RD/RO/1 
Page 110  
 
  74. Heading 81.12 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
81.12 Beryllium, chromium, 
germanium, vanadium, 
gallium, hafnium, 
indium, niobium 
(columbium), rhenium 
and thallium, and articles of these metals, 
including waste and 
scrap. 81.12 Beryllium, chromium, 
germanium, vanadium, 
gallium, hafnium, 
indium, niobium 
(columbium), rhenium 
and thallium, and articles of these metals, 
including waste and 
scrap. Deletion of 
subheadings 
8112.30 and 
8112.40 because 
of the low volume 
of trade. 
8112.30 - Germaniu m - (deleted )  
8112.40 - Vanadiu m - (deleted )  
 -O t h e r  :  -O t h e r  :  
8112.92 -- Unwrought; waste 
and scrap; powders 8112.92 -- Unwrought; waste 
and scrap; powders  
8112.99 -- Othe r 8112.99 -- Othe r  
 
(b) Technical Rectification 
HS 1996 Description Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium (columbium), 
rhenium and thallium, and articles of these metals, 
including waste and scrap. As specified for split 
subheadings  
 - Beryllium:  
8112.11 --   Unwrought; waste and scrap; powders As specified for split 
subheadings  
ex8112.11(a) --- Alloys CTSHS 
ex8112.11(b) --- Refined beryllium CTSHS 
ex8112.11(c) --- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
ex8112.11(d) --- Powders CTSHS  
8112.19 -- Other As specified for split 
subheadings  
ex8112.19(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.19(b) --- Plates, sheets, strip and foil CTSHS;  or cold-rolling 
from articles of the same 
split subheading 
ex8112.19(c) --- Wire CTSHS 
ex8112.19(d) --- Tubes and pipes  CTSHS;  or col-rolling from 
articles of the same split 
subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS   RD/RO/1 
 Page 111 
 
 
  HS 1996 Description Rule 
ex8112.19(e) --- Flakes CTSHS 
ex8112.19(f) --- Cables CTSHS 
ex8112.19(g) --- Other CTSHS 
8112.20 - Chromium As specified for split 
subheadings 
ex8112.20(a) -- Alloys CTSHS 
ex8112.20(b) -- Refined chromium CTSHS 
ex8112.20(c) -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
ex8112.20(d) -- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.20(e) -- Plates, sheets, strip and foil CTSHS;  or cold-rolling from articles of the same 
split subheading 
ex8112.20(f) -- Wire CTSHS 
ex8112.20(g) -- Tubes and pipes CTSHS;  or cold-rolling from articles of the same 
split  subheading 
ex8112.20(gi) -- Tube or pipe fittings CTSHS 
ex8112.20(h) -- Powders CTSHS  
ex8112.20(ij) -- Flakes CTSHS 
ex8112.20(k) -- Cables CTSHS 
ex8112.20(l) -- Other  CTSHS 
8112.30 -Germanium As specified for split 
subheadings 
ex8112.30(a) -- Alloys CTSHS 
ex8112.30(b) -- Refined germanium CTSHS 
ex8112.30(c) -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.30(d) -- Bars and rods, other than those obtained simply by 
sintering ,profiles CTSHS 
ex8112.30(e) -- Plates, sheets, strip and foil CTSHS;  or cold-rolling 
from articles of the same 
split  subheading 
ex8112.30(f) -- Wire CTSHS 
ex8112.30(g) -- Tubes and pipes  CTSHS;  or cold-rolling 
from articles of the same split  subheading 
ex8112.30(gi) -- Tube or pipe fittings CTSHS   
ex8112.30(h) -- Powders CTSHS  
ex8112.30(ij) -- Flakes CTSHS 
ex8112.30(k) -- Cables CTSHS 
ex8112.30(l) -- Other CTSHS RD/RO/1 
Page 112  
 
  HS 1996 Description Rule 
8112.40 - Vanadium As specified for split 
subheadings  
ex8112.40(a) -- Alloys CTSHS 
ex8112.40(b) -- Refined vanadium CTSHS 
ex8112.40(c) -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split  
subheading are derived from manufacturing or processing 
operations or from 
consumption 
ex8112.40(d) -- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.40(e) -- Plates, sheets, strip and foil CTSHS;  or cold-rolling 
from articles of the same 
split  subheading 
ex8112.40(f) -- Wire CTSHS 
ex8112.40(g) -- Tubes and pipes,  CTSHS;  or cold-rolling from articles of the same 
split subheading. 
ex8112.40(gi) -- Tube or pipe fittings CTSHS  
ex8112.40(h) -- Powders CTSHS  
ex8112.40(ij) -- Flakes CTSHS 
ex8112.40(k) -- Cables CTSHS 
ex8112.40(l) -- Other  CTSHS 
8112.91 - Other : 
--   Unwrought; waste and scrap; powders As specified for split 
subheadings  
ex8112.91(a) --- Alloys CTSHS 
ex8112.91(b) --- Refined metals CTSHS 
ex8112.91(c) --- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
ex8112.91(d) --- Powders CTSHS  
8112.99 -- Other As specified for split 
subheadings  
ex8112.99(a) --- Bars and rods, other than those obtained simply by 
sintering ,profiles CTSHS 
ex8112.99(b) --- Plates, sheets, strip and foil CTSHS;  or cold-rolling 
from articles of the same 
split  subheading 
ex8112.99(c) --- Wire CTSHS 
ex8112.99(d) --- Tubes and pipes  CTSHS;  or cold-rolling from articles of the same 
split  subheading. 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes CTSHS 
ex8112.99(f) --- Cables CTSHS 
ex8112.99(g) --- Other CTSHS 
  RD/RO/1 
 Page 113 
 
 
   
HS 20021 Description Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, 
including waste and scrap. As specified for subheadings 
 - Beryllium:  
8112.12 --   Unwrought; powders As specified for split 
subheadings 
ex8112.12(a) --- Alloys CTSHS 
ex8112.12(b) --- Refined beryllium CTSHS 
ex8112.12(c) --- Powders CTSHS 
8112.13 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from 
manufacturing or processing 
operations or from consumption 
8112.19  -- Other As specified for split 
subheadings 
ex8112.19(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.19(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.19(c) --- Wire CTSHS 
ex8112.19(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS  
ex8112.19(e) --- Flakes CTSHS 
ex8112.19(f) --- Cables CTSHS 
ex8112.19(g) --- Other CTSHS 
 - Chromium: As specified for split 
subheadings  
8112.21 --   Unwrought; powders  
ex8112.21(a) --- Alloys CTSHS 
ex8112.21(b) --- Refined chromium CTSHS 
ex8112.21(c) --- Powders CTSHS 
8112.22 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
8112.29 -- Other As specified for split 
subheadings 
ex8112.29(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.29(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
                                                      
1 As per recommendation in JOB/RO/2. RD/RO/1 
Page 114  
 
  HS 20021 Description Rule 
ex8112.29(c) --- Wire CTSHS 
ex8112.29(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split subheading 
ex8112.29(di) --- Tube or pipe fittings CTSHS  
ex8112.29(e) --- Flakes CTSHS 
ex8112.29(f) --- Cables CTSHS 
ex8112.29(g) --- Other CTSHS 
8112.30 - Germanium As specified for split 
subheadings  
ex8112.30(a) -- Alloys CTSHS 
ex8112.30(b) -- Refined germanium CTSHS 
ex8112.30(c) -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from manufacturing or processing 
operations or from 
consumption 
ex8112.30(d) -- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.30(e) -- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.30(f) -- Wire CTSHS 
ex8112.30(g) -- Tubes and pipes  CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.30(gi) -- Tube or pipe fittings CTSHS   
ex8112.30(h) -- Powders CTSHS  
ex8112.30(ij) -- Flakes CTSHS 
ex8112.30(k) -- Cables CTSHS 
ex8112.30(l) -- Other CTSHS 
8112.40 - Vanadium As specified for split 
subheadings 
ex8112.40(a) -- Alloys CTSHS 
ex8112.40(b) -- Refined vanadium CTSHS 
ex8112.40(c) -- Waste and scrap The origin shall be the 
country where the waste and scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.40(d) -- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.40(e) -- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.40(f) -- Wire CTSHS 
ex8112.40(g) -- Tubes and pipes,  CTSHS; or cold-rolling from 
articles of the same split 
subheading. 
ex8112.40(gi) -- Tube or pipe fittings CTSHS  
ex8112.40(h) -- Powders CTSHS  
ex8112.40(ij) -- Flakes CTSHS  RD/RO/1 
 Page 115 
 
 
  HS 20021 Description Rule 
ex8112.40(k) -- Cables CTSHS 
ex8112.40(l) -- Other  CTSHS 
 - Thallium:  
8112.51 --   Unwrought; powders As specified for split 
subheadings 
ex8112.51(a) --- Alloys CTSHS 
ex8112.51(b) --- Refined Thallium CTSHS 
ex8112.51(c) --- Powders CTSHS 
8112.52 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
8112.59 -- Other As specified for split 
subheadings 
ex8112.59(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.59(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.59(c) --- Wire CTSHS 
ex8112.59(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split subheading 
ex8112.59(di) --- Tube or pipe fittings CTSHS  
ex8112.59(e) --- Flakes CTSHS 
ex8112.59(f) --- Cables CTSHS 
8112.92 - Other: 
--   Unwrought; waste and scrap; powders As specified for split 
subheadings 
ex8112.92(a) --- Alloys CTSHS 
ex8112.92(b) --- Refined metals CTSHS 
ex8112.92(c) --- Waste and scra p The origin shall be the 
country where the waste and scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.92(d) --- Powders CTSHS  
8112.99 -- Other As specified for split 
subheadings 
ex8112.99(a) --- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.99(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.99(c) --- Wire CTSHS 
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from 
articles of the same split subheading. 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes CTSHS 
ex8112.99(f) --- Cables CTSHS 
ex8112.99(g) --- Other CTSHS RD/RO/1 
Page 116  
 
   
HS 2007 Description Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, 
including waste and scrap. As specified for subheadings 
 - Beryllium:  
8112.12 --   Unwrought; powders As specified for split 
subheadings 
ex8112.12(a) --- Alloys CTSHS 
ex8112.12(b) --- Refined beryllium CTSHS 
ex8112.12(c) --- Powders CTSHS 
8112.13 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from 
consumption 
8112.19  -- Other As specified for split 
subheadings 
ex8112.19(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.19(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.19(c) --- Wire CTSHS 
ex8112.19(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split 
subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS  
ex8112.19(e) --- Flakes CTSHS 
ex8112.19(f) --- Cables CTSHS 
ex8112.19(g) --- Other CTSHS 
 - Chromium: As specified for split 
subheadings  
8112.21 --   Unwrought; powders  
ex8112.21(a) --- Alloys CTSHS 
ex8112.21(b) --- Refined chromium CTSHS 
ex8112.21(c) --- Powders CTSHS 
8112.22 -- Waste and scrap The origin shall be the 
country where the waste and scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
8112.29 -- Other As specified for split 
subheadings 
ex8112.29(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.29(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.29(c) --- Wire CTSHS  RD/RO/1 
 Page 117 
 
 
  HS 2007 Description Rule 
ex8112.29(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split 
subheading 
ex8112.29(di) --- Tube or pipe fittings CTSHS  
ex8112.29(e) --- Flakes CTSHS 
ex8112.29(f) --- Cables CTSHS 
ex8112.29(g) --- Other CTSHS 
 - Thallium:  
8112.51 --   Unwrought; powders As specified for split 
subheadings 
ex8112.51(a) --- Alloys CTSHS 
ex8112.51(b) --- Refined Thallium CTSHS 
ex8112.51(c) --- Powders CTSHS 
8112.52 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from manufacturing or processing 
operations or from 
consumption 
8112.59 -- Other As specified for split 
subheadings 
ex8112.59(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.59(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.59(c) --- Wire CTSHS 
ex8112.59(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split subheading 
ex8112.59(di) --- Tube or pipe fittings CTSHS  
ex8112.59(e) --- Flakes CTSHS 
ex8112.59(f) --- Cables CTSHS 
8112.92 - Other: 
--   Unwrought; waste and scrap; powders As specified for split 
subheadings 
ex8112.92(a) --- Alloys CTSHS 
ex8112.92(b) --- Refined metals CTSHS 
ex8112.92(c) --- Waste and scra p The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
ex8112.92(d) --- Powders CTSHS  
8112.99 -- Other As specified for split 
subheadings 
ex8112.99(a) --- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.99(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.99(c) --- Wire CTSHS RD/RO/1 
Page 118  
 
  HS 2007 Description Rule 
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from 
articles of the same split 
subheading. 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes CTSHS 
ex8112.99(f) --- Cables CTSHS 
ex8112.99(g) --- Other CTSHS 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The tran sfer of germanium and vanadium products 
(HS2002 8112.30 and 8112.40) to HS2007 s ubheadings ex8112.91 and ex8112.99 do not 
require further modification in the product sp ecific rules for those subheadings since the 
product specific rules at split subheading are the same for vanadium, germanium and other 
rare metals classified under subheadings 8112.91  and 8112.92. The rule can be transposed 
directly by the sole elimination of rules for subheadings 8112.30 and 812.40. 
 
75. Chapter 84 
(a) Comments by the Secretariat 
 For this exercise, transposition is carried out  only for column 3 rules for machinery. Since 
column 4 rules are presented in accordance with  certain logic, it appears appropriate to 
transpose the column 4 rules when transposition to HS 2012 version is completed.  
 
76. Heading 84.18 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.18 Refrigerators, freezers 
and other refrigerating 
or freezing equipment, 
electric or other; heat pumps other than air 
conditioning machines 
of heading 84.15. 84.18 Refrigerators, freezers 
and other refrigerating or 
freezing equipment, 
electric or other; heat pumps other than air 
conditioning machines of 
heading 84.15. Deletion of 
subheading 
8418.22 due to technological 
progress. 
 - Refrigerators, 
household type :  - Refrigerators, 
household type :  
8418.21 -- Compression-type 8418.21 -- Compression-type  
8418.22 -- Absorption-type, 
electrical - (deleted)  
8418.29 -- Other 8418.29 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.18 Refrigerators, freezers and other 
refrigerating or freezing 
equipment, electric or other; heat 
pumps other than air conditioning As specified for 
subheadings CTH; or 35% value-
added rule  RD/RO/1 
 Page 119 
 
 
  HS 1996 Description Primary rules 
machines of heading 84.15. 
8418.10 - Combined refrigerator-freezers, 
fitted with separate external 
doors CTSH  
 - Refrigerators, household type:   
8418.21 --   Compression-type CTSH  
8418.22 --   Absorption-type, electrical CTSH  
8418.29 --   Other CTSH  
8418.30 - Freezers of the chest type, not 
exceeding 800 l capacity CTSH  
8418.40 - Freezers of the upright type, not 
exceeding 900 l capacity CTSH  
8418.50 - Other refrigerating or freezing 
chests, cabinets, display counters, 
show-cases and similar 
refrigerating or freezing furniture CTSH  
 - Other refrigerating or freezing 
equipment;  heat pumps: CTSH  
8418.61 --   Compression type units 
whose condensers are heat 
exchangers CTSH  
8418.69 --   Other CTSH  
 - Parts:   
8418.91 -- Furniture designed to receive 
refrigerating or freezing 
equipment CTH  
8418.99 --   Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.18 Refrigerators, freezers and other 
refrigerating or freezing equipment, electric or other; heat 
pumps other than air conditioning 
machines of heading 84.15. As specified for 
subheadings CTH; or 35% value-
added rule 
8418.10 - Combined refrigerator-freezers, 
fitted with separate external 
doors CTSH  
 - Refrigerators, household type:   
8418.21 --   Compression-type CTSH  
8418.22 --   Absorption-type, electrical CTSH  
8418.29 --   Other CTSH  
8418.30 - Freezers of the chest type, not 
exceeding 800 l capacity CTSH  
8418.40 - Freezers of the upright type, not 
exceeding 900 l capacity CTSH  
8418.50 - Other refrigerating or freezing 
chests, cabinets, display counters, show-cases and similar 
refrigerating or freezing furniture CTSH  
 - Other refrigerating or freezing 
equipment;  heat pumps: CTSH  
8418.61 --   Compression type units 
whose condensers are heat CTSH  RD/RO/1 
Page 120  
 
  exchangers 
8418.69 --   Other CTSH  
 - Parts:   
8418.91 -- Furniture designed to receive 
refrigerating or freezing 
equipment CTH  
8418.99 --   Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.18 Refrigerators, freezers and other 
refrigerating or freezing 
equipment, electric or other; heat 
pumps other than air conditioning machines of 
heading 84.15. As specified for 
subheadings CTH; or 35% value-
added rule 
8418.10 - Combined refrigerator-freezers, 
fitted with separate external 
doors CTSH  
 - Refrigerators, household type:   
8418.21 --   Compression-type CTSH  
8418.29 --   Other As specified for split 
subheading   
ex8418.29(a) --- Absortion- type, electrical CTSHS  
ex8418.29(b) --- Other CTSHS  
8418.30 - Freezers of the chest type, not 
exceeding 800 l capacity CTSH  
8418.40 - Freezers of the upright type, 
not exceeding 900 l capacity CTSH  
8418.50 - Other refrigerating or freezing 
chests, cabinets, display counters, show-cases and similar 
refrigerating or freezing furniture CTSH  
 - Other refrigerating or freezing 
equipment;  heat pumps: CTSH  
8418.61 --   Compression type units 
whose condensers are heat 
exchangers CTSH  
8418.69 --   Other CTSH  
 - Parts:   
8418.91 -- Furniture designed to receive 
refrigerating or freezing 
equipment CTH  
8418.99 --   Other CTH  
 
77. Heading 84.19 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.19 Machinery, plant or 
laboratory equipment, 
whether or not electrically heated 84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of New heading 8486 
has been created 
for machines for the manufacture of  RD/RO/1 
 Page 121 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
(excluding furnaces, 
ovens and other equipment of heading 
85.14), for the treatment 
of materials by a process 
involving a change of 
temperature such as heating, cooking, 
roasting, distilling, 
rectifying, sterilising, pasteurising, steaming, 
drying, evaporating, 
vaporising, condensing or cooling, other than 
machinery or plant of a 
kind used for domestic purposes; instantaneous 
or storage water heaters, 
non-electric. semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines 
and apparatus specified 
in Note 9 (C) to this Chapter; parts and 
accessories. semiconductors 
and flat screen systems. 
 - Instantaneous or 
storage water heaters, 
non-electric : 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8419.11 -- Instantaneous gas 
water heaters 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits  
8419.19 -- Other 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8419.20 - Medical, surgical or 
laboratory sterilisers 8486.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
 - Dryers :    
8419.31 -- For agricultural 
products 8486.90 - Parts and accessories  
8419.32 -- For wood, paper pulp, 
paper or paperboard    
8419.39 -- Other    
8419.40 - Distilling or rectifying 
plant    
8419.50 - Heat exchange units    
8419.60 - Machinery for 
liquefying air or other gases    
 - Other machinery, plant 
and equipment :    
8419.81 -- For making hot drinks 
or for cooking or 
heating food    
8419.89 -- Other    
8419.90 - Parts    
 RD/RO/1 
Page 122  
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.19 Machinery, plant or laboratory 
equipment, whether or not 
electrically heated, for the 
treatment of materials by a 
process involving a change of temperature such as heating, 
cooking, roasting, distilling, 
rectifying, sterilising, pasteurising, steaming, drying, 
evaporating, vaporising, 
condensing or cooling, other than machinery or plant of a kind 
used for domestic purposes;  
instantaneous or storage water 
heaters, non-electric. As specified for 
subheadings  CTH;  or 35% value-
added rule  
 
 - Instantaneous or storage water 
heaters, non-electric:   
8419.11 --   Instantaneous gas water 
heaters CTSH  
8419.19 --   Other CTSH  
8419.20 - Medical, surgical or laboratory 
sterilisers CTSH  
 - Dryers:   
8419.31 --   For agricultural products CTSH  
8419.32 --   For wood, paper pulp, paper 
or paperboard CTSH  
8419.39 --   Other CTSH  
8419.40 - Distilling or rectifying plant CTSH  
8419.50 - Heat exchange units CTSH  
8419.60 - Machinery for liquefying air or 
other gases CTSH  
 - Other machinery, plant and 
equipment:   
8419.81 --   For making hot drinks or for 
cooking or heating food CTSH  
8419.89 --   Other CTSH  
8419.90 - Parts CTH  
  RD/RO/1 
 Page 123 
 
 
   
HS 20022 Description Rule 
(1) (2) (3) (4) 
84.19 Machinery, plant or laboratory 
equipment, whether or not 
electrically heated, for the 
treatment of materials by a 
process involving a change of 
temperature such as heating, cooking, roasting, distilling, 
rectifying, sterilising, 
pasteurising, steaming, drying, evaporating, vaporising, 
condensing or cooling, other than 
machinery or plant of a kind used 
for domestic purposes;  
instantaneous or storage water 
heaters, non-electric. As specified for 
subheadings CTH except from 
85.01;or change from 
ex8419.39(a)or 
ex8419.89(a);  or 35% 
value-added rule 
    
 - Instantaneous or storage water 
heaters, non-electric:  
8419.11 --   Instantaneous gas water 
heaters CTSH 
8419.19 --   Other CTSH 
8419.20 - Medical, surgical or laboratory 
sterilisers CTSH 
 - Dryers:  
8419.31 --   For agricultural products CTSH 
8419.32 --   For wood, paper pulp, paper 
or paperboard CTSH 
8419.39 --   Other As specified for split 
subheading  
8419.39(a) Electro-m echanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheading  ex8414.80(a), 
ex8419.89(a), 
ex8422.30(a), ex8422.40(a), or 
ex8424.30(a) 
8419.39(b) Other CTSHS 
8419.40 - Distilling or rectifying plant CTSH 
8419.50 - Heat exchange units CTSH 
8419.60 - Machinery for liquefying air or 
other gases CTSH 
 - Other machinery, plant and 
equipment:  
8419.81 --   For making hot drinks or for 
cooking or heating food CTSH 
8419.89 --   Other As specified for split 
subheading  
                                                      
2 As per recommendation JOB/RO/2. RD/RO/1 
Page 124  
 
  HS 20022 Description Rule 
(1) (2) (3) (4) 
8419.89(a) Electro-m echanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheading  
ex8414.80(a), ex8419.39(a), 
ex8422.30(a), 
ex8422.40(a) or ex8424.30(a) 
8419.89(b) Other CTSHS 
8419.90 - Parts As specified for split 
subheading  
8419.90(a) Of electro-mechanical tools for 
working in the hand, with self-
contained electric motor CTH, except from split 
subheadings 
ex8414.90(a), ex8422.90(a), 
ex8424.90(a), 
ex8467.91(a) or 
8467.99(a)  
8419.90(b) Other CTH  
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
84.19 Machinery, plant or laboratory 
equipment, whether or not 
electrically heated, for the 
treatment of materials by a process involving a change of 
temperature such as heating, 
cooking, roasting, distilling, rectifying, sterilising, 
pasteurising, steaming, drying, 
evaporating, vaporising, condensing or cooling, other than 
machinery or plant of a kind used 
for domestic purposes;  
instantaneous or storage water 
heaters, non-electric. As specified for 
subheadings CTH except from 
85.01;or change from 
ex8419.39(a) or 
ex8419.89(a);  or 35% value-added rule 
 - Instantaneous or storage water 
heaters, non-electric:   
8419.11 --   Instantaneous gas water 
heaters CTSH  
8419.19 --   Other CTSH  
8419.20 - Medical, surgical or laboratory 
sterilisers CTSH  
 - Dryers:   
8419.31 --   For agricultural products CTSH  
8419.32 --   For wood, paper pulp, paper 
or paperboard CTSH  
8419.39 --   Other As specified for split 
subheading  
    
    
     RD/RO/1 
 Page 125 
 
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
8419.39(a) Electro-m echanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheading  ex8414.80(a), 
ex8419.89(a), 
ex8422.30(a), ex8422.40(a) or 
ex8424.30(a)  
8419.39(b) Other CTSHS  
8419.40 - Distilling or rectifying plant CTSH  
8419.50 - Heat exchange units CTSH  
8419.60 - Machinery for liquefying air or 
other gases CTSH  
 - Other machinery, plant and 
equipment:   
8419.81 --   For making hot drinks or for 
cooking or heating food CTSH  
8419.89 --   Other As specified for split 
subheading  
8419.89(a) Electro-m echanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheadings 
ex8414.80(a), ex8419.39(a), 
ex8422.30(a), 
ex8422.40(a), ex8424.30(a), 
ex8486.10(a) or 
ex8486.20(a)  
8419.89(b) Other CTSHS, except from 
split subheading 
ex8486.10(a) or 
ex8486.20(a)  
8419.90 - Parts As specified for split 
subheading  
8419.90(a) Of electro-mechanical tools for 
working in the hand, with self-
contained electric motor CTH, except from split 
subheadings 
ex8414.90(a), 
ex8422.90(a), ex8424.90(a), 
ex8467.91(a), 
ex8467.99(a) or ex8486.90(a)  
8419.90(b) Other CTH  
 
(c) Comments by the Secretariat 
 A part of subheading 8419.89 has been moved to a new heading 84.86. The correlation table 
says as follows:  RD/RO/1 
Page 126  
 
   
HS 2007 HS2002 
 HS2007 
8419.89 ex8419.89 8419.89 
  ex8486.10 
  ex8486.20 
 
This table says that products classified in  subheading 8419.89(HS2002) have been divided 
into subheading 8419.89 and heading 84.86 in HS2007. 
The basic rule for subheading 8419.89 (HS 2002)  is CTSHS. If CTSHS rule is applied for 
subheading 8419.89 (HS2007), change from heading 84.86  should be considered origin conferring. 
Therefore, for the sake of technical rectificati on, changes from subheading 8486.10 or 8486.20 should 
be excluded, as seen in the table above. The Secretar iat is of the view that CTSH rule is enough for 
heading 8419.89. This view also should be observed in all headings which have been divided into a 
new heading 84.86. Please also see the comment s by the Secretariat on heading 84.86. 
78. Heading 84.21 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.21 Centrifuges, including 
centrifugal dryers; 
filtering or purifying machinery and 
apparatus, for liquids or 
gases. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of semiconductor boules or 
wafers, semiconductor 
devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and accessories. New heading 
84.86 has been 
created for 
machines for the manufacture of 
semiconductors 
and flat screen systems. 
 - Centrifuges, including 
centrifugal dryers : 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8421.11 -- Cream separators 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
8421.12 -- Clothes-dryers 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8421.19 -- Other 8486.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
 - Filtering or purifying 8486 .90 - Parts and accessories   RD/RO/1 
 Page 127 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
machinery and 
apparatus for liquids : 
8421.21 -- For filtering or 
purifying water    
8421.22 -- For filtering or 
purifying beverages other than water    
8421.23 -- Oil or petrol-filters for 
internal combustion 
engines    
8421.29 -- Other    
 - Filtering or purifying 
machinery and 
apparatus for gases :    
8421.31 -- Intake air filters for 
internal combustion engines    
8421.39 -- Other    
 - Parts :    
8421.91 -- Of centrifuges, 
including centrifugal 
dryers    
8421.99 -- Other    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.21 Centrifuges, including 
centrifugal dryers;  filtering or 
purifying machinery and apparatus, for liquids or gases. As specified for 
subheadings CTH;  or 35% value-
added rule 
 - Centrifuges, including 
centrifugal dryers:   
8421.11 --   Cream separators CTSH  
8421.12 --   Clothes-dryers CTSH  
8421.19 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for liquids:   
8421.21 --   For filtering or purifying 
water CTSH  
8421.22 --   For filtering or purifying 
beverages other than water CTSH  
8421.23 --   Oil or petrol-filters for 
internal combustion engines CTSH  
8421.29 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for gases:   
8421.31 --   Intake air filters for internal 
combustion engines CTSH  
8421.39 --   Other CTSH  
 - Parts:   RD/RO/1 
Page 128  
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
8421.91 --   Of centrifuges, including 
centrifugal dryers CTH  
8421.99 --   Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.21 Centrifuges, including 
centrifugal dryers;  filtering or purifying machinery and 
apparatus, for liquids or gases. As specified for 
subheadings CTH;  or 35% value-
added rule 
 - Centrifuges, including 
centrifugal dryers:   
8421.11 --   Cream separators CTSH  
8421.12 --   Clothes-dryers CTSH  
8421.19 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for 
liquids:   
8421.21 --   For filtering or purifying 
water CTSH  
8421.22 --   For filtering or purifying 
beverages other than water CTSH  
8421.23 --   Oil or petrol-filters for 
internal combustion engines CTSH  
8421.29 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for 
gases:   
8421.31 --   Intake air filters for internal 
combustion engines CTSH  
8421.39 --   Other CTSH  
 - Parts:   
8421.91 --   Of centrifuges, including 
centrifugal dryers CTH  
8421.99 --   Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.21 Centrifuges, including 
centrifugal dryers;  filtering or 
purifying machinery and apparatus, for liquids or gases. As specified for 
subheadings CTH;  or 35% value-
added rule 
 - Centrifuges, including 
centrifugal dryers:   
8421.11 --   Cream separators CTSH  
8421.12 --   Clothes-dryers CTSH  
8421.19 --   Other CTSH, except from split 
subheadings 
ex8486.10(b), 
ex8486.20(b) or ex8486.30(a)  
 - Filtering or purifying    RD/RO/1 
 Page 129 
 
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
machinery and apparatus for 
liquids: 
8421.21 --   For filtering or purifying 
water CTSH  
8421.22 --   For filtering or purifying 
beverages other than water CTSH  
8421.23 --   Oil or petrol-filters for 
internal combustion engines CTSH  
8421.29 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for 
gases:   
8421.31 --   Intake air filters for internal 
combustion engines CTSH  
8421.39 --   Other CTSH  
 - Parts:   
8421.91 --   Of centrifuges, including 
centrifugal dryers CTH, except from split 
subheading 
ex8486.90(b)   
8421.99 --   Other CTH  
 
