13-1449 JOB/RO/2/Rev.1 18 March 2013 
 
Rules of Origin  
 
TRANSPOSITION OF THE DRAF T CONSOLIDATED TEXT OF 
NON-PREFERENTIAL RULES OF ORIGIN INTO HS 2002
1  
Revision 
 
1. At its meeting of 27 October 2011, the Committee on Rules of Origin ("CRO") agreed to initiate the transposition of harmonized non-preferential rules of origin into more recent versions 
of the HS nomenclature ("transposition exercise").  The WTO Secretariat has been mandated to 
conduct this work with a view to concluding it as soon as possible.    
2. This document contains the outcome of the work carried out by the Secretariat on 
transposing the draft consolidated text of non-pref erential rules of origin (G/RO/W/111/Rev.6) into 
the 2002 version of the HS nomenclature. 
 
3. The following should be noted with respect to the draft harmonized rules of origin as 
rectified in this document:  
 - The Secretariat has carried out, as mandated, the technical, mechanical transposition of 
the draft rules on the basis of the HS correlati on tables which were made available by the 
World Customs Organization (WCO). Some rules also draw on the recommendations 
listed in the non-papers elaborated by the WCO Secretariat for the 20
th and 21st Sessions 
of the Technical Committee on Rules of Origin (TCRO). Such rules are clearly referenced in the footnotes. 
 
 - This revision also reflects the comments provided by many delegations on these 
transposed rules. Comments related to a possible simplification of the transposed rules, nevertheless, are not reflected in the current document. 
 
 - In Chapters 84-90 and 92, only the rules in  column 3 were transposed. Column 4 can be 
transposed at the final stage of the transposition exercise; that is, when the rules are 
compiled in a revised Consolidated Text (to be issued as G/RO/W/111/Rev.7). 
  
 
_______________ 
  
 
                                               
 The Annex to this document is available in English only. 
1 This document has been prepared by the Secretaria t under the Secretariat's own responsibility and is 
without prejudice to the positions of Members or to their rights and obligations under the WTO.   JOB/RO/2/Rev.1 
 
- 2 - 
 
  ANNEX 
1. Heading 01.01 
(a) HS change 
HS 1996 Description  HS 2002 Description  Reason for change 
01.01 Live horses, asses, 
mules and hinnies 01.01 Live horses, asses, 
mules and hinnies  Subheading 0101.20 has been deleted because of 
the low volume of trade.  At the same time, pure-bred breeding animals and other horses, assess and mules and hinnies have been classified in new 
subheadings 0101.10 and 0101.90, respectively. 
  0101.10 - Pure-bred breeding 
animals  
 - Horses - (deleted)   
0101.11 -- Pure bred 
breeding animals - (deleted)   
0101.19 - - Othe r - (deleted)   
0101.20 -  Asses, mules and 
hinnies - (deleted)   
  0101.90 -  Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
01.01 Live horses, asses, mules and hinnies.   As speci fied for subheading  
 -Horses:  
0101.11 -- Pure-bred breeding animals [The origin sh all be the country where the animal was born] 
0101.19 --Othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
0101.20 -Asses, mules and hinnies As specified for subheading 0101.19  
 
 
HS 2002 Description Rule 
01.01 Live horses, asses, mules and 
hinnies As specified for subheading  
0101.10 - Pure-bred breeding animals: As specified for s plit subheading  
ex0101.10(a) - - horses [The origin shall be the country where the animal was born] 
ex0101.10(b) - - othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born]  
0101.90 - Other (non pure-bred breeding):  As specified for split subheading  
ex0101.90(a) - - horses [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born] 
ex0101.90(b) - - othe r [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country where the animal was born]  
 
(c) Comments by the Secretariat 
The only distinction in the HS 2002 version is between pure-bred breeding animals and 
others; i.e. a distinction is no longer made depending on whether the animals are horses, asses, mules or hinnies. The technically rectified rule could be simplified as follows: 
HS 2002 Description Rule 
01.01 Live horses, asses, mules 
and hinnies As specified for split heading  
ex01.01(a) - Pure-bred breeding horses [The origin shall be the country where the animal was born] 
ex01.01(b) -  Othe r [The origin shall be the country where the animal was fattened for at least 
6 months; otherwise the country shall be the country where the animal was born] 
 
2. Heading 01.06 
(a) HS change 
HS 1996 Description HS 2002 Description  Reason for change 
01.06 Other live 
animals 01.06 Other live animals  
 Creation of new subheadings 0106.10 to 
0106.90, facilitating the monitoring and 
control of certain live animals under the  
Convention on International Trade in Endangered Species of Fauna and Flora (CITES) JOB/RO/2/Rev.1 
 
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  HS 1996 Description HS 2002 Description  Reason for change 
   - Mammals   
  0106.11 - - Primates   
  0106.12 - - Whales, dolphins and 
porpoises (mammals of the 
order Cetacea); manatees and 
dugongs (mammals of the order 
Sirenia)  
  0106.19 - - Othe r  
  0106.20 - Reptiles (including snakes and 
turtles)  
   - Birds:   
  0106.31 - - Birds of prey   
  0106.32 - - Psittaciformes (including 
parrots, parakeets, macaws and 
cockatoos)  
  0106.39 - - Othe r  
  0106.90 - Othe r  
 
(b) Technical rectification 
HS 1996 Description Rule 
01.06 Other live animals As specified for split heading  
ex01.06(a) - Camel [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country shall be the country where the 
animal was born] 
ex01.06(b) - Othe r [The origin shall be the country where the animal was born] 
 
 
 
HS 2002 Description Rule 
01.06  Other live animals  As specified for split heading  
ex01.06(a)  - Camel [The origin shall be the country where the animal was fattened for at 
least 6 months; otherwise the country shall be the country where the 
animal was born] 
ex01.06(b) - Othe r [The origin shall be the country where the animal was born] 
 
(c) Comments by the Secretariat 
 Maintain the initial split heading structure. 
 
3. Heading 02.08 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
02.08 Other meat and 
edible meat offal fresh, chilled or frozen 02.08 Other meat and edible meat 
offal fresh, chilled or frozen  Creation of new subheadings 0208.30 to 
0208.50 facilitating the monitoring and control of certain meat and meat offal under CITES 
0208.10 
 - Of rabbits or hares 0208.10 
 - Of rabbits or hares  
  
0208.20 - Frogs' legs 0208.20 -  Frogs' legs   
  0208.30 - Of primates   
  0208.40 -  Of whales, dolphins and 
porpoises (mammals of the 
order Cetacea); of manatees and dugongs (mammals of the order Sirenia)  
  0208.50 - Of reptiles (including 
snakes and turtles)  
0208.90 - Othe r 0208.90 -  Other  
(b) Technical rectification 
HS 1996 Description Rule  HS 2002  Description Rule 
02.08 Other meat and edible 
meat offal fresh, 
chilled or frozen. CC  02.08  Other meat and edible 
meat offal fresh, chilled or 
frozen. CC 
 
(c) Comments by the Secretariat 
 As the rules are set out for the whole heading, no technical rectification is needed. JOB/RO/2/Rev.1 
 
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  4. Heading 02.10 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
02.10 Meat and edible meat 
offal, salted, in brine, 
dried or smoked; edible 
flours and meals of meat or meat offal. 02.10 Meat and edible meat offal, 
salted, in brine, dried or 
smoked; edible flours and 
meals of meat or meat offal. Creation of new subheadings 
0210.91 to 0210.99 facilitating the 
monitoring and control of certain 
meat and meat offal under CITES 
0210.90 - Other, including 
edible flours and meals 
of meat and meat offal:  - Other, including edible flours 
and meals of meat and meat 
offal:  
  0210.91  - - Of primates   
  0210.92  - - Of whales, dolphins and 
porpoises (mammals of the 
order Cetacea); of manatees 
and dugongs (mammals of the 
order Sirenia)  
  0210.93  - - Of reptiles (including snakes 
and turtles)  
  0210.99  - - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
02.10 
 Meat and edible meat offal, salted, in brine, 
dried or smoked; edible flours and meals of meat or meat offal. As specified for split headings
 
 
ex02.10(a) - Meat and edible offal, dried [CTHS]  
ex02.10(b) - Edible flours of meat or meat offal  CTHS except from split heading ex02.10(c) 
ex02.10(c) - Edible meals of meat or meat offal  CTHS except from split heading ex02.10(b) 
ex02.10(d) - Othe r [CC]  
 
 
 
HS 2002 Description Rule 
02.10 Meat and edible meat offal, salted, in brine, 
dried or smoked; edible flours and meals of meat or meat offal. As specified for sp
lit headings  
 
ex02.10(a) - Meat and edible offal, dried [CTHS]  
ex02.10(b) - Edible flours of meat or meat offal  CTHS except from split heading ex02.10(c)  
ex02.10(c) - Edible meals of meat or meat offal  CTHS except from split heading ex02.10(b)  
ex02.10(d) - Othe r [CC]  
 
(c) Comments by the Secretariat 
 Maintain the initial split heading structure. 
 5. Heading 03.02 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
03.02 Fish, fresh or chilled 
excluding fish fillets and other fish meat of 
heading No. 03.04 
 03.02
 Fish, fresh or chilled 
excluding fish fillets and other fish meat of heading 
No. 03.04 
 Creation of new subheadings 
0302.34 to 0302.36 for bigeye tuna, Bluefin tuna and southern 
Bluefin tuna, facilitating the 
monitoring of such fish. 
 - Tunas (of the genus 
Thunnus ), skipjack or 
stripe-bellied bonito 
(Euthynnus 
(Katsuwonus ) pelamis), 
excluding livers and 
roes:  - Tunas (of the genus 
Thunnus ), skipjack or stripe-
bellied bonito ( Euthynnus 
(Katsuwonus ) pelamis ), 
excluding livers and roes: 
  
0302.31 
 -- Albacore or longfinned 
tunas ( Thunnus 
alalunga ) 0302.31  
 -- Albacore or longfinned 
tunas ( Thunnus alalunga ) 
  
0302.32 
 -- Yellowfin tunas 
(Thunnus albacares ) 0302.32  
 -- Yellowfin tunas ( Thunnus  
albacares ) 
  
0302.33 
 -- Skipjack or stripe-
bellied bonito 0302.33  
 -- Skipjack or stripe-bellied 
bonito  JOB/RO/2/Rev.1 
 
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  HS 1996 Description HS 2002  Description  Reason for change  
  0302.34  -- Bigeye tunas ( Thunnus  
obesus )  
  0302.35  -- Bluefin tunas ( Thunnus  
thynnus )  
  0302.36  -- Southern bluefin tunas 
(Thunnus maccoyii )  
0302.39 -- Othe r 0302.39  -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
03.02 Fish, fresh or chilled excluding fish 
fillets and other fish meat of heading No. 03.04 The origin shall be the country where the fish of this heading has 
been captured; or if farmed the country of where the fish has been raised from egg or fry (including fingerling. 
 
  
HS 2002 Description Rule 
03.02 Fish, fresh or chilled excluding fish 
fillets and other fish meat of heading 
No. 03.04 The origin shall be the country where the fish of this heading has 
been captured; or if farmed the country of where the fish has 
been raised from egg or fry (including fingerling. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
6. Heading 03.03 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
03.03 Fish, frozen, excluding fish 
fillets and other fish meat of heading No. 03.04. 03.03
 Fish, frozen, excluding fish 
fillets and other fish meat of heading No. 03.04. Subheading 0303.10 has been 
subdivided to create a new subheading 0303.11 for sockeye salmon. 
0303.10 - Pacific salmon 
(Oncorhynchus nerka, 
Oncorhynchus gorbuscha, 
Oncorhynchus keta, 
Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, 
Oncorhynchus masou and 
Oncorhynchus rhodurus ), 
excluding livers and roes:  - Pacific salmon 
(Oncorhynchus nerka, 
Oncorhynchus gorbuscha, 
Oncorhynchus keta, 
Oncorhynchus 
tschawytscha, 
Oncorhynchus kisutch, 
Oncorhynchus masou and 
Oncorhynchus rhodurus ), 
excluding livers and roes:  
  0303.11  
 - - Sockeye salmon (red 
salmon)  
  0303.19  - - Other  
(b) Technical rectification 
HS 1996 Description Rule 
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04 The origin shall be the country where the fish of this heading has 
been captured; or if farmed the country of where the fish has been 
raised from egg or fry (including fingerling. 
 
 
 
HS 2002 Description Rule 
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04 The origin shall be the country where the fish of this heading has 
been captured; or if farmed the country of where the fish has been raised from egg or fry (including fingerling. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 JOB/RO/2/Rev.1 
 
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  7. Heading 07.09 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
07.09 
 Other vegetables, 
fresh or chilled. 07.09 
 Other vegetables, fresh 
or chilled. Mushrooms other than those of the genus 
Agaricus  have been transferred to new 
subheading 0709.59. 
 - Mushrooms and 
truffles:  - Mushrooms and 
truffles:  
0709.51 - - Mushrooms  0709.51  
 - - Mushrooms of the 
genus Agaricus   
0709.52 - - Truffles 0709.52  - - Truffles   
  0709.59  - - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
07.09 Other vegetables, fresh or chilled The origin shall be the country where the goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
 
HS 2002 Description Rule 
07.09 Other vegetables, fresh or chilled The origin shall be the country where the goods of this heading are 
obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 8. Heading 07.11 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
07.11 Vegetables provisionally 
preserved (for example, by 
sulphur dioxide gas, in 
brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate 
consumption. 07.11
 Vegetables provisionally 
preserved (for example, by 
sulphur dioxide gas, in 
brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate 
consumption. Creation of new subheadings 
0711.50, 0711.51 and 0711.59 for 
mushrooms and truffles.  At the 
same time, subheading 0711.10 has been deleted because of the low volume of trade. 
0711.10 -Onions - (deleted)   
   -  Mushrooms and truffles:   
  0711.51  
 -- Mushrooms of the genus 
Agaricus   
  0711.59  --Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
07.11 Vegetables provisionally preserved (for example, by sulphur dioxide 
gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption The origin shall be the country where 
the vegetables of this heading grew. 
 
 
 
HS 2002 Description  Rule 
07.11 Vegetables provisionally preserved (for example, by sulphur dioxide 
gas, in brine, in sulphur water or in other preservative solutions), but 
unsuitable in that state for immediate consumption The origin shall be the country where 
the vegetables of this heading grew. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 JOB/RO/2/Rev.1 
 
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  9. Heading 07.12 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
07.12 Dried vegetables, 
whole, cut, sliced, 
broken or in powder, 
but not further prepared. 07.12 Dried vegetables, whole, cut, 
sliced, broken or in powder, 
but not further prepared. Creation of new subheadings 0712.3 
and 0712.31 to 0712.39 for 
mushrooms of the genus Agaricus , 
wood ears and jelly fungi. 
   - Mushrooms, wood ears 
(Auricularia spp .), jelly fungi 
(Tremella spp .) and truffles:  
  0712.31  -- Mushrooms of the genus 
Agaricus   
  0712.32  -- Wood ears ( Auricularia spp. )  
  0712.33  -- Jelly fungi ( Tremella spp .)  
  0712.39  -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
07.12 
 Dried vegetables, whole, cut, sliced, broken or in 
powder, but not further prepared. As specified for split headings: 
 
ex07.12(a) - In powdered fo rm CTH 
ex07.12(b) - Freeze-dried vegetables [CTH]  
ex07.12(c) - Othe r The origin shall be the country where vegetables of this 
split heading grew.  
 
 
 
HS 2002 Description Rule 
07.12 
 Dried vegetables, whole, cut, sliced, broken or 
in powder, but not further prepared. As specified for split headings:  
 
ex07.12(a) - In powdered form CTH 
ex07.12(b) - Freeze-dried vegetables [CTH]  
ex07.12(c) - Othe r The origin shall be the country where vegetables of this 
split heading grew.  
 
(c) Comments by the Secretariat 
The amendments do not alter the scope of this rule. The rule can, therefore, be transposed 
directly. 
 
10. Heading 08.05 
(a) HS change 
HS 1996 Description  HS 2002 Description  Reason for change 
08.05 
 Citrus fruit, fresh or 
dried. 08.05 
 Citrus fruit, fresh or dried.  The scope of present subheading 
0805.30 has been expanded to cover 
limes of the genus Citrus latifolia .  At the 
same time, the subheading has been renumbered 0805.50. 
0805.30 - Lemons ( Citrus  
limon, Citrus 
limonum ) and limes 
(Citrus aurantifolia ) - (deleted)   
0805.40 - Grapefruit 0805.40 -  Grapefruit   
  0805.50 - Lemons ( Citrus limon, Citrus  
limonum ) and limes ( Citrus 
aurantifolia, Citrus latifolia )  
 
(b) Technical rectification 
HS 1996 Description Rule 
08.05 Citrus fruit, fresh or dried The origin shall be the country where the goods of this heading were 
grown and harvested. 
 
  JOB/RO/2/Rev.1 
 
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  HS 2002 Description Rule 
08.05 Citrus fruit, fresh or dried The origin shall be the country where the goods of this heading were 
grown and harvested. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 11. Heading 08.10 
(a) HS change 
HS 1996 Description  HS 2002 Description  Reason for change 
08.10 Other fruit, fresh 08.10 Other fruit, fresh  Creation of a new subheading 0810.60 for durians.  
  0810.60 - Durians   
 
(b) Technical rectification 
HS 1996 Description  Rule 
08.10 Other fruit, fresh The origin shall be the country where the goods of this heading were grown and 
harvested. 
 
 
 
HS 2002 Description  Rule 
08.10 Other fruit, f resh The origin shall be the country where the goods of this heading were grown and 
harvested. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
12. Heading 08.12 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
08.12 
 
   
 
 Fruit and nuts, provisionally 
preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but 
unsuitable in that state for 
immediate consumption. 08.12
 
 
   Fruit and nuts, provisionally 
preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but 
unsuitable in that state for 
immediate consumption. Subheading 0812.20, relating 
to strawberries, has been 
deleted because of the low volume of trade. 
0812.20 -Strawberries - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
08.12 Fruit and nuts, provisionally preserved (for example, by sulphur 
dioxide gas, in brine, in sulphur water or in other preservative 
solutions), but unsuitable in that state for immediate consumption. The origin shall be the country where 
the fruit and nuts of this heading 
grew. 
 
 
 
HS 2002 Description  Rule 
08.12 Fruit and nuts, provisionally preserved (for example, by sulphur 
dioxide gas, in brine, in sulphur water or in other preservative 
solutions), but unsuitable in that state for immediate consumption. The origin shall be the country where 
the fruit and nuts of this heading 
grew. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. JOB/RO/2/Rev.1 
 
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  13. Heading 11.03 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
11.03 
 
 Cereal groats, meal 
and pellets 
 11.03 
 
 Cereal groats, meal 
and pellets 
 Subheadings 1103.12 and 1103.14, relating to 
groats and meal of oat and rice, have been 
deleted because of the low volume of trade. 
 -Groats and meal:  -Groats and meal:   
1103.11 -- Of wheat 1103.11  -- Of wheat   
1103.12 --Of Oats - (deleted)   
1103.13 --Of maize (corn) 1103.13  --Of maize (corn)   
1103.14 --Of rice - (deleted)   
1103.19 --Of other cereals 1103.19  --Of other cereals   
 -Pellets: 1103.20  - Pellets  Subheading 1103.21, relating to pellets of 
wheat, has been deleted because of the low 
volume of trade. 
1103.21 -- Of Wheat - (deleted)   
1103.29 --Of other cereals - (deleted)   
 
(b) Technical rectification 
HS 1996 Description Rule 
11.03 Cereal groats, meal and pellets. CC  
 
 
 
HS 2002 Description Rule 
11.03 Cereal groats, meal and pellets. CC  
 (c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 14. Heading 11.04 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
11.04 
   
 
 Cereal grains otherwise worked 
(for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 
No. 10.06; germ of cereals, 
whole, rolled, flaked or ground. 11.04
 
 
  
 
 Cereal grains otherwise worked 
(for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground. Subheadings 1104.11 and 
1104.21, relating to certain worked grains of barley, have been deleted 
because of the low volume 
of trade 
 -Rolled or flaked grains:  -Rolled or flaked grains:   
1104.11 --Of barley -  (deleted)   
1104.12 
 --Of oats 
 1104.12  
 --Of oats  
  
1104.19 --Of other cereals 1104.19  --Of other cereals   
 -Other worked grains (for 
example, hulled, pearled, sliced 
or kibbled):  -Other worked grains (for 
example, hulled, pearled, sliced 
or kibbled):  
1104.21 --Of barley -  (deleted)   
1104.22 --Of oats 1104.22  --Of oats   
1104.23 --Of maize (corn) 1104.23  --Of maize (corn)   
1104.29 --Of other cereals 1104.29  --Of other cereals   
 
(b) Technical rectification 
HS 1996 Description  Rule 
11.04 Cereal grains otherwise worked (for example, hulled, rolled, 
flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground CC
 
 
 
 
HS 2002 Description  Rule 
11.04 Cereal grains otherwise worked (for example, hulled,  rolled, 
flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground CC
 JOB/RO/2/Rev.1 
 
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  (c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
15. Heading 12.05 
(a) HS change 
HS 1996 Description  HS 2002 Description  Reason for change 
12.05 
 
 
 Rape or colza 
seeds, whether or 
not broken 
 12.05 
 
 
 Rape or colza seeds, whether 
or not broken 
 
 Low eurcic acid rape or colza seeds have 
been defined in a new subheading Note 
1 to Chapter 12.  At the same time, a 
new subheading 1205.10 for low erucic acid rape or colza seeds has been created. 
  1205.10 
 - Low erucic acid rape or colza 
seeds  
  1205.90 -Othe r  
 
(b) Technical rectification 
HS 1996 Description Rule 
12.05 Rape or colza seeds, whether or not 
broken. The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
  
HS 2002 Description Rule 
12.05 Rape or colza seeds, whether or not 
broken The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
16. Heading 12.07 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
12.07 
 
 Other oil seeds and 
oleaginous fruits, 
whether or not broken. 12.07  
 
 Other oil seeds and 
oleaginous fruits, 
whether or not broken. Subheading 1207.92, relating to shea 
nuts, has been deleted because of the 
low volume of trade. 
 -Other:  -Other:   
1207.91 --Poppy seeds  1207.91  --Poppy seeds   
1207.92 --Shea nuts (karate 
nuts) - 
 (deleted)  
  
1207.99 --Othe r 1207.99  --Othe r  
 
(b) Technical rectification 
HS 1996 Description Rule 
12.07 Other oil seeds and oleaginous fruits, 
whether or not broken. The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
 
HS 2002 Description Rule 
12.07 Other oil seeds and oleaginous fruits, 
whether or not broken. The origin shall be the  country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 JOB/RO/2/Rev.1 
 
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  17. Heading 12.09 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
12.09 
 
 
 Seeds, fruit and 
spores, of a kind used 
for sowing 
 12.09 
 
 
 Seeds, fruit and 
spores, of a kind used 
for sowing 
 Subheading 1209.19, relating to beet seed 
other than sugar beet seed, has been 
deleted because of the low volume of trade.  
At the same time, subheading 1209.11 has been renumbered 1209.10 
 -Beet seed: 1209.10  Sugar beet seed.   
1209.11 --Sugar beet seed - (deleted)   
1209.19 --Othe r - (deleted)   
 
(b) Technical rectification 
HS 1996 Description Rule 
12.09 Seeds, fruit and spores, of a kind used 
for sowing The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
 
HS 2002 Description Rule 
12.09 Seeds, fruit and spores, of a kind used 
for sowing The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 18. Heading 12.11 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
12.11 
  
 
  Plants and parts of plants 
(including seeds and fruits), of a kind used primarily in 
perfumery, in pharmacy or 
for insecticidal, fungicidal  or similar purposes, fresh or dried, whether or not cut, crushed or powdered. 12.11
 
 
 Plants and parts of plants 
(including seeds and fruits), of a kind used primarily in 
perfumery, in pharmacy or 
for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered Creation of new subheadings 
1211.30 and 1211.40 for coca leaf and poppy straw, 
respectively, facilitating the 
monitoring and control of narcotic drugs and psychotropic substances. 
1211.10 - Liquorice roots  1211.10  - Liquorice roots   
1211.20 - Ginseng roots  1211.20  - Ginseng roots   
  1211.30  - Coca leaf   
  1211.40  - Poppy straw   
1211.90 - Othe r 1211.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
12.11 Plants and parts of plants (includi ng seeds and fruits), of a kind used 
primarily in perfumery, in pharmacy or for insecticidal, fungicidal  or similar purposes, fresh or dried, whether or not cut, crushed or powdered The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state. 
 
 
 
HS 2002 Description  Rule 
12.11 Plants and parts of plants (includi ng seeds and fruits), of a kind used 
primarily in perfumery, in pharmacy or for insecticidal, fungicidal  or 
similar purposes, fresh or dried, whether or not cut, crushed or 
powdered The origin shall be the country where 
goods of this heading are obtained in 
their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 JOB/RO/2/Rev.1 
 
- 12 - 
 
  19. Heading 12.12 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
12.12 
 
 
    
 
   Locust beans, seaweeds and 
other algae, sugar beet and 
sugar cane, fresh, chilled, 
frozen or dried, whether or not ground; fruit stones and kernels and other vegetables products (including unroasted chicory 
roots of the variety Cichorium 
intybus sativum ) of a kind used 
primarily for human consumption, not elsewhere specified or included. 12.12
 
 
 
    
 
    Locust beans, seaweeds and 
other algae, sugar beet and 
sugar cane, fresh, chilled, frozen 
or dried, whether or not ground; fruit stones and kernels and other vegetables products (including unroasted chicory 
roots of the variety Cichorium 
intybus sativum ) of a kind used 
primarily for human consumption, not elsewhere specified or included. Subheading 1212.92, 
relating to sugar cane, has 
been deleted because of 
the low volume of trade 
 -Othe r  -Othe r  
1212.91 --Sugar beet 1212.91  --Sugar beet   
1212.92 --Sugar cane - (deleted)   
121299 --Othe r 121299  --Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and 
sugar cane, fresh, chilled, frozen or dried, whether or not 
ground; fruit stones and kernels and other vegetables products (including unroasted chicory roots of the variety Cichorium intybus sativum ) of a kind used primarily for 
human consumption, not elsewhere specified or included The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
 
 
 
HS 2002 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and 
sugar cane, fresh, chilled, frozen or dried, whether or not 
ground; fruit stones and kernels and other vegetables products (including unroasted chicory roots of the variety Cichorium intybus sativum ) of a kind used primarily for 
human consumption, not elsewhere specified or included The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
20. Heading 13.02 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
13.02 Vegetable saps and extracts; 
pectic substances, pectinates 
and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from 
vegetable products. 13.02
 Vegetable saps and extracts; 
pectic substances, pectinates 
and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from 
vegetable products. Certain concentrates of poppy
 
straw have been transferred to 
subheading 2939.11 by virtue of new Note 1 (f) to Chapter 13. 
 
