13-1462 JOB/RO/4  18 March 2013 
 
Rules of Origin                        
 
TRANSPOSITION OF THE DRAF T CONSOLIDATED TEXT OF 
NON-PREFERENTIAL RULES OF ORIGIN INTO HS 20121 
 
1. At its meeting of 27 October 2011, the Committee on Rules of Origin ("CRO") agreed to 
initiate the transposition of harmonized non-preferential rules of origin into more recent versions of the HS nomenclature ("transposition exercise").  The WTO Secretariat has been mandated to conduct this work with a view to concluding it as soon as possible.   
 
2. This document contains the outcome of the work carried out by the Secretariat on 
transposing the draft consolidated text of non-pref erential rules of origin (G/RO/W/111/Rev.6) into 
the 2012 version of the HS nomenclature. It builds on the work conducted to transpose the rules 
to the 2002 (JOB/RO/2/Rev.1) and 2007 (JOB/RO/3/Rev.1) versions of the HS nomenclature.  
3. The following should be noted with respect to the draft harmonized rules of origin as 
rectified in this document:   - The Secretariat has carried out, as mandated, the technical, mechanical transposition of 
the draft rules on the basis of the HS correlati on tables which were made available by the 
World Customs Organization (WCO). 
 
 - In Chapters 84-90 and 92, only the rules in  column 3 were transposed. Column 4 can be 
transposed at the final stage of the transposition exercise; that is, when the rules are compiled in a revised Consolidated Text (to be issued as G/RO/W/111/Rev.7). 
 
_______________ 
  
 
                                               
 The Annex to this document is available in English only. 
1 This document has been prepared by the Secretaria t under the Secretariat's own responsibility and is 
without prejudice to the positions of Members or to their rights and obligations under the WTO.   JOB/RO/4 
 
- 2 - 
 
  ANNEX 
1. Heading 01.01 
(a) HS Change 
HS2007 Description HS 2012  Description  Reason for change 
01.01 Live horses, asses, 
mules and hinnies. 01.01 Live horses, asses, 
mules and hinnies. Subdivision of subheading 0101.10 to 
provide separately for horses and asses. Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security. 
0101.10 - Pure-bred breeding 
animals - (deleted)   
   -Horses:   
  0101.21  -- Pure-bred breeding 
animals  
  0101.29  -- Other  
  0101.30  -Asses   
0101.90 - Othe r 0101.90  -Othe r  
 
(b) Technical Rectification 
HS1996 Description Rule 
01.01 Live horses, asses, mules and hinnies   As specified for subheading  
 -Horses:  
0101.11 -- Pure-bred breeding animals [The origin sh all be the country where the animal was born]  
0101.19 --Othe r [The origin shall  be the country where the animal was fattened 
for at least 6 months; otherwise the country where the animal 
was born] 
0101.20 -Asses, mules and hinnies As specified for subheading 0101.19  
 
HS 20022 Description Rule 
01.01 Live horses, asses, mules and 
hinnies  
0101.10 - Pure-bred breeding animals As specified for split subheading  
ex0101.10(a) - - horses [The origin shall be the country where the animal was born] 
ex0101.10(b) - - othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
0101.90 - Other (non pure-bred breeding)  As specified for split subheading  
ex0101.90(a) - - horses [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
ex0101.90(b) - - othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
 
HS 2007 Description Rule 
01.01 Live horses, asses, mules and 
hinnies  
0101.10 - Pure-bred breeding animals As specified for split subheading  
ex0101.10(a) - - horses [The origin shall be the country where the animal was born] 
ex0101.10(b) - - othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
0101.90 - Other (non pure-bred breeding)  As specified for split subheading  
ex0101.90(a) - - horses [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
ex0101.90(b) - - othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
 
HS2012 Description Rule 
01.01 Live horses, asses, mules and hinnies  As specified for subheading  
 -Horses:  
0101.21 -- Pure-bred breeding animals [The origin sh all be the country where the animal was born] 
0101.29 -- Othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
0101.30 -Asses [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
0101.90 -Othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
 
                                               
2 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 3 - 
 
  (c) Comments by the Secretariat 
A technical rectification was necessary as the structure changed from HS 2002/2007 to 
HS2012.   
 2. Heading 01.02 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
01.02 Live bovine animals. 01.02  Live bovine animals.  Subdivision of subheading 
0102.10 to provide separately for cattle and 
buffalo. 
 Amendment adopted as a result of the FAO proposal to enhance the monitoring 
of the global food security. 
0102.10 - Pure-bred breeding animals - (deleted)   
   - C a t t l e :   
  0102.21  -- Pure-bred breeding animals   
  0102.29  -- Other  
   -Buffalo:   
  0102.31  -- Pure-bred breeding animals   
  0102.39  -- Other  
0102.90 - Othe r 0102.90  - Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
01.02 Live bovine animals. As specified for subheading  
0102.10 -Pure-bred breeding 
animals [The origin shall be the country where the animal was born.] 
0102.90 - Othe r [The origin of the bovine animals of a weight of 300kg. or more shall be the country 
where the animal was fattened for at least 8 months to come from a weight of less than 300kg. to a weight of 300 kg. or mo re; otherwise the origin shall be the 
country where the animal was born.] 
 
 
HS2002 Description Rule 
01.02 Live bovine animals. As specified for subheading  
0102.10 -Pure-bred breeding 
animals [The origin shall be the country where the animal was born.] 
0102.90 - Othe r [The origin of the bovine  animals of a weight of 300kg. or more shall be the country 
where the animal was fattened for at least 8 months to come from a weight of less 
than 300kg. to a weight of 300 kg. or mo re; otherwise the origin shall be the 
country where the animal was born.] 
 
HS2007 Description Rule 
01.02 Live bovine animals. As specified for subheading  
0102.10 -Pure-bred breeding 
animals [The origin shall be the country where the animal was born.] 
0102.90 - Othe r [The origin of the bovine animals of a weight of 300kg. o r more shall be the country 
where the animal was fattened for at least 8 months to come from a weight of less 
than 300kg. to a weight of 300 kg. or mo re; otherwise the origin shall be the 
country where the animal was born.] 
 JOB/RO/4 
 
- 4 - 
 
  HS2012 Description Rule 
01.02 Live bovine animals. As specified for subheading  
 -Cattle:  
0102.21 -- Pure-bred breeding 
animals [The origin shall be the country where the animal was born.] 
0102.29 -- Othe r [The origin of the bovine animals of a weight of 300kg. or more shall be the country 
where the animal was fattened for at least 8 months to come from a weight of less 
than 300kg. to a weight of 300 kg. or mo re; otherwise the origin shall be the 
country where the animal was born.] 
 -Buffalo:  
0102.31 -- Pure-bred breeding 
animals [The origin shall be the country where the animal was born.] 
0102.39 -- Othe r [The origin of the bovine animals of a weight of 300kg. or more shall be the country 
where the animal was fattened for at least 8 months to come from a weight of less than 300kg. to a weight of 300 kg. or mo re; otherwise the origin shall be the 
country where the animal was born.] 
0102.90 - Othe r [The origin of the bovine animals of a weight of 300kg. or more shall be the country 
where the animal was fattened for at least 8 months to come from a weight of less 
than 300kg. to a weight of 300 kg. or mo re; otherwise the origin shall be the 
country where the animal was born.] 
 
(c) Comments by the Secretariat 
Technical rectification was necessary as the structure changed from HS2007 to HS2012. 
 
3. Heading 01.05 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
01.05 Live poultry, that is to say, fowls 
of the species Gallus 
domesticus , ducks, geese, 
turkeys and guinea fowls. 01.05  Live poultry, that is to say, 
fowls of the species Gallus 
domesticus , ducks, geese, 
turkeys and guinea fowls. Subdivision of subheading 
0105.19 to provide separately 
for ducks, geese and guinea fowls.   Amendment adopted as a result 
of the FAO proposal to enhance 
the monitoring of the global food security. 
 - Weighing not more than 185g:  -Weighing not more than 
185 g:  
0105.11 -- Fowls of the species Gallus  
domesticus  0105.11  -- Fowls of the species 
Gallus domesticus   
0105.12 -- Turkeys 0105.12  -- Turkeys   
  0105.13  -- Ducks   
  0105.14  -- Geese   
  0105.15  -- Guinea fowls   
0105.19 -- Othe r - (deleted)   
 - Othe r:  -Othe r:  
0105.94 -- Fowls of the species Gallus  
domesticus  0105.94  -- Fowls of the species 
Gallus domesticus   
0105.99 -- Othe r 0105.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
01.05 Live poultry, that is to say, fowls of 
the species Gallus domesticus, ducks, geese, turkeys and Guinea fowls. [ The origin of the goods of this heading of a weight of 185g. or more 
shall be the country where the animal was fattened for at least 2 months to come from a weight of less than 185g. to weight of 185g. 
or more; otherwise the country where the animal was born.] 
 
HS2002 Description Rule 
01.05 Live poultry, that is to say, fowls of the 
species Gallus domesticus , ducks, 
geese, turkeys and guinea fowls. [The origin of the goods of this heading of a weight of 185g. or more 
shall be the country where the animal was fattened for at least 
2 months to come from a weight of less than 185g. to a weight of 185g. 
or more; otherwise the country where the animal was born.] 
 
HS2007 Description Rule 
01.05 Live poultry, that is to say, fowls of the 
species Gallus domesticus , ducks, 
geese, turkeys and guinea fowls. [The origin of the goods of this heading of a weight of 185g. or more 
shall be the country where the animal was fattened for at least 
2 months to come from a weight of less than 185g. to a weight of 185g. or more; otherwise the country where the animal was born.] JOB/RO/4 
 
- 5 - 
 
  HS2012 Description Rule 
01.05 Live poultry, that is to say, fowls of the 
species Gallus domesticus , ducks, 
geese, turkeys and guinea fowls. [The origin of the goods of this heading of a weight of 185g. or more 
shall be the country where the animal was fattened for at least 2 months to come from a weight of less than 185g. to a weight of 185g. or more; otherwise the country wher e the animal was born.] 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
4. Heading 01.06 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
01.06 Other live animals. 01.06  Other live animals.  Expansion of the scope of 
subheading 0106.12 to include seals, sea lions and walruses. 
 
At the same time, creation of new subheadings for certain animals. Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
 - Mammals:  -Mammals:   
0106.11 -- Primates 0106.11  -- Primates   
0106.12 -- Whales, dolphins and 
porpoises (mammals of the 
order Cetacea); manatees 
and dugongs (mammals of 
the order Sirenia) 0106.12  -- Whales, dolphins and porpoises 
(mammals of the order Cetacea); 
manatees and dugongs (mammals 
of the order Sirenia); seals, sea 
lions and walruses (mammals of 
the suborder 
Pinnipedia)  
  0106.13  -- Camels and other camelids 
(Camelidae )  
  0106.14  -- Rabbits and hares   
0106.19 -- Othe r 0106.19  -- Other  
0106.20 - Reptiles (including snakes 
and turtles) 0106.20  -Reptiles (including snakes and 
turtles)  
 - Birds:  -Birds:   
0106.31 -- Birds of prey 0106.31  -- Birds of prey   
0106.32 -- Psittaciformes (including 
parrots, parakeets, macaws and cockatoos) 0106.32
 -- Psittaciformes (including 
parrots, parakeets, macaws and cockatoos)  
  0106.33  -- Ostriches; emus ( Dromaius  
novaehollandiae )  
0106.39 -- Othe r 0106.39  -- Other  
    - Insects:   
  0106.41  -- Bees  
  0106.49  -- Other  
0106.90 - Othe r 0106.90  -Othe r  
 
(b) Technical Rectification 
HS 1996 Description Rule 
01.06 Other live animals As specified for split heading  
ex01.06(a) - Camel [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country shall be the country where the 
animal was born] 
ex01.06(b) - Othe r [The origin shall be the country where the animal was born] 
 JOB/RO/4 
 
- 6 - 
 
  HS 20023 Description Rule 
01.06  Other live animals  As specified for split heading  
ex01.06(a)  
 
 
 
ex01.06(b)  - Camel 
 
 
 
- Other  [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country shall be the country where the 
animal was born] 
 
[The origin shall be the country where the animal was born]  
 
HS 20074 Description Rule 
01.06  Other live animals  As specified for split heading  
ex01.06(a)  
 
 
 
ex01.06(b)  - Camel 
 
 
 
- Other  [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country shall be the country where the 
animal was born] 
 
[The origin shall be the country where the animal was born]  
 
HS 2012 Description Rule 
01.06  Other live animals  As specified for split heading  
ex01.06(a)  
 
 
 
ex01.06(b)  - Camel 
 
 
 
- Other  [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country shall be the country where the 
animal was born] 
 
[The origin shall be the country where the animal was born]  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level. Therefore, no modification is 
needed; the current structure can be maintained. 
5. Heading 02.07 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
02.07 Meat and edible offal, of the 
poultry of heading 01.05, fresh, 
chilled or frozen. 02.07  Meat and edible offal, of the 
poultry of heading 01.05, 
fresh, chilled or frozen. Subdivision of subheading 
0207.3 to provide separately 
for products of ducks, geese and Guinea fowls.   Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
 - Of fowls of the species Gallus  
domesticus :  -Of fowls of the species Gallus  
domesticus:   
0207.11 -- Not cut in pieces, fresh or 
chilled 0207.11  -- Not cut in pieces, fresh or 
chilled  
0207.12 -- Not cut in pieces, frozen 0207.12  -- Not cut in pieces, frozen   
0207.13 -- Cuts and offal, fresh or chilled 0207.13  -- Cuts and offal, fresh or 
chilled  
0207.14 -- Cuts and offal, frozen 0207.14  -- Cuts and offal, frozen   
 - Of turkeys:  -Of turkeys:   
0207.24 -- Not cut in pieces, fresh or 
chilled 0207.24  -- Not cut in pieces, fresh or 
chilled  
0207.25 -- Not cut in pieces, frozen 0207.25  -- Not cut in pieces, frozen   
0207.26 -- Cuts and offal, fresh or chilled 0207.26  -- Cuts and offal, fresh or 
chilled  
0207.27 -- Cuts and offal, frozen 0207.27  -- Cuts and offal, frozen   
 - Of ducks, geese or guinea 
fowls:    
0207.32 -- Not cut in pieces, fresh or 
chilled - (deleted)   
0207.33 -- Not cut in pieces, frozen - (deleted)   
0207.34 -- Fatty livers, fresh o r chilled -  (deleted)   
0207.35 -- Other, fresh or chilled - (deleted)   
0207.36 -- Other, frozen  - (deleted)   
   -Of ducks:   
                                               
3 As per technical rectification in JOB/RO/2.Rev.1. 
 JOB/RO/4 
 
- 7 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  0207.41  -- Not cut in pieces, fresh or 
chilled  
  0207.42  -- Not cut in pieces, frozen   
  0207.43  -- Fatty livers, fresh or chilled   
  0207.44  -- Other, fresh or chilled   
  0207.45  -- Other, frozen   
   -Of geese:   
  0207.51  -- Not cut in pieces, fresh or 
chilled  
  0207.52  -- Not cut in pieces, frozen   
  0207.53  -- Fatty livers, fresh or chilled   
  0207.54  -- Other, fresh  or chilled   
  0207.55  -- Other, frozen   
  0207.60  -Of guinea fowls   
 
(b) Technical Rectification 
HS1996 Description  Rule 
02.07 Meat and edible offal, of the poultry of  heading No. 01.05, fres h, chilled or frozen.  [CC] 
 
 
HS2002 Description  Rule 
02.07 Meat and edible offal, of the poultry of  heading No. 01.05, fres h, chilled or frozen.  [CC] 
 
HS2007 Description  Rule 
02.07 Meat and edible offal, of the poultry of  heading No. 01.05, fres h, chilled or frozen.  [CC] 
 
HS2012 Description  Rule 
02.07 Meat and edible offal, of the poultry of  heading No. 01.05, fres h, chilled or frozen.  [CC] 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
6. Heading 02.08 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
02.08 Other meat and edible meat 
offal, fresh, chilled or frozen. 02.08  Other meat and edible meat offal, 
fresh, chilled or frozen. Expansion of the scope of 
subheading 0208.40 to include 
products of seals, sea lions and walruses.   Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
0208.10 - Of rabbits or hares 0208.10  -Of rabbits or hares   
0208.30 - Of primates 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) 0208.40  -Of whales, dolphins and 
porpoises (mammals of the order 
Cetacea); of manatees and 
dugongs (mammals of the order 
Sirenia); of seals, sea lions and 
walruses (mammals of the 
suborder Pinnipedia)  
0208.50 - Of reptiles (including 
snakes and turtles) 0208.50  -Of reptiles (including snakes and 
turtles)  
  0208.60  -Of camels and other camelids 
(Camelidae )  
0208.90 - Othe r 0208.90  -Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
02.08 Other meat and edible meat o ffal, fresh, chilled or frozen.  CC JOB/RO/4 
 
- 8 - 
 
   
HS20025 Description  Rule 
02.08 Other meat and edible meat o ffal, fresh, chilled or frozen.  CC 
 
HS20076 Description  Rule 
02.08 Other meat and edible meat o ffal, fresh, chilled or frozen.  CC 
 
HS2012 Description  Rule 
02.08 Other meat and edible meat o ffal, fresh, chilled or frozen.  CC 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
7. Heading 02.09 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
02.09 Pig fat, free of lean meat, 
and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, 
frozen, salted, in brine, dried or smoked. 02.09
 Pig fat, free of lean meat, 
and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, 
frozen, salted, in brine, dried or smoked. Heading 02.09 has been subdivided to 
provide separately for products of pigs.  
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  0209.10  -Of pigs   
  0209.90  -Othe r  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. As specified for split headings 
ex02.09(a) - Dried [CTHS]  
ex02.09(b) - Othe r [CC] 
 
 
HS 2002 Description  Rule 
02.09 Pig fat, free of lean meat, and poultry fat, not rendered  or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. As specified for split headings 
ex02.09(a) - Dried [CTHS]  
ex02.09(b) - Othe r [CC] 
 
HS 2007 Description  Rule 
02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. As specified for split headings 
ex02.09(a) - Dried [CTHS]  
ex02.09(b) - Othe r [CC] 
 
HS 2012 Description  Rule 
02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. As specified for split headings 
ex02.09(a) - Dried [CTHS]  
ex02.09(b) - Othe r [CC] 
 
                                               
5 As per technical rectification in JOB/RO/2.Rev.1. 
6 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 9 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
8. Heading 02.10 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
02.10 Meat and edible meat offal, 
salted, in brine, dried or smoked; edible flours and 
meals of meat or meat offal. 02.10
 Meat and edible meat offal, 
salted, in brine, dried or smoked; edible flours and 
meals of meat or meat offal. Expansion of the scope of 
subheading 0210.92 to include products of seals, sea lions and 
walruses. 
 Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food 
security. 
 - Meat of swine:   -Meat of swine:   
0210.11 -- Hams, shoulders and cuts 
thereof, with bone in 0210.11  -- Hams, shoulders and cuts 
thereof, with bone in  
0210.12 -- Bellies (streaky) and cuts 
thereof 0210.12  -- Bellies (streaky) and cuts 
thereof  
0210.19 -- Othe r 0210.19  -- Other  
0210.20 - Meat of bovine animals 0210.20  -Meat of bovine animals   
 - Other, including edible 
flours and meals of meat or 
meat offal:  -Other, including edible flours 
and meals of meat or meat 
offal:  
0210.91 -- Of primates 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) 0210.92
 -- Of whales, dolphins and 
porpoises (mammals of the 
order Cetacea); of manatees 
and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)  
0210.93 -- Of reptiles (including 
snakes and turtles) 0210.93  -- Of reptiles (including snakes 
and turtles)  
0210.99 -- Othe r 0210.99  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
02.10 Meat and edible meat offal, salted, in brine, dried or 
smoked; edible flours and meals of meat or meat offal As specified for split headings 
 
ex02.10(a) - Meat and edible offal, dried [CTHS]  
ex02.10(b) - Edible flours of meat or meat offal  CTHS except from split heading ex02.10(c)  
ex02.10(c) - Edible meals of meat or meat offal  CTHS except from split heading ex02.10(b)  
ex02.10(d) - Othe r [CC]  
 
 
HS 20027 Description  Rule 
02.10 Meat and edible meat offal, salted, in brine, dried or 
smoked; edible flours and meals of meat or meat offal As specified for split headings 
 
ex02.10(a) - Meat and edible offal, dried [CTHS]  
ex02.10(b) - Edible flours of meat or meat offal  CTHS except from split heading ex02.10(c)  
ex02.10(c) - Edible meals of meat or meat offal  CTHS except from split heading ex02.10(b)  
ex02.10(d) - Othe r [CC]  
 
HS 2007 Description  Rule 
02.10 
 Meat and edible meat offal, salted, in brine, dried or 
smoked; edible flours and meals of meat or meat offal As specified for split headings 
 
ex02.10(a) - Meat and edible offal, dried [CTHS]  
ex02.10(b) - Edible flours  of meat or meat offal  CTHS except from split heading ex02.10(c)  
ex02.10(c) - Edible meals of meat or meat offal  CTHS except from split heading ex02.10(b)  
ex02.10(d) - Othe r [CC]  
 
 
                                               
7 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 10 - 
 
  HS 2012 Description  Rule 
02.10 
 Meat and edible meat offal, salted, in brine, dried or 
smoked; edible flours and meals of meat or meat offal As specified for split headings 
 
ex02.10(a) - Meat and edible offal, dried [CTHS]  
ex02.10(b) - Edible flours of meat or meat offal  CTHS except from split heading ex02.10(c)  
ex02.10(c) - Edible meals of meat or meat offal  CTHS except from split heading ex02.10(b)  
ex02.10(d) - Othe r [CC]  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level. The current structure can, 
therefore, be maintained. 
9. Heading 03.01 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
03.01 Live fish. 03.01  Live fish.  Subdivision of subheading 0301.10 
to provide separately for fresh 
water fish.  At the same time, expansion of the scope of subheading 0301.94 
to cover one more species of tuna. 
 
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food 
security. 
0301.10 - Ornamental fish   -Ornamental fish:   
  0301.11  -- Freshwate r  
  0301.19  -- Other  
 - Other live fish:   -Other live fish:   
0301.91 -- Trout ( Salmo trutta,  
Oncorhynchus mykiss, 
Oncorhynchus clarki, 
Oncorhynchus aguabonita, 
Oncorhynchus gilae, 
Oncorhynchus apache  and 
Oncorhynchus chrysogaster ) 0301.91  -- Trout ( Salmo trutta,  
Oncorhynchus mykiss, 
Oncorhynchus clarki, 
Oncorhynchus aguabonita, 
Oncorhynchus gilae, 
Oncorhynchus 
apache and Oncorhynchus 
chrysogaster )  
0301.92 -- Eels ( Anguilla spp. ) 0301.92  -- Eels ( Anguilla spp. )  
0301.93 -- Carp 0301.93  -- Carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon 
idellus , Hypophthalmichthys 
spp., Cirrhinus spp ., 
Mylopharyngodon piceus )  
0301.94 -- Bluefin tunas ( Thunnus  
thynnus ) 0301.94  -- Atlantic and Pacific bluefin 
tunas ( Thunnus thynnus , 
Thunnus orientalis )  
0301.95 -- Southern bluefin tunas 
(Thunnus maccoyii ) 0301.95  -- Southern bluefin tunas 
(Thunnus maccoyii )  
0301.99 -- Othe r 0301.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
03.01 Live fish. The origin shall be the country where the fish of this heading has been captured; or if 
farmed, the country where the fish has been rais ed from egg or fry (including fingerling). 
 
 
HS2002 Description Rule 
03.01 Live fish. The origin shall be the country where the fish of this heading has been captured; or if 
farmed, the country where the fish has been rais ed from egg or fry (including fingerling). 
 JOB/RO/4 
 
- 11 - 
 
  HS 20078 Description Rule 
03.01 Live fish. The origin shall be the country where the fish of this heading has been captured; or if 
farmed, the country where the fish has been rais ed from egg or fry (including fingerling). 
 
HS 2012 Description Rule 
03.01 Live fish. The origin shall be the country where the fish of this heading has been captured; or if 
farmed, the country where the fish has been rais ed from egg or fry (including fingerling). 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
10. Heading 03.02 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
03.02 Fish, fresh or chilled, excluding 
fish fillets and other fish meat 
of heading 03.04. 03.02  Fish, fresh or chilled, excluding 
fish fillets and other fish meat of 
heading 03.04. Subdivision of subheading 
0302.12 to provide 
separately for different 
groups of salmon.  Creation of new subheading 0302.24 for turbots. 
 - Salmonidae, excluding livers 
and roes:  - Salmonidae, excluding livers and 
roes: Expansion of the scope of 
subheading 0302.35 to cover 
one more species of tuna.  
0302.11 -- Trout ( Salmo trutta,  
Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache  and 
Oncorhynchus chrysogaster ) 0302.11
 -- Trout ( Salmo trutta,  
Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster ) Restructuring of subheadings 
0302.40 to 0302.70 to 
provide separately for a larger number of species.   Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
0302.12 -- Pacific salmon 
(Oncorhynchus nerka, 
Oncorhynchus gorbuscha, 
Oncorhynchus keta, 
Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, 
Oncorhynchus masou  and 
Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) 
and Danube salmon ( Hucho 
hucho ) - (deleted)   
  0302.13  -- Pacific salmon ( Oncorhynchus  
nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus 
tschawytscha , 
Oncorhynchus kisutch , 
Oncorhynchus masou and 
Oncorhynchus rhodurus )  
  0302.14  -- Atlantic salmon ( Salmo sala r) 
and Danube salmon ( Hucho 
hucho )  
0302.19 -- Othe r 0302.19  -- Other  
 - Flat fish ( Pleuronectidae,  
Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae  and 
Citharidae ), excluding livers 
and roes:  - Flat fish ( Pleuronectidae,  
Bothidae, Cynoglossidae, Soleidae, 
Scophthalmidae and Citharidae ), 
excluding livers and roes:  
 
0302.21 -- Halibut ( Reinhardtius  
hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus 
stenolepis ) 0302.21  -- Halibut ( Reinhardtius  
hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus 
stenolepis )  
0302.22 -- Plaice ( Pleuronectes  
platessa ) 0302.22  -- Plaice ( Pleuronectes platessa )  
0302.23 -- Sole ( Solea spp. ) 0302.23  -- Sole ( Solea spp. )  
                                               
8 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 12 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  0302.24  -- Turbots ( Psetta maxima )  
0302.29 -- Othe r 0302.29  -- Other  
 - Tunas (of the genus 
Thunnus ), skipjack or stripe-
bellied bonito ( Euthynnus 
(Katsuwonus)  pelamis ), 
excluding livers and roes:  -Tunas (of the genus Thunnus ), 
skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) 
pelamis ), excluding livers and 
roes:  
 
0302.31 -- Albacore or longfinned tunas 
(Thunnus alalunga ) 0302.31  -- Albacore or longfinned tunas 
(Thunnus alalunga )  
0302.32 -- Yellowfin tunas ( Thunnus  
albacares ) 0302.32  -- Yellowfin tunas ( Thunnus  
albacares )  
0302.33 -- Skipjack or stripe-bellied 
bonito 0302.33  -- Skipjack or stripe-bellied bonito   
0302.34 -- Bigeye tunas ( Thunnus  
obesus ) 0302.34  -- Bigeye tunas ( Thunnus obesus )  
0302.35 -- Bluefin tunas ( Thunnus  
thynnus ) 0302.35  -- Atlantic and Pacific bluefin tunas 
(Thunnus thynnus , Thunnus 
orientalis )  
0302.36 -- Southern bluefin tunas 
(Thunnus maccoyii ) 0302.36  -- Southern bluefin tunas 
(Thunnus maccoyii )  
0302.39 -- Othe r 0302.39  -- Other  
0302.40 - Herrings (Clupea  harengus,  
Clupea pallasii ), excluding 
livers and roes  -Herrings ( Clupea harengus , 
Clupea pallasii ), anchovies 
(Engraulis spp. ), sardines ( Sardina 
pilchardus , Sardinops spp. ), 
sardinella ( Sardinella spp. ), 
brisling or sprats ( Sprattus 
sprattus ), mackerel ( Scomber 
scombrus , Scomber australasicus , 
Scomber japonicus ), jack and 
horse mackerel ( Trachurus spp. ), 
cobia ( Rachycentron canadum ) 
and swordfish ( Xiphias gladius ), 
excluding livers and roes:  
 
  0302.41  -- Herrings ( Clupea harengus , 
Clupea pallasii )  
  0302.42  -- Anchovies ( Engraulis  spp.)  
  0302.43  -- Sardines ( Sardina pilchardus , 
Sardinops spp .), sardinella 
(Sardinella spp .), brisling or sprats 
(Sprattus sprattus )  
  0302.44  -- Mackerel ( Scomber scombrus , 
Scomber australasicus , Scomber 
japonicus )  
  0302.45  -- Jack and horse mackerel 
(Trachurus spp .)  
  0302.46  -- Cobia ( Rachycentron canadum )  
  0302.47  -- Swordfish ( Xiphias   gladius )  
0302.50 - Cod (Gadus  morhua, Gadus  
ogac, Gadus macrocephalus ), 
excluding livers and roes  - Fish of the families 
Bregmacerotidae , Euclichthyidae , 
Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae , excluding livers 
and roes:  
  0302.51  -- Cod ( Gadus morhua , Gadus  
ogac, Gadus macrocephalus )  
  0302.52  -- Haddock ( Melanogrammus  
aeglefinus )  
  0302.53  -- Coalfish (Pollachius virens)   
  0302.54  -- Hake (Merluccius spp., 
Urophycis spp.)  
  0302.55  -- Alaska Pollack ( Theragra  
chalcogramma )  
  0302.56  -- Blue whitings ( Micromesistius  
poutassou , Micromesistius 
australis )  
  0302.59  -- Other  
 - Other fish, excluding livers 
and roes:    
0302.61 -- Sardines ( Sardina  
pilchardus, Sardinops spp. ), 
sardinella ( Sardinella spp. ), 
brisling or sprats ( Sprattus 
sprattus ) - (deleted)   
0302.62 -- Haddock ( Melanogrammus   
aeglefinus ) - (deleted)   
0302.63 -- Coalfish ( Pollachius virens ) - (deleted)   JOB/RO/4 
 
- 13 - 
 
  HS2007 Description HS2012  Description  Reason for change  
0302.64 -- Mackerel ( Scomber  
scombrus, Scomber 
australasicus, Scomber 
japonicus ) - (deleted)   
0302.65 -- Dogfish and other sharks - (deleted)   
0302.66 -- Eels ( Anguilla spp. ) - (deleted)   
0302.67 -- Swordfish ( Xiphias gladius ) - (deleted)   
0302.68 -- Toothfish ( Dissostichus  
spp.) - (deleted)   
0302.69 -- Othe r - (deleted)   
0302.70 - Livers and roes   -Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., 
Clarias spp ., Ictalurus spp .), carp 
(Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon 
idellus , Hypophthalmichthys spp ., 
Cirrhinus spp ., Mylopharyngodon 
piceus ), eels ( Anguilla spp .), 
Nile perch ( Lates niloticus ) and 
snakeheads ( Channa spp. ), 
excluding livers and roes:  
  0302.71  -- Tilapias ( Oreochromis spp .)  
  0302.72  -- Catfish ( Pangasius spp ., Silurus  
spp., Clarias spp ., Ictalurus spp .)  
  0302.73  -- Carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon 
idellus , Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus )  
  0302.74  -- Eels ( Anguilla spp .)  
  0302.79  -- Other  
   -Other fish, excluding livers and 
roes:  
  0302.81  -- Dogfish and other sharks   
  0302.82  -- Rays and skates ( Rajidae )  
  0302.83  -- Toothfish ( Dissostichus spp .)  
  0302.84  -- Seabass ( Dicentrarchus spp .)  
  0302.85  -- Seabream ( Sparidae )  
  0302.89  -- Other  
  0302.90  -Livers and roes   
 
(b) Technical Rectification 
HS1996 Description Rule 
03.02 Fish, fresh or chilled, excluding fish fillets 
and other fish meat of heading No. 03.04. The origin shall be the country where the fish of this heading has 
been captured; or if farmed, the country where the fish has 
been raised from egg or fry (including fingerling). 
 
 
HS20029 Description Rule 
03.02 Fish, fresh or chilled excluding fish fillets 
and other fish meat of heading No. 03.04 The origin shall be the country where the fish of this heading 
has been captured; or if farmed the country of where the fish has been raised from egg or fry (including fingerling 
 
HS200710 Description Rule 
03.02 Fish, fresh or chilled excluding fish fillets 
and other fish meat of heading No. 03.04 The origin shall be the country where the fish of this heading 
has been captured; or if farmed, the country of where the fish has been raised from egg or fry (including fingerling). 
 
HS2012 Description Rule 
03.02 Fish, fresh or chilled excluding fish fillets 
and other fish meat of heading No. 03.04 The origin shall be the country where the fish of this heading 
has been captured; or if farmed, the country of where the fish has been raised from egg or fry (including fingerling). 
 
                                               
9 As per technical rectification in JOB/RO/2.Rev.1. 
10 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 14 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
11. Heading 03.03 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
03.03 Fish, frozen, excluding fish fillets 
and other fish meat of heading 03.04. 03.03
 Fish, frozen, excluding fish 
fillets and other fish meat of heading 03.04.  
 - Pacific salmon ( Oncorhynchus  
nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, 
Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, 
Oncorhynchus masou  and 
Oncorhynchus rhodurus ), 
excluding livers and roes:  - Salmonidae, excluding livers 
and roes: Restructuring of subheadings 
0303.1 to 0303.29 to provide 
separately for a larger number 
of species. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security. 
0303.11 -- Sockeye salmon (red salmon) 
(Oncorhynchus nerka ) 0303.11  -- Sockeye salmon (red 
salmon) ( Oncorhynchus 
nerka )  
  0303.12  -- Other Pacific salmon 
(Oncorhynchus gorbuscha , 
Oncorhynchus keta , 
Oncorhynchus tschawytscha , 
Oncorhynchus kisutch , 
Oncorhynchus masou and 
Oncorhynchus rhodurus )  
  0303.13  -- Atlantic salmon ( Salmo  
salar) and Danube salmon 
(Hucho hucho )  
  0303.14  -- Trout ( Salmo trutta , 
Oncorhynchus mykiss , 
Oncorhynchus clarki , 
Oncorhynchus aguabonita , 
Oncorhynchus gilae , 
Oncorhynchus apache and 
Oncorhynchus chrysogaster )  
0303.19 -- Othe r 0303.19  -- Other  
 - Other salmonidae, excluding 
livers and roes:  -Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., 
Silurus spp ., Clarias spp ., 
Ictalurus spp .), carp ( Cyprinus 
carpio , Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), 
eels ( Anguilla spp .), Nile perch 
(Lates niloticus ) and 
snakeheads ( Channa spp. ), 
excluding livers and roes:  
0303.21 -- Trout ( Salmo trutta,  
Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache  and 
Oncorhynchus chrysogaster ) -
 (deleted)   
0303.22 -- Atlantic salmon ( Salmo sala r) 
and Danube salmon ( Hucho 
hucho ) - (deleted)   
  0303.23  -- Tilapias ( Oreochromis spp .)  
  0303.24  -- Catfish ( Pangasius spp ., 
Silurus spp ., Clarias spp ., 
Ictalurus spp .)  
  0303.25  -- Carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , Hypophthalmichthys 
spp., Cirrhinus spp ., 
Mylopharyngodon piceus )  JOB/RO/4 
 
- 15 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  0303.26  -- Eels ( Anguilla spp .)  
0303.29 -- Othe r 0303.29  -- Other  
 - Flat fish ( Pleuronectidae,  
Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae  and 
Citharidae ), excluding livers and 
roes:  - Flat fish ( Pleuronec tidae, 
Bothidae, Cynoglossidae, 
Soleidae, 
Scophthalmidae and 
Citharidae ), excluding livers 
and roes: Creation of new subheading 
0303.34 for turbots. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security. 
0303.31 -- Halibut ( Reinhardtius  
hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus stenolepis ) 0303.31
 -- Halibut ( Reinhardtius  
hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus stenolepis )  
0303.32 -- Plaice ( Pleuronectes platessa ) 0303.32  -- Plaice ( Pleuronectes  
platessa )  
0303.33 -- Sole ( Solea spp. ) 0303.33  -- Sole ( Solea spp. )  
  0303.34  -- Turbots ( Psetta maxima )  
0303.39 -- Othe r 0303.39  -- Other  
 - Tunas (of the genus Thunnus ), 
skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) 
pelamis ), excluding livers and 
roes:  -Tunas (of the genus 
Thunnus ), skipjack or stripe-
bellied bonito ( Euthynnus 
(Katsuwonus) pelamis ), 
excluding livers and roes: Expansion of the scope of 
subheading 0303.45 to cover 
one more species of tuna. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security. 
0303.41 -- Albacore or longfinned tunas 
(Thunnus alalunga ) 0303.41  -- Albacore or longfinned 
tunas ( Thunnus alalunga )  
0303.42 -- Yellowfin tunas ( Thunnus  
albacares ) 0303.42  -- Yellowfin tunas ( Thunnus  
albacares )  
0303.43 -- Skipjack or strip-bellied 
bonito 0303.43  -- Skipjack or strip-bellied 
bonito  
0303.44 -- Bigeye tunas ( Thunnus  
obesus ) 0303.44  -- Bigeye tunas ( Thunnus  
obesus )  
0303.45 -- Bluefin tunas ( Thunnus  
thynnus ) 0303.45  -- Atlantic and Pacific bluefin 
tunas ( Thunnus thynnus , 
Thunnus orientalis )  
0303.46 -- Southern bluefin tunas 
(Thunnus maccoyii ) 0303.46  -- Southern bluefin tunas 
(Thunnus maccoyii )  
0303.49 -- Othe r 0303.49  -- Other  
 - Herrings ( Clupea harengus,  
Clupea pallasii ) and cod ( Gadus 
morhua, Gadus ogac, Gadus 
macrocephalus ), excluding livers 
and roes:  -Herrings ( Clupea harengus , 
Clupea pallasii ), sardines 
(Sardina pilchardus , Sardinops 
spp.), sardinella ( Sardinella 
spp.), brisling 
or sprats ( Sprattus sprattus ), 
mackerel ( Scomber scombrus , 
Scomber australasicus , 
Scomber japonicus ), jack and 
horse mackerel ( Trachurus 
spp.), cobia ( Rachycentron 
canadum ) and swordfish 
(Xiphias gladius ), excluding 
livers and roes: Restructuring of subheading 
0303.5 to 0303.80 to provide 
separately for a larger number 
of species. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security. 
0303.51 -- Herrings ( Clupea harengus,  
Clupea pallasii ) 0303.51  -- Herrings ( Clupea harengus , 
Clupea pallasii )  
0303.52 -- Cod ( Gadus morhua, Gadus  
ogac, Gadus macrocephalus ) - (deleted)   
  0303.53  -- Sardines ( Sardina  
pilchardus , Sardinops spp .), 
sardinella ( Sardinella spp .), 
brisling or sprats ( Sprattus 
sprattus )  
  0303.54  -- Mackerel ( Scomber  
scombrus , Scomber 
australasicus , Scomber 
japonicus )  
  0303.55  -- Jack and horse mackerel 
(Trachurus spp .)  
  0303.56  -- Cobia ( Rachycentron  
canadum )  
  0303.57  -- Swordfish ( Xiphias gladius )  
 - Swordfish ( Xiphias gladius ) 
and toothfish ( Dissostichus 
spp.), excluding livers and roes:  - Fish of the families 
Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae , excluding 
livers and roes:  JOB/RO/4 
 
- 16 - 
 
  HS2007 Description HS2012  Description  Reason for change  
0303.61 -- Swordfish ( Xiphias gladius ) -  (deleted)   
0303.62 -- Toothfish ( Dissostichus spp. ) - (deleted)   
  0303.63  -- Cod ( Gadus morhua , Gadus  
ogac, Gadus macrocephalus )  
  0303.64  -- Haddock ( Melanogrammus  
aeglefinus )  
  0303.65  -- Coalfish ( Pollachius virens )  
  0303.66  -- Hake ( Merluccius spp ., 
Urophycis spp .)  
  0303.67  -- Alaska Pollack ( Theragra  
chalcogramma )  
  0303.68  -- Blue whitings 
(Micromesistius poutassou , 
Micromesistius 
australis )  
  0303.69  -- Other  
 - Other fish, excluding livers and 
roes:    
0303.71 -- Sardines ( Sardina pilchardus,  
Sardinops spp. ), sardinella 
(Sardinella spp. ), brisling or 
sprats ( Sprattus sprattus ) - (deleted)   
0303.72 -- Haddock ( Melanogrammus  
aeglefinus ) - (deleted)   
0303.73 -- Coalfish ( Pollachius virens ) -  (deleted)   
0303.74 -- Mackerel ( Scomber scombrus,  
Scomber australasicus, Scomber 
japonicus ) - (deleted)   
0303.75 -- Dogfish and other sharks -  (deleted)   
0303.76 -- Eels ( Anguilla spp. ) - (deleted)   
0303.77 -- Sea bass ( Dicentrarchus  
labrax, Dicentrarchus punctatus ) - (deleted)   
0303.78 -- Hake ( Merluccius spp.,  
Urophycis spp. ) - (deleted)   
0303.79 -- Othe r -    
0303.80 - Livers and roes   -Other fish, excluding livers 
and roes:  
  0303.81  -- Dogfish and other sharks   
  0303.82  -- Rays and skates ( Rajidae )  
  0303.83  -- Toothfish ( Dissostichus  
spp.)  
  0303.84  -- Seabass ( Dicentrarchus  
spp.)  
  0303.89  -- Other  
  0303.90  -Livers and roes   
 
(b) Technical Rectification 
HS1996 Description Rule 
03.03 Fish, frozen, excluding fish fillets and other 
fish meat of heading No. 03.04. The origin shall be the country where the fish of this heading has 
been captured; or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling). 
 
 
HS2002 Description Rule 
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04. The origin shall be the country where the fish of this heading has 
been captured; or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling). 
 
HS2007 Description Rule 
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04. The origin shall be the country where the fish of this heading has 
been captured; or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling). 
 
HS2012 Description Rule 
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04. The origin shall be the country where the fish of this heading has 
been captured; or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling). 
 JOB/RO/4 
 
- 17 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level. Therefore, no modification is 
needed; the rule can be transposed directly. 
12. Heading 03.04 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
03.04 Fish fillets and other fish 
meat (whether or not minced), fresh, chilled or 
frozen. 03.04
 Fish fillets and other fish meat 
(whether or not minced), fresh, chilled or frozen.  
 - Fresh or chilled:     
0304.11 -- Swordfish ( Xiphias  
gladius ) - (deleted)   
0304.12 -- Toothfish ( Dissostichus  
spp.)   - (deleted)   
0304.19 -- Othe r - (deleted)   
 - Frozen fillets:    
0304.21 -- Swordfish ( Xiphias  
gladius ) - (deleted)   
0304.22 -- Toothfish ( Dissostichus  
spp.) - (deleted)   
0304.29 -- Othe r - (deleted)   
   - Fresh or chilled fillets of tilapias 
(Oreochromis spp .), catfish 
(Pangasius spp ., Silurus spp ., 
Clarias spp ., Ictalurus spp .), carp 
(Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon 
idellus , Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch ( Lates 
niloticus ) and snakeheads 
(Channa spp. ): Restructuring of subheadings 
0304.1 to 0304.29 to provide 
separately for a larger number 
of species. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security. 
  0304.31  -- Tilapias ( Oreochromis spp .)  
  0304.32  -- Catfish ( Pangasius spp ., Silurus  
spp., Clarias spp ., Ictalurus spp .)  
  0304.33  -- Nile Perch ( Lates niloticus )  
  0304.39  -- Other  
   -  Fresh or chilled fillets of other 
fish:  
  0304.41  -- Pacific salmon ( Oncorhynchus  
nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus 
tschawytscha , 
Oncorhynchus kisutch , 
Oncorhynchus masou and 
Oncorhynchus rhodurus ), Atlantic 
salmon ( Salmo salar ) and Danube 
salmon ( Huchohucho )  
  0304.42  -- Trout ( Salmo trutta , 
Oncorhynchus mykiss , 
Oncorhynchus clarki , 
Oncorhynchus aguabonita , 
Oncorhynchus gilae , 
Oncorhynchus apache and 
Oncorhynchus chrysogaster )  
  0304.43  -- Flat fish ( Pleuronectidae , 
Bothidae , Cynoglossidae , 
Soleidae , Scophthalmidae and 
Citharidae )  
  0304.44  -- Fish of the families 
Bregmacerotidae , Euclichthyidae , 
Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae   
  0304.45  -- Swordfish ( Xiphias gladius )  
  0304.46  -- Toothfish ( Dissostichus spp .)  
  0304.49  -- Other  
   -Other, fresh or chilled:   JOB/RO/4 
 
- 18 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  0304.51  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus spp .), 
carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon 
idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., Mylopharyngodon 
piceus ), eels ( Anguilla spp .), Nile 
perch ( Lates niloticus ) and 
snakeheads ( Channa spp. )  
  0304.52  -- Salmonidae   
  0304.53  -- Fish of the families 
Bregmacerotidae , Euclichthyidae , 
Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae   
  0304.54  -- Swordfish ( Xiphias gladius )  
  0304.55  -- Toothfish ( Dissostichus spp. )  
  0304.59  -- Other  
   - Frozen fillets of tilapias 
(Oreochromis spp .), catfish 
(Pangasius spp ., Silurus spp ., 
Clarias spp ., Ictalurus spp .), carp 
(Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon 
idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., Mylopharyngodon 
piceus ), eels ( Anguilla spp .), Nile 
perch ( Lates niloticus ) and 
snakeheads ( Channa spp. ):  
  0304.61  -- Tilapias ( Oreochromis spp .)  
  0304.62  -- Catfish ( Pangasius spp ., Silurus  
spp., Clarias spp ., Ictalurus spp .)  
  0304.63  -- Nile Perch ( Lates niloticus )  
  0304.69  -- Other  
   -  Frozen fillets of fish of the 
families Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae:   
  0304.71  -- Cod ( Gadus morhua , Gadus  
ogac, Gadus macrocephalus )  
  0304.72  -- Haddock ( Melanogrammus  
aeglefinus )  
  0304.73  -- Coalfish ( Pollachius virens )  
  0304.74  -- Hake ( Merluccius spp ., 
Urophycis spp .)  
  0304.75  -- Alaska Pollack ( Theragra  
chalcogramma )  
  0304.79  -- Other  
   - Frozen fillets of other fish:   
  0304.81  -- Pacific salmon ( Oncorhynchus  
nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus 
tschawytscha , 
Oncorhynchus kisutch , 
Oncorhynchus masou and 
Oncorhynchus rhodurus ), Atlantic 
salmon ( Salmo salar ) and Danube 
salmon ( Huchohucho )  
  0304.82  -- Trout ( Salmo trutta , 
Oncorhynchus mykiss , 
Oncorhynchus clarki , 
Oncorhynchus aguabonita , 
Oncorhynchus gilae , 
Oncorhynchus apache and 
Oncorhynchus chrysogaster )  
  0304.83  -- Flat fish ( Pleuronectidae , 
Bothidae , Cynoglossidae , 
Soleidae , Scophthalmidae and 
Citharidae )  
  0304.84  -- Swordfish ( Xiphias gladius )  
  0304.85  -- Toothfish ( Dissostichus spp .)  
  0304.86  -- Herrings ( Clupea harengus , 
Clupea pallasii )  JOB/RO/4 
 
- 19 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  0304.87  -- Tunas (of the genus Thunnus ), 
skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus ) 
pelamis )  
  0304.89  -- Other  
 - Othe r:  -Other, frozen:   
0304.91 -- Swordfish ( Xiphias  
gladius ) 0304.91  -- Swordfish ( Xiphias gladius )  
0304.92 -- Toothfish ( Dissostichus  
spp.) 0304.92  -- Toothfish ( Dissostichus spp. )  
  0304.93  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus spp .), 
carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon 
idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., Mylopharyngodon 
piceus ), eels ( Anguilla spp .), Nile 
perch ( Lates niloticus ) and 
snakeheads ( Channa spp. ) Creation of new subheadings 
0304.93 to 0304.95 for certain 
species of fish. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security. 
  0304.94  -- Alaska Pollack ( Theragra  
chalcogramma )  
  0304.95  -- Fish of the families 
Bregmacerotidae , Euclichthyidae , 
Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae, other than 
Alaska Pollack ( Theragra 
chalcogramma )  
0304.99 -- Othe r 0304.99  -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
03.04 Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen. As specified for split headings  
ex03.04(a) - Fish surimi  [CTHS]  
ex03.04(b) - Othe r [The origin shall be the country where the fish has been captured; 
or if farmed, the country where th e fish has been raised from egg 
or fry (including fingerling).] 
 
