RESTRICTEDWORLD TRADE
ORGANIZATIONG/MA/W/27/Add.1
25 June 2001
(01-3157)
INTRODUCTION OF HARMONIZED SYSTEM 2002 CHANGES TO
SCHEDULES OF CONCESSIONS -  A PROCEDURE
Addendum
The summary table referenced in the first paragraph of the document was inadvertently
omitted and is hereby attached.G/MA/W/27/Add.1
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SUMMARY TABLE OF HS2002 CHANGES
Note—For "Type of HS2002 Change, the following apply:
(1) new break-outs of the nomenclature
(2) condensing (or deletion) of the nomenclature(3) textual changes of the nomenclature, and
(4) typographical changes or corrections.
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1C H A P T E R S  1  t o  9 7 .
1. Delete “heading no.” And “headings nos.” Wherever they
occur and substitute “heading” and “headings”, respectively.2. Delete “subheading No.” and “subheadings Nos.”wherever they occur and substitute “subheading” and“subheadings”, respectively.4T e x t
2 TABLE OF CONTENTS.
Chapter 16.French text only.4T e x t
3C H A P T E R  1 .
Subheadings 0101.1 to 0101.20.
Delete and substitute :
“0101.10 - Pure-bred breeding animals  0101.90 - Other”.2 Text and Rate Use tariff rate from 0101.11 and 0101.20
for 0101.10; use 0101.19 and 0101.20 for
0101.90; rate calculation principle appliesG/MA/W/27/Add.1
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4 Heading 01.06.
Delete and substitute :“01.06 Other live animals.  - Mammals : 0106.11 -- Primates
 0106.12 -- Whales, dolphins and porpoises (mammals 
of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)
 0106.19 -- Other 0106.20 - Reptiles (including snakes and turtles) - Birds :
 0106.31 -- Birds of prey
 0106.32 -- Psittaciformes (inc luding parrots, parakeets, 
macaws and cockatoos)
 0106.39 -- Other 0106.90 - Other”.1 Text and Rate Use tariff rate from 0106.00
5C H A P T E R  2 .
Subheading 0208.90.Delete and substitute :“0208.30 - Of primates 0208.40 - Of whales, dolphins and porpoises (mammals 
of the order Cetacea); of manatees and dugongs 
(mammals of the order Sirenia)
 0208.50 - Of reptiles (including snakes and turtles) 0208.90 - Other”.1 Text and Rate Use tariff rate from 0208.90G/MA/W/27/Add.1
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6 Subheading 0210.90.
Delete and substitute :“- Other, including edible flours and meals of meat and meat
offal :
 0210.91 -- Of primates
 0210.92 -- Of whales, dolphins and porpoises (mammals of 
the order Cetacea); of  manatees and dugongs (mammals of the order Sirenia)
 0210.93 -- Of reptiles (including snakes and turtles) 0210.99 -- Other”.1 Text and Rate Use tariff rate from 0210.90
7C H A P T E R  3 .
Note 1 (a).
Delete and substitute :“(a) Mammals of heading 01.06;(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);”.
Reletter present Notes 1 (b) and 1 (c) as Notes 1 (c) and 1 
(d), respectively.3Y e s
8 New subheadings 0302.34, 0302.35 and 0302.36.
Insert the following new subheadings 0302.34, 0302.35 and 0302.36 :“0302.34 -- Bigeye tunas (Thunnus obesus)
 0302.35 -- Bluefin tunas (Thunnus thynnus)
 0302.36 -- Southern bluefin tunas (Thunnus maccoyii)”.1 Text and Rate Use tariff rate from 0302.39G/MA/W/27/Add.1
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9 Subheading 0303.10.
Delete and substitute :“-  Pacific salmon (Oncorhynchus nerka, Oncorhynchusgorbuscha, Oncorhynchus keta, Oncorhynchustschawytscha, Oncorhynchus kisutch, Oncorhynchus masou
and Oncorhynchus rhodurus), excluding livers and roes :
0303.11 -- Sockeye salmon (red salmon) (Oncorhynchusnerka)0303.19 -- Other”.1 Text and Rate Use tariff rate from 0303.10
10 New subheadings 0303.44, 0303.45 and 0303.46.
Insert the following new subheadings 0303.44, 0303.45 and
0303.46 :
“ 0303.44 -- Bigeye tunas (Thunnus obesus)0303.45 -- Bluefin tunas (Thunnus thynnus)0303.46 -- Southern bluefin tunas (Thunnus maccoyii)”.1 Text and Rate Use tariff rate from 0303.49
11 Subheading 0305.20.
Delete and substitute :“0305.20 - Livers and roes of fish, dried, smoked, salted orin brine”.4T e x t
12 CHAPTER 4.
Note 4.
French text only.4Y e s
13 Subheading Note 1.
Delete “purpose” and substitute “purposes”.4Y e s
14 CHAPTER 5.
Note 3.Insert “hippopotamus,” after “elephant,”.3Y e sG/MA/W/27/Add.1
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15 CHAPTER 7.
Note 3 (c).French text only.4Y e s
16 Subheadings 0709.51 and 0709.52.
Delete and substitute :
“0709.51 -- Mushrooms of the genus Agaricus
 0709.52 -- Truffles 0709.59 -- Other”.1 Text and Rate Use tariff rate from 0709.51
17 Subheading 0711.10.
Delete this subheading.2 Text and Rate Transfer of 0711.10 to 0711.90; rate
calculation principle applies
18 New subheadings 0711.5, 0711.51 and 0711.59.
Insert the following new subheadings 0711.5, 0711.51 and0711.59 :“  - Mushrooms and truffles :
0711.51 -- Mushrooms of the genus Agaricus
0711.59 -- Other”.1 Text and Rate Use tariff rate from 0711.90
19 Subheading 0712.30.
Delete and substitute :“  - Mushrooms, wood ears (Auricularia spp.), jelly fungi
(Tremella spp.) and truffles :
0712.31 -- Mushrooms of the genus Agaricus0712.32 -- Wood ears (Auricularia spp.)0712.33 -- Jelly fungi (Tremella spp.)0712.39 -- Other”.1 Text and Rate Use tariff rate from 0712.30
20 CHAPTER 8.
Subheading 0805.30.Delete and substitute :“ 0805.50 - Lemons (Citrus limon, Citrus limonum) andlimes (Citrus aurantifolia, Citrus latifolia)”.3 Text and Rate Use tariff rates 0805.30 and 0805.90; rate
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21 New subheading 0810.60.
Insert the following new subheading 0810.60 :“0810.60 - Durians”.1 Text and Rate Use tariff rate from 0810.90
22 Subheading 0812.20.
Delete this subheading.2 Text and Rate Transfer of 0812.20 to 0812.90; rate
calculation principle applies
23 CHAPTER 11.
Note 1 (b).Delete and substitute :“(b) Prepared flours, groats, meals or starches of heading19.01;”.3Y e s
24 Note 1 (c).
French text only.4Y e s
25 Note 2 (A).  Last sentence.
Delete and substitute :
“However, germ of cereals, whole, rolled, flaked or ground,is always classified in heading 11.04.”4Y e s
26 Subheadings 1103.12 and 1103.14.
Delete these subheadings.2 Text and Rate Transfer of 1103.12 and 1103.14 to
1103.19; rate calculation principle applies
27 Subheadings 1103.2, 1103.21 and 1103.29.
Delete and substitute :“ 1103.20 - Pellets”.2 Text and Rate Condensing of 1103.21 and 1103.29 to
1103.20; rate calculation principle applies
28 Subheadings 1104.11 and 1104.21.
Delete these subheadings.2 Text and Rate Transfer of 1104.11 to 1104.19, and
1104.21 to 1104.29; rate calculation
principle appliesG/MA/W/27/Add.1
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29 CHAPTER 12.
New Subheading Note 1.Insert the following new Subheading Note 1 :“ Subheading Note.1.- For the purposes of subheading 1205.10, the expression
“low erucic acid rape or colza seeds” means rape or colza
seeds yielding a fixed oil which has an erucic acid content ofless than 2 % by weight and yielding a solid componentwhich contains less than 30 micromoles of glucosinolatesper gram.”3Y e s
30 Heading 12.05.
Delete and substitute :
“12.05 Rape or colza seeds, whether or not broken. 1205.10 - Low erucic acid rape or colza seeds1205.90 - Other”.1 Text and Rate Use tariff rate from 1205.00
31 Subheading 1207.92.
Delete this subheading.2 Text and Rate Transfer of 1207.92 to 1207.99; rate
calculation principle applies
32 Subheadings 1209.1 to 1209.2.
Delete and substitute :“ 1209.10 - Sugar beet seed
  - Seeds of forage plants :”.2 Text and Rate Transfer of 1209.19 to 1209.29; rate
calculation principle applies
33 New subheadings 1211.30 and 1211.40.
Insert the following new subheadings 1211.30 and 1211.40 :“1211.30 - Coca leaf  1211.40 - Poppy straw”.1 Text and Rate Use tariff rate from 1211.90G/MA/W/27/Add.1
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34 Subheading 1212.30.
Delete and substitute :“1212.30 - Apricot, peach (including nectarine) or plumstones and kernels”.3T e x t
35 Subheading 1212.92.
Delete this subheading.2 Text and Rate Transfer of 1212.92 to 1212.99; rate
calculation principle applies
36 CHAPTER 13.
New Note 1 (f).Insert the following new Note 1 (f) :“(f) Concentrates of poppy straw containing not less than
50% by weight of alkaloids (heading 29.39);”.
Reletter present Notes 1 (f) to 1 (ij) as Notes 1 (g) to 1 (k),respectively.3Y e s
37 CHAPTER 14.
Heading 14.02 and subheadings 1402.10 and 1402.90.
Delete and substitute :“14.02 1402.00 Vegetable materials of a kind used primarilyas stuffing or as padding (for example, kapok, vegetable hairand eel-grass), whether or not put up as a layer with orwithout supporting material.”2 Text and Rate Condensing of 1402.10 and 1402.90 to
1402.00; rate calculation principle applies
38 Heading 14.03 and subheadings 1403.10 and 1403.90.
Delete and substitute :“14.03 1403.00 Vegetable materials of a kind used primarilyin brooms or in brushes (for example, broom-corn, piassava,couch-grass and istle), whether or not in hanks or bundles.”2 Text and Rate Condensing of 1403.10 and 1403.90 to
1403.00; rate calculation principle appliesG/MA/W/27/Add.1
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39 CHAPTER 15.
New Subheading Note 1.Insert the following new Subheading Note 1 :“ Subheading Note.1.- For the purposes of subheadings 1514.11 and 1514.19,
the expression “low erucic acid rape or colza oil” means the
fixed oil which has an erucic acid content of less than 2 %by weight.”3Y e s
40 Heading 15.05 and subheadings 1505.10 and 1505.90.
Delete and substitute :“15.05 1505.00 Wool grease and fatty substances derived
therefrom (including lanolin).”2 Text and Rate Condensing of 1505.10 and 1505.90 to
1505.00; rate calculation principle applies
41 Subheadings 1514.10 and 1514.90.
Delete and substitute :“  - Low erucic acid rape or colza oil and its fractions :
 1514.11 -- Crude oil
 1514.19 -- Other  - Other : 1514.91 -- Crude oil 1514.99 -- Other”.1 Text and Rate Use tariff rate from 1514.10 for 1514.11
and 1514.91, use tariff rate from 1514.90for 1514.19 and 1514.99
42 Subheading 1515.60.
Delete this subheading.2 Text and Rate Transfer of 1515.60 to 1515.90; rate
calculation principle applies
43 CHAPTER 16.
Title.French text only.4T e x tG/MA/W/27/Add.1
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44 CHAPTER 17.
Subheadings 1702.40 to 1702.90.Delete and substitute :“ 1702.40 - Glucose and glucose syrup, containing in the dry
state at least 20 % but less than 50 % by weight of
fructose,     excluding invert sugar
 1702.50 - Chemically pure fructose 1702.60 - Other fructose and fructose syrup, containing in
the dry state more than 50 % by weight of fructose,excluding invert sugar1702.90 - Other, including invert sugar and other sugar
and sugar syrup blends containing in the dry state 50 % by
weight of fructose”.3T e x t
45 CHAPTER 19.
Note 2.Delete and substitute :
“2. - For the purposes of heading 19.01 :
 (a) The term “groats” means cereal groats of Chapter 11; (b) The terms “flour” and “meal” mean :  (1) Cereal flour and meal of Chapter 11, and  (2)   Flour, meal and powder of vegetable origin of anyChapter, other than flour, meal or powder of dried
vegetables (heading 07.12), of potatoes (heading 11.05) or
of dried leguminous vegetables (heading 11.06).”3Y e sG/MA/W/27/Add.1
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46 Heading 19.01.  Heading text.
