxides, epoxyalcohols,
epoxyphenols and epoxyethers,
with a three-membered ring, and
their halogenated, sulphonated,
nitrated or nitrosated derivatives.CTSH
2910.10 - Oxirane (ethylene oxide)
2910.20 - Methyloxirane (propylene oxide)
2910.30 - 1-Chloro-2,3-epoxypropane
(epichlorohydrin)
2910.90 - Other
29.11 Acetals and hemiacetals, whether
or not with other oxygen function,
and their halogenated,
sulphonated, nitrated or
nitrosated derivatives.CTH
29.12 Aldehydes, whether or not with
other oxygen function; cyclic
polymers of aldehydes;
paraformaldehyde.CTSH
- Acyclic aldehydes without other
oxygen function :
2912.11 -- Methanal (formaldehyde)
2912.12 -- Ethanal (acetaldehyde)G/RO/W/22/Rev.3
Page 80HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2912.13 -- Butanal (butyraldehyde, normal
isomer)
2912.19 -- Other
- Cyclic aldehydes without otheroxygen function :
2912.21 -- Benzaldehyde
2912.29 -- Other
2912.30 - Aldehyde-alcohols
- Aldehyde-ethers,
aldehyde-phenols and aldehydeswith other oxygen function :
2912.41 -- Vanillin
(4-hydroxy-3-methoxyben-
zaldehyde)
2912.42 -- Ethylvanillin
(3-ethoxy-4-hydroxybenzaldehyde)
2912.49 -- Other
2912.50 - Cyclic polymers of aldehydes
2912.60 - Paraformaldehyde
29.13 Halogenated, sulphonated,
nitrated or nitrosated derivatives
of products of heading No. 29.12.CTH
29.14 Ketones and quinones, whether or
not with other oxygen function,
and their halogenated,
sulphonated, nitrated or
nitrosated derivatives.CTSH
- Acyclic ketones without other
oxygen function :
2914.11 -- Acetone
2914.12 -- Butanone (methyl ethyl ketone)G/RO/W/22/Rev.3
Page 81HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2914.13 -- 4-Methylpentan-2-one (methyl
isobutyl ketone)
2914.19 -- Other
- Cyclanic, cyclenic or
cycloterpenic ketones without
other oxygen function :
2914.21 -- Camphor
 2914.22 -- Cyclohexanone and
methylcyclohexanones
2914.23 -- Ionones and methylionones
2914.29 -- Other
- Aromatic ketones without other
oxygen function :
2914.31 -- Phenylacetone
(phenylpropan-2-one)
2914.39 -- Other
2914.40 - Ketone-alcohols and
ketone-aldehydes
2914.50 - Ketone-phenols and ketones with
other oxygen function
- Quinones :
2914.61 -- Anthraquinone
2914.69 -- Other
2914.70 - Halogenated, sulphonated,
nitrated or nitrosated derivatives
29.15 Saturated acyclic monocarboxylic
acids and their anhydrides,
halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated or
nitrosated derivatives.CTSHG/RO/W/22/Rev.3
Page 82HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
- Formic acid, its salts and esters :
2915.11 -- Formic acid
2915.12 -- Salts of formic acid
2915.13 -- Esters of formic acid
- Acetic acid and its salts; acetic
anhydride:
2915.21 -- Acetic acid
2915.22 -- Sodium acetate
2915.23 -- Cobalt acetates
2915.24 -- Acetic anhydride
2915.29 -- Other
- Esters of acetic acid :
2915.31 -- Ethyl acetate
2915.32 -- Vinyl acetate
2915.33 -- n-Butyl acetate
2915.34 -- Isobutyl acetate
2915.35 -- 2-Ethoxyethyl acetate
2915.39 -- Other
 2915.40 - Mono-, di- or trichloroacetic
acids, their salts and esters
2915.50 - Propionic acid, its salts and esters
2915.60 - Butyric acids, valeric acids, their
salts and esters
2915.70 - Palmitic acid, stearic acid, their
salts and esters
2915.90 - OtherG/RO/W/22/Rev.3
Page 83HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
29.16 Unsaturated acyclic monocarboxylic
acids, cyclic monocarboxylic acids,their anhydrides, halides, peroxidesand peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated
derivatives.CTSH
- Unsaturated acyclic monocarboxylic
acids, their anhydrides, halides,
peroxides, peroxyacids and their
derivatives :
2916.11 -- Acrylic acid and its salts
2916.12 -- Esters of acrylic acid
2916.13 -- Methacrylic acid and its salts
2916.14 -- Esters of methacrylic acid
2916.15 -- Oleic, linoleic or linolenic acids, their
salts and esters
2916.19 -- Other
2916.20 - Cyclanic, cyclenic or cycloterpenic
monocarboxylic acids, theiranhydrides, halides, peroxides,
peroxyacids and their derivatives
- Aromatic monocarboxylic acids, their
anhydrides, halides, peroxides,peroxyacids and their derivatives :
2916.31 -- Benzoic acid, its salts and esters
2916.32 -- Benzoyl peroxide and benzoyl
chloride
2916.34 -- Phenylacetic acid and its salts
2916.35 -- Esters of phenylacetic acid
2916.39 -- OtherG/RO/W/22/Rev.3
Page 84HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
29.17 Polycarboxylic acids, their
anhydrides, halides, peroxides andperoxyacids; their halogenated,sulphonated, nitrated or nitrosated
derivatives.CTSH
- Acyclic polycarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids and their derivatives :
2917.11 -- Oxalic acid, its salts and esters
2917.12 -- Adipic acid, its salts and esters
2917.13 --  Azelaic acid, sebacic acid, their salts
and esters
2917.14 -- Maleic anhydride
2917.19 -- Other
2917.20 - Cyclanic, cyclenic or cycloterpenic
polycarboxylic acids, theiranhydrides, halides, peroxides,peroxyacids and their derivatives
- Aromatic polycarboxylic acids, their
anhydrides, halides, peroxides,peroxyacids and their derivatives :
2917.31 -- Dibutyl orthophthalates
2917.32 -- Dioctyl orthophthalates
2917.33 -- Dinonyl or didecyl orthophthalates
2917.34 -- Other esters of orthophthalic acid
2917.35 -- Phthalic anhydride
2917.36 -- Terephthalic acid and its salts
2917.37 -- Dimethyl terephthalate
2917.39 -- OtherG/RO/W/22/Rev.3
Page 85HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
29.18 Carboxylic acids with additional
oxygen function and their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,sulphonated, nitrated or
nitrosated derivatives.CTSH
- Carboxylic acids with alcohol
function but without other oxygen
function, their anhydrides,
halides, peroxides, peroxyacids
and their derivatives :
2918.11 -- Lactic acid, its salts and esters
2918.12 -- Tartaric acid
2918.13 -- Salts and esters of tartaric acid
2918.14 -- Citric acid
2918.15 -- Salts and esters of citric acid
2918.16 -- Gluconic acid, its salts and esters
2918.17 -- Phenylglycolic acid (mandelic
acid), its salts and esters
2918.19 -- Other
- Carboxylic acids with phenol
function but without other oxygenfunction, their anhydrides,
halides, peroxides, peroxyacids
and their derivatives :
2918.21 -- Salicylic acid and its salts
2918.22 -- O-Acetylsalicylic acid, its salts
and esters
2918.23 -- Other esters of salicylic acid and
their salts
2918.29 -- OtherG/RO/W/22/Rev.3
Page 86HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2918.30 - Carboxylic acids with aldehyde or
ketone function but without otheroxygen function, their anhydrides,halides, peroxides, peroxyacids and
their derivatives
2918.90 - Other
29.19 Phosphoric esters and their salts,
including lactophosphates; theirhalogenated, sulphonated, nitrated ornitrosated derivatives.CTH
29.20 Esters of other inorganic acids
(excluding esters of hydrogen halides)
and their salts; their halogenated,
sulphonated, nitrated or nitrosatedderivatives.CTSH
2920.10 - Thiophosphoric esters
(phosphorothioates) and their salts;their halogenated, sulphonated,nitrated or nitrosated derivatives
2920.90 - Other
29.21 Amine-function compounds. CTSH
- Acyclic monoamines and their
derivatives; salts thereof :
2921.11 -- Methylamine, di- or trimethylamine
and their salts
2921.12 -- Diethylamine and its salts
2921.19 --  Other
- Acyclic polyamines and their
derivatives; salts thereof :
2921.21 -- Ethylenediamine and its salts
2921.22 -- Hexamethylenediamine and its
saltsG/RO/W/22/Rev.3
Page 87HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2921.29 -- Other
2921.30 - Cyclanic, cyclenic or
cycloterpenic mono- or
polyamines, and their derivatives;
salts thereof
- Aromatic monoamines and their
derivatives; salts thereof:
2921.41 -- Aniline and its salts
2921.42 -- Aniline derivatives and their salts
2921.43 -- Toluidines and their derivatives;
salts thereof
2921.44 -- Diphenylamine and its
derivatives; salts thereof
2921.45 -- 1-Naphthylamine
(alpha-naphthylamine),2-naphthylamine
(beta-naphthylamine) and their
derivatives; salts thereof
 2921.49 -- Other
- Aromatic polyamines and their
derivatives; salts thereof_:
2921.51 -- o-, m-, p-Phenylenediamine,
diaminotoluenes, and their
derivatives; salts thereof
2921.59 -- Other
29.22 Oxygen-function
amino-compounds.CTSH
- Amino-alcohols, their ethers and
esters, other than those containing
more than one kind of oxygenfunction; salts thereof :
2922.11 -- Monoethanolamine and its saltsG/RO/W/22/Rev.3
Page 88HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2922.12 -- Diethanolamine and its salts
2922.13 -- Triethanolamine and its salts
2922.19 -- Other
- Amino-naphthols and other
amino-phenols, their ethers and
esters, other than those containing
more than one kind of oxygen
function; salts thereof :
2922.21 --Aminohydroxynaphthalenesulphon
ic acids and their salts
2922.22 --  Anisidines, dianisidines,
phenetidines, and their salts
2922.29 -- Other
2922.30 - Amino-aldehydes, amino-ketones
and amino-quinones, other than
those containing more than one
kind of oxygen function; salts
thereof
- Amino-acids and their esters,
other than those containing more
than one kind of oxygen function;
salts thereof :
2922.41 -- Lysine and its esters; salts thereof
2922.42 -- Glutamic acid and its salts
2922.43 -- Anthranilic acid and its salts
 2922.49 -- Other
2922.50 -- Amino-alcohol-phenols,
amino-acid-phenols and other
amino-compounds with oxygen
functionG/RO/W/22/Rev.3
Page 89HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
29.23 Quaternary ammonium salts and
hydroxides; lecithins and other
phosphoaminolipids.CTSH
2923.10 - Choline and its salts
2923.20 - Lecithins and other
phosphoaminolipids
2923.90 - Other
29.24 Carboxyamide-function
compounds; amide-function
compounds of carbonic acid.CTSH
2924.10 - Acyclic amides (including acyclic
carbamates) and their derivatives;
salts thereof
- Cyclic amides (including cyclic
carbamates) and their derivatives;
salts thereof :
2924.21 -- Ureines and their derivatives;
salts thereof
2924.22 -- 2-Acetamidobenzoic acid
2924.29 -- Other
29.25 Carboxyimide-function
compounds (including saccharinand its salts) and imine-function
compounds.CTSH
- Imides and their derivatives; salts
thereof :
2925.11 -- Saccharin and its salts
2925.19 -- Other
2925.20 - Imines and their derivatives; salts
thereof
29.26 Nitrile-function compounds. CTSHG/RO/W/22/Rev.3
Page 90HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2926.10 - Acrylonitrile
2926.20 - 1-Cyanoguanidine (dicyandiamide)
2926.90 - Other
29.27 Diazo-, azo- or azoxy-compounds. CTH
29.28 Organic derivatives of hydrazine or of
hydroxylamine.CTH
29.29 Compounds with other nitrogen
function.CTSH
2929.10 - Isocyanates
2929.90 - Other
29.30 Organo-sulphur compounds. CTSH
2930.10 - Dithiocarbonates (xanthates)
2930.20 - Thiocarbamates and dithiocarbamates
2930.30 - Thiuram mono-, di- or tetrasulphides
2930.40 - Methionine
2930.90 - Other
29.31 Other organo-inorganic compounds. CTH
29.32 Heterocyclic compounds with oxygen
hetero-atom(s) only.CTSH
- Compounds containing an unfused
furan ring (whether or not hydrogenated)in the structure :
2932.11 -- Tetrahydrofuran
2932.12 -- 2-Furaldehyde (furfuraldehyde)
2932.13 -- Furfuryl alcohol and
tetrahydrofurfuryl alcoholG/RO/W/22/Rev.3
Page 91HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2932.19 -- Other
- Lactones :
2932.21 -- Coumarin, methylcoumarins and
ethylcoumarins
2932.29 -- Other lactones
-O t h e r  :
2932.91 -- Isosafrole
2932.92 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one
2932.93 -- Piperonal
2932.94 -- Safrole
2932.99 -- Other
29.33 Heterocyclic compounds with nitrogen
hetero-atom(s) only.CTSH
- Compounds containing an unfused
pyrazole ring (whether or nothydrogenated) in the structure :
2933.11 -- Phenazone (antipyrin) and its
derivatives
2933.19 --  Other
- Compounds containing an unfused
imidazole ring (whether or nothydrogenated) in the structure :
2933.21 -- Hydantoin and its derivatives
2933.29 -- Other
- Compounds containing an unfused
pyridine ring (whether or nothydrogenated) in the structure :
2933.31 -- Pyridine and its salts
2933.32 -- Piperidine and its saltsG/RO/W/22/Rev.3
Page 92HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2933.39 -- Other
2933.40 - Compounds containing a
quinoline or isoquinoline
ring-system (whether or not
hydrogenated), not further fused
- Compounds containing a
pyrimidine ring (whether or not
hydrogenated) or piperazine ring
in the structure :
2933.51 -- Malonylurea (barbituric acid) and
its derivatives; salts thereof
2933.59 -- Other
-  Compounds containing an
unfused triazine ring (whether or
not hydrogenated) in thestructure :
 2933.61 -- Melamine
2933.69 -- Other
- Lactams :
2933.71 -- 6-Hexanelactam
(epsilon-caprolactam)
2933.79 -- Other lactams
2933.90 - Other
29.34 Nucleic acids and their salts; other
heterocyclic compounds.CTSH
2934.10 - Compounds containing an
unfused thiazole ring (whether or
not hydrogenated) in the structure
2934.20 - Compounds containing a
benzothiazole ring-system(whether or not hydrogenated),
not further fusedG/RO/W/22/Rev.3
Page 93HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2934.30 - Compounds containing a
phenothiazine ring-system
(whether or not hydrogenated),
not further fused
2934.90 - Other
29.35 Sulphonamides. CTH
29.36 Provitamins and vitamins, natural
or reproduced by synthesis
(including natural concentrates),
derivatives thereof used primarily
as vitamins, and intermixtures ofthe foregoing, whether or not in
any solvent.CTSH
2936.10 - Provitamins, unmixed
- Vitamins and their derivatives,
unmixed :
2936.21 -- Vitamins A and their derivatives
2936.22 -- Vitamin B 1 and its derivatives
2936.23 -- Vitamin B 2 and its derivatives
2936.24 -- D- or DL-Pantothenic acid
(Vitamin B 3 or Vitamin B 5) and
its derivatives
2936.25 -- Vitamin B 6 and its derivatives
2936.26 -- Vitamin B 12 and its derivatives
2936.27 -- Vitamin C and its derivatives
2936.28 -- Vitamin E and its derivatives
2936.29 -- Other vitamins and their
derivatives
 2936.90 - Other, including natural
concentratesG/RO/W/22/Rev.3
Page 94HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
29.37 Hormones, natura l or reproduced by
synthesis; derivatives thereof, usedprimarily as hormones; other steroidsused primarily as hormones.CTSH
2937.10 - Pituitary (anterior) or similar
hormones, and their derivatives
- Adrenal cortical hormones and their
derivatives :
2937.21 -- Cortisone, hydrocortisone,
prednisone (dehydrocortisone) and
prednisolone
(dehydrohydrocortisone)
2937.22 -- Halogenated derivatives of adrenal
cortical hormones
2937.29 -- Other
- Other hormones and their derivatives;
other steroids used primarily ashormones_:
2937.91 -- Insulin and its salts
2937.92 -- Oestrogens and progestogens
2937.99 -- Other
29.38 Glycosides, natural or reproduced by
synthesis, and their salts, ethers,
esters and other derivatives.CTSH
2938.10 - Rutoside (rutin) and its derivatives
2938.90 - Other
29.39 Vegetable alkaloids, natural or
reproduced by synthesis, and their
salts, ethers, esters and other
derivatives.CTSHG/RO/W/22/Rev.3
Page 95HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2939.10 - Alkaloids of opium and their
derivatives; salts thereof
- Alkaloids of cinchona and their
derivatives; salts thereof :
2939.21 -- Quinine and its salts
2939.29 -- Other
2939.30 - Caffeine and its salts
- Ephedrines and their salts :
2939.41 -- Ephedrine and its salts
2939.42 -- Pseudoephedrine (INN) and its
salts
2939.49 -- Other
 2939.50 - Theophylline and aminophylline
(theophylline- ethylenediamine)
and their derivatives; salts thereof
- Alkaloids of rye ergot and their
derivatives; salts thereof :
2939.61 -- Ergometrine (INN) and its salts
2939.62 -- Ergotamine (INN) and its salts
2939.63 -- Lysergic acid and its salts
2939.69 -- Other
2939.70 - Nicotine and its salts
2939.90 - Other
29.40 Sugars, chemically pure, other
than sucrose, lactose, maltose,
glucose and fructose; sugar ethers
and sugar esters, and their salts,
other than products of heading
No._29.37, 29.38 or 29.39.CTH
29.41 Antibiotics. CTSHG/RO/W/22/Rev.3
Page 96HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
2941.10 - Penicillins and their derivatives
with a penicillanic acid structure;
salts thereof
2941.20 -  Streptomycins and their
derivatives; salts thereof
2941.30 - Tetracyclines and their
derivatives; salts thereof
2941.40 - Chloramphenicol and its
derivatives; salts thereof
2941.50 - Erythromycin and its derivatives;
salts thereof
2941.90 - Other
29.42 Other organic compounds. CTHG/RO/W/22/Rev.3
Page 97Chapter 30
1. CHEMICAL REACTION
A "chemical reaction" is a process (including a biochemical process) which results in a molecule  with a new structure by break ing intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
(a) dissolving in water or other solvents;
(b) the elimination of solvents including solvent water; or
(c) the addition or elimination of water of crystallization
5. STANDARD MATERIALS
Standard materials are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity o r proportions which are
certified by the manufacturer.  The production of standard materials is to be considered as origin conferring.