(c) Comments by the Secretariat 
 See Comments of heading 84.19. 
 79. Heading 84.24 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.24 Mechanical appliances 
(whether or not hand-
operated) for projecting, 
dispersing or spraying liquids or powders; fire 
extinguishers, whether 
or not charged; spray 
guns and similar 
appliances; steam or sand blasting machines 
and similar jet 
projecting machines. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of semiconductor boules or 
wafers, semiconductor 
devices, electronic integrated circuits or flat 
panel displays; machines 
and apparatus specified in Note 9 (C) to this 
Chapter; parts and 
accessories. New heading 8486 
has been created 
for machines for 
the manufacture of semiconductors 
and flat screen 
systems. 
8424.10 - Fire extinguishers, 
whether or not charged 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8424.20 - Spray guns and similar 
appliances 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
8424.30 - Steam or sand blasting 
machines and similar jet 8486.30 - Machines and apparatus 
for the manufacture of  RD/RO/1 
Page 130  
 
  HS2002 Description HS 2007 Description Reason for 
change 
projecting machines flat panel displays 
 - Other appliances : 8486.40 - Machines and apparatus 
specified in Note 9 (C) to this Chapter  
842481 -- Agricultural or 
horticultural 8486.90 - Parts and accessories  
8424.89 -- Other    
8424.90 - Parts    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.24 Mechanical appliances (whether 
or not hand-operated) for 
projecting, dispersing or 
spraying liquids or powders;  fire extinguishers, whether or not 
charged;  spray guns and similar 
appliances;  steam or sand blasting machines and similar jet 
projecting machines. As specified for 
subheadings CTH;  or 35% value-
added rule 
8424.10 - Fire extinguishers, whether or 
not charged CTSH  
8424.20 - Spray guns and similar 
appliances CTSH  
8424.30 - Steam or sand blasting 
machines and similar jet projecting machines CTSH  
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  
8424.89 --   Other CTSH  
8424.90 - Parts CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.24 Mechanical appliances 
(whether or not hand-operated) 
for projecting, dispersing or spraying liquids or powders;  
fire extinguishers, whether or 
not charged;  spray guns and similar appliances;  steam or 
sand blasting machines and 
similar jet projecting machines. As specified for 
subheadings CTH except from 
85.01;or change from 
8424.30(a);  or 35% value-added rule 
8424.10 - Fire extinguishers, whether or 
not charged CTSH  
8424.20 - Spray guns and similar 
appliances CTSH  
8424.30 - Steam or sand blasting 
machines and similar jet projecting machines As specified for split 
subheading  
8424.30(a) Electro-mech anical tools for CTSHS, except from   RD/RO/1 
 Page 131 
 
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
working in the hand, with self-
contained electric motor subheading 8467.29, split 
subheadings ex8414.80(a), 
ex8419.39(a), ex8419.89(a), ex8422.30(a) 
or ex8422.40(a) 
8424.30(b) Other CTSHS  
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  
8424.89 --   Other CTSH  
8424.90 - Parts As specified for split 
subheading  
8424.90(a) Of electro-mechanical tools for 
working in the hand, with self-contained electric motor CTH, except from split 
subheadings 
ex8414.90(a),ex8419.90(a), ex8422.90(a), ex8467.91(a) 
or ex8467.99(a)   
8424.90(b) Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.24 Mechanical appliances 
(whether or not hand-operated) for projecting, dispersing or 
spraying liquids or powders;  
fire extinguishers, whether or not charged;  spray guns and 
similar appliances;  steam or 
sand blasting machines and similar jet projecting machines. As specified for 
subheadings CTH except from 
85.01;or change from 
8424.30(a);  or 35% 
value-added rule 
8424.10 - Fire extinguishers, whether or 
not charged CTSH  
8424.20 - Spray guns and similar 
appliances CTSH  
8424.30 - Steam or sand blasting 
machines and similar jet 
projecting machines As specified for split 
subheading  
8424.30(a) Electro-mechanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, split 
subheading ex8414.80(a), 
ex8419.39(a), ex8419.89(a), ex8422.30(a) 
or ex8422.40(a)  
8424.30(b) Other CTSHS  
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  
8424.89 --   Other CTSH, except from split 
subheadings ex8486.20(c) or ex8486.30(b)  
8424.90 - Parts As specified for split 
subheading  
8424.90(a) Of electro-mechanical tools for 
working in the hand, with self-
contained electric motor CTH, except from split 
subheadings ex8419.90(a), ex8422.90(a), 
ex8467.91(a),   RD/RO/1 
Page 132  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
ex8467.99(a) or 
ex8486.90(c) 
8424.90(b) Other CTH  
 
(c) Comments by the Secretariat 
 See comments of heading 84.19. 
 80. Heading 84.25 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.25 Pulley tackle and hoists 
other than skip hoists; 
winches and capstans; 
jacks. 84.25 Pulley tackle and hoists 
other than skip hoists; 
winches and capstans; 
jacks. Deletion of 
subheading 
8425.20 because 
of the low volume of trade. 
 - Pulley tackle 
and hoists other than 
skip hoists or hoists of a kind used for raising 
vehicles :  - Pulley tackle and hoists 
other than skip hoists or hoists of a kind used for 
raising vehicles :  
8425.11 -- Powered by electric 
motor 8425.11 -- Powered by electric 
motor  
8425.19 -- Other 8425.19 -- Other  
8425.20 - Pit-head winding gear; 
winches specially 
designed for use underground - (deleted)  
 - Other winches; 
capstans :  - Other winches; 
capstans :  
8425.31 -- Powered by electric 
motor 8425.31 -- Powered by electric 
motor  
8425.39 -- Other 8425.39 -- Other  
 - Jacks; hoists of a kind 
used for raising vehicles 
:  - Jacks; hoists of a kind 
used for raising vehicles 
:  
8425.41 -- Built-in jacking 
systems of a type used in garages 8425.41 -- Built-in jacking 
systems of a type used in garages  
8425.42 -- Other jacks and 
hoists, hydraulic 8425.42 -- Other jacks and hoists, 
hydraulic  
8425.49 -- Other 8425.49 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.25 Pulley tackle and hoists other 
than skip hoists; winches and 
capstans; jacks. CTH CTH, except from 
heading 84.31; or 35% 
value-added rule. 
  RD/RO/1 
 Page 133 
 
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.25 Pulley tackle and hoists other 
than skip hoists; winches and 
capstans; jacks. CTH CTH, except from 
heading 84.31; or 35% 
value-added rule. 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.25 Pulley tackle and hoists other 
than skip hoists; winches and 
capstans; jacks. CTH CTH, except from 
heading 84.31; or 35% 
value-added rule. 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS1996 to HS2002.  In HS2007, 
the amendment to the nomenclature occurs at subheading level and does not alter the scope of the rule, which is set out at split heading level.  Therefore, no modification is needed; the rule 
can be transposed directly. 
 
81. Heading 84.28 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.28 Other lifting, handling, 
loading or unloading 
machinery (for example, lifts, escalators, 
conveyors, teleferics). 84.28 Other lifting, handling, 
loading or unloading 
machinery (for example, lifts, escalators, 
conveyors, teleferics). Deletion of 
subheading 
8428.50 because of the low volume 
of trade. 
8428.10 - Lifts and skip hoists 8428.10 - Lifts and skip hoists  
8428.20 - Pneumatic elevators 
and conveyors 8428.20 - Pneumatic elevators 
and conveyors  
 - Other continuous-
action elevators and 
conveyors, for goods or materials :  - Other continuous-
action elevators and 
conveyors, for goods or materials :  
8428.31 -- Specially designed for 
underground use 8428.31 -- Specially designed for 
underground use  
8428.32 -- Other, bucket type 8428.32 -- Other, bucket type  
8428.33 -- Other, belt type 8428.33 -- Other, belt type  
8428.39 -- Other 8428.39 -- Other  
8428.40 - Escalators and moving 
walkways 8428.40 - Escalators and moving 
walkways  
8428.50 - Mine wagon pushers, 
locomotive or wagon 
traversers, wagon 
tippers and similar railway wagon handling 
equipment - (deleted)  
8428.60 - Teleferics, chair-lifts, 
ski-draglines; traction 
mechanisms for 
funiculars 8428.60 - Teleferics, chair-lifts, 
ski-draglines; traction 
mechanisms for 
funiculars  RD/RO/1 
Page 134  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8428.90 - Other machinery 8428.90 - Other machinery  
  84.86 Machines and apparatus 
of a kind used solely or principally for the 
manufacture of 
semiconductor boules or 
wafers, semiconductor 
devices, electronic integrated circuits or flat 
panel displays; machines 
and apparatus specified in Note 9 (C) to this 
Chapter; parts and 
accessories. New heading 8486 
has been created 
for machines for 
the manufacture of semiconductors 
and flat screen 
systems. 
  8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
  8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits  
  8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
  8486.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.28 Other lifting, handling, loading 
or unloading machinery (for example, lifts, escalators, 
conveyors, teleferics). CTH CTH, except from 
heading 84.31; or 35% 
value-added rule 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.28 Other lifting, handling, loading 
or unloading machinery (for example, lifts, escalators, 
conveyors, teleferics). CTH CTH, except from 
heading 84.31; or 35% value-added rule 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.28 Other lifting, handling, loading 
or unloading machinery (for example, lifts, escalators, 
conveyors, teleferics). CTH, except from split 
subheading ex8486.40(a) or 
ex8486.40(b) CTH, except from 
heading 84.31; or 35% value-added rule  RD/RO/1 
 Page 135 
 
 
  (c) Comments by the Secretariat 
 See comments of heading 84.19. 
 
82. Heading 84.31 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.31 Parts suitable for use 
solely or principally 
with the machinery of headings 84.25 to 84.30. 84.86 Machines and apparatus 
of a kind used solely or principally for the 
manufacture of 
semiconductor boules or wafers, semiconductor 
devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and 
accessories. New heading 8486 
has been created for machines for 
the manufacture of 
semiconductors and flat screen 
systems. 
8431.10 - Of machinery of 
heading 84.25 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8431.20 - Of machinery of 
heading 84.27 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits  
 - Of machinery of 
heading 84.28 : 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8431.31 -- Of lifts, skip hoists or 
escalators 8486.40 - Machines and apparatus 
specified in Note 9 (C) to this Chapter  
8431.39 -- Other 8486.90 - Parts and accessories  
 - Of machinery of 
heading 84.26, 84.29 or 
84.30 :    
8431.41 -- Buckets, shovels, 
grabs and grips    
8431.42 -- Bulldozer or 
angledozer blades    
8431.43 -- Parts for boring or 
sinking machinery of 
subheading 8430.41 or 
8430.49    
8431.49 -- Other    
 RD/RO/1 
Page 136  
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.31 Parts suitable for use solely or 
principally with the machinery of headings 84.25 to 84.30. CTH CTH 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.31 Parts suitable for use solely or 
principally with the machinery 
of headings 84.25 to 84.30. CTH CTH 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.31 Parts suitable for use solely or 
principally with the machinery 
of headings 84.25 to 84.30. CTH, except from split 
subheading 
ex8486.90(d) CTH 
 
(c) Comments by the Secretariat 
 See comments of heading 84.19. 
 
83. Heading 84.42 
(a) HS Change  
HS2002 Description HS 2007 Description Reason for 
change 
84.42 Machinery, apparatus 
and equipment (other than the machine-tools 
of headings 84.56 to 
84.65), for type-founding or type-setting, 
for preparing or making 
printing blocks, plates, cylinders or other 
printing components; 
printing type, blocks, 
plates, cylinders and 
other printing components; blocks, 
plates, cylinders and 
lithographic stones, prepared for printing 
purposes (for example, 
planed, grained or polished). 84.42 Machinery, apparatus 
and equipment (other 
than the machine-tools of headings 84.56 to 84.65) 
for preparing or making 
plates, cylinders or other printing components; 
plates, cylinders and 
other printing 
components; plates, 
cylinders and lithographic stones, 
prepared for printing 
purposes (for example, planed, grained or 
polished). Deletion of 
subheading 
8442.10 and 
8442.20 because  
8442.10 - Phototype-setting and 
composing machines - (deleted)   
8442.20 - Machinery, apparatus 
and equipment for type-- (deleted)    RD/RO/1 
 Page 137 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
setting or composing by 
other processes, with or without founding device 
8442.30 - Other machinery, 
apparatus and 
equipment 8442.30 - Machinery, apparatus 
and equipment  
8442.40 - Parts of the foregoing 
machinery, apparatus or 
equipment 8442.40 - Parts of the foregoing 
machinery, apparatus or 
equipment  
8442.50 - Printing type, blocks, 
plates, cylinders and 
other printing 
components; blocks, plates, cylinders and 
lithographic stones, 
prepared for printing purposes (for example, 
planed, grained or 
polished) 8442.50 - Plates, cylinders and 
other printing 
components; plates, 
cylinders and lithographic stones, 
prepared for printing 
purposes (for example, 
planed, grained or 
polished)  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.42 Machinery, apparatus and 
equipment (other than the 
machine-tools of headings 84.56 
to 84.65), for type-founding or 
type-setting, for preparing or 
making printing blocks, plates, cylinders or other printing 
components; printing type, 
blocks, plates, cylinders and other printing components; 
blocks, plates, cylinders and 
lithographic stones, prepared for printing purposes (for example, 
planed, grained or polished). As specified for 
subheading CTH; or 35% value-
added rule 
8442.10 - Phototype-setting and 
composing machines CTSH  
8442.20 - Machinery, apparatus and 
equipment for type-setting or 
composing by other processes, 
with or without founding device CTSH  
8442.30 - Other machinery, apparatus 
and equipment CTSH  
8442.40 - Parts of the foregoing 
machinery, apparatus or equipment CTH  RD/RO/1 
Page 138  
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
8442.50 - Printing type, blocks, plates, 
cylinders and other printing 
components; blocks, plates, cylinders and lithographic 
stones, prepared for printing 
purposes (for example, planed, 
grained or polished) CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.42 Machinery, apparatus and 
equipment (other than the 
machine-tools of headings 84.56 to 84.65), for type-founding or 
type-setting, for preparing or 
making printing blocks, plates, 
cylinders or other printing 
components; printing type, blocks, plates, cylinders and 
other printing components; 
blocks, plates, cylinders and lithographic stones, prepared for 
printing purposes (for example, 
planed, grained or polished). As specified for 
subheading CTH; or 35% value-
added rule 
8442.10 - Phototype-setting and 
composing machines CTSH  
8442.20 - Machinery, apparatus and 
equipment for type-setting or 
composing by other processes, with or without founding device CTSH  
8442.30 - Other machinery, apparatus 
and equipment CTSH  
8442.40 - Parts of the foregoing 
machinery, apparatus or equipment CTH  
8442.50 - Printing type, blocks, plates, 
cylinders and other printing components; blocks, plates, 
cylinders and lithographic 
stones, prepared for printing purposes (for example, planed, 
grained or polished) CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.42 Machinery, apparatus and 
equipment (other than the machine-tools of headings 84.56 
to 84.65), for type-founding or 
type-setting, for preparing or making printing blocks, plates, 
cylinders or other printing 
components; printing type, As specified for 
subheading CTH; or 35% value-
added rule  RD/RO/1 
 Page 139 
 
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
blocks, plates, cylinders and 
other printing components; 
blocks, plates, cylinders and lithographic stones, prepared for 
printing purposes (for example, 
planed, grained or polished). 
8442.30 - Machinery, apparatus and 
equipment As specified for split 
subheadings  
ex8442.30(a) -- Phototype-setting and 
composing machines CTSHS  
ex8442.30(b) -- Machinery, apparatus and 
equipment for type-setting or 
composing by other processes, 
with or without founding device CTSHS  
ex8442.30(c) --Other CTSHS  
8442.40 - Parts of the foregoing 
machinery, apparatus or 
equipment CTH  
8442.50 - Printing type, blocks, plates, 
cylinders and other printing components; blocks, plates, 
cylinders and lithographic 
stones, prepared for printing purposes (for example, planed, 
grained or polished) CTH  
 
84. Heading 84.43 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.43 Printing machinery used 
for printing by means of the printing type, 
blocks, plates, cylinders 
and other printing components of heading 
84.42; ink-jet printing 
machines, other than those of heading 84.71; 
machines for uses 
ancillary to printing. 84.43 Printing machinery used 
for printing by means of plates, cylinders and 
other printing 
components of heading 84.42; other 
printers, copying 
machines and facsimile machines, whether or not 
combined; parts and 
accessories thereof. Amendments 
made due to 
technological progress in the 
high technology 
sector, notably 
concerning the 
classification of apparatus with 
multiple 
reproduction functions. 
 - Offset printing 
machinery :  - Printing machinery 
used for printing by 
means of plates, cylinders and other 
printing components of 
heading 84.42 :  
8443.11 -- Reel fed 8443.11 -- Offset printing 
machinery, reel-fed  
8443.12 -- Sheet fed, office type 
(sheet size not 
exceeding 22 x 36 cm) 8443.12 -- Offset printing 
machinery, sheet-fed, 
office type (using sheets  RD/RO/1 
Page 140  
 
  HS2002 Description HS 2007 Description Reason for 
change 
with one side not 
exceeding 22 cm and the other side not exceeding 
36 cm in the unfolded 
state) 
  8443.13 -- Other offset printing 
machinery  
  8443.14 -- Letterpress printing 
machinery, reel fed, excluding flexographic 
printing  
  8443.15 -- Letterpress printing 
machinery, other than reel fed, excluding 
flexographic printing  
  8443.16 -- Flexographic printing 
machinery  
  8443.17 -- Gravure printing 
machinery  
8443.19 -- Other 8443.19 -- Other  
 - Letterpress printing 
machinery, excluding 
flexographic printing: - (deleted)   
8443.21 -- Reel fed - (deleted)  
8443.29 -- Other - (deleted)  
8443.30 - Flexographic printing 
machinery  - Other printers, copying 
machines and facsimile 
machines, whether or not combined :  
  8443.31 -- Machines which 
perform two or more of 
the functions of printing, copying or facsimile 
transmission, capable of 
connecting to an automatic data 
processing machine or to 
a network  
  8443.32 -- Other, capable of 
connecting to an 
automatic data 
processing machine or to a network  
  8443.39 -- Other  
8443.40 - Gravure printing 
machinery - (deleted)   
 - Other printing 
machinery :  (deleted)   
8443.51 -- Ink-jet printing 
machines - (deleted)   
8443.59 -- Other - (deleted)  
8443.60 - Machines for uses 
ancillary to printing - (deleted)   
8443.90 - Parts  - Parts and accessories :  
  8443.91 -- Parts and accessories   RD/RO/1 
 Page 141 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
of printing machinery 
used for printing by means of plates, 
cylinders and other 
printing components of 
heading 84.42 
  8443.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.43 Printing machinery used for 
printing by means of the printing type, blocks, plates, cylinders 
and other printing components of 
heading 84.42; ink-jet printing machines, other than those of 
heading 84.71; machines for 
uses ancillary to printing. As specified for 
subheadings CTH; or 35% value-
added rule 
 - Offset printing machinery :   
8443.11 -- Reel fed CTSH  
8443.12 -- Sheet fed, office type (sheet 
size not exceeding 22 x 36 cm) CTSH  
8443.19 -- Other CTSH  
 - Letterpress printing machinery, 
excluding flexographic printing:   
8443.21 -- Reel fed CTSH  
8443.29 -- Other CTSH  
8443.30 - Flexographic printing 
machinery CTSH  
8443.40 - Gravure printing machinery CTSH  
 - Other printing machinery :   
8443.51 -- Ink-jet printing machines CTSH  
8443.59 -- Other CTSH  
8443.60 - Machines for uses ancillary to 
printing CTSH  
8443.90 - Parts CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.43 Printing machinery used for 
printing by means of the printing type, blocks, plates, cylinders 
and other printing components of 
heading 84.42; ink-jet printing machines, other than those of 
heading 84.71; machines for 
uses ancillary to printing. As specified for 
subheadings CTH; or 35% value-
added rule 
 - Offset printing machinery :   
8443.11 -- Reel fed CTSH  
8443.12 -- Sheet fed, office type (sheet 
size not exceeding 22 x 36 cm) CTSH  RD/RO/1 
Page 142  
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
8443.19 -- Other CTSH  
 - Letterpress printing machinery, 
excluding flexographic printing:   
8443.21 -- Reel fed CTSH  
8443.29 -- Other CTSH  
8443.30 - Flexographic printing 
machinery CTSH  
8443.40 - Gravure printing machinery CTSH  
 - Other printing machinery :   
8443.51 -- Ink-jet printing machines CTSH  
8443.59 -- Other CTSH  
8443.60 - Machines for uses ancillary to 
printing CTSH  
8443.90 - Parts CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.43 Printing machinery used for 
printing by means of the printing type, blocks, plates, cylinders 
and other printing components of 
heading 84.42; ink-jet printing machines, other than those of 
heading 84.71; machines for 
uses ancillary to printing. As specified for 
subheadings CTH; or 35% value-
added rule 
 - Printing machinery used for 
printing by means of plates, 
cylinders and other printing 
components of heading 84.42 :   
8443.11 -- Reel fed CTSH  
8443.12 -- Sheet fed, office type (sheet 
size not exceeding 22 x 36 cm) CTSH  
8443.13 -- Other offset printing 
machinery CTSH  
8443.14 -- Letterpress printing 
machinery, reel fed, excluding 
flexographic printing CTSH  
8443.15 -- Letterpress printing 
machinery, other than reel fed, excluding flexographic printing CTSH  
8443.16 -- Flexographic printing 
machinery CTSH  
8443.17 -- Gravure printing machinery   
8443.19 -- Other CTSH  
 - Other printers, copying 
machines and facsimile machines, whether or not 
combined :    RD/RO/1 
 Page 143 
 
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8443.31 -- Machines which perform two 
or more of the functions of 
printing, copying or facsimile transmission, capable of 
connecting to an automatic data 
processing machine or to a 
network CTSH, except from 
subheading 8471.60  
8443.32 -- Other, capable of connecting 
to an automatic data processing machine or to a network CTSH, except from 
subheading 8441.60  
8443.39 -- Other CTSH, except from split 
heading ex84.72(a)  
 - Parts and accessories : As specified for 
subheadings  
8443.91 -- Parts and accessories of 
printing machinery used for 
printing by means of plates, 
cylinders and other printing components of heading 84.42 CTSH  
8443.99 -- Other CTSH, except from split 
headings ex8473(a), 
84.73(b), 84.73(c) or subheading 8517.70  
 
(c) Comments by the Secretariat 
 See comments for heading 84.19. 
 
85. Heading 84.48 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.48 Auxiliary machinery for 
use with machines of heading 84.44, 84.45, 
84.46 or 84.47 (for 
example, dobbies, Jacquards, automatic 
stop motions, shuttle 
changing mechanisms); parts and accessories 
suitable for use solely or 
principally with the machines of this 
heading or of heading 
84.44, 84.45, 84.46 or 
84.47 (for example, 
spindles and spindle flyers, card clothing, 
combs, extruding 
nipples, shuttles, healds and heald-frames, 
hosiery needles). 84.48 Auxiliary machinery for 
use with machines of heading 84.44, 84.45, 
84.46 or 84.47 (for 
example, dobbies, Jacquards, automatic 
stop motions, shuttle 
changing mechanisms); parts and accessories 
suitable for use solely or 
principally with the machines of this heading 
or of heading 84.44, 
84.45, 84.46 or 84.47 
(for example, spindles 
and spindle flyers, card clothing, combs, 
extruding nipples, 
shuttles, healds and heald-frames, hosiery 
needles). Deletion of 
subheading 
8448.41 because of the low volume 
of trade, RD/RO/1 
Page 144  
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Parts and accessories 
of weaving machines (looms) or of their 
auxiliary machinery :  - Parts and accessories of 
weaving machines (looms) or of their 
auxiliary machinery :  
8448.41 -- Shuttles - (deleted)  
8448.42 -- Reeds for looms, 
healds and heald-frames 8448.42 -- Reeds for looms, 
healds and heald-frames  
8448.49 -- Other 8448.49 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.48 Auxiliary machinery for use with 
machines of heading 84.44, 
84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, 
automatic stop motions, shuttle 
changing mechanisms); parts and accessories suitable for use 
solely or principally with the 
machines of this heading or of heading 84.44, 84.45, 84.46 or 
84.47 (for example, spindles and 
spindle flyers, card clothing, combs, extruding nipples, 
shuttles, healds and heald-
frames, hosiery needles). As specified for 
subheadings CTH; or 35% value-
added rule 
 - Parts and accessories of 
weaving machines (looms) or of 
their auxiliary machinery :   
8448.41 -- Shuttles CTH  
8448.42 -- Reeds for looms, healds and 
heald-frames CTH  
8448.49 -- Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.48 Auxiliary machinery for use with 
machines of heading 84.44, 
84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, 
automatic stop motions, shuttle 
changing mechanisms); parts and accessories suitable for use 
solely or principally with the 
machines of this heading or of heading 84.44, 84.45, 84.46 or 
84.47 (for example, spindles and 
spindle flyers, card clothing, combs, extruding nipples, 
shuttles, healds and heald-
frames, hosiery needles). As specified for 
subheadings CTH; or 35% value-
added rule 
 - Parts and accessories of    RD/RO/1 
 Page 145 
 
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
weaving machines (looms) or of 
their auxiliary machinery : 
8448.41 -- Shuttles CTH  
8448.42 -- Reeds for looms, healds and 
heald-frames CTH  
8448.49 -- Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.48 Auxiliary machinery for use with 
machines of heading 84.44, 
84.45, 84.46 or 84.47 (for 
example, dobbies, Jacquards, automatic stop motions, shuttle 
changing mechanisms); parts 
and accessories suitable for use 
solely or principally with the 
machines of this heading or of heading 84.44, 84.45, 84.46 or 
84.47 (for example, spindles and 
spindle flyers, card clothing, combs, extruding nipples, 
shuttles, healds and heald-
frames, hosiery needles). As specified for 
subheadings CTH; or 35% value-
added rule 
 - Parts and accessories of 
weaving machines (looms) or of 
their auxiliary machinery :   
8448.41  CTH  
8448.42 -- Reeds for looms, healds and 
heald-frames CTH  
8448.49 -- Other As specified for split 
subheadings   
ex8448.49(a) --- Shuttles CTSH  
ex8448.49(b) --- Other CTSH  
 
86. Heading 84.56 
(a) HS Change 
HS2002 Description HS 2007 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. Expansion of the 
scope of heading 
84.56 to other 
methods of removing material, 
in particular the 
cutting by water 
jet and 
subheadings 8456.91 and 
8456.99 have been 
transferred to RD/RO/1 
Page 146  
 
  HS2002 Description HS 2007 Description Reason for 
change 
subheadings 
8486.20 and 8456.90, 
respectively. 
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  
 - Other : 8456.90 - Other  
8456.91 -- For dry-etching 
patterns on 
semiconductor materials    
8456.99 -- Other    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
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 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
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 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
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(c), ex8486.20(d), 
ex8486.30(c), 
ex8486.30(d),  
ex8486.30(e) or 
ex8486.30(f) CTH, except from 
heading 84.66; or 35% 
value-added rule 
  RD/RO/1 
 Page 147 
 
 
  (c) Comments by the Secretariat 
 See comments for heading 84.19. 
 
87. Heading 84.62 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.62 Machine-tools 
(including presses) for working metal by 
forging, hammering or 
die-stamping; machine-tools (including presses) 
for working metal by 
bending, folding, straightening, flattening, 
shearing, punching or 
notching; presses for 
working metal or metal 
carbides, not specified above. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of semiconductor boules or 
wafers, semiconductor 
devices, electronic integrated circuits or flat 
panel displays; machines 
and apparatus specified in Note 9 (C) to this 
Chapter; parts and 
accessories. New heading 
84.86 has been created for 
machines for the 
manufacture of semiconductors 
and flat screen 
systems. 
 - Bending, folding, 
straightening or 
flattening machines (including presses) : 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8462.21 -- Numerically 
controlled 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or of electronic integrated 
circuits  
8462.29 -- Other 8486.30 - Machines and apparatus 
for the manufacture of flat panel displays  
  8486.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.62 Machine-tools (including 
presses) for working metal by 
forging, hammering or die-stamping; machine-tools 
(including presses) for working 
metal by bending, folding, straightening, flattening, 
shearing, punching or notching; 
presses for working metal or metal carbides, not specified 
above. As specified for 
subheading CTH, except from 
heading 84.66; or 35% 
value added-rule. RD/RO/1 
Page 148  
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
8462.10 - Forging or die-stamping 
machines (including presses) and 
hammers CTH  
 - Bending, folding, straightening 
or flattening machines (including 
presses) :   
8462.21 -- Numerically controlled CTSH  
8462.29 -- Other CTH  
 - Shearing machines (including 
presses), other than combined 
punching and shearing 
machines:   
8462.31 -- Numerically controlled CTSH  
8462.39 -- Other CTH  
 - Punching or notching machines 
(including presses), including 
combined punching and shearing 
machines:   
8462.41 -- Numerically controlled CTSH  
8462.49 -- Other CTH  
 - Other:   
8462.91 -- Hydraulic presses CTH  
8462.99 -- Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.62 Machine-tools (including 
presses) for working metal by 
forging, hammering or die-
stamping; machine-tools (including presses) for working 
metal by bending, folding, 
straightening, flattening, shearing, punching or notching; 
presses for working metal or 
metal carbides, not specified 
above. As specified for 
subheading CTH, except from 
heading 84.66; or 35% 
value added-rule. 
8462.10 - Forging or die-stamping 
machines (including presses) and hammers CTH  
 - Bending, folding, straightening 
or flattening machines (including 
presses) :   
8462.21 -- Numerically controlled CTSH  
8462.29 -- Other CTH  
 - Shearing machines (including 
presses), other than combined 
punching and shearing 
machines:   
8462.31 -- Numerically controlled CTSH  
8462.39 -- Other CTH  
 - Punching or notching machines 
(including presses), including    RD/RO/1 
 Page 149 
 
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
combined punching and shearing 
machines: 
8462.41 -- Numerically controlled CTSH  
8462.49 -- Other CTH  
 - Other:   
8462.91 -- Hydraulic presses CTH  
8462.99 -- Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.62 Machine-tools (including 
presses) for working metal by forging, hammering or die-
stamping; machine-tools 
(including presses) for working 
metal by bending, folding, 
straightening, flattening, shearing, punching or notching; 
presses for working metal or 
metal carbides, not specified above. As specified for 
subheading CTH, except from 
heading 84.66; or 35% 
value added-rule. 
8462.10 - Forging or die-stamping 
machines (including presses) and 
hammers CTH  
 - Bending, folding, straightening 
or flattening machines (including 
presses) :   
8462.21 -- Numerically controlled CTSH, except from split 
subheading ex8486.20(f)   
8462.29 -- Other CTH, except from split 
subheading 
ex8486.20(g)  
 - Shearing machines (including 
presses), other than combined 
punching and shearing 
machines:   
8462.31 -- Numerically controlled CTSH  
8462.39 -- Other CTH  
 - Punching or notching machines 
(including presses), including 
combined punching and shearing machines:   
8462.41 -- Numerically controlled CTSH  
8462.49 -- Other CTH  
 - Other:   
8462.91 -- Hydraulic presses CTH  
8462.99 -- Other CTH  
 RD/RO/1 
Page 150  
 
  (c) Comments by the Secretariat 
 See comments for heading 84.19. 
 