Delete and substitute :“19.01  Malt extract; food preparations of flour, groats,meal, starch or malt extract, not containing cocoa orcontaining less than 40 % by weight of cocoa calculated on a
totally defatted basis, not elsewhere specified or included;
food preparations of goods of headings 04.01 to 04.04, notcontaining cocoa or containing less than 5 % by weight ofcocoa calculated on a totally defatted basis, not elsewherespecified or included.”3T e x t
47 Heading 19.04.  Heading text.  Second part.
Delete and substitute :
“cereals (other than maize (corn)) in grain form or in theform of flakes or other worked grains (except flour, groatsand meal), pre-cooked or otherwise prepared, not elsewherespecified or included.”3T e x t
48 New subheading 1904.30.
Insert the following new subheading 1904.30 :“1904.30 - Bulgur wheat”.1 Text and Rate Use tariff rate from 1904.90
49 Subheading 1905.30.
Delete and substitute :
“  - Sweet biscuits; waffles and wafers : 1905.31 -- Sweet biscuits 1905.32 -- Waffles and wafers”.1 Text and Rate Use tariff rate from 1905.30G/MA/W/27/Add.1
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50 CHAPTER 20.
New Note 5.Insert the following new Note 5 :“5.- For the purposes of heading 20.07, the expression“obtained by cooking” means obtained by heat treatment at
atmospheric pressure or under reduced pressure to increase
the viscosity of a product through reduction of water contentor other means.”Renumber present Note 5 as Note 6.3Y e s
51 New Subheading Note 3.
Insert the following new Subheading Note 3 :
“3.- For the purposes of subheadings 2009.12, 2009.21,
2009.31, 2009.41, 2009.61 and 2009.71, the expression“Brix value” means the direct reading of degrees Brixobtained from a Brix hydrometer or of refractive indexexpressed in terms of percentage sucrose content obtained
from a refractometer, at a temperature of 20 degrees C or
corrected for 20 degrees C if the reading is made at adifferent temperature.”3Y e s
52 Subheading 2001.20.
Delete this subheading.2 Text and Rate Transfer of 2001.20 to 2001.90; rate
calculation principle applies
53 Subheadings 2003.10 and 2003.20.
Delete and substitute :“ 2003.10 - Mushrooms of the genus Agaricus 2003.20 - Truffles 2003.90 - Other”.1 Text and Rate Use tariff rate from 2003.10
54 Heading 20.07.  Heading text.
Delete “, being cooked preparations,” and substitute “,obtained by cooking,”.3T e x tG/MA/W/27/Add.1
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55 Subheading 2008.70.
Delete and substitute :“2008.70 - Peaches, including nectarines”.3T e x t
56 Subheadings 2009.1 to 2009.70.
Delete and substitute :
“   - Orange juice :
 2009.11 -- Frozen 2009.12 -- Not frozen, of a Brix value not exceeding 20 2009.19 -- Other   - Grapefruit juice : 2009.21 -- Of a Brix value not exceeding 201 Text and Rate Use tariff rate 2009.19 for 2009.12,
2009.20 for 2009.21 and 2009.29, 2009.30
for 2009.31 and 2009.39, 2009.40 for
2009.41 and 2009.49
 2009.29 -- Other   - Juice of any other single citrus fruit : 2009.31 -- Of a Brix value not exceeding 20 2009.39 -- Other   - Pineapple juice :
 2009.41 -- Of a Brix value not exceeding 20
 2009.49 -- Other 2009.50 - Tomato juice   - Grape juice (including grape must) : 2009.61 -- Of a Brix value not exceeding 30 2009.69 -- Other
   - Apple juice :
 2009.71 -- Of a Brix value not exceeding 202009.79-- Other”.1 Text and Rate Use tariff rate 2009.19 for 2009.12,
2009.20 for 2009.21 and 2009.29, 2009.30for 2009.31 and 2009.39, 2009.40 for2009.41 and 2009.49
57 CHAPTER 22.
Note 1 (a).
French text only.4Y e s
58 Heading 22.08.  Heading text.
Delete “Undenaturated” and substitute “Undenatured”.4T e x tG/MA/W/27/Add.1
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59 CHAPTER 23.
New Subheading Note 1.Insert the following new Subheading Note 1 :“ Subheading Note.1.- For the purposes of subheading 2306.41, the expression
“low erucic   acid rape or colza seeds” means seeds as
defined in Subheading    Note 1 to Chapter 12.”3Y e s
60 Subheading 2306.40.
Delete and substitute :“  - Of rape or colza seeds : 2306.41 -- Of low erucic acid rape or colza seeds
 2306.49 -- Other”.1 Text and Rate Use tariff rate from 2306.40
61 Heading 23.08 and subheadings 2308.10 and 2308.90.
Delete and substitute :“23.08 2308.00 Vegetable materials and vegetable waste,
vegetable residues and by-products, whether or not in the
form of pellets, of a kind used in animal feeding, notelsewhere specified or included.”2 Text and Rate Condensing of 2308.10 and 2308.90 to
2308.00; rate calculation principle applies
62 CHAPTER 25.
Note 4.
Delete “broken pottery” and substitute “broken pieces of
pottery, brick or concrete”.3Y e s
63 Heading 25.18.  Heading text.
Delete and substitute :“25.18  Dolomite, whether or not calcined or sintered,
including dolomite roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectangular(including square) shape; dolomite ramming mix.”3T e x tG/MA/W/27/Add.1
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64 Subheadings 2518.10 to 2518.30.
Delete and substitute :“ 2518.10 - Dolomite, not calcined or sintered 2518.20 - Calcined or sintered dolomite 2518.30 - Dolomite ramming mix”.3T e x t
65 Heading 25.27.
Delete this heading.2 Text and Rate Transfer of 2527.00 to 2530.90; rate
calculation principle applies
66 Subheading 2530.40.
Delete this subheading.2 Text and Rate Transfer of 2530.40 to 2530.90; rate
calculation principle applies
67 CHAPTER 26.
New Note 1 (c).Insert the following new Note 1 (c) :“(c) Sludges from the storage tanks of petroleum oils,consisting mainly of such oils (heading 27.10);”.
Reletter present Notes 1 (c) to (f) as Notes 1 (d) to (g),
respectively.3Y e s
68 Present Note 1 (e).
Delete “;” at the end of this Note and substitute “; or”.4Y e sG/MA/W/27/Add.1
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69 Note 3.
Delete and substitute :“3.- Heading 26.20 applies only to : (a) Ash and residues of a kind used in industry either for theextraction of metals or as a basis for the manufacture of
chemical compounds of metals, excluding ash and residues
from the incineration of municipal waste (heading 26.21);and (b) Ash and residues containing arsenic, whether or notcontaining metals, of a kind used either for the extraction ofarsenic or metals or for the manufacture of their chemical
compounds.”3Y e s
70 New Subheading Notes 1 and 2.
After Note 3, insert the following new Subheading Notes 1and 2 :“ Subheading Notes.
 1.- For the purposes of subheading 2620.21, “leaded
gasoline sludges and leaded anti-knock compound sludges”mean sludges obtained from storage tanks of leaded gasolineand leaded anti-knock compounds (for example, tetraethyllead), and consisting essentially of lead, lead compoundsand iron oxide.
 2.- Ash and residues containing arsenic, mercury, thallium
or their mixtures, of a kind used for the extraction of arsenicor those metals or for the manufacture of their chemicalcompounds, are to be classified in subheading 2620.60.”3Y e s
71 Heading 26.18.  Heading text.
French text only.4T e x t
72 Heading 26.19.  Heading text.
French text only.4T e x tG/MA/W/27/Add.1
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73 Heading 26.20.  Heading text.
Delete and substitute :“26.20  Ash and residues (other than from the manufactureof iron or steel), containing arsenic, metals or theircompounds.”3T e x t
74 Subheading 2620.20.
Delete and substitute :“  - Containing mainly lead : 2620.21 -- Leaded gasoline sludges and leaded anti-knockcompound sludges 2620.29 -- Other”.1 Text and Rate Use tariff rate from 2620.20
75 Subheading 2620.50.
Delete this subheading.2 Text and Rate Transfer of 2620.50 to 2620.99; rate
calculation principle applies
76 New subheading 2620.60.
Insert the following new subheading 2620.60 :
“ 2620.60 - Containing arsenic, mercury, thallium or theirmixtures, of a kind used for the extraction of arsenic or thosemetals or for the manufacture of their chemical compounds”.1 Text and Rate Condensing of 2620.90, 2621.00, and
3824.90 to 2620.60; rate calculation
principle applies
77 Subheading 2620.90.
Delete and substitute :
“  - Other : 2620.91 -- Containing antimony, beryllium, cadmium,chromium or their mixtures 2620.99 -- Other”.1 Text and Rate Use tariff rate from 2620.90 for 2620.91;
and 2620.50 and 2620.90 for 2620.99; rate
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78 Heading 26.21.
Delete and substitute :“ 26.21  Other slag and ash, including seaweed ash (kelp);ash and residues from the incineration of municipal waste. 2621.10 - Ash and residues from the incineration of
municipal waste
 2621.90 - Other”.1 Text and Rate Use tariff rate from 2621.00
79 CHAPTER 27.
New Note 3.Insert the following new Note 3 :“3.- For the purposes of heading 27.10, “waste oils” means
waste containing mainly petroleum oils and oils obtained
from bituminous minerals (as described in Note 2 to thisChapter), whether or not mixed with water.  These include : (a)  Such oils no longer fit for use as primary products (forexample, used lubricating oils, used hydraulic oils and used
transformer oils);
 (b)  Sludge oils from the storage tanks of petroleum oils,mainly containing such oils and a high concentration ofadditives (for example, chemicals) used in the manufactureof the primary products; and (c)  Such oils in the form of emulsions in water or mixtures
with water, such as those resulting from oil spills, storage
tank washings, or from the use of cutting oils for machiningoperations.”3Y e sG/MA/W/27/Add.1
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80 Subheading Note 3.
Delete and substitute :“3.- For the purposes of subheadings 2707.10, 2707.20,2707.30, 2707.40 and 2707.60, the terms “benzol(benzene)”, “toluol (toluene)”, “xylol (xylenes)”,
“naphthalene” and “phenols” apply to products which
contain more than 50 % by weight of benzene, toluene,xylenes, naphthalene or phenols, respectively.”4Y e s
81 New Subheading Note 4.
Insert the following new Subheading Note 4 :“4.- For the purposes of subheading 2710.11, “light oils and
preparations” are those of which 90 % or more by volume
(including losses) distil at 210  C (ASTM D 86 method).”3Y e s
82 Subheadings 2707.10 to 2707.30.
Delete and substitute :
“ 2707.10 - Benzol (benzene)
 2707.20 - Toluol (toluene) 2707.30 - Xylol (xylenes)”.4T e x tG/MA/W/27/Add.1
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83 Heading 27.10.
Delete and substitute :“ 27.10  Petroleum oils and oils obtained from bituminousminerals, other than crude; preparations not elsewherespecified or included, containing by weight 70 % or more of
petroleum oils or of oils obtained from bituminous minerals,
these oils being the basic constituents of the preparations;waste oils.-  Petroleum oils and oils obtained from bituminous minerals(other than crude) and prepar ations not elsewhere specified
or included, containing by weight 70 % or more of
petroleum oils or of oils obtained from bituminous minerals,
these oils being the basic constituents of the preparations,other than waste oils2710.11 -- Light oils and preparations2710.19 -- Other
- Waste oils :
2710.91 -- Containing polychlorinated biphenyls (PCBs),polychlorinated terphenyls (PCTs) or polybrominatedbiphenyls (PBBs)2710.99 -- Other”.1 Text and Rate Use tariff rate from 2710.00
84 CHAPTER 28.
Note 3 (d).
Delete and substitute :“(d) Inorganic products of a kind used as luminophores, ofheading 32.06; glass frit and other glass in the form ofpowder, granules or flakes, of heading 32.07;”.3Y e s
85 Note 6 (d).
Delete “(0,002 µCi/g)” and substitute “(0.002 µCi/g)”.4Y e sG/MA/W/27/Add.1
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86 Subheadings 2805.1 to 2805.22.