 
HS 2002 Description Rule 
03.04 Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen. As specified for split headings  
ex03.04(a) - Fish surimi  [CTHS]  
ex03.04(b) - Othe r [The origin shall be the country where the fish has been captured; 
or if farmed, the country where th e fish has been raised from egg 
or fry (including fingerling).] 
 
HS 200711 Description Rule 
03.04 Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen. As specified for split headings  
ex03.04(a) - Fish surimi  [CTHS]  
ex03.04(b) - Othe r [The origin shall be the country where the fish has been captured; 
or if farmed, the country where th e fish has been raised from egg 
or fry (including fingerling).] 
 
HS 2012 Description Rule 
03.04 Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen. As specified for split headings  
ex03.04(a) - Fish surimi  [CTHS]  
ex03.04(b) - Othe r [The origin shall be the country where the fish has been captured; 
or if farmed, the country where th e fish has been raised from egg 
or fry (including fingerling).] 
 
                                               
11 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 20 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
13. Heading 03.05 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
03.05 Fish, dried, salted or in brine; 
smoked fish, whether or not cooked before or during the 
smoking process; flours, meals 
and pellets of fish, fit for human consumption. 03.05
 Fish, dried, salted or in brine; 
smoked fish, whether or not cooked before or during the 
smoking process; flours, meals 
and pellets of fish, fit for human consumption.  
0305.10 - Flours, meals and pellets of 
fish, fit for human consumption 0305.10  - Flours, meals and pellets of 
fish, fit for human consumption  
0305.20 - Livers and roes of fish, dried, 
smoked, salted or in brine 0305.20  -Livers and roes of fish, dried, 
smoked, salted or in brine  
0305.30 - Fish fillets, dried, salted or in 
brine, but not smoked  - Fish fillets, dried, salted or in 
brine, but not smoked:  
  0305.31  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus 
spp.), carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates niloticus ) and 
snakeheads ( Channa spp. ) Subdivision of subheading 
0305.30 to provide separately 
for products of certain species of fish.  Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
  0305.32  -- Fish of the families 
Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae   
  0305.39  -- Other  
 - Smoked fish, including fillets:  - Smoked fish, including fillets, 
other than edible fish offal:  
0305.41 -- Pacific salmon ( Oncorhynchus  
nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, 
Oncorhynchus masou  and 
Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) 
and Danube salmon ( Hucho 
hucho ) 0305.41
 -- Pacific salmon 
(Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) 
and Danube salmon (Huchohucho ) Transfer of edible fish offal to 
subheading 0305.7  Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
0305.42 -- Herrings ( Clupea harengus,  
Clupea pallasii ) 0305.42  -- Herrings ( Clupea harengus,  
Clupea pallasii )  
  0305.43  -- Trout ( Salmo trutta , 
Oncorhynchus mykiss , 
Oncorhynchus clarki , Oncorhynchus 
aguabonita , Oncorhynchus 
gilae, Oncorhynchus apache 
and Oncorhynchus 
chrysogaster )  
  0305.44  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus 
spp.), carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates niloticus ) and 
snakeheads ( Channa spp. ) Creation of new subheadings 
0305.43 to 0305.44 for certain 
species of fish. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security. JOB/RO/4 
 
- 21 - 
 
  HS2007 Description HS2012  Description  Reason for change  
0305.49 -- Othe r 0305.49  -- Other  
 - Dried fish, whether or not 
salted but not smoked:  -Dried fish, other than edible 
fish offal, whether or not salted 
but not smoked:  
0305.51 -- Cod ( Gadus morhua, Gadus  
ogac, Gadus macrocephalus ) 0305.51  -- Cod ( Gadus morhua, Gadus  
ogac, Gadus macrocephalus )  
0305.59 -- Othe r 0305.59  -- Other  
 - Fish, salted but not dried or 
smoked and fish in brine:  - Fish, salted but not dried or 
smoked and fish in brine, other 
than edible fish offal:  
0305.61 -- Herrings ( Clupea harengus,  
Clupea pallasii ) 0305.61  -- Herrings ( Clupea harengus,  
Clupea pallasii )  
0305.62 -- Cod ( Gadus morhua, Gadus  
ogac, Gadus macrocephalus ) 0305.62  -- Cod ( Gadus morhua, Gadus  
ogac, Gadus macrocephalus )  
0305.63 -- Anchovies ( Engraulis spp. ) 0305.63  -- Anchovies ( Engraulis spp. )  
  0305.64  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus 
spp.), carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates niloticus ) and 
snakeheads ( Channa spp. ) Transfer of edible fish offal to 
subheading 0305.7.  At the same time, creation of 
new subheading 0305.64 for 
certain species of fish.  Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
0305.69 -- Othe r 0305.69  -- Other  
   - Fish fins, heads, tails, maws 
and other edible fish offal:  
  0305.71  -- Shark fins  Creation of new subheadings 
0305.7 to 0305.79 for edible 
fish offal. 
  0305.72  -- Fish heads, tails and maws  Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  0305.79  -- Other  
 
(b) Technical Rectification 
HS 199612 Description Rule 
03.05 Fish dried, salted or in brine; smoked fish, 
whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption. As specified for split headings
 
ex03.05(a) - Fish, dried or heavy salted [CTHS]  
ex03.05(b) - Fish, smoked [CTHS]  
ex03.05(c) - Flours of fish CTHS except from split heading ex 03.05(d) 
ex03.05(d) - Meals and pellets CTHS ex cept from split heading ex 03.05(c) 
ex03.05(e) - Othe r [The origin shall be the country where the fish has been 
captured; or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling).] 
 
 
HS 2002 Description Rule 
03.05 Fish dried, salted or in brine; smoked fish, 
whether or not cooked before or during the smoking process; flours, meals and pellets 
of fish, fit for human consumption. As specified for split headings
 
ex03.05(a) - Fish, dried or heavy salted [CTHS]  
ex03.05(b) - Fish, smoked  [CTHS]  
ex03.05(c) - Flours of fish  CTHS except from split heading ex 03.05(d) 
ex03.05(d) - Meals and pellets CTHS ex cept from split heading ex 03.05(c) 
ex03.05(e) - Othe r [The origin shall be the country where the fish has been 
captured; or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling).] 
 
HS 2007 Description Rule 
03.05 Fish dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets of fish, fit for human consumption. As specified for split headings
 
                                               
12 See rule as corrected in G/RO/W/111/Rev.6/Corr.1 JOB/RO/4 
 
- 22 - 
 
  HS 2007 Description Rule 
ex03.05(a) - Fish, dried or heavy salted [CTHS]  
ex03.05(b) - Fish, smoked  [CTHS]  
ex03.05(c) - Flours of fish  CTHS except from split heading ex 03.05(d) 
ex03.05(d) - Meals and pellets CTHS ex cept from split heading ex 03.05(c) 
ex03.05(e) - Othe r [The origin shall be  the country where the fish has been 
captured; or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling).] 
 
HS 2012 Description Rule 
03.05 Fish dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets of fish, fit for human consumption. As specified for split headings
 
ex03.05(a) - Fish, dried or heavy salted [CTHS]  
ex03.05(b) - Fish, smoked  [CTHS]  
ex03.05(c) - Flours of fish  CTHS except from split heading ex 03.05(d) 
ex03.05(d) - Meals and pellets CTHS ex cept from split heading ex 03.05(c) 
ex03.05(e) - Othe r [The origin shall be the country where the fish has been 
captured; or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling).] 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
14. Heading 03.06 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
03.06 Crustaceans, whether in shell 
or not, live, fresh, chilled, 
frozen, dried, salted or in 
brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, 
salted or in brine; flours, 
meals and pellets of crustaceans, fit for human consumption. 03.06
 Crustaceans, whether in shell or 
not, live, fresh, chilled, frozen, 
dried, salted or in brine; smoked 
crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, 
cooked by steaming or by 
boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for 
human consumption. Expansion of the scope of 
heading 03.06 to cover 
smoked products.  
 Subdivision of subheadings 0306.13 and 0306.23 to provide separately for certain 
types of shrimps and prawns. 
 Creation of new subheadings 0306.15 and 0306.25 for Norway lobsters. 
 - Frozen:  - Frozen:   
0306.11 -- Rock lobster and other sea 
crawfish ( Palinurus spp., 
Panulirus spp., Jasus spp. ) 0306.11  -- Rock lobster and other sea 
crawfish ( Palinurus spp., 
Panulirus spp., Jasus spp. ) Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security. 
0306.12 -- Lobsters ( Homarus spp. ) 0306.12  -- Lobsters ( Homarus spp. )  
0306.13 -- Shrimps and prawns - (deleted)   
0306.14 -- Crabs 0306.14  -- Crabs   
  0306.15  -- Norway lobsters ( Nephrops  
norvegicus )  
  0306.16  -- Cold-water shrimps and 
prawns ( Pandalus spp. , Crangon 
crangon )  
  0306.17  -- Other shrimps and prawns   
0306.19 -- Other, including flours, 
meals and pellets of 
crustaceans, fit for human 
consumption 0306.19  -- Other, including flours, meals 
and pellets of crustaceans, fit for 
human consumption  
 - Not frozen:  -Not frozen:   
0306.21 -- Rock lobster and other sea 
crawfish ( Palinurus spp., 
Panulirus spp., Jasus spp. ) 0306.21  -- Rock lobster and other sea 
crawfish ( Palinurus spp., 
Panulirus spp., Jasus spp. )  
0306.22 -- Lobsters ( Homarus spp. ) 0306.22  -- Lobsters ( Homarus spp. )  
0306.23 -- Shrimps and prawns - (deleted)   
0306.24 -- Crabs 0306.24  -- Crabs   
  0306.25  -- Norway lobsters ( Nephrops  
norvegicus )  JOB/RO/4 
 
- 23 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  0306.26  -- Cold-water shrimps and 
prawns ( Pandalus spp. , Crangon 
crangon )  
  0306.27  -- Other shrimps and prawns   
0306.29 -- Other, including flours, 
meals and pellets of crustaceans, fit for human consumption 0306.29
 -- Other, including flours, meals 
and pellets of crustaceans, fit for human consumption  
 
(b) Technical Rectification 
HS 1996 Description Rule 
03.06 Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; 
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. As specified for split headings 
ex03.06(a) - Crustaceans, dried [CTHS]  
ex03.06(b) - Flours CTHS except from split  heading ex03.06(c) 
ex03.06(c) - Meals and pellets CTHS except from split heading ex03.06(b) 
ex03.06(d) - Othe r [The origin shall be the country where the crustaceans 
have been captured or gathered.] 
 
 
HS 2002 Description Rule 
03.06 Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets 
of crustaceans, fit for human consumption. As specified for split headings 
ex03.06(a) - Crustaceans, dried [CTHS]  
ex03.06(b) - Flours CTHS except  from split heading ex03.06(c) 
ex03.06(c) - Meals and pellets CTHS except from split heading ex03.06(b) 
ex03.06(d) - Othe r [The origin shall be the country where the crustaceans 
have been captured or gathered.] 
 
HS 2007 Description Rule 
03.06 Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; 
crustaceans, in shell, cooked by steaming or by 
boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. As specified for split headings 
ex03.06(a) - Crustaceans, dried [CTHS]  
ex03.06(b) - Flours CTHS except  from split heading ex03.06(c) 
ex03.06(c) - Meals and pellets CTHS except from split heading ex03.06(b) 
ex03.06(d) - Othe r [The origin shall be the country where the crustaceans 
have been captured or gathered.] 
 
HS 2012 Description Rule 
03.06 Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, 
dried, salted or in brine; flours, meals and pellets 
of crustaceans, fit for human consumption. As specified for split headings 
ex03.06(a) - Crustaceans, dried [CTHS]  
ex03.06(b) - Flours CTHS except  from split heading ex03.06(c) 
ex03.06(c) - Meals and pellets CTHS except from split heading ex03.06(b) 
ex03.06(d) -Smoked [CTHS, except from heading 16.05]  
ex03.06(e) - Othe r [The origin shall be the country where the crustaceans 
have been captured or gathered.] 
 
(c) Comments by the Secretariat 
Expansion of the scope of heading 03.06 to cover smoked products entails the creation of 
split heading ex03.06(d).  JOB/RO/4 
 
- 24 - 
 
  15. Heading 03.07 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
03.07 Molluscs, whether in shell or not, 
live, fresh, chilled, frozen, dried, 
salted or in brine; aquatic 
invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals 
and pellets of aquatic 
invertebrates other than crustaceans, fit for human consumption. 03.07
 Molluscs, whether in shell or 
not, live, fresh, chilled, 
frozen, dried, salted or in 
brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the 
smoking process; flours, 
meals and pellets of molluscs, fit for human consumption. Subdivision of subheadings 
0307.10 and 0307.90 to 
0307.99 to provide separately 
for live, fresh or chilled oysters and certain species of molluscs.  
At the same time, expansion 
of the scope of heading 03.07 to cover smoked products.  Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
0307.10 - Oysters  -Oysters:   
  0307.11  -- Live, fresh or chilled   
  0307.19  -- Other  
 - Scallops, including queen 
scallops, of the genera Pecten, 
Chlamys  or Placopecten :  - Scallops, including queen 
scallops, of the genera Pecten, Chlamys or 
Placopecten:   
0307.21 -- Live, fresh or chilled 0307.21  -- Live, fresh or chilled   
0307.29 -- Othe r 0307.29  -- Other  
 - Mussels ( Mytilus spp., Perna  
spp.):  -Mussels ( Mytilus spp.,  
Perna spp. ):  
0307.31 -- Live, fresh or chilled 0307.31  -- Live, fresh or chilled   
0307.39 -- Othe r 0307.39  -- Other  
 - Cuttle fish ( Sepia officinalis,  
Rossia macrosoma, Sepiola 
spp.) and squid ( Ommastrephes 
spp., Loligo spp., Nototodarus 
spp., Sepioteuthis spp. ):  -Cuttle fish ( Sepia officinalis,  
Rossia macrosoma, Sepiola 
spp.) and squid 
(Ommastrephes spp., Loligo 
spp., Nototodarus spp., Sepioteuthis spp. ):  
0307.41 -- Live, fresh or chilled 0307.41  -- Live, fresh or chilled   
0307.49 -- Othe r 0307.49  -- Other  
 - Octopus (Octopus  spp.):  -Octopus ( Octopus spp. ):  
0307.51 -- Live, fresh or chilled 0307.51  -- Live, fresh or chilled   
0307.59 -- Othe r 0307.59  -- Other  
0307.60 - Snails, other than sea snails 0307.60  - Snails, other than sea 
snails  
   -Clams, cockles and ark 
shells (families Arcidae , 
Arcticidae , Cardiidae , 
Donacidae , Hiatellidae , 
Mactridae , Mesodesmatidae , 
Myidae, Semelidae , 
Solecurtidae , Solenidae , 
Tridacnidae and Veneridae ):  
  0307.71  -- Live, fresh or chilled   
  0307.79  -- Other  
   -Abalone ( Haliotis spp .):  
  0307.81  -- Live, fresh or chilled   
  0307.89  -- Other  
 - Other, including flours, meals 
and pellets of aquatic 
invertebrates other than 
crustaceans, fit for human 
consumption:  - Other, including flours, 
meals and pellets, fit for 
human consumption:  
0307.91 -- Live, fresh or chilled 0307.91  -- Live, fresh or chilled   
0307.99 -- Othe r 0307.99  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
03.07 Molluscs, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, 
frozen, dried, salted or in brine; flours, meals and 
pellets of aquatic invertebrates other than crustaceans, fit for human consumption. As specified for split headings 
ex03.07(a) - Dried [CTHS]  
ex03.07(b) - Flours C THS except from split heading ex03.07(c)  JOB/RO/4 
 
- 25 - 
 
  HS 1996 Description  Rule 
ex03.07(c) - Meals and pellets CTHS except from split heading ex03.07(b)  
ex03.07(d) - Othe r [The origin shall be the country where the animals 
have been captured or gathered.] 
 
 
HS 2002 Description  Rule 
03.07 Molluscs, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine; aquatic invertebrates 
other than crustaceans and molluscs, live, fresh, chilled, 
frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption. As specified for split headings 
ex03.07(a) - Dried [CTHS]  
ex03.07(b) - Flours CTHS except  from split heading ex03.07(c)  
ex03.07(c) - Meals and pellets CTHS except from split heading ex03.07(b)  
ex03.07(d) - Othe r [The origin shall be the country where the animals 
have been captured or gathered.] 
 
HS 2007 Description  Rule 
03.07 Molluscs, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and 
pellets of aquatic invertebrates other than crustaceans, 
fit for human consumption. As specified for split headings 
ex03.07(a) - Dried [CTHS]  
ex03.07(b) - Flours CTHS except  from split heading ex03.07(c)  
ex03.07(c) - Meals and pellets CTHS except from split heading ex03.07(b)  
ex03.07(d) - Othe r [The origin shall be the country where the animals 
have been captured or gathered.] 
 
HS 2012 Description  Rule 
03.07 Molluscs, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine; aquatic invertebrates 
other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption. As specified for split headings 
ex03.07(a) - Dried [CTHS]  
ex03.07(b) - Flours CTHS except  from split heading ex03.07(c)  
ex03.07(c) - Meals and pellets CTHS except from split heading ex03.07(b)  
ex03.07(d) -Smoked [CTHS, except from heading 16.05] 
ex03.07(e) - Othe r [The origin shall be the country where the animals 
have been captured or gathered.] 
 
(c) Comments by the Secretariat 
Expansion of the scope of heading 03.06 to cover smoked products entails the creation of 
split heading ex03.07(d). 
 
16. Heading 03.08 (New heading) 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
  03.08 Aquatic invertebrates other than 
crustaceans and molluscs, live, 
fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether 
or not cooked before or during the 
smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for 
human consumption. Heading 03.08 has been created 
to provide separately for aquatic 
invertebrates other than crustaceans and molluscs.  At the same time, transfer of 
smoked aquatic invertebrates to 
new heading 03.08.   Amendment adopted as a result of the FAO proposal to enhance 
the monitoring of the global food 
security. 
   - Sea cucumbers ( Stichopus  
japonicus , Holothurioidea ):  
  0308.11 --  Live, fresh or chilled   
  0308.19 -- Other  JOB/RO/4 
 
- 26 - 
 
  HS2007 Description HS2012  Description  Reason for change  
   -  Sea urchins ( Strongylocentrotus  
spp., Paracentrotus lividus , 
Loxechinus albus , Echichinus 
esculentus ):  
  0308.21 -- Live, fresh or chilled   
  0308.29 --  Other  
  0308.30 - Jellyfish ( Rhopilema spp .)  
  0308.90 -Othe r  
 
(b) Technical Rectification 
HS 2012 Description  Rule 
03.08 Aquatic invertebrates other than crustaceans and 
molluscs, live, fresh, chilled, frozen, dried, salted or in 
brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and 
molluscs, fit for human consumption. As specified for split headings 
ex03.08(a) - Dried CTHS, except from split heading ex03.07(a)  
ex03.08(b) - Flours CTHS except from split heading ex03.07(c) and 
ex03.08(c) 
ex03.08(c) - Meals and pellets CTHS except from split heading ex03.07(b) and 
ex03.08(b) 
ex03.08(d) - Smoked CTHS, except from heading 16.05 
ex03.08(e) - Othe r The origin shall be the country where the animals 
have been captured or gathered. 
 
(c) Comments by the Secretariat 
Keep the rule of previous structure. 
17. Heading 04.01 
(a) HS change 
HS2007 Description HS 2012  Description  Reason for change  
04.01 Milk and cream, not 
concentrated nor containing added sugar or other sweetening matter. 04.01
 Milk and cream, not 
concentrated nor containing added sugar or other sweetening matter. 
 Subheading 0401.30 has been 
subdivided to provide separately for products of heading 04.01, of a fat content, by weight, exceeding 6% but not exceeding 10%. 
 
Amendments adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
0401.30 -Of a fat content, by 
weight, exceeding 6 % - (deleted)   
  0401.40  - Of a fat content, by weight, 
exceeding 6 % but not exceeding 10 %  
  0401.50  - Of a fat content, by weight, 
exceeding 10 %  
 
(b) Technical rectification 
HS1996 Description Rule 
04.01 Milk and cream, not concentrated nor containing 
added sugar or other sweetening matter. The origin shall be the country where the milk of this 
heading is obtained in its natural or unprocessed state. 
 
 
HS2002 Description Rule 
04.01 Milk and cream, not concentrated nor containing 
added sugar or other sweetening matter. The origin shall be the country where the milk of this 
heading is obtained in its natural or unprocessed state.  
 
 
HS2007 Description Rule 
04.01 Milk and cream, not concentrated nor containing 
added sugar or other sweetening matter. The origin shall be the country where the milk of this 
heading is obtained in its natural or unprocessed state.  
 
 JOB/RO/4 
 
- 27 - 
 
  HS2012 Description Rule 
04.01 Milk and cream, not concentrated nor containing 
added sugar or other sweetening matter. The origin shall be the country where the milk of this 
heading is obtained in its natural or unprocessed state.  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
18. Heading 04.07 
(a) HS change 
HS2007 Description  HS 2012  Description  Reason for change 
04.07 Birds' eggs, in shell, 
fresh, preserved or 
cooked. 04.07 Birds' eggs, in shell, fresh, 
preserved or cooked. Heading 04.07 has been subdivided 
to create new subheadings 0407.11 
and 0407.19 for fertilised eggs for 
incubation and subheadings 0407.21 and 0407.29 for other fresh eggs.  
Amendments adopted as a result of 
the FAO proposal to enhance the monitoring of the global food security. 
   - Fertilised eggs for incubation:   
  0407.11 --  Of fowls of the species 
Gallus domesticus   
  0407.19 -- Other  
   -  Other fresh eggs:   
  0407.21 -- Of fowls of the species 
Gallus domesticus   
  0407.29 --  Other  
  0407.90 - Others   
 
(b) Technical rectification 
HS1996 Description Rule 
04.07 Birds' eggs, in shell, fresh, preserved or 
cooked. The origin shall be the  country where the eggs of this heading 
are obtained in its natural or unprocessed state. 
 
 
HS2002 Description Rule 
04.07 Birds' eggs, in shell, fresh, preserved or 
cooked. The origin shall be the country where the eggs of this heading 
are obtained in its natural or unprocessed state. 
 
 
HS2007 Description Rule 
04.07 Birds' eggs, in shell, fresh, preserved or 
cooked. The origin shall be the country where the eggs of this heading 
are obtained in its natural or unprocessed state.  
 
 
HS2012 Description Rule 
04.07 Birds' eggs, in shell, fresh, preserved or 
cooked. The origin shall be the country where the eggs of this heading 
are obtained in its natural or unprocessed state.  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature occur at subheading level and do not alter 
the scope of the rule, which is set at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly.  
 JOB/RO/4 
 
- 28 - 
 
  19. Heading 06.03 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
06.03 Cut flowers and flower buds of a 
kind suitable for bouquets or for 
ornamental purposes, fresh, 
dried, dyed, bleached, impregnated or otherwise prepared. 06.03
 Cut flowers and flower buds of a 
kind suitable for bouquets or for 
ornamental purposes, fresh, 
dried, dyed, bleached, impregnated or otherwise prepared. Creation of new 
subheading 0603.15 for 
lilies ( Lilium spp .). 
 
 - Fresh:  - Fresh:   
0603.14 -- Chrysanthemums 0603.14  -- Chrysanthemums   
  0603.15  -- Lilies ( Lilium spp .)  
0603.19 -- Othe r 0603.19  -- Other  
0603.90 - Othe r 0603.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
06.03 Cut flowers and flower buds of a kind suitable for bouquets or 
for ornamental purposes, fresh, dried, dyed, bleached, 
impregnated or otherwise prepared. As specified for split headings 
ex06.03(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b) - Othe r The origin shall be the country where the 
plants grew.  
 
 
HS 2002 Description  Rule 
06.03 Cut flowers and flower buds of a kind suitable for bouquets or 
for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings  
ex06.03(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b) - Othe r The origin shall be the country where the 
plants grew.  
 
 
HS 200713 Description  Rule 
06.03 Cut flowers and flower buds of a kind suitable for bouquets or for 
ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings 
ex06.03(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b) - Othe r The origin shall be the country where 
the plants grew.  
 
 
HS 2012 Description  Rule 
06.03 Cut flowers and flower buds of a kind suitable for bouquets or for 
ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings 
ex06.03(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b) - Othe r The origin shall be the country where 
the plants grew.  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature occur at subheading level and do not alter 
the scope of the rule, which is set at split heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
                                               
13 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 29 - 
 
  20. Heading 06.04 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
06.04 Foliage, branches and other 
parts of plants, without flowers 
or flower buds, and grasses, 
mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, 
bleached, impregnated or 
otherwise prepared. 06.04
 Foliage, branches and other 
parts of plants, without flowers 
or flower buds, and grasses, 
mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, 
bleached, impregnated or 
otherwise prepared. Deletion of subheading 
0604.10 because of the low 
volume of trade. 
0604.10 - Mosses and lichens - (deleted)   
  0604.20  - Fresh   
 - Othe r: 0604.90  - Other   
0604.91 -- Fresh -  (deleted)   
0604.99 -- Othe r - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
06.04 Foliage, branches and other parts of plants, without flowers or 
flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, 
dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings  
ex06.04(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.04(b) - Othe r The origin shall be the country the plants 
grew.  
 
 
HS 2002 Description  Rule 
06.04 Foliage, branches and other parts of plants, without flowers or 
flower buds, and grasses, mosses and lichens, being goods of a 
kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings  
ex06.04(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.04(b) - Othe r The origin shall be the country the plants 
grew.  
 
 
HS 2007 Description  Rule 
06.04 Foliage, branches and other parts of plants, without flowers or 
flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings 
ex06.04(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.04(b) - Othe r The origin shall be the country the plants 
grew.  
 
 
HS 2012 Description  Rule 
06.04 Foliage, branches and other parts of plants, without flowers or 
flower buds, and grasses, mosses and lichens, being goods of a 
kind suitable for bouquets or for ornamental purposes, fresh, 
dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings 
ex06.04(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.04(b) - Othe r The origin shall be the country the plants 
grew.  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature occur at subheading level and do not alter 
the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 JOB/RO/4 
 
- 30 - 
 
  21. Heading 07.09 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
07.09 Other vegetables, fresh 
or chilled. 07.09 Other vegetables, fresh or 
chilled. Subheading 0709.90 has been 
subdivided to create new 
subheadings 0709.91 for globe 
artichokes, 0709.92 for olives and 0709.93 for pumpkins, squash and gourds.  
Amendments adopted as a result of 
the FAO proposal to enhance the monitoring of the global food security. 
0709.90 - Othe r  - Other:  
  0709.91  -- Globe artichokes   
  0709.92  -- Olives   
  0709.93  -- Pumpkins, squash and 
gourds ( Cucurbita spp .)  
  0709.99  -- Other  
 
(b) Technical rectification 
HS1996 Description Rule 
07.09 Other vegetables, fresh or chilled. The origin shall be the country where the goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS200214 Description Rule 
07.09 Other vegetables, fresh or chilled The origin shall be the country where the goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS 200715 Description Rule 
07.09 Other vegetables, fresh or chilled.  The origin shall be the country where the goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS 2012 Description Rule 
07.09 Other vegetables, fresh or chilled.  The origin shall be the country where the goods of this heading are 
obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
22. Heading 07.13 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
07.13 Dried leguminous 
vegetables, shelled, whether or not skinned or split. 07.13 Dried leguminous vegetables, 
shelled, whether or not skinned or split. Creation of new subheadings 
0713.34 for bambara beans  and 0713.35 for cow peas.   Amendments adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food security. 
  0713.34  -- Bambara beans ( Vigna  
subterranea  or Voandzeia  
subterranea )  
  0713.35  -- Cow peas ( Vigna unguiculata )  
0713.39 -- Othe r 0713.39  -- Other  
                                               
14 As per technical rectification in JOB/RO/2.Rev.1.  
15 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 31 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  0713.60  - Pigeon peas ( Cajanus cajan ) Creation of new subheading 0713.60 
for pigeon peas.  Amendment adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food security. 
0713.90 - Othe r 0713.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
07.13 Dried leguminous vegetables, shelled, whether or not skinned or 
split. The origin shall be the country where the 
vegetables of this heading grew. 
 
 
HS2002 Description  Rule 
07.13 Dried leguminous vegetables, shelled, whether or not skinned or 
split. The origin shall be the country where the 
vegetables of this heading grew. 
 
 
HS2007 Description  Rule 
07.13 Dried leguminous vegetables, shelled, whether or not skinned or 
split. The origin shall be the country where the 
vegetables of this heading grew.  
 
 
HS2012 Description  Rule 
07.13 Dried leguminous vegetables, shelled, whether or not skinned or 
split. The origin shall be the country where the 
vegetables of this heading grew.  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
23. Heading 07.14 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
07.14 Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots 
and tubers with high starch or inulin content, fresh, chilled, frozen or dried, 
whether or not sliced or in 
the form of pellets; sago pith. 07.14
 Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots 
and tubers with high starch or inulin content, fresh, chilled, frozen or dried, 
whether or not sliced or in 
the form of pellets; sago pith. Creation of new subheadings 
0714.30, 0714.40, and 0714.50 for 
yams, taro and yautia, respectively. 
 Amendments adopted as a result of the FAO proposal to enhance the 
monitoring of the global food 
security. 
  0714.30  - Yams ( Dioscorea  spp.)  
  0714.40  - Taro (Colocasia spp .)  
  0714.50  - Yautia ( Xanthosoma spp .)  
0714.90 - Othe r 0714.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes 
and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. CTH except from heading 11.06. 
 
 
HS2002 Description  Rule 
07.14 Manioc, arrowroot, salep, Jeru salem artichokes, sweet potatoes 
and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. CTH except from heading 11.06. 
 
 JOB/RO/4 
 
- 32 - 
 
  HS2007 Description  Rule 
07.14 Manioc, arrowroot, salep, Jeru salem artichokes, sweet potatoes 
and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. CTH except from heading 11.06.  
 
 
HS2012 Description  Rule 
07.14 Manioc, arrowroot, salep, Jeru salem artichokes, sweet potatoes 
and similar roots and tubers with high starch or inulin content, 
fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith . CTH except from heading 11.06.  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
24. Heading 08.01 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
08.01 Coconuts, Brazil nuts and 
cashew nuts, fresh or dried, whether or not shelled or peeled. 08.01
 Coconuts, Brazil nuts and 
cashew nuts, fresh or dried, whether or not shelled or peeled. Creation of new subheading 0801.12 
for coconuts in the inner shell.  Amendment adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food security. 
 - Coconuts:  - Coconuts:   
0801.11 -- Desiccated 0801.11  -- Desiccated   
  0801.12  -- In the inner shell 
(endocarp)  
0801.19 -- Othe r 0801.19  -- Other  
 
(b) Technical rectification 
HS1996 Description Rule 
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2002 Description Rule 
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2007 Description Rule 
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled. The origin shall be the country where the goods of this 
heading were grown and harvested.  
 
 
HS2012 Description Rule 
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled. The origin shall  be the country where the goods of this 
heading were grown and harvested.  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 JOB/RO/4 
 
- 33 - 
 
  25. Heading 08.02 
(a) HS change 
HS2007 Description HS 2012  Description  Reason for change 
08.02 Other nuts, fresh or dried, 
whether or not shelled or 
peeled. 08.02  Other nuts, fresh or dried, 
whether or not shelled or 
peeled. Subheadings 0802.40, 0802.50 and 
0802.60 have been subdivided to 
provide separate identification of, 
shelled chestnuts and, those in shell.  At the same time, new subheadings have been created for 0802.70 and 
0802.80 for kola nuts and areca nuts, 
respectively.  Amendments adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security. 
0802.40 - Chestnuts ( Castanea  
spp.)  - Chestnuts ( Castanea  
spp.):   
  0802.41  -- In shell   
  0802.42  -- Shelled   
0802.50 - Pistachios  -  Pistachios:    
  0802.51  -- In shell   
  0802.52  -- Shelled   
0802.60 - Macadamia nuts   - Macadamia nuts:   
  0802.61  -- In shell   
  0802.62  -- Shelled   
  0802.70  - Kola nuts ( Cola spp .)  
  0802.80  - Areca nuts   
0802.90 - Othe r 0802.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
08.02 Other nuts, fresh or dried, whether or not shelled or 
peeled. The origin shall be the country where the goods of 
this heading were grown and harvested. 
 
 
HS2002 Description  Rule 
08.02 Other nuts, fresh or dried, whether or not shelled or 
peeled. The origin shall be the country where the goods of 
this heading were grown and harvested. 
 
 
HS200716 Description  Rule 
08.02 Other nuts, fresh or dried, whether or not shelled or 
peeled. The origin shall be the country where the goods of 
this heading were grown and harvested. 
 
 
HS2012 Description  Rule 
08.02 Other nuts, fresh or dried, whether or not shelled or peeled.  The origin shall be the country where the goods of 
this heading were grown and harvested. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
26. Heading 08.03 
(a) HS change 
HS2007 Description  HS2012 Description  Reason for change 
08.03 Bananas, including 
plantains, fresh or 
dried. 08.03 Bananas, including 
plantains, fresh or 
dried. Heading 08.03 has been subdivided to provide 
separately for plantains. 
 Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  0803.10 - Plantains   
  0803.90 -  Other  
                                               
16 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 34 - 
 
  (b) Technical rectification 
HS1996 Description Rule 
08.03  Bananas, including plantains, fresh or dried.  The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2002 Description Rule 
08.03  Bananas, including plantains, fresh or dried.  The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2007 Description Rule 
08.03  Bananas, including plantains, fresh or dried.  The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2012 Description Rule 
08.03  Bananas, including plantains, fresh or dried.  The origin shall be the country where the goods of this  
heading were grown and harvested. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
27. Heading 08.08 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
08.08 Apples, pears and 
quinces, fresh. 08.08 Apples, pears and 
quinces, fresh. Subheading 0808.20  has been subdivided to 
create new subheadings 0808.30 for pears and 
0808.40 for quinces.  Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global 
food security. 
0808.20 - Pears and quinces - (deleted)   
  0808.30  - Pears   
  0808.40  - Quinces   
 
(b) Technical rectification 
HS1996 Description Rule 
08.08 Apples, pears and quinces, fresh. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2002 Description Rule 
08.08 Apples, pears and quinces, fresh. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2007 Description Rule 
08.08 Apples, pears and quinces, fresh. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2012 Description Rule 
08.08 Apples, pears and quinces, fresh. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 JOB/RO/4 
 
- 35 - 
 
  28. Heading 08.09 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
08.09 Apricots, cherries, peaches 
(including nectarines), 
plums and sloes, fresh. 08.09  Apricots, cherries, peaches 
(including nectarines), 
plums and sloes, fresh. Subheading 0809.20 has been 
subdivided to provide separately for 
sour cherries. 
 Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security 
0809.20 - Cherries  - Cherries:   
  0809.21  --  Sour cherries ( Prunus  
cerasus )  
  0809.29  -- Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
08.09 Apricots, cherries, peaches (including nectarines), plums 
and sloes, fresh. The origin shall be the country where the goods of 
this heading were grown and harvested. 
 
 
HS2002 Description  Rule 
08.09 Apricots, cherries, peaches (including nectarines), plums 
and sloes, fresh. The origin shall be the country where the goods of 
this heading were grown and harvested. 
 
 
HS2007 Description  Rule 
08.09 Apricots, cherries, peaches (including nectarines), plums 
and sloes, fresh. The origin shall be the country where the goods of 
this heading were grown and harvested. 
 
 
HS2012 Description  Rule 
08.09 Apricots, cherries, peaches (including nectarines), plums 
and sloes, fresh. The origin shall be the country where the goods of 
this heading were grown and harvested. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
29. Heading 08.10 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
08.10 Other fruit, fresh.  08.10  Other fruit, fresh.  Creation of new subheading 
0810.30 for black, white or red 
currants and gooseberries and new subheading 0810.70 for persimmons.  
Amendments adopted as a result 
of the FAO proposal to enhance the monitoring of the global food security. 
0810.10 - Strawberries 0810.10  - Strawberries   
0810.20 - Raspberries, blackberries, 
mulberries and loganberries 0810.20  - Raspberries, blackberries, 
mulberries and loganberries  
  0810.30  - Black, white or red currants 
and gooseberries  
0810.40 - Cranberries, bilberries and 
other fruits of the genus 
Vaccinium 0810.40  - Cranberries, bilberries and 
other fruits of the genus 
Vaccinium   
0810.50 - Kiwifruit 0810.50  - Kiwifruit   
0810.60 - Durians 0810.60  - Durians   
  0810.70  - Persimmons   
0810.90 - Othe r 0810.90  - Other  
 JOB/RO/4 
 
- 36 - 
 
  (b) Technical rectification 
HS1996 Description Rule 
08.10 Other fruit, fresh. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS200217 Description Rule 
08.10 Other fruit, fresh The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS200718 Description Rule 
08.10 Other fruit, fresh. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS2012 Description Rule 
08.10 Other fruit, fresh. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
30. Heading 09.04 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
09.04 Pepper of the genus Piper; 
dried or crushed or ground 
fruits of the genus Capsicum  or 
of the genus Pimenta . 09.04  Pepper of the genus Piper; 
dried or crushed or ground 
fruits of the genus Capsicum  or of the genus 
Pimenta . Subheading 0904.20 has been 
subdivided to provide separately 
for crushed or ground fruits of the genus or of the genus of heading 09.04.  
Amendment adopted as a result of 
the FAO proposal to enhance the monitoring of the global food security. 
0904.20 - Fruits of the genus Capsicum  
or of the genus Pimenta , dried 
or crushed or ground  - Fruits of the genus 
Capsicum  or of the genus 
Pimenta :  
  0904.21  -- Dried, neither crushed 
nor ground  
  0904.22  -- Crushed or ground   
 
(b) Technical rectification 
HS1996 Description  Rule 
09.04 Pepper of the genus Piper; dried or crushed or ground fruits of 
the genus Capsicum  or of the genus Pimenta . [The origin shall be the country where the 
plant grew.]  
 
 
HS2002 Description  Rule 
09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the 
genus Capsicum  or of the genus Pimenta . [The origin shall be the country where the 
plant grew.]  
 
 
HS2007 Description  Rule 
09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the 
genus Capsicum  or of the genus Pimenta . [The origin shall be the country where the 
plant grew.]  
 
 
                                               
17 As per technical rectification in JOB/RO/2.Rev.1. 
18 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 37 - 
 
  HS2012 Description  Rule 
09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the 
genus Capsicum  or of the genus Pimenta . [The origin shall be the country where the 
plant grew.]  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
31. Heading 09.05 
(a) HS change 
HS2007 Description  HS2012 Description  Reason for change 
09.05 Vanilla. 09.05 Vanilla.  Heading 09.05 has been subdivided to 
provide separately for crushed or ground vanilla.  Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security. 
  0905.10 - Neither crushed nor ground   
  0905.20 - Crushed or ground   
 
(b) Technical rectification 
HS1996 Description Rule 
09.05 Vanilla. [The origin shall be the country where the plant grew.]  
 
 
HS2002 Description Rule 
09.05 Vanilla. [The origin shall be the country where the plant grew.]  
 
 
HS2007 Description Rule 
09.05 Vanilla. [The origin shall be the country where the plant grew.]  
 
 
HS2012 Description Rule 
09.05 Vanilla. [The origin shall be the country where the plant grew.]  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
32. Heading 09.07 
(a) HS change 
HS2007 Description  HS2012 Description  Reason for change 
09.07 Cloves (whole fruit, 
cloves and stems). 09.07 Cloves (whole fruit, cloves and 
stems). Heading 09.07 has been subdivided to 
provide separately for crushed or ground cloves.  Amendment adopted as a result of the 
FAO proposal to enhance the monitoring of 
the global food security. 
  0907.10 - Neither crushed nor ground   
  0907.20 -  Crushed or ground   
 
(b) Technical rectification 
HS1996 Description Rule 
09.07  Cloves (whole fruit, cloves and stems).  [The origin shall be the country where the plant grew.]  
 
 
HS2002 Description Rule 
09.07 Cloves (whole fruit, cloves and stems).  [The origin shall be the country where the plant grew.]  JOB/RO/4 
 
- 38 - 
 
   
HS2007 Description Rule 
09.07 Cloves (whole fruit, cloves and stems).  [The origin shall be the country where the plant grew.]  
 
 
HS2012 Description Rule 
09.07 Cloves (whole fruit, cloves and stems).  [The origin shall be the country where the plant grew.]  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
33. Heading 09.08 
(a) HS change 
HS2007 Description  HS2012 Description  Reason for change 
09.08 Nutmeg, mace and 
cardamoms. 09.08 Nutmeg, mace and cardamoms.  Subheadings 0908.10, 0908.20 and 
0908.30 have been subdivided to 
provide separate identification of 
crushed or ground nutmeg, mace or cardamoms.  Amendments adopted as a result of the 
FAO proposal to enhance the monitoring 
of the global food security. 
0908.10 - Nutmeg  - Nutmeg:   
  0908.11 --  Neither crushed nor ground   
  0908.12 -- Crushed or ground   
0908.20 - Mace  - Mace:   
  0908.21 -- Neither crushed nor ground   
  0908.22 --  Crushed or ground   
0908.30 - Cardamoms  - Cardamoms:   
  0908.31 --  Neither crushed nor ground   
  0908.32 -- Crushed or ground   
 
(b) Technical rectification 
HS1996 Description Rule 
09.08 Nutmeg, mace and cardamoms. [The origin shall be the country where the plant  grew.]  
 
 
HS2002 Description Rule 
09.08 Nutmeg, mace and cardamoms. [The origin shall be the country where the plant grew.]  
 
 
HS2007 Description Rule 
09.08 Nutmeg, mace and cardamoms. [The origin shall be the country where the plant grew.]  
 
 
HS2012 Description Rule 
09.08 Nutmeg, mace and cardamoms.  [The origin shall be the country where the plant grew.]  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 34. Heading 09.09 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
09.09 Seeds of anise, badian, 
fennel, coriander, cumin or caraway; juniper berries. 09.09
 Seeds of anise, badian, 
fennel, coriander, cumin or caraway; juniper berries. 
 Deletion of subheadings 0909.10, 
0909.40 and 0909.50 because of the low volume of trade. 
 