6. ISOMER SEPARATION
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.G/RO/W/22/Rev.3
Page 98CHAPTER 30
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 30 Pharmaceutical products
30.01 Glands and other organs for
organo-therapeutic uses, dried,
whether or not powdered; extracts
of glands or other organs or oftheir secretions for
organo-therapeutic uses; heparin
and its salts; other human or
animal substances prepared for
therapeutic or prophylactic uses,not elsewhere specified orincluded.As specified at subheading level
3001.10 -  Glands and other organs, dried,
whether or not powderedCTH
3001.20 -  Extracts of glands or other organs
or of their secretionsCTSH
3001.90 -  Other CTSHG/RO/W/22/Rev.3
Page 99HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
30.02 Human blood; animal blood
prepared for therapeutic,
prophylactic or diagnostic uses;
antisera and other blood fractions
and modified immunologicalproducts, whether or not obtained
by means of biotechnological
processes; vaccines, toxins,
cultures of micro-organisms
(excluding yeasts) and similarproducts.CTSH or change to the goods of this
heading by biochemical or
biotechnological processes to be specifiedin a Note.[[Biotechnology products -- For purposes
of heading 30.02, goods that:
(a)  Are the result of a biochemical
reaction, including processes such as
enzymatic splitting, enzymatic
splicing, salting, or the forming of
chemical derivatives for the purposes
of purification; or
(b) Have been obtained from thehybridisation or genetic modification
of cells or micro-organisms,
including:
(i) Production of isolated genes or
gene fragments;
(ii) Production of plasmids or other
intercellular  structures;
(iii)  Production or isolation of
recombinant DNA including gene
splicing, gene insertion and expression; or
(iv)  Biological or biotechnological
culturing of yeast, bacteria, viruses,
or animal cell cultures, or the
production of any recombinant
protein or peptide such as insulins,growth hormones, enzymes,
macrophages, phages, interferons,
interleukins, antigens, antibodies,
antibody fragments, or complex
antibody conjugates; are consideredto be products of the country where
these processes took place].G/RO/W/22/Rev.3
Page 100HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
3002.10 -  Antisera and other blood fractions
and modified immunological
products, whether or not obtained
by means of biotechnological
processesas specified at heading level
3002.20 -  Vaccines for human medicine
3002.30 -  Vaccines for veterinary medicine
3002.90 -  Other
30.05 Wadding, gauze, bandages and
similar articles (for example,
dressings, adhesive plasters,
poultices), impregnated or coatedwith pharmaceutical substances or
put up in forms or packings for
retail sale for medical, surgical,dental or veterinary purposes.As specified at split  heading level
ex 3005 (a) - Impregnated or coated with
pharmaceutical substancesCTH
ex 3005 (b) - Not impregnated or coated with
pharmaceutical substances3CTH, except from the headings of
Section XI
3005.10 -  Adhesive dressings and other
articles having an adhesive layerAs specified at split heading level
3005.90 -  Other
30.06 Pharmaceutical goods specified in
Note 4 to this Chapter.As specified at subheading level
                                                     
3During the review for overall coherence, specific consideration will be given to the question as to whether a separate rule is needed for "adhesive dressings and other
articles having an adhesive layer, not impregnated with pharmaceutical substances".G/RO/W/22/Rev.3
Page 101HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
3006.10 -  Sterile surgical catgut, similar
sterile suture materials and sterile
tissue adhesives for surgical
wound closure; sterile laminaria
and sterile laminaria tents; sterileabsorbable surgical or dentalhaemostaticsCTH
3006.20 -  Blood-grouping reagents CTH
3006.40 -  Dental cements and other dental
fillings; bone reconstruction
cementsCTH
3006.60 -  Chemical contraceptive
preparations based on hormones
or spermicidesCTHG/RO/W/22/Rev.3
Page 102 CHAPTER 31
1. CHEMICAL REACTION
A "chemical reaction" is a process (including a biochemical process) which results in a molecule  with a new structure by break ing intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
(a) dissolving in water or other solvents;
(b) the elimination of solvents including solvent water; or
(c) the addition or elimination of water of crystallization
5. STANDARD MATERIALS
Standard materials are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity o r proportions which are
certified by the manufacturer.  The production of standard materials is to be considered as origin conferring.
6. ISOMER SEPARATION
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.G/RO/W/22/Rev.3
Page 103CHAPTER 31
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 31 Fertiliser
31.01 Animal or vegetable fertilisers,
whether or not mixed together or
chemically treated; fertilisersproduced by the mixing or
chemical treatment of animal or
vegetable products.CTH
31.02 Mineral or chemical fertilisers,
nitrogenous.CTH
3102.10 - Urea, whether or not in aqueous
solutionas specified at heading level
- Ammonium sulphate; double salts
and mixtures of ammonium
sulphate and ammonium nitrate :
3102.21 -- Ammonium sulphate
3102.29 -- Other
3102.30 - Ammonium nitrate, whether or not
in aqueous solution
3102.40 - Mixtures of ammonium nitrate with
calcium carbonate or otherinorganic non-fertilising substances
3102.50 - Sodium nitrate
3102.60 - Double salts and mixtures of
calcium nitrate and ammonium
nitrate (EC)
3102.70 - Calcium cyanamideG/RO/W/22/Rev.3
Page 104HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
3102.80 - Mixtures of urea and
ammonium nitrate in aqueous or
ammoniacal solution
3102.90 - Other, including mixtures not
specified in the foregoing
subheadings
31.03 Mineral or chemical fertilisers,
phosphatic.CTH
3103.10 - Superphosphates as specified at heading level
3103.20 - Basic slag
3103.90 - Other
31.04 Mineral or chemical fertilisers,
potassic.CTH
3104.10 - Carnallite, sylvite and other
crude natural potassium saltsas specified at heading level
3104.20 - Potassium chloride
3104.30 - Potassium sulphate
3104.90 - Other
31.05 Mineral or chemical fertilisers
containing two or three of the
fertilising elements nitrogen,
phosphorus and potassium; otherfertilisers; goods of this Chapter in
tablets or similar forms or in
packages of a gross weight notexceeding 10 kg.as specified at subheading level
3105.10 - Goods of this Chapter in
tablets or similar forms or inpackages of a gross weight not
exceeding 10 kgCTSH, except when resulting from
putting up in tablets or similar forms or inpackages.G/RO/W/22/Rev.3
Page 105HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
3105.20 - Mineral or chemical fertilisers
containing the three fertilising
elements nitrogen, phosphorus and
potassiumCTH
3105.30 - Diammonium
hydrogenorthophosphate
(diammonium phosphate)CTH
3105.40 - Ammonium
dihydrogenorthophosphate
(monoammonium phosphate) and
mixtures thereof with diammonium
hydrogenorthophosphate
(diammonium phosphate)CTH
- Other mineral or chemical
fertilisers containing the two
fertilising elements nitrogen and
phosphorus :
3105.51 -- Containing nitrates and
phosphatesCTH
3105.59 -- Other CTH
3105.60 - Mineral or chemical fertilisers
containing the two fertilisingelements phosphorus and potassiumCTH
3105.90 - Other CTHG/RO/W/22/Rev.3
Page 106 1. CHEMICAL REACTION
A "chemical reaction" is a process (including a biochemical process) which results in a molecule  with a new structure by break ing intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
(a) dissolving in water or other solvents;
(b) the elimination of solvents including solvent water; or
(c) the addition or elimination of water of crystallization
5. STANDARD MATERIALS
Standard materials are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity o r proportions which are
certified by the manufacturer.  The production of standard materials is to be considered as origin conferring.
6. ISOMER SEPARATION
The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.G/RO/W/22/Rev.3
Page 107CHAPTER 32
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 32 Tanning or dyeing extracts;
tannins and their derivatives; dyes,
pigments and other colouringmatter; paints and varnishes; puttyand other mastics; inks
32.01 Tanning extracts of vegetable
origin; tannins and their salts,ethers, esters and other derivatives.As indicated at the split heading level
ex 3201.(a) -  Tannins CTHS
ex 3201.(b) -  Other CTH
3201.10 - Quebracho extract As indicated at the split heading level
3201.20 - Wattle extract
3201.90 - Other
32.02 Synthetic organic tanning
substances; inorganic tanning
substances; tanning preparations,
whether or not containing naturaltanning substances; enzymatic
preparations for pre-tanning.As indicated at subheading level
3202.10 - Synthetic organic tanning
substancesCTH
3202.90 - Other CTSHG/RO/W/22/Rev.3
Page 108CHAPTER 41
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 41 Raw hides and skins (other than
furskins) and leather
41.01 Raw hides and skins of bovine or
equine animals (fresh, or salted,
dried, limed, pickled or otherwise
preserved, but not tanned,parchment-dressed or further
prepared), whether or not dehaired
or split.CTH
4101.10 -  Whole hides and skins of bovine
animals, of a weight per skin not
exceeding 8 kg when simply dried,
10 kg when dry-salted or 14 kg when
fresh, wet-salted or otherwisepreservedAs indicated at the heading level.
-  Other hides and skins of bovine
animals, fresh or wet-salted:
4101.21 --  Whole
4101.22 --  Butts and bends
4101.29 --  Other
4101.30 -   Other hides and skins of bovine
animals, otherwise preserved
4101.40 -   Hides and skins of equine  animalsG/RO/W/22/Rev.3
Page 109HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
41.02 Raw skins of sheep or lambs (fresh,
or salted, dried, limed, pickled or
otherwise preserved, but not tanned,parchment-dressed or further
prepared), whether or not with wool
on or split, other than those
excluded by Note 1 (c) to this
Chapter.CTH
4102.10 -  With wool on As indicated at the heading level.
4102.21- Without wool on
-- Pickled
4102.29 -- Other
41.03 Other raw hides and skins (fresh, or
salted, dried, limed, pickled or
otherwise preserved, but not tanned,parchment-dressed or further
prepared), whether or not dehaired
or split, other than those excluded
by Note 1 (b) or 1 (c) to this
Chapter.CTH
4103.10
4103.20
4103.90-  Of goats or kids
-  Of reptiles
- OtherAs indicated at the heading level.