Delete and substitute :“  - Alkali or alkaline-earth metals : 2805.11 -- Sodium 2805.12 -- Calcium
 2805.19 -- Other”.2 Text and Rate Transfer of 2805.22 to 2805.19; rate
calculation principle applies; 2805.21changes number to 2805.12
87 Heading 28.09.  Heading text.
Delete and substitute :“28.09  Diphosphorus pentaoxide; phosphoric acid;polyphosphoric acids, whether or not chemically defined.”3T e x t
88 Subheadings 2816.20 and 2816.30.
Delete and substitute :“ 2816.40 - Oxides, hydroxides and peroxides, of strontiumor barium”.2 Text and Rate Condensing of 2816.20 and 2816.30 to
2816.40; rate calculation principle applies
89 Subheading 2827.38.
Delete this subheading.2 Text and Rate Transfer of 2827.38 to 2827.39; rate
calculation principle applies
90 Heading 28.30.  Heading text.
Delete and substitute :“28.30 Sulphides; polysulphides, whether or not chemically
defined.”3T e x t
91 Subheading 2834.22.
Delete this subheading.2 Text and Rate Transfer of 2834.22 to 2834.29; rate
calculation principle applies
92 Heading 28.35.  Heading text.
Delete and substitute :
“28.35  Phosphinates (hypophosphites), phosphonates(phosphites) and phosphates; polyphosphates, whether or notchemically defined.”3T e x tG/MA/W/27/Add.1
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93 Subheading 2836.70.
Delete “Lead carbonate” and substitute “Lead carbonates”.4T e x t
94 Subheading 2841.40.
Delete this subheading.2 Text and Rate Transfer of 2841.40 to 2841.50; rate
calculation principle applies
95 Heading 28.42.
Delete and substitute :“ 28.42   Other salts of inorganic acids or peroxoacids(including aluminosilicates whether or not chemicallydefined), other than azides. 2842.10 - Double or complex silicates, including
aluminosilicates whether or not chemically defined
2842.90 - Other”.1 Text and Rate Use tariff rate 2842.10 and 3824.90; rate
calculation principle applies
96 CHAPTER 29.
Note 1 (c).
Delete and substitute :
“(c) The products of headings 29.36 to 29.39 or the sugarethers, sugar acetals and sugar esters, and their salts, ofheading 29.40, or the products of heading 29.41, whether ornot chemically defined;”.3Y e sG/MA/W/27/Add.1
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97 New Note 8.
Insert the following new Note 8 :“8.- For the purposes of heading 29.37 : (a)  the term “hormones” includes hormone-releasing orhormone-stimulating factors, hormone inhibitors and
hormone antagonists (anti-hormones);
 (b)  the expression “used primarily as hormones” appliesnot only to hormone derivatives and structural analoguesused primarily for their hormonal effect, but also to thosederivatives and structural analogues used primarily asintermediates in the synthesis of products of this heading.”3Y e s
98 Subheading 2903.16.
Delete this subheading.2 Text and Rate Transfer of 2903.16 to 2903.19; rate
calculation principle applies
99 Subheading 2903.44.
French text only.4T e x t
100 Subheading 2905.42.
French text only.4T e x t
101 Subheading 2905.50.
Delete and substitute :
“ - Halogenated, sulphonated, nitrated or nitrosated
derivatives of   acyclic alcohols : 2905.51 – Ethchlorvynol (INN) 2905.59 -- Other”.1 Text and Rate Use tariff rate from 2905.50
102 Subheading 2907.2.
Delete and substitute :
“  - Polyphenols; phenol-alcohols :”.3T e x tG/MA/W/27/Add.1
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103 Subheading 2907.30.
Delete this subheading.2 Text and Rate Transfer of 2907.30 to 2907.29; rate
calculation principle applies
104 Subheading 2909.1.
French text only.4T e x t
105 Subheading 2910.30.
French text only.4T e x t
106 Subheading 2914.31.
Delete “(1-phenylpropan-2-one)” and substitute“(phenylpropan-2-one)”.4T e x t
107 Subheading 2915.60.
Delete and substitute :“ 2915.60 - Butanoic acids, pentanoic acids, their salts andesters”.4T e x t
108 Subheading 2918.17.
Delete this subheading.2 Text and Rate Transfer of 2918.17 to 2918.19; rate
calculation principle applies
109 Sub-Chapter VIII.  Title.
Delete and substitute :
“ VIII.- ESTERS OF INORGANIC ACIDS OF NON-
METALS AND THEIR SALTS, AND THEIRHALOGENATED, SULPHONATED, NITRATED ORNITROSATED DERIVATIVES”.3T e x t
110 Heading 29.20.  Heading text.
Delete and substitute :
“29.20  Esters of other inorganic acids of non-metals(excluding esters of hydrogen halides) and their salts; theirhalogenated, sulphonated, nitrated or nitrosated derivatives.”3T e x tG/MA/W/27/Add.1
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111 New subheading 2921.46.
Insert the following new subheading 2921.46 :“ 2921.46 -- Amfetamine (INN), benzfetamine (INN),dexamfetamine (INN), etilamfetamine (INN), fencamfamin(INN), lefetamine (INN), levamfetamine (INN), mefenorex
(INN) and phentermine (INN); salts thereof”.1 Text and Rate Use tariff rate from 2921.49
112 Subheading 2922.1.
Delete and substitute :“ -  Amino-alcohols, other than those containing more thanone kind of oxygen function, their ethers and esters; saltsthereof :”.3T e x t
113 New subheading 2922.14.
Insert the following new subheading 2922.14 :“ 2922.14 -- Dextropropoxyphene (INN) and its salts”.1 Text and Rate Use tariff rate from 2922.19
114 Subheading 2922.2.
Delete and substitute :“ -  Amino-naphthols and other amino-phenols, other thanthose containing more than one kind of oxygen function,their ethers and esters; salts thereof :”.3T e x t
115 Subheading 2922.30.
Delete and substitute :“ - Amino-aldehydes, amino-ketones and amino-quinones,other than those containing more than one kind of oxygenfunction; salts thereof : 2922.31 -- Amfepramone (INN), methadone (INN) and
normethadone (INN); salts thereof
 2922.39 -- Other”.1 Text and Rate Use tariff rate from 2922.30G/MA/W/27/Add.1
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116 Subheading 2922.4.
Delete and substitute :“ - Amino-acids, other than those containing more than onekind of oxygen function, and their esters; salts thereof :”.3T e x t
117 New subheading 2922.44.
Insert the following new subheading 2922.44 :
“ 2922.44 -- Tilidine (INN) and its salts”.1 Text and Rate Use tariff rate from 2922.49
118 Heading 29.23.  Heading text.
Delete and substitute :“29.23  Quaternary ammonium salts and hydroxides;
lecithins and other phosphoaminolipids, whether or not
chemically defined.”3T e x t
119 Subheading 2924.10.
Delete and substitute :
“ - Acyclic amides (including acyclic carbamates) and their
derivatives; salts thereof : 2924.11 -- Meprobamate (INN) 2924.19 -- Other”.1 Text and Rate Use tariff rate from 2924.10
120 Subheading 2924.22.
Delete and substitute :
“ 2924.23 -- 2-Acetamidobenzoic acid (N-acetylanthranilic
acid) and its salts”.3 Text and Rate Use tariff rate from 2924.22 and 2924.29;
rate calculation principle applies
121 New subheading 2924.24.
Insert the following new subheading 2924.24 :
“ 2924.24 -- Ethinamate (INN)”.1 Text and Rate Use tariff rate from 2924.29G/MA/W/27/Add.1
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122 New subheading 2925.12.
Insert the following new subheading 2925.12 :“ 2925.12 -- Glutethimide (INN)”.1 Text and Rate Use tariff rate from 2925.19
123 New subheading 2926.30.
Insert the following new subheading 2926.30 :
“ 2926.30 - Fenproporex (INN) and its salts; methadone
(INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)”.1 Text and Rate Use tariff rate from 2926.90
124 New subheading 2932.95.
Insert the following new subheading 2932.95 :
“ 2932.95 -- Tetrahydrocannabinols (all isomers)”.1 Text and Rate Use tariff rate from 2932.99
125 New subheading 2933.33.
Insert the following new subheading 2933.33 :“ 2933.33 -- Alfentanil (INN), anileridine (INN),
bezitramide (INN), bromazepam (INN), difenoxin (INN),
diphenoxylate (INN), dipipanone (INN), fentanyl (INN),ketobemidone (INN), methylphenidate (INN), pentazocine(INN), pethidine (INN), pethidine (INN) intermediate A,phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol(INN), piritramide (INN), propi ram (INN) and trimeperidine
(INN); salts thereof”.1 Text and Rate Use tariff rate from 2933.39
126 Subheading 2933.40.
Delete and substitute :“ - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not
further fused :
 2933.41 -- Levorphanol (INN) and its salts 2933.49 -- Other”.1 Text and Rate Use tariff rate from 2933.40G/MA/W/27/Add.1
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127 Subheading 2933.51.
Delete and substitute :“ 2933.52 -- Malonylurea (barbituric acid) and its salts 2933.53 -- Allobarbital (INN), amobarbital (INN), barbital(INN), butalbital (INN), butobarbital, cyclobarbital (INN),
methylphenobarbital (INN), pentobarbital (INN),
phenobarbital (INN), secbutabarbital (INN), secobarbital(INN) and vinylbital (INN); salts thereof 2933.54 -- Other derivatives of malonylurea (barbituricacid); salts thereof”.1 Text and Rate Use tariff rate from 2933.51
128 New subheading 2933.55.
Insert the following new subheading 2933.55 :
“ 2933.55 -- Loprazolam (INN), mecloqualone (INN),methaqualone (INN) and zipe prol (INN); salts thereof”.1 Text and Rate Use tariff rate from 2933.59
129 New subheading 2933.72.
Insert the following new subheading 2933.72 :
“ 2933.72 -- Clobazam (INN) and methyprylon (INN)”.1 Text and Rate Use tariff rate from 2933.79G/MA/W/27/Add.1
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130 Subheading 2933.90.
Delete and substitute :“  - Other : 2933.91 -- Alprazolam (INN), camazepam (INN),chlordiazepoxide (INN), cl onazepam (INN), clorazepate,
delorazepam (INN), diazepam  (INN), estazolam (INN),
ethyl loflazepate (INN), flud iazepam (INN), flunitrazepam
(INN), flurazepam (INN), ha lazepam (INN), lorazepam
(INN), lormetazepam (INN), mazindol (INN), medazepam
(INN), midazolam (INN), ni metazepam (INN), nitrazepam
(INN), nordazepam (INN), oxazepam (INN), pinazepam
(INN), prazepam (INN), pyrovalerone (INN), temazepam
(INN), tetrazepam (INN) and tr iazolam (INN); salts thereof
 2933.99 -- Other”.1 Text and Rate Use tariff rate from 2933.90
131 Heading 29.34.  Heading text.
Delete and substitute :
“29.34  Nucleic acids and their salts, whether or not
chemically defined; other heterocyclic compounds.”3T e x t
132 Subheadings 2934.20 and 2934.30.
Delete and substitute :“ 2934.20 - Compounds containing in the structure a
benzothiazole ring-system (whether or not hydrogenated),
not further fused 2934.30 - Compounds containing in the structure aphenothiazine ring-system (whether or not hydrogenated),not further fused”.4T e x tG/MA/W/27/Add.1
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133 Subheading 2934.90.
Delete and substitute :“  - Other : 2934.91 -- Aminorex (INN), brotizolam (INN), clotiazepam(INN), cloxazolam (INN), dextromoramide (INN),
haloxazolam (INN), ketazo lam (INN), mesocarb (INN),
oxazolam (INN), pemoline (INN), phendimetrazine (INN),phenmetrazine (INN) and sufentanil (INN); salts thereof 2934.99 -- Other”.1 Text and Rate Use tariff rate from 2934.90G/MA/W/27/Add.1
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134 Heading 29.37.
Delete and substitute :“ 29.37  Hormones, prostaglandins, thromboxanes andleukotrienes, natural or reproduced by synthesis; derivativesand structural analogues thereof, including chain modified
polypeptides, used primarily as hormones.
