G/RO/27/Add.1
Page 150
WCO doc. 42.627
UNRESOLVED ISSUES FOR DECISION BY THE
COMMITTEE ON RULES OF ORIGIN
_______________________________
AGREED RULES OF ORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN
(DESIGNATED AS BASKET 1 IN THE ANNEX)
______________________________________
CHAPTERS 39 TO 40
The Committee on Rules of Origin is invited to decide whether the products resulting from
processes described below have undergone their last substantial transformation.G/RO/27/Add.1
Page 151
ISSUE No. 1 :  CHAPTER NOTE ON CHEMICAL REACTION:  INCLUSION OF A
REQUIREMENT RELATING TO THE PERCENTAGE BY WEIGHT OF THE MONOMERUNITS WHICH MUST UNDERGO MODIFICATION.
OPTION A :Yes1. The requirement that more than 30 percent by weight of the monomer units undergo a
chemical reaction is needed to reasonably ensure th at the chemical reaction(s) which take place are, in
fact substantial and origin conferring.  Without such a requirement it is entirely possible thatoperations could be performed which affect only the surface of the plastic material, e.g., by painting,
coating, or bonding, and consequently that a very small volume of the material is affected by the
chemical reaction.  The 30 percent standard is proposed because, from a technical point of view, this
is the minimum level of affected volume which can be identified by available methods of
measurement.  The Chapter Note on Chemical Reaction should specify (CAN):
The products are considered to have undergone a chemical reaction only if more than 30% by
weight of the monomer units in the total polymer content have undergone a modification which
results in the breaking of the bonds of the appendages to the main polymer chain and by forming new
intramolecular bonds or by altering the spatial arrangement of the atoms of the appendages.
2. Correspondingly, the rule of origin at the product-specific level should be:CC or Chapter Rules (CAN)
so that the applicable rule of origin for any change between the relevant headings or
subheadings is the Chapter Note on Chemical Reaction or the Chapter Note on Mixtures and Blends.
OPTION B : No
3. The proposed additional requirement for the Chapter Note on Chemical Reaction is not
appropriate.  In the context of the goods of Chapter 39, there are numerous operations which would
not satisfy the 30 percent requirement but which are the result of chemical reaction(s) and impart
essential new properties and performance characteristics which should be considered to confer origin.
4. More generally, there does not seem to be a justification for the 30 percent requirement for
the goods of Chapter 39 when no such requirement has been agreed or even proposed for thepreceding chapters in the chemicals sector.  After much consideration the Technical Committee
agreed upon a general definition of chemical reaction for the entire sector, having concluded that
operations which resulted in chemical reactions were reflective of substantial transformation of the
goods.  The standard definition of chemical reaction should be the Chapter Note for chapter 39 as
well.  (EC, SG, US, CH, JPN, BRA).
5. Correspondingly, the rule of origin at the product-specific level should be:CTSH (SG)
CTH (JPN, EC, CH, US, BRA)
RELEVANT HS CODES:
39.01 through 39.14G/RO/27/Add.1
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REFERENCES:
Doc. 42.210 (CAN)
ISSUE No. 2 :  CHAPTER NOTE ON MIXTURES AND BLENDS :  INCLUSION OF A
REQUIREMENT RELATING TO THE ALLOWABLE PERCENTAGE OF NON-ORIGINATING
POLYMERIC COMPONENTS
OPTION  A :  Yes6. There is a need in Chapter 39, by reason of the nature of the rubber and polymeric materials
concerned, to ensure that the mixing or blending operations which are to be considered origin
conferring are, in fact, substantial.  For this purpose it is appropriate to require that a significant
proportion of the polymeric content of a good produ ced by mixing or blending originates in the
country where the mixing or blending takes place.  The Chapter Note should include the requirement
that no more than 60 percent by weight of the total polymeric component in the finished goodoriginates from a country other than the country where the blending occurred for origin to be
conferred upon the resulting good.  (CAN)
7. Correspondingly, the rule of origin at the product-specific level should be:
CC or Chapter Rules (CAN)
so that the applicable rule of origin for any chan ge between the relevant headings or subheadings is
the Chapter Note on Chemical Reaction or the Chapter Note on Mixtures and Blends.
OPTION B : No
8. The proposed requirement would be unduly restrictive and, moreover, difficult to administer
because identifying the required percentage of material would pose burdens upon Customs
Administrations and end users.  The Chapter Note on Mixtures and Blends as used for other Chapters
in the Chemicals and related sectors is a sufficient alternative criterion for the goods of Chapter 39.  It
would ensure that origin is conferred when mixing or blending results in a good having physical or
chemical characteristics which are relevant to the purposes or uses of the good and are different from
the input materials.
Correspondingly, the rule of origin at the product-specific level should be:
CTSH (SG)
CTH (JPN, EC, CH, US, BRA)RELEVANT HS CODES:Chapter 39 (scope within the Chapter to be determined)ISSUE No. 3 : SHAPING AND FURTHER PROCESSING OF SEMI-FINISHED ARTICLES OF
HEADINGS 39.16, 39.17, 39.19, 39.20 AND 39.21
OPTION A : Yes9. Numerous operations performed upon goods of these headings result in substantial
transformation without change of classification. The operations concerned are: cold drawing, hand-fabricating thermoforming, laminating, forming of  vulcanized fibre, bonding of plastics andG/RO/27/Add.1
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machining.  These substantial transformations should be covered in a Chapter Note to provide as
follows: (EC, CH):
The following shaping and other processes on semi-finished articles in order to obtain finished articles
are regarded as substantial transformations:
Cold drawing, hand-fabricating thermoforming, la minating, forming of vulcanized fibre, bonding of
plastics, machining
10. In addition, a specific criterion should be provided regarding the coating of articles of heading
3916 with an adhesive layer.  Indeed, for articles of heading 3919, a CTH rule is agreed, which
recognizes the coating of articles of other headings with auto-adhesive layers as substantial. Given
that articles of heading 3916 remain classified in  the same heading after coating with an adhesive
layer, a specific rule should be elaborated for a change within the heading.
OPTION B: Yes (for lamination or reinforcement within headings 39.19 and 39.21)
11. The operations of laminating or reinforcing plastics with plastics or other materials results in
substantial transformation within headings 39.19 and 39.21.  However, the operations described in
Option A other than lamination or reinforcement do not result in substantial transformation, and thereshould be no Chapter Note to this effect.  The rule at the heading level should be (US):
CTH: or Change within the heading to reinforced, laminated or supported material, provided
supplementary criteria are satisfied.
OPTION C: No
12. No substantial transformation takes place when these operations are performed on plastics
goods of these headings.  The rule should be:
CTH
RELEVANT HS CODES:
39.16, 39.17, 39.19, 39.20, 39.21
++++++++++ISSUE No. 4 : VACUUM DEPOSITION OF METAL ON THE SURFACE OF PLASTICS OF
HEADINGS 39.20 AND 39.21
OPTION A: Yes
13. The treatment of plastics by the vacuum deposition of metal on their surfaces imparts highly
important anti-static properties which make the plastics suitable for wrapping or holding certain
goods.  The technical process carried out is the following :  Individual parts are held on rotatingsupports, sheets on reeling mechanism, in high-vacuum tanks. There they are coated with a 0.1 to 1
µm thick layer of metal, which has been volatilized by electrical heating.  Above 0.2 µm the metallic
coating becomes opaque. Gas-producing (plastizier-containing) plastics require a primer lacquer while
mirror like thin metallic coatings need a protecting lacquer.  Thicker layers may be added by
electroplating . The parts have to be immersed in etching baths to chemically roughen up the surface;
the roughened surfaces are activated in baths containing solutions of noble metal salts so that firmlyG/RO/27/Add.1
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cohering copper coatings can be precipitated from copper baths onto the plastic surfaces without
current.  These are then further coppered, nickelled or chromed to the desired layer thickness by
electroplating.
14. As metallized films or sheets have new properties (effective antistatic action, important for
packing electronic goods; mirror quality) and do not necessarily undergo a change of classification, a
supplementary criterion is therefore proposed for products of headings 3920 and 3921.  The rule
should be (EC, CH):
CTH or change within the heading following the vacuum deposition of metal on the surface of
plastics.
OPTION B: No15. Vacuum deposition of metals does not result in substantial transformation of plastics.  The
coatings in question are of the thinnest possible kind, often used to decorate or impart shine to make
the good have the appearance of a metal good.  The rule should be (US):
CTH
RELEVANT HS CODES:
39.20, 39.21
REFERENCES:
42.348 (EC)
ISSUE No 5 : ASSEMBLY OF GOODS OF HEADINGS 39.25 AND 39.26 USING GOODS
CLASSIFIED WITHIN THE RESPECTIVE HEADINGS
OPTION A: Yes16. Given that the goods used in the assembly of the goods of these headings, including parts and
components of these articles, may be classified within the same headings, it is appropriate to provide
that the assembly of articles from parts results in substantial transformation.  The rule should be (US,
PHI, CH (for 39.25)):
CTH or assembly of articles from parts or components classified within the heading.OPTION B: No17. Assembly of parts into articles of headings 3925 and 3926 is not a substantial transformation.
The articles covered in these headings are either composed of a small number of parts (reservoirs andother containers, office or school supplies) or assembled by the end user (doors and windows and their
frame). The rule should be: (EC, JPN)
CTH
N.B. : The TCRO has agreed that the rule of origin for the goods of subheading 3926.20 (articles of
apparel and accessories) will be the rule agreed by the Committee on Rules of Origin for textile
articles of apparel.
RELEVANT HS CODES:
39.25, 39.26G/RO/27/Add.1
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CHAPTER 40
ISSUE NO. 6 : CHAPTER NOTE ON MIXTURES AND BLENDS :  INCLUSION OF A
REQUIREMENT RELATING TO THE ALLOWABLE PERCENTAGE OF NON-ORIGINATING
POLYMERIC COMPONENTS
OPTION  A :  Yes18. There is a need in Chapter 40, by reason of the nature of the rubber and polymeric materials
concerned, to ensure that the mixing or blending operations which are to be considered origin
conferring are, in fact, substantial.  For this purpose it is appropriate to require that a significant
proportion of the polymeric content of a good produ ced by mixing or blending originates in the
country where the mixing or blending takes place.  The Chapter Note should include the requirement
that no more than 60 percent by weight of the total polymeric component in the finished goodoriginates from a country other than the country where the blending occurred for origin to be
conferred upon the resulting good.  (CAN)
OPTION B : No
19. The proposed requirement would be unduly restrictive and, moreover, difficult to administer
because identifying the required percentage of material would pose burdens upon Customs
Administrations and end users.  The Chapter Note on Mixtures and Blends as used for other Chapters
in the Chemicals and related sectors is a sufficient alternative criterion for the goods of Chapter 40.  It
would ensure that origin is conferred when mixing or blending results in a good having physical orchemical characteristics which are relevant to the purposes or uses of the good and are different from
the input materials. (EC, SG, US, CH, JPN, BRA).
RELEVANT HS CODES:
Chapter 40 (scope within the Chapter to be determined)
ISSUE NO. 7 :  PRODUCTION OF RUBBER IN SMOKED SHEETS, TECHNICALLY
SPECIFIED RUBBER, AND OTHER NATURAL RUBBER IN FORMS USING RUBBERS
CLASSIFIED IN THE SAME HEADING
OPTION A:  Yes
20. The production of rubbers of subheadings 4001.21, 4001.22 or 4001.29 results in substantial
transformation of the products of other subheadings in heading 40.01 and is deemed origin conferring.
While there is a pattern for some ot these rubbers that they are normally produced in the country in
which the raw material - latex - is obtained, it is also that case that there is cross-border activity in
which non-originating input materials are used  to produce goods of subheadings 4001.21, 4001.22
and 4001.29.  The production process often involves significant mixing and blending operations.  So
that the rule at the product-specific level is cons istent with the origin outcome when a Chapter Note
on mixtures and blends is applied, the origin  rule proposed is: “CTS H” (CAN)(MEX)(SG)(US)
(NZ)(JPN).
OPTION B: No
21. All types of rubber in primary forms or in plates, sheets or strip of heading 40.01 are products
wholly obtained in one country.  There is no substantial transformation which takes place when
rubber of one subheading is used to produce rubber in another form classified in the same heading.G/RO/27/Add.1
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The origin rule should be:  “The origin of the goods shall be the country in which the goods of this
heading are obtained in their natural or unprocessed state“.  (EC)
RELEVANT HS CODES:
4001.21, 4001.22, 4001.29
REFERENCE DOCUMENTS:
41.504 (SG)
ISSUE No. 8 : PRODUCTION OF SYNTHETIC RUBBER PLATES, SHEETS OR STRIP OF
HEADING 40.02 FROM LATEX CLASSIFIED IN THE SUBHEADINGS OF 40.02
OPTION A: Yes22. For products of subheadings 4002.11 to 4002.70, the origin rule of “CTH” is appropriate and
sufficient to express substantial transformation as the input products are classified in other headings.
However, is it considered that a change to plates, sheets or strip of one of these subheadings from
latex of the same subheading also involves significant processing to produce new products of different
characteristics, forms and uses.
23. To reflect this change which is deemed origin-conferring, the origin rule “CTH” for
subheading 4002.11 to 4002.70 should be modified to read “CTH; or change to plates, sheets or strip
of this subheading from latex of the same subheading”.  (JPN)(KOR)
OPTION B: No24. The change from synthetic rubber latex to synthetic rubber plates, sheets or strip is not a
substantial transformation.  The rule should be:
CTH (CAN, NZ,  EC, US, CH)RELEVANT HS CODES:
4002.19; 4002.20; 4002.31; 4002.39; 4002.49; 4002.49; 4002.60; 4002.70; 4002.99
++++++++++ISSUE NO. 9 :  PRODUCTION OF GOODS OF HEADING 40.05 FROM OTHER PRODUCTS OF
THE SAME HEADING
OPTION A: Yes25. Changes among products of the same heading may involve significant processing and are
therefore origin-conferring.  For example, plates, sheets and strip (subheading 4005.91), consisting of
textile fabrics not more than 50% by weight, are produced by combining textile fabrics with
compounded rubber (subheading 4005.10) through calendering, “gumming” or both processes.  The
origin rule proposed for products of this heading is :
“CTSH”.   (CH)(KOR)
OPTION B: No26. The products of heading 40.05 are obtained thr ough compounding of natural rubber, synthetic
rubber, etc. with or without mineral oils or other ingredients.  Resulting from such processing, theG/RO/27/Add.1
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input products have been substantially changed to form a new and different product.  As the input
materials and the resultant products are classified in different headings, “CTH” is therefore an
appropriate origin rule to express the substantial transformation so caused. (JPN) (US)(EC)(NZ)(MEX)(CAN)
RELEVANT HS CODES
40.05
ISSUE NO. 10 :  CONVERSION OF UNVULCANISED RUBBERS IN FORMS (FOR
EXAMPLE, RODS, TUBES AND PROFILE SHAPED PRODUCTS) INTO ARTICLES OFUNVULCANISED RUBBER (FOR EXAMPLE, DISCS AND RINGS)
27. Heading 40.06 refers to unvulcanised rubber in forms (e.g., rods, tubes and profile shapes)
and articles thereof. These products are grouped into two subheadings:
4006.10 - ”Camel-back“ strips for retreading rubbers tyres
4006.90 - Other
OPTION A: Yes