88. Heading 84.64 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.64 Machine-tools for 
working stone, 
ceramics, concrete, 
asbestos-cement or like mineral materials or for 
cold working glass. 84.86 Machines and apparatus 
of a kind used solely or principally for the 
manufacture of 
semiconductor boules or wafers, semiconductor 
devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and 
accessories. New heading 
84.86 has been created for 
machines for the 
manufacture of semiconductors 
and flat screen 
systems. 
8464.10 - Sawing machines 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8464.20 - Grinding or polishing 
machines 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits  
8464.90 - Other 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
  8486.40 - Machines and apparatus 
specified in Note 9 (C) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.64 Machine-tools for working 
stone, ceramics, concrete, 
asbestos-cement or like mineral 
materials or for cold working 
glass. CTH CTH, except from 
heading 84.66; or 35% 
value-added rule 
  RD/RO/1 
 Page 151 
 
 
   
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.64 Machine-tools for working 
stone, ceramics, concrete, 
asbestos-cement or like mineral 
materials or for cold working 
glass. CTH CTH, except from 
heading 84.66; or 35% 
value-added rule 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.64 Machine-tools for working 
stone, ceramics, concrete, 
asbestos-cement or like mineral 
materials or for cold working 
glass. CTH, except from split 
subheadings 
ex8486.10(e), 
ex8486.10(f), 
ex8486.10(g), 
ex8486.20(h), 
ex8486.20(i), 
ex8486.30(g), 
ex8486.30(h) or 
ex8486.30(i) CTH, except from 
heading 84.66; or 35% 
value-added rule 
 
(c) Comments by the Secretariat 
 See comments for heading 84.19. 
 
89. Heading 84.65 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.65 Machine-tools 
(including machines for 
nailing, stapling, glueing 
or otherwise assembling) for working 
wood, cork, bone, hard 
rubber, hard plastics or 
similar hard materials. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and accessories. New heading 
84.86 has been 
created for 
machines for the manufacture of 
semiconductors 
and flat screen 
systems. 
8465.10 - Machines which can 
carry out different types 
of machining operations without tool change 
between such operations 8486.10 - Machines and apparatus 
for the manufacture of boules or wafers  
 - Other : 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  RD/RO/1 
Page 152  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8465.91 -- Sawing machines 8486.30 - Machines and apparatus 
for the manufacture of flat panel displays  
8465.92 -- Planing, milling or 
moulding (by cutting) 
machines 8486.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
8465.93 -- Grinding, sanding or 
polishing machines 8486.90 - Parts and accessories  
8465.94 -- Bending or 
assembling machines    
8465.95 -- Drilling or morticing 
machines    
8465.96 -- Splitting, slicing or 
paring machines    
8465.99 -- Other    
 
(b) Technical Rectification  
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.65 Machine-tools (including 
machines for nailing, stapling, glueing or otherwise assembling) 
for working wood, cork, bone, 
hard rubber, hard plastics or similar hard materials. As specified for 
subheadings CTH, except from 
heading 84.66; or 35% 
value-added rule 
    
8465.10 - Machines which can carry out 
different types of machining operations without tool change 
between such operations CTSH  
 - Other :   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding 
(by cutting) machines CTH  
8465.93 -- Grinding, sanding or polishing 
machines CTH  
8465.94 -- Bending or assembling 
machines CTH  
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring 
machines CTH  
8465.99 -- Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.65 Machine-tools (including 
machines for nailing, stapling, 
glueing or otherwise assembling) 
for working wood, cork, bone, hard rubber, hard plastics or 
similar hard materials. As specified for 
subheadings CTH, except from 
heading 84.66; or 35% value-added rule 
     RD/RO/1 
 Page 153 
 
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
8465.10 - Machines which can carry out 
different types of machining 
operations without tool change between such operations CTSH  
 - Other :   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding 
(by cutting) machines CTH  
8465.93 -- Grinding, sanding or polishing 
machines CTH  
8465.94 -- Bending or assembling 
machines CTH  
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring 
machines CTH  
8465.99 -- Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.65 Machine-tools (including 
machines for nailing, stapling, 
glueing or otherwise assembling) 
for working wood, cork, bone, hard rubber, hard plastics or 
similar hard materials. As specified for 
subheadings CTH, except from 
heading 84.66; or 35% 
value-added rule 
    
8465.10 - Machines which can carry out 
different types of machining operations without tool change 
between such operations CTSH  
 - Other :   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding 
(by cutting) machines CTH  
8465.93 -- Grinding, sanding or polishing 
machines CTH  
8465.94 -- Bending or assembling 
machines CTH  
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring 
machines CTH  
8465.99 -- Other CTH, except from split 
subheading ex8486.20(j) 
or ex8486.40(d)  
 
(c) Comments by the Secretariat 
 See comments for heading 84.19. RD/RO/1 
Page 154  
 
  90. Heading 84.66 
(a) HS Change 
HS2002 Description HS 2007 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. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and 
accessories. New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat screen 
systems. 
8466.10 - Tool holders and self-
opening dieheads 8486.10 - Machines and apparatus 
for the manufacture of boules or wafers  
8466.20 - Work holders 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or of electronic integrated 
circuits  
8466.30 - Dividing heads and 
other special 
attachments for 
machine-tools 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
 - Other : 8486.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
8466.91 -- For machines of 
heading 84.64 8486.90 - Parts and accessories  
8466.92 -- For machines of 
heading 84.65    
8466.93 -- For machines of 
headings 84.56 to 84.61    
8466.94 -- For machines of 
heading 84.62 or 84.63    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.66 Parts and accessories suitable for 
use solely or principally with the 
machines of head ings 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  RD/RO/1 
 Page 155 
 
 
   
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.66 Parts and accessories suitable for 
use solely or principally with the machines of head ings 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 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.66 Parts and accessories suitable for 
use solely or principally with the 
machines of head ings 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 
 
(c) Comments by the Secretariat 
 See comments for heading 84.19. 
 
91. Heading 84.69 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.69 Typewriters other than 
printers of heading 
84.71; word-processing machines. 84.69 Typewriters other than 
printers of heading 
84.43; word-processing machines. Amendments 
made following 
the transfer of printers to heading 
84.43 
 - Automatic typewriters 
and word-processing machines :    
8469.11 -- Word-processing 
machines - (deleted)   
8469.12 -- Automatic typewriters - (deleted)  
8469.20 - Other typewriters, 
electric - (deleted)   
8469.30 - Other typewriters, non-
electric - (deleted)   
 RD/RO/1 
Page 156  
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.69 Typewriters other than printers 
of heading 84.71; word-processing machines. As specified for split 
subheadings 45% value-added rule 
ex84.69(a) Ciphering high security word 
processors CTHS  
ex84.69(b) Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.69 Typewriters other than printers 
of heading 84.71; word-processing machines. As specified for split 
subheadings 45% value-added rule 
ex84.69(a) Ciphering high security word 
processors CTHS  
ex84.69(b) Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.69 Typewriters other than printers 
of heading 84.43; word-processing machines. As specified for split 
subheadings 45% value-added rule 
ex84.69(a) Ciphering high security word 
processors CTHS  
ex84.69(b) Other CTH  
 
92. Heading 84.70 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.70 Calculating machines 
and pocket-size data 
recording, reproducing and displaying machines 
with calculating 
functions; accounting machines, postage-
franking machines, 
ticket-issuing machines and similar machines, 
incorporating a 
calculating device; cash registers. 84.70 Calculating machines 
and pocket-size data 
recording, reproducing and displaying machines 
with calculating 
functions; accounting machines, postage-
franking machines, 
ticket-issuing machines and similar machines, 
incorporating a 
calculating device; cash registers. Deletion of 
subheading 8470.40 because 
of the low volume 
of trade. 
8470.10 - Electronic calculators 
capable of operation 
without an  external 
source of electric power 
and pocket-size data recording, reproducing 8470.10 - Electronic calculators 
capable of operation 
without an external 
source of electric power 
and pocket-size data recording, reproducing   RD/RO/1 
 Page 157 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
and displaying machines 
with calculating functions and displaying machines 
with calculating functions 
 - Other digital automatic 
data processing 
machines :  - Other electronic 
calculating machines :  
8470.21 -- Incorporating a 
printing device 8470.21 -- Incorporating a 
printing device  
8470.29 -- Other 8470.29 -- Other  
8470.30 - Other calculating 
machines 8470.30 - Other calculating 
machines  
8470.40 - Accounting m achines - (deleted)  
8470.50 - Cash registers 8470.50 - Cash registers  
8470.90 - Other 8470.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.70 Calculating machines and 
pocket-size data recording, 
reproducing and displaying 
machines with calculating functions; accounting machines, 
postage-franking machines, 
ticket-issuing machines and 
similar machines, incorporating 
a calculating device; cash registers. CTSH 45% value-added rule 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.70 Calculating machines and 
pocket-size data recording, 
reproducing and displaying 
machines with calculating 
functions; accounting machines, 
postage-franking machines, ticket-issuing machines and 
similar machines, incorporating 
a calculating device; cash registers. CTSH 45% value-added rule 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.70 Calculating machines and 
pocket-size data recording, 
reproducing and displaying machines with calculating 
functions; accounting machines, 
postage-franking machines, ticket-issuing machines and As specified for 
subheadings 45% value-added rule RD/RO/1 
Page 158  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
similar machines, incorporating 
a calculating device; cash 
registers. 
8470.10 - Electronic calculators capable 
of operation without an  external 
source of electric power and pocket-size data recording, 
reproducing and displaying 
machines with calculating functions CTSH  
 - Other digital automatic data 
processing machines :   
8470.21 -- Incorporating a printing device CTSH  
8470.29 -- Other CTSH  
8470.30 - Other calculating machines CTSH  
8470.50 - Cash registers CTSH  
8470.90 - Other As specified for split 
subheadings  
ex8470.90(a) -- Accounting machines CTSHS  
ex8470.90(b)  CTSHS  
 
93. Heading 84.71 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.71 Automatic data 
processing machines and units thereof; 
magnetic or optical 
readers, machines for transcribing data onto 
data media in coded 
form and machines for processing such data, 
not elsewhere specified 
or included. 84.71 Automatic data 
processing machines and units thereof; magnetic 
or optical readers, 
machines for transcribing data onto data media in 
coded form and 
machines for processing 
such data, not elsewhere 
specified or included. The term "digital" 
has been deleted following 
technological 
progress in the high technology 
sector and the 
deletion of subheading 
8471.10 entails the 
transfer of these 
products to 
subheadings 8471.30, 8471.41, 
8471.49 and 
8471.50. 
8471.10 - Analogue or hybrid 
automatic data 
processing machines - (deleted)  
8471.30 - Portable digital 
automatic data processing machines, 
weighing not more than 
10 kg, consisting of a least a central 
processing unit, a 
keyboard and a display 8471.30 - Portable automatic data 
processing machines, 
weighing not more than 
10 kg, consisting of a least a central processing 
unit, a keyboard and a 
display   RD/RO/1 
 Page 159 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Other digital automatic 
data processing machines:  - Other automatic data 
processing machines :  
8471.41 -- Comprising in the 
same housing at least a 
central processing unit 
and an input and output 
unit, whether or not combined 8471.41 -- Comprising in the 
same housing at least a 
central processing unit 
and an input and output 
unit, whether or not combined  
8471.49 -- Other, presented in 
the form of systems 8471.49 -- Other, presented in the 
form of systems  
8471.50 - Digital processing 
units other than those of sub-heading 8471.41 or 
8471.49, whether or not 
containing in the same housing one or two of 
the following types of 
unit : storage units, input units, output units 8471.50 - Processing units other 
than those of sub-heading 8471.41 or 
8471.49, whether or not 
containing in the same housing one or two of the 
following types of unit : 
storage units, input units, output units  
8471.60 - Input or output units, 
whether or not 
containing storage units 
in the same housing 8471.60 - Input or output units, 
whether or not 
containing storage units 
in the same housing See remarks of 
subheadings 
8528.41, 8528.51 
and 8528.61 
8471.70 - Storage units 8471.70 - Storage units  
8471.80 - Othe runits of 
automatic data 
processing machines 8471.80 - Other units of 
automatic data 
processing machines  
8471.90 - Other 8471.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.71 Automatic data processing 
machines and units thereof; magnetic or optical readers, 
machines for transcribing data 
onto data media in coded form and machines fo r processing 
such data, not elsewhere 
specified or included. As specified for 
subheadings 45% value-added rule 
8471.10 - Analogue or hybrid automatic 
data processing machines CTSH  
8471.30 - Portable digital automatic data 
processing machines, weighing 
not more than 10 kg, consisting of a least a central processing 
unit, a keyboard and a display CTSH  
 - Other digital automatic data 
processing machines:   
8471.41 -- Comprising in the same 
housing at least a central 
processing unit and an input and CTSH  RD/RO/1 
Page 160  
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
output unit, whether or not 
combined 
8471.49 -- Other, presented in the form of 
systems CTSH 
(Residual Ruel: origin of 
good of subheading 
8471.50)  
8471.50 - Digital processing units other 
than those of sub-
heading 8471.41 or 8471.49, 
whether or not containing in the same housing one or two of the 
following types of unit : storage 
units, input units, output units CTH 
(See Primary Rule of this Chapter)  
8471.60 - Input or output units, whether 
or not containing storage units in 
the same housing CTH 
(See Primary Rule of 
this Chapter)  
8471.70 - Storage units CTH 
(See Primary Rule of this Chapter)  
8471.80 - Othe runits of automatic data 
processing machines As specified for split 
subheadings  
ex8471.80(a) Ciphering high security PC 
security modules CTSHS  
ex8471.80(b) Other CTH 
(See Primary Rule of 
this Chapter)  
8471.90 - Other CTSH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.71 Automatic data processing 
machines and units thereof; magnetic or optical readers, 
machines for transcribing data 
onto data media in coded form 
and machines fo r processing 
such data, not elsewhere specified or included. As specified for 
subheadings 45% value-added rule 
8471.10 - Analogue or hybrid automatic 
data processing machines CTSH  
8471.30 - Portable digital automatic data 
processing machines, weighing not more than 10 kg, consisting 
of a least a central processing 
unit, a keyboard and a display CTSH  
 - Other digital automatic data 
processing machines:   
8471.41 -- Comprising in the same 
housing at least a central 
processing unit and an input and output unit, whether or not 
combined CTSH   RD/RO/1 
 Page 161 
 
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
8471.49 -- Other, presented in the form of 
systems CTSH 
(Residual Ruel: origin of 
good of subheading 8471.50)  
8471.50 - Digital processing units other 
than those of sub-heading 8471.41 or 8471.49, 
whether or not containing in the 
same housing one or two of the following types of unit : storage 
units, input units, output units CTH 
(See Primary Rule of 
this Chapter)  
8471.60 - Input or output units, whether 
or not containing storage units in the same housing CTH 
(See Primary Rule of this Chapter)  
8471.70 - Storage units CTH 
(See Primary Rule of 
this Chapter)  
8471.80 - Othe runits of automatic data 
processing machines As specified for split 
subheadings  
ex8471.80(a) Ciphering high security PC 
security modules CTSHS  
ex8471.80(b) Other CTH 
(See Primary Rule of this Chapter)  
8471.90 - Other CTSH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.71 Automatic data processing 
machines and units thereof; 
magnetic or optical readers, machines for transcribing data 
onto data media in coded form 
and machines fo r processing 
such data, not elsewhere 
specified or included. As specified for 
subheadings 45% value-added rule 
8471.30 - Portable digital automatic data 
processing machines, weighing 
not more than 10 kg, consisting 
of a least a central processing unit, a keyboard and a display CTSH  
 - Other digital automatic data 
processing machines:   
8471.41 -- Comprising in the same 
housing at least a central processing unit and an input and 
output unit, whether or not 
combined CTSH  
8471.49 -- Other, presented in the form of 
systems CTSH 
(Residual Ruel: origin of 
good of subheading 
8471.50)  
8471.50 - Digital processing units other 
than those of sub-CTH 
(See Primary Rule of  RD/RO/1 
Page 162  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
heading 8471.41 or 8471.49, 
whether or not containing in the 
same housing one or two of the following types of unit : storage 
units, input units, output units this Chapter) 
8471.60 - Input or output units, whether 
or not containing storage units in 
the same housing CTH, except from 
subheading 8443.31 or 
8443.32 
(See Primary Rule of this Chapter)  
8471.70 - Storage units CTH 
(See Primary Rule of 
this Chapter)  
8471.80 - Other units of automatic data 
processing machines As specified for split 
subheadings  
ex8471.80(a) Ciphering high security PC 
security modules CTSHS  
ex8471.80(b) Other CTH 
(See Primary Rule of this Chapter)  
8471.90 - Other CTSH  
 
94. Heading 84.72 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.72 Other office machines 
(for example, 
hectograph or stencil 
duplicating machines, addressing machines, 
automatic banknote 
dispensers, coin-sorting machines, coin-counting 
or wrapping machines, 
pencil-sharpening 
machines perf orating or 
stapling machines). 84.72 Other office machines 
(for example, hectograph 
or stencil duplicating 
machines, addressing machines, automatic 
banknote dispensers, 
coin-sorting machines, coin-counting or 
wrapping machines, 
pencil-sharpening 
machines, perforating or 
stapling machines). Deletion of 
subheading 8472. 
20 because of the low volume of 
trade. 
8472.10 - Duplicatting machines 8 472.10 - Duplicating machines  
8472.20 - Addressing machines 
and address plate 
embosing machines - (deleted)  
8472.30 - Machines for sorting 
or folding mail or for inserting mail in 
envelopes or bands, 
machines for opening, closing or sealing mail 
and machines for 
affixing or cancelling postage stamps 8472.30 - Machines for sorting or 
folding mail or for inserting mail in 
envelopes or bands, 
machines for opening, closing or sealing mail 
and machines for 
affixing or cancelling postage stamps  
8472.90 - Other 8472.90 - Other  
  RD/RO/1 
 Page 163 
 
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.72 Other office machines (for 
example, hectograph or stencil 
duplicating machines, addressing 
machines, automatic banknote 
dispensers, coin-sorting 
machines, coin-counting or 
wrapping machines, pencil-
sharpening machines perforating 
or stapling machines). As specified for split 
subheadings 45% value-added rule 
ex84.72(a) Other ciphering high security 
office machines of heading 
8472.90 CTHS  
ex84.72(b) Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.72 Other office machines (for 
example, hectograph or stencil 
duplicating machines, addressing 
machines, automatic banknote 
dispensers, coin-sorting 
machines, coin-counting or 
wrapping machines, pencil-
sharpening machines perforating 
or stapling machines). As specified for split 
subheadings 45% value-added rule 
ex84.72(a) Other ciphering high security 
office machines of heading 
8472.90 CTHS  
ex84.72(b) Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.72 Other office machines (for 
example, hectograph or stencil 
duplicating machines, addressing 
machines, automatic banknote 
dispensers, coin-sorting 
machines, coin-counting or 
wrapping machines, pencil-
sharpening machines perforating 
or stapling machines). As specified for split 
subheadings 45% value-added rule 
ex84.72(a) Other ciphering high security 
office machines of heading 
8472.90 CTHS, except from 
subheading 8443.39  
ex84.72(b) Other CTH  
 RD/RO/1 
Page 164  
 
  95. Heading 84.73 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.73 Parts and accessories 
(other than covers, carrying cases and the 
like) suitable for use 
solely or principally with machines of 
headings 84.69 to 84.72. 84.73 Parts and accessories 
(other than covers, carrying cases and the 
like) suitable for use 
solely or principally with machines of headings 
84.69 to 84.72. Articles of 
subheading 
8471.60 have been 
transferred to 
subheadings 
8528.51 and 8528.61. 
Consequently, 
parts initially classified in 
subheading 
8473.30 have also been transferred to 
subheading 
8529.90 
8473.10 - Parts and accessories 
of the machines of 
heading 84.69 8473.10 - Parts and accessories of 
the machines of 
heading 84.69  
 - Parts and accessories 
of the machines of heading 84.70 :  - Parts and accessories of 
the machines of heading 84.70 :  
8473.21 -- Of the electronic 
calculating machines of 
subheading 8470.10, 
8470.21 or 8470.29 8473.21 -- Of the electronic 
calculating machines of 
subheading 8470.10, 
8470.21 or 8470.29  
8473.29 -- Other 8473.29 -- Other  
8473.30 - Parts and accessories 
of the machines of heading 84.71 8473.30 - Parts and accessories of 
the machines of heading 84.71  
8473.40 - Parts and accessories 
of the machines of 
heading 84.72 8473.40 - Parts and accessories of 
the machines of 
heading 84.72  
8473.90 - Parts and accessories 
equally suitable for use 
with machines of two or 
more of the headings 84.69 to 84.72 8473.90 - Parts and accessories 
equally suitable for use 
with machines of two or 
more of the headings 84.69 to 84.72  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.73 Parts and accessories (other than 
covers, carrying cases and the 
like) suitable for use solely or 
principally with machines of 
headings 84.69 to 84.72. As specified for split 
subheadings 45% value-added rule 
ex84.73(a) Plasma and accessories (other 
than covers, carrying cases and 
the like) suitable for use solely 
or principally with machines of CTHS   RD/RO/1 
 Page 165 
 
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
headings No.84.69 to 84.72 
ex8473.(b) Memory modules (for example, 
SIMMs, DIMMs and memory 
boards) of subheading 8473.30 [CTH, except from 
heading 85.42] 
[Subheading Rule The 
country of origin will be 
the country of origin of the integrated circuits]  
ex84.73(c) -- Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.73 Parts and accessories (other than 
covers, carrying cases and the 
like) suitable for use solely or 
principally with machines of 
headings 84.69 to 84.72. As specified for split 
subheadings 45% value-added rule 
ex84.73(a) Plasma and accessories (other 
than covers, carrying cases and the like) suitable for use solely 
or principally with machines of 
headings No.84.69 to 84.72 CTHS  
ex8473.(b) Memory modules (for example, 
SIMMs, DIMMs and memory 
boards) of subheading 8473.30 [CTH, except from 
heading 85.42] 
[Subheading Rule The 
country of origin will be the country of origin of 
the integrated circuits]  
ex84.73(c) -- Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.73 Parts and accessories (other than 
covers, carrying cases and the like) suitable for use solely or 
principally with machines of 
headings 84.69 to 84.72. As specified for split 
subheadings 45% value-added rule 
ex84.73(a) Plasma and accessories (other 
than covers, carrying cases and 
the like) suitable for use solely 
or principally with machines of headings No.84.69 to 84.72 CTHS, except from 
subheading 8443.99  
ex8473.(b) Memory modules (for example, 
SIMMs, DIMMs and memory 
boards) of subheading 8473.30 [CTH, except from 
heading 85.42 or 
subheading 8443.99] [Subheading Rule The 
country of origin will be 
the country of origin of 
the integrated circuits]  
ex84.73(c) -- Other CTH  
 RD/RO/1 
Page 166  
 
  96. Heading 84.77 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.77 Machinery for working 
rubber or plastics or for 
the manufacture of products from these 
materials, not specified 
or included elsewhere in this Chapter. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and accessories. New heading 
84.86 has been 
created for 
machines for the manufacture of 
semiconductors 
and flat screen systems. 
8477.10 - Injection-moulding 
machines 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8477.20 - Extruders 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
8477.30 - Blow moulding 
machines 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8477.40 - Vacuum moulding 
machines and other 
thermoforming machines 8486.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
 - Other machinery for 
moulding or otherwise 
forming : 8486.90 - Parts and accessories  
8477.51 -- For moulding or 
retreading pneumatic 
tyres or for moulding or 
otherwise forming inner tubes    
8477.59 -- Other    
8477.80 - Other machinery    
8477.90 - Parts    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.77 Machinery for working rubber or 
plastics or for the manufacture of products from these materials, 
not specified or included 
elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value-
added rule. 
8477.10 - Injection-moulding machines CTSH  
8477.20 - Extruders CTSH   RD/RO/1 
 Page 167 
 
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
8477.30 - Blow moulding machines CTSH  
8477.40 - Vacuum moulding machines 
and other thermoforming 
machines CTSH  
 - Other machinery for moulding 
or otherwise forming :   
8477.51 -- For moulding or retreading 
pneumatic tyres or for moulding or otherwise forming inner tubes CTSH  
8477.59 -- Other CTSH  
8477.80 - Other machinery CTSH  
8477.90 - Parts CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.77 Machinery for working rubber or 
plastics or for the manufacture of 
products from these materials, not specified or included 
elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value-
added rule. 
8477.10 - Injection-moulding machines CTSH  
8477.20 - Extruders CTSH  
8477.30 - Blow moulding machines CTSH  
8477.40 - Vacuum moulding machines 
and other thermoforming machines CTSH  
 - Other machinery for moulding 
or otherwise forming :   
8477.51 -- For moulding or retreading 
pneumatic tyres or for moulding or otherwise forming inner tubes CTSH  
8477.59 -- Other CTSH  
8477.80 - Other machinery CTSH  
8477.90 - Parts CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.77 Machinery for working rubber or 
plastics or for the manufacture of 
products from these materials, not specified or included 
elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value-
added rule. 
8477.10 - Injection-moulding machines CTSH, except from split 
subheading ex8486.40(e)  
8477.20 - Extruders CTSH, except from split 
subheading ex8486.20(k)  
8477.30 - Blow moulding machines CTSH, except from split 
subheading ex8486.20(l)  RD/RO/1 
Page 168  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8477.40 - Vacuum moulding machines 
and other thermoforming 
machines CTSH, except from split 
subheading 
ex8486.40(f)  
 - Other machinery for moulding 
or otherwise forming :   
8477.51 -- For moulding or retreading 
pneumatic tyres or for moulding or otherwise forming inner tubes CTSH  
8477.59 -- Other CTSH, except from split 
subheading 
ex8486.40(g)  
8477.80 - Other machinery CTSH, except from split 
subheading 
ex8486.20(m)  
8477.90 - Parts CTH, except from split 
subheading ex8486.90(l)  
 
(c) Comments by the Secretariat 
 See comments for heading 84.19. 
 
97. Heading 84.79 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.79 Machines and 
mechanical appliances 
having individual functions, not specified 
or included elsewhere in 
this Chapter. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and accessories. New heading 
85.08 has been created for vacuum 
cleaners of all 
kinds and entails the transfer of 
certain products of 
subheadings 8479.89 and 
8479.90 to heading 
84.86. 
8479.10 - Machinery for public 
works, building or the 
like 8479.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8479.20 - Machinery for the 
extraction or preparation 
of animal or fixed vegetable fats or oils 8479.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits   RD/RO/1 
 Page 169 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
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 8479.30 - Machines and apparatus 
for the manufacture of flat panel displays  
8479.40 - Rope or cable-making 
machines 8479.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
8479.50 - Industrial robots, not 
elsewhere specified or 
included 8479.90 - Parts and accessories New heading 
84.86 has been 
created for 
machines for the manufacture of 
semiconductors 
and flat screen systems. 
8479.60 - Evaporative air coolers    
 - Other machines and 
mechanical appliances :    
8479.81 -- For treating metal, 
including electric wire coil-winders    
8479.82 -- Mixing, kneading, 
crushing, grinding, screening, sifting, 
homogenising, 
emulsifying or stirring machines    
8479.89 -- Other    
8479.90 - Parts    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
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  RD/RO/1 
Page 170  
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
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 -- Other CTSH  
8479.90 - Parts CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
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 -- Other CTSH  
8479.90 - Parts CTH  
  RD/RO/1 
 Page 171 
 
 
   
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
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 -- Other CTSH, except from split 
subheading 
ex8486.10(h), ex8486.20(n), 
ex8486.30(k), 
ex8486.40(h)  
8479.90 - Parts CTH, except from split 
subheading 
ex8486.90(m)  
 
(c) Comments by the Secretariat 
 See comments for heading 84.19 
 98. Heading 84.80 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.80 Moulding boxes for 
metal foundry; mould 
bases; moulding 
patterns; moulds for 84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of New heading 
85.08 has been 
created for vacuum 
cleaners of all RD/RO/1 
Page 172  
 
  HS2002 Description HS 2007 Description Reason for 
change 
metal (other than ingot 
moulds), metal carbides, glass, mineral materials, 
rubber or plastics. semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines 
and apparatus specified 
in Note 9 (C) to this Chapter; parts and 
accessories. kinds and entails 
the transfer of certain products of 
subheadings 
8479.89 and 
8479.90 to heading 
84.86. 
8480.10 - Moulding boxes for 
metal foundry 8486.10 - Machines and apparatus 
for the manufacture of boules or wafers  
8480.20 - Mould bases 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or of electronic integrated 
circuits  
8480.30 - Moulding patterns 8486.30 - Machines and apparatus 
for the manufacture of flat panel displays  
 - Moulds for metal or 
metal carbides : 8486.40 - Machines and apparatus 
specified in Note 9 (C) to 
this Chapter  
8480.41 -- Injection or 
compression types 8486.90 - Parts and accessories  
8480.49 -- Other    
8480.50 - Moulds for glass    
8480.60 - Moulds for mineral 
materials    
 - Moulds for rubber or 
plastics :    
8480.71 -- Injection or 
compression types    
8480.79 -- Other    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.80 Moulding boxes for metal 
foundry; mould bases; moulding 
patterns; moulds for metal (other 
than ingot moulds), metal 
carbides, glass, mineral 
materials, rubber or plastics. CTH CTH 
  RD/RO/1 
 Page 173 
 
 
   
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.80 Moulding boxes for metal 
foundry; mould bases; moulding 
patterns; moulds for metal (other 
than ingot moulds), metal 
carbides, glass, mineral 
materials, rubber or plastics. CTH CTH 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.80 Moulding boxes for metal 
foundry; mould bases; moulding 
patterns; moulds for metal (other 
than ingot moulds), metal 
carbides, glass, mineral 
materials, rubber or plastics. CTH, except from split 
subheading 8486.40(i) CTH 
 
(c) Comments by the Secretariat 
 See comments for heading 84.19. 
 