  - Polypeptide hormones, protein hormones andglycoprotein hormones, their derivatives and structuralanalogues : 2937.11 -- Somatotropin, its derivatives and structuralanalogues
 2937.12 -- Insulin and its salts
 2937.19 -- Other  - Steroidal hormones, their derivatives and structuralanalogues : 2937.21 -- Cortisone, hydrocortisone, prednisone
(dehydrocortisone) and prednisolone
(dehydrohydrocortisone) 2937.22 -- Halogenated derivatives of corticosteroidalhormones 2937.23 -- Oestrogens and progestogens 2937.29 -- Other
  - Catecholamine hormones, their derivatives and structural
analogues : 2937.31 -- Epinephrine 2937.39 -- Other 2937.40 - Amino-acid derivatives 2937.50 - Prostaglandins, thromboxanes and leukotrienes,
their derivatives and structural analogues
 2937.90 - Other”.1 Complex caseG/MA/W/27/Add.1
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135 Subheading 2939.10.
Delete and substitute :“  - Alkaloids of opium and their derivatives; salts thereof : 2939.11 -- Concentrates of poppy straw; buprenorphine(INN), codeine, dihydrocodeine (INN), ethylmorphine,
etorphine (INN), heroin, hydrocodone (INN),
hydromorphone (INN), morphine, nicomorphine (INN),oxycodone (INN), oxymorphone (INN), pholcodine (INN),thebacon (INN) and thebaine; salts thereof 2939.19 -- Other”.1 Text and Rate Use tariff rate from 2939.10 for 2939.19;
use 2939.10 and 1302.11 for 2939.11; ratecalculation principle applies
136 New subheading 2939.43.
Insert the following new subheading 2939.43 :
“ 2939.43 -- Cathine (INN) and its salts”.1 Text and Rate Use tariff rate from 2939.49
137 Subheading 2939.50.
Delete and substitute :
“  - Theophylline and aminophylline (theophylline-
ethylenediamine) and their derivatives; salts thereof : 2939.51 -- Fenetylline (INN) and its salts 2939.59 -- Other”.1 Text and Rate Use tariff rate from 2939.50
138 Subheading 2939.70.
Delete this subheading2 Text and Rate Product transfers from 2939.70 to 2939.99;
rate calculation principle applies
139 Subheading 2939.90.
Delete and substitute :“  - Other : 2939.91 -- Cocaine, ecgonine, levometamfetamine,
metamfetamine (INN), metamfetamine racemate; salts,
esters and other derivatives thereof 2939.99 -- Other”.1 Text and Rate Use tariff rate from 2939.90G/MA/W/27/Add.1
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140 Heading 29.40.
Delete and substitute :“29.40 2940.00 Sugars, chemically pure, other than sucrose,lactose, maltose, glucose and fructose; sugar ethers, sugaracetals and sugar esters, and their salts, other than products
of heading 29.37, 29.38 or 29.39.”3T e x t
141 CHAPTER 30.
Note 1 (a).Delete and substitute :“(a) Foods or beverages (such as dietetic, diabetic orfortified foods, food supplements, tonic beverages and
mineral waters), other than nutritional preparations for
intravenous administration (Section IV);”.3Y e s
142 Note 4 (g).
Delete “and” at the end.4Y e s
143 Note 4 (h).
Delete and substitute :“(h) Chemical contraceptive preparations based onhormones, on other products of heading 29.37 or onspermicides;”.3Y e s
144 New Note 4 (ij).
Insert the following new Note 4 (ij) :“(ij) Gel preparations designed to be used in human orveterinary medicine as a lubricant for parts of the body forsurgical operations or physical examinations or as a
coupling agent between the body and medical instruments;
and”.3Y e sG/MA/W/27/Add.1
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145 New Note 4 (k).
Insert the following new Note 4 (k) :“(k) Waste pharmaceuticals, that is, pharmaceutical productswhich are unfit for their original intended purpose due to, forexample, expiry of shelf life.”3 Yes Complex case
146 Heading 30.04.  Heading text.
Delete and substitute :“30.04  Medicaments (excluding goods of heading 30.02,30.05 or 30.06) consisting of mixed or unmixed products fortherapeutic or prophylactic uses, put up in measured doses(including those in the form of transdermal administration
systems) or in forms or packings for retail sale.”3T e x t
147 Subheading 3004.32.
Delete and substitute :“ 3004.32 -- Containing corticosteroid hormones, their
derivatives and structural analogues”.3 Text and Rate Use tariff rate from 3004.32 and 3004.39;
rate calculation principle applies
148 Subheading 3006.60.
Delete and substitute :“ 3006.60 - Chemical contraceptive preparations based onhormones, on other products of heading 29.37 or on
spermicides”.3 Text and Rate Use tariff rate from 3006.60
149 New subheading 3006.70.
Insert the following new subheading 3006.70 :“ 3006.70 - Gel preparations designed to be used in humanor veterinary medicine as a lubricant for parts of the body
for surgical operations or physical examinations or as a
coupling agent between the body and medical instruments”.1 Text and Rate Use tariff rate from 3824.90G/MA/W/27/Add.1
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150 New subheading 3006.80.
Insert the following new subheading 3006.80 :“ 3006.80 - Waste pharmaceuticals”.1 Complex case
151 CHAPTER 32.
Subheading 3204.12.
French text only.4T e x t
152 Subheading 3204.19.
French text only.4T e x t
153 Subheading 3206.11.
Delete “on the dry weight” and substitute “on the dry
matter”.4T e x t
154 Subheading 3214.10.
French text only.4T e x t
155 CHAPTER 33.
Subheading 3304.9.French text only.4T e x t
156 Heading 33.06.  Heading text.
French text only.4T e x t
157 CHAPTER 34.
Note 5.  Exclusion (a).Delete “38.23 or 34.02” and substitute “34.02 or 38.23”.4Y e sG/MA/W/27/Add.1
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158 Heading 34.01.  Heading text.
Delete and substitute :“34.01  Soap; organic surface-active products andpreparations for use as soap, in the form of bars, cakes,moulded pieces or shapes, whether or not containing soap;
organic surface-active products and preparations for washing
the skin, in the form of liquid or cream and put up for retailsale, whether or not containing soap; paper, wadding, feltand nonwovens, impregnated, coated or covered with soapor detergent.”3T e x t
159 New subheading 3401.30.
Insert the following new subheading 3401.30 :
“ 3401.30 - Organic surface-active products and preparationsfor washing the skin, in the form of liquid or cream and putup for retail sale, whether or not containing soap”.1 Text and Rate Use tariff rate from 3402.20
160 Subheading 3404.20.
Delete and substitute :“ 3404.20 - Of poly(oxyethylene) (polyethylene glycol)”.3T e x t
161 CHAPTER 35.
Note 1 (b).
French text only.4Y e s
162 Subheading 3502.19.
French text only.4T e x t
163 Subheading 3506.91.
Delete and substitute :
“ 3506.91 -- Adhesives based on polymers of headings 39.01to 39.13 or on rubber”.3T e x tG/MA/W/27/Add.1
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164 CHAPTER 36.
Note 2 (a).French text only.4Y e s
165 CHAPTER 37.
Subheadings 3702.91 and 3702.92.
Delete and substitute :
“ 3702.91 -- Of a width not exceeding 16 mm”.2 Text and Rate Use tariff rate from 3702.91 and 3702.92;
rate calculation principle applies
166 CHAPTER 38.
Note 1 (a) (4).Delete and substitute :
“ (4) Certified reference materials specified in Note 2 below;
  (5) Products specified in Note 3 (a) or 3 (c) below;”.3Y e s
167 Note 1 (b).
Delete the full stop and substitute a semicolon.4Y e s
168 New Note 1 (c).
Insert the following new Note 1 (c) :“(c) Ash and residues (including sludges, other than sewagesludge), containing metals, arsenic or their mixtures andmeeting the requirements of Note 3 (a) or 3 (b) to Chapter
26 (heading 26.20);”.
Reletter the present Notes 1 (c) and (d) as Notes 1 (d) and(e), respectively.3Y e s
169 Present Note 1 (c).
Delete the full stop and substitute “; or”.4Y e sG/MA/W/27/Add.1
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170 New Note 2.
Insert the following new Note 2 :“2.- (A) For the purpose of heading 38.22, the expression“certified reference materials” means reference materialswhich are accompanied by a certificate which indicates the
values of the certified properties, the methods used to
determine these values and the degree of certainty associatedwith each value and which are suitable for analytical,calibrating or referencing purposes.3. (B) With the exception of the products of Chapter 28 or29, for the classification of certified reference materials,
heading 38.22 shall take precedence over any other heading
in the Nomenclature.”Renumber present Note 2 as Note 3.3Y e sG/MA/W/27/Add.1
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171 New Notes 4, 5 and 6.
Insert the following new Notes 4, 5 and 6 :“ 4.- Throughout the Nomenclature, “municipal waste”means waste of a kind collected from households, hotels,restaurants, hospitals, shops, offices, etc., road and pavement
sweepings, as well as construction and demolition waste.
Municipal waste generally contains a large variety ofmaterials such as plastics, rubber, wood, paper, textiles,glass, metals, food materials, broken furniture and otherdamaged or discarded articles.  The term “municipal waste”,however, does not cover :
 (a) Individual materials or articles segregated from the
waste, such as wastes of plastics, rubber, wood, paper,textiles, glass or metals and spent batteries which fall in theirappropriate headings of the Nomenclature; (b) Industrial waste;
 (c) Waste pharmaceuticals, as defined in Note 4 (k) to
Chapter 30; or (d) Clinical waste, as defined in Note 6 (a) below. 5.- For the purposes of heading 38.25, “sewage sludge”means sludge arising from urban effluent treatment plantand includes pre-treatment waste, scourings and unstabilised
sludge.  Stabilised sludge when suitable for use as fertiliser
is excluded (Chapter 31). 6.- For the purposes of heading 38.25, the expression “otherwastes” applies to :3Y e sG/MA/W/27/Add.1
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(a) Clinical waste, that is, contaminated waste arising from
medical research, diagnosis, treatment or other medical,
surgical, dental or veterinary procedures, which oftencontain pathogens and pharmaceutical substances andrequire special disposal procedures (for example, soiled
dressings, used gloves and used syringes);
 (b) Waste organic solvents; (c) Wastes of metal pickling liquors, hydraulic fluids, brakefluids and anti-freezing fluids; and (d) Other wastes from chemical or allied industries.  The expression “other wastes” does not, however, cover
wastes which contain mainly petroleum oils or oils obtained
from bituminous mineral (heading 27.10)"
172 New Subheading Note 1.
Insert the following new Subheading Note 1 :“ Subheading Note.
 1.- For the purposes of subheadings 3825.41 and 3825.49,
“waste organic solvents” are wastes containing mainlyorganic solvents, not fit for further use as presented asprimary products, whether or not intended for recovery ofthe solvents.”3Y e s
173 Subheading 3811.21.
French text only.4T e x t
174 Heading 38.17 and subheadings 3817.10 and 3817.20.
Delete and substitute :“38.17 3817.00 Mixed alkylbenzenes and mixed
alkylnaphthalenes, other than those of heading 27.07 or
29.02.”2 Text and Rate Use tariff rate from 3817.10 and 3817.20;
rate calculation principle appliesG/MA/W/27/Add.1
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175 Heading 38.22.
Delete and substitute :“38.22 3822.00 Diagnostic or laboratory reagents on abacking, prepared diagnostic or laboratory reagents whether
or not on a backing, other than those of heading 30.02 or
30.06; certified reference materials.”3 Complex case
176 Heading 38.24.  Heading text.
Delete and substitute :“38.24 Prepared binders for foundry moulds or cores;chemical products and preparations of the chemical or alliedindustries (including those consisting of mixtures of natural
products), not elsewhere specified or included.”3 Complex case
177 New heading 38.25 and subheadings 3825.10 to 3825.90.
Insert the following new heading and subheadings :“ 38.25  Residual products of the chemical or allied
industries, not elsewhere specified or included; municipal
waste; sewage sludge; other wastes specified in Note 6 tothis Chapter. 3825.10 - Municipal waste 3825.20 - Sewage sludge 3825.30 - Clinical waste
    - Waste organic solvents :
 3825.41 -- Halogenated 3825.49 -- Other 3825.50 - Wastes of metal pickling liquors, hydraulic fluids,brake fluids and anti-freeze fluids  - Other wastes from chemical or allied industries :
 3825.61 -- Mainly containing organic constituents
 3825.69 -- Other 3825.90 - Other”.1 Complex caseG/MA/W/27/Add.1
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178 CHAPTER 39.