(b) Technical rectification 
HS 1996 Description  Rule 
13.02 
  Vegetable saps and extracts; pectic substances, pectinates and 
pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. As specified for split headings 
 
ex13.02(a) - Pectinates and pectates CTHS  
ex13.02(b) - Vegetables mucilages and thickeners, modified  CTHS  
ex13.02(c) - Othe r CC 
 
 
 
 JOB/RO/2/Rev.1 
 
- 13 - 
 
  HS 2002 Description  Rule 
13.02 
  Vegetable saps and extracts; pectic substances, pectinates and 
pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. As specified for split headings 
 
ex13.02(a) - Pectinates and pectates CTHS  
ex13.02(b) - Vegetables mucilages and thickeners, modified  CTHS  
ex13.02(c) - Othe r CC; except from split subheading 
2939.11(a)  
 
(c) Comments by the Secretariat 
 As set in the technical rectification.  
 21. Heading 14.02 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
14.02 
  
 
  Vegetable materials of a kind used 
primarily as stuffing or as padding (for example, kapok, vegetable 
hair and eel-grass), whether or not 
put up as a layer with or without supporting material. 14.02
 
 
 
 
  Vegetable materials of a kind used 
primarily as stuffing or as padding (for example, kapok, vegetable 
hair and eel-grass), whether or not 
put up as a layer with or without supporting material. Subheading 
1402.10, relating to kapok, has been 
deleted because of 
the low volume of trade 
1402.10 - Kapo k - (deleted)   
1402.90 -Othe r -  (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
14.02 Vegetable materials of a kind used primarily as stuffing or as padding 
(for example, kapok, vegetable hair and eel-grass), whether or not put 
up as a layer with or without supporting material The origin shall be the country 
where the plant grew. 
 
 
 
HS 2002 Description  Rule 
14.02 Vegetable materials of a kind used primarily as stuffing or as padding 
(for example, kapok, vegetable hair and eel-grass), whether or not put 
up as a layer with or without supporting material The origin shall be the country 
where the plant grew. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
22. Heading 14.03 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
14.03 
 
 Vegetable materials of a kind 
used primarily in brooms or in 
brushes (for example, 
broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles. 14.03
 
 
 
   Vegetable materials of a kind 
used primarily in brooms or in 
brushes (for example, 
broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles. Subheading 1403.10, 
relating to broomcorn, 
has been deleted 
because of the low volume of trade. 
1403.10 -Broomcorn (sorghum vulgare  
var.technicum ) - (deleted)   
1403.90 -Othe r -  (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
14.03 Vegetable materials of a kind used primarily in brooms or in brushes 
(for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles The origin shall be the country 
where the plant grew. 
 
 
 JOB/RO/2/Rev.1 
 
- 14 - 
 
  HS 2002 Description  Rule 
14.03 Vegetable materials of a kind used primarily in brooms or in b rushes 
(for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles. The origin shall be the country 
where the plant grew. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 23. Heading 15.05 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
15.05 
 Wool grease and fatty 
substances derived therefrom (including lanolin). 15.05
 
 
 
 
 Wool grease and fatty 
substances derived therefrom (including lanolin). 
 
 Subheading 1505.10, 
relating to wool grease (crude), has been 
deleted because of the 
low volume of trade. 
1505.10 - Wool grease crude - (deleted)   
1505.90 - Othe r -  (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
15.05 Wool grease and fatty substances derived therefrom (including 
lanolin) [CTH, or change by refining] 
 
 
 
HS 2002 Description  Rule 
15.05 Wool grease and fatty substances derived therefrom (including 
lanolin) [CTH, or change by refining] 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
24. Heading 15.14 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
15.14 
 Rape, colza or mustard oil and 
fractions thereof, whether or not refined, but not chemically modified. 15.14
 
 
 Rape, colza or mustard oil and 
fractions thereof, whether or not refined, but not chemically modified. Creation of new 
subheadings for low erucic acid rape or colza oil and its fractions. 
1514.10 -Crude oil  -Low erucic acid rape  or colza oil 
and its fractions:  
  1514.11  -- Crude oil   
  1514.19  -- Other  
1514.90 -Othe r  - Other:  
  1514.91  -- Crude oil   
  1514.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
15.14 Rape, colza or mustard oil and fractions the reof, whether or not refined, 
but not chemically modified [CTH] 
 
 
 
HS 2002 Description  Rule 
15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, 
but not chemically modified [CTH] 
 JOB/RO/2/Rev.1 
 
- 15 - 
 
  (c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
25. Heading 15.15 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
15.15 
 
 Other fixed vegetable fats and 
oils (including jojoba oil) and 
their fractions, whether or not 
refined, but not chemically modified. 15.15
 
 
 Other fixed vegetable fats and 
oils (including jojoba oil) and 
their fractions, whether or not 
refined, but not chemically modified. Subheading 1515.60, 
relating to jojoba oil and 
its fractions, has been 
deleted because of the low volume of trade. 
1515.60 -Jojoba oil and its fractions - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
15.15 
 Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified. As specified for split headings  
 
ex15.15(a) - Maïze (corn) oil and its fractions  [CTH]  
ex15.15(b) - Othe r [CTH, or change by refining]  
 
 
 
HS 2002 Description  Rule 
15.15 
 Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified. As specified for split headings  
 
ex15.15(a) - Maïze (corn) oil and its fractions  [CTH]  
ex15.15(b) - Othe r [CTH, or change by refining]  
 
(c) Comments by the Secretariat 
 Maintain the initial split heading structure. 
 
26. Heading 19.04 
(a) HS change 
HS 1996 Description HS2002  Description  Reason for change  
19.04 Prepared foods obtained by the 
swelling or roasting of cereals or 
cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form 
of flakes or other worked grains 
(except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included. 19.04
 
 
 Prepared foods obtained by the 
swelling or roasting of cereals or 
cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form 
of flakes or other worked grains 
(except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included. Creation of a new 
subheading 1904.30 
for bulgur wheat 
  1904.30  -Bulgur wheat   
 
(b) Technical rectification 
HS 1996 Description  Rule 
19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal 
products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included CTH
 
 
 
 
HS 2002 Description  Rule 
19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal 
products (for example, corn flakes); cereals (other than maize (corn)) in 
grain form or in the form of flakes or other worked grains (except flour, 
groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included CTH
 
 JOB/RO/2/Rev.1 
 
- 16 - 
 
  (c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
27. Heading 19.05 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
19.05 
 
 Bread, pastry, cakes, biscuits and 
other bakers' wares, whether or 
not containing cocoa; communion 
wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 19.05
 
 
 
    Bread, pastry, cakes, biscuits and 
other bakers' wares, whether or 
not containing cocoa; communion 
wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. Taking into account 
the volume of trade, 
subheading 1905.30 
has been split into two subheadings. 
1905.30 -Sweet biscuits; waffles and wafers   -Sweet biscuits; waffles and 
wafers:  
  1905.31  -- Sweet biscuits   
  1905.32  -- Waffles and wafers   
 
(b) Technical rectification 
HS 1996 Description  Rule 
19.05 
 Bread, pastry, cakes, biscuits and other bakers' wares,  whether or not 
containing cocoa; communion wafers, empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, rice paper and similar products. As specified for split headings  
 
ex19.05(a) - Pizzas prepared from a cooked pizza base  CTHS 
ex19.05(b) - Othe r CTH 
 
 
 
HS 2002 Description  Rule 
19.05 
 
 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not 
containing cocoa; communion wafers, empty cachets of a kind suitable for 
pharmaceutical use, sealing wafers, rice paper and similar products. As specified for split headings  
ex19.05(a) - Pizzas prepared from a cooked pizza base  CTHS  
ex19.05(b) - Othe r CTH 
 
(c) Comments by the Secretariat 
 Maintain the initial split heading structure. 
 28. Heading 20.01 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
20.01 
 Vegetables, fruit, nuts and 
other edible parts of plants, prepared or preserved by 
vinegar or acetic acid. 20.01
 Vegetables, fruit, nuts and 
other edible parts of plants, prepared or preserved by 
vinegar or acetic acid. Subheading 2001.20, relating 
to onions, has been deleted because of the low volume of 
trade 
2001.20 - Onions - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or 
preserved by vinegar or acetic acid. CTH 
 
 
 
HS 2002 Description  Rule 
20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or 
preserved by vinegar or acetic acid. CTH 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. JOB/RO/2/Rev.1 
 
- 17 - 
 
  29. Heading 20.03 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
20.03 
 Mushrooms and truffles, 
prepared or preserved 
otherwise than by vinegar or 
acetic acid. 20.03  
 
 Mushrooms and truffles, 
prepared or preserved 
otherwise than by vinegar or 
acetic acid. Mushrooms other than those 
of the genus Agaricus  have 
been transferred to new 
subheading 2003.90. 
2003.10 - Mushrooms  2003.10  - Mushrooms of the genus 
Agaricus   
2003.20 - Truffles 2003.20  - Truffles   
  2003.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar 
or acetic acid [CTH] 
 
 
 
HS 2002 Description  Rule 
20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar 
or acetic acid [CTH] 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 30. Heading 20.09 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
20.09 
 Fruit juices (including grape 
must) and vegetable juices, unfermented and not 
containing added spirit, 
whether or not containing added sugar or other sweetening matter. 20.09
 
 
 Fruit juices (including grape must) 
and vegetable juices, unfermented and not containing added spirit, 
whether or not containing added 
sugar or other sweetening matter The amendments to heading 
No. 20.09 result from the creation of several 
subheading for 
"concentrated juices" differentiated by their Brix value.  Brix value has been defined in new Subheading 
Note 3 to Chapter 20 
 - Orange juice:   - Orange juice:   
2009.11  -- Frozen 2009.11   -- Frozen   
  2009.12   -- Not frozen, of a Brix value not 
exceeding 20  
2009.19  -- Othe r 2009.19   -- Other  
2009.20 - Grapefruit juice:  - Grapefruit juice:   
  2009.21   -- Of a Brix value not exceeding 20   
  2009.29   -- Other  
2009.30 - Juice of any other single 
citrus fruit   -  Juice of any other single citrus 
fruit:  
  2009.31   -- Of a Brix value not exceeding 20   
  2009.39   -- Other  
2009.40 - Pineapple juice   - Pineapple juice:   
  2009.41   -- Of a Brix value not exceeding 20   
  2009.49   -- Other  
2009.50 - Tomato juice  2009.50  - Tomato juice   
2009.60 - Grape juice (including 
grape must)   - Grape juice (including grape 
must):  
  2009.61   -- Of a Brix value not exceeding 30   
  2009.69   -- Other  
2009.70 - Apple juice   -  Apple juice:   
  2009.71   -- Of a Brix value not exceeding 20   
  2009.79   -- Other  
2009.80 - Juice of any other single 
fruit or vegetable 2009.80  - Juice of any other single fruit or 
vegetable  
2009.90 - Mixtures of juices 2009.90  - Mixtures of juices   
 JOB/RO/2/Rev.1 
 
- 18 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
20.09 
 Fruit juices (including grape must) and vegetable juices, unfermented 
and not containing added spirit, whether or not containing added 
sugar or other sweetening matter. As specified for subheadings 
 
 - Orange juice:  As specified for subheadings 
2009.11 - - Frozen [CC] 
2009.19 - - Othe r [CC] 
2009.20 - Grapefruit juice [CC]  
2009.30 - Juice of any other single citrus fruit  [CC] 
2009.40 - Pineapple juice [CTH]  
2009.50 - Tomato juice  [CTH]  
2009.60 - Grape juice (including grape must)  [CTH]  
2009.70 - Apple juice [CTH]  
2009.80 - Juice of any other single fruit or vegetable  [CTH]  
2009.90 - Mixtures of juices [CTH]  
 
 
 
HS 2002 Description Rule 
20.09 Fruit juices (including grape must) and vegetable juices, unfermented 
and not containing added spirit, whether or not containing added sugar or other sweetening matter. As specified for subheadings 
 
 - Orange juice:  As specified for subheadings 
2009.11 - -  Frozen [CC]  
2009.12 - -  Not frozen, of a Brix value not exceeding 20  [CC] 
2009.19 - -  Othe r [CC] 
 - Grapefruit juice:  
2009.21  - - Of a Brix value not exceeding 20  [CC] 
2009.29  - - Othe r [CC] 
 - Juice of any other single citrus fruit:   
2009.31  - - Of a Brix value not exceeding 20  [CC] 
2009.39  - - Othe r [CC] 
 - Pineapple juice:  
2009.41  - - Of a Brix value not exceeding 20  [CTH]  
2009.49  - - Othe r [CTH]  
2009.50 - Tomato juice  [CTH] 
 - Grape juice (including grape must):   
2009.61 - - Of a Brix value not exceeding 30  [CTH]  
2009.69 - - Othe r [CTH]  
 - Apple juice:  
2009.71 - - Of a Brix value not exceeding 20  [CTH]  
2009.79 - - Othe r [CTH]  
2009.80 - Juice of any other single fruit or vegetable  [CTH]  
2009.90 - Mixtures of juices [CTH]  
 
(c) Comments by the Secretariat 
 The spirit of the CC and CTH rule should be respected. 
 31. Heading 23.06 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
23.06 
 Oil-cake and other solid 
residues, whether or not ground or in the form of 
pellets, resulting from the 
extraction of vegetable fats or oils, other than those of heading Nos. 23.04 or 23.05. 23.06
 
 
 Oil-cake and other solid 
residues, whether or not ground or in the form of 
pellets, resulting from the 
extraction of vegetable fats or oils, other than those of heading Nos. 23.04 or 23.05. Low erucic acid rape or colza 
seeds have been defined in new Subheading Note 1 to 
Chapter 23 and Chapter 12, 
respectively.  At the same time, new subheading 2306.41 has been created for these products. 
2306.10 - Of cotton seeds  2306.10  - Of cotton seeds   
2306.20 - Of linseed 2306.20  - Of linseed   
2306.30 - Of sunflower seeds 2306.30  - Of sunflower seeds   
2306.40  - Of rape or colza seeds   -
 Of rape or colza seeds:   
  2306.41  -- Of low erucic acid rape or 
colza seeds  
  2306.49  -- Other  
2306.50 - Of coconut or copra 2306.50  - Of coconut or copra   
2306.60 - Of palm nuts or kernels 2306.60  - Of palm nuts or kernels   
2306.70 - Of maize (corn)  germ 2306.70  - Of maize (corn) germ   
2306.90 - Othe r 2306.90  - Other  JOB/RO/2/Rev.1 
 
- 19 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
23.06 Oil-cake and other solid residues, whether or not ground or in the form of 
pellets, resulting from the extraction of vegetable fats or oils, other than 
those of heading Nos. 23.04 or 23.05 CTH 
 
 
 
HS 2002 Description  Rule 
23.06 Oil-cake and other solid residues, whether or not ground or in the form of 
pellets, resulting from the extraction of vegetable fats or oils, other than those of heading Nos. 23.04 or 23.05 CTH
 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 32. Heading 23.08 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
23.08 
 Vegetable materials and 
vegetable waste, vegetable residues and by-products, 
whether or not in the form of 
pellets, of a kind used in animal feeding, not elsewhere specified or included. 23.08
 
 Vegetable materials and 
vegetable waste, vegetable residues and by-products, 
whether or not in the form of 
pellets, of a kind used in animal feeding, not elsewhere specified or included Subheading 2308.10, 
relating to acorns and horse-chestnuts, has been 
deleted because of the low 
volume of trade. 
2308.10 - Acorns and horse-chestnuts - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
23.08 Vegetable materials and vegetable waste, vegetable residues and by-products, 
whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included CTH 
 
 
 
HS 2002 Description  Rule 
23.08 Vegetable materials and vegetable waste, vegetable residues and by-products, 
whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included CTH 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
33. Heading 25.27 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
25.27 Natural cryolite; 
natural chiolite [25.27] (deleted)  
 Deletion of heading No. 25.27 
and subheading 2530.40 
entails the transfer of those products to subheading 2530.90 
25.30 Mineral substances not 
elsewhere specified or 
included 25.30 
 Mineral substances not elsewhere 
specified or included  
2530.10 - Vermiculite, perlite 
and chlorites, unexpanded 2530.10 -
 Vermiculite, perlite and chlorites, 
unexpanded  
2530.20 - Kieserite, epsomite 
(natural magnesium 
sulphates) 2530.20 - Kieserite, epso mite (natural 
magnesium sulphates)  JOB/RO/2/Rev.1 
 
- 20 - 
 
  HS 1996 Description HS 2002  Description  Reason for change  
2530.40 
 - Natural micaceous 
iron oxides - (deleted)   
2530.90 -Othe r 2530.90 -Othe r  
 
(b) Technical rectification 
HS 1996 Description Rule 
25.27 Natural cryolite; natural chiolite The origin shall be the country where the minerals of this 
heading are obtained in their natural or unprocessed state. 
25.30 
 Mineral substances not elsewhere specified 
or included. As specified for split headings  
 
ex25.30(a) - Calcined CTHS  
ex25.30(b) - Molybdenite concentrates CTH 
ex25.30(c) - Othe r The origin shall be the country where the minerals of this split 
heading are obtained in their natural or unprocessed state.  
 
 
 
HS 2002 Description Rule 
25.30 
 Mineral substances not elsewhere 
specified or included. As specified for split headings  
 
ex25.30(a) - Calcined CTHS  
ex25.30(b) - Molybdenite concentrates CTH, or change from natural cryolite or natural chiolite of split 
heading ex25.30(c). 
ex25.30(c) - Othe r The origin shall be the country where the minerals of this split 
heading are obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat 
HS 2002 Description Rule 
25.30 Mineral substances not elsewhere 
specified or included. As specified for split headings  
 
ex25.30(a) - Calcined CTHS  
ex25.30(b) - Molybdenite concentrates CTH  
ex25.30(c) - Othe r The origin shall be the country where the minerals of this split 
heading are obtained in their natural or unprocessed state.  
 
Under HS1996, change to split headings ex25.30 (a) or (b) from heading 25.27 is origin 
conferring.  Under HS2002, CTHS rule of split heading ex25.30 (a) ensures that change from 
natural cryolite or natural chiolite of split heading ex25.30(c) is origin conferring.  Under HS2002, CTH rule of split heading ex25.30(b) indicates that change to such products from 
natural cryolite or natural chiolite of split heading ex25.30(c) is not origin conferring.  It is 
unlikely that change to split heading ex25.30 (b) from natural cryolite or natural chiolite takes place.  Therefore, the exception may no t be needed in the rule of split heading 
ex25.30 (b). 
 
34. Heading 26.20 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
26.20 
 
 Ash and residues 
(other than from the 
manufacture of iron 
or steel), containing, metals or metal compounds. 26.20 
 
 
 Ash and residues (other than 
from the manufacture of iron 
or steel), containing arsenic, 
metals or their compounds.    The new structure of heading No. 26.20 
is based on: 
(a) The expansion of the scope of the 
heading to cover arsenic or arsenic compounds; 
(b) Creation of new subheadings for 
the identification of certain specific 
categories of waste 
 -Containing mainly 
zinc:  -Containing mainly zinc:   
2620.11 -- Hard zinc spelte r 2620.11 --  Hard zinc spelte r  
2620.19 -- Othe r 2620.19 -- Other  
2620.20 
 - Containing mainly 
lead  -  Containing mainly lead:   
  2620.21 -- Leaded  gasoline sludges 
and leaded anti-knock 
compound sludges  
  2620.29 --  Other  
2620.30 - Containing mainly 
copper 2620.30 - Containing mainly coppe r  
2620.40 - Containing mainly 2620.40 -  Containing mainly  JOB/RO/2/Rev.1 
 
- 21 - 
 
  HS 1996 Description HS 2002  Description  Reason for change 
aluminium aluminium  
2620.50 - Containing mainly 
vanadium - (deleted)   
  2620.60 -  Containing arsenic, 
mercury, thallium or their 
mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their 
chemical compounds  
2620.90 - Othe r  -  Othe r:  
  2620.91 --   Containing antimony, 
beryllium, cadmium, chromium or their mixtures  
  2620.99 --  Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
26.20 Ash and residues (other than from the manufacture of iron 
or steel), containing, metals or metal compounds The origin shall be the country where the ash 
or residues of this heading are derived. 
 
 
 
HS 2002 Description  Rule 
26.20 Ash and residues (other than from the manufacture of iron 
or steel), containing arsenic, metals or their compounds The origin shall be the country where the ash 
or residues of this heading are derived. 
 
(c) Comments by the Secretariat 
In HS 2002 the scope of heading No. 26.20 was expanded to cover arsenic or arsenic 
compounds.  However, such materials were cl assified in heading 26.21 of HS1996 which has 
the same rule that heading 26.20.  Therefore the actual scope of the rule has not been 
changed. 
 35. Heading 26.21 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
26.21 Other slag and ash, including 
seaweed ash (kelp); ash and 
residues from the incineration 
of municipal waste. 26.21  
 Other slag and ash, including 
seaweed ash (kelp); ash and 
residues from the incineration 
of municipal waste. Creation of new subheadings 
2621.10 and 2621.90 for the 
identification of certain 
specific categories of waste. 
  2621.10  - Ash and residues from the 
incineration of municipal waste  
  2621.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
26.21 Other slag and ash, including seaweed ash (kelp); ash and 
residues from the incineration of municipal waste. The origin shall be the country where the slag 
or ash of this heading is derived. 
 
 
 
HS 2002 Description  Rule 
26.21 Other slag and ash, including seaweed ash (kelp); ash and 
residues from the incineration of municipal waste. The origin shall be  the country where the slag 
or ash of this heading is derived. 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 JOB/RO/2/Rev.1 
 
- 22 - 
 
  36. Heading 27.10 
(a) HS Change 
HS 1996 Description HS 2002  Description  Reason for change  
27.10 Petroleum oils and oils 
obtained from bituminous 
minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of 
oils obtained from 
bituminous minerals, these oils being the basic constituents of the preparations. 27.10
 
 
 Petroleum oils and oils 
obtained from bituminous 
minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of 
oils obtained from 
bituminous minerals, these oils being the basic constituents of the preparations. Waste oils have been defined in 
new Note 3 to Chapter 27. At 
the same time, subheading 
2710.11 for light oils and preparations has been created. 
  2710.11  --Light oils and prepa rations   
  2710.19  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the 
basic constituents of the preparations. CTH 
 
  
HS 2002 Description  Rule 
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70% or more 
of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. CTH 
 
(c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 37. Heading 28.05 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
28.05 
 Alkali or alkaline-earth metals; 
rare-earth metals, scandium and yttrium, whether or not 
intermixed or interalloyed; 
mercury. 28.05
 
 
 Alkali or alkaline-earth metals; 
rare-earth metals, scandium and yttrium, whether or not 
intermixed or interalloyed; 
mercury. Subheadings 2805.19 
and 2805.22 have been combined due to the low 
volume of trade. 
 - Alkali metals  -Alkali or alkaline-earth metals:   
2805.11 - - Sodium 2805.11  -- Sodium   
  2805.12  -- Calcium   
2805.19 -- Othe r 2805.19  -- Other  
 - Alkaline-earth metals - 
 (deleted)   
2805.21 - - Calcium -  (deleted)   
2805.22 - - Strontium and barium - (deleted)   
2805.30 - Rare-earth metals, scandium 
and yttrium, whether or not intermixed or interalloyed 2805.30
 - Rare-earth metals, scandium 
and yttrium, whether or not intermixed or interalloyed  
2805.40 - Mercury 2805.40  - Mercury   
 
(b) Technical rectification 
HS 1996 Description  Rule 
28.05 Alkali or alkaline-earth metals; rare-e arth metals, scandium and yttrium, whether 
or not intermixed or interalloyed; mercury CTSH 
 
 
 
 JOB/RO/2/Rev.1 
 
- 23 - 
 
  HS 2002 Description  Rule 
28.05 
 Alkali or alkaline-earth metals; rare-earth metals, scandium 
and yttrium, whether or not intermixed or interalloyed; mercury. As specified for subheadings 
 
 - Alkali or alkaline-earth metals: As specified for subheadings 
2805.11 -- Sodium CTSH  
2805.12 -- Calcium CTSH  
2805.19 -- Othe r CTSH, or change from or to alkali metals 
except sodium, or change from or to strontium and barium of this subheading. 
2805.30 - Rare-earth metals, scandium and yttrium, whether or not 
intermixed or interalloyed CTSH  
2805.40 - Mercury CTSH  
 
(c) Comments by the Secretariat 
Recommendation 1 
 
HS 2002 Description  Rule 
28.05 
 Alkali or alkaline-earth metals; rare-earth metals, scandium 
and yttrium, whether or not intermixed or interalloyed; mercury -Alkali or alkaline-earth metals: As specified for subheadings 
2805.11 - - Sodium  CTSH  
2805.12 - - Calcium  CTSH  
2805.19 - - Othe r As specified for split subheadings 
ex2805.19(a) - - - Alkali metal, except sodium  CTSHS  
ex2805.19(b) - - - Strontium and barium CTSHS  
ex2805.19(c) - - - Othe r CTSHS  
2805.30 - Rare-earth metals, scandium and yttrium, whethe r or not 
intermixed or interalloyed CTSH  
 
2805.40 - Mercury CTSH  
 
Recommendation 2 
 
HS 2002 Description  Rule 
28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and 
yttrium, whether or not intermixed or interalloyed; mercury CTSH  
 
Chapter rules make any chemical reactions or blending as origin conferring. 
 