99. Heading 84.86 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and accessories. New heading 
85.08 has been created for vacuum 
cleaners of all 
kinds and entails the transfer of 
certain products of 
subheadings 8479.89 and 
8479.90 to heading 
84.86. 
  8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
  8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
  8486.30 - Machines and apparatus 
for the manufacture of flat panel displays  RD/RO/1 
Page 174  
 
  HS2002 Description HS 2007 Description Reason for 
change 
  8486.40 - Machines and apparatus 
specified in Note 9 (C) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.86 Machines and apparatus of a 
kind used solely or principally for the manufacture of 
semiconductor boules or wafers, 
semiconductor devices, electronic integrated circuits or 
flat panel displays; machines 
and apparatus specified in Note 9 (C) to this Chapter; parts and 
accessories.   
8486.10 - Machines and apparatus for the 
manufacture of boules or wafers As specified for split 
subheadings   
ex8486.10(a) -- products classified in HS2002 
subheading 8419.89 CTSHS, except from 
split subheading 
8419.89(a)  
ex8486.10(b) -- products classified in HS2002 
subheading 8421.19 CTSHS, except from 
subheading 8421.19  
ex8486.10(c) -- products classified in HS2002 
subheading 8456.10 CTSHS  
ex8486.10(d) -- products classified in HS2002 
subheading 8456.99 CTSHS,   
ex8486.10(e) -- products classified in HS2002 
subheading 8464.10 CTSHS  
ex8486.10(f) -- products classified in HS2002 
subheading 8464.20 CTSHS  
ex8486.10(g) -- products classified in HS2002 
subheading 8464.90 CTSHS  
ex8486.10(h) -- products classified in HS2002 
subheading 8479.89 CTSHS  
ex8486.10(i) -- products classified in HS2002 
subheading 8514.10 CTSHS  
ex8486.10(j) -- products classified in HS2002 
subheading 8514.20 CTSHS  
ex8486.10(k) -- products classified in HS2002 
subheading 8514.30 CTSHS  
ex8486.10(l) -- products classified in HS2002 
subheading 8543.89 CTSHS  
8486.20 - Machines and apparatus for the 
manufacture of semiconductor 
devices or of electronic 
integrated circuits As specified for split 
subheadings   
ex8486.20(a) -- products classified in HS2002 
subheading 8419.89 CTSHS  
ex8486.20(b) -- products classified in HS2002 
subheading 8421.19 CTSHS   RD/RO/1 
 Page 175 
 
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
ex8486.20(c) -- products classified in HS2002 
subheading 8424.89 CTSHS  
ex8486.20(d) -- products classified in HS2002 
subheading 8456.10 CTSHS  
ex8486.20(e) -- products classified in HS2002 
subheading 8456.91 CTSHS  
ex8486.20(f) -- products classified in HS2002 
subheading 8462.21 CTSHS  
ex8486.20(g) -- products classified in HS2002 
subheading 8462.29 CTSHS  
ex8486.20(h) -- products classified in HS2002 
subheading 8464.20 CTSHS  
ex8486.20(i) -- products classified in HS2002 
subheading 8464.90 CTSHS  
ex8486.20(j) -- products classified in HS2002 
subheading 8465.99 CTSHS  
ex8486.20(k) -- products classified in HS2002 
subheading 8477.20 CTSHS  
ex8486.20(l) -- products classified in HS2002 
subheading 8477.30 CTSHS  
ex8486.20(m) -- products classified in HS2002 
subheading 8477.80 CTSHS  
ex8486.20(n) -- products classified in HS2002 
subheading 8479.89 CTSHS  
ex8486.20(o) -- products classified in HS2002 
subheading 8514.10 CTSHS  
ex8486.20(p) -- products classified in HS2002 
subheading 8514.20 CTSHS  
ex8486.20(q) -- products classified in HS2002 
subheading 8514.30 CTSHS  
ex8486.20(r) -- products classified in HS2002 
subheading 8515.80 CTSHS  
ex8486.20(s) -- products classified in HS2002 
subheading 8543.11 CTSHS  
ex8486.20(t) -- products classified in HS2002 
subheading 8543.89 CTSHS  
ex8486.20(u) -- products classified in HS2002 
subheading 9010.41 CTSHS  
ex8486.20(v) -- products classified in HS2002 
subheading 9010.42 CTSHS  
ex8486.20(w) -- products classified in HS2002 
subheading 9010.49 CTSHS  
8486.30 - Machines and apparatus for the 
manufacture of flat panel 
displays As specified for split 
subheadings   
ex8486.30(a) -- products classified in HS2002 
subheading 8421.19 CTSHS  
ex8486.30(b) -- products classified in HS2002 
subheading 8424.89 CTSHS  
ex8486.30(c) -- products classified in HS2002 
subheading 8456.10 CTSHS  
ex8486.30(d) -- products classified in HS2002 
subheading 8456.20 CTSHS  
ex8486.30(e) -- products classified in HS2002 
subheading 8456.30 CTSHS  RD/RO/1 
Page 176  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
ex8486.30(f) -- products classified in HS2002 
subheading 8456.99 CTSHS  
ex8486.30(g) -- products classified in HS2002 
subheading 8464.10 CTSHS  
ex8486.30(h) -- products classified in HS2002 
subheading 8464.20 CTSHS  
ex8486.30(i) -- products classified in HS2002 
subheading 8464.90 CTSHS  
ex8486.30(j) -- products classified in HS2002 
subheading 8479.50 CTSHS  
ex8486.30(k) -- products classified in HS2002 
subheading 8479.89 CTSHS  
ex8486.30(l) -- products classified in HS2002 
subheading 8543.89 CTSHS  
ex8486.30(m) -- products classified in HS2002 
subheading 9010.50 CTSHS  
8486.40 - Machines and apparatus 
specified in Note 9 (C) to this 
Chapter As specified for split 
subheadings   
ex8486.40(a) -- products classified in HS2002 
subheading 8428.39 CTSHS  
ex8486.40(b) -- products classified in HS2002 
subheading 8428.90 CTSHS  
ex8486.40(c) -- products classified in HS2002 
subheading 8456.99 CTSHS  
ex8486.40(d) -- products classified in HS2002 
subheading 8465.99 CTSHS  
ex8486.40(e) -- products classified in HS2002 
subheading 8477.10 CTSHS  
ex8486.40(f) -- products classified in HS2002 
subheading 8477.40 CTSHS  
ex8486.40(g) -- products classified in HS2002 
subheading 8477.59 CTSHS  
ex8486.40(h) -- products classified in HS2002 
subheading 8479.89 CTSHS  
ex8486.40(i) -- products classified in HS2002 
subheading 8480.71 CTSHS  
ex8486.40(j) -- products classified in HS2002 
subheading 8515.19 CTSHS  
ex8486.40(k) -- products classified in HS2002 
subheading 8515.21 CTSHS  
ex8486.40(l) -- products classified in HS2002 
subheading 8515.29 CTSHS  
ex8486.40(m) -- products classified in HS2002 
subheading 8515.80 CTSHS  
ex8486.40(n) -- products classified in HS2002 
subheading 8543.89 CTSHS  
ex8486.40(o) -- products classified in HS2002 
subheading 9011.10 CTSHS  
ex8486.40(p) -- products classified in HS2002 
subheading 9011.20 CTSHS  
ex8486.40(q) -- products classified in HS2002 
subheading 9012.10 CTSHS  
ex8486.40(r) -- products classified in HS2002 
subheading 9017.20 CTSHS   RD/RO/1 
 Page 177 
 
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8486.90 - Parts and accessories As specified for split 
subheadings   
ex8486.90(a) -- products classified in HS2002 
subheading 8419.90 CTSHS  
ex8486.90(b) -- products classified in HS2002 
subheading 8421.91 CTSHS  
ex8486.90(c) -- products classified in HS2002 
subheading 8424.90 CTSHS  
ex8486.90(d) -- products classified in HS2002 
subheading 8431.39 CTSHS  
ex8486.90(e) -- products classified in HS2002 
subheading 8466.10 CTSHS  
ex8486.90(f) -- products classified in HS2002 
subheading 8466.20 CTSHS  
ex8486.90(g) -- products classified in HS2002 
subheading 8466.30 CTSHS  
ex8486.90(h) -- products classified in HS2002 
subheading 8466.91 CTSHS  
ex8486.90(i) -- products classified in HS2002 
subheading 8466.92 CTSHS  
ex8486.90(j) -- products classified in HS2002 
subheading 8466.93 CTSHS  
ex8486.90(k) -- products classified in HS2002 
subheading 8466.94 CTSHS  
ex8486.90(l) -- products classified in HS2002 
subheading 8477.90 CTSHS  
ex8486.90(m) -- products classified in HS2002 
subheading 8479.90 CTSHS  
ex8486.90(n) -- products classified in HS2002 
subheading 8514.90 CTSHS  
ex8486.90(o) -- products classified in HS2002 
subheading 8515.90 CTSHS  
ex8486.90(p) -- products classified in HS2002 
subheading 8543.90 CTSHS  
ex8486.90(q) -- products classified in HS2002 
subheading 9010.90 CTSHS  
ex8486.90(r) -- products classified in HS2002 
subheading 9011.90 CTSHS  
ex8486.90(s) -- products classified in HS2002 
subheading 9012.90 CTSHS  
ex8486.90(t) -- products classified in HS2002 
subheading 9017.90 CTSHS  
 
(c) Comments by the Secretariat 
 Description of split subheading ex8486.10(a) sh ould read "Machinery, plant or laboratory 
equipment, other than non-electric instantaneous or storage water heaters, medical surgical or 
laboratory sterilisers, dryers or rectifying plan t, heat exchange products, other machinery, 
plant and equipment for making hot drinks or for cooking or heating food". It appears inappropriate that this description is to be used. Therefore, the Secretariat is of the view that 
these split subheadings are to be eliminated. Th e rule for heading 84.86 is to be 'CTSH'. RD/RO/1 
Page 178  
 
  100. Heading 84.87 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.85 Machinery parts, not 
containing electrical 
connectors, insulators, 
coils, contacts or other 
electrical features, not 
specified or included elsewhere in this 
Chapter. 84.87 Machinery parts, not 
containing electrical 
connectors, insulators, 
coils, contacts or other 
electrical features, not 
specified or included elsewhere in this 
Chapter. Renumbering of 
heading 84.85 and subheadings 
8485.10 and 
8485.90 
8485.10 - Ships' or boats' 
propellers and blades therefor 8487.10 - Ships' or boats' 
propellers and blades therefor  
8485.90  8487.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
84.85 Machinery parts, not containing 
electrical connectors, insulators, 
coils, contacts or other electrical features, not specified or 
included elsewhere in this 
Chapter. CTH CTH 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
84.85 Machinery parts, not containing 
electrical connectors, insulators, 
coils, contacts or other electrical 
features, not specified or included elsewhere in this 
Chapter. CTH CTH 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
84.87 Machinery parts, not containing 
electrical connectors, insulators, coils, contacts or other electrical 
features, not specified or 
included elsewhere in this Chapter. CTH CTH 
  RD/RO/1 
 Page 179 
 
 
  101. Chapter 85 
(a) Comments by the Secretariat 
 For this exercise, transposition is carried out  only for column 3 rules for machinery. Since 
column 4 rules are presented in accordance with certain logic, it appears enough to transpose 
the column 4 rules when transposition to HS 2012 version is completed. 
 
102. Heading 85.05 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.05 Electro-magnets; 
permanent magnets and 
articles intended to become permanent 
magnets after 
magnetisation; electro-magnetic or permanent 
magnet chucks, clamps 
and similar holding devices; electro-
magnetic couplings, 
clutches and brakes; electro-magnetic lifting 
heads. 85.05 Electro-magnets; 
permanent magnets and 
articles intended to become permanent 
magnets after 
magnetisation; electro-
magnetic or permanent 
magnet chucks, clamps and similar holding 
devices; electro-magnetic 
couplings, clutches and brakes; electro-magnetic 
lifting heads. Deletion of 
subheading 
8505.30 because 
of the low volume of trade. 
 - Permanent magnets 
and articles intended to 
become permanent 
magnets after magnetisation :  - Permanent magnets and 
articles intended to 
become permanent 
magnets after magnetisation :  
8505.11 -- Of metal 8505.11 -- Of metal  
8505.19 -- Other 8505.19 -- Other  
8505.20 - Electro-magnetic 
couplings, clutches and 
brakes 8505.20 - Electro-magnetic 
couplings, clutches and 
brakes  
8505.30 - Electro-magnetic 
lifting heads - (deleted)  
8505.90 - Other, including parts 8505.90 - Other, including parts  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.05 Electro-magnets; permanent 
magnets and articles intended to 
become permanent magnets after magnetisation; electro-magnetic 
or permanent magnet chucks, 
clamps and similar holding 
devices; electro-magnetic 
couplings, clutches and brakes; electro-magnetic lifting heads. As specified for 
subheadings and split 
subheadings CTH; or 35% value 
added rule RD/RO/1 
Page 180  
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
 - Permanent magnets and articles 
intended to become permanent 
magnets after magnetisation :   
8505.11 -- Of metal CTSH  
8505.19 -- Other CTSH  
8505.20 - Electro-magnetic couplings, 
clutches and brakes CTSH  
8505.30 - Electro-magnetic lifting heads CTSH  
8505.90 - Other, including parts As specified for split 
subheadings  
ex8505.90(a) - Parts CTH  
ex8505.90(b) - Other, other than parts thereof CTSHS  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.05 Electro-magnets; permanent 
magnets and articles intended to 
become permanent magnets after 
magnetisation; electro-magnetic or permanent magnet chucks, 
clamps and similar holding 
devices; electro-magnetic couplings, clutches and brakes; 
electro-magnetic lifting heads. As specified for 
subheadings and split 
subheadings CTH; or 35% value 
added rule 
 - Permanent magnets and articles 
intended to become permanent magnets after magnetisation :   
8505.11 -- Of metal CTSH  
8505.19 -- Other CTSH  
8505.20 - Electro-magnetic couplings, 
clutches and brakes CTSH  
8505.30 - Electro-magnetic lifting heads CTSH  
8505.90 - Other, including parts As specified for split 
subheadings  
ex8505.90(a) - Parts CTH  
ex8505.90(b) - Other, other than parts thereof CTSHS  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.05 Electro-magnets; permanent 
magnets and articles intended to 
become permanent magnets after 
magnetisation; electro-magnetic or permanent magnet chucks, 
clamps and similar holding 
devices; electro-magnetic 
couplings, clutches and brakes; 
electro-magnetic lifting heads. As specified for 
subheadings and split 
subheadings CTH; or 35% value 
added rule 
 - Permanent magnets and articles 
intended to become permanent 
magnets after magnetisation :   
8505.11 -- Of metal CTSH   RD/RO/1 
 Page 181 
 
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8505.19 -- Other CTSH  
8505.20 - Electro-magnetic couplings, 
clutches and brakes CTSH  
8505.90 - Other, including parts As specified for split 
subheadings  
ex8505.90(a) - Electro-magnetic lifting heads CTSHS  
ex8505.90(b) - Other parts CTH  
ex8505.90(c) - Other, other than parts thereof CTSHS  
 
103. Heading 85.08 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.79 Machines and 
mechanical appliances 
having individual 
functions, not specified or included elsewhere 
in this Chapter. 85.08 Vacuum cleaners.  
 - Other machines and 
mechanical appliances :  - With self-contained 
electric motor :  
8479.89 -- Other 8508.11 -- Of a power not 
exceeding 1,500 W and 
having a dust bag or other receptacle capacity 
not exceeding 20 l Creation of new 
heading 85.08 for 
vacuum cleaners, 
with or without self-contained 
electric motor, and 
deletion of subheading 
8509.10 requires 
transfer of certain vacuum cleaners to 
new subheading 
8508.11 
8479.90 - Parts 8508.19 -- Other Creation of new 
heading 85.08 for 
vacuum cleaners, with or without 
self-contained 
electric motor, and deletion of 
subheading 
8509.10 requires  transfer of certain 
vacuum cleaners to 
new subheading 8508.19 RD/RO/1 
Page 182  
 
  HS2002 Description HS 2007 Description Reason for 
change 
85.09 Electro-mechanical 
domestic appliances, 
with self-contained electric motor.  8508.60 - Other vacuum cleaners Creation of new 
heading 85.08 for vacuum cleaners, 
with or without 
self-contained 
electric motor, and 
deletion of subheading 
8509.10 requires 
transfer of certain vacuum cleaners to 
new subheading 
8508.60. 
8509.10 - Vacuum cleaners, 
including dry and wet vacuum cleaners 8508.70 - Parts Creation of new 
heading 85.08 for 
vacuum cleaners, 
with or without self-contained 
electric motor, and 
deletion of subheading 
8509.10 requires 
transfer of parts to new subheading 
8508.70. 
8509.20 - Floor polishers    
8509.30 - Kitchen waste 
disposers    
8509.40 - Food grinders and 
mixers; fruit or 
vegetable juice extractors    
8509.80 - Other appliances    
8509.90 - Parts    
 
(b) Technical Rectification 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
 Electro-mechanical domestic 
appliances, with self-contained 
electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value 
added rule 
8509.10 - Vacuum cleaners, including dry 
and wet vacuum cleaners CTSH  
8509.20 - Floor polishers CTSH  
8509.30 - Kitchen waste disposers CTSH  
8509.40 - Food grinders and mixers; fruit 
or vegetable juice extractors CTSH  
8509.80 - Other appliances CTSH  
8509.90 - Parts CTH  
  RD/RO/1 
 Page 183 
 
 
   
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.08 Vacuum cleaners. As specified for 
subheadings CTH; except from 
85.01; or 35% value added rule 
 - With self-contained electric 
motor :    
8508.11 -- Of a power not exceeding 
1,500 W and having a dust bag or other receptacle capacity not 
exceeding 20 l CTSH, except from 
subheading 8508.19  
8508.19 -- Other CTSH, except from 
subheadings 8479.89,  8508.11, split 
subheadings 
ex8486.10(a), 
ex8486.20(a), 
ex8486.40(h) or ex8486.60(m)  
8508.60 - Other vacuum cleaners CTSH, except from 
heading 8479.89, split 
subheadings ex8486.10(a), 
ex8486.20(a), 
ex8486.30(k), or ex8486.40(h)  
8508.70 - Parts CTH, except from 
headings 8479.90, 
8509.90 or split subheading 
ex8486.90(m)  
 
104. Heading 85.09 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.09 Electro-mechanical 
domestic appliances, with self-contained 
electric motor. 85.09 Electro-mechanical 
domestic appliances, 
with self-contained electric motor, other than 
vacuum cleaners of 
heading 85.08. Deletion of 
subheadings 
8509.20 and 8509.30 because 
of the low volume 
of trade. 
8509.10 - Vacuum cleaners, 
including dry and wet vacuum cleaners - (deleted) Creation of new 
heading 85.08 for 
vacuum cleaners, 
with or without 
self-contained 
electric motor, and deletion of 
subheading 
8509.10 requires transfer of parts to 
new subheading 
8508.70 RD/RO/1 
Page 184  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8509.20 - Floor polishers - (deleted)  
8509.30 - Kitchen waste 
disposers - (deleted)   
8509.40 - Food grinders and 
mixers; fruit or 
vegetable juice extractors 8509.40 - Food grinders and 
mixers; fruit or vegetable 
juice extractors  
8509.80 - Other appliances 8509.80 - Other appliances  
8509.90 - Parts 8509.90 - Parts  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
 Electro-mechanical domestic 
appliances, with self-contained 
electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value 
added rule 
8509.10 - Vacuum cleaners, including dry 
and wet vacuum cleaners CTSH  
8509.20 - Floor polishers CTSH  
8509.30 - Kitchen waste disposers CTSH  
8509.40 - Food grinders and mixers; fruit 
or vegetable juice extractors CTSH  
8509.80 - Other appliances CTSH  
8509.90 - Parts CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
 Electro-mechanical domestic 
appliances, with self-contained electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value added rule 
8509.10 - Vacuum cleaners, including dry 
and wet vacuum cleaners CTSH  
8509.20 - Floor polishers CTSH  
8509.30 - Kitchen waste disposers CTSH  
8509.40 - Food grinders and mixers; fruit 
or vegetable juice extractors CTSH  
8509.80 - Other appliances CTSH  
8509.90 - Parts CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
 Electro-mechanical domestic 
appliances, with self-contained 
electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value 
added rule 
8509.40 - Food grinders and mixers; fruit 
or vegetable juice extractors CTSH  
8509.80 - Other appliances As specified for split 
subheadings  
ex8509.80(a) - Floor polishers CTSHS  
ex8509.80(b) - Kitchen waste disposers CTSHS  
ex8509.80(c) - Other CTSHS   RD/RO/1 
 Page 185 
 
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8509.90 - Parts CTH, except from 
subheading 8508.70  
 
105. Heading 85.14 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.14 Industrial or laboratory 
electric furnaces and 
ovens (including those functioning by induction 
or dielectric loss); other 
industrial or laboratory equipment for the heat 
treatment of materials 
by induction or 
dielectric loss. 85.14 Industrial or laboratory 
electric furnaces and 
ovens (including those functioning by induction 
or dielectric loss); other 
industrial or laboratory equipment for the heat 
treatment of materials by 
induction or dielectric 
loss. New heading 
84.86 has been created for 
machines for the 
manufacture of semiconductors 
and flat screen 
systems. 
8514.10 - Resistance heated 
furnaces and ovens 8514.10 - Resistance heated 
furnaces and ovens  
8514.20 - Furnaces and ovens 
functioning by induction 
or dielectric loss 8514.20 - Furnaces and ovens 
functioning by induction 
or dielectric loss  
8514.30 - Other furnaces and 
ovens 8514.30 - Other furnaces and 
ovens  
8514.40 - Other equipment for 
the heat treatment of 
materials by induction 
or dielectric loss 8514.40 - Other equipment for the 
heat treatment of 
materials by induction or 
dielectric loss  
8514.90 - Parts 8514.90 - Parts  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.14 Industrial or laboratory electric 
furnaces and ovens (including 
those functioning by induction or 
dielectric loss); ot her industrial or 
laboratory equipment for the heat 
treatment of materials by induction or dielectric loss. As specified for 
subheadings CTH; or 35% value 
added rule 
8514.10 - Resistance heated furnaces and 
ovens CTSH  
8514.20 - Furnaces and ovens functioning 
by induction or dielectric loss CTSH  
8514.30 - Other furnaces and ovens CTSH  
8514.40 - Other equipment for the heat 
treatment of materials by 
induction or dielectric loss CTSH  
8514.90 - Parts CTH  RD/RO/1 
Page 186  
 
   
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.14 Industrial or laboratory electric 
furnaces and ovens (including those functioning by induction or 
dielectric loss); ot her industrial or 
laboratory equipment for the heat treatment of materials by 
induction or dielectric loss. As specified for 
subheadings CTH; or 35% value 
added rule 
8514.10 - Resistance heated furnaces and 
ovens CTSH  
8514.20 - Furnaces and ovens functioning 
by induction or dielectric loss CTSH  
8514.30 - Other furnaces and ovens CTSH  
8514.40 - Other equipment for the heat 
treatment of materials by 
induction or dielectric loss CTSH  
8514.90 - Parts CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.14 Industrial or laboratory electric 
furnaces and ovens (including 
those functioning by induction or 
dielectric loss); ot her industrial or 
laboratory equipment for the heat 
treatment of materials by 
induction or dielectric loss. As specified for 
subheadings CTH; or 35% value 
added rule 
8514.10 - Resistance heated furnaces and 
ovens CTSH, except from split 
subheadings 
ex8486.10(i) or ex8486.20(o)  
8514.20 - Furnaces and ovens functioning 
by induction or dielectric loss CTSH, except from split 
subheadings 
ex8486.10(j) or ex8486.20(p)  
8514.30 - Other furnaces and ovens CTSH, except from split 
subheadings 
ex8486.10(k) or ex8486.20(q)  
8514.40 - Other equipment for the heat 
treatment of materials by 
induction or dielectric loss CTSH  
8514.90 - Parts CTH, except from split 
subheading ex8486.90(n)  
 
(c) Comments by the Secretariat 
 See comments for heading 84.19.  RD/RO/1 
 Page 187 
 
 
  106. Heading 85.15 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.15 Electric (including 
electrically heated gas), 
laser or other light or 
photon beam, ultrasonic, 
electron beam, magnetic 
pulse or plasma arc soldering, brazing or 
welding machines and 
apparatus, whether or not capable of cutting; 
electric machines and 
apparatus for hot spraying of metals or 
cermets. 85.15 Electric (including 
electrically heated gas), 
laser or other light or 
photon beam, ultrasonic, 
electron beam, magnetic 
pulse or plasma arc soldering, brazing or 
welding machines and 
apparatus, whether or not capable of cutting; 
electric machines and 
apparatus for hot spraying of metals or 
cermets. New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat screen 
systems. 
 - Brazing or soldering 
machines and apparatus :  - Brazing or soldering 
machines and apparatus :  
8515.11 -- Soldering irons and 
guns 8515.11 -- Soldering irons and 
guns  
8515.19 -- Other 8515.19 -- Other  
 - Machines and 
apparatus for resistance welding of metal :  - Machines and apparatus 
for resistance welding of metal :  
8515.21 -- Fully or partly 
automatic 8515.21 -- Fully or partly 
automatic  
8515.29 -- Other 8515.29 -- Other  
 - Machines and 
apparatus for arc 
(including plasma arc) 
welding of metals :  - Machines and apparatus 
for arc (including plasma 
arc) welding of metals :  
8515.31 -- Fully or partly 
automatic 8515.31 -- Fully or partly 
automatic  
8515.39 -- Other 8515.39 -- Other  
8515.80 - Other machines and 
apparatus 8515.80 - Other machines and 
apparatus  
8515.90 - Parts 8515.90 - Parts  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
 - Brazing or soldering machines 
and apparatus : As specified for 
subheading CTH; or 35% value 
added rule 
8515.11 -- Soldering irons and guns CTSH  
8515.19 -- Other CTSH  
 - Machines and apparatus for 
resistance welding of metal :   
8515.21 -- Fully or partly automatic CTSH  
8515.29 -- Other CTSH  RD/RO/1 
Page 188  
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
 - Machines and apparatus for arc 
(including plasma arc) welding of 
metals :   
8515.31 -- Fully or partly automatic CTSH  
8515.39 -- Other CTSH  
8515.80 - Other machines and apparatus CTSH  
8515.90 - Parts CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
 - Brazing or soldering machines 
and apparatus : As specified for 
subheading CTH; or 35% value 
added rule 
8515.11 -- Soldering irons and guns CTSH  
8515.19 -- Other CTSH  
 - Machines and apparatus for 
resistance welding of metal :   
8515.21 -- Fully or partly automatic CTSH  
8515.29 -- Other CTSH  
 - Machines and apparatus for arc 
(including plasma arc) welding of 
metals :   
8515.31 -- Fully or partly automatic CTSH  
8515.39 -- Other CTSH  
8515.80 - Other machines and apparatus CTSH  
8515.90 - Parts CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
 - Brazing or soldering machines 
and apparatus : As specified for 
subheading CTH; or 35% value 
added rule 
8515.11 -- Soldering irons and guns CTSH  
8515.19 -- Other CTSH, except from split 
subheading ex8486.40(j)  
 - Machines and apparatus for 
resistance welding of metal :   
8515.21 -- Fully or partly automatic CTSH, except from split 
subheading ex8486.40(k)  
8515.29 -- Other CTSH, except from split 
subheading ex8486.40(l)  
 - Machines and apparatus for arc 
(including plasma arc) welding of 
metals :   
8515.31 -- Fully or partly automatic CTSH  
8515.39 -- Other CTSH  
8515.80 - Other machines and apparatus CTSH, except from split 
split subheading 
ex8486.20(r) or ex8486.40(m)  
8515.90 - Parts CTH, except for split 
subheading ex8486.90(o)  
  RD/RO/1 
 Page 189 
 
 
  (c) Comments by the Secretariat 
 See comments for heading 84.19. 
 
