G/MA/406  
 
30 May 2022  
(22-4070) Page: 1/4 
Committee on Market Access    
 
 
COMMUNICATION FROM THE CHAIRPERSON ON BEHALF OF THE COMMITTEE ON MARKET 
ACCESS TO THE HARMONIZED SYSTEM COMMITTEE OF THE WORLD CUSTOMS 
ORGANIZATION  
 
The Committee on Market Access (CMA) is the World Trade Organization's (WTO) main forum for 
discussions on issues relating to tariffs, and it regularly updates its Members about the Harmonized 
System (HS) and the relevant linkages with the work of the World Customs Organization (WCO) . In 
light of the COVID -19 pandemic, and to improve Members' preparedness and response to future 
crises, the CMA has organized a series of experience sharing sessions where Members have 
exchanged views on issues relating to trad e in COVID -19 essential goods and the respective policy 
responses to combat the pandemic. In carrying out this exercise, WTO Members have recognized 
the work done by the WCO and representatives from the WCO Secretariat were invited in the CMA 
sessions to s hare their insights, particularly on the classification of COVID -19 essential goods.  
As a result of the first two experience sharing sessions1, WTO Members identified two issues that 
they would like to bring to the attention of the Harmonized System Commi ttee (HSC). These are:  
1. Lack of clarity on the proper HS classification of certain COVID -19 essential products . 
Members are aware that some COVID -19 essential products are not specifically identified in 
the HS as the specific description for some of these p roducts lacked precision or referred to 
categories of goods that are classified under multiple subheadings. Due to this lack of clarity 
and the variability in products' characteristics, Members have classified certain essential 
products, like facemasks and  face shields, under different HS subheadings, which resulted 
in significant challenges for the formulation of policy measures as part of the pandemic 
response.  
2. Lack of a harmonized approach for the creation of national tariff lines or statistical codes to  
implement national policies and monitor trade in COVID -19 essential products . As HS 
subheadings are generally much broader in scope than the specific products identified as 
"essential" to combat the COVID -19 pandemic, several Members introduced new nation al 
tariff lines or statistical codes in their national nomenclature to better target their policies 
and improve monitoring of trade flows. However, Members did not follow a harmonized 
approach in the establishment of those national breakouts and, as a resu lt, trade data for 
these products is not standardized making it extremely challenging to analyse global trade 
flows in COVID -19 essential products.  
While WTO Members benefitted from non -binding guidance for the HS classification of these products 
by the WC O and other international organizations2, they have also recognized that these reference 
documents did not include certain essential products and that such guidance did not always solve 
the classification ambiguity for some of them. With a view of improvi ng Members' readiness and 
preparedness, and recognizing the work of the HSC in this regard, the CMA would like to invite the 
HSC to consider the following:  
a) Clarify the classification in the HS2022 nomenclature  of those COVID -19 essential goods 
that remain ambiguous or that Members currently classify in different HS codes (e.g., 
facemasks, protective garments, and other products to be determined). WTO Members will 
 
1 The first two experience sharing session were held on 4 March and 26 April 2022. A summary report 
was circulated by the Secretariat under the document series JOB/MA/152.  
2 See for example HS classification reference for Covid -19 medical supplies HS 2022 Edition , Joint 
Indicative List of Critical COVID -19 Vaccine Inputs for Consultation (Version 1.0) . G/MA/406  
 
- 2 - 
 
  continue to coordinate with their national authorities to identify additional products that may  
require special attention by the HSC.  
b) Consider the creation of new subheadings in the HS2027 amendment  to improve and simplify 
the classification of essential medical goods. The Annex to this letter offers some examples 
of possible changes to the HS as identified by Members, with further products to be identified 
by WTO Members in collaboration with their national authorities.  
c) Explore the possibility of issuing WCO Recommendations  on the insertion in national 
statistical nomenclatures of subheadings for monitoring international trade in products 
essential to combat COVID -19.3 While non -binding, these recommendations will contribute 
to the harmonization of the classification across Members and improved data collection on 
these essential goods.  
d) Explore the possibility of creating a mechanism where the WCO Secretariat can hold ad hoc 
consultations  with the HSC to issue, in collaboration with other relevant international 
organizations such as the WTO,  classification guidelines in emergency situations. Such a 
mechanism would allow for a more agile response by the international commu nity to future 
crises.  
The CMA appreciates the opportunity to share these observations with the HSC and its Contracting 
Parties and looks forward to strengthening the collaboration between the two organizations.  
 