41.04 Leather of bovine or equine animals,
without hair on, other than leather
of heading No. 41.08 or 41.09As indicated at the split heading levelG/RO/W/22/Rev.3
Page 110HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
4104.10
4104.21
4104.224104.29
4104.31
4104.39- Whole bovine skin leather, of
a unit surface area not
exceeding 28 square feet(2.6m2)
- Other bovine leather and
equine leather, tanned or
retanned but not further
prepared, whether or not split:
-- Bovine leather, vegetable
pre-tanned
-- Bovine leather, otherwise
pre-tanned
-- Other
- Other bovine leather and
equine leather, parchment-dressed or prepared after
tanning:
-- Full grains and full grains
splits
-- Other
ex 41.04(a) - Provisionally prepared CTH, except from heading 41.01
41.05 Sheep or lamb leather, without wool
on, other than leather of heading
No. 41.08 or 41.09As indicated at the split heading levelG/RO/W/22/Rev.3
Page 111HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
4105.11
4105.12
4105.194105.20Tanned or retanned but not further
prepared, whether or not split:
-- Vegetable pre-tanned-- Otherwise pre-tanned
-- Other
- Parchment-dressed or
prepared after tanning
ex 41.05(a) - Provisionally prepared CTH, except from heading 41.02
41-06 Goat or kid skin leather, without
hair on, other than leather of
heading No. 41.08 or 41.09As indicated at the split heading level
4106.11
4106.12
4106.19
4106.20Tanned or retanned but not further
prepared, whether or not split:
-- Vegetable pre-tanned
-- Otherwise pre-tanned
-- Other
ex 41.06(a) - Provisionally prepared CTH, except from heading 41.03
41.07 Leather of other animals, without
hair on, other than leather of
heading No. 41.08 or 41.09As indicated at the split heading levelG/RO/W/22/Rev.3
Page 112HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
4107.10
4107.21
4107.294107.90-O f  s w i n e
- Of reptiles:
-- Vegetable pre-tanned-- Other
- Of other animals
ex 41.07(a) - Provisionally prepared CTH, except from heading 41.03
41.08 Chamois (including combination
chamois) leather.CTH
41.09 Patent leather and patent laminated
leather; metallised leatherCTH
41.10 Parings and other waste of leather
or of composition leather, notsuitable for the manufacture of
leather articles; leather dust,
powder and flour.The country of origin of the good shall
be the country in which the good ofthis heading is derived.
41.11 Composition leather with a basis of
leather or leather fibre, in slabs,
sheets or strip, whether or not inrolls.CTHG/RO/W/22/Rev.3
Page 113CHAPTER 42
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CD E
Chapter 42 Articles of leather; saddlery and
harness; travel goods, handbags and
similar containers; articles of animalgut (other than silk-worm gut).
42.01 Saddlery and harness for any animal
(including traces, leads, knees pads,
muzzles, saddle clothes, saddle bags,
dog coats and the like), of any
material.CTH
42.04 Articles of leather or of composition
leather, of a kind used in machinery
or mechanical appliances or for other
technical uses.CTH
42.05 Other articles of leather or of
composition leather.CTH
42.06 Articles of gut (other than silk-worm
gut), of goldbeater's skin, of bladdersor of tendons.CTH
4206.10
4206.90- catgut
- otherAs indicated at the heading levelG/RO/W/22/Rev.3
Page 114CHAPTER 43
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 43 Furskins and artificial fur;
manufactures thereof
43.01 Raw furskins (including heads, tails,
paws and other pieces or cuttings,suitable for furriers' use), other than
raw hides and skins of heading
No. 41.01, 41.02 or 41.03.CTH
4301.10 -   Of mink, whole, with or without head,
tail or pawsAs indicated at the heading level
4301.20 -   Of rabbit or hare, whole, with or
without head tail or paws
4301.30 -   Of lamb, the following: Astrakhan,
Broadtail, Caracul, Persian and similar
lamb, Indian, Chinese, Mongolian or
Tibetan lamb, whole, with or withouthead, tail or paws
4301.40 -   Of beaver, whole, with or without
head, tail or paws
4301.50 -   Of musk-rat, w hole, with or without,
tail or paws
4301.60 -   Of fox, whole, with or without  head,
tail or paws
4301.70 -   Of seal, whole, with or without head,
tail or paws
4301.80 -   Other furskins, whole, with or without
head, tail or paws
4301.90 -   Heads, tails, paws and other pieces or
cuttings, suitable for furriers’ useG/RO/W/22/Rev.3
Page 115HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
43.02 Tanned or dressed furskins (including
heads, tails, paws and other pieces or
cuttings), unassembled, or assembled
(without the addition of other
materials) other than those of heading
No. 43.03.As indicated at the subheading
-  Whole skins, with or without head, tail
or paws, not assembled:
4302.11 --  Of mink CTH
4302.12 --  Of rabbit CTH
4302.13 --  Of lamb, the following:  Astrakhan,
Broadtail, Caracul, Persian and simile
lamb, Indian, Chinese, Mongolian or
Tibetan lambCTH
4302.19 --  Other CTH
4302.20 -   Heads, tails, paws and other pieces or
cuttings, not assembledCTH
4302.30 -  Whole skins and pieces or cuttings
thereof, assembledCTSHG/RO/W/22/Rev.3
Page 116CHAPTER 44
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 44 Wood and articles of wood; wood
charcoal
44.01 Fuel wood, in logs, in billets, in
twigs, in faggots or in similar
forms; wood in chips or particles;
sawdust and wood waste and
scrap, whether or not
agglomerated in logs, briquettes,
pellets or similar forms.As indicated at the subheadings level
4401.10 - Fuel wood, in logs, in billets, in
twigs, in faggots or in similar
formsCTH
- Wood in chips or particles :
4401.21 -- Coniferous CTH
4401.22 -- Non-coniferous CTH
4401.30 - Sawdust and wood waste and
scrap, whether or not
agglomerated in logs, briquettes,
pellets or similar formsAs indicated at the split subheading level
ex4401.30(a) - Agglomerated CTSHS
ex4401.30(b) - Not agglomerated The country of origin of sawdust and
waste and scrap of this subheading is the
country in which the goods are derived or
collected from manufacturing orprocessing operations or from
consumptionG/RO/W/22/Rev.3
Page 117HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
44.02 Wood charcoal (including shell or nut
charcoal), whether or notagglomerated.As indicated at the split heading level
ex 44.02(a) - Agglomerated CTHS
ex 44.02(b) -  Non-agglomerated CTH
44.03 Wood in the rough, whether or not
stripped of bark or sapwood, orroughly squared.CTH
44.04 Hoopwood; split poles; piles, pickets
and stakes of wood, pointed but not
sawn lengthwise; wooden sticks,roughly trimmed but not turned, bentor otherwise worked, suitable for themanufacture of walking-sticks,umbrellas, tool handles or the like;
chipwood and the like.CTH
44.05 Wood wool; wood flour. CTH
44.06 Railway or tramway sleepers
(cross-ties) of wood.CTH
44.17 Tools, tool bodies, tool handles, broom
or brush bodies and handles, of wood;boot or shoe lasts and trees, of woodCTH
44.19 Tableware and kitchenware, of wood. CTH
44.20 Wood marquetry and inlaid wood;
caskets and cases for jewellery or
cutlery, and similar articles, of
wood; statuettes and other
ornaments, of wood; woodenarticles of furniture not falling in
Chapter 94.CTHG/RO/W/22/Rev.3
Page 118HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
44.21 Other articles of wood. CTHG/RO/W/22/Rev.3
Page 119CHAPTER 45
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 45 Cork and articles of cork
45.01 Natural cork, raw or simply
prepared; waste cork; crushed,granulated or ground cork.CTH
45.02 Natural cork, debacked or roughly
squared, or in rectangular(including square) blocks, plates,
sheets or strip, (including
sharp-edged blanks for corks or
stoppers).As indicated at the split heading level
ex 45.02(a) -  with an applied backing added by
lamination or other processCTHS
ex 45.02(b) -  other CTH, except from heading 45.01
45.03 Articles of natural cork. CTH except from heading 45.02 when
resulting from simple cutting
45.04 Agglomerated cork (with or
without a binding substance) and
articles of agglomerated cork.As indicated at the split subheading level
4504.10 -  Blocks, plates, sheets and strip;
tiles of any shape; solid cylinders,
including discs:As indicated at the split subheading level
ex4504.10(a) -- With an applied backing added by
lamination or other processCTSHS
ex4504.10(b) -- Other CTHG/RO/W/22/Rev.3
Page 120HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
4504. 90 - Other As indicated at the split subheading level
ex 4504.90(a) -- With an applied backing added by
lamination or other processCTSHS except from subheading
4504.10(a)
ex 4504.90(b) -- Other CTSHG/RO/W/22/Rev.3
Page 121CHAPTER 46
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
Chapter 46 Manufactures of straw, of esparto
or of other plaiting materials;
basketware and wickerwork
46.01 Plaits and similar products of
plaiting materials, whether or not
assembled into strips; plaiting
materials, plaits and similar
products of plaiting materials,
bound together in parallel strandsor woven, in sheet form, whether
or not being finished articles (for
example, mats, matting, screens).As indicated at the subheading level
4601.10 - Plaits and similar products of
plaiting materials, whether or not
assembled into stripsCTH
4601.20 - Mats, matting and screens of
vegetable materialsCTSH
-O t h e r  :
4601.91 -- Of vegetable materials CTSH
4601.99 -- Other CTSH
46.02 Basketwork, wickerwork and other
articles, made directly to shape
from plaiting materials or made up
from goods of heading No. 46.01;
articles of loofah.CTHG/RO/W/22/Rev.3
Page 122CHAPTER 47
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
47.07 Recovered (waste and scrap) paper
or paperboard.The country of origin of recovered
(waste and scrap) paper or paperboard is
the country in which the goods arederived or collected from manufacturing
or processing operations or from
consumption
4707.10 - Unbleached kraft paper or
paperboard or corrugated paper or
paperboardAs indicated at the  heading level
4707.20 - Other paper or paperboard made
mainly of bleached chemical pulp,not coloured in the mass
4707.30 - Paper or paperboard made mainly
of mechanical pulp (for example,newspapers, journals and similarprinted matter)
4707.90 - Other, including unsorted waste and
scrapG/RO/W/22/Rev.3
Page 123CHAPTER 48
Chapter Notes  :
3. For headings 48.14 through 48.23, those rules which refer to a change of heading or subheading shall not apply to changes whi ch are the result solely of
trimming or cutting to rectangular (including square) shape.G/RO/W/22/Rev.3
Page 124CHAPTER 48
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
Chapter 48 Paper and paperboard; articles of
paper pulp, of paper or ofpaperboard
48.01 Newsprint, in rolls or sheets. CTH
48.02 Uncoated paper and paperboard, of
a kind used for writing, printing or
other graphic purposes, and punch
card stock and punch tape paper,
in rolls or sheets, other than paperof heading No. 48.01 or 48.03;hand-made paper and paperboard.CTH
48.03 Toilet or facial tissue stock, towel
or napkin stock and similar paper
of a kind used for household or
sanitary purposes, cellulose
wadding and webs of cellulose
fibres, whether or not creped,
crinkled, embossed, perforated,
surface-coloured,surface-decorated or printed, inrolls or sheets.CTH
48.04 Uncoated kraft paper and
paperboard, in rolls or sheets, other
than that of heading No. 48.02 or
48.03.CTHG/RO/W/22/Rev.3
Page 125HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
48.05 Other uncoated paper and
paperboard, in rolls or sheets, not
further worked or processed than
as specified in Note 2 to this
Chapter.CTH
48.06 Vegetable parchment, greaseproof
papers, tracing papers and glassine
and other glazed transparent or
translucent papers, in rolls or
sheets.CTH
48.07 Composite paper and paperboard
(made by sticking flat layers ofpaper or paperboard together with
an adhesive), not surface-coated or
impregnated, whether or not
internally reinforced, in rolls or
sheets.CTH
48.09 Carbon paper, self-copy paper and
other  copying or transfer papers(including coated and impregnated
paper for duplicator stencils or
offset plates), whether or not
printed, in rolls or sheetsCTHG/RO/W/22/Rev.3
Page 126HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
48.11 Paper, paperboard, cellulose
wadding and webs of cellulose
fibres, coated, impregnated,
covered, surface-coloured,
surface-decorated or printed, in
rolls or sheets, other than goods ofthe kind described in heading
No. 48.03, 48.09 or 48.10.As specified at subheading level
4811.10 - Tarred, bituminised or asphalted
paper and paperboardCTSH
- Gummed or adhesive paper and
paperboard :
4811.21 -- Self-adhesive CTSH
4811.29 -- Other CTSH
- Paper and paperboard coated,
impregnated or covered with
plastics (excluding adhesives) :
4811.31 -- Bleached, weighing more than
150 g/m2CTSH
4811.39 --  Other as specified at split subheading level
ex 4811.39 (a)
ex 4811.39 (b)- ink-jet imaging paper and
paperboardcoated, impregnated or
covered with plastic
- otherCTSHS
CTSH
4811.40 - Paper and paperboard, coated,
impregnated or covered with wax,
paraffin wax, stearin, oil or glycerolCTSHG/RO/W/22/Rev.3
Page 127HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
4811.90 - Other paper, paperboard, cellulose
wadding and webs of cellulose
fibresCTSH
48.12 Filter blocks, slabs and plates, of
paper pulp.CTH
48.13 Cigarette paper, whether or not cut
to size or in the form of booklets ortubes.CTH
48.14 Wallpaper and similar wall
coverings; window transparencies
of paper.CTH
48.15 Floor coverings on a base of paper
or of paperboard, whether or not
cut to size.CTH
48.16 Carbon paper, self-copy paper and
other copying or transfer papers
(other than those of heading
No. 48.09), duplicator stencils and
offset plates, of paper, whether or
not put up in boxes.CTH, except from heading 48.09.