107. Heading 85.17 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.17 Electrical apparatus for 
line telephony or line 
telegraphy, including 
line telephone sets with cordless handsets and 
telecommunication 
apparatus for carrier-current line systems or 
for digital line systems; 
videophones. 85.17 Telephone sets, including 
telephones for cellular 
networks or for other 
wireless networks; other apparatus for the 
transmission or reception 
of voice, images or other data, including apparatus 
for communication in a 
wired or wireless network (such as a local 
or wide area network), 
other than transmission or reception apparatus of 
heading 84.43, 85.25, 
85.27 or 85.28. The structure of 
heading 85.17 has been revised based 
on technological 
progress in the high technology 
sector. 
 At the same time, 
the scope of 
heading 85.17 has 
been expanded and 
the transposition of heading 85.25 
entails the transfer 
of certain products to heading 85.17. 
 - Telephone sets; 
videophones :  - Telephone sets, 
including telephones for 
cellular networks or for other wireless networks :  
8517.11 -- Line telephone sets 
with cordless handsets 8517.11 -- Line telephone sets 
with cordless handsets  
  8517.12 -- Telephones for cellular 
networks or for other wireless networks  
  8517.18 -- Other  
8517.19 -- Other - (deleted)  
 - Facsimile machines 
and teleprinters :    
8517.21 -- Facsimile m achines - (deleted)  
8517.22 -- Teleprinters - (deleted)  
8517.30 - Telephonic or 
telegraphic switching 
apparatus - (deleted)   
8517.50 - Other apparatus, for 
carrier-current line systems or for digital 
line systems - (deleted)
  
   - Other apparatus for 
transmission or reception of voice, images or other 
data, including apparatus 
for communication in a wired or wireless 
network (such as a local 
or wide area network) :  RD/RO/1 
Page 190  
 
  HS2002 Description HS 2007 Description Reason for 
change 
  8517.61 -- Base stations  
  8517.62 -- Machines for the 
reception, conversion and transmission or 
regeneration of voice, 
images or other data, 
including switching and 
routing apparatus  
  8517.69 -- Other  
  8517.70 - Parts  
8517.80 - Other apparatus - (deleted)  
8517.90 - Parts - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.17 Electrical apparatus for line 
telephony or line telegraphy, 
including line telephone sets 
with cordless handsets and telecommunication apparatus for 
carrier-current line systems or 
for digital line systems; videophones. As specified for 
subheadings and split 
subheadings  CTH; or 35% value 
added rule 
 - Telephone sets; videophones :   
8517.11 -- Line telephone sets with 
cordless handsets CTSH  
8517.19 -- Other As specified for split 
subheading  
ex8517.19(a) -- Videophones, fitted with an 
encryption system CTSHS  
ex8517.19(b) -- Other CTSH  
 - Facsimile machines and 
teleprinters :   
8517.21 -- Facsimile machines CTSH  
8517.22 -- Teleprinters CTSH  
8517.30 - Telephonic or telegraphic 
switching apparatus CTSH  
8517.50 - Other apparatus, for carrier-
current line systems or for digital 
line systems CTSH  
8517.80 - Other apparatus As specified for split 
subheading   
ex8517.80(a) -- Other Apparatus, fitted with an 
encryption system CTSHS  
ex8517.80(b) -- Other CTSH  
8517.90 - Parts As specified for split 
subheading   
ex8517.90(a) -- Parts, fitted with an encryption 
system CTSHS  
ex8517.90(b) -- Other CTSH  
  RD/RO/1 
 Page 191 
 
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.17 Electrical apparatus for line 
telephony or line telegraphy, 
including line telephone sets with cordless handsets and 
telecommunication apparatus for 
carrier-current line systems or 
for digital line systems; 
videophones. As specified for 
subheadings and split 
subheadings  CTH; or 35% value 
added rule 
 - Telephone sets; videophones :   
8517.11 -- Line telephone sets with 
cordless handsets CTSH  
8517.19 -- Other As specified for split 
subheading  
ex8517.19(a) -- Videophones, fitted with an 
encryption system CTSHS  
ex8517.19(b) -- Other CTSH  
 - Facsimile machines and 
teleprinters : As specified for split 
subheading   
8517.21 -- Facsimile machines CTSH  
8517.22 -- Teleprinters CTSH  
8517.30 - Telephonic or telegraphic 
switching apparatus CTSH  
8517.50 - Other apparatus, for carrier-
current line systems or for digital line systems CTSH  
8517.80 - Other apparatus As specified for split 
subheading   
ex8517.80(a) -- Other Apparatus, fitted with an 
encryption system CTSHS  
ex8517.80(b) -- Other CTSH  
8517.90 - Parts As specified for split 
subheading   
ex8517.90(a) -- Parts, fitted with an encryption 
system CTSHS  
ex8517.90(b) -- Other CTSH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.17 Telephone sets, including 
telephones for cellular networks 
or for other wireless networks; 
other apparatus for the transmission or reception of 
voice, images or other data, 
including apparatus for communication in a wired or 
wireless network (such as a local 
or wide area network), other than transmission or reception 
apparatus of heading 84.43, 
85.25, 85.27 or 85.28. As specified for 
subheadings and split subheadings  CTH; or 35% value 
added rule 
 - Telephone sets, including 
telephones for cellular networks 
or for other wireless networks :   RD/RO/1 
Page 192  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8517.11 -- Line telephone sets with 
cordless handsets CTSH  
8517.12 -- Telephones for cellular 
networks or for other wireless 
networks CTSH, except from 
subheadings 8517.61, 
8517.62 or subheading 
8526.60  
8517.18 -- Other As specified for split 
subheading  
ex8517.18(a) -- Videophones, fitted with an 
encryption system CTSHS, except from 
subheading 8517.69  
ex8517.18(b) -- Other CTSH, except from 
subheading 8517.69  
 - Other apparatus for 
transmission or reception of 
voice, images or other data, 
including apparatus for communication in a wired or 
wireless network (such as a local 
or wide area network) :   
8517.61 -- Base stations CTSH, except from 
subheading 8517.62  
8517.62 -- Machines for the reception, 
conversion and transmission or 
regeneration of voice, images or other data, including switching 
and routing apparatus CTSH, except from 
subheading 8471.80, 
8443.32, 8517.61 or split subheading 
8525.60(a)  
8517.69 -- Other CTSH, except from 
subheading 8527.99  
8517.70 - Parts As specified for split 
subheadings   
ex8517.70(a) - Parts, fitted with an encryption 
system CTSHS, except from 
subheading 8443.99 or split heading ex84.73(b)  
ex8517.70(b) - other parts suitable for use 
solely or principally with the 
apparatus of headings Nos.85.25 to 85.28, fitted with an 
encryption system CTSHS, except from 
split subheading ex8529.90(b)  
ex8517.70(c) Other CTSH  
 
108. Heading 85.19 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.19 Turntables (record-
decks), record-players, 
cassette-players and 
other sound 
reproducing apparatus, not 
incorporating a sound 
recording device. 85.19 Sound recording or 
reproducing apparatus. Merging of 
headings 85.19 
and 85.20 to a rearranged heading 
85.19 entails the 
transfer of products of 
subheading 
8519.10 to new  RD/RO/1 
 Page 193 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
subheading 
8519.20  
These two 
headings have 
been merged to 
adapt to terminology used 
in international 
trade and due to technological 
progress in the 
high technology sector.  
8519.10 - Coin- or disc-operated 
record-players - (deleted)  
 - Other record-players : 8519.20 - Apparatus operated by 
coins, banknotes, bank cards, tokens or by other 
means of payment  
8519.21 -- Without loud speaker - (deleted)  
8519.29 -- Other - (deleted)  
 - Turntables 
(record-decks) : 8519.30 - Turntables (record-
decks) Merging of 
headings 85.19 and 85.20 to a 
rearranged heading 
85.19 entails he 
transfer of 
products of subheadings 
8519.31 and 
8519.39 to new subheading 
8519.30. 
8519.31 -- With automatic record 
changing mechanism - (deleted)   
8519.39 -- Other - (deleted)  
8519.40 - Transcribing machines - (deleted)  
  8519.50 - Telephone answering 
machines Merging of 
heading 85.19 and 
85.20 to a 
rearranged heading 85.19 entails the 
transfer of 
products of 
subheadings 
8520.20 to new subheading  
8519.50. 
   - Other apparatus :  
  8519.81 -- Using magnetic, 
optical or semiconductor 
media Merging of 
headings 85.19 and 85.20 to a 
rearranged heading 
85.19 entails the RD/RO/1 
Page 194  
 
  HS2002 Description HS 2007 Description Reason for 
change 
transfer of certain 
products of subheadings 
8519.40, 8519.92 
to 8519.99, 
8520.10, 8520.32 
to 8520.39 and 8520.90 to new 
subheading 
8519.81. 
  8519.89 -- Other Merging of 
headings 85.19 
and 85.20 to a 
rearranged heading 85.19 entails the 
transfer of certain 
products of subheadings 
8519.21, 8519.29, 
8519.40, 8519.99 and 8520.90 to 
new subheading 
8519.89 
 - Other sound 
reproducing apparatus :    
8519.92 -- Pocket-size cassette-
players - (deleted)   
8519.93 -- Other, cassette-type - (deleted)  
8519.99 -- Other - (deleted)  
85.20 Magnetic tape 
recorders and other 
sound recording 
apparatus, whether or not incorporating a 
sound reproducing 
device. [85.20]   
8520.10 - Dictating machines not 
capable of operating 
without an external 
source of power    
8520.20 - Telephone answering 
machines    
 - Other magnetic tape 
recorders incorporating 
sound reproducing 
apparatus :    
8520.32 -- Digital audio type    
8520.33 -- Other, cassette-type    
8520.39 -- Other    
8520.90 - Other    
  RD/RO/1 
 Page 195 
 
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.19 Turntables (record-decks), 
record-players, cassette-players 
and other sound reproducing 
apparatus, not incorporating a 
sound recording device. CTSH 45% value added rule 
 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.20 Magnetic tape recorders and 
other sound recording apparatus, 
whether or not incorporating a 
sound reproducing device. CTH 45% value added rule 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.19 Turntables (record-decks), 
record-players, cassette-players 
and other sound reproducing 
apparatus, not incorporating a 
sound recording device. CTSH 45% value added rule 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.20 Magnetic tape recorders and 
other sound recording apparatus, 
whether or not incorporating a 
sound reproducing device. CTH 45% value added rule 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.19 Sound recording or reproducing 
apparatus. As specified for split 
headings 45% value added rule 
ex85.19(a) - Magnetic tape recorders and 
other sound recording apparatus, 
whether or not incorporating a 
sound reproducing device. CTSH  
ex85.19(b) - Other CTSHS  
 
109. Heading 85.23 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.23 Prepared unrecorded 
media for sound 
recording or similar 
recording of other 85.23 Discs, tapes, solid-state 
non-volatile storage 
devices, "smart cards" 
and other media for the  RD/RO/1 
Page 196  
 
  HS2002 Description HS 2007 Description Reason for 
change 
phenomena, other than 
products of Chapter 
37. 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. 
 - Magnetic tapes :    
8523.11 -- Of a width not 
exceeding 4 mm - (deleted)   
8523.12 -- Of a width exceeding 
4 mm but not exceeding 6.5 mm - (deleted)
  
8523.13 -- Of a width exceeding 
6.5 mm - (deleted)   
8523.20 - Magnetic discs  - Magnetic media :  
  8523.21 -- Cards incorporating a 
magnetic stripe Merging headings 
85.23and 85.24 entails the transfer 
of products from 
subheadings 8523.30 and 
8524.60 to 
subheading 
8523.21 
  8523.29 -- Other Merging of 
headings 85.23 and 85.24 entails 
the transfer of 
certain products from subheadings 
8523.11, 8523.12, 
8523.13, 8523.20, 8524.40, 8524.51, 
8524.52, 8524.91 
and 8524.99 to new subheading 
8523.29. 
8523.30 - Cards incorporating a 
magnetic stripe - (deleted)  
  8523.40 - Optical media Merging of 
headings 85.23 
and 85.24 entails 
the transfer of 
certain products 
from subehadings 8523.90, 8524.31, 
8524.32, 8524.39, 
8524.91 and 8524.99 to new 
subheadinh 
8523.40 
   - Semiconductor media :  
  8523.51 -- Solid-state non- Merging of  RD/RO/1 
 Page 197 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
volatile storage devices headings 85.23 
and 85.24 entails the transfer of 
certain products 
from subheadings 
8523.90, 8524.91 
and 8524.99 to new subheadings 
8523.51 
  8523.52 -- “Smart cards” Merging of 
headings 85.23 and 85.24 and the 
creation of new 
subheading 8523.52 entails the 
transfer of certain 
products from subheadings 
8542.10 and 
8543.89 to new subheading 
8523.52. 
  8523.59 -- Other Merging of 
headings 85.23 and 85.24 entails 
the transfer of 
certain products 
from subheadings 
8523.90, 8524.91, 8524.99 and 
8543.81 to new 
subheading 8523.59 
  8523.80 - Other Merging of 
headings 85.23 
and 85.24 entails the transfer of 
certain products 
from subheadings 8523.90, 8524.10, 
8524.91 and 
8524.99 to new subheading 
8523.80. 
8523.90 - Other - (deleted)  
85.24 Records, tapes and 
other recorded media 
for sound or other 
similarly recorded phenomena, including 
matrices and masters 
for the production of records, but excluding 
products of Chapter 
37.  [85.24]   RD/RO/1 
Page 198  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8524.10 - Gramophone records    
 - Discs for laser reading 
systems :    
8524.31 -- For reproducing 
phenomena other than 
sound or image    
8524.32 -- For reproducing 
sound only    
8524.39 -- Other    
8524.40 - Magnetic tapes for 
reproducing phenomena 
other than sound or image    
 -  Other magnetic tapes :    
8524.51 -- Of a width not 
exceeding 4 mm    
8524.52 -- Of a width exceeding 
4 mm but not exceeding 6.5 mm    
8524.53 -- Of a width exceeding 
6.5 mm    
8524.60 - Cards incorporating a 
magnetic stripe    
 - Other :    
8524.91 -- For reproducing 
phenomena other than 
sound or image    
8524.99 -- Other    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
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 
 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.24 Records, tapes and other 
recorded media for sound or 
other similarly recorded phenomena, including matrices 
and masters for the production of 
records, but excluding products of Chapter 37. CTH 45% value added rule 
  RD/RO/1 
 Page 199 
 
 
   
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
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 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.24 Records, tapes and other 
recorded media for sound or 
other similarly recorded 
phenomena, including matrices and masters for the production of 
records, but excluding products 
of Chapter 37. CTH 45% value added rule 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
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. As specified for 
subheadings 45% value added rule 
 - Magnetic media :   
8523.21 -- Cards incorporating a 
magnetic stripe CTH  
8523.29 -- Other 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 -- Other CTH  
8523.80 - Other CTH  
 
110. Heading 85.25 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.25 Transmission apparatus 
for radio-telephony, 
radio-telegraphy, radio-
broadcasting or 85.25 Transmission apparatus 
for radio-broadcasting or 
television, whether or not 
incorporating reception The structure of 
heading 85.25 has 
been revised based 
on technological RD/RO/1 
Page 200  
 
  HS2002 Description HS 2007 Description Reason for 
change 
television, whether or 
not incorporating reception apparatus or 
sound recording or 
reproducing apparatus; 
television cameras; still 
image video cameras and other video camera 
recorders; digital 
cameras. apparatus or sound 
recording or reproducing apparatus; television 
cameras, digital cameras 
and video camera 
recorders. progress in the 
high technology sector.  
 
Subheadings 
8525.30 and 
8525.40 are deleted and the 
goods of those 
subheadings are combined in new 
subheading 
8525.80 
8525.10 - Transmission 
apparatus - (deleted)   
8525.20 - Transmission 
apparatus incorporating 
reception apparatus - (deleted)   
8525.30 - Television cameras - (deleted)  
8525.40 - Still image video 
cameras and other video 
camera recorders; digital 
cameras - (deleted)   
  8525.50 - Transmission apparatus  
  8525.60 - Transmission apparatus 
incorporating reception 
apparatus  
  8525.80 - Television cameras, 
digital cameras and video 
camera    recorders  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.25 Transmission apparatus for 
radio-telephony, radio-telegraphy, radio-broadcasting or 
television, whether or not 
incorporating reception apparatus or sound recording or 
reproducing apparatus; television 
cameras; still image video cameras and other video camera 
recorders; digital cameras. As specified for 
subheadings and split 
subheadings 45% value added rule 
8525.10 - Transmission apparatus CTH  
8525.20 - Transmission apparatus 
incorporating reception 
apparatus As specified for split 
subheadings  
ex8525.20(a) -- Transmission apparatus 
incorporating reception apparatus, fitted with and 
encryption system CTSHS  
ex8525.20(b) -- Other CTH  
8525.30 - Television cameras CTH   RD/RO/1 
 Page 201 
 
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
8525.40 - Still image video cameras and 
other video camera recorders; 
digital cameras CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.25 Transmission apparatus for 
radio-telephony, radio-
telegraphy, radio-broadcasting or 
television, whether or not incorporating reception 
apparatus or sound recording or 
reproducing apparatus; television cameras; still image video 
cameras and other video camera 
recorders; digital cameras. As specified for 
subheadings and split 
subheadings 45% value added rule 
8525.10 - Transmission apparatus CTH  
8525.20 - Transmission apparatus 
incorporating reception 
apparatus As specified for split 
subheadings  
ex8525.20(a) -- Transmission apparatus 
incorporating reception 
apparatus, fitted with and 
encryption system CTSHS  
ex8525.20(b) -- Other CTH  
8525.30 - Television cameras CTH  
8525.40 - Still image video cameras and 
other video camera recorders; 
digital cameras CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.25 Transmission apparatus for 
radio-telephony, radio-telegraphy, radio-broadcasting or 
television, whether or not 
incorporating reception apparatus or sound recording or 
reproducing apparatus; television 
cameras; still image video cameras and other video camera 
recorders; digital cameras. As specified for 
subheadings and split 
subheadings 45% value added rule 
8525.50 - Transmission apparatus CTH, except from 
subheadings 8517.61 or 8517.62  
8525.60 - Transmission apparatus 
incorporating reception apparatus As specified for spit 
subheadings  
ex8525.60(a) -- Transmission apparatus 
incorporating reception 
apparatus, fitted with and encryption system CTSHS, except from 
subheadings 8517.12, 
8517.61 or  8517.62  
ex8525.60(b) -- Other CTH  RD/RO/1 
Page 202  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8525.80 - Television cameras, digital 
cameras and video camera    
recorders CTH  
 
111. Heading 85.27 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.27 Reception apparatus for 
radio-telephony, radio-telegraphy or radio-
broadcasting, whether or 
not combined, in the same housing, with 
sound recording or 
reproducing apparatus 
or a clock. 85.27 Reception apparatus for 
radio-broadcasting, 
whether or not 
combined, in the same housing, with sound 
recording or reproducing 
apparatus or a clock. The structure of 
heading 85.27 has 
been revised based 
on technological progress in the 
high technology 
sector. 
 - Radio-broadcast 
receivers capable of operating without an 
external source of 
power, including apparatus capable of 
receiving also radio-
telephony or radio-telegraphy :  - Radio-broadcast 
receivers capable of 
operating without an external source of power 
:  
8527.12 -- Pocket-size radio 
cassette-players 8527.12 -- Pocket-size radio 
cassette-players  
8527.13 -- Other apparatus 
combined with sound recording or 
reproducing apparatus 8527.13 -- Other apparatus 
combined with sound recording or reproducing 
apparatus  
8527.19 -- Other 8527.19 -- Other  
 - Radio-broadcast 
receivers not capable of 
operating without an 
external source of power, of a kind used in 
motor vehicles, 
including apparatus capable of receiving 
also radio-telephony or 
radio-telegraphy :  - Radio-broadcast 
receivers not capable of operating without an 
external source of power, 
of a kind used in motor vehicles :  
8527.21 -- Combined with sound 
recording or 
reproducing apparatus 8527.21 -- Combined with sound 
recording or reproducing 
apparatus  
8527.29 -- Other 8527.29 -- Other  
 - Other radio-broadcast 
receivers, including apparatus capable of 
receiving also radio-
telephony or radio-telegraphy :     RD/RO/1 
 Page 203 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8527.31 -- Combined with sound 
recording or reproducing apparatus - (deleted)
  
8527.32 -- Not combined with 
sound recording or 
reproducing apparatus 
but combined with a 
clock - (deleted)   
8527.39 -- Other - (deleted)  
8527.90 - Other apparatus  - Other :  
  8527.91 -- Combined with sound 
recording or reproducing 
apparatus  
  8527.92 -- Not combined with 
sound recording or reproducing apparatus 
but combined with a 
clock  
  8527.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.27 Reception apparatus for radio-
telephony, radio-telegraphy or 
radio-broadcasting, whether or 
not combined, in the same 
housing, with sound recording or 
reproducing apparatus or a clock. CTH 45% value added rule 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.27 Reception apparatus for radio-
telephony, radio-telegraphy or 
radio-broadcasting, whether or 
not combined, in the same 
housing, with sound recording or 
reproducing apparatus or a clock. CTH 45% value added rule 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.27 Reception apparatus for radio-
broadcasting, whether or not 
combined, in the same housing, with sound recording or 
reproducing apparatus or a clock. As specified for 
subheadings 45% value added rule 
 - Radio-broadcast receivers 
capable of operating without an 
external source of power :   
8527.12 -- Pocket-size radio cassette-
players CTH  RD/RO/1 
Page 204  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8527.13 -- Other apparatus combined 
with sound recording or 
reproducing apparatus CTH  
8527.19 -- Other CTH  
 - Radio-broadcast receivers not 
capable of operating without an 
external source of power, of a kind used in motor vehicles :   
8527.21 -- Combined with sound 
recording or reproducing 
apparatus CTH  
8527.29 -- Other CTH  
 - Other :   
8527.91 -- Combined with sound 
recording or reproducing 
apparatus CTH  
8527.92 -- Not combined with sound 
recording or reproducing apparatus but combined with a 
clock CTH  
8527.99 -- Other CTH, except from 
subheading 8517.69  
 
112. Heading 85.28 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.28 Reception apparatus for 
television, whether or 
not incorporating radio-
broadcast receivers or sound or video 
recording or 
reproducing apparatus; video monitors and 
video projectors. 85.28 Monitors and projectors, 
not incorporating television reception 
apparatus; reception 
apparatus for television, whether or not 
incorporating radio-
broadcast receivers or sound or video recording 
or reproducing apparatus. The structure of 
heading 85.27 has 
been revised based on technological 
progress in the 
high technology sector. 
 - Reception apparatus 
for television, whether 
or not incorporating 
radio-broadcast receivers or sound or 
video recording or 
reproducing apparatus :    
8528.12 -- Colour - (deleted)  
8528.13 -- Black and white or 
other monochrome - (deleted)   
 - Video monitors :  (deleted)  
8528.21 -- Colour - (deleted)  
8528.22 -- Black and white or 
other monochrome - (deleted)   
8528.30 - Video projectors - (deleted)   RD/RO/1 
 Page 205 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
   - Cathode-ray tube 
monitors :  
  8528.41 -- Of a kind solely or 
principally used in an 
automatic data 
processing system of 
heading 84.71  
  8528.49 -- Other  
   - Other monitors :  
  8528.51 -- Of a kind solely or 
principally used in an automatic data 
processing system of 
heading 84.71  
  8528.59 -- Other  
   - Projectors :  
  8528.61 -- Of a kind solely or 
principally used in an 
automatic data 
processing system of heading 84.71  
  8528.69 -- Other  
   - Reception apparatus for 
television, whether or not 
incorporating radio-
broadcast receivers or 
sound or video recording or reproducing apparatus 
:  
  8528.71 -- Not designed to 
incorporate a video display or screen  
  8528.72 -- Other, colour  
  8528.73 -- Other, black and white 
or other monochrome  
 
(b) Technical rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.28 Reception apparatus for 
television, whether or not 
incorporating radio-broadcast 
receivers or sound or video 
recording or reproducing 
apparatus; video monitors and 
video projectors. CTH 45% value added rule 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.28 Reception apparatus for 
television, whether or not 
incorporating radio-broadcast CTH 45% value added rule RD/RO/1 
Page 206  
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
receivers or sound or video 
recording or reproducing 
apparatus; video monitors and 
video projectors. 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.28 Monitors and projectors, not 
incorporating television 
reception apparatus; reception apparatus for television, whether 
or not incorporating radio-
broadcast receivers or sound or video recording or reproducing 
apparatus. As specified for 
subheadings 45% value added rule 
 - Cathode-ray tube monitors :   
8528.41 -- Of a kind solely or principally 
used in an automatic data 
processing system of heading 
84.71 CTH, except from 
subheading 8471.60  
8528.49 -- Other CTH  
 - Other monitors :   
8528.51 -- Of a kind solely or principally 
used in an automatic data 
processing system of heading 
84.71 CTH, except from 
subheading 8471.60  
8528.59 -- Other CTH  
 - Projectors :   
8528.61 -- Of a kind solely or principally 
used in an automatic data 
processing system of heading 
84.71 CTH, except from 
subheading 8471.60  
8528.69 -- Other CTH  
 - Reception apparatus for 
television, whether or not 
incorporating radio-broadcast 
receivers or sound or video 
recording or reproducing 
apparatus :   
8528.71 -- Not designed to incorporate a 
video display or screen CTH  
8528.72 -- Other, colour CTH  
8528.73 -- Other, black and white or other 
monochrome CTH  
 
113. Heading 85.29 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.29 Parts suitable for use 
solely or principally 85.29 Parts suitable for use 
solely or principally with Articles of 
subheading  RD/RO/1 
 Page 207 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
with the apparatus of 
headings 85.25 to 85.28. the apparatus of headings 
85.25 to 85.28. 8471.60 have been 
transferred to subheadings 
8528.51 and 
8528.61. 
Consequently, 
parts initially classified in 
subheading 
8473.30 have also been transferred to 
subheading 
8529.90. 
8529.10 - Aerials and aerial 
reflectors of all kinds; 
parts suitable for use 
therewith 8529.10 - Aerials and aerial 
reflectors of all kinds; 
parts suitable for use 
therewith  
8529.90 - Other 8529.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.29 Parts suitable for use solely or 
principally with the apparatus of 
headings 85.25 to 85.28. As specified for 
subheadings and split 
subheadings 45% value added rule 
8529.10 - Aerials and aerial reflectors of 
all kinds; parts suitable for use 
therewith CTH  
8529.90 - Other As specified for split 
subheadings  
ex8529.90(a) - Elevation mount CTSHS  
ex8529.90(b) - other parts suitable for use 
solely or principally with the 
apparatus of headings Nos. 85.25 
to 85.28, fitted with an encryption system CTSHS  
ex8529.90(c) - Other CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.29 Parts suitable for use solely or 
principally with the apparatus of 
headings 85.25 to 85.28. As specified for 
subheadings and split 
subheadings 45% value added rule 
8529.10 - Aerials and aerial reflectors of 
all kinds; parts suitable for use 
therewith CTH  
8529.90 - Other As specified for split 
subheadings  
ex8529.90(a) - Elevation mount CTSHS  
ex8529.90(b) - other parts suitable for use 
solely or principally with the 
apparatus of headings Nos. 85.25 CTSHS  RD/RO/1 
Page 208  
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
to 85.28, fitted with an 
encryption system 
ex8529.90(c) - Other CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.29 Parts suitable for use solely or 
principally with the apparatus of headings 85.25 to 85.28. As specified for 
subheadings and split subheadings 45% value added rule 
8529.10 - Aerials and aerial reflectors of 
all kinds; parts suitable for use 
therewith CTH  
8529.90 - Other As specified for split 
subheadings  
ex8529.90(a) - Elevation mount CTSHS  
ex8529.90(b) - other parts suitable for use 
solely or principally with the apparatus of headings Nos. 85.25 
to 85.28, fitted with an 
encryption system CTSHS, except  split 
heading ex84.73(b) or split subheading 
ex8517.70(b)  
ex8529.90(c) - Other CTH  
 
114. Heading 85.36 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.36 Electrical apparatus for 
switching or protecting 
electrical circuits, or for 
making connections to or in electrical circuits 
(for example, switches, 
relays, fuses, surge 
suppressors, plugs, 
sockets, lamp-holders, junction boxes), for a 
voltage not exceeding 
1,000 volts. 85.36 Electrical apparatus for 
switching or protecting electrical circuits, or for 
making connections to or 
in electrical circuits (for example, switches, 
relays, fuses, surge 
suppressors, plugs, sockets, lamp-holders 
and other connectors, 
junction boxes), for a voltage not exceeding 
1,000 volts; connectors 
for optical fibres, optical fibre bundles or cables. Creation of new 
subheading 
8536.70 for 
connectors for optical fibres, 
optical fibre 
bundles or cables 
which have been 
initially classified according to the 
constituent 
material. 
8536.10 - Fuses 8536.10 - Fuses  
8536.20 - Automatic circuit 
breakers 8536.20 - Automatic circuit 
breakers  
8536.30 - Other apparatus for 
protecting electrical 
circuits 8536.30 - Other apparatus for 
protecting electrical 
circuits  
 - Relays :  - Relays :  
8536.41 -- For a voltage not 
exceeding 60 V 8536.41 -- For a voltage not 
exceeding 60 V  
8536.49 -- Other 8536.49 -- Other   RD/RO/1 
 Page 209 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8536.50 - Other switches 8536.50 - Other switches  
 - Lamp-holders, plugs 
and sockets :  - Lamp-holders, plugs 
and sockets :  
8536.61 -- Lamp-holders 8536.61 -- Lamp-holders  
8536.69 -- Other 8536.69 -- Other  
  8536.70 - Connectors for optical 
fibres, optical fibre 
bundles or cables  
8536.90 - Other apparatus 8536.90 - Other apparatus  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.36 Electrical apparatus for 
switching or protecting electrical 
circuits, or for making 
connections to or in electrical 
circuits (for example, switches, 
relays, fuses, surge suppressors, 
plugs, sockets, lamp-holders, 
junction boxes), for a voltage not 
exceeding 1,000 volts. CTH CTH, except from 
heading  85.38; or 35% 
value added rule 
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.36 Electrical apparatus for 
switching or protecting electrical 
circuits, or for making 
connections to or in electrical 
circuits (for example, switches, 
relays, fuses, surge suppressors, 
plugs, sockets, lamp-holders, 
junction boxes), for a voltage not 
exceeding 1,000 volts. CTH CTH, except from 
heading  85.38; or 35% 
value added rule 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.36 Electrical apparatus for 
switching or protecting electrical 
circuits, or for making connections to or in electrical 
circuits (for example, switches, 
relays, fuses, surge suppressors, plugs, sockets, lamp-holders, 
junction boxes), for a voltage not 
exceeding 1,000 volts. As specified for 
subheadings CTH, except from 
heading  85.38; or 35% 
value added rule 
8536.10 - Fuses CTH  
8536.20 - Automatic circuit breakers CTH  
8536.30 - Other apparatus for protecting 
electrical circuits CTH  
 - Relays :   RD/RO/1 
Page 210  
 
