RESTRICTED  
  
G/IT/W/40/Suppl.4  
 
18 October 2018  
(18-6497) Page: 1/23 
Committee of Participants on the Expansion of Trade in 
Information Technology Products    
 
 
DIVERGENCES OF CLASS IFICATION:  
POSSIBLE HS2007 CLAS SIFICATION FOR THE  
REMAINING 22 "ATTACHMENT  B" ITEMS  
FOURTH  SUPPLEMENT NOTE BY THE SECRETAR IAT1 
1.1.  With the adoption by the Committee, at its meeting of 18  April 2016, of the "Decision for the 
HS2007  classification of 15  additional " Attachment  B" Products "2, there are 22  "Attachment  B" items 
that remain to be classified under HS2007. These items are indicated in the annexed table.  
1.2.  By 17 October  2018, the Secretariat had received comments on the possibl e 
HS2007  classification from the following Members: Norway (G/IT/W/40/Add.1); Chinese Taipei 
(G/IT/W/40/Add.2); Switzerland (G/IT/W/40/Add.3); the European Union (G/IT/W/40/Add.4); Hong 
Kong, China (G/IT/W/40/Add.5); China (G/IT/W/40/Add.6); Japan (G/IT/W/40/Add.7); Canada 
(G/IT/W/40 /Add.8); the United States of America (G/IT/W/40/Add.9); India ( G/IT/W/40/Add.10); 
Macao, China (G/IT/W/40/Add.11); El Salvador (G/IT/W/40/Add.12); the Republic of Korea 
(G/IT/W/40/Add.13) ; Panama (G/IT/W/40/Add.14); Thailand (G/IT/W/40/Add.15);  Guatemala 
(G/IT/W/40/Add. 16); Mauritius (G/IT/W/40/Add. 17); Montenegro (G/IT/W/40/Add. 18); Russian 
Federation (G/IT/W/40/Add. 19); Seychelles (G/IT/W/40/Add.20) ; and New Zealand 
(G/IT/W/40/Add.21) . Comments submitted by Members are reported in the annexed table.  
                                                
1 This document has been prepared under the Secretariat's own responsibility and is without prejudice to 
the positions of Members or to their rights and obligations under the WTO.  
2 Document  G/IT/29 , dated 17  May 2016.  
  G/IT/W/40/Suppl.4  
 
- 2 - ANNEX  
POSSIBLE HS2007  CLAS SIFICATION OF 22 "ATTACHMENT  B" ITEM S 
 
No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
1 122 Apparatus for stripping or cleaning 
semiconductor wafers  845691ex  848620ex  For HS2002 subheading 
845699, the Secretariat 
deviated from WCO's 
correlation table, where the 
code appears correlated 
with HS  2007 subheadings 
8486.10, 8486.30 and 
8486.40.  No comments : 
Chinese Taipei; Switzerland; European Union; Hong 
Kong, China; China; Japan; United States; Macao, 
China; Montenegro.  
 
Comments : 
Norway : agrees to classification under 848620ex. The 
product described combined with the subheading 
description and the Explanatory Notes to 
HS Heading  84.60 support this conclusion.  
Canada : subheading 8486.20 is a possibility but 
subheading 848610ex shoul d be added.  
El Salvador : still under consideration. Not able to agree 
on the proposed classification.  
Korea : delete reference to subheading  848610, 
848630, 848640 in column  9. 
Panama : agrees to classification under 848610ex.  
Thailand : classifies under 8486 10ex, 848620ex . 
Guatemala : agrees with subheading 848620ex . 
Mauritius : agrees with the proposed classification . 
Russian Federation : agrees to classify under 
subheading 848620ex.  
Seychelles : has reservations on this classification on 
the basis that Heading 84.86 does not cover stripping 
or cleaning apparatus.  
New Zealand : HS1996  subheading  8456.91 reads "Dry 
etching patterns on semiconductor materials". New 
Zealand is not sure that this description covers 
"Apparatus for stripping or cleaning semiconductor 
wafers". However,  New Zealand agrees with 
HS2007  subheading  8486.20 and accepts tha t, as 
wafers fall to subheading  8486.10, this should also be 
included. HS2007  subheading  8486.30 reads 
"Machines and apparatus for the manufacture of f lat 
panel displays", a nd HS2007  subheading  8486.40 
                                                
1 A number of possible correlations were excluded because they were not considered to be relevant. Information based on Tables  8 and 9 of JOB(07)/96.   
  G/IT/W/40/Suppl.4  
 
- 3 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
"Machines and apparatus specified in Note  9(C) to this 
Chapter". Legal Note  9(C) cov ers machines etc., for 
the (ii)  assembling semiconductor devices or electronic  
integrated circuits, and (iii)  lifting, handling, loading or 
unloading of boules, wafers, semiconductor devices, 
electronic integrated circuits and flat panel displays. 
New Zealand does not think that the expression 
"Apparatus for stripping or cleaning semiconductor 
wafers" fits with descriptions for subheadings 848 6.30 
or 8486.40.  
2 137 Encapsulation equipment for assembly of 
semiconductors  847710ex  848640ex  Linked to item 144. HS2007 
subheading 848620 might 
also be relevant.  No comments : 
Chinese Taipei; Switzerland; European Union; China; 
Japan; United States; Macao, China; Montenegro.  
 