28. The conversion of products of subheading 4006.10 from input products of subheading
4006.90 represents a substantial transformation and is origin-conferring.  The origin rule proposed is
“CTSH”.  (MEX)(US)
29. In respect of subheading 4006.90, it covers both (a) unvulcanised rubber in the forms of rods,
tubes and other profile shapes and (b) articles other than those of subheading 4006.10.  A change from
(a) to (b) or vice versa is also deemed origin-conferring.  The origin rule proposed is :
“CTSHS”. (MEX)(US)
OPTION B: No
30. The conversion of unculvanised rubber in whatever forms to articles thereof is effected
through simple operations and cannot therefore be taken as origin-conferring.  Substantial
transformation is deemed to have occurred only when the goods of heading 40.06 were made from
products of other headings.  The origin rule proposed is :
“CTH”.  (JPN) (EC) (NZ)
OPTION C: No31. Substantial transformation is only deem ed to have occurred under the following
circumstances:
(a) A change to products of heading 40.06 from material of any other heading, except from
heading 40.05 which covers compounded rubber, unculvanised, in primary forms or in plates,
sheets or strip; or
(b) A change from products of heading 40.05, provided that the Chapter Note on Mixtures and
Blends has been met.G/RO/27/Add.1
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32. The origin rule proposed for the products is  as follows: “CTH, except from heading 40.05; or
a change to this heading from heading 40.05, provided that the Chapter Note on Mixtures and Blends
is met.”  (CAN)
RELEVANT HS CODES
4006.10, ex 4006.90 (a), ex 4006.90 (b)
ISSUE NO. 11 : CHANGE WITHIN HEADING 40.08OPTION A: Yes33. The above conversion entails a substantial transformation.  The origin rule proposed is :“CTSH”. (CH)
OPTION B: No
34. The conversion is too simple to bring about substantial transformation.  The rule proposed is :“CTH”: (JPN, US, NZ, CAN, MEX, EC)RELEVANT HS CODES
40.08
ISSUE NO. 12 :  ORIGIN CRITERIA FOR  USED PNEUMATIC TYRES (Use and
Collection)
OPTION A : Tariff Criteria; no substantial transformation by use or collection35. The Philippine delegation cannot accept the application of the Ottawa language of the type
used for scrap and waste for used pneumatic tires of 4012.20 in the proposed text.
(1) First, the Committee has agreed that using a product does not change its origin.  Thus the
origin of used tires is the same as new tires.
(2) Agreement in the use of the Ottawa language is only for products that fit the description of
waste and scrap - products which can no longer perform the purpose for which they were
produced and are fit only for disposal or recovery of raw materials.  Obviously, this does notapply to used tires of heading 4012.20 since used tires can either be reused as tires or
retreaded to perform their original function.
(3) It is noted that in the definition of wholly obtained goods, there is a bracketed paragraph (g),
for which no agreement has been reached to use the Ottawa language for articles collected.But even this bracketed text specifies that such articles are those which can no longer perform
their original function nor are capable of being restored or repaired.
(4) It is pointed out by the proponents of Ottawa language for 4012.20 that the proposal is
attractive to them due to commercial reality.   I take this to mean that this will facilitate the
trade of those countries who collect used tires for export, and those who import them will not
have to determine separate origins for a shipment of collected tires.
(5) However, this is only one side of commercial reality in this case.  Since the term “used”
includes tires that are almost like new, a change of origin simply by collection in a thirdcountry could nullify country-specific tariff measures to remedy unfair trade practices.  InG/RO/27/Add.1
Page 159
addition, because terms such as “used“ or “showing signs of appreciable wear “ are
subjective, there is the probability that it can be exploited to take advantage of tariff
differentials that exist in some countries between new and used tires.  To my delegation, thisis also commercial reality which lead us not to accept the present proposal.
(6)  It is pointed out that the decision on worn clothing of 63.09 justifies a similar decision on
used tires.  My delegation has a reservation on this.  First, since the 63.09 decision clearly is a
departure from the agreed use of the Ottawa language, its validity has yet to be tested in the
review of overall coherence to be undertaken by the CRO.  Our view therefore is that this
decision should not be used as a precedent.  Rather, individual cases should be examinedtaking the particular circumstances of all Members.
(7) The TCRO took the 63.09 decision also on the basis of “commercial reality”.  However, this
is one where all TCRO Members could agree to an exception on the Ottawa rule.  However,
given what I have explained we are not ready to join a similar consensus on used tires.  We
maintain our original position for a uniform rule on used tires of 4012.20 (CTSH except from
heading 40.11 (PHI)).
OPTION B :  Criteria derived from Ottawa language
36. A practical approach is necessary for these goods.  While it could be accepted as a general
matter that use, as such, does not result in substantial transformation, it is a commercial reality that the
collection and international trade of used tyres is a substantial activity.  The tracking of the original
countries of manufacture of such collected tyres poses an insurmountable burden for traders and
Customs Administrations.  Given that all goods mu st have origin assigned to them, a reasonable
approach is that the origin of used tyres should be the country in which the goods were last collected
and packed for shipment.  (EC, US, NZ, MEX, CH, IND).
OPTION C :  Split subheading to use both tariff criteria and Ottawa criteria
37. The principle that use as such does not result in substantial transformation should be reflected
in the rules of origin in general and in the origin  criteria for used tyres in particular.  The key
consideration is that two quite different categories of goods are classified in the same subheading.
Bulk, unsorted used tyres have no remaining utility in the country of original use.  The collection of
these used tyres in bulk, unsorted and showing appreciable wear, should result in the conferral of
origin in accordance with the Ottawa principles for scrap and waste, which are derived from the
definitions of wholly obtained goods.  For other used tyres, i.e., not in bulk, probably sorted accordingto their remaining utility as tyres for specific vehicles, it is appropriate that the country of origin
should be the country in which they were originally manufactured, i.e., that the use, as such, of these
goods does not confer origin.  For these latter goods a tariff-based origin criterion is suitable to
indicate that their country of origin remains their country of original manufacture.  It is proposed,
therefore, that the subheading be divided into thes e two categories of used tyres and that different
origin criteria be laid down for each.  (CAN)(JPN)
RELEVANT HS CODES
4012.20
ISSUE NO.13  :  OBTAINING SOLID OR CUSHION TYRES, INTERCHANGEABLE
TYRE TREADS AND TYRE FLAPS FROM RETREAD TYRES OR USED PNEUMATIC TYRES
OPTION A: YesG/RO/27/Add.1
Page 160
38. Obtaining products of subheading 4012.90 from retreaded tyres (subheading 4012.10) or used
pneumatic tyres (subheading 4012.20) is considered substantial transformation.  For the products of
subheading 4012.90, the origin rules proposed is :
“CTSH” . (CAN)OPTION B: No39. Obtaining products of subheading 4012.90 from retread tyres or used pneumatic tyres is not
considered substantial transformation.  In order to claim origin, the products must be made frommaterials classified in other headings.  The origin rule proposed is :
“CTH”. (JPN) (US) (NZ) (EC)(MEX)(SEN)(NOR)RELEVANT HS CODES
4012.90G/RO/27/Add.1
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RULES OF ORIGIN RELATING TO UNRESOLVED ISSUES SUBMITTED BY THE
TECHNICAL COMMITTEE ON RULES OF ORIGIN FOR DECISION BY THE COMMITTEE
ON RULES OF ORIGIN;
AGREED RULES OF ORIGIN SUBMITTED BY THE TECHNICAL COMMITTEE ON
RULES OF ORIGIN FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN -
DESIGNATED AS “BASKET 1”;
RULES OF ORIGIN RETAINED BY THE TECHNICAL COMMITTEE ON RULES OF
ORIGIN FOR FURTHER DISCUSSION - DESIGNATED AS “BASKET 2”.G/RO/27/Add.1
Page 162
CHAPTER 39
Chapter Notes
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is cons idered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architectur e decisions on the best way to present th ese general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION  Paragraph (a): Basket 1, Basket 2 for bracketed text
Paragraph (b): Submitted to CRO - Issue n° 1
(a) A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by bre aking intramolecular
bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water; or3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.G/RO/27/Add.1
Page 163[This definition comprises all types of polymerization reactions and chemical modification of polymers, including cross-linking  by hardener/cross-linking
agents and irradiation. (EC)]
(b) [The products are considered to have undergone a chemical reaction only if more than 30% by weight of the monomer units in the total polymer
content have undergone a modification which results in the breaking of the bonds of the appendages to the main polymer chain an d by forming new
intramolecular bonds or by altering the spatial arrangement of the atoms of the appendages.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;2) the elimination of solvents including solvent water; or
3) the addition or elimination of water of crystallization.
(This rule applies to headings 39.01- 39.13.) (CAN)]
2. MIXTURES AND BLENDS  Submitted to CRO - Issue n° 2; Issue n° 5 for Chapters 28-38
(a) [The deliberate and proportionally controlled mixing or blending including dispersing of materials [other than the addition of diluents only] to
conform to predetermined specifications which results in the production of a good having physical or chemical characteristics w hich are relevant to
the purposes or uses of the good and are different from the input materials is to be considered to be origin conferring.]
(b) [The deliberate and proportionally controlled mixing or blendi ng of polymers, which results in the production of a polymer b lend having physical
and/or chemical characteristics different from the individual constituents, is considered to be origin conferring.  (Headings 3 9.01-39.15)
This definition comprises polymer compounding and the use of recycled polymers. (EC)]
(c) [The deliberate and proportionally controlled mixing or blendi ng of materials other than only the addition of solvents or di luents, to conform to
predetermined specifications which results in the production of a good having performance characteristics which are relevant to  the purposes or
uses of the good and are different from those of the input materials, provided that no more than 60 percent by weight of the to tal polymeric
component in the finished good originates from a country other than the country where the blending occurred.  (CAN)]
3. PURIFICATION  Basket 1, Basket 2 for bracketed texts
Purification is considered to be origin conferring prov ided that one of the following criteria is satisfied :G/RO/27/Add.1
Page 164
(a) purification of a good resulting in the elimination of 80 percent of the content of existing impurities; or
(b) the reduction or elimination of impurities [resulting in a specified minimum level of purity] to make the good suitable for one or more of the
following applications:
i)  pharmaceutical, [medical,] cosmetic, veterinary or food grade substances;
ii)  chemical products and reagents for analytical, diagnostic or laboratory uses;
iii)  elements and components for use in in micro-electronics;
iv)  specialized optical uses;
[v)      non toxic uses for health and safety ];
vi) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);
vii) carriers used in a separation process; or
viii) nuclear grade uses.
4. CHANGE IN PARTICLE SIZE
(1) Reduction in particle size:   Basket 1; Basket 2 for bracketed texts
The deliberate and controlled reduction in particle size of a good, other than by merely crushing, resulting in a good having a  defined particle size,
defined particle size distribution or defined surface area relevant to the purposes of the resulting good and having different physical or chemical
characteristics from the input materials is considered to be origin conferring.
[Micronizing may also be effected by dissolv ing a polymer and subsequent precipitation. (EC)]
[(2) Increase in particle size:  Submitted to CRO - Issue n° 4 for Chapters 28-38
The deliberate and controlled modification in particle size of a good, other than by merely crushing, resulting in a good havin g a defined particle size,
defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have d ifferent physical or chemical
characteristics from the input materials is considered to be origin conferring. (CH)]
Note:  If Paragraph 2 is accepted by the CRO, the term “red uction” in Paragraph 1 shall be amended to “modification”. (Sec)
5. SEPARATION (headings 39.01- 39.14)  Submitted to CRO - Issue n° 7 for Chapters 28-38
Separation, by chromatography, extraction, precipitation, (refining), or specific mechanical treatments, is considered to be or igin conferring provided that
one of the following criteria is satisfied:G/RO/27/Add.1
Page 165i) obtaining goods with specific molecular weight distribution;
ii) obtaining goods with specific purity;
[iii) obtaining goods with specific odoriferous characteristics;
iv) obtaining goods with specific flavouring characteristics;] or
v)  obtaining goods suitable for specific uses..  (EC)(CH)(SG)]
6. SHAPING AND FURTHER PROCESSING ON SEMI-FINISHED ART ICLES (Headings 39.16 - 39.17 and 39.19 - 39.21)  Submitted to
CRO - Issue n° 3
[The following shaping and other processes on semi-finished articles in order to obtain finished articles are regarded as subst antial transformations:
Cold drawing, hand-fabricating thermoforming, laminating, formin g of vulcanized fibre, bonding of plastics, machining, and coat ing with an adhesive
layer.  (EC)(CH)]
7. MINIMAL OPERATIONS OR PROCESSES   Basket 2
[The following operations are not regarded as substantial transformations:
- Crystallization or recrystallization
- Change of stateG/RO/27/Add.1
Page 166
CHAPTER 39
HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
Chapter 39 Plastics and articles thereof
39.01 Polymers of ethylene, in primary forms [CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1
Issue n° 2
3901.10 -  Polyethylene having a specific gravity of
less than 0.94As indicated at the heading level.
3901.20 -   Polyethylene having a specific gravity of
0.94 or more
3901.30 -  Ethylene-vinyl acetate copolymers
3901.90 -  Other
39.02 Polymers of propylene or of other olefins,
in primary forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
3902.10 -  Polypropylene As indicated at the heading level.
3902.20 -  Polyisobutylene
3902.30 -  Propylene copolymers
3902.90 -  Other .G/RO/27/Add.1
Page 167HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
39.03 Polymers of styrene, in primary forms. [CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
-  Polystyrene : As indicated at the heading level.
3903.11 --  Expansible
3903.19 --  Other
3903.20 -  Styrene-acrylonitrile (SAN) copolymers
3903.30 -  Acrylonitrile-butadiene-styrene (ABS)
copolymers
3903.90 -  Other
39.04 Polymers of vinyl chloride or of other
halogenated olefins, in primary forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1
Issue n° 2
3904.10 -  Polyvinyl chloride, not mixed with any
other substancesAs indicated at the heading level.
-  Other polyvinyl chloride :
3904.21 --  Non-plasticised
3904.22 --  Plasticised
3904.30 -  Vinyl chloride-vinyl acetate copolymers
3904.40 -  Other vinyl chloride copolymers
3904.50 -  Vinylidene chloride polymersG/RO/27/Add.1
Page 168
HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
-  Fluoro-polymers :
3904.61 --  Polytetrafluoroethylene
3904.69 --  Other
3904.90 -  Other
39.05 Polymers of vinyl acetate or of other vinyl
esters, in primary forms; other vinyl
polymers in primary forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1
Issue n° 2
-  Polyvinyl acetate : As indicated at the heading level.
3905.12 --  In aqueous dispersion
3905.19 --  Other
-  Vinyl acetate copolymers :
3905.21 --  In aqueous dispersion
3905.29 --  Other
Other