  HS 2007 Description Primary rules 
(1) (2) (3) (4) 
8536.41 -- For a voltage not exceeding 60 
V CTH  
8536.49 -- Other CTH  
8536.50 - Other switches CTH  
 - Lamp-holders, plugs and 
sockets :   
8536.61 -- Lamp-holders CTH  
8536.69 -- Other CTH  
8536.70 - Connectors for optical fibres, 
optical fibre bundles or cables CTH, except from 
heading 69.09, 
subheadings 3926.90, 7419.91 or split 
subheading 
ex7419.99(d)  
8536.90 - Other apparatus CTH  
 
115. Heading 85.42 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.42 Electronic integrated 
circuits and 
microassemblies. 85.42 Electronic integrated 
circuits. The structure of 
heading 85.42 has been based on 
technological 
progress. 
8542.10 - Cards incorporating an 
electronic integrated 
circuit ("smart" cards) - (deleted)   
 - Monolithic integrated 
circuits :  (deleted)   
8542.21 -- Digital - (deleted)  
8542.29 -- Other - (deleted)  
   - Electronic integrated 
circuits :  
  8542.31 -- Processors and 
controllers, whether or 
not combined with 
memories, converters, 
logic circuits, amplifiers, clock and timing circuits, 
or other circuits  
  8542.32 -- Memories  
  8542.33 -- Amplifiers  
  8542.39 -- Other  
8542.60 - Hybrid integrated 
circuits - (deleted)   
8542.70 - Electronic 
microassemblies - (deleted)   
8542.90 - Parts 8542.90 - Parts  
  RD/RO/1 
 Page 211 
 
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.42 
 Electronic integrated circuits and 
microassemblies. The origin shall be the 
country of a good of this 
heading [assembly] [diffusion] For electronic 
integrated circuits: The operation of 
diffusion (where 
integrated circuits are formed on a 
semiconductor 
substrate by the selective introduction 
of an appropriate 
dopant) For other: 
CTH; or  35%value 
added rule 
 
HS 20023 Description Rule 
(1) (2) (3) (4) 
85.42 Electronic integrated circuits and 
microassemblies. The origin shall be the 
country of a good of this 
heading [assembly] 
[diffusion]. For electronic 
integrated circuits:   
The operation of 
diffusion (where integrated circuits are 
formed on a semi-
conductor substrate by the selective 
introdu-ction of an 
appropri-ate dopant) 
   For other:  CTH;  or 
35% value added rule 
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
85.42 Electronic integrated circuits and 
microassemblies. As specified for 
subheadings For electronic 
integrated circuits:   
The operation of 
diffusion (where 
integrated circuits are formed on a semi-
conductor substrate 
by the selective introdu-ction of an 
appropri-ate dopant) 
   For other:  CTH;  or 
35% value added rule 
 - Electronic integrated circuits :   
                                                      
3 As per Recommendation JOB/RO/2 RD/RO/1 
Page 212  
 
  HS 2007 Description Rule 
(1) (2) (3) (4) 
8542.31 -- Processors and controllers, 
whether or not combined with 
memories, converters, logic circuits, amplifiers, clock and 
timing circuits, or other circuits The origin shall be the 
country of a good of this 
heading [assembly] [diffusion], except from 
split subheading 
ex8548.90(b).  
8542.32 -- Memories The origin shall be the 
country of a good of this 
heading [assembly] 
[diffusion] except from split subheading 
ex8548.90(b).  
8542.33 -- Amplifiers The origin shall be the 
country of a good of this heading [assembly] 
[diffusion] except from 
split subheading 
8548.90(b).  
8542.39 -- Other The origin shall be the 
country of a good of this heading [assembly] 
[diffusion] except from 
split subheading ex8548.90(b).  
8542.90 - Parts The origin shall be the 
country of a good of this 
heading [assembly] [diffusion], except from 
subheading 8523.52.  
 
116. Heading 85.43 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.43 Electrical machines and 
apparatus, having 
individual functions, not specified or included 
elsewhere in this 
Chapter. 85.43 Electrical machines and 
apparatus, having 
individual functions, not specified or included 
elsewhere in this 
Chapter.  
 - Particle accelerators : 8 543.10 - Particle accelerators Subheadings 
8543.11 and 
8543.19 have been 
merged into new subheading 
8543.10 covering 
all particle 
accelerators other 
than those of subheading 
8486.20.  RD/RO/1 
 Page 213 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8543.11 -- Ion implanters for 
doping semiconductor materials - (deleted)
  
8543.19 -- Other - (deleted)  
8543.20 - Signal generators 8543.20 - Signal generators  
8543.30 - Machines and 
apparatus for electroplating, 
electrolysis or 
electrophoresis 8543.30 - Machines and apparatus 
for electroplating, electrolysis or 
electrophoresis  
8543.40 - Electric fence 
energisers - (deleted)  
  8543.70 - Other machines and 
apparatus Deletion of 
subheadings 
8543.40 and 8543.89 entails the 
transfer of these 
products to subheading 
8543.70 
 - Other machines and 
apparatus :    
8543.81 -- Proximity cards and 
tags - (deleted)   
8543.89 -- Other - (deleted)  
8543.90 - Parts 8543.90 - Parts See remarks for 
subheading 8486.90. 
Microassemblies 
are no longer in heading 85.42. 
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.43 Electrical machines and 
apparatus, having individual 
functions, not specified or included elsewhere in this 
Chapter. As specified for 
subheadings CTH; or 35% value 
added rule 
 - Particle accelerators :   
8543.11 -- Ion implanters for doping 
semiconductor materials CTSH  
8543.19 -- Other CTSH  
8543.20 - Signal generators CTSH  
8543.30 - Machines and apparatus for 
electroplating, electrolysis or 
electrophoresis CTSH  
8543.40 - Electric fence energisers CTSH  
    
 - Other machines and apparatus :   
8543.81 -- Proximity cards and tags CTSH  
8543.89 -- Other CTSH  RD/RO/1 
Page 214  
 
  HS 1996 Description Primary rules 
(1) (2) (3) (4) 
8543.90 - Parts CTH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.43 Electrical machines and 
apparatus, having individual 
functions, not specified or included elsewhere in this 
Chapter. As specified for 
subheadings CTH; or 35% value 
added rule 
 - Particle accelerators :   
8543.11 -- Ion implanters for doping 
semiconductor materials CTSH  
8543.19 -- Other CTSH  
8543.20 - Signal generators CTSH  
8543.30 - Machines and apparatus for 
electroplating, electrolysis or 
electrophoresis CTSH  
8543.40 - Electric fence energisers CTSH  
 - Other machines and apparatus :   
8543.81 -- Proximity cards and tags CTSH  
8543.89 -- Other CTSH  
8543.90 - Parts CTH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.43 Electrical machines and 
apparatus, having individual 
functions, not specified or 
included elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value 
added rule 
8543.10 - Particle accelerators  CTSH, except from split 
subheading 8486.20(s)  
8543.20 - Signal generators CTSH  
8543.30 - Machines and apparatus for 
electroplating, electrolysis or electrophoresis CTSH  
8543.70 - Other machines and apparatus  CTSH, except from split 
subheadings 
ex8486.10(l) , ex8486.20(t), 
ex 8486.30(l), 
ex8486.40(n) or  subheading 8523.52  
8543.90 - Parts CTH, except from 
subheading 8523.52, 
split subheadings 
ex8486.90(p), or 
ex8548.90(a)  
 
(c) Comments by the Secretariat 
 See comments for heading 84.19.  RD/RO/1 
 Page 215 
 
 
  117. Heading 85.44 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.44 Insulated (including 
enamelled or anodised) 
wire, cable (including 
co-axial cable) and other insulated electric 
conductors, whether or 
not fitted with connectors; optical fibre 
cables, made up of 
individually sheathed 
fibres, whether or not 
assembled with electric conductors or fitted with 
connectors. 85.44 Insulated (including 
enamelled or anodised) 
wire, cable (including 
co-axial cable) and other insulated electric 
conductors, whether or 
not fitted with connectors; optical fibre 
cables, made up of 
individually sheathed 
fibres, whether or not 
assembled with electric conductors or fitted with 
connectors. Subheading 
8544.41 and 
8544.51 have been 
merged into new 
subheading 
8544.42 covering all other electric 
conductors, for a 
voltage not exceeding 1,000 
V, fitted with 
connectors.  
Subheadings 
8544.49 and 8544.59 have been 
merged into 
subheading 8544.49. 
 - Winding wire :  - Winding wire :  
8544.11 -- Of copper 8544.11 -- Of copper  
8544.19 -- Other 8544.19 -- Other  
8544.20 - Co-axial cable and 
other co-axial electric 
conductors 8544.20 - Co-axial cable and 
other co-axial electric 
conductors  
8544.30 - Ignition wiring sets 
and other wiring sets of 
a kind used in vehicles, aircraft or ships 8544.30 - Ignition wiring sets and 
other wiring sets of a 
kind used in vehicles, aircraft or ships  
 - Other electric 
conductors, for a voltage 
not exceeding 80 V :  - Other electric 
conductors, for a voltage 
not exceeding  1,000 V :  
8544.41 -- Fitted with connectors - (deleted)  
  8544.42 -- Fitted with connectors  
8544.49 -- Other 8544.49 -- Other  
 - Other electric 
conductors, for a voltage 
exceeding 80 V but not exceeding 1,000 V :    
8544.51 -- Fitted with connectors - (deleted)  
8544.59 -- Other - (deleted)  
8544.60 - Other electric 
conductors, for a voltage 
exceeding 1,000 V 8544.60 - Other electric 
conductors, for a voltage 
exceeding 1,000 V  
8544.70 - Optical fibre cables 8 544.70 - Optical fibre cables  
 RD/RO/1 
Page 216  
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.44 Insulated (including enamelled 
or anodised) wire, cable (including co-axial cable) and 
other insulated electric 
conductors, whether or not fitted with connectors; optical fibre 
cables, made up of individually 
sheathed fibres, whether or not assembled with electric 
conductors or fitted with 
connectors. As specified for 
subheading CTH; or 35% value 
added rule 
 - Winding wire :   
8544.11 -- Of copper CTSH  
8544.19 -- Other CTSH  
8544.20 - Co-axial cable and other co-
axial electric conductors CTSH  
8544.30 - Ignition wiring sets and other 
wiring sets of a kind used in vehicles, aircraft or ships CTSH  
 - Other electric conductors, for a 
voltage not exceeding 80 V :   
8544.41 -- Fitted with connectors CTSH, except from 
8544.49  
8544.49 -- Other CTSH  
 - Other electric conductors, for a 
voltage exceeding 80 V but not 
exceeding 1,000 V :   
8544.51 -- Fitted with connectors CTSH, except from 
8544.59  
8544.59 -- Other CTSH  
8544.60 - Other electric conductors, for a 
voltage exceeding 1,000 V CTSH  
8544.70 - Optical fi bre cables CTSH  
 
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.44 Insulated (including enamelled 
or anodised) wire, cable 
(including co-axial cable) and other insulated electric 
conductors, whether or not fitted 
with connectors; optical fibre cables, made up of individually 
sheathed fibres, whether or not 
assembled with electric 
conductors or fitted with 
connectors. As specified for 
subheading CTH; or 35% value 
added rule 
 - Winding wire :   
8544.11 -- Of copper CTSH  
8544.19 -- Other CTSH   RD/RO/1 
 Page 217 
 
 
  HS 2002 Description Primary rules 
(1) (2) (3) (4) 
8544.20 - Co-axial cable and other co-
axial electric conductors CTSH  
8544.30 - Ignition wiring sets and other 
wiring sets of a kind used in 
vehicles, aircraft or ships CTSH  
 - Other electric conductors, for a 
voltage not exceeding 80 V :   
8544.41 -- Fitted with connectors CTSH, except from 
8544.49  
8544.49 -- Other CTSH  
 - Other electric conductors, for a 
voltage exceeding 80 V but not 
exceeding 1,000 V :   
8544.51 -- Fitted with connectors CTSH, except from 
8544.59  
8544.59 -- Other CTSH  
8544.60 - Other electric conductors, for a 
voltage exceeding 1,000 V CTSH  
8544.70 - Optical fi bre cables CTSH  
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.44 Insulated (including enamelled 
or anodised) wire, cable (including co-axial cable) and 
other insulated electric 
conductors, whether or not fitted with connectors; optical fibre 
cables, made up of individually 
sheathed fibres, whether or not assembled with electric 
conductors or fitted with 
connectors. As specified for 
subheading CTH; or 35% value 
added rule 
 - Winding wire :   
8544.11 -- Of copper CTSH  
8544.19 -- Other CTSH  
8544.20 - Co-axial cable and other co-
axial electric conductors CTSH  
8544.30 - Ignition wiring sets and other 
wiring sets of a kind used in vehicles, aircraft or ships CTSH  
 - Other electric conductors, for a 
voltage not exceeding  
1,000 V :   
8544.42 -- Fitted with connectors CTSH, except from 
subheading 8544.49  
8544.49 -- Other CTSH  
8544.60 - Other electric conductors, for a 
voltage exceeding 1,000 V CTSH  
8544.70 - Optical fi bre cables CTSH  
 RD/RO/1 
Page 218  
 
  118. Heading 85.48 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.48 Waste and scrap of 
primary cells, primary 
batteries and electric 
accumulators; spent 
primary cells, spent 
primary batteries and spent electric 
accumulators; electrical 
parts of machinery or apparatus, not specified 
or included elsewhere in 
this Chapter. 85.48 Waste and scrap of 
primary cells, primary 
batteries and electric 
accumulators; spent 
primary cells, spent 
primary batteries and spent electric 
accumulators; electrical 
parts of machinery or apparatus, not specified 
or included elsewhere in 
this Chapter. See remarks for 
heading 85.42 and 
microassemblies are no longer in 
heading 85.42 
8548.10 - Waste and scrap of 
primary cells, primary 
batteries and electric 
accumulators; spent primary cells, spent 
primary batteries and 
spent electric accumulators 8548.10 - Waste and scrap of 
primary cells, primary 
batteries and electric 
accumulators; spent primary cells, spent 
primary batteries and 
spent electric accumulators  
8548.90 - Other 8548.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
(1) (2) (3) (4) 
85.48 Waste and scrap of primary cells, 
primary batteries and electric accumulators; spent primary 
cells, spent primary batteries and 
spent electric accumulators; electrical parts of machinery or 
apparatus, not specified or 
included elsewhere in this Chapter. As specified for 
subheadings  
8548.10 - Waste and scrap of primary 
cells, primary batteries and 
electric accumulators; spent 
primary cells, spent primary batteries and spent electric 
accumulators The origin shall be the 
country where the goods of this subheading in 
which they are derived 
or collected from manufacturing or 
processing operations or 
from consumption. The origin shall be the 
country where the 
goods of this subheading in which 
they are derived or 
collected from manufacturing or 
processing operations 
or from consumption  
8548.90 - Other CTSH CTH; or 35% value 
added rule 
  RD/RO/1 
 Page 219 
 
 
   
HS 2002 Description Primary rules 
(1) (2) (3) (4) 
85.48 Waste and scrap of primary cells, 
primary batteries and electric accumulators; spent primary 
cells, spent primary batteries and 
spent electric accumulators; electrical parts of machinery or 
apparatus, not specified or 
included elsewhere in this Chapter. As specified for 
subheadings  
8548.10 - Waste and scrap of primary 
cells, primary batteries and 
electric accumulators; spent 
primary cells, spent primary batteries and spent electric 
accumulators The origin shall be the 
country where the goods of this subheading in 
which they are derived 
or collected from manufacturing or 
processing operations or 
from consumption. The origin shall be the 
country where the 
goods of this subheading in which 
they are derived or 
collected from 
manufacturing or 
processing operations or from consumption  
8548.90 - Other CTSH CTH; or 35% value 
added rule 
 
HS 2007 Description Primary rules 
(1) (2) (3) (4) 
85.48 Waste and scrap of primary cells, 
primary batteries and electric 
accumulators; spent primary 
cells, spent primary batteries and 
spent electric accumulators; electrical parts of machinery or 
apparatus, not specified or 
included elsewhere in this Chapter. As specified for 
subheadings  
8548.10 - Waste and scrap of primary 
cells, primary batteries and 
electric accumulators; spent 
primary cells, spent primary batteries and spent electric 
accumulators The origin shall be the 
country where the goods 
of this subheading in 
which they are derived 
or collected from manufacturing or 
processing operations or 
from consumption. The origin shall be the 
country where the 
goods of this subheading in which 
they are derived or 
collected from manufacturing or 
processing operations 
or from consumption  
8548.90 - Other As specified for split 
subheadings CTH; or 35% value 
added rule 
ex8548.90(a) -- Electronic microassemblies CTSHS, except from 
subheading 8543.90  
ex8548.90(b) -- Other CTSHS, except from 
subheadings 8542.31, 
8542.32, 8542.33 or 
8542.39  
 RD/RO/1 
Page 220  
 
  119. Heading 86.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
86.06 Railway or tramway 
goods vans and wagons, 
not self-propelled. 86.06 Railway or tramway 
goods vans and wagons, 
not self-propelled. Deletion of 
subheading 
8606.20 because 
of the low volume 
of trade. 
8606.10 - Tank wagons and the 
like 8606.10 - Tank wagons and the 
like  
8606.20 - Insulated or 
refrigerated vans and 
wagons, other than those 
of subheading 8606.10 - (deleted) 
 
8606.30 - Self-discharging vans 
and wagons, other than 
those of subheading 
8606.10 or 8606.20 8606.30 - Self-discharging vans 
and wagons, other than 
those of subheading 
8606.10  
 - Other :  - Other :  
8606.91 -- Covered and closed 8606.91 -- Covered and closed  
8606.92 -- Open, with non-
removable sides of a 
height exceeding 60 cm 8606.92 -- Open, with non-
removable sides of a 
height exceeding 60 cm  
8606.99 -- Other 8606.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
86.06 Railway or tramway goods vans 
and wagons, not self-propelled. CTH CTH, except from 
heading 86.07;  or 
35% value-added rule 
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
86.06 Railway or tramway goods vans and 
wagons, not self-propelled. CTH CTH, except from 
heading 86.07;  or 
35% value-added rule 
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
86.06 Railway or tramway goods vans 
and wagons, not self-propelled. CTH CTH, except from 
heading 86.07;  or 
35% value-added rule 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a  RD/RO/1 
 Page 221 
 
 
  change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
120. Heading 87.08 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
87.08 Parts and accessories of 
the motor vehicles of headings 87.01 to 87.05. 87.08 Parts and accessories of 
the motor vehicles of headings 87.01 to 87.05. Certain 
subheadings of heading 87.08 
have been 
amended with a view to combining 
certain automotive 
parts and accessories with 
their own parts and 
accessories in the 
same subheading. 
At the same time, new subheading 
8708.95 for safety 
airbags with inflater system and 
their parts has 
been created. 
8708.10 - Bumpers and parts 
thereof 8708.10 - Bumpers and parts 
thereof  
 - Other parts and 
accessories of bodies 
(including cabs) :  - Other parts and 
accessories of bodies 
(including cabs) :  
8708.21 -- Safety seat belts 8708.21 -- Safety seat belts  
8708.29 -- Other 8708.29 -- Other  
 - Brakes and servo-
brakes and parts thereof 
: 8708.30 - Brakes and servo-
brakes; parts thereof  
8708.31 -- Mounted brake 
linings - (deleted)  
8708.39 -- Other - (deleted)  
8708.40 - Gear boxes 8708.40 - Gear boxes and parts 
thereof 
8708.50 -  Drive-axles with 
differential, whether or 
not provided with other transmission 
components 8708.50 - Drive-axles with 
differential, whether or 
not provided with other transmission 
components, and non-
driving axles; parts thereof  
8708.60 - Non-driving axles and 
parts thereof - (deleted)  
8708.70 - Road wheels and parts 
and accessories thereof 8708.70 - Road wheels and parts 
and accessories thereof  RD/RO/1 
Page 222  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8708.80 - Suspension shock-
absorbers 8708.80 - Suspension systems 
and parts thereof (including shock-
absorbers)  
 - Other parts and 
accessories :  - Other parts and 
accessories :  
8708.91 -- Radiators 8708.91 -- Radiators and parts 
thereof  
8708.92 -- Silencers and 
exhaust pipes 8708.92 -- Silencers (mufflers) 
and exhaust pipes; parts thereof  
8708.93 -- Clutches and parts 
thereof 8708.93 -- Clutches and parts 
thereof  
8708.94 -- Steering wheels, 
steering columns and steering boxes 8708.94 -- Steering wheels, 
steering columns and steering boxes; parts 
thereof  
  8708.95 -- Safety airbags with 
inflater system; parts thereof  
8708.99 -- Other 8708.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
87.08 Parts and accessories of the motor 
vehicles of headings 87.01 to 87.05. As specified for split 
headings  C T H ;   o r  3 5 %  v a l u e  
added rule 
ex87.08(a) bumpers CTHS  
ex87.08(b)  airbag systems (including inflators 
and modules) CTHS  
ex87.08(c) body assemblies CTHS  
ex87.08(d)  brakes and servo-brakes CTHS  
ex87.08(e)  gear boxes and similar gear 
assemblies CTHS  
ex87.08(f) axles, whether or not provided with 
other  transmission components CTHS  
ex87.08(g) wheels CTHS  
ex87.08(h) suspension shock absorbers CTHS  
ex87.08(ij) vehicle suspension assemblies CTHS  
ex87.08(k) radiators CTHS  
ex87.08(l) silencers and exhaust pipes CTHS  
ex87.08(m)  clutches CTHS  
ex87.08(n) steering wh eels, steering columns 
and steering boxes CTHS  
ex87.08(o) handle bar assemblies CTHS  
ex87.08(p) chassis or frame assemblies CTHS  
ex87.08(q)  safety belts CTHS  
ex87.08(r) fuel tanks CTHS   RD/RO/1 
 Page 223 
 
 
  HS 1996 Description Rule 
(1) (2) (3) (4) 
ex87.08(s) base metal goods prepared for 
finishing by removal of metal or by 
bending, hammering, pressing, 
stamping or similar forming process CTH  
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
87.08 Parts and accessories of the motor 
vehicles of headings Nos. 87.01 to 87.05. As specified for split 
headings CTH;  or 35% value 
added rule 
ex87.08(a) bumpers CTHS  
ex87.08(b)  airbag systems (including inflators 
and modules) CTHS  
ex87.08(c) body assemblies CTHS  
ex87.08(d)  brakes and servo-brakes CTHS  
ex87.08(e)  gear boxes and similar gear 
assemblies CTHS  
ex87.08(f) axles, whether or not provided with 
other  transmission components CTHS  
ex87.08(g) wheels CTHS  
ex87.08(h) suspension shock absorbers CTHS  
ex87.08(ij) vehicle suspension assemblies CTHS  
ex87.08(k) radiators CTHS  
ex87.08(l) silencers and exhaust pipes CTHS  
ex87.08(m)  clutches CTHS  
ex87.08(n) steering wheels, steering columns 
and steering boxes CTHS  
ex87.08(o) handle bar assemblies CTHS  
ex87.08(p) chassis or frame assemblies CTHS  
ex87.08(q)  safety belts CTHS  
ex87.08(r) fuel tanks CTHS  
ex87.08(s) base metal goods prepared for 
finishing by removal of metal or by 
bending, hammering, pressing, 
stamping or similar forming process CTH  
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
87.08 Parts and accessories of the motor 
vehicles of headings Nos. 87.01 to 
87.05. As specified for split 
headings CTH;  or 35% value 
added rule 
ex87.08(a) bumpers CTHS  
ex87.08(b)  airbag systems (including inflators 
and modules) CTHS  
ex87.08(c) body assemblies CTHS  
ex87.08(d)  brakes and servo-brakes CTHS  RD/RO/1 
Page 224  
 
  HS 2007 Description Rule 
(1) (2) (3) (4) 
ex87.08(e)  gear boxes and similar gear 
assemblies CTHS  
ex87.08(f) axles, whether or not provided with 
other  transmission components CTHS  
ex87.08(g) wheels CTHS  
ex87.08(h) suspension shock absorbers CTHS  
ex87.08(ij) vehicle suspension assemblies CTHS  
ex87.08(k) radiators CTHS  
ex87.08(l) silencers and exhaust pipes CTHS  
ex87.08(m)  clutches CTHS  
ex87.08(n) steering wheels, steering columns 
and steering boxes CTHS  
ex87.08(o) handle bar assemblies CTHS  
ex87.08(p) chassis or frame assemblies CTHS  
ex87.08(q)  safety belts CTHS  
ex87.08(r) fuel tanks CTHS  
ex87.08(s) base metal goods prepared for 
finishing by removal of metal or by 
bending, hammering, pressing, 
stamping or similar forming process CTH  
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify  the scope of the product specific rule set out at split 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
121. Heading 88.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
88.01 Balloons and dirigibles; 
gliders, hang gliders and 
other non-powered aircraft. 88.01 Balloons and dirigibles; 
gliders, hang gliders and 
other non-powered aircraft. Deletion of 
subheading 
88.01.10 and 8801.90 because 
of the low volume 
of trade. 
8801.10 - Gliders and hang 
gliders - (deleted)  
8801.90 - Other - (deleted)  
  RD/RO/1 
 Page 225 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
88.01 Balloons and dirigibles;   gliders, 
hang gliders and other non-powered 
aircraft. CTH 
 CTH, except from 
heading 88.03;  or 
35% value-added rule  
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
88.01 Balloons and dirigibles; gliders, 
hang gliders and other non-powered aircraft. CTH CTH, except from 
heading 88.03;  or 
35% value-added rule  
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
88.01 Balloons and dirigibles; gliders, 
hang gliders and other non-powered aircraft. CTH CTH, except from 
heading 88.03;  or 
35% value-added rule  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
122. Heading 90.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.06 Photographic (other than 
cinematographic) 
cameras; photographic flashlight apparatus and 
flashbulbs other than 
discharge lamps of 
heading 85.39. 90.06 Photographic (other than 
cinematographic) 
cameras; photographic flashlight apparatus and 
flashbulbs other than 
discharge lamps of 
heading 85.39. Deletion of 
subheading 
9006.20 and 9006.62 because 
of the low volume 
of trade. 
9006.20 - Cameras of a kind used 
for recording documents on microfilm, microfiche 
or other microforms - (deleted) 
 
9006.30 - Cameras specially 
designed for underwater use, for aerial survey or 
for medical or surgical 
examination of internal organs; comparison 
cameras for forensic or 
criminological purposes 9006.30 - Cameras specially 
designed for underwater use, for aerial survey or 
for medical or surgical 
examination of internal organs; comparison 
cameras for forensic or 
criminological purposes  RD/RO/1 
Page 226  
 
  HS2002 Description HS 2007 Description Reason for 
change 
9006.40 - Instant print cameras 9006.40 - Instant print cameras  
 - Other cameras :  - Other cameras :  
9006.51 -- With a through-the-
lens viewfinder (single 
lens reflex (SLR)), for 
roll film of a width not exceeding 35 mm 9006.51 -- With a through-the-
lens viewfinder (single 
lens reflex (SLR)), for 
roll film of a width not exceeding 35 mm  
9006.52 -- Other, for roll film of 
a width less than 35 mm 9006.52 -- Other, for roll film of 
a width less than 35 mm  
9006.53 -- Other, for roll film of 
a width of 35 mm 9006.53 -- Other, for roll film of 
a width of 35 mm  
9006.59 -- Other 9006.59 -- Other  
 - Photographic flashlight 
apparatus and flashbulbs 
:  - Photographic flashlight 
apparatus and flashbulbs :  
9006.61 -- Discharge lamp 
("electronic") flashlight apparatus 9006.61 -- Discharge lamp 
(“electronic”) flashlight apparatus  
9006.62 -- Flashbulbs, 
flashcubes and the like - (deleted)  
9006.69 -- Other 9006.69 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
90.06 Photographic (other than cinematographic) 
cameras;   photographic flashlight apparatus 
and flashbulbs other than discharge lamps of heading No. 85.39. As specified for 
subheadings  CTH;  or 35% 
value-added rule 
9006.10 - Cameras of a kind used for preparing 
printing plates or cylinders CTSH  
9006.20 
 - Cameras of a kind used for recording 
documents on microfilm, microfiche or other 
microforms CTSH  
9006.30 
 - Cameras specially designed for underwater 
use, for aerial survey or for medical or 
surgical examination of internal organs;  
comparison cameras for forensic or 
criminological purposes CTSH  
9006.40 
 - Instant print cameras 
- Other cameras: CTSH  
9006.51 
 --   With a through-the-lens viewfinder 
(single lens reflex (SLR)), for roll film of a 
width not exceeding 35 mm CTSH  
9006.52 
 --   Other, for roll film of a width less than 
35 mm CTSH  
9006.53 
 --   Other, for roll film of a width of 35 mm CTSH  
9006.59 --   Other CTSH  
 - Photographic flashlight apparatus and 
flashbulbs:    RD/RO/1 
 Page 227 
 