Comments : 
Norway : the products described are found in the 
Explanatory Notes to HS  Heading  8486 according to 
which the classification of the equipment should be 
within subheading  848640. Reference to 
subheading  8486.20  in column  9 is therefore 
redundant.  
Hong Kong, China : reservation as to 848620 
(column  9). 
Canada : subheading 848620 is not relevant.  
India: classifies under 848640ex.  
Korea : delete reference to subheading  848620  in 
column  9. 
Panama : agrees to classification under 848640ex.  
Thailand : classified under 848640ex . 
Guatemala : agrees with subheading 848640ex . 
Mauritius : agrees with the proposed classification . 
Russian Federation : agrees to classify under 
subheading 848640ex.  
Seychelles : no objections to classify this product under 
848640ex.  
New Zealand : HS1996  subheading  8477.10 covers 
"Injection Moulding machines". According to New 
Zealand, this description does not appear to cover 
goods described as "Encapsulation for assembly of 
semiconductors". HS2007  subheading  8486.40 
"Machines and apparatus specified  in Note  9(C) to  this  
  G/IT/W/40/Suppl.4  
 
- 4 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
Chapter" covers machines etc., for the: (ii)  assembling 
semiconductor devices or electronic integrated  circuits, 
and (iii)  lifting, handling, loading or unloading of 
boules, wafers, semiconductor devices, electronic 
integrated circuits and flat panel  displays. 
HS2007  subheading  8486.40 appears to cover the 
goods in quest ion by virtue of Note  9(C)(ii). In New 
Zealand's view  HS2007  subheadings  8486.20 
"… Manufacture of semiconductor devices etc.", and 
8486.40 would be applicable.  
3 142 Apparatus for wet etching, developing, 
stripping or cleaning semiconductor 
wafers and flat panel displays  847989ex  848620ex  
848630ex2 Linked to item 168. HS2007 
subheading  848610 might 
also be relevant.  No comments : 
Chinese Taipei; European Union; Japan; United States; 
Macao, China; Montenegro.  
 
Comments : 
Norway : agrees to add a reference to 
subheading  848610.  
Switzerland : classifies the item also under 
subheading  848610ex.  
Hong Kong, China : classifies under 848620ex and 
848630ex. Reservation as to  848610.  
China : classifies under 848620ex, 848630ex  
Canada : reference to subheading  848610ex should be 
added.  
India: classifies under 848620ex; 848630ex.  
El Salvador : still under consideration. Not able to agree 
on the proposed classification.  
Korea : delete reference to s ubheading  848610 in 
column  9. 
Panama : agrees to classification under 848610ex.  
Thailand : classifies under 848610ex, 848620ex, 
848630ex . 
Guatemala : agrees with subheading 848630ex . 
Mauritius : agrees with the proposed classification . 
Russian Federation : agrees to classify under 
subheading s 848620ex and 848630ex and approves 
the adding of heading 848610ex.  
Seychelles : has reservations on this classification on 
the basis that heading 84.86 does not cover apparatus 
                                                
2 The subheading was corrected in line with the comment made by Sw itzerland.   
  G/IT/W/40/Suppl.4  
 
- 5 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
for wet etching, developing, stripping or c leaning of  
semiconductor wafers and flat panel.  
New Zealand : agrees with HS2007  subheading 
8486.10 being added to list of "Possible 
classifications", as it would cover the "wafers".  
4 146 Machines for bending, folding and 
straightening semiconductor leads  847989ex  848620ex   No comments : 
Norway; Switzerland; European Union; Hong Kong, 
China; China; Canada; Macao, China; Montenegro.  
 
Comments : 
Chinese Taipei : suggests adding 848640ex (Note  9(c) 
of Chapter  84). 
Japan : suggests adding  subheadings  846221 and 
846229. As manufacturing machines for 
semiconductor parts, they are not covered by the 
range of heading  8486 and there is a possibility that 
instruments which are classified into 
subheading  8462.21 and 8462.29 exist.  
United States : classifies under 8486.40 ex. 
El Salvador : still under consideration. Not able to agree 
on the proposed classification.  
Korea : the reference to subheading  848620 in 
column  8 should be changed to 848640.  
Panama : proposes to add subheadings  846221 and 
846229. As manufacturing machine s for 
semiconductor parts, they are not covered by the 
range of heading  8486 and there is a possibility that 
instruments which are classified into 
subheading  8462.21 and 8462.29 exist.  
Thailand : classifies under 848620ex, 848640ex . 
Guatemala : agrees with subheading 848620ex . 
Mauritius : agrees with the proposed classification . 
Seychelles : suggests classification under 846229ex as 
it makes provision for machine -tool for working metal 
by bending, folding, straightening.  
New Zealand : agrees with the inclusion of 
HS2007  subheading  8486.20 as it includes 
"manufacture of semiconductors", which would include 
"bending, folding and straightening semiconductor 
leads". However, due to the terms of Legal Note 9(C)  
  G/IT/W/40/Suppl.4  
 
- 6 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
to Chapter  84, HS2007  subheading  8486.40 should 
also be included.  
5 166 Wafer probers  853690ex  853690ex  
903082ex   No comments : 
Chinese Taipei; Hong Kong, China; Canada; Macao, 
China.  
 
Comments : 
Norway : questions the use of 853690. Wafer probers 
are complex apparatus of a kind classifiable within 
HS Heading  9030 (subheading  903082).  
Switzerland : classifies wafer probers only under 
903082ex.  
European Union/Montenegro : the use of 853690ex is 
questionable.  
China : classifies under 903082ex.  
Japan : as wafer probers are electrical checking 
apparatus used for putting needles on electrodes of IC , 
they are not considered to correspond to 
subheading  853690 ("Other apparatus for switching or 
connecting electrical circuits").  
United States : classifies under 8536.90ex; 9030.82ex.  
India: classifies under 903082ex.  
Korea: the reference to subheading  853690 in 
column  8 should be changed to 848640.  
Panama : classifies under 903082ex.  
Thailand : 903082ex ( for measuring or checking wafer 
probers), 853690 (is unclear about use of).  
Guatemala : agrees with subheading 903082ex . 
Mauritius : agrees with the proposed classification . 
Seychelles : prefers to classify the product under 
903082ex given that this heading provides for 
apparatus for measuring or checking electrical 
quantities.  
New Zealand : wafer probers are test instruments. 
Consequently, New Zealand agrees with the inclusion 
of HS2007  subheading  9030.82. However, Legal 
Note 1(m) to Section  XVI excludes good s of 
Chapter  90 being classified in Section  XVI. 
Consequently, New Zealand would not agree with the 
inclusio n of HS2007  subheading  8536.90. Legal 
Note 9(D) to Chapter  84 might allow in HS2007  
  G/IT/W/40/Suppl.4  
 
- 7 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
subheading 8486.40 and subheading 8486.90, 
providing classification in Chapter  90 is ruled out.  
6 168 Apparatus for wet etching, developing, 
stripping or cleaning semiconductor 
wafers and flat panel displays  854330ex  848620ex  
848630ex  Linked to item  142. HS2007 
subheading  848610 might 
also be relevant.  No comments : 
Norway; Chinese Taipei; European Union; China; 
Japan; United States; Macao, China; Montenegro.  
 