Subheading Note.Delete “Subheading Note.” and substitute “SubheadingNotes.”4Y e s
179 New Subheading Note 2.
Insert the following new Subheading Note 2 :
“2.- For the purposes of subheading 3920.43, the term“plasticisers” includes secondary plasticisers.”3Y e s
180 Subheading 3904.10.
Delete “Polyvinyl chloride” and substitute “Poly(vinyl
chloride)”.4T e x t
181 Subheading 3904.2.
Delete and substitute :“ - Other poly(vinyl chloride) :”.4T e x t
182 Subheading 3905.1.
Delete and substitute :“ - Poly(vinyl acetate) :”.4T e x t
183 Subheading 3905.30.
Delete “Polyvinyl alcohol” and substitute “Poly(vinyl
alcohol)”.4T e x t
184 Subheading 3906.10.
Delete and substitute :“3906.10 - Poly(methyl methacrylate)”.4T e x t
185 Subheading 3907.60.
Delete and substitute :“3907.60 - Poly(ethylene terephthalate)”.4T e x tG/MA/W/27/Add.1
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186 Heading 39.20.  Heading text.
French text only.4T e x t
187 Subheadings 3920.41 and 3920.42.
Delete and substitute :“ 3920.43 -- Containing by weight not less than 6 % of
plasticisers
3920.49 -- Other”.1 Text and Rate Use tariff rate from 3920.41 and 3920.42;
rate calculation principle applies
188 Subheading 3920.51.
Delete and substitute :“3920.51 -- Of poly(methyl methacrylate)”.4T e x t
189 Subheading 3920.62.
Delete and substitute :“3920.62 -- Of poly(ethylene terephthalate)”.4T e x t
190 Subheading 3920.91.
Delete and substitute :“3920.91 -- Of poly(vinyl butyral)”.4T e x t
191 Heading 39.22.  Heading text.
Delete and substitute :
“39.22  Baths, shower-baths, sinks, wash-basins, bidets,
lavatory pans, seats and covers, flushing cisterns and similarsanitary ware, of plastics.”3T e x t
192 Subheading 3922.10.
Delete and substitute :
“3922.10 - Baths, shower-baths, sinks and wash-basins”.3 Text and Rate Use tariff rate from 3922.10 and 3922.90;
rate calculation principle applies
193 Subheading 3923.40.
French text only.4T e x tG/MA/W/27/Add.1
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194 Subheading 3926.20.
Delete and substitute :“3926.20 - Articles of apparel and clothing accessories(including gloves, mittens and mitts)”.3T e x t
195 CHAPTER 40.
Note 1.
French text only.4Y e s
196 Note 2 (f).
Delete “gloves” and substitute “gloves, mittens and mitts”.3Y e s
197 Note 4 (a).
French text only.4Y e sG/MA/W/27/Add.1
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198 Heading 40.09.
Delete and substitute :“ 40.09  Tubes, pipes and hoses, of vulcanised rubber otherthan hard rubber, with or without their fittings (for example,joints, elbows, flanges).
  - Not reinforced or otherwise combined with other
materials : 4009.11 -- Without fittings 4009.12 -- With fittings  - Reinforced or otherwise combined only with metal : 4009.21 -- Without fittings
 4009.22 -- With fittings
  - Reinforced or otherwise combined only with textilematerials : 4009.31 -- Without fittings 4009.32 -- With fittings
  - Reinforced or otherwise combined with other materials :
 4009.41 -- Without fittings 4009.42 -- With fittings”.1 Complex caseG/MA/W/27/Add.1
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199 Subheadings 4010.2 to 4010.29.
Delete and substitute :“  - Transmission belts or belting : 4010.31 -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference
exceeding 60 cm but not exceeding 180 cm
 4010.32 -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outsidecircumference exceeding 60 cm but not exceeding 180 cm 4010.33 -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference
exceeding 180 cm but not exceeding 240 cm
 4010.34 -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outsidecircumference exceeding 180 cm but not exceeding 240 cm 4010.35 -- Endless synchronous belts, of an outside
circumference exceeding 60 cm but not exceeding 150 cm
 4010.36 -- Endless synchronous belts, of an outsidecircumference exceeding 150 cm but not exceeding 198 cm 4010.39 -- Other”.1 Complex case
200 Subheading 4011.30.
French text only.4T e x tG/MA/W/27/Add.1
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201 Subheadings 4011.9 to 4011.99.
Delete and substitute :“  - Other, having a "herring-bone" or similar tread : 4011.61 -- Of a kind used on agricultural or forestryvehicles and machines
 4011.62 -- Of a kind used on construction or industrial
handling vehicles and machines and having a rim size notexceeding 61 cm 4011.63 -- Of a kind used on construction or industrialhandling vehicles and machines and having a rim sizeexceeding 61 cm
 4011.69 -- Other
  - Other : 4011.92 -- Of a kind used on agricultural or forestryvehicles and machines 4011.93 -- Of a kind used on construction or industrial
handling vehicles and machines and having a rim size not
exceeding 61 cm 4011.94 -- Of a kind used on construction or industrialhandling vehicles and machines and having a rim sizeexceeding 61 cm 4011.99 -- Other".1 Text and Rate Use tariff rate from 4011.91 for 4011.62,
4011.63, 4011.69; use 4011.99 for4011.92, 4011.93, 4011.94, 4011.99G/MA/W/27/Add.1
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202 Heading 40.12.
Delete and substitute :“ 40.12  Retreaded or used pneumatic tyres of rubber; solidor cushion tyres, tyre treads and tyre flaps, of rubber.    - Retreaded tyres :
 4012.11 -- Of a kind used on motor cars (including station
wagons and racing cars) 4012.12 -- Of a kind used on buses or lorries 4012.13 -- Of a kind used on aircraft 4012.19 -- Other 4012.20 - Used pneumatic tyres
 4012.90 - Other”.1 Text and Rate Use tariff rate of 4012.10
203 Heading 40.15.  Heading text.
Delete “gloves” and substitute “gloves, mittens and mitts”.3T e x t
204 Subheading 4015.1.
Delete and substitute :
“ - Gloves, mittens and mitts :”.3T e x t
205 CHAPTER 41.
Note 1 (c).French text only.4Y e sG/MA/W/27/Add.1
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206 New Note 2.
Insert the following new Note 2 :“2.- (A) Headings 41.04 to 41.06 do not cover hides andskins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to
41.03, as the case may be).
 (B) For the purposes of headings 41.04 to 41.06, the term“crust” includes hides and skins that have been retanned,coloured or  fat-liquored (stuffed) prior to drying.”Renumber present Note 2 as Note 3.3Y e s
207 Present Note 2.
Delete “heading No. 41.11” and substitute “heading 41.15”.3Y e s
208 Heading 41.01.
Delete and substitute :“ 41.01  Raw hides and skins of bovine (including buffalo)
or equine animals (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed orfurther prepared), whether or not dehaired or split.4101.20  Whole hides and skins, of a weight per skin notexceeding 8 kg when simply dried, 10 kg when dry-salted,or 16 kg when fresh, wet-salted or otherwise preserved
 4101.50 - Whole hides and skins, of a weight exceeding 16
kg 4101.90 - Other, including butts, bends and bellies”.1 Complex case
209 Heading 41.03.  Heading text.
French text only.4T e x t
210 New subheading 4103.30.
Insert the following new subheading 4103.30 :“ 4103.30 - Of swine”.1 Text and Rate Use tariff rate from 4103.90 and 4107.90;
rate calculation principle appliesG/MA/W/27/Add.1
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211 Headings 41.04 to 41.11.
Delete and substitute :“ 41.04  Tanned or crust hides and skins of bovine(including buffalo) or equine animals, without hair on,whether or not split, but not further prepared.
- In the wet state (including wet-blue) :
 4104.11 -- Full grains, unsplit; grain splits 4104.19 -- Other  - In the dry state (crust) :4104.41 -- Full grains, unsplit; grain splits 4104.49 -- Other
 41.05  Tanned or crust skins of sheep or lambs, without
wool on, whether or not split, but not further prepared. 4105.10 - In the wet state (including wet-blue) 4105.30 - In the dry state (crust) 41.06  Tanned or crust hides and skins of other animals,
without wool or hair on, whether or not split, but not further
prepared.- Of goats or kids : 4106.21 -- In the wet state (including wet-blue) 4106.22 -- In the dry state (crust)  - Of swine :
 4106.31 -- In the wet state (including wet-blue)
 4106.32 -- In the dry state (crust) 4106.40 - Of reptiles- Other : 4106.91 -- In the wet state (including wet-blue) 4106.92 -- In the dry state (crust)1 Complex caseG/MA/W/27/Add.1
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 41.07  Leather further prepared after tanning or crusting,
including parchment-dressed leather, of bovine (includingbuffalo) or equine animals, without hair on, whether or notsplit, other than leather of heading 41.14.  - Whole hides and skins :
 4107.11 -- Full grains, unsplit
 4107.12 -- Grain splits 4107.19 – Other   - Other, including sides : 4107.91 -- Full grains, unsplit 4107.92 -- Grain splits
 4107.99 – Other
41.124112.00 Leather further prepared after tanning or crusting,including parchment-dressed leather, of sheep or lamb,without wool on, whether or not split, other than leather of
heading 41.14.
41.13  Leather further prepared after tanning or crusting,including parchment-dressed leather, of other animals,without wool or hair on, whether or not split, other thanleather of heading 41.14. 4113.10 - Of goats or kids
 4113.20 - Of swine
 4113.30 - Of reptiles 4113.90 – Other41.14 Chamois (including combination chamois) leather;patent leather and patent laminated leather; metallisedleather.G/MA/W/27/Add.1
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 4114.10 - Chamois (including combination chamois) leather
 4114.20 - Patent leather and patent laminated leather;metallised leather41.15  Composition leather with a basis of leather or leatherfibre, in slabs, sheets or strip, whether or not in rolls; parings
and other waste of leather or of composition leather, not
suitable for the manufacture of leather articles; leather dust,powder and flour. 4115.10 - Composition leather with a basis of leather orleather fibre, in slabs, sheets or strip, whether or not in rolls 4115.20 - Parings and other waste of leather or of
composition leather, not suitable for the manufacture of
leather articles; leather dust, powder and flour".
212 CHAPTER 42.
Note 1 (b).Delete “gloves” and substitute “gloves, mittens and mitts”.3Y e s
213 Note 3.
Delete “gloves (including sports gloves)” and substitute“gloves, mittens and mitts (including those for sport or forprotection)”.3Y e s
214 Heading 42.02.  Heading text.  Second part.
  Delete and substitute “travelling-bags, insulated food or beverages bags, toiletbags, rucksacks, handbags, shopping bags, wallets, purses,map-cases, cigarette-cases, tobacco-pouches, tool bags,sports bags, bottle-cases, jewellery boxes, powder-boxes,
cutlery cases and similar containers, of leather or of
composition leather, of sheeting of plastics, of textilematerials, of vulcanised fibre or of paperboard, or wholly ormainly covered with such materials or with paper.”3T e x tG/MA/W/27/Add.1
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215 CHAPTER 43.
Note 2 (b).French text only.4Y e s
216 Note 2 (c).
Delete “Gloves” and substitute “Gloves, mittens and mitts,”.3Y e s
217 Subheadings 4301.20, 4301.40 and 4301.50.
Delete these subheadings.2 Text and Rate Transfer to 4301.80; rate calculation
principle applies
218 Subheading 4302.12.
Delete this subheading.2 Text and Rate Transfer to 4302.19; rate calculation
principle applies
219 CHAPTER 44.
Subheading Note 1.Delete and substitute :“1.- For the purposes of subheadings 4403.41 to 4403.49,
4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to
4412.99, the expression “tropical wood” means one of thefollowing types of wood :3 Yes Rate Use tariff rate from 4403.49 and 4403.99
for 4403.49; use 4407.29 and 4407.99 for4407.29; use 4412.13, 4412.14, and4412.19 for 4412.13; use 4412.22,
4412.23, and 4412.29 for 4412.22; use
4412.92, 4412.93, and 4412.99 for4412.92; rate calculation principle appliesG/MA/W/27/Add.1
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 Abura, Acajou d'Afrique, Afrormosia, Ako, Alan,
Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bosséclair, Bossé foncé, Cativo, Cedro, Dabema, Dark RedMeranti, Dibétou, Doussié, Framiré, Freijo, Fromager,Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty,
Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing,
Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro,Maçaranduba, Mahogany, Makoré, Mandioqueira,Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau,Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche,Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao,
Palissandre de Guatemala, Palissandre de Para, Palissandre
de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim,Pulai, Punah, Quaruba, Ramin,  Sapelli, Saqui-Saqui, Sepetir,
Sipo, Sucupira, Suren, Teak, Tauari, Tiama, Tola, Virola,White Lauan, White Meranti, White Seraya, Yellow
Meranti.”
