WORLD TRADE
ORGANIZATIONG/RO/45/Add.7/Rev.2
16 November 2001
(01-5828)
Committee on Rules of Origin
INTEGRATED NEGOTIATING TEXT FOR THE
HARMONIZATION WORK PROGRAMME
CHAPTERS 93-97 (OTHER ARTICLES)
Note by the Secretariat
Revision
1. At its meeting on 10 May 1996, the Committee on Rules of Origin (CRO) decided to establish
an Integrated Negotiating Text (INT) for the Harmonization Work Programme.  The first INT was
circulated in document G/RO/W/13 (24 Ma y 1996), and had been periodically updated
(G/RO/W/13/Rev.1-3, G/RO/W/13/Rev .3/Add.1 and 2).  A further consolidated INT was circulated in
document G/RO/41(3 September 1999), and has also  been periodically updated (JOB(99)/5869, JOB
(99)/7617, JOB(00)/1573, JOB(00)/3230, JOB(00) /5207 and JOB(00)/7194).
2. The attached document is the latest update of the negotiating text of chapters 93-97 (other
articles), and reflects the progress made by the CRO in September/October 2001.G/RO/45/Ad d.7/Rev.2
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ISSUES FOR DECISION; CHAPTERS 93 TO 97
ISSUE No. 1: ASSEMBLY OF MILITARY WEAPONS, FIREARMS AND RELATED DEVICES
FROM PARTS
OPTION A: Yes
1.           The assembly of military weapons and firearms from parts classified in heading 93.05 results
in substantial transformation of the parts and is or igin conferring.  The rule should be (CAN, US, CH,
MEX, JPN, PHI, THA, IND, EGY, KOR, COL):
              CTH
OPTION B: Yes, provided
2.           The assembly of military weapons and firearms from parts is not considered substantial
transformation unless  the assembly is accompanied  by the manufacture of one of the essential parts
of the mechanism.  The rule should be (EC):
CTH, with the exclusion of locks, breeches, breech boxes, frames or barrels of heading 93.05; or
assembly if accompanied by the production of at least one of the essential parts of the mechanism
(lock, breech, breech box, frame) or of the complete barrel.
Relevant HS Codes :  93.01 through 93.04
ISSUE No. 2: PRODUCTION OF PARTS OF MILITARY WEAPONS AND FIREARMS
OPTION A:
3.           The  rule should  be (CAN, US, MEX, EC, JPN, PHI, CH):
CTH
OPTION B:
4.           While substantial transformation is expressed for these goods by change of classification at
the heading level, the rule also needs to take account of the manufacture of parts from parts.  One such
instance is set out in Doc. 41.867, where the production of a positioning mount system using a
plunger cylinder classified in the same subheading (9305.90) is described.  This particular assembly
illustrates the need to take account of substantial transformations which take place without any change
in tariff classification.  The rule should be (CH):
CTH or change within subheading 9305.90
CH has indicated that this issue could be resolved if there is consensus on appropriate Chapter Notes
concerning assembly and the production of parts fr om sub-assemblies, as are being discussed for
Chapters 84-90.  Other delegations also expressed interest in this approach. (Sec.)
Relevant HS Code:  9305.90
ISSUE No. 3: PRODUCTION OF CARTRIDGES AND OTHER AMMUNITION FROM PARTS
THEREOF
OPTION A: YesG/RO/45/Ad d.7/Rev.2
Page 3
5.           The production of cartridges and ammunition using parts classified in the same heading is a
substantial transformation.  The rule should be (KOR):
CTH, or change within this ( sub)heading from parts to articles
OPTION B: Yes, provided
6.           The initial origin criterion for these goods should be change of tariff heading, under which the
change to goods from parts classified in the same he ading is not origin conferring.  However, origin is
conferred in the country in which the munition is loaded.  The rule should be (EC):
              CTH; or loading the munition
OPTION C: No
7.           The production of munitions and cartridges from parts classified in the same heading is not
substantial transformation.  The rule should be (CAN, US, MEX, JPN, PHI, IND, KOR, EGY):
              CTH
Relevant HS Codes :    9306.10, 9306.21, 9306.29, 9306.30
ISSUE No. 4: PRODUCTION OF BOMBS, GRENADES, TORPEDOES, MINES, MISSILES
AND SIMILAR MUNITIONS OF WAR FROM PARTS THEREOF
OPTION A: Yes
8.           The production of bombs, grenades, torpedoes, mines, missiles  and similar munitions of war
from parts classified in the same subheading is a substantial transformation.  For subheading 9306.90
the rule should be (US, IND, KOR, EGY, CAN, PHI, EC):
CTSHS
OPTION B: Yes, provided
9.           The principal origin criterion fo r these goods should be change of tariff heading.  There is no
such change which takes place as a result of the production of these goods from parts classified in the
same heading.  However, origin is conferred in the country in which the munition is loaded; this
residual rule recognizes the production of munitions from parts provided that the operations include
loading the munition.  The rule should be (EC):
              CTH; or loading the munition
EC indicated during the 13th Session th at it would consider joining Option A.
Relevant HS Code:  9306.90
ISSUE No. 5: PRODUCTION OF SWORDS, CUTLASSES, BAYONETS, ETC. FROM PARTS
CLASSIFIED IN THE SAME HEADING
OPTION A: Yes
10.         Parts classified in heading 93.07 undergo substantial transformation when used in the
production of swords, etc. of the same heading.   The rule should be (THA)(IND)(CAN)(EGY)(MEX)G/RO/45/Ad d.7/Rev.2
Page 4
              CTH, or change within this heading from parts to articles.
OPTION B: No
11.         The change within heading 93.07 from parts to articles is not substantial transformation.  The
rule should be (EC) (US) (PHI) (CH) (KOR):
              CTH
Relevant HS Code :  93.07
ISSUE No 6: ASSEMBLY OF FURNITUR E OF HEADINGS 94.01 AND 94.03 FROM PARTS
CLASSIFIED IN THE SAME HEADING
OPTION A: Yes12. The assembly of furniture from parts classified in the same headings is a substantial
transformation.  The rule should be (JPN, CAN, THA, IND, MEX, KEN, CH, EGY, KOR, US):
CTH, or change from subheading 9401.90 (for heading 94.01)
CTH, or change from subheading 9403.90 (for heading 94.03)
or, with the same outcome for this issue,  CTSH (MOR, SG, HK, PHI)
OPTION B: Yes, provided13.         To properly take account of assemblies which might be too simple to amount to substantial
transformation, it is appropriate to make the change from parts to furniture conditional upon the
satisfaction of additional criteria.  The rule should be:
CTH, or change to subheadings 9401.10 through 9401.80 from 9401.90, and change to subheadings
9403.10 through 9403.80 from 9403.90 provided that the relevant Chapter Note on assembly is met.
(CAN)
OPTION C: No
14. The change from parts of furniture to furniture is not substantial transformation.  The rule
should be:
CTH (NZ, AUS)
CTH, except from cushions and mattresse s of heading 94.04 (EC)  (COL) (BRA) (ARG)
Relevant HS Codes:  94.01, 94.03
ISSUE No. 7: ASSEMBLY OF MEDICAL, SURGICAL, OR VETERINARY FURNITURE, OR
OF BARBERS’ CHAIRS FROM PARTS CLASSIFIED IN THE SAME HEADING
OPTION A: YesG/RO/45/Ad d.7/Rev.2
Page 5
G/RO/41
Page 1697
15. The assembly of these furniture articles from parts is a substantial transformation.  The rule
should be (US, CH, PHI, SEN, COL, JPN, MEX, CAN, THA, IND, HK, MOR, KOR, EGY)
CTHS (creating split heading)
OPTION B: Yes, provided16.         As for headings 94.01 and 94.04, there is a risk that simple assemblies may take place.  It 
is
therefore appropriate to make the change from parts to goods conditional upon the satisfaction of
additional criteria.  The rule should be:
CTH, or change to goods from their parts provided that the relevant Chapter Note on
assembly is met.  (CAN)
OPTION C: No
17. The change from parts to goods is not substantial transformation.  The rule should be:
CTH (AUS, EC, BRA)
Relevant HS Code:  94.02
ISSUE No. 8: ASSEMBLY AND FINISHING OF ANTIQUE REPRODUCTION WOODEN
TABLES AND SEATS
OPTION A: Yes
18.         A ntique reproduction tables are produced from raw wooden frames which undergo extensive
sanding, staining and lacquering.  A domestically produced wooden or glass table top also undergoes
finishing, then the components are assembled.  The raw wooden frames undergo substantial
transformation without change of classification.  Antique reproduction wooden seats are produced
from raw wooden components and fabrics, foam, and hardware, and are extensively sanded and
lacquered followed by assembly.  For upholstered seats there is substantial transformation
accompanied by a change of tariff classification from subheading 9401.69 to 9401.61.  For seats not
upholstered there is substantial with no change of tariff classification.  The rule should be (SG):
              CTSHS (CTSH) or added value criterion (for 9401.69 and 9403.60)
OPTION B: No
19.         The operations described do not result in substantial transformation. The operations described
are finishing operations with only a small element of assembly.  The rule should be (JPN, MEX,
KEN, PHI, US, CH, CAN, AUS, TH, MOR ):
              CTH/CTSH with no change within subheadings
              
              CTH, except from mattresses and cushions of heading 94.04. (EC, SEN)
              The origin of the product shall be the country where the parts were manufactured.