Comments : 
Switzerland : classifies also under 848610ex.  
Hong Kong, China : classifies under subheadings  
848620 and 848630. Reservation as to  848610.  
Canada : reference to subheading 848610ex should be 
added.  
India: classifies under 848620ex; 848630ex.  
El Salvador : still under consi deration. Not able to agree 
on the proposed classification.  
Korea : reference to subheading  848610 in column  9 is 
not relevant . 
Panama : classifies under 848610ex, 848620ex, 
848630ex.  
Thailand : classifies under 848610ex, 848620ex, 
848630ex . 
Guatemala : agrees  with subheading 848630ex . 
Mauritius : agrees with the proposed classification . 
Russian Federation : agrees to classify under 
subheading s 848620ex and 848630ex and approves 
the adding of the heading 848610ex.  
Seychelles : has reservations on this classificati on on 
the basis that heading  84.86 does not cover apparatus 
for wet etching, developing, stripping or cleaning of  
semiconductor wafers and flat panel displays.  
New Zealand : would include HS2007 subheading 
8486.10 as it relates to "wafers". However, New 
Zealand would not support HS2007 subheading 
8486.20 as that covers semiconductor devices, 
whereas the description is semiconductor wafers which 
appears to be HS2007 subheading 8486.10. New 
Zealand would include HS2007 subheading 8486.30, 
as this subheading re lates to "flat panel displays" and 
this would be consistent with the approach taken for 
the "wafers".   
  G/IT/W/40/Suppl.4  
 
- 8 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
7 175 Optical stereoscopic microscopes fitted 
with equipment specifically designed for 
the handling and transport of 
semiconductor wafers or reticles  901110ex  848640ex  HS2007 subheading  901110 
might also be relevant.  No comments : 
Japan; Macao, China.  
 
Comments : 
Norway : reference to subheading  901110 is relevant in 
the cases that the microscope is the part of the product 
that gives it the essential character (ref. General 
Interpretative Rules of the HS), i.e.  probably when 
presented without the handling and transport 
equipment referred to in column  4. 
Chinese Taipei : suggests adding 903141ex if the item 
is used for inspection.  
Switzerland : classifies  under 901110ex.  
European Union : prefers reference to 901110  in 
column  8. 
Hong Kong, China : classifies under 901110 instead of 
848640.  
China : classifies under 901110ex.  
Canada : suggests deleting 8486.40ex and adding a 
reference to subheading  9011.10. 
United States : classifies under 9031.41ex.  
India: classifies under 901110ex . 
Korea : prefers reference to subheading  901110 in 
column  9 and delete reference to subheading  848640 
in column  8. 
Panama : classifies under 901110ex.  
Thailand : classifies under 901110ex . 
Guatemala : agrees with subheading 848640ex, 
provided that the products  are for the handling and 
transport of semiconductor wafers or reticles . 
Mauritius : agrees with the proposed classification . 
Montenegro : prefers reference to 901110.  
Seychelles : no obje ctions to classify under 848640ex.  
New Zealand : the description indicates that the 
microscope is the essential part and the handling unit 
facilitates the use of the microscope – hence Legal 
Note 3 to Section  XVI and Legal Note  3 to Chapter  90 
refer – the essential character of the unit would be the 
microscope. Thus 9011.10 would appear to be the 
correct classification. Legal Note  9(D) to Chapter  84 
appears to override the provisions of these legal notes. 
Howev er, it is subject to Legal Note  1(m) to  
  G/IT/W/40/Suppl.4  
 
- 9 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
Section  XVI which would exclude HS2007 subheading 
8486.40.  
8 176 Photomicrographic microscopes fitted 
with equipment specifically designed for 
the handling and transport of 
semiconductor wafers or reticles  901120ex  848640ex  HS2007 subheading  901120 
might also be relevant.  No comments : 
Japan; Macao, China.  
Comments : 
Norway : reference to subheading  901120 is relevant in 
the cases that the microscope is the part of the product 
that gives it the essential character (ref. General 
Interpretative Rules of the HS), i.e.  probably when 
presented without the handling and transport 
equipment referred to in column  4. 
Chinese Taipei : suggests adding 903141ex if the item 
is used for inspection.  
Switzerland : classifies under 901120ex.  
European Union : prefers reference to 901120  in 
column  8. 
Hong Kong, China : classifies under 901120 instead of 
848640.  
China : classifies under 901120ex.  
Canada : suggests deleting reference to subheading 
848640ex and adding a reference to subheading 
901120.  
United States : classifies under 9031.41ex.  
India: classifies under 901120ex.  
Korea : prefers reference to subheading  901120  in 
column  9 and delete reference to subheading  848640 
in column  8. 
Panama : classifies under 901120ex.  
Thailand : classifies under 901120ex . 
Guatemala : agrees with subheading 848640ex, 
provided that the  products  are for the handling and 
transport of semiconductor wafers or reticles . 
Mauritius : agrees with the proposed classification . 
Montenegro : prefers reference to 901120.  
Seychelles : no objections to classify under 848640ex.  
New Zealand : the description indicates that the 
microscope is the essential part and the handling unit 
facilitates the use of the microscope – hence Leg al 
Note 3 to Section  XVI and Legal Note  3 to Chapter  90 
refer – the essential character of the unit woul d be the 
microscope. Thus 9011.20 would appear to be the  
  G/IT/W/40/Suppl.4  
 
- 10 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
correct classification. Legal Note  9(D) to Chapter  84 
appears to override the provisions of these legal notes. 
Howev er, it is subject to Legal Note  1(m) to 
Section  XVI which would exclude HS2007 subh eading 
8486.40.  
9 177 Parts and accessories of optical 
stereoscopic microscopes fitted with 
equipment specifically designed for the 
handling and transport of semiconductor 
wafers or reticles  901190ex  848690ex  Linked to item 175. HS2007 
subheading  901190 might 
also be relevant.  No comments : 
Japan; Macao, China.  
 