48.17 Envelopes, letter cards, plain
postcards and correspondencecards, of paper or paperboard;
boxes, pouches, wallets and writing
compendiums, of paper or
paperboard, containing an
assortment of paper stationery.CTHG/RO/W/22/Rev.3
Page 128HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
48.18 Toilet paper and similar paper,
cellulose wadding or webs of
cellulose fibres, of a kind used for
household or sanitary purposes, in
rolls of a width not exceeding
36_cm, or cut to size or shape;handkerchiefs, cleansing tissues,
towels, tablecloths, serviettes,
napkins for babies, tampons, bed
sheets and similar household,
sanitary or hospital articles, articles
of apparel and clothing accessories,
of paper pulp, paper, cellulosewadding or webs of cellulose fibres.CTH
48.19 Cartons, boxes, cases, bags and
other packing containers, of paper,
paperboard, cellulose wadding or
webs of cellulose fibres; box files,
letter trays, and similar articles, of
paper or paperboard of a kind usedin offices, shops or the like.CTHG/RO/W/22/Rev.3
Page 129HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
48.20 Registers, account books, note
books, order books, receipt books,
letter pads, memorandum pads,
diaries and similar articles, exercise
books, blotting-pads, binders
(loose-leaf or other), folders, filecovers, manifold business forms,
interleaved carbon sets and other
articles of stationery, of paper or
paperboard; albums for samples or
for collections and book covers, of
paper or paperboard.CTH
48.21 Paper or paperboard labels of all
kinds, whether or not printed.CTH
48.22 Bobbins, spools, cops and similar
supports of paper pulp, paper or
paperboard (whether or notperforated or hardened).CTH
48.23 Other paper, paperboard, cellulose
wadding and webs of cellulose
fibres, cut to size or shape; other
articles of paper pulp, paper,
paperboard, cellulose wadding or
webs of cellulose fibres.CTH
- Gummed or adhesive paper, in
strips or rolls :As specified for heading
4823.11 -- Self-adhesive
4823.19 --  Other
4823.20 - Filter paper and paperboardG/RO/W/22/Rev.3
Page 130HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C DE
4823.40 - Rolls, sheets and dials, printed for
self-recording apparatus
- Other paper and paperboard, of a
kind used for writing, printing or
other graphic purposes :
4823.51 -- Printed, embossed or perforated
4823.59 -- Other
4823.60 - Trays, dishes, plates, cups and the
like, of paper or paperboard
4823.70 - Moulded or pressed articles of
paper and pulp
4823.90 - OtherG/RO/W/22/Rev.3
Page 131CHAPTER 49
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D
Chapter 49 Printed books, newspapers,
pictures and other products of the
printing industry; manuscripts,typescripts and plans
49.02 Newspapers, journals and
periodicals, whether or not
illustrated or containingadvertising material.CTH
49.03 Children's picture, drawing or
colouring books.CTH
49.04 Music, printed or in manuscript,
whether or not bound orillustrated.CTH
49.05 Maps and hydrographic or similar
charts of all kinds, including
atlases, wall maps, topographical
plans and globes, printed.CTH
49.06 Plans and drawings for
architectural, engineering,
industrial, commercial,
topographical or similar purposes,
being originals drawn by hand;
hand-written texts; photographicreproductions on sensitised paper
and carbon copies of the foregoing.CTHG/RO/W/22/Rev.3
Page 132HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D
49.07 Unused postage, revenue or similar
stamps of current or new issue in
the country to which they are
destined; stamp-impressed paper;
banknotes; cheque forms; stock,share or bond certificates andsimilar documents of title.CTH
49.08 Transfers (decalcomanias). CTH
49.09 Printed or illustrated postcards;
printed cards bearing personal
greetings, messages or
announcements, whether or notillustrated, with or withoutenvelopes or trimmings.CTH
49.10 Calendars of any kind, printed,
including calendar blocks.CTH
49.11 Other printed matter, including
printed pictures and photographs.CTHG/RO/W/22/Rev.3
Page 133CHAPTER 50
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 50 Silk As indicated at heading level
50.01 Silk-worm cocoons suitable for
reeling.The origin of the goods shall be the
country in which the silk-worm cocoonsof this heading are obtained in their
natural or unprocessed state
50.02 Raw silk (not thrown). CTH
50.03 Silk waste (including cocoons
unsuitable for reeling, yarn waste
and garnetted stock).As indicated at split heading level
ex 50.03 (b) Other The origin of the goods shall be the
country in which the silk waste of thissplit heading is derived from
manufacturing or processing operations
or from consumption
5003.10 - Not carded or combed
5003.90 - Other :
50.06 Silk yarn and yarn spun from silk
waste, put up for retail sale;
silk-worm gut.As indicated at split heading level
ex 50.06 (a) Silk-worm gut CTH
50.07 Woven fabrics of silk or of silk
wasteAs indicated at split heading level
ex 50.07 (c) Other CTH
5007.10 - Fabrics of noil silk As indicated at split heading levelG/RO/W/22/Rev.3
Page 134HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
5007.20 - Other fabrics, containing 85 % or
more by weight of silk or of silk
waste other than noil silk
5007.90 - Other fabricsG/RO/W/22/Rev.3
Page 135CHAPTER 51
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C DE
Chapter 51 Wool, fine or coarse animal hair;
horsehair yarnAs indicated at heading level
51.01 Wool, not carded or combed. As indicated at subheading level
-  Greasy, including fleece-washed
wool :
5101.11 -- Shorn wool The origin of the good shall be the
country in which wool of this subheading
is obtained in its natural or unprocessed
state
5101.19 -- Other The origin of the good shall be the
country in which wool of this subheading
is obtained in its natural or unprocessedstate
51.02 Fine or coarse animal hair, not
carded or combed.The country of origin of the goods is the
country in which the fine or coarse animal
hair of this heading is obtained in itsnatural or  unprocessed state
51.03 Waste of wool or of fine or coarse
animal hair, including yarn wastebut excluding garnetted stock.As indicated at split heading level
ex  51.03 (a) Waste of wool or of fine or coarse
animal hair, including yarn waste but
excluding garnetted stock, not
carbonizedThe country or origin of the goods is the
country in which the waste of this
heading is derived from manufacturing or
processing operations or from
consumptionG/RO/W/22/Rev.3
Page 136HS Code
numberDescription of goods Origin criteria Notes Comments
AB C DE
5103.10 - Noils of wool or of fine animal hair As indicated at split heading level
5103.20 - Other waste of wool or of fine
animal hair
5103.30 - Waste of coarse animal hair
51.11 Woven fabrics of carded wool or of
carded fine animal hair.As indicated at split heading level
ex 51.11 (c) Other CTH
- Containing 85 % or more by weight
of wool or of fine animal hair :As indicated at split heading level
5111.11 -- Of a weight not exceeding
300 g/m2
5111.19 -- Other
5111.20 - Other, mixed mainly or solely with
man-made filaments
5111.30 - Other, mixed mainly or solely with
man-made staple fibres
5111.90 - Other
51.12 Woven fabrics of combed wool or
of combed fine animal hair.As indicated at split heading level
ex 51.12 (c) Other CTH
- Containing 85 % or more by weight
of wool or of fine animal hair :As indicated at split heading level
5112.11 --  Of a weight not exceeding
200 g/m2
5112.19 -- Other
5112.20 - Other, mixed mainly or solely with
man-made filaments
5112.30 - Other, mixed mainly or solely with
man-made staple fibres
5112.90 - OtherG/RO/W/22/Rev.3
Page 137HS Code
numberDescription of goods Origin criteria Notes Comments
AB C DE
51.13 Woven fabrics of coarse animal
hair or of horsehair.As indicated at split heading level
ex 51.13 (c) Other CTHG/RO/W/22/Rev.3
Page 138CHAPTER 52
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 52 Cotton As indicated at heading level
52.01 Cotton, not carded or combed. The origin of the goods shall be the
country in which the cotton of this
heading is obtained in its natural orunprocessed state
52.02 Cotton waste (including yarn waste
and garnetted stock).As indicated at subheading level
5202.10 - Yarn waste (including thread waste) The origin of the goods shall be the
country in which the yarn waste of this
subheading is derived frommanufacturing or processing operations or
from consumption
-O t h e r  :
5202.99 -- Other The origin of the goods shall be the
country in which the waste of this
subheading is derived from
manufacturing or processing operations or
from consumption
52.08 Woven fabrics of cotton,
containing 85 % or more by weight
of cotton, weighing not more than
200 g/m2.As indicated at split heading level
ex  52.08(e) Other CTH, except from heading 52.09
- Unbleached : As indicated at split heading level
5208.11 -- Plain weave, weighing not more
than 100 g/m2
5208.12 -- Plain weave, weighing more than
100 g/m2
5208.13 -- 3-thread or 4-thread twill,
including cross twillG/RO/W/22/Rev.3
Page 139HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
5208.19 -- Other fabrics
- Bleached :
5208.21 -- Plain weave, weighing not more
than 100 g/m2
5208.22 -- Plain weave, weighing more than
100 g/m2
5208.23 -- 3-thread or 4-thread twill,
including cross twill
5208.29 -- Other fabrics
- Dyed :
5208.31 -- Plain weave, weighing not more
than 100 g/m2
5208.32 -- Plain weave, weighing more than
100 g/m2
5208.33 - 3-thread or 4-thread twill, including
cross twill
5208.39 -- Other fabrics
- Of yarns of different colours :
5208.41 -- Plain weave, weighing not more
than 100 g/m2
5208.42 -- Plain weave, weighing more than
100 g/m2
5208.43 -- 3-thread or 4-thread twill,
including cross twill
5208.49 -- Other fabrics
- Printed :
5208.51 -- Plain weave, weighing not more
than 100 g/m2
5208.52 -- Plain weave, weighing more than
100 g/m2G/RO/W/22/Rev.3
Page 140HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
5208.53 -- 3-thread or 4-thread twill, including
cross twill
5208.59 -- Other fabrics
52.09 Woven fabrics of cotton, containing 85
% or more by weight of cotton,weighing more than 200 g/m
2.As indicated at split heading level
ex  52.09 (e) Other CTH, except from heading 52.08
- Unbleached : As indicated at split heading level
5209.11 -- Plain weave
5209.12 -- 3-thread or 4-thread twill, including
cross twill
 5209.19 -- Other fabrics
- Bleached :
5209.21 -- Plain weave
5209.22 -- 3-thread or 4-thread twill, including
cross twill
5209.29 -- Other fabrics
-D y e d  :
5209.31 -- Plain weave
 5209.32 -- 3-thread or 4-thread twill, including
cross twill
5209.39 -- Other fabrics
- Of yarns of different colours :
5209.41 -- Plain weave
5209.42 -- Denim
5209.43 -- Other fabrics of 3-thread or 4-thread
twill, including cross twill
5209.49 -- Other fabrics
- Printed :G/RO/W/22/Rev.3
Page 141HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
5209.51 -- Plain weave
5209.52 -- 3-thread or 4-thread twill,
including cross twill
5209.59 -- Other fabrics
52.10 Woven fabrics of cotton,
containing less than 85 % by
weight of cotton, mixed mainly orsolely with man-made  fibres,
weighing not more than 200 g/m
2.As indicated at split heading level
ex  52.10 (e) Other CTH, except from heading 52.11
- Unbleached : As indicated at split heading level
5210.11 -- Plain weave
5210.12 -- 3-thread or 4-thread twill,
including cross twill
5210.19 -- Other fabrics
- Bleached :
5210.21 -- Plain weave
5210.22 -- 3-thread or 4-thread twill,
including cross twill
5210.29 -- Other fabrics
- Dyed :
5210.31 -- Plain weave
5210.32 -- 3-thread or 4-thread twill,
including cross twill
5210.39 -- Other fabrics
- Of yarns of different colours :
5210.41 -- Plain weave
5210.42 -- 3-thread or 4-thread twill,
including cross twillG/RO/W/22/Rev.3
Page 142HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
5210.49 -- Other fabrics
- Printed :
5210.51 -- Plain weave
5210.52 -- 3-thread or 4-thread twill,
including cross twill
5210.59 -- Other fabrics
52.11 Woven fabrics of cotton,
containing less than 85 % by
weight of cotton, mixed mainly orsolely with man-made  fibres,
weighing more than 200 g/m
2.As indicated at split heading level
ex  52.11 (e) Other CTH, except from heading 52.10
- Unbleached : As indicated at split heading level
5211.11 -- Plain weave
5211.12 -- 3-thread or 4-thread twill,
including cross twill
 5211.19 -- Other fabrics
- Bleached :
5211.21 -- Plain weave
5211.22 -- 3-thread or 4-thread twill,
including cross twill
5211.29 -- Other fabrics
- Dyed :
5211.31 --  Plain weave
5211.32 -- 3-thread or 4-thread twill,
including cross twill
5211.39 -- Other fabrics
- Of yarns of different colours :
5211.41 -- Plain weaveG/RO/W/22/Rev.3
Page 143HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
5211.42 -- Denim
5211.43 -- Other fabrics of 3-thread or
4-thread twill, including cross
twill
5211.49 -- Other fabrics
- Printed :
5211.51 -- Plain weave
5211.52 -- 3-thread or 4-thread twill,
including cross twill
5211.59 -- Other fabrics
52.12 Other woven fabrics of cotton. As indicated at split heading level
ex 52.12 (e) Other CTH
- Weighing not more than 200 g/m2 : As indicated at split heading level
5212.11 -- Unbleached
5212.12 -- Bleached
5212.13 -- Dyed
5212.14 -- Of yarns of different colours
5212.15 -- Printed
- Weighing more than 200 g/m2:
5212.21 -- Unbleached
5212.22 -- Bleached
5212.23 -- Dyed
5212.24 --Of yarns of different colours
5212.25 --PrintedG/RO/W/22/Rev.3
Page 144CHAPTER 53
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 53 Other vegetable textile fibres;
paper yarn and woven fabrics ofpaper yarnAs indicated at heading level
53.01 Flax, raw or processed but not
spun; flax tow and waste (including
yarn waste and garnetted stock).As indicated at split heading level
ex 53.01 (a) Flax, raw or processed but not spun The origin of the goods shall be the
country in which the flax of this split
heading is obtained in its natural orunprocessed state
ex 53.01 (c) Other The origin of the goods of this split
heading shall be the country in which the
flax tow and waste of this split heading
are derived from manufacturing or
processing operations or fromconsumption
5301.10 - Flax, raw or retted As indicated at the split heading level
- Flax, broken, scutched, hackled or
otherwise processed, but not spun :
5301.21 -- Broken or scutched
5301.29 -- Other
5301.30 - Flax tow and waste
53.02 True hemp (Cannabis sativa L.),
raw or processed but not spun; towand waste of true hemp (includingyarn waste and garnetted stock).As indicated at split heading levelG/RO/W/22/Rev.3
Page 145HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
ex 53.02 (a) True hemp, raw or processed but not
spunThe origin of the goods shall be the
country in which the true hemp of this
split heading is obtained in their natural orunprocessed state
ex 53.02 (c) Other The origin of the goods of this splitheading shall be the country in which thetow and waste of this split heading are
derived from manufacturing or processing
operations or from consumption
5302.10 - True hemp, raw or retted As indicated the split heading level
5302.90 - Other
53.03 Jute and other textile bast fibres
(excluding flax, true hemp and