At the same time, new subheadings JOB/RO/4 
 
- 39 - 
 
  HS2007 Description HS2012  Description  Reason for change 
have been created for separate 
identification of crushed or ground spices of heading 09.09.   
Amendments adopted as a result of the 
FAO proposal to enhance the monitoring of the global food security. 
0909.10 - Seeds of anise or badian - (deleted)   
0909.20 - Seeds of coriande r  -  Seeds of coriande r:  
  0909.21  --  Neither crushed nor 
ground  
  0909.22  --  Crushed or ground   
0909.30 - Seeds of cumin   - Seeds of cumin:   
  0909.31  --  Neither crushed nor 
ground  
  0909.32  --  Crushed or ground   
0909.40 - Seeds of caraway - (deleted)   
0909.50 - Seeds of fennel; juniper 
berries - (deleted)   
   -  Seeds of anise, badian, 
caraway or fennel; juniper berries:  
  0909.61  --  Neither crushed nor 
ground   
  0909.62  --  Crushed or ground   
 
(b) Technical rectification 
HS1996 Description  Rule 
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries [The origin shall be the country where the 
plant grew.]  
 
 
HS2002 Description  Rule 
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries. [The origin shall be the country where the 
plant grew.]  
 
 
HS2007 Description  Rule 
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries. [The origin shall be the country where the 
plant grew.]  
 
 
HS2012 Description  Rule 
09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries. [The origin shall be the country where the 
plant grew.]  
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
35. Heading 09.10 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
09.10 Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, curry and other 
spices. 09.10
 Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, curry and other spices. Subheading 0910.10 has been 
subdivided to provide separate identification of crushed or ground 
ginger. 
 Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food 
security. 
0910.10 - Ginge r  - Ginge r:  
  0910.11  -- Neither crushed nor 
ground  
  0910.12  -- Crushed or ground   
 JOB/RO/4 
 
- 40 - 
 
  (b) Technical rectification 
HS1996 Description  Rule 
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry 
and other spices As specified for split headings 
ex09.10(a) - Curry [CTHS]  
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the 
plant grew.] 
ex09.10(c) - Mixtures referred to in Note 1(b) to Chapter 9 of the HS  [CTHS]  
ex09.10(d) - Othe r The origin shall be the country where the 
plant grew. 
 
 
HS 2002 Description  Rule 
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry 
and other spices. As specified for split headings  
ex09.10(a) - Curry [CTHS]  
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the 
plant grew.] 
ex09.10(c) - Mixtures referred to in Note 1(b) to Chapter 9 of the HS  [CTHS]  
ex09.10(d) - Othe r The origin shall be the country where the 
plant grew. 
 
 
HS 200719 Description  Rule 
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, 
curry and other spices. As specified for split headings 
ex09.10(a) - Curry [CTHS]  
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the 
plant grew.] 
ex09.10(c) - Mixtures referred to in Note 1(b) to Chapter 9 of the HS  [CTHS]  
ex09.10(d) - Othe r The origin shall be the country where the 
plant grew. 
 
 
HS 2012 Description  Rule 
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, 
curry and other spices. As specified  for split headings 
ex09.10(a) - Curry [CTHS]  
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the 
plant grew.] 
ex09.10(c) - Mixtures referred to in Note 1(b) to Chapter 9 of the HS  [CTHS]  
ex09.10(d) - Othe r The origin  shall be the country where the 
plant grew. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
split heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
36. Heading 10.01 
(a) HS change 
HS2007 Description  HS 2012 Description  Reason for change 
10.01 Wheat and meslin. 10.01 Wheat and meslin.  Subheadings 1001.10 and 1001.90 have been 
subdivided to provide separately for seeds of durum 
wheat and other wheat and meslin.  Amendments adopted as a result of the FAO proposal to enhance the monitoring of the global food security 
1001.10 - Durum wheat  - Durum wheat:   
  1001.11 --  Seed  
  1001.19 -- Other  
1001.90 - Othe r  -  Other:  
  1001.91 -- Seed  
  1001.99 --  Other  
 
                                               
19 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 41 - 
 
  (b) Technical rectification 
HS1996 Description Rule 
10.01 Wheat and meslin  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2002 Description Rule 
10.01 Wheat and meslin. The origin  shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2007 Description Rule 
10.01 Wheat and meslin. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2012 Description Rule 
10.01 Wheat and meslin. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
37. Heading 10.02 
(a) HS change 
HS2007 Description  HS2012 Description  Reason for change 
10.02 Rye. 10.02 Rye.  Heading 10.02 has been subdivided to provide separately 
for seed of rye. 
 Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  1002.10 - Seed   
  1002.90 - Othe r  
 
(b) Technical rectification 
HS 1996 Description Rule 
10.02 Rye. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS 2002 Description Rule 
10.02 Rye. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS 2007 Description Rule 
10.02 Rye. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS 2012 Description Rule 
10.02 Rye. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 JOB/RO/4 
 
- 42 - 
 
  38. Heading 10.03 
(a) HS change 
HS2007 Description HS2012 Description  Reason for change 
10.03 Barley. 10.03 Barley. Heading 10.03 has been subdivided to provide separately fo r seed of 
barley. 
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  1003.10 - Seed   
  1003.90 - Othe r  
 
(b) Technical rectification 
HS 1996 Description Rule 
10.03 Barley. The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state. 
 
 
HS 2002 Description Rule 
10.03 Barley. The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state. 
 
 
HS 2007 Description Rule 
10.03 Barley. The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state. 
 
 
HS 2012 Description Rule 
10.03 Barley. The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
39. Heading 10.04 
(a) HS change 
HS2007 Description HS2012 Description  Reason for change 
10.04 Oats. 10.04 Oats. Heading 10.04 has been subdivided to provide separately fo r seed 
of oats. 
 Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  1004.10 - Seed   
  1004.90 - Othe r  
 
(b) Technical rectification 
HS 1996 Description Rule 
10.04 Oats. The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state. 
 
 
HS 2002 Description Rule 
10.04 Oats. The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state. 
 
 
HS 2007 Description Rule 
10.04 Oats. The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state. 
 
 JOB/RO/4 
 
- 43 - 
 
  HS 2012 Description Rule 
10.04 Oats. The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
40. Heading 10.07 
(a) HS change 
HS2007 Description HS2012 Description  Reason for change 
10.07 Grain sorghum.  10.07 Grain sorghum.  Heading 10.07 has been subdivided to provide separately fo r 
seed of grain sorghum. 
 Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  1007.10 - Seed   
  1007.90 - Othe r  
 
(b) Technical rectification 
HS1996 Description Rule 
10.07 Grain sorghum The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2002 Description Rule 
10.07 Grain sorghum The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2007 Description Rule 
10.07 Grain sorghum The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2012 Description Rule 
10.07 Grain sorghum The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
41. Heading 10.08 
(a) HS change 
HS2007 Description  HS2012 Description  Reason for change 
10.08 Buckwheat, millet 
and canary seed; other cereals. 10.08 Buckwheat, millet 
and canary seeds; other cereals. Subheading 1008.20
 has been subdivided to provide 
separately for seed of millet.  
At the same time, new subheadings have been created 
for fonio, quinoa end triticale, respectively.  Amendments adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
1008.20 - Millet  - Millet:   
  1008.21 --  Seed  
  1008.29 -- Other  
1008.30 - Canary seeds 1008.30 -  Canary seeds   
  1008.40 - Fonio ( Digitaria  
spp.)  
  1008.50 -  Quinoa 
(Chenopodium 
quinoa )  JOB/RO/4 
 
- 44 - 
 
  HS2007 Description  HS2012 Description  Reason for change 
  1008.60 - Triticale   
1008.90 - Other cereals 1008.90 -  Other cereals   
 
(b) Technical rectification 
HS1996 Description Rule 
10.08 Buckwheat, millet and canary seed; other 
cereals. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2002 Description Rule 
10.08 Buckwheat, millet and canary seed; other cereals.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2007 Description Rule 
10.08 Buckwheat, millet and canary seed; other 
cereals. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2012 Description Rule 
10.08 Buckwheat, millet and canary seeds; other 
cereals. The origin shall be the country where goods of this heading  
are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 42. Heading 11.02 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
11.02 Cereal flours other than 
of wheat or meslin. 11.02 Cereal flours other than 
of wheat or meslin. Deletion of subheading 1102.10 because of 
the low volume of trade. 
1102.10 - Rye flou r - (deleted)   
1102.20 - Maize (corn) flou r 1102.20  - Maize (corn) flou r  
1102.90 - Othe r 1102.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
11.02 Cereal flours other than of wheat or meslin.  CC 
 
 
HS 2002 Description  Rule 
11.02 Cereal flours other than of wheat or meslin.  CC 
 
 
HS 200720 Description  Rule 
11.02 Cereal flours other than of wheat or meslin.  CC 
 
 
HS 2012 Description  Rule 
11.02 Cereal flours other than of wheat or meslin.  CC 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
                                               
20 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 45 - 
 
  43. Heading 12.01 
(a) HS change 
HS2007 Description  HS 2012 Description  Reason for change 
12.01 Soya beans, 
whether or not 
broken. 12.01 Soya beans, 
whether or not 
broken. Heading 12.01 has been subdivided to provide 
separately for seed of soya beans. 
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  1201.10 - Seed  
  1201.90 -  Other  
 
(b) Technical rectification 
HS1996 Description Rule 
12.01 Soya beans, whether or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2002 Description Rule 
12.01 Soya beans, whether or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2007 Description Rule 
12.01 Soya beans, whether or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2012 Description Rule 
12.01 Soya beans, whether or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
44. Heading 12.02 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
12.02 Ground-nuts, not roasted or 
otherwise cooked, whether or not shelled or broken. 12.02
 Ground-nuts, not roasted or 
otherwise cooked, whether or not shelled or broken. Creation of new subheading 
1202.30 for seeds of ground-nuts.  Amendment adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food security. 
1202.10 - In shell - (deleted)   
1202.20 - Shelled, whether or not broken -  (deleted)   
  1202.30  - Seed  
   - Other:  
  1202.41  -- In shell   
  1202.42  --  Shelled, whether or not 
broken  
 
(b) Technical rectification 
HS1996 Description Rule 
12.02 Ground-nuts, not roasted or otherwise cooked, 
whether or not shelled or broken. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2002 Description Rule 
12.02 Ground-nuts, not roasted or otherwise cooked, 
whether or not shelled or broken. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. JOB/RO/4 
 
- 46 - 
 
   
 
HS2007 Description Rule 
12.02 Ground-nuts, not roasted or otherwise cooked, 
whether or not shelled or broken. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
 
HS2012 Description Rule 
12.02 Ground-nuts, not roasted or otherwise cooked, 
whether or not shelled or broken. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly. 
 
45. Heading 12.07 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
12.07 Other oil seeds and 
oleaginous fruits, 
whether or not broken. 12.07 Other oil seeds and 
oleaginous fruits, whether 
or not broken. New subheadings have been created to 
provide separately for palm nuts and 
kernels, castor oil seeds, safflower seeds and melon seeds.  Amendments adopted as a result of the 
FAO proposal to enhance the monitoring of 
the global food security. 
  1207.10  - Palm nuts and kernels   
1207.20 - Cotton seeds  -  Cotton seeds:  At the same time, subheading 1207.20  
has been subdivided to create separately 
for seed of cotton seeds. 
  1207.21  -- Seed  
  1207.29  -- Other  
  1207.30  - Castor oil seeds   
1207.40 - Sesamum seeds  1207.40  - Sesamum seeds   
1207.50 - Mustard seeds  1207.50  - Mustard seeds   
  1207.60  - Safflower ( Carthamus  
tinctorius ) seeds  
  1207.70  - Melon seeds   
 - Othe r:  -  Other:  
1207.91 -- Poppy seeds 1207.91  -- Poppy seeds   
1207.99 -- Othe r 1207.99  -- Other  
 
(b) Technical rectification 
HS1996 Description Rule 
12.07 Other oil seeds and oleaginous fruits, 
whether or not broken. The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS200221 Description Rule 
12.07 Other oil seeds and oleaginous 
fruits, whether or not broken. The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS200722 Description Rule 
12.07 Other oil seeds and oleaginous 
fruits, whether or not broken. The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS2012 Description Rule 
12.07 Other oil seeds and oleaginous fruits, 
whether or not broken. The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
                                               
21 As per technical rectification in JOB/RO/2.Rev.1. 
22 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 47 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 46. Heading 12.12 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
12.12 Locust beans, seaweeds and 
other algae, sugar beet and sugar cane, fresh, chilled, 
frozen or dried, whether or not 
ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety 
Cichorium intybus sativum ) of 
a kind used primarily for human consumption, not elsewhere specified or included. 12.12
 Locust beans, seaweeds and 
other algae, sugar beet and sugar cane, fresh, chilled, frozen 
or dried, whether or not ground; 
fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium 
intybus sativum ) of a kind used 
primarily for human consumption, not elsewhere specified or included. Subheading 1212.20 has been 
subdivided to provide separately for seaweeds and 
other algae, fit for human 
consumption.   Amendments adopted as a 
result of the FAO proposal to 
enhance the monitoring of the global food security. 
1212.20 - Seaweeds and other algae  - Seaweeds and other algae:   
  1212.21  --  Fit for human consumption   
  1212.29  --  Othe r  
 - Othe r:  -  Other: New subheadings 1212.92, 1212.93 and 1212.94 have been created for locust beans, 
sugar cane and chicory roots, 
respectively. 
1212.91 --  Sugar beet 1212.91  --  Sugar beet   
  1212.92  --  Locust beans (carob)   
  1212.93  --  Sugar cane   
  1212.94  --  Chicory roots   
1212.99 --  Othe r 1212.99  --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane,  
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including unroasted chicory roots 
of the variety Cichorium intybus sativum ) of a kind used primarily for 
human consumption, not elsewhere specified or included. The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state. 
 
 
HS200223 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetables products (including unroasted chicory 
roots of the variety Cichorium intybus sativum ) of a kind used 
primarily for human consumption, not elsewhere specified or included. The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state 
 
 
HS200724 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including unroasted chicory 
roots of the variety Cichorium intybus sativum ) of a kind used 
primarily for human consumption, not elsewhere specified or included. The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state. 
 
 
HS2012 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including unroasted chicory roots of 
the variety Cichorium intybus sativum ) of a kind used primarily for human 
consumption, not elsewhere specified or included. The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state. 
 
                                               
23 As per technical rectification in JOB/RO/2.Rev.1. 
24 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 48 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
47. Heading 15.01 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
15.01 Fats of bovine animals, 
sheep or goats, other than those of heading 
15.03. 15.01 Pig fat (including lard) and 
poultry fat, other than that of heading 02.09 or 15.03. Heading 15.01 has been subdivided to 
provide separately for lard and other pig fat, respectively. 
 
Amendment adopted as a result of the FAO proposal to enhance the monitoring of the global food security. 
  1501.10  - Lard  
  1501.20  - Other pig fat   
  1501.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
15.01 Pig fat (including lard) and poultry fat, other than that of 
heading No. 02.09 or 15.03 [CTH except from 02.09, or change by 
refining.] 
 
 
HS 2002 Description  Rule 
15.01 Pig fat (including lard) and poultry fat, other than that of 
heading 02.09 or 15.03. [CTH except from 02.09, or change by 
refining.] 
 
 
HS 2007 Description  Rule 
15.01 Fats of bovine animals, sheep or goats, other than those of 
heading 15.03. [CTH except from 02.09, or change by 
refining.] 
 
 
HS 2012 Description  Rule 
15.01 Pig fat (including lard) and poultry fat, other than that of 
heading 02.09 or 15.03. [CTH except from 02.09, or change by 
refining.] 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly. 
 48. Heading 15.02 
(a) HS change 
HS2007 Description  HS2012 Description  Reason for change 
15.02 Fats of bovine animals, 
sheep or goats, other than those of heading 
15.03. 15.02 Fats of bovine animals, 
sheep or goats, other than those of 
heading 15.03. Heading 15.02 has been subdivided to provide 
separately for tallow.  
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the global food security. 
  1502.10 - Tallow  
  1502.90 -  Other  
 
 (b) Technical rectification 
HS 1996 Description  Rule 
15.02 Fats of bovine animals, sheep or goats, other than those of 
heading No. 15.03 [CTH, or change by refining.] 
 
 
 JOB/RO/4 
 
- 49 - 
 
  HS 2002 Description  Rule 
15.02 Fats of bovine animals, sheep or goats, other than those of 
heading 15.03. [CTH, or change by refining.] 
 
 
 
HS 2007 Description  Rule 
15.02 Fats of bovine animals, sheep or goats, other than those of 
heading 15.03. [CTH, or change by refining.] 
 
 
 
HS 2012 Description  Rule 
15.02 Fats of bovine animals, sheep or goats, other than those of 
heading 15.03. [CTH, or change by refining.] 
 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly. 
 
49. Heading 16.04 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
16.04 Prepared or preserved fish; 
caviar and caviar substitutes 
prepared from fish eggs. 16.04  Prepared or preserved fish; 
caviar and caviar substitutes 
prepared from fish eggs. New subheading 1604.17 has 
been created to provide 
separately for prepared or 
preserved eels.  Amendment adopted as a result 
of the FAO proposal to enhance 
the monitoring of the global food security. 
 - Fish, whole or in pieces, but 
not minced:  - Fish, whole or in pieces, but 
not minced:  
  1604.17  -- Eels  
1604.19 -- Othe r 1604.19  -- Other  
1604.20 - Other prepared or preserved 
fish 1604.20  - Other prepared  or 
preserved fish  
1604.30 - Caviar and caviar substitutes  - Caviar and caviar 
substitutes: Subheading 1604.30 has been 
subdivided to provide, on the one 
hand, for caviar and, on the 
other hand, for caviar 
substitutes. 
 
Amendment adopted as a result 
of the FAO proposal to enhance 
the monitoring of the global food 
security. 
  1604.31  -- Cavia r  
  1604.32  -- Caviar substitutes   
 
(b) Technical rectification 
HS1996 Description  Rule 
16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from  fish eggs.  [CTH] 
 
 
HS2002 Description  Rule 
16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.  [CTH] 
 
 
HS2007 Description  Rule 
16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.  [CTH] 
 
 
HS2012 Description  Rule 
16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.  [CTH] 
 JOB/RO/4 
 
- 50 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly. 
 50. Heading 16.05 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
16.05 Crustaceans, molluscs and 
other aquatic invertebrates, prepared or preserved. 16.05
 Crustaceans, molluscs and 
other aquatic invertebrates, prepared or preserved. Transfer of smoked products to headings 
03.06, 03.07 and new heading 03.08.  
Amendment adopted as a result of the 
FAO proposal to enhance the monitoring of the global food security. 
     
1605.10 - Crab 1605.10  - Crab  
1605.20 - Shrimps and prawns  - Shrimps and prawns:  Subheading 1605.20 has been 
subdivided to provide separately for 
shrimps and prawns, not in airtight 
containers. 
 
Amendment adopted as a result of the 
FAO proposal to enhance the monitoring 
of the global food security. 
  1605.21  --  Not in airtight 
container  
  1605.29  --  Othe r  
1605.30 - Lobste r 1605.30  - Lobste r  
1605.40 - Other crustaceans 1605.40  - Other crustaceans   
   -  Molluscs:  Subheading 1605.90 has been 
subdivided to provide separately for 
certain molluscs and aquatic invertebrates of heading 16.05.  Amendment adopted as a result of the 
FAO proposal to enhance the monitoring 
of the global food security. 
  1605.51  --  Oysters   
  1605.52  --  Scallops, including 
queen scallops  
  1605.53  --  Mussels   
  1605.54  --  Cuttle fish and squid   
  1605.55  --  Octopus   
  1605.56  --  Clams, cockles and 
arkshells  
  1605.57  --  Abalone   
  1605.58  --  Snails, other than sea 
snails  
  1605.59  --  Othe r  
   -  Other aquatic 
invertebrates:  
  1605.61  --  Sea cucumbers   
  1605.62  --  Sea urchins   
  1605.63  --  Jellyfish   
1605.90 - Othe r 1605.69  --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.  [CTH] 
 
 
HS2002 Description  Rule 
16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.  [CTH] 
 
 
HS2007 Description  Rule 
16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.  [CTH] 
 
 JOB/RO/4 
 
- 51 - 
 
  HS 2012 Description  Rule 
16.05 Crustaceans, molluscs and other aquatic invertebrates, 
prepared or preserved. As specified for subheadings 
1605.10 - Crab [CTH, except from split heading 03.06(d)]  
 - Shrimps and prawns:  
1605.21 --  Not in airtight containe r [CTH, except from split heading 03.06(d)]  
1605.29 --  Othe r [CTH, except from split heading 03.06(d)]  
1605.30 - Lobste r [CTH, except from split heading 03.06(d)]  
1605.40 - Other crustaceans [CTH, except from split heading 03.06(d)]  
 - Molluscs:  
1605.51 --  Oysters [CTH, except from split heading 03.07(d)]  
1605.52 --  Scallops, including queen scallops  [CTH, except from split heading 03.07(d)]  
1605.53 --  Mussels [CTH, except from split heading 03.07(d)]  
1605.54 --  Cuttle fish and squid [CTH, except from split heading 03.07(d)]  
1605.55 --  Octopus [CTH, except from split heading 03.07(d)]  
1605.56 --  Clams, cockles and arkshells  [CTH, except from split heading 03.07(d)]  
1605.57 --  Abalone [CTH, except from split heading 03.07(d)]  
1605.58 --  Snails, other than sea snails [CTH, except from split heading 03.07(d)]  
1605.59 --  Othe r [CTH, except from split heading 03.07(d)]  
 - Other aquatic invertebrates:  
1605.61 --  Sea cucumbers [CTH, except from split heading 03.08(d)]  
1605.62 --  Sea urchins [CTH, except from split heading 03.08(d)]  
1605.63 --  Jellyfish [CTH, except from split heading 03.08(d)]  
1605.69 --  Othe r [CTH, except from split heading 03.08(d)]  
 
(c) Comments by the Secretariat 
Smoked crustaceans, molluscs, and other aqua tic invertebrates were classified in HS2007 
heading 16.05.  They have been transferred to HS2012 headings 03.06, 03.07, and 03.08 
respectively.  Therefore, in order to keep the same outcome as the rule in the Consolidated 
Text, an exception may be needed in the "CTH" product specific rule at subheading level. 
With this technical rectification, a change to a product classified in one of the subheadings of 
heading 16.05 from smoked products now cl assified in ex03.06, ex03.07, and ex03.08 
would not confer origin. 
 
51. Heading 17.01 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change 
17.01 Cane or beet sugar and 
chemically pure sucrose, 
in solid form. 17.01  Cane or beet sugar and 
chemically pure sucrose, in 
solid form. Creation of new subheading 1701.13 
for the cane sugar specified in 
Subheading Note 2 to Chapter 17. 
 - Raw sugar not containing 
added flavouring or 
colouring matter:  - Raw sugar not containing 
added flavouring or colouring 
matter:  
1701.11 -- Cane suga r    
1701.12 -- Beet suga r 1701.12  -- Beet suga r  
  1701.13  -- Cane sugar specified in 
Subheading Note 2 to this 
Chapter   
  1701.14  -- Other cane suga r  
 
(b) Technical rectification 
HS1996 Description  Rule 
17.01 Cane or beet sugar and chemically pure sucrose, in solid form.  [CC] 
 
 
HS2002 Description  Rule 
17.01 Cane or beet sugar and chemically pure sucrose, in solid form.  [CC] 
  
HS2007 Description  Rule 
17.01 Cane or beet sugar and chemically pure sucrose, in solid form.  [CC] 
 
 
HS2012 Description  Rule 
17.01 Cane or beet sugar and chemically pure sucrose, in solid form.  [CC] JOB/RO/4 
 
- 52 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly. 
 52. Heading 20.03 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
20.03 Mushrooms and truffles, 
prepared or preserved otherwise than by vinegar or acetic acid. 20.03
 Mushrooms and truffles, 
prepared or preserved otherwise than by vinegar or acetic acid. Deletion of subheading 
2003.20 because of the low volume of trade. 
2003.10 - Mushrooms of the genus 
Agaricus  2003.10  - Mushrooms of the genus 
Agaricus   
2003.20 - Truffles -  (deleted)   
2003.90 - Othe r 2003.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid [CTH] 
 
 
HS200225 Description  Rule 
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid [CTH] 
 
 
HS2007 Description  Rule 
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. [CTH] 
 
 
HS2012 Description  Rule 
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. [CTH] 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is  needed; the rule can be transposed directly. 
 
53. Heading 20.08 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
20.08 Fruit, nuts and other edible parts of 
plants, otherwise prepared or 
preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. 20.08
 Fruit, nuts and other edible parts of 
plants, otherwise prepared or 
preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. Creation of new 
subheading 2008.93 for 
cranberries.  Subheading 2008.92 has been renumbered as 
2008.97. 
 - Other, including mixtures other 
than those of subheading 2008.19:  - Other, including mixtures other 
than those of subheading 2008.19:  
2008.91 --  Palm hearts 2008.91  --  Palm hearts   
  2008.93  --  Cranberries ( Vaccinium  
macrocarpon, Vaccinium 
oxycoccos, Vaccinium vitis-idaea )   
2008.92 --  Mixtures 2008.97  --  Mixtures   
2008.99 --  Othe r 2008.99  --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
20.08 Fruit, nuts and other edible parts of plants, otherwise 
prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere As specified for split subheadings 
                                               
25 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 53 - 
 
  HS1996 Description  Rule 
specified or included 
 - Nuts, ground-nuts and other seeds, whether or not mixed 
together: As specified for split subheadings 
2008.11 --   Ground-nuts  
ex2008.11(a) --- Peanut butte r CTH 
ex2008.11(b) --- Othe r The origin shall be the country where  the 
ground-nuts are harvested. 
2008.19 
 -- Other, including mixtures The origin shall be the country where the 
nuts and seeds are harvested. 
2008.20 - Pineapples  [CTH]  
2008.30 - Citrus fruit [CTH]  
2008.40 - Pears [CTH]  
2008.50 - Apricots  [CTH]  
2008.60 - Cherries  [CTH]  
2008.70 - Peaches  [CTH]  
2008.80 - Strawberries [CTH]  
 - Other, including mixtures other than those of subheading 
No. 2008.19:  
2008.91 --   Palm hearts [CTH]  
2008.92 --   Mixtures CC, except from Chapter 8 
2008.99 --   Othe r [CTH]  
 
 
HS 2002 Description  Rule 
20.08 Fruit, nuts and other edible parts of plants, otherwise prepared 
or preserved, whether or not containing added sugar or other sweetening matter or spirit, not el sewhere specified or included. As specified for split subheadings 
 - Nuts, ground-nuts and other seeds, whether or not mixed 
together: As specified for split subheadings 
2008.11 --   Ground-nuts  
ex2008.11(a) --- Peanut butte r CTH 
ex2008.11(b) --- Othe r The origin shall be the country where the 
ground-nuts are harvested. 
2008.19 
 -- Other, including mixtures The origin shall be the country where the 
nuts and seeds are harvested. 
2008.20 - Pineapples  [CTH]  
2008.30 - Citrus fruit  [CTH]  
2008.40 - Pears [CTH]  
2008.50 - Apricots [CTH]  
2008.60 - Cherries [CTH]  
2008.70 - Peaches, including nectarines [CTH]  
2008.80 - Strawberries [CTH]  
 - Other, including mixtures other than those of subheading 
2008.19:  
2008.91 --   Palm hearts [CTH]  
2008.92 --   Mixtures  CC, except from Chapter 8 
2008.99 --   Othe r [CTH]  
 
 
HS 2007 Description  Rule 
20.08 Fruit, nuts and other edible parts of plants, otherwise 
prepared or preserved, whether or not containing added sugar or other sweetening matter or sp irit, not elsewhere specified 
or included. As specified for split subheadings 
 - Nuts, ground-nuts and other seeds, whether or not mixed 
together: As specified for split subheadings 
2008.11 --   Ground-nuts  
ex2008.11(a) --- Peanut butte r CTH 
ex2008.11(b) --- Othe r The origin shall be the country where the 
ground-nuts are harvested. 
2008.19 
 -- Other, including mixtures The origin shall be the country where the 
nuts and seeds are harvested. 
2008.20 - Pineapples  [CTH]  
2008.30 - Citrus fruit  [CTH]  
2008.40 - Pears [CTH]  
2008.50 - Apricots [CTH]  
2008.60 - Cherries [CTH]  
2008.70 - Peaches, including nectarines [CTH]  
2008.80 - Strawberries [CTH]  
 - Other, including mixtures other than those of subheading  
2008.19:  
2008.91 --   Palm hearts [CTH]  
2008.92 --   Mixtures  CC, except from Chapter 8 
2008.99 --   Othe r [CTH]  
 
 JOB/RO/4 
 
- 54 - 
 
  HS 2012 Description  Rule 
20.08 Fruit, nuts and other edible parts of plants, otherwise 
prepared or preserved, whether or not containing added sugar or other sweetening matter or sp irit, not elsewhere specified 
or included. As specified for split subheadings 
 - Nuts, ground-nuts and other seeds, whether or not mixed 
together: As specified for split subheadings 
2008.11 --   Ground-nuts  
ex2008.11(a) --- Peanut butte r CTH 
ex2008.11(b) --- Othe r The origin shall be the country where the 
ground-nuts are harvested. 
2008.19 
 -- Other, including mixtures The origin shall be the country where the 
nuts and seeds are harvested. 
2008.20 - Pineapples  [CTH]  
2008.30 - Citrus fruit  [CTH]  
2008.40 - Pears [CTH]  
2008.50 - Apricots [CTH]  
2008.60 - Cherries [CTH]  
2008.70 - Peaches, including nectarines [CTH]  
2008.80 - Strawberries [CTH]  
 - Other, including mixtures other than those of subheading 
2008.19:  
2008.91 --   Palm hearts [CTH]  
2008.93 --  Cranberries ( Vaccinium macrocarpon, Vaccinium  
oxycoccos, Vaccinium vitis-idaea ) [CTH]  
2008.97 --   Mixtures  CC, except from Chapter 8 
2008.99 --   Othe r [CTH]  
 
(c) Comments by the Secretariat 
Cranberries were previously classified in  subheading 2008.99 and the rule for this 
subheading is "CTH". Therefore, the rule can be transposed by the sole addition of rule 
"CTH" for new HS2012 heading for cranberries (2008.93), and the renumbering of HS2007 
subheading 2008.92 to read 2008.97 in HS2012. 
 54. Heading 20.09 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
20.09 Fruit juices (including grape 
must) and vegetable juices, unfermented and not containing 
added spirit, whether or not 
containing added sugar or other sweetening matter. 20.09
 Fruit juices (including grape 
must) and vegetable juices, unfermented and not containing 
added spirit, whether or not 
containing added sugar or other sweetening matter. Creation of new subheading 
2009.81 for cranberry juice. 
2009.80 - Juice of any other single fruit or 
vegetable  - Juice of any other single fruit 
or vegetable:  
  2009.81  --   Cranberry ( Vaccinium  
macrocarpon, Vaccinium 
oxycoccos, Vaccinium vitis-idaea ) juice  
  2009.89  -- Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
20.09 Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter As specified for subheadings 
 - Orange juice: As specified for subheadings 
2009.11 --   Frozen [CC]  
2009.19 --   Othe r [CC] 
2009.20 - Grapefruit juice  [CC] 
2009.30 - Juice of any other single citrus fruit  [CC] 
2009.40 - Pineapple juice  [CTH]  
2009.50 - Tomato juice [CTH]  
2009.60 - Grape juice (including grape must)  [CTH]  
2009.70 -  Apple juice [CTH]  
2009.80 - Juice of any other single fruit or vegetable  [CTH]  
2009.90 - Mixtures of juices [CTH]  
 
 JOB/RO/4 
 
- 55 - 
 
  HS 200226 Description  Rule 
20.09 Fruit juices (including grape must) and vegetable juices,  
unfermented and not containing added spirit, whether or not 
containing added sugar or other sweetening matter As specified for subheadings 
 
 - Orange juice: As specified for subheadings 
2009.11 - -  Frozen [CC]  
2009.12 - -  Not frozen, of a Brix value not exceeding 20  [CC] 
2009.19 - -  Othe r [CC]  
 - Grapefruit juice:  
2009.21  - - Of a Brix value not exceeding 20  [CC] 
2009.29  - - Othe r [CC] 
 - Juice of any other single citrus fruit:   
2009.31  - - Of a Brix value not exceeding 20  [CC] 
2009.39  - - Othe r [CC]  
 - Pineapple juice:  
2009.41  - - Of a Brix value not exceeding 20  [CTH]  
2009.49  - - Othe r [CTH]  
2009.50 - Tomato juice [CTH]  
 - Grape juice (including grape must):   
2009.61 - - Of a Brix value not exceeding 30  [CTH]  
2009.69 - - Othe r [CTH]  
 - Apple juice:   
2009.71 - - Of a Brix value not exceeding 20  [CTH]  
2009.79 - - Othe r [CTH]  
2009.80 - Juice of any other single fruit or vegetable  [CTH]  
2009.90 - Mixtures of juices [CTH]  
 
 
HS2007 Description  Rule 
20.09 Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter As specified for subheadings 
 
 - Orange juice: As specified for subheadings 
2009.11 - -  Frozen [CC]  
2009.12 - -  Not frozen, of a Brix value not exceeding 20  [CC] 
2009.19 - -  Othe r [CC]  
 - Grapefruit juice:   
2009.21  - - Of a Brix value not exceeding 20  [CC] 
2009.29  - - Othe r [CC] 
 - Juice of any other single citrus fruit:   
2009.31  - - Of a Brix value not exceeding 20  [CC] 
2009.39  - - Othe r [CC]  
 - Pineapple juice:   
2009.41  - - Of a Brix value not exceeding 20  [CTH]  
2009.49  - - Othe r [CTH]  
2009.50 - Tomato juice [CTH]  
 - Grape juice (including grape must):   
2009.61 - - Of a Brix value not exceeding 30  [CTH]  
2009.69 - - Othe r [CTH]  
 - Apple juice:  
2009.71 - - Of a Brix value not exceeding 20  [CTH]  
2009.79 - - Othe r [CTH]  
2009.80 - Juice of any other single fruit or vegetable  [CTH]  
2009.90 - Mixtures of juices [CTH]  
 
 
HS2012 Description  Rule 
20.09 Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or not 
containing added sugar or other sweetening matter As specified for subheadings 
 
 - Orange juice: As specified for subheadings 
2009.11 - -  Frozen [CC]  
2009.12 - -  Not frozen, of a Brix value not exceeding 20  [CC] 
2009.19 - -  Othe r [CC]  
 - Grapefruit juice:   
2009.21  - - Of a Brix value not exceeding 20  [CC] 
2009.29  - - Othe r [CC] 
 - Juice of any other single citrus f ruit:  
2009.31  - - Of a Brix value not exceeding 20  [CC] 
2009.39  - - Othe r [CC]  
 - Pineapple juice:   
2009.41  - - Of a Brix value not exceeding 20  [CTH]  
2009.49  - - Othe r [CTH]  
2009.50 - Tomato juice [CTH]  
 - Grape juice (including grape must):   
2009.61 - - Of a Brix value not exceeding 30  [CTH]  
2009.69 - - Othe r [CTH]  
                                               
26 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 56 - 
 
  HS2012 Description  Rule 
 - Apple juice:  
2009.71 - - Of a Brix value not exceeding 20  [CTH]  
2009.79 - - Othe r [CTH]  
 - Juice of any other single fruit or vegetable:   
2009.81 --  Cranberry ( Vaccinium  macrocarpon, Vaccinium oxycoccos,  
Vaccinium vitis-idaea ) juice [CTH]  
2009.89 -- Othe r [CTH]  
2009.90 - Mixtures of juices [CTH]  
 
(c) Comments by the Secretariat 
Cranberries juice was previously classified in subheading 2009.80, together with other single 
fruit or vegetable juice, and the rule for this subheading was "CTH".  Therefore, the rule can 
be transposed by the sole addition of rule "CTH" for new HS2012 headings for cranberries juice (2009.81), and other single fruit or vegetable juice (2009.89). 
 
55. Heading 24.03 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
24.03 Other manufactured tobacco 
and manufactured tobacco 
substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences. 24.03
 Other manufactured tobacco 
and manufactured tobacco 
substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences. Creation of new subheading 
2403.11 for water pipe 
tobacco specified in 
Subheading Note 1 to Chapter 24. 
2403.10 -  Smoking tobacco, whether or 
not containing tobacco 
substitutes in any proportion   - Smoking tobacco, whether or 
not containing tobacco 
substitutes in any proportion:  
  2403.11  --   Water pipe tobacco specified 
in Subheading Note 1 to this 
Chapter  
  2403.19  -- Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences. CTH 
 
 
HS2002 Description  Rule 
24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences. CTH 
 
 
HS2007 Description  Rule 
24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences. CTH 
 
 
HS2012 Description  Rule 
24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences. CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly. 
 JOB/RO/4 
 
- 57 - 
 
  56. Heading 25.28 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
25.28 Natural borates and 
concentrates thereof (whether 
or not calcinated), but not 
including borates separated from natural brine; natural boric acid containing not more than 85% of H
3BO3 calculated on the 
dry weight. 25.28  Natural borates and 
concentrates thereof (whether 
or not calcinated), but not 
including borates separated from natural brine; natural boric acid containing not more than 85% of H
3BO3 calculated 
on the dry weight. Subheadings 2528.10 and 
2528.90 have been deleted 
because of the low volume of 
trade. 
2528.10 - Natural sodium borates and 
concentrates thereof (whether 
or not calcinated) - deleted   
2528.90 - Othe r -  deleted   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
25.28 Natural borates and concentrates thereof (whether or not 
calcinated), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H
3BO3 calculated on the dry weight. As specified for split headings 
ex25.28(a) - Calcinated CTHS  
ex25.28(b) - Othe r The origin shall be the country where the 
minerals of this split heading are obtained in their natural or unprocessed state. 
 
HS 2002 Description  Rule 
25.28 Natural borates and concentrates thereof (whether or not 
calcinated), but not including borates separated from 
natural brine; natural boric acid containing not more than 85% of H
3BO3 calculated on the dry weight. As specified for split headings 
ex25.28(a) - Calcinated CTHS  
ex25.28(b) - Othe r The origin shall be the country where the 
minerals of this split heading are obtained in their natural or unprocessed state. 
 
HS 2007 Description  Rule 
25.28 Natural borates and concentrates thereof (whether or not 
calcinated), but not including borates separated from 
natural brine; natural boric acid containing not more than 85% of H
3BO3 calculated on the dry weight. As specified for split headings 
ex25.28(a) - Calcinated CTHS  
ex25.28(b) - Othe r The origin shall be the country where the 
minerals of this split heading are obtained in 
their natural or unprocessed state. 
 
HS 2012 Description  Rule 
25.28 Natural borates  and concentrates thereof (whether or not 
calcinated), but not including borates separated from 
natural brine; natural boric acid containing not more than 85% of H
3BO3 calculated on the dry weight. As specified for split headings 
ex25.28(a) - Calcinated CTHS 
ex25.28(b) - Othe r The origin shall be the country where the 
minerals of this split heading are obtained in 
their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is needed; the rule can be transposed directly. JOB/RO/4 
 
- 58 - 
 
  57. Heading 27.10 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
27.10 Petroleum oils and oils obtained 
from bituminous minerals, other 
than crude; preparations 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; waste oils. 27.10
 Petroleum oils and oils 
obtained from bituminous 
minerals, other than crude; 
preparations 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; waste oils. Creation of new subheading 
2710.20 for biodiesel  
containing by weight 70% or 
more of petroleum oils or of oils obtained from bituminous minerals.  
 - Petroleum oils and oils 
obtained from bituminous 
minerals (other than crude) and 
preparations 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 oils:  - Petroleum oils and oils 
obtained from bituminous 
minerals (other than crude) 
and preparations 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 those 
containing biodiesel and other 
than waste oils:  
2710.11 -- Light oils and preparations -  deleted   
  2710.12  -- Light oils and preparations   
2710.19 -- Othe r 2710.19  -- Other  
  2710.20  - Petroleum oils and oils 
obtained from bituminous 
minerals (other than crude) 
and preparations 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, containing 
biodiesel, other than waste oils  
 - Waste oils:  - Waste oils:   
2710.91 -- Containing polychlorinated 
biphenyls (PCBs), 
polychlorinated terphenyls 
(PCTs) or polybrominated 
biphenyls (PBBs) 2710.91  -- Containing polychlorinated 
biphenyls (PCBs), 
polychlorinated terphenyls 
(PCTs) or polybrominated 
biphenyls (PBBs)  
2710.99 -- Othe r 2710.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations 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; CTH 
 
HS200227 Description  Rule 
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations 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; CTH 
 
HS2007 Description  Rule 
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations 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; CTH 
                                               
27 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 59 - 
 
   
HS2012 Description  Rule 
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations 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; CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
58. Heading 28.30 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
28.30 Sulphides; 
polysulphides, whether or not chemically defined. 28.52 Inorganic or organic compounds of 
mercury, whether or not chemically defined, excluding amalgams. Non-chemically defined 
compounds of mercury have been transferred to new subheading 2852.90 
2830.10 - Sodium sulphides 2852.10  - Chemically defined   
2830.90 - Othe r 2852.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
28.30 Sulphides; ploysulphides CTSH  
 
HS 2002 Description  Rule 
28.30 Sulphides; ploysulphides CTSH  
 
HS 200728 Description  Rule 
28.30 Sulphides; polysulphides, whether or not chemically defined.  As specified for subheadings 
2830.10 - Sodium sulphides CTSH  
2830.90 - Other: As specified for split subheadings 
ex.2830.90(a) -- Zinc Sulphide CTSHS  
ex.2830.90(b) -- Cadmium sulphide CTSHS  
ex.2830.90(c) -- Othe r CTSHS, except from split heading 
ex.28.52(e) 
 
HS 2012 Description  Rule 
28.30 Sulphides; polysulphides, whether or not chemically defined.  As specified for subheadings 
2830.10 - Sodium sulphides CTSH  
2830.90 - Other: As specified for split subheadings 
ex.2830.90(a) -- Zinc Sulphide CTSHS  
ex.2830.90(b) -- Cadmium sulphide CTSHS  
ex.2830.90(c) -- Othe r CTSHS, except from split heading 
ex.28.52(e) 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version. The 2007 rule can be transposed 
directly. 
 
                                               
28 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 60 - 
 
  59. Heading 28.35 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
28.35 Phosphinates (hypophosphites), 
phosphonates (phosphites) and 
phosphates; polyphosphates, 
whether or not chemically defined. 28.52
 Inorganic or organic 
compounds of mercury, 
whether or not chemically 
defined, excluding amalgams. Non-chemically defined  
compounds of mercury have 
been transferred to new 
subheading 2852.90 
2835.10 - Phosphinates (hypophosphites) 
and phosphonates (phosphites) 2852.10  - Chemically defined   
 - Phosphates: 2852.90  - Other  
2835.22 -- Of mono- or disodium    
2835.24 -- Of potassium     
2835.25 -- Calcium 
hydrogenorthophosphate 
(“dicalcium phosphate”)    
2835.26 -- Other phosphates of calcium    
2835.29 -- Othe r    
 - Polyphosphates:     
2835.31 -- Sodium triphosphate (sodium 
tripolyphosphate)    
2835.39 -- Othe r    
 
(b) Technical Rectification 
HS 1996 Description  Rule 
28.35 Phosphinates (hypophosphites), phosphonates 
(phosphites), phosphates and polyphosphates. CTSH  
 
HS 2002 Description  Rule 
28.35 Phosphinates (hypophosphites), phosphonates 
(phosphites), phosphates and polyphosphates. CTSH  
 
HS 200729 Description  Rule 
28.35 Phosphinates (hypophosphites), phosphonates 
(phosphites) and phosphates; polyphosphates, whether or 
not chemically defined. As specified for subheadings 
2835.10 - Phosphinates (hypophosphites) and phosphonates 
(phosphites) CTSH  
 - Phosphates:  
2835.22 --  Of mono- or disodium CTSH  
2835.24 --  Of potassium CTSH  
2835.25 --  Calcium hydrogenorthophosphate ("dicalcium 
phosphate") CTSH  
2835.26 --  Other phosphates of calcium  CTSH  
2835.29 --  Other: As specified for split subheading 
ex2835.29(a) --- Of trisodium CTSHS  
ex2835.29(b) --- Othe r CTSHS  
 - Polyphosphates:  
2835.31 --  Sodium triphosphate (sodium tripolyphosphate)  CTSH  
2835.39 --  Othe r CTSH, except from split heading ex28.52 (h)  
 
HS 2012 Description  Rule 
28.35 Phosphinates (hypophosphites), phosphonates 
(phosphites) and phosphates; polyphosphates, whether or 
not chemically defined. As specified for subheadings 
2835.10 - Phosphinates (hypophosphites) and phosphonates 
(phosphites) CTSH  
 - Phosphates:  
2835.22 --  Of mono- or disodium CTSH  
2835.24 --  Of potassium CTSH  
2835.25 --  Calcium hydrogenorthophosphate ("dicalcium 
phosphate") CTSH  
2835.26 --  Other phosphates of calcium  CTSH  
2835.29 --  Other: As specified for split subheading 
ex2835.29(a) --- Of trisodium CTSHS  
ex2835.29(b) --- Othe r CTSHS  
 - Polyphosphates:  
                                               
29 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 61 - 
 
  HS 2012 Description  Rule 
2835.31 --  Sodium triphosphate (sodium tripolyphosphate)  CTSH  
2835.39 --  Othe r CTSH, except from split heading ex28.52 (h)  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version. The 2007 rule can be transposed directly. 
 