38. Heading 28.16 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
28.16 
 
 Hydroxide and peroxide or 
magnesium; oxides, 
hydroxides and peroxides, of strontium or barium. 28.16
 
 Hydroxide and peroxide or 
magnesium; oxides, 
hydroxides and peroxides, of strontium or barium Deletion of subheadings 
2816.20 and 2816.30 entails 
the transfer of these products to new subheading 2816.40 
2816.10 - Hydroxide and peroxide of 
magnesium 2816.10  - Hydroxide and peroxide of 
magnesium  
2816.20 -Oxide, hydroxide and 
peroxide of strontium - (deleted)   
2816.30 -Oxidem hydroxide and 
peroxide of barium - (deleted)   
  2816.40  -Oxides, hydroxides and 
peroxides, of strontium or barium  
 
(b) Technical rectification 
HS 1996 Description  Rule 
28.16 Hydroxide and peroxide or magnesium; oxides, hydroxides and peroxides, of 
strontium or barium. CTH 
 
  
HS 2002 Description  Rule 
28.16 Hydroxide and peroxide or magnesium; oxides, hydroxides and peroxides, of 
strontium or barium CTH 
 JOB/RO/2/Rev.1 
 
- 24 - 
 
  (c) Comments by the Secretariat 
 As the RoO is set out for the whole heading, no technical rectification is needed. 
 
39. Heading 28.27 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
28.27 
 Chlorides, chloride oxides and 
chloride hydroxides; bromides 
and bromide oxides; iodides and 
iodide oxides. 28.27  
 
 Chlorides, chloride oxides and 
chloride hydroxides; bromides 
and bromide oxides; iodides and 
iodide oxides. Deletion of subheading 
2827.38 entails the 
transfer of that product 
to subheading 2827.39. 
2827.10 - Ammonium chloride 2827.10  - Ammonium chloride   
2827.20 - Calcium chloride 2827.20  - Calcium chloride   
 - Other chlorides:   - Other chlorides:   
2827.31 -- Of magnesium 2827.31  -- Of magnesium   
2827.32 -- Of aluminium  2827.32  -- Of aluminium   
2827.33 -- Of iron 2827.33  -- Of iron   
2827.34 -- Of cobalt 2827.34  -- Of cobalt   
2827.35 -- Of nickel 2827.35  -- Of nickel   
2827.36 -- Of zinc 2827.36  -- Of zinc   
2827.38 - - Of barium -  (deleted)   
2827.39 -- Othe r 2827.39  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and 
bromide oxides; iodides and iodide oxides. CTSH  
 
  
HS 2002 Description  Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and 
bromide oxides; iodides and iodide oxides As specified for subheadings 
2827.10 - Ammonium chloride CTSH  
2827.20 - Calcium chloride CTSH  
 
2827.31 
2827.32 
2827.33 
2827.34 
2827.35 
2827.36 -Other chlorides: 
- - Of magnesium 
- - Of aluminium 
- - Of iron 
- - Of cobalt  
- - Of nickel 
- - Of zinc  
CTSH 
CTSH 
CTSH 
CTSH 
CTSH 
CTSH 
2827.39 - - Othe r As specified for split subheadings  
ex2827.39(a) - - - Chloride of barium CTSHS  
ex2827.39(b) - - - Othe r CTSHS  
 
2827.41 
2827.49 - Chloride oxides and chloride hydroxides:  
- - Of copper 
- - Other  
CTSH 
CTSH 
 
2827.51 2827.59 - Bromides and bromide oxides:
 
- - Bromides of sodium and potassium 
- - Other  
CTSH CTSH 
2827.60 - Iodides and iodide oxides CTSH  
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and 
bromide oxides; iodides and iodide oxides CTSH  
 
Chapter rules make any chemical reactions or blending as origin conferring. 
 
40. Heading 28.34 
(a) HS change 
HS 1996 Description  HS 2002 Description  Reason for change 
28.34 
 Nitrites; nitrates  
 28.34 
 Nitrites; nitrates  
 Deletion of subheading 2834.22 entails the 
transfer of that product to subheading 2834.29. 
2834.10 - Nitrites 2834.10 - Nitrites   JOB/RO/2/Rev.1 
 
- 25 - 
 
  HS 1996 Description  HS 2002 Description  Reason for change 
 - Nitrates:  -  Nitrates:   
2834.21 - - Of potassium  2834.21 - - Of potassium   
2834.22 - - Of bismuth - (deleted)   
2834.29 - - Othe r 2834.29 - - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.34 Nitrites; nitrates CTSH  
 
  
HS 2002 Description Rule 
28.34 Nit rites; nitrates As specified for subheadings  
2834.10 - Nitrites CSTH  
 - Nitrates:  
2834.21 -- Of potassium  CTSH  
2834.29  -- Othe r CTSH, or change from or to bismuth of this subheading  
 
(c) Comments by the Secretariat 
Recommendation 1 
 
HS 2002 Description Rule 
28.34 Nitrites; nitrates As specified for subheadings  
2834.10 - Nitrites CTSH  
 
2834.21 - Nitrates: 
- - Of potassium  
CTSH 
2834.29 - - Othe r As specified for split subheading:  
ex2834.29(a) 
ex2834.29(b) - - - Nitrates of bismuth 
- - - Other CTSHS  
CTSHS 
 
Recommendation 2 
 
HS 2002 Description Rule 
28.34 Nitrites; nitrates  CTSH  
  
Chapter rules make any chemical reactions or blending as origin conferring. 
 41. Heading 28.41 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
28.41 
   Salts of oxometallic or 
peroxometallic acids.  28.41
 
 
 Salts of oxometallic or 
peroxometallic acids.   Deletion of subheading 
2841.40 entails the transfer of that product to subheading 2841.50 
2841.40 - Potassium dichromate - (deleted)   
2841.50 - Other chromates and 
dichromates; peroxochromates 2841.50  
 - Other chromates and 
dichromates; peroxochromates  
 
(b) Technical rectification 
HS 1996 Description  Rule 
28.41 Salts of oxometallic or peroxometallic acids.  CTSH  
 
  
HS 2002 Description  Rule 
28.41 Salts of oxometallic or peroxometallic acids  As specified for subheadings 
2841.10 - Aluminates CTSH  
2841.20 - Chromates of zinc or of lead CTSH  
2841.30 - Sodium dichromate CTSH  
2841.50 
 - Other chromates and dichromates; peroxochromates  CTSH, or change from or to potassium 
dichromate of this subheading  
 
2841.61 
2841.69 - Manganites, manganates and permanganates:  
- - Potassium permanganate 
- - Other  
CTSH 
CTSH 
2841.70 - Molybdates CTSH  JOB/RO/2/Rev.1 
 
- 26 - 
 
  HS 2002 Description  Rule 
2841.80 - Tungstates (wolframates) CTSH  
2841.90 - Othe r CTSH  
 
(c) Comments by the Secretariat 
Recommendation 1 
 
HS 2002 Description  Rule 
28.41 Salts of oxometallic or peroxometallic acids  As specified for subheadings 
2841.10 - Aluminates  CTSH  
2841.20 - Chromates of zinc or of lead CTSH  
2841.30 - Sodium dichromate CTSH  
2841.50 - Other chromates and dichromates; peroxochromates  As specified for split subheading 
ex2841.50(a) 
ex2841.50(b) - - Potassium dichromate 
- - Other CTSHS  
CTSHS 
 
2841.61 2841.69 - Manganites, manganates and permanganates:
 
- - Potassium permanganate 
- - Other  
CTSH CTSH 
2841.70 - Molybdates  CTSH  
2841.80 - Tungstates (wolframates) CTSH  
2841.90 - Othe r CTSH  
 
Recommendation 2 
 
HS 2002 Description  Rule 
28.41 Salts of oxometallic or peroxometallic acids  CTSH  
 
Chapter rules make any chemical reactions or blending as origin conferring. 
 42. Heading 28.42 
(a) HS change 
HS 1996 Description HS2002  Description  Reason for change  
28.42 
 
 Other salts of inorganic 
acids or peroxoacids 
excluding azides. 28.42  
 
 
 Other salts of inorganic acids or 
peroxoacids (including aluminosilicates 
whether or not chemically defined), 
other than azides. The scope of subheading 
2842.10 has been expanded 
to cover non-chemically 
defined aluminosilicates. 
2842.10 - Double or complex 
silicates 2842.10  - Double or complex silicates, 
including aluminosilicates whether or 
not chemically defined  
2842.90 -Othe r 2842.90  -Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
28.42 Other salts of inorganic acids or peroxoacids excluding azides  CTSH 
 
 
 
HS 2002 Description  Rule 
28.42 
  Other salts of
 inorganic acids or peroxoacids (including 
aluminosilicates whether or not chemically defined), other than azides. As specified for subheadings 
  
2842.10 
 - Double or complex silicates, including aluminosilicates 
whether or not chemically defined As specified for split subheading 
2842.10(a)  -- Non-chemically defined aluminosilicates
 
 CTSHS, except from subheading 3006.70, 
3824.90, 3825.20, 3825.49, 3825.50, 3825.61, 3825.69,  3825.90, split 
subheading ex3006.80(l), ex3825.30(a), ex3825.41(b) (other than perhalogenated 
waste organic solvents)  
2842.10(b) -- Others CTSHS  
2842.90 - Othe r CTSH  
 JOB/RO/2/Rev.1 
 
- 27 - 
 
  (c) Comments by the Secretariat 
Recommendation 1 
  
HS 2002 Description  Rule 
27.42 Other salts of inorganic acids or peroxoacids excluding azides  As specified for subheading 
2842.10 - Double or complex silicates, including aluminosilicates whether 
or not chemically defined CTSH  
2842.90 - Othe r As specified for split subheading  
ex.2842.90(a) --Aluminosilicates whether or not chemically defined  CTSHS  
ex2842.90(b) -- Othe r CTSHS  
 
Recommendation 2 
 
HS 2002 Description  Rule 
28.42 Other salts of inorganic acids or peroxoacids excluding azides  CTSH  
 
Chapter rules make any chemical reactions or blending as origin conferring. 
 43. Heading 29.03 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
29.03 
 Halogenated derivatives 
of hydrocarbons. 29.03  
 Halogenated derivatives 
of hydrocarbons. Deletion of subheading 2903.16 entails 
the transfer of that product to subheading 2903.19 
2903.16 - - 1,2-Dichloropropane 
(propylene dichloride) 
and dichlorobutanes - (deleted)   
2903.19 - - Othe r 2903.19  - - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons.  CTSH  
 
  
HS 2002 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons  As specified for subheadings  
 - Saturated chlorinated derivatives of acyclic hydrocarbons:   
2903.11 -- Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride) CTSH  
2903.12 -- Dichloromethane (methylene chloride)  CTSH  
2903.13 -- Chloroform (trichloromethane) CTSH  
2903.14 -- Carbon tetrachloride CTSH  
2903.15 -- 1,2-Dichloroethane (ethylene dichloride)  CTSH  
2903.19 -- Othe r CTSH, or change from or to 1,2-
Dichloropropane (propylene dichloride) and 
dichlorobutanes of this subheading. 
 - Unsaturated chlorinated derivatives of acyclic hydrocarbons:   
2903.21 -- Vinyl chloride (chloroethylene) CTSH  
2903.22 -- Trichloroethylene CTSH  
2903.23 -- Tetrachloroethylene (perchloroethylene)  CTSH  
2903.29 -- Othe r CTSH  
2903.30 - Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons CTSH  
 - Halogenated derivatives of acyclic hydrocarbons containing two 
or more different halogens:  
2903.41 -- Trichlorofluoromethane CTSH  
2903.42 -- Dichlorodifluoromethane CTSH  
2903.43 -- Trichlorotrifluoroethanes CTSH  
2903.44 --Dichlorotetrafluoroethanes and chloropentafluoroethane  CTSH  
2903.45 -- Other derivatives perhalogenated only with fluorine and 
chlorine CTSH  
2903.46 -- Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes CTSH  
2903.47 -- Other perhalogenated derivatives  CTSH  
2903.49 -- Othe r CTSH  
 - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic 
hydrocarbons:  
2903.51 -- 1,2,3,4,5,6-Hexachlorocyclohexane  CTSH  
2903.59 -- Othe r CTSH  JOB/RO/2/Rev.1 
 
- 28 - 
 
  HS 2002 Description  Rule 
 - Halogenated derivatives of aromatic hydrocarbons:  CTSH  
2903.61 -- Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  CTSH  
2903.62 -- Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis( p-
chlorophenyl)ethane) CTSH  
2903.69 -- Othe r CTSH  
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons  CTSH 
 
Chapter rules make any chemical reactions or blending as origin conferring. 
 44. Heading 29.05 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
29.05 
  
 Acyclic alcohols and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives. 29.05
 
 
 
 Acyclic alcohols and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives. Creation of a new subheading 
2905.51, facilitating the monitoring and control of narcotic 
drugs and psychotropic substances 
2905.50 - Halogenated, sulphonated, 
nitrated or nitrosated 
derivatives of acyclic alcohols  - Halogenated, 
sulphonated, nitrated or 
nitrosated derivatives of 
acyclic alcohols:  
  2905.51  - - Ethchlorvynol (INN)   
  2905.59  - - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.05 Acyclic alcohols and their halogenated,  sulphonated, nitrated or nitrosated 
derivatives. CTSH 
 
 
 
HS 2002 Description  Rule 
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives. As specified for subheading 
 - Saturated monohydric alcohols:   
2905.11 -- Methanol (methyl alcohol) CTSH  
2905.12 -- Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol) CTSH  
2905.13 -- Butan-1-ol (n-butyl alcohol) CTSH  
2905.14 -- Other butanols CTSH  
2905.15 -- Pentanol (amyl alcohol) and isomers thereof  CTSH  
2905.16 -- Octanol (octyl alcohol) and isomers thereof  CTSH  
2905.17 -- Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol  (cetyl 
alcohol) and octadecan-1-ol (stearyl alcohol) CTSH  
2905.19 -- Othe r CTSH  
 - Unsaturated monohydric alcohols:   
2905.22 -- Acyclic terpene alcohols CTSH  
2905.29 -- Othe r CTSH  
 - Diols:  
2905.31 -- Ethylene glycol (ethanediol) CTSH  
2905.32 -- Propylene glycol (propane-1,2-diol)  CTSH  
2905.39 -- Othe r CTSH  
 - Other polyhydric alcohols:  
2905.41 -- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol 
(trimethylolpropane) CTSH  
2905.42 -- Pentaerythritol CTSH  
2905.43 -- Mannitol  CTSH  
2905.44 -- D-glucitol  (sorbitol) CTSH  
2905.45 -- Glycerol  CTSH  
2905.49 -- Othe r CTSH  
 - Halogenated, sulphonated, nitrated or nitrosated derivatives of 
acyclic alcohols:  
2905.51 -- Ethchlorvynol (INN) CTSH, except from subheading 2905.59  
2905.59 -- Othe r CTSH, except from subheading 2905.51  
 JOB/RO/2/Rev.1 
 
- 29 - 
 
  (c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.05 Acyclic alcohols and their halogenated,  sulphonated, nitrated or nitrosated 
derivatives. CTSH 
 
It seems that new subheadings are now clearly identified as different products; therefore it seems reasonable that a simple rule can be applied to all different products. 
45. Heading 29.07 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
29.07 
 Phenols; phenol-
alcohols. 29.07 
 Phenols; phenol-
alcohols. Deletion of subheading 2907.30 entails the 
transfer of that product to subheading 2907.29 
2907.29 - - Othe r 2907.29 - - Other  
2907.30 - Phenol-alcohols - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.07 Phenols; phenol-alcohols CTSH  
 
 
 
HS 2002 Description  Rule 
29.07 Phenols; phenol-alcohols. As specified for  subheadings 
 -Monophenols:   
2907.11 --Phenol (hydroxybenzene) and its salts  CTSH  
2907.12 --Cresols and their salts CTSH  
2907.13 --Octylphenol, nonylphenol and their isomers; salts thereof  CTSH  
2907.15 --Naphthols and their salts CTSH  
2907.19 --Othe r CTSH  
 - Polyphenols; phenol-alcohols:  
2907.21 -- Resorcinol and its salts CTSH  
2907.22 -- Hydroquinone (quinol) and its salts  CTSH  
2907.23 -- 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and 
its salts CTSH  
2907.29 -- Othe r CTSH, or change from or to phenol-
alcohols of this subheading 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.07 Phenols; phenol-alcohols CTSH  
 
Chapter rules make any chemical reactions or blending as origin conferring. 
 
46. Heading 29.14 
(a) HS change 
HS 1996 Description  HS 2002  Description  Reason for change 
29.14 
  Ketones and 
quinones, whether or not with other oxygen function, and their halogenated, 
sulphonated, nitrated 
or nitrosated derivatives 29.14 
  Ketones and quinones, 
whether or not with other oxygen function, and their halogenated, sulphonated, nitrated 
or nitrosated 
derivatives  
The scope of heading No. 29.37 has been 
expanded to cover hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain 
modified polypeptides, used primarily as 
hormones.  The term hormones and the expression "used primarily as hormones" have been defined in new Note 8 to Chapter 29 
2914.50 - Ketone-phenols and 
ketones with other 
oxygen function 2914.50 - Ketone-phenols and 
ketones with other 
oxygen function  
 JOB/RO/2/Rev.1 
 
- 30 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
29.14 Ketones and quinones, whether or not with other oxygen  function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives CTSH 
 
  
HS 2002 Description  Rule 
29.14 Ketones and quinones, whether or not with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for subheading  
 - Acyclic ketones without other oxygen function:  CTSH 
2914.11 -- Acetone CTSH 
2914.12 -- Butanone (methyl ethyl ketone) CTSH 
2914.13 -- 4-Methylpentan-2-one (methyl isobutyl ketone)  CTSH 
2914.19 -- Othe r CTSH 
 - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function:   
2914.21 -- Campho r CTSH 
2914.22 -- Cyclohexanone and methylcyclohexanones  CTSH 
2914.23 -- Ionones and methylionones CTSH 
2914.29 -- Othe r CTSH 
 - Aromatic ketones without other oxygen function:   
2914.31 -- Phenylacetone (phenylpropan-2-one)  CTSH 
2914.39 -- Othe r CTSH 
2914.40 - Ketone-alcohols and ketone-aldehydes  CTSH 
2914.50 - Ketone-phenols and ketones with other oxygen function  CTSH, except from split 
subheading ex2937.29(a) 
 - Quinones:  
2914.61 -- Anthraquinone  CTSH 
2914.69 --Othe r CTSH 
2914.70 - Halogenated, sulphonated, nitrated or nitrosated derivatives  CTSH 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.14 Ketones and quinones, whether or not with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
47. Heading 29.18 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
29.18 
 
 
 Carboxylic acids with 
additional oxygen 
function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives 29.18 
 
 
 Carboxylic acids with 
additional oxygen 
function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives Deletion of subheading 2918.17 entails the 
transfer of that product to subheading 
2918.19 
 The scope of heading 29.37 has been expanded to cover hormones, prostaglandins, thromboxanes and 
leukotrienes, natural or reproduced by 
synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. 
2918.17 - - Phenylglycolic acid 
(mandelic acid), its 
salts and esters - (deleted)   
2918.19 - - Othe r 2918.19  - - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.18 Carboxylic acids with additional oxygen function and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives CTSH 
 
 
HS 2002 Description  Rule 
29.18 
 Carboxylic acids with additional oxygen function and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives As specified for subheadings
 JOB/RO/2/Rev.1 
 
- 31 - 
 
  HS 2002 Description  Rule 
 - Carboxylic acids with alcohol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives:  
2918.11 - - Lactic acid, its salts and esters  CTSH 
2918.12 - - Tartaric acid CTSH 
2918.13 - - Salts and esters of tartaric acid  CTSH 
2918.14 - - Citric acid  CTSH 
2918.15 - - Salts and esters of citric acid CTSH 
2918.16 - - Gluconic acid, its salts and esters  CTSH 
2918.19 
 - - Othe r As specified for split  
subheading:  
ex2918.19(a) 
 - - - Phenylglycolic acid (mandelic acid), its salts and esters  CTSHS  
ex2918.19(b) - - -  Othe r CTSHS, except from split 
subheading ex2937.50(a)  
 - Carboxylic acids with phenol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives:  
2918.21 - - Salicylic acid and its salts CTSH 
2918.22 - - O-Acetylsalicylic acid, its salts and esters  CTSH 
2918.23 - - Other esters of salicylic acid and their salts  CTSH 
2918.29 - - Othe r CTSH 
2918.30 - Carboxylic acids with aldehyde or ketone function but without other 
oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives CTSH 
2918.90 - Othe r CTSH, except from split 
subheading ex2937.50(b) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives CTSH 
 
Chapter rules make any chemical reactions or blending as origin conferring. 
 
48. Heading 29.21 
(a) HS change 
HS 1996 Description  HS 2002 Description  Reason for change  
29.21 
 Amine-function 
compounds. 
 29.21 
 Amine-function compounds.  
 
 Creation of a new subheading 
2921.46, facilitating the 
monitoring and control of narcotic drugs and psychotropic substances. 
  2921.46 --Amfetamine (INN), benzfetamine 
(INN), dexamfetamine (INN), 
etilamfetamine (INN), fencamfamin 
(INN), lefetamine (INN), 
levamfetamine (INN), mefenorex 
(INN) and phentermine (INN); salts 
thereof  
2921.49 - - Othe r 2921.49 -  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
29.21 Amine-function compounds. CTSH 
 
 
 
HS2002 Description  Rule 
29.21 Amine-function compounds. As specified for subheadings 
 - Acyclic monoamines and their derivatives; salts thereof:   
2921.11 -- Methylamine, di- or trimethylamine and their salts  CTSH  
2921.12 --  Diethylamine and its salts CTSH  
2921.19 --  Othe r CTSH  
 -  Acyclic polyamines and their derivatives; salts thereof:   
2921.21 --  Ethylenediamine and its salts CTSH  
2921.22 --  Hexamethylenediamine and its salts  CTSH  
2921.29 --  Othe r CTSH  
2921.30 -  Cyclanic, cyclenic or cycloterpenic mono-  or polyamines, and their 
derivatives; salts thereof CTSH  
 -  Aromatic monoamines and th eir derivatives; salts thereof:    
2921.41 --  Aniline and its salts CTSH  JOB/RO/2/Rev.1 
 
- 32 - 
 
  HS2002 Description  Rule 
2921.42 --  Aniline derivatives and their salts CTSH  
2921.43 --  Toluidines and their derivatives; salts thereof  CTSH  
2921.44 --  Diphenylamine and it s derivatives; salts thereof  CTSH  
2921.45 --  1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine 
(beta-naphthylamine) and thei r derivatives; salts thereof CTSH  
2921.46 --  Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), 
etilamfetamine (INN), fencamfami n (INN), lefetamine (INN), 
levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof CTSH, except from subheading 2921.49
 
2921.49 --  Othe r CTSH, except from subheading 2921.46  
 -  Aromatic polyamines and their derivatives; salts thereof:   
2921.51 --  o-, m-, p-Phenylenediamine, diaminotoluenes, and their 
derivatives; salts thereof CTSH  
2921.59 --  Othe r CTSH   
 
(c) Comments by the Secretariat 
HS2002 Description  Rule 
29.21 Amine-function compounds CTSH 
 
It seems that new subheadings are now clearly identified as different products; therefore it seems reasonable that a simple rule can be applied to all different products. 
 