ramie), raw or processed but not
spun; tow and waste of these fibres(including yarn waste andgarnetted stock).As indicated at split heading level
ex 53.03 (a) Jute and other textile bast fibres, raw
or processed but not spunThe origin of the goods shall be the
country in which the jute and other textile
bast fibres of this split heading are
obtained in their natural or unprocessedstate
ex 53.03 (c) Other The origin of the goods of this split
heading shall be the country in which the
tow and waste of this split heading are
derived from manufacturing or processing
operations or from consumption
5303.10 - Jute and other textile bast fibres,
raw or rettedAs indicated at split heading level
5303.90 - OtherG/RO/W/22/Rev.3
Page 146HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
53.04 Sisal and other textile fibres of the
genus Agave, raw or processed but
not spun; tow and waste of these
fibres (including yarn waste and
garnetted stock).As indicated at split heading level
ex 53.04 (a) Sisal and other textile fibres of the
genus Agave, raw  or processed but
not spunThe origin of the goods shall be the
country in which the sisal and other
textile fibres of the genus Agave of this
split heading are obtained in their naturalor unprocessed state
ex 53.04 (c) Other The origin of the goods of this splitheading shall be the country in which thetow and waste of this split heading are
derived from manufacturing or processing
operations or from consumption
5304.10 - Sisal and other textile fibres of the
genus Agave, rawA indicated at split heading level
5304.90 -  Other
53.05 Coconut, abaca (Manila hemp or
Musa textilis Nee), ramie and other
vegetable textile fibres, not
elsewhere specified or included,
raw or processed but not spun;tow, noils and waste of these fibres
(including yarn waste and
garnetted stock).As indicated at split heading level
ex 53.05 (a) Coconut, abaca (Manila hemp or
Musa textilis Nee), ramie and other
vegetable textile fibres, not elsewhere
specified or included, raw  or
processed but not spunThe origin of the goods shall be the
country in which the coconut, abaca,
ramie and other vegetable textile fibres ofthis split heading are obtained in their
natural or unprocessed stateG/RO/W/22/Rev.3
Page 147HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
ex 53.05 (c) Other The origin of the goods of this split
heading shall be the country in which the
tow, noils and waste of this split heading
are derived from manufacturing or
processing operations or from
consumption
- Of coconut (coir) : As indicated at split heading level
5305.11 -- Raw
5305.19 -- Other
- Of abaca :
5305.21 -- Raw
5305.29 -- Other
-O t h e r  :
5305.91 -- Raw
5305.99 -- Other
53.09 Woven fabrics of flax. As indicated at split heading level
ex 53.09 (d) Other CTH
- Containing 85 % or more by weight
of flax_:As indicated at split heading level
5309.11 -- Unbleached or bleached
5309.19 -- Other
- Containing less than 85 % by
weight of flax:
5309.21 -- Unbleached or bleached
5309.29 -- Other
53.10 Woven fabrics of jute or of other
textile bast fibres of heading
No. 53.03.As indicated at split heading level
ex 53.10 (d) Other CTH
5310.10 - Unbleached As indicated at split heading levelG/RO/W/22/Rev.3
Page 148HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
5310.90 -  Other:
53.11 Woven fabrics of other vegetable
textile fibres; woven fabrics of
paper yarn.As indicated at split heading level
ex 53.11 (d) Other CTHG/RO/W/22/Rev.3
Page 149CHAPTER 54
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 54 Man-made filaments As indicated at heading level
54.07 Woven fabrics of synthetic filament
yarn, including woven fabrics
obtained from materials of heading
No. 54.04.As indicated at split heading level
ex 54.07 (d) Other CTH
5407.10 - Woven fabrics obtained from high
tenacity yarn of nylon or other
polyamides or of polyestersAs indicated at split heading level
5407.20 - Woven fabrics obtained from strip
or the like:
5407.30 - Fabrics specified in Note 9 to
Section XI
- Other woven fabrics, containing
85 % or more by weight of
filaments of nylon or other
polyamides :
5407.41 -- Unbleached or bleached :
5407.42 -- Dyed
5407.43 -- Of yarns of different colours
5407.44 -- Printed
-  Other woven fabrics, containing
85 % or more by weight of texturedpolyester filaments :
5407.51 -- Unbleached or bleached
5407.52 -- Dyed
5407.53 -- Of yarns of different colours
5407.54 -- PrintedG/RO/W/22/Rev.3
Page 150HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
- Other woven fabrics, containing
85 % or more by weight of
polyester filaments :
5407.61 -- Containing 85 % or more by
weight of non-textured polyester
filaments:
5407.69 -- Other :
-  Other woven fabrics, containing
85 % or more by weight of
synthetic filaments :
5407.71 -- Unbleached or bleached :
5407.72 -- Dyed
5407.73 -- Of yarns of different colours
5407.74 -- Printed
- Other woven fabrics, containing
less than 85 % by weight of
synthetic filaments, mixed mainly
or solely with cotton :
5407.81 -- Unbleached or bleached :
5407.82 -- Dyed
5407.83 -- Of yarns of different colours
5407.84 -- Printed
- Other woven fabrics :
5407.91 -- Unbleached or bleached :
5407.92 -- Dyed
5407.93 -- Of yarns of different colours
5407.94 -- PrintedG/RO/W/22/Rev.3
Page 151HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
54.08 Woven fabrics of artificial filament
yarn, including woven fabrics
obtained from materials of headingNo. 54.05.As indicated at split heading level
ex 54.08 (d) Other CTH
5408.10 -  Woven fabrics obtained from high
tenacity yarn, of viscose rayon:As indicated at split heading level
- Other woven fabrics, containing
85 % or more by weight of artificialfilament or strip or the like :
5408.21 -- Unbleached or bleached :
5408.22 -- Dyed
 5408.23 -- Of yarns of different colours
5408.24 -- Printed
- Other woven fabrics :
5408.31 -- Unbleached or bleached :
5408.32 -- Dyed
5408.33 -- Of yarns of different colours
5408.34 -- PrintedG/RO/W/22/Rev.3
Page 152CHAPTER 55
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 55 Man-made staple fibres As indicated at heading level
55.01 Synthetic filament tow. CTH, except from headings 54.01 through
54.06
5501.10 -  Of nylon or other polyamides As indicated at heading level
5501.20 -  Of polyesters
5501.30 -  Acrylic or modacrylic
5501.90 -  Other
55.02 Artificial filament tow. CTH, except from headings 54.01 through
54.06
55.03 Synthetic staple fibres, not carded,
combed or otherwise processed forspinning.CTH, except from headings 54.01 through
54.06, 55.01, 55.05
5503.10 -  Of nylon or other polyamides As indicated at heading level
5503.20 -  Of polyesters
5503.30 -  Acrylic or modacrylic
5503.40 -  Of polypropylene
5503.90 - Other
55.04 Artificial staple fibres, not carded,
combed or otherwise processed for
spinning.CTH, except from headings 54.01 through
54.06, 55.02, 55.05
5504.10 -  Of viscose rayon As indicated at heading level
5504.90 - Other
55.05 Waste (including noils, yarn waste
and garnetted stock) of man-madefibres.As indicated at split heading levelG/RO/W/22/Rev.3
Page 153HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
ex 55.05 (b) Other The origin of the goods shall be the
country in which the waste of this split
heading is derived from manufacturing or
processing operations or from
consumption
5505.10 - Of synthetic fibres As indicated at split heading level
5505.20 -  Of artificial fibres
55.12 Woven fabrics of synthetic staple
fibres, containing 85 % or more byweight of synthetic staple fibres.As indicated at split heading level
ex 55.12 (d) Other CTH
-  Containing 85 % or more by weight
of polyester staple fibres :As indicated at split heading level
5512.11 --  Unbleached or bleached
5512.19 --  Other
-  Containing 85 % or more by weight
of acrylic or modacrylic staple
fibres :
5512.21 --  Unbleached or bleached
5512.29 --  Other
-  Other :
5512.91 --  Unbleached or bleached
5512.99 --  Other
55.13 Woven fabrics of synthetic staple
fibres, containing less than 85 % byweight of such fibres, mixed mainly
or solely with cotton, of a weight
not exceeding 170_g/m
2.As indicated at split heading level
ex 55.13 (d) Other CTH except from heading 55.14
- Unbleached or bleached : As indicated at split heading levelG/RO/W/22/Rev.3
Page 154HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
5513.11 --   Of polyester staple fibres, plain
weave
5513.12 --   3-thread or 4-thread twill,
including cross twill, of polyesterstaple fibres
5513.13 --   Other woven fabrics of polyester
staple fibres
5513.19 --   Other woven fabrics
- Dyed :
5513.21 --   Of polyester staple fibres, plain
weave
5513.22 --   3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
5513.23 --   Other woven fabrics of polyester
staple fibres
5513.29 --   Other woven fabrics
- Of yarns of different colours :
5513.31 --   Of polyester staple fibres, plain
weave
5513.32 --   3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
5513.33 --   Other woven fabrics of polyester
staple fibres
5513.39 --   Other woven fabrics
- Printed :
5513.41 --   Of polyester staple fibres, plain
weaveG/RO/W/22/Rev.3
Page 155HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
5513.42 --   3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
5513.43 --   Other woven fabrics of polyester
staple fibres
5513.49 --   Other woven fabrics
55.14 Woven fabrics of synthetic staple
fibres, containing less than 85 % by
weight of such fibres, mixed mainly
or solely with cotton, of a weightexceeding 170 g/m
2.As indicated at split heading level
ex 55.14 (d) Other CTH except from heading 55.13
- Unbleached or bleached : As indicated at split heading level
5514.11 --   Of polyester staple fibres, plain
weave
5514.12 --   3-thread or 4-thread twill,
including cross twill, of polyesterstaple fibres
5514.13 --   Other woven fabrics of polyester
staple fibres
5514.19 --   Other woven fabrics
- Dyed :
5514.21 --   Of polyester staple fibres, plain
weave
5514.22 --   3-thread or 4-thread twill,
including cross twill, of polyesterstaple fibres
5514.23 --   Other woven fabrics of polyester
staple fibres
5514.29 --   Other woven fabrics
- Of yarns of different colours :G/RO/W/22/Rev.3
Page 156HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
5514.31 --   Of polyester staple fibres, plain
weave
5514.32 --   3-thread or 4-thread twill,
including cross twill, of polyesterstaple fibres
5514.33 --   Other woven fabrics of polyester
staple fibres
5514.39 --   Other woven fabrics
- Printed :
5514.41 --   Of polyester staple fibres, plain
weave
5514.42 --   3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
5514.43 --   Other woven fabrics of polyester
staple fibres
5514.49 --   Other woven fabrics
55.15 Other woven fabrics of synthetic
staple fibres.As indicated at split heading level
ex 55.15 (d) Other CTH
- Of polyester staple fibres : As indicated at split heading level
5515.11 --   Mixed mainly or solely with
viscose rayon staple fibres
5515.12 --   Mixed mainly or solely with
man-made filaments
5515.13 --   Mixed mainly or solely with wool
or fine animal hair
5515.19 --   Other
-  Of acrylic or modacrylic staple
fibres :G/RO/W/22/Rev.3
Page 157HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
5515.21 --   Mixed mainly or solely with
man-made filaments
5515.22 --   Mixed mainly or solely with wool
or fine animal hair
5515.29 --   Other
- Other woven fabrics :
5515.91 --   Mixed mainly or solely with
man-made filaments
5515.92 --   Mixed mainly or solely with wool
or fine animal hair
5515.99 --   Other
55.16 Woven fabrics of artificial staple
fibres.As indicated at split heading level
ex 55.16 (d) Other CTH
- Containing 85 % or more by weight
of artificial staple fibres :As indicated at split heading level
5516.11 --   Unbleached or bleached
5516.12 --   Dyed
5516.13 --   Of yarns of different colours
5516.14 --   Printed
- Containing less than 85 % by weight
of artificial staple fibres, mixed
mainly or solely with man-made
filaments :
5516.21 --   Unbleached or bleached :
5516.22 --   Dyed
5516.23 --   Of yarns of different colours
5516.24 --   PrintedG/RO/W/22/Rev.3
Page 158HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
- Containing less than 85 % by weight
of artificial staple fibres, mixed
mainly or solely with wool or fineanimal hair :
5516.31 --   Unbleached or bleached :
5516.32 --   Dyed
5516.33 --   Of yarns of different colours
5516.34 --   Printed
- Containing less than 85 % by weightof artificial staple fibres, mixedmainly or solely with cotton :
5516.41 --   Unbleached or bleached
5516.42 --   Dyed
5516.43 --   Of yarns of different colours
5516.44 --   Printed
- Other :
5516.91 --   Unbleached or bleached :
5516.92 --   Dyed
5516.93 --   Of yarns of different colours
5516.94 --   PrintedG/RO/W/22/Rev.3
Page 159CHAPTER 56
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 56 Wadding, felt and nonwovens;
special yarns; twine, cordage,
ropes and cables and articlesthereofAs indicated at heading level Decision as indicated at heading level
56.01 Wadding of textile materials and
articles thereof; textile fibres, not
exceeding 5 mm in length (flock),textile dust and mill neps.As indicated at subheading level Decision as indicated at subheading level
5601.10 - Sanitary towels and tampons,
napkins and napkin liners for babiesand similar sanitary articles, of
waddingCTSH This decision is based on the agreement
in TCRO that simple cutting is notorigin-conferring process
- Wadding; other articles of
wadding :
5601.21 --   Of cotton CTH "
5601.22 --   Of man-made fibres CTH "
5601.29 --   Other CTH "
5601.30 -  Textile flock and dust and mill
nepsCTH  "G/RO/W/22/Rev.3
Page 160CHAPTER 57
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C DE
Chapter 57 Carpets and other textile floor
coveringsDecision as indicated at heading level
57.01 Carpets and other textile floor
coverings, knotted, whether or notmade up.CTH
5701.10 -  Of wool or fine animal hair As indicated at heading level Decision as indicated at heading level
5701.90 -  Of other textile materials
57.05 Other carpets and other textile
floor coverings, whether or not
madeCTHG/RO/W/22/Rev.3
Page 161CHAPTER 58
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 58 Special woven fabrics; tufted
textile fabrics; lace; tapestries;
trimmings; embroideryAs indicated at heading level Decisions as indicated at heading level
58.05 Hand-woven tapestries of the type
Gobelins, Flanders, Aubusson,
Beauvais and the like, and
needle-worked tapestries (for
example, petit point, cross stitch),
whether or not made up.CTHG/RO/W/22/Rev.3
Page 162CHAPTER 65
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C E F
Chapter 65 Headgear and parts thereof
65.01 Hat-forms, hat bodies and hoods
of felt, neither blocked to shape
nor with made brims; plateauxand manchons (including slitmanchons), of felt.CTH
65.02 Hat-shapes, plaited or made by
assembling strips of any
material, neither blocked to
shape, nor with made brims, norlined, nor trimmedCTH
65.06 Other headgear, whether or not
lined or trimmedCTH
6506.10
6506.91
6506.92
6506.99- Safety headgear
- Other
-- Of rubber or of plastics
-- Of furskin
-- Of other materialAs indicated at the heading level.