60. Heading 28.42 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
28.42 Other salts of inorganic acids or 
peroxoacids (including 
aluminosilicates whether or not 
chemically defined), other than azides. 28.52
 Inorganic or organic 
compounds of mercury, 
whether or not chemically 
defined, excluding amalgams. Non-chemically defined 
compounds of mercury have 
been transferred to new 
subheading 2852.90 
2842.10 - Double or complex silicates, 
including aluminosilicates 
whether or not chemically 
defined 2852.10  - Chemically defined   
2842.90 - Othe r 2852.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
28.42 Other salts of inorganic acids or peroxoacids, excluding azides.  CTSH  
 
HS 200230 Description  Rule 
28.42 
  Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not chemically defined), other than azides As specified for subheadings 
 
2842.10 
 - Double or complex silicates, including 
aluminosilicates whether or not chemically defined As specified for split subheading 
ex2842.10(a)    
 -- Non-chemically defined aluminosilicates
 
 CTSHS, except from subheadings 3006.70, 
3824.90, 3825.20, 3825.49, 3825.50, 3825.61, 3825.69,  3825.90, split subheading ex3006.80(l), 
ex3825.30(a), ex3825.41(b) (other than 
perhalogenated waste organic solvents)  
ex2842.10(b) -- Others CTSHS  
2842.90 - Othe r CTSH  
 
HS 200731 Description  Rule 
28.42 Other salts of inorganic acids or peroxoacids (including 
aluminosilicates whether or not chemically defined), other than azides. As specified for subheadings
  
2842.10 
 - Double or complex silicates, including aluminosilicates 
whether or not chemically defined As specified for split subheading 
ex2842.10(a) 
    -- Non-chemically defined aluminosilicates
 
 
   CTSHS, except from subheading 3006.70, 
3824.90, 3825.20, 3825.49, 3825.50, 3825.61, 3825.69, 3825.90, split subheading ex3006.92(l), ex3825.30(a), ex3825.41(b) (other than perhalogenated waste organic solvents), or split 
heading ex28.52(m) 
ex2842.10(b) -- Others CTSHS, except from  split heading ex28.52(m)  
2842.90 - Othe r As specified for split subheading 
ex2842.90(a) -- Fulminates, cyanates and thiocyanates.  CTSHS, except from split heading ex28.52(k)  
ex2842.90(b) -- Othe r CTSHS, except from split heading ex28.52(n)  
 
HS 2012 Description  Rule 
28.42 Other salts of inorganic acids or peroxoacids (including aluminosilicates 
whether or not chemically defined), other than azides. As specified for subheadings   
2842.10 
 - Double or complex silicates, including aluminosilicates whether or not 
chemically defined As specified for split subheading  
                                               
30 As per technical rectification in JOB/RO/2.Rev.1. 
31 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 62 - 
 
  HS 2012 Description  Rule 
ex2842.10(a) 
   
 
    -- Non-chemically defined aluminosilicates
 
 
  
 
    CTSHS, except from subheading 
3006.70, 3824.90, 3825.20, 3825.49, 3825.50, 3825.61, 3825.69, 3825.90, split 
subheading ex3006.92(l), 
ex3825.30(a), ex3825.41(b) (other than perhalogenated waste organic solvents), or split heading ex28.52(m) 
ex2842.10(b) -- Others CTSHS, except from split heading 
ex28.52(m) 
2842.90 - Othe r As specified for split subheading  
ex2842.90(a) -- Fulminates, cyanates and thiocyanates.  CTSHS, except from split heading 
ex28.52(k) 
ex2842.90(b) -- Othe r CTSHS, except from split heading 
ex28.52(n) 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version. The 2007 rule can be transposed directly. 
 
61. Heading 28.48 
(a) HS Change 
HS2007 Description  HS 2012 Description  Reason for change 
28.48 Phosphides, whether 
or not chemically 
defined, excluding 
ferrophosphorus. 28.52 Inorganic or organic compounds of 
mercury, whether or not 
chemically defined, excluding 
amalgams. Non-chemically defined compounds 
of mercury have been transferred to 
new subheading 2852.90 
  2852.10 - Chemically defined   
  2852.90 -  Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus.  CTH 
 
HS2002 Description  Rule 
28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus.  CTH 
 
HS200732 Description  Rule 
28.48 Phosphides, whether or not chemically defined,  excluding 
ferrophosphorus. CTH, except from split heading ex28.52(p)  
 
HS2012 Description  Rule 
28.48 Phosphides, whether or not chemically defined, excluding 
ferrophosphorus. CTH, except from split heading ex28.52(p)  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version. The 2007 rule can be transposed directly.  
 
                                               
32 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 63 - 
 
  62. Heading 28.49 
(a) HS Change 
HS2007 Description  HS2012 Description  Reason for change  
28.49 Carbides, whether or 
not chemically 
defined. 28.52 Inorganic or organic compounds of 
mercury, whether or not chemically 
defined, excluding amalgams. Non-chemically defined 
compounds of mercury have been 
transferred to new subheading 
2852.90 
2849.10 - Of calcium 2852.10 - Chemically defined   
2849.20 - Of silicon 2852.90 -  Other  
2849.90 - Othe r    
 
(b) Technical Rectification 
HS 1996 Description  Rule 
28.49 Carbides, whether or not chemically defined.  CTSH  
 
HS 2002 Description  Rule 
28.49 Ca rbides, whether or not chemically defined.  CTSH  
 
HS 200733 Description  Rule 
28.49 Carbides, whether or not chemically defined.  As specified for subheadings 
2849.10 - Of calcium CTSH  
2849.20 - Of silicon  CTSH  
2849.90 - Other: CTSH, except from split heading ex28.52(q)  
 
HS 2012 Description  Rule 
28.49 Carbides, whether or not chemically defined.  As specified for subheadings 
2849.10 - Of calcium CTSH  
2849.20 - Of silicon  CTSH  
2849.90 - Other: CTSH, except from split heading ex28.52(q)  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version. The 2007 rule can be transposed directly.  
 
63. Heading 28.50 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
28.50 Hydrides, nitrides, azides, 
silicides and borides, whether or 
not chemically defined, other 
than compounds which are also carbides of heading 28.49. 28.52
 Inorganic or organic 
compounds of mercury, 
whether or not chemically 
defined, excluding amalgams. Non-chemically defined 
compounds of mercury have 
been transferred to new 
subheading 2852.90 
  2852.10  - Chemically defined   
  2852.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
28.50 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other 
than compounds which are also carbides of heading 28.49. CTH 
 
HS2002 Description  Rule 
28.50 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other 
than compounds which are also carbides of heading 28.49. CTH 
 
                                               
33 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 64 - 
 
  HS 200734 Description  Rule 
28.50 Hydrides, nitrides, azides, silicides and borides, whether or 
not chemically defined, other than compounds which are also carbides of heading 28.49. CTH, except from split heading ex28.52(r)
 
 
HS 2012 Description  Rule 
28.50 Hydrides, nitrides, azides, silicides and borides, whether or 
not chemically defined, other than compounds which are also carbides of heading 28.49. CTH, except from split heading ex28.52(r)
 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version. The 2007 rule can be transposed directly. 
 
 
64. Heading 28.52 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
28.52 Inorganic or organic 
compounds of mercury, whether or not 
chemically defined, 
excluding amalgams. 28.52 Inorganic or organic 
compounds of mercury, whether or not 
chemically defined, 
excluding amalgams. The scope of heading 28.52 has been 
expanded by inserting the expression "whether or not chemically defined" 
 
Subsequently heading 28.52 has been divided to cover, under the new subheading 2852.10, chemically defined inorganic or 
organic compounds of mercury, excluding 
amalgams (facilitating the monitoring and control of these products under the Rotterdam Convention on the prior informed consent procedure (PIC) for certain 
hazardous chemicals and pesticides in 
international trade) and, under the new subheading 2852.90, other inorganic or organic compounds of mercury, including amalgams. 
 
For the purposes of subheading 2852.10, the expression "chemically defined" has been defined in Subheading Note 1 to Chapter 28. 
 
Expansion of the scope of heading 28.52 entails the transfer of non-chemically defined compounds of mercury to the new 
subheading 2852.90. 
  2852.10  - Chemically defined   
  2852.90  - Other  
 
(b) Technical Rectification 
HS 200735 Description  Rule 
28.52 Compounds, inorganic or organic, of mercury, excluding 
amalgams. As specified for split headings 
ex28.52(a) -Of mercury oxides or hydroxide CTHS, except from subheading 2825.90. 
ex28.52(b) -Of mercury chlorides CTHS, except from split subheading ex2827.39(e)  
ex28.52(c) -Of mercury chloride oxides and chloride hydroxides  CTHS, except from subheading 2827.49 
ex28.52(d) -Of mercury iodides and mercury iodides oxides  CTHS, except from subheading 2827.60 
ex28.52(e) - Of mercury sulphides; mercury polysulphides  CTHS, except from split subheading ex2830.90(c)  
ex28.52(f) - Of mercury sulphates CTHS, except from split subheading ex2833.29(c)  
ex28.52(g) -Of mercury nitrates CTHS, except from split subheading ex2834.29 
(b). 
ex28.52(h) - Of mercury polyphosphates CTHS, except from subheading 2835.39  
ex28.52(i) - Of mercury cyanides and oxycyanide  CTHS, except from subheading 2837.19 
ex28.52(j) - Of  mercury complex cyanides CTHS, except from subheading 2837.20 
ex28.52(k) - Of mercury fulminates, cyanates and thyocyanates  CTHS, except from split subheading ex2842.90(a)  
                                               
34 As per technical rectification in JOB/RO/3.Rev.1. 
35 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 65 - 
 
  HS 200735 Description  Rule 
ex28.52(l) - Of mercury chromates, dichromates and 
peroxochromates CTHS, except from split subheading ex2841.50(c)  
ex28.52(m) - Of mercury double or complex silicates, including 
aluminosilicicates CTHS, except split  subheadings ex2842.10(a)or  
ex2842.10(b) 
ex28.52(n) - Of other salts of inorganic acids or peroxoacids of 
mercury CTHS, except subheading 2842.90 
ex28.52(o) - Of inorganic and organic compounds of precious 
metals with Mercury CTHS, except from subheading 2843.90. 
ex28.52(p) - Of mercury phosphides CTHS, except from heading 28.48 
ex28.52(q) - Of carbides of mercury CTHS, except from subheading 2849.90 
ex28.52(r) - Of  mercury hydrides , nitrides, azides , silicides and 
borides CTHS, except from heading 28.50 
ex28.52(s) - Of other inorganic compounds of mercury  CTHS, except from heading 28.53 
ex28.52(t) - Of mercury lactic acid, its salts and esters  CTHS, except from subheading 2918.11 
ex28.52(u) - Of other mercury organo-inorganic compounds  CTHS, except from heading 29.31 
ex28.52(v) - Of mercury heterocyclic compounds with oxygen 
hetero-atom(s) only. CTHS, except from subheading 2932.99 
ex28.52(w) Of other mercury Heterocyclic compounds with nitrogen 
hetero-atom(s) only CTHS, except from subheading 2934.99 
ex28.52(x) - Of other Mercury tanning extracts of vegetable origin; 
tannins and their salts, ethers, asters and other derivatives.  CTHS, except from subheading 3201.90 
ex28.52(y) - Of inorganic Mercury products of a kind used as 
luminophores CTHS, except from subheading 3206.50 
ex28.52(z) Of mercury Albumins (including concentrates of two or 
more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. CTHS, except from subheading 3502.90 
ex28.52(zi) Of mercury Peptones and their derivatives; other 
protein substances and their derivatives, not elsewhere 
specified or included; hide powder, whether or not 
chromed. CTHS, except from subheading 3504.00 
ex28.52(zii) Of other Mercury Chemical p reparations for 
photographic uses (other than varnishes, glues, 
adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. CTHS, except from subheading 3707.90 
ex28.52(ziii) Of mercury Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or laboratory reagents 
whether or not on a backing, other than those of 
heading 30.02 or 30.06; certified reference materials. CTHS, except from subheading 3822.00 
 
HS 2012 Description  Rule 
28.52 Compounds, inorganic or organic, of mercury, excluding 
amalgams. As specified for split headings 
ex28.52(a) -Of mercury oxides or hydroxide CTHS, except from subheading 2825.90. 
ex28.52(b) -Of mercury chlorides CTHS, except from split subheading ex2827.39(e)  
ex28.52(c) -Of mercury chloride oxides and chloride hydroxides  CTHS, except from subheading 2827.49 
ex28.52(d) -Of mercury iodides and mercury iodides oxides  CTHS, except from subheading 2827.60 
ex28.52(e) - Of mercury sulphides; mercury polysulphides  CTHS, except from split subheading ex2830.90(c)  
ex28.52(f) - Of mercury sulphates CTHS, except from split subheading ex2833.29(c)  
ex28.52(g) -Of mercury nitrates CTHS, except from split subheading ex2834.29(b).  
ex28.52(h) - Of mercury polyphosphates CTHS, except from subheading 2835.39  
ex28.52(i) - Of mercury cyanides and oxycyanide  CTHS, except from subheading 2837.19 
ex28.52(j) - Of  mercury complex cyanides CTHS, except from subheading 2837.20 
ex28.52(k) - Of mercury fulminates, cyanates and thyocyanates  CTHS, except from split subheading ex2842.90(a)  
ex28.52(l) - Of mercury chromates, dichromates and 
peroxochromates CTHS, except from split subheading ex2841.50(c)  
ex28.52(m) - Of mercury double or complex silicates, including 
aluminosilicicates CTHS, except split  subheadings ex2842.10(a)or  
ex2842.10(b) 
ex28.52(n) - Of other salts of inorganic acids or peroxoacids of 
mercury CTHS, except subheading 2842.90 
ex28.52(o) - Of inorganic and organic compounds  of precious 
metals with Mercury CTHS, except from subheading 2843.90. 
ex28.52(p) - Of mercury phosphides CTHS, except from heading 28.48 
ex28.52(q) - Of carbides of mercury CTHS, except from subheading 2849.90 
ex28.52(r) - Of  mercury hydrides , nitrides, azides , silicides and 
borides CTHS, except from heading 28.50 
ex28.52(s) - Of other inorganic compounds of mercury  CTHS, except from heading 28.53 
ex28.52(t) - Of mercury lactic acid, its salts and esters  CTHS, except from subheading 2918.11 
ex28.52(u) - Of other mercury organo-inorganic compounds  CTHS, except from heading 29.31 
ex28.52(v) - Of mercury heterocyclic compounds with oxygen 
hetero-atom(s) only. CTHS, except from subheading 2932.99 
ex28.52(w) Of other mercury Heterocyclic compounds with nitrogen 
hetero-atom(s) only CTHS, except from subheading 2934.99 
ex28.52(x) - Of other Mercury tanning extracts of vegetable origin; 
tannins and their salts, ethers, asters and other 
derivatives.  CTHS, except from subheading 3201.90 JOB/RO/4 
 
- 66 - 
 
  HS 2012 Description  Rule 
ex28.52(y) - Of inorganic Mercury products of a kind used as 
luminophores CTHS, except from subheading 3206.50 
ex28.52(z) Of mercury Albumins (including concentrates of two or 
more whey proteins, containing by weight more than 
80% whey proteins, calculated on the dry matter), 
albuminates and other albumin derivatives. CTHS, except from subheading 3502.90 
ex28.52(zi) Of mercury Peptones and their derivatives; other 
protein substances and their derivatives, not elsewhere 
specified or included; hide powder, whether or not 
chromed. CTHS, except from subheading 3504.00 
ex28.52(zii) Of other Mercury Chemical preparations for 
photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or 
put up for retail sale in a form ready for use. CTHS, except from subheading 3707.90 
ex28.52(ziii) Of mercury Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or laboratory reagents 
whether or not on a backing, other than those of 
heading 30.02 or 30.06; certified reference materials. CTHS, except from subheading 3822.00 
ex28.52(ziv) Of other casein glues CTHS, except from split subheading ex3501.90(b)  
ex28.52(zv) Of other Prepared culture media for the development or 
maintenance of micro-organisms (including viruses and 
the like) or of plant, human or animal cells CTHS, except from split subheading ex3824.90(b)  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version. The 2007 rule can be transposed 
directly.  
65. Heading 29.03 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
29.03 Halogenated derivatives of 
hydrocarbons. 29.03  Halogenated derivatives of 
hydrocarbons.  
 - Saturated chlorinated 
derivatives of acyclic 
hydrocarbons:  - Saturated chlorinated derivatives 
of acyclic hydrocarbons:  
2903.11 -- Chloromethane (methyl 
chloride) and chloroethane (ethyl chloride) 2903.11
 -- Chloromethane (methyl 
chloride) and chloroethane (ethyl chloride)  
2903.12 -- Dichloromethane (methylene 
chloride) 2903.12  -- Dichloromethane (methylene 
chloride)  
2903.13 -- Chloroform 
(trichloromethane) 2903.13  -- Chloroform (trichloromethane)   
2903.14 -- Carbon tetrachloride 2903.14  -- Carbon tetrachloride   
2903.15 --Ethylene dichloride (ISO) 
(1,2-dichloroethane) 2903.15  -- Ethylene dichloride (ISO) (1,2-
dichloroethane)  
2903.19 -- Othe r 2903.19  -- Other  
 - Unsaturated chlorinated 
derivatives of acyclic hydrocarbons:  - Unsaturated chlorinated 
derivatives of acyclic hydrocarbons:  
2903.21 -- Vinyl chloride (chloroethylene) 2903.21  -- Vinyl chloride (chloroethylene)   
2903.22 -- Trichloroethylene 2903.22  -- Trichloroethylene   
2903.23 -- Tetrachloroethylene 
(perchloroethylene) 2903.23  -- Tetrachloroethylene 
(perchloroethylene)  
2903.29 -- Othe r 2903.29  -- Other  
 - Fluorinated, brominated or 
iodinated derivatives of acyclic 
hydrocarbons:  - Fluorinated, brominated or 
iodinated derivatives of acyclic 
hydrocarbons:  
2903.31 -- Ethylene dibromide (ISO) 
(1,2-dibromoethane) 2903.31  -- Ethylene dibromide (ISO) (1,2-
dibromoethane)  
2903.39 -- Othe r 2903.39  -- Other  
 - Halogenated derivatives of 
acyclic hydrocarbons containing two or more different halogens:    
2903.41 -- Trichlo rofluoromethane - deleted   
2903.42 -- Dichlorodifluoromethane -  deleted   
2903.43 -- Trichlorotrifluoroethanes - deleted   
2903.44 -- Dichlorotetrafluoroethanes 
and chloropentafluoroethane - deleted   
2903.45 -- Other derivatives 
perhalogenated only with 
fluorine and chlorine - deleted   JOB/RO/4 
 
- 67 - 
 
  HS2007 Description HS2012  Description  Reason for change  
2903.46 -- Bromochlorodifluoromethane, 
bromotrifluoromethane and dibromotetrafluoroethanes -
 deleted   
2903.47 -- Other perhalogenated 
derivatives - deleted   
2903.49 -- Othe r -  deleted   
 - Halogenated derivatives of 
cyclanic, cyclenic or 
cycloterpenic hydrocarbons:    
2903.51 -- 1,2,3,4,5,6-
Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) -
 deleted   
2903.52 -- Aldrin (ISO), chlordane (ISO) 
and heptachlor (ISO) - deleted   
2903.59 -- Othe r -  deleted   
 - Halogenated derivatives of 
aromatic hydrocarbons:    
2903.61 -- Chlorobenzene, o-
dichlorobenzene and p-
dichlorobenzene - deleted   
2903.62 -- Hexachlorobenzene (ISO) and 
DDT (ISO) (clofenotane (INN), 
1,1,1-trichloro-2,2-bis( p-
chlorophenyl)ethane) - deleted   
290369 -- Othe r -  deleted   
   - Halogenated derivatives of 
acyclic hydrocarbons containing 
two or more different halogens: New subheadings 2903.71 
to 2903.75 have been 
created to cover certain 
substances that deplete 
the ozone layer. 
Amendments 
consequential to the 
Montreal Protocol on 
Substances that deplete 
the Ozone Layer.   2903.71  -- Chlorodifluoromethane  
  2903.72  -- Dichlorotrifluoroethanes  
  2903.73  -- Dichlorofluoroethanes  
  2903.74  -- Chlorodifluoroethanes  
  2903.75  -- Dichloropentafluoropropanes  
  2903.76  -- Bromochlorodifluoromethane, 
bromotrifluoromethane and 
dibromotetrafluoroethanes Subheading 2903.46 has 
been renumbered as 
2903.76. Amendments 
consequential to the 
Montreal Protocol on 
Substances that deplete 
the Ozone Layer. 
  2903.77  -- Other, perhalogenated only with 
fluorine and chlorine Subheadings 2903.41 to 
2903.45 have been merged into new subheading 2903.77 
covering certain 
halogenated derivatives of acyclic hydrocarbons containing two or more different halogens, 
perhalogenated only with 
fluorine and chlorine.   Amendments 
consequential to the 
Montreal Protocol on Substances that Deplete the Ozone layer. 
  2903.78  -- Other perhalogenated 
derivatives Subheading 2903.47 has 
been renumbered as 
2903.78. 
  2903.79  -- Other New subheading 2903.79 has been created to cover other halogenated 
derivatives of acyclic 
hydrocarbons containing two or more different halogens.   
Amendments 
consequential to the Montreal Protocol on Substances that Deplete 
the Ozone Layer.  
   - Halogenated derivatives of 
cyclanic, cyclenic or cycloterpenic 
hydrocarbons:  JOB/RO/4 
 
- 68 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  2903.81  -- 1,2,3,4,5,6-
Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) Subheadings 2903.51 to 
2903.69 have been renumbered as 2903.81 to 2903.99. 
  2903.82  -- Aldrin (ISO), chlordane (ISO) 
and heptachlor (ISO) 
  2903.89  -- Aldrin (ISO), chlordane (ISO) 
and heptachlor (ISO) 
   - Halogenated derivatives of 
aromatic hydrocarbons: 
  2903.91  -- Chlorobenzene, o-
dichlorobenzene and p-
dichlorobenzene 
  2903.92  -- Hexachlorobenzene (ISO) and 
DDT (ISO) (clofenotane (INN), 
1,1,1-trichloro-2,2-bis( p-
chlorophenyl)ethane) 
  2903.99  -- Other 
 
(b) Technical Rectification 
HS 1996 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons.  CTSH  
 
HS 200236 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons.  CTSH  
2903.19 -- Othe r CTSH, or change from or to 1, 2-
Dichloropropane (propylene dichloride) and 
dichlorobutanes of this subheading. 
 
HS 200737 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons.  As specified for subheadings 
 -Saturated chlorinated derivatives of acyclic hydrocarbons:   
2903.11 --Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride) CTSH  
2903.12 --Dichloromethane (methylene chloride)  CTSH  
2903.13 --Chloroform (trichloromethane) CTSH  
2903.14 --Carbon tetrachloride CTSH  
2903.15 --Ethylene dichloride (ISO) (1,2-dichloroethane)  CTSH  
2903.19 -- Othe r CTSH, or change from or to 1,2-
Dichloropropane (propylene dichloride) and 
dichlorobutanes of this subheading. 
 - Unsaturated chlorinated derivatives of acyclic 
hydrocarbons:  
2903.21 -- Vinyl chloride (chloroethylene)  CTSH  
2903.22 -- Trichloroethylene CTSH  
2903.23 -- Tetrachloroethylene (perchloroethylene)  CTSH  
2903.29 -- Othe r CTSH  
 - Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons:  
2903.31 -- Ethylene dibromide (ISO) (1,2-dibromoethane)  CTSH, except from subheading 2903.39  
2903.39 -- Othe r CTSH, except from subheading 2903.31  
 - Halogenated derivatives of acyclic hydrocarbons containing 
two or more different halogens:  
2903.41 -- Trichlorofluoromethane CTSH  
2903.42 -- Dichlorodifluoromethane CTSH  
2903.43 -- Trichlorotrifluoroethanes CTSH  
2903.44 -- Dichlorotetrafluoroethanes and chloropentafluoroethane  CTSH  
2903.45 -- Other derivatives perhalogenated only with fluorine and 
chlorine CTSH  
2903.46 -- Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes CTSH  
2903.47 -- Other perhalogenated derivatives  CTSH  
2903.49 -- Othe r CTSH  
 - Halogenated derivatives of cyclanic, cyclenic or 
cycloterpenic hydrocarbons:  
2903.51 -- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), 
including lindane (ISO, INN) CTSH  
2903.52 -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  CTSH, except from subheading 2903.59  
2903.59 -- Othe r CTSH, except from subheading 2903.52  
 - Halogenated derivatives of aromatic hydrocarbons:   
                                               
36 As per technical rectification in JOB/RO/2.Rev.1. 
37 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 69 - 
 
  HS 200737 Description  Rule 
2903.61 -- Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  CTSH  
2903.62 -- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane 
(INN), 1,1,1-trichloro-2,2-bis( p-chlorophenyl)ethane) CTSH  
2903.69 -- Othe r CTSH  
 
HS 2012 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons.  As specified for subheadings 
 -Saturated chlorinated derivatives of acyclic hydrocarbons:   
2903.11 --Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride) CTSH  
2903.12 --Dichloromethane (methylene chloride)  CTSH  
2903.13 --Chloroform (trichloromethane) CTSH  
2903.14 --Carbon tetrachloride CTSH  
2903.15 --Ethylene dichloride (ISO) (1,2-dichloroethane)  CTSH  
2903.19 -- Othe r CTSH, or change from or to 1,2-
Dichloropropane (propylene dichloride) and 
dichlorobutanes of this subheading. 
 - Unsaturated chlorinated derivatives of acyclic 
hydrocarbons:  
2903.21 -- Vinyl chloride (chloroethylene)  CTSH  
2903.22 -- Trichloroethylene CTSH  
2903.23 -- Tetrachloroethylene (perchloroethylene)  CTSH  
2903.29 -- Othe r CTSH  
 - Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons:  
2903.31 -- Ethylene dibromide (ISO) (1,2-dibromoethane)  CTSH, except from subheading 2903.39  
2903.39 -- Othe r CTSH, except from subheading 2903.31  
 - Halogenated derivatives of acyclic hydrocarbons containing 
two or more different halogens:  
2903.71 -- Chlorodifluoromethane CTSH, except from subheadings 2903.72, 
2903.73, 2903.74, 2903.75 and 2903.79 
2903.72 -- Dichlorotrifluoroethanes CTSH, except from subheadings 2903.71, 
2903.73, 2903.74 2903.75 and 2903.79 
2903.73 -- Dichlorofluoroethanes CTSH, except from subheadings 2903.71, 
2903.72, 2903.74 2903.75 and 2903.79 
2903.74 -- Chlorodifluoroethanes CTSH, except from subheadings 2903.71, 
2903.72, 2903.73 2903.75 and 2903.79 
2903.75 -- Dichloropentafluoropropanes CTSH, except from subheadings 2903.71, 
2903.72, 2903.73 2903.74 and 2903.79 
2903.76 -- Bromochlorodifluoromethane, b romotrifluoromethane 
and dibromotetrafluoroethanes CTSH  
2903.77 -- Other, perhalogenated only with fluorine and chlorine  CTSH  
2903.78 -- Other perhalogenated derivatives  CTSH  
2903.79 -- Othe r CTSH, except from subheadings 2903.71, 
2903.72, 2903.73 2903.74 and 2903.75 
 - Halogenated derivatives of cyclanic, cyclenic or 
cycloterpenic hydrocarbons:  
2903.81 -- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), 
including lindane (ISO, INN) CTSH  
2903.82 -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  CTSH, except from subheading 2903.89  
2903.89 -- Othe r CTSH, except from subheading 2903.82  
 - Halogenated derivatives of aromatic hydrocarbons:   
2903.91 -- Chlorobenzene, o-dichlorobenzene and p-
dichlorobenzene CTSH  
2903.92 -- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane 
(INN), 1,1,1-trichloro-2,2-bis( p-chlorophenyl)ethane) CTSH  
2903.99 -- Othe r CTSH  
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As products classified in HS2012 subheadings 2903.71-2903.75  and 
2903.81-2903.82 were previously classified in subheadings 2903.49 and 2903.52; the rule can be transposed by adding an exception to the rule. 
  
In the case of HS2007 subheadings 2903.46-2903.47 and 2903.51 to 2903.69 the rule can be simply transposed by renumbering them to read their corresponding subheadings in HS2012. JOB/RO/4 
 
- 70 - 
 
  66. Heading 29.08 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
29.08 Halogenated, sulphonated, 
nitrated or nitrosated 
derivatives of phenols or 
phenol-alcohols. 29.08  Halogenated, sulphonated, 
nitrated or nitrosated derivatives 
of phenols or phenol-alcohols. Creation of new subheading 
2908.92 for 4,6-dinitro-o-
cresol (DNOC(ISO)) and its 
salts.  Amendment made consequential to the 
Rotterdam Convention on the 
prior informed consent procedure (PIC) for certain hazardous chemicals and pesticides in international 
trade. 
 - Derivatives containing only 
halogen substituents and their 
salts:  - Derivatives containing only 
halogen substituents and their 
salts:  
2908.11 -- Pentachlorophenol (ISO) 2908.11  -- Pentachlorophenol (ISO)   
2908.19 -- Othe r 2908.19  -- Other  
 - Other:  -  Other:   
2908.91 -- Dinoseb (ISO) and its salts 2908.91  -- Dinoseb (ISO) and its salts   
  2908.92  -- 4,6-Dinitro- o-cresol (DNOC 
(ISO)) and its salts  
2908.99 -- Othe r 2908.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. CTSH 
 
HS2002 Description  Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. CTSH 
 
HS 200738 Description  Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated 
derivatives of phenols or phenol-alcohols. As specified for subheading 
 -Derivatives containing only halogen substituents 
and their salts:  
2908.11 --Pentachlorophenol (ISO) CTSH, except from subheading 2908.19 
2908.19 --Othe r CTSH, except from subheading 2908.11 
 -Other:  
2908.91 --Dinoseb (ISO) and its salts  CTSH, except from split subheading ex2908.99(b)  
2908.99 --Othe r As specified for split subheading 
ex2908.99(a) --- Derivatives containing only sulpho groups, 
their salts and esters CTSHS  
ex2908.99(b) --- Othe r CTSHS, except from subheading 2908.91 
 
HS 2012 Description  Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated 
derivatives of phenols or phenol-alcohols. As specified for subheading 
 -Derivatives containing only halogen substituents 
and their salts:  
2908.11 --Pentachlorophenol (ISO) CTSH, except from subheading 2908.19 
2908.19 --Othe r CTSH, except from subheading 2908.11 
 -Other:  
2908.91 --Dinoseb (ISO) and its salts CTSH, except from subheading 2908.92 and split 
subheading ex2908.99(b) 
2908.92 -- 4,6-Dinitro- o-cresol (DNOC (ISO)) and its salts  CTSH, except from subheading 2908.91 and split 
subheading ex2908.99(b) 
2908.99 --Othe r As specified for split subheading 
ex2908.99(a) --- Derivatives containing only sulpho groups, their 
salts and esters CTSHS  
ex2908.99(b) --- Othe r CTSHS, except from subheading 2908.91 and 
2908.92 
 
                                               
38 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 71 - 
 
  (c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As products classified in HS2012 subheading 2908.92 were previously 
classified in split subheading ex2908.99(b); the rule can be transposed by adding an 
exception to the rule "CTSH". 
 
67. Heading 29.12 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
29.12 Aldehydes, whether or not 
with other oxygen function; 
cyclic polymers of aldehydes; 
paraformaldehyde. 29.12  Aldehydes, whether or not with 
other oxygen function; cyclic 
polymers of aldehydes; 
paraformaldehyde. Deletion of subheading 
2912.30 because of the 
low volume of trade. 
 - Acyclic aldehydes without 
other oxygen function:  - Acyclic aldehydes without other 
oxygen function:  
2912.11 -- Methanal (formaldehyde) 2912.11  -- Methanal (formaldehyde)   
2912.12 -- Ethanal (acetaldehyde) 2912.12  -- Ethanal (acetaldehyde)   
2912.19 -- Othe r 2912.19  -- Other  
 - Cyclic aldehydes without 
other oxygen function:  - Cyclic aldehydes without other 
oxygen function:  
2912.21 -- Benzaldehyde  2912.21  -- Benzaldehyde   
2912.29 -- Othe r 2912.29  -- Other  
2912.30 - Aldehyde-alcohols - deleted   
 - Aldehyde-ethers, 
aldehyde-phenols and 
aldehydes with other oxygen 
function:  - Aldehyde-alcohols, aldehyde-
ethers, aldehyde-phenols and 
aldehydes with other oxygen 
function:  
2912.41 -- Vanillin (4-hydroxy-3-
methoxybenzaldehyde) 2912.41  -- Vanillin (4-hydroxy-3-
methoxybenzaldehyde)  
2912.42 -- Ethylvanillin (3-ethoxy-4-
hydroxybenzaldehyde) 2912.42  -- Ethylvanillin (3-ethoxy-4-
hydroxybenzaldehyde)  
2912.49 -- Othe r 2912.49  -- Other  
2912.50 - Cyclic polymers of aldehydes 2912.50  - Cyclic polymers of aldehydes   
2912.60 - Paraformaldehyde 2912.60  - Paraformaldehyde   
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of 
aldehydes; paraformaldehyde. CTSH 
 
HS2002 Description  Rule 
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of 
aldehydes; paraformaldehyde. CTSH 
 
HS 200739 Description  Rule 
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers 
of aldehydes; paraformaldehyde. As specified for subheading  
 -Acyclic aldehydes without other oxygen function:   
2912.11 --Methanal (formaldehyde) CTSH 
2912.12 --Ethanal (acetaldehyde) CTSH 
2912.19 --Othe r As specified for split subheading  
ex2912.19(a) ---Butanal (butyraldehyde, normal isomer)  CTSHS 
ex2912.19(b) ---Othe r CTSHS 
 - Cyclic aldehydes without other oxygen function:   
2912.21 -- Benzaldehyde CTSH 
2912.29 -- Othe r CTSH 
2912.30 - Aldehyde-alcohols CTSH 
 - Aldehyde-ethers, aldehyde-phenols  and aldehydes with other oxygen 
function:  
2912.41 -- Vanillin (4-hydroxy-3-methoxybenzaldehyde)  CTSH 
2912.42 -- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  CTSH 
2912.49 -- Othe r CTSH 
2912.50 - Cyclic polymers of aldehydes CTSH 
2912.60 - Paraformaldehyde CTSH 
 
                                               
39 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 72 - 
 
  HS 2012 Description  Rule 
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers 
of aldehydes; paraformaldehyde. As specified for subheading  
 -Acyclic aldehydes without other oxygen function:   
2912.11 --Methanal (formaldehyde) CTSH 
2912.12 --Ethanal (acetaldehyde) CTSH 
2912.19 --Othe r As specified for split subheading  
ex2912.19(a) ---Butanal (butyraldehyde, normal isomer)  CTSHS 
ex2912.19(b) ---Othe r CTSHS 
 - Cyclic aldehydes without other oxygen function:   
2912.21 -- Benzaldehyde CTSH 
2912.29 -- Othe r CTSH 
 - Aldehyde-ethers, aldehyde-phenols  and aldehydes with other oxygen 
function:  
2912.41 -- Vanillin (4-hydroxy-3-methoxybenzaldehyde)  CTSH 
2912.42 -- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  CTSH 
2912.49 -- Othe r As specified for split subheading  
2912.49(a) --- Aldehyde-alcohols CTSHS 
2912.49(b) --- Othe r CTSHS 
2912.50 - Cyclic polymers of aldehydes CTSH 
2912.60 - Paraformaldehyde CTSH 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 subheading 2912.49 was 
previously classified in HS2007 subheading 2912. 30, the rule can be transposed by splitting 
subheading 2912.49. 
 
68. Heading 29.14 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
29.14 Ketones and quinones, 
whether or not with other oxygen function, and their halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. 29.14
 Ketones and quinones, whether or 
not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. Deletion of subheading 
2914.21 because of the low volume of trade. 
 - Acyclic ketones without 
other oxygen function:  - Acyclic ketones without other 
oxygen function:  
2914.11 -- Acetone 2914.11  -- Acetone   
2914.12 -- Butanone (methyl ethyl 
ketone) 2914.12  -- Butanone (methyl ethyl ketone)   
2914.13 -- 4-Methylpentan-2-one 
(methyl isobutyl ketone) 2914.13  -- 4-Methylpentan-2-one (methyl 
isobutyl ketone)  
2914.19 -- Othe r 2914.19  -- Other  
 - Cyclanic, cyclenic or 
cycloterpenic ketones without other oxygen function:  -
 Cyclanic, cyclenic or cycloterpenic 
ketones without other oxygen function:  
2914.21 -- Campho r - deleted   
2914.22 -- Cyclohexanone and 
methylcyclohexanones 2914.22  -- Cyclohexanone and 
mehylcyclohexanones  
2914.23 -- Ionones and methylionones 2914.23  -- Ionones and methylionones   
2914.29 -- Othe r 2914.29  -- Other  
 - Aromatic ketones without 
other oxygen function:  - Aromatic ketones without other 
oxygen function:  
2914.31 -- Phenylacetone 
(phenylpropan-2-one) 2914.31  -- Phenylacetone (phenylpropan-2-
one)  
2914.39 -- Othe r 2914.39  -- Other  
2914.40 - Ketone-alcohols and ketone-
aldehydes 2914.40  - Ketone-alcohols and ketone-
aldehydes  
2914.50 - Ketone-phenols and ketones 
with other oxygen function 2914.50  - Ketone-phenols and ketones with 
other oxygen function  
 - Quinones:  -  Quinones:   
2914.61 -- Anthraquinone  2914.61  -- Anthraquinone   
2914.69 -- Othe r 2914.69  -- Other  
2914.70 - Halogenated, sulphonated, 
nitrated or nitrosated 
derivatives 2914.70  - Halogenated, sulphonated, nitrated 
or nitrosated derivatives  
 JOB/RO/4 
 
- 73 - 
 
  (b) Technical Rectification 
HS 1996 Description  Rule 
29.14 Ketones and quinones, whether or not with other oxygen function, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 200240 Description  Rule 
29.14 Ketones and quinones, whether or not with other oxygen function, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH, except from split 
subheading ex.2937.29(a) 
 
HS 2007 Description  Rule 
29.14 Ketones and quinones, whether or not with other oxygen function, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH, except from split 
subheading ex.2937.29(a) 
 
HS 2012 Description  Rule 
29.14 Ketones and quinones, whether or not with other oxygen function, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for subheading  
 - Acyclic ketones without other oxygen function:   
2914.11 -- Acetone CTSH 
2914.12 -- Butanone (methyl ethyl ketone)  CTSH 
2914.13 -- 4-Methylpentan-2-one (methyl isobutyl ketone)  CTSH 
2914.19 -- Othe r CTSH 
 - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen 
function:  
2914.22 -- Cyclohexanone and mehylcyclohexanones  CTSH 
2914.23 -- Ionones and methylionones CTSH 
2914.29 -- Othe r As specified for split subheading  
2914.29(a) --- Campho r CTSHS 
2914.29(b) --- Othe r CTSHS 
 - Aromatic ketones without other oxygen function:   
2914.31 -- Phenylacetone (phenylpropan-2-one)  CTSH 
2914.39 -- Othe r CTSH 
2914.40 - Ketone-alcohols and ketone-aldehydes  CTSH 
2914.50 - Ketone-phenols and ketones with other oxygen function  CTSH, except from split 
subheading ex.2937.29(a) 
 - Quinones:  
2914.61 -- Anthraquinone CTSH 
2914.69 -- Othe r CTSH 
2914.70 - Halogenated,  sulphonated, nitrated or nitrosated derivatives  CTSH 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 subheading 2914.29 was 
previously classified in HS2007 subheading 2912. 21, the rule can be transposed by splitting 
subheading 2914.29. 
 
69. Heading 29.16 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
29.16 Unsaturated acyclic 
monocarboxylic acids, cyclic 
monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives. 29.16
 Unsaturated acyclic 
monocarboxylic acids, cyclic 
monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives. Creation of new subheading 2916.16 
for binapacryl (ISO). 
 Amendment made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous 
chemicals and pesticides in international trade. 
 - Unsaturated acyclic 
monocarboxylic acids, their 
anhydrides, halides, 
peroxides, peroxyacids and 
their derivatives:  - Unsaturated acyclic 
monocarboxylic acids, their 
anhydrides, halides, 
peroxides, peroxyacids and 
their derivatives:  
2916.11 -- Acrylic acid and its salts 2916.11  -- Acrylic acid and its salts   
2916.12 -- Esters of acrylic acid 2916.12  -- Esters of acrylic acid   
                                               
40 Rule for heading 29.14, in accordance with technical rectification  in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 74 - 
 
  HS2007 Description HS2012  Description  Reason for change 
2916.13 -- Methacrylic acid and its 
salts 2916.13  -- Methacrylic acid  and its 
salts  
2916.14 -- Esters of methacrylic acid 2916.14  -- Esters of methacrylic acid   
2916.15 -- Oleic, linoleic or linolenic 
acids, their salts and esters 2916.15  -- Oleic, linoleic or linolenic 
acids, their salts and esters  
  2916.16  -- Binapacryl (ISO)   
2916.19 -- Othe r 2916.19  -- Other  
2916.20 - Cyclanic, cyclenic or 
cycloterpenic 
monocarboxylic acids, their 
anhydrides, halides, 
peroxides, peroxyacids and 
their derivatives 2916.20  - Cyclanic, cyclenic or 
cycloterpenic 
monocarboxylic acids, their 
anhydrides, halides, 
peroxides, peroxyacids and 
their derivatives  
 - Aromatic monocarboxylic 
acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives:  -
 Aromatic monocarboxylic 
acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives:  
2916.31 -- Benzoic acid, its salts and 
esters 2916.31  -- Benzoic acid, its salts and 
esters  
2916.32 -- Benzoyl peroxide and 
benzoyl chloride 2916.32  -- Benzoyl peroxide and 
benzoyl chloride  
2916.34 -- Phenylacetic acid and its 
salts 2916.34  -- Phenylacetic acid and its 
salts  
2916.35 -- Esters of phenylacetic acid - deleted  Deletion of subheading 2916.35 because of the low volume of trade. 
2916.36 -- Binapacryl (ISO) - deleted  The Harmonized System Committee 
at its 39th Session (March 2007) 
decided that binapacryl (ISO,DCI) is 
to be classified in subheading 
2916.19 and recognized that 
subheading 2916.36, which refers to 
binapacryl (ISO) and was created to 
come into force on 1 January 2007, 
had been placed erroneously within 
the subheading referring to aromatic 
monocarboxylic acids. 
 