49. Heading 29.22 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
29.22 
  Oxygen-function amino-
compounds    
 
   29.22
 Oxygen-function amino-
compounds.  Creation of a new subheading 
2922.14, facilitating the monitoring and control of narcotic drugs and psychotropic substances.  
The scope of heading 29.37 has been 
expanded to cover hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural 
analogues thereof, including chain 
modified polypeptides, used primarily as hormones  
2922.13 - - Triethanolamine and 
its salts 2922.13  - - Triethanolamine and its 
salts  
  2922.14  - -Dextropropoxyphene 
(INN) and salts  
2922.19 - - Othe r 2922.19  - - Other  
2922.30 - Amino-aldehydes, 
amino-ketones and 
amino-quinones, other than those containing more than one kind of oxygen function; salts 
thereof  -
 Amino-aldehydes, amino-
ketones and amino-
quinones, other than those containing more than one kind of oxygen function; salts thereof: Subheading 2922.30 has been 
subdivided to create a new subheading 
2922.31, facilitating the monitoring and control of narcotic drugs and psychotropic substances.  
  2922.31  
 - - Amfepramone (INN), 
methadone (INN) and 
normethadone (INN); salts 
thereof  
  2922.39  - - Other  
 - Amino-acids and their 
esters, other than those 
containing more than one 
kind of oxygen function; 
salts thereof:  - Amino-acids, other than 
those containing more than 
one kind of oxygen 
function, and their esters; 
salts thereof:  
2922.41 -- Lysine and its esters; 
salts thereof 2922.41  -- Lysine and its esters; 
salts thereof  
2922.42 -- Glutamic acid and its 
salts 2922.42  -- Glutamic acid and its 
salts  
2922.43 -- Anthranilic acid and its 
salts 2922.43  -- Anthranilic acid and its 
salts  
  2922.44  -- Tilidine (INN) and its 
salts Creation of a new subheading 
2922.44, facilitating the monitoring 
and control of narcotic drugs and 
psychotropic substances. 
2922.49 -- Othe r 2922.49  -- Other  JOB/RO/2/Rev.1 
 
- 33 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
29.22 Oxygen-function amino-compounds  CTSH  
 
  
HS 2002 Description  Rule 
29.22 Oxygen-function amino-compounds  As specified for subheadings 
 -  Amino-alcohols, other than those containing more than one kind of 
oxygen function, their ethers and esters; salts thereof:  
2922.11 --  Monoethanolamine and its salts  CTSH  
2922.12 --  Diethanolamine and its salts CTSH  
2922.13 --  Triethanolamine and its salts CTSH  
2922.14 --  Dextropropoxyphene (INN) and its salts  CTSH, except from subheading 
2922.19 
2922.19 --  Othe r CTSH, except from subheading 
2922.14 
 -  Amino-naphthols and other amino-phenols, other than those 
containing more than one kind of oxygen function, their ethers and 
esters; salts thereof:  
2922.21 --  Aminohydroxynaphthalenesulphonic acids and their salts  CTSH  
2922.22 --  Anisidines, dianisidines, phenetidines, and their salts  CTSH  
2922.29 --  Othe r CTSH  
 -  Amino-aldehydes, amino-ketones and amino-quinones, other than 
those containing more than one kind of oxygen function; salts 
thereof:  
2922.31 --  Amfepramone (INN), methadone (INN) and normethadone 
(INN); salts thereof CTSH, except from subheading 
2922.39 
2922.39 --  Othe r CTSH, except from subheading 
2922.31 
 -  Amino-acids, other than those containing more than one kind of 
oxygen function, and their esters; salts thereof:  
2922.41 --  Lysine and its esters; salts thereof  CTSH  
2922.42 --  Glutamic acid and its salts CTSH  
2922.43 --  Anthranilic acid and its salts CTSH  
2922.44 --  Tilidine (INN) and its salts CTSH, except from subheading 
2922.49 
2922.49 --  Othe r CTSH, except from subheading 
2922.44 
2922.50 -  Amino-alcohol-phenols, amino-acid-phenols and other amino-
compounds with oxygen function CTSH, except from split subheading 
ex.2937.39(a) 
 
(c) Comments by the Secretariat 
HS2002 Description  Rule 
29.22 Oxygen-function amino-compounds CTSH  
 
It seems that new subheadings are now clearly identified as different products; therefore it seems reasonable that a simple rule can be applied to all different products. 
 
50. Heading 29.24 
(a) HS change 
HS1996 Description HS 2002  Description  Reason for change 
29.24 
 Carboxyamide-function 
compounds; amide-
function compounds of carbonic acid 29.24 
 Carboxyamide-function 
compounds; amide-function 
compounds of carbonic acid  Subheading 2924.10 has been 
subdivided to create a new subheading 
2924.11, facilitating the monitoring and control of narcotic drugs and psychotropic substances. 
2924.10 
 - Acyclic amides 
(including acyclic 
carbamates) and their 
derivatives; salts thereof  - Acyclic amides (including 
acyclic carbamates) and 
their derivatives; salts 
thereof:  
  2924.11  - - Meprobamate (INN)   
  2924.19  - - Other  
  - Cyclic amides 
(including cyclic carbamates) and their derivatives; salts thereof:  -
 Cyclic amides (including 
cyclic carbamates) and their derivatives; salts thereof:  
2924.21 
 Ureines and their 
derivatives; salts thereof 2924.21  Ureines and their 
derivatives; salts thereof  JOB/RO/2/Rev.1 
 
- 34 - 
 
  HS1996 Description HS 2002  Description  Reason for change 
2924.22 - - 2-Acetamidobenzioc 
acid - (deleted)  The scope of present subheading 
2924.22 has been expanded to cover salts of 2-acetamidobenzoic acid (N-acetylanthranilic acid).  At the same 
time the subheading has been 
renumbered. 
  2924.23  - - 2-Acetamidobenzioc acid 
(N-acetylanthranilic acid) 
and its salts  
  2924.24  - - Ethinamate (INN)  Creation of a new subheading 2924.24, facilitating the monitoring and control of narcotic drugs and psychotropic substances 
2924.29 - - Othe r 2924.29  - - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.24 Carboxyamide-function compounds; amide-function compounds of 
carbonic acid CTSH  
 
 
 
HS 2002 Description  Rule 
29.24 Carboxyamide-function compounds; amide-function compounds 
of carbonic acid As specified for subheadings 
 
 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof:  
2924.11 - - Meprobamate (INN) CTSH, except from  subheading 2924.19  
2924.19 - - Othe r CTSH, except from subheading 2924.11  
 - Cyclic amides (including cyclic carbamates) and their derivatives; 
salts thereof:  
2924.21 - - Ureines and their derivatives; salts thereof  CTSH  
2924.23 - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its 
salts As specified for split subheading:  
ex2924.23(a) ---Salts of 2-Acetamidobenzoic acid (N-acetylanthranilic acid)  CTSHS, except from subheading 
2924.24 or 2924.29 
ex2924.23(b) - - - Othe r CTSHS  
2924.24 - - Ethinamate (INN) CTSH, except from split subheading 
ex2924.23(a) or subheading 2924.29. 
2924.29 - - Othe r CTSH, except from split subheading 
ex2924.23(a) or subheading 2924.24. 
 
(c) Comments by the Secretariat 
Recommendation 1 
 
HS 2002 Description  Rule 
29.24 Carboxyamide-function compounds; amide-function compounds 
of carbonic acid As specified for subheadings 
 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof:  
2924.11 - - Meprobamate (INN) CTSH, except from subheading 2924.19  
2924.19 - - Othe r CTSH, except from subheading 2924.11  
 - Cyclic amides (including cyclic carbamates) and their derivatives; 
salts thereof:  
2924.21 - - Ureines and their derivatives; salts thereof  CTSH  
2924.23  - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its 
salts As specified for split subheading:
 
ex2924.23(a) 
 - - - Salts of 2-Acetamidobenzoic acid (N-acetylanthranilic acid)  
 CTSHS, except from subheading 
2924.24 or subheading 2924.29  
ex2924.23(b) - - - Othe r CTSHS  
2924.24 - - Ethinamate (INN) CTSH, except from split subheading 
ex2924.23(a) or subheading 2924.29 
2924.29 - - Othe r CTSH, except from split subheading 
ex2924.23(a) or subheading 2924.24 
 
Recommendation 2 
 
HS 2002 Description  Rule 
29.24 Carboxyamide-function compounds; amide-function compounds of 
carbonic acid CTSH  
 JOB/RO/2/Rev.1 
 
- 35 - 
 
  It seems that new subheadings are now clearly identified as different products; therefore it 
seems reasonable that a simple rule can be applied to all different products. 
 
51. Heading 29.25 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
29.25 
 Carboxyimide-function 
compounds (including 
saccharin and its salts) and 
imine-function compounds.  Carboxyimide-function 
compounds (including 
saccharin and its salts) and 
imine-function compounds. Creation of a new subheading 
2925.12, facilitating the 
monitoring and control of 
narcotic drugs and psychotropic substances. 
 - Imides and their 
derivatives;salts thereof:  - Imides and  their 
derivatives;salts thereof:  
2925.11  - Sacharin and its salts 2925.11
 - Sacharin and its salts   
  2925.12  - - Glutethimide (INN)   
2925.19  2925.19  - - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.25 Carboxyimide-function compounds (including saccharin and its salts) 
and imine-function compounds. CTSH  
 
 
 
HS 2002 Description  Rule 
29.25 Carboxyimide-function compounds (including saccharin and its 
salts) and imine-function compounds As specified for subheadings 
 -  Imides and their deri vatives; salts thereof:   
2925.11 --  Saccharin and its salts CTSH  
2925.12 --  Glutethimide (INN) CTSH, except from subheading 2925.19  
2925.19 --  Othe r CTSH, except from subheading 2925.12  
2925.20 -  Imines and their derivatives; salts thereof  CTSH 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.25 Carboxyimide-function compounds (including saccharin and its 
salts) and imine-function compounds CTSH  
 
52. Heading 29.26 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
29.26 Nitrile-function 
compounds.  29.26
 
 Nitrile-function compounds.  Creation of a new subheading 
2926.30, facilitating the monitoring and control of narcotic 
drugs and psychotropic 
substances. 
2926.20 
 - 1-Cyanoguanidine 
(dicyandiamide) 2926.20  
 - 1-Cyanoguanidine 
(dicyandiamide)  
  2926.30  
 - Fenproporex (INN) and its 
salts; methadone (INN) 
intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)  
2926.90 - Othe r 2926.90  - Other  
(b) Technical rectification 
HS 1996 Description  Rule 
29.26 Nitrile-function compounds. CTSH  
 
 
HS 2002 Description  Rule 
2926 Nitrile-function compounds. As specified for subheadings 
2926.10 - Acrylonitrile CTSH  JOB/RO/2/Rev.1 
 
- 36 - 
 
  HS 2002 Description  Rule 
2926.20 - 1-Cyanoguanidine (dicyandiamide)  CTSH  
2926.30 - Fenproporex (INN) and its salts; methadone (INN) 
intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane) CTSH, except from subheading 2926.90  
 
2926.90 - Othe r CTSH, except from subheading 2926.30  
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
2926 Nitrile-function compounds. CTSH  
 
It seems that new subheadings are now clearly identified as different products; therefore it 
seems reasonable that a simple rule can be applied to all different products. 
 
53. Heading 29.32 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
29.32 
  Heterocyclic compounds 
with oxygen hetero-atom(s) only. 29.32 
 Heterocyclic compounds 
with oxygen hetero-atom(s) only. Creation of a new subheading 2932.95, 
facilitating the monitoring and control of narcotic drugs and psychotropic substances. 
  2932.95  
 - - Tetrahydrocan  
nabinols (all isomers)  
2932.99 - - Othe r 2932.99  - - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  CTSH  
 
 
 
HS 2002 Description  Rule 
29.32 Heterocyclic compounds with oxygen  hetero-atom(s) only.  As specified for subheading  
 - Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure:  
2932.11 -- Tetrahydrofuran CTSH  
2932.12 -- 2-Furaldehyde (furfuraldehyde) CTSH  
2932.13 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol  CTSH  
2932.19 -- Othe r CTSH  
 - Lactones:  
2932.21 -- Coumarin, methylcoumarins and ethylcoumarins  CTSH  
2932.29 -- Other lactones  CTSH  
 - Other:  
2932.91 -- Isosafrole CTSH  
2932.92 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one  CTSH  
2932.93 -- Piperonal CTSH  
2932.94 -- Safrole CTSH  
2932.95 -- Tetrahydrocannabinols (all isomers)  CTSH, except from subheading 2932.99  
2932.99 -- Othe r CTSH, except from subheading 2932.95  
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  CTSH  
 
It seems that new subheadings are now clearly identified as different products; therefore it seems reasonable that a simple rule can be applied to all different products. 
 
54. Heading 29.33 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
29.33 Heterocyclic compounds 
with nitrogen hetero-
atom(s) only. 29.33 Heterocyclic compounds 
with nitrogen hetero-
atom(s) only. Creation of a new subheading 2933.33, 
facilitating the monitoring and control of 
narcotic drugs and psychotropic substances. JOB/RO/2/Rev.1 
 
- 37 - 
 
  HS 1996 Description HS 2002  Description  Reason for change 
  2933.33  --  Alfentanil (INN), 
anileridine (INN), 
bezitramide (INN), 
bromazepam (INN), 
difenoxin (INN), 
diphenoxylate (INN), 
dipipanone (INN), fentanyl 
(INN), ketobemidone 
(INN), methylphenidate 
(INN), pentazocine (INN), 
pethidine (INN), pethidine 
(INN) intermediate A, 
phencyclidine (INN) (PCP), 
phenoperidine (INN), 
pipradrol (INN), 
piritramide (INN), 
propiram (INN) and 
trimeperidine (INN); salts 
thereof  
2933.39 - - Othe r 2933.39  -- Other  
2933.40 - Compounds containing 
a quinoline or 
isoquinoline ring-system 
(whether or not 
hydrogenated), not 
further fused  - Compounds containing in 
the structure a quinoline or 
isoquinoline ring-system 
(whether or not 
hydrogenated), not further 
fused: Subheading 2933.40 has been 
subdivided to create a new subheading 
2933.41, facilitating the monitoring and 
control of narcotic drugs and 
psychotropic substances. 
  2933.41  --  Levorphanol (INN) and 
its salts  
  2933.49  --  Othe r  
 - Compounds containing 
a pyrimide ring (whether or not hydrogenated) or piperizine ring in the 
structure):  -
 Compounds containing a 
pyrimidine ring (whether or not hydrogenated) or piperazine ring in the 
structure: Creation of new subheadings 2933.52, 
2933.53, 2933.54 and 2933.55, facilitating the monitoring and control of narcotic drugs and psychotropic 
substances. 
2933.51 - - Malonylurea 
(barbituric acid) and its 
derivatives; salts thereof - (deleted)   
  2933.52  --  Malonylurea (barbituric 
acid) and its salts   
  2933.53  --  Allobarbital (INN), 
amobarbital (INN), 
barbital (INN), butalbital 
(INN), butobarbital, 
cyclobarbital (INN), 
methylphenobarbital 
(INN), pentobarbital 
(INN), phenobarbital 
(INN), secbutabarbital 
(INN), secobarbital (INN) 
and vinylbital (INN); salts 
thereof  
  2933.54  --  Other derivatives of 
malonylurea (barbituric 
acid); salts thereof  
  2933.55  --  Loprazolam (INN), 
mecloqualone (INN), 
methaqualone (INN) and 
zipeprol (INN); salts 
thereof  
2933.59 -- Othe r 2933.59  -- Other  
 - Compounds containing 
an unfused triazine ring 
(whether or not 
hydrogenated) in the 
structure:  - Compounds containing an 
unfused triazine ring 
(whether or not 
hydrogenated) in the 
structure:  
2933.61 -- Melamine  2933.61  --  Melamine   
2933.69 -- Othe r 2933.69  --  Othe r  
 - Lactams:  -   Lactams:   
2933.71 - - 6-Hexanelactam 
(epsilon-caprolactam) 2933.71  --  6-Hexanelactam 
(epsilon-caprolactam)  
  2933.72  --  Clobazam (INN) and 
methyprylon (INN) Creation of a new subheading 2933.72, 
facilitating the monitoring and control of 
narcotic drugs and psychotropic substances. 
2933.79 -- Other lactams 2933.79  --  Other lactams   JOB/RO/2/Rev.1 
 
- 38 - 
 
  HS 1996 Description HS 2002  Description  Reason for change 
2933.90 - Othe r  -  Other: Subheading 2933.90 has been 
subdivided to create a new subheading 2933.91, facilitating the monitoring and control of narcotic drugs and 
psychotropic substances. 
  2933.91  --  Alprazolam (INN), 
camazepam (INN), 
chlordiazepoxide (INN), 
clonazepam (INN), 
clorazepate, delorazepam 
(INN), diazepam (INN), 
estazolam (INN), ethyl 
loflazepate (INN), 
fludiazepam (INN), 
flunitrazepam (INN), 
flurazepam (INN), 
halazepam (INN), 
lorazepam (INN), 
lormetazepam (INN), 
mazindol (INN), 
medazepam (INN), 
midazolam (INN), 
nimetazepam (INN), 
nitrazepam (INN), 
nordazepam (INN), 
oxazepam (INN), 
pinazepam (INN), 
prazepam (INN), 
pyrovalerone (INN), 
temazepam (INN), 
tetrazepam (INN) and 
triazolam (INN); salts 
thereof  
  2933.99  --  Other   
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.  CTSH 
 
 
 
HS 2002 Description  Rule 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.  As specified for subheading  
 - Compounds containing an unfused pyrazole ring (whether or not 
hydrogenated) in the structure:  
2933.11 -- Phenazone (antipyrin) and its derivatives  CTSH  
2933.19 -- Othe r CTSH 
 - Compounds containing an unfused imidazole ring (whether or not 
hydrogenated) in the structure:  
2933.21 -- Hydantoin and its derivatives CTSH 
2933.29 -- Othe r CTSH 
 - Compounds containing an unfused pyridine ring (whether or not 
hydrogenated) in the structure:  
2933.31 -- Pyridine and its salts CTSH 
2933.32 -- Piperidine and its salts CTSH 
2933.33 -- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), 
difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), 
ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof CTSH, except from 
subheading 2933.39 
 
2933.39 -- Othe r CTSH, except from 
subheading 2933.33 
 - Compounds containing in the structure a quinoline or isoquinoline ring-
system (whether or not hydrogenated), not further fused:  
2933.41 -- Levorphanol (INN) and its salts  CTSH, except from 
subheading 2933.49 
2933.49 -- Othe r CTSH, except from 
subheading 2933.41 
 - Compounds containing a pyrimidine ring (whether or not hydrogenated) or 
piperazine ring in the structure:  
2933.52 -- Malonylurea (barbituric acid) and its salts  CTSH, except f rom 
subheadings 2933.53, 2933.54 JOB/RO/2/Rev.1 
 
- 39 - 
 
  HS 2002 Description  Rule 
2933.53 -- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), 
butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital 
(INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and 
vinylbital (INN); salts thereof CTSH, except from 
subheadings 2933.52, 
2933.54 
 
2933.54 -- Other derivatives of malonylurea (barbituric acid); salts thereof  CTSH, except from 
subheadings 2933.52, 2933.53 
2933.55 -- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol 
(INN); salts thereof CTSH, except from 
subheading 2933.59  
2933.59 -- Othe r CTSH, except from 
subheading 2933.55 
 - Compounds containing an unfused triazine ring (whether or not 
hydrogenated) in the structure:  
2933.61 -- Melamine CTSH 
2933.69 -- Othe r CTSH 
 - Lactams:  
2933.71 -- 6-Hexanelactam (epsilon-caprolactam)  CTSH 
2933.72 -- Clobazam (INN) and methyprylon (INN)  CTSH, except from 
subheading 2933.79 
2933.79 -- Other lactams CTSH, except from 
subheading 2933.72 
 - Othe r:  
2933.91 -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam 
(INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), 
ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam 
(INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol 
(INN), medazepam (INN), midazolam (INN), nimetazepam (INN), 
nitrazepam (INN), nordazepam (INN) , oxazepam (INN), pinazepam (INN), 
prazepam (INN), pyrovalerone (INN) , temazepam (INN), tetrazepam (INN) 
and triazolam (INN); salts thereof CTSH, except from 
subheading 2933.99, split 
subheadings ex2937.11(a), 
ex2937.19(a), ex2937.90(a) 
 
2933.99 -- Othe r CTSH, except from 
subheading  2933.91,  splits subheadings ex2937.11(a), 
ex2937.19(a), ex2937.90(a) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only.  CTSH 
 
It seems that new subheadings are now clearly identified as different products; therefore it 
seems reasonable that a simple rule can be applied to all different products. 
 
55. Heading 29.34 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
29.34 
   
 Nucleic acids and their 
salts; other hetero-atom(s) only.  29.34 
  Nucleic acids and their salts; other 
hetero-atom(s) only.   Subheading 2934.90 has been 
subdivided to create a new subheading 2934.91, facilitating the monitoring and 
control of narcotic drugs and 
psychotropic substances. 
2934.90 - Othe r  - Other  
  2934.91  - - Aminorex (INN), brotizolam 
(INN), clotiazepam (INN), 
cloxazolam (INN), dextromoramide 
(INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), 
phendimetrazine (INN), 
phenmetrazine (INN) and sufentanil (INN); salts thereof  
  2934.99  - - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
29.34 Nucleic acids and their salts; other hetero-atom(s) only.  CTSH 
 
  JOB/RO/2/Rev.1 
 
- 40 - 
 
   
HS 2002 Description  Rule 
29.34 Nucleic acids and their salts, whether or not chemically defined; other 
heterocyclic compounds. As specified for subheading  
2934.10 - Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure CTSH  
2934.20 - Compounds containing in the structure a benzothiazole ring-system 
(whether or not hydrogenated), not further fused CTSH 
2934.30 - Compounds containing in the structure a phenothiazine ring-system 
(whether or not hydrogenated), not further fused CTSH 
 - Othe r:  
2934.91 -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), 
dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb 
(INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), 
phenmetrazine (INN) and sufentanil (INN); salts thereof CTSH, except from subheading 
2934.99, split subheadings 
ex2937.11(b), ex2937.19(b), 
ex2937.50(c) and ex2937.90(b) 
2934.99 -- Othe r CTSH, except from subheading 
2934.91, split subheadings 
ex2937.11(b), ex2937.19(b), 
ex2937.50(c) and ex2937.90(b) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.34 Nucleic acids and their salts; other hetero-atom(s) only.  CTSH 
 
It seems that new subheadings are now clearly identified as different products; therefore it seems 
reasonable that a simple rule can be applied to all different products.  56. Heading 29.37 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
29.37 Hormones, natural or 
reproduced by synthesis; derivatives 
thereof, used primarily 
as hormones; other steroids used primarily as hormones. 29.37 Hormones, natural or 
reproduced by synthesis; derivatives 
thereof, used primarily 
as hormones; other steroids used primarily as hormones. The scope of heading No. 29.37 has been 
expanded to cover hormones, prostaglandins, thromboxanes and 
leukotrienes, natural or reproduced by 
synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.  The term hormones and the 
expression "used primarily as hormones" 
have been defined in new Note 8 to Chapter 29 
 
(b) Technical rectification2 
HS 1996 Description  Rule 
29.37 Hormones, natural or reproduced by synthesis; derivatives thereof, used 
primarily as hormones; other steroids used primarily as hormones. CTSH  
 
  
HS 2002 Description  Rule 
29.37    Hormones, prostaglandins, thromboxanes and leukotrienes, natural 
or reproduced by synthesis; derivatives and structural analogues 
thereof, including chain modified polypeptides, used primarily as 
hormones. As specified for subheading   
 - Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues: As is speci fied for split subheading   
2937.11 -- Somatotropin, its derivatives and structural analogues  As specified for split subheading   
ex2937.11 (a) -- Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS, except from subheading 
2933.91 or 2933.99 or split 
subheading ex2937.19(a) or 
ex2937.90(a) 
ex2937.11(b) - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 
2934.91 or 2934.99 or split subheading ex2937.19(b), ex2937.50(c) or ex2937.90(b) 
                                               
2 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". JOB/RO/2/Rev.1 
 
- 41 - 
 
  HS 2002 Description  Rule 
ex2937.11(c) -- Othe r CTSHS, except from split 
subheading ex2937.19(c) 
2937.12 -- Insulin and its salts CTSH  
2937.19 -- Othe r As specified for subheading   
ex2937.19(a) -- Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS except from subheading 
2933.91 or 2933.99 or split subheading ex2937.11(a) or ex2937.90(a) 
ex2937.19(b) -- Nucleic acids and their salts; other heterocyclic compounds  CTSHS except from subheading 
2934.91 or 2934.99 or split 
subheading ex2937.11(b), 
ex2937.50(c) or ex2937.90(b) 
ex2937.19(c) -- Pituitary (anterior) or similar hormones, and their derivatives  CTSHS except from split subheading ex2937.11(c) 
ex2937.19(d) -- Othe r CTSHS except from subheading 
2937.31 or 2937.40 or split 
subheading ex2937.29(c), 
ex2937.39(b), ex2937.50(d) or 
ex2937.90(c) 
 - Steroidal hormones, their derivatives and structural analogues:   
2937.21 -- Cortisone, hydrocortisone, prednisone (dehydrocortisone) and 
prednisolone (dehydrohydrocortisone) CTSH  
2937.22 --  Halogenated derivatives of corticosteroidal hormones  CTSH 
2937.23 --  Oestrogens and progestogens  CTSH  
2937.29 --  Othe r As specified for split subheading  
level 
ex2937.29(a) 
 
 --  Ketones and quinones, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or nitrosated 
derivatives CTSHS except from subheading 
2914.50 
ex2937.29(b) 
  --  Adrenal cortical hormones and their derivatives other than 
cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) or halogenated derivatives of adrenal cortical hormones CTSHS
 
ex2937.29(c) --   Othe r CTSHS except from subheading 
2937.31 or 2937.40 or split 
subheading ex2937.19(d), 
ex2937.39(b), ex2937.50(d) or 
ex2937.90(c) 
 - Catecholamine hormones, their derivatives and structural 
analogues:  
2937.31 --  Epinephrine CTSH, except from subheading 
2937.40 or split subheading 
ex2937.19(d), ex2937.29(c), 
ex2937.39(b), ex2937.50(d) or 
ex2937.90(c) 
 -Othe r  
ex2937.39(a) -- Oxygen-function amino-compounds  CTSHS, except from subheading 
2922.50 
ex2937.39(b) --   Othe r CTSHS, except from subheading 2937.31 or 2937.40 or split subheading ex2937.19(d), ex2937.29(c), ex2937.50(d) or 
ex2937.90(c) 
2937.40 - Amino-acid derivatives CTSH, except from subheading 
2937.31 or split subheading 
ex2937.19(d), ex2937.29(c), 
ex2937.39(b), ex2937.50(d) or 
ex2937.90(c) 
2937.50 - Prostaglandins, thromboxanes and leukotrienes, their derivatives 
and structural analogues As specified for split subheading  
level 
ex2937.50(a) 
 
 
 
 
 -- Carboxylic acids with alcohol function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and their 
derivatives, other than lactic acid, its salts and esters, tartaric 
acid,salts and esters of tartaric acid, citric acid, salts and esters of 
citric acid, gluconic acid, its salts and esters or phenylglycolic acid 
(mandelic acid), its salts and esters CTSHS, except from split 
subheading ex2918.19(b) 
ex2937.50(b) 
    
 -- Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives other than carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives, 
Carboxylic acids with phenol function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and their derivatives or Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives CTSHS, except from subheading 
2918.90 JOB/RO/2/Rev.1 
 