3905.30 -  Polyvinyl alcohol, whether or not containing
unhydrolysed acetate groups
-  Other :
3905.91 --  Copolymers
3905.99 --  OtherG/RO/27/Add.1
Page 169HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
39.06 Acrylic polymers in primary forms. [CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
3906.10 -  Polymethyl methacrylate As indicated at the heading level.
3906.90 -  Other
39.07 Polyacetals, other po lyethers and epoxide
resins, in primary forms; polycarbonates,alkyd resins, polyallyl esters and other
polyesters, in primary forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
3907.10 -  Polyacetals As indicated at the heading level.
3907.20 -  Other polyethers
3907.30 -  Epoxide resins
3907.40 -  Polycarbonates
3907.50 -  Alkyd resins
3907.60 -  Polyethylene terephthalate
-  Other polyesters :
3907.91 --  Unsaturated
3907.99 --  OtherG/RO/27/Add.1
Page 170
HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
39.08 Polyamides in primary forms. [CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
3908.10 - Polyamide-6, -11, -12, -6-,6, -6,9, -6,10 or -
6,12As indicated at the heading level.
3908.90 -  Other
39.09 Amino-resins, phenolic resins and
polyurethanes, in primary forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
3909.10 -  Urea resins; thiourea resins As indicated at the heading level.
3909.20 -  Melamine resins
3909.30 -  Other amino-resins
3909.40 -  Phenolic resins
3909.50 -  Polyurethanes
39.10 Silicones in primary forms [CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2G/RO/27/Add.1
Page 171HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
39.11 Petroleum resins, coumarone-indene resins,
polyterpenes, polysulphides, polysulphonesand other products specified in Note 3 tothis Chapter, not elsewhere specified or
included, in primary forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
3911.10 -  Petroleum resins, coumarone, indene or
coumarone-indene resins and polyterpenesAs indicated at the heading level.
3911.90 -  Other
39.12 Cellulose and its chemical derivatives, not
elsewhere specified or included, in primary
forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
-  Cellulose acetates : As indicated at the heading level.
3912.11 --  Non-plasticised
3912.12 --  Plasticised
3912.20 -  Cellulose nitrates (including collodions)
-  Cellulose ethers :
3912.31 --  Carboxymethylcellulose and its salts
3912.39 --  Other
3912.90 -  OtherG/RO/27/Add.1
Page 172
HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
39.13 Natural polymers (for example, alginic
acid) and modified natural polymers (forexample, hardened proteins, chemicalderivatives of na tural rubber), not
elsewhere specified or included, in primary
forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
3913.10 -  Alginic acid, its salts and esters As indicated at the heading level.
3913.90 -  Other
39.14 Ion-exchangers based on polymers of
headings Nos. 39.01 to 39.13, in primary
forms.[CTSH or Chapter Rules (SG)]
[CTH or Chapter Rules (JPN)(EC)(BRA)
(US)]
[CC or Chapter Rules (CAN) ]Submitted to CRO for Decision
Issue n° 1Issue n° 2
39.15 Waste, parings and scrap of plastics. The origin of the goods shall be the country in
which the waste and scrap of this heading iscollected or derived from manufacturing orprocessing operations or from consumption,
[or Chapter Rule on recycling of waste and
scrap. (EC)]Basket 1
Basket 2 for the bracketed text.
3915.10 -  Of polymers of ethylene As indicated at the heading level.
3915.20 -  Of polymers of styrene
3915.30 -  Of polymers of vinyl chloride
3915.90 -  Of other plasticsG/RO/27/Add.1
Page 173HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
39.16 Monofilament of which any cross-sectional
dimension exceeds 1 mm, rods, sticks andprofile shapes, whether or not surface-worked but not otherwise worked, of
plastics.CTH
[or Chapter Rule for forming and further
processing on semi-finished articles (EC)
CH)]
[or coating of articles of this heading with an
adhesive layer. (EC)]Submitted to CRO for Decision
Issue n° 3
3916.10 - Of polymers of ethylene As indicated at the heading level.
3916.20 - Of polymers of vinyl chloride
3916.90 - Of other plastics
39.17 Tubes, pipes and hoses, and fittings
therefor (for example, joints, elbows,flanges), of plastics.CTH
[or Chapter Rule for forming and further
processing on semi-finished articles (EC)
CH)]Submitted to CRO for Decision
Issue n° 3
3917.10 - Artificial guts (sausage casings) of hardened
protein or of cellulosic materialsAs indicated at the heading level.
- Tubes, pipes and hoses, rigid:
3917.21 -- Of polymers of ethylene
3917.22 -- Of polymers of propylene
3917.23 -- Of polymers of vinyl chloride
3917.29 -- Of other plastics
- Other tubes, pipes and hoses:
3917.31 -- Flexible tubes, pipes and hoses, having a
minimum burst pressure of 27.6 MPaG/RO/27/Add.1
Page 174
HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
3917.32 -- Other, not reinforced or otherwise combined
with other materials, without fittingsAs indicated at the heading level.
3917.33 -- Other, not reinforced or otherwise combined
with other materials, with fittings
3917.39 -- Other
3917.40 - Fittings
39.18 Floor coverings of plastics, whether or not
self-adhesive, in rolls or in the form of tiles;
wall or ceiling coverings of plastics, asdefined in Note 9 to this Chapter.CTH Basket 1
3918.10 - Of polymers of vinyl chloride As indicated at the heading level.
3918.90 - Of other plastics
39.19 Self-adhesive plates, sheets, film, foil, tape,
strip and other flat shapes, of plastics,
whether or not in rolls.CTH
[or a change within the heading to reinforced,
laminated or supported material, provided
supplementary criteria are satisfied (US)]
[or Chapter Rule for forming and further
processing on semi-finished articles (EC)CH)]Submitted to CRO for Decision
Issue n° 3
3919.10 -  In rolls of a width not exceeding 20 cm As indicated at the heading level.
3919.90 -  OtherG/RO/27/Add.1
Page 175HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
39.20 Other plates, sheets, film, foil and strip, of
plastics, non-cellula r and not reinforced,
laminated, supported or similarly combined
with other materials.CTH
[or change within this heading following the
vacuum deposition of metal on the surface of
plastics (EC)]
[or Chapter Rule for forming and further
processing on semi-finished articles (EC)
CH)]Submitted to CRO for Decision
Issue n° 3Issue n° 4
3920.10 - Of polymers of ethylene As indicated at the heading level
3920.20 - Of polymer of propylene
3920.30 - Of polymers of styrene
- Of polymers of vinyl chloride:
3920.41 -- Rigid
3920.42 -- Flexible
- Of acrylic polymers:
3920.51 -- Of polymethyl methacrylate
3920.59 -- Other
- Of polycarbonates, alkyd resins, polyallyl
esters or other polyesters:
3920.61 -- Of polycarbonates
3920.62 -- Of polyethylene terephthalate
3920.63 -- Of unsaturated polyesters
3920.69 -- Of other polyesters
- Of cellulose or its chemical derivatives:G/RO/27/Add.1
Page 176
HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
3920.71 -- Of regenerated cellulose
3920.72 -- Of vulcanised fibre
3920.73 -- Of cellulose acetate
3920.79 -- Of other cellulose derivatives
- Of other plastics:
3920.91 -- Of polyvinyl butyral
3920.92 -- Of polyamides
3920.93 -- Of amino-resins
3920.94 -- Of phenolic resins
3920.99 -- Of other plastics
39.21 Other plates, sheets, film, foil and strip, of
plastics.CTH
[or a change within the heading to reinforced,
laminated or supported material, provided
supplementary criteria are satisfied (US)]
[or change within this heading following the
vacuum deposition of metal on the surface of
plastics (EC)]
[or Chapter Rule for forming and further
processing on semi-finished articles (EC)
CH)]Submitted to CRO for Decision
Issue n° 3Issue n° 4
- Cellular: As indicated at the heading level
3921.11 -- Of polymers of styrene
3921.12 -- Of polymers of vinyl chloride
3921.13 -- Of polyurethanesG/RO/27/Add.1
Page 177HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
3921.14 -- Of regenerated cellulose
3921.19 -- Of other plastics
3921.90 - Other
39.22 Baths, shower-baths, wash-basins, bidets,
lavatory pans, seats and covers, flushingcisterns and similar sanitary ware, of
plastics.CTH Basket 1
3922.10 - Baths, shower-baths and wash-basins As indicated at the heading level
3922.20 - Lavatory seats and covers
3922.90 - Other
39.23 Articles for the conv eyance or packing of
goods, of plastics; stoppers, lids, caps and
other closures, of plastics.CTH Basket 1
3923.10 - Boxes, cases, crates and similar articles As indicated at the heading level
- Sacks and bags (including cones):
3923.21 -- Of polymers of ethylene
3923.29 -- Of other plastics
3923.30 - Carboys, bottles, flasks and similar articles
3923.40 - Spools, cops, bobbins and similar supports
3923.50 -- Stoppers, lids, caps and other closures
3923.90 - Other
39.24 Tableware, kitchenware, other household
articles and toilet ar ticles, of plastics.CTH Basket 1
3924.10 - Tableware and kitchenware As indicated at the heading levelG/RO/27/Add.1
Page 178
HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
3924.90 - Other
39.25 Builders' ware of plastics, not elsewhere
specified or included.CTH
[or assembly of articles from parts or
components classified within the heading.(US) (CH) (PHI)]Submitted to CRO for Decision
Issue n° 5
3925.10 -  Reservoirs, tanks, vats and similar
containers, of a capacity exceeding 300 lAs indicated at the heading level.
3925.20 -  Doors, windows and their frames and
thresholds for doors
3925.30 -  Shutters, blinds (including Venetian blinds)
and similar articles and parts thereof
3925.90 -  Other
39.26 Other articles of plas tics and articles of
other materials of headings Nos. 39.01 to
39.14.CTH
[or assembly of articles from parts or
components classified within the heading.
(US) (PHI)]
[for subheading 3926.20, CTH or change
within this subheading following complete
making-up (EC)]Submitted to CRO for Decision
Issue n° 5
The origin criterion for goods of
3926.20 is to be laid down in
accordance with the CRO decision onthe origin criterion for assembled or
made up textile apparel.
3926.10 - Office or school supplies As indicated at the heading level.
3926.20 - Articles of apparel and clothing accessories
including gloves)
3926.30 - Fittings for furniture, coachwork or the likeG/RO/27/Add.1
Page 179HS Code Number Description of Goods Origin Criteria Notes Comments
AB CDE
3926.40 - Satuettes and other ornamental articles
3926.90 - OtherG/RO/27/Add.1
Page 180
CHAPTER 40
Chapter Notes
preamble  Basket 2
[ Notwithstanding the rules provided for each tariff heading,  the following general rules apply to products of Chapter __:
The following operations are regarded as substantial:  (EC)]
[ When the product specific rules (outlined in the matrix) are not satisfied, the following general rules apply to the goods of  this Chapter and are
considered as origin conferring in the country where the process undertaken to the goods of this Chapter satisfies these rules.  (CAN)]
[ In addition to the product-specific rules in the matrix, the fo llowing general rules apply to goods of Chapter __.  When a pr ocess undertaken in a country
satisfies any of these rules the resulting good is considered as having origin in that country: (Sec. )]
note:   the operative phrase “is considered origin conferring” in the group of general rules which provide positive origin crit eria might be adjusted or
deleted  in accordance with later architectur e decisions on the best way to present th ese general rules.  Any such change(s) wo uld be understood as
relating to presentation only; no change in the substance of the origin criteria is contemplated.
1.  CHEMICAL REACTION   Basket 1
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds
and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical  reactions for the purposes of this definition:
1) dissolving in water or other solvents;
2) the elimination of solvents including solvent water; or
3) the addition or elimination of water of crystallization
A chemical reaction as defined above is to be considered origin conferring.G/RO/27/Add.1
Page 1812. MIXTURES AND BLENDS  Basket 2 for Scope; Submitted to CRO - Issue n° 5 for Chapters28-38; Issue n° 6
[For the purposes of headings 40.01, 40.02, 40.03 and 40.05], the deliberate and proportionally controlled mixing or blending ( including
dispersing) of materials [other than the addition of diluents on ly] to conform to predetermined specifications which results in  the production of a good
having physical or chemical characteristics which are relevant to  the purposes or uses of the good and are different from the i nput materials is to be
considered to be origin conferring [ provided that no more th an 60 percent by weight of the total polymeric component in the fi nished good originates
from a country other than the country where the blending occurred.  (CAN)]G/RO/27/Add.1
Page 182
CHAPTER 40
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
Chapter 40 Rubber a nd articles thereof
40.01 Natural rubber, ba lata, gutta-percha,
guayule, chicle and similar natural gums, in
primary forms or in plates, sheets or strip.Proposals as specified at the  subheading level
4001.10 -  Natural rubber latex, whether or not pre-
vulcanisedThe country origin of origin of the goods of this
subheading shall be the country in which thegoods are obtained in their natural or
unprocessed state.Basket 1
-  Natural rubber in other forms :
4001.21 --  Smoked sheets [CTSH (JPN)  (CAN)
(MEX)(US)(NZ)(IND)(SG) (KOR)]Submitted to CRO for Decision
[The country of origin of the good of this
subheading shall be the country in which thegoods are obtained in their natural or
unprocessed state (EC)]Issue n° 7
4001.22 --  Technically specified natural rubber (TSNR) [CTSH (JPN)  (CAN)
(MEX)(US)(NZ)(IND)(SG) (KOR)]Submitted to CRO for Decision
[The country of origin of the goods of this
subheading shall be the country in which thegoods are obtained in their natural or
unprocessed state (EC)]Issue n° 7
4001.29 --  Other [CTSH (JPN)  (CAN)
(MEX)(US)(NZ)(IND)(SG) (KOR)]Submitted to CRO for DecisionG/RO/27/Add.1
Page 183HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
[The origin of the goods shall be the country in
which the goods of this heading are obtained in
their natural or unprocessed state (EC) ]Issue n° 7
4001.30 -  Balata, gutta-percha, guayule, chicle and
similar natural gumsThe origin of the goods shall be the country in
which the goods of this heading are obtained in
their natural or unprocessed stateBasket 1
40.02 Synthetic rubber and factice derived from
oils, in primary forms or in plates, sheets or
strip; mixtures of any product of heading No
40.01 with any product of this heading, inprimary forms or in plates, sheets or strip.As specified at the subheading level
-  Styrene-butadiene rubber (SBR);
carboxylated styrene-butadiene rubber
(XSBR) :
4002.11 --  Latex CTH Basket 1
4002.19 --  Other [CTH (CAN)(MEX)(US) (NZ) (SG)(EC)]
[ CTH; orChange to plates, sheets or strip of this
subheading from latex of the same subheading(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8
4002.20 -  Butadiene rubber (BR) [CTH(CAN)(MEX)(US) (NZ) (SG)(EC)]
[ CTH; or
Change to plates, sheets or strip of this
subheading from latex of the same subheading(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8
-  Isobutene-isoprene (butyl) rubber (IIR); halo-
isobutene-isoprene rubber (CIIR or BIIR) :G/RO/27/Add.1
Page 184
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
4002.31 --  Isobutene-isoprene (butyl) rubber (IIR) [CTH (CAN)(MEX)(US) (NZ)(SG)(EC)]
[CTH; or
Change to plates, sheets or strip of this
subheading from latex of the same subheading(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8
4002.39 --  Other [CTH (CAN)(MEX)(US) (NZ) (SG)(EC)]
[ CTH orChange to plates, sheets or strip of this
subheading from latex of the same subheading
(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8
- Chloroprene (chlorobutadiene) rubber (CR) :
4002.41 --  Latex CTH Basket 1
4002.49 --  Other [CTH (CAN)(MEX)(US) (NZ) (SG)(EC)]
[ CTH; or
Change to plates, sheets or strip of this
subheading from latex of the same subheading(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8
-  Acrylonitrile-butadiene rubber (NBR) :
4002.51 --  Latex CTH Basket 1
4002.59 --  Other [CTH (CAN)(MEX)(US) (NZ) (SG)(EC)]
[ CTH; orChange to plates, sheets or strip of this
subheading from latex of the same subheading(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8G/RO/27/Add.1
Page 185HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
4002.60 -  Isoprene rubber (IR) [CTH (CAN)(MEX)(US) (NZ) (SG)(EC)]
[ CTH; or
Change to plates, sheets or strip of this