(BRA) (ARG)
Relevant HS Codes :  ex9401.69(b), ex 9401.69(c), ex9403.60(a)G/RO/45/Ad d.7/Rev.2
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ISSUE NO. 9: PRODUCTION OF COMPLETELY KNOCKED-DOWN (CKD) WOODEN
SEATS, UPHOLSTERED AND OTHER
OPTION A: Yes
20.         The production of CKD seats is an extensive process.  The raw wooden components fo r
frames are subject to drilling of the holes for joining, fitting of tenons for fastening, fitting of dowels,
and then undergo assembly into frames.  The assembled frames are sanded and prepared for staining
and polishing.  Sanding and staining are followed by the application of 3-5 coats of varnish.  Sanding
is carried out between coats of varnish.  Fabric, foam and plywood are cut to size to produce the seat.
The finished frames and seats are packed in CKD form for assembly by the consumer.
21.         The ra w components without seat are substantially transformed are substantially transformed
into a complete furniture article comprising the fr ames and seat in CKD form ready to be assembled.
The finished products take on new characteristics and value from the inputs used.  The rule should be
(SG):
              CTSH or added value (for 9401.61) (MOR proposal for CTSH is in agreement for this
subheading)
              CTSHS or added value (for 9401.69)
OPTION B: No
22.         The production of CKD seating from components does not result in su bstantial
transformation.  The operations described are finishing operations with only a small element of
assembly. The rule should be (JPN, MEX, KEN, PHI, US, CH, CAN, AUS, TH , CHI ):
              CTH/CTSH with no change within subheadings
              CTH, except from mattresse s and cushions of heading 94.04. (EC, SEN)
              The origin of the product shall be the country where the parts were manufactured.
(BRA) (ARG)
Relevant HS Codes :  9401.61, ex9401.69(a)
ISSUE No. 10:  PRODUCTION OF FURNITURE PARTS USING OTHER FURNITURE PARTS
OPTION A: Yes
23.         The production of furniture parts from other furniture parts (i.e., change between subheadings
9401.90 and 9403.90) is a substantial transformation.  The rule should be:
              CTH  (CAN, CH, COL, MEX, PHI, IND, CHI, KOR, EC, US)
OPTION B: No
24.         Changes of tariff classification between parts for seating and parts for other furniture could
take place as a result of minor modifications with little or no manufacture.  It is therefore appropriate
to exclude such changes.  The rule should be:G/RO/45/Ad d.7/Rev.2
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ISSUE No. 11: PRODUCTION OF FURNITURE AND FURNITURE PARTS USING CUSHIONS
AND MATTRESSES OF HEADING 94.04
OPTION A:  Yes
25.         Cushions and mattresses of heading 94.04 undergo substantial transformation when used in
the production of furniture of headings 94.01 and 94.03.  The rule should be: (JPN, HK, MEX, KEN,
PHI, US, CH, CAN, MOR, IND, EGY, KOR, THA, COL)
              CTH, or change from subheading 9401.90 (for heading 94.01)
              CTH, or change from subheading 9403.90 (for heading 94.03)
             or, with the same outcome for this issue,
              CTSH (SG);  or
CTH, or change to subheadings 9401.10 through 9401.80 from 9401.90, and change to
subheadings 9403.10 through 9403.80 from 9403.90 provided that the relevant Chapter Note
on assembly is met. (CAN);  or
CTH (AUS) (NZ) (CHI)
For parts classified in subheadings 9401.90 and 9303.90 AUS is aligned on Option B
OPTION B: No
26.         Cushions and mattresses of heading 94.04 do not undergo substantial transformation when
used in the production of furniture of headings 94.01 and 94.03.  The rule should be (EC, SEN, BRA):
              CTH, except from mattresses and cushions of heading 94.04.
AUS would apply the same exclusion but only for parts classified in subheadings 9401.90 and
9403.90.
Relevant HS Codes :  94.01, 94.03
ISSUE No 12: PRODUCTION OF LAMPS AND LIGHTING FITTINGS FROM PARTSOPTION A: Yes
27. The production of lamps and lighting fittings using materials classified anywhere within the
heading is substantial transformation.  The rule  should be (JPN, HK, US, PHI, TH, MOR, MEX,
CAN, IND, EGY, KOR):
CTSH
OPTION B: Yes, provided
28. The change from parts to lamps and lighting fi ttings may entail simple assemblies.  It is
appropriate to make such changes conditional upon the satisfaction of additional criteria.  The rule
should be:G/RO/45/Ad d.7/Rev.2
Page 8
CTH, or change to subheadings 9405.10 through 9405.60 from subheadings 9405.91 through
9405.99 provided that the relevant Chapter Note on assembly is met. (SEN) or
OPTION C: No
29. The production of lamps and lighting fittings using parts or other goods classified within
heading 94.05 does not result in substantial transfor mation.  The rule should be (COL, CH, AUS, EC):
CTH
Relevant HS Codes:  9405.10 THROUGH 9405.60
ISSUE No. 13:  ASSEMBLY OF  WHEELED TOYS FROM PARTS
OPTION A: Yes
30.         The assembl y of wheeled toys of heading 95.01 using parts classified in the heading results in
substantial transformation.  The rule should be  (CAN, US, CH, HK, MOR, PHI, IND) (CHI, EGY,
JPN, NZ):
              CTHS
OPTION B: No
31.         Assembly of these parts does not result in su bstantial transformation.  The rule should be:
              CTH (JPN, EC, TH,  KOR, SEN, BRA) or
              CC (MEX)
Relevant HS Codes :  95.01 (a)
ISSUE No. 14:  ASSEMBLY OF DOLLS FROM PARTS AND ACCESSORIES
OPTION A: Yes
32.         The assembly of dolls from parts and accessories classified in subheadings 9502.91 and
9502.99 is a substantial transformation.  The rule should be:
              CTSH (CAN, PHI, US, TH, HK, MOR, IND) (CHI, JPN, NZ)
OPTION B: No
33.         Substantial transformation does not take place when dolls are assembled from parts and
accessories of dolls.  The rule should be:
              CTH (CH, SEN, EC, BRA, KOR, MEX)
              CTH, except from 9503.41 or 9503.49 (EC, BRA)
              CTH, except from 9503.41, 9503.49, 61.11 or 62.09 (JPN)
              CTH, except from 9503.41, 9503.49 or 9503.90 (KOR)G/RO/45/Ad d.7/Rev.2
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              CTSH, except f rom parts of stuffed dolls (MEX) ( proposal may agree partly with Option A.
(Sec.)
Relevant HS Codes:  9502.10
ISSUE No. 15: ASSEMBLY OF TOYS AND PARTS OF TOYS USING PARTS CLASSIFIED IN
HEADING 95.03
OPTION A: Yes
34.         The rules should recognize the asse mbly of toys from identifiable parts also classified in this
heading as a substantial transformation.  The rule should be (US, HK, MOR, PHI, THA, MEX) (CHI,
CAN, EGY, IND, JPN, KOR, NZ):
              CTHS from ex 95.03(e) and
              CTH or change within ex 95.03(e) as a r esult of assembly (for parts)
OPTION B: Yes, provided
35.         Many assemblies of goods of heading 95.03 result in substantial transformation.  However, to
account for some assembly operations which may be too simple to result in substantial transformation,
origin should be conferred only if criteria for assembly are met.  The rule should be (CAN):
CTH, or change from parts provided that the Chapter Note on assembly is met.
OPTION C: No
36.         Changes from parts of toys to toys are not considered substantial tr ansformation.  No change
within heading 95.03 is considered to be origin conferring.  The rule should be:
              CTH (CH, SEN, BRA, EC)
              CTH with exclusions (EC, JPN, KOR)
Relevant HS Code :  95.03
ISSUE No. 16: PRODUCTION OF TOYS AND ACCESSORIES USING GOODS OF OTHER
HEADINGS - CHANGE OF USE
OPTION A:  Yes (goods of other headings not excluded)
37.         The use of goods classified outside heading 95.03 is permissible.  (CAN, US, CH, SEN, HK,
MOR, MEX, PHI, TH)
OPTION B: No (exclusions are necessary)
38.         For some toys there is a need to ensure that origin is not conferred by the mere adaptation of
certain goods for use as toys.  Specifically:
-            No change from dolls, parts of dolls or dolls’ accessories to toys representing animals or non-
human creatures of ex 95.03(b).  The rule should be:
                            CTH except from 95.02 (EC, JPN, KOR)
                            and except from children's apparel of 61.11 or 62.09 (JPN, KOR)G/RO/45/Ad d.7/Rev.2
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-            No change from musical instruments to toy musical instruments and apparatus of ex 95.03(c).
The rule should be:
                            CTH, except from 92.01 to 92.09 (EC)
-            No change from sporting goods of 95.06 to other toy articles of ex 95.03(d).  The rule should
be:
                            CTH, except from 9506.31 through 9506.91 (EC); and
-            No change from dolls or parts or accessories thereof or from chil dren's apparel to parts and
accessories of toys of ex 95.03(e).  The rule should be:
                            CTH, except from 95.02 or 61.11 or 62.09.