65.07 Head-bands, linings, covers, hat
foundations, hat frames, peaks
and chinstraps, for headgearCTHG/RO/W/22/Rev.3
Page 163CHAPTER 66
HS Code
NumberDescription of GoodsOrigin CriteriaNotes Comments
AB C D E
Chapter 66 Umbrellas, sun umbrellas,
walking-sticks, seat-sticks,
whips, riding-crops and parts
thereof
66.03 Parts, trimmings and accessories
of articles of heading No. 66.01
or 66.02.CTH
6603.10 -  Handles and knobs As indicated at the heading level.
6603.20 - Umbrella frames, including
frames mounted on shafts (sticks)
6603.90 - OtherG/RO/W/22/Rev.3
Page 164CHAPTER 67
HS Code
NumberDescription of GoodsOrigin CriteriaNotes Comments
AB C D E
Chapter 67 Prepared feathers and down
and articles made of feathers orof down; artificial flowers;articles of human hair.
67.04 Wigs, false beards, eyebrows
and eyelashes, switches and the
like, of human or animal hair or
of textile materials; articles of
human hair not elsewherespecified or included.CTH
- Of synthetic textile materials As indicated at the heading level.
6704.11 --  Complete wigs
6704.19 --  Other
6704.20 -   Of  human hairG/RO/W/22/Rev.3
Page 165CHAPTER 68
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 68 Articles of stone, plaster, cement,
asbestos, mica or similar
materials.
68.01 Setts, curbstones and flagstones, of
natural stone (except slate).CTH.
68.02 Worked monumental or building
stone (except slate) and articles
thereof, other than goods ofheadings No. 68.01; mosaic cubes
and the like of natural stone
(including slate), whether or not
on a backing; artificially coloured
granules, chippings and powder,of natural stone (including slate)As indicated at the subheading level.
6802.10 - Tiles, cubes and similar articles,
whether or not rectangular(including square), the largest
surface area of which is capable of
being enclosed in a square the side
of which is less than 7 cm;
artificially coloured granules,
chippings and powderAs indicated at the split subheading
level.
ex 6802.10 (a) --Artificially coloured granules,
chippings and powder of natural
stone (including slate)CTH, except from granules, chippingsand powder of slate of heading 25.14, or
of subheadings 2517.41 or 2517.49
ex 6802.10 (b) -- Other CTSH
-  Other monumental or building
stone and articles thereof, simply cut
or sawn, with a flat or even surface:G/RO/W/22/Rev.3
Page 166HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
6802.21 -- Marble, travertine and alabaster CTH
6802.22 -- Other calcareous stone CTH
6802.23 --  Granite CTH
 6802.29 --  Other stone CTH
-  Other:
6802.91 -- Marble, travertine and alabaster CTSH
 6802.92 --  Other calcareous stone CTSH
6802.93 --  Granite CTSH
6802.99 -- Other stone CTSH
68.03 Worked slate and articles of slate
or of agglomerated slate.As indicated at the split heading level
ex 68.03 (a) -  Articles of natural slate. CTHS
ex 68.03 (b) -  Other CTH
68.04 Millstones, grindstones, grinding
wheels and the like, without
frameworks, for grinding,
sharpening, polishing, trueing or
cutting, hand sharpening orpolishing stones, and parts thereof,
of natural stone, of agglomerated
natural or artificial abrasives, or
of ceramics, with or without parts
of other materials.CTH
6804.10 -  Millstones and grindstones for
milling, grinding or pulpingAs indicated at the heading level.
-  Other millstones, grindstones,
grinding wheels and the like:
6804.21 -- Of agglomerated synthetic or
natural diamondG/RO/W/22/Rev.3
Page 167HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
6804.22 --  Of other agglomerated abrasives or
of ceramics
6804.23 -- Of natural stone
6804.30 - Hand sharpening or polishing stones
68.05 Natural or artificial abrasives
powder or grain, on a base of textile
material, of paper, of paperboard or
of other materials, whether or not
cut to shape or sewn or otherwise
made up.CTH
6805.10 -   On a base of woven textile fabric
onlyAs indicated at the heading level.
6805.20 -   On a base of  paper or paperboard
only
6805.30 -   On a base of other materials
68.06 Slag wool, rock wool and similar
mineral wools; exfoliated
vermiculite, expanded clays, foamed
slag and similar expanded mineral
materials; mixtures  and articles of
heat-insulating, sound-insulating or
sound-absorbing mineral materials,
other than those of heading No.
68.11 or 68.12 or of Chapter 69CTSH
6806.10 - Slag wool, rock wool and similar
mineral wools (including
intermixtures thereof), in bulk,
sheets or rolls.As indicated at the heading level
6806.20 - Exfoliated vermiculite, expanded
clays, foamed slag and similar
expanded mineral materials(including intermixtures thereof)G/RO/W/22/Rev.3
Page 168HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
6806.90 - Other
68.07 Articles of asphalt or of similar
materials (for example, petroleum
bitumen or coal tar pitch).CTH
6807.10 - In rolls As indicated at the heading level
6807.90 - Other
68.08 Panels, boards, tiles, blocks and
similar articles of vegetable fibre,
of straw or of shavings, chips,
particles, sawdust or other waste,
of wood, agglomerated with
cement, plaster or other mineralbinders.CTH
68.09 Articles of plaster or of
compositions based on plaster.CTSH
- Boards, sheets, panels, tiles and
similar articles, not ornamented:As indicated at the heading level
6809.11 -- Faced or reinforced with paper
or paperboard only
6809.19 -- Other
6809.90 - Other articles
68.10 Articles of cement, of concrete or
of artificial stone, whether or notreinforcedAs indicated at the subheading level
- Tiles, flagstones, bricks and
similar articles:
6810.11 --  Building blocks and bricks CTH
6810.19 --Other CTH
-  Other articles:G/RO/W/22/Rev.3
Page 169HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
6810.91 -- Prefabricated structural
components for
building or civil engineeringCTSH
6810.99 --  Other CTSH
68.11 Articles of asbestos-cement, of
cellulose fibres-cement or the likeCTSH
6811.10 -  Corrugated sheets As indicated at the heading level
6811.20 - Other sheets, panels, tiles and
similar articles
6811.30 - Tubes, pipes and tube or pipe
fittings
6811.90 -   Other articles
68.12 Fabricated asbestos fibres;
mixtures with a basis of asbestosor with a basis of asbestos and
magnesium carbonate; articles of
such mixtures or of asbestos (for
example, thread, woven fabric,
clothing, headgear, footwear,gaskets), whether or not
reinforced, other than goods of
heading No. 68.11 or 68.13.As indicated at the subheading level
6812.10 - Fabricated asbestos fibres;
mixtures with a basis of asbestos
or with a basis of asbestos andmagnesium carbonateCTH
6812.20 - Yarn and thread CTSH
6812.40 - Woven or knitted fabric CTSH
6812.50 - Clothing, clothing accessories,
footwear and headgearCTSH
6812.60 - Paper, millboard and felt CTSHG/RO/W/22/Rev.3
Page 170HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
6812.70 - Compressed asbestos fibre
jointing, in sheets or rollsCTSH
6812.90 -  Other CTSH
68.14 Worked mica and articles of mica,
including agglomerated or
reconstituted mica, whether or not
on a support of paper paperboardor other materials.As indicated at the split heading level
ex 68.14 (a) -  Articles of mica CTHS
ex 68.14 (b) - Other CTH
6814.10- Plates, sheets and strips of
agglomerated or reconstituted
mica, whether or not on a supportAs indicated at the split heading level
6814.90 - OtherG/RO/W/22/Rev.3
Page 171CHAPTER 69
HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
Chapter 69 Ceramic products
69.01 Bricks, blocks, tiles and other
ceramic goods of siliceous fossil
meals (for example, kieselguhr,tripolite or diatomite) or similar
siliceous earths.CTH
69.02 Refractory bricks, blocks, tiles and
similar refractory ceramic
constructional goods, other thanthose of siliceous fossil meals or
similar siliceous earths.CTH
6902.10 -  Containing by weight, singly or
together, more than 50% of the
elements Mg, Ca or Cr, expressed as
MgO, CaO or Cr 2 O3As indicated at the heading level
6902.20 --  Containing by weight more than
50% of alumina (Al 2O3), of silica
(SiO 3), or of a mixture or compound
of these products
6902.90 -  OtherG/RO/W/22/Rev.3
Page 172HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
69.03 Other refractory ceramic goods
(for example, retorts, crucibles,
muffles, nozzles, plugs, supports,
cupels, tubes, pipes, sheaths and
rods), other than those of siliceous
fossil, meals or of similar siliceousearths.CTH
6903.10 -   Containing by weight more than
50% of graphite or other carbon orof a mixture of these productsAs indicated at the heading level
6903.20 -   Containing by weight more than
50% of alumina (Al2O3), or of amixture or compound of aluminaand of silica (SiO3)
6903.90 -   Other
69.04 Ceramic building bricks, flooring
blocks, support or filler tiles and
the like.CTH
6904.10 -   Building bricks As indicated at the heading level
6904.90 -   Other
69.05 Roofing tiles, chimney-pots, cowls,
chimney liners, architectural
ornaments and other ceramic
constructional goods.CTH
6905.10 -   Roofing tiles As indicated at the heading level
6905.90 -   Other
69.06 Ceramic pipes, conduits, guttering
and pipe fittings.CTHG/RO/W/22/Rev.3
Page 173HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
69.07 Unglazed ceramic flags and
paving, hearth or wall tiles;
unglazed ceramic mosaic cubes
and the like, whether or not on a
backing.CTH
6907.10 -  Tiles, cubes and similar articles,
whether or not rectangular, thelargest surface area of which is
capable of being enclosed in a
square the side of which of less than
7 cmAs indicated at the heading level
6907.90 -  Other
69.09 Ceramic wares for laboratory,
chemical or other technical uses;ceramic troughs, tubs and similar
receptacles of a kind used in
agriculture; ceramic pots, jars and
similar articles of a kind used for
the conveyance or packing of
goods.CTH
-  Ceramic wares for laboratory,
chemical or other technical uses:As indicated at the heading level
6909.11 --  Of porcelain or china
6909.12 --   Articles having a hardness
equivalent to 9 or more on the Mohsscale
6909.19 --  Other
6909.90 -   Other
69.10 Ceramic sinks, wash basins, wash
basin pedestals, baths, bidets,
water closet pans, flushing
cisterns, urinals and similar
sanitary fixtures.CTH
6910.10 -   Of porcelain or china As indicated at the heading levelG/RO/W/22/Rev.3
Page 174HS Code
numberDescription of goods Origin criteria Notes Comments
AB C D E
6910.90 -   Other
69.13 Statuettes and other ornamental
ceramic articles.CTH
6913.10 -   Of porcelain or china As indicated at the heading level
6913.90 -   Other
69.14 Other ceramic articles. CTH
6914.10 -   Of porcelain or china As indicated at the heading level
6914.90 -   OtherG/RO/W/22/Rev.3
Page 175CHAPTER 70
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 70 Glass and glassware
70.01 Cullet and other waste and scrap
of glass; glass in the mass.As indicated at the split heading level
ex 70.01(a) - Cullet and other waste and scrap of
glassThe country of origin of cullet and other
waste and scrap of glass is the country inwhich the goods are derived or collected
from manufacturing or processing
operations or from consumption
ex 70.01(b) - Glass in the mass CTHS
70.02 Glass in balls (other than
microspheres of headingNo. 70.18), rods or tubes,
unworkedCTH
7002.10 -   Balls As indicated at the heading level.
7002.20 -   Rods
-   Tubes:
7002.31 --  Of fused quartz or other fused
silica
7002.32 --  Of other glass having a linear
coefficient of expansion not
exceeding 5 x 10-6 per Kelvin
within a temperature range of 0° C
to 3000 C
7002.39 --   OtherG/RO/W/22/Rev.3
Page 176HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.03 Cast glass and rolled glass, in
sheets or profiles, whether or not
having an absorbent, reflecting or
non-reflecting layer, but nototherwise workedCTH
-   Non-wired sheets As indicated at the heading level
7003.12 --  Coloured throughout the mass
(body tinted), opacified, flashed or
having an absorbent, reflecting or
non-reflecting layer
7003.19 --  Other
7003.20 -   Wired sheets
7003.30 -   Profiles
70.04 Drawn glass and blown glass, in
sheets, whether or not having an
absorbent, reflecting or
non-reflecting layer, but not
otherwise worked.CTH
7004.20 - Glass, coloured throughout the
mass (body tinted), opacified,
flashed or having an absorbent
reflecting or non-reflecting layer.As indicated at the heading level
7004.90 -  Other glass
70.06 Glass of heading No. 70.03, 70.04
or 70.05, bent, edge-worked,
engraved, drilled, enamelled or
otherwise worked, but not framed
or fitted with other materials.As indicated at the split heading level
ex 70.06(a) -   Thin dielectric or metallic coated
flat glassCTHS
ex 70.06(b) -   Other CTH, except from heading 70.03, 70.04
or 70.05G/RO/W/22/Rev.3
Page 177HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.07 Safety glass, consisting of
toughened (tempered) orlaminated glass.CTH
-  Toughened (tempered) safety glass As indicated at the heading level
7007.11 --  Of size and shape suitable for
incorporation in vehicles, aircraft,
spacecraft or vessels
7007.19 --  Other
-    Laminated safety glass
7007.21 --  Of size and shape suitable for
incorporation in vehicles, aircraft,
spacecraft or vessels
7007.29 --   Other
70.08 Multiple-walled insulating units of
glass.CTH
70.09 Glass mirrors, whether or not
framed, including rear-view
mirrors.CTH
7009.10 -  Rear-view mirrors for vehicles As indicated at the heading level
-  Other
7009.91 --  Unframed
7009.92 --  Framed
70.11 Glass envelopes (including bulbs
and tubes), open, and glass parts
thereof, without fittings, forelectric lamps, cathode-ray tubesor the like.CTH
7011.10 -   For electric lighting As indicated at the heading level
7011.20 -   For cathode-ray tubes
7011.90 -   OtherG/RO/W/22/Rev.3
Page 178HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.12 Glass inner for vacuum flasks or
for other vacuum vessels.CTH
70.14 Signalling glassware and optical
elements of glass (other than those
of heading No. 70.15), not opticallyworked.CTH
70.15 Clock or watch glasses and similar
glasses, glasses for non-corrective
or corrective spectacles, curved,
bent, hollowed or the like, not
optically worked; hollow glassspheres and their segments, for themanufacture of such glasses.CTH
7015.10 -   Glasses for corrective spectacles As indicated at the heading level
7015.90 -   Other
70.16 Paving blocks, slabs, bricks,
squares, tiles and other articles of
pressed or moulded glass, whether
or not wired, of a kind used for
building or construction purposes;
glass cubes and other glass
smallwares, whether or not on abacking, for mosaics or  similar
decorative purposes; leaded lights
and the like; multicellular or foam
glass in blocks, panels, plates,
shells or similar foams.CTH
7016.10 -   Glass cubes and other glass
smallwares, whether or not on a
backing, for mosaics or similar
decorative purposesAs indicated at the heading level
7016.90 -   OtherG/RO/W/22/Rev.3
Page 179HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
70.17 Laboratory, hygienic or
pharmaceutical glassware,
whether or not graduated or
calibrated.CTH
7017.10 -  Of fused quartz or other fused
silicaAs indicated at the heading level
7017.20 -  Of other glass having a linear
coefficient of expansion not
exceeding 5 x 10-6  per Kelvin
within a temperature range of 0° Cto 3000 C
7017.90 -  Other
70.18 Glass beads, imitation pearls,
imitation precious or
semi-precious stones and similarglass smallwares, and articles
thereof other than imitation
jewellery; glass eyes other than
prosthetic articles; statuettes and
other ornaments of lamp-workedglass, other than imitation
jewellery; glass microspheres not
exceeding 1 mm in diameter.CTH
7018.10 -   Glass beads, imitation pearls,
imitation precious or semi-precious
stones and similar glass smallwaresAs indicated at the heading level.