- 42 - 
 
  HS 2002 Description  Rule 
ex2937.50(c) -- Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 
2934.91 or 2934.99 or split 
subheading ex2937.11(b), 
ex2937.19(b) or ex2937.90(b) 
ex2937.50(d) -- Othe r CTSHS, except from subheading 
2937.31 or 2937.40 or split subheading ex2937.19(d), ex2937.29(c), ex2937.39(b) or ex2937.90(c) 
2937.90 - Othe r As specified for split subheadings  
ex2937.90(a) -- Heterocyclic compounds with nitrogen hetero-atom(s) only  CTSHS, except from subheading 2933.91 or 2933.99 or split subheading ex2937.11(a) or ex2937.19(a) 
ex2937.90(b) -- Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 
2934.91 or 2934.99 or split 
subheading ex2937.11(b), 
ex2937.19(b) or ex2937.50(c) 
ex2937.90(c) -- Othe r CTSHS, except from subheading 
2937.31 or 2937.40 or split 
subheading ex2937.19(d), ex2937.29(c), ex2937.39(b) or ex2937.50(d) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
29.37 Hormones, natural or reproduced by synthesis; derivatives thereof, used 
primarily as hormones; other steroids used primarily as hormones. CTSH  
 
57. Heading 29.39 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
29.39 Vegetable alkaloids, 
natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 29.39
 Vegetable alkaloids, natural 
or reproduced by synthesis, and their salts, ethers, esters and other derivatives. Creation of a new subheading 
2939.11, facilitating the monitoring and control of narcotic drugs and psychotropic substances.  At the same time, the scope of subheading 
2939.11 has been expanded to 
cover concentrates of poppy straw containing not less than 50% by weight of alkaloids. (See split heading ex13.02(c)) 
 
Creation of a new subheading 2939.91, facilitating the monitoring and control of narcotic drugs and 
psychotropic substances. 
2939.10 - Alkaloids of opium and 
their derivatives; salts 
thereof  - Alkaloids of opium and their 
derivatives; salts thereof:  
  2939.11  -- Concentrates of poppy 
straw; buprenorphine (INN), 
codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), 
hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon 
(INN) and thebaine; salts 
thereof  
  2939.19  -- Other  
 - Ephedrines and its 
salts:  -  Ephedrines and their salts:   
2939.41 - - Ephedrine and its 
salts 2939.41  -- Ephedrine and its salts   
2939.42 - - Pseudoephedrine 
(INN) and its salts 2939.42  -- Pseudoephedrine (INN) and 
its salts  JOB/RO/2/Rev.1 
 
- 43 - 
 
  HS 1996 Description HS 2002  Description  Reason for change  
  2939.43  --  Cathine (INN) and its salts  Creation of a new subheading 
2939.43, facilitating the monitoring 
and control of narcotic drugs and 
psychotropic substances. 
2939.49 -- Othe r 2939.49  --  Othe r  
2939.50 - Theophylline and 
aminophylline 
(theophylline  
ethylenediamine) and 
their derivatives; salts 
thereof  - Theophylline and 
aminophylline (theophylline-
ethylenedia-mine) and their 
derivatives; salts thereof: Subheading 2939.50 has been 
subdivided to create a new 
subheading 2939.51, facilitating the 
monitoring and control of narcotic 
drugs and psychotropic substances. 
  2939.51  --  Fenetylline (INN) and its 
salts  
  2939.59  --  Othe r  
2939.70 - Nicotine and its salts - (deleted)  Deletion of the subheading 2939.70 entails the transfer of that product to subheading 2939.99. 
2939.90 - Othe r  - Other:  
  2939.91  -- Cocaine, ecgonine, 
levometamfetamine, 
metamfetamine (INN), metamfetamine racemate; salts, esters and other 
derivatives thereof  
  2939.99  --  Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
ex13.02(c) Othe r CC 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives. CTSH  
 
 
 
HS 2002 Description  Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives. As specified for subheadings  
 - Alkaloids of opium and their derivatives; salts thereof:   
2939.11 --  Concentrates of poppy straw; buprenorphine (INN), codeine, 
dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), 
pholcodine (INN), thebacon (INN) and thebaine; salts thereof As specified for s
plit subheading  
ex.2939.11(a) - - - Concentrates of poppy straw containing not less than 50% by 
weight of alkaloids. CTSHS, except from Chapter 13, or 
change from [or to] split 
subheading ex2939.11(b) 
ex.2939.11(b) 
  - - - Buprenorphine (INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof CTSHS, except from  subheading 
2939.19  
2939.19 --  Othe r CTSH, except from split 
subheadings ex2939.11(b)  
 - Alkaloids of cinchona and their derivatives; salts thereof:   
2939.21 --  Quinine and its salts CTSH  
2939.29 --  Othe r CTSH  
2939.30 - Caffeine and its salts CTSH  
 - Ephedrines and their salts:  
2939.41 --  Ephedrine and its salts CTSH  
2939.42 --  Pseudoephedrine (INN) and its salts  CTSH  
2939.43 --  Cathine (INN) and its salts  CTSH, except from subheading  
2939.49 
2939.49 --  Othe r CTSH, except from subheading 
2939.43 
 - Theophylline and aminophylline (theophylline-ethylenedia-mine) 
and their derivatives; salts thereof:  
2939.51 --  Fenetylline (INN) and its salts  CTSH, except from subheading 2939.59 
2939.59 --  Othe r CTSH, except from  subheading 
2939.51 
 - Alkaloids of rye ergot and their derivatives; salts thereof:   
2939.61 --  Ergometrine (INN) and its salts  CTSH  
2939.62 --  Ergotamine (INN) and its salts  CTSH  
2939.63 - - Lysergic acid and its salts CTSH  
2939.69 - - Othe r CTSH  
 - Other:  JOB/RO/2/Rev.1 
 
- 44 - 
 
  HS 2002 Description  Rule 
2939.91 --  Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives thereof CTSH, except from split subheading 
ex2939.99(b) 
2939.99 --  Othe r As specified for split subheadings  
ex2939.99(a) - - - Nicotine and its salts CTSHS  
ex2939.99(b) - - - Othe r CTSHS, except from subheading 
2939.91  
 
(c) Comments by the Secretariat 
The mechanical rectification requires the creation of new split subheadings as well as the 
addition of new exceptions to maintain the scope of the rule. 
 
58. Heading 30.01 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
30.01 Glands and other organs for 
organo-therapeutic uses, 
dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-
therapeutic uses; heparin and 
its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not 
elsewhere specified or 
included. 30.01
 Glands and other organs for 
organo-therapeutic uses, 
dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-
therapeutic uses; heparin 
and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not 
elsewhere specified or 
included. Waste pharmaceuticals have 
been defined in new Note 4 (k) 
to Chapter 30.  At the same time, subheading 3006.80 for waste pharmaceuticals has been created.  Furthermore, the 
scope of subheading 3004.32 
has been expanded to be consistent with the amendments to heading 29.37(see remarks for heading 29.37). 
 
(b) Technical rectification 
HS 1996 Description  Rule 
30.01 
 Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; 
other human or animal substances prepared for therapeutic or 
prophylactic uses, not elsewhere specified or included. As specified for subheadings 
 
3001.10 - Glands and other organs, dried, whether or not powdered  CTH 
3001.20 - Extracts of glands o r other organs or of their secretions  CTSH  
3001.90 - Othe r CTSH  
 
 
 
HS 2002 Description  Rule 
30.01 
 Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or of 
their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. As specified for subheadings 
 
3001.10 - Glands and other organs, dried, whether or not powdered  CTH, except from split subheading 
3006.80(a)  
3001.20 - Extracts of glands or other organs or of their secretions  CTSH, except from split subheading 
3006.80(b)  
3001.90 - Othe r CTSH, except from split subheading 
3006.80(c)  
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
30.01 
 Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. As specified for subheadings 
 
3001.10 - Glands and other organs, dried, whether or not powdered  CTH 
3001.20 - Extracts of glands or other organs or of their secretions  CTSH  
3001.90 - Othe r CTSH  
 JOB/RO/2/Rev.1 
 
- 45 - 
 
  It is unlikely that change to heading 30.01 from waste pharmaceutical takes place. 
Therefore, the exception may not be needed in the transposed rule for heading 30.01.  
 
59. Heading 30.02 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
30.02 Human blood; animal blood 
prepared for therapeutic, 
prophylactic or diagnostic 
uses; antisera and other blood fractions and modified immunological products, whether or not obtained by 
means of biotechnological 
processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and 
similar products. 30.02
 Human blood; animal blood 
prepared for therapeutic, 
prophylactic or diagnostic 
uses; antisera and other blood fractions and modified immunological products, whether or not obtained by 
means of biotechnological 
processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar 
products. Waste pharmaceuticals have been 
defined in new Note 4 (k) to 
Chapter 30.  At the same time, 
subheading 3006.80 for waste pharmaceuticals has been created.  Furthermore, the scope of subheading 3004.32 has been 
expanded to be consistent with 
the amendments to heading 29.37(see remarks for heading 29.37). 
 
(b) Technical rectification 
HS1996 Description  Rule 
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; 
antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. CTSH 
 
  
HS2002 Description  Rule 
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or 
diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. As specified for subheading
 
3002.10 -  Antisera and other blood fractions and modified immunological products, 
whether or not obtained by means of biotechnological processes CTSH, except from split 
subheading ex3006.80(d) 
3002.20 -  Vaccines for human medicine CTSH, except from split 
subheading ex3006.80(e) 
3002.30 -  Vaccines for veterinary medicine CTSH, except from split 
subheading ex3006.80(f) 
3002.90 -  Othe r CTSH, except from split 
subheading ex3006.80(g) 
 
(c) Comments by the Secretariat 
HS2002 Description  Rule 
30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; 
antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. CTSH 
 
It is unlikely that change to heading 30.02 from waste pharmaceutical takes place. Therefore, the exception may not be needed in the transposed rule for heading 30.02.  
 
60. Heading 30.03 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
30.03 Medicaments (excluding 
goods of heading No. 30.02, 
30.05 or 30.06) consisting of 2 or more constituents which have been mixed together for therapeutic or 
prophylactic uses, not put 
up in measured doses or in forms or packings for retail sale. 30.03
 Medicaments (excluding 
goods of heading 30.02, 
30.05 or 30.06) consisting of 2 or more constituents which have been mixed together for therapeutic or 
prophylactic uses, not put up 
in measured doses or in forms or packings for retail sale. Waste pharmaceuticals have been 
defined in new Note 4 (k) to 
Chapter 30.  At the same time, subheading 3006.80 for waste pharmaceuticals has been created.  Furthermore, the scope of 
subheading 3004.32 has been 
expanded to be consistent with the amendments to heading 29.37(see remarks for heading 29.37). JOB/RO/2/Rev.1 
 
- 46 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
30.03 Medicaments (excluding goods of heading No.  30.02, 30.05 or 30.06) 
consisting of two or more constituents which have been mixed together 
for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. CTH
 
 
 
 
HS 2002 Description  Rule 
30.03 Medicaments (excluding goods of heading No.  30.02, 30.05 or 30.06) 
consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in 
forms or packings for retail sale. CTH, except from split subheading 
ex3006.80(h) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
30.03 Medicaments (excluding goods of heading No.  30.02, 30.05 or 30.06) 
consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. CTH
 
 
It is unlikely that change to heading 30.03 from waste pharmaceutical takes place. Therefore, the exception may not be needed in the transposed rule for heading 30.03.  
 
61. Heading 30.04 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
30.04 
 
 Medicaments (excluding 
goods of heading 
No. 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic 
uses, put up in measured 
doses or in forms or packings for retail sale. 30.04
 
 
 Medicaments (excluding 
goods of heading 30.02, 
30.05 or 30.06) consisting 
of mixed or unmixed products for therapeutic or prophylactic uses, put up in 
measured doses (including 
those in the form of transdermal administration systems) or in forms or packings for retail sale. Waste pharmaceuticals have been 
defined in new Note 4 (k) to 
Chapter 30.  At the same time, 
subheading 3006.80 for waste pharmaceuticals has been created.  Furthermore, the scope 
of subheading 3004.32 has been 
expanded to be consistent with the amendments to heading 29.37(see remarks for heading 29.37). 
 -Containing hormones or 
other products of heading 
No 29.37 but not containing 
antibiotics:  - Containing hormones or 
other products of heading 
29.37 but not containing 
antibiotics:  
3004.31 
 --Containing insulin 3004.31  
 -- Containing insulin   
3004.32 
 --Containing adrenal 
cortical hormones 3004.32  
 -- Containing corticosteroid 
hormones, their derivatives 
and structural analogues  
3004.39 --Othe r 3004.39  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
30.04 Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale. CTH, except by mere pressing of 
tablets or by mere encapsulation. 
 
 
 
HS 2002 Description  Rule 
30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of 
transdermal administration systems) or in forms or packings for retail sale. CTH, except from split 
subheading ex3006.80(i) or except by mere pressing of 
tablets or by mere 
encapsulation. 
 JOB/RO/2/Rev.1 
 
- 47 - 
 
  (c) Comments by the Secretariat 
HS 2002 Description  Rule 
30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic 
uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. CTH, except by mere pressing of 
tablets or by mere 
encapsulation. 
 
It is unlikely that change to heading 30.04 from waste pharmaceutical takes place. 
Therefore, the exception may not be needed in the transposed rule for heading 30.04.  
 
62. Heading 30.05 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
30.05 Wadding, gauze, bandages 
and similar articles (for example, dressings, adhesive 
plasters, poultices), 
impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, 
surgical, dental or veterinary 
purposes. 30.05
 Wadding, gauze, bandages 
and similar articles (for example, dressings, adhesive 
plasters, poultices), 
impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, 
surgical, dental or veterinary 
purposes. Waste pharmaceuticals have 
been defined in new Note 4 (k) to Chapter 30.  At the same 
time, subheading 3006.80 for 
waste pharmaceuticals has been created.    Certain kinds of waste have 
been defined in new Notes 4, 5 
and 6 of Chapter 38. 
 
(b) Technical rectification 
HS 1996 Description  Rule 
3005 
 Wadding, gauze, bandages and similar articles (for example, dressings, 
adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, 
surgical, dental or veterinary purposes. As specified for split headings
 
ex3005(a) -  Impregnated or coated with pharmaceutical substances  CTH 
ex3005(b) -  Not impregnated or coated with pharmaceutical substances  CTH, except from the headings of 
Section XI 
 
  
HS 2002 Description  Rule 
30.05 Wadding, gauze, bandages and simi lar articles (for example, dressings, 
adhesive plasters, poultices), impregnated or coated with pharmaceutical 
substances or put up in forms or packings for retail sale for medical, 
surgical, dental or veterinary purposes. As specified for split headings  
ex3005(a) - Impregnated or coated with  pharmaceutical substances  CTH, except from split 
subheadings ex3006.80(j), 
ex3006.80(k) or subheading  
ex3825.30(b) or ex3825.30(c). 
ex3005(b) -  Not impregnated or coated with pharmaceutical substances  CTH, except from subheading 
ex3006.80(j), ex3006.80(k), ex3825.30(b), ex3825.30(c) or the headings of Section XI 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
30.05 Wadding, gauze, bandages and simi lar articles (for example, dressings, 
adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. As specified for s
plit headings  
ex3005(a) -  Impregnated or coated with  pharmaceutical substances  CTH 
ex3005(b) -  Othe r CTH, except from the headings of 
Section XI 
 
It is unlikely that change to heading 30.05 from waste pharmaceutical and clinical waste 
takes place.  Therefore, the exception may not be needed in the transposed rule for heading 30.05. If ever a recycle process is undergone, Chapter primary rules such as that regarding 
"purification" would confer origin. 
 JOB/RO/2/Rev.1 
 
- 48 - 
 
  63. Heading 30.06 
(a) HS change 
HS1996 Description  HS2002  Description  Reason for change 
30.06 
 
 
  Pharmaceutical goods 
specified in Note 4 to 
this Chapter. 
  30.06 
 
 
 Pharmaceutical goods specified 
in Note 4 to this Chapter. 
 Waste pharmaceuticals have been 
defined in new Note 4 (k) to Chapter 
30.  At the same time, subheading 
3006.80 for waste pharmaceuticals has been created.    The scope of subheading 3006.60 
has been expanded to be consistent 
with the amendments to heading 29.37 (see remarks for heading 29.37). Consequently, Note 4 (h) to Chapter 30 has been amended. 
 
Creation of a new subheading 3006.70 for certain gel preparations. (See subheading ex3824.90) 
3006.60 - Chemical 
contraceptive 
preparations based on 
hormones or, on 
spermicides 3006.60 
 - Chemical contraceptive 
preparations based on 
hormones, on other products of 
heading 29.37 or on 
spermicides  
  3006.70 
 - Gel preparations designed to 
be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical 
examinations or as a coupling 
agent between the body and medical instruments  
  3006.80 - Waste pharmaceuticals   
 
(b) Technical rectification 
HS 1996 Description  Rule 
30.06 Pharmaceutical goods specifie d in Note 4 to this Chapter.  As specified for subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and sterile tissue 
adhesives for surgical wound closure; sterile laminaria and sterile 
laminaria tents; sterile absorbable surgical or dental haemostatics CTH  
3006.20 -  Blood-grouping reagents CTH  
3006.30 -  Opacifying preparations for X-ray examinations; diagnostic reagents 
designed to be administered to the patient CTH 
 
3006.40 -  Dental cements and other dental fillings; bone reconstruction cements  CTH  
3006.50 -  First-aid boxes and kits CTH, except when resulting 
only from putting up in sets  
3006.60 -  Chemical contraceptive preparations based on hormones or, on 
spermicides CTH  
3824.90 - Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting 
of mixtures of natural products), not elsewhere specified or included; 
residual products of the chemical or allied industries, not elsewhere 
specified or included CTSH 
 
 
 
HS 2002 Description  Rule 
30.06 Pharmaceutical goods specifie d in Note 4 to this Chapter.  As specified for subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and sterile 
tissue adhesives for surgical wound closure; sterile laminaria and sterile 
laminaria tents; sterile absorbable surgical or dental haemostatics CTH or change from 3006.70  
3006.20 -  Blood-grouping reagents CTH or change from 3006.70  
3006.30 - Opacifying preparations for X-ray examinations; diagnostic reagents 
designed to be administered to the patient CTH or change from 3006.70  
3006.40 -  Dental cements and other dental fillings; bone reconstruction 
cements CTH or change from 3006.70,  
3006.50 -  First-aid boxes and kits CTH or change from 3006.70,  
except when resulting only from 
putting up in sets  
3006.60 
 -  Chemical cont raceptive preparations based on hormones, or, on 
other products of heading 29.37 or on spermicides As specified for split subheading  
ex3006.60(a) 
 --- Chemical contraceptive preparations based on hormones, on other 
products of heading 29.37 CTHS, or change from 3006.70, 
except from split subheading 
ex3006.80(m) JOB/RO/2/Rev.1 
 
- 49 - 
 
  HS 2002 Description  Rule 
ex3006.60(b) --- Othe r CTH 
3006.70 - Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical operations or 
physical examinations or as a coupling agent between the body and 
medical instruments CTSH, except from subheading 
3824.90, 3825.10, 3825.20, 
3825.49, 3825.50, 3825.61, 
3825.69.3825.90, split 
subheadings ex2842.10(a), 
ex3006.80(l), ex3825.30(a), 
ex3825.41(b) (other than 
perhalogenated waste organic 
solvents) 
3006.80 - Waste pharmaceuticals: As specified for split subheading  
 -- Glands and other organs for organo-therapeutic uses, dried, whether 
or not powdered; extracts of glands or other organs or of their 
secretions for organo-therapeutic uses; heparin and its salts; other 
human or animal substances prepared for therapeutic or prophylactic 
uses, not elsewhere specified or included.  
ex3006.80(a) 
 --- Glands and other organs, dried, whether or not powdered  
 CTSHS, except from heading 
3001.10, split subheadings ex3006.80(b), ex3006.80(c) 
ex3006.80(b) 
 --- Extracts of glands or other organs or of their secretions  
 CTSHS, except from 
subheading 3001.20  
ex3006.80(c)  --- Othe
r 
 CTSHS, except from 
subheading 3001.90  
 -- Human blood; animal blood prepared for therapeutic, prophylactic or 
diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and similar products.  
ex3006.80(d)  --- Antisera and other blood fractions and modified immunological 
products, whether or not obtained by means of biotechnological processes CTSHS, except from 
subheading 3002.10  
ex3006.80(e) --- Vaccines for human medicine  CTSHS, except from 
subheading 3002.20 
ex3006.80(f)  --- Vaccines for veterinary medicine
 
 CTSHS, except from 
subheading 3002.30 
ex3006.80(g) 
 --- Othe r 
 CTSHS, except from 
subheading 3002.90 
ex3006.80(h) 
 -- Medicaments (excluding goods of heading No. 30.02, 30.05 or 
30.06) consisting of two or more constituents which have been mixed 
together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. CTSHS, except from heading 
30.03 
 
ex3006.80(i) 
 -- Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic 
uses, put up in measured doses (including those in the form of 
transdermal administration systems) or in forms or packings for retail 
sale. CTSHS, except from heading 
30.04 
 
 -- Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, poultices), impregnated or coated with 
pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.  
ex3006.80(j) 
 --- Impregnated or coated with pharmaceutical substances  CTSHS, except from split 
heading ex30.05(a), 
ex30.05(b), split subheading 
ex3006.80(k) or split 
subheading ex3825.30(b), 
ex3825.30(c) 
ex3006.80(k)  --- Not impregnated or coated with pharmaceutical substances
 
 CTSHS, except from split 
heading ex30.05(a), ex30.05(b) split subheading ex3006.80(j), split subheadings ex3825.30(b), ex3825.30(c)  or 
from the headings of Section XI 
 
 -- Pharmaceutical goods specified in Note 4 to this Chapte r  
ex3006.80(l) 
 --- Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and 
medical instruments CTSHS, except from 
subheading  3006.70, 3824.90, 3825.10, 3825.20, 3825.49, 
3825.50, 3825.61, 3825.69, 
3825.90, split subheading  ex2842.10(a), ex3825.30(a), ex3825.41(b) (other than perhalogenated waste organic 
solvents) 
ex3006.80(m) --- Othe r CTSHS, except from split 
subheading ex3006.60(a) 
 JOB/RO/2/Rev.1 
 
- 50 - 
 
  (c) Comments by the Secretariat 
Recommendation 1 
 
HS 2002 Description  Rule 
30.06 Pharmaceutical goods specifie d in Note 4 to this Chapter.  As specified  for subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and 
sterile tissue adhesives for surgical wound closure; sterile 
laminaria and sterile laminaria tents; sterile absorbable surgical 
or dental haemostatics CTH  
3006.20 -  Blood-grouping reagents CTH  
3006.30 - Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient CTH  
 
3006.40 -  Dental cements and other dental fillings; bone reconstruction 
cements CTH  
 
3006.50 -  First-aid boxes and kits CTH, except when resulting only from 
putting up in sets  
3006.60 -  Chemical contraceptive preparations based on hormones, on 
other products of heading 29.37 or on spermicides CTH  
3006.70 - Gel preparations designed to be used  in human or veterinary 
medicine as a lubricant for parts of the body for surgical 
operations or physical examinations or as a coupling agent 
between the body and medical instruments CTSH, except from subheading 
3824.90 
 
 
3006.80 - Waste pharmaceuticals: As specified for split subheading  
 -- Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or 
of their secretions for organo-therapeutic uses; heparin and its 
salts; other human or animal substances prepared for 
therapeutic or prophylactic uses, not elsewhere specified or 
included.  
ex3006.80(a) --- Glands and other organs, dried, whether or not powdered  
 CTSHS, except from heading 30.01  
ex3006.80(b) 
 --- Extracts of glands or other organs or of their secretions  
 CTSHS, except from subheading 
3001.20  
ex3006.80(c) 
 --- Othe r 
 CTSHS, except from subheading 
3001.90  
 -- Human blood; animal blood prepared for therapeutic, 
prophylactic or diagnostic uses; antisera and other blood 
fractions and modified immunological products, whether or not 
obtained by means of biotechnological processes; vaccines, 
toxins, cultures of micro-organisms (excluding yeasts) and 
similar products.  
ex3006.80(d)  --- Antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of biotechnological processes CTSHS,
 except from subheading 
3002.10 
ex3006.80(e) 
 --- Vaccines for human medicine  CTSHS, except from subheading 
3002.20 
ex3006.80(f)  --- Vaccines for veterinary medicine
 
 CTSHS, except from subheading 
3002.30 
ex3006.80(g) 
 --- Othe r 
 CTSHS, except from subheading 
3002.90 
ex3006.80(h) 
 -- Medicaments (excluding goods of heading No. 30.02, 30.05 or 
30.06) consisting of two or more constituents which have been 
mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. CTSHS, except from heading 30.03
 
ex3006.80(i) 
 -- Medicaments (excluding goods of heading 30.02, 30.05 or 
30.06) consisting of mixed or unmixed products for therapeutic 
or prophylactic uses, put up in measured doses (including those 
in the form of transdermal administration systems) or in forms or 
packings for retail sale. CTSHS, except from heading 30.04  
 
 -- Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, poultices), impregnated or coated 
with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.  
ex3006.80(j) 
 --- Impregnated or coated with pharmaceutical substances  
 CTSHS, except from split heading 
ex30.05(a) , ex30.05(b) 
ex3006.80(k)  --- Not impregnated or coated with pharmaceutical substances
 
 CTSHS, except from split heading 
ex30.05(a), ex30.05(b) or from the headings of Section XI 
 -- Pharmaceutical goods specified in Note 4 to this Chapte r  
ex3006.80(l)  --- Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments CTSHS, except from subheadings 
3006.70  
ex3006.80(m) 
 --- Othe r CTSHS, except from subheadings 
3006.10 to 3006.60 
 JOB/RO/2/Rev.1 
 
- 51 - 
 
  Exceptions in the product specific rule for those changes that are unlikely to happen may not 
be needed.  
 