Relevant HS Codes :  ex 95.03(a), ex 95.03(b), ex 95.03(c), ex 95.03(d), ex 95.03(e)
ISSUE No. 17:  ORIGIN CRITERIA FOR TOYS PUT UP IN SETS OF HEADING 95.03
Addressed under overall architecture.  (See Referral Doc. OC0029) (Sec.)ISSUE No. 18: ASSEMBLY OF GOODS OF HEADINGS 95.04 AND 95.05 USING PARTS
CLASSIFIED IN THE RESPECTIVE HEADINGS
OPTION A: Yes
39.         Splits of the respe ctive headings are proposed in order to lay down a rule to provide that the
change from parts to goods is origin conferring.  The parts identified in the corresponding split
headings are substantially transformed if there is a change within the split heading as a result of
assembly.  The rule should be (US, HK, CH, MOR, CAN, EGY, IND, JPN, THA,MEX):
              CTHS for goods; [CTH or change within split heading as a result of assembly for parts ]*
*            Parts-to-parts issue is to be addressed in the context of generic is sues of chapters 84-90
              CTHS (PHI, IND)
OPTION B: Yes, provided
40.         The assembly of goods from parts may be a substantial transformation.  Origin is conferred if,
in accordance with a Chapter Note, the change from parts satisfies one or more supplementary
requirements.  The rule should be (CAN) (CHI) :
              CTSH or change from parts provided the relevant Chapter Note on assembly is met.
OPTION C: No
41.         For these goods the assembly of the goods from parts classified within the headings is not
substantial transformation.  The rule should be:
              CTH (EC, BRA, CHI)
              CTSH (MEX, TH)
Relevant HS Codes :  95.04, 95.05G/RO/45/Ad d.7/Rev.2
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ISSUE No. 19:  ASSEMBLY OF GOLF CLUBS FROM PARTS
OPTION A: Yes
42.         The assembly of golf clubs from parts classified in the adjacent subheading res ults in
substantial transformation of the parts.  The rule should be (PHI, MEX, THA, HK, IND, EGY, KOR,
JPN):
              CTSH
OPTION B: Yes, provided
43.         The assembly of golf clubs from golf club parts does not result in substantial transformation
unless supplementary requirements are satisfied.  The rule should be:
              CTSH, except from 9506.39; or change from 9506.39 provided that the relevant Chapter Note
on assembly is met. (CAN)
              CTHS, provided that either the head or the shaft is originating in the country of a ssembly.
(US)
OPTION C: No
44.         The assembly of golf clubs from golf club parts does not result in substantial transformation.
The rule should be (CH, EC):
              CTH
Relevant HS Codes :    9506.31, ex 95.06(a)
ISSUE No. 20: ASSEMBLY OF ARTICLES AND EQUIPMENT OF HEADING 95.06 FROM
PARTS
OPTION A: Yes
45.         Split of the heading is proposed in order to lay down a rule to provide that the change from
parts to goods is origin conferring. The rule should be (US, MOR, HK, CAN, JPN, IND, EGY, THA,
MEX):
              CTHS  (CTSHS – PHI)
OPTION B: Yes, provided
46.         The assembly of goods from parts may be a substantial transformation.  Origin is conferred if,
in accordance with a Chapter Note, the change from parts satisfies one or more supplementary
requirements.  The rule should be (CH) (EC):
CTSH or change from parts provided the relevant Chapter Note on assembly is met.
OPTION C: No
47.         The change from parts of this heading to goods of this heading does not reflect substantial
transformation.  The rule should be:G/RO/45/Ad d.7/Rev.2
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              CTH (CH, E C):
CTSH (MEX, TH)
The results of a rule of CTSH are that origin is sometimes conferred by the assembly of parts
and sometimes it is not.  This is because generally the identifiable parts of the goods of heading 95.06
are classified in the same subheadings.  At the same time some goods, such as ski bindings, would
constitute parts depending upon the understanding of what constitutes a part. (Sec.)
Relevant HS Code :  95.06
ISSUE No. 21: MANUFACTURE OF ARTICLES FROM WORKED ANIMAL, VEGETABLE OR
MINERAL CARVING MATERIALS
OPTION A: Yes
48.         Substantial transformation takes place when the worked carving materials of headings 96.01
and 96.02 are used to make finished articles.  The rule should be (EC, JPN, US, CH, MEX):
CTHS
OPTION B: No
49.         There is no sub stantial transformation when worked carving materials are made into articles
of the same headings.  The rule should be (CAN, TH):
CTH
CAN indicated that it would review its position with a view towards joining Option A.
Relevant HS Codes :  96.01, 96.02
ISSUE No. 22: MAKING UP OF TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE
OR CLOTHES CLEANING
Addressed under overall architecture.  (See Referral Doc. OC0029) (Sec.)
ISSUE No. 23:  PRODUCTION OF SLIDE FASTENERS FROM IDENTIFIABLE PARTS
OPTION A: Yes50. The assembly of slide fasteners from identifiable parts classified in subheading 9607.20 is a
substantial transformation.  The detailed justification is set out in Technical File 41.442 (Sec.).   The
rule should be (MEX, US, CH, MO R, PHI, CAN, EGY, IND, NZ):
CTSH
OPTION B: Yes, provided
51.         To ensure that the assembly of slide fasteners from parts is more than a simple assembly in a
given case, it is appropriate to lay down additional conditions.  It is contemplated that a Chapter Note
on assembly might specify that the assembly must in volve the putting together of three or more parts.
The rule should be:G/RO/45/Ad d.7/Rev.2
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              CTH, or change to subheadings 9607.11 and 9607.19 from 9607.20, provided that the
relevant Chapter Note on assembly is met. (CAN)
OPTION C: No
52. The assembly of slide fasteners from identifiable parts does not result in substantial
transformation.  The rule should be (EC, JPN, THA, KOR):
CTH
              CTH and Residual Rule based on the origin of the slider (KOR)
Relevant HS Codes:    9607.11, 9607.19
ISSUE No 24:  ASSEMBLY OF BALL POINT, FELT TIPPED, FOUNTAIN, STYLOGRAPH AND
OTHER PENS FROM IDENTIFIABLE PARTS
OPTION A: Yes53. For the pens of heading 96.08 some of the identifiable parts, such as nibs and refills, are
classified in other subheadings of the heading.  The assemblies involving the use of such parts may be
expressed as “CTSH”.  However, numerous other parts, such as barrels, caps and mechanisms are
classifiable within the subheadings for the articles themselves.  Moreover, the assembly operationsinvolve numerous machining and working operations in addition to the assembly of parts.  For this
reason, it is appropriate to lay down a rule to provide that changes within the respective subheadings
resulting from assembly is origin conferring.  These operations are set out in Technical File 41.711
(Sec.).  The rule should be (NZ, CH (for 9608.31;  CTSH) THA (for 9608.31;  CTH):
CTSH, or change within the subheading resulting from the assembly of pens from parts.
(excluding India ink drawing pens of 9608.31)
OPTION B: Yes54. The assembly of pens using identifiable parts classified in other subheadings of heading 96.08
results in substantial transformation.  The rule should be:
CTSH (PHI, MOR)(CAN, US, for 9608.31, 9608.39, 9608.40)
OPTION C: Yes, provided55. A ball point pen refill does not undergo substantial transformation when used in the assembly
of a ball point pen.  The same principle applies for felt tipped pens and for india ink drawing pens.The rule should be (MEX)
CTSH, except from subheading 9608.60 (KOR, CAN, US for 9608.10, 9608.20)
OPTION D: No
56. The assembly of pens from identifiable parts does not result in substantial transformation.
The rule should be:
CTH (JPN, EC) (CH, for 9608.31)
Relevant HS Codes:    9608.10, 9608.20, 9608.31, 9608.39, 9608.40G/RO/45/Ad d.7/Rev.2
Page 14
ISSUE No. 25:  ORIGIN CRITERIA FOR PEN AND PENCIL SETS
Addressed under overall architecture.  (See Referral Doc. OC0029) (Sec.)
ISSUE No. 26:  ORIGIN CRITERIA FOR REFILLS, NIBS, AND OTHER PARTS
OPTION A: CTSH (CAN, MEX , TH, MOR, PHI, IND, NZ)OPTION B: CTH (CH, JPN, US, EC)Relevant HS Codes:  9608.60, 9608.91, 9608.99
ISSUE No. 27:  PRODUCTION OF PENCILS FROM PENCIL LEADSOPTION A: Yes
57.         The manufacture of pencils from pencil leads results in substantial t ransformation.  The rule
should be (CAN, MEX, US, PHI, MOR, THA, KOR, EGY, IND, NZ):
              CTSH
OPTION B: Yes
58.         Not only does the production of pencils from leads result in substantial transformation, but so
does the production of finished pencils from unfinished units (blanks), normally imported ready for
cutting to length and finishing of the outer shapes.  The rule should be (KOR):
CTSHS
OPTION C: No
59.         The production of pencils from pencil leads does not result in substantial transformation. The
rule should be (CH, JPN, EC)
              CTH
Relevant HS Codes :    9609.10
ISSUE No. 28 :  ASSEMBLY OF CIGARETTE AND OTHER LIGHTERS FROM PARTSOPTION A: Yes60. The assembly of lighters from parts results in substantial transformation.  The rule should be:
CTSH (US, PHI, CAN, MOR, MEX, THA, I ND, CAN) (MEX proposal to exclude changes
between non-refillable and refillable lighters of 9613.10 and 9613.20)
OPTION B: No
61. The assembly of identifiable parts, e.g., outer casings, mill-edged wheels, reservoirs, does not
result in substantial transformation.  Th e rule should be (JPN, CH, EC, KOR):
CTHG/RO/45/Ad d.7/Rev.2
Page 15
Relevant HS Codes:  9613.10, 9613.20, 9613.30, 9613.80
ISSUE No. 29: PRODUCTION OF PIPES AND PIPE BOWLS FROM ROUGHLY SHAPED
BLOCKS OF WOOD OR ROOT
OPTION A: Yes
62.         T he manufacture of pipes and pipe bowls from roughly shaped blocks involves extensive
working and shaping which is considered to result in  substantial transformation.  the rule should be:
CTSHS (EC, CAN, US, CH, MEX, SEN, JPN, THA)
OPTION B: No
63.         Subst antial transformation does not take place as a result of the working of roughly shaped
blocks to produce pipes and pipe bowls.  The rule should be:
CTH (JPN, TH)
Relevant HS Code:  9614.20(b)
ISSUE No. 30:  ORIGIN CRITERIA FOR SETS CLASSIFIED IN SUBHEADING 9614.90
Addressed under overall architecture.  (See Referral Doc. OC0029) (Sec.)