Subheading 2916.36 was deleted 
from Correlation Table 2002-2007 
after a corrigendum amendment to 
the HS, though it legally existed in 
HJS 2007. 
2916.39 -- Othe r 2916.39  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS2002 Description  Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 200741 Description  Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for subheading
 
 - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2916.11 -- Acrylic acid and its salts CTSH  
2916.12 -- Esters of acrylic acid CTSH  
2916.13 -- Methacrylic acid and its salts CTSH  
2916.14 -- Esters of methacrylic acid CTSH  
2916.15 -- Oleic, linoleic or linolenic acids, their salts and esters  CTSH  
2916.19 -- Othe r CTSH  
2916.20 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives CTSH  
                                               
41 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 75 - 
 
  HS 200741 Description  Rule 
 -Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2916.31 --Benzoic acid, its salts and esters  CTSH 
2916.32 --Benzoyl peroxide and benzoyl chloride  CTSH 
2916.34 --Phenylacetic acid and its salts CTSH 
2916.35 --Esters of phenylacetic acid CTSH 
2916.36 --Binapacryl (ISO) CTSH, except from 
subheading 2916.39 
2916.39 --Othe r CTSH, except from 
subheading 2916.36 
 
HS 2012 Description  Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for subheading  
 - Unsaturated acyclic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives:  
2916.11 -- Acrylic acid and its salts CTSH  
2916.12 -- Esters of acrylic acid CTSH  
2916.13 -- Methacrylic acid and its salts CTSH  
2916.14 -- Esters of methacrylic acid CTSH  
2916.15 -- Oleic, linoleic or linolenic acids, their salts and esters  CTSH  
2916.16 -- Binapacryl (ISO) CTSH, except from subheading 2916.19  
2916.19 -- Othe r CTSH, except from subheading 2916.16  
2916.20 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives CTSH  
 -Aromatic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2916.31 --Benzoic acid, its salts and esters  CTSH  
2916.32 --Benzoyl peroxide and benzoyl chloride  CTSH  
2916.34 --Phenylacetic acid and its salts CTSH  
2916.39 --Othe r As specified per split subheading 
2916.39(a) --- Esters of phenylacetic acid CTSHS  
2916.39(b) --- Binapacryl (ISO) CTSHS, except from split subheading 
2916.39(c) 
2916.39(c) ---Othe r CTSHS, except from split subheading 
2916.39(b) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As products classified in HS2012 subheading 2916.16 were previously classified in HS2007 subheading 2916.19, the rule can be transposed by including an 
exception to the rule.  
 As part of the products classified in HS2012 subheading 2916.39 was previously classified in HS2007 subheadings 2916.35 and 2916.36, the rule can be transposed by splitting 
subheading 2916.39. 
 70. Heading 29.31 
(a) HS Change 
HS2007 Description  HS 2012 Description  Reason for change 
29.31 Other organo-
inorganic compounds. 29.31 Other organo-inorganic 
compounds. Heading 29.31 has been subdivided to 
provide separately for tetramethyl lead and tetraethyl lead, and for tributyltin 
compounds, in new subheadings 2931.10 
and 2931.20 respectively.  Amendment made consequential to the Rotterdam Convention on the prior 
informed consent procedure (PIC) for 
certain hazardous chemicals and pesticides in international trade. 
  2931.10 - Tetramethyl lead and 
tetraethyl lead  
  2931.20 -  Tributyltin compounds   
  2931.90 - Other  
 JOB/RO/4 
 
- 76 - 
 
  (b) Technical Rectification 
HS 1996 Description  Rule 
29.31 Other organo-inorganic compounds.  CTH 
 
HS 2002 Description  Rule 
29.31 Other organo-inorganic compounds.  CTH 
 
HS 200742 Description  Rule 
29.31 Other organo-inorganic compounds.  CTH, except from split 
heading ex28.52(u) 
 
HS 2012 Description  Rule 
29.31 Other organo-inorganic compounds.  CTH, except from split 
heading ex28.52(u) 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
71. Heading 29.32 
(a) HS Change 
HS2007 Description HS 2012  Description  Reason for change  
29.32 Heterocyclic compounds with 
oxygen hetero-atom(s) only. 29.32  Heterocyclic compounds with 
oxygen hetero-atom(s) only. Subheadings 2932.21 and 
2932.29 have been merged into new subheading 2932.20 
because of the low volume 
of trade. 
 - Compounds containing an 
unfused furan ring (whether 
or not hydrogenated) in the 
structure:  - Compounds containing an 
unfused furan ring (whether or not 
hydrogenated) in the structure:  
2932.11 -- Tetrahydrofuran 2932.11  -- Tetrahydrofuran   
2932.12 -- 2-Furaldehyde 
(furfuraldehyde) 2932.12  -- 2-Furaldehyde (furfuraldehyde)   
2932.13 -- Furfuryl alcohol and 
tetrahydrofurfuryl alcohol 2932.13  -- Furfuryl alcohol and 
tetrahydrofurfuryl alcohol  
2932.19 -- Othe r 2932.19  -- Other  
 - Lactones: 2932.20  - Lactones   
2932.21 -- Coumarin, 
methylcoumarins and 
ethylcoumarins - deleted   
2932.29 -- Other lactones - deleted   
 - Other:  - Other:   
2932.91 -- Isosafrole 2932.91  -- Isosafrole   
2932.92 -- 1-(1,3-Benzodioxol-5-
yl)propan-2-one 2932.92  -- 1-(1,3-Benzodioxol-5-yl)  
propan-2-one  
2932.93 -- Piperonal 2932.93  -- Piperonal   
2932.94 -- Safrole 2932.94  -- Safrole   
2932.95 --Tetrahydrocannabinols (all 
isomers) 2932.95  -- Tetrahydrocannabinols (all 
isomers)  
2932.99 -- Othe r 2932.99  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  CTSH 
 
                                               
42 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 77 - 
 
  HS 200243 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  As specified for subheading 
 - Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure:  
2932.11 -- Tetrahydrofuran CTSH  
2932.12 -- 2-Furaldehyde (furfuraldehyde)  CTSH  
2932.13 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol  CTSH  
2932.19 -- Othe r CTSH  
 - Lactones:  
2932.21 -- Coumarin, methylcoumarins and ethylcoumarins  CTSH  
2932.29 -- Other lactones CTSH  
 - Other:  
2932.91 -- Isosafrole  CTSH  
2932.92 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one  CTSH  
2932.93 -- Piperonal  CTSH  
2932.94 -- Safrole CTSH  
2932.95 -- Tetrahydrocannabinols (all isomers)  CTSH, except from subheading 2932.99  
2932.99 -- Othe r CTSH, except from subheading 2932.95  
 
HS 200744 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  As specified for subheading  
 - Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure:  
2932.11 -- Tetrahydrofuran CTSH  
2932.12 -- 2-Furaldehyde (furfuraldehyde)  CTSH  
2932.13 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol  CTSH  
2932.19 -- Othe r CTSH  
 - Lactones:  
2932.21 -- Coumarin, methylcoumarins and ethylcoumarins  CTSH  
2932.29 -- Other lactones CTSH  
 - Other:  
2932.91 -- Isosafrole  CTSH  
2932.92 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one  CTSH  
2932.93 -- Piperonal  CTSH  
2932.94 -- Safrole CTSH  
2932.95 -- Tetrahydrocannabinols (all isomers)  CTSH, except from subheading 2932.99  
2932.99 -- Othe r CTSH, except for subheading 2932.95 or 
split heading ex.28.52(v) 
 
HS 2012 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  As specified for subheading  
 - Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure:  
2932.11 -- Tetrahydrofuran CTSH  
2932.12 -- 2-Furaldehyde (furfuraldehyde)  CTSH  
2932.13 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol  CTSH  
2932.19 -- Othe r CTSH  
2932.20 - Lactones:  As specified for split subheadings 
ex2932.20(a) -- Coumarin, methylcoumarins and ethylcoumarins  CTSHS  
ex2932.20(b) -- Other lactones CTSHS  
 - Other:  
2932.91 -- Isosafrole  CTSH  
2932.92 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one  CTSH  
2932.93 -- Piperonal  CTSH  
2932.94 -- Safrole CTSH  
2932.95 -- Tetrahydrocannabinols (all isomers)  CTSH, except from subheading 2932.99  
2932.99 -- Othe r CTSH, except for subheading 2932.95 or 
split heading ex.28.52(v) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As products classified in HS2012 subheading 2932.20 were previously classified in HS2007 subheadings 2932.21 and 2932.29, the rule can be transposed by splitting subheading 2932.20 and changing  the rule from "CTSH" to "CTSHS". 
 
 
                                               
43 As per technical rectification in JOB/RO/2.Rev.1. 
44 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 78 - 
 
  72. Heading 29.33 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
29.33 Heterocyclic compounds with 
nitrogen hetero-atom(s) 
only. 30.02  Human blood; animal blood prepared 
for therapeutic, prophylactic or 
diagnostic uses; antisera, other blood 
fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures 
of micro-organisms (excluding yeasts) 
and similar products. Transfer of certain 
products of this 
subheading to subheading 
3002.10 
 - Compounds containing an 
unfused imidazole ring 
(whether or not 
hydrogenated) in the 
structure: 3002.10  - Antisera, other blood fractions and 
immunological products, whether or 
not modified or obtained by means of 
biotechnological processes  
2933.21 -- Hydantoin and its 
derivatives 3002.20  - Vaccines for human medicine   
2933.29 -- Othe r 3002.30  - Vaccines for veterinary medicine   
  3002.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.  CTSH 
 
HS 200245 Description  Rule 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.  As specified for subheading  
 - Compounds containing an unfused pyrazole ring (whether or not 
hydrogenated) in the structure:  
2933.11 -- Phenazone (antipyrin) and its derivatives  CTSH 
2933.19 -- Othe r CTSH 
 - Compounds containing an unfused imidazole ring (whether or not 
hydrogenated) in the structure:  
2933.21 -- Hydantoin and its derivatives CTSH 
2933.29 -- Othe r CTSH 
 - Compounds containing an unfused pyridine ring (whether or not 
hydrogenated) in the structure:  
2933.31 -- Pyridine and its salts CTSH 
2933.32 -- Piperidine and its salts CTSH 
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), propiram (INN) and trimeperidine (INN); salts thereof CTSH, except from 
subheading 2933.39  
2933.39 -- Othe r CTSH, except from 
subheading 2933.33 
 - 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  CTSH, except from 
subheading 2933.49 
2933.49 -- Othe r CTSH, except from 
subheading 2933.41 
 - Compounds containing a pyrimidine ring (whether or not hydrogenated) or 
piperazine ring in the structure:  
2933.52 -- Malonylurea (barbituric acid) and its salts  CTSH, except from 
subheadings 2933.53, 
2933.54 
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 CTSH, except from 
subheadings 2933.52, 
2933.54 
 
2933.54 -- Other derivatives of malonylurea (barbituric acid); salts thereof  CTSH, except f rom 
subheadings 2933.52, 2933.53 
2933.55 -- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol 
(INN); salts thereof CTSH, except from 
subheading 2933.59  
2933.59 -- Othe r CTSH, except from 
subheading 2933.55 
                                               
45 As per technical rectification  in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 79 - 
 
  HS 200245 Description  Rule 
 - Compounds containing an unfused triazine ring (whether or not 
hydrogenated) in the structure:  
2933.61 -- Melamine  CTSH 
2933.69 -- Othe r CTSH 
 - Lactams:  
2933.71 -- 6-Hexanelactam (epsilon-caprolactam)  CTSH 
2933.72 -- Clobazam (INN) and methyprylon (INN)  CTSH, except from 
subheading 2933.79 
2933.79 -- Other lactams CTSH, except from 
subheading 2933.72 
 - Other:  
2933.91 -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam 
(INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), 
ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam 
(INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol 
(INN), medazepam (INN), midazolam (INN), nimetazepam (INN), 
nitrazepam (INN), nordazepam (INN) , oxazepam (INN), pinazepam (INN), 
prazepam (INN), pyrovalerone (INN) , temazepam (INN), tetrazepam (INN) 
and triazolam (INN); salts thereof CTSH, except from 
subheading 2933.99, split 
subheadings ex2937.11(a), 
ex2937.19(a), ex2937.90(a) 
 
2933.99 --  Othe r CTSH, except from 
subheading  2933.91,  splits subheadings ex2937.11(a), ex2937.19(a), ex2937.90(a) 
 
HS 2007 Description  Rule 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.  As specified for subheading  
 - Compounds containing an unfused pyrazole ring (whether or not 
hydrogenated) in the structure:  
2933.11 -- Phenazone (antipyrin) and its derivatives  CTSH 
2933.19 -- Othe r CTSH 
 - Compounds containing an unfused imidazole ring (whether or not 
hydrogenated) in the structure:  
2933.21 -- Hydantoin and its derivatives CTSH 
2933.29 -- Othe r CTSH 
 - Compounds containing an unfused pyridine ring (whether or not 
hydrogenated) in the structure:  
2933.31 -- Pyridine and its salts CTSH 
2933.32 -- Piperidine and its salts CTSH 
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), propiram (INN) and 
trimeperidine (INN); salts thereof CTSH, except from 
subheading 2933.39  
2933.39 -- Othe r CTSH, except from 
subheading 2933.33 
 - 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  CTSH, except from 
subheading 2933.49 
2933.49 -- Othe r CTSH, except from 
subheading 2933.41 
 - Compounds containing a pyrimidine ring (whether or not hydrogenated) or 
piperazine ring in the structure:  
2933.52 -- Malonylurea (barbituric acid) and its salts  CTSH, except f rom 
subheadings 2933.53, 2933.54 
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 CTSH, except from 
subheadings 2933.52, 
2933.54 
 
2933.54 -- Other derivatives of malonylurea (barbituric acid); salts thereof  CTSH, except from 
subheadings 2933.52, 
2933.53 
2933.55 -- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol 
(INN); salts thereof CTSH, except from 
subheading 2933.59 
2933.59 -- Othe r CTSH, except from 
subheading 2933.55 
 - Compounds containing an unfused triazine ring (whether or not 
hydrogenated) in the structure:  
2933.61 -- Melamine  CTSH 
2933.69 -- Othe r CTSH 
 - Lactams:  
2933.71 -- 6-Hexanelactam (epsilon-caprolactam)  CTSH 
2933.72 -- Clobazam (INN) and methyprylon (INN)  CTSH, except from 
subheading 2933.79 
2933.79 -- Other lactams CTSH, except from 
subheading 2933.72 JOB/RO/4 
 
- 80 - 
 
  HS 2007 Description  Rule 
 - Other:  
2933.91 -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam 
(INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), 
ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam 
(INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol 
(INN), medazepam (INN), midazolam (INN), nimetazepam (INN), 
nitrazepam (INN), nordazepam (INN) , oxazepam (INN), pinazepam (INN), 
prazepam (INN), pyrovalerone (INN) , temazepam (INN), tetrazepam (INN) 
and triazolam (INN); salts thereof CTSH, except from 
subheading 2933.99, split 
subheadings ex2937.11(a), 
ex2937.19(a), ex2937.90(a) 
 
2933.99 --  Othe r CTSH, except from 
subheading 2933.91, splits subheadings ex2937.11(a), ex2937.19(a), ex2937.90(a) 
 
HS 2012 Description  Rule 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.  As specified for subheading  
 - Compounds containing an unfused pyrazole ring (whether or not 
hydrogenated) in the structure:  
2933.11 -- Phenazone (antipyrin) and its derivatives  CTSH 
2933.19 -- Othe r CTSH 
 - Compounds containing an unfused imidazole ring (whether or not 
hydrogenated) in the structure:  
2933.21 -- Hydantoin and its derivatives CTSH 
2933.29 -- Othe r CTSH, except from 
subheading 3002.10 and 
3002.90 
 - Compounds containing an unfused pyridine ring (whether or not 
hydrogenated) in the structure:  
2933.31 -- Pyridine and its salts CTSH 
2933.32 -- Piperidine and its salts CTSH 
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), propiram (INN) and 
trimeperidine (INN); salts thereof CTSH, except from 
subheading 2933.39  
2933.39 -- Othe r CTSH, except f rom 
subheading 2933.33 
 - 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  CTSH, except from 
subheading 2933.49 
2933.49 -- Othe r CTSH, except from 
subheading 2933.41 
 - Compounds containing a pyrimidine ring (whether or not hydrogenated) or 
piperazine ring in the structure:  
2933.52 -- Malonylurea (barbituric acid) and its salts  CTSH, except f rom 
subheadings 2933.53, 
2933.54 
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 CTSH, except from 
subheadings 2933.52, 
2933.54 
2933.54 -- Other derivatives of malonylurea (barbituric acid); salts thereof  CTSH, except f rom 
subheadings 2933.52, 2933.53 
2933.55 -- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol 
(INN); salts thereof CTSH, except from 
subheading 2933.59  
2933.59 -- Othe r CTSH, except from 
subheading 2933.55 
 - Compounds containing an unfused triazine ring (whether or not 
hydrogenated) in the structure:  
2933.61 -- Melamine  CTSH 
2933.69 -- Othe r CTSH 
 - Lactams:  
2933.71 -- 6-Hexanelactam (epsilon-caprolactam)  CTSH 
2933.72 -- Clobazam (INN) and methyprylon (INN)  CTSH, except from 
subheading 2933.79 
2933.79 -- Other lactams CTSH, except from 
subheading 2933.72 
 - Other:  JOB/RO/4 
 
- 81 - 
 
  HS 2012 Description  Rule 
2933.91 -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam 
(INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), 
ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam 
(INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol 
(INN), medazepam (INN), midazolam (INN), nimetazepam (INN), 
nitrazepam (INN), nordazepam (INN) , oxazepam (INN), pinazepam (INN), 
prazepam (INN), pyrovalerone (INN) , temazepam (INN), tetrazepam (INN) 
and triazolam (INN); salts thereof CTSH, except from 
subheading 2933.99, split 
subheadings ex2937.11(a), 
ex2937.19(a), ex2937.90(a) 
 
2933.99 -- Othe r CTSH, except from 
subheading  2933.91,  splits 
subheadings ex2937.11(a), ex2937.19(a), ex2937.90(a) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 subheading 3002.10 were previously classified in HS2007 subheading 2933.29, the rule can be transposed by including 
an exception to the rule.  
 73. Heading 29.34 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
29.34 Nucleic acids and their salts, 
whether or not chemically defined; other heterocyclic 
compounds. 28.52
 Inorganic or organic compounds of 
mercury, whether or not chemically defined, excluding amalgams.  
2934.10 - Compounds containing an 
unfused thiazole ring (whether 
or not hydrogenated) in the 
structure 2852.10  - Chemically defined   
2934.20 - Compounds containing in the 
structure a benzothiazole ring-system (whether or not hydrogenated), not further 
fused 2852.90
 - Other Transfer of non chemically 
defined compounds of mercury of subheading 2934.99 to the new 
subheading 2852.90 
2934.30 - Compounds containing in the 
structure a phenothiazine 
ring-system (whether or not 
hydrogenated), not further 
fused 30.02  Human blood; animal blood 
prepared for therapeutic, 
prophylactic or diagnostic uses; 
antisera, other blood fractions and 
immunological products, whether or 
not modified or obtained by means 
of biotechnological processes; 
vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and 
similar products. Transfer of certain 
products of this 
subheading to subheading 
3002.10 
 - Other: 3002.10  - Antisera, other blood fractions and 
immunological products, whether or not modified or obtained by means 
of biotechnological processes  
2934.91 -- Aminorex (INN), brotizolam 
(INN), clotiazepam (INN), 
cloxazolam (INN), 
dextromoramide (INN), 
haloxazolam (INN), ketazolam 
(INN), mesocarb (INN), 
oxazolam (INN), pemoline 
(INN), phendimetrazine (INN), 
phenmetrazine (INN) and 
sufentanil (INN); salts thereof 3002.20  - Vaccines for human medicine   
2934.99 -- Othe r 3002.30  - Vaccines for veterinary medicine   
  3002.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. CTSH 
 JOB/RO/4 
 
- 82 - 
 
  HS 200246 Description  Rule 
29.34 Nucleic acids and their salts, whether or not chemically defined; other 
heterocyclic compounds. As specified for subheading  
2934.10 - Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure CTSH 
2934.20 - Compounds containing in the structure a benzothiazole ring-system 
(whether or not hydrogenated), not further fused CTSH 
2934.30 - Compounds containing in the structure a phenothiazine ring-system 
(whether or not hydrogenated), not further fused CTSH 
 - Other:  
2934.91 -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam 
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), 
mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof CTSH, except from subheading 
2934.99, split subheadings 
ex2937.11(b), ex2937.19(b), 
ex2937.50(c) and ex2937.90(b) 
2934.99 -- Othe r CTSH, except from subheading 
2934.91, split subheadings 
ex2937.11(b), ex2937.19(b), ex2937.50(c) and ex2937.90(b) 
 
HS 200747 Description  Rule 
29.34 Nucleic acids and their salts, whether or not chemically defined; other 
heterocyclic compounds. As specified for subheading  
2934.10 - Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure CTSH 
2934.20 - Compounds containing in the structure a benzothiazole ring-system 
(whether or not hydrogenated), not further fused CTSH 
2934.30 - Compounds containing in the structure a phenothiazine ring-system 
(whether or not hydrogenated), not further fused CTSH 
 - Other:  
2934.91 -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam 
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), 
mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof CTSH, except from subheading 
2934.99, split subheadings 
ex.2937.11(b), ex.2937.19(b), 
ex.2937.50(c) and 
ex.2937.90(b) 
2934.99 -- Othe r CTSH, except from subheading 
2934.91, split subheadings 
ex.2937.11(b), ex.2937.19(b), ex.2937.50(c), ex.2937.90(b), and split subheading ex28.52(w) 
 
HS 2012 Description  Rule 
29.34 Nucleic acids and their salts, whether or not chemically defined; other 
heterocyclic compounds. As specified for subheading  
2934.10 - Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure CTSH 
2934.20 - Compounds containing in the structure a benzothiazole ring-system 
(whether or not hydrogenated), not further fused CTSH 
2934.30 - Compounds containing in the structure a phenothiazine ring-system 
(whether or not hydrogenated), not further fused CTSH 
 - Other:  
2934.91 -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam 
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), 
mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof CTSH, except from subheading 
2934.99, split subheadings 
ex.2937.11(b), ex.2937.19(b), 
ex.2937.50(c) and 
ex.2937.90(b) 
2934.99 -- Othe r CTSH, except from subheading 
2934.91, 3002.10, split subheadings ex.2937.11(b), ex.2937.19(b), ex.2937.50(c), 
ex.2937.90(b), and split 
subheading ex28.52(w) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 subheading 3002.10 was 
previously classified in HS2007 subheading 2934.99, the rule can be transposed by including 
an exception to the rule. 
 
                                               
46 As per technical rectification in JOB/RO/2.Rev.1. 
47 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 83 - 
 
  74. Heading 29.37 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
29.37 Hormones, prostaglandins, 
thromboxanes and 
leukotrienes, natural or 
reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, 
used primarily as hormones. 29.37
 Hormones, prostaglandins, 
thromboxanes and leukotrienes, 
natural or reproduced by synthesis; 
derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. Deletion of subheadings 
2937.31, 2937.39 and 
2937.40 because of the 
low volume of trade. 
 - Polypeptide hormones, 
protein hormones and 
glycoprotein hormones, their 
derivatives and structural 
analogues:  - Polypeptide hormones, protein 
hormones and glycoprotein 
hormones, their derivatives and 
structural analogues: Transfer of certain 
products of this 
subheading to subheading 
3002.10 
2937.11 -- Somatotropin, its 
derivatives and structural analogues 2937.11
 -- Somatotropin, its derivatives and 
structural analogues  
2937.12 -- Insulin and its salts 2937.12  -- Insulin and its salts   
2937.19 -- Othe r 2937.19  -- Other  
 - Steroidal hormones, their 
derivatives and structural 
analogues:  - Steroidal hormones, their 
derivatives and structural 
analogues:  
2937.21 -- Cortisone, hydrocortisone, 
prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) 2937.21
 -- Cortisone, hydrocortisone, 
prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)  
2937.22 -- Halogenated derivatives of 
corticosteroidal hormones 2937.22  -- Halogenated derivatives of 
corticosteroidal hormones  
2937.23 -- Oestrogens and 
progestogens 2937.23  -- Oestrogens  and progestogens   
2937.29 -- Othe r 2937.29  -- Other  
 - Catecholamine hormones, 
their derivatives and structural 
analogues:    
2937.31 -- Epinephrine - deleted   
2937.39 -- Othe r - deleted   
2937.40 - Amino-acid derivatives - deleted   
2937.50 - Prostaglandins, 
thromboxanes and leukotrienes, their derivatives and structural analogues 2937.50
 - Prostaglandins, thromboxanes and 
leukotrienes, their derivatives and structural analogues  
2937.90 - Othe r 2937.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
29.37 Hormones, natural or reproduced by synthesis; derivatives thereof, used 
primarily as hormones; other steroids used primarily as hormones. CTSH 
 
HS 200248 Description  Rule 
29.37    Hormones, prostaglandins, thromboxanes and leukotrienes, 
natural or reproduced by synthesis; derivatives and structural 
analogues thereof, including chain modified polypeptides, used primarily as hormones. As specified for subheading leve
l 
 - Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues: As is specified for split subheading leve l 
2937.11 - - Somatotropin, its derivatives and structural analogues  As specified for split subheading leve l 
ex2937.11(a) - - Heterocyclic compounds with nitrogen hete ro-atom(s) only  CTSHS, except from subheading 2933.91 
or 2933.99 or split subheading 
ex2937.19(a) or ex2937.90(a) 
ex2937.11(b) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.19(b), ex2937.50(c) or ex2937.90(b) 
ex2937.11(c) - - Othe r CTSHS, except from split subheading 
ex2937.19(c) 
2937.12 - - Insulin and its salts CTSH  
2937.19 - - Othe r As specified for subheading leve l 
                                               
48 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 84 - 
 
  HS 200248 Description  Rule 
ex2937.19(a) - - Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS except from subheading 2933.91 
or 2933.99 or split subheading ex2937.11(a) or ex2937.90(a) 
ex2937.19(b) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.50(c) or 
ex2937.90(b) 
ex2937.19(c) - - Pituitary (anterior) or similar hormones, and their 
derivatives CTSHS except from split subheading 
ex2937.11(c) 
ex2937.19(d) - - Othe r CTSHS except from subheading 2937.31 
or 2937.40 or split subheading 
ex2937.29(c), ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
 - Steroidal hormones, their derivatives and structural 
analogues:  
2937.21 - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) 
and prednisolone (dehydrohydrocortisone) CTSH  
2937.22 - - Halogenated derivatives of corticosteroidal hormones  CTSH  
2937.23 - - Oestrogens and progestogens  CTSH  
2937.29 - - Othe r As specified for split subheading leve l 
ex2937.29(a) 
 
 - -  Ketones and quinones, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives CTSHS except from subheading 2914.50  
ex2937.29(b) 
  - -  Adrenal cortical hormones and their derivatives other than 
cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) or halogenated derivatives of adrenal cortical hormones CTSHS
 
ex2937.29(c) - -   Othe r CTSHS except from subheading 2937.31 
or 2937.40 or split subheading 
ex2937.19(d), ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
 - Catecholamine hormones, their derivatives and structural 
analogues:  
2937.31 - - Epinephrine CTSH, except from subheading 2937.40 
or split subheading ex2937.19(d), 
ex2937.29(c), ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
 -Othe r  
ex2937.39(a) - - Oxygen-function amino-compounds  CTSHS, except from subheading 2922.50  
ex2937.39(b) - -   Othe r CTSHS, except from subheading 2937.31 or 2937.40 or split subheading ex2937.19(d), ex2937.29(c), 
ex2937.50(d) or ex2937.90(c) 
2937.40 - Amino-acid derivatives CTSH, except from subheading 2937.31 
or split subheading ex2937.19(d), 
ex2937.29(c), ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
2937.50 - Prostaglandins, thromboxanes and leukotrienes, their 
derivatives and structural analogues As specified for spli t subheading leve l 
ex2937.50(a) 
 
 
 
 
 - - Carboxylic acids with alcohol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives, other than lactic acid, its 
salts and esters, tartaric acid,salts and esters of tartaric acid, 
citric acid, salts and esters of citric acid, gluconic acid, its salts 
and esters or phenylglycolic acid (mandelic acid), its salts and 
esters CTSHS, except from split subheading 
ex2918.19(b) 
ex2937.50(b) 
    
 
    
 - - Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives other than carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives, Carboxylic acids with phenol 
function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives or Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives CTSHS, except from subheading 2918.90
 
ex2937.50(c) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.19(b) or 
ex2937.90(b) 
ex2937.50(d) - - Othe r CTSHS, except from subheading 2937.31 
or 2937.40 or split subheading ex2937.19(d), ex2937.29(c), ex2937.39(b) or ex2937.90(c) 
2937.90 - Othe r As specified for split subheadings  
ex2937.90(a) - - Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS, except from subheading 2933.91 or 2933.99 or split subheading ex2937.11(a) or ex2937.19(a) JOB/RO/4 
 
- 85 - 
 
  HS 200248 Description  Rule 
ex2937.90(b) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.19(b) or 
ex2937.50(c) 
ex2937.90(c) - - Othe r CTSHS, except from subheading 2937.31 
or 2937.40 or split subheading ex2937.19(d), ex2937.29(c), ex2937.39(b) or ex2937.50(d) 
 
HS 2007 Description  Rule 
29.37    Hormones, prostaglandins, thromboxanes and leukotrienes, 
natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. As specified for subheading level 
 - Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues: As is specified for split subheading level  
2937.11 - - Somatotropin, its derivatives  and structural analogues  As specified for split subheading level  
ex2937.11 (a) - - Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS, except from subheading 
2933.91 or 2933.99 or split subheading 
ex2937.19(a) or ex2937.90(a) 
ex2937.11(b) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 
2934.91 or 2934.99 or split subheading ex2937.19(b), ex2937.50(c) or ex2937.90(b) 
ex2937.11(c) - - Othe r CTSHS, except from split subheading 
ex2937.19(c) 
2937.12 - - Insulin and its salts CTSH  
2937.19 - - Othe r As specified for subheading level 
ex2937.19(a) - - Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS except from subheading 2933.91 
or 2933.99 or split subheading 
ex2937.11(a) or ex2937.90(a) 
ex2937.19(b) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.50(c) or 
ex2937.90(b) 
ex2937.19(c) - - Pituitary (anterior) or similar hormones, and their 
derivatives CTSHS except from split subheading 
ex2937.11(c) 
ex2937.19(d) - - Othe r CTSHS except from subheading 2937.31 
or 2937.40 or split subheading 
ex2937.29(c), ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
 - Steroidal hormones, their derivatives and structural 
analogues:  
2937.21 - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) 
and prednisolone (dehydrohydrocortisone) CTSH  
2937.22 - - Halogenated derivatives of corticosteroidal hormones  CTSH  
2937.23 - - Oestrogens and progestogens  CTSH  
2937.29 - - Othe r As specified for split subheading level  
ex2937.29(a) 
 
 - -  Ketones and quinones, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives CTSHS except from subheading 2914.50  
ex2937.29(b)  
 - -  Adrenal cortical hormones and their derivatives other than 
cortisone, hydrocortisone, prednisone (dehydrocortisone) and 
prednisolone (dehydrohydrocortisone) or halogenated 
derivatives of adrenal cortical hormones CTSHS
 
ex2937.29(c) - -   Othe r CTSHS except from subheading 2937.31 
or 2937.40 or split subheading 
ex2937.19(d), ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
 - Catecholamine hormones, their derivatives and structural 
analogues:  
2937.31 - - Epinephrine CTSH, except from subheading 2937.40 
or split subheading ex2937.19(d), 
ex2937.29(c), ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
 -Othe r  
ex2937.39(a) - - Oxygen-function amino-compounds  CTSHS, except from subheading 
2922.50 
ex2937.39(b) - -   Othe r CTSHS, except from subheading 2937.31 or 2937.40 or split subheading ex2937.19(d), ex2937.29(c), 
ex2937.50(d) or ex2937.90(c) 
2937.40 - Amino-acid derivatives CTSH, except from subheading 2937.31 
or split subheading ex2937.19(d), 
ex2937.29(c), ex2937.39(b), 
ex2937.50(d) or ex2937.90(c) 
2937.50 - Prostaglandins, thromboxanes and leukotrienes, their 
derivatives and structural analogues As specified for split subheading level  JOB/RO/4 
 
- 86 - 
 
  HS 2007 Description  Rule 
ex2937.50(a) 
 
 
 
 
 - - Carboxylic acids with alcohol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives, other than lactic acid, its 
salts and esters, tartaric acid,salts and esters of tartaric acid, 
citric acid, salts and esters of citric acid, gluconic acid, its salts 
and esters or phenylglycolic acid (mandelic acid), its salts and 
esters CTSHS, except from split subheading 
ex2918.19(b) 
ex2937.50(b) 
 
 
    
 
   - - Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives 
other than carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives, Carboxylic acids with phenol function but without other oxygen function, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives or 
Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives CTSHS, except from subheading 
2918.90 
ex2937.50(c) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.19(b) or 
ex2937.90(b) 
ex2937.50(d) - - Othe r CTSHS, except from subheading 2937.31 
or 2937.40 or split subheading 
ex2937.19(d), ex2937.29(c), ex2937.39(b) or ex2937.90(c) 
2937.90 - Othe r As specified for split subheadings  
ex2937.90(a) - - Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS, except from subheading 2933.91 
or 2933.99 or split subheading 
ex2937.11(a) or ex2937.19(a) 
ex2937.90(b) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.19(b) or 
ex2937.50(c) 
ex2937.90(c) - - Othe r CTSHS, except from subheading 2937.31 
or 2937.40 or split subheading ex2937.19(d), ex2937.29(c), ex2937.39(b) or ex2937.50(d) 
 
HS 2012 Description  Rule 
29.37    Hormones, prostaglandins, thromboxanes and leukotrienes,  
natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, 
used primarily as hormones. As specified for subheading level 
 - Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues: As is specified for split subheading level  
2937.11 - - Somatotropin, its derivatives and structural analogues  As specified for split subheading level  
ex2937.11(a) - - -Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS, except from subheading 
2933.91 or 2933.99 or split subheading 
ex2937.19(a) or ex2937.90(a) 
ex2937.11(b) - - -Nucleic acids and their salts; other heterocyclic 
compounds CTSHS, except from subheading 
2934.91 or 2934.99 or split subheading ex2937.19(b), ex2937.50(c) or 
ex2937.90(b) 
ex2937.11(c) - - - Othe r CTSHS, except from split subheading 
ex2937.19(c) 
2937.12 - - Insulin and its salts CTSH  
2937.19 - - Othe r As specified for subheading level 
ex2937.19(a) - - -Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS except from subheading 2933.91 
or 2933.99 or split subheading ex2937.11(a) or ex2937.90(a) 
ex2937.19(b) - - -Nucleic acids and their salts; other heterocyclic 
compounds CTSHS except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.50(c) or 
ex2937.90(b) 
ex2937.19(c) - - -Pituitary (anterior) or similar hormones, and their 
derivatives CTSHS except from split subheading 
ex2937.11(c) 
ex2937.19(d) - - -Othe r CTSHS except from split subheading 
ex2937.29(c), ex2937.50(d), 
ex2937.90(c), ex2937.90(e), 
ex2937.90(f) or ex2937.90(g) 
 - Steroidal hormones, their derivatives and structural 
analogues:  
2937.21 - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) 
and prednisolone (dehydrohydrocortisone) CTSH  
2937.22 - - Halogenated derivatives of corticosteroidal hormones  CTSH  
2937.23 - - Oestrogens and progestogens  CTSH  
2937.29 - - Othe r As specified for split subheading leve l JOB/RO/4 
 
- 87 - 
 
  HS 2012 Description  Rule 
ex2937.29(a) 
 
 - -  -Ketones and quinones, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives CTSHS except from subheading 2914.50  
ex2937.29(b) 
 
 - -  -Adrenal cortical hormones and their derivatives other 
than cortisone, hydrocortisone, prednisone (dehydrocortisone) 
and prednisolone (dehydrohydrocortisone) or halogenated derivatives of adrenal cortical hormones CTSHS
 
ex2937.29(c) - -   -Othe r CTSHS except split subheading 
ex2937.19(d), ex2937.50(d), 
ex2937.90(c), ex2937.90(e),  
ex2937.90(f) or ex2937.90(g) 
2937.50 - Prostaglandins, thromboxanes and leukotrienes, their 
derivatives and structural analogues As specified for split subheading leve l 
ex2937.50(a) 
 
 
 
 
 - - Carboxylic acids with alcohol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives, other than lactic acid, its 
salts and esters, tartaric acid,salts and esters of tartaric acid, 
citric acid, salts and esters of citric acid, gluconic acid, its salts 
and esters or phenylglycolic acid (mandelic acid), its salts and 
esters CTSHS, except from split subheading 
ex2918.19(b) 
ex2937.50(b) 
  
 
    
 
  - - Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 
other than carboxylic acids with alcohol function but without 
other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives, Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives or 
Carboxylic acids with aldehyde or ketone function but without 
other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives CTSHS, except f
rom subheading 2918.90  
ex2937.50(c) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.19(b) or 
ex2937.90(b) 
ex2937.50(d) - - Othe r CTSHS, except from split subheading 
ex2937.19(d), ex2937.29(c),  ex2937.90(c), ex2937.90(e), 
ex2937.90(f) or ex2937.90(g) 
2937.90 - Othe r As specified for split subheadings  
ex2937.90(a) - - Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS, except from subheading 2933.91 
or 2933.99 or split subheading 
ex2937.11(a) or ex2937.19(a) 
ex2937.90(b) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.19(b) or 
ex2937.50(c) 
 - Catecholamine hormones, their derivatives and structural 
analogues:  
ex2937.90(c) - - Epinephrine CTSHS, except from split subheading 
ex2937.19(d), ex2937.29(c), 
ex2937.50(d) ex2937.90(e),  
Ex2937.90(f) or ex2937.90(g) 
ex2937.90(d) - -Oxygen-function amino-compounds  CTSHS, except from subheading 2922.50  
ex2937.90(e) - -Other Oxygen-function amino-compounds  CTSHS, except from split subheading 
ex2937.19(d), ex2937.29(c), 
ex2937.50(d), ex2937.90(c), 
ex2937.90(f) or ex2937.90(g) 
ex2937.90(f) - -Amino-acid derivatives CTSHS, except from split subheading 
ex2937.19(d), ex2937.29(c), ex2937.50(d), ex2937.90(c), 
ex2937.90(e), or ex2937.90(g) 
ex2937.90(g) - - Othe r CTSHS, except from subheading 3002.10 
split subheading ex2937.19(d), 
ex2937.29(c), or ex2937.50(d), 
ex2937.90(c), ex2937.90(e) or 
ex2937.90(f), subheading 3002.10 
 
(c) Comments by the Secretariat 
As part of the products classified in HS2012 subheading 2937.90 were previously classified 
in HS2007 subheadings 2937.31, 2937.39 and 2937.40, the rule can be transposed by 
splitting subheading 2937.90. In addition, as  part of the products classified in HS2012 
subheading 3002.10 were previously classifi ed in HS2007 subheading 2937.90, the rule can 
be transposed by including an exception to the rule. 
 JOB/RO/4 
 
- 88 - 
 
  75. Heading 29.39 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
29.39 Vegetable alkaloids, natural or 
reproduced by synthesis, and 
their salts, ethers, esters and 
other derivatives. 29.39  Vegetable alkaloids, natural or 
reproduced by synthesis, and their 
salts, ethers, esters and other 
derivatives. Creation of new 
subheading 2939.44 for 
norephredine and its salts. 
 - Alkaloids of opium and their 
derivatives; salts thereof:  - 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 2939.11
 -- 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 -- Othe r 2939.19  -- Other  
2939.20 - Alkaloids of cinchona and 
their derivatives; salts thereof 2939.20  - Alkaloids of cinchona and their 
derivatives; salts thereof  
2939.30 - Caffeine and its salts 2939.30  - Caffeine and its salts   
 - Ephedrines and their salts:  - Ephedrines and their salts:   
2939.41 -- Ephedrine and its salts 2939.41  -- Ephedrine and its salts   
2939.42 -- Pseudoephedrine (INN) and 
its salts 2939.42  -- Pseudoephedrine (INN) and its 
salts  
2939.43 -- Cathine (INN) and its salts 2939.43  -- Cathine (INN) and its salts   
  2939.44  -- Norephedrine and its salts   
2939.49 -- Othe r 2939.49  -- Other  
 - Theophylline and 
aminophylline (theophylline-
ethylenediamine) and their 
derivatives; salts thereof:  - Theophylline and aminophylline 
(theophylline-ethylenediamine) 
and their derivatives; salts 
thereof:  
2939.51 -- Fenetylline (INN) and its 
salts 2939.51  -- Fenetylline (INN) and its salts   
2939.59 -- Othe r 2939.59  -- Other  
 - Alkaloids of rye ergot and 
their derivatives; salts thereof:  - Alkaloids of rye ergot and their 
derivatives; salts thereof:  
2939.61 -- Ergometrine (INN) and its 
salts 2939.61  -- Ergometrine (INN) and its salts   
2939.62 -- Ergotamine (INN) and its 
salts 2939.62  -- Ergotamine (INN) and its salts   
2939.63 -- Lysergic acid and its salts 2939.63  -- Lysergic acid and its salts   
2939.69 -- Othe r 2939.69  -- Other  
 - Other:  - Other:   
2939.91 -- Cocaine, ecgonine, 
levometamfetamine, 
metamfetamine (INN), 
metamfetamine racemate; 
salts, esters and other 
derivatives thereof 2939.91  -- Cocaine, ecgonine, 
levometamfetamine, 
metamfetamine (INN), 
metamfetamine racemate; salts, 
esters and other derivatives 
thereof  
2939.99 -- Othe r 2939.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, 
ethers, esters and other derivatives. CTSH 
 
HS 200249 Description  Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives.  As specified for subheadings  
 - 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 As specified for split subheading
 
                                               
49 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 89 - 
 
  HS 200249 Description  Rule 
ex.2939.11(a) - - - Concentrates of poppy straw containing not less than 50% by 
weight of alkaloids. CTSHS, except from Chapter 13, or 
change from [or to] split subheading 
ex2939.11(b) 
ex.2939.11(b) - - - 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 CTSHS, except from subheading 
2939.19 
2939.19 - - Othe r CTSH, except from split subheadings 
ex2939.11(b) and (c) 
 - Alkaloids of cinchona and their derivatives; salts thereof:   
2939.21 - - Quinine and its salts CTSH  
2939.29 - - Othe r CTSH  
2939.30 - Caffeine and its salts CTSH  
 - Ephedrines and their salts:  
2939.41 - - Ephedrine and its salts CTSH  
2939.42 - - Pseudoephedrine (INN) and its salts  CTSH  
2939.43 - - Cathine (INN) and its salts  CTSH, except from subheading  
2939.49 
2939.49 - - Othe r CTSH, except from subheading 
2939.43 
 - Theophylline and aminophylline (theophylline-ethylenedia-mine) 
and their derivatives; salts thereof:  
2939.51 - - Fenetylline (INN) and its salts  CTSH, except from subheading 2939.59 
2939.59 - - Othe r CTSH, except from subheading 
2939.51 
 - Alkaloids of rye ergot and thei r derivatives; salts thereof:   
2939.61 - - Ergometrine (INN) and its salts  CTSH  
2939.62 - - Ergotamine (INN) and its salts  CTSH  
2939.63 - - Lysergic acid and its salts CTSH  
2939.69 - - Othe r CTSH  
 - Other:  
2939.91 - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives thereof CTSH, except from  split subheading 
ex2939.99(b) 
2939.99 
 - - Othe r 
 As specified for split subheadings  
ex2939.99(a) - - - Nicotine and its salts CTSHS  
ex2939.99(b) - - - Othe r CTSHS, except from  subheading 
2939.91 
 
HS 200750 Description  Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives. As specified for subheadings  
 - 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 As specified for split subheading
 
ex.2939.11(a) - - - Concentrates of poppy straw containing not less than 50% by 
weight of alkaloids. CTSHS, except from Chapter 13, or 
change from [or to] split subheading 
ex2939.11(b) 
ex.2939.11(b) - - - 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 CTSHS, except from subheading 
2939.19  
2939.19 - - Othe r CTSH, except from split subheadings 
ex.2939.11(b) and (c) 
2939.20 - Alkaloids of cinchona and their derivatives; salts the reof: As set for split subheading 
ex.2939.20(a) - - Quinine and its salts CTSHS  
ex.2939.20(b) - - Othe r CTSHS  
2939.30 - Caffeine and its salts CTSH  
 - Ephedrines and their salts:  
2939.41 - - Ephedrine and its salts CTSH  
2939.42 - - Pseudoephedrine (INN) and its salts  CTSH  
2939.43 - - Cathine (INN) and its salts CTSH, except from subheading 
2939.49 
2939.49 - - Othe r CTSH, except from subheading 
2939.43 
 - Theophylline and aminophylline (theophylline-ethylenedia-mine) 
and their derivatives; salts thereof:  
                                               
50 As per technical rectification  in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 90 - 
 
  HS 200750 Description  Rule 
2939.51 - - Fenetylline (INN) and its salts  CTSH, except from subheading 
2939.59 
2939.59 - - Othe r CTSH, except from  subheading 
2939.51 
 - Alkaloids of rye ergot and their derivatives; salts thereof:   
2939.61 - - Ergometrine (INN) and its salts  CTSH  
2939.62 - - Ergotamine (INN) and its salts  CTSH  
2939.63 - - Lysergic acid and its salts CTSH  
2939.69 - - Othe r CTSH  
 - Other:  
2939.91 - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives thereof CTSH, except from  split subheading 
ex.2939.99(b) 
2939.99 
 - - Othe r 
 As specified for split subheadings  
ex2939.99(a) - - - Nicotine and its salts CTSHS  
ex2939.99(b) - - - Othe r CTSHS, except from subheading 
2939.91 
 
HS 2012 Description  Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives. As specified for subheadings  
 - 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 As specified for split subheading
 
ex.2939.11(a) - - - Concentrates of poppy straw containing not less than 50% by 
weight of alkaloids. CTSHS, except from Chapter 13, or 
change from [or to] split subheading 
ex2939.11(b) 
ex.2939.11(b) - - - Bup renorphine (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 C
TSHS, except from subheading 
2939.19  
2939.19 - - Othe r CTSH, except from split subheadings 
ex.2939.11(b) and (c) 
2939.20 - Alkaloids of cinchona and their derivatives; salts thereof:  As set for split subheading 
ex.2939.20(a) - - Quinine and its salts CTSHS 
ex.2939.20(b) - - Othe r CTSHS  
2939.30 - Caffeine and its salts CTSH  
 - Ephedrines and their salts:  
2939.41 - - Ephedrine and its salts CTSH  
2939.42 - - Pseudoephedrine (INN) and its salts  CTSH  
2939.43 - - Cathine (INN) and its salts CTSH, except from subheading 
2939.44 and 2939.49 
2939.44 -- Norephedrine and its salts CTSH, except from subheading 
2939.43 and 2939.49 
2939.49 - - Othe r CTSH, except from subheading 
2939.43 and 2939.44 
 - Theophylline and aminophylline (theophylline-ethylenedia-mine) 
and their derivatives; salts thereof:  
2939.51 - - Fenetylline (INN) and its salts  CTSH, except from subheading 
2939.59 
2939.59 - - Othe r CTSH, except from  subheading 
2939.51 
 - Alkaloids of rye ergot and their derivatives; salts thereof:   
2939.61 - - Ergometrine (INN) and its salts  CTSH  
2939.62 - - Ergotamine (INN) and its salts  CTSH  
2939.63 - - Lysergic acid and its salts CTSH  
2939.69 - - Othe r CTSH  
 - Other:  
2939.91 - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives 
thereof CTSH, except from  split subheading 
ex.2939.99(b) 
2939.99 
 - - Othe r 
 As specified for split subheadings  
ex2939.99(a) - - - Nicotine and its salts CTSHS  
ex2939.99(b) - - - Othe r CTSHS, except from subheading 
2939.91 
 JOB/RO/4 
 
- 91 - 
 
  (c) Comments by the Secretariat 
As part of the products classified in HS2012 subheading 2939.44 were previously classified 
in HS2007 subheading 2939.49, the rule can be transposed by creating a new split in 
subheading 2939.49. 
 