Comments : 
Norway : reference to subheading  901190 is relevant in 
the cases that the microscope is the part of the product 
that gives it the essential character (ref. General 
Interpretative Rules of the HS), i.e.  probably when 
presented without the handling and transport 
equipment referred to in column  4. 
Chinese Taipei : suggests adding 903190ex if the item 
is used for inspection.  
Switzerland : classifies under 901190ex.  
European Union : prefers referen ce to 901190  in 
column  8. 
Hong Kong, China : reference to subheading  901190 
instead of  848690 is relevant for parts for compound 
optical microscopes.  
China : classifies under 901190ex.  
Canada : suggests deleting reference to subheading 
848690ex and adding a r eference to subheading 
901190ex.  
United States : classifies under  9031.90ex.  
India: classifies under 901190ex.  
Korea : prefers reference to subheading  901190 in 
column  9 and delete reference to subheading  848690 
in column  8. 
Panama : classifies under 901190ex . 
Thailand : classifies under 901190ex . 
Guatemala: agrees with subheading 848690ex, 
provided that the products  are for the handling and 
transport of semiconductor wafers or reticles . 
Mauritius : agrees with the proposed classification . 
Montenegro : prefers reference to 901190.  
Seychelles : no objections to classify under 848690ex.   
  G/IT/W/40/Suppl.4  
 
- 11 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
New Zealand : as the parent machines fall to HS2007 
subheading 8486.40, the parts and accessories will fall 
to HS2007 subheading 8486.90 – Legal Note  9(D) to 
Chapter  84 refers. Howev er, this Lega l Note is subject 
to Legal Note  1(m) to Section  XVI which excludes 
goods of Chapter  90. Consequently, New Zealand 
would favour HS2007 subheading 9011.90.  
10 178 Parts and accessories of 
photomicrographic microscopes fitted 
with equipment specifically designed for 
the handling and transport of 
semiconductor wafers or reticles  901190ex  848690ex  Linked to item 176. HS2007 
subheading  901190 might 
also be relevant.  No comments : 
Japan; Macao, China.  
 
Comments : 
Norway : reference to subheading  901190 is relevant in 
the cases that the microscope is the part of the product 
that gives it the essential character (ref. General 
Interpretative Rules of the HS), i.e.  probably when  
presented without the handling and transport 
equipment referred to in column  4. 
Chinese Taipei : suggests adding 903190ex if the item 
is used for inspection.  
Switzerland : classifies under 901190ex.  
European Union : prefers reference to 901190  in 
column  8. 
Hong Kong, China : reference to subheading  901190 
instead of  848690 is relevant for parts for compound 
optical microscopes.  
China : classifies under 901190ex.  
Canada : suggests deleting reference to subheading 
848690ex and adding a reference to subheading 
901190ex.  
United States : classifies under 9031.90ex.  
India: classifies under 901190ex.  
Korea : prefers reference to subheading  901190 in 
column  9 and delete reference to subheading  848690 
in column  8. 
Panama : classifies under 901190ex.  
Thailand : classifies unde r 901190ex . 
Guatemala : agrees with subheading 848690ex, 
provided that the products  are for the handling and 
transport of semiconductor wafers or reticles . 
Mauritius : agrees with the proposed classification . 
Montenegro : prefers reference to 901190 .  
  G/IT/W/40/Suppl.4  
 
- 12 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
Seychelles : no objections to classify under 848690ex.  
New Zealand : as the parent machines fall to HS2007 
subheading 8486.40, the parts and accessories will fall 
to HS2007 subheading 8486.90 – Legal Note  9(D) to 
Chapter  84 refers. However, this Lega l Note i s subject 
to Legal Note  1(m) to Section  XVI which excludes 
goods of Chapter  90. Consequently, New Zealand 
would favour HS2007 subheading 9011.90.  
11 179 Electron beam microscopes fitted with 
equipment specifically designed for the 
handling and transport of semiconductor 
wafers or reticles  901210ex  848640ex  Linked to item 180. HS2007 
subheading  901210 might 
also be relevant.  No comments : 
Japan; Macao, China.  
 
Comments : 
Norway : reference to subheading  901210 is relevant in 
the cases that the microscope is the part of the product 
that gives it the essential character (ref. General 
Interpretative Rules of the HS), i.e.  probably when 
presented without the handling and transport 
equipment referred to in column  4. 
Chinese Taipei : suggests adding 903180ex if the item 
is used for inspection.  
Switzerland : classifies under 901210ex.  
European Union : prefers reference to 901210  in 
column  8. 
Hong Kong, China : classi fies under 901210 instead of 
848640.  
China : classifies under 901210ex.  
Canada : suggests deleting reference to 848640ex and 
adding a reference to subheading  901210ex.  
United States : classifies under  9031.80ex.  
India: classifies under 901210ex.  
Korea : prefer s reference to subheading  901210 in 
column  9 and delete reference to subheading  848640 
in column  8. 
Panama : classifies under 901210ex.  
Thailand : classifies under 901210ex . 
Guatemala: agrees with subheading 848640ex, 
provided that the  products  are for the handling and 
transport of semiconductor wafers or reticles . 
Mauritius : agrees with the proposed classification . 
Montenegro : prefers reference to 901210.  
Seychelles : no objections to classify under 848640ex.   
  G/IT/W/40/Suppl.4  
 
- 13 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
New Zealand : the electron beam micro scope would be 
the unit that provides the principal function, Legal 
Notes  3 to Section  XVI and 3 to Chapter  90 apply. 
Note 9(D) to Chapter  84 is su bject to the provisions of 
Note 1(m) to Section  XVI. Thus, according to New 
Zealand,  classification is within  HS2007 subheading 
9012.10.  
12 180 Parts and accessories of electron beam 
microscopes fitted with equipment 
specifically designed for the handling and 
transport of semiconductor wafers or 
reticles  901290ex  848690ex  Linked to item 179. HS2007 
subheading  901290 might 
also be relevant.  No comments : 
Japan; Macao, China.  
 