subheading from latex of the same subheading(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8
4002.70 -  Ethylene-propylene-non-conjugated diene
rubber (EPDM)[CTH (CAN)(MEX)(US) (NZ) (SG)(EC)]
[ CTH; orChange to plates, sheets or strip of this
subheading from latex of the same subheading
(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8
4002.80 -  Mixtures of any product of heading
No. 40.01 with any product of this headingCTH, except from heading 40.01 Basket 1
-  Other :
4002.91 --  Latex CTH Basket 1
4002.99 --  Other [CTH (CAN)(MEX)(US) (NZ) (SG)(EC)]
[ CTH or
Change to plates, sheets or strip of this
subheading from latex of the same subheading(JPN) (KOR)]Submitted to CRO for decision
Issue n° 8
40.03 Reclaimed rubber in primary forms or in
plates, sheets or strip.CTH Basket 1
40.04 Waste, parings and s crap of rubber (other
than hard rubber) and powders andgranules obtained therefrom.The origin of the goods shall be the country in
which the rubber waste of this heading isderived or collected from manufacturing or
processing operations or from consumptionBasket 1G/RO/27/Add.1
Page 186
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
40.05 Compounded rubber, unvulcanised, in
primary forms or in plates, sheets or strip.[CTH (JPN) (US) (NZ) (EC) (MEX) (CAN)] Submitted to CRO for decision
Issue n° 9
[CTSH (CH) (KOR)]
4005.10 -  Compounded with carbon black or silica As specified for the heading
4005.20 -  Solutions; dispersions other than those of
subheading No. 4005.10
-  Other :
4005.91 --  Plates, sheets and strip
4005.99 --  Other
40.06 Other forms (for example, rods, tubes and
profile shapes) and articles (for example,
discs and rings), of unvulcanised rubber.As specified for the subheadings
4006.10 -  "Camel-back" strips for retreading rubber
tyres[CTH (JPN) (NZ) (EC)] Submitted to CRO for decision
Issue n° 10
[CTSH (US) (MEX)]
[CTH, except from heading  40.05; orA change to this heading from heading 40.05,
provided  that one or more supplementaryrequirement(s) , as the case may be, is/are met
(CAN)]
4006.90 -  Other [CTH (NZ) (EC) (JPN)] Submitted to CRO for decision
Issue n° 10G/RO/27/Add.1
Page 187HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
[CTH, except from heading 40.05; or
A change to this heading from heading 40.05,
provided  that one or more supplementaryrequirement(s) , as the case may be, is/are met
(CAN)]
[As specified for split subheading (US)  (MEX) ]
[ex 4006.90(a) - Rods, tubes and other profile shapes (US) CTSHS (US) (MEX) As indicated at heading level
ex 4006.90(b) - Other (US) CTSHS (US) (MEX)]
40.07 Vulcanised rubber thread and cord. CTH Basket 1
40.08 Plates, sheets, strip, rods and profile shapes,
of vulcanised rubb er other than hard
rubber.[CTH (JPN) (CAN)(MEX) (NZ) SG) (EC)]
[CTSH (CH)]Submitted to CRO for decision
Issue n° 11
- Of cellular rubber : As indicated at heading level
4008.11 -- Plates,sheets and strip
4008.19 -- Other
- Of non-cellular rubber:
4008.21 -- Plates,sheets and strip
4008.29 -- Other
40.09 Tubes, pipes and hoses, of vulcanised rubber
other than hard rubb er, with or without
their fittings (for example, joints, elbows,
flanges).CTH Basket 1G/RO/27/Add.1
Page 188
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
40.10 Conveyor or transmissi on belts or belting, of
vulcanised rubber.CTH Basket 1
40.11 New pneumatic tyres, of rubber. CTH Basket 1
40.12 Retreaded or used pneumatic tyres of
rubber; solid or cushion tyres,interchangeable tyre trea ds and tyre flaps, of
rubber.As specified for subheadings
4012.10 -  Retreaded tyres CTSH Basket 1
4012.20 -  Used pneumatic tyres [The country of origin of the goods of this
subheading is the country in which these goodswere last collected and packed for shipment
(EC) (US) (NZ) (CH) (IND)]Submitted to CRO for decision
Issue n° 12
[CTSH except from heading 40.11 (PHI)][as indicated at the split subheading level
(CAN)(JPN]
[ex 4012.20(a) --   Showing signs of appreciable use and being
presented (unsorted) in bulk or in bulk
packingsThe country of origin of the goods of this split
subheading is the country in which these goodswere last collected and packed for shipment
(CAN) (JPN)Submitted to CRO for decision
ex 4012.20(b) --   Other CTH, except from heading 40.11 (CAN) (JPN)]
4012.90 -  Other [CTH (JPN) (US) (NZ) (EC) (MEX) (SEN)
(NOR)]Submitted to CRO for decision
[CTSH (CAN)] Issue n° 13
40.13 Inner tubes, of rubber. CTH Basket 1G/RO/27/Add.1
Page 189HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
40.14 Hygienic or pharmaceutical articles
(including teats), of vulcanised rubber otherthan hard rubber, with or without fittings of
hard rubber.CTH Basket 1
40.15 Articles of apparel a nd clothing accessories
(including gloves), for all purposes, of
vulcanised rubber oth er than hard rubber.CTH Basket 1
40.16 Other articles of vu lcanised rubber other
than hard rubber.CTH Basket 1
40.17 Hard rubber (for exampl e, ebonite) in all
forms, including waste and scrap; articles ofhard rubber.As indicated at split heading level
ex 40.17(a) Slabs, blocks, plates, sheets, strips, rods, profile
shapes,tubes, pipes and hosesCTH Basket 1
ex 40.17 (b) Waste and Scrap The origin of the goods shall be the country in
which the waste or scrap of this split heading iscollected or derived from manufacturing or
processing operations or from consumptionBasket 1
ex 40.17 (c) Other CTHS Basket 1G/RO/27/Add.1
Page 190
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 ot her 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 subheading or from any other
subheading of this heading is excluded.)G/RO/27/Add.1
Page 191
WCO doc. 42.633
UNRESOLVED ISSUES FOR DECISION BY THE
COMMITTEE ON RULES OF ORIGIN
______________________________
AGREED RULES OF ORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN
(DESIGNATED AS BASKET 1 IN THE ANNEX)
______________________________________
CHAPTERS 44 THROUGH 49
SECOND REFERRAL
This document reproduces unresolved issues (N°s 1-5) which were previously submitted to the Committee on
Rules of Origin in referral Doc. 41.839.
The Committee on Rules of Origin is invited to decide whether the products resulting from processes described
below have undergone their last substantial transformation.G/RO/27/Add.1
Page 192
ISSUES FOR DECISION
ISSUE NO. 1 : PLANING, SANDING, FINGER OR END-JOINTING :  OF WOOD SAWN
LENGTHWISE, SLICED OR PEELED; OF VENEER SHEETS AND OTHER
WOODS SAWN LENGTHWISE, SLICED OR PEELED; OF CONTINUOUSLY
SHAPED WOOD; OF PARTICLE BOARD; OR OF FIBREBOARD
OPTION A
1. These operations taken individually result in new products having different commercial uses.
the importance of the operations is indicated by the attention given to them in the explanatory notes to
the harmonized system.
OPTION B
2. These are minimal operations which do not change the character of the woods upon which
they are carried out.  when performed, they are most often part of the milling process, and there is
little economic justification for performing the operations separately.  problems of administration
arise in connection with defining the extent of sanding, planing, joining which would be originconferring.  as presented, the proposal is open to the interpretation that, for example, sanding
operations undertaken in one country and subsequently  in another would result in two changes in the
country of origin of the good.  finger-jointing is not undertaken for veneer sheets, particle board or
fibreboard.
RELEVANT HS CODE NUMBERS:
44.07 -  Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-
jointed, of a thickness exceeding 6mm;
44.08 - Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn
lengthwise, sliced or peeled, whether or not pl aned, sanded or finger-jointed, of a thickness
not exceeding 6mm;
44.09 - Wood (including strips and friezes for parquet flooring, not assembled), continuously shaped
(tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like)
along any of its edges or faces, whether or not planed, sanded or finger-jointed;
44.10 - Particle board and similar board of wood or other ligneous materials, whether or not
agglomerated with resins or other organic binding substances;
44.11 - Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other
organic substances
++++++++++
ISSUE NO.
 2 : BEADING OR MOULDING OF: CONTINUOUSLY SHAPED WOOD;
PARTICLE BOARD; FIBREBOARD; PLYWOOD; DENSIFIED WOOD OR
BUILDERS’ JOINERYG/RO/27/Add.1
Page 193
OPTION A:
3. Beading or moulding give these woods new characteristics which qualify them as new
products having distinct commercial uses and should be considered as substantial transformation of
the input materials.
OPTION B:
4. Beading or moulding of the input materials are minimal operations which do not change their
essential commercial character.  it is not appropriate to treat these operations differently from theother surface-working which is performed on woods of the relevant headings and which result in no
changes of headings.
RELEVANT HS CODE NUMBERS:
44.08 - Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn
lengthwise, sliced or peeled, whether or not pl aned, sanded or finger-jointed, of a thickness
not exceeding 6mm;
44.09 - Wood (including strips and friezes for parquet flooring, not assembled), continuously shaped
(tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like)
along any of its edges or faces, whether or not planed, sanded or finger-jointed;
44.10 - Particle board and similar board of wood or other ligneous materials, whether or not
agglomerated with resins or other organic binding substances;
44.11 - Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other
organic substances;
44.12 - Plywood, veneered panels and similar laminated wood;44.13 - Densified wood, in blocks, plates strips or profile shapes;44.18 - Builders’ joinery and carpentry of wood, incl uding cellular wood panels, assembled parquet
panels, shingles and shakes.
+++++++++++
ISSUE NO. 3 : LAMINATION OR REINFORCEMENT BY THE ADDITION OF LAYERS OF
WOOD, PAPER, METAL OR OTHER MATERIALS, WITHOUT CHANGE OF
TARIFF CLASSIFICATION
OPTION A:5. Lamination or reinforcement, by adding new properties such as increased tensile strength,
substantially transform the input materials
OPTION BG/RO/27/Add.1
Page 194
6. If the lamination or reinforcement have not been sufficient to result in a change in the tariff
classification of the input woods, this indicates no si gnficant change in their characteristics and that
there has not been substantial transformation.
RELEVANT HS CODE NUMBERS:
44.08 - Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn
lengthwise, sliced or peeled, whether or not pl aned, sanded or finger-jointed, of a thickness
not exceeding 6mm;
44.10 - Particle board and similar board of wood or other ligneous materials, whether or not
agglomerated with resins or other organic binding substances;
44.11 - Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other
organic substances;
44.12 - Plywood, veneered panels and similar laminated wood.
++++++++++
ISSUE NO. 4 : SURFACE-WORKING OF PLYWOOD BY MECHANICAL WORKING OR
SURFACE-COVERING
OPTION A:
7. Surface-worked woods are mechanically work ed by grooving, perforating or embossing or
are products covered or coated with other materials such as sheets of wood, plastics, paper, fabric,
base metal or paint.  they are different from th e input woods in terms of characteristics such as
appearance and durability.  because the uses of surface-worked woods are determined largely by their
type of surface, the addition of such surfaces should be considered substantial transformation.  the
following processes are not considered sufficient to confer origin: processes in which the edges of
woods are grooved only in a straight line; proce sses in which one side of the wood is not wholly
covered or decorated; and processes in which the woods are covered by transparent varnishes such as
lacquers.
OPTION B:
8. Mechanical working or surface-covering of plywood does not result in any change in the
character of the good as plywood.  these are decorative or ancillary processes which should not be
considered to result in substantial transformation.
RELEVANT HS CODE NUMBERS:
44.12 - Plywood, veneered panels and similar laminated wood.
++++++++++G/RO/27/Add.1
Page 195
ISSUE NO. 5 : COATING OF PAPER IN ROLLS OR SHEETS WITH KAOLIN OR OTHER
INORGANIC SUBSTANCES
OPTION A:
9. Origin should be conferred for coating with in organic mineral coverings like kaolin as it is to
be conferred for other coating operations.  coat ing with inorganic minerals makes the paper or
paperboard suitable for graphic (printing, writing) uses by creating a brighter finish with improved ink
reception.
OPTION B:
10. Coating paper stock with kaolin does not result in substantial transformation.
RELEVANT HS CODE NUMBER:
48.10 - Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic
substances, with or without a binder, and wi th no other coating, whether or not surface-
coloured, surface-decorated or printed, in rolls or sheets.
REFERENCES :
Doc. 41.373 (Secretariat’s list of Basket 2 issues for Chapters 44-46)
Doc. 41.374 (Secretariat’s list of Basket 2 issues for Chapters 47-49)
Doc. 41.489 (Secretariat’s working document for Basket 2 examination)Doc. 40.245, Annexes C/1, C/2, D/1, D/2 (Report of the 4th Session)
Doc. 41.438 (Submission by AUS)
Doc. 41.457 (Submission by JPN)
Doc. 41.504 (Submission by SG)
Doc. 41.649 (Submission by US)
++++++++++
ISSUE No. 6 :  ASSEMBLY OF WOODEN PICTURE FRAMES OF HEADING 44.14 OR
PACKING CASES, BOXES, PALLETS, ETC. OF HEADING 44.15 FROM
BOARDS CUT TO LENGTH
OPTION A: Yes
11. The assembly of picture frames of heading 44.14, or of packing cases, pallets, etc. of
heading 44.15 from boards cut to size should be considered to result in substantial transformation.
even if the starting materials are boards cut to length, the assembly generally may be considered
complex.  the starting materials are goods of another heading (generally, 44.09), and the furtherworking and assembly to produce frames and packing cases results in substantial transformation.  a
rule of change in tariff heading is generally suffic ient to express the substantial transformations which
take place.  the only exception would be if the change to these tariff classifications from boards cut to
length occurs solely by reason of the application of gir 2(a) of the harmonized system with respect toG/RO/27/Add.1
Page 196
collections of boards that are presented as unassembled articles of these headings, and there is no
assembly associated with the change of tariff classification.
The rule should be (US, CAN, THAI):
♦ CTH
OPTION B: No
12. The assembly of picture frames or packing cases, pallets, etc. from boards cut to size does not
result in substantial transformation of the input boards.  the cutting to appropriate length is the
principal working required to produce these goods, and the further assembly does not substantially
transform the boards.
The rule should be (EC, PHI):
♦ CTH, except from lengths of heading 44.09
RELEVANT HS CODES:
44.14, 44.15
REFERENCES:
42.306
++++++++++
ISSUE No 7 :  ASSEMBLY OF CASKS, BARRELS, VATS TUBS AND OTHER COOPERS’
PRODUCTS FROM PARTS (PRINCIPALLY, STAVES)
OPTION A : Yes
13. The assembly of coopers’ wares from parts classified in the same heading should be
considered to result in substantial transformation.  such assembly of coopers’ goods from parts
(essentially, staves) is more complex than the assembly of frames of heading 44.14, requires more
parts, and results in substantial transformation.
The rule should be (EC, PHI):
♦ CTHS
OPTION B : No
14. While the assembly of cooper’s goods using input woods from outside the heading is
substantial, the change within the heading from parts to assembled goods is not.  this is because these
goods are susceptible to re-use and are frequently shipped disassembled for ease of transport.  it is themanufacture of the parts which confers origin, and not their subsequent assembly or reassembly.
The rule should be (US, CAN, THAI):
♦ CTH
RELEVANT HS CODES:
44.16
REFERENCES:
42.306G/RO/27/Add.1
Page 197
++++++++++
ISSUE No. 8 : BLEACHING OR SEMI-BLEACHING OF PULPOPTION A: Yes
15. Semi-bleaching or bleaching of unbleached pulp are complex chemical processes which
introduce characteristics into the final paper products essential to their intended uses.  for example,
bleaching is undertaken to impart brightness or to prepare the pulp for use in food packaging
applications.  the type or extent of bleaching thus determine the uses to which the pulp may be put andresults in new pulp products.
The rule should be:
♦ CTHS or CTSH, depending upon the heading, to reflect the change from  unbleached to bleached
or semi-bleached pulp (US, THAI)
 