 
 
Sincerely  
 
 
Mr. Chakarin Komolsiri  
Chair person  
Committee on Market Access
 
3 See WCO Recommendations related to the Harmonized System: http://www.wcoomd.org/en/about -
us/legal instruments/recommendations/hs_recommendations.aspx .  
  G/MA/406  
 
- 3 - ANNEX  
EXAMPLES OF CHANGES TO THE HARMONIZED SYSTEM ON ESSENTIAL MEDICAL GOODS THAT COULD BE CONSIDERED  
IN THE CONTEXT OF THE HS2027 AMENDMENT  
Note : These examples are without prejudice to the current classification of individual  WTO Members, as well as to the proposals that may be submitted by individual 
WTO Members to the Harmonized System Committee.  
 
Product  Indicative 
classification(s)1 Possible amendment  Comments  
Facemasks and respirators, of a 
kind used for medical, surgical, 
dental or veterinary purposes, and 
their accessories  4818.50  
6307.90  
9020.00  Reorganization to group all types 
under a new heading/subheading, 
or identify them within existing 
subheadings  Facemasks are currently classified in the HS according to their 
constituent material and under residual subheadings that 
group a wide range of other non -medical products. The HS 
could be amended to group all the medical facemasks and 
their accessories under a single heading/subheading, 
irrespective of their mater ial (e.g., paper, textile) and 
whether or not they have filters. If necessary, subdivisions 
could also be established to differentiate by the material as a 
secondary criterium.  
Protective garments of a kind used 
for medical, surgical, dental or 
veterinary  purposes, and their 
accessories (e.g., hospital gowns, 
nets, headcaps and other safety 
headgear, paper shoe covers)  3926.20  
4015.90  
4818.50  
4818.90  
6113.00  
6210.10  
6210.20  
6210.30  
6210.40  
6210.50  
6211.32  
6211.33  
6211.42  
6211.43  
6211.49  
6505.00  
6506.10  
6506.91  Reorganization to group all types 
under a new heading/ subheading, 
or identify them within existing 
subheadings  The garments and accessories used to protect medical 
personnel, sometimes referred to as Personal Protective 
Equipment (PPEs) ar e currently classified in the HS under a 
wide range of chapters, headings and subheadings, and are 
classified together with many other non -medical products.  
The HS could be amended to group all of them under a single 
heading irrespective of their material.  If necessary, 
subdivisions could also be established to differentiate on the 
type of product (e.g., garments, disposable garments, and 
the different types of accessories) and material used as a 
secondary criteria.   
  G/MA/406  
 
- 4 - Product  Indicative 
classification(s)1 Possible amendment  Comments  
Different types of vaccines  3002.41  Disaggregation of the subheading 
(split)  Currently, all vaccines for human use are classified under HS 
subheading 3002.20. This subheading could be further 
subdivided to differentiate COVID -19 vaccines, as well as the 
other main vaccines used for i mmunization around the world.  
Such additional categories could be determined in 
collaboration with the World Health Organization.  
Ambulances and mobile clinics and 
other medical vehicles with 
operating theatre, anaesthetic 
equipment and other surgical 
apparatus  87.03  
8705.90  Reorganization to group them 
under a new heading/subheading, 
or identify them within existing 
subheadings  Ambulances and mobile clinics are not specifically identified 
in the Harmonized System.  
 
1 Based on the following sources: a) the WCO -WHO HS classification reference for COVID -19 medical supplies, second edition; b) Discussions in the context of the 
Committee on Market Access; and c) national breakouts used by some WTO Members.  
 
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