76. Heading 30.02 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
30.02 Human blood; animal blood 
prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified 
immunological products, 
whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms 
(excluding yeasts) and similar 
products. 30.02
 Human blood; animal blood 
prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether 
or not modified or obtained by 
means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar 
products. The scope of subheading 
3002.10 has been expanded to cover other immunological products which are directly involved 
in the regulation of 
immunological processes. 
3002.10 - Antisera and other blood 
fractions and modified 
immunological products, 
whether or not obtained by 
means of biotechnological 
processes 3002.10  - Antisera, other blood fractions 
and immunological products, 
whether or not modified or 
obtained by means of 
biotechnological processes  
3002.20 - Vaccines for human medicine 3002.20  - Vaccines for human medicine   
3002.30 - Vaccines for veterinary 
medicine 3002.30  - Vaccines for veterinary medicine   
3002.90 - Othe r 3002.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
30.02 Human blood; animal blood prepared for therapeu tic, prophylactic or diagnostic uses; antisera 
and other blood fractions and modified immunological products, whether or not obtained by 
means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding 
yeasts) and similar products. CTSH 
 
HS 200251 Description  Rule 
30.02 Human blood; animal blood prepa red for therapeutic, prophylactic or 
diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. As specified for subheading
 
3002.10 - Antisera and other blood fractions and modified immunological 
products, whether or not obtained by means of biotechnological 
processes CTSH, except from split 
subheading ex3006.80(d) 
3002.20 - Vaccines for human medicine  CTSH, except from split 
subheading ex3006.80(e) 
3002.30 - Vaccines for veterinary medicine  CTSH, except from split 
subheading ex3006.80(f) 
3002.90 - Othe r CTSH, except from split 
subheading ex3006.80(g) 
 
HS 2007 Description  Rule 
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or 
diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. As specified for subheading
 
3002.10 - Antisera and other blood fractions and modified immunological 
products, whether or not obtained by means of biotechnological 
processes CTSH, except from split 
subheading ex3006.92(d) 
3002.20 - Vaccines for human medicine  CTSH, except from split 
subheading ex3006.92(e) 
                                               
51 As per technical rectification  in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 92 - 
 
  HS 2007 Description  Rule 
3002.30 - Vaccines for veterinary medicine  CTSH, except from split 
subheading ex3006.92(f) 
3002.90 - Othe r CTSH, except from split 
subheading ex3006.92(g) 
 
HS 2012 Description  Rule 
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or 
diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and similar products. As specified for subheading
 
3002.10 - Antisera and other blood fractions and modified immunological 
products, whether or not obtained by means of biotechnological 
processes CTSH, except from subheadings 
2933.29, 2934.99, 3002.20, 
3002.90, 3907.20,3913.90, split 
subheadings ex2937.90(g) or 
ex3006.92(d) 
3002.20 - Vaccines for human medicine  CTSH, except from split 
subheading ex3006.92(e) 
3002.30 - Vaccines  for veterinary medicine  CTSH, except from split 
subheading ex3006.80(f) 
3002.90 - Othe r CTSH, except from subheading 
2933.29, 3002.10 or from split subheading ex3006.92(g) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary in the HS2012. As part of the products classified in 
S2012 subheading 3002.10 and 3002.90 were previously classified in HS2007 subheadings 2933.29, 2934.99, 3002.10, 3002.20, 3002.90, 3907.20 and 3913.90, the rule can be transposed by including an exception. It sh ould also be noted that split subheadings 
ex3006.80(a) onwards (in the exceptions) have been renumbered ex3006.92 from the 
HS2007. 
 
77. Heading 32.01 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
32.01 Tanning extracts of vegetable 
origin; tannins and their salts, ethers, esters and other derivatives. 32.01
 Tanning extracts of vegetable origin; 
tannins and their salts, ethers, esters and other derivatives. Non-chemically defined 
compounds of mercury have been transferred to new subheading 2852.90 
3201.10 - Quebracho extract 3201.10  - Quebracho extract   
3201.20 - Wattle extract  3201.20  - Wattle extract   
3201.90 - Othe r 3201.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives. As specified for split heading 
ex32.01(a) -Tannins CTHS  
ex32.01(b) -Othe r CTH  
 
HS 2002 Description  Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives. As specified for split heading  
ex32.01(a) -Tannins CTHS  
ex32.01(b) -Othe r CTH  
 
HS 200752 Description  Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives. As specified for split heading  
ex32.01(a) -Tannins CTHS  
ex32.01(b) -Othe r CTH, except from split heading 
ex28.52(x) 
                                               
52 As per technical rectification  in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 93 - 
 
   
HS 2012 Description  Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives. As specified for split heading  
ex32.01(a) -Tannins CTHS  
ex32.01(b) -Othe r CTH, except from split heading 
ex28.52(x) 
 
(c) Comments by the Secretariat 
As the rectification in HS2012 occurs at the subheading level and rule is at the split 
subheading level, no rectification is re quired and the 2007 rule can be maintained. 
 78. Heading 35.01 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
35.01 Casein, caseinates and other 
casein derivatives; casein glues. 35.01
 Casein, caseinates and other 
casein derivatives; casein glues. Non-chemically defined 
compounds of mercury have been transferred to new 
subheading 2852.90 
3501.10 - Casein 3501.10  - Casein   
3501.90 - Othe r 3501.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
35.01 Casein, caseinates and other casein derivatives; casein glues.  As specified for subheading 
3501.10 - Casein CTH 
3501.90 - Othe r As specified for split subheadings 
ex3501.90(a) -Casein glues  CTSHS  
ex3501.90(b) -Othe r CTSH  
 
HS 2002 Description  Rule 
35.01 Casein, caseinates and other casein derivatives; casein glues.  As specified for subheading 
3501.10 - Casein CTH 
3501.90 - Othe r As specified for split subheadings 
ex3501.90(a) -Casein glues  CTSHS  
ex3501.90(b) -Othe r CTSH  
 
HS 2007 Description  Rule 
35.01 Casein, caseinates and other casein derivatives; casein glues.  As specified for subheading 
3501.10 - Casein CTH 
3501.90 - Othe r As specified for split subheadings 
ex3501.90(a) -Casein glues  CTSHS  
ex3501.90(b) -Othe r CTSH  
 
HS 2012 Description  Rule 
35.01 Casein, caseinates and othe r casein derivatives; casein glues.  As specified for subheading 
3501.10 - Casein CTH 
3501.90 - Othe r As specified for split subheadings 
ex3501.90(a) -Casein glues  CTSHS  
ex3501.90(b) -Othe r CTSH, except from split heading 
28.52(ziv) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 subheading 2852.90 were previously classified in HS2007 split subheading ex3501.90(b), the rule can be transposed 
by including an exception to the rule. 
 JOB/RO/4 
 
- 94 - 
 
  79. Heading 35.02 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
35.02 Albumins (including 
concentrates of two or more 
whey proteins, containing by 
weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. 35.02
 Albumins (including concentrates 
of two or more whey proteins, 
containing by weight more than 
80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. Non-chemically defined 
compounds of mercury 
have been transferred to 
new subheading 2852.90 
 - Egg albumin:  - Egg albumin:   
3502.11 -- Dried 3502.11  -- Dried   
3502.19 -- Othe r 3502.19  -- Other  
3502.20 - Milk albumin, including 
concentrates of two or more 
whey proteins 3502.20  - Milk albumin, including 
concentrates of two or more whey 
proteins  
3502.90 - Othe r 3502.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
35.02 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. As specified for subheadings 
 - Egg albumin:  
3502.11 -- Dried CTSH  
3502.19 -- Othe r CTH, except from heading 04.07 or 04.08  
3502.20 - Milk albumin, including concentrates of two or more whey 
proteins CTH 
3502.90 - Othe r CTH 
 
HS2002 Description  Rule 
35.02 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on 
the dry matter), albuminates and other albumin derivatives. As specified for subheadings 
 - Egg albumin:  
3502.11 -- Dried CTSH  
3502.19 -- Othe r CTH, except from heading 04.07 or 04.08  
3502.20 - Milk albumin, including concentrates of two or more whey 
proteins CTH 
3502.90 - Othe r CTH 
 
HS 200753 Description  Rule 
35.02 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated 
on the dry matter), albuminates and other albumin derivatives. As specified for subheadings 
 - Egg albumin:  
3502.11 -- Dried CTSH  
3502.19 -- Othe r CTH, except from heading 04.07 or 
04.08 
3502.20 - Milk albumin, including concentrates of two or more whey 
proteins CTH 
3502.90 - Othe r CTH, except from split heading 
ex28.52(z) 
 
HS2012 Description  Rule 
35.02 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. As specified
 for subheadings 
 - Egg albumin:  
3502.11 -- Dried CTSH  
3502.19 -- Othe r CTH, except from heading 04.07 or 
04.08 
3502.20 - Milk albumin, including concentrates of two or more whey proteins  CTH 
3502.90 - Othe r CTH, except from split heading 
ex28.52(z) 
 
                                               
53 As specified for technical rectification  in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 95 - 
 
  (c) Comments by the Secretariat 
A technical rectification was necessary as the structure in this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 subheading 2852.90 were 
previously classified in HS2007 split subheading  3502.90, the rule requires the addition of 
an exception. However, the exception had already been added as part of the HS2007 
rectificastion exercise, so the rule can be transposed directly. 
 80. Heading 35.04 
(a) HS Change 
HS2007 Description HS 2012  Description  Reason for change  
35.04 Peptones and their derivatives; 
other protein substances and their derivatives, not elsewhere 
specified or included; hide 
powder, whether or not chromed. 35.04
 Peptones and their derivatives; 
other protein substances and their derivatives, not elsewhere 
specified or included; hide 
powder, whether or not chromed. Non-chemically defined 
compounds of mercury have been transferred to 
new subheading 2852.90 
 
(b) Technical Rectification 
HS1996 Description  Rule 
35.04 Peptones and their derivatives; other protein substances and their derivatives, not 
elsewhere specified or included; hide powder, whether or not chromed. CTH 
 
HS2002 Description  Rule 
35.04 Peptones and their derivatives; other protein substances and their derivatives, not 
elsewhere specified or included; hide powder, whether or not chromed. CTH 
 
HS 200754 Description  Rule 
35.04 Peptones and their derivatives; other protein substances and their derivatives, 
not elsewhere specified or included; hide powder, whether or not chromed. CTH, except split heading 
ex28.52(zi) 
 
HS2012 Description  Rule 
35.04 Peptones and their derivatives; other protein substances and their derivatives, not 
elsewhere specified or included; hide powder, whether or not chromed. CTH, except split heading 
ex28.52(zi) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure in this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 subheading 2852.90 were 
previously classified in HS2007 split subheading  3502.90, the rule requires the addition of 
an exception. However, the exception had already been added as part of the HS2007 
rectificastion exercise, so the rule can be transposed directly. 
81. Heading 37.02 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
37.02 Photographic film in rolls, 
sensitised, unexposed, of any 
material other than paper, paperboard or textiles; instant print film in rolls, sensitised, 
unexposed. 37.02
 Photographic film in rolls, 
sensitised, unexposed, of any 
material other than paper, paperboard or textiles; instant print film in rolls, sensitised, 
unexposed.  
3702.10 - For X-ray 3702.10  - For X-ray   
 - Other film, without 
perforations, of a width not exceeding 105 mm:  - Other film, without perforations, 
of a width not exceeding 105 mm:  
3702.31 -- For colour photography 
(polychrome) 3702.31  -- For colour photography 
(polychrome)  
3702.32 -- Other, with silver halide 
emulsion 3702.32  -- Other, with silver halide 
emulsion  
                                               
54 As specified for technical rectification  in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 96 - 
 
  HS2007 Description HS2012  Description  Reason for change  
3702.39 -- Othe r 3702.39  -- Other  
 - Other film, without 
perforations, of a width exceeding 105 mm:  - Other film, without perforations, 
of a width exceeding 105 mm:  
3702.41 -- Of a width exceeding 610 mm 
and of a length exceeding 
200 m, for colour photography 
(polychrome) 3702.41  -- Of a width exceeding 610  mm 
and of a length exceeding 200 m, 
for colour photography 
(polychrome)  
3702.42 -- Of a width exceeding 610 mm 
and of a length exceeding 
200 m, other than for colour photography 3702.42
 -- Of a width exceeding 610  mm 
and of a length exceeding 200 m, 
other than for colour photography  
3702.43 -- Of a width exceeding 610 mm 
and of a length not exceeding 
200 m 3702.43  -- Of a width exceeding 610  mm 
and of a length not exceeding 200 
m  
3702.44 -- Of a width exceeding 105 mm 
but not exceeding 610 mm 3702.44  -- Of a width exceeding 105  mm 
but not exceeding 610 mm  
 - Other film, for colour 
photography (polychrome):  - Other film, for colour 
photography (polychrome):  
3702.51 -- Of a width not exceeding 16 
mm and of a length not exceeding 14 m -
 deleted  Subheadings 3702.51 and 
3702.52 have been merged into subheading 3702.52 because of the 
low volume of trade. 
3702.52 -- Of a width not exceeding 16 
mm and of a length exceeding 
14 m 3702.52  -- Of a width not exceeding 
16 mm  
3702.53 -- Of a width exceeding 16 mm 
but not exceeding 35 mm and of 
a length not exceeding 30 m, for slides 3702.53
 -- Of a width exceeding 16  mm 
but not exceeding 35 mm and of a 
length not exceeding 30 m, for slides  
3702.54 -- Of a width exceeding 16 mm 
but not exceeding 35 mm and of 
a length not exceeding 30 m, 
other than for slides 3702.54  -- Of a width exceeding 16  mm 
but not exceeding 35 mm and of a 
length not exceeding 30 m, other 
than for slides  
3702.55 -- Of a width exceeding 16 mm 
but not exceeding 35 mm and of a length exceeding 30 m 3702.55
 -- Of a width exceeding 16  mm 
but not exceeding 35 mm and of a length exceeding 30 m  
3702.56 -- Of a width exceeding 35 mm 3702.56  -- Of a width exceeding 35  mm  
 - Other:  - Other:   
3702.91 -- Of a width not exceeding 16 
mm - deleted  Subheadings 3702.91, 
3702.93 and 3702.94 have 
been merged and 
subsequently subdivided 
into two new subheadings 
3702.96 and 3702.97 
because of the low volume 
of trade. 
3702.93 -- Of a width exceeding 16 mm 
but not exceeding 35 mm and of a length not exceeding 30 m -
 deleted   
3702.94 -- Of a width exceeding 16 mm 
but not exceeding 35 mm and of 
a length exceeding 30 m - deleted   
3702.95 -- Of a width exceeding 35 mm -  deleted  Subheading 3702.95 has 
been renumbered 3702.98 
  3702.96  -- Of a width not exceeding 
35 mm and of a length not 
exceeding 30 m  
  3702.97  -- Of a width not exceeding 
35 mm and of a length exceeding 
30 m  
  3702.98  -- Of a width exceeding 35  mm  
 
(b) Technical Rectification 
HS1996 Description  Rule 
37.02 Photographic film  in rolls, sensitised, unexposed, of any material other than paper, 
paperboard or textiles; instant print film in rolls, sensitised, unexposed CTH, except from heading 
37.01 
 
HS200255 Description  Rule 
37.02 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed CTH, except from heading 
37.01 
 
                                               
55 As specified for technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 97 - 
 
  HS200756 Description  Rule 
37.02 Photographic film in rolls, sensitised, unexposed, of any material other than  
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed CTH, except from heading 
37.01 
 
HS2012 Description  Rule 
37.02 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed CTH, except from heading 
37.01 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
82. Heading 38.08 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
38.08 Insecticides, rodenticides, 
fungicides, herbicides, anti-
sprouting products and 
plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for 
example, sulphur-treated bands, wicks and candles, and fly-papers). 38.08
 Insecticides, rodenticides, 
fungicides, herbicides, anti-
sprouting products and plant-
growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for 
example, sulphur-treated bands, wicks and candles, and fly-papers). The scope of subheading 3808.50 
has been expanded to cover the 
products listed in new subheading 
Note 1 to Chapter 38.  Amendments made consequential to the Rotterdam Convention on 
the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade.  
3808.50 - Goods specified in 
Subheading Note 1 to this 
Chapter 3808.50  - Goods specified in 
Subheading Note 1 to this 
Chapter Expansion of the scope of 
subheading 3808.50 entails the 
transfer of certain products of 
these subheadings to subheading 
3808.50 
 - Other:  -  Other:   
3808.91 -- Insecticides 3808.91  -- Insecticides   
3808.92 -- Fungicides 3808.92  -- Fungicides   
3808.93 -- Herbicides, anti-sprouting 
products and plant-growth 
regulators 3808.93  -- Herbicides, anti-sprouting 
products and plant-growth 
regulators  
3808.94 -- Disinfectants 3808.94  -- Disinfectants   
3808.99 -- Othe r 3808.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and 
plant-growth regulators, disinfectants and similar products, put up in forms 
or packings for retail sale or as preparations or articles (for example, 
sulphur-treated bands, wicks and candles, and fly-papers). CTH 
 
HS2002 Description  Rule 
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and 
plant-growth regulators, disinfectants and similar products, put up in forms 
or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). CTH
 
 
HS200757 Description  Rule 
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products 
and plant-growth regulators, disinfectants and similar products, put up in 
forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). CTH
 
 
                                               
56 As specified for technical rectification in JOB/RO/3.Rev.1. 
57 As specified for technical rectification in  JOB/RO/3.Rev.1. JOB/RO/4 
 
- 98 - 
 
  HS2012 Description  Rule 
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and 
plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). CTH
 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
83. Heading 38.24 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
38.24 Prepared binders for foundry 
moulds or cores; chemical products and preparations of the 
chemical or allied industries 
(including those consisting of mixtures of natural products), not elsewhere specified or included. 38.24
 Prepared binders fo r foundry 
moulds or cores; chemical products and preparations of 
the chemical or allied 
industries (including those consisting of mixtures of natural products), not elsewhere specified or 
included. Non-chemically defined 
compounds of mercury have been transferred to new 
subheading 2852.90.  
 At the same time, the creation of the new heading 38.26 entails the transfer of biodiesel 
to new heading 38.26. 
3824.10 - Prepared binders for foundry 
moulds or cores 3824.10  - Prepared binders for foundry 
moulds or cores  
3824.30 - Non-agglomerated metal 
carbides mixed together or with 
metallic binders 3824.30  - Non-agglomerated metal 
carbides mixed together or 
with metallic binders  
3824.40 - Prepared additives for 
cements, mortars or concretes 3824.40  - Prepared additives for 
cements, mortars or concretes  
3824.50 - Non-refractory mortars and 
concretes 3824.50  - Non-refractory mortars and 
concretes  
3824.60 - Sorbitol other than that of 
subheading 2905.44 3824.60  - Sorbitol other than that of 
subheading 2905.44  
 - Mixtures containing 
halogenated derivatives of 
methane, ethane or propane:  - Mixtures containing 
halogenated derivatives of 
methane, ethane or propane:  
3824.71 -- Containing 
chlorofluorocarbons (CFCs), 
whether or not containing 
hydrochlorofluorocarbons 
(HCFCs), perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs) 3824.71  -- Containing 
chlorofluorocarbons (CFCs), 
whether or not containing 
hydrochlorofluorocarbons 
(HCFCs), perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs)  
3824.72 -- Containing 
bromochlorodifluoromethane, 
bromotrifluoromethane or dibromotetrafluoroethanes 3824.72
 -- Containing 
bromochlorodifluoromethane, 
bromotrifluoromethane or dibromotetrafluoroethanes  
3824.73 -- Containing 
hydrobromofluorocarbons 
(HBFCs) 3824.73  -- Containing 
hydrobromofluorocarbons 
(HBFCs)  
3824.74 -- Containing 
hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs) 3824.74
 -- Containing 
hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs)  
3824.75 -- Containing carbon 
tetrachloride 3824.75  -- Containing carbon 
tetrachloride  
3824.76 -- Containing 1,1,1-
trichloroethane (methyl chloroform) 3824.76
 -- Containing 1,1,1-
trichloroethane (methyl chloroform)  
3824.77 -- Containing bromomethane 
(methyl bromide) or 
bromochloromethane 3824.77  -- Containing bromomethane 
(methyl bromide) or 
bromochloromethane  
3824.78 -- Containing perfluorocarbons 
(PFCs) or hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs) 3824.78
 -- Containing perfluorocarbons 
(PFCs) or hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)  
3824.79 -- Othe r 3824.79  -- Other  JOB/RO/4 
 
- 99 - 
 
  HS2007 Description HS2012  Description  Reason for change  
 - Mixtures and preparations 
containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), 
polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate:  - Mixtures and preparations 
containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), 
polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate:  
3824.81 -- Containing oxirane (ethylene 
oxide) 3824.81  -- Containing oxirane 
(ethylene oxide)  
3824.82 -- Containing polychlorinated 
biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated 
biphenyls (PBBs) 3824.82
 -- Containing polychlorinated 
biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated 
biphenyls (PBBs)  
3824.83 -- Containing tris(2,3-
dibromopropyl) phosphate 3824.83  -- Containing tris  (2,3-
dibromopropyl) phosphate  
3824.90 - Othe r 3824.90  -  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
38.24 Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those 
consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included. CTSH
 
 
HS200258 Description  Rule 
3824 Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. CTSH
 
3824.71 --  Containing acyclic hydrocarbons perhalogenated only with fluorine 
and chlorine CTSH, except from split subheading 
ex3825.41(a) (perhalogenated 
waste organic solvents) 
3824.79 --  Othe r CTSH, except from split subheading 
ex3825.41(a) (perhalogenated 
waste organic solvents) 
3824.90 - Othe r CTSH, except from subheading 
3006.70, 3825.10, 3825.20, 
3825.49, 3825.50, 3825.61, 
3825.69 or 3825.90 or split 
subheading ex2842.10(a), 
ex3006.80(l), 3825.30(a) or 
ex3825.41(b) (other than 
perhalogenated waste organic 
solvents) 
 
HS200759 Description  Rule 
38.24 Prepared binders for foundry moulds or cores; chemical 
products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), 
not elsewhere specified or included. As specified for subheading
  
3824.10 - Prepared binders for foundry moulds or cores  CTSH  
3824.30 - Non-agglomerated metal carbides mixed together or with 
metallic binders CTSH  
3824.40 - Prepared additives for cements, mortars or concretes  CTSH  
3824.50 - Non-refractory mortars and concretes  CTSH  
3824.60 - Sorbitol other than that of subheading 2905.44  CTSH  
 - Mixtures containing halogenated derivatives of methane, 
ethane or propane:  
3824.71 -- Containing chlorofluorocarbons (CFCs), whether or not 
containing hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) CTSH, except from split subheading 
3824.90(b) or ex3825.41(a) 
(perhalogenated waste organic solvents) 
3824.72 -- Containing bromochlorodifluoromethane, 
bromotrifluoromethane or dibromotetrafluoroethanes CTSH, except from subheading 3824.71, 
3824.73, 3824.74, 3824.75, 3824.76, 
3824.77, 3824.78, 3824.79, 3824.81, 
3824.82, 3824.83 or split subheading 3824.90(b) 
                                               
58 As per technical rectification in  JOB/RO/2.Rev.1. 
59 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 100 - 
 
  HS200759 Description  Rule 
3824.73 -- Containing hydrobromofluorocarbons (HBFCs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.74, 3824.75, 3824.76, 
3824.77, 3824.78, 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.74 -- Containing hydrochlorofluorocarbons (HCFCs), whether or 
not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.75, 3824.76, 3824.77, 3824.78 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.75 -- Containing carbon tetrachloride  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.76, 
3824.77, 3824.78 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.76 -- Containing 1,1,1-trichloroethane (methyl chloroform)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.77, 3824.78 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.77 -- Containing bromomethane (methyl bromide) or 
bromochloromethane CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.78 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.78 -- Containing perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 3824.77 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.79 -- Othe r CTSH, except from  subheadings 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77 3824.78, 3824.81, 
3824.82, 3824.83 or split subheading 
3824.90(b)or ex3825.41(a) 
(perhalogenated waste organic solvents) 
 - Mixtures and preparations containing oxirane (ethylene 
oxide), polybrominated biphenyls (PBBs), polychlorinated 
biphenyls (PCBs), polychlorinated terphenyls (PCTs) or 
tris(2,3-dibromopropyl) phosphate:  
3824.81 -- Containing  oxirane (ethylene oxide)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77 3824.78, 3824.79, 
3824.82, 3824.83 or split subheading 
ex3824.90(b) 
3824.82 -- Containing polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or polybrominated 
biphenyls (PBBs) CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77 3824.78, 3824.79, 
3824.81, 3824.83 or split subheading ex3824.90(b) 
3824.83 -- Containing tris(2,3-dibromopropyl) phosphate  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77 3824.78, 3824.79, 
3824.81, 3824.82 or split subheading 
ex3824.90(b) 
3824.90 - Othe r As specified for split subheading 
ex3824.90(a) -- Naphthenic acids, their wate r-insoluble salts and their 
esters CTSHS  
ex3824.90(b) -- Othe r CTSHS, except from subheading 3006.70, 
3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 3824.77, 3824.78, 
3824.79, 3824.81, 3824.82, 3824.83, 
3825.10, 3825.20, 3825.49, 3825.50, 3825.61, 3825.69 or 3825.90 or split subheading ex2842.10(a), ex3006.92(l), 3825.30(a) or ex3825.41(b) (other than 
perhalogenated waste organic solvents) 
 
HS 2012 Description  Rule 
38.24 Prepared binders for foundry moulds or cores; chemical 
products and preparations of the chemical or allied industries 
(including those consisting of mixtures of natural products), 
not elsewhere specified or included. As specified for subheading   
3824.10 - Prepared binders for foundry moulds or cores  CTSH  
3824.30 - Non-agglomerated metal carbides mixed together or with 
metallic binders CTSH  
3824.40 - Prepared additives for cements, mortars or concretes  CTSH  
3824.50 - Non-refractory mortars and concretes  CTSH  JOB/RO/4 
 
- 101 - 
 
  HS 2012 Description  Rule 
3824.60 - Sorbitol other than that of subheading 2905.44  CTSH  
 - Mixtures containing halogenated derivatives of methane, 
ethane or propane:  
3824.71 -- Containing chlorofluorocarbons (CFCs), whether or not 
containing hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) CTSH, except from split subheading 
3824.90(b) or ex3825.41(a) 
(perhalogenated waste organic solvents) 
3824.72 -- Containing bromochlorodifluoromethane, 
bromotrifluoromethane or dibromotetrafluoroethanes CTSH, except from subheading 3824.71, 
3824.73, 3824.74, 3824.75, 3824.76, 3824.77, 3824.78, 3824.79, 3824.81, 
3824.82, 3824.83 or split subheading 
3824.90(b) 
3824.73 -- Containing hydrobromofluorocarbons (HBFCs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.74, 3824.75, 3824.76, 
3824.77, 3824.78, 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.74 -- Containing hydrochlorofluorocarbons (HCFCs), whether or 
not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) CTSH, except f
rom subheading 3824.71, 
3824.72, 3824.73, 3824.75, 3824.76, 3824.77, 3824.78 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.75 -- Containing carbon tetrachloride  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.76, 
3824.77, 3824.78 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.76 -- Containing 1,1,1-trichloroethane (methyl chloroform)  CTSH, except from subheading 3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 
3824.77, 3824.78 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 3824.90(b) 
3824.77 -- Containing bromomethane (methyl bromide) or 
bromochloromethane CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.78 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.78 -- Containing perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs) CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77 3824.79, 3824.81, 
3824.82, 3824.83  or split subheading 3824.90(b) 
3824.79 -- Othe r CTSH, except from  subheadings 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77 3824.78, 3824.81, 
3824.82, 3824.83 or split subheading 
3824.90(b)or ex3825.41(a) 
(perhalogenated waste organic solvents) 
 - Mixtures and preparations containing oxirane (ethylene 
oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate:  
3824.81 -- Containing oxirane (ethylene oxide)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77 3824.78, 3824.79, 
3824.82, 3824.83 or split subheading 
ex3824.90(b) 
3824.82 -- Containing polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 3824.77 3824.78, 3824.79, 3824.81, 3824.83 or split subheading ex3824.90(b) 
3824.83 -- Containing tris(2,3-dibromopropyl) phosphate  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77 3824.78, 3824.79, 
3824.81, 3824.82 or split subheading 
ex3824.90(b) 
3824.90 - Othe r As specified for spli t subheading 
ex3824.90(a) -- Naphthenic acids, their wate r-insoluble salts and their 
esters CTSHS  
ex3824.90(b) -- Othe r CTSHS, except from heading 38.26, 
subheading,  3006.70, 3824.71, 3824.72, 
3824.73, 3824.74, 3824.75, 3824.76, 
3824.77, 3824.78, 3824.79, 3824.81, 3824.82, 3824.83, 3825.10, 3825.20, 3825.49, 3825.50, 3825.61, 3825.69 or 
3825.90 or split heading 28.52(zv), split 
subheading ex2842.10(a), ex3006.92(l), 3825.30(a) or ex3825.41(b) (other than perhalogenated waste organic solvents) JOB/RO/4 
 
- 102 - 
 
   
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 split subheading ex3824.90(b) were previously classified in HS2007 heading 38.26, subheading 3006.70 and 
split subheading ex28.52(zv), the rule can be transposed by including an exception to the 
rule. 
 
84. Heading 38.26 
(a) HS Change 
HS2007 Description  HS2012 Description  Reason for change 
  38.26 Biodiesel and mixtures thereof, 
not containing or containing less than 70 % by weight of petroleum oils or oils obtained 
from bituminous minerals. Heading 38.26 has been created to 
provide separately for biodiesel and mixtures thereof, not containing or containing less than 70% by weight of 
petroleum oils or oils obtained from 
bituminous minerals.  
 
(b) Technical Rectification 
HS2012 Description  Rule 
38.26 Biodiesel and mixtures thereof, not containing or containing less than 70  % 
by weight of petroleum oils or oils obtained from bituminous minerals. CTSH, except from split 
subheading ex3824.90(b) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 split subheading ex3824.90(b) were previously classified in HS 2007 heading 38.26, the rectification requires 
the addition of an exception.  
 
85. Heading 39.07 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
39.07 Polyacetals, other polyethers 
and epoxide resins, in primary 
forms; polycarbonates, alkyd 
resins, polyallyl esters and other polyesters, in primary forms. 39.07
 Polyacetals, other polyethers 
and epoxide resins, in primary 
forms; polycarbonates, alkyd 
resins, polyallyl esters and other polyesters, in primary forms.  Certain products of this 
subheading  have been 
transferred to subheading 
3002.10. 
3907.10 - Polyacetals 3907.10  - Polyacetals   
3907.20 - Other polyethers 3907.20  - Other polyethers   
3907.30 - Epoxide resins  3907.30  - Epoxide resins   
3907.40 - Polycarbonates  3907.40  - Polycarbonates   
3907.50 - Alkyd resins 3907.50  - Alkyd resins   
3907.60 - Poly(ethylene terephthalate) 3907.60  - Poly(ethylene terephthalate)   
3907.70 - Poly(lactic acid)  3907.70  - Poly(lactic acid)   
 - Other polyesters:  - Other polyesters:   
3907.91 -- Unsaturated 3907.91  -- Unsaturated   
3907.99 -- Othe r 3907.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd 
resins, polyallyl esters and other polyesters, in primary forms. CTH 
 
HS2002 Description  Rule 
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd 
resins, polyallyl esters and other polyesters, in primary forms. CTH 
 JOB/RO/4 
 
- 103 - 
 
  HS200760 Description  Rule 
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, 
alkyd resins, polyallyl esters and other polyesters, in primary forms. CTH 
 
HS2012 Description  Rule 
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, 
alkyd resins, polyallyl esters and other polyesters, in primary forms. As specified for  
subheading 
3907.10 - Polyacetals CTH 
3907.20 - Other polyethers CTH, except from 
subheading 3002.10 
3907.30 - Epoxide resins  CTH 
3907.40 - Polycarbonates CTH 
3907.50 - Alkyd resins  CTH 
3907.60 - Poly(ethylene terephthalate) CTH 
3907.70 - Poly(lactic acid) CTH 
 - Other polyesters: CTH 
3907.91 -- Unsaturated  CTH 
3907.99 -- Othe r CTH 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012. As part of the products classified in HS2012 subheading 3002.10 were previously classified in HS2007 subheading 3907.20, the rule can be transposed by including 
an exception. 
 
86. Heading 39.13 
(a) HS Change 
HS2007 Description HS 2012  Description  Reason for change  
39.13 Natural polymers (for example, 
alginic acid) and modified natural polymers (for example, 
hardened proteins, chemical 
derivatives of natural rubber), not elsewhere specified or included, in primary forms. 39.13
 Natural polymers (for example, 
alginic acid) and modified natural polymers (for example, 
hardened proteins, chemical 
derivatives of natural rubber), not elsewhere specified or included, in primary forms. Certain products of this 
subheading have been transferred to 3002.10. 
3913.10 - Alginic acid, its salts and 
esters 3913.10  - Alginic acid, its salts and esters   
3913.90 - Othe r 3913.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
39.13 Natural polymers (for example, alginic acid) and modified natural polymers 
(for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. CTH 
 
HS2002 Description  Rule 
39.13 Natural polymers (for example, alginic acid) and modified natural polymers 
(for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. CTH 
 
HS2007 Description  Rule 
39.13 Natural polymers (for example, alginic acid) and modified natural polymers 
(for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. CTH 
 
                                               
60 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 104 - 
 
  HS 2012 Description  Rule 
39.13 Natural polymers (for example, alginic acid) and modified natural polymers 
(for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. As specified for subheading
 
3913.10 - Alginic acid, its salts and esters CTH 
3913.90 - Othe r CTH, except from subheading 
3002.10 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2007 to HS2012.  As part of the products classified in HS2012 subheading 3002.10 were 
previously classified in HS2007 subheading 3913.90, the rule can be transposed by including 
an exception to the rule. 
 
87. Heading 39.26 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
39.26 Other articles of plastics and 
articles of other materials of headings 39.01 to 39.14. 39.26
 Other articles of plastics and 
articles of other materials of headings 39.01 to 39.14. Creation of new heading 96.19 
for sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar 
articles, of any material. 
3926.10 - Office or school supplies 3926.10  - Office or school supplies   
3926.20 - Articles of apparel and 
clothing accessories (including gloves, mittens and mitts) 3926.20
 - Articles of apparel and 
clothing accessories (including gloves, mittens and mitts)  
3926.30 - Fittings for furniture, 
coachwork or the like 3926.30  - Fittings for furniture, 
coachwork or the like  
3926.40 - Statuettes and other 
ornamental articles 3926.40  - Statuettes and other 
ornamental articles  
3926.90 - Othe r 3926.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
39.26 Other articles of plastics and articles of other materials of 
headings 39.01 to 39.14. As specified for subheadings 
3926.10 - Office or school supplies [CTH]  
3926.20 - Articles of apparel and clothi ng accessories (including gloves)  [CTH, provided that the goods are assembled 
in a single country in accordance with the Note 
of Chapters 61 or 62.] 
3926.30 - Fittings for furniture, coachwork or the like  [CTH]  
3926.40 - Statuettes and other ornamental articles  [CTH]  
3926.90 - Othe r [CTH]  
 
HS2002 Description  Rule 
39.26 Other articles of plastics and articles of other materials of 
headings 39.01 to 39.14. As specified for subheadings 
3926.10 - Office or school supplies [CTH]  
3926.20 - Articles of apparel and clothi ng accessories (including gloves)  [CTH, provided that the goods are assembled 
in a single country in accordance with the Note 
of Chapters 61 or 62.] 
3926.30 - Fittings for furniture, coachwork or the like  [CTH]  
3926.40 - Statuettes and other ornamental articles  [CTH]  
3926.90 - Othe r [CTH]  
 
HS 200761 Description  Rule 
39.26 Other articles of plastics and articles of other materials of 
headings 39.01 to 39.14. As specified for subheadings 
3926.10 - Office or school supplies [CTH]  
3926.20 - Articles of apparel and cl othing accessor ies (including 
gloves) [CTH, provided that the goods are assembled 
in a single country in accordance with the Note of Chapters 61 or 62.] 
3926.30 - Fittings for furniture, coachwork or the like  [CTH]  
3926.40 - Statuettes and other ornamental articles  [CTH]  
                                               
61 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 105 - 
 
  HS 200761 Description  Rule 
3926.90 - Othe r [CTH, except for subheading 3006.91 or  
subheading 8536.70] 
 
HS 2012 Description  Rule 
39.26 Other articles of plastics and articles of other materials of 
headings 39.01 to 39.14. As specified for subheadings 
3926.10 - Office or school supplies [CTH]  
3926.20 - Articles of apparel and cl othing accessor ies (including 
gloves) [CTH except for split heading 96.19(a), 
provided that the goods are assembled in a single country in accordance with the Note of 
Chapters 61 or 62.] 
3926.30 - Fittings for furniture, coachwork or the like  [CTH]  
3926.40 - Statuettes and other ornamental articles  [CTH]  
3926.90 - Othe r [CTH except for split heading 96.19(b),  
subheading 3006.91 or subheading 8536.70] 
 
(c) Comments by the Secretariat 
See heading 96.19. 
88. Heading 41.01 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
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 or further prepared), whether or not dehaired or split. 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 or further prepared), whether or not dehaired or split. The transfer results from the 
amendment of subheading 4101.20  
* No consensus for these 
correlations. 
4101.20 - Whole hides and skins, of a 
weight per skin not exceeding 
8 kg when simply dried, 10 kg 
when dry-salted, or 16 kg when 
fresh, wet-salted or otherwise 
preserved 4101.20  - Whole hides and skins, 
unsplit, of a weight per skin 
not exceeding 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 4101.50  - Whole hides and skins, of a 
weight exceeding 16 kg  
4101.90 - Other, including butts, bends 
and bellies 4101.90  - Other, including butts, bends 
and bellies  
 
(b) Technical Rectification 
HS1996 Description  Rule 
41.01 Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. CTH 
 
HS200262 Description  Rule 
41.01 Raw hides and skins of bovine or equine animals (fresh, or salted, dried, 
limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. CTH 
 
HS2007 Description  Rule 
41.01 Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split. CTH 
 
                                               
62 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 106 - 
 
  HS2012 Description  Rule 
41.01 Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
89. Heading 44.01 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
44.01 Fuel wood, in logs, in billets, in 
twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood 
waste and scrap, whether or not 
agglomerated in logs, briquettes, pellets or similar forms. 44.01
 Fuel wood, in logs, in billets, in 
twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood 
waste and scrap, whether or 
not agglomerated in logs, briquettes, pellets or similar forms. New subheading 4401.31 has 
been created to provide separately for wood pellets. The expression "wood pellets" 
in subheading 4401.31 has 
been defined in Subheading Note 1 to Chapter 44. 
4401.10 - Fuel wood, in logs, in billets, in 
twigs, in faggots or in similar 
forms 4401.10  - Fuel wood, in logs, in billets, 
in twigs, in faggots or in similar 
forms  
 - Wood in chips or particles:  - Wood in chips or particles:   
4401.21 -- Coniferous 4401.21  -- Coniferous   
4401.22 -- Non-coniferous  4401.22  -- Non-coniferous   
4401.30 - Sawdust and wood waste and 
scrap, whether or not 
agglomerated in logs, 
briquettes, pellets or similar 
forms  - Sawdust and wood waste and 
scrap, whether or not 
agglomerated in logs, 
briquettes, pellets or similar 
forms:  
  4401.31  -- Wood pellets   
  4401.39  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; 
wood in chips or particles; sawdust and wood waste and scrap, 
whether or not agglomerated in logs, briquettes, pellets or similar 
forms. As specified for subheadings  
4401.10 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms  CTH 
 - Wood in chips or particles:  
4401.21 -- Coniferous  CTH 
4401.22 -- Non-coniferous CTH  
4401.30 - Sawdust and wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms As specified for split subheadings  
ex4401.30(a) - Agglomerated CTSHS 
ex4401.30(b) - Not agglomerated The origin shall be the country 
where sawdust and waste and 
scrap of this subheading are 
derived or collected from 
manufacturing or processing 
operations or from consumption 
 
HS 2002 Description  Rule 
44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; 
wood in chips or particles; sawdust and wood waste and scrap, 
whether or not agglomerated in logs, briquettes, pellets or similar forms. As specified for subheadings
 
4401.10 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms  CTH 
 - Wood in chips or particles:  
4401.21 -- Coniferous  CTH 
4401.22 -- Non-coniferous CTH  
4401.30 - Sawdust and wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms As specified for split subheadings  
ex4401.30(a) - Agglomerated CTSHS JOB/RO/4 
 
- 107 - 
 
  HS 2002 Description  Rule 
ex4401.30(b) - Not agglomerated The origin shall be the country 
where sawdust and waste and 
scrap of this subheading are 
derived or collected from 
manufacturing or processing 
operations or from consumption 
 
HS 2007 Description  Rule 
44.01 Fuel wood, in logs, in billets, in twigs, in faggots  or in similar forms; 
wood in chips or particles; sawdust and wood waste and scrap, 
whether or not agglomerated in logs, briquettes, pellets or similar 
forms. As specified for subheadings  
4401.10 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms  CTH 
 - Wood in chips or particles:  
4401.21 -- Coniferous  CTH 
4401.22 -- Non-coniferous CTH  
4401.30 - Sawdust and wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms As specified for split subheadings  
ex4401.30(a) - Agglomerated CTSHS 
ex4401.30(b) - Not agglomerated The origin shall be the country 
where sawdust and waste and 
scrap of this subheading are 
derived or collected from 
manufacturing or processing 
operations or from consumption 
 
HS 2012 Description  Rule 
44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; 
wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar 
forms. As specified for subheadings
 
4401.10 - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms  CTH 
 - Wood in chips or particles:  
4401.21 -- Coniferous  CTH 
4401.22 -- Non-coniferous CTH  
4401.30 - Sawdust and wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms As specified for split subheadings  
ex4401.30(a) - Agglomerated CTSHS 
ex4401.30(b) - Not agglomerated The origin shall be the country 
where sawdust and waste and 
scrap of this subheading are 
derived or collected from 
manufacturing or processing 
operations or from consumption 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a split subheading level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
90. Heading 48.08 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
48.08 Paper and paperboard, 
corrugated (with or without glued flat surface sheets), 
creped, crinkled, embossed or 
perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. 48.08
 Paper and paperboard, 
corrugated (with or without glued flat surface sheets), 
creped, crinkled, embossed or 
perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. Subheadings 4808.20 and 
4808.30 have been merged into new subheading 4808.40 
because of the low volume of 
trade. 
4808.10 - Corrugated paper and 
paperboard, whether or not 
perforated 4808.10  - Corrugated paper and 
paperboard, whether or not 
perforated  
4808.20 - Sack kraft paper, creped or 
crinkled, whether or not 
embossed or perforated - deleted   
4808.30 - Other kraft paper, creped or 
crinkled, whether or not 
embossed or perforated - deleted   JOB/RO/4 
 
- 108 - 
 
  HS2007 Description HS2012  Description  Reason for change  
  4808.40  - Kraft paper, creped or 
crinkled, whether or not embossed or perforated  
4808.90 - Othe r 4808.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
48.08 Paper and paperboard, corrugated (with or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other 
than paper of the kind described in heading No. 48.03. As specified for subheadings  
4808.10 -  Corrugated paper and paperboard, whether or not perforated  CTH 
4808.20 -  Sack kraft paper, creped or crinkled, whether or not embossed or 
perforated CTH 
4808.30 -  Other kraft paper, creped or crinkled, whether or not embossed or 
perforated CTH 
4808.90 -  Othe r CC 
 
HS200263 Description  Rule 
48.08 Paper and paperboard, corrugated (with or without  glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. As specified for subheadings
 
4808.10 -  Corrugated paper and paperboard, whether or not perforated  CTH, except from split heading 
ex48.23(e) 
4808.20 -  Sack kraft paper, creped or crinkled, whether or not embossed or 
perforated CTH, except from split heading 
ex48.23(e) 
4808.30 -  Other kraft paper, creped or crinkled, whether or not embossed or 
perforated CTH, except from split heading 
ex48.23(e) 
4808.90 -  Othe r CC, except from split heading 
ex48.23(e) 
 
HS2007 Description  Rule 
48.08 Paper and paperboard, corrugated (with or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other 
than paper of the kind described in heading 48.03. As specified for subheadings  
4808.10 -  Corrugated paper and paperboard, whether or not perforated  CTH, except from split heading 
ex48.23(e) 
4808.20 -  Sack kraft paper, creped or crinkled, whether or not embossed or 
perforated CTH, except from split heading 
ex48.23(e) 
4808.30 -  Other kraft paper, creped or crinkled, whether or not embossed or 
perforated CTH, except from split heading 
ex48.23(e) 
4808.90 -  Othe r CC, except from split heading 
ex48.23(e) 
 
HS2012 Description  Rule 
48.08 Paper and paperboard, corrugated (with or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. As
 specified for subheadings  
4808.10 -  Corrugated paper and paperboard, whether or not perforated  CTH, except from split heading 
ex48.23(e) 
4808.40 - Kraft paper, creped or crinkled, whether or not embossed or perforated  CTH, except from split heading 
ex48.23(e) 
   
4808.90 -  Othe r CC, except from split heading 
ex48.23(e) 
 
(c) Comments by the Secretariat 
The technical rectification resulting from the HS2002 transposition work can be kept as the 
merging of subheadings 4808.20 and 4808.30 does not affect the rule. 
 