♦ Same as above, and also CTSH for subheadings 4703.11, 47.03.19, 47.04.11 and 4704.19 to
recognize the substantial transformation which takes place as a result of the mixing of coniferous
and non-coniferous and bleached and semi-bleached pulps. (CAN)
OPTION B: No16. Semi-bleaching or bleaching do not change the nature of the products as pulp and thus should
not be taken into account in determining whether substantial transformation takes place.
The rule should be (AUS, PHI):
♦ CTH
RELEVANT HS CODES:
47.01 through 47.06
++++++++++
ISSUE No. 9 :  PRODUCTION OF CORRUGATED PAPER AND PAPERBOARD USING
OTHER PAPER OR PAPERBOARD OF CHAPTER 48
OPTION A : Yes
17. Substantial transformation takes place as a result of the corrugation of paper or paperboard in
rolls or sheets to produce corrugated paper or paperboard in rolls or sheets. corrugating creates a newand different paper with specific uses related to its new properties.  for example, kraft paper - widely
used for its tensile strength (resistance to tearing or stretching forces) - is corrugated to produce a
product that is used for its structural strength (resistance to crushing forces).
The rule should be (US, CAN, JPN, THAI):
♦ CTHG/RO/27/Add.1
Page 198
OPTION B: No
18. The fabrication of corrugated paper and paperboard from paper and paperboard of chapter 48
cannot be considered as a substantial transformation.  even with gluing and layering to produce liner
paper and paperboard there is no change in the essential characteristic of the goods as paper and there
is no substantial transformation.
The rule should be (AUS, PHI, EC):
♦ CTH, except from the headings of Chapter 48
RELEVANT HS CODES:
4808.10
++++++++++
ISSUE No. 10 : PRODUCING CREPED, CRINK LED, EMBOSSED OR PERFORATED PAPER
OR PAPERBOARD, IN ROLLS, USING PAPER OR PAPERBOARD, IN
ROLLS, OF CHAPTER 48
OPTION A: Yes
19. The crinkling, creping, embossing or perfora ting of paper in rolls results in substantial
transformation.   this results in products having new characteristics and uses and should be treated as
origin conferring.  for example, crinkled or creped papers are used in packaging applications which
require high elasticity.
The rule should be (JPN, THAI):
♦ CTH
OPTION B:  No
20. These operations do not necessarily change the uses of a particular paper or paperboard stock.
they are largely decorative measures and should not confer origin.  no combination of crinkling,creping, embossing or perforating should be considered to result in substantial transformation.
The rule should be (AUS, US, PHI):
♦ CTH, except from the headings of Chapter 48
RELEVANT HS CODES:
4808.20, 4808.30, 4808.90
++++++++++
ISSUE No. 11 : PRODUCTION OF PRINTED BOOKS, BROCHURES, LEAFLETS AND
SIMILAR PRINTED MATTER USING PRINTED MATERIALS CLASSIFIED
IN THE SAME HEADINGG/RO/27/Add.1
Page 199
OPTION A : Yes
21. The fabrication of books from other printed matter classified also in heading 49.01 should be
considered to result in substantial transformation. the other printed matter which would comprise the
materials for the fabrication of books would include : printed sheets comprising the whole or a part of
the complete work and designed for binding; brochures, pamphlets and leaflets; and other textual
matter including collections of printed reproductions of pictures, drawings, etc. suitable for binding.
The rule should be (EC, THAI)
♦ CTH or change within heading 49.01
OPTION B: No
22. Substantial transformation does not take place when printed matter of heading 49.01 is bound
to produce other printed matter of heading 49.01.
The rule should be (US, AUS, PHI, JPN, CAN):
• CTH
RELEVANT HS CODES:
49.01
RULES OF ORIGIN RELATING TO UNRESOLVED ISSUES SUBMITTED BY THE
TECHNICAL COMMITTEE ON RULES OF ORIGIN FOR DECISION BY THE COMMITTEE
ON RULES OF ORIGIN;
AGREED RULES OF ORIGIN SUBMITTED BY THE TECHNICAL COMMITTEE ON RULES
OF ORIGIN FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN -
DESIGNATED AS “BASKET 1”;
RULES OF ORIGIN RETAINED BY THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR FURTHER DISCUSSION - DESIGNATED AS “BASKET 2”.G/RO/27/Add.1
Page 200
CHAPTER 44
Chapter Notes  :
[1. For the purposes of this chapter, those rules which refer to  a change of heading or subheading shall not apply to changes wh ich result from
disassembly.
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule
of Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or su bheading. In such a case,
origin shall be determined in accordance with the Residual Rules to this chapter.
Chapter Residual Rules:
When a single country of origin cannot be determined by applying the Chapter Legal Notes and the product specific rules enumera ted in the
matrix below, origin shall be determined  in accordance with the following rules:
1. Goods assembled from a collection of parts classified as unassembled articles, by application of General Rule of Interpretati on 2(a), in
the same heading or subheading as the assembled good shall have origin in the country where the good is assembled, provided tha t none of the
unassembled components, if separately presented, would have been classifiable in the same heading or subheading as the assemble d good. The origin of
products that are assembled in more than one country is determined in accordance with Residual Rule 2.
2. Products  for which origin cannot otherwise be determined by appl ying Chapter Residual Rule 1 shall be deemed to have origina ted in the
single country that supplies the constituent materials in greatest weight in the good as presented, or if the greatest shares a re supplied equally by two or
more countries, in the single country that supplies the constitu ent material falling in the heading or subheading that occurs l ast in the nomenclature.  (US)
Basket 2]G/RO/27/Add.1
Page 201HS Code number Description 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 orparticles; sawdust and wood waste andscrap, whether or not agglomerated in logs,
briquettes, pellets or similar forms.As indicated at the subheadings level
4401.10 - Fuel w ood, in logs, in billets, in twigs, in
faggots or in similar formsCTH Basket 1
- Wood in chips or particles :
4401.21 -- Coniferous CTH Basket 1
4401.22 -- Non-coniferous CTH Basket 1
4401.30 - Sawdust and w ood waste and scrap, whether
or not agglomerated in logs, briquettes,
pellets or similar formsAs indicated at th e split subheading level
ex4401.30(a) - Agglomerated CTSHS Basket 1
ex4401.30(b)  -  Not agglomerated The country of origin of sawdust and waste and
scrap of this subheading is the country in whichthe goods are derived or collected from
manufacturing or processing operations or from
consumptionBasket 1
44.02Wood charcoal (including shell or nut
charcoal), whether or not agglomerated.As indicated at the split heading level
ex 44.02(a) - Agglomerated CTHS Basket 1
ex 44.02(b) - Non-agglomerated CTH Basket 1G/RO/27/Add.1
Page 202
HS Code number Description of goods Origin Criteria Notes Comments
AB C D E
44.03 Wood in the rough, whether or not stripped
of bark or sapwood, or roughly squared.CTH Basket 1
44.04 Hoopwood; split poles; piles, pickets and
stakes of wood, pointed but not sawnlengthwise; wooden sticks, roughly trimmedbut not turned, bent or otherwise worked,suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like;
chipwood and the like.CTH Basket 1
44.05 Wood wool; wood flour. CTH Basket 1
44.06 Railway or tramway sleepers (cross-ties) of
wood.CTH Basket 1
44.07 Wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded orfinger-jointed, of a thickness exceeding 6
mm.[CTH]
[As indicated at the split heading level ]Submitted to CRO for decision
Issue N° 1
[ex 44.07(a) - planed, sanded, or finger-jointed or end-
jointed,[CTHS
ex 44.07(b) - other CTH]
44.08 Veneer sheets and sheets for plywood
(whether or not spliced) and other woodsawn lengthwise, sliced or peeled, whether ornot planed, sanded or finger-jointed, of a
thickness not exceeding 6 mm.[CTH]
[As indicated at the split heading level ]Submitted to CRO for decision
Issue N° 1Issue N° 2
Issue N° 3
[ex 44.08(a)  -planed, sanded, finger-jointed, end-jointed or
reinforced,[CTHS
ex 44.08(b) - other CTH]G/RO/27/Add.1
Page 203HS Code number Description of goods Origin Criteria Notes Comments
AB C D E
44.09 Wood (including strips and friezes for
parquet flooring, not assembled)continuously shaped (tongued, grooved,rebated, chamfered, V -jointed, beaded,
moulded, rounded or the like) along any ofits edges or faces, whether or not planed,
sanded or finger-jointed.[CTH]
[As indicated at the split heading level ]Submitted to CRO for decision
Issue N° 1Issue N° 2
[ex 44.09(a) -  beaded, moulded , planed, sanded or finger or
end-jointed[CTHS
ex 44.09(b) - other CTH]
44.10 Particle board and similar board of wood or
other ligneous materials, whether or notagglomerated with resins or other organic
binding substances.[CTH]
[As indicated at the split heading level ]Submitted to CRO for decision
Issue N° 1
Issue N° 2
Issue N° 3
 ex44.10(a) - planed, sanded, finger or end-jointed, beaded,
moulded, laminated.or reinforced[CTHS
ex44.10(b) - other CTH]
44.11 Fibreboard of wood or other ligneous
materials, whether or not bonded with resinsor other organic substances.[CTH]
[As indicated at the split heading level ]Submitted to CRO for decision
Issue N° 1Issue N° 2
Issue N° 3
[ex 44.11(a) - planed, sanded, finger or end-jointed, beaded,
moulded or laminated.[CTHS
ex 44.11(b) - otherCTH]G/RO/27/Add.1
Page 204
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB CD E
44.12 Plywood, veneered panels and similar
laminated wood.[CTH]
[CTH  or
or change within this heading by surfaceworking]
[As indicated at the split heading level ]Surface-worked woods mean that :
(1) “Mechanically worked woods”
which are the products grooved, embossedor perforated :
(2) “Surface-covered woods” which are
the products covered with other
materials such as sheet of wood,
plastics, paper, fabric or base metal,or paint.
However, the following processes which
are not sufficient to confer origin should be
excluded from substantial transformation.
(a) Processes in which the edges of
the woods are only grooved in a straightline
(b) Processes in which one side of the
woods is not wholly covered or decorated.
(c) Processes in which the woods are
covered by transparent varnishes such as
lacquers.Submitted to CRO
for decision
Issue N° 1
Issue N° 2Issue N° 3G/RO/27/Add.1
Page 205HS Code
NumberDescription of Goods Origin Criteria Notes Comments
ABCDE
[ex 44.12(a)- laminated or reinforced; beadings and
mouldings, including moulded skirting and
other moulded boards.[CTHS
ex 44.12(b)] - other CTH]
44.13 Densified wood, in blocks, plates, strips or
profile shapes.[CTH]
[As indicated at the split heading level ]Submitted to CRO for decision
Issue N° 2
[ex 44.13(a) - beadings and mouldings [CTHS
ex 44.13(b) - otherCTH]
44.14 Wooden frames for paintings, photographs,
mirrors or similar objects.[CTH except from lengths of heading 44.09
(EC)(PHI)]Submitted to CRO for Decision
Issue N° 6
[CTH (CAN)(US)(THAI)]
44.15 Packing cases, boxes, crates, drums and
similar packings, of wood; cable-drums ofwood; pallets, box pallets and other load
boards, of wood; pallet collars of wood.[CTH except from boards cut to size (EC)(PHI)
]Submitted to CRO for Decision
Issue N° 6
[CTH(US) (CAN)(THAI)]
44.16 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of wood,including staves.[CTH (US)(CAN)(THAI)]
[As indicated at the split heading level ]Submitted to CRO for Decision
Issue N° 7
[ex 44.16(a)- Casks, barrels, vats, tubs and other coopers'
productsCTHS (EC)(PHI)
ex 44.16(b) ] - parts CTH (EC)(PHI)]G/RO/27/Add.1
Page 206
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
ABCDE
44.17 Tools, tool bodies, tool handles, broom or
brush bodies and handles, of wood; boot or
shoe lasts and trees, of wood.CTH Basket 1
44.18 Builders' joinery and carpentry of wood,
including cellular wood panels, assembled
parquet panels, shingles and shakes.[CTH]
[as indicated at the split heading level ]Submitted to CRO for Decision
Issue N° 2
ex 44.18 (a)
ex 44.18 (b)- Beadings and mouldings
- Other[CTHS
CTH]
44.19 Tableware and kitchenware, of wood. CTH Basket 1
44.20 Wood marquetry and inlaid wood; caskets
and cases for jewellery or cutlery, andsimilar articles, of wood; statuettes and otherornaments, of wood; wooden articles of
furniture not falling in Chapter 94.CTH Basket 1
44.21 Other articles of wood. CTH Basket 1G/RO/27/Add.1
Page 207CHAPTER 45
Chapter Notes :
[1. For the purposes of this chapter, those rules which refer to  a change of heading or subheading shall not apply to changes wh ich result from
disassembly.
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule
of Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or su bheading. In such a case,
origin shall be determined in accordance with the Residual Rules to this chapter.
Chapter Residual Rules:
When a single country of origin cannot be determined by applying the Chapter Legal Notes and the product specific rules enumera ted in the
matrix below, origin shall be determined  in accordance with the following rules:
1. Goods assembled from a collection of parts classified as unassembled articles, by application of General Rule of Interpretati on 2(a), in
the same heading or subheading as the assembled good shall have origin in the country where the good is assembled, provided tha t none of the
unassembled components, if separately presented, would have been classifiable in the same heading or subheading as the assemble d good. The origin of
products that are assembled in more than one country is determined in accordance with Residual Rule 2.
2. Products  for which origin cannot otherwise be determined by appl ying Chapter Residual Rule 1 shall be deemed to have origina ted in the
single country that supplies the constituent materials in greatest weight in the good as presented, or if the greatest shares a re supplied equally by two or
more countries, in the single country that supplies the constitu ent material falling in the heading or subheading that occurs l ast in the nomenclature.  (US)
Basket 2]
HS Code number Description of goods Origin Criteria Notes Comments
AB C D E
Chapter 45 Cork and articles of cork
45.01 Natural cork, raw or simply prepared; waste
cork; crushed, granulated or ground cork.CTH Basket 1G/RO/27/Add.1
Page 208
HS Code number Description of goods Origin Criteria Notes Comments
AB C D E
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 processCTHSBasket 1
ex 45.02(b) - other CTH, except from heading 45.01 Basket 1
45.03 Articles of natural cork. CTH except from heading 45.02 when resulting
from simple cuttingBasket 1
45.04 Agglomerated cork (with or without a
binding substance) and articles of
agglomerated cork.As indicated at th e split subheading level
4504.10 - Blocks, plates, sheets and strip; tiles of any
shape; solid cylinders, including discs:As indicated at th e split subheading level
ex4504.10(a)-- With an applied backing added by
lamination or other processCTSHS Basket 1
ex4504.10(b)-- OtherCTH Basket 1
4504. 90- OtherAs indicated at th e split subheading level
ex 4504.90(a)-- With an applied backing added by
lamination or other processCTSHS except from subheading 4504.10(a)Basket 1
ex 4504.90(b)-- OtherCTSHBasket 1G/RO/27/Add.1
Page 209CHAPTER 46
Chapter Notes :
[1. For the purposes of this chapter, those rules which refer to  a change of heading or subheading shall not apply to changes wh ich result from
disassembly.
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule
of Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or su bheading. In such a case,
origin shall be determined in accordance with the Residual Rules to this chapter.
Chapter Residual Rules:
When a single country of origin cannot be determined by applying the Chapter Legal Notes and the product specific rules enumera ted in the
matrix below, origin shall be determined  in accordance with the following rules:
1. Goods assembled from a collection of parts classified as unassembled articles, by application of General Rule of Interpretati on 2(a), in
the same heading or subheading as the assembled good shall have origin in the country where the good is assembled, provided tha t none of the
unassembled components, if separately presented, would have been classifiable in the same heading or subheading as the assemble d good. The origin of
products that are assembled in more than one country is determined in accordance with Residual Rule 2.
2. Products  for which origin cannot otherwise be determined by appl ying Chapter Residual Rule 1 shall be deemed to have origina ted in the
single country that supplies the constituent materials in greatest weight in the good as presented, or if the greatest shares a re supplied equally by two or
more countries, in the single country that supplies the constitu ent material falling in the heading or subheading that occurs l ast in the nomenclature. (US)
Basket 2]
HS Code number Description of goods Origin Criteria Notes Comments
AB C D E
Chapter 46 Manufactures of straw, of esparto or of other
plaiting materials; basketware and
wickerworkG/RO/27/Add.1
Page 210
HS Code number Description of goods Origin Criteria Notes Comments
AB C D E
46.01 Plaits and similar products of plaiting
materials, whether or not assembled intostrips; plaiting materials, plaits and similarproducts of plaiting materials, boundtogether in parallel strands or woven, insheet form, whether or not being finished
articles (for example, mats, matting, screens).As indicated  at the subheading level
4601.10 - Plaits and similar products of plaiting
materials, whether or not assembled into
stripsCTH Basket 1
4601.20 - Mats, matting and screens of vegetable
materialsCTSH Basket 1
-O t h e r  :
4601.91 -- Of vegetable materials CTSH Basket 1
4601.99 -- Other CTSH Basket 1