220 Heading 44.07.  Heading text.
Delete “finger-jointed” and substitute “end-jointed”.3T e x t
221 Heading 44.08.  Heading text.
Delete and substitute :
“44.08  Sheets for veneering (including those obtained by
slicing laminated wood), for plywood or for other similarlaminated wood and other wood, sawn lengthwise, sliced orpeeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.”3 Complex case, 4412 items move here
222 Heading 44.09.  Heading text.
Delete “edges or faces, whether or not planed, sanded orfinger-jointed” and substitute “edges, ends or faces, whetheror not planed, sanded or end-jointed”.3T e x tG/MA/W/27/Add.1
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223 Heading 44.10.
Delete and substitute :“ 44.10  Particle board and similar board (for example,oriented strand board and waferboard) of wood or otherligneous materials, whether or not agglomerated with resins
or other organic binding substances.
  - Oriented strand board and waferboard, of wood : 4410.21 -- Unworked or not further worked than sanded 4410.29 -- Other   - Other, of wood : 4410.31 -- Unworked or not further worked than sanded
 4410.32 -- Surface-covered with melamine-impregnated
paper 4410.33 -- Surface-covered with decorative laminates ofplastics 4410.39 -- Other
 4410.90 - Other”.1 Text and Rate Use tariff rate from 4410.11 for 4410.21;
use rate from 4410.11 and 4410.19 for4410.29, rate calculation principle applies;use 4410.19 for 4410.31, 4410.32,4410.33, 4410.39
224 CHAPTER 46.
Subheading 4601.10.Delete this subheading.2 Text and Rate Transfer of 4601.10 to 4601.91 and
4601.99; rate calculation principle applies
225 CHAPTER 47.
Heading 47.05.
Delete and substitute :“47.05 4705.00 WOOD PULP OBTAINED BY ACOMBINATION OF MECHANICAL AND CHEMICALPULPING PROCESSES.”3T e x t
226 Subheading 4707.10.
Delete and substitute :“4707.10 - Unbleached kraft paper or paperboard orcorrugated paper or paperboard”.4T e x tG/MA/W/27/Add.1
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227 Subheading 4707.20.
Delete “Of other paper” and substitute “Other paper”.4T e x t
228 Subheading 4707.30.
Delete “Of paper” and substitute “Paper”.4T e x t
229 CHAPTER 48.
New Note 1.Insert the following new Note 1 :“1.- For the purposes of this Chapter, except where thecontext otherwise requires, a reference to “paper” includesreferences to paperboard (irrespective of thickness or weight
per m²).”
Renumber the present Notes 1 to 11 as Notes 2 to 12,respectively.3Y e s
230 Present Note 1 (g).
French text only.4Y e s
231 Present Note 2.  First line.
Delete “Note 6” and substitute “Note 7”.4Y e sG/MA/W/27/Add.1
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232 Present Note 4.
Delete and substitute :“5.- For the purposes of heading 48.02, the expressions“paper and paperboard, of a kind used for writing, printingor other graphic purposes” and “non perforated punch-cards
and punch tape paper” mean  paper and paperboard made
mainly from bleached pulp or from pulp obtained by amechanical or chemi-mechanical process and satisfying anyof the following criteria :For paper or paperboard weighing not more than 150 g/m² : (a) containing 10 % or more of fibres obtained by a
mechanical or chemi-mechanical process, and
 1. weighing not more than 80 g/m², or 2. coloured throughout the mass; or (b) containing more than 8 % ash, and 1. weighing not more than 80 g/m², or
 2. coloured throughout the mass; or
(c)  containing more than 3 % ash and having a brightness of60 % or more; or(d)  containing more than 3 % but not more than 8 % ash,having a brightness less than 60 %, and a burst index equalto or less than 2.5 kPa m2/g; or
(e)  containing 3 % ash or less, having a brightness of 60 %
or more and a burst index equal to or less than 2.5 kPa m2/g.  For paper or paperboard weighing more than 150 g/m² :(a) coloured throughout the mass; or(b) having a brightness of 60 % or more, and 1. a caliper of 225 micrometres (microns) or less, or3Y e sG/MA/W/27/Add.1
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2. a caliper of more than 225 micrometres (microns) but not
more than 508 micrometres (microns) and an ash content ofmore than 3 %; or (c)  having a brightness of less than 60 %, a caliper of 254micrometres (microns) or less and an ash content of more
than 8 %.
  Heading 48.02 does not, however, cover filter paper orpaperboard (including tea- bag paper) or felt paper or
paperboard.”
233 Present Note 7.
Delete and substitute :
“8.- Headings 48.01 and 48.03 to 48.09 apply only to paper,
paperboard, cellulose wadding and webs of cellulose fibres : (a) in strips or rolls of a width exceeding 36 cm; or (b) in rectangular (including square) sheets with one sideexceeding 36 cm and the other side exceeding 15 cm in the
unfolded state.”3Y e s
234 Subheading Note 3.
Delete and substitute :“3.- For the purposes of subheading 4805.11, “semi-chemical fluting paper” means paper, in rolls, of which not
less than 65 % by weight of the total fibre content consists
of unbleached hardwood fibres obtained by a semi-chemicalpulping process, and having a CMT 30 (Corrugated MediumTest with 30 minutes of conditioning) crush resistanceexceeding 1.8 newtons/g/m² at 50 % relative humidity, at 23C.”3Y e sG/MA/W/27/Add.1
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235 New Subheading Notes 4 and 5.
Insert the following new Subheading Notes 4 and 5 :“ 4.- Subheading 4805.12 covers paper, in rolls, mademainly of straw pulp obtained by a semi-chemical process,weighing 130 g/m² or more, and having a CMT 30
(Corrugated Medium Test with 30 minutes of conditioning)
crush resistance exceeding 1.4 newtons/g/m² at 50 % relativehumidity, at 23  C. 5.- Subheadings 4805.24 and 4805.25 cover paper andpaperboard made wholly or mainly of pulp of recovered(waste and scrap) paper or paperboard.  Testliner may also
have a surface layer of dyed paper or of paper made of
bleached or unbleached non-recovered pulp.  These productshave a Mullen burst index of not less than 2 kPa m²/g.”Renumber present Subheading Notes 4 and 5 as SubheadingNotes 6 and 7, respectively.3Y e s
236 Present Subheading Note 5.
Delete “4810.21” and substitute “4810.22”.3Y e s
237 Heading 48.02.  Heading text.
Delete and substitute :“48.02 Uncoated paper and paperboard, of a kind used for
writing, printing or other graphic purposes, and non
perforated punch-cards and punch tape paper, in rolls orrectangular (including square) sheets, of any size, other thanpaper of heading 48.01 or 48.03; hand-made paper andpaperboard.”3 Complex caseG/MA/W/27/Add.1
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238 Subheadings 4802.5 to 4802.60.
Delete and substitute :“  - Other paper and paperboard, not containing fibresobtained by a mechanical or ch emi-mechanical process or of
which not more than 10 % by weight of the total fibre
content consists of such fibres :
 4802.54 -- Weighing less than 40 g/m² 4802.55 -- Weighing 40 g/m² or more but not more than 150g/m², in rolls 4802.56 -- Weighing 40 g/m² or more but not more than 150g/m², in sheets with one side not exceeding 435 mm and the
other side not exceeding 297 mm in the unfolded state
 4802.57 -- Other, weighing 40 g/m² or more but not morethan 150 g/m² 4802.58 -- Weighing more than 150 g/m²  -  Other paper and paperboard, of which more than 10 % by
weight of the total fibre content consists of fibres obtained
by a mechanical or chemi-mechanical process : 4802.61 -- In rolls 4802.62 -- In sheets with one side not exceeding 435 mmand the other side not exceeding 297 mm in the unfoldedstate
 4802.69 -- Other”.1 Complex case
239 Heading 48.05.  Heading text.
Delete “Note 2” and substitute “Note 3”.3T e x tG/MA/W/27/Add.1
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240 Subheadings 4805.10 to 4805.80.
Delete and substitute :“  - Fluting paper : 4805.11 -- Semi-chemical fluting paper 4805.12 -- Straw fluting paper
 4805.19 -- Other
  - Testliner (recycled liner board) : 4805.24 -- Weighing 150 g/m² or less 4805.25 -- Weighing more than 150 g/m² 4805.30 - Sulphite wrapping paper 4805.40 - Filter paper and paperboard
 4805.50 - Felt paper and paperboard
  - Other : 4805.91 -- Weighing 150 g/m² or less 4805.92 -- Weighing more than 150 g/m² but less than 225g/m²
 4805.93 -- Weighing 225 g/m² or more”.1 Complex case
241 Heading 48.07 and subheadings 4807.10 and 4807.90.
Delete and substitute :“48.07 4807.00 Composite paper and paperboard (made bysticking flat layers of paper or paperboard together with anadhesive), not surface-coated or impregnated, whether or not
internally reinforced, in rolls or sheets.”2 Text and Rate Use tariff rate of 4807.10 and 4807.90;
rate calculation principle appliesG/MA/W/27/Add.1
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242 Heading 48.10.  Heading text and subheadings 4810.1 to
4810.2.Delete and substitute :“ 48.10  Paper and paperboard, coated on one or both sideswith kaolin (China clay) or other inorganic substances, with
or without a binder, and with no other coating, whether or
not surface-coloured, surface-decorated or printed, in rolls orrectangular (including square) sheets, of any size.  - Paper and paperboard of a kind used for writing, printingor other graphic purposes, not containing fibres obtained bya mechanical or chemi-mechanical process or of which not
more than 10 % by weight of the total fibre content consists
of such fibres : 4810.13 -- In rolls 4810.14 -- In sheets with one side not exceeding 435 mmand the other side not exceeding 297 mm in the unfolded
state
 4810.19 -- Other  - Paper and paperboard of a kind used for writing, printingor other graphic purposes, of which more than 10 % byweight of the total fibre content consists of fibres obtainedby a mechanical or chemi-mechanical process :”.1 Complex case
243 Subheadings 4810.21 and 4810.91.
Delete code numbers “4810.21” and “4810.91” andsubstitute “4810.22” and “4810.92”, respectively.3T e x tG/MA/W/27/Add.1
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244 Heading 48.11.  Heading text.
Delete and substitute :“48.11  Paper, paperboard, ce llulose wadding and webs of
cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular
(including square) sheets, of any size, other than goods of
the kind described in heading 48.03, 48.09 or 48.10.”3 Text and Rate Use tariff rates from 4811 and 4823
categories; rate calculation principleapplies
245 Subheadings 4811.21, 4811.29, 4811.31, 4811.39 and
4811.40.Delete code numbers “4811.21”, “4811.29”, “4811.31”,“4811.39” and “4811.40” and substitute “4811.41”,
“4811.49”, “4811.51”, “4811.59” and “4811.60”,
respectively.3T e x t
246 Heading 48.22.  Heading text.
French text only.4T e x t
247 Subheading 4823.11.
Delete code number “4823.11” and substitute “4823.12”.3T e x t
248 Subheadings 4823.5 to 4823.59.
Delete these subheadings.2 Complex case; to various headings in Ch.
48
249 CHAPTER 49.
Note 2.Delete “of a computer” and substitute “of an automatic dataprocessing machine”.3Y e sG/MA/W/27/Add.1
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250 Heading 49.07.  Heading text.  First part.
Delete and substitute :“Unused postage, revenue or similar stamps of current ornew issue in the country in which they have, or will have, arecognised face value;”.3T e x t
251 SECTION XI.
Note 1 (e).French text only.4Y e s
252 Note 4 (B) (d) (ii).
French text only.4Y e s
253 Subheading Note 1.
Insert the following new paragraph before letter (k) of thisNote :“ The definitions at (e) to (ij) above apply, mutatis mutandis,
to knitted or crocheted fabrics.”3Y e s
254 Subheading Note 2 (A).
Delete “50 to 55” and substitute “50 to 55 or of heading58.09”.3Y e s
255 CHAPTER 51.
Subheading 5102.10.Delete and substitute :“  - Fine animal hair : 5102.11 -- Of Kashmir (cashmere) goats 5102.19 -- Other”.1 Text and Rate Use tariff rate from 5102.10G/MA/W/27/Add.1
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256 Subheading 5105.30.
Delete and substitute :“  - Fine animal hair, carded or combed : 5105.31 -- Of Kashmir (cashmere) goats 5105.39 -- Other”.1 Text and Rate Use tariff rate from 5105.30
257 CHAPTER 52.
Subheading Note 1.French text only.4Y e s
258 Subheading 5210.39.
French text only.4T e x t
259 Subheading 5211.43.
French text only.4T e x t
260 CHAPTER 53.
Subheadings 5305.9, 5305.91 and 5305.99.