                                               
63 As per technical rectification in  JOB/RO/2.Rev.1. JOB/RO/4 
 
- 109 - 
 
  91. Heading 48.14 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
48.14 Wallpaper and similar wall 
coverings; window 
transparencies of paper. 48.14  Wallpaper and similar wall 
coverings; window 
transparencies of paper. Deletion of subheading 
4814.10 because of the low 
volume of trade. 
4814.10 - “Ingrain” pape r - deleted   
4814.20 - Wallpaper and similar wall 
coverings, consisting of paper coated or covered, on the face 
side, with a grained, embossed, 
coloured, design-printed or otherwise decorated layer of plastics 4814.20
 - Wallpaper and similar wall 
coverings, consisting of paper coated or covered, on the face 
side, with a grained, 
embossed, coloured, design-printed or otherwise decorated layer of plastics  
4814.90 - Othe r 4814.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
48.14 Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
HS 2002 Description  Rule 
48.14 Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
HS 200764 Description  Rule 
48.14 Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
HS 2012 Description  Rule 
48.14 Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
92. Heading 58.01 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
58.01 Woven pile fabrics and 
chenille fabrics, other than fabrics of heading 58.02 or 58.06. 58.01
 Woven pile fabrics and 
chenille fabrics, other than fabrics of heading 58.02 or 58.06. Subheadings 5801.24 and 5801.25 
have been merged into new subheading 5801.37 because of the low volume of trade.  
Subheadings 5801.34 and 5801.35 
have been merged into new subheading 5801.37 because of the low volume of trade. 
5801.10 - Of wool or fine animal hai r  - Of wool or fine animal hai r  
 - Of cotton:  -  Of cotton:   
5801.21 -- Uncut weft pile fabrics 5801.21  -- Uncut weft pile fabrics   
5801.22 -- Cut corduroy 5801.22  -- Cut corduroy   
5801.23 -- Other weft pile fabrics 5801.23  -- Other weft pile fabrics   
5801.24 -- Warp pile fabrics, épinglé 
(uncut) - deleted   
5801.25 -- Warp pile fabrics, cut - deleted   
5801.26 -- Chenille fabrics  5801.26  -- Chenille fabrics   
  5801.27  -- Warp pile fabrics   
 - Of man-made fibres:  -  Of man-made fibres:   
5801.31 -- Uncut weft pile fabrics 5801.31  -- Uncut weft pile fabrics   
5801.32 -- Cut corduroy 5801.32  -- Cut corduroy   
5801.33 -- Other weft pile fabrics 5801.33  -- Other weft pile fabrics   
                                               
64 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 110 - 
 
  HS2007 Description HS2012  Description  Reason for change  
5801.34 -- Warp pile fabrics, épinglé 
(uncut) - deleted   
5801.35 -- Warp pile fabrics, cut - deleted   
5801.36 -- Chenille fabrics  5801.36  -- Chenille fabrics   
  5801.37  -- Warp pile fabrics   
5801.90 - Of other textile materials 5801.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
58.08 Woven pile fabrics and chenille fabrics, other than fabrics of heading 
58.02 or 58.06. As specified for split headings 
ex58.08(a) - Braids in the piece; ornamental trimmings in the piece, without 
embroidery, other than knitted or crocheted; tassels, pompons and 
similar articles: printed, dyed (including dyed white) [CTH; or change from unbleached or 
prebleached fabric to the product of 
this split heading by permanent dyeing 
or printing, accompanied by at least 
two preparatory or finishing 
operations.] 
ex58.08(b) - Ornamental trimmings in the piece, without embroidery, other 
than knitted or crocheted CTH, except by cutting only 
ex5808.(c) - Othe r CTH 
 
HS 2002 Description  Rule 
58.08 Woven pile fabrics and chenille fabrics, other than fabrics of heading 
58.02 or 58.06. As specified for split headings 
ex58.08(a) - Braids in the piece; ornamental trimmings in the piece, without 
embroidery, other than knitted or crocheted; tassels, pompons and 
similar articles: printed, dyed (including dyed white) [CTH; or change from unbleached or 
prebleached fabric to the product of 
this split heading by permanent dyeing 
or printing, accompanied by at least 
two preparatory or finishing 
operations.] 
ex58.08(b) - Ornamental trimmings in the piece, without embroidery, other 
than knitted or crocheted CTH, except by cutting only 
ex5808.(c) - Othe r CTH 
 
HS 2007 Description  Rule 
58.08 Woven pile fabrics and chenille fabrics, other than fabrics of heading 
58.02 or 58.06. As specified for split headings 
ex58.08(a) - Braids in the piece; ornamental trimmings in the piece, without 
embroidery, other than knitted or crocheted; tassels, pompons and 
similar articles: printed, dyed (including dyed white) [CTH; or change from unbleached or 
prebleached fabric to the product of 
this split heading by permanent dyeing 
or printing, accompanied by at least 
two preparatory or finishing 
operations.] 
ex58.08(b) - Ornamental trimmings in the piece, without embroidery, other 
than knitted or crocheted CTH, except by cutting only 
ex5808.(c) - Othe r CTH 
 
HS 2012 Description  Rule 
58.08 Woven pile fabrics and chenille fabrics, other than fabrics of heading 
58.02 or 58.06. As specified for split headings 
ex58.08(a) - Braids in the piece; ornamental trimmings in the piece, without 
embroidery, other than knitted or crocheted; tassels, pompons and 
similar articles: printed, dyed (including dyed white) [CTH; or change from unbleached or 
prebleached fabric to the product of 
this split heading by permanent dyeing 
or printing, accompanied by at least 
two preparatory or finishing 
operations.] 
ex58.08(b) - Ornamental trimmings in the piece, without embroidery, other 
than knitted or crocheted CTH, except by cutting only 
ex5808.(c) - Othe r CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. JOB/RO/4 
 
- 111 - 
 
  93. Heading 61.08 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
61.08 Women's or girls' slips, 
petticoats, briefs, panties, 
nightdresses, pyjamas, négligés, 
bathrobes, dressing gowns and similar articles, knitted or crocheted. 61.08
 Women's or girls' slips, 
petticoats, briefs, panties, 
nightdresses, pyjamas, 
negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted. Creation of new heading 96.19 
for sanitary towels (pads) and 
tampons, napkins and napkin 
liners for babies and similar articles, of any material. 
 - Slips and petticoats:  - Slips and petticoats:   
6108.11 -- Of man-made fibres 6108.11  -- Of man-made fibres   
6108.19 -- Of other textile materials 6108.19  -- Of other textile materials   
 - Briefs and panties:  - Briefs and panties:   
6108.21 -- Of cotton 6108.21  -- Of cotton   
6108.22 -- Of man-made  fibres 6108.22  -- Of man-made fibres   
6108.29 -- Of other textile materials 6108.29  -- Of other textile materials   
 -Nightdresses and pyjamas:  - Nightdresses and pyjamas:   
6108.31 -- Of cotton 6108.31  -- Of cotton   
6108.32 -- Of man-made fibres 6108.32  -- Of man-made fibres   
6108.39 -- Of other textile materials 6108.39  -- Of other textile materials   
 - Othe r:  - Other:  
6108.91 -- Of cotton 6108.91  -- Of cotton   
6108.92 -- Of man-made fibres 6108.92  -- Of man-made fibres   
6108.99 -- Of other textile materials 6108.99  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
HS 2002 Description  Rule 
Chapter 61  Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings
  
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
HS 2007 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 JOB/RO/4 
 
- 112 - 
 
  HS 2012 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of  heading 61.01 th rough 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
(c) Comments by the Secretariat 
See heading 96.19. 
94. Heading 61.11 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
61.11 Babies' garments and 
clothing accessories, knitted or crocheted. 61.11
 Babies' garments and 
clothing accessories, knitted or crocheted. Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, napkins and napkin liners for babies 
and similar articles, of any material. 
6111.20 - Of cotton 6111.20  - Of cotton   
6111.30 - Of synthetic fibres 6111.30  - Of synthetic fibres   
6111.90 - Of other textile materials 6111.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
HS 2002 Description  Rule 
Chapter 61  Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings
  
Ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
Ex Chapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.] 
exChapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
HS 2007 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
Ex Chapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 JOB/RO/4 
 
- 113 - 
 
  HS 2012 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
Ex Chapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
(c) Comments by the Secretariat 
See heading 96.19. 
95. Heading 61.13 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
61.13 Garments, made up of 
knitted or crocheted fabrics of heading 59.03, 59.06 or 
59.07. 61.13
 Garments, made up  of 
knitted or crocheted fabrics of heading 59.03, 59.06 or 
59.07. Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, napkins and napkin liners for babies 
and similar articles, of any material. 
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
HS 2002 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
HS 2007 Description  Rule 
Chapter 61  Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings
  
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
Ex Chapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 JOB/RO/4 
 
- 114 - 
 
  HS 2012 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
Ex Chapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
(c) Comments by the Secretariat 
See heading 96.19. 
96. Heading 62.08 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
62.08 Women's or girls' singlets and 
other vests, slips, petticoats, briefs, panties, nightdresses, 
pyjamas, négligés, bathrobes, 
dressing gowns and similar articles. 62.08
 Women's or girls' singlets and 
other vests, slips, petticoats, briefs, panties, nightdresses, 
pyjamas, negligees, bathrobes, 
dressing gowns and similar articles. Creation of new heading 96.19 
for sanitary towels (pads) and tampons, napkins and napkin 
liners for babies and similar 
articles, of any material. 
 - Slips and petticoats:  - Slips and petticoats:   
6208.11 -- Of man-made fibres 6208.11  -- Of man-made fibres   
6208.19 -- Of other textile materials 6208.19  -- Of other textile materials   
 - Nightdresses and pyjamas:  - Nightdresses and pyjamas:   
6208.21 -- Of cotton 6208.21  -- Of cotton   
6208.22 -- Of man-made fibres 6208.22  -- Of man-made fibres   
6208.29 -- Of other textile materials 6208.29  -- Of other textile materials   
 - Othe r:  - Other:  
6208.91 -- Of cotton 6208.91  -- Of cotton   
6208.92 -- Of man-made fibres 6208.92  -- Of man-made fibres   
6208.99 -- Of other textile materials 6208.99  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
 
HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
 
HS 2007 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
 
HS 2012 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
 JOB/RO/4 
 
- 115 - 
 
  (c) Comments by the Secretariat 
See heading 96.19 
97. Heading 62.09 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
62.09 Babies' garments and 
clothing accessories. 62.09  Babies' garments and 
clothing accessories. Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, 
napkins and napkin liners for babies and similar articles, of any material. 
6209.20 - Of cotton 6209.20  - Of cotton   
6209.30 - Of synthetic fibres 6209.30  - Of synthetic fibres   
6209.90 - Of other textile materials 6209.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter 62(b) 
(ex62.09) - Diapers of heading 62.09  CC, except by cutting and/or hemming only. 
 
HS 2012 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter 62(b) 
(ex62.09) - Diapers of heading 62.09  CC, except by cutting and/or hemming only. 
 
HS 200765 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter 62(b) 
(ex62.09) - Diapers of heading 62.09  CC, except by cutting and/or hemming only. 
 
HS 2012 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter 62(b) 
(ex62.09) - Diapers of heading 62.09  CC, except by cutting and/or hemming only. 
 
(c) Comments by the Secretariat 
See heading 96.19. 
                                               
65 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 116 - 
 
  98. Heading 62.10 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
62.10 Garments, made up of 
fabrics of heading 56.02, 
56.03, 59.03, 59.06 or 
59.07. 62.10  Garments, made up of 
fabrics of heading 56.02, 
56.03, 59.03, 59.06 or 
59.07. Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, 
napkins and napkin liners for babies 
and similar articles, of any material. 
6210.10 - Of fabrics of heading 56.02 
or 56.03 6210.10  - Of fabrics of 
heading 56.02 or 56.03  
6210.20 - Other garments, of the 
type described in 
subheadings 6201.11 to 6201.19 6210.20
 - Other garments, of the 
type described in 
subheadings 6201.11 to 6201.19  
6210.30 - Other garments, of the 
type described in 
subheadings 6202.11 to 
6202.19 6210.30  - Other garments, of the 
type described in 
subheadings 6202.11 to 
6202.19  
6210.40 - Other men's or boys' 
garments 6210.40  - Other men's or boys' 
garments  
6210.50 - Other women's or girls' 
garments 6210.50  - Other women's or girls' 
garments  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not knitted 
or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled from 
parts, other than diapers of heading 62.09 [Change to goods of this split chapter 
provided that the goods are assembled in 
a single country in accordance with 
Chapter Note.] 
 
HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not knitted 
or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled from 
parts, other than diapers of heading 62.09 [Change to goods of this split chapter 
provided that the goods are assembled in 
a single country in accordance with 
Chapter Note.] 
 
HS 2007 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not knitted 
or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled from 
parts, other than diapers of heading 62.09 [Change to goods of this split chapter 
provided that the goods are assembled in 
a single country in accordance with 
Chapter Note.] 
 
HS 2012 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not knitted 
or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled from 
parts, other than diapers of heading 62.09 [Change to goods of this split chapter 
provided that the goods are assembled in 
a single country in accordance with 
Chapter Note.] 
 
(c) Comments by the Secretariat 
See heading 96.19. JOB/RO/4 
 
- 117 - 
 
  99. Heading 62.11 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
62.11 Track suits, ski suits and 
swimwear; other garments. 62.11  Track suits, ski suits and 
swimwear; other garments. Deletion of subheading 6211.41 
because of the low volume of 
trade. 
 - Swimwea r:  - Swimwea r:  
6211.11 -- Men's or boys'  6211.11  -- Men's or boys'   
6211.12 -- Women's or girls' 6211.12  -- Women's or girls'   
6211.20 - Ski suits 6211.20  - Ski suits   
 - Other garments, men's or 
boys':  - Other garments, men's or 
boys':  
6211.32 -- Of cotton 6211.32  -- Of cotton   
6211.33 -- Of man-made fibres 6211.33  -- Of man-made fibres   
6211.39 -- Of other textile materials 6211.39  -- Of other textile materials   
 - Other garments, women's or 
girls':  - Other garments, women's or 
girls':  
6211.41 -- Of wool or fine animal hai r    
6211.42 -- Of cotton 6211.42  -- Of cotton   
6211.43 -- Of man-made fibres 6211.43  -- Of man-made fibres   
6211.49 -- Of other textile materials 6211.49  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of appa rel and clothing accessories, not 
knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.] 
 
HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.] 
 
HS 2007 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.] 
 
HS 2012 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.] 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. JOB/RO/4 
 
- 118 - 
 
  100.  Heading 63.06 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
63.06 Tarpaulins, awnings and 
sunblinds; tents; sails for boats, 
sailboards or landcraft; camping 
goods. 63.06  Tarpaulins, awnings and 
sunblinds; tents; sails for 
boats, sailboards or 
landcraft; camping goods. Subheadings 6306.91 and 6306.99 
have been merged into new 
subheading 6306.90 because of 
the low volume of trade 
 - Tarpaulins, awnings and 
sunblinds:  - Tarpaulins, awnings and 
sunblinds:  
6306.12 -- Of synthetic fibres 6006.12  -- Of synthetic fibres   
6306.19 -- Of other textile materials 6306.19  -- Of other textile 
materials  
 - Tents:  - Tents:  
6306.22 -- Of synthetic fibres 6306.22  -- Of synthetic fibres   
6306.29 -- Of other textile materials 6306.29  -- Of other textile 
materials  
6306.30 - Sails 6306.30  - Sails  
6306.40 - Pneumatic mattresses 6306.40  - Pneumatic mattresses   
 - Othe r: 6306.90  - Other  
6306.91 --  Of cotton -  deleted   
6306.99 --  Of other textile materials - deleted   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, 
sailboards or landcraft; camping goods. CTH 
 
HS 2002 Description  Rule 
63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, 
sailboards or landcraft; camping goods. CTH 
 
HS 200766 Description  Rule 
63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, 
sailboards or landcraft; camping goods. CTH 
 
HS 2012 Description  Rule 
63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, 
sailboards or landcraft; camping goods. CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
101.  Heading 63.07 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
63.07 Other made up articles, 
including dress patterns. 63.07  Other made up articles, 
including dress patterns. Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar 
articles, of any material. 
6307.10 - Floo r-cloths, dish-cloths, 
dusters and similar cleaning 
cloths 6307.10  - Floor-cloths, dish-cloths, 
dusters and similar cleaning 
cloths  
6307.20 - Life-jackets and life-belts 6307.20  - Life-jackets and life-belts   
6307.90 - Othe r 6307.90  - Other  
 
                                               
66 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 119 - 
 
  (b) Technical Rectification 
HS 1996 Description  Rule 
63.07 Other made up articles, including dress patterns.  As specified for subheadings 
6307.10 - Floo r-cloths, dish-cloths, dusters and similar cleaning cloths  [CTH]  
6307.20 - Life jackets and life-belts CTH  
6307.90 -Othe r [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
HS 2002 Description  Rule 
63.07 Other made up articles, including dress patterns.  As specified for subheadings 
6307.10 - Floo r-cloths, dish-cloths, dusters and similar cleaning cloths  [CTH]  
6307.20 - Life jackets and life-belts CTH  
6307.90 -Othe r [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
HS 2007 Description  Rule 
63.07 Other made up articles, including dress patterns.  As specified for subheadings 
6307.10 - Floo r-cloths, dish-cloths, dusters and similar cleaning cloths  [CTH]  
6307.20 - Life jackets and life-belts CTH  
6307.90 -Othe r [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
HS 2012 Description  Rule 
63.07 Other made up articles, including dress  patterns.  As specified for subheadings 
6307.10 - Floo r-cloths, dish-cloths, dusters and similar cleaning cloths  [CTH]  
6307.20 - Life jackets and life-belts CTH  
6307.90 -Othe r [CTH except from split heading 96.19(k), 
provided the starting material is prebleached 
or unbleached fabric.] 
 
(c) Comments by the Secretariat 
See heading 96.19. 
102.  Heading 64.06 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
64.06 Parts of footwear (including 
uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; 
gaiters, leggings and similar 
articles, and parts thereof. 64.06
 Parts of footwear (including uppers 
whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, 
leggings and similar articles, and 
parts thereof. Subheadings 6406.91 and 
6409.99 have been merged into new subheading 6406.90 because of the low volume 
of trade. 
6406.10 - Uppers and parts thereof, 
other than stiffeners 6406.10  - Uppers and parts thereof, other 
than stiffeners  
6406.20 - Outer soles and heels, of 
rubber or plastics 6406.20  - Outer soles and heels, of rubber 
or plastics  
 - Othe r: 6406.90  - Other  
6406.91 -- Of wood -  deleted   
6406.99 -- Of other materials - deleted   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
64.06 Parts of footwear (including uppers whether or not attached to soles other 
than outer soles); removable in-soles, heel cushions and similar articles; 
gaiters, leggings and similar articles, and parts thereof. As specified for split heading  
ex6406(a) - Uppers to which an inner sole is permanently attached which completely 
closes the bottom [CTHS] 
ex6406(b) - Othe r [CTHS] 
ex6406(c) - Parts of uppers CTH 
 JOB/RO/4 
 
- 120 - 
 
  HS 2002 Description  Rule 
64.06 Parts of footwear (including uppers whether or not attached to soles other 
than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. As specified for split heading
 
ex6406(a) - Uppers to which an inner sole is permanently attached which completely 
closes the bottom [CTHS] 
ex6406(b) - Othe r [CTHS] 
ex6406(c) - Parts of uppers CTH 
 
HS 2007 Description  Rule 
64.06 Parts of footwear (including uppers whether or not attached to soles other 
than outer soles); removable in-soles, heel cushions and similar articles; 
gaiters, leggings and similar articles, and parts thereof. As specified for split heading  
ex6406(a) - Uppers to which an inner sole is permanently attached which completely  
closes the bottom [CTHS] 
ex6406(b) - Othe r [CTHS] 
ex6406(c) - Parts of uppers CTH 
 
HS 2012 Description  Rule 
64.06 Parts of footwear (including uppers whether or not attached to soles other 
than outer soles); removable in-soles, heel cushions and similar articles; 
gaiters, leggings and similar articles, and parts thereof. As specified for split heading  
ex6406(a) - Uppers to which an inner sole is permanently attached which completely 
closes the bottom [CTHS] 
ex6406(b) - Othe r [CTHS] 
ex6406(c) - Parts of uppers CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
103.  Heading 65.05 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
65.05 Hats and other headgear, 
knitted or crocheted, or made up from lace, felt or other 
textile fabric, in the piece (but 
not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not 
lined or trimmed. 65.05
 Hats and other headgear, 
knitted or crocheted, or made up from lace, felt or other textile 
fabric, in the piece (but not in 
strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or 
trimmed. Subheading 6505.10 and 
6505.90 have been deleted because of the low volume of 
trade. 
6505.10 - Hair-nets    
6505.90 - Othe r    
 
(b) Technical Rectification 
HS 1996 Description  Rule 
65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt 
or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair-nets of any material, whether or not lined or trimmed. CTH 
 
HS 2002 Description  Rule 
65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt 
or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. CTH 
 JOB/RO/4 
 
- 121 - 
 
  HS 200767 Description  Rule 
65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt 
or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. As specified for split heading
 
ex65.05(a) - Felt hats and other felt headgear, made from the hat bodies, hoods or 
plateaux of heading 65.01, whether or not lined or trimmed. CTHS 
ex65.05(b) - Othe r CTHS 
 
HS 2012 Description  Rule 
65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt 
or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair-nets of any material, whether or not lined or trimmed. As specified for split heading  
ex65.05(a) - Felt hats and other felt headgear, made from the hat bodies, hoods or 
plateaux of heading 65.01, whether or not lined or trimmed. CTHS 
ex65.05(b) - Othe r CTHS 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
104.  Heading 68.11 
(a) HS change 
HS2007 Description HS2012  Description  Reason for change  
68.11 Articles of asbestos-cement, of 
cellulose fibre-cement or the like. 68.11
 Articles of asbestos-cement, of 
cellulose fibre-cement or the like. Deletion of subheading 
6811.83 because of the low volume of trade. 
6811.40 - Containing asbestos 6811.40  - Containing asbestos   
 - Not containing  asbestos:  - Not containing asbestos:   
6811.81 -- Corrugated sheets 6811.81  -- Corrugated sheets   
6811.82 -- Other sheets, panels, tiles 
and similar articles 6811.82  -- Other sheets, panels, tiles 
and similar articles  
6811.83 -- Tubes, pipes and tube or pipe 
fittings - deleted   
6811.89 -- Other articles  6811.89  -- Other articles   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
68.11 Articles of asbestos-cement, of cellulose fibres-cement or the like  CTSH 
 
HS 2002 Description  Rule 
68.11 Articles of asbestos-cement, of cellulose fibres-cement or the like  CTSH 
 
HS 200768 Description  Rule 
68.11 Articles of asbestos-cement, of cellulose fibres-cement or the like  As specified for split heading  
ex68.11(a) - Corrugated sheets CTHS 
ex68.11(b) - Othe r sheets, panels, tiles and similar articles  CTHS 
ex68.11(c) - Tubes, pipes and tube or pipe fittings  CTHS 
ex68.11(d) - Other  CTHS 
 
HS 2012 Description  Rule 
68.11 Articles of asbestos-cement, of cellulose fibres-cement or the like  As specified for sp lit heading  
ex68.11(a) - Corrugated sheets CTHS 
ex68.11(b) - Other sheets, panels, tiles and similar articles  CTHS 
ex68.11(c) - Tubes, pipes and tube or pipe fittings  CTHS 
ex68.11(d) - Other  CTHS 
 
                                               
67 As per technical rectification in JOB/RO/3.Rev.1. 
68 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 122 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
105.  Heading 73.19 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
73.19 Sewing needles, knitting 
needles, bodkins, crochet hooks, embroidery stilettos and similar 
articles, for use in the hand, of 
iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. 73.19
 Sewing needles, knitting needles, 
bodkins, crochet hooks, embroidery stilettos and similar 
articles, for use in the hand, of 
iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. Subheadings 7319.20 and 
7319.30 have been merged into new 
subheading 7319.40 
because of the low volume of trade. 
7319.20 - Safety pins - (deleted)   
7319.30 - Other pins -  (deleted)   
  7319.40  - Safety pins and other pins   
7319.90 - Othe r 7319.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
73.19 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar 
articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not 
elsewhere specified or included. CTH 
 
HS2002 Description  Rule 
73.19 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar 
articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. CTH 
 
HS200769 Description  Rule 
73.19 Sewing needles, knitting needles, bodk ins, crochet hooks, embroidery stilettos and 
similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. CTH 
 
HS2012 Description  Rule 
73.19 Sewing needles, knitting needles, bodkins,  crochet hooks, embroidery stilettos and similar 
articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
106.  Heading 74.18 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
74.18 Table, kitchen or other household 
articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and 
parts thereof, of copper. 74.18
 Table, kitchen or other household 
articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts 
thereof, of copper. Subheadings 7418.11 
and 7418.19 have been merged into new subheading 7418.10 because of the low 
volume of trade. 
                                               
69 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 123 - 
 
  HS2007 Description HS2012  Description  Reason for change  
 - Table, kitchen or other household 
articles and parts thereof; pot 
scourers and scouring or polishing 
pads, gloves and the like: 7418.10  - Table, kitchen or other household 
articles and parts thereof; pot 
scourers and scouring or polishing 
pads, gloves and the like   
7418.11 --  Pot scourers and scouring or 
polishing pads, gloves and the like - (deleted)   
7418.19 --  Othe r - (deleted)   
7418.20 - Sanitary ware and parts thereof 7418.20  - Sanitary ware and parts thereof   
 
(b) Technical Rectification 
HS1996 Description  Rule 
74.18 Table, kitchen or other household articles and parts thereof, of copper; 
pot scourers and scouring or polishing pads, gloves and the like, of 
copper; sanitary ware and parts thereof, of copper. CTH 
 
HS2002 Description  Rule 
74.18 Table, kitchen or other household articles and parts thereof, of copper; 
pot scourers and scouring or polishing pads, gloves and the like, of 
copper; sanitary ware and parts thereof, of copper. CTH 
 
HS200770 Description  Rule 
74.18 Table, kitchen or other household articles and parts thereof, of 
copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. As specified for split heading 
ex74.18(a) - Cooking or heating apparatus of a kind used for domestic 
purposes, non-electric, and parts thereof, of copper. CTHS, except from split subheading 
ex7419.99(c) 
ex74.18(b) - Othe r CTHS  
 
HS 2012 Description  Rule 
74.18 Table, kitchen or other household articles and parts thereof, of 
copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. As specified for split heading 
ex74.18(a) - Cooking or heating apparatus of a kind used for domestic 
purposes, non-electric, and parts thereof, of copper. CTHS, except from split subheading 
ex7419.99(c) 
ex74.18(b) - Othe r CTHS  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed, the rule can be transposed directly. 
 However, as noted in JOB/RO/3.Rev.1, the Secretariat is of the view that the change from 
split heading ex74.18 (a) to ex74.18 (b) is unfeasi ble. Therefore, the rule for heading 74.18 
could be "CTH". 
 107.  Heading 76.15 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
76.15 Table, kitchen or other household 
articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves 
and the like, of aluminium; sanitary 
ware and parts thereof, of aluminium. 76.15
 Table, kitchen or other household 
articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves 
and the like, of aluminium; 
sanitary ware and parts thereof, of aluminium. Subheadings 7615.11 
and 7615.19 have been merged into new subheading 7615.10 
because of the low 
volume of trade. 
 - Table, kitchen or other household 
articles and parts thereof; pot 
scourers and scouring or polishing 
pads, gloves and the like: 7615.10  - Table, kitchen or other household 
articles and parts thereof; pot 
scourers and scouring or polishing 
pads, gloves and the like   
7615.11 --  Pot scourers and scouring or 
polishing pads, gloves and the like - (deleted)   
                                               
70 As per technical rectification in JOB/RO/3/Rev.1. JOB/RO/4 
 
- 124 - 
 
  HS2007 Description HS2012  Description  Reason for change  
7615.19 -- Othe r - (deleted)   
7615.20 - Sanitary ware and parts thereof 7615.20  - Sanitary ware and parts thereof  
 
(b) Technical Rectification 
HS1996 Description  Rule 
76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. CTH 
 
HS2002 Description  Rule 
76.15 Table, kitchen o r other household articles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. CTH 
 
HS2007 Description  Rule 
76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. CTH 
 
HS2012 Description  Rule 
76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
108.  Heading 82.01 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
82.01 Hand tools, the following: spades, 
shovels, mattocks, picks, hoes, forks 
and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, 
sickles, hay knives, hedge shears, 
timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 82.01
 Hand tools, the following: spades, 
shovels, mattocks, picks, hoes, forks 
and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, 
sickles, hay knives, hedge shears, 
timber wedges and other tools of a kind used in agriculture, horticulture or forestry. Deletion of 
subheading 8201.20 
because of the low volume of trade. 
8201.20 - Forks - (deleted)   
8201.90 - Other hand tools of a kind used in 
agriculture, horticulture or forestry 8201.90  - Other hand tools of a kind used in 
agriculture, horticulture or forestry  
 
(b) Technical Rectification 
HS1996 Description  Rule 
82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, 
bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, 
horticulture or forestry. CTH 
 
HS2002 Description  Rule 
82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, 
bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, 
horticulture or forestry. CTH 
 JOB/RO/4 
 
- 125 - 
 
  HS2007 Description  Rule 
82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, 
bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. CTH 
 
HS2012 Description  Rule 
82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, 
bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. CTH 
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 
109.  Heading 82.05 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
82.05 Hand tools (including glaziers' 
diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other 
than accessories for and parts of, 
machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. 82.05
 Hand tools (including glaziers' 
diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than 
accessories for and parts of, 
machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. Deletion of subheading
 
8205.80 because of the 
low volume of trade. 
8205.80 - Anvils; portable forges; hand or 
pedal-operated grinding wheels 
with frameworks - (deleted)   
8205.90 - Sets of articles of two or more 
of the foregoing subheadings 8205.90  - Other, including sets of articles of 
two or more of  subheadings of this 
heading  
 
(b) Technical Rectification 
HS1996 Description  Rule 
82.05 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow 
lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. CTH 
 
HS2002 Description  Rule 
82.05 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow 
lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. CTH 
 
HS2007 Description  Rule 
82.05 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow 
lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. CTH 
 
HS2012 Description  Rule 
82.05 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow 
lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with 
frameworks. CTH 
 JOB/RO/4 
 
- 126 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 
 
110.  Heading 84.52 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
84.52 Sewing machines, other than 
book-sewing machines of heading 
84.40; furniture, bases and covers 
specially designed for sewing machines; sewing machine needles. 84.52
 Sewing machines, other than  
book-sewing machines of heading 
84.40; furniture, bases and covers 
specially designed for sewing machines; sewing machine needles. Deletion of subheading 
8452.40 because of the 
low volume of trade. 
8452.40 - Furniture, bases and covers for 
sewing machines and parts thereof - (deleted)   
8452.90 - Other parts of sewing machines 8452.90  - Furniture, bases and covers for 
sewing machines and parts thereof; other parts of sewing 
machines  
 
(b) Technical Rectification 
HS1996 Description  Rule 
84.52 Sewing machines, other than boo k-sewing machines of 
heading No. 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. As specified for
 
subheadings  CTH; or 35% value-
added rule  
8452.10 - Sewing machines of the household type  CTSH  
 - Other sewing machines:   
8452.21 --   Automatic units CTSH   
8452.29 --   Othe r CTSH   
8452.30 - Sewing machine needles CTSH   
8452.40 - Furniture, bases and covers for sewing machines and parts 
thereof CTSH   
8452.90 - Other parts of sewing machines CTH  
 
HS2002 Description  Rule 
84.52 Sewing machines, other than boo k-sewing machines of 
heading No. 84.40; furniture, bases and covers specially 
designed for sewing machines; sewing machine needles. As specified for  
subheadings  CTH; or 35% value-
added rule  
8452.10 - Sewing machines of the household type  CTSH   
 - Other sewing machines:   
8452.21 --   Automatic units CTSH   
8452.29 --   Othe r CTSH   
8452.30 - Sewing machine needles CTSH   
8452.40 - Furniture, bases and covers for sewing machines and parts 
thereof CTSH   
8452.90 - Other parts of sewing machines CTH  
 
HS2007 Description  Rule 
84.52 Sewing machines, other than boo k-sewing machines of 
heading No. 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. As specified for
 
subheadings  CTH; or 35% value-
added rule  
8452.10 - Sewing machines of the household type  CTSH   
 - Other sewing machines:   
8452.21 --   Automatic units CTSH   
8452.29 --   Othe r CTSH   
8452.30 - Sewing machine needles CTSH   
8452.40 - Furniture, bases and covers for sewing machines and parts 
thereof CTSH   
8452.90 - Other parts of sewing machines CTH  
 JOB/RO/4 
 
- 127 - 
 
  HS 2012 Description  Rule 
84.52 Sewing machines, other than boo k-sewing machines of 
heading No. 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. As specified for
 
subheadings  CTH; or 35% value-
added rule  
8452.10 - Sewing machines of the household type  CTSH   
 - Other sewing machines:   
8452.21 --   Automatic units CTSH   
8452.29 --   Othe r CTSH   
8452.30 - Sewing machine needles CTSH   
8452.90 - Furniture, bases and covers for sewing machines and 
parts thereof; other parts of sewing machines: As specified for split  
subheading  
ex8452.90(a) -- Furniture, bases and covers for sewing machines and 
parts thereof CTSHS   
ex8452.90(b) -- Other parts of sewing machines  CTH  
 
(c) Comments by the Secretariat 
In HS2012, furniture, bases and covers for sewing machines and parts thereof (HS2007 
subheading 8452.40) are now classified with subheading 8452.90, together with other parts 
of sewing machines.  Therefore, technically an d to keep the same outcome of the matrix as 
in the Consolidated Text, a rule set  at split subheading level maybe needed.    
However, on the one hand, it seems unfeasible a change to "furniture, bases and 
covers…and parts thereof"
71 from products classified in other subheadings of heading 84.52. 
The change could be possible by means of di sassembly, but primary chapter rules/notes for 
Chapters 84-90 specify that "the disassembly of goods shall not be considered as the change 
required by the rule set forth in the matrix" . On the other hand, change to other 
subheadings of heading 84.52 from "furniture, bases…and parts thereof" seem unlikely to 
happen.  Therefore the Secretariat is of the view  that a the "CTH" rule could be kept for the 
whole HS2012 subheading 8452.90 
  111.  Heading 84.56 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
84.56 Machine-tools for working any 
material by removal of material, by laser or other light or photon beam, ultrasonic, electro-
discharge, electro-chemical, 
electron beam, ionic-beam or plasma arc processes. 84.56
 Machine-tools for working any 
material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-
chemical, electron beam, ionic-beam 
or plasma arc processes; water-jet cutting machines. The scope of heading 
84.56 was expanded to cover also water-jet cutting machines. 
8456.10 - Operated by laser or other 
light or photon beam processes 8456.10  - Operated by laser or other light or 
photon beam processes  
8456.20 - Operated by ultrasonic 
processes 8456.20  - Operated by ultrasonic processes   
8456.30 - Operated by electro-discharge 
processes 8456.30  - Operated by electro-discharge 
processes  
8456.90 - Othe r 8456.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
84.56 Machine-tools for working any material by removal of material, 
by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes. CTH
 CTH, except from 
heading 84.66;  or 35% value-added rule 
84.79 Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter. As specified for  
subheadings CTH;  or 35% value-
added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils CTSH   
                                               
71 The HS2012 Explanatory Notes read as follows rega rding furniture, bases and covers for sewing 
machines:  "B) Furniture, bases and covers specially designed  for sewing machines. For example, stands which 
can be used as tables or cabinets, and parts of such  furniture (drawers, extens ion boards, etc), bases and 
covers are classified in this heading, even if presen ted separately. Separate cases mainly for protection or 
carrying purposes, if presented separately, are classified in their respective headings". 
 JOB/RO/4 
 
- 128 - 
 
  HS1996 Description  Rule 
8479.30 - Presses for the manufacture of particle boa rd or fibre building 
board of wood or other ligneous materials and other machinery for treating wood or cork CTSH
  
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 --   For treating metal, including electric wire coil-winders  CTSH   
8479.82 --   Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH   
8479.90 - Parts CTH   
 
HS2002 Description  Rule 
84.56 Machine-tools for working any material by removal of material, 
by laser or other light or photon beam, ultrasonic, electro-
discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes. CTH
 CTH, except from 
heading 84.66; or 35% 
value-added rule 
84.79 Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter. As specified for  
subheadings CTH; or 35% value-
added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 -- Mixing, kneading, crushing , grinding, screen ing, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH   
8479.90 - Parts CTH   
 
HS200772 Description Rule 
84.56 Machine-tools for working any material by 
removal of material, by laser or other light or 
photon beam, ultrasonic, electro-discharge, 
electro-chemical, electron beam, ionic-beam or plasma arc processes. CTH, except from split 
subheadings ex8486.10(c), 
ex8486.10(d), ex8486.20(d), 
ex8486.20(e), ex8486.30(c), ex8486.30(d),  ex8486.30(e), ex8486.30(f) or ex8486.40(c) CTH, except from 
heading 84.66; or 35% 
value-added rule 
84.79 Machines and mechanical appliances having 
individual functions, not specified or included 
elsewhere in this Chapter. As specified for subheadings  CTH; or 35% value-
added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of 
animal or fixed vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or 
fibre building board of wood or other ligneous materials and other machinery for treating wood 
or cork CTSH
  
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or 
included CTSH, except from split 
subheading ex8486.30(j)  
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-
winders CTSH   
8479.82 -- Mixing, kneading , crushing, grinding, 
screening, sifting, homogenising, emulsifying or 
stirring machines CTSH   
8479.89 -- Othe r CTSH, except from split 
subheading ex8486.10(h), 
ex8486.20(n), ex8486.30(k), 
ex8486.40(h), subheadings 
8508.19 or 8508.60.  
8479.90 - Parts CTH, except from split 
subheading ex8486.90(m) or subheading 8508.70.  
 
                                               
72 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 129 - 
 
  HS 2012 Description Rule 
84.56 Machine-tools for working any material by 
removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, 
ionic-beam or plasma arc processes; water-
jet cutting machines. As specified for split
 
headings CTH, except from heading 
84.66; or 35% value-added rule 
ex84.56(a) - Wate r-jet cutting machines CTSH, except from 
subheadings 8479.89, 
8479.71, 8479.79, split 
subheadings 
ex8486.10(h), 
ex8486.20(n), 
ex8486.30(k), 
ex8486.40(h),  or 
subheadings 8508.19, 
8508.60.  
ex84.56(b) - Othe r CTH, except from split 
subheadings ex8486.10(c), 
ex8486.10(d), 
ex8486.20(d), ex8486.20(e), ex8486.30(c), 
ex8486.30(d),  
ex8486.30(e),  ex8486.30(f) or ex8486.40(c).  
 
(c) Comments by the Secretariat 
Water-jet cutting machines, classified in HS2007 as part of subheading ex8479.89 have 
been transferred to HS2012 heading ex84.56. The mechanical transposition of the rule 
requires that in HS2012, the rule be set at split heading level to provide for a different RoO for water-jet cutting machines, and for machine-tools of heading 84.56 (carrying over the 
exceptions which resulted from the HS2002-HS200 7 transposition exercise).  The creation of 
exceptions to the rules may be necessary to  prevent widening the scope of the RoO. 
However, the Secretariat is of the view that a "CTSH" for split heading ex84.56(a) and a 
"CTH" for split heading ex84.56(b) would be enough for heading 84.56 and would suggest 
deleting the newly created exceptions. 
 
112.  Heading 84.66 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
84.66 Parts and accessories suitable for 
use solely or principally with the machines of headings 84.56 to 84.65, including work or tool 
holders, self-opening dieheads, 
dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. 84.66
 Parts and accessories suitable for 
use solely or principally with the machines of headings 84.56 to 84.65, including work or tool 
holders, self-opening dieheads, 
dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. The amendment of 
heading 84.56 to cover also water-jet cutting machines entails the 
transfer of certain 
products to subheading 8466.93. 
 -Other:   -Other:   
8466.93 -- For machines of headings 
84.56 to 84.61 8466.93  -- For machines of headings 
84.56 to 84.61  
84.79 Machines and mechanical 
appliances having individual 
functions, not specified or included 
elsewhere in this Chapter. 84.79  Machines and mechanical 
appliances having individual 
functions, not specified or included 
elsewhere in this Chapter.  
8479.90 - Parts 8479.90  - Parts  
 
(b) Technical Rectification 
HS1996 Description  Rule 
84.66 Parts and accessories suitable for use solely or principally 
with the machines of headings Nos. 84.56 to 84.65, 
including work or tool holders, self-opening dieheads, 
dividing heads and other special attachments for machine-tools;  tool holders for any type of tool for working in the hand. CTH
 CTH JOB/RO/4 
 
- 130 - 
 
  HS1996 Description  Rule 
84.79 Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this 
Chapter. As specified for  
subheadings  CTH;  or 35% value-
added rule  
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre 
building board of wood or other ligneous materials and other machinery for treating wood or cork CTSH
  
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 --   For treating metal, including electric wire coil-winders  CTSH   
8479.82 --   Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 --   Othe r CTSH   
8479.90 - Parts CTH   
 
HS2002 Description  Rule 
84.66 Parts and accessories suitable for use solely or principally 
with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool 
holders for any type of tool for working in the hand. CTH
 CTH 
84.79 Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this 
Chapter. As specified for  
subheadings CTH; or 35% value-
added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of  animal or 
fixed vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre 
building board of wood or other ligneous materials and other machinery for treating wood or cork CTSH
  
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 -- Mixing, kneading, crushing , grinding, screen ing, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH   
8479.90 - Parts CTH   
 
HS200773 Description  Rule 
84.66 Parts and accessories suitable for use solely or principally 
with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool 
holders for any type of tool for working in the hand. CTH, except from 
split subheadings ex8486.90(e) to (k) CTH 
84.79 Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this 
Chapter. As specified for  
subheadings CTH; or 35% value-
added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre 
building board of wood or other ligneous materials and other 
machinery for treating wood or cork CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH, except from 
split subheading ex8486.30(j)  
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 -- Mixing, kneading, crushing , grinding, screen ing, sifting, 
homogenising, emulsifying or stirring machines CTSH   
                                               
73 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 131 - 
 
  HS200773 Description  Rule 
8479.89 -- Othe r CTSH, except f rom 
split subheading 
ex8486.10(h), 
ex8486.20(n), 
ex8486.30(k), 
ex8486.40(h),  
subheadings 
8508.19 or 8508.60.  
8479.90 - Parts CTH, except from 
split subheading 
ex8486.90(m) or subheading 8508.70.  
 
HS 2012 Description  Rule 
84.66 Parts and accessories suitable for use solely or principally 
with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool 
holders for any type of tool for working in the hand. As specified for split
 
headings CTH 
ex84.66(a) - Parts of wate r-jet cutting machines  CTHS, except from 
heading 84.79, split 
subheading 
ex8486.90(m) or 
subheading 8508.70.  
ex84.66(b) - Othe r CTH, except from 
split subheadings ex8486.90 (e) to (k).  
 
(c) Comments by the Secretariat 
Parts of water-jet cutting machines, classified in HS2007 as part of subheading ex8479.90 
have been transferred to HS2012 heading ex84.66.  The mechanical transposition of the rule 
requires that in HS2012, the rule be set at split heading level to provide for a RoO for water-jet cutting machines parts, and another for other parts of heading 84.66 (carrying over the 
exceptions which resulted from the HS2002-HS2007 transposition exercise).
74  
 However, since "CTH "is the RoO used across chapter 84, for "parts and chapter primary 
rules stipulate that disassembly is  not an origin conferring process, the Secretariat is of the 
view that a "CTH" would be enough for heading 84.66. 
 
113.  Heading 84.79 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
84.79 Machines and mechanical 
appliances having individual functions, not specified or included elsewhere in this 
Chapter. 84.79
 Machines and mechanical 
appliances having individual functions, not specified or included elsewhere in this 
Chapter. New subheadings 8479.71 and 
8479.79 have been created to provide separately for passenger boarding bridges. 
 