7018.20 -   Glass miscrospheres not
exceeding 1 mm in diameter
7018.90 -   Other
70.20 Other articles of glass. CTHG/RO/W/22/Rev.3
Page 180CHAPTER 71
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
Chapter 71 Natural or cultured pearls,
precious or semi-precious stones,
precious metals, metals clad withprecious metal, and articles
thereof; imitation jewellery; coin
71.01 Pearls, natural or cultured,
whether or not worked or graded
but not strung,  mounted or set;pearls, natural or cultured,
temporarily strung for
convenience of transport.The country of origin  of the pearl of this
heading is the country where the cultured
pearl was cultured or the mollusccontaining natural pearl was gathered.
7101.10 - Natural pearls As indicated at heading level
- Cultured pearls:
7101.21 -- Unworked
7101.22 -- Worked
71.02 Diamonds, whether or not worked,
but not mounted or set.As specified for subheadings
7102.10 - Unsorted The origin of the goods shall be the
country in which the goods of this
subheading are obtained in their natural
or unprocessed state
7102.21 -- Unworked or simply sawn,
cleaved or brutedThe origin of the goods shall be the
country in which the goods of this
subheading are obtained in their natural
or unprocessed state
- Non-industrial :G/RO/W/22/Rev.3
Page 181HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
7102.31 -- Unworked or simply sawn,
cleaved or brutedThe origin of the goods shall be the
country in which the goods of this
subheading are obtained in their natural
or unprocessed state
71.03 Precious stones (other than
diamonds) and semi-precious
stones, whether or not worked or
graded but not strung, mounted or
set; ungraded precious stones
(other than diamonds) andsemi-precious stones, temporarily
strung for convenience of
transport.As indicated at subheading level
7103.10 - Unworked or simply sawn or
roughly shapedThe origin of the goods shall be the
country in which the goods of this
subheading are obtained in their natural
or unprocessed state
71.04 Synthetic or reconstructed
precious or semi-precious stones,
whether or not worked or graded
but not strung, mounted or set;
ungraded synthetic or
reconstructed precious orsemi-precious stones, temporarily
strung for convenience of
transport.As indicated at subheading level
7104.10 - Piezo-electric quartz CTH
7104.20 - Other, unworked or simply sawn or
roughly shapedThe origin of the goods shall be the
country in which the goods of this
subheading are obtained in their
unworked state
71.05 Dust and powder of natural or
synthetic precious or
semi-precious stones.CTHG/RO/W/22/Rev.3
Page 182HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
71.06 Silver (including silver plated with
gold or platinum), unwrought or
in semi-manufactured forms, or in
powder form.As indicated at subheading level
7106.10 - Powder As indicated at split subheading level
ex7106.10 (a) Flakes classified as powder41CTSHS
ex7106.10 (b) Powder CTHS
-O t h e r
7106.91 --Unwrought: As indicated at split subheading level
ex 7106.91 (a) Refined CTSHS or
Change within this split subheading
resulting from purification by
electrolytic, thermal or chemical
separation of precious metal
ex 7106.91 (b) Alloyed CTSHS
ex 7106.91 (c) Other CTH or
The origin of the goods shall be the
country in which the materials of this
split subheading are obtained in their
natural or unprocessed state
7106.92 --Semi-manufactured: As indicated at split subheading level
ex 7106.92 (b) Other CTSH
71.07 Base metals clad with silver, not
further worked than
semi-manufactured.As indicated at split subheading level
                                                     
41The HS classifies flakes with powder of subheading 7106.10 when 90 % or more by weight passes through a sieve having a mesh ape rture of 0.5mm.G/RO/W/22/Rev.3
Page 183HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
ex 71.07 (a) Semi-manufactured forms CTHS
ex 71.07 (b) Other CTH
71.08 Gold (including gold plated with
platinum) unwrought or in
semi-manufactured forms, or in
powder form.As indicated at subheading level
- Non-monetary
7108.11 -- Powder As indicated at split subheading level
ex 7108.11 (a) Flakes classified with powder52CTSHS
ex 7108.11 (b) Powder CTHS
7108.12 -- Other unwrought forms As indicated at split subheading level
ex 7108.12(a) Refined CTSHS or
Change within this split subheading
resulting from purification by
electrolytic, thermal or chemical
separation of precious metal
ex 7108.12 (b) Alloyed CTSHS
ex 7108.12 (c) Other CTH or
The origin of the goods shall be thecountry in which the materials of this
split subheading are obtained in their
natural or unprocessed state
7108.13 -- Other semi-manufactured forms As indicated at split subheading level
                                                     
52The HS classifies spangles with powder of subheading 7106.10 when 90 % or more by weight passes through a sieve having a mesh a perture of 0.5mm.G/RO/W/22/Rev.3
Page 184HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
ex 7108.13 (b) Other CTSH
7108.20 - Monetary As indicated at split subheading level
ex 7108.20 (a) Refined CTSHS or
Change within this split subheading
resulting from purification by
electrolytic, thermal or chemicalseparation of precious metal
ex 7108.20 (b) Alloyed CTSHS
ex 7108.20 (c) Other CTSH
71.09 Base metals or silver, clad with
gold, not further worked thansemi-manufactured.As indicated at split heading level
ex 71.09 (a) Semi-manufactured forms CTHS
ex 71.09 (b) Unwrought CTH
71.10 Platinum, unwrought or in
semi-manufactured forms, or in
powder form.As indicated at split subheading level
ex 71.10 (a) Flakes classified with powder63CTHS
ex 71.10 (b) Powder CTHS
ex 71.10 (c) Unwrought forms, refined CTHS or
Change within this split heading resulting
from purification by electrolytic, thermalor chemical separation of precious metal
ex 71.10 (d) Unwrought forms, alloyed CTHS
                                                     
63The HS classifies flakes with powder of subheading 7106.10 when 90 % or more by weight passes through a sieve having a mesh ape rture of 0.5 mm.G/RO/W/22/Rev.3
Page 185HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
ex 71.10 (e) Other unwrought forms, other CTH or
The origin of the goods shall be the
country in which the material of this split
heading are obtained in their natural orunprocessed state
ex 71.10 (f) Other CTHS
- Platinum :
7110.11 --Unwrought or in powder form As indicated at heading level
7110.19 --Other
- P a l l a d i u m  :
7110.21 --Unwrought or in powder form
7110.29 --Other
- Rhodium :
7110.31 --Unwrought or in powder form
7110.39 --Other
- Iridium, osmium and ruthenium :
7110.41 --Unwrought or in powder form
7110.49 --Other
71.11 Base metals, silver or gold, clad
with platinum, not further worked
than semi-manufactured.As indicated at split heading level
ex 71.11 (a) Semi-manufactured forms CTHS
ex 71.11 (b) Other CTHG/RO/W/22/Rev.3
Page 186HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C DE
71.12 Waste and scrap of precious metal
or of metal clad with precious
metal; other waste and scrap
containing precious metal or
precious metal compounds, of akind used principally for therecovery of precious metal.The origin of the goods shall be the
country in which the waste and scrap of
this heading are derived from
manufacturing or processing operations
or from consumption.
7112.10 - Of gold, including metal clad with
gold but excluding sweepingscontaining other precious metalsAs indicated at heading level
7112.20 - Of platinum, including metal clad
with platinum but excludingsweepings containing other preciousmetals
7112.90 - Other
71.17 Imitation jewellery. CTH
- Of base metal, whether or not
plated with precious metal:As indicated at heading level
7117.11 --Cuff-links and studs
7117.19 --Other
7117.90 -  Other
71.18 Coin. CTH
7118.10 Coin (other than gold coin), not
being legal tenderAs indicated at heading level
7118.90 -  OtherG/RO/W/22/Rev.3
Page 187CHAPTER 72
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
Chapter 72 Iron and steel
72.01 Pig iron and spiegeleisen in pigs,
blocks or other primary forms.CTH
72.02Ferro-alloys. CTH
72.03 Ferrous products obtained by
direct reduction of iron ore and
other spongy ferrous products, in
lumps, pellets or similar forms;
iron having a minimum purity by
weight of 99.94 %, in lumps,pellets or similar forms.CTH
72.04 Ferrous waste and scrap;
remelting scrap ingots of iron or
steel.As indicated at split heading level.
ex 72.04 (a) Ferrous waste and scrap The origin of the goods shall be the
country in which the waste and scrap of
this heading are derived frommanufacturing or processing operations orfrom consumption
ex 72.04 (b) Remelting scrap ingots of iron or
steelThe origin of the goods shall be the
country in which the waste and scrap used
to obtain the remelting scrap ingots of this
heading are derived from manufacturingor processing operations or fromconsumptionG/RO/W/22/Rev.3
Page 188HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
72.05 Granules and powders, of pig
iron, spiegeleisen, iron or steel.As indicated at subheading and split
subheading level
7205.10 -  Granules CTH
- Powders :
7205.21 --  Of alloy steel As indicated at split subheading level
ex7205.21(a) -- Mixed powders of alloy steel CTSH or CTSHS provided recasting or
atomizing of the cast alloy
ex 7205.21 (b) -- Unmixed powders of alloy steel CTSH
7205.29 -- Other As indicated at split subheading level
ex7205.29 (a) --  Other mixed powders CTSH or CTSHS provided recasting or
atomizing of the cast alloy
ex7205.29(b) -- Other unmixed powders CTSH
72.06 Iron and non-alloy steel in ingots
or other primary forms (excluding
iron of heading No. 72.03).CTH
72.07 Semi-finished products of iron or
non-alloy steel.CTH, except from heading 72.06
72.08 Flat-rolled products of iron or
non-alloy steel, of a width of600 mm or more, hot-rolled, not
clad, plated or coated.CTH
72.09 Flat-rolled products of iron or
non-alloy steel, of a width of
600 mm or more, cold-rolled
(cold-reduced), not clad, plated or
coated.CTH
72.10 Flat-rolled products of iron or
non-alloy steel, of a width of600 mm or more, clad, plated or
coated.As indicated at split heading levelG/RO/W/22/Rev.3
Page 189HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
ex 72.10(a) Clad CTHS
7210.11 -- Of a thickness of 0.5 mm or more As indicated at split heading level
7210.12 -- Of a thickness of less than
0.5 mm
7210.20 - Plated or coated with lead,
including terne-plate
7210.30 -  Electrolytically plated or coated
with zinc
- Otherwise plated or coated with
zinc
7210.41 -- Corrugated
7210.49 -- Other
7210.50 - Plated or coated with chromium
oxides or with chromium and
chromium oxides
- Plated or coated with aluminium :
7210.61 -- Plated or coated with
aluminium-zinc alloys
7210.69 -- Other
7210.70 - Painted, varnished or coated with
plastics
7210.90 -  Other
72.11 Flat-rolled products of iron or
non-alloy steel, of a width of less
than 600 mm, not clad, plated orcoated.As indicated at split heading level
ex 72.11(a) Not further worked than hot-rolled CTH, except from 72.08 or 72.09 when
the change results solely from cutting
-  Not further worked than
hot-rolled:As indicated at split heading levelG/RO/W/22/Rev.3
Page 190HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
7211.13 -- Rolled on four faces or in a closed
box pass, of a width exceeding
150 mm and a thickness of not less
than 4 mm, not in coils and without
patterns in relief
7211.14 -- Other, of a thickness of 4.75 mm
or more
7211.19 -- Other
-   Not further worked than
cold-rolled (cold-reduced) :
7211.23 -- Containing by weight less than
0.25 % of carbon
7211.29 --  Other
7211.90 -  Other
72.12 Flat-rolled products of iron or
non-alloy steel, of a width of less
than 600 mm, clad, plated or
coated.As indicated at split heading level
ex72.12 (a) Clad CTHS, except from 72.10
7212.10 - Plated or coated with tin As indicated at split heading level
7212.20 - Electrolytically plated or coated
with zinc
7212.30 - Otherwise plated or coated with
zinc
7212.40 - Painted, varnished or coated with
plastics
7212.50 - Otherwise plated or coated
7212.60 - Clad
72.13 Bars and rods, hot-rolled, in
irregularly wound coils, of iron ornon-alloy steel.CTH, except from heading 72.14G/RO/W/22/Rev.3
Page 191HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
72.14 Other bars and rods of iron or
non-alloy steel, not further
worked than forged, hot-rolled,
hot-drawn or hot-extruded, but
including those twisted afterrolling.CTH, except from heading 72.13
72.15 Other bars and rods of iron or
non-alloy steel.CTH
7215.10 - Of free-cutting steel, not further
worked than cold-formed or
cold-finishedAs indicated at heading level
7215.50 - Other, not further worked than
cold-formed or cold-finished
7215.90 - Other
72.16 Angles, shapes and sections of
iron or non-alloy steel.As indicated at split heading level
ex 72.16 (c) Clad CTHS
7216.10 - U, I or H sections, not further
worked than hot-rolled, hot-drawn
or extruded, of a height of lessthan 80 mm.As indicated at split heading level
- L or T sections, not further
worked than hot-rolled, hot-drawn
or extruded, of a height of less
than 80 mm :
7216.21 -- L sections
7216.22 -- T sections
- U, I or H sections not further
worked than hot-rolled, hot-drawn
or extruded, of a height of  80 mmor more.