ISSUE No. 31: ASSEMBLY OF HAIRPI NS, CURLING PINS, CURLING GRIPS,
HAIRCURLERS AND THE LIKE, OTHER THAN THOSE OF HEADING 85.16
OPTION A: Yes, provided
64.         These assembl ies may result in substantial transformation.  The rule should be (MEX, PHI):
              CTSHS, provided that the relevant Chapter Note on assembly is met.
OPTION B: No
65.         There is no substantial transformation.  Most of the relevant parts are classified outside the
heading, while the assembly of any parts classified inside the heading is not likely or would be too
insignificant to be origin conferring.  The rule should be (THA, US, CAN, EGY, KOR):
              CTH
Relevant HS Code :  9615.90 (a)
ISSUE No. 32: ASSEMBLY OF VACUUM FLASKS AND OTHER VACUUM VESSELS FROM
IDENTIFIABLE PARTS
OPTION A:
66.         Vacuum flasks are produced using both metal and glass inners.  A rule of CTH would allow
origin to be conferred if a glass inner is used, but not if the inner is of metal.  In order to recognize the
assembly of vacuum flasks using glass inners classified in this heading, which is a substantial
transformation, the rule should be (CAN, KOR, SEN, US, MOR, IND, NZ, MEX):G/RO/45/Ad d.7/Rev.2
Page 16
              CTHS
OPTION B:
67.         The assembly of such parts does not result in substantial transformation.  The rule should be
(JPN, EC, THA):
              CTH
Relevant HS Code :  ex 96.17(a)
ISSUE No.33: PRODUCTION OF A FINISHED GOOD OR PART OF HEADING 95.06 FROM A
BLANK (CHAPTER NOTES)
OPTION A: Yes  (US) (KOR)(PHI)(CAN)1. Not all changes from forged or cast blanks to finished goods or parts are considered as
substantial transformation.  A Chapter Note is proposed to specify the conditions of processes oroperations by which the blanks substantially change their characters.  A change of classification rule
should be complemented by the Chapter Note to express substantial transformation of articles and
equipment for sports or outdoor games.  This Chapter Note is applicable to goods of heading 95.06
only.
2. The Chapter Note should be:
For the purposes of heading 95.06 when the goods are produced from forged or cast blanks
which had the essential character of the complete or finished goods and were classifiable, by
application of HS General Interpretative Rule 2(a), in the same heading or subheading as thecomplete or finished goods:
(1) Provided the following criteria are met, the country of origin of the goods shall be the
country in which the blank was finished:
(a) In its imported prefinished condition, the blank was not capable of
functioning for its ultimate use and was not advanced beyond cleaning orworking to remove flash, sprues, burrs or similar excess material, and
(b) In the country in which the goods were finished:
(i) The blank was configured to final shape by the removal of material
(other than merely by honing or polishing or both), or by bending,
hammering, pressing, stamping or similar forming process; and
(ii) The blank underwent one or more of the following processes:
- Heat treatment or thermochemical treatment, such as glowing,
tempering, hardening;  or
- Assembly with five or more parts (other than parts of general use as
defined in Note 1(g) to Section XVI of the HS);  or
- Surface treatment, such as coating, compressing, condensing,
impregnating or insulating;
(2) If the criteria of subparagraph (a) above are not satisfied, the country of origin of the
goods shall be the country of origin of the blank.G/RO/45/Ad d.7/Rev.2
Page 17
OPTION B:  No  (EC) (JPN) ((CH) (HK) (MEX) (THA)
3. A change of tariff classification criterion has a built-in mechanism to refrain simple processes
or operations from conferring origin on a finished good or part manufactured from a blank that has theessential character of that good or part.  Such changes from blank to the finished good or part should
be regarded as insubstantial transformation.  There is no reason to single out the finishing process of
articles and equipment for sports or outdoor games.  Thus no exception of this principle is acceptable.
RELEVANT HS CODE: 95.06G/RO/45/Ad d.7/Rev.2
Page 18
 CHAPTER 93
 
 
 Chapter Notes
 
 1. For the purposes of those rules of origin which refer to a chan ge of classification (i.e., change of heading or change of sub heading), the  following
changes shall not confer origin:
 
 (a) changes which result from disassembly, (Basket 1)
 (b) changes which result from packaging or repackaging, or (Basket 1)
[(c) changes which result solely from application of General Rule of Interpretation 2(a) with respect to collections of parts t hat are presented as
unassembled articles of another heading or subheading. (US)] (Referral Doc.OC0029E1)
 
 2. [For collection of parts merely put together that do not sati sfy the requirement of GIR2(a), the origin of the goods shall be  the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
 
 3. [Whenever the change of classification rules set out for goods of chapters 84 to 90 and 93 are not determinant of the country  of origin of the good,
the following substantial transformation rules are to be applied :
 (1) A finished good or part produced from a non-originating unfinished good or part classified in the same heading or subheading  as the finished
good or part shall originate in the country in which the good or part was finished, provided:
 
 (i) the unfinished good or part is not functioning for its ultimate use in its imported condition and has undergone two or more of the
following processes:
 
• assembly by built-up such as but not limited to welding, solderin g, shrinking, bolting, glueing, fitting, fixing, spooling, win ding,
connecting, wiring, coupling; or
 
• heat treatment or thermochemical treatment such as glowing, tempering, hardening; or
 
• treatment for the purpose of shaping, form ing such as cold or warm forming; or
 
• mechanical treatment, refining of form-, positional- and surface tolerances of functional finished shapes such as turning, mill ing,
drilling, broaching, grinding, polishing, honing, eroding; orG/RO/45/Ad d.7/Rev.2
Page 19 
• surface treatment such as coating, compressing, condensing, im pregnating (excluding temporary conservation for transport and/or
storage purpose), insulating; or
 
• system engineering, software-development and application;
and
(ii) The finished good or part has undergone final testing such as but not limited to balancing, spinning, voltage testing, perf ormance- or
isolation test.
(2) A finished good or part, produced from a non-originating good or part, classified in the same subdivision as the finished go od or part which do
not satisfy the conditions mentioned in Rule 3 (1) above shall originate in the country contributing most to the product in ter ms of total value
of parts (including an unfinished good) and related processing activities.” (CH)]  (Referral Doc.OC0031)
 [Chapter Residual Rules
[When application of the primary rules of this chapter (includi ng the product specific rules provided in the matrix) does not r esult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. Goods produced by assembly of 5 or more parts (other than parts of general use, as defined in Note 2 to Section XV or similar  parts of plastic
(Chapter 39)) shall have origin in the country of assembly.
2. Goods produced by the assembly of less than 5 parts (other than parts of general use, as defined in Note 2 to Section XV of t he HS or similar parts
of plastic (Chapter 39)), and one or more of whose parts (other than parts of general use, as defined in Note 2 to Section XV o f the HS or similar
parts of plastic (Chapter 39)) satisfies the requirements for orig in in the country of assembly, shall have origin in the count ry of assembly.
3. For purposes of the subparagraphs 1 and 2 above, the following shall not be considered origin conferring operations:
(a) the attachment of parts of general use (defined in Note 2 to Section XV of the HS);
(b) the attachment of handles, dials, knobs, hand cranks and other consumer-operated controls;(c) installation of batteries, accumulators or other articles not designed to become a permanent part of the good, or(d) the attachment of accessories or parts which serve only to enhance the operation of the good. (US)]G/RO/45/Ad d.7/Rev.2
Page 20
 [Criteria for Residual Rules
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 93 Arms and ammunition; parts
and accessories thereofAs indicated at heading level
93.01 Military weapons, other than
revolvers, pistols and the arms
of heading No. 93.07.CTH, with the exclusion of locks, breeches, breech
boxes, frames or barrels of heading 9305; or
assembly, accompanied by the production of at
least one of the essential parts of the mechanism(lock, breech, breech box, frame) or of thecomplete barrel.Submitted to CRO for decision
Issue N°1
ex93.01(a) Rifles, carbines and continuous-
fire weaponsCTH, with the exclusion of locks, breeches, breechboxes, frames or barrels of heading 9305; orassembly, accompanied by the production of at
least one of the essential parts of the mechanism
(lock, breech, breech box, frame) or of thecomplete barrel.
ex93.01(b) Other CTH
93.02 Revolvers and pistols, other
than those of heading No. 93.03or 93.04.CTH, with the exclusion of locks, breeches, breech
boxes, frames or barrels of heading 9305; orassembly, accompanied by the production of atleast one of the essential parts of the mechanism(lock, breech, breech box, frame) or of the
complete barrel .Submitted to CRO for decision
Issue N°1G/RO/45/Ad d.7/Rev.2
Page 21HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
93.03 Other firearms and similar
devices which operate by the
firing of an explosive charge(for example, sportingshotguns and rifles, muzzle-loading firearms, Very pistols
and other devices designed to
project only signal flares,pistols and revolvers for firingblank ammunition, captive-bolt humane killers, line-throwing guns).CTH, with the exclusion of locks, breeches, breech
boxes, frames or barrels of heading 9305; or
assembly, accompanied by the production of atleast one of the essential parts of the mechanism(lock, breech, breech box, frame) or of thecomplete barrel.Submitted to CRO for decision
Issue N°1
93.04 Other arms (for example,
spring, air or gas guns and
pistols, truncheons), excluding
those of heading No. 93.07.Submitted to CRO for decision
Issue N°1
ex93.04(a) Guns, rifles and pistols CTH, with the exclusion of locks, breeches, breechboxes, frames or barrels of heading 9305; orassembly, accompanied by the production of atleast one of the essential parts of the mechanism(lock, breech, breech box, frame) or of the
complete barrel .
ex93.04(b) Other CTH
93.05 Parts and accessories of
articles of headings Nos. 93.01
to 93.04.CTH Endorsed by the CRO.