Recommendation 2 
 
HS 2002 Description  Rule 
30.06 Pharmaceutical goods specifie d in Note 4 to this Chapter.  As specified for subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and sterile tissue 
adhesives for surgical wound closure; sterile laminaria and sterile 
laminaria tents; sterile absorbable surgical or dental haemostatics CTH  
3006.20 -  Blood-grouping reagents CTH  
3006.30 - Opacifying preparations for X-ray examinations; diagnostic reagents 
designed to be administered to the patient CTH  
 
3006.40 -  Dental cements and other dental fillings; bone reconstruction cements  CTH  
 
3006.50 -  First-aid boxes and kits CTH,  except when resulting  
only from putting up in sets 
3006.60 -  Chemical cont raceptive preparations based on hormones, on other 
products of heading 29.37 or on spermicides CTH  
3006.70 - Gel preparations designed to be used in human or veterinary medicine 
as a lubricant for parts of the body for surgical operations or physical 
examinations or as a coupling ag ent between the body and medical 
instruments CTSH, except from 
subheading 3824.90 
 
 
3006.80 - Waste pharmaceuticals: As specified for split  
subheading 
 -- Glands and other organs for organo-therapeutic uses, dried, whether 
or not powdered; extracts of glands or other organs or of their secretions 
for organo-therapeutic uses; heparin and its salts; other human or 
animal substances prepared for therapeutic or prophylactic uses, not 
elsewhere specified or included.  
ex3006.80(a) --- Glands and other organs, dried, whether or not powdered  CTSHS 
ex3006.80(b) --- Extracts of glands or other organs or of their secretions  CTSHS  
ex3006.80(c) --- Othe r CTSHS  
 -- Human blood; animal blood prepared for therapeutic, prophylactic or 
diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultures of micro-organisms 
(excluding yeasts) and similar products.  
ex3006.80(d) 
 --- Antisera and other blood fractions and modified immunological 
products, whether or not obtained by means of biotechnological processes CTSHS 
 
ex3006.80(e) --- Vaccines for human medicine  CTSHS 
ex3006.80(f) --- Vaccines for veterinary medicine  CTSHS 
ex3006.80(g) --- Othe r CTSHS 
ex3006.80(h) -- Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) 
consisting of two or more constituents which have been mixed together 
for therapeutic or prophylactic uses, not put up in measured doses or in 
forms or packings for retail sale. CTSHS 
ex3006.80(i) 
 -- Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic 
uses, put up in measured doses (including those in the form of 
transdermal administration systems) or in forms or packings for retail 
sale. CTSHS 
 
 -- Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, poultices), impregnated or coated with 
pharmaceutical substances or put up in forms or packings for retail sale 
for medical, surgical, dental or veterinary purposes.  
ex3006.80(j) --- Impregnated or coated with  pharmaceutical substances  CTSHS 
ex3006.80(k) --- Not impregnated or coated with pharmaceutical substances  CTSHS or from the headings of Section XI 
 -- Pharmaceutical goods specified in Note 4 to this Chapte r  
ex3006.80(l)  --- Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments CTSHS 
ex3006.80(m) --- Othe r CTSHS 
 
The exceptions in the product specific rule for those changes that are unlikely to happen 
may not be needed and therefore have been deleted from recommendation 2 as in recommendation 1.  Residual exceptions ar e required unless a Chapter Note is added 
specifying that for the purposes of heading 30.06, a change of a product to its own waste 
pharmaceutical as defined in the Harmonized System Chapter Note 4(k) or a change of a product to its own clinical waste as defined in HS Note 6(a) to Chapter 38 is not origin 
conferring.  
 JOB/RO/2/Rev.1 
 
- 52 - 
 
   Another option to consider is to apply a single origin criterion for all waste pharmaceuticals. 
For instance, to apply the same rule that most of the chapters of the Consolidated Text of 
Non-Preferential Rules of Origin apply to waste and scrap: "The country of origin of this 
heading shall be the country in which waste of  this heading is derived or collected from 
manufacturing or processing operations or from consumption ." 
 
64. Heading 34.01 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
34.01 Soap; organic surface-
active products and 
preparations for use as 
soap, in the form of bars, cakes, moulded pieces or shapes, whether or not 
containing soap; paper, 
wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. 34.01 
 
 Soap; organic surface-active products 
and preparations for use as soap, in the 
form of bars, cakes, moulded pieces or 
shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the 
form of liquid or cream and put up for 
retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. Creation of a new 
subheading 3401.30 for 
organic surface-active 
products and preparations for washing the skin in the form of liquid or 
cream and put up for 
retail sale, whether or not containing soap.  (See heading 34.02) 
  3401.30  - Organic surface-active products and 
preparations for washing the skin, in the 
form of liquid or cream and put up for 
retail sale, whether or not containing 
soap  
 
(b) Technical rectification 
HS 1996 Description  Rule 
34.01 Soap; organic surface-active products and preparations for use as soap, 
in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. As specified for split headings
 
ex34.01(a) - Paper, wadding, felt and non-wovens, impregnated, coated or covered 
with soap or detergent  CTHS  
ex34.01(b) - Othe r CTH 
 
 
 
HS 2002 Description  Rule 
34.01 Soap; organic surface-active products and preparations for use as soap, 
in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail 
sale, whether or not containing soap; paper, wadding, felt and 
nonwovens, impregnated, coated or covered with soap or detergent. As specified for split headings
 
ex34.01(a) - Paper, wadding, felt and non-wovens, impregnated, coated or covered 
with soap or detergent  CTHS  
ex34.01(b) 
 
 - Organic surface-active products and preparations for washing the skin, 
in the form of liquid or cream and put up for retail sale, whether or not 
containing soap CTHS, except from heading 3402.  
 
ex3401(c) - Othe r CTHS, except from split heading  
ex34.01(a) 
 
(c) Comments by the Secretariat 
Organic surface-active products and preparations for washing the skin, in form of liquid, 
were classified (HS1996) in subheading 3402.20 - preparations put up for retail sale. The 
rule applicable to this subheading was "CTH ".  In HS1996: 1) change to split heading 
ex34.01(a) and (b) from organic surface-active products and preparations for washing the 
skin, in form of liquid, was origin conferring and 2) change to organic surface-active 
products and preparation for washing the skin, in  form of liquid, from other subheadings of 
heading 34.02 was not origin conferring.  Therefore it seems necessary to create an 
additional split in the transposed rule for organic surface-active products and preparations 
for washing the skin, in form of liquid.  This new split needs to have CTHS rule to ensure that change to organic surface active products  from ex3401(a) and (b) is origin conferring.  
In addition, an exception needs to be included in order to make not origin conferring the 
change to organic surface-active products from  subheadings of heading 34.02.  In the case JOB/RO/2/Rev.1 
 
- 53 - 
 
  of the rule for ex34.01(b) (split heading c in HS2002 rule) "CTHS, except from ex34.01(a)" 
ensures that a change from organic surface-active products be origin conferring. 
 
65. Heading 34.02 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
34.02 Organic surface-active agents 
(other than soap); surface-active 
preparations, washing 
preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other 
than those of heading No. 34.01. 34.02
 Organic surface-active agents 
(other than soap); surface-
active preparations, washing 
preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other 
than those of heading 34.01. Creation of a new 
subheading 3401.30 for 
organic surface-active 
products and preparations for washing the skin in the form of liquid or cream and put up for retail sale, 
whether or not containing 
soap. 
 
(b) Technical rectification 
HS1996 Description  Rule 
34.02 Organic surface-active agents (other than soap); surface-active 
preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, 
other than those of heading No. 34.01. As specified for subheadings
 
 - Organic surface-active agents, whether or not put up for retail sale:   
3402.11 --   Anionic CTSH  
3402.12 --   Cationic CTSH  
3402.13 --   Non-ionic CTSH  
3402.19 --   Othe r CTSH  
3402.20 - Preparations put  up for retail sale CTH  
3402.90 - Othe r CTH 
 
 
 
HS2002 Description  Rule 
34.02 Organic surface-active agents (other than soap); surface-active 
preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, 
other than those of heading 34.01. As specified for subheadings
 
 - Organic surface-active agents, whether or not put up for retail sale:   
3402.11 --   Anionic CTSH  
3402.12 --   Cationic CTSH  
3402.13 --   Non-ionic CTSH  
3402.19 --   Othe r CTSH  
3402.20 - Preparations put up for retail sale CTH, except from split heading 
ex34.01(b) 
3402.90 - Othe r CTH 
 
(c) Comments by the Secretariat 
An exception is needed to ensure that a change to a preparation put up for retail sale of 
subheading 3402.20 from organic surface-active products and preparations for washing the 
skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap, now classified in heading ex34.01 is not origin conferring. 
 
66. Heading 37.02 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
37.02 
 
   Photographic film in rolls, 
sensitised, unexposed, of any 
material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. 37.02
 
 
    Photographic film in rolls, 
sensitised, unexposed, of any 
material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. Deletion of subheading 
3702.92 and expansion of 
the scope of subheading 3702.91 entails the transfer of those products to subheading 3702.91. 
 - Other:  - Other:   
3702.91 -- Of a width not exceeding 
16mm and of a length not exceeding 14m 3702.91
 -- Of a width not exceeding 
16mm   JOB/RO/2/Rev.1 
 
- 54 - 
 
  HS 1996 Description HS 2002  Description  Reason for change  
3702.92 -- Of a width not exceeding 
16mm and of a length exceeding 
14m - (deleted)   
3702.93 -- Of a width exceeding 16mm 
but not exceeding 35mm and of 
a length not exceeding 30 m 3702.93  -- Of a width exceeding 
16mm but not exceeding 
35mm and of a length not exceeding 30m  
3702.94 -- Of a width exceeding 16mm 
but not exceeding 35mm and of 
a length exceeding 30m 3702.94  -- Of a width exceeding 
16mm but not exceeding 
35mm and of a length 
exceeding 30m  
3702.95 -- Of a width exceeding 35mm 3702.95  -- Of a width exceeding 
35mm  
 
(b) Technical rectification 
HS1996 Description  Rule 
37.02 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. CTH except from heading 
37.01 
 
  
HS2002 Description  Rule 
37.02 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. CTH except from heading 
37.01 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading level. Therefore, no modification is needed; the 
rule can be transposed directly. 
 
67. Heading 38.17 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
38.17 
 Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than those of heading No. 27.07 or 29.02. 38.17
 
 Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than those of heading 27.07 or 
29.02. Simplification of 
heading 38.17 because of the low volume of 
trade. 
  3817.00  Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than 
those of heading 27.07 or 
29.02.  
3817.10 - Mixed alkylbenzenes -  (deleted)   
3817.20 -Mixed alkylnaphthalenes - (deleted)   
 
(b) Technical rectification 
HS1996 Description  Rule 
38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of 
heading No. 27.07 or 29.02. CTH 
 
 
 
HS2002 Description  Rule 
38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of 
heading No. 27.07 or 29.02. CTH 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading level. Therefore, no modification is needed; the 
rule can be transposed directly. JOB/RO/2/Rev.1 
 
- 55 - 
 
   
68. Heading 38.22 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
38.22 
 Diagnostic or laboratory 
reagents on a backing and prepared diagnostic or laboratory reagents 
whether or not on a 
backing, other than those of heading No. 30.02 or 30.06. 38.22 Diagnostic or laboratory 
reagents on a backing, prepared diagnostic or laboratory reagents whether 
or not on a backing, other 
than those of heading 30.02 or 30.06; certified reference materials. The scope of heading 38.22 has been 
expanded to cover "certified reference materials".  These materials have been defined in new Note 2 to Chapter 38.  
With the exception of the products of 
Chapter 28 or 29, for the classification of these materials, heading 38.22 shall take precedence over any other headings in the Nomenclature. 
 
(b) Technical rectification 
HS1996 Description  Rule 
38.22 Diagnostic or laboratory reagents on a backing and prepared diagnostic or 
laboratory reagents whether or not on a backing, other than those of heading No. 30.02 or 30.06. CTH
 
 
 
 
HS2002 Description  Rule 
38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or 
laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. CTH, or change from or to 
certified reference materials  
 
(c) Comments by the Secretariat 
Recommendation3 
 
HS 2002 Description  Rule 
38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or 
laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. As specified for split heading
 
ex38.22(a) 
ex3822(b) - Certified reference materials 
- Other CTHS 
CTH 
 
69. Heading 38.24 and 38.25 (new heading) 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
38.24 
 Prepared binders for foundry 
moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural 
products), not elsewhere specified 
or included; residual products of the chemical or allied industries, not elsewhere specified or included. 38.24
 
 
 Prepared binders for foundry 
moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of 
mixtures of natural products), 
not elsewhere specified or included. Certain kinds of waste 
have been defined in new Notes 4, 5 and 6 to Chapter 38.  At the same time, a new heading 
38.25 and subheadings 
3825.10 to 3825.90 have been created. 
3824.90 - Othe r 3824.90  - Other  
  38.25  
   
 Residual products of the 
chemical or allied industries, not elsewhere specified or included; municipal waste; 
sewage sludge; other wastes 
specified in Note 6 to this Chapter.  
  3825.10  - Municipal waste   
  3825.20  - Sewage sludge   
  3825.30  - Clinical waste   
   - Waste organic solvents:   
  3825.41  -- Halogenated   
                                               
3 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". JOB/RO/2/Rev.1 
 
- 56 - 
 
  HS1996 Description HS2002  Description  Reason for change  
  3825.49  -- Other  
  3825.50  - Wastes of metal pickling 
liquors, hydraulic fluids, brake 
fluids and anti-freeze fluids  
   -Other wastes from chemical or 
allied industries:  
  3825.61  -- Mainly containing organic 
constituents  
  3825.69  -- Other  
  3825.90  - Other  
 
(b) Technical rectification4 
HS 1996 Description  Rule 
38.24 Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not 
elsewhere specified or included. CTSH
 
 
  
HS2002 Description  Rule 
3824 Prepared binders for foundry moul ds or cores; chemical products 
and preparations of the chemical or allied industries (including 
those consisting of mixtures of natural products), not elsewhere specified or included. CTSH
 
3824.71 --  Containing acyclic hydrocarbons perhalogenated only with 
fluorine and chlorine CTSH, except from split subheading 
ex3825.41(a) (perhalogenated waste 
organic solvents) 
3824.79 --  Othe r CTSH, except from split subheading 
ex3825.41(a) (perhalogenated waste organic solvents) 
3824.90 - Othe r CTSH, except from subheading 
3006.70, 3825.10, 3825.20, 3825.49, 
3825.50, 3825.61, 3825.69 or 
3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
3825.30(a) or ex3825.41(b) (other 
than perhalogenated waste organic 
solvents) 
38.25 Residual products of the chemical or allied industries, not 
elsewhere specified or included; municipal waste; sewage sludge; 
other wastes specified in Note 6 to this Chapter. As specified for subheading leve l 
3825.10 - Municipal waste CTSH, except from subheading 
3006.70, 3824.90, 3825.20, 3825.49, 
3825.50, 3825.61, 3825.69 or 
3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
3825.30(a) or ex3825.41(b) (other 
than perhalogenated waste organic 
solvents) 
3825.20 - Sewage sludge CTSH, except from subheading 
3006.70, 3824.90, 3825.10, 3825.49, 3825.50, 3825.61, 3825.69 or 3825.90 or split subheading ex2842.10(a), ex3006.80(l), 
3825.30(a) or ex3825.41(b) (other 
than perhalogenated waste organic solvents) 
3825.30 - Clinical waste As specified for split subheading leve l 
ex3825.30(a) 
 
  -- Residual products of the chemical
 or allied industries, not  
elsewhere specified or included  (content of subheading 3824.90 
(HS96)) CTSHS, except from subheading 
3006.70, 3824.90, 3825.10, 3825.20, 
3825.49, 3825.50, 3825.61, 3825.69 or 3825.90 or split subheading ex2842.10(a), ex3006.80(l) or 
ex3825.41(b) (other than 
perhalogenated waste organic solvents) 
                                               
4 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". 
 JOB/RO/2/Rev.1 
 
- 57 - 
 
  HS2002 Description  Rule 
ex3825.30(b) 
 Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, poultices), impregnated or coated 
with pharmaceutical substances or put up in forms (content of 
split heading ex30.05(a) (HS96)) CTSHS except from heading 30.05 or 
split subheading ex3006.80(j), 
ex3006.80(k) or ex3825.30(c) 
ex3825.30(c) 
 -- Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, poultices)not impregnated nor coated, put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes (content of split heading ex30.05(b) (HS96)) CTSHS except from the headings of 
Section XI or heading 30.05 or split subheading ex3006.80(j), ex3006.80(k) or ex3825.30(b) 
ex3825.30(d) -- Surgical gloves  (content of subheading 4015.11 (HS96))  CTSHS except from heading 40.15  
ex3825.30(e) 
 -- Syringes, with or without needles  (content of subheading 
9018.31 (HS96)) CTSHS , except from  9018.31 
ex3825.30(f) 
 -- Tubular metal needles and needles for sutures  (content of 
subheading 9018.32 (HS96)) CTSHS, except from 9018.32 
ex3825.30(g) -- Other needles, catheters, cannulae and the like  (content of 
subheading 9018.39 (HS96)) CTSHS, except  from 9018.39 
 - Waste organic solvents:  
3825.41 --  Halogenated As specified for split subheading leve l 
ex3825.41(a) --  Perhalogenated waste organic solvents  CTSHS, except from subheading 
3824.71 or 3824.79 
ex3825.41(b) --  Other CTSHS, except from subheading 
3006.70, 3824.90, 3825.10, 3825.20,  3825.49, 3825.50, 3825.61, 3825.69 
or 3825.90 or split subheading 
ex2842.10(a), ex3006.80(l) , ex3825.30(a) 
3825.49 --  Othe r CTSH, except from subheading 
3006.70, 3824.90, 3825.10, 3825.20, 
3825.50, 3825.61, 3825.69 or 
3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
ex3825.30(a) or ex3825.41(b) (other 
than perhalogenated waste organic 
solvents) 
3825.50 - Wastes of metal pickling liquors, hydraulic fluids, brake fluids 
and anti-freeze fluids CTSH, except from subheading 
3006.70, 3824.90, 3825.10, 3825.20, 3825.49, 3825.61, 3825.69 or 3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
ex3825.30(a) or ex3825.41(b) (other than perhalogenated waste organic solvents) 
 - Other wastes from chemical or allied industries:   
3825.61 --  Mainly containing organic constituents  CTSH, except from subheading 3006.70, 3824.90, 3825.10, 3825.20,  3825.49, 3825.50, 3825.69 or 3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
ex3825.30(a) or ex3825.41(b) (other than perhalogenated waste organic solvents) 
3825.69 --  Othe r CTSH, except from subheading 
3006.70, 3824.90, 3825.10, 3825.20, 
3825.49, 3825.50, 3825.61 or 
3825.90 or split subheading 
ex2842.10(a), ex3006.80(l), 
ex3825.30(a) or ex3825.41(b) (other 
than perhalogenated waste organic 
solvents) 
3825.90  - Othe
r 
 CTSH, except from subheading 
3006.70, 3824.90, 3825.10, 3825.20, 
3825.49, 3825.50, 3825.61 or 
3825.69 or split subheading ex2842.10(a), ex3006.80(l), ex3825.30(a) or ex3825.41(b) (other than perhalogenated waste organic 
solvents) 
 JOB/RO/2/Rev.1 
 
- 58 - 
 
  (c) Comments by the Secretariat5 
HS2002 Description  Rule 
38.24 Prepared binders for foundry moulds or cores; chemical 
products and preparations of the chemical or allied industries 
(including those consisting of mixtures of natural products), not elsewhere specified or included. CTSH
 
38.25 Residual products of the chemical or allied industries, not 
elsewhere specified or included; municipal waste; sewage 
sludge; other wastes specified in Note 6 to this Chapter. Option A:  CTH 
Option B:  The country of origin of this heading 
shall be the country in which waste of this 
heading is derived or collected from 
manufacturing or processing operations or 
from consumption. 
 
70. Heading 39.20 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
39.20 
 
 Other plates, sheets, film, foil 
and strip, of plastics, non-
cellular and not reinforced, 
laminated, supported or similarly combined with other materials. 39.20
 
 Other plates, sheets, film, foil 
and strip, of plastics, non-
cellular and not reinforced, 
laminated, supported or similarly combined with other materials. Creation of new subheadings 
3920.43 and 3920.49 to 
identify products of present 
subheadings 3920.41 and 3920.42 on the basis of their plasticiser content. 
 - Of polymers of vinyl chloride:  - Of polymers of vinyl 
chloride:  
3920.41 --  Rigid - (deleted)   
3920.42 --  Flexible - (deleted)   
  3920.43  
 -- Containing by weight not 
less than 6% of plasticisers  
  3920.49  -- Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not 
reinforced, laminated, supported or similarly combined with other materials. CTH, or change within this heading 
following the vacuum disposition of metal on the surface of plastics. 
 
  
HS2002 Description  Rule 
39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not 
reinforced, laminated, supported or similarly combined with other 
materials. CTH, or change within this heading 
following the vacuum disposition of 
metal on the surface of plastics. 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 71. Heading 39.22 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
39.22 
  Baths, showe
r-baths, wash-
basins, bidets, lavatory pans, seats and covers, flushing 
cisterns and similar sanitary 
ware, of plastics. 39.22
 
 Baths, showe r-baths, sinks, wash-
basins, bidets, lavatory pans, seats and covers, flushing cisterns 
and similar sanitary ware, of 
plastics. The scope of 
subheading 3922.10 has been expanded to 
cover sinks. 
3922.10 
 - Baths, showe r-baths and 
wash-basins 3922.10  
 - Baths, showe r-baths, sinks and 
wash-basins  
                                               
5 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". 
 JOB/RO/2/Rev.1 
 
- 59 - 
 
  HS 1996 Description HS 2002  Description  Reason for change  
3922.20 - Lavatory seats and covers 3922.20  - Lavatory seats and covers   
3922.90 - Othe r 3922.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
39.22 Baths, showe r-baths, wash-basins, bidets, lavatory pans, seats and 
covers, flushing cisterns and similar sanitary ware, of plastics. CTH 
 
 
 
HS 2002 Description  Rule 
39.22 Baths, showe r-baths, sinks, wash-basins, bidets, lavatory pans, seats 
and covers, flushing cisterns and similar sanitary ware, of plastics. CTH 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading level. Therefore, no modification is needed; the 
rule can be transposed directly. 
 
72. Heading 40.09 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
40.09 
 Tubes, pipes and hoses, of 
vulcanised rubber other than hard rubber, with or without their fittings (for example, 
joints, elbows, flanges). 
 40.09
 
 Tubes, pipes and hoses, of 
vulcanised rubber other than hard rubber, with or without their fittings (for example, 
joints, elbows, flanges). 
 Creation of new subheadings 
4009.11 to 4009.42 in heading 40.09 for vulcanised rubber tubes, pipes and hoses with 
fittings in order to provide the 
same statistical detail already afforded to such products without fittings.  This results in the deletion of subheading 
4009.50 and transfer of that 
product to new subheadings 4009.12, 4009.22, 4009.32 and 4009.42   
4009.10 
 -Not reinforced or otherwise 
combined with other 
materials, without fittings  - Not reinforced or otherwise 
combined with other 
materials:  
  4009.11  -- Without fittings   
  4009.12  -- With fittings   
4009.20 
 -Reinforced or otherwise 
combined only with metal, 
without fittings  -  Reinforced or otherwise 
combined only with metal:  
  4009.21  -- Without fittings   
  4009.22  -- With fittings   
4009.30 
 -Reinforced or otherwise 
combined only with textile 
materials, without fittings  - Reinforced or otherwise 
combined only with textile 
materials:  
  4009.31  -- Without fittings   
  4009.32  -- With fittings   
4009.40 
 -Reinforced or otherwise 
combined with other materials, without fittings  -
 Reinforced or othe rwise 
combined with other materials:  
  4009.41  -- Without fittings   
  4009.42  -- With fittings   
4009.50 -With fittings - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
40.09 Tubes, pipes and hoses, of vulcanised rubber other than ha rd rubber, with 
or without their fittings (for example, joints, elbows, flanges). CTH 
 
 
 JOB/RO/2/Rev.1 
 
- 60 - 
 
  HS 2002 Description  Rule 
40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with 
or without their fittings (for example, joints, elbows, flanges). CTH 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
73. Heading 40.10  
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
40.10 
 
 Conveyor or transmission belts 
or belting, of vulcanised 
rubber. 40.10  
 Conveyor or transmission belts 
or belting, of vulcanised rubber. Creation of new 
subheadings 4010.31 and 
4010.33 for V-ribbed belts 
to identify them separately. 
 -Transmission belts or belting: - (deleted)   
4010.21 --Endless transmission belts of 
trapezoidal cross-section (V-belts), whether or not grooved, of a circumference exceeding 60cm but not exceeding 
180cm -
 (deleted)   
4010.22 --Endless transmission belts of 
trapezoidal cross-section (V-
belts), whether or not grooved, 
of a circumference exceeding 
180cm but not exceeding 
240cm - (deleted)   
4010.23 
 --Endless synchronous belts, of 
a circumference exceeding 60cm but not exceeding 
150cm -
 (deleted)   
4010.24 --Endless synchronous belts, of 
a circumference exceeding 
150cm but not exceeding 
198cm - (deleted)   
4010.29 --Othe r -  (deleted)   
   - Transmission belts or belting:   
  4010.31  
 -- Endless transmission belts of 
trapezoidal cross-section (V-
belts), V-ribbed, of an outside 
circumference exceeding 60cm but not exceeding 180cm  
  4010.32  
 -- Endless transmission belts of 
trapezoidal cross-section (V-
belts), other than V-ribbed, of 
an outside circumference 
exceeding 60cm but not 
exceeding 180cm  
  4010.33  -- Endless transmission belts of 
trapezoidal cross-section (V-
belts), V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240cm  
  4010.34  -- Endless transmission belts of 
trapezoidal cross-section (V-
belts), other than V-ribbed, of 
an outside circumference 
exceeding 180cm but not 
exceeding 240cm  
  4010.35  -- Endless synchronous belts, of 
an outside circumference exceeding 60cm but not exceeding 150cm  
  4010.36  
 -- Endless synchronous belts, of 
an outside circumference 
exceeding 150cm but not 
exceeding 198cm  
  4010.39  -- Other  
 JOB/RO/2/Rev.1 
 
- 61 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
40.10 Conveyor or transmission belts or belting, of vulcanised rubber.  CTH 
 
  
HS 2002 Description  Rule 
40.10 Conveyor or transmission belts or belting, of vulcanised rubber.  CTH 
 (c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
74. Heading 40.11 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
40.11 
 New pneumatic tyres, of 
rubber.  40.11
 
 New pneumatic tyres, of rubber.  
 