Comments : 
Norway : reference to subheading  901290 is relevant in 
the cases that the microscope is the part of the product 
that gives it the essential character (ref. General 
Interpretative Ru les of the HS), i.e.  probably when 
presented without the handling and transport 
equipment referred to in column  4. 
Chinese Taipei : suggests adding 903190ex if the item 
is used for inspection.  
Switzerland : classifies under 901290ex.  
European Union : prefers reference to 901290  in 
column  8. 
Hong Kong, China : reference to subheading  901290 
instead of  848690 is relevant for parts for microscopes 
other than optical microscopes.  
China : classifies under 901290ex.  
Canada : suggests deleting reference to subheading 
848690ex and adding a reference to subheading 
901290ex.  
United States : classifies under  9031.90ex.  
India: classifies under 901290ex.  
Korea : prefers reference to subheading  901290 in 
column  9 and delete reference to subheading  848690 
in column  8. 
Panama : classifies under 901290ex.  
Thailand : classifies under 901290ex . 
Guatemala : agrees with subheading 848690ex, 
provided that  the products  are for the handling and 
transport of semiconductor wafers or reticles . 
Mauritius : agrees with the proposed classification . 
Montenegro : prefers reference to 901290.   
  G/IT/W/40/Suppl.4  
 
- 14 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
Seychelles : no objections to classify under 848690ex.  
New Zealand : as the parent machine/apparatus is 
considered to be  classified in HS2007 subheading 
9012.10, the parts and accessories will fall to HS2007 
subheading 9012.90.  
13 192 Electric amplifiers when used as 
repeaters in line telephony products 
falling within this agreement, and parts 
thereof  None 851762ex  
851769e x 
851770ex  
851840ex  
851890ex   No comments : 
Norway; Chinese Taipei; European Union; Canada; 
Macao, China; Montenegro.  
 
Comments : 
Switzerland : classifies only under 851762ex and 
851770ex.  
Hong Kong, China : classifies under 851840 and 
851890. Reservation as to 851762, 851769, and 
851770.  
China : classifies under 851840ex and 851890ex.  
Japan : as subheading  851762 includes data 
communication equipment such as PON, digital 
transmission and modem, they are not considered to 
include those used as repeaters "in line  telephony 
products". As subheading  8518.40 includes "audible 
frequency electric amplifier for audio", they are not 
considered to include those used as repeaters "in line 
telephony products". Subheading  851890 corresponds 
to parts of product of heading  8518, but product of 
heading  8518 does not fall within range of the 
description.  
United States : classifies under 8518.40ex; 8518.90ex.  
India: classifies under 851840ex; 851890ex.  
Korea : suppor ts the classification in column  8. 
Panama:  classifies under 851840ex, 851890ex.  
Thailand : classifies under 851762ex, 851769ex, 
851770ex. HS 8518 does not fall in range of telephony . 
Guatemala : agrees with subheadings 851769ex and 
851770ex.  
Mauritius : agrees with the proposed classification . 
Seyche lles: classifies the product under 851840ex. 
However, if the parts are presented separately then 
the product is classified under 851890ex.   
  G/IT/W/40/Suppl.4  
 
- 15 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
New Zealand : does not think HS2007 subheadings 
8518.40 and 8518.90 should be included as they relate 
to audio frequen cy amplifiers not line -telephony.  
14 193 Flat panel display devices (including 
LCD, Electro Luminescence, Plasma, 
Vacuum -Fluorescence and other 
technologies) for products falling within 
this agreement, and parts thereof.  None 847149ex  
852851ex  
852990ex  
853120ex  
853180ex  
853190ex  
854370ex  
854390ex  
854890ex  
901380ex  
901390ex  The following HS2007 
subheadings might also be 
relevant: 844399 ; 847160 ; 
847330 ; 851770 ; 852869.  No comments : 
Hong Kong, China; Canada; Macao, China.  
 
Comments : 
Norway/Panama : flat pan el displays are not 
classifiable within heading  8471. Proposes to delete 
subheadings  847149 (column  8) and 847160 
(column  9). Questions what kind of equipment 
covered by the product description may be classified 
within subheadings  854370 and 854390. Does n ot 
support the inclusion of subheading  852869 as a 
possible classification for these products. Agrees to 
add the reference to subheadings  8443.99, 8473 .30 
and 8517 .70 to column  8 as possible classifications.  
      Chinese Taipei : this item is not relevant  to 
heading  8471. S uggests deleting 847149ex and 
adding: 852859ex; 851210ex; 851220ex; 851290ex; 
853010ex; 853080ex; and 853090ex.  
Switzerland : does not support the classification of flat 
panel display devices under 847149ex. Classifies under 
852859ex and supports the other classification options 
in column  8. 
European Union : suggests deleting 847149ex 
(column  8) and 847160 (column  9). 
China : classifies under 853120ex and 853190ex.  
Japan : suggests deleting subheading  847149 as it 
includes ADP  system (PC  system), including FPD, but 
it does not include single FPD.  
United States : classifies under 8471.49ex; 
8471.60ex; 8473.30ex; 8486.90ex; 8517.70ex; 
8528.51ex; 8528.59ex; 8529.90ex; 8531.20e x; 
8531.90ex; 8543.70ex; 8543.90ex; 9013.80ex; 
9013.90ex.  
El Salvador : propo ses the inclusion of 
subheading  852861 in addit ion to those proposed in 
column  9. 
Korea : delete reference to subheading  847149 in 
column  8 and 847160 in column  9.  
  G/IT/W/40/Suppl.4  
 