7216.31 -- U sections
7216.32 -- I sectionsG/RO/W/22/Rev.3
Page 192HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
7216.33 -- H sections
7216.40 - L or T sections, not further
worked than hot-rolled, hot-drawn
or extruded, of a height of 80 mmor more
7216.50 - Other angles, shapes and sections,
not further worked than
hot-rolled, hot-drawn or extruded
- Angles, shapes and sections, not
further worked than cold-formedor cold-finished_:
7216.61 -- Obtained from flat-rolled products
7216.69 --  Other
-  Other
7216.91 - Cold-formed or cold-finished
from flat-rolled products
7216.99 --  Other
72.18 Stainless steel in ingots or other
primary forms; semi-finishedproducts of stainless steel.CTH
72.19 Flat-rolled products of stainless
steel, of a width of 600_mm or
more.As indicated at split heading level
ex 72.19 (c) Clad CTHS
7219.11 -- Of a thickness exceeding 10 mm
7219.12 -- Of a thickness of 4.75 mm or
more but not exceeding 10_mm
7219.13 -- Of a thickness of 3 mm or more
but less than 4.75 mm
7219.14 -- Of a thickness of less than 3 mmG/RO/W/22/Rev.3
Page 193HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
-  Not further worked than
hot-rolled, not in coils :
7219.21 -- Of a thickness exceeding  10 mm
7219.22 -- Of a thickness of 4.75 mm or
more but not exceeding 10_mm
7219.23 -- Of a thickness of 3 mm or more
but less than 4.75 mm
7219.24 -- Of a thickness of less than 3 mm
-  Not further worked than
cold-rolled (cold-reduced):
7219.31 -- Of a thickness 4.75 mm or more
7219.32 -- Of a thickness of 3 mm or more
but less than 4.75 mm
7219.33 -- Of a thickness exceeding 1 mm
but less than 3 mm
7219.34 -- Of a thickness of 0.5 mm or more
but not exceeding  1 mm
7219.35 -- Of a thickness of less than
0.5 mm
7219.90 - Other
72.20 Flat-rolled products of stainless
steel, of a width of less than
600 mm.As indicated at split heading level
ex 72.20 (c) Clad CTHS, except from 72.19 when the
change results solely from cutting
- Not further worked than
hot-rolled :As indicated at split heading level
7220.11 -- Of thickness of 4.75 mm or more
7220.12 -- Of a thickness of less than
4.75 mm
7220.20 - Not further worked than
cold-rolled (cold-reduced)G/RO/W/22/Rev.3
Page 194HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
7220.90 -  Other
72.21 Bars and rods, hot-rolled, in
irregularly wound coils, of
stainless steel.CTH, except from heading 72.22
72.22 Other bars and rods of stainless
steel; angles, shapes and sections
of stainless steel.As indicated at split heading level
ex 72.22 (c) Clad CTHS
- Bars and rods, not further worked
than hot-rolled, hot-drawn orextruded :As indicated at split heading level
7222.11 -- Of circular cross-section
7222.19 --  Other
7222.20 - Bars and rods, not further worked
than cold-formed or cold-finished
7222.30 - Other bars and rods
7222.40 - Angles, shapes and sections
72.24 Other alloy steel in ingots or other
primary forms; semi-finishedproducts of other alloy steel.CTH
72.25 Flat-rolled products of other alloy
steel, of a width of 600 mm ormore.As indicated at split heading level
ex 72.25(b) Not further worked than cold-rolled CTHS
ex72.25(c) Clad CTHS
- Of silicon-electrical steel : As indicated at split heading level
 7225.11 --  Grain-oriented
7225.19 --  Other
7225.20 -  Of high speed steelG/RO/W/22/Rev.3
Page 195HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
7225.30 - Other, not further worked than
hot-rolled, in coils
7225.40 - Other, not further worked than
hot-rolled, not in coils
7225.50 - Other, not further worked than
cold-rolled (cold-reduced)
-O t h e r  :
7225.91 -- Electrolytically plated or coated
with zinc
7225.92 -- Otherwise plated or coated with
zinc
7225.99 -- Other
72.26 Flat-rolled products of other alloy
steel, of a width of less than
600 mm.As indicated at split heading level
ex 72.26(a) Not further worked than hot-rolled CTH, except from 72.25
ex 72.26(b) Not further worked than cold-rolled CTHS, except from cold-rolled products
of 72.25
ex72.26(c) Clad CTHS, except from 72.25 when the
change results solely from cutting
- Of silicon-electrical steel : As indicated at split heading level
7226.11 -- Grain-oriented
7226.19 -- Other
7226.20 -- Of high speed steel
-O t h e r
7226.91 -- Not further worked than
hot-rolled
7226.92 -- Not further worked than
cold-rolled (cold-reduced)
7226.93 -- Electrolytically plated or coated
with zincG/RO/W/22/Rev.3
Page 196HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CDE
7226.94 -- Otherwise plated or coated with
zinc
7226.99 -- Other
72.27 Bars and rods, hot-rolled, in
irregularly wound coils, of otheralloy steel.CTH, except from heading 72.28
72.28 Other bars and rods of other alloy
steel;  angles, shapes and sections,
of other alloy steel;  hollow drill
bars and rods, of alloy or non-
alloy steel.As indicated at split heading level
ex72.28(c) Clad CTHS
7228.10 - Bars and rods, of high speed steel As indicated at split heading level
7228.20 - Bars and rods, of
silico-manganese steel
7228.30 - Other bars and rods, not further
worked than hot-rolled, hot-drawn
or extruded
7228.40 - Other bars and rods, not further
worked than forged
7228.50 -  Other bars and rods, not further
worked than cold-formed orcold-finished
7228.60 - Other bars and rods
7228.70 - Angles, shapes and sections
7228.80 - Hollow drill bars and rodsG/RO/W/22/Rev.3
Page 197CHAPTER 73
HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
Chapter 73 Articles of iron or steel
73.01 Sheet piling of iron or steel,
whether or not drilled, punched or
made from assembled elements;welded angles, shapes andsections, or iron or steelCTH
7301.10 -  Sheet piling As indicated at heading level
7301.20 -  Angles, shapes and sections
73.02 Railway or tramway track
construction material of iron orsteel, the following : rails,
check-rails and rack rails, switch
blades, crossing frogs, point rods
and other crossing pieces, sleepers
(cross-ties), fish-plates, chairs,chair wedges, sole plates (base
plates), rail clips, bedplates, ties
and other material specialized forjointing or fixing rails.CTH
7302.10 -  Rails As indicated at heading level
7302.20 -  Sleepers (cross-ties)
7302.30 -  Switch blades, crossing frogs,
point rods and other crossing pieces
7302.40 -   Fish-plates and sole plates
7302.90 -   OtherG/RO/W/22/Rev.3
Page 198HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
73.03 Tubes, pipes, and hollow profiles,
of cast ironAs indicated at split heading level
ex 73.03(c) - Other CTH
73.05 Other tubes and pipes (for
example, welded, riveted or
similarly closed), having circular
cross-sections, the externaldiameter of which exceeds 406.4mm, of iron or steel.As indicated at split heading level
ex73.05(b) Other CTH
- Line pipe of a kind used for oil or
gas pipelinesAs indicated at split heading level
7305.11 -- Longitudinally submerged arc
welded
7305.12 -- Other, longitudinally welded
7305.19 -- Other
7305.20 - Casing of a kind used in drilling
for oil or gas
- Other, welded :
7305.31 -- Longitudinally welded
7305.39 -- Other
7305.90 - Other
73.06 Other tubes, pipes and hollow
profiles (for example, open seam
or welded, riveted or similarlyclosed), of iron or steel.As indicated at split heading levelG/RO/W/22/Rev.3
Page 199HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
ex 73.06(b) - Other CTH
7306.10 - Line pipe of a kind used for oil or
gas pipelinesAs indicated at split heading level
7306.30 - Other, welded, of circular
cross-section, of iron or non-alloy
steel
7306.40 -  Other, welded, of circular
cross-section, of stainless steel
7306.50 - Other, welded, of circular
cross-section, of other alloy steel
7306.60 - Other, welded, of non-circular
cross-section
7306.90 - Other
73.07 Tube or pipe fittings (for example,
couplings, elbows, sleeves), of ironor steel.CTH
- Cast fittings : As indicated at heading level
7307.11 -- Of non-malleable cast iron
7307.19 -- Other
- Other, of stainless steel :
7307.21 -- Flanges
7307.22 -- Threaded elbows, bends and
sleeves
7307.23 -- Butt welding fittings
7307.29 -- Other
- Other :
7307.91 --  FlangesG/RO/W/22/Rev.3
Page 200HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
7307.92 -- Threaded elbows, bends and
sleeves
7307.93 -- Butt welding fittings
7307.99 -- Other
73.09 Reservoirs, tanks, vats and similar
containers for any material (other
than compressed or liquefied gas),of iron or steel, of a capacity
exceeding 300 l, whether or not
lined or heat-insulated, but not
fitted with mechanical or thermal
equipment.CTH
73.10 Tanks, casks, drums, cans, boxes
and similar containers, for any
material (other than compressed
or liquefied gas), of iron or steel,
of a capacity not exceeding 300 l,
whether or not lined or
heat-insulated, but not fitted with
mechanical or thermal equipment.CTH
7310.10 -  Of a capacity of 50 l or more As indicated at heading level
-  Of a capacity of less than 50 l
7310.21 -- Cans which are to be closed by
soldering or crimping
7310.29 --  Other
73.11 Containers for compressed or
liquefied gas, of iron or steel.CTH
73.12 Stranded wire, ropes, cables,
plaited bands, slings and the like,
of iron or steel, not electrically
insulated.As indicated at subheading levelG/RO/W/22/Rev.3
Page 201HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
7312.10 -  Stranded wire, ropes and cables As indicated at split subheading level
ex 7312.10(b) Other stranded wire, ropes and
cablesCTH
7312.90 -  Other CTH
73.13 Barbed wire of iron or steel;
twisted hoop or  single flat wire,
barbed or not, and loosely twisted
double wire, of a kind used forfencing, of iron or steel.CTH
73.14 Cloth (inc luding endless bands),
grill, netting and fencing, of ironor steel wire; expanded metal of
iron or steel.CTH
- Woven cloth : As indicated at heading level
7314.12 -- Endless bands for machinery, of
stainless steel
7314.13 -- Other endless bands for
machinery
7314.14 -- Other woven cloth, of stainless
steel
7314.19 --  Other
7314.20 -  Grill, netting and fencing, welded
at the intersection, of wire with a
maximum cross-sectional
dimension of 3 mm or more and
having a mesh size of 100 cm2 or
more
-   Other grill, netting and fencing,
welded at the intersection :
7314.31 --  Plated or coated with zinc
7314.39 --  Other
-  Other cloth, grill, netting and
fencing :G/RO/W/22/Rev.3
Page 202HS Code
NumberDescription Origin Criteria Notes Comments
AB C D E
7314.41 --  Plated or coated with zinc
7314.42 --  Coated with plastics
7314.49 --  Other
7314.50 -  Expanded metal
73.19 Sewing needles, knitting needles,
bodkins, crochet hooks,embroidery stilettos and similar
articles, for use in the hand, of
iron or steel; safety pins and other
pins of iron or steel, not  elsewhere
specified or included.CTH
7319.10 -  Sewing, darning or embroidery
needlesAs indicated at heading level
7319.20 - Safety pins
7319.30 - Other pins
7319.90 -  Other
73.20 Springs and leaves for springs, of
iron or steel.CTH
7320.10 - Leaf-springs and leaves therefor As indicated at heading level
7320.20 - Helical springs
7320.90 -  OtherG/RO/W/22/Rev.3
Page 203Chapter 91
Note:
Disassembly operations, including those which result in a change of tariff classification, shall not be considered origin confe rring.
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 91 Clocks and watches and parts
thereof
91.10 Complete watch or clock
movements, unassembled or partly
assembled (movement sets);
incomplete watch or clock
movements, assembled; roughwatch or clock movements.As indicated for split heading
ex  91.10 (a) Complete watch or clock
movements, unassembled; rough
watch or clock movementsCTH except from heading 91.14
ex  91.10  (c) Other CTH, except from heading 91.14
91.11 Watch cases and parts thereof. As specified for subheadings
9111.90 - Parts CTH
91.12 Clock cases and cases of a similar
type for other goods of this
Chapter, and parts thereof.As specified for subheadings.
9112.90 - Parts CTHG/RO/W/22/Rev.3
Page 204CHAPTER 92
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 92 Musical instruments; parts and
accessories of such articles
92.09 Parts (for example, mechanisms
for musical boxes) and accessories(for example, cards, discs and rolls
for mechanical instruments) of
musical instruments; metronomes,
tuning forks and pitch pipes of all
kinds.CTH
9209.10 - Metronomes, tuning forks and
pitch pipesAs specified for heading
9209.20 -  Mechanisms for musical boxes
9209.30 - Musical instrument strings
-O t h e r  :
9209.91 -- Parts and accessories for pianos
9209.93 -- Parts and accessories for the
musical instruments of heading
No. 92.03
9209.94 -- Parts and accessories for the
musical instruments of headingNo. 92.07
9209.99 -- Other
9209.92 -- Parts and accessories for the
musical instruments of heading
No. 92.02G/RO/W/22/Rev.3
Page 205
TERMINOLOGY  GUIDE
I. Rules presented at heading level :
(a) If the rule is for the whole heading:
CTH - change to this heading from any other heading
(b) If the rule is for a split heading:
CTHS - change to this split heading from any other split of this heading or from any other
heading
CTH - change to this split heading from any other heading
(N.B.  change from any other split of this heading is excluded.)
II. Rules presented at subheading level:
(a) If the rule is for the whole subheading:
CTSH - change to this subheading from any other subheading or from any other heading
CTH - change to this subheading from any other heading
(N.B.  change from any other subheading of this heading is excluded.)
(b) If the rule is for a split subheading:
CTSHS - change to this split subheading from any other split of this subheading or from any
other subheading or heading
CTSH - change to this split subheading from any other subheading or heading  (N.B.  change
from any other split of this subheading is excluded)
CTH - change to this split subheading from any other heading
(N.B.  change from any other split of this subhead ing or from any other subheading of this heading is
excluded.)
__________