 Creation of new 
subheadings 4011.61 to 4011.99 for tyres of a kind used on agricultural or forestry vehicles and 
machines and construction 
or industrial handling vehicles and machines. 
   - Other, having a "herring-bone" or 
similar tread:  
  4011.61  -- Of a kind used on agricultural or 
forestry vehicles and machines  
  4011.62  -- Of a kind used on construction or 
industrial handling vehicles and 
machines and having a rim size not 
exceeding 61cm  
  4011.63  -- Of a kind used on construction or 
industrial handling vehicles and machines and having a rim size 
exceeding 61cm  
  4011.69  -- Other  
 -Other:  -  Other:  
4011.91 --Having a "herring-
bone" or similar tread - (deleted)   
  4011.92  -- Of a kind used on agricultural or 
forestry vehicles and machines  
  4011.93  -- Of a kind used on construction or 
industrial handling vehicles and 
machines and having a rim size not 
exceeding 61cm  
  4011.94  -- Of a kind used on construction or 
industrial handling vehicles and machines and having a rim size 
exceeding 61cm  
4011.99 --Othe r 4011.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
40.11 New pneumatic tyres, of rubber. CTH 
 
 
 
HS 2002 Description  Rule 
40.11 New pneumatic tyres, of rubber. CTH 
 JOB/RO/2/Rev.1 
 
- 62 - 
 
  (c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
75. Heading 40.12 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
40.12 
  Retreaded or used 
pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre 
flaps, of rubber. 40.12
 
 
 Retreaded or used pneumatic 
tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.  
 Subheading 4012.10 has been 
subdivided to create new subheadings 4012.11, 4012.12 and 4012.13 for retreaded tyres of a kind used on motor cars, 
buses or lorries, or aircraft. 
4012.10 - Retreaded tyres  - Retreaded tyres:   
  4012.11  
 -- Of a kind used on motor 
cars (including station wagons and racing cars)  
  4012.12  
 -- Of a kind used on buses or 
lorries  
  4012.13  -- Of a kind used on aircraft   
  4012.19  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion 
tyres, interchangeable tyre treads and tyre flaps, of rubber. As specified for subheadings  
4012.10 - Retreaded tyres CTSH  
4012.20 -  Used pneumatic tyres The origin shall be the country where the 
goods of this subheading were last 
collected and packed for shipment  
4012.90 -  Othe r CTH 
 
 
 
HS 2002 Description  Rule 
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion 
tyres, tyre treads and tyre flaps, of rubber. As specified for subheadings  
 - Retreaded tyres As specified for subheading leve l  
4012.11 --  Of a kind used on motor cars (including station wagons and 
racing cars) CTSH, except from subheading 4012.12, 
4012.13 or 4012.19 
4012.12 --  Of a kind used on buses or lorries  CTSH, except from subheading 4012.11, 
4012.13 or 4012.19 
4012.13 --  Of a kind used on aircraft CTSH, except from subheading 4012.11, 
4012.12 or 4012.19 
4012.19 --  Othe r CTSH, except from subheading 4012.11, 
4012.12 or 4012.13 
4012.20 -  Used pneumatic tyres The origin shall be the country where the 
goods of this subheading were last collected and packed for shipment  
4012.90 -  Othe r CTH 
 
(c) Comments by the Secretariat6 
HS 2002 Description  Rule 
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion 
tyres, tyre treads and tyre flaps, of rubber. As specified for subheadings  
 -  Retreaded tyres As specified for subheading leve l 
4012.11 --  Of a kind used on motor cars (including station wagons and 
racing cars) CTSH 
4012.12 --  Of a kind used on buses or lorries  CTSH  
4012.13 --  Of a kind used on aircraft CTSH  
4012.19 --  Othe r CTSH  
                                               
6 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". 
 JOB/RO/2/Rev.1 
 
- 63 - 
 
  HS 2002 Description  Rule 
4012.20 -  Used pneumatic tyres The origin shall be the country where the 
goods of this subheading were last collected and packed for shipment  
4012.90 -  Othe r CTH 
 
It is recommended, in addition, the followi ng Chapter Note be added for subheadings 
4012.11 to 4212.19: "A change of classification which results from the change of use of the 
good shall not be considered as the change required by the rule set forth in the matrix." 
 76. Heading 40.15 
(a) HS change 
HS 1996 Description HS2002  Description  Reason for change  
40.15 Articles of apparel and clothing 
accessories (including gloves), for all purposes, of vulcanised 
rubber other than hard rubber. 40.15
 Articles of apparel and clothing 
accessories (including gloves, mittens and mitts), for all purposes, of 
vulcanised rubber other than hard 
rubber. Certain kinds of waste 
have been defined in new Notes 4, 5 and 6 
of Chapter 38.  
 
(b) Technical rectification 
HS 1996 Description  Rule 
40.15 Articles of apparel and clothing accessories (including gloves), for all purposes, 
of vulcanised rubber other than hard rubber. CTH 
 
 
 
HS 2002 Description  Rule 
40.15 Articles of apparel and clothing accessories (including gloves), for all purposes, 
of vulcanised rubber other than hard rubber. CTH, except from split 
subheading ex3825.30(d) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
40.15 Articles of apparel and clothing accessories  (including gloves), for all purposes, 
of vulcanised rubber other than hard rubber. CTH 
 
In HS2002, surgical gloves (waste only) are classified as part of the clinical waste of subheading 3825.30.  It is unlikely that a change  to surgical gloves from waste of surgical 
gloves takes place.  Therefore, the exception may not be necessary.  
 
77. Heading 41.01 
(a) HS change 
HS 1996 Description HS2002  Description  Reason for change 
41.01 
 
 Raw hides and skins of 
bovine or equine animals 
(fresh, or salted, dried, 
limed, pickled or otherwide preserved, but not tanned, parchment-dressed or 
further prepared), whether 
or not dehaired or split. 41.01
 Raw hides and skins of 
bovine (including buffalo) or 
equine animals (fresh, or 
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-
dressed or further 
prepared), whether or not dehaired or split.  The present weight criterion has 
been amended to increase the 
maximum weight (from 14 kg to 16 
kg) of whole hides and skins, fresh, wet-salted or otherwise than simply dried or dry-salted in subheadings 
4101.20 and 4101.50. 
 At the same time, new Note 2 to Chapter 41 has been created, resulting in transfers of hides and 
skins which have undergone certain 
tanning processes, from headings 41.04 to 41.07 to headings 41.01 to 41.03. 
4101.10 
 -Whole hides and skins of 
bovine animals, of a weight 
per skin not exceeding 8 kg 
when simply dried, 10 kg 
when dry-salted, or 14 kg 
when fresh, wet-salted or 
otherwise - (deleted)   JOB/RO/2/Rev.1 
 
- 64 - 
 
  HS 1996 Description HS2002  Description  Reason for change 
 -Other hides and skins of 
bovine animals, fresh or wet-salted: 4101.20
 
 - Whole hides and skins, of 
a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-
salted, or 16 kg when fresh, 
wet-salted or otherwise preserved  
4101.21 --Whole - (deleted)   
4101.22 --Butts and bends - (deleted)   
4101.29 --Othe r - (deleted)   
4101.30 -Other hides and skins of 
bovine animals, otherwise preserved - (deleted)
  
4101.40 -Hides and skins of equine 
animals - (deleted)   
  4101.50  
 - Whole hides and skins, of 
a weight exceeding 16 kg  
  4101.90  - Other, including butts, 
bends and bellies  
 
(b) Technical rectification 
HS 1996 Description  Rule 
41.01 Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. CTH 
 
 
 
HS 2002 Description  Rule 
41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or 
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. CTH 
 
(c) Comments by the Secretariat 
The transfer of bovine or equine animal's hides and skins which have undergone reversible 
tanning processes, from HS1996 heading 41.04 to HS2002 subheadings 4101.20, 4101.50 
and 4101.90 do not alter the scope of the RoO.   Therefore, no technical rectification is 
needed.  
 
78. Heading 41.02 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
41.02 
 Raw skins of sheep or lambs 
(fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or 
split, other than those excluded 
by Note 1 (c) to this Chapter. 41.02
 
 Raw skins of sheep or lambs 
(fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or 
split, other than those excluded 
by Note 1 (c) to this Chapter. New Note 2 to Chapter 41 
has been created, 
resulting in transfers of hides and skins which have undergone certain tanning processes, from 
headings 41.04 to 41.07 to 
headings 41.01 to 41.03. 
4102.10 -With wool on  4102.10  -With wool on   
 -Without wool on:  -Without wool on:   
4102.21 --Pickled 4102.21  --Pickled   
4102.29 -- Othe r 4102.29  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter. CTH 
 
  JOB/RO/2/Rev.1 
 
- 65 - 
 
  HS 2002 Description  Rule 
41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this CTH 
 
(c) Comments by the Secretariat 
The transfer of sheep or lamb hides and skins which have undergone reversible tanning 
processes, from HS1996 heading 41.05 to HS2002 subheadings 4102.21 and 4102.29 do not alter the scope of the RoO.  Therefore, no technical rectification is needed.  
 
79. Heading 41.03 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
41.03 
 Other raw hides and skins 
(fresh, or salted, dried, 
limed, pickled or otherwise preserved, but not tanned, parchment-dressed or 
further prepared), whether 
or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. 41.03
 Other raw hides and skins 
(fresh, or salted, dried, 
limed, pickled or otherwise preserved, but not tanned, parchment-
dressed or further 
prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this 
Chapter. Creation of a new subheading 4103.30 
for raw hides and skins of swine. 
 At the same time, new Note 2 to Chapter 41 has been created, 
resulting in transfers of hides and 
skins which have undergone certain tanning processes, from headings 41.04 to 41.07 to headings 41.01 to 41.03. 
4103.10 - Of goats or kids  4103.10  - Of goats or kids   
4103.20 - Of reptiles 4103.20  - Of reptiles   
  4103.30  - Of swine   
4103.90 - Othe r 4103.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, 
but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. CTH 
 
 
 
HS 2002 Description  Rule 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, 
but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. CTH 
 
(c) Comments by the Secretariat 
The transfer of goat or kid, reptiles, swine and other animal's hides and skins which have 
undergone reversible tanning processes, from HS1996 headings 41.06 and 41.07 to HS2002 
subheadings 4103.10, 4103.20, 4103.30 and 4103.90 do not alter the scope of the RoO.  Therefore, no technical rectification is needed.  
 
80. Heading 41.04 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
41.04 Leather of bovine or equine 
animals, without hair on, other 
than leather of heading No. 41.08 or 41.09. 41.04
 
 Tanned or crust hides and 
skins of bovine (including 
buffalo) or equine animals, without hair on, whether or not split, but not further prepared. The structure of Chapter 41 has 
been revised based on industry 
practice.  At the same time, new Note 2 to Chapter 41 has been created, 
resulting in transfers of hides and 
skins which have undergone certain tanning processes, from headings 41.04 to 41.07 to headings 41.01 to 41.03. JOB/RO/2/Rev.1 
 
- 66 - 
 
  HS1996 Description HS2002  Description  Reason for change  
4104.10 -Whole bovine skin leather, of a 
unit surface area not exceeding 
28 square feet (2.6m²)  - In the wet state 
(including wet-blue): 
  
  4104.11  
 -- Full grains, unsplit; 
grain splits  
  4104.19  -- Other  
 -Other bovine leather and 
equine leather, tanned or retanned but not further 
prepared, whether or not split: -
 (deleted)   
4104.21 
 --Bovine leather, vegetable pre-
tanned - (deleted)   
4104.22 --Bovine leather, otherwise pre-
tanned - (deleted)   
4104.29 --Othe r - (deleted)   
 -Other bovine leather and 
equine leather, parchment-dressed or prepared after tanning: -
 (deleted)   
4104.31 --Full grains and full grain splits - (deleted)   
4104.39 --Othe r -  (deleted)   
   - In the dry state (crust):   
  4104.41  
 -- Full grains, unsplit; 
grain splits  
  4104.49  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
41.04 Leather of bovine or equine animals, without hair on, other than 
leather of heading No. 41.08 or 41.09. As specified for split headings 
ex41.04(a)  - Provisionally prepared  CTH, except from heading 41.01  
ex41.04(b) - Tanned in the wet state [CTHS]  
ex41.04(c) - Othe r [CTHS]  
 
 
 
HS 2002 Description  Rule 
41.04 Tanned or crust hides and skins of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, but not further prepared. As specified for split headings 
ex41.04(a) - Tanned in the wet state [CTHS]  
ex41.04(b) - Othe r [CTHS, except from heading 41.07]  
 
(c) Comments by the Secretariat 
Recommendation 
 
HS 2002 Description  Rule 
41.04 Tanned or crust hides and skins of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, but not further prepared. As specified for split headings 
ex41.04(a) - Tanned in the wet state [CTHS]  
ex41.04(b) - Othe r [CTHS]  
 
1.  Hides and skin which have undergone reversible tanning processes have been transferred to 
HS2002 heading 41.01.  In HS1996, the applicable RoO for these products was specified in split subheading ex41.04 (a).  Therefore, transposed RoO for heading 41.04 may not need this split heading. 
2.  Other bovine leather and equine leather,  further prepared after tanning or crusting, 
including parchment-dressed previously cla ssified in HS1996 subheadings 4104.10, 4104.31 
and 4104.39 are now part of HS2002 heading 41.07.  In HS1996, the applicable RoO for 
these products was specified in split subheading ex41.04 (c).  Therefore, in HS1996, the 
change to other bovine leather and equine le ather, parchment-dressed from other products 
classified in split subheading ex41.04(c) was not origin conferring.  The change from 
HS2002 split heading ex41.07 (a) to split heading ex41.04 (b) appears to be theoretical, 
therefore the exception may not be needed. 
 JOB/RO/2/Rev.1 
 
- 67 - 
 
  81. Heading 41.05 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
41.05 
 Sheep or lamb skin 
leather, without wool on, 
other than leather of 
heading No. 41.08 or 41.09.   41.05
 
 
 
 Tanned or crust skins of 
sheep or lambs, without 
wool on, whether or not 
split, but not further prepared (crust) The structure of Chapter 41 has been 
revised based on industry practice. 
 
At the same time, new Note 2 to Chapter 41 has been created, resulting in transfers of hides and skins which have undergone certain tanning 
processes, from headings 41.04 to 
41.07 to headings 41.01 to 41.03. 
 -Tanned or retanned but 
not further prepared, 
whether or not split: 4105.10  - In the  wet state 
(including wet-blue)  
4105.11 --Vegetable pre-tanned - (deleted)   
4105.12 --Otherwise pre-tanned - (deleted)   
4105.19 --Othe r - (deleted)   
4105.20 -Parchment-dressed or 
prepared after tanning - (deleted)   
  4105.30  - In the dry state (crust)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
41.05 Sheep or lamb skin leather, without wool on, other than leather of 
heading No. 41.08 or 41.09. As specified for split headings  
ex41.05(a) -  Provisionally prepared  CTH, except from heading 41.02  
ex41.05(b) -  Tanned, in the wet state [CTHS]  
ex41.05(c) -  Othe r [CTHS]  
 
 
 
HS 2002 Description  Rule 
41.05 Tanned or crust skins of sheep or lambs, without wool on, whether 
or not split, but not further prepared. As specified for split headings  
ex41.05(a) -  Tanned, in the wet state [CTHS]  
ex41.05(b) -  Othe r [CTHS, except from heading 41.12]  
 
(c) Comments by the Secretariat 
Recommendation 1 
 
HS 2002 Description  Rule 
41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or 
not split, but not further prepared. As specified for split headings  
ex41.05(a) -  Tanned, in the wet state [CTHS] 
ex41.05(b) -  Othe r [CTHS] 
 
1.  Sheep or lamb skin leather which have undergone reversible tanning processes are now 
classified in heading 41.02.  In HS1996, the applicable RoO for these products was specified 
in split subheading ex41.05 (a).  Therefore, transposed RoO for heading 41.05 may not 
need this split. 
2.  Sheep or lamb's leather, further prepared after tanning or crusting, including parchment-
dressed previously classified in HS1996 subheading 4105.20 is now part of HS2002 heading 
41.12.  In HS1996, the applicable RoO for these products was specified in split subheading ex41.05 (c).  Therefore, in HS1996, the change to sheep or lamb skin leather, without wool on, parchment-dressed  from other products classified in split subheading ex41.05(c) was 
not origin conferring.  The change from HS 2002 heading 41.12 to split heading ex41.05 (b) 
appears to be theoretical, therefore the exception may not be needed. 
 JOB/RO/2/Rev.1 
 
- 68 - 
 
  82. Heading 41.06 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
41.06 
 Goat or kid skin leather, 
without hair on, other than 
leather of heading No. 41.08 
or 41.09. 41.06  Tanned or crust hides and 
skins of other animals, 
without wool or hair on, 
whether or not split, but not further prepared.  The structure of Chapter 41 has 
been revised based on industry 
practice. 
 At the same time, new Note 2 to Chapter 41 has been created, resulting in transfers of hides and 
skins which have undergone 
certain tanning processes, from headings 41.04 to 41.07 to headings 41.01 to 41.03. 
 -Tanned or retanned but not 
further prepared, whether or 
not split: - (deleted)   
4106.11 --Vegetable pre-tanned - (deleted)   
4106.12 --Otherwise pre-tanned - (deleted)   
4106.19 --Othe r - (deleted)   
4106.20 -Parchment-dressed or 
prepared after tanning - (deleted)   
   -  Of goats or kids:   
  4106.21  
 -- In the wet state 
(including wet-blue)  
  4106.22  -- In the dry state  (crust)   
   - Of swine:   
  4106.31  -- In the wet state 
(including wet-blue)  
  4106.32  -- In the dry state (crust)   
  4106.40  - Of reptiles   
   - Other:   
  4106.91  -- In the wet state 
(including wet-blue)  
  4106.92  -- In the dry state (crust)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
41.06 Goat or kid skin leather, without hair on, other than leather of 
heading No. 41.08 or 41.09. As specified for split headings 
ex41.06(a) - Provisionally prepared  CTH, except from heading 41.03  
ex41.06(b) - Tanned, in the wet state [CTHS]  
ex41.06(c) - Othe r [CTHS]  
 
 
 
HS 2002 Description  Rule 
41.06 Tanned or crust hides and skins of other animals, without wool or 
hair on, whether or not split, but not further prepared. As specified for split headings 
ex41.06(a) - Tanned, in the wet state [CTHS]  
ex41.06(b) - Othe r [CTHS, except from heading 41.13]  
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
41.06 Tanned or crust hides and skins of other animals, without wool or hair 
on, whether or not split, but not further prepared. As specified for split headings  
ex41.06(a) - Tanned, in the wet state [CTHS] 
ex41.06(b) - Othe r [CTHS] 
 
1. Goat or kid hides and skins which have undergone certain tanning processes have been 
transferred, from HS1996 heading 41.06 to HS2002 subheading 4103.10.  Therefore, transposed RoO may not need split subheading ex41.06 (a). 
2.  In addition, goat or kid, swine, reptiles and other animals hides and skins, further prepared 
after tanning or crusting, including parchment-dressed previously classified in HS1996 
heading 41.06 and 41.07 are now part of HS2002 heading 41.13. In HS1996, the applicable RoO for these products was specified in split subheading ex41.06 (c) and ex41.07(c).  
Therefore, in HS1996, the change to goat or kid, swine, reptiles and other hides and skins JOB/RO/2/Rev.1 
 
- 69 - 
 
  parchment-dressed from other products classified in split subheading ex41.06(c) or 
ex41.07(c) was not origin conferring.  The change from HS2002 heading 41.13 to split 
heading ex41.06 (b) appears to be theoretical,  therefore the exception may not be needed. 
3.  No technical rectification is needed for the transfer of some products of HS1996 subheading 
ex4107.10, ex4107.21, ex4107.29 and ex4107.90 to HS2002 heading 41.06. 
 
83. Heading 41.07 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
41.07 
 Leather of other 
animals, without hair on, 
other than leather of 
heading No. 41.08 or 41.09.  41.07 
 
 
   
 
  Leather further prepared 
after tanning or crusting, 
including parchment-
dressed leather, of bovine (including buffalo) or equine animals, without 
hair on, whether or not 
split, other than leather of heading 41.14. The structure of Chapter 41 has been 
revised based on industry practice. 
 
At the same time, new Note 2 to Chapter 41 has been created, resulting in transfers of hides and skins which have undergone 
certain tanning processes, from headings 
41.04 to 41.07 to headings 41.01 to 41.03. 
4107.10 -Of swine  - Whole hides and skins:   
  4107.11  -- Full grains, unsplit   
  4107.12  -- Grain splits   
  4107.19  -- Other  
 -Of reptiles: - (deleted)   
4107.21 --Vegetable pre-tanned - (deleted)   
4107.29 --Othe r - (deleted)   
4107.90 -Of other animals   -  Other, including sides:   
  4107.91  -- Full grains, unsplit   
  4107.92  -- Grain splits   
  4107.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
ex41.04(c) -Othe r [CTHS] 
 
  
HS 2002 Description  Rule 
41.07 Leather further prepared after tanning or crusting, including parchment-
dressed leather, of bovine (including buffalo) or equine animals, without 
hair on, whether or not split, other than leather of heading 41.14. As specified for split headings  
ex41.07(a) -  Parchment dressed  [CTH]  
ex41.07(b) - Othe r [CTH]  
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
41.07 Leather further prepared after tanning or crusting, including parchment-
dressed leather, of bovine (including buffalo) or equine animals, without 
hair on, whether or not split, other than leather of heading 41.14. [CTH]  
 
It is unlikely that change within this heading takes places.  
 84. Heading 41.08 
(a) HS change 
HS1996 Description  HS2002 Description  Reason for change  
41.08 Chamois (including 
combination chamois) leather. - (deleted)
 The structure of Chapter 
41 has been revised based on industry practice. 
  41.14 
 Chamois (including combination chamois) 
leather; patent leather and patent laminated 
leather; metallised leather.  
  4114.10 
 - Chamois (including combination chamois) 
leather  
  4114.20 - Patent leather and patent laminated 
leather; metallised leather  JOB/RO/2/Rev.1 
 
- 70 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
41.08 Chamois (including combination chamois) leather.  CTH 
 
  
HS 2002 Description  Rule 
41.14 Chamois (including combination chamoi s) leather; patent leather and patent 
laminated leather; metallised leather. As specified for  
subheading 
4114.10 - Chamois (including combination chamois) leathe r CTSH 
4114.20 - Patent leather and patent laminated leather; metallised leathe r CTSH 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
41.14 Chamois (including combination chamoi s) leather; patent leather and patent 
laminated leather; metallised leather. CTSH 
 
HS1996 headings 41.08 and 41.09 have been deleted and products have been transferred to new HS2002 subheading 4114.10 and 4114.20 respectively.  Therefore, CTSH rule is needed 
in order to make origin conferring the change among subheadings of heading 41.14. 
 85. Heading 41.09 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
41.09 Patent leather and patent 
laminated leather; metallised leather. - (deleted)
 The structure of Chapter 41 
has been revised based on industry practice. 
  41.14  
 Chamois (including combination 
chamois) leather; patent leather 
and patent laminated leather; 
metallised leather.  
  4114.10  
 - Chamois (including 
combination chamois) leather  
  4114.20  - Patent leather and patent 
laminated leather; metallised 
leather  
 
(b) Technical rectification 
HS 1996 Description  Rule 
41.09 Patent leather and patent laminated leather; metallised leather.  CTH 
 
  
HS 2002 Description  Rule 
41.14 Chamois (including combination chamoi s) leather; patent leather and patent 
laminated leather; metallised leather. As specified for subheading  
4114.10 - Chamois (including combination chamois) leathe r CTSH 
4114.20 - Patent leather and patent laminated leather; metallised leathe r CTSH 
 
(c) Recommendation by the Secretariat 
HS 2002 Description  Rule 
41.14 Chamois (including combination chamoi s) leather; patent leather and patent 
laminated leather; metallised leather. CTSH 
 
HS1996 headings 41.08 and 41.09 have been deleted and products have been transferred to new HS2002 subheading 4114.10 and 4114.20 respectively.  Therefore, CTSH rule is needed 
in order to make origin conferring the change among subheadings of heading 41.14. JOB/RO/2/Rev.1 
 
- 71 - 
 
  86. Heading 41.10 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
41.10 
 Parings and other waste of leather 
or of composition leather, not 
suitable for the manufacture of 
leather articles; leather dust, powder and flour. -
 
 (deleted)  
 The structure of 
Chapter 41 has been 
revised based on 
industry practice. 
  41.15  
 Composition leather with a basis of 
leather or leather fibre, in slabs, 
sheets or strip, whether or not in 
rolls; parings and other waste of 
leather or of composition leather, 
not suitable for the manufacture of 
leather articles; leather dust, 
powder and flour.  
  4115.10  
 - Composition leather with a basis 
of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls  
  4115.20  - Parings and other waste of 
leather or of composition leather, 
not suitable for the manufacture of 
leather articles; leather dust, 
powder and flour  
 
(b) Technical rectification 
HS1996 Description  Rule 
41.10 Parings and other waste of leather or of composition leather, not 
suitable for the manufacture of leather articles; leather dust, powder and flour. The origin shall be the country 
where the good of this heading is derived. 
 