- 16 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
Thailand : classifies under 847160ex, 847330ex, 
852851ex, 852990ex, 853120ex, 853190ex, 
901380ex, 901390ex . 
Guatemala : agrees with subheadings 852851ex, 
852990ex, 85 3120ex and 853190 ex. 
Mauritius : agrees with the proposed classification . 
Montenegro : suggests deleting 847149ex (column  8) 
and 847160 (column  9). 
Seychelles : no objections to classify the product 
under 847149ex, 877160, 847330, 851770, 
852851ex, 852859, 852872, 852990, 853120, 
853190, 854370, 854390, 901380ex, 901390ex.  
New Zealand : HS2007 8528.69 covers projectors, 
which may not fit the description of flat panel display 
devices. New Zealand disagrees with Norway that 
HS2007 subheading 8471.49 be excluded as this 
subheading includes laptops which would have such 
a screen.  
15 194 Network equipment: Local Area Network 
(LAN) and Wide Area Network (WAN) 
apparatus, including those products 
dedicated for use solely or principally to 
permit the interconnection of automatic 
data processing machines and units 
thereof for a network that is used 
primarily for the sharing of resources 
such as central processor units, data 
storage devices and input or output units 
– including adapters, hubs, in -line 
repeaters, converters, concentrators, 
bridges and routers, and printed circuit 
assemblies for physical incorporation 
into automatic data processing machines 
and units thereof.  None 851762ex  HS2007 subheading 847180 
might also be relevant.  No comments : 
Chinese Taipei; Switzerland; China; Japan; Macao, 
China; Montenegro.  
 
Comments : 
Norway : does not support the addition of subheading 
8471.80 as a possible classification.  
European Union : reference to 847180 (column  9) is 
not relevant.  
Hong Kong, China : classifies under 851762. 
Reservation as to 847180.  
Canada : subheading  847180 is not relevant.  
United States : classifies under 8471.80ex; 8517.61ex; 
8517.62ex; 8517.69ex.  
Korea : delete reference to subheading  847180 in 
column  9. 
Panama : classifies under 851762ex.  
Thailand : classifies under 847180ex . 
Guatemala : agrees with subheading 851762ex.  
Mauritius : agrees with the proposed classification . 
Russian Federation : agre es to classify under 
subheading  851762ex and  approves the adding of 
heading  847180ex.  
Seychelles : no objections to classify under 851762ex.   
  G/IT/W/40/Suppl.4  
 
- 17 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
New Zealand : agrees that HS2007 subheading 
8471.80  would likely be relevant, providing the unit is 
part of an automatic data processing machine – Legal 
Note 5(C) to Chapter  84 refers.  
16 197 Paging alert devices, and parts thereof  None 851762ex  
851769ex  
851770ex  HS2007 subheading  852910 
might also be relevant.  No comments : 
Chinese Taipei; Switzerland; Japan; United States; 
Macao, China; Thailand.  
 
Comments : 
Norway : agrees with the classification of the products 
described in subheading  851762, and their parts in 
subheading  851770. Proposes to delete 
subheading  851769 (column  8) as subheading  851762 
covers all the products in question. Does not support 
the inclusion of subheading  852910, as heading  8517 
is not mentioned in the heading text of 
HS Heading  8529.  
European Union : 852910 not relevant.  
Hong K ong, China : classifies under 851769 and 
851770. Reservation as to 851762 (column  8) and 
852910 (column  9). 
China : classifies under 851769ex and 851770ex.  
Canada : suggests deleting reference to 851762 and 
851770 (the HS  Committee classified this product in 
851769). Subheading  852910 is not relevant.  
Korea : delete reference to subheading  852910 in 
column  9. 
Panama : classifies under 851769ex, 851790ex.  
Guatemala : agrees with subheadings  851769ex and 
851770ex.  
Mauritius : agrees with the proposed classification . 
Montenegro : 852910 not relevant . 
Seychelles : no objections to classify under 851762ex 
and 851770ex for classification of parts only. 
Seychelles has reservations as to 851769ex. 852910 
not relevant.  
New Zealand : suggests that HS2007 subheading 
8529.10 shou ld be included if the unit covered requires 
an aerial.   
  G/IT/W/40/Suppl.4  
 
- 18 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
17 198 Plotters whether input or output units of 
HS heading No.  8471 or drawing or 
drafting machines of HS  heading 
No. 9017.  None 847160ex  
901710ex  
901720ex   No comments : 
Norway; European Union; Canada; Macao, China; 
Montenegro.  
 
Comments : 
Chinese Taipei : suggests deleting 847160ex 
(Note  1(m) Section  XVI). 
Switzerland : 901720ex is not relevant.  
Hong Kong, China : this item can be classified under 
subheadings  844331 and 844332, in addition to 
subheadings  847160ex, 901710ex and 901720ex 
(column  8). 
China : classifies under 847160ex and 901720.  
Japan : suggests adding subheadings  901710 and 
901790 since the concession includes "Drawing 
instruments or drafting machines of subh eading of 
heading  90.17".  
      United States : classifies under 8443.31ex; 8443.32ex; 
8443.39ex; 8486.40ex; 9017.10ex; 9017.20ex.  
India: classifies under 847160ex; 901710ex.  
El Salvador : still under consideration. Not able to agree 
on the proposed classification.  
Korea : supports the classification in column  8. 
Panama:  agrees with Chinese Taipei ; Hong Kong, 
China;  China;  and Japan.  
Thailand : classifies under 847160ex.  
Guatemala : agrees with subheadings  901710ex and 
901720ex.  
Mauritius : agrees with the proposed classification . 
Seychelles : no objections to classify under 847160ex 
and 901710ex.  
New Zealand : plotters are a type of printer. Therefore, 
New Zealand agrees with Hong Kong , China that the 
HS2007 subheadings 8443.31 and 8443.32 should be 
included.  
18 199 Printed Circuit Assemblies for products 
falling within this agreement, including 
such assemblies for external connections 
such as cards that conform to the 
PCMCIA  standard. Such printed circuit 
assemblies consist of one or more None 841990ex  
842191ex  
842490ex  
843139ex  
844399ex  
846691ex   No comments : 
Norway; Hong Kong, China: Canada; Macao, China.  
 