 
  HS 1996 Description Rule 
(1) (2) (3) (4) 
9006.61 --   Discharge lamp  ("electronic") flashlight 
apparatus CTSH  
9006.62 --   Flashbulbs, flashcubes and the like CTSH  
9006.69 --   Other CTSH  
 - Parts and accessories:   
9006.91 --   For cameras CTH  
9006.99 --   Other CTH  
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
90.06 Photographic (other than 
cinematographic) cameras; 
photographic flashlight apparatus 
and flashbulbs other than discharge lamps of heading 85.39. As specified for 
subheadings  CTH;  or 35% value-
added rule 
9006.10 - Cameras of a kind used for 
preparing printing plates or 
cylinders CTSH  
9006.20 
 - Cameras of a kind used for 
recording documents on microfilm, microfiche or other microforms CTSH  
9006.30 
 - Cameras specially designed for 
underwater use, for aerial survey or 
for medical or surgical examination 
of internal organs;  comparison cameras for forensic or 
criminological purposes CTSH  
9006.40 
 - Instant print cameras 
- Other cameras: CTSH  
9006.51 
 --   With a through-the-lens 
viewfinder (single lens reflex 
(SLR)), for roll film of a width not exceeding 35 mm CTSH  
9006.52 
 --   Other, for roll film of a width 
less than 35 mm CTSH  
9006.53 
 --   Other, for roll film of a width of 
35 mm CTSH  
9006.59 --   Other CTSH  
 - Photographic flashlight apparatus 
and flashbulbs:   
9006.61 --   Discharge lamp ("electronic") 
flashlight apparatus CTSH  
9006.62 --   Flashbulbs, flashcubes and the 
like CTSH  
9006.69 --   Other CTSH  
 - Parts and accessories:   
9006.91 --   For cameras CTH  
9006.99 --   Other CTH  
 RD/RO/1 
Page 228  
 
  HS 2007 Description Rule 
(1) (2) (3) (4) 
90.06 Photographic (other than 
cinematographic) cameras; photographic flashlight apparatus 
and flashbulbs other than discharge 
lamps of heading 85.39. As specified for 
subheadings  CTH;  or 35% value-
added rule 
9006.10 - Cameras of a kind used for 
preparing printing plates or 
cylinders CTSH  
9006.30 - Cameras specially designed for 
underwater use, for aerial survey or 
for medical or surgical examination 
of internal organs; comparison cameras for forensic or 
criminological purposes CTSH  
9006.40 - Instant print cameras CTSH  
 - Other cameras :   
9006.51 -- With a through-the-lens 
viewfinder (single lens reflex 
(SLR)), for roll film of a width not 
exceeding 35 mm CTSH  
9006.52 -- Other, for roll film of a width 
less than 35 mm As specified for split 
subheading  
ex9006.52(a) --- Cameras of a kind used for 
recording documents on microfilm, 
microfiche or other microforms CTSHS, except from 
split subheading 
ex9006.53(a) and ex9006.59(a)  
ex9006.52(b) --- Other CTSHS  
9006.53 -- Other, for roll film of a width of 
35 mm As specified for split 
subheading   
ex9006.53(a) --- Cameras of a kind used for 
recording documents on microfilm, 
microfiche or other microforms CTSHS, except from 
split subheading 
ex9006.52(a) and 
ex9006.59(a)  
ex9006.53(b) --- Other CTSHS  
9006.59 -- Other As specified for split 
subheading   
ex9006.59(a) --- Cameras of a kind used for 
recording documents on microfilm, 
microfiche or other microforms CTSHS, except from 
split subheading 
ex9006.52(a) and 
ex9006.53(a)  
ex9006.59(b) --- Other CTSHS  
 - Photographic flashlight apparatus 
and flashbulbs : CTSH  
9006.61 -- Discharge lamp (“electronic”) 
flashlight apparatus CTSH  
9006.69 -- Other As specified for split 
subheading   
ex9006.69(a) --- Flashbulbs, flashcubes and the 
like CTSHS  
ex9006.69(b) --- Other CTSHS  
 - Parts and accessories :   
9006.91 -- For cameras CTH  
9006.99 -- Other CTH  
  RD/RO/1 
 Page 229 
 
 
  (c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unc hanged. HS2002 subheading 9006.20 has been deleted and its 
products are now classified in subheadings  HS2007 ex9006.52, e x9006.53, and ex9006.59. 
Therefore, a rule set out at split subhead ing level may be needed for these HS2007 
subheadings. The same approach may be need ed in the case of HS2007 subheading 9006.69, 
which now covers flashbulbs, flashcubes and th e like, previously classified in HS2002 
subheading 9006.62.  
 
123. Heading 90.09 (deleted)  
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.09 Photocopying apparatus 
incorporating an optical 
system or of the contact 
type and thermo-copying apparatus. - (deleted) Amendments 
made due to 
technological 
progress in the high technology 
sector, notably 
concerning the classification of 
apparatus with 
multiple reproduction 
functions. 
84.43 Printing machinery used 
for printing by means of the printing type, 
blocks, plates, cylinders 
and other printing components of heading 
84.42; ink-jet printing 
machines, other than those of heading 84.71; 
machines for uses 
ancillary to printing. 84.43 Printing machinery used 
for printing by means of plates, cylinders and 
other printing 
components of heading 84.42; other printers, 
copying machines and 
facsimile machines, whether or not 
combined; parts and 
accessories thereof.  
 
(b) Technical Rectification 
 See transposed rule for heading 84.43  
 (c) Comments by the Secretariat 
 HS2002 heading 90.09 has been deleted and its  content is now part of new HS2007 heading 
84.43. See transposed rule for heading 84.43.  
 RD/RO/1 
Page 230  
 
  124. Heading 90.10  
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.10 Apparatus and 
equipment for 
photographic (including 
cinematographic) 
laboratories (including 
apparatus for the projection or drawing of 
circuit patterns on 
sensitised semiconductor materials), not specified 
or included elsewhere in 
this Chapter; negatoscopes; projection 
screens. 90.10 Apparatus and 
equipment for 
photographic (including 
cinematographic) 
laboratories, not 
specified or included elsewhere in this 
Chapter; negatoscopes; 
projection screens. New heading 
84.86 has been 
created for 
machines for the 
manufacture of 
semiconductors and flat screen 
systems.
 4 
  
 - Apparatus for the 
projection or drawing of circuit patterns on 
sensitised semiconductor 
materials : - (deleted) Subheadings 
9010.41 to 9110.49 have been 
deleted and the 
content transferred to new heading 
84.86.
5 
9010.41 -- Direct write-on-
wafer apparatus - (deleted)  
9010.42 -- Step and repeat 
aligners - (deleted)  
9010.49 -- Other - (deleted)  
9010.50 - Other apparatus and 
equipment for photographic (including 
cinematographic) 
laboratories; negatoscopes 9010.50 - Other apparatus and 
equipment for photographic (including 
cinematographic) 
laboratories; negatoscopes  
9010.60 - Projection screens 9010.60 - Projection screens  
9010.90 - Parts and accessories 9010. 90 - Parts and accessories  
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines 
and apparatus specified 
in Note 9 (C) to this Chapter; parts and 
accessories.  
                                                      
4  No consensus for the following correlation: HS2007 ex8486.30- HS2002ex9010.50 
5 WTO Secretariat comment.  RD/RO/1 
 Page 231 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
  8486.20 - Machines and 
apparatus for the manufacture of 
semiconductor devices or 
of electronic integrated 
circuits  
  8486.30 - Machines and 
apparatus for the manufacture of flat panel 
displays  
  8486.40 - Machines and 
apparatus specified in Note 9 (C) to this 
Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
90.10 Apparatus and equipment for 
photographic (including 
cinematographic) laboratories 
(including apparatus for the projection or drawing of circuit 
patterns on sensitised 
semiconductor materials), not 
specified or includ ed elsewhere in 
this Chapter;  negatoscopes; projection screens. As specified for 
subheadings  CTH;  or 35% value-
added rule 
9010.10 - Apparatus and equipment for 
automatically developing 
photographic (including cinematographic) film or paper in 
rolls or for automatically exposing 
developed film to rolls of 
photographic paper CTSH  
 - Apparatus for the projection or 
drawing of circuit patterns on 
sensitised semiconductor materials:   
9010.41 --   Direct write-on-wafer apparatus CTSH  
9010.42 --   Step and repeat aligners CTSH  
9010.49 --   Other CTSH  
9010.50 - Other apparatus and equipment 
for photographic (including cinematographic) laboratories;  
negatoscopes   
9010.60 - Projection screens CTSH  
9010.90 - Parts and accessories CTH  
 RD/RO/1 
Page 232  
 
   
HS 2002 Description Rule 
(1) (2) (3) (4) 
90.10 Apparatus and equipment for 
photographic (including 
cinematographic) laboratories 
(including apparatus for the projection or drawing of circuit 
patterns on sensitised semiconductor 
materials), not specified or included elsewhere in this Chapter; 
negatoscopes; projection screens. As specified for 
subheadings  CTH;  or 35% value-
added rule 
9010.10 - Apparatus and equipment 
for automatically developing 
photographic (including 
cinematographic) film or paper in rolls or for automatically exposing 
developed film to rolls of 
photographic paper CTSH  
 - Apparatus for the 
projection or drawing of circuit 
patterns on sensitised semiconductor 
materials :   
9010.41 --   Direct write-on-wafer apparatus CTSH  
9010.42 --   Step and repeat aligners CTSH  
9010.49 --   Other CTSH  
9010.50 - Other apparatus and equipment 
for photographic (including 
cinematographic) laboratories;  
negatoscopes   
9010.60 - Projection screens CTSH  
9010.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
90.10 Apparatus and equipment for 
photographic (including 
cinematographic) laboratories, not 
specified or included elsewhere in this Chapter; negatoscopes; 
projection screens. As specified for 
subheadings  CTH;  or 35% value-
added rule 
9010.10 - Apparatus and equipment for 
automatically developing photographic (including 
cinematographic) film or paper in 
rolls or for automatically exposing developed film to rolls of 
photographic paper CTSH  
9010.50 - Other apparatus and equipment 
for photographic (including cinematographic) laboratories; 
negatoscopes CTSH, except from 
split subheading 
ex8486.30(m)  
9010.60 - Projection screens CTSH   RD/RO/1 
 Page 233 
 
 
  HS 2007 Description Rule 
(1) (2) (3) (4) 
9010.90 - Parts and accessories CTH, except from split 
subheading ex8486.20(u) to (w),  
ex8486.30(m), and 
ex8486.90(q).  
 
(c) Comments by the Secretariat 
 Apparatus for the projection or drawing of  circuit patterns on sensitised semiconductor 
materials previously classified in HS2002 s ubheadings 9010.41 to 9010 49 are now part of 
new HS2007 heading 84.86. Therefore, in the transposed rule for heading 91.10, product specific rules for the deleted subheadings have b een eliminated. On the other hand, apparatus, 
equipment, parts and accessories for the manuf acture of semiconductors and flat screen 
systems have been transferred to new headi ng 84.86. Consequently, an exception to the 
product specific rule for subheadings 9010.50 and 9010.90 may be needed. 
 
125. Heading 90.11  
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.11 Compound optical 
microscopes, including 
those for photomicrography, 
cinephotomicrography or 
microprojection. 90.11 Compound optical 
microscopes, including 
those for photomicrography, 
cinephotomicrography or 
microprojection. New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors 
and flat screen 
systems.
 6 
9011.10 - Stereoscopic 
microscopes 9011.10 - Stereoscopic 
microscopes  
9011.20 - Other microscopes, 
for photomicrography, 
cinephoto-micrography or microprojection 9011.20 - Other microscopes, for 
photomicrography, 
cinephoto-micrography or microprojection  
9011.80 - Other microscopes 9011.80 - Other microscopes  
9011.90 - Parts and accessories 9011. 90 - Parts and accessories  
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines 
and apparatus specified 
in Note 9 (C) to this Chapter; parts and 
accessories.  
  8486.40 - M achines and  
                                                      
6  No consensus for the following correlation: HS2007 ex8486.40 - HS2002 ex9011.10, ex9011.20. RD/RO/1 
Page 234  
 
  HS2002 Description HS 2007 Description Reason for 
change 
apparatus specified in 
Note 9 (C) to this Chapter 
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
90.11 Compound optical microscopes, 
including those for 
photomicrography, 
cinephotomicrography or microprojection. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9011.10 - Stereoscopic microscopes CTSH  
9011.20 - Other microscopes, for 
photomicrography, 
cinephotomicrography or 
microprojection CTSH  
9011.80 - Other microscopes CTSH  
9011.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
90.11 Compound optical microscopes, 
including those for 
photomicrography, 
cinephotomicrography or 
microprojection. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9011.10 - Stereoscopic microscopes CTSH  
9011.20 - Other microscopes, for 
photomicrography, 
cinephotomicrography or microprojection CTSH  
9011.80 - Other microscopes CTSH  
9011.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
(1) (2) (3) (4)
90.11 Compound optical microscopes, 
including those for 
photomicrography, cinephotomicrography or 
microprojection. As specified for subheadings  CTH;  or 
35% value 
added rule 
9011.10 - Stereoscopic microscopes CTSH, except from split  
subheading ex8486.40(o)  
9011.20 - Other microscopes, for 
photomicrography, cinephoto-micrography or microprojection CTSH, except from split 
subheading  ex8486.40(p)  
9011.80 - Other microscopes CTSH   RD/RO/1 
 Page 235 
 
 
  HS 2007 Description Rule 
(1) (2) (3) (4)
9011.90 - Parts and accessories CTH, except from split 
subheading ex8486.40(o), ex8486.40(p), and  ex8486.90(r)  
 
(c) Comments by the Secretariat 
 Stereoscopic microscopes, other microscop es, for photomicrography, cinephoto-micrography 
or microprojection and its parts and accessories used for the manufacture of semiconductors 
and flat screen systems have been transferred to new heading 86.43 and therefore and exception to the product specific rule for subheadings 9011.10, 9011.20, and 9010.90 may be 
needed. 
 
126. Heading 90.12 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.12 Microscopes other than 
optical microscopes; 
diffraction apparatus. 90.12 Microscopes other than 
optical microscopes; 
diffraction apparatus. New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat screen 
systems.
 7 
9012.10 - Microscopes other 
than optical 
microscopes; diffraction 
apparatus 9012.10 - Microscopes other 
than optical microscopes; 
diffraction apparatus  
9012.90 - Parts and accessories 9012. 90 - Parts and accessories  
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of semiconductor boules or 
wafers, semiconductor 
devices, electronic integrated circuits or flat 
panel displays; machines 
and apparatus specified in Note 9 (C) to this 
Chapter; parts and 
accessories.  
  8486.40 - Machines and 
apparatus specified in 
Note 9 (C) to this 
Chapter  
  8486.90 - Parts and accessories  
 
                                                      
7  No consensus for the following correlation: HS2007 ex8486.40 -  HS2002 ex9012.10. RD/RO/1 
Page 236  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
90.12 Microscopes other than optical 
microscopes;   diffraction 
apparatus. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9012.10 - Microscopes other than optical 
microscopes and diffraction 
apparatus CTSH  
9012.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
90.12 Microscopes other than optical 
microscopes;   diffraction 
apparatus. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9012.10 - Microscopes other than optical 
microscopes and diffraction 
apparatus CTSH  
9012.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
90.12 Microscopes other than optical 
microscopes; diffraction apparatus. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9012.10 - Microscopes other than optical 
microscopes; diffraction apparatus CTSH, except from 
split subheading 
ex8486.40(q).   
9012.90 - Parts and accessories CTH, except from split 
subheading 
ex8486.40(q) and  ex8486.90(s)  
 
(c) Comments by the Secretariat  
 Microscopes other than optical microscopes;  diffraction apparatus its parts and accessories 
used for the manufacture of semiconductors and fl at screen systems have been transferred to 
new heading 86.43. Therefore and exception to  the product specific rule for subheadings 
9012.10, and 9012.90 may be needed. 
 127. Heading 90.17  
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for 
example, drafting machines, pantographs, 90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for 
example, drafting machines, pantographs, New heading 
84.86 has been 
created for 
machines for the manufacture of  RD/RO/1 
 Page 237 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
protractors, drawing sets, 
slide rules, disc calculators); instruments 
for measuring length, for 
use in the hand (for 
example, measuring rods 
and tapes, micrometers, callipers), not specified 
or included elsewhere in 
this Chapter. protractors, drawing sets, 
slide rules, disc calculators); instruments 
for measuring length, for 
use in the hand (for 
example, measuring rods 
and tapes, micrometers, callipers), not specified 
or included elsewhere in 
this Chapter. semiconductors 
and flat screen systems.
  
9017.10 - Drafting tables and 
machines, whether or not 
automatic 9017.10 - Drafting tables and 
machines, whether or not 
automatic  
9017.20 - Other drawing, 
marking-out or mathematical calculating 
instruments 9017.20 - Other drawing, 
marking-out or mathematical calculating 
instruments  
9017.30 - Micrometers, callipers 
and gauges 9017.30 - Micrometers, callipers 
and gauges  
9017.80 - Other instruments 9017.80 - Other instruments  
9017.90 - Parts and accessories 9017. 90 - Parts and accessories  
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (C) to this 
Chapter; parts and accessories.  
  8486.40 - Machines and 
apparatus specified in 
Note 9 (C) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting 
machines, pantographs, protractors, drawing sets, slide rules, disc 
calculators);  instruments for 
measuring length, for use in the hand (for example, measuring rods 
and tapes, micrometers, callipers), 
not specified or included elsewhere in this Chapter. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule RD/RO/1 
Page 238  
 
  HS 1996 Description Rule 
(1) (2) (3) (4) 
9017.10 - Drafting tables and machines, 
whether or not automatic  CTSH  
9017.20 - Other drawing, marking-out or 
mathematical calculating 
instruments CTSH  
9017.30 - Micrometers, callipers and gauges CTSH  
9017.80 - Other instruments CTSH  
9017.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting machines, pantographs, protractors, 
drawing sets, slide rules, disc 
calculators);  instruments for measuring length, for use in the 
hand (for example, measuring rods 
and tapes, micrometers, callipers), not specified or included elsewhere 
in this Chapter. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9017.10 - Drafting tables and machines, 
whether or not automatic  CTSH  
9017.20 - Other drawing, marking-out or 
mathematical calculating 
instruments CTSH  
9017.30 - Micrometers, callipers and gauges CTSH  
9017.80 - Other instruments CTSH  
9017.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting 
machines, pantographs, protractors, 
drawing sets, slide rules, disc 
calculators); instruments for measuring length, for use in the 
hand (for example, measuring rods 
and tapes, micrometers, callipers), not specified or included elsewhere 
in this Chapter. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9017.10 - Drafting tables and machines, 
whether or not automatic  CTSH  
9017.20 - Other drawing, marking-out or 
mathematical calculating instruments CTSH, split 
subheading ex8486.40(r)  
9017.30 - Micrometers, callipers and gauges CTSH  
9017.80 - Other instruments CTSH   RD/RO/1 
 Page 239 
 
 
  HS 2007 Description Rule 
(1) (2) (3) (4) 
9017.90 - Parts and accessori es CTH, except from split 
subheading ex8486.40(r), and 
ex8486.90(t)  
 
(c) Comments by the Secretariat 
 Other drawing, marking-out or mathematic al calculating instruments, its parts and 
accessories, used for the manufacture of semic onductors and flat screen systems have been 
transferred to new heading 86.43. Therefore and exception to the product specific rule for 
subheadings 9017.20, and 9017.90 may be needed. 
 
128. Heading 90.27 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.27 Instruments and 
apparatus for physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas or 
smoke analysis 
apparatus); instruments and apparatus for 
measuring or checking 
viscosity, porosity, expansion, surface 
tension or the like; 
instruments and apparatus for measuring 
or checking quantities of 
heat, sound or light (including exposure 
meters); microtomes. 90.27 Instruments and 
apparatus for physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas or 
smoke analysis 
apparatus); instruments and apparatus for 
measuring or checking 
viscosity, porosity, expansion, surface 
tension or the like; 
instruments and apparatus for measuring 
or checking quantities of 
heat, sound or light (including exposure 
meters); microtomes. Deletion of 
subheading 9027.40 because 
of the low volume 
of trade. 
9027.40 - Exposure meters - (deleted)  
9027.50 - Other instruments and 
apparatus using optical 
radiations (UV, visible, 
IR) 9027.50 - Other instruments and 
apparatus using optical 
radiations (UV, visible, 
IR)  
9027.80 - Other instruments and 
apparatus 9027.80 - Other instruments and 
apparatus  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
90.27 Instruments and apparatus for 
physical or chemical analysis (for example, polarimeters, 
refractometers, spectrometers, gas As specified for 
subheadings  CTH;  or 35% value 
added rule RD/RO/1 
Page 240  
 
  HS 1996 Description Rule 
(1) (2) (3) (4) 
or smoke analysis apparatus);   
instruments and apparatus for measuring or checking viscosity, 
porosity, expansion, surface tension 
or the like;  instruments and apparatus for measuring or 
checking quantities of heat, sound 
or light (including exposure meters);   microtomes. 
9027.10 - Gas or smoke analysis apparatus CTSH  
9027.20 - Chromatographs and 
electrophoresis instruments CTSH  
9027.30 -Spectrometers , spectrophotometers 
and spectrographs using optical 
radiations (UV, visible, IR) CTSH 
  
9027.40 - Exposure meters CTSH  
9027.50 - Other instruments and apparatus 
using optical radiations (UV, visible, IR) CTSH  
9027.80 - Other instruments and apparatus CTSH  
9027.90 - Microtomes;  parts and 
accessories As specified for split 
subheadings  
ex9027.90(a) - Microtomes and accessories CTSHS  
ex9027.90(b) Parts CTH  
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
90.27 Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, refractometers, spectrometers, gas 
or smoke analysis apparatus); 
instruments and apparatus for measuring or checking viscosity, 
porosity, expansion, surface tension 
or the like; instruments and 
apparatus for measuring or 
checking quantities of heat, sound or light (including exposure 
meters); microtomes. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9027.10 - Gas or smoke analysis apparatus CTSH  
9027.20 - Chromatographs and 
electrophoresis instruments CTSH  
9027.30 -Spectrometers , spectrophotometers 
and spectrographs using optical 
radiations (UV, visible, IR) CTSH 
  
9027.40 - Exposure meters CTSH  
9027.50 - Other instruments and apparatus 
using optical radiations (UV, 
visible, IR) CTSH  
9027.80 - Other instruments and apparatus CTSH  
9027.90 - Microtomes;  parts and As specified for split   RD/RO/1 
 Page 241 
 
 
  HS 2002 Description Rule 
(1) (2) (3) (4) 
accessories subheadings 
ex9027.90(a) - Microtomes and accessories CTSHS  
ex9027.90(b) Parts CTH  
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
90.27 Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas 
or smoke analysis apparatus); instruments and apparatus for 
measuring or checking viscosity, 
porosity, expansion, surface tension or the like; instruments and 
apparatus for measuring or 
checking quantities of heat, sound or light (including exposure 
meters); microtomes. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9027.10 - Gas or smoke analysis apparatus CTSH  
9027.20 - Chromatographs and 
electrophoresis instruments CTSH  
9027.30 -Spectrometers , spectrophotometers 
and spectrographs using optical 
radiations (UV, visible, IR) CTSH 
  
9027.50 - Other instruments and apparatus 
using optical radiations (UV, 
visible, IR) CTSH  
9027.80 - Other instruments and apparatus As specified for split 
subheadings  
ex9027.80(a) - Exposure meters CTSHS  
ex9027.80(b) - Other CTSHS  
9027.90 - Microtomes;  parts and 
accessories As specified for split 
subheadings  
ex9027.90(a) - Microtomes and accessories CTSHS  
ex9027.90(b) - Parts CTH  
 
(c) Comments by the Secretariat 
Exposure meters previously classified in subh eading 9027.40 are now cove red by subheading 9027.80 
(other instruments and apparatus). In HS1996, the product specific rule for exposure meters is CTSH. 
Therefore, in order to maintain as origin confe rring process the change from or to exposure meters 
from or to other instruments and apparatus, a C TSHS rule set out at split subheading level may be 
needed for subheading 9027.80.  RD/RO/1 
Page 242  
 
  129. Heading 90.30 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.30 Oscilloscopes, spectrum 
analysers and other 
instruments and 
apparatus for measuring 
or checking electrical 
quantities, excluding meters of heading 90.28; 
instruments and 
apparatus for measuring or detecting alpha, beta, 
gamma, X ray, cosmic or 
other ionising radiations. 90.30 Oscilloscopes, spectrum 
analysers and other 
instruments and 
apparatus for measuring 
or checking electrical 
quantities, excluding meters of heading 90.28; 
instruments and 
apparatus for measuring or detecting alpha, beta, 
gamma, X ray, cosmic or 
other ionising radiations. The scope of 
subheading 
9030.20 has been 
expanded to cover 
all kinds of 
oscilloscopes and oscillographs. 
 
The scope of instruments and 
apparatus of 
subheadings 9030.31 and 
9030.39 is no 
longer limited to instruments and 
apparatus without 
a recording device. New subheadings 
9030.31 to 
9030.39 have been redrafted to 
provide separately 
for multimeters 
and other 
instruments with and without 
recording device. 
9030.10 - Instruments and 
apparatus for measuring or detecting ionising 
radiations 9030.10 - Instruments and 
apparatus for measuring or detecting ionising 
radiations  
9030.20 - Cathode-ray 
oscilloscopes and cathode-ray 
oscillographs 9030.20 - Oscilloscopes and 
oscillographs  
 - Other instruments and 
apparatus, for measuring or checking voltage, 
current, resistance or 
power, without a recording device :  - Other instruments and 
apparatus, for measuring or checking voltage, 
current, resistance or 
power :  
9030.31 -- Multimeters 9030.31 -- Multimeters wit hout 
a recording device  
  9030.32 -- Multimeters with a 
recording device  
  9030.33 -- Other, without a 
recording device  
9030.39 -- Other 9030.39 -- Other, with a 
recording device   RD/RO/1 
 Page 243 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
9030.40 - Other instruments and 
apparatus, specially designed for 
telecommunications (for 
example, cross-talk 
meters, gain measuring 
instruments, distortion factor meters, 
psophometers) 9030.40 - Other instruments and 
apparatus, specially designed for 
telecommunications (for 
example, cross-talk 
meters, gain measuring 
instruments, distortion factor meters, 
psophometers)  
 - Other instruments and 
apparatus :  - Other instruments and 
apparatus :  
9030.82 -- For measuring or 
checking semiconductor 
wafers or devices 9030.82 -- For measuring or 
checking semiconductor 
wafers or devices  
9030.83 -- Other, with a 
recording device - (deleted)  
  9030.84 -- Other, with a recording 
device  
9030.89 -- Other 9030.89 -- Other  
9030.90 - Parts and accessories 9030. 90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
90.30 Oscilloscopes, spectrum analysers and 
other instruments and apparatus for 
measuring or checking electrical 
quantities, excluding meters of heading No.90.28;  instruments and apparatus for 
measuring or detecting alpha, beta, 
gamma, X-ray, cosmic or other ionising radiations. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9030.10 - Instruments and apparatus for measuring 
or detecting ionising radiations CTSH  
9030.20 - Cathode-ray oscilloscopes and 
cathode-ray oscillographs CTSH  
 - Other instruments and apparatus, for 
measuring or checking voltage, current, 
resistance or power, without a recording device:   
9030.31 --   Multimeters CTSH  
9030.39 --   Other CTSH  
9030.40 - Other instruments and apparatus, 
specially designed for telecommunications (for example, cross-talk meters, gain 
measuring instruments, distortion factor 
meters, psophometers) CTSH  
 - Other instruments and apparatus:   
9030.82 --   For measuring or checking 
semiconductor wafers or devices CTSH  
9030.83 --   Other, with a recording device CTSH  
9030.89 --   Other CTSH  RD/RO/1 
Page 244  
 
  HS 1996 Description Rule 
(1) (2) (3) (4) 
9030.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
90.30 Oscilloscopes, spectrum analysers and 
other instruments and apparatus for 
measuring or checking electrical 
quantities, excluding meters of heading No.90.28;  instruments and apparatus for 
measuring or detecting alpha, beta, 
gamma, X-ray, cosmic or other ionising radiations. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9030.10 - Instruments and apparatus for measuring 
or detecting ionising radiations CTSH  
9030.20 - Cathode-ray oscilloscopes and 
cathode-ray oscillographs   CTSH  
 - Other instruments and apparatus, for 
measuring or checking voltage, current, 
resistance or power, without a recording device:   
9030.31 --   Multimeters CTSH  
9030.39 --   Other CTSH  
9030.40 - Other instruments and apparatus, 
specially designed for telecommunications 
(for example, cross-talk meters, gain 
measuring instruments, distortion factor meters, psophometers) CTSH  
 - Other instruments and apparatus:   
9030.82 --   For measuring or checking 
semiconductor wafers or devices CTSH  
9030.83 --   Other, with a recording device CTSH  
9030.89 --   Other CTSH  
9030.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
90.30 Oscilloscopes, spectrum analysers 
and other instruments and 
apparatus for measuring or 
checking electrical quantities, 
excluding meters of heading 90.28; instruments and apparatus for 
measuring or detecting alpha, beta, 
gamma, X ray, cosmic or other ionising radiations. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9030.10 - Instruments and apparatus for 
measuring or detecting ionising 
radiations CTSH  
9030.20 - Oscilloscopes  and oscillographs: As specified for split 
subheading  
ex9030.20(a) - For cathode-ray  CTSHS   RD/RO/1 
 Page 245 
 