46.02 Basketwork, wickerwork and other articles,
made directly to shape from plaitingmaterials or made up from goods of heading
No. 46.01; articles of loofah.CTH Basket 1G/RO/27/Add.1
Page 211CHAPTER 47
[Chapter Residual Rules:
When a single country of origin cannot be determined by applying the Chapter Legal Notes and the product specific rules enumera ted in the
matrix below, origin shall be determined  in accordance with the following rules:
1. Products shall be deemed to have originated in the single co untry that supplies the constituent materials in greatest weight in the good as
presented, or if the greatest shares are supplied equally by two or more countries, in the single country that supplies the con stituent material falling in the
heading or subheading that occurs last in the nomenclature. (US)  Basket 2]
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
Chapter 47 Pulp of wood or of other fibrous cellulosic
material; recovered (waste and scrap) paperor paperboard
47.01 Mechanical wood pulp.[CTH (AUS)(PHI)]
[As indicated at the split heading level ]Submitted to CRO for Decision
Isuue N° 8
[ex 47.01(a)
ex 47.01(b)- Unbleached
- Bleached or semi-bleachedCTH
CTHS (US)(CAN)(THAI)]
47.02 Chemical wood pulp, dissolving grades.[CTH (AUS) (PHI)]
[As indicated at the split heading level ]Submitted to CRO for Decision
Isuue N° 8
[ex 47.02(a)
ex 47.02(b)- Unbleached
- Bleached or semi-bleachedCTH
CTHS (US)(CAN)(THAI)]
47.03 Chemical wood pulp, soda or sulphate, other
than dissolving grades.As indicated at the subheading level
- Unbleached :G/RO/27/Add.1
Page 212
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
4703.11 --Coniferous [CTH]
[CTSH (CAN)]Submitted to CRO for Decision
Issue N° 8
4703.19 --Non-coniferous [CTH]
[CTSH (CAN)]Submitted to CRO for Decision
Issue N° 8
- Semi-bleached or bleached :
4703.21 --Coniferous [CTH (AUS)(PHI)]
[CTSH (US)(CAN)]Submitted to CRO for Decision
Issue N° 8
4703.29 --Non-coniferous [CTH (AUS)(PHI)]
[CTSH (US)(CAN)]Submitted to CRO for Decision
Issue N° 8
47.04 Chemical wood pulp, sulphite, other than
dissolving grades.As indicated at the subheading level
- Unbleached :
4704.11 -- Coniferous [CTH]
[CTSH (CAN)]Submitted to CRO for Decision
Issue N° 8
4704.19 -- Non-coniferous [CTH]
[CTSH (CAN)]Submitted to CRO for Decision
Issue N° 8
- Semi-bleached or bleached :
4704.21 -- Coniferous [CTH (AUS)(PHI)]
[CTSH (US)(CAN)]Submitted to CRO for Decision
Issue N° 8
4704.29 -- Non-coniferous [CTH (AUS)(PHI)]
[CTSH (US)(CAN)]Submitted to CRO for Decision
Issue N° 8G/RO/27/Add.1
Page 213HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
47.05Semi-chemical wood pulp. [CTH (AUS)(PHI)]
[As indicated at the split heading level ]Submitted to CRO for Decision
Issue N° 8
[ex 47.05(a)
ex 47.02(b)- Unbleached
- Bleached or semi-bleachedCTH
CTHS (US)(CAN)(THAI)]
47.06 Pulps of fibres derived from recovered
(waste and scrap) paper or paperboard or of
other fibrous cellulosic material.[CTH (AUS)(PHI)]
[As indicated at the split heading level ]Submitted to CRO for Decision
Issue N° 8
[ex 47.06(a)
ex 47.06(b)- Unbleached
- Bleached or semi-bleached[CTH (AUS)(PHI)]
[As indicated at the split heading level ]
47.07 Recovered (waste and scrap) paper or
paperboard.The country of origin of recovered (waste and
scrap) paper or paperboard is the country in
which the goods are derived or collected frommanufacturing or processing operations or from
consumptionBasket 1
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 similar printed matter)
4707.90 - Other, including unsorted waste and scrapG/RO/27/Add.1
Page 214
CHAPTER 48
Chapter Notes  :
[1. For the purposes of this chapter, those rules which refer to  a change of heading or subheading shall not apply to changes wh ich result from
disassembly.
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule
of Interpretation 2(a) with respect to collections of parts th at are presented as unassembled articles of another heading or su bheading. In such a case,
origin shall be determined in accordance with the Residual Rules to this chapter.  (US) Basket 2]
3. For headings 48.14 through 48.23, those rules which refer to a ch ange of heading or subheading shall not apply to changes whi ch are the
result solely of trimming or cutting to rect angular (including square) shape.  Basket 1
[Chapter Residual Rules:
When a single country of origin cannot be determined by applying the Chapter Legal Notes and the product specific rules enumera ted in the
matrix below, origin shall be determined  in accordance with the following rules:
1. Goods assembled from a collection of parts classified as unassembled articles, by application of General Rule of Interpretati on 2(a), in
the same heading or subheading as the assembled good shall have origin in the country where the good is assembled, provided tha t none of the
unassembled components, if separately presented, would have been classifiable in the same heading or subheading as the assemble d good. The origin of
products that are assembled in more than one country is determined in accordance with Residual Rule 2.
2. Products  for which origin cannot otherwise be determined by appl ying Chapter Residual Rule 1 shall be deemed to have origina ted in the
single country that supplies the constituent materials in greatest weight in the good as presented, or if the greatest shares a re supplied equally by two or
more countries, in the single country that supplies the constitue nt material falling in the heading or subheading that occurs l ast in the nomenclature. (US)
Basket 2]
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 48 Paper and paperboard; articles of paper
pulp, of paper or of paperboardG/RO/27/Add.1
Page 215HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
48.01 Newsprint, in rolls or sheets. CTH Basket 1
48.02 Uncoated paper and paperboard, of a kind
used for writing, printing or other graphicpurposes, and punch card stock and punchtape paper, in rolls or sheets, other thanpaper of heading No. 48.01 or 48.03; hand-
made paper and paperboard.CTH Basket 1
48.03 Toilet or facial tissue stock, towel or napkin
stock and similar paper of a kind used forhousehold or sanitary purposes, cellulosewadding and webs of cellulose fibres,whether or not creped, crinkled, embossed,perforated, surface-coloured, surface-
decorated or printed, in rolls or sheets.CTH Basket 1
48.04 Uncoated kraft paper and paperboard, in
rolls or sheets, other than that of heading No.48.02 or 48.03.CTH Basket 1
48.05 Other uncoated paper and paperboard, in
rolls or sheets, not further worked orprocessed than as specified in Note 2 to this
Chapter.CTH Basket 1
48.06 Vegetable parchment, greaseproof papers,
tracing papers and glassine and other glazed
transparent or translucent papers, in rolls or
sheets.CTH Basket 1G/RO/27/Add.1
Page 216
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
48.07 Composite paper and paperboard (made by
sticking flat layers of paper or paperboardtogether with an adhesive), not surface-coated or impregnated, whether or not
internally reinforced, in rolls or sheets.CTH Basket 1
48.08 Paper and paperboard, corrugated (with or
without glued flat surface sheets), creped,
crinkled, embossed or perforated, in rolls or
sheets, other than paper of the kind
described in heading No. 48.03.As specified for subheadings.
4808.10 - Corrugated paper and paperboard, whether or
not perforated[CTH (CAN)(JPN)(US)(THAI)]
[CTH, except from headings of Chapter 48
(AUS)(PHI)(EC)]Submitted to CRO for Decision
Issue N° 9
4808.20 - Sack kraft paper, creped or crinkled, whether
or not embossed or perforated[CTH (JPN)(THAI)]
[CTH, except from headings of Chapter 48
(AUS)(US)(PHI)]Submitted to CRO for Decision
Issue N° 10
4808.30 - Other kraft paper, creped or crinkled, whether
or not embossed or perforated[CTH (JPN)(THAI)]
[CTH, except from headings of Chapter 48
(AUS)(US)(PHI)]Submitted to CRO for Decision
Issue N° 10
4808.90 - Other[CTH (JPN)(THAI)]
[CTH, except from headings of Chapter 48
(AUS)(US)(PHI)]Submitted to CRO for Decision
Issue N° 10
48.09 Carbon paper, self-copy paper and other
copying or transfer papers (including coatedor impregnated paper for duplicator stencils
or offset plates), whether or not printed, in
rolls or sheets.CTHBasket 1G/RO/27/Add.1
Page 217HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
48.10 Paper and paperboard, coated on one or
both sides with kaolin (China clay) or otherinorganic substances, with or without abinder, and with no other coating, whetheror not surface-coloured , surface-decorated or
printed, in rolls or sheets.[CTH]
[CTH, except from heading 48.02]
[CTH, except from headings of Chapter 48]Submitted to CRO for Decision
Issue N° 5
48.11 Paper, paperboard, cellulose wadding and
webs of cellulose fibres, coated, impregnated,
covered, surface-colour ed, surface-decorated
or printed, in rolls or sheets, other thangoods of the kind described in heading No.
48.03, 48.09 or 48.10.As specified at subheading level Basket 1
4811.10 - Tarred, bituminised or asphalted paper and
paperboardCTSH Basket 1
- Gummed or adhesive paper and paperboard :
4811.21 -- Self-adhesive CTSH Basket 1
4811.29 -- Other CTSH Basket 1
- Paper and paperboard coated, impregnated or
covered with plastics (excluding adhesives) :
4811.31 -- Bleached, weighing more than 150 g/m² CTSH Basket 1
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
CTSHBasket 1
Basket 1G/RO/27/Add.1
Page 218
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
4811.40 - Paper and paperboard, coated, impregnated or
covered with wax, paraffin wax, stearin, oil
or glycerolCTSH Basket 1
4811.90 - Other paper, paperboard, cellulose wadding
and webs of cellulose fibresCTSH Basket 1
48.12 Filter blocks, slabs and plates, of paper pulp. CTH Basket 1
48.13 Cigarette paper, whether or not cut to size or
in the form of booklets or tubes.CTH Basket 1
48.14 Wallpaper and similar wall coverings;
window transparencies of paper.CTH Basket 1
48.15 Floor coverings on a base of paper or of
paperboard, whether or not cut to size.CTH Basket 1
48.16 Carbon paper, self-copy paper and other
copying or transfer papers (other than those
of heading No. 48.09), duplicator stencils andoffset plates, of paper, whether or not put up
in boxes.CTH, except from heading 48.09. Basket 1
48.17 Envelopes, letter cards, plain postcards and
correspondence cards, of paper orpaperboard; boxes, pouches, wallets and
writing compendiums, of paper or
paperboard, containing an assortment ofpaper stationery.CTHBasket 1G/RO/27/Add.1
Page 219HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
48.18 Toilet paper and similar paper, cellulose
wadding or webs of cellulose fibres, of a kindused for household or sanitary purposes, inrolls of a width not exceeding 36 cm, or cut tosize or shape; handkerchiefs, cleansing
tissues, towels, tablecloths, serviettes,
napkins for babies, tampons, bed sheets andsimilar household, sanitary or hospitalarticles, articles of apparel and clothingaccessories, of paper pulp, paper, cellulose
wadding or webs of cellulose fibres.CTH Basket 1
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, ofpaper or paperboard of a kind used in
offices, shops or the like.CTH Basket 1
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, interleavedcarbon sets and other articles of stationery,of paper or paperboard; albums for samples
or for collections and book covers, of paper
or paperboard.CTH Basket 1
48.21 Paper or paperboard labels of all kinds,
whether or not printed.CTH Basket 1G/RO/27/Add.1
Page 220
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB C D E
48.22 Bobbins, spools, cops and similar supports of
paper pulp, paper or paperboard (whether
or not perforated or hardened).CTH Basket 1
48.23 Other paper, paperboard, cellulose wadding
and webs of cellulose fibres, cut to size orshape; other articles of paper pulp, paper,paperboard, cellulose wadding or webs of
cellulose fibres.CTH Basket 1
- Gummed or adhesive paper, in strips or rolls : As specified for heading
4823.11 -- Self-adhesive
4823.19 -- Other
4823.20 - Filter paper and paperboard
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/27/Add.1
Page 221CHAPTER 49
Chapter Notes  :
[1. For the purposes of this chapter, those rules which refer to  a change of heading or subheading shall not apply to changes wh ich result from
disassembly.
2. Those rules which refer to a change of heading or subheading sh all not apply to changes which result solely from the applicat ion of General Rule
of Interpretation 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or su bheading. In such a case,
origin shall be determined in accordance with the Residual Rules to this chapter.
Chapter Residual Rules:
When a single country of origin cannot be determined by applying the Chapter Legal Notes and the product specific rules enumera ted in the
matrix below, origin shall be determined  in accordance with the following rules:
1. Goods assembled from a collection of parts classified as unassembled articles, by application of General Rule of Interpretati on 2(a), in
the same heading or subheading as the assembled good shall have origin in the country where the good is assembled, provided tha t none of the
unassembled components, if separately presented, would have been classifiable in the same heading or subheading as the assemble d good. The origin of
products that are assembled in more than one country is determined in accordance with Residual Rule 2.
2. Products  for which origin cannot otherwise be determined by appl ying Chapter Residual Rule 1 shall be deemed to have origina ted in the
single country that supplies the constituent materials in greatest weight in the good as presented, or if the greatest shares a re supplied equally by two or
more countries, in the single country that supplies the constitu ent material falling in the heading or subheading that occurs l ast in the nomenclature. (US)
Basket 2]
HS Code
numberDescription of goodsOrigin CriteriaNotes Comments
AB CD
Chapter 49 Printed books, newspapers, pictures and
other products of the printing industry;
manuscripts, typescripts and plansG/RO/27/Add.1
Page 222
HS Code
numberDescription of goodsOrigin CriteriaNotes Comments
AB C D
49.01 Printed books, brochures, leaflets and
similar printed matter, whether or not in
single sheets.[CTH (PHI)(US)(JPN)(CAN)(AUS)]
[CTH, or change within the heading
(EC)(THAI)]Submitted to CRO for Decision
Issue N° 11
49.02 Newspapers, journals and periodicals,
whether or not illustrated or containing
advertising material.CTHBasket 1
49.03 Children's picture, drawing or colouring
books.CTH Basket 1
49.04 Music, printed or in manuscript, whether or
not bound or illustrated.CTH Basket 1
49.05 Maps and hydrographic or similar charts of
all kinds, including atlases, wall maps,topographical plans and globes, printed.CTH Basket 1
49.06 Plans and drawings for architectural,
engineering, industrial, commercial,topographical or similar purposes, beingoriginals drawn by hand; hand-written texts;
photographic reproductions on sensitised
paper and carbon copies of the foregoing.CTH Basket 1
49.07 Unused postage, revenue or similar stamps
of current or new issue in the country towhich they are destined; stamp-impressedpaper; banknotes; cheque forms; stock,share or bond certificates and similar
documents of title.CTH Basket 1
49.08 Transfers (decalcomanias). CTH Basket 1G/RO/27/Add.1
Page 223HS Code
numberDescription of goodsOrigin CriteriaNotes Comments
AB C D
49.09 Printed or illustrated postcards; printed
cards bearing personal greetings, messagesor announcements, whether or notillustrated, with or without envelopes or
trimmings.CTHBasket 1
49.10 Calendars of any kind, printed, including
calendar blocks.CTH Basket 1
49.11 Other printed matter, including printed
pictures and photographs.CTH Basket 1G/RO/27/Add.1
Page 224
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
(a) (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 th is subheading or from any other subheading
of this heading is excluded.)G/RO/27/Add.1
Page 225
WCO doc. 42.583
UNRESOLVED ISSUES FOR DECISION
BY THE COMMITTEE ON RULES OF ORIGIN_____________________________________
AGREED RULES OF ORIGIN SUBMITTED BY
THE TECHNICAL COMMITTEE ON RULES OF ORIGIN
FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN_______________________________________________________
CHAPTERS 64 TO 67
The Committee on Rules of Origin is invited to decide (a) whether the definition described in Issue
No.11 could be adopted; and (b) whether the products resulting from processes described in IssuesNo.12 to No.14 have undergone their last substantial transformation.
For ease of reference, this document also reproduces the Basket 1 decisions and issues previously
referred to the Committee on Rules of Origin.  The new Basket 1 decisions are indicated by “decision
taken at the 12th TCRO Session” and the new referrals are indicated by the issue number, i.e. from
No. 11 to No. 14.G/RO/27/Add.1
Page 226
CHAPTERS 64 to 67
ISSUE No. 11 :  SHOULD A DEFINITION OF “FORMED UPPERS” BE DRAFTED FOR
THE PURPOSES OF HEADINGS 64.01 TO 64.05?
OPTION A : Yes1. For origin purposes, it is necessary to distinguish ordinary uppers from uppers with closed
bottoms and shaped by lasting, moulding or other processing.  the assembly of footwear from ordinary
uppers is considered origin-conferring; whereas the assembly of footwear from other types of uppers is
not.  “formed uppers” is a convenient term to describe those uppers which do not entail a substantial
transformation when further worked into footwear.
2. The definition of “formed uppers” should be drafted as:
Uppers of Heading No. 64.06 having closed bottoms, which have been shaped by lasting,
molding or otherwise, but not by simply cl osing at the bottom. (US) (HK) (CH) (EGY)
(MEX) (CAN) (PHI)
 