At the same time, water-jet cutting machines have been transferred to heading 84.56. 
   - Passenger boarding bridges:   
  8479.71  --   Of a kind used in airports   
  8479.79  --   Othe r  
 - Other machines and 
mechanical appliances:  - Other machines and 
mechanical appliances:  
8479.81 --  For treating metal, including 
electric wire coil-winders 8479.81  --   For treating metal, 
including electric wire coil-
winders  
8479.82 --  Mixing, kneading, crushing, 
grinding, screening, sifting, 
homogenising, emulsifying or 
stirring machines 8479.82  --   Mixing, kneading, 
crushing, grinding, screening, 
sifting, homogenising, 
emulsifying or stirring machines  
8479.89 -- Othe r 8479.89  -- Other  
8479.90 - Parts 8479.90  - Parts  
                                               
74 Note that in JOB/RO/3.Rev.1 the Secretariat stated that, in its view, "CTH" was enough for the 
HS2007 transposed rules for heading 84.66 and subheading 8479.90. JOB/RO/4 
 
- 132 - 
 
  (b) Technical Rectification 
HS 1996 Description  Rule 
84.79 Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter. As specified for  
subheadings  CTH;  or 35% 
value-added rule  
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 --  For treating metal, including electric wire coil-winders  CTSH   
8479.82 --  Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 --   Othe r CTSH   
8479.90 - Parts CTH  
 
HS 2002 Description  Rule 
84.79 Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter. As specified for  
subheadings CTH; or 35% 
value-added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH   
8479.90 - Parts CTH  
 
HS 200775 Description  Rule 
84.79 Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this Chapter. As specified for  
subheadings CTH; or 35% 
value-added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork CTSH   
8479.40 - Rope or cable-making machines  CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH, except from 
split subheading 
ex8486.30(j)  
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH, except from 
split subheading ex8486.10(h), ex8486.20(n), ex8486.30(k), 
ex8486.40(h),  
subheadings 8508.19 or 8508.60.  
8479.90 - Parts CTH, except from 
split subheading 
ex8486.90(m) or 
subheading 
8508.70.  
 
                                               
75 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 133 - 
 
  HS 2012 Description  Rule 
84.79 Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter. As specified for  
subheadings CTH; or 35% 
value-added rule  
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH, except from 
split subheading 
ex8486.30(j)  
8479.60 - Evaporative air coolers CTSH   
 - Passenger boarding bridges:   
8479.71 -- Of a kind used in airports CTSH, except from 
split heading ex84.56(a), subheadings 8479.79, 8479.89, 
split subheadings 
ex8486.10(h), ex8486.20(n), ex8486.30(k), 
ex8486.40(h), or 
subheadings 8508.19, 8508.60  
8479.79 -- Othe r CTSH, except from 
split heading 
ex84.56(a),   
subheadings 
8479.71 or 8479.89, 
or split subheadings 
ex8486.10(h), 
ex8486.20(n), 
ex8486.30(k), 
ex8486.40(h), or 
subheadings 
8508.19, 8508.60  
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 --  Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH, split heading 
ex84.56(a), 
subheadings 
8479.71, 
8479.79,split 
subheadings 
ex8486.10(h), 
ex8486.20(n), 
ex8486.30(k), 
ex8486.40(h), or 
subheadings 
8508.19, 8508.60  
8479.90 - Parts CTH, except from 
split headings 
ex84.66(a), split 
subheading ex8486.90(m), or subheading 8508.70.  
 
(c) Comments by the Secretariat 
Water-jet cutting machines (ex8479.89) and parts thereof (ex8479.90) were transferred to 
HS2012 headings ex84.56 and ex84.66, respectively. Therefore, new exceptions were 
created in the mechanically rectified rule for subheadings 8479.89 and 8479.90.  In addition, "CTSH" rule, with some exceptio ns was set for the newly created subheadings 
8479.71 and 8479.79 for passenger boarding bridges (previously classified in subheading 
ex8479.89). 
 JOB/RO/4 
 
- 134 - 
 
  114.  Heading 85.07 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
85.07 Electric accumulators, 
including separators 
therefor, whether or not 
rectangular (including square). 85.07
 Electric accumulators, 
including separators therefor, 
whether or not rectangular 
(including square). New subheadings 8507.50 and 
8507.60 have been created to 
provide separately for nickel-metal 
hydride accumulators and lithium-ion accumulators, respectively. 
8507.10 - Lead-acid, of a kind used 
for starting piston engines 8507.10  - Lead-acid, of a kind used 
for starting piston engines  
8507.20 - Other lead-acid 
accumulators 8507.20  - Other lead-acid 
accumulators  
8507.30 - Nickel-cadmium 8507.30  - Nickel-cadmium   
8507.40 - Nickel-iron 8507.40  - Nickel-iron   
  8507.50  - Nickel-metal hydride   
  8507.60  - Lithium-ion   
8507.80 - Other accumulators 8507.80  - Other accumulators   
8507.90 - Parts 8507.90  - Parts  
 
(b) Technical Rectification 
HS1996 Description  Rule 
85.07 Electric accumulators, including separators therefor, whether or 
not rectangular (including square). As specified for  
subheadings CTH; or 35% 
value added rule 
8507.10 - Lead-acid, of a kind used for starting piston engines  CTSH   
8507.20 - Other lead-acid accumulators CTSH   
8507.30 - Nickel-cadmium  CTSH   
8507.40 - Nickel-iron CTSH   
8507.80 - Other accumulators CTSH   
8507.90 - Parts CTH   
 
HS2002 Description  Rule 
85.07 Electric accumulators, including separators therefor, whether or 
not rectangular (including square). As specified for  
subheadings CTH; or 35% 
value added rule 
8507.10 - Lead-acid, of a kind used for starting piston engines  CTSH   
8507.20 - Other lead-acid accumulators CTSH   
8507.30 - Nickel-cadmium CTSH   
8507.40 - Nickel-iron CTSH   
8507.80 - Other accumulators CTSH   
8507.90 - Parts CTH   
 
HS2007 Description  Rule 
85.07 Electric accumulators, including separators therefor, whether or 
not rectangular (including square). As specified for  
subheadings CTH; or 35% 
value added rule 
8507.10 - Lead-acid, of a kind used for starting piston engines  CTSH   
8507.20 - Other lead-acid accumulators C TSH  
8507.30 - Nickel-cadmium CTSH   
8507.40 - Nickel-iron CTSH   
8507.80 - Other accumulators CTSH   
8507.90 - Parts CTH   
 
HS2012 Description  Rule 
85.07 Electric accumulators, including separators therefor, whether or 
not rectangular (including square). As specified for  
subheadings CTH; or 35% 
value added rule 
8507.10 - Lead-acid, of a kind used for starting piston engines  CTSH   
8507.20 - Other lead-acid accumulators CTSH   
8507.30 - Nickel-cadmium  CTSH   
8507.40 - Nickel-iron CTSH   
8507.50 - Nickel-metal hydride CTSH, except from 
subheadings 
8507.60 or 8507.80.  
8507.60 - Lithium-ion CTSH, except from 
subheadings 8507.50 or 8507.80.  
8507.80 - Other accumulators CTSH, except from 
subheadings 
8507.50 or 8507.60.  
8507.90 - Parts CTH   
 JOB/RO/4 
 
- 135 - 
 
  (c) Comments by the Secretariat 
Electric accumulators for nickel-metal hydr ide and lithium-ion were classified in HS2007 
together with other accumulators (ex.8507.80).  In HS2012, new subheadings have been 
created for these two products (8507.50 and 8507.60).  The CTSH rule was kept in the new subheadings and some exceptions were created to prevent widening the scope of the RoO.  
 
115.  Heading 85.23 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
85.23 Discs, tapes, solid-state non-
volatile storage devices, "smart 
cards" and other media for the 
recording of sound or of other phenomena, whether or not recorded, including matrices and 
masters for the production of 
discs, but excluding products of Chapter 37. 85.23
 Discs, tapes, solid-state non-
volatile storage devices, "smart 
cards" and other media for the 
recording of sound or of other phenomena, whether or not recorded, including matrices 
and masters for the production 
of discs, but excluding products of Chapter 37. Subheading 8523.40 has been 
subdivided to provide 
separately for unrecorded 
optical media. 
8523.40 - Optical media   - Optical media:   
  8523.41  -- Unrecorded   
  8523.49  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
85.23 Prepared unrecorded media for sound recording or similar recording of 
other phenomena, other than products of Chapter 37. CTH 45% value 
added rule 
 
HS2002 Description  Rule 
85.23 Prepared unrecorded media for sound recording or similar recording of 
other phenomena, other than products of Chapter 37. CTH 45% value  
added rule 
 
HS200776 Description  Rule 
85.23 Discs, tapes, solid-state non-vola tile storage devices, "smart cards" 
and other media for the recording of sound or of other phenomena, 
whether or not recorded, includin g matrices and masters for the 
production of discs, but excluding products of Chapter 37. As specified for  
subheadings 45% value 
added rule 
 - Magnetic media:   
8523.21 -- Cards incorporating a magnetic stripe  CTH  
8523.29 -- Othe r CTH  
8523.40 - Optical media  CTH  
 - Semiconductor media:   
8523.51 -- Solid-state non-volatile storage devices  CTH  
8523.52 -- "Smart cards" CTH, except from 
subheading 
8542.90, 8543.70 
or 8543.90  
8523.59 -- Othe r CTH   
8523.80 - Othe r CTH  
 
HS2012 Description  Rule 
85.23 Discs, tapes, solid-state non-vola tile storage devices, "smart cards" 
and other media for the recording of sound or of other phenomena, whether or not recorded, includin g matrices and masters for the 
production of discs, but excluding products of Chapter 37. As specified for
 
subheadings 45% value 
added rule 
 - Magnetic media:   
8523.21 --  Cards incorporating a magnetic stripe  CTH  
8523.29 -- Othe r CTH  
 - Optical media:    
8523.41 -- Unrecorded  CTH  
8523.49 -- Othe r CTH   
 - Semiconductor media:   
8523.51 --  Solid-state non-volatile storage devices  CTH  
                                               
76 As per technical rectification in JOB/RO/3.Rev.1. JOB/RO/4 
 
- 136 - 
 
  HS2012 Description  Rule 
8523.52 -- “Smart cards”  CTH, except from 
subheading 
8542.90, 8543.70 
or 8543.90  
8523.59 -- Othe r CTH   
8523.80 - Othe r CTH  
 
(c) Comments by the Secretariat 
HS2007 subheading 8523.40 was subdivided into 8523.41 and 8523.49.  The RoO for 
HS2007 subheading 8523.40 was "CTH".  Therefore,  "CTH" was kept in the transposed rule 
for the newly created subheadings. 
 116.  Heading 85.40 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
85.40 Thermionic, cold cathode or 
photo-cathode valves and 
tubes (for example, vacuum 
or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television 
camera tubes). 85.40
 Thermionic, cold cathode or 
photo-cathode valves and 
tubes (for example, vacuum or 
vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera 
tubes). Subheadings 8540.40 and 
8540.50 have been merged into 
new subheading 8540.40 
because of the low volume of trade.  Deletion of subheading 8540.72 
because of the low volume of 
trade. 
8540.40 - Data/graphic display 
tubes, colour, with a 
phosphor dot screen pitch 
smaller than 0.4 mm 8540.40  - Data/graphic display tubes, 
monochrome; data/graphic 
display tubes, colour, with a 
phosphor dot screen pitch 
smaller than 0.4 mm  
8540.50 - Data/graphic display 
tubes, black and white or other monochrome - (deleted)
  
8540.60 - Other cathode-ray tubes 8540.60  - Other cathode-ray tubes   
 - Microwave tubes (for 
example, magnetrons, klystrons, travelling wave 
tubes, carcinotrons), 
excluding grid-controlled tubes:  -
 Microwave tubes (for 
example, magnetrons, klystrons, travelling wave 
tubes, carcinotrons), 
excluding grid-controlled tubes:  
8540.71 --  Magnetrons  8540.71  --  Magnetrons   
8540.72 --  Klystrons - (deleted)   
8540.79 --  Othe r 8540.79  --  Othe r  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
85.40 Thermionic, cold cathode or photo-cathode valves and tubes 
(for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). As specified for
 
subheadings  CTH; or 35% value 
added rule 
 - Cathode-ray television picture tubes, including video monitor 
cathode-ray tubes:   
8540.11 --   Colou r CTSH   
8540.12 --   Black and white or other monochrome  CTSH   
8540.20 - Television camera tubes; image converters and intensifiers; 
other photo-cathode tubes CTSH   
8540.40 - Data/graphic display tubes, colour, with a phosphor dot 
screen pitch smaller than 0.4 mm CTSH   
8540.50 - Data/graphic display tubes, black and white or other 
monochrome CTSH   
8540.60 - Other cathode-ray tubes CTSH   
 - Microwave tubes (for example, magnetrons, klystrons, 
travelling wave tubes, carcinotrons), excluding grid-controlled tubes:   
8540.71 --   Magnetrons  CTSH   
8540.72 --   Klystrons CTSH   
8540.79 --   Othe r CTSH   
 - Other valves and tubes:   
8540.81 --   Receiver or amplifier valves and tubes  CTSH   
8540.89 -- Othe r CTSH   
 - Parts:   JOB/RO/4 
 
- 137 - 
 
  HS 1996 Description  Rule 
8540.91 --   Of cathode-ray tubes CTH   
8540.99 --   Othe r CTH  
 
HS 2002 Description  Rule 
85.40 Thermionic, cold cathode or photo-cathode valves and tubes 
(for example, vacuum or vapour or gas filled valves and tubes, 
mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). As specified for
 
subheadings  CTH; or 35% value 
added rule 
 - Cathode-ray television picture tubes, including video monitor 
cathode-ray tubes:   
8540.11 --   Colou r CTSH   
8540.12 --   Black and white or other monochrome  CTSH   
8540.20 - Television camera tubes; image converters and intensifiers; 
other photo-cathode tubes CTSH   
8540.40 - Data/graphic display tubes, colour, with a phosphor dot 
screen pitch smaller than 0.4 mm CTSH   
8540.50 - Data/graphic display tubes, black and white or other 
monochrome CTSH   
8540.60 - Other cathode-ray tubes CTSH   
 - Microwave tubes (for example, magnetrons, klystrons, 
travelling wave tubes, carcinotrons), excluding grid-controlled tubes:   
8540.71 --   Magnetrons  CTSH   
8540.72 --   Klystrons CTSH   
8540.79 --   Othe r CTSH   
 - Other valves and tubes:   
8540.81 --   Receiver or amplifier valves and tubes  CTSH   
8540.89 -- Othe r CTSH   
 - Parts:   
8540.91 --   Of cathode-ray tubes CTH   
8540.99 --   Othe r CTH  
 
HS 2007 Description  Rule 
85.40 Thermionic, cold cathode or photo-cathode valves and tubes 
(for example, vacuum or vapour or gas filled valves and tubes, 
mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). As specified for
 
subheadings  CTH; or 35% value 
added rule 
 - Cathode-ray television picture tubes, including video monitor 
cathode-ray tubes:   
8540.11 --   Colou r CTSH   
8540.12 --   Black and white or other monochrome  CTSH   
8540.20 - Television camera tubes; image converters and intensifiers; 
other photo-cathode tubes CTSH   
8540.40 - Data/graphic display tubes, colour, with a phosphor dot 
screen pitch smaller than 0.4 mm CTSH   
8540.50 - Data/graphic display tubes, black and white or other 
monochrome CTSH   
8540.60 - Other cathode-ray tubes CTSH   
 - Microwave tubes (for example, magnetrons, klystrons, 
travelling wave tubes, carcinotrons), excluding grid-controlled 
tubes:   
8540.71 --   Magnetrons  CTSH   
8540.72 --   Klystrons CTSH   
8540.79 --   Othe r CTSH   
 - Other valves and tubes:   
8540.81 --   Receiver or amplifier valves and tubes  CTSH   
8540.89 -- Othe r CTSH   
 - Parts:   
8540.91 --   Of cathode-ray tubes CTH   
8540.99 --   Othe r CTH  
 
HS 2012 Description  Rule 
85.40 Thermionic, cold cathode or photo-cathode valves and 
tubes (for example, vacuum or vapour or gas filled valves 
and tubes, mercury arc rectifying valves and tubes, 
cathode-ray tubes, television camera tubes). As specified for  
subheadings  CTH; or 35% value 
added rule 
 - Cathode-ray television picture tubes, including video 
monitor cathode-ray tubes:   
8540.11 -- Colou r CTSH   
8540.12 -- Monochrome CTSH   
8540.20 - Television camera tubes; image converters and 
intensifiers; other photo-cathode tubes CTSH   JOB/RO/4 
 
- 138 - 
 
  HS 2012 Description  Rule 
8540.40 - Data/graphic display tubes, monochrome; data/graphic 
display tubes, colour, with a phosphor dot screen pitch 
smaller than 0.4 mm: As specified for split  
subheadings  
ex8540.40(a) -- Data/graphic display tubes, monochrome  CTSHS   
ex8540.40(b) -- Data/graphic display tubes, colour, with a phosphor dot 
screen pitch smaller than 0.4 mm CTSHS   
8540.60 - Other cathode-ray tubes CTSH   
 - Microwave tubes (for example, magnetrons, klystrons, 
travelling wave tubes, carcinotrons), excluding grid-
controlled tubes:   
8540.71 -- Magnetrons CTSH   
8540.79 -- Other:  As specified for split  
subheadings  
ex8540.79(a) --- Klystrons CTSHS   
ex8540.79(b) --- Other microwave tubes CTSHS   
 - Other valves and tubes:   
8540.81 -- Receiver or amplifier valves and tubes  CTSH   
8540.89 -- Othe r CTSH   
 - Parts:   
8540.91 -- Of cathode-ray tubes CTH   
8540.99 -- Othe r CTH  
 
(c) Comments by the Secretariat 
Subheadings 8540.50 and 8540.72 have been deleted and merged with HS2012 
subheadings 8540.40 and 8540.79, respectively. Therefore, the mechanical transposition 
requires setting the rules for subheadings 8540.40 and 8540.79 at split subheading level.  
 
117.  Heading 87.14 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
87.14 Parts and accessories of 
vehicles of headings 87.11 
to 87.13. 87.14  Parts and accessories of 
vehicles of headings 87.11 
to 87.13. Subheadings 8714.11 and 8714.19 
have been merged into new 
subheading 8714.10 because of the 
low volume of trade. 
 - Of motorcycles  
(including mopeds): 8714.10  - Of motorcycles  (including 
mopeds)   
8714.11 -- Saddles - (deleted)   
8714.19 -- Othe r - (deleted)   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
87.14 Parts and accessories of vehicles of headings Nos. 87.11 
to 87.13. As specified for split  
headings  CTH; or 35% value 
added rule 
ex87.14(a) Chassis and frames for the goods of headings 87.11 to 
87.14; goods enumerated in Legal Note 2 to this Chapter CTHS   
ex87.14(b) Othe r CTH   
 
HS 2002 Description  Rule 
87.14 Parts and accessories of vehicles of headings Nos. 87.11 
to 87.13. As specified for split  
headings  CTH; or 35% value 
added rule 
ex87.14(a) Chassis and frames for the goods of headings 87.11 to 
87.14; goods enumerated in Legal Note 2 to this Chapter CTHS   
ex87.14(b) Othe r CTH   
 
HS 2007 Description  Rule 
87.14 Parts and accessories of vehicles of headings Nos. 87.11 
to 87.13. As specified for split  
headings  CTH; or 35% value 
added rule 
ex87.14(a) Chassis and frames for the goods of headings 87.11 to 
87.14; goods enumerated in Legal Note 2 to this Chapter CTHS   
ex87.14(b) Othe r CTH   
 JOB/RO/4 
 
- 139 - 
 
  HS 2012 Description  Rule 
87.14 Parts and accessories of vehicles of headings Nos. 87.11 
to 87.13. As specified for split  
headings  CTH; or 35% value 
added rule 
ex87.14(a) Chassis and frames for the goods of headings 87.11 to 
87.14; goods enumerated in Legal Note 2 to this Chapter CTHS   
ex87.14(b) Othe r CTH   
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 118.  Heading 90.07 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
90.07 Cinematographic cameras and 
projectors, whether or not incorporating sound recording 
or reproducing apparatus. 90.07
 Cinematographic cameras and 
projectors, whether or not incorporating sound recording 
or reproducing apparatus. Subheadings 9007.11 and 
9007.19 have been merged into new subheading 9007.10 
because of the low volume of 
trade. 
 - Cameras: 9007.10  - Cameras   
9007.11 -- For film of less than 16 
mm width or for double-8 mm 
film - (deleted)   
9007.19 -- Othe r - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.07 Cinematographic cameras and projectors, whether or not 
incorporating sound recording or reproducing apparatus. As specified for  
subheadings  CTH; or 35% value 
added rule  
 - Cameras:   
9007.11 
 --   For film of less than 16 mm width or for double-8 mm film  CTSH   
9007.19 --   Othe r CTSH   
9007.20 - Projectors CTSH   
 - Parts and accessories:   
9007.91 --   For cameras  CTH  
9007.92 --   For projectors  CTH  
 
HS2002 Description  Rule 
90.07 Cinematographic cameras and projectors, whether or not 
incorporating sound recording or reproducing apparatus. As specified for  
subheadings  CTH; or 35% value 
added rule  
 - Cameras:   
9007.11 
 --   Fo r film of less than 16 mm width or for double-8 mm film  CTSH   
9007.19 --   Othe r CTSH   
9007.20 - Projectors CTSH   
 - Parts and accessories:   
9007.91 --   For cameras  CTH  
9007.92 --   For projectors  CTH  
 
HS 2007 Description  Rule 
90.07 Cinematographic cameras and projectors, whether or not 
incorporating sound recording or reproducing apparatus. As specified for  
subheadings  CTH; or 35% value 
added rule  
 - Cameras:   
9007.11 
 --   For film of less than 16 mm width or for double-8 mm 
film CTSH   
9007.19 --   Othe r CTSH   
9007.20 - Projectors CTSH   
 - Parts and accessories:   
9007.91 --   For cameras  CTH  
9007.92 --   For projectors CTH  
 JOB/RO/4 
 
- 140 - 
 
  HS 2012 Description  Rule 
90.07 Cinematographic cameras and projectors, whether or not 
incorporating sound recording or reproducing apparatus. As specified for  
subheadings  CTH; or 35% value 
added rule  
9007.10 - Cameras:  As specified for split  
subheadings   
ex9007.10(a) --   For film of less than 16 mm width or for double-8 mm 
film CTSHS   
ex9007.10(b) --   Othe r CTSHS   
9007.20 - Projectors  CTSH   
 - Parts and accessories:   
9007.91 -- For cameras CTH   
9007.92 -- For projectors CTH  
 
(c) Comments by the Secretariat 
Subheading 9007.11 and 9007.19 have been deleted and merged in HS2012 subheading 
9007.10.  Therefore, the mechanical transposition requires setting the rule for the latter, at 
split subheading level. 
 119.  Heading 90.08 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
90.08 Image projectors, other than 
cinematographic; photographic 
(other than cinematographic) 
enlargers and reducers. 90.08  Image projectors, other 
than cinematographic; 
photographic (other than 
cinematographic) enlargers and reducers. Subheadings 9008.10, 9008.20, 
9008.30 and 9008.40 have been 
merged into new subheading 
9008.50 because of the low volume of trade. 
9008.10 - Slide projectors  - (deleted)   
9008.20 - Microfilm, microfiche or other 
microform readers, whether or 
not capable of producing copies - (deleted)   
9008.30 - Other image projectors - (deleted)   
9008.40 - Photographic (other than 
cinematographic) enlargers and 
reducers - (deleted)   
  9008.50  - Projectors, enlargers and 
reducers  
9008.90 - Parts and accessories 9008.90  - Parts and accessories   
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.08 Image projectors, other than cinematographic; photographic 
(other than cinematographic) enlargers and reducers. As specified for  
subheadings  CTH; or 35% value 
added rule 
9008.10 - Slide projectors  CTSH   
9008.20 - Microfilm, microfiche or ot her microform re aders, whether 
or not capable of producing copies CTSH   
9008.30 - Other image projectors CTSH   
9008.40 - Photographic (other than cinematographic) enlargers and 
reducers CTSH   
9008.90 - Parts and accessories CTH  
 
HS2002 Description  Rule 
90.08 Image projectors, other than cinematographic; photographic 
(other than cinematographic) enlargers and reducers. As specified for  
subheadings  CTH; or 35% value 
added rule 
9008.10 - Slide projectors  CTSH   
9008.20 - Microfilm, microfiche or ot her microform re aders, whether 
or not capable of producing copies CTSH   
9008.30 - Other image projectors CTSH   
9008.40 - Photographic (other than cinematographic) enlargers and 
reducers CTSH   
9008.90 - Parts and accessories CTH  
 
HS2007 Description  Rule 
90.08 Image projectors,  other than cinematographic; photographic 
(other than cinematographic) enlargers and reducers. As specified for  
subheadings  CTH; or 35% value 
added rule 
9008.10 - Slide projectors  CTSH   
9008.20 - Microfilm, microfiche or ot her microform re aders, whether 
or not capable of producing copies CTSH   
9008.30 - Other image projectors CTSH   JOB/RO/4 
 
- 141 - 
 
  HS2007 Description  Rule 
9008.40 - Photographic (other than cinematographic) enlargers and 
reducers CTSH   
9008.90 - Parts and accessories CTH  
 
HS 2012 Description  Rule 
90.08 Image projectors, other than cinematographic; 
photographic (other than cinematographic) enlargers and reducers. As specified for
 
subheadings  CTH; or 35% value 
added rule 
9008.50 - Projectors, enlargers and reducers:  As specified for split  
subheadings   
ex9008.50(a) -- Slide projectors CTSHS   
ex9008.50(b) -- Microfilm, microfiche or other microform readers, 
whether or not capable of producing copies CTSHS   
ex9008.50(c) -- Other image projectors CTSHS   
ex9008.50(d) -- Photographic (other than cinematographic) enlargers 
and reducers CTSHS   
9008.90 - Parts and accessories CTH   
 
(c) Comments by the Secretariat 
Subheadings 9008.10 to 9008.40 have been deleted and merged in HS2012 new subheading 
9008.50. Therefore, the mechanical transposition requires setting the rule for the latter, at 
split subheading level. 
 
120.  Heading 91.09 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
91.09 Clock movements, 
complete and 
assembled. 91.09 Clock movements, 
complete and 
assembled. Subheadings 9109.11 and 9109.19 have been 
merged into new subheading 9109.10 because 
of the low volume of trade. 
 - Electrically operated: 9109.10  - Electrically operated   
9109.11 -- Of alarm clocks - (deleted)   
9109.19 -- Othe r - (deleted)   
9109.90 - Othe r 9109.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
91.09 Clock movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
HS 2002 Description  Rule 
91.09 Clock movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
HS 2007 Description  Rule 
91.09 Clock movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
HS 2012 Description  Rule 
91.09 Clock movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 JOB/RO/4 
 
- 142 - 
 
  121.  Heading 91.14 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
91.14 Other clock or watch parts. 91.14  Other clock or watch parts.  Deletion of subheading 9114.20 
because of the low volume of trade. 
9114.10 - Springs, including hai r-
springs 9114.10  - Springs, including hai r-
springs  
9114.20 - Jewels - (deleted)   
9114.30 - Dials 9114.30  - Dials  
9114.40 - Plates and bridges 9114.40  - Plates and bridges   
9114.90 - Othe r 9114.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
91.14 Other clock or watch parts. CTH  
 
HS 2002 Description  Rule 
91.14 Other clock or watch parts. CTH  
 
HS 2007 Description  Rule 
91.14 Other clock or watch parts. CTH  
 
HS 2012 Description  Rule 
91.14 Other clock or watch parts. CTH  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
122.  Heading 93.01 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change 
93.01 Military weapons, other 
than revolvers, pistols and 
the arms of heading 93.07. 93.01
 Military weapons, other than 
revolvers, pistols and the arms 
of heading 93.07. Subheadings 9301.11 and 9301.19 
have been merged into new 
subheading 9301.10 because of the low volume of trade. 
 - Artillery weapons (for 
example, guns, howitzers 
and mortars): 9301.10  - Artillery weapons  (for 
example, guns, howitzers and 
mortars)   
9301.11 -- Self-propelled - (deleted)   
9301.19 -- Othe r - (deleted)   
 
(b) Technical Rectification 
HS 1996 Description Rule 
93.01 Military weapons, other than revolvers, 
pistols and the arms of heading No. 93.07. As specified for split headings  
ex93.01(a) Rifles, carbines and continuous-fire 
weapons 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 the complete 
barrel. 
ex93.01(b) Othe r CTH  
 JOB/RO/4 
 
- 143 - 
 
  HS200277 Description Rule 
93.01 Military weapons, other than revolvers, 
pistols and the arms of heading No. 93.07. As specified for split headings  
ex93.01(a) Rifles, carbines and continuous-fire weapons  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 the 
complete barrel. 
ex93.01(b) Othe r CTH  
 
HS 2007 Description Rule 
93.01 Military weapons, other than revolvers, 
pistols and the arms of heading No. 93.07. As specified for split headings  
ex93.01(a) Rifles, carbines and continuous-fire weapons  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 the 
complete barrel. 
ex93.01(b) Othe r CTH  
 
HS 2012 Description Rule 
93.01 Military weapons, other than revolvers, 
pistols and the arms of heading No. 93.07. As specified for split headings  
ex93.01(a) Rifles, carbines and continuous-fire weapons  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 the 
complete barrel. 
ex93.01(b) Othe r CTH  
 
(c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
123.  Heading 93.05 
(a) HS Change 
HS2007 Description  HS2012 Description  Reason for change 
93.05 Parts and accessories 
of articles of headings 
93.01 to 93.04. 93.05 Parts and accessories of 
articles of headings 93.01 
to 93.04. Subheadings 9305.21 and 9305.29 have 
been merged into new subheading 9305.20 
because of the low volume of trade. 
 - Of shotguns or rifles 
of heading 93.03: 9305.20 - Of shotguns or rifles of 
heading 93.03   
9305.21 -- Shotgun barrels - (deleted)   
9305.29 -- Othe r - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
93.05 Parts and accessories of articles  of headings Nos. 93.01 to 93.04.  CTH 
 
HS200278 Description  Rule 
93.05 Parts and accessories of articles  of headings Nos. 93.01 to 93.04.  CTH 
 
HS2007 Description  Rule 
93.05 Parts and accessories of articles  of headings Nos. 93.01 to 93.04.  CTH 
 
HS2012 Description  Rule 
93.05 Parts and accessories of articles  of headings Nos. 93.01 to 93.04.  CTH 
 
                                               
77 As per technical rectification in JOB/RO/2.Rev.1. 
78 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 144 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 
124.  Heading 95.04 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
95.04 Articles for funfair, table or 
parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley 
equipment. 95.04
 Video game consoles and 
machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic 
bowling alley equipment. Creation of new subheading 
9504.50 to cover video game consoles and machines, defined in new Subheading Note 1 to 
Chapter 95. 
9504.10 - Video games of a kind used 
with a television receiver - (deleted)   
9504.20 - Articles and accessories for 
billiards of all kinds 9504.20  - Articles and accessories for 
billiards of all kinds  
9504.30 - Other games, operated by 
coins, banknotes, bank cards, 
tokens or by other means of 
payment, other than bowling 
alley equipment 9504.30  - Other games, operated by coins, 
banknotes, bank cards, tokens or 
by any other means of payment, 
other than automatic bowling alley 
equipment  
9504.40 - Playing cards 9504.40  - Playing cards   
  9504.50  - Video game consoles and 
machines, other than those of 
subheading 9504.30  
9504.90 - Othe r 9504.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
95.04 Articles for funfair, table or parlour games, including pin tails, billiards, 
special tables for casino games and automatic bowling alley equipment. As specified for split headings  
ex95.04(a) - Articles for funfair, table or pa rlour games, including pintables, billiards, 
special tables for casino games and automatic bowling alley equipment, 
(other than parts and accessories) CTHS 
ex95.04(b) - Parts and accessories CTH  
 
HS 200279 Description  Rule 
95.04 Articles for funfair, table or parlour games, including pin tails, billiards, 
special tables for casino games and automatic bowling alley equipment. As specified for split headings  
ex95.04(a) - Articles for funfair, table or parlour games, including pintables, billiards, 
special tables for casino games and automatic bowling alley equipment, 
(other than parts and accessories) CTHS 
ex95.04(b) - Parts and accessories CTH  
 
HS 2007 Description  Rule 
95.04 Articles for funfair, table or parlour games, including pin tails, billiards, 
special tables for casino games and automatic bowling alley equipment. As specified for split headings  
ex95.04(a) - Articles for funfair, table or parlour games, including pintables, billiards, 
special tables for casino games and automatic bowling alley equipment, 
(other than parts and accessories) CTHS 
ex95.04(b) - Parts and accessories CTH  
 
HS 2012 Description  Rule 
95.04 Articles for funfair, table or parlour games, including pin tails, billiards, 
special tables for casino games and automatic bowling alley equipment. As specified for split headings  
ex95.04(a) - Articles for funfair, table or parlour games, including pintables, billiards, 
special tables for casino games and automatic bowling alley equipment, 
(other than parts and accessories) CTHS 
ex95.04(b) - Parts and accessories CTH  
 
                                               
79 As per technical rectification in JOB/RO/2.Rev.1. JOB/RO/4 
 
- 145 - 
 
  (c) Comments by the Secretariat 
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 
125.  Heading 96.08 
(a) HS Change 
HS2007 Description HS2012  Description  Reason for change  
96.08 Ball point pens; felt tipped and 
other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or 
sliding pencils; pen-holders, 
pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09. 96.08
 Ball point pens; felt tipped and 
other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or 
sliding pencils; pen-holders, 
pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09. Subheadings 9608.31 
and 9608.39 have been merged into new subheading 9608.30 because of the low 
volume of trade. 
 - Fountain pens, stylograph pens 
and other pens: 9608.30  - Fountain pens, stylograph pens 
and other pens   
9608.31 --  Indian ink drawing pens -  (deleted)   
9608.39 -- Othe r - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
96.08 Ball point pens; felt tipped and other porous-tipped pens and 
markers; fountain pens, stylograph pens and other pens; 
duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 
96.09. As specified for subheadings  
9608.10 - Ball point pens  CTSH provided at least one part is originated 
in the country of assembly 
9608.20 - Felt tipped and other porous-tipped pens and markers  As specified for subheading 9608.10 
 - Fountain pens, stylograph pens and other pens:   
9608.31 --   Indian ink drawing pens As specified for subheading 9608.10  
9608.39 --   Othe r As specified for subheading 9608.10  
9608.40 - Propelling or sliding pencils As specified for subheading 9608.10  
9608.50 - Sets of articles from two or more of the foregoing subheadings  CTH 
9608.60 - Refills for ball point pens, comprising  the ball point and ink-
reservoir As specified for subheading 9608.10  
 - Othe r  
9608.91 --   Pen nibs and nib points CTH  
9608.99 --   Othe r CTH 
 
HS2002 Description  Rule 
96.08 Ball point pens; felt tipped and other porous-tipped pens and 
markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and 
clips) of the foregoing articles, other than those of heading No. 
96.09. As specified 
for subheadings  
9608.10 - Ball point pens  CTSH provided at least one part is originated 
in the country of assembly 
9608.20 - Felt tipped and other porous-tipped pens and markers  As specified for subheading 9608.10 
 - Fountain pens, stylograph pens and other pens:   
9608.31 --   Indian ink drawing pens As specified for subheading 9608.10  
9608.39 --   Othe r As specified for subheading 9608.10  
9608.40 - Propelling or sliding pencils As specified for subheading 9608.10  
9608.50 - Sets of articles from two or more of the foregoing subheadings  CTH 
9608.60 - Refills for ball point pens, comprising the ball point and ink-
reservoir As specified for subheading 9608.10  
 - Othe r  
9608.91 --   Pen nibs and nib points CTH  
9608.99 --   Othe r CTH 
 JOB/RO/4 
 
- 146 - 
 
  HS2007 Description  Rule 
96.08 Ball point pens; felt tipped and other porous-tipped pens and 
markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and 
clips) of the foregoing articles, other than those of heading No. 
96.09. As specified for subheadings  
9608.10 - Ball point pens  CTSH provided at least one part is originated 
in the country of assembly 
9608.20 - Felt tipped and other porous-tipped pens  and markers  As specified for subheading 9608.10 
 - Fountain pens, stylograph pens and other pens:   
9608.31 --   Indian ink drawing pens As specified for subheading 9608.10  
9608.39 --   Othe r As specified for subheading 9608.10  
9608.40 - Propelling or sliding pencils As specified for subheading 9608.10  
9608.50 - Sets of articles from two or more of the foregoing subheadings  CTH 
9608.60 - Refills for ball point pens, comprising the ball point and ink-
reservoir As specified for subheading 9608.10  
 - Othe r  
9608.91 --   Pen nibs and nib points CTH  
9608.99 --   Othe r CTH 
 
HS 2012 Description  Rule 
96.08 Ball point pens; felt tipped and other porous-tipped pens 
and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-
holders, pencil-holders and similar holders; parts (including 
caps and clips) of the foregoing articles, other than those of heading 96.09. As specified for subheadings 
9608.10 - Ball point pens CTSH provided at least one part is o riginated 
in the country of assembly 
9608.20 - Felt tipped and other porous-tipped pens and markers  As specified for subheading 9608.10  
9608.30 - Fountain pens, stylograph pens and other pens:  As specified for split subheading 
ex9608.30(a) -- Indian ink  drawing pens CTSHS provided at least one part is 
originated in the country of assembly 
ex9608.30(b) -- Othe r CTSHS provided at least one part is 
originated in the country of assembly  
9608.40 - Propelling or sliding pencils As specified for subheading 9608.10  
9608.50 - Sets of articles from two or more of the foregoing 
subheadings CTH 
9608.60 - Refills for ball point pens, comprising the ball point and in k-
reservoir As specified for subheading 9608.10  
 - Other:  
9608.91 -- Pen nibs and nib points CTH  
9608.99 -- Othe r CTH 
 
(c) Comments by the Secretariat 
Subheadings 9608.31 and 9608.39 have been deleted and merged in HS2012 new 
subheading 9608.30.  Therefore, the mechanical transposition requires setting the rule for 
the latter, at split subheading level.  
 
126.  Heading 96.19 (new heading) 
(a) HS Change 
HS2007 Description  HS 2012 Description  Reason for change  
- - 96.19 Sanitary towels (pads) and 
tampons, napkins and napkin liners for babies and similar articles, of any material. Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material. 
 
(b) Technical Rectification 
HS 1996 Description  Rule 
39.26 Other articles of plastics and articles of other materials 
of headings Nos. 39.01 to 39.14. As specified for subheadings  
3926.20 - Articles of apparel and clothing accessories including 
gloves) [CTH provided that the goods are 
assembled in a single country in 
accordance with the Note of Chapters 61 
or 62.] 
3926.90 - Othe r [CTH]  JOB/RO/4 
 
- 147 - 
 
  HS 1996 Description  Rule 
48.18 Toilet paper and similar paper, cellulose wadding or webs 
of cellulose fibres, of a kind used for household or sanitary 
purposes, in rolls of a width not exceeding 36 cm, or cut 
to size or shape; handkerchiefs, cleansing tissues, towels, 
tablecloths, serviettes, napkins for babies, tampons, bed 
sheets and similar household, sanitary or hospital articles, 
articles of apparel and clothing accessories, of paper pulp, 
paper, cellulose wadding or webs of cellulose fibres. CTH  
 
 
56.01  Wadding of textile materials and articles thereof; textile 
fibres, not exceeding 5 mm in length (flock), textile dust 
and mill neps. As specified for subheadings 
5601.10  - Sanitary towels and tampons, napkins and napkin 
liners for babies and similar sanitary articles, of wadding CTSH  
 
Chapter 61 
 Articles of apparel and clothing accessories, knitted or 
crocheted  As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape  The origin shall be the country where the 
goods of this split chapter have been 
knitted or crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 assembled from 
parts knitted or crocheted to shape [The origin shall be the country where 
the parts of the goods of this split 
chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 assembled from 
parts cut to shape [Change to goods of this split chapter 
provided that the goods are assembled 
in a single country.] 
Chapter 62  Articles of apparel and clothing accessories, not knitted 
or crocheted  As specified for split headings 
ex Chapter  
62(a)  
(ex 62.01 through 
ex 62.12) - Goods of heading 62.01 through 62.12 assembled from 
parts, other than diapers of heading 62.09  [Change to goods of this split chapter 
provided that the goods are assembled 
in a single country in accordance with 
Chapter Note.] 
ex Chapter  
62(b) 
(ex 62.09 ) - Diapers of heading 62.09  CC, except by cutting and/or hemming 
only. 
63.07 Other made up articles, including dress patterns.  As specified for subheadings   
6307.90 - Othe r [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
HS 2002 Description  Rule 
39.26 Other articles of plastics and articles of other 
materials of headings Nos. 39.01 to 39.14. As specified for subheadings  
3926.20 - Articles of apparel and clothing accessories 
(including gloves, mittens and mitts) [CTH provided that the goods are assembled in a 
single country in accordance with the Note of 
Chapters 61 or 62.] 
3926.90 - Othe r [CTH]  
48.18 Toilet paper and similar paper, cellulose 
wadding or webs of cellulose fibres, of a kind 
used for household or sanitary purposes, in rolls 
of a width not exceeding 36 cm, or cut to size or 
shape; handkerchiefs, cleansing tissues, towels, 
tablecloths, serviettes, napkins for babies, 
tampons, bed sheets and similar household, 
sanitary or hospital articles, articles of apparel 
and clothing accessories, of paper pulp, paper, 
cellulose wadding or webs of cellulose fibres. CTH  
 
 
56.01  Wadding of textile materials and articles 
thereof; textile fibres, not exceeding 5 mm in 
length (flock), textile dust and mill neps. As specified for subheadings 
5601.10  - Sanitary towels and tampons, napkins and 
napkin liners for babies and similar sanitary 
articles, of wadding CTSH  
 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted  As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape  The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 th rough 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.]  
Chapter 62  Articles of apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings JOB/RO/4 
 
- 148 - 
 
  HS 2002 Description  Rule 
ex Chapter  
62(a) (ex 62.01 
through ex 62.12) - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter  
62(b) (ex 62.09 ) - Diapers of heading 62.09  CC, except by cutting and/or hemming only. 
63.07 Other made up articles, including dress 
patterns. As specified for subheadings   
6307.90 - Othe r [CTH, provided the starting material is prebleached 
or unbleached fabric.] 
 
HS 2007 Description  Rule 
39.26 Other articles of plastics and articles of other 
materials of headings 39.01 to 39.14. As specified for subheadings 
3926.20 - Articles of apparel and clothing accessories 
(including gloves, mittens and mitts) [CTH, provided that the goods are assembled in a 
single country in accordance with the Note of 
Chapters 61 or 62.] 
3926.90 - Othe r [CTH, except from subheading  3006.91 or  
subheading 8536.70] 
48.18 Toilet paper and similar paper, cellulose 
wadding or webs of cellulose fibres, of a kind 
used for household or sanitary purposes, in rolls 
of a width not exceeding 36 cm, or cut to size or 
shape; handkerchiefs, cleansing tissues, towels, 
tablecloths, serviettes, napkins for babies, 
tampons, bed sheets and similar household, 
sanitary or hospital articles, articles of apparel 
and clothing accessories, of paper pulp, paper, 
cellulose wadding or webs of cellulose fibres. CTH  
 
 
56.01  Wadding of textile materials and articles 
thereof; textile fibres, not exceeding 5 mm in 
length (flock), textile dust and mill neps. As specified for subheadings 
5601.10  - Sanitary towels and tampons, napkins and 
napkin liners for babies and similar sanitary 
articles, of wadding CTSH  
 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted  As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape  The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape. 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
Chapter 62  Articles of apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings 
ex Chapter  
62(a) (ex 62.01 
through ex 62.12) - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter  
62(b) (ex 62.09 ) - Diapers of heading 62.09  CC, except by cutting and/or hemming only. 
63.07 Other made up articles, including dress 
patterns. As specified for subheadings   
6307.90 - Othe r [CTH, provided the starting material is prebleached 
or unbleached fabric.] 
 
HS 2012 Description Rule 
96.19 Sanitary towels (pads) and tampons, napkins 
and napkin liners for babies and similar articles, of any material. As specified for split headings
 
 - Of plastic and other materials of headings Nos. 
39.01 to 39.14:   
ex96.19(a) -- Napkins and napkin liners for babies and 
similar articles [CTHS, except from heading 39.26, provided that the 
goods are assembled in a single country in accordance with the Note of Chapters 61 or 62.] 
ex96.19(b) -- Othe r [CTHS, except from heading 39.26, subheading  3006.91 
or subheading 8536.70] 
ex96.19(c) - Of paper pulp, paper, cellulose wadding or 
webs of cellulose fibres. CTHS, except from heading 48.18. 
ex96.19(d) - Of wadding of textile materials CTSH  
 -  Knitted or crocheted:  
ex96.19(e)  -- Knitted or crocheted to shape The origin shall be the country where the goods of this 
split heading have been knitted or crocheted to shape.  JOB/RO/4 
 
- 149 - 
 
  HS 2012 Description Rule 
ex96.19(f) -- Assembled from parts knitted or crocheted to 
shape [The origin shall be the country where the parts of the 
goods of this split heading have been knitted or crocheted to shape.]  
ex96.19(g) -- Assembled from parts cut to shape  [Change to goods of this split heading provided that the 
goods are assembled in a single country.] 
 -Not knitted or crocheted:  
ex96.19(h) -- Assembled from parts, other than diapers  of 
heading 62.09 [Change to goods of this split heading provided that the 
goods are assembled in a single country in accordance with 
note of Chapter 62.] 
ex96.19(i) -- Diapers CTHS except from Chapter 62, or except by cutting and/or 
hemming only.  
ex96.19(j) - Othe r [CTHS except from heading 63.07, provided the starting 
material is prebleached or unbleached fabric.]  
 
(c) Comments by the Secretariat 
In HS2012, new heading 96.19 was created to group sanitary towels (pads) and tampons, 
napkins and napkin liners for babies and similar articles classified in different chapters of the HS nomenclature (ex39, ex61, ex62, and ex63) .  For the mechanical transposition of the 
rule, split headings were created in order to re spect the outcome of the original rule of each 
category of goods.  
  
 
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