 
  HS 2007 Description Rule 
(1) (2) (3) (4) 
ex9030.20(b) - Other, with a recording device CTSHS, except from 
subheading 9030.32, 9030.39, and 9030.84.  
ex9030.20(c) -  Other CTSHS, except from 
9030.89  
 - Other instruments and apparatus, 
for measuring or checking voltage, 
current, resistance or power :   
9030.31 -- Multimeters without a 
recording device CTSH  
9030.32 -- Multimeters with a recording 
device CTSH, except from 
split subheading 
9030.20(b), subheadings 9030.39, 
and 9030.84.  
9030.33 -- Other, without a recording 
device CTSH  
9030.39 -- Other, with a recording device CTSH, except from 
split subheading 
9030.20(b), 
subheadings 9030.32, and 9030.84  
9030.40 - Other instruments and apparatus, 
specially designed for telecommunications (for example, 
cross-talk meters, gain measuring 
instruments, distortion factor meters, psophometers) CTSH  
 - Other instruments and apparatus :   
9030.82 -- For measuring or checking 
semiconductor wafers or devices CTSH  
9030.84 -- Other, with a recording device CTSH, except from 
split subheading 9030.20(b), 
subheadings 9030.32, 
and 9030.39.  
9030.89 -- Other CTSH, except from 
split subheading 9030.20(c)  
9030.90 - Parts and accessories CTH  
 
(c) Comments by the Secretariat 
130. Heading 90.31 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.31 Measuring or checking 
instruments, appliances 
and machines, not specified or included 
elsewhere in this 
Chapter; profile 90.31 Measuring or checking 
instruments, appliances 
and machines, not specified or included 
elsewhere in this 
Chapter; profile Deletion of 
subheading 
9031.30 because of the low volume 
of trade. RD/RO/1 
Page 246  
 
  HS2002 Description HS 2007 Description Reason for 
change 
projectors. projectors. 
9031.30 - Profile projectors - (deleted)  
 - Other optical 
instruments and 
appliances :  - Other optical 
instruments and 
appliances :  
9031.41 -- For inspecting 
semiconductor wafers or devices or for inspecting 
photomasks or reticles 
used in manufacturing semiconductor devices 9031.41 -- For inspecting 
semiconductor wafers or devices or for inspecting 
photomasks or reticles 
used in manufacturing semiconductor devices  
9031.49 -- Other 9031.49 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
90.31 Measuring or checking instruments, 
appliances and machines, not specified or includ ed elsewhere in 
this Chapter;  profile projectors. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9031.10 - Machines for balancing 
mechanical parts CTSH  
9031.20 - Test benches CTSH  
9031.30 - Profile projectors  CTSH  
 - Other optical instruments and 
appliances: CTSH  
9031.41 --   For inspecting semiconductor 
wafers or devices or for inspecting 
photomasks or reticles used in manufacturing semiconductor 
devices CTSH  
9031.49 --   Other CTSH  
9031.80 - Other instruments, appliances and 
machines CTSH  
9031.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
90.31 Measuring or checking instruments, 
appliances and machines, not 
specified or includ ed elsewhere in 
this Chapter;  profile projectors. As specified for 
subheadings  C T H ;   o r  3 5 %  v a l u e  
added rule 
9031.10 - Machines for balancing 
mechanical parts CTSH  
9031.20 - Test benches CTSH  
9031.30 - Profile projectors  CTSH  
 - Other optical instruments and 
appliances: CTSH   RD/RO/1 
 Page 247 
 
 
  HS 2002 Description Rule 
(1) (2) (3) (4) 
9031.41 --   For inspecting semiconductor 
wafers or devices or for inspecting photomasks or reticles used in 
manufacturing semiconductor 
devices CTSH  
9031.49 --   Other CTSH  
9031.80 - Other instruments, appliances and 
machines CTSH  
9031.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
90.31 Measuring or checking instruments, 
appliances and machines, not 
specified or included elsewhere in this Chapter; profile projectors. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9031.10 - Machines for balancing 
mechanical parts CTSH  
9031.20 - Test benches CTSH  
 - Other optical instruments and 
appliances :   
9031.41 -- For inspecting semiconductor 
wafers or devices or for inspecting 
photomasks or reticles used in manufacturing semiconductor 
devices CTSH  
9031.49 -- Other As specified for split 
subheading  
ex9031.39(a) --- Profile projectors CTSHS  
ex9031.39(b) ---  Other CTSHS  
9031.80 - Other instruments, appliances and 
machines CTSH  
9031.90 - Parts and accessories CTH  
 
(c) Comments by the Secretariat 
 Profile projectors, previously classified  in subheading 9031.30, are now covered by 
subheading ex9031.49. In HS1996, the product speci fic rule for profile projectors is CTSH. 
Therefore to maintain as origin conferring pr ocess the change from or to profile projectors 
from or to other products of subheading 9031.49, a CTSHS rule set out at split subheading 
level may be needed for subheading 9031.49. 
 RD/RO/1 
Page 248  
 
  131. Heading 91.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
91.01 Wrist-watches, pocket-
watches and other 
watches, including stop-
watches, with case of 
precious metal or of 
metal clad with precious metal. 91.01 Wrist-watches, pocket-
watches and other 
watches, including stop-
watches, with case of 
precious metal or of 
metal clad with precious metal. Deletion of 
subheading 
9101.12 because 
of the low volume 
of trade. 
 - Wrist-watches, 
electrically operated, 
whether or not incorporating a stop-
watch facility :  - Wrist-watches, 
electrically operated, 
whether or not incorporating a stop-
watch facility :  
9101.11 -- With mechanical 
display only 9101.11 -- With mechanical 
display only  
9101.12 -- With opto-electronic 
display only - (deleted)  
9101.19 -- Other 9101.19 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
91.01 Wrist-watches, pocket-watches and other 
watches, including stop-watches, with case of 
precious metal or of metal clad with precious 
metal. [CTH] 
 
 
HS 2002 Description Rule 
91.01 Wrist-watches, pocket-watches and other 
watches, including stop-watches, with case of precious metal or of metal clad with precious 
metal. [CTH] 
 
HS 2007 Description Rule 
91.01 Wrist-watches, pocket-watches and other 
watches, including stop-watches, with case of 
precious metal or of metal clad with precious 
metal. [CTH] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.   RD/RO/1 
 Page 249 
 
 
  132. Heading 91.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
91.06 Time of day recording 
apparatus and apparatus 
for measuring, recording 
or otherwise indicating 
intervals of time, with 
clock or watch movement or with 
synchronous motor (for 
example, time-registers, time-recorders). 91.06 Time of day recording 
apparatus and apparatus 
for measuring, recording 
or otherwise indicating 
intervals of time, with 
clock or watch movement or with 
synchronous motor (for 
example, time-registers, time-recorders). Deletion of 
subheading 
9106.20 because 
of the low volume 
of trade. 
9106.10 - Time-registers; time-
recorders 9106.10 - Time-registers; time-
recorders  
9106.20 - Parking meters - (deleted)  
9106.90 - Other 9106.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
91.06 Time of day recording apparatus and apparatus 
for measuring, recording or otherwise indicating 
intervals of time, with clock or watch movement 
or with synchronous motor (for example, time-registers, time-recorders). [CTH] 
 
 
HS 2002 Description Rule 
91.06 Time of day recording apparatus and apparatus 
for measuring, recording or otherwise indicating 
intervals of time, with clock or watch movement or with synchronous motor (for example, time-
registers, time-recorders). [CTH] 
 
HS 2007 Description Rule 
91.06 Time of day recording apparatus and apparatus 
for measuring, recording or otherwise indicating 
intervals of time, with clock or watch movement 
or with synchronous motor (for example, time-
registers, time-recorders). [CTH] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
 RD/RO/1 
Page 250  
 
  133. Heading 92.03, 92.04, and 92.05 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
92.03 Keyboard pipe organs; 
harmoniums and similar 
keyboard instruments 
with free metal reeds. - (deleted) Deletion of 
headings 92.03 
and 92.04 because 
of the low volume 
of trade. 
92.04 Accordions and similar 
instruments; mouth organs. - (deleted) 
 
9204.10 - Accordions and 
similar instruments - (deleted)  
9204.20 - Mouth organs - (deleted)  
92.05 Other wind musical 
instruments (for example, clarinets, 
trumpets, bagpipes). 92.05 Other wind musical 
instruments (for example, clarinets, trumpets, 
bagpipes).  
9205.10 - Brass-wind instruments 9205.10 - Brass-wind instruments  
9205.90 - Othe r 9205.90 - Othe r  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
92.03 
 Keyboard pipe organs; harmoniums and similar 
keyboard instruments with free metal reeds. [CTH] 
 
 [CTH except 
from 92.09;  or 
35% value added 
rule] 
92.04 Accordions and similar instruments; mouth 
organs. [CTH] 
  [CTH except 
from 92.09;  or 
35% value added 
rule] 
92.05 Other wind musical instruments (for example, 
clarinets, trumpets, bagpipes). [CTH] 
  [CTH except 
from 92.09;  or 
35% value added rule] 
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
92.03 
 Keyboard pipe organs; harmoniums and similar 
keyboard instruments with free metal reeds. [CTH] 
 
 [CTH except from 
92.09;  or 35% 
value added rule]  
92.04 Accordions and similar instruments; mouth 
organs. [CTH] 
  [CTH except from 
92.09;  or 35% value added rule]  
92.05 Other wind musical instruments (for example, 
clarinets, trumpets, bagpipes). [CTH] 
  [CTH except from 
92.09;  or 35% 
value added rule]  
  RD/RO/1 
 Page 251 
 
 
   
HS 2007 Description Rule 
(1) (2) (3) (4) 
92.05 Other wind musical instruments (for example, 
clarinets, trumpets, bagpipes). As specified for 
split heading 
  [CTH except 
from 92.09;  or 
35% value added 
rule] 
ex92.05(a) - Keyboard pipe or gans; harmoniums and similar 
keyboard instruments with free metal reeds. [CTHS] 
   
ex92.05(b) - Accordions and similar instruments; mouth 
organs. [CTHS] 
  
ex92.05(c) Other [CTHS]  
 
(c) Comments by the Secretariat 
 Under HS1996 and HS2002, a change from or to keyboard pipe organs; harmoniums and 
similar keyboard instruments with free metal re eds (heading 92.03) to or from accordions and 
similar instruments; mouth organs (heading 92.04); or from or to other wind musical 
instruments (heading 92.05) was technically orig in conferring. To maintain the same outcome 
in HS2007,  a product specific rule set out at split heading level may be needed. However, 
since these changes appear to be unfeasible, the Secretariat is of the view that a simple CTH 
rule should be maintained for heading 92.05 
 
134. Heading 92.09 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
92.09 Parts (for example, 
mechanisms for musical boxes) and accessories 
(for example, cards, 
discs and rolls for mechanical instruments) 
of musical instruments; 
metronomes, tuning forks and pitch pipes of 
all kinds. 92.09 Parts (for example, 
mechanisms for musical boxes) and accessories 
(for example, cards, discs 
and rolls for mechanical 
instruments) of musical 
instruments; 
metronomes, tuning forks and pitch pipes of 
all kinds. Deletion of 
subheadings 9209.10, 9209.20 
and 9209.93 
because of the low volume of trade. 
9209.10 - Metronomes, tuning 
forks and pitch pipes - (deleted)  
9209.20 - Mechanisms for 
musical boxes - (deleted)  
9209.30 - Musical instrument 
strings 9209.30 - Musical instrument 
strings  
 - Other :  - Other :  
9209.91 -- Parts and accessories 
for pianos 9209.91 -- Parts and accessories 
for pianos  
9209.92 -- Parts and accessories 
for the musical 
instruments of heading 92.02 9209.92 -- Parts and accessories 
for the musical 
instruments of heading 92.02  RD/RO/1 
Page 252  
 
  HS2002 Description HS 2007 Description Reason for 
change 
9209.93 -- Parts and accessories 
for the musical instruments of heading 
92.03 - (deleted) 
 
9209.94 -- Parts and accessories 
for the musical 
instruments of heading 
92.07 9209.94 -- Parts and accessories 
for the musical 
instruments of heading 
92.07  
9209.99 -- Other 9209.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
(1) (2) (3) (4) 
92.09 Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch 
pipes of all kinds. [CTH] [CTH except 
from 92.09;  or 
35% value added rule] 
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
92.09 Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning forks and pitch pipes of all kinds. [CTH] [CTH except 
from 92.09;  or 
35% value added 
rule] 
 
HS 2007 Description Rule 
(1) (2) (3) (4) 
92.09 Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning forks and pitch 
pipes of all kinds. [CTH] [CTH except 
from 92.09;  or 
35% value added 
rule] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
  RD/RO/1 
 Page 253 
 
 
  135. Heading 93.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
93.06 Bombs, grenades, 
torpedoes, mines, 
missiles and similar 
munitions of war and 
parts thereof; cartridges 
and other ammunition and projectiles and parts 
thereof, including shot 
and cartridge wads. 93.06 Bombs, grenades, 
torpedoes, mines, 
missiles and similar 
munitions of war and 
parts thereof; cartridges 
and other ammunition and projectiles and parts 
thereof, including shot 
and cartridge wads. Deletion of 
subheading 
9306.10 because 
of the low volume 
of trade. 
9306.10 - Cartridges for riveting 
or similar tools or for 
captive-bolt humane 
killers and parts thereof - (deleted) 
 
 - Shotgun cartridges and 
parts thereof; air gun 
pellets :  - Shotgun cartridges and 
parts thereof; air gun 
pellets :  
9306.21 -- Cartridges 9306.21 -- Cartridges  
9306.29 -- Other 9306.29 -- Other  
9306.30 - Other cartridges and 
parts thereof 9306.30 - Other cartridges and 
parts thereof  
 
(b) Technical Rectification 
HS 1996 Description Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war and parts thereof; cartridges 
and other ammunition and projectiles and parts 
thereof, including shot and cartridge wads. As specified for subheadings  
9306.10 - Cartridges for riveting or similar tools or for captive-
bolt humane killers and parts thereof CTH; or loading the munition  
 - Shotgun cartridges and parts thereof; air gun pellets  
9306.21 -- Cartridges CTH; or loading the munition  
9306.29 -- Other CTH; or loading the munition  
9306.30 - Other cartridges and parts thereof CTH; or loading the munition  
9306.90 - Other As specified for split 
subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war CTSHS  
ex9306.90(b) Parts CTH  
 
HS 2002 Description Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war and parts thereof; cartridges 
and other ammunition and projectiles and parts 
thereof, including shot and cartridge wads. As specified for subheadings  
9306.10 - Cartridges for riveting or similar tools or for captive-
bolt humane killers and parts thereof CTH; or loading the munition  RD/RO/1 
Page 254  
 
  HS 2002 Description Rule 
 - Shotgun cartridges and parts thereof; air gun pellets :  
9306.21 -- Cartridges CTH; or loading the munition  
9306.29 -- Other CTH; or loading the munition  
9306.30 - Other cartridges and parts thereof CTH; or loading the munition  
9306.90 - Other As specified for split 
subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war CTSHS  
ex9306.90(b) Parts CTH  
 
HS 2007 Description Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war and parts thereof; cartridges 
and other ammunition and projectiles and parts 
thereof, including shot and cartridge wads. As specified for 
subheadings  
 - Shotgun cartridges and parts thereof; air gun pellets :  
9306.21 -- Cartridges CTH; or loading the 
munition  
9306.29 -- Other CTH; or loading the 
munition  
9306.30 - Other cartridges and parts thereof CTH; or loading the 
munition  
9306.90 - Other As specified for split 
subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war CTSHS  
ex9306.90(b) Parts CTH  
 
(c) Comments by the Secretariat 
 Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof, 
previously classified in HS2002 subheading 9306.10 are now part of HS2007 subheading 
9306.30. Product specific rule for both subheadi ngs requires a change of heading to confer 
origin. The rule for heading 93.06 can be tran sposed directly by the sole elimination of 
subheading 9306.10. 
 
136. Heading 94.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
94.01 Seats (other than those of 
heading 94.02), whether 
or not convertible into beds, and parts thereof. 94.01 Seats (other than those of 
heading 94.02), whether 
or not convertible into beds, and parts thereof. Subheading 
9401.50 has been 
subdivided to provide separately 
for seats of 
bamboo or rattan (INBAR). 
9401.50 - Seats of cane, osier, 
bamboo or similar 
materials  - Seats of cane, osier, 
bamboo or similar 
materials :   RD/RO/1 
 Page 255 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
  9401.51 -- Of bamboo or rattan  
  9401.59 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
94.01 Seats (other than those of heading  
No. 94.02), whether or not convertible into beds, 
and parts thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 
9401.90 provided one essential part 
of the furniture is already originating]  
9401.20 
9401.30 
 
9401.40 - Seats of a kind used for motor vehicles 
- Swivel seats with variable height adjustment 
- Seats other than garden seats or camping 
equipment, convertible into beds As specified for subheading 9401.10 
As specified for subheading 9401.10 
 
As specified for subheading 9401.10 
9401.50 
 - Seats of cane, osier, bamboo or similar 
materials As specified for subheading 9401.10 
 
9401.61 9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other 
- Other seats, with metal frames: As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 
HS 2002 Description Rule 
94.01 Seats (other than those of heading 94.02), 
whether or not convertible into beds, and parts 
thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 
9401.90 provided one essential part 
of the furniture is already originating]  
9401.20 
9401.30 
 
9401.40 
 - Seats of a kind used for motor vehicles 
- Swivel seats with variable height adjustment 
- Seats other than garden seats or camping 
equipment, convertible into beds As specified for subheading 9401.10 
As specified for subheading 9401.10 
 
As specified for subheading 9401.10 
 
9401.50  - Seats of cane, osier, bamboo or similar 
materials As specified for subheading 9401.10 
 
9401.61 9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other 
- Other seats, with metal frames: As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  RD/RO/1 
Page 256  
 
  HS 2002 Description Rule 
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 
HS 2007 Description Rule 
94.01 Seats (other than those of heading 94.02), 
whether or not convertible into beds, and parts 
thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 
9401.90 provided one essential part of the furniture is already 
originating]  
9401.20 
9401.30 
 
9401.40 
 - Seats of a kind used for motor vehicles 
- Swivel seats with variable height adjustment 
- Seats other than garden seats or camping 
equipment, convertible into beds As specified for subheading 9401.10 
As specified for subheading 9401.10 
 
As specified for subheading 9401.10 
 
 - Seats of cane, osier, bamboo or similar 
materials:  
9401.51 -- Of bamboo or rattanAs specified for subheading 9401.10
9401.59 -- Othe r As specified for subheading 9401.10
9401.61 
9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other 
- Other seats, with metal frames: As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 
(c) Comments by the Secretariat 
 HS2002 subheading 9401.50 has been subdivide d into 2 new subheadings (9401.51 and 
9401.59). The sole modification in the transposed rule for heading 94.01 is the reproduction of the product specific rule of HS2002 subheading 9401.50 into the new subheadings. 
 
137. Heading 94.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
94.03 Other furniture and parts 
thereof. 94.03 Other furniture and parts 
thereof. Subheading 
9403.80 has been 
subdivided to provide separately 
for furniture of 
bamboo or rattan (INBAR). 
9403.80 - Furniture of other 
materials, including  - Furniture of other 
materials, including   RD/RO/1 
 Page 257 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
cane, osier, bamboo or 
similar materials cane, osier, bamboo or 
similar materials : 
  9403.81 -- Of bamboo or rattan  
  9403.89 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices [CTH, or change from subheading 
9403.90 provided one essential part of the furniture is already 
originating] 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices As specified for subheading 9403.10  
9403.40 
  
9403.50 
 
9403.60 - Wooden furniture of a kind used in the kitchen 
- Wooden furniture of a kind used in the 
bedroom 
- Other wooden furniture As specified for subheading 9403.10  
 
As specified for subheading 9403.10 
 
As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
9403.80 - Furniture of other materials, including cane, 
osier, bamboo or similar materials As specified for subheading 9403.10  
9403.90 - Parts CTH 
 
HS 2002 Description Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices [CTH, or change from subheading 
9403.90 provided one essential part 
of the furniture is already originating] 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices As specified for subheading 9403.10  
9403.40 
  
9403.50 
 9403.60 - Wooden furniture of a kind used in the kitchen 
- Wooden furniture of a kind used in the 
bedroom 
- Other wooden furniture As specified for subheading 9403.10  
 
As specified for subheading 9403.10 
 As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
9403.80 - Furniture of other materials, including cane, 
osier, bamboo or similar materials As specified for subheading 9403.10  
9403.90 - Parts CTH 
 
HS 2007 Description Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices [CTH, or change from subheading 
9403.90 provided one essential part 
of the furniture is already 
originating] RD/RO/1 
Page 258  
 
  HS 2007 Description Rule 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices As specified for subheading 9403.10  
9403.40 
  
9403.50 
 9403.60 - Wooden furniture of a kind used in the kitchen 
- Wooden furniture of a kind used in the 
bedroom 
- Other wooden furniture As specified for subheading 9403.10  
 
As specified for subheading 9403.10 
 As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
 - Furniture of other materials, including cane, 
osier, bamboo or similar materials :  
9403.81 -- Of bamboo or rattan As specified for subheading 9403.10 
9403.89 -- Other As specified for subheading 9403.10 
9403.90 - Parts CTH 
 
(c) Comments by the Secretariat 
 HS2002 subheading 9403.80 has been subdivide d into 2 new subheadings (9403.81 and 
9403.89). The sole modification in the transposed rule for heading 94.03 is the reproduction of the product specific rule of HS2002 subheading 9401.50 into the new subheadings. 
 138. Heading 95.01, 95.02, and 95.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
95.01 Wheeled toys designed 
to be ridden by children 
(for example, tricycles, 
scooters, pedal cars); dolls' carriages. - (deleted) New heading 
95.03 has been 
created to cover 
toys of all kinds. 
95.02 Dolls representing only 
human beings. - (deleted)  
9502.10 - Dolls, whether or not 
dressed - (deleted)  
 - Parts and accessories : - (deleted)  
9502.91 -- Garments and 
accessories therefor, 
footwear and headgear - (deleted)  
9502.99 -- Other - (deleted)  
95.03 Other toys; reduced-size 
("scale") models and 
similar recreational 
models, working or not; puzzles of all kinds. 95.03 Tricycles, scooters, pedal 
cars and similar wheeled 
toys; dolls' carriages; 
dolls; other toys; reduced-size ("scale") 
models and similar 
recreational models, working or not; puzzles 
of all kinds.  
9503.10 - Electric trains, 
including tracks, signals and other accessories 
therefor - (deleted) 
  RD/RO/1 
 Page 259 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
9503.20 - Reduced-size ("scale") 
model assembly kits, whether or not working 
models, excluding those 
of subheading 9503.10 - (deleted) 
 
9503.30 - Other construction sets 
and constructional toys - (deleted)  
 - Toys representing 
animals or non-human creatures : - (deleted) 
 
9503.41 -- Stuffed - (deleted)  
9503.49 -- Other - (deleted)  
9503.50 - Toy musical 
instruments and 
apparatus - (deleted) 
 
9503.60 - Puzzles - (deleted)  
9503.70 - Other toys, put up in 
sets or outfits - (deleted)  
9503.80 - Other toys and models, 
incorporating a motor - (deleted)  
9503.90 - Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
95.01 Wheeled toys designed to be ridden by children 
(for example, tricycles, scooters, pedal cars); 
dolls' carriages. As specified for split headings 
ex95.01(a) Body or frame CTH 
ex95.01(b) Other pa rts and accessories CTH 
ex95.01(c) Other CTHS, except from split heading 
ex95.01(a) 
95.02 Dolls representing only human beings. As specified for subheadings  
9502.10 - Dolls, whether or not dressed CTH 
 - Parts and accessories :  
9502.91 --   Garments and acces sories therefor, footwear 
and headgear [Change to goods of this 
subheading provided that the goods 
are assembled in a single country in 
accordance with Notes of Chapters 
61 or 62] 
9502.99 --   Other [CTSH] 
95.03 Other toys; reduced-size ("scale") models and 
similar recreational models, working or not; 
puzzles of all kinds. As specified for split headings  
ex95.03(a) Goods of this heading put up in sets or outfits   CTH 
ex95.03(b) Toys representing animals or non-human 
creatures CTH 
ex95.03(c) Toy musical instruments and apparatus CTHS 
ex95.03(d) Other articles of this heading CTHS 
ex95.03(e) Parts and accessories CTHS RD/RO/1 
Page 260  
 
   
HS 2002 Description Rule 
95.01 Wheeled toys designed to be ridden by children 
(for example, tricycles, scooters, pedal cars); 
dolls' carriages. As specified for split headings 
ex95.01(a) Body or frame CTH 
ex95.01(b) Other pa rts and accessories CTH 
ex95.01(c) Other CTHS, except from split heading 
ex95.01(a) 
95.02 Dolls representing only human beings. As specified for subheadings  
9502.10 - Dolls, whether or not dressed CTH 
 - Parts and accessories :  
9502.91 --   Garments and acces sories therefor, footwear 
and headgear [Change to goods of this 
subheading provided that the goods 
are assembled in a single country in 
accordance with Notes of Chapters 
61 or 62] 
9502.99 --   Other [CTSH] 
95.03 Other toys; reduced-size ("scale") models and 
similar recreational models, working or not; puzzles of all kinds. As specified for split headings  
ex95.03(a) Goods of this heading put up in sets or outfits   CTH 
ex95.03(b) Toys representing animals or non-human 
creatures CTH 
ex95.03(c) Toy musical instruments and apparatus CTHS 
ex95.03(d) Other articles of this heading CTHS 
ex95.03(e) Parts and accessories CTHS 
 
HS 2007 Description Rule 
95.03 Tricycles, scooters, pedal cars and similar 
wheeled toys; dolls' carriages; dolls; other toys; 
reduced-size ("scale") models and similar 
recreational models, working or not; puzzles of all kinds. As specified for split heading 
 - Wheeled toys designed to be ridden by 
children (for example, tricycles, scooters, pedal 
cars); dolls' carriages:  
ex95.03(a) -- Body or frame CTHS, except from split heading 
ex95.03(b) and ex95.03(c) 
ex95.03(b) -- Other pa rts and accessories CTHS, except from split heading 
ex95.03(a) and ex95.03(c) 
ex95.03(c) -- Other CTHS, except from split heading 
ex95.03(a) 
 - Dolls representing only human beings:  
ex95.03(d) -- Dolls, whether or not dressed CTHS, except from split heading ex95.03(e) and ex95.03(f) 
ex95.03(e) --  Garments and accessories therefor, footwear 
and headgear [Change to goods of this split heading provided that the goods are 
assembled in a single country in 
accordance with Notes of Chapters 
61 or 62] 
ex95.03(f) -- Other pa rts and accessories [CTHS]  RD/RO/1 
 Page 261 
 
 
  HS 2007 Description Rule 
 - Other toys; reduced-size ("scale") models and 
similar recreational models, working or not; 
puzzles of all kinds:  
   
ex95.03(g) -- Goods put up in sets or outfits   CTHS, except from split heading 
ex95.03(h)  to ex95.03(k) 
ex95.03(h) -- Toys representing animals or non-human 
creatures CTH, except from split heading ex95.03(g) , and  ex95.03(i) to 
ex95.03(k) 
ex95.03(i) -- Toy musical instruments and apparatus CTHS 
ex95.03(j) -- Other articles  CTHS 
ex95.03(k) -- Parts and accessories CTHS 
 
(c) Comments by the Secretariat 
 Headings 95.01, 95.02, and 95.03 have been merged to cover all kind of toys into one single 
heading (HS2007 heading 95.03). To maintain th e same scope in the transposed rule for 
heading 95.03, it may be needed to reproduce th e product specific rules at split heading level 
maintaining the same split definitions drafted in the Consolidated Text for HS1996 headings 
95.01 to 95.03. 
 
139. Heading 96.14 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
96.14 Smoking pipes 
(including pipe bowls) 
and cigar or cigarette holders, and parts 
thereof. 96.14 Smoking pipes 
(including pipe bowls) 
and cigar or cigarette holders, and parts 
thereof. Deletion of 
subheadings 
9614.20 and 9614.90 because 
of the low volume 
of trade. 
9614.20 - Pipes and pipe bowls - (deleted)  
9614.90 - Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
96.14  Smoking pipes (including pipe bowls) and 
cigar or cigarette holders, and parts thereof. As specified for subheadings  
9614.20 - Pipes and pipe bowls As specified for split subheadings  
ex9614.20(a) Roughly shaped blocks of wood or root, for the 
manufacture of pipes and pipe bowls  CTH 
ex9614.20(b) Pipes and pipe bowls CTSHS  
9614.90 - Other CTH 
 
HS 2002 Description Rule 
96.14  Smoking pipes (including pipe bowls) and cigar 
or cigarette holders, and parts thereof. As specified for subheadings  
9614.20 - Pipes and pipe bowls As specified for split subheadings  RD/RO/1 
Page 262  
 
  HS 2002 Description Rule 
ex9614.20(a) Roughly shaped blocks of wood or root, for the 
manufacture of pipes and pipe bowls  CTH 
ex9614.20(b) Pipes and pipe bowls CTSHS  
9614.90 - Other CTH 
 
HS 2007 Description Rule 
96.14 Smoking pipes (including pipe bowls) and cigar 
or cigarette holders, and parts thereof. As specified for split heading 
ex96.14(a) - Pipes and pipe bowls roughly shaped blocks of 
wood or root, for the manufacture of pipes and 
pipe bowls. CTH 
ex96.14(b) - Pipes and pipe bowls CTHS 
ex96.14(c) - Other CTH 
 
(c) Comments by the Secretariat 
 Subheadings 9614.20 and 9614.20 have been dele ted, but the overall coverage of heading 
96.14 remains the same. In HS1996, the product specific rules were set out at subheading 
level and split subheading level. Therefore, th e transposed rule for heading 96.14 can be 
reproduced at split heading level, maintaining the subheading and split subheading definitions 
drafted in the Consolidated Text. 
 
 
__________