 OPTION B : Yes
 
 3 The definition of “formed uppers” should be drafted as:
Uppers with insole material attached to the upper, which would prevent the base of a foot
placed in the upper from coming contact with the ground.  Except for footwear of
moccasin style construction, where the upper material is continued under the foot to form
an insole from one continuous piece of leather. (AUS)
 
 OPTION C : No
  
4. “Formed uppers” is not a term found in the hs nomenclature nor in the corresponding
explanatory notes.  if the term “formed uppers” is to be used, efforts must first be made to
define and agree on the meaning of “moulding”, ‘lasting”, and “closing” in the context offootwear production.  this is conceivably a difficult task.
 
 5. The technical committee should forgo drafting the origin rules for footwear with reference to the
term “formed uppers”.  instead, a more neutral and user-friendly termi nology should be found.
in this connection, the origin rule for footwear of headings  64.01 to 64.05 could be drafted as
follows:
 
• CTH with the exclusion of assembly of uppers affixed to inner or to other sole
components of heading 64.06. (EC)
 
 G/RO/27/Add.1
Page 227
 RELEVANT HS CODES
 Chapter Note 1
 
 
 ++++++++++
  
ISSUE No. 12 :  PRODUCTION OF FOOTWEAR FROM FORMED UPPERS
 
 OPTION A : Yes
 
 6. The manufacture of footwear of headings 64.01 to 64.05 from products including formed uppers
of any other headings is a substantial transformation.  resulting from the manufacturing
operations the input products are turned into new, different products with utility as footwear.
 
 The origin rule should be:
 
• “CTH” (TH) (MOR) (NOR) (JPN)
 
 OPTION B : Yes, provided
 
 7. The manufacture of footwear of headings 64.01 to 64.05 is a substantial transformation,
provided at least 2 of the following 3 most im portant processes in footwear manufacturing are
performed: (a) making the upper unit, (b) making the sole unit, and (c) attaching operation of
uppers and sole units to form shoes.  these processes are the key determinants of the utility,
quality and value of footwear.  the country in which any two of these processes are performedshould be treated as the country of origin of the footwear so manufactured.
 
 The origin rule should be:
 
Origin of the goods of this heading is the country where at least two or more of the
following processes are undertaken: upper unit making; sole unit making; or attaching
these two units. (KOR)
 
 OPTION C : No
 
 8. The manufacture of footwear of headings 64.01 to 64.05 from formed uppers of  heading 64.06
is not a substantial transformation.
 
 The origin rule should be
 
CTH with the exclusion of assembly of uppers affixed to inner or to other sole
components of heading 64.06 (EC)
 
CTH, except from formed uppers of heading 64.06 (US) (HK) (CH) (EGY)(CAN) (PHI) (AUS)
 
CTH, except from any upper classified in 6406.10 (for footwear
 manufactured through a string lasting method); andG/RO/27/Add.1
Page 228
 
 CTH, except from formed uppers classified in 6406.10 (for other footwear)
(MEX)
 
 9. As regards the term “formed uppers”, it is defined by some delegations as follows:
 
Uppers of heading 64.06 having closed bottoms, which have been shaped by
lasting, molding or otherwise, but not by simply closing at the bottom. (US)
(HK) (CH) (EGY) (CAN) (PHI) (MEX)
 
Uppers with insole material attached to the upper, which would prevent the base
of a foot placed in the upper from coming contact with the ground.  Except for
footwear of moccasin style construction, where the upper material is continued
under the foot to form an insole from one continuous piece of leather. (AUS)
 
 RELEVANT HS CODES
 Headings 64.01 to 64.05
 
 
 ++++++++++
  
 
ISSUE No. 13 :  PRODUCTION OF FOOTWEAR FROM UNFORMED UPPERS
 
 OPTION A : Yes
 
 10. The manufacture of footwear of headings 64.01 to 64.05 from unformed uppers is a substantial
transformation.  resulting from the manufacturing operations these input products are turned
into new, different products with utility as footwear.
 
 The origin rule should be:
 
CTH (TH) (MOR) (NOR) (JPN)
 
CTH, except from formed uppers of heading 64.06 (US) (HK) (CH) (EGY) (CAN) (PHI)
(AUS)
 
CTH, except from formed uppers classified in 6406.10 (for footwear not manufactured
through a string lasting method) (MEX)
 
CTH with the exclusion of assembly of uppers affixed to inner or to other solecomponents of heading 64.06 (EC)
 
 OPTION B : Yes, provided
  
11. The manufacture of footwear of headings 64.01 to 64.05 is a substantial transformation,
provided at least 2 of the following 3 most im portant processes in footwear manufacturing are
performed: (a) making the upper unit, (b) making the sole unit, and (c) attaching operation of
uppers and sole units to form shoes.  these processes are the key determinants of the utility,G/RO/27/Add.1
Page 229
quality and value of footwear.  the country in which any two of these processes are performed
should be treated as the country of origin of the footwear so manufactured.
 
 The origin rule should be:
 
Origin of the goods of this heading is the country where at least two or more of the
following processes are undertaken: upper unit making; sole unit making; or attachingthese two units. (KOR)
 
 OPTION C: No
  
12. Obtaining footwear by manufacturing through a string lasting method from any upper is not a
substantial transformation.
 
 The origin rule should be:
 
CTH, except from any upper classified in subheading 6406.10 (MEX)
 
 
 RELEVANT HS CODES
  
Headings 64.01 to 64.05
  
 
++++++++
  
 
 
ISSUE No. 14 : PRODUCTION OF FOOTWEAR FROM PRODUCTS OTHER THAN UPPERS
OF CHAPTER 64
 
 OPTION A : Yes
 
 13. The manufacture of footwear of headings 64.01 to 64.05 from products other than uppers of
chapter 64 is a substantial transformation.  resulting from the manufacturing operations these
input products are turned into new, different products with utility as footwear.
 
 The origin rule should be
 
CTH (TH) (MOR) (NOR) (JPN)
 
CTH, except from formed uppers of heading 64.06 (US) (HK) (CH) (EGY) (CAN) (PHI)
(AUS)
 
CTH with the exclusion of assembly of uppers affixed to inner or to other sole
components of heading 64.06  (EC)
 G/RO/27/Add.1
Page 230
CTH, except from any upper classified in subheading 6406.10 (for footwear
manufactured through a string lasting method); and
 
 CTH, except from formed uppers classified in subheading 6406.10 (for other type of
footwear) (MEX)
 
 OPTION B : Yes, provided
 
 14. The manufacture of footwear of headings 64.01 to 64.05 is a substantial transformation,
provided at least 2 of the following 3 most im portant processes in footwear manufacturing are
performed: (a) making the upper unit, (b) making the sole unit, and (c) attaching operation of
uppers and sole units to form shoes.  these processes are the key determinants of the utility,
quality and value of footwear.  the country in which any two of these processes are performed
should be treated as the country of origin of the footwear so manufactured.
 