CH has proposed a Chapter Note on
Assembly
9305.10
9305.21
9305.299305.90- Of revolvers or pistols
-Of shotguns or rifles of headingNo. 93.03:-- Shotgun barrels-- Other
- OtherAs indicated at the heading levelG/RO/45/Ad d.7/Rev.2
Page 22
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
93.06 Bombs, grenades, torpedoes,
mines, missiles and similar
munitions of war and partsthereof; cartridges and otherammunition and projectilesand parts thereof, including
shot and cartridge wads.As indicated at the subheading level
9306.10 - Cartridges for riveting or
similar tools or for captive-bolt
humane killers and parts thereofCTH; or loading the munition Endorsed by CRO
- Shotgun cartridges and parts
thereof; air gun pellets
9306.21 -- Cartridges CTH; or loading the munition Endorsed by CRO
9306.29 -- Other CTH; or loading the munition Endorsed by CRO
9306.30 - Other cartridges and parts
thereofCTH; or loading the munition Endorsed by CRO
9306.90 - Other As indicated at split subheading level
ex 9306.90(a) Bombs, grenades, torpedoes,
mines, missles and similar
munitions of warCTSHS Endorsed by the CRO
ex 9306.90(b) Parts CTH Endorsed by the CRO
93.07 Swords, cutlasses, bayonets,
lances and similar arms and
parts thereof and scabbardsand sheaths therefor.CTH EndorsedG/RO/45/Ad d.7/Rev.2
Page 23CHAPTER 94
Chapter Notes
1. For the purposes of those rules of origin which refer to a chan ge of classification (i.e., change of heading or change of sub heading), the  following
changes shall not confer origin :
(a) changes which result from disassembly (Basket 1)
(b) changes which result from packaging, (Basket 1)
(c) changes which result from change of use (Endorsed)[(d)  changes which result solely from application of General Rule of Interpretati on 2(a) with respect to collections of parts that are presented as
unassembled articles of another heading or subheading (US)]  (Referral Doc.OC0029E1)
2. [For collection of parts merely put together that do not sati sfy the requirement of GIR 2(a), the origin of the goods shall b e the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
[Chapter Residual Rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of goods of heading 94.04 shall be the c ountry where the textile fabric was formed, or in the case of a  good containing textile
fabrics of more than one country, the origin of the good is the country in which the exterior textile fabric that predominates by weight was formed.
(US)] (Referra l Doc.OC0023E1)
[Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]G/RO/45/Ad d.7/Rev.2
Page 24
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 94 Furniture; bedding,
mattresses, mattress
supports, cushions andsimilar stuffed furnishings;
lamps and lighting fittings,
not elsewhere specified or
included; illuminated signs,
illuminated name-platesand the like; prefabricated
buildingsAs indicated at heading level
94.01 Seats (other than those of
heading
No. 94.02), whether or not
convertible into beds, and
parts thereof.Proposals as specified for subheadingsG/RO/45/Ad d.7/Rev.2
Page 25HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9401.10
9401.20
9401.30
9401.409401.50
9401.61
9401.69- Seats of a kind used
for aircraft
- Seats of a kind usedfor motor vehicles
- Swivel seats with
variable height adjustment
- Seats other than
garden seats or campingequipment, convertible into
beds
- Seats of cane, osier,
bamboo or similar materials
- Other seats, withwooden frames :
-- Upholstered
-- Other
- Other seats, with
metal frames :[CTH; or change from subheading 9401.90
(JPN)(HK)(MEX)(KEN)(PHI) (US) (CH)
(CAN) (THA) (IND) (KOR) (EGY)]
[ CTH  (NZ) (AUS)]
[ CTSH (MOR) (SG) (HK) (PHI)]Submitted to CRO for decision
Issue N°s. 6, 8, 9, 11
9401.71 -- Upholstered
9401.799401.80-- Other
- Other seats
9401.90 - Parts CTH Submitted to CRO for decision
Issue N° 10G/RO/45/Ad d.7/Rev.2
Page 26
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
94.02 Medical, surgical, dental or
veterinary furniture (for
example, operating tables,examination tables, hospital
beds with mechanical
fittings, dentists' chairs);
barbers' chairs and similar
chairs, having rotating aswell as both reclining and
elevating movements; parts
of the foregoing articles.[ CTH; or
 Change from parts, provided the relevant
Chapter Note on assembly is met (CAN)][ CTH (TH) (AUS) (EC)]
[As indicated at the split heading level  (US)
(CH) (PHI) (SEN) (COL) (JPN) (MEX)]Submitted to CRO for decision
Issue N° 7
ex 94.02 (a) Medical, surgical, dental or
veterinary furniture (for
example, operating tables,
examination tables, hospital
beds with mechanical fittings,
dentists' chairs); barbers'
chairs and similar chairs,
having rotating as well as
both reclining and elevating
movements;CTHS (US) (CH) (PHI) (SEN) (COL) (JPN)
(MEX)Submitted to CRO for decision
Issue N° 7
ex94.02 (b) - Parts CTH (US) (CH) (PHI) (SEN) (COL) (JPN)
(MEX)]
94.03 Other furniture and parts
thereof.As specified for subheadings
9403.10 - Metal furniture of a
kind used in offices[ CTH; or
Change from subheading 9403.90 (JPN) (PHI)
(CH) (US) (MEX) (CAN) (THA) (IND)
(KOR) (EGY]Submitted to CRO for decision
Issue N°s. 6,8,11
9403.20 - Other metal furniture
9403.30 - Wooden furniture of
a kind used in officesG/RO/45/Ad d.7/Rev.2
Page 27HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9403.40
9403.50
9403.60- Wooden furniture of
a kind used in the kitchen
- Wooden furniture of
a kind used in the bedroom
 - Other wooden
furniture[ CTH (NZ) (AUS)]
[ CTSH  (MOR) (SG) (HK) (PHI)]
9403.70  - Furniture of plastics
9403.80  - Furniture of other
materials, including cane,osier, bamboo or similar
materials
9403.90 - Parts CTH Submitted to CRO for decision
Issue N° 10
94.04 Mattress supports; articles
of bedding and similar
furnishing (for example,
mattresses, quilts,
eiderdowns, cushions,pouffes and pillows) fitted
with any springs or stuffed
or internally fitted with any
material or of cellular
rubber or plastics, whetheror not covered.As specified for subheadings. After Basket 1 and Referral decisions
had been reached at the 13
th Session
BRA proposed as follows: The origin
of the product shall be the country
where the parts were manufactured
9404.10 Mattress supports CTH Basket 1
9404.21 -Mattresses:
--Of cellular rubber or
plastics, whether or not
coveredCTH Basket 1
9404.29 -- Of other materials CTH Basket 1G/RO/45/Ad d.7/Rev.2
Page 28
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9404.30 - Sleeping bags CTH Submitted to CRO for decision  (Doc.
42.269)
9404.90 - Other [CTH (MEX) (C AN) (JPN) (CH) (NOR)
(PHI) (IND) (HK) (TH) (EC) ]Submitted to CRO for decision  (Doc.
42.269)
[CTH, except from headings 50.07, 51.11
through 52.12, 53.09 through 53.11, 54.07
through 54.08, 55.12 through 55.16, 56.02
through 56.03, 56.08, 58.01 through 58.06,
58.08 through 58.11, 59.03, 59.06 through
59.07, and 60.02 and from subheading6307.90 (US)]
94.05 Lamps and lighting fittings
including searchlights and
spotlights and parts thereof,
not elsewhere specified orincluded; illuminated signs,
illuminated name-plates
and the like, having a
permanently fixed light
source, and parts thereofnot elsewhere specified or
included.As specified for subheadings .
9405.10 - Chandeliers
and other electric ceiling orwall lighting fittings,
excluding those of a kind
used for lighting public open
spaces or thoroughfares[ CTSH (JPN) (HK) (US) (PHI) (THA)
(MOR) (MEX) (CAN) (IND) (EGY) (KOR)]Submitted to CRO for decision
Issue N° 12G/RO/45/Ad d.7/Rev.2
Page 29HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9405.20 - Electric table, desk,
bedside or floor-standing
lamps[ CTH; or
 Change from parts of subheadings 9405.91
through  9405.99, provided that the relevant
Chapter Note on assembly is met.