Delete and substitute :“ 5305.90 - Other”.2 Text and Rate Use tariff rate from 5305.91 and 5305.99;
rate calculation principle applies
261 Subheading 5308.30.
Delete this subheading.2 Text and Rate Transfer to 5308.90; rate calculation
principle applies
262 CHAPTER 54.
Note 1 (a).French text only.4Y e s
263 Subheading 5408.10.
Delete the comma after “yarn”.4T e x tG/MA/W/27/Add.1
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264 CHAPTER 56.
Subheading 5603.1.Delete “filament” and substitute “filaments”.4T e x t
265 Subheading 5607.30.
Delete this subheading.2 Text and Rate Transfer to 5607.90; rate calculation
principle applies
266 CHAPTER 58.
Heading 58.01.  Heading text.French text only.4T e x t
267 Heading 58.04.  Heading text.
Delete “heading No. 60.02” and substitute “headings 60.02
to 60.06”.3T e x t
268 CHAPTER 59.
Note 1.
Delete “heading No. 60.02” and substitute “headings 60.02
to 60.06”.3Y e s
269 Note 4 (b).
Delete “No. 56.04;” and substitute “56.04; and”.4Y e s
270 Subheading 5903.10.
Delete “polyvinyl chloride” and substitute “poly(vinylchloride)”.4T e x t
271 Subheadings 5904.9, 5904.91 and 5904.92.
Delete and substitute :
“ 5904.90 - Other”.2 Text and Rate Use tariff rate from 5904.91 and 5904.92;
rate calculation principle applies
272 Heading 59.11.  Heading text.
French text only.4T e x tG/MA/W/27/Add.1
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273 CHAPTER 60.
Heading 60.02.Delete and substitute :“ 60.02  Knitted or crocheted fabrics of a width notexceeding 30 cm, containing by weight 5 % or more of
elastomeric yarn or rubber thread, other than those of
heading 60.01. 6002.40 - Containing by weight 5 % or more of elastomericyarn but not containing rubber thread 6002.90 - Other 60.03  Knitted or crocheted fabrics of a width not exceeding
30 cm, other than those of heading 60.01 or 60.02.
 6003.10 - Of wool or fine animal hair 6003.20 - Of cotton 6003.30 - Of synthetic fibres 6003.40 - Of artificial fibres
 6003.90 - Other
 60.04  Knitted or crocheted fabrics of a width exceeding 30cm, containing by weight 5 % or more of elastomeric yarnor rubber thread, other than those of heading 60.01. 6004.10 - Containing by weight 5 % or more of elastomericyarn but not containing rubber thread
 6004.90 - Other
 60.05  Warp knit fabrics (including those made on galloonknitting machines), other than those of headings 60.01 to60.04. 6005.10 - Of wool or fine animal hair  - Of cotton :
 6005.21 -- Unbleached or bleached
 6005.22 -- Dyed 6005.23 -- Of yarns of different colours 6005.24 -- Printed1 Complex caseG/MA/W/27/Add.1
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- Of synthetic fibres :
 6005.31 -- Unbleached or bleached 6005.32 -- Dyed 6005.33 -- Of yarns of different colours 6005.34 -- Printed
  - Of artificial fibres :
 6005.41 -- Unbleached or bleached 6005.42 -- Dyed 6005.43 -- Of yarns of different colours 6005.44 -- Printed 6005.90 - Other
 60.06 Other knitted or crocheted fabrics.
 6006.10 - Of wool or fine animal hair  - Of cotton : 6006.21 -- Unbleached or bleached 6006.22 -- Dyed
 6006.23 -- Of yarns of different colours
 6006.24 -- Printed  - Of synthetic fibres : 6006.31 -- Unbleached or bleached 6006.32 -- Dyed 6006.33 -- Of yarns of different colours
 6006.34 -- Printed
  - Of artificial fibres : 6006.41 -- Unbleached or bleached 6006.42 -- Dyed 6006.43 -- Of yarns of different colours 6006.44 – Printed
 6006.90 - Other”.
274 CHAPTER 61.
Note 3 (a).  Introductory sentence.Delete “the same fabric” and substitute “identical fabric”.4Y e sG/MA/W/27/Add.1
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275 Note 3 (a).  First paragraph.  First indent.
French text only.4Y e s
276 Note 3 (a).  First paragraph.  First indent.
French text only.4Y e s
277 Subheading 6110.10.
Delete and substitute :“  - Of wool or fine animal hair : 6110.11 -- Of wool 6110.12 -- Of Kashmir (cashmere) goats 6110.19 -- Other”.1 Text and Rate Use tariff rate from 6110.10
278 CHAPTER 62.
Note 3 (a).  Introductory sentence.Delete “the same fabric” and substitute “identical fabric”.4Y e s
279 Note 3 (a).  First paragraph.  First indent.
French text only.4Y e s
280 CHAPTER 64.
Note 3 (b).Delete “headings 41.04 to 41.09” and substitute “headings
41.07 and 41.12 to 41.14”.3Y e s
281 Subheading Note 1.  Introductory sentence.
Delete “6402.11” and “6403.11” and substitute “6402.12”and “6403.12”, respectively.4Y e s
282 CHAPTER 68.
Note 1 (b).Delete the references to the term “paper” and substitute“paper and paperboard” in each case.3Y e sG/MA/W/27/Add.1
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283 Subheadings 6812.10 to 6812.40.
Delete these subheadings.2 Text and Rate Transfer to 6812.90; rate calculation
principle applies
284 CHAPTER 70.
Subheadings 7010.9 to 7010.94.Delete and substitute :
“ 7010.90 - Other”.2 Text and Rate Transfer to 7010.90; rate calculation
principle applies
285 Subheading 7019.11.
French text only.4T e x t
286 CHAPTER 71.
Sub-Chapter I. Title.
French text only.4Y e s
287 Subheadings 7112.10 to 7112.90.
Delete and substitute :
“ 7112.30 - Ash containing precious metal or precious metal
compounds   - Other : 7112.91 -- Of gold, including metal clad with gold butexcluding sweepings containing other precious metals 7112.92 -- Of platinum, including metal clad with platinum
but excluding sweepings containing other precious metals
 7112.99 -- Other”.1 Text and Rate Use tariff rate from 7112.10 for 7112.91;
use 7112.20 for 7112.92; use 7112.90 for
7112.99; use 7112.10, 7112.20, and
7112.90 for 7112.30; rate calculationprinciple applies
288 SECTION XV.
Note 7 (b).Delete “Note 3” and substitute “Note 5”.4Y e s
289 Note 1.  Introductory sentence.
French text only.4Y e sG/MA/W/27/Add.1
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290 Note 1 (m).  First indent.
French text only.4Y e s
291 Subheading 7226.1.
French text only.4T e x t
292 CHAPTER 73.
Subheading 7302.20.Delete this subheading.2 Text and Rate Transfer to 7302.90; rate calculation
principle applies
293 CHAPTER 74.
Note 1 (g).
French text only.4Y e s
294 Subheadings 7415.31 and 7415.32.
Delete and substitute :“ 7415.33 -- Screws; bolts and nuts”.2 Text and Rate Use rate from 7415.31 and 7415.32; rate
calculation principle applies
295 CHAPTER 75.
Subheadings 7502.10 and 7502.20.French text only.4T e x t
296 CHAPTER 81.
Subheadings 8101.91 to 8101.93.
Delete and substitute :“ 8101.94 -- Unwrought tungsten, including bars and rodsobtained simply by sintering 8101.95 -- Bars and rods, other than those obtained simplyby sintering, profiles, plates, sheets, strip and foil
 8101.96 -- Wire
 8101.97 -- Waste and scrap”.1 Text and Rate Use tariff rate from 8101.91 for 8101.94
and 8101.97; use 8101.92 for 8101.95; use
8101.93 for 8101.96G/MA/W/27/Add.1
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297 Subheadings 8102.91 to 8102.93.
Delete and substitute :“ 8102.94 -- Unwrought molybdenum, including bars androds obtained simply by sintering 8102.95 -- Bars and rods, other than those obtained simply
by sintering, profiles, plates, sheets, strip and foil
 8102.96 -- Wire 8102.97 -- Waste and scrap”.1 Text and Rate Use tariff rate from 8102.91 for 8102.94
and 8102.97; use 8102.92 for 8102.95; use8102.93 for 8102.96
298 Subheading 8103.10.
Delete and substitute :“ 8103.20 - Unwrought tantalum, including bars and rods
obtained simply by sintering; powders
 8103.30 - Waste and scrap”.1 Text and Rate Use tariff rate from 8103.10
299 Subheading 8105.10.
Delete and substitute :
“ 8105.20 - Cobalt mattes and other intermediate products of
cobalt metallurgy; unwrought cobalt; powders 8105.30 - Waste and scrap”.1 Text and Rate Use tariff rate from 8105.10
300 Subheading 8107.10.
Delete and substitute :
“ 8107.20 - Unwrought cadmium; powders
 8107.30 - Waste and scrap”.1 Text and Rate Use tariff rate from 8107.10
301 Subheading 8108.10.
Delete and substitute :“ 8108.20 - Unwrought titanium; powders
 8108.30 - Waste and scrap”.1 Text and Rate Use tariff rate from 8108.10G/MA/W/27/Add.1
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302 Subheading 8109.10.
Delete and substitute :“ 8109.20 - Unwrought zirconium; powders 8109.30 - Waste and scrap”.1 Text and Rate Use tariff rate from 8109.10
303 Heading 81.10.
Delete and substitute :
“ 81.10 Antimony and articles thereof, including waste andscrap. 8110.10 - Unwrought antimony; powders 8110.20 - Waste and scrap 8110.90 - Other”.1 Text and Rate Use tariff rate from 8110.00
304 Subheadings 8112.1 to 8112.20.
Delete and substitute :“  - Beryllium : 8112.12 -- Unwrought; powders
 8112.13 -- Waste and scrap
 8112.19 -- Other  - Chromium : 8112.21 -- Unwrought; powders 8112.22 -- Waste and scrap 8112.29 -- Other”.1 Text and Rate Use tariff rate from 8112.11 for 8112.12
and 8112.13; use 8112.20 for 8112.21,8112.22 and 8112.29
305 Subheadings 8112.9 to 8112.99.
Delete and substitute :“  - Thallium : 8112.51 -- Unwrought; powders 8112.52 -- Waste and scrap
 8112.59 -- Other
  - Other : 8112.92 -- Unwrought; waste and scrap; powders 8112.99 -- Other”.1 Text and Rate Use tariff rate from 8112.91 for 8112.51,
8112.52 and 8112.92; use 8112.99 for8112.59 and 8112.99G/MA/W/27/Add.1
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306 SECTION XVI.
Note 1 (c).French text only.4Y e s
307 Note 1 (e).
After “belts” insert “or belting,”.3Y e s
308 Note 1 (o). Last line.
Delete “or”.4Y e s
309 Note 1 (p).
Delete the full stop and substitute “; or”.4Y e s
310 New Note 1 (q).
Insert the following new Note 1 (q) :“(q) Typewriter or similar ribbons, whether or not on spoolsor in cartridges (classified according to their constituent
material, or in heading 96.12 if inked or otherwise prepared
for giving impressions).”3Y e s
311 Note 2 (a).
Delete “Chapters 84 or 85” and substitute “Chapter 84 or85”.4Y e s
312 Note 3.
Delete and substitute :“3.- Unless the context otherwise requires, compositemachines consisting of two or more machines fitted togetherto form a whole and other machines designed for the
purpose of performing two or more complementary or
alternative functions are to be classified as if consisting onlyof that component or as being that machine which performsthe principal function.”3Y e sG/MA/W/27/Add.1
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313 CHAPTER 84.
Note 1 (e).Delete and substitute :“(e) Electro-mechanical domestic appliances of heading85.09; digital cameras of heading 85.25; or”.3Y e s
314 Subheading 8415.10.
Delete and substitute :“8415.10 - Window or wall types, self-contained or “split-system”.1 Text and Rate Use tariff rate from 8415.10 and 8415.82;
rate calculation principle applies
315 Subheading 8415.81.
Delete and substitute :
“8415.81 -- Incorporating a refrigerating unit and a valve forreversal of the cooling/heat cycle (reversible heat pumps)”.3T e x t
316 Heading 84.19.  Heading text.
Delete “electrically heated, for the treatment of materials by
a process” and substitute “electrically heated (excludingfurnaces, ovens and other equipment of heading 85.14), forthe treatment of materials by a process”.3 Text and Rate Transfer of products in 8508.80 to
8419.39, 8419.89, and 8419.90; rate
calculation principle applies
317 Heading 84.22.  Heading text.
French text only.4T e x t
318 Subheading 8430.62.
Delete this subheading.2 Text and Rate Transfer of products in 8430.62 to
8430.69; rate calculation principle appliesG/MA/W/27/Add.1
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319 Heading 84.43.  Heading text.