 The origin rule should be:
 
Origin of the goods of this heading is the country where at least two or more of the
following processes are undertaken: upper unit making; sole unit making; or attachingthese two units. (KOR)
RELEVANT HS CODES
Headings 64.01 to 64.05G/RO/27/Add.1
Page 231
RULES OF ORIGIN RELATING TO UNRESOLVED ISSUES SUBMITTED BY THE
TECHNICAL COMMITTEE ON RULES OF ORIGIN FOR DECISION BY THE COMMITTEE ONRULES OF ORIGIN;
AGREED RULES OF ORIGIN SUBMITTED BY THE TECHNICAL COMMITTEE ON RULES
OF ORIGIN FOR ENDORSEMENT BY THE COMMITTEE ON RULES OF ORIGIN -
DESIGNATED AS “BASKET 1”;G/RO/27/Add.1
Page 232
CHAPTER 64
Chapter Notes :
1. Definition of “formed uppers”:  (Submitted to CRO for decision) (See Issue 11)
[Uppers of Heading No. 64.06 having closed bottoms, which have been  shaped by lasting, molding or otherwise, but not by simply closing at the
bottom.] (US) (HK) (CH) (EGY) (MEX) (CAN) (PHI)
[Uppers with insole material attached to the upper, which would prevent the base of a foot placed in the upper from coming in c ontact with the
ground.  Except for footwear of moccasin style construction, where the upper material is continued under the foot to form an in sole from one
continuous piece of leather.] (AUS)
2. For the purposes of this Chapter, those rules which refer to a change of heading or subheading shall not apply to changes wh ich result from
disassembly. (Basket 1) (Decision taken at the 12th TCRO Session)
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
A BC E
Chapter 64 Footwear, gaiters and the like; parts of
such articles
64.01 Waterproof footwear with outer soles and
uppers of rubber or of plastics, the uppersof which are neither fixed to the sole norassembled by stitching, riveting, nailing,
screwing, plugging or similar processes.[CTH] (TH) (EGY) (MOR) (NOR) (JPN)
[CTH, except from 
formed uppers of heading
64.06] (US) (HK) (CH) (CAN) (PHI) (AUS)
[Origin of the good of this heading is the
country where at least two or more of the
following processes are undertaken: upper unit
making; sole unit making; or attaching thesetwo units.] (KOR)Submitted to CRO for decision
See issues 11 to 14G/RO/27/Add.1
Page 233HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C E
[CTH with the exclusion of assembly of
uppers affixed to inner or to other sole
components of heading 64.06] (EC)
[As indicated at split heading level] (MEX)
ex 64.01 (a) Footwear manufactured through a string
lasting method[CTH, except from any upper classified insubheading 6406.10] (MEX)
ex 64.01(b) Other footwear [CTH, except from formed uppers classified in
subheading 6406.10] (MEX)
6401.10 - Footwear incorporating a protective metal
toe-capAs indicated at the heading level.
- Other footwear:
6401.91 -- Covering the knee
6401.92 -- Covering the ankle but not covering the
knee
6401.99 -- Other
64.02 Other footwear with outer soles and
uppers of rubber or plastics.[CTH] (TH) (EGY) (MOR) (NOR) (JPN)
[CTH, except from formed uppers of heading
64.06] (US) (HK) (CH) (CAN) (PHI) (AUS)
[Origin of the good of this heading is the
country where at least two or more of the
following processes are undertaken: upper unitmaking; sole unit making; or attaching these
two units.] (KOR)Submitted to CRO for decision
See issues 11 to 14
[CTH with the exclusion of assembly of
uppers affixed to inner or to other sole
components of heading 64.06] (EC)G/RO/27/Add.1
Page 234
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C E
[As indicated at split heading level] (MEX)
ex 64.02 (a) Footwear manufactured through a string
lasting method[CTH, except from any upper classified in
subheading 6406.10] (MEX)
ex 64.02 (b) Other footwear [CTH, except from formed uppers classified in
subheading 6406.10] (MEX)
- Sports footwear As indicated at the heading level
6402.12 -- Ski-boots, cross-country ski footwear and
snowboard boots
6402.19 -- Other
6402.20 - Footwear with upper straps or thongs
assembled to the sole by means of plugs
6402.30 - Other footwear, incorporating a protective
metal toe-capAs indicated at the heading level
- Other footwear:
6402.91 -- Covering the ankle
6402.92 -- Other
64.03 Footwear with outer soles of rubber,
plastics, leather or composition leather anduppers of leather.[CTH] (TH) (EGY) (MOR) (NOR) (JPN)
[CTH, except from formed uppers of heading
64.06] (US) (HK) (CH) (CAN) (PHI) (AUS)Submitted to CRO for decision
See issues 11 to 14G/RO/27/Add.1
Page 235HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C E
[Origin of the good of this heading is the
country where at least two or more of the
following processes are undertaken: upper unit
making; sole unit making; or attaching thesetwo units.] (KOR)
[CTH with the exclusion of assembly of
uppers affixed to inner or to other sole
components of heading 64.06] (EC)
[As indicated at split heading level] (MEX)
ex 64.03 (a) Footwear manufactured through a string
lasting method[CTH, except from any upper classified in
subheading 6406.10] (MEX)
ex 64.03 (b) Other footwear [CTH, except from formed uppers classified in
subheading 6406.10] (MEX)
- Sports footwear: As indicated at the heaving level.
6403.12 -- Ski-boots, cross-country ski footwear and
snowboard boots
6403.19 -- Other As indicated at the heaving level.
6403.20 - Footwear with outer soles of leather, and
uppers which consist of leather straps across
the instep and around the big toe
6403.30 - Footwear made on a base or platform of
wood, not having an inner sole or a protective
metal toe-cap
6403.40 Other footwear, incorporating a protective
metal toe-cap
- Other footwear with outer soles of leather:G/RO/27/Add.1
Page 236
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C E
6403.51 -- Covering the ankle
6403.59 -- Other
- Other footwear:
6403.91 -- Covering the ankle
6403.99 -- Other
64.04 Footwear with outer soles of rubber,
plastics, leather or composition leather and
uppers of textile materials.[CTH] (TH) (EGY) (MOR) (NOR) (JPN)
[CTH, except from formed uppers of heading
64.06] (US) (HK) (CH) (CAN) (PHI) (AUS)
[Origin of the good of this heading is the
country where at least two or more of thefollowing processes are undertaken: upper unitmaking; sole unit making; or attaching these
two units.] (KOR)
[CTH with the exclusion of assembly of
uppers affixed to inner or to other sole
components of heading 64.06] (EC)Submitted to CRO for decision
See issues 11 to 14
[As indicated at split heading level] (MEX)
ex 64.04 (a) Footwear manufactured through a string
lasting method[CTH, except from any upper classified in
subheading 6406.10] (MEX)
ex 64.04 (b) Other footwear [CTH, except from formed uppers classified in
subheading 6406.10] (MEX)
- Footwear with outer soles or rubber orplastics:As indicated at the heading level.
6404.11 -- Sports footwear; tennis shoes, basketball
shoes, gym shoes, training shoes and the likeG/RO/27/Add.1
Page 237HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C E
6404.19 -- Other
6404.20 - Footwear with outer soles of leather or
composition leather
64.05 Other footwear. [CTH] (TH) (EGY) (MOR) (NOR) (JPN)
[CTH, except from formed uppers of heading
64.06] (US) (HK) (CH) (CAN) (PHI) (AUS)
[Origin of the good of this heading is the
country where at least two or more of thefollowing processes are undertaken: upper unitmaking; sole unit making; or attaching these
two units.] (KOR)
[CTH with the exclusion of assembly of
uppers affixed to inner or to other sole
components of heading 64.06] (EC)Submitted to CRO for decision
See issues 11 to 14
[As indicated at the split subheading level]
(MEX)
ex 64.05 (a) Footwear manufactured through a string
lasting method[CTH, except from any upper classified in
subheading 6406.10] (MEX)
ex 64.05 (b) Other footwear [CTH, except from formed uppers classified in
subheading 6406.10] (MEX)
6405.10 - With uppers of leather or composition
leatherAs indicated at the heading level.
6405.20 -  With uppers of textile materials
6405.90 -  OtherG/RO/27/Add.1
Page 238
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C E
64.06 Parts of footwear (including uppers
whether or not attached  to soles other than
outer soles); removable in-soles, heelcushions and similar articles; gaiters,leggings and similar articles, and parts
thereof.As indicated at th e subheading level.
6406.10 - Uppers and parts thereof, other than
stiffeners[CC] (CAN) (HK) (AUS) (MEX) (PHI) Submitted to CRO for decision
[CTH] (EC) (CH) (EGY) (KOR) (MOR)
(NOR) (JPN) (IND)See Doc. 42.269 dd. 10.3.98
[Proposals as indicated at the split
subheading level.] (US) (KOR)
ex 6406.10 (a) -- Formed uppers [CTSH] (US)
[The country where lasting operation was
performed] (KOR)
ex 6406.10 (b) -- Uppers other than formed uppers [CTH or a change within this subheading,
provided the goods are either knit to shape orfully assembled in one country] (US)
[The country where at least two of the
following operations were performed: makingfabric, leather, etc., cutting, assembling parts;
or, if no country meets the above, the country
where assembly of parts was performed](KOR)
ex 6406.10 (c) -- Parts of uppers [CTH]  (US) (KOR)G/RO/27/Add.1
Page 239HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C E
6406.20 - Outer soles and heels, of
rubber or plasticsCTH Basket 1
Decision taken at the 12th TCRO
Session
-  Other
6406.91 -- Of wood CTHBasket 1
Decision taken at the 12th TCRO
Session
6406.99 -- Of other materials [CC] (CAN) (HK) (AUS) (MEX) (JPN) Submitted to CRO for decision
[CTH] (EC) (CH) (EGY) (KOR) (MOR)
(NOR) (PHI) (IND)See Doc. 42.269 dd. 10.3.98
[As indicated at the split subheading level].
(US)
ex 6406.99 (a) --- Gaiters, leggings and similar articles [CTSH, provided the goods are either knit to
shape or fully assembled in one country] (US)
ex 6406.99 (b)--- Other parts of footwear[CTH]  (US)G/RO/27/Add.1
Page 240
CHAPTERS 65
Chapter Notes :
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
A B CE F
Chapter
65Headgear and parts thereof
65.01 Hat-forms, hat bodies and hoods of felt,
neither blocked to shape nor with madebrims; plateaux and manchons
(including slit manchons), of felt.CTH Basket 1
65.02 Hat-shapes, plaited or made by
assembling strips of any material,neither blocked to shape, nor with made
brims, nor lined, nor trimmedCTH Basket 1
65.03 Felt hats and other felt headgear, made
from the hat bodies, hoods or plateauxof heading No. 65.01, whether or not
lined or trimmed[CTH]
[CTH, provided that a blocking process has
occurred]Submitted to CRO for decision
See doc. 41.823 dd. 17.10.97G/RO/27/Add.1
Page 241HS Code
NumberDescription of Goods Origin Criteria Notes Comments
A B CE F
65.04 Hats and other headgear, plaited or
made by assembling strips of any
material, whether or not lined or
trimmed.[CTH]
[CTH, provided blocking to shape and further
finishing has occurred]Submitted to CRO for decision
See doc. 41.823 dd. 17.10.97
65.05 Hats and other headgear, knitted or
crocheted, or made up from lace, felt orother textile fabric, in the piece (but   notin strips), whether or not lined ortrimmed; hair-nets of any material,
whether or not lined or trimmed.[CTH]
[CTH, provided that the goods are fully
assembled in a single country]Submitted to CRO for decision
See doc. 41.823 dd. 17.10.97
6505.10 -  Hair-nets As indicated at the heading level.
6505.90 -  Other
65.06 Other headgear, whether or not lined or
trimmed.CTH Basket 1
6506.10 - Safety headgear As indicated at the heading level.
- Other
6506.91 --  Of rubber or of plastics
6506.92 -- Of  furskin
6506.99 -- Of other material
65.07 Head-bands, linings, covers, hat
foundations, hat frames, peaks and
chinstraps, for headgear.CTH Basket 1G/RO/27/Add.1
Page 242
CHAPTER 66
Chapter Notes:
For the purposes of this Chapter, those rules which refer to a change of heading or subheading shall not apply to changes which  result from disassembly.
(Basket 1)  (Decision taken at the 12th TCRO Session)
HS Code
NumberDescription of GoodsOrigin CriteriaNotes Comments
AB C D E
Chapter
66Umbrellas, sun umbrellas, walking-
sticks, seat-sticks,  whips, riding-crops
and parts thereof
66.01 Umbrellas and sun umbrellas
(including walking-stick umbrellas,garden umbrellas and similarumbrellas).[CTH]
[CTH, except from heading 66.03]
[CTH, provided that the goods are fully
assembled in a single country]Submitted to CRO for decision
See doc. 41.823 dd. 17.10.97
6601.10 - Garden or similar umbrellas As indicated at the heading level.
- Other:
6601.91 -- Having a telescopic shaft
6601.99 -- Other
66.02 Walking-sticks, seat-sticks, whips,
riding-crops and the like.[CTH]
[CTH, except from heading 66.03]Submitted to CRO for decision
See doc. 41.823 dd. 17.10.97
66.03 Parts, trimmings and accessories of
articles of  heading No. 66.01 or 66.02.CTH Basket 1G/RO/27/Add.1
Page 243HS Code
NumberDescription of GoodsOrigin CriteriaNotes Comments
A BC D E
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/27/Add.1
Page 244
CHAPTER 67
Chapter Notes
HS Code
NumberDescription of Goods Origin Criteria Notes Comments
A B CDE
Chapter 67Prepared feathers and down and
articles made of feathers or ofdown; artificial fl owers; articles of
human hair.
67.01 Skins and other parts of birds with
their feathers or down, feathers,
parts of feathers, down and articles
thereof (other than goods of
heading No. 05.05 and worked
quills and scapes).[CTH, except from heading 05.05; or
change to articles of this heading from skins and
other parts of birds with their feathers or down,or from feathers or down or parts of feathers ofthis heading or of heading 05.05]
[As indicated at the split heading level]Submitted to CRO for decision
See doc. 41.823 dd. 17.10.97
ex 67.01(a) - Skins and other parts of birds with
their feathers or down[CTH]
ex 67.01(b) - Feathers, parts of feathers, down[CTHS]
ex 67.01(c) - Other[CTHS]
67.02 Artificial flowers, foliage and fruit
and parts thereof; articles made of
artificial flowers, foliage or fruit.[CTH]
[As indicated at the split heading level]Submitted to CRO for decision
See doc. 41.823 dd. 17.10.97
ex 67.02(a) - Artificial flowers, foliage and fruit [CTH; or CTHS from split heading ex67.02(b)]
ex 67.02(b) - Parts of goods in heading 67.02 [CTH]
ex 67.02(c) - Articles made of artificial flowers,
foliage or fruit[CTHS]G/RO/27/Add.1
Page 245HS Code
NumberDescription of Goods Origin Criteria Notes Comments
AB C D E
6702.10 -  Of plastics As indicated at the split heading level.
6702.90 -  Of other materials
67.03 Human hair, dressed, thinned,
bleached or otherwise worked;wool or other animal hair or othertextile materials, prepared for use
in making wigs or the like.[CTH]
[As indicated at the split heading level]Submitted to CRO for decision
See doc. 41.823 dd. 17.10.97
ex 67.03 (a) Human hair, dressed, thinned,
bleached or otherwise worked; wool
or other animal hair, prepared for use
in making wigs or the like.[CTH, except from headings 05.01, 51.01 or
51.02]
ex 67.03 (b) Other textile materials, prepared for
use in making wigs or the like.[CTH, except from headings of Chapters 54 and
55]
67.04 Wigs, false beards, eyebrows and
eyelashes, switches and the like, ofhuman or animal hair or of textilematerials; articles of human hair
not elsewhere specified or included.CTH Basket 1
- Of synthetic textile materials As indicated at the heading level.
6704.11 -- Complete wigs
6704.19 -- Other
6704.20 -  Of  human hairG/RO/27/Add.1
Page 246
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 subheading or from any other
subheading of this heading is excluded.)