(CAN)(SEN)]
9405.30 - Lighting sets of a kind used
for Christmas trees[ CTH (COL) (CH) (EC) (AUS)]
9405.40 - Other electric lamps
and lighting fittings
9405.50 - Non-electrical lamps
and lighting fittings
9405.60 - Illuminated signs,
illuminated name-plates and
the like
- Parts : CTH Basket 1
9405.91 -- Of glass
9405.92 -- Of plastics
9405.99 -- Other
94.06 Prefabricated buildings. CTH Basket 1G/RO/45/Ad d.7/Rev.2
Page 30
Chapter 95
Chapter Notes:
1. For  the purposes of those rules of origin which refer to a ch ange of classification (i.e., chan ge of heading or change of s ubheading), the following changes
shall not confer origin:
(a) changes which result from disassembly, ( Basket 1)
(b) changes which result from packaging or repackaging, or (Basket 1)
(c) changes which result from change of use ( Endorsed by the CRO )
[(d) changes which result solely from application of General Rule of Interpretation 2(a) with respect to collections of parts th at are presented as
unassembled articles of another heading or subheading (US)] (Referral Doc.OC0029E1)
(e) [Presentation of goods for use other than that for which they were initially designed or intended is not origin conferring.  E.G., garments for
babies of 61.11 or 62.09 to accessories for dolls of 95.02.  Text to be developed (CAN) (EC) (US)] (Referral Doc.OC0029E1)
2. [For collection of parts merely put together that do not satisfy the requirement of GIR 2(a), the origin of the goods shall b e the origin of individual parts
(IND)] (Referral Doc.OC0029E1)
3. Sets:  (Referral Doc.OC0029E1)
[OPTION A
1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that originate in one country shall be that country;
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the country of origin of  the articles that confer the
essential character on the set as a whole;
4) In the event that neither (2) nor (3) is met, the country of origin shall be the single country in which the greatest number of articles in the set were
made.  (JPN)]
[OPTION B1) Putting articles up in sets shall not be considered as a substantial transformation;2) The country of origin of a set put up from articles that originate in one country shall be that country;G/RO/45/Ad d.7/Rev.2
Page 313) The country of origin of a set put up from articles that origin ate in more than one country shall be the single country in wh ich the greatest number
of articles in the set were made.
4) In the event that neither (2) nor (3) is met, the country of or igin shall be the country of origin of the articles that confe r the essential character on the
set as a whole; (US)]
[OPTION C1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that originate in one country shall be that country;
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the country of the artic le(s) representing the
highest value, the value of the articles having the same origin being taken together.  (EC)]
5. [For the purposes of heading 95.06 when the goods are produced from forged or cast blanks which had the essential character o f the
complete or finished goods and were classifiable, by application of HS General Interpretative Rule 2(a), in the same heading or  subheading as the
complete or finished goods:
(1) Provided the following criteria are met, the country of origin of the goods shall be the country in which the blank was fini shed:
(a) In its imported prefinished condition, the blank was not capable of functioning for its ultimate use and was not advanced be yond cleaning
or working to remove flash, sprues, burrs or similar excess material, and
(b) In the country in which the goods were finished :
(i) The blank was configured to final shape by the removal of mate rial (other than merely by honing or polishing or both), or by  bending,
hammering, pressing, stamping or similar forming process; and
(ii) The blank underwent one or more of the following processes:
1. Heat treatment or thermochemical treatment, such as glowing, tempering, hardening; or
2. Assembly with five or more parts (other than parts of genera l use as defined in Note 1(g) to Section XVI of the HS); or
3. Surface treatment, such as coating, compressing, condensing, impregnating or insulating;G/RO/45/Ad d.7/Rev.2
Page 32
(2)  If the criteria of subparagraph (a) above are not satisfied, the country of origin of the goods shall be the country of or igin of the blank (KOR)
(US) (PHI) (CAN)]  (Referral Doc.OC0033E)
[Chapter Residual Rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of a good of subheading 9502.91 that was assembled from parts, but was not wholly assembled in a single  country, is the
country in which the most significant assembly operations were performed in the making-up of the good, without regard to the ad dition of buttons
and other fasteners, belt and hanger loops, belts, patch pockets,  labels, foot straps, epaulettes, ornaments and other minor co mponents.  (US)]
(Referral Doc.OC0023E1)
[Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]
 
 G/RO/45/Ad d.7/Rev.2
Page 33CHAPTER 95
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 95 Toys, games and sports requisites;
parts and accessories thereofAs indicated at heading level
95.01 Wheeled toys designed to be ridden by
children (for example, tricycles,scooters, pedal cars); dolls' carriages.Submitted to
CRO fordecision
Issue N° 13
ex 95.01 (a)  Body or frame CTH
ex 95.01 (b) Other parts and accessories CTH
ex 95.01(c) Other CTHS, except from split heading ex
95.01(a)
95.02 Dolls representing only human
beings.Proposals as specified for subheadings
9502.10 - Dolls, whether or not dressed CTH Submitted to
CRO for
decision
Issue N° 14
- Parts and accessories :
9502.91 -- Garments and accessories
therefor, footwear and headgear[CTSH (CAN) (PHI) (TH)] Submitted to
CRO for
decision( Doc. 42.269)
[CTH (CH) (HK) (MEX) (JPN)(BRA)]G/RO/45/Ad d.7/Rev.2
Page 34
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
[CTH, provided that the goods are either
knit to shape or fully assembled in one
country] (US)][As indicated at the split subheading level ]
(EC)]In the column C
the original
writtenproposals for
this heading are
reproduced. The
Technical
Committeedecided that for
these goods of
this heading the
rule finally
agreed for thetextile products
of Chapters 61
and 62 should
be adopted.
ex 9502.91 (a) -- Finished or complete garments [Complete making-up] (EC) Decision as
indicated at the
subheading level.
ex 9502.91 (b) -- Unfinished or incomplete garments [Manufacture from yarn] (EC)
ex 9502.91 (c) -- Clothing accessories of any textile
fabric[Manufacture from yarn] (EC)
ex 9502.91 (d) -- Footwear and headgear [CTH] (EC)
ex 9502.91 (e) -- Accessories [CTH] (EC) NB: see Chapter
note (EC)
9502.99 -- Other [CTSH (CAN) (PHI) (TH)]
[CTH  (CH) (HK) (MEX) (US) (EC)
(JPN)(BRA)]Submitted to
CRO for
decision (Doc.
42.269)
NB: see Chapternote (EC)G/RO/45/Ad d.7/Rev.2
Page 35HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
95.03 Other toys; reduced-size ("scale")
models and similar recreational
models, working or not; puzzles of allkinds.Proposals as indicated for split heading
ex 95.03 (a)  Goods of this heading put up in sets or
outfitsCTH Basket  1
NB: see Chapter
note
ex 95.03 (b) Toys representing animals or non-
human creaturesCTH Submitted to
CRO for
decision
Issue N° 15Issue N° 16
ex 95.03(c) Toy musical instruments and apparatus CTHS
ex 95.03(d) Other articles of this heading CTHS
ex 95.03 (e) Parts and accessories CTHS To be submitted
to CRO for
decision
Issue N° 15Issue N° 16
9503.10 - Electric trains, including tracks,
signals and other accessories thereforAs indicated at split heading level
9503.20 - Reduced-size ("scale") model
assembly kits, whether or not working
models, excluding those of subheading
No. 9503.10
9503.30 - Other construction sets and
constructional toys
- Toys representing animals ornon-human creatures :
9503.41 -- Stuffed
9503.49 -- OtherG/RO/45/Ad d.7/Rev.2
Page 36
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
9503.50 - Toy musical instruments and
apparatusAs indicated at split heading level
9503.60 - Puzzles
9503.70 - Other toys, put up in sets or
outfits
9503.80 - Other toys and models,
incorporating a motor
9503.90 - Other
95.04 Articles for funfair, table or parlour
games, including pin tails, billiards,special tables for casino games and
automatic bowling alley equipment.Submitted to
CRO fordecision
Issue N° 18
[ex 95.04a - Articles for funfair, table or parlor
games, including pintables, billiards,
special tables for casino games and
automatic bowling alley equipment,
(other than parts and accessories)CTHS
ex 95.04b - Parts and accessories CTH
9504.10 - Video games of a kind used
with a television receiverCTH
9504.20 - Articles and accessories for
billiards
9504.30 - Other games, coin- or
disc-operated, other than bowling alley
equipment
9504.40 - Playing cards
9504.90 - Other
95.05 Festive, carnival or other
entertainment articles, including
conjuring tricks and novelty jokes.Submitted to
CRO for
decision
Issue N° 18G/RO/45/Ad d.7/Rev.2
Page 37HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex95.05 (a) - Festive , carnival or other
entertainment articles, including
conjuring tricks and novelty jokes, other
than parts and accessoriesCTHS
ex95.05 (b) - Parts and accessories CTH or a change within this split heading
as a result of assembly
9505.10 - Articles for Christmas festivities Proposals as specified for heading or split
heading.