Comments : 
Chinese Taipei/ European Union/Montenegro : this 
product could be classified under various subheadings,  
  G/IT/W/40/Suppl.4  
 
- 19 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
printed circuits of heading  8534 with one 
or more active elements assembled 
thereon, with or without passive 
elements "Active elements" means 
diodes, transistors, and similar 
semiconductor devices, whether or not 
photosensitive, of heading  8541, and 
integrated circuits and micro asse mblies 
of heading  8542.  846693ex  
846694ex  
847150ex  
847180ex  
847310ex  
847321ex  
847329ex  
847330ex  
847340ex  
847350ex  
847790ex  
847990ex  
848610ex  
848620ex  
848630ex  
848640ex  
848690ex  
850490ex  
850870ex  
851440ex  
851490ex  
851590ex  
851761ex  
851762ex  
851769ex  
851770ex  
851890ex  
852290ex  
852329ex  
852340ex  
852351ex  
852352ex  
852359ex  
852380ex  
852871ex  
852872ex  
852990ex  
853190ex  
853890ex  
854231ex  
854232ex  
854233ex  not just those listed in column  8. 
Switzerland : printed circuit assemblies should be 
classified under: 8443.99ex; 8471.50ex; 8471.80ex; 
8473.10ex; 8473.21ex; 8473.29ex; 8473.30ex; 
8473.40ex; 8473.50ex; 8486.90ex; 8504.90ex; 
8517.61ex; 8517.62ex; 8517.69ex; 8517.70e x; 
8518.90ex; 8522.90ex; 8523.29ex; 8523.51ex; 
8523.52ex; 8523.59ex; 8528.71ex; 8529.90ex; 
8531.90ex; 8542.31ex; 8542.32ex; 8542.33ex; 
8542.39ex; 8543.70ex; 8543.90ex; 8548.90ex; 
9011.90ex; 9012.90ex; 9013.90ex; 9017.90ex; 
9026.90ex; 9 027.90ex; 9030.90ex; 9031.90ex. T he 
product could be classified under other various 
subheadings . 
China : classifies under 844399ex; 847321ex; 
847329ex; 847330ex; 847350ex; 851770ex; 
903090ex; 903190ex; 850440ex; 851762ex; 
853190ex.  
Japan : suggests  deleting subheading  850870 as 
vacuum cleaners of heading  8508 are not "products 
falling within this agreement".  
United States : classifies under 8443.99ex; 8471.50ex; 
8473.10ex; 8473.21ex; 8473.29ex; 8473.30ex; 
8473.40ex; 8473.50ex; 8486.90ex; 8504.90ex; 
8517.62ex; 8517.70ex; 8518.90ex;  8522.90ex; 
8528.71ex; 8529.90ex; 8531.90ex; 8538.90ex; 
8543.90ex; 9013.90ex; 9017.90ex; 9026.90ex; 
9027.90ex; 9030.90ex; 9031.90ex.  
El Salvador : still under consideration. Not able to agree 
on the proposed classification.  
Korea : delete reference to subhea dings  851440, 
851761, 851762, 851769, 852871, 852872, 854370 in 
column  8. 
Panama: still under consideration. Not able to agree on 
the proposed classification.  
Thailand : classifies under 847150ex, 847180ex, 
847310ex, 847321ex, 847329ex, 847330ex, 
847340ex  
847350ex, 847990ex, 848690ex, 851761ex, 
851762ex, 851770ex, 852871ex, 852990ex, 
853190ex, 901390ex. HS 850870ex does not relate to 
this agreement.   
  G/IT/W/40/Suppl.4  
 
- 20 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
854239ex  
854370ex  
854390ex  
854890ex  
901090ex  
901190ex  
901290ex  
901390ex  
901790ex  
902690ex  
902790ex  
903090ex  
903190ex  Guatemala : still under consideration. No agreement on 
the proposed classification.  
Mauritius : agrees with the  proposed classification . 
Seychelles: no objections to classify under 841990ex, 
843139ex, 844399ex, 846693ex, 846694ex, 
847150ex, 847180ex, 847310ex, 847321ex, 
847329ex, 847330ex, 847340ex, 847350ex, 
847790ex, 847990ex, 848690ex, 850490ex, 
850870ex, 851490 ex, 851590ex, 851770ex, 
851890ex, 852290ex, 852990ex, 853190ex, 853400, 
853890ex, 854231ex, 854390ex, 854890ex, 
901090ex, 902690ex, 902790ex, 903090ex and 
903190ex.  
New Zealand : printed circuit assemblies are parts, 
usually dedicated for a particular machi ne. Therefore, 
they should be classified as parts of the parent 
machine. New Zealand would agree with Japan that as 
vacuum cleaners are not part of the ITA then 8508.70 
should not appear in the listing.  
19 200 Projection type flat panel display units 
used with automatic data processing 
machines which can display digital 
information generated by the central 
processing unit.  None 852861  
852869ex   No comments : 
Norway; Chinese Taipei; European Union; Japan; 
Canada; United States; Macao, China; Montenegro.  
 