Delete and substitute :“84.43 Printing machinery used for printing by means of theprinting type, blocks, plates, cylinders and other printingcomponents of heading 84.42; ink-jet printing machines,
other than those of heading 84.71; machines for uses
ancillary to printing.”3T e x t
320 Subheading 8461.10.
Delete this subheading.2 Text and Rate Transfer of products in 8461.10 to
8461.90; rate calculation principle applies
321 Heading 84.67.  Heading text.
Delete and substitute :
“84.67  Tools for working in the hand, pneumatic, hydraulicor with self-contained electric or non-electric motor.”3T e x t
322 New subheadings 8467.2 and 8467.21 to 8467.29.
Insert the following new subheadings 8467.2 and 8467.21 to
8467.29 :“  - With self-contained electric motor : 8467.21 -- Drills of all kinds 8467.22 -- Saws 8467.29 -- Other”.1 Complex case
323 Subheading 8471.50.
Delete “subheadings 8471.41 and 8471.49” and substitute“subheading 8471.41 or 8471.49”.4T e x t
324 Subheading 8481.30.
Delete “Check valves” and substitute “Check (nonreturn)
valves”.3T e x tG/MA/W/27/Add.1
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325 Subheading 8483.40.
French version only.4T e x t
326 Subheading 8483.90.
Delete and substitute :“8483.90 - Toothed wheels, chain sprockets and other
transmission elements presented separately; parts”.3T e x t
327 CHAPTER 85.
Note 3 (a).Delete “Vacuum cleaners” and substitute “Vacuum cleaners,including dry and wet vacuum cleaners”.3Y e s
328 Note 3.  Second paragraph.
Delete “(heading No. 85.08)” and substitute “(heading84.67)”.3Y e s
329 Note 6.
Delete and substitute :“6.- Records, tapes and other media of heading 85.23 or85.24 remain classified in those headings when presentedwith the apparatus for which they are intended.  This Note does not apply to such media when they are
presented with articles other than the apparatus for which
they are intended.”3Y e s
330 Subheading Note.
Delete “Subheading Note.” and substitute “SubheadingNotes.”4Y e sG/MA/W/27/Add.1
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331 New Subheading Note 2.
Insert the following new Subheading Note 2 :“2.- For the purposes of subheading 8542.10, the term“smart cards” means cards which have embedded in them anelectronic integrated circuit (microprocessor) of any type in
the form of a chip and which may or may not have a
magnetic stripe.”3Y e s
332 Subheading 8506.80.
Delete and substitute :“8506.80 - Other primary cells and primary batteries”.3T e x t
333 Heading 85.08 and subheadings 8508.10 to 8508.90.
Delete the heading and subheadings.2 Text and Rate Tariff rate from 8508.10 transfers to
8467.21; 8508.20 transfers to 8467.22;8508.80 transfers to a multitude of tarifflines; 8508.90 transfers to a multitude oftariff lines
334 Subheading 8509.10.
Delete and substitute :“ 8509.10 - Vacuum cleaners, including dry and wet vacuumcleaners”.3T e x t
335 Heading 85.14.  Heading text.
Delete and substitute :“85.14  Industrial or laborat ory electric furnaces and ovens
(including those functioning by induction or dielectric loss);other industrial or laboratory equipment for the heattreatment of materials by induction or dielectric loss.”3T e x tG/MA/W/27/Add.1
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336 Subheading 8514.20.
Delete and substitute :“8514.20 - Furnaces and ovens functioning by induction ordielectric loss”.3T e x t
337 Subheading 8514.40.
Delete and substitute :
“8514.40 - Other equipment for the heat treatment ofmaterials by induction or dielectric loss”.3T e x t
338 Heading 85.18. Heading text.
Delete and substitute :
“85.18  Microphones and stands therefor; loudspeakers,
whether or not mounted in their enclosures; headphones andearphones, whether or not combined with a microphone, andsets consisting of a microphone and one or moreloudspeakers; audio-frequency electric amplifiers; electric
sound amplifier sets.”3T e x t
339 Subheading 8518.30.
Delete and substitute :“8518.30 - Headphones and earphones, whether or notcombined with a microphone, and sets consisting of a
microphone and one or more loudspeakers”.3T e x t
340 Heading 85.25.  Heading text.
Delete “still image video cameras and other video camerarecorders” and substitute “still image video cameras andother video camera recorders; digital cameras”.3T e x tG/MA/W/27/Add.1
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341 Subheading 8525.40.
Delete and substitute :“ 8525.40 - Still image video cameras and other videocamera recorders; digital cameras”.3T e x t
342 Subheadings 8542.1 to 8542.50.
Delete and substitute :
“ 8542.10 - Cards incorporating an electronic integratedcircuit (“smart” cards)  - Monolithic integrated circuits : 8542.21 -- Digital 8542.29 -- Other
 8542.60 - Hybrid integrated circuits
 8542.70 - Electronic microassemblies”.1 Complex case
343 CHAPTER 87.
Heading 87.13.  Heading text.
Delete and substitute :
“87.13 Carriages for disabled persons, whether or notmotorised or otherwise mechanically propelled.”3T e x t
344 Subheading 8714.20.
Delete and substitute :
“8714.20 - Of carriages for disabled persons”.3T e x t
345 CHAPTER 88.
Subheading 8805.20.Delete and substitute :“  - Ground flying trainers and parts thereof :
 8805.21 -- Air combat simulators and parts thereof
 8805.29 -- Other”.1 Text and Rate Use tariff rate from 8805.20G/MA/W/27/Add.1
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346 CHAPTER 89.
Heading 89.06.Delete and substitute :“ 89.06 Other vessels, including warships and lifeboats otherthan rowing boats.
 8906.10 - Warships
 8906.90 - Other”.1 Text and Rate Use tariff rate from 8906.00
347 CHAPTER 90
Note 1 (h).Delete “still image video cameras and other video camerarecorders (heading No. 85.25); radar apparatus, radio
navigational aid apparatus or radio remote control apparatus
(heading No. 85.26);” and substitute “still image videocameras, other video camera recorders and digital cameras(heading 85.25); radar apparatus, radio navigational aidapparatus or radio remote control apparatus (heading 85.26);
numerical control apparatus of heading 85.37;”.3Y e s
348 New Note 6.
  Insert the following new Note 6 :  “6.- For the purposes of heading 90.21, the expression“orthopaedic appliances” means appliances for :
  - Preventing or correcting bodily deformities; or
  - Supporting or holding parts of the body following anillness, operation or injury.  Orthopaedic appliances include footwear and specialinsoles designed to correct orthopaedic conditions, providedthat they are either (1) made to measure or (2) mass-
produced, presented singly and not in pairs and designed to
fit either foot equally.”Renumber present Note 6 as Note 7.3Y e sG/MA/W/27/Add.1
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349 Present Note 6.
Delete and substitute :“7.- Heading 90.32 applies only to : (a)  Instruments and apparatus for automatically controllingthe flow, level, pressure or other variables of liquids or
gases, or for automatically controlling temperature, whether
or not their operation depends on an electrical phenomenonwhich varies according to the factor to be automatically
controlled, which are designed to bring this factor to, andmaintain it at, a desired value, stabilised againstdisturbances, by constantly or periodically measuring its
actual value; and
 (b) Automatic regulators of electrical quantities, andinstruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on anelectrical phenomenon varying according to the factor to be
controlled, which are designed to bring this factor to, and
maintain it at, a desired value, stabilised againstdisturbances, by constantly or periodically measuring itsactual value.”3Y e s
350 Heading 90.09.  Heading text.
Delete “Photo-copying” and substitute “Photocopying”.4T e x t
351 Subheading 9009.1.
Delete “photo-copying” and substitute “photocopying”.4T e x t
352 Subheading 9009.2.
Delete “photo-copying” and substitute “photocopying”.4T e x tG/MA/W/27/Add.1
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353 Subheading 9009.90.
Delete and substitute :“  - Parts and accessories : 9009.91 -- Automatic document feeders 9009.92 -- Paper feeders
 9009.93 -- Sorters
 9009.99 -- Other”.1 Text and Rate Use tariff rate from 9009.90
354 Heading 90.12.  Heading text.
French text only.4T e x t
355 Subheading 9012.10.
Delete and substitute :
“9012.10 - Microscopes other than optical microscopes;diffraction apparatus”.4T e x t
356 Subheading 9015.20.
Delete and substitute :
“9015.20 - Theodolites and tachymeters (tacheometers)”.4T e x t
357 Subheadings 9021.1 to 9021.30.
Delete and substitute :“ 9021.10 - Orthopaedic or fracture appliances
  - Artificial teeth and dental fittings :
 9021.21 -- Artificial teeth 9021.29 -- Other  - Other artificial parts of the body : 9021.31 -- Artificial joints 9021.39 -- Other”.1 Text and Rate Use tariff rate from 9021.19 for 9021.10;
use 9021.11 for 9021.31; and use 9021.30for 9021.39
358 CHAPTER 91.
Subheading 9101.12.French text only.4T e x tG/MA/W/27/Add.1
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359 Subheading 9102.12.
French text only.4T e x t
360 Subheading 9108.12.
French text only.4T e x t
361 Subheadings 9108.9, 9108.91 and 9108.99.
Delete and substitute :“ 9108.90 - Other”.2 Text and Rate Use rate from 9108.91 and 9108.99; rate
calculation principle applies
362 Subheadings 9112.10 and 9112.80.
Delete and substitute :
“ 9112.20 - Cases”.2 Text and Rate Use rate from 9112.10 and 9112.80; rate
calculation principle applies
363 CHAPTER 92.
Heading 92.06.Delete “maraccas” and substitute “maracas”.4T e x t
364 CHAPTER 93.
Heading 93.01.Delete and substitute :“ 93.01  Military weapons, other than revolvers, pistols andthe arms of heading 93.07.
  - Artillery weapons (for example, guns, howitzers and
mortars) : 9301.11 -- Self-propelled 9301.19 -- Other 9301.20 - Rocket launchers; flame-throwers; grenadelaunchers; torpedo tubes and similar projectors
 9301.90 - Other”.1 Text and Rate Use tariff rate from 9301.00G/MA/W/27/Add.1
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365 Subheading 9305.90.
Delete and substitute :“  - Other : 9305.91 -- Of military w eapons of heading 93.01
 9305.99 -- Other”.1 Text and Rate Use tariff rate from 9305.90
366 CHAPTER 95.
Note 1 (u).Delete “gloves” and substitute “gloves, mittens and mitts”.3Y e s
367 New Note 4.
Insert the following new Note 4 :
“4.- Heading 95.03 does not cover articles which, on
account of their design, shape or constituent material, areidentifiable as intended exclusively for animals, e.g., “pettoys” (classification in their own appropriate heading).”3Y e s
368 Subheading 9504.30.
Delete and substitute :“9504.30 - Other games, operated by coins, banknotes(paper currency), discs or other similar articles, other thanbowling alley equipment”.3 Text and Rate Transfer of some items (banknote operated
machines) from 9504.90 to 9504.30; ratecalculation principle applies
369 Heading 95.08.
Delete and substitute :“ 95.08  Roundabouts, swings, shooting galleries and otherfairground amusements; travelling circuses and travellingmenageries; travelling theatres. 9508.10 - Travelling circuses and travelling menageries
 9508.90 - Other”.1 Text and Rate Use tariff rate from 9508.00G/MA/W/27/Add.1
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370 CHAPTER 96.
Subheading 9613.30.Delete this subheading.2 Text and Rate Transfer of products from 9613.30 to
9613.80; rate calculation principle applies
371 CHAPTER 97.
Note 1 (a).
Delete and substitute :
“(a) Unused postage or revenue stamps, postal stationery(stamped paper) or the like, of heading 49.07;”.3Y e s
372 Note 5. First sentence.
French text only.4Y e s
373 Heading 97.04.  Heading text.
Delete “used, or if unused not of current or new issue in thecountry to which they are destined.” and substitute “used orunused, other than those of heading 49.07.”3T e x t
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