9505.90 - Other
95.06 Articles and equipment for general
physical exercise, gymnastics,
athletics, other sports (including
table-tennis) or outdoor games, not
specified or included elsewhere in thisChapter; swimming pools and
paddling pools.Proposals as specified for subheadings or
split headingSubmitted to
CRO for
decision
Issue N° 19
Issue N° 20
[ex 95.06 (a) - Golf clubs CTH, or change from blanks or heads that
are not further worked than roughly shaped.
ex 95.06 (b)     Other CTH
- Snow-skis and other snow-ski
equipment :
9506.11 -- Skis Submitted to
CRO for
decision
9506.12 -- Ski-fastenings (ski-bindings) Issue N° 20
9506.19
9506.21-- Other
- Water-skis, surf-boards, sailboards and
  other water-sport equipment :
-- Sailboards
9506.29 -- OtherG/RO/45/Ad d.7/Rev.2
Page 38
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Golf clubs and other golf
equipment :Submitted to
CRO for
decisionIssue N° 19
9506.31 -- Clubs, complete
9506.32 -- Balls
9506.39 -- Other
9506.40 - Articles and equipment for
table-tennis
- Tennis, badminton or similarrackets, whether or not strung :Submitted to
CRO for
decisionIssue N° 20
9506.51 -- Lawn-tennis rackets, whether or
not strung
9506.59 -- Other
- Balls, other than golf balls andtable-tennis balls :
9506.61 -- Lawn-tennis balls
9506.62 -- Inflatable
9506.69 -- Other
9506.70 - Ice skates and roller skates,
including skating boots with skates
attached
-O t h e r  :
9506.91 -- Articles and equipment for
general physical exercise, gymnastics or
athletics
9506.99 -- OtherG/RO/45/Ad d.7/Rev.2
Page 39HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
95.07 Fishing rods, fish-hooks and other
line fishing tackle; fish landing nets,
butterfly nets and similar nets; decoy"birds" (other than those of heading
No. 92.08 or 97.05) and similar
hunting or shooting requisites.CTH Basket 1
95.08 Roundabouts, swings, shooting
galleries and other fairground
amusements; traveling circuses,
menageries and theatres.CTH Basket 1G/RO/45/Ad d.7/Rev.2
Page 40
CHAPTER 96
Chapter Notes  :
1.  [For the purposes of those rules of origin which refer to a ch ange of classification (i.e., chan ge of heading or change of s ubheading), the following changes
shall not confer origin :
(a) changes which result from disassembly, (Basket 1)
(b) changes which result from packaging or repackaging, or (Basket 1)
(c) changes which result solely from application of General Rule of  Interpretation 2(a) with respect to collections of parts tha t are presented as
unassembled articles of another heading or subheading. (US)] (Referral Doc.OC0029E1)
2. [For collection of parts merely put together that do not sati sfy the requirement of GIR2(a), the origin of the goods shall be  the origin of individual
parts (IND)] (Referral Doc.OC0029E1)
3. Sets:  (Referral Doc.OC0029E1)
[OPTION A
1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that originate in one country shall be that country;
3) The country of origin of a set put up from articles that origin ate in more than one country shall be the country of origin of  the articles that confer
the essential character on the set as a whole;4) In the event that neither (2) nor (3) is met, the country of origin shall be the single country in which the greatest number of articles in the set were
made.  (JPN)]
[OPTION B
1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that origin ate in more than one country shall be the single country in wh ich the greatest
number of articles in the set were made.
3) In the event that neither (2) nor (3) is met, the country of or igin shall be the country of origin of the articles that confe r the essential
character on the set as a whole; (US)]
[OPTION C
1) Putting articles up in sets shall not be considered as a substantial transformation;
2) The country of origin of a set put up from articles that originate in one country shall be that country;G/RO/45/Ad d.7/Rev.2
Page 413) The country of origin of a set put up from articles that orig inate in more than one country shall be the country of the artic le(s) representing the
highest value, the value of the articles having the same origin being taken together.  (EC)]
[Chapter Residual Rules
When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not re sult in a determination of a
country of origin, the country of origin shall be determined as follows:
1. The country of origin of typewriter or similar ribbons of subheading 9612.10 shall be the country where the textile fabric wa s formed, or in the case
of a good containing textile fabrics of more than one country, the origin of the good is the country in which the textile fabri c that predominates by
weight was formed.  (US)] (Referral Doc.OC0023E1)
[Criteria for Residual Rules
 
 Weight or essential character (CAN)
 Weight or volume, as appropriate (US)
 Value (EC)
 Total value of parts and related processing activity (CH)
Criteria to be left discretionary to each country (IND)]G/RO/45/Ad d.7/Rev.2
Page 42
CHAPTER 96
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
Chapter 96 Miscellaneous manufactured articles As indicated for headings
96.01 Worked ivory, bone, tortoise-shell,
horn, antlers, coral, mother-of-pearl
and other animal carving material, and
articles of these materials (including
articles obtained by moulding).As indicated at the split heading level Endorsed by the
CRO
 ex 96.01 (a)  Worked ivory and other worked materials CTH
 ex 96.01 (b) Articles CTHS
9601.10 - Worked ivory and articles of ivory As indicated at split heading level
9601.20 -  Other
96.02 Worked vegetable or mineral carving
material and articles of these materials;
moulded or carved articles of wax, ofstearin, of natural gums or natural
resins or of modelling pastes, and other
moulded or carved articles, not
elsewhere specified or included;
worked, unhardened gelatin (exceptgelatin of heading No. 35.03) and
articles of unhardened gelatin.As indicated at the split heading level Endorsed by the
CRO
ex 96.02  (a) - Worked vegetable or mineral carving
materialsCTH
ex 96.02 (b) - Articles of vegetable or mineral carving
materialsCTHS Issue N° 22G/RO/45/Ad d.7/Rev.2
Page 43HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
96.03 Brooms, brushes (including brushes
constituting parts of machines,
appliances or vehicles), hand-operatedmechanical floor sweepers, not
motorised, mops and feather dusters;
prepared knots and tufts for broom or
brush making; paint pads and rollers;
squeegees (other than roller squeegees).CTH Basket 1
96.04 Hand sieves and hand riddles. CTH Basket 1
96.05 Travel sets for personal toilet, sewing or
shoe or clothes cleaning.CTH, except when it results from only
making a set.Basket 1
96.06 Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds and
other parts of these articles; button
blanks.CTH Basket 1
96.07 Slide fasteners and parts thereof. Proposals as specified for
subheadings
- Slide fasteners :
9607.11
9607.19- Fitted with chain scoops of base metal
-  Other[CTH or
Change to subheadings 9607.11
through 9607.19 from 9607.20,
provided the relevant Chapter Note on
assembly is met. (CAN)]Submitted to CRO
for decision
Issue N° 23
[CTH (JPN) (THA) (KOR) ] Subsidiary Rule:
When the principal
rule is not satisfied
the country of
origin of the slide
fastener shall be
the country of
origin of the slider
(KOR)G/RO/45/Ad d.7/Rev.2
Page 44
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
[CTSH (MEX) (US) (CH) (TH)
(MOR) (PHI) (CAN) (EGY) (IND)
(NZ)]Technical file Doc.
41.442 (CH)
9607.20 - Parts [CTH (CAN) (JPN) (US) (EC) (PHI)]
[CTSH (MEX) (TH) (MOR)]Submitted to CRO
for decisionsee Doc. OC0029 for
disassembly issues
96.08 Ball point pens; felt tipped and other
porous-tipped pens and markers;
fountain pens, stylograph pens andother pens; duplicating stylos;
propelling or sliding pencils; pen-
holders, pencil-holders and similar
holders; parts (including caps and clips)
of the foregoing articles, other thanthose of heading No. 96.09.As specified for subheadings Technical File
41.711 (CH)
9608.10 -Ball point pens [CTSH (PHI) (MOR) ] Submitted to CRO
for decision
Issue N° 24
[CTSH, except from subheading9608.60. (MEX) (KOR) (CAN) (US)]
[CTH (JPN) (EC)]
[CTSH, or change within thissubheading resulting from the
assembly of ball point pens from parts
(CH) (THA) (NZ)]
9608.20 -Felt tipped and other porous-tipped pens
and markers[CTSH (PHI) (MOR)] Submitted to CRO
for decision
[CTSH, except from subheading
9608.60. (MEX) (KOR) (CAN) (US)]Issue N° 24
[CTH (JPN) (EC)]G/RO/45/Ad d.7/Rev.2
Page 45HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
[CTSH, or change within this
subheading resulting from the
assembly of pens from parts. (CH)(THA) (NZ)]
- Fountain pens, stylographpens and other pens :
9608.31 -- Indian ink drawing pens [C TSH (CAN) (US) (PHI) (MOR)
(TH)]Submitted to CRO
for decision
[CTSH, except from subheading9608.60(MEX)]Issue N° 24
[CTH (CH) (JPN) (EC)]
9608.39 -- Other [CTSH (CAN) (US) (PHI) (MOR)] Submitted to CRO
for decision
[CTSH, except from subheading
9608.60 (MEX)]Issue N° 24
[CTSH, or change within this
subheading resulting from the
assembly of fountain pens from parts.