Comments : 
Switzerland : classifies only under 852861.  
Hong Kong, China : if this item refers to monitors and 
projectors, it should be classified under 
subheadings  852851 and 852861, but not 
under  852869 as it is not for projectors used with 
automatic data proce ssing machines.  
China : classifies under 852841ex and 852851ex.  
India: classifies under 847160ex.  
Korea : delete reference to subheading  852869 in 
column  8. 
Panama : classifies under 852861ex.  
Thailand : classifies under 852861.  
Mauritius : proposes HS  code 852851. This item is not 
considered as a projector; instead it is a flat panel 
display unit. Hence classifiable under HS  code 852851.  
Guatemala : agrees with subheadings 852861ex and 
852869ex.   
  G/IT/W/40/Suppl.4  
 
- 21 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
Seychelles : no objections to classify under 852861 . 
Reservations as  to 852869ex.  
New Zealand : has no issues with HS2007 subheadings 
8528.61 and 8528.69. China mentions HS2007 
subheading 8528.41 which covers cathode ray tube 
monitors. New Zealand's opinion is that this 
subheading does not appear to cover flat screen 
techno logy. New Zealand agrees with HS2007 
subheading 8528.51 being included. India mentions 
HS2007 subheading 8471.60. However, in New 
Zealand's view, these are likely excluded from 
heading  84.71 by application of Legal Note  5(D)(v) to 
Chapter  84. 
20 201 Propr ietary format storage devices 
including media therefor for automatic 
data processing machines, with or 
without removable media and whether 
magnetic, optical or other technology, 
including Bernoulli Box, Syquest, or 
Zipdrive cartridge storage units  None 847170ex  
852329ex  
852340ex  
852351ex  
852359ex  
852380ex   No comments : 
Norway; China; Japan; Canada; United States; Macao, 
China.  
 
Comments : 
Chinese Taipei/European Union /Montenegro : this item 
should include all media under heading  8523. 
Suggests deleting: 85 2329ex, 852340ex, 852351ex, 
852359ex, 852380ex and adding 8523ex to cover all 
media under heading  8523.  
Switzerland : agrees with the proposed classification, 
but for 852380ex.  
Hong Kong, China : classifies under 847170. 
Reservation as to 852329ex, 852340ex,  852351ex, 
852359ex, and 852380ex.  
India: classifies under 847170ex.  
El Salvador : still under consideration. Not able to agree 
on the proposed classification.  
Korea : suppor ts the classification in column  8. 
Panama : agrees with the proposed classification o r 
otherwise.  
Thailand : classifies 847170ex . 
Guatemala : agrees with subheadings 852329ex, 
852340ex, 852351ex, and 852359ex.  
Mauritius : agrees with the proposed classification . 
Seychelles : agrees to classify under 847170ex.  
New Zealand : has no issues with the proposed 
classification.   
  G/IT/W/40/Suppl.4  
 
- 22 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
21 202 Multimedia upgrade kits for automatic 
data processing machines, and units 
thereof, put up for retail sale, consisting 
of, at least, speakers and/or 
microphones as well as a printed circuit 
assembly that enables the ADP  machines 
and units thereof to process audio 
signals (sound cards).  None 847180ex  
847330ex  Certain loudspeakers and 
microphones of 
HS2007  heading  85.18 may 
also be relevant.  No comments : 
Norway; China;  Japan;  United States; Macao, China.  
 
Comments : 
Chinese Taipei/European Union /Montenegro : 
loudspeakers and microphones should be classified 
under heading  8518 instead of heading  8473 
(Principle  3(b) of the General Interpretative Rules of 
the HS). Suggest deleting 847330ex and adding 
851821ex, 851822ex, 851829ex, 851830ex.  
Switzerland : classifies only under 847180ex.  
Hong Kong, China : classifies under 847180. 
Reservation as to 847330ex (column  8) and 
heading  8518 (column  9). 
Canada : reference to heading  8518 should be added.  
Korea : delete reference to sub heading  847330  in 
column  8. 
Panama : classifies under 847180ex.  
Thailand : classifies under 847180ex, 847330ex . 
Guatemala : agrees with subheadings  847180ex and 
847330ex.  
Mauritius : agrees with the proposed classification . 
Seychelles : would classify this prod uct based on the 
article which gives the product its essential character, 
which is h eading  8518.  
New Zealand : classification depends on what is in the 
kit. New Zealand would agree with HS2007 
subheadings 8471.80 or 8473.30. However, kits with 
speakers and microphones might fall to HS2007 
heading 85.18. Therefore, New Zealand agrees that 
this classification should be included.   
  G/IT/W/40/Suppl.4  
 
- 23 - No. ITA 
Item 
No. Description  ITA code  
(HS96)  Possible 
classification  
HS20071 Secretariat's comment  Comments received by Members  
0 1 4 5 8 9 10 
22 203 Set top boxes which have a 
communication function: a 
microprocessor -based device 
incorporating a modem for gaining 
access to the Internet, and having a 
function of interactive information 
exchange.  None 852871ex  At its 38th Session, the 
HS Committee of the WCO 
decided to classify these 
apparatuses as reception 
apparatus for television, in 
heading  85.28 (subheading 
8528.71)3 by application of 
General Interpretative 
Rules  1 and 6. See 
document  G/IT/26/Add.1.  No comments : 
Norway; Chinese Taipei; Switzerland; European Union; 
Hong Kong, China; Japan; Canada; Macao, China; 
Montenegro.  
 
Comments : 
China/Panama : classifies under 847150ex and 
851762ex.  
United States : classifies under  8525.50ex and 
8528.71ex . 
El Salvador : still under consideration. Not able to agree 
on the proposed classification . 
Korea : supports the classification in column  8. 
Thailand : classifies under 851762ex . 
Guatemala : agrees with subheading 852871ex.  
Mauritius : agrees with the proposed classification . 
Seychelles : no objections to classify under 852871ex.  
New Zealand : agrees with HS2007 subheading 
8528.71, top boxes are essentially for television 
reception.  
 
__________  
                                                
3 This was corrected from 852812 upon request of the European Union and in line with document  G/IT/26/Add.1 .