(CH) (THA) (NZ)]
[CTH (JPN) (EC)]
9608.40 - Propelling or sliding
pencils[CTSH (CAN) (MEX) (US) (PHI)
(MOR)]Submitted to CRO
for decision
[CTH (JPN) (EC)] Issue N° 24
[CTSH, or change within this
subheading resulting from the
assembly of pencils from parts (CH)
(NZ)]
9608.50 - Sets of articles from two
or more of the foregoing subheadingsCTH Basket 1G/RO/45/Ad d.7/Rev.2
Page 46
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
 9608.60 - Refills for ball point pens,
comprising the ball point and ink-reservoir[CTSH (CAN)(MEX) (THA) (MOR)
(PHI) (IND) (NZ)]Submitted to CRO
for decision
Issue N° 26
[CTH (CH) (JPN) (US) (EC)]
-O t h e r
9608.91 -- Pen nibs and nib points CTSH/CTH Basket 1
see Doc. OC0029 for
disassembly issues
9608.99 -- Other CTSH/CTH Basket 1
see Doc. OC0029 fordisassembly issues
96.09 Pencils (other than pencils of heading
No. 96.08), crayons, pencil leads,
pastels, drawing charcoals, writing or
drawing chalks and tailors' chalks.Proposals as specified for
subheadings.
9609.10 - Pencils and crayons, with
leads encased in a rigid sheathCTSH, except from wood or plastic
form prepared for assemblySubmitted to CRO
for decisionIssue N° 27
9609.20 - Pencil leads, black or coloured CTH Basket 1
9609.90 - Other CTH Basket 1
96.10 Slates and boards, with writing or
drawing surfaces, whether or not
framed.CTH Basket 1
96.11 Date, sealing or numbering stamps, and
the like (including devices for printing
or embossing labels), designed for
operating in the hand; hand-operated
composing sticks and hand printing setsincorporating such composing sticks.CTH Basket 1G/RO/45/Ad d.7/Rev.2
Page 47HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
96.12 Typewriter or similar ribbons, inked or
otherwise prepared for giving
impressions, whether or not on spoolsor in cartridges; ink-pads, whether or
not inked, with or without boxes.CTH .
9612.10 - Ribbons Submitted to CRO
for decision
Doc. 42.269, Issue
No. 84
9612.20 - Ink-pads Basket 1
96.13 Cigarette lighters and other lighters,
whether or not mechanical or electrical,
and parts thereof other than flints and
wicks.Proposals as specified for
subheadings.
9613.10 Pocket lighters, gas fuelled, non-
refillable[A change to subheadings 9613.10
through 9613.20 from any subheadingoutside that group. (MEX)]Submitted to CRO
for decisionIssue N° 28
[CTSH (US) (PHI) (MOR) (THA)(IND) (CAN)]
[CTH (JPN) (CH) (EC) (KOR)]
9613.20 - Pocket lighters, gas fuelled, refillable [A change to subheadings 9613.10
through 9613.20 from any subheading
outside that group. (MEX)]Submitted to CRO
for decision
Issue N° 28
[CTSH (US) (PHI) (MOR) (THA)(IND) (CAN)]
[CTH (JPN) (CH) (EC) (KOR)]
9613.30 - Table lighters [CTSH (CAN) (MEX) (US) (PHI)
(MOR) (MEX) (THA) (IND)]Submitted to CRO
for decision
[CTH (JPN) (CH) (EC) (KOR)] Issue N° 28
9613.80 - Other lighters [CTSH (CAN) (MEX) (US) (PHI)
(MOR) (MEX) (THA)]Submitted to CRO
for decisionG/RO/45/Ad d.7/Rev.2
Page 48
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
[CTH (JPN) (CH) (EC) (KOR)] Issue N° 28
9613.90 - Parts    CTH Basket 1
96.14 Smoking pipes (inc luding pipe bowls)
and cigar or cigarette holders, and
parts thereof.Proposals as specified for
subheadingsEndorsed by the
CRO
9614.20 - Pipes and pipe bowls As indicated at split subheading level
ex-9614.20 (a) Roughly shaped blocks of wood or root,
for the manufacture of pipes and pipe
bowlsCTH
ex-9614.20 (b) Pipes and pipe bowls CTSHS
9614.90 - Other CTH
96.15 Combs, hair-slides and the like;
hairpins, curling pins, curling grips,
hair-curlers and the like, other than
those of heading No. 85.16, and parts
thereof.CTH Endorsed by CRO
- Combs, hair-slides and the like :
9615.11 -- Of hard rubber or plastics
9615.19 -- Other Basket 1
9615.90 - Other:
96.16 Scent sprays and similar toilet sprays,
and mounts and heads therefor;
powder-puffs and pads for theapplication of cosmetics or toilet
preparations.CTH Basket 1
96.17 Vacuum flasks and other vacuum
vessels, complete with cases; parts
thereof other than glass inners.As indicated at split heading levelG/RO/45/Ad d.7/Rev.2
Page 49HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB CD E
ex 96.17 (a) Vacuum flasks and other vacuum vessels,
complete with cases CTHS Endorsed by CRO
ex 96.17 (b) Parts thereof other than glass inners CTH Basket 1
96.18 Tailors' dummies and other lay figures;
automata and other animated displays
used for shop window dressing.CTH Basket 1G/RO/45/Ad d.7/Rev.2
Page 50
CHAPTER 97
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
Chapter 97 Works of art, collectors' pieces and
antiquesAs indicated for headings At its 17th Session the
Technical Committee
decided to discontinue
its discussions on
rules for this Chapter.
Members indicatedconcerns that
decisions of the
Technical Committee
might have
undesirableimplications for
national and
international policies
on the protection of
cultural heritage.Technical file Doc.
42.144 (TUR)
97.01 Paintings, drawings and pastels,
executed entirely by hand, other than
drawings of heading n0 49.06 and other
than hand-painted or hand-decoratedmanufactured articles; collages and
similar decorative plaquesProposals as specified for
subheadings
9701.10 - Paintings, drawings and pastels [CTSH] [Residual rule :
nationality of theartist or, if it is
unknown, according
to the country wherethe work of art was
discovered. (EC)]The residual rule is to
be applied where it
appears to be impossible
to determine the
country where the CTHoccurred. (EC)
9701.90 - Other [CTSH]G/RO/45/Ad d.7/Rev.2
Page 51HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
[CTH and residual rule (EC)] [Residual rule :
nationality of the
artist or, if it isunknown, according
to the country where
the work of art was
discovered. (EC)]The residual rule is to
be applied where it
appears to be impossibleto determine the
country where the CTH
occurred. (EC)
97.02 Original engravings, prints and
lithographs.[CTH]
[CTH and residual rule (EC)] [Residual rule :
nationality of the
artist or, if it isunknown, according
to the country where
the work of art was
discovered. (EC)]The residual rule is to
be applied where it
appears to be impossibleto determine the
country where the CTH
occurred. (EC)
97.03 Original sculptures and statuary, in
any material.[CTH]
[CTH and residual rule (EC)] [Residual rule :
nationality of the
artist or, if it is
unknown, according
to the country wherethe work of art was
discovered. (EC)]The residual rule is to
be applied where it
appears to be impossible
to determine the
country where the CTHoccurred. (EC)
97.04 Postage or revenue stamps, stamp-
postmarks, first-day covers, postal
stationery (stamped paper), and thelike, used, or if unused not of current
or new issue in the country to which
they are destined.[CTH]G/RO/45/Ad d.7/Rev.2
Page 52
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
[As indicated at the split heading
level (EC) (TUR)]
[ex9704(a) Collections (EC) (TUR) [(a)  Country of nationality of theproprietor of the collection. (EC)
]
[(b)  The origin of the goods shallbe the country in which the pieceof this split heading was
produced. (TUR)]There is no substantial
change of the quality,shape etc. of the pieces
only for being a
component of a
collection. Therefore
they maintain theirorigin. (TUR)
ex9704(b) Other (EC) (TUR) CTH (EC) (TUR)]
97.05 Collections and collectors' pieces of
zoological, botanical, mineralogical,
anatomical, historical, archaeological,
palaeontological, ethnographic or
numismatic interest.[CTH]
[The origin of the goods shall be
the country in which the piece of
this heading was discovered.
(TUR) (EGY)]
[As indicated at the split headinglevel (EC)]
[ex 9705(a) Collectors' pieces of zoological, botanical,
mineralogical, anatomical, historical,
archaeological, palaeontological,
ethnographic or numismatic interest (EC)[Country where the piece was
discovered. (EC) (EGY)]G/RO/45/Ad d.7/Rev.2
Page 53HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
ex 9705(b) Collections (EC) [Country of nationality of the
proprietor of the collection. (EC)]There is no substantial
change of the quality,
shape etc. of the piecesonly for being a
component of a
collection. Therefore
they maintain their
origin. (TUR)]
97.06 Antiques of an age exceeding one
hundred years.[CTH ]
[The origin of the goods shall be
the country in which the piece of
this heading was
produced/created. (TUR) (EGY)]G/RO/45/Ad d.7/Rev.2
Page 54
HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
[Origin the pieces had when
produced (EC)]Antiquity (cultural
property in general) can
be defined as manmadeinstruments reflecting
the traditional life of
people in every way and
the personal, collective
and anonymousproducts, including
handmade arts,
handicrafts related to
the arts of science,
technique, culture,religion and mechanics
which must be
preserved because of
their values and
uniqueness.97.06 covers all antiques
of an age exceeding 100
years but does not cover
articles of headings 9701
through 9705.G/RO/45/Ad d.7/Rev.2
Page 55HS Code
numberDescription of goods Origin Criteria Notes Comments
AB CD E
The antiques are
classified in this heading
only because theyexceed 100 years of age
although there is no
substantial
transformation.
For this reason; theabove mentioned
antiques are the
products of the country
where they were
produced/created. Thequality, origin and
uniqueness will not be
changed because they
exceed 100 years  of age.
They maintain theorigin of the country
where they were
produced/created.
(TUR)
__________