 
 
HS2002 Description  Rule 
41.15 Composition leather with a basis of leather or leather fibre, in slabs, 
sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of 
leather articles; leather dust, powder and flour. As specified for subheading 
4115.10 - Composition leather with a basis of leather or leather fibre,  in slabs, 
sheets or strip, whether or not in rolls CTH, or change from subheading 
4115.20 
4115.20 - Parings and other waste of leather or of composition leather, not 
suitable for the manufacture of leather articles; leather dust, powder 
and flour The origin shall be the country 
where the good of this heading is 
derived. 
 
(c) Comments by the Secretariat 
HS2002 Description  Rule 
41.15 Composition leather with a basis of leather or leather fibre, in slabs, 
sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. As specified for subheading 
4115.10 - Composition leather with a basis of leather or leather fibre,  in slabs, 
sheets or strip, whether or not in rolls CTH 
4115.20 - Parings and other waste of leather or of composition leather, not 
suitable for the manufacture of leather articles; leather dust, powder and flour The origin shall be the country 
where the good of this heading is derived. 
 
HS1996 headings 41.10 and 41.11 have been deleted and products have been transferred to new HS2002 subheading 4115.20 and 4115.10 respectively.  Therefore, transposed RoO 
must be set out at subheading level in order to keep the same sprit as in HS1996 rule. 
 JOB/RO/2/Rev.1 
 
- 72 - 
 
  87. Heading 41.11 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
41.11 
  Composition leather with a 
basis of leather or leather fibre, 
in slabs, sheets or strip, whether 
or not in rolls  - 
 (deleted)  
 The structure of 
Chapter 41 has been 
revised based on 
industry practice. 
  41.15  
 Composition leather with a basis of 
leather or leather fibre, in slabs, 
sheets or strip, whether or not in 
rolls; parings and other waste of 
leather or of composition leather, not 
suitable for the manufacture of 
leather articles; leather dust, powder 
and flour.  
  4115.10  
 - Composition leather with a basis of 
leather or leather fibre, in slabs, sheets or strip, whether or not in rolls  
  4115.20  - Parings and other waste of leather 
or of composition leather, not 
suitable for the manufacture of 
leather articles; leather dust, powder 
and flour  
 
(b) Technical rectification 
HS 1996 Description  Rule 
41.11 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls. CTH 
 
 
 
HS 2002 Description  Rule 
41.15 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. As specified for subheading 
4115.10 - Composition leather with a basis of leather or leather fibre,  in 
slabs, sheets or strip, whether or not in rolls CTH, or change from subheading 
4115.20 
4115.20 - Parings and other waste of leather or of composition leather, not 
suitable for the manufacture of leather articles; leather dust, powder and flour The origin shall be the count ry where 
the good of this heading is derived. 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
41.15 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls; parings and other 
waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. As specified for subheading 
4115.10 - Composition leather with a basis of leather or leather fibre,  in 
slabs, sheets or strip, whether or not in rolls CTH 
 
4115.20 - Parings and other waste of leather or of composition leather, not 
suitable for the manufacture of leather articles; leather dust, powder and flour The origin shall be the country where 
the good of this heading is derived. 
 
HS1996 headings 41.10 and 41.11 have been deleted and products have been transferred to 
new HS2002 subheading 4115.20 and 4115.10 respectively.  Therefore, transposed RoO 
must be set out at subheading level in order to keep the same sprit as in HS1996 rule. 
 
88. Heading 41.12 (new heading) 
(a) HS change 
HS 1996 Description HS 2002 Description  Reason for change  
  41.12 Leather further prepared after tanning or crusting, 
including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. The structure of 
Chapter 41 has been revised based on industry practice. JOB/RO/2/Rev.1 
 
- 73 - 
 
  (b) Technical rectification 
HS 2002 Description  Rule 
41.12 Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of sheep or lamb, without wool on, 
whether or not split, other than leather of heading 41.14. CTH, except from split heading 
ex41.05(b) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
41.12 Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. CTH
 
 
Further refining of leather seems to be origin conferring. 
 
89. Heading 41.13 (new heading) 
(a) HS change 
HS 1996 Description HS 2002 Description  Reason for change  
  41.13 Leather further prepared after tanning or crusting, 
including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. The structure of 
Chapter 41 has been revised based on industry practice. 
  4113.10 - Of goats or kids   
  4113.20 - Of swine   
  4113.30 - Of reptiles   
  4113.90 - Othe r  
 
(b) Technical rectification 
HS 2002 Description  Rule 
41.13 Leather further prepared after tanning or crusting, including parchment-
dressed leather, of other animals, without wool or hair on, whether or not 
split, other than leather of heading 41.14. CTH, except from split 
heading ex41.06(b)  
 
(c) Recommendation by the Secretariat 
HS 2002 Description  Rule 
41.13 Leather further prepared after tanning or crusting, including parchment-
dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. CTH 
 
Further refining of leather seems to be origin conferring. 
 
90. Heading 43.01 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
43.01 Raw furskins (including heads, 
tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading No. 
41.01, 41.02 or 41.03.  
 Raw furskins (including heads, 
tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 
41.02 or 41.03. Deletion of subheadings 
4301.20, 4301.40 and 4301.50 for raw furskins of rabbit, beaver and musk-rat entails the transfer of those products to 
subheading 4301.80.    
4301.10 
 Of mink, whole, with or 
without head, tail or paws 4301.10  - Of mink, whole, with or 
without head, tail or paws 
  
4301.20  -Of rabbit or hare, whole, with 
or without head, tail or paws - (deleted)
  
4301.30 
 -Of lamb, the following: 
Astrakhan, Broadtail, Caracul, 
Persian and similar lamb, 
Indian, Chinese, Mongolian or 
Tibetan lamb, whole, with or 
without head, tail or paws 4301.30  
 - Of lamb, the following: 
Astrakhan, Broadtail, Caracul, 
Persian and similar lamb, 
Indian, Chinese, Mongolian or 
Tibetan lamb, whole, with or 
without head, tail or paws  
4301.40 
 -Of beaver, whole, with or 
without head, tail or paws - (deleted)   
4301.50 
 -Of musk-rat, whole, with or 
without head, tail or paws - (deleted)   JOB/RO/2/Rev.1 
 
- 74 - 
 
  HS1996 Description HS2002  Description  Reason for change  
4301.60 
 -Of fox, whole, with or without 
head, tail or paws 4301.60  
 - Of fox, whole, with or 
without head, tail or paws  
4301.70 
 -Of seal, whole, with or 
without head, tail or paws 4301.70  
 - Of seal, whole, with or 
without head, tail or paws  
4301.80  -Other furskins, whole, with or 
without head, tail or paws 4301.80
 
 - Other furskins, whole, with 
or without head, tail or paws  
 
(b) Technical rectification 
HS 1996 Description  Rule 
43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03. CTH 
 
 
 
HS 2002 Description  Rule 
43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03. CTH 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
91. Heading 43.02 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
43.02 
  Tanned or dressed furskins 
(including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other 
materials) other than those of 
heading No. 43.03. 43.02
 
 Tanned or dressed furskins 
(including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other 
materials) other than those of 
heading 43.03. Deletion of subheading 
4302.12 for tanned or dressed furskins of rabbit or hare entails the transfer of those products 
to subheading 4302.19.    
 -Whole skins, with or without 
head, tail or paws, not 
assembled:  - Whole skins, with or without 
head, tail or paws, not 
assembled:  
4302.11 --Of min k 4302.11  --Of min k  
4302.12 --Of rabbit or hare - (deleted)   
4302.13 --Of lamb, the following: 
Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, 
Chinese, Mongolian or Tibetan 
lamb 4302.13
 -- Of lamb, the following: 
Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, 
Chinese, Mongolian or Tibetan 
lamb  
4302.19 --Othe r 4302.19  --Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled (without the addition of other 
materials) other than those of heading No. 43.03. As specified for subheadings  
 - Whole skins, with or without head, tail or paws, not assembled:   
4302.11 --   Of min k CTH 
4302.12 --   Of rabbit CTH 
4302.13 --   Of lamb, the following:  Astrakhan, Broadtail, Caracul, Persian and simile 
lamb, Indian, Chinese, Mongolian or Tibetan lamb CTH 
4302.19 --   Othe r CTH 
4302.20 -  Heads, tails, paws and other pieces or cuttings, not assembled  CTH 
4302.30 - Whole skins and pieces or cuttings thereof, assembled  CTSH 
 
 
 JOB/RO/2/Rev.1 
 
- 75 - 
 
  HS 2002 Description  Rule 
43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No. 43.03. As specified for subheadings
 
 - Whole skins, with or without head, tail or paws, not assembled:   
4302.11 --   Of min k CTH 
4302.13 --   Of lamb, the following:  Astrakhan, Broadtail, Caracul, Persian and simile 
lamb, Indian, Chinese, Mongolian or Tibetan lamb CTH 
4302.19 --   Othe r CTH 
4302.20 -  Heads, tails, paws and other pieces or cuttings, not assembled  CTH 
4302.30 - Whole skins and pieces or cuttings thereof, assembled  CTSH 
 
(c) Comments by the Secretariat 
The deletion of subheading 4302.12 does not mo dify the scope of the rules set out in the 
residual subheadings.  The RoO can be transp osed by the sole elimination of subheading 
4302.12 RoO. 
 92. Heading 44.03 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
44.03 Wood in the rough, 
whether or not stripped of bark or sapwood, or 
roughly squared. 44.03
 Wood in the rough, 
whether or not stripped of bark or sapwood, or 
roughly squared. The types of tropical wood of subheadings 
4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 
4412.99 have been added to Subheading 
Note 1 to Chapter 44. 
4403.10 -Treated with paint, 
stains, creosote or other 
preservatives 4403.10  -Treated with paint, 
stains, creosote or other 
preservatives  
4403.20 -Other, coniferous  4403.20  -Other, coniferous   
 -Other, of tropical wood 
specified in Subheading 
Note 1 to this Chapter:  -Other, of tropical wood 
specified in Subheading 
Note 1 to this Chapter:  
4403.41 
 --Dark Red Meranti, Light 
Red Meranti and Meranti 
Bakau 4403.41  
 --Dark Red Meranti, 
Light Red Meranti and 
Meranti Bakau  
4403.49 --Othe r 4403.49  --Othe r  
 -Other:  -Other:   
4403.91 --Of oak ( Quercus spp .) 4403.91  --Of oak ( Quercus spp.)   
4403.92 --Of beech ( Fagus spp .) 4403.92  --Of beech ( Fagus spp.)   
4403.99 --Othe r 4403.99  --Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
44.03 Wood in the rough, whether or not stripped of bark of sapwood, or roughly squared. CTH 
 
 
 
HS 2002 Description  Rule 
44.03 Wood in the rough, whether or not stripped of bark of sapwood, or roughly squared. CTH 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading level. Therefore, no modification is needed; the rule can be transposed directly.  
 
93. Heading 44.07 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
44.07 
 
   Wood sawn or chipped 
lengthwise, sliced or peeled, 
whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.  44.07
 
 Wood sawn or chipped 
lengthwise, sliced or peeled, 
whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.  The types of tropical wood of 
subheadings 4403.41 to 4403.49, 
4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99 have been added to Subheading Note 1 to Chapter 44. JOB/RO/2/Rev.1 
 
- 76 - 
 
  HS1996 Description HS2002  Description  Reason for change  
4407.10 - Coniferous 4407.10  - Coniferous   
 - Of tropical wood specified 
in Subheading Note 1 to this Chapter:  -
 Of tropical wood specified in 
Subheading Note 1 to this Chapter:  
4407.24 
 -- Virola, Mahogany 
(Swietenia spp.), Imbuia 
and Balsa 4407.24  
 -- Virola, Mahogany (Swietenia 
spp.), Imbuia and Balsa  
4407.25  -- Dark Red Meranti, Light 
Red Meranti and Meranti 
Bakau 4407.25
 
 -- Dark Red Meranti, Light Red 
Meranti and Meranti Bakau 
  
4407.26 
 -- White Lauan, White 
Meranti, White Seraya, 
Yellow Meranti and Alan 4407.26  -- White Lauan, White Meranti, 
White Seraya, Yellow Meranti 
and Alan  
4407.29 -- Othe r 4407.29  -- Other  
 - Other:  - Other:   
4407.91 -- Of oak ( Quercus spp .) 4407.91  -- Of oak ( Quercus spp .)  
4407.92 -- Of beech ( Fagus spp .) 4407.92  -- Of beech  (Fagus spp .)  
4407.99 -- Othe r 4407.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not 
planed, sanded or finger-jointed, of a thickness exceeding 6 mm. As specified  for split headings  
ex 44.07(a) - Finge r- or end-jointed CTHS 
ex 44.07(b)  - Othe r CTH 
 
 
 
HS 2002 Description  Rule 
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not 
planed, sanded or finger-jointed, of a thickness exceeding 6 mm. As specified for split headings  
ex 44.07(a) - Finge r- or end-jointed CTHS 
ex 44.07(b)  - Othe r CTH 
 
(c) Comments by the Secretariat 
The amendments do not alter the scope of this rule. The rule can, therefore, be transposed 
directly. 
 
94. Heading 44.08 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
44.08 Veneer sheets and sheets 
for plywood (whether or not 
spliced) and other wood 
sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not 
exceeding 6 mm. 44.08
 
 
 Sheets for veneering (including 
those obtained by slicing laminated 
wood), for plywood or for other 
similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a 
thickness not exceeding 6mm. The scope of heading 44.08 
has been expanded to cover 
sheets for veneering which 
are obtained by slicing laminated wood.  At the same time, the scope of tropical wood has been 
expanded. 
4408.10 -Coniferous 4408.10  -Coniferous   
 -Of tropical wood specified 
in Subheading Note 1 to this 
Chapter:  -Of tropical wood specified in 
Subheading Note 1 to this Chapter:  
4408.31 
 --Dark Red Meranti, Light 
Red Meranti and Meranti 
Bakau 4408.31  
 --Dark Red Meranti, Light Red 
Meranti and Meranti Bakau  
4408.39 --Othe r 4408.39  --Othe r  
4408.90 -Othe r 4408.90  -Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
44.08 Veneer sheets and sheets for plywood (whether or not spliced) and other 
wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm. As specified for split headings
 
ex44.08(a) - Finge r- or end-jointed  CTHS 
ex44.08(b)  - Othe r CTH 
 JOB/RO/2/Rev.1 
 
- 77 - 
 
  HS 2002 Description  Rule 
44.08 Sheets for veneering (including those obtained by slicing laminated wood), 
for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. As specified for split headings
 
 - Finge r- or end-jointed   
 --Sheets for veneering obtained by slicing laminated wood   
ex44.08(a) --- Surface covered with sheets of wood, plastics, plastic impregnated paper 
or paper board or basic metal. CTHS 
ex44.08(b) --- Othe r CTHS except from split 
heading ex44.08(a), 
ex44.08(d) or heading 44.12 
ex44.08(c) --Othe r CTHS 
 - Othe r  
 -- Sheets for veneering obtained by slicing laminated wood   
ex44.08(d)  --- Surface covered with sheets of wood, plastics, plastic impregnated paper 
or paper board or basic metal. CTHS 
 
ex44.08(e) --- Othe r CTHS except from split 
heading ex44.08(a), 
ex44.08(d) or heading 44.12 
ex44.08(f) -- Othe r CTH 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
44.08 Sheets for veneering (including those obtained by slicing laminated wood), 
for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. As specified for split headings
 
ex44.08(a) - Finge r- or end-jointed  CTHS 
ex44.08(b)  - Othe r CTH 
 
Since heading 44.08 now covers sheets for veneering obtained by slicing laminated wood 
(HS1996 heading ex44.12), it seem reasonable that these products have the same RoO as the rest of the sheet for veneering classified in heading 44.08.  Therefore, it might be appropriate to maintain the original split heading structure. 
 
95. Heading 44.10 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
44.10 
 
 Particle board and similar board 
of wood or other ligneous 
materials, whether or not 
agglomerated with resins or other organic binding substances. 44.10
 
 
 
 Particle board and similar board (for 
example, oriented strand board and 
waferboard) of wood or other 
ligneous materials, whether or not agglomerated with resins or other organic binding substances. Deletion of subheadings 
4410.11 and 4410.19 
and transfer of these 
products to new subheadings 4410.21 to 4410.39. 
 -Of wood: - (deleted)   
4410.11  --Waferboard, including oriented 
strand board -
 (deleted)   
4410.19 --Othe r - (deleted)   
   - Oriented strand board and 
waferboard, of wood:  
  4410.21  
 -- Unworked or not further worked 
than sanded  
  4410.29  -- Other  
   - Other, of wood:   
  4410.31  
 -- Unworked or not further worked 
than sanded  
  4410.32  
 -- Surface-covered with melamine-
impregnated paper  
  4410.33  
 -- Surface-covered with decorative 
laminates of plastics  
  4410.39  -- Other  
4410.90 -Of other ligneous materials 4410.90  - Other  
 JOB/RO/2/Rev.1 
 
- 78 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
44.10 Particle board and similar board of wood or other ligneous materials, whether 
or not agglomerated with resins or other organic binding substances. As specified for split  
headings  
ex44.10(a) -  Surface covered with sheets of wood, plastics, plastic impregnated paper or 
paper board or basic metal. CTHS 
ex44.10(b)  - Othe r CTH 
 
  
HS 2002 Description  Rule 
44.10 Particle board and similar board (for example, oriented strand board and 
waferboard) of wood or other ligneous materials, whether or not agglomerated 
with resins or other organic binding substances. As specified for split  
headings  
ex44.10(a) -  Surface covered with sheets of wood, plastics, plastic impregnated paper or 
paper board or basic metal. CTHS 
ex44.10(b)  - Othe r CTH 
 
(c) Comments by the Secretariat 
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. 
 96. Heading 44.12 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
44.12 
 Plywood, veneered panels 
and similar laminated wood. 44.12
 Plywood, veneered panels 
and similar laminated wood.  The types of tropical wood of 
subheadings 4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99 have 
been added to Subheading Note 1 to 
Chapter 44. 
 -Plywood consisting solely 
of sheets of wood, each ply 
not exceeding 6 mm 
thickness:  - Plywood consisting 
solely of sheets of wood, 
each ply not exceeding 
6mm thickness:  
4412.13  --With at least one outer 
ply of tropical wood specified in Subheading 
Note 1 to this Chapter 4412.13
 
 -- With at least one outer 
ply of tropical wood specified in Subheading 
Note 1 to this Chapter  
4412.14 
 --Other, with at least one 
outer ply of non-coniferous 
wood 4412.14  
 -- Other, with at least one 
outer ply of non-
coniferous wood  
4412.19 --Othe r 4412.19  --Othe r  
 -Other, with at least one 
outer ply of non-coniferous 
wood:  - Other, with at least one 
outer ply of non-
coniferous wood:  
4412.22 
 --With at least one ply of 
tropical wood specified in 
Subheading Note 1 to this 
Chapter 4412.22  
 --  With at least one ply of 
tropical wood specified in 
Subheading Note 1 to this 
Chapter  
4412.23 
 --Other, containing at least 
one layer of particle board 4412.23  
 -- Other, containing at 
least one layer of particle 
board  
4412.29 --Othe r 4412.29  -- Other  
 -Other:  - Other:   
4412.92  --With at least one ply of 
tropical wood specified in 
Subheading Note 1 to this 
Chapter 4412.92
 
 -- With at least one ply of 
tropical wood specified in 
Subheading Note 1 to this 
Chapter  
4412.93 
 --Other, containing at least 
one layer of particle board 4412.93  
 -- Other, containing at 
least one layer of particle 
board  
4412.99 --Othe r 4412.99  -- Other  
 JOB/RO/2/Rev.1 
 
- 79 - 
 
  (b) Technical rectification 
HS 1996 Description Rule 
44.12 Plywood, veneered panels and similar laminated wood.  As specified for split headings  
ex44.12(a) -  Surface covered with sheets of wood, plastics, plastic impregnated 
paper or paper board or basic metal. CTHS 
ex44.12(b)  -  Othe r CTH  
 
 
 
HS 2002 Description Rule 
44.12 Plywood, veneered panels and similar laminated wood.  As specified for split headings  
ex44.12(a) -  Surface covered with sheets of wood, plastics, plastic impregnated 
paper or paper board or basic metal. CTHS  
 
ex44.12(b)  -  Othe r CTH except from sheets for 
veneering obtained by slicing laminated wood of heading 44.08 
 
(c) Comments by the Secretariat 
The amendments do not alter the scope of this rule. The rule can, therefore, be transposed 
directly. 
97. Heading 46.01 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
46.01 
  
 
  Plaits and similar products of 
plaiting materials, whether or not assembled into strips; plaiting 
materials, plaits and similar 
products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for 
example, mats, matting, screens). 46.01
 
 
 
 
  Plaits and similar products of 
plaiting materials, whether or not assembled into strips; plaiting 
materials, plaits and similar 
products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for 
example, mats, matting, screens). Deletion of subheading 
4601.10 entails the transfer of that product 
to subheadings 4601.91 
and 4601.99. 
4601.10 
 -Plaits and similar products of 
plaiting materials, whether or not 
assembled into strips - (deleted)   
4601.20 
 -Mats, matting and screens of 
vegetable materials 4601.20  
 - Mats, matting and screens of 
vegetable materials  
 -Other:  - Other:   
4601.91 --Of vegetable materials 4601.91  -- Of vegetable materials   
4601.99 --Othe r 4601.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
46.01 Plaits and similar products of plaiting materials, whether or not assembled 
into strips; plaiting materials, plaits and similar products of plaiting 
materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). As specified for subheadings
 
4601.10 -  Plaits and similar products of plaiting materials, whether or not assembled 
into strips CTH 
4601.20 -  Mats, matting and screens of vegetable materials  CTSH  
 -  Other:  
4601.91 --  Of vegetable materials CTSH 
4601.99 --  Othe r CTSH 
 
 
 
HS 2002 Description  Rule 
46.01 Plaits and similar products of plaiting materials, whether or not 
assembled into strips; plaiting materials, plaits and similar products 
of plaiting materials, bound together in parallel strands or woven, in 
sheet form, whether or not being finished articles (for example, mats, matting, screens). As specified for subheadings  
4601.20 -  Mats, matting and screens of vegetable materials  CTSH  
  -  Other:  
4601.91 --  Of vegetable materials As specified for split subheadings  
ex4601.91(a) --- Plaits and similar products of plaiting materials, whether or not 
assembled into strips CTH JOB/RO/2/Rev.1 
 
- 80 - 
 
  HS 2002 Description  Rule 
ex4601.91(b) --- Othe r CTSHS  
4601.99 --  Othe r As specified for split subheadings  
ex4601.99(a) --- Plaits and similar products of plaiting materials, whether or not 
assembled into strips CTH 
ex4601.99(b) --- Othe r CTSHS  
 
(c) Comments by the Secretariat 
The mechanical rectification requires the creation of new split subheadings as well as the 
addition of new exceptions to maintain the scope of the rule. 
 
98. Heading 48.01 
(a) HS change 
HS 1996 Description  HS 2002 Description  Reason for change 
48.01 Newsprint, in rolls 
or sheets. 48.01 Newsprint, in rolls 
or sheets. The scope of paper and paperboard of a kind used for 
writing, printing or other graphic purposes has been 
expanded.  At the same time, the size of paper, 
paperboard, cellulose wadding and webs of cellulose fibres in strips or rolls has been amended. 
 
(b) Technical rectification 
HS 1996 Description  Rule 
48.01 Newsprint, in rolls or sheets. CTH  
 
 
 
HS 2002 Description  Rule 
48.01 Newsprint, in rolls or sheets. CTH, except from split heading 
ex48.02 (a). 
 
(c) Comments by the Secretariat7 
HS 2002 Description  Rule 
48.01 Newsprint, in rolls or sheets. CTH  
 It is, in addition, recommended to  add the following Chapter Notes: 
 
1. For the purposes of this Chapter, those rules which refer to a change of heading or 
subheading shall not apply to changes which result from disassembly.   
 
2. Those rules which refer to a change of head ing or subheading shall not apply to changes 
which are the result solely of trimming or cutting to rectangular (including square) shape. 
 99. Heading 48.02 
(a) HS change 
HS 1996 Description HS2002  Description  Reason for change  
48.02 Uncoated paper and 
paperboard, of a kind used for writing, printing or other graphic purposes, and punch 
card stock and punch tape 
paper, in rolls or sheets, other than paper of heading No. 48.01 or 48.03; hand-made 
paper and paperboard. 48.02
 
 Uncoated paper and paperboard, 
of a kind used for writing, printing or other graphic purposes, and non-perforated 
punch-cards and punch tape 
paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 
48.01 or 48.03; hand-made 
paper and paperboard. The scope of pape r and 
paperboard of a kind used for writing, printing or other graphic purposes has been 
expanded.  At the same 
time, the size of paper, paperboard, cellulose wadding and webs of 
cellulose fibres in strips or 
rolls has been amended. 
4802.10 Hand-made pape r and 
paperboard 4802.10  - Hand-made paper and 
paperboard  
                                               
7 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". JOB/RO/2/Rev.1 
 
- 81 - 
 
  HS 1996 Description HS2002  Description  Reason for change  
4802.20 -Paper and paperboard of a 
kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or 
paperboard 4802.20
 - Paper and paperboard of a kind 
used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or 
paperboard  
4802.30 -Carbonising base pape r 4802.30  -Carbonising base pape r  
4802.40 -Wallpaper base  4802.40  - Wallpaper base   
 -Other paper and paperboard, 
not containing fibres obtained 
by a mechanical process or of 
which not more than 10% by 
weight of the total fibre 
content consists of such 
fibres:  - Other paper and paperboard, 
not containing fibres obtained by 
a mechanical or chemi-
mechanical process or of which 
not more than 10% by weight of 
the total fibre content consists of 
such fibres:  
4802.51 --Weighing less than 40 g/m² -  (deleted)   
4802.52 
 --Weighing 40 g/m² or more 
but not more than 150 g/m² - (deleted)   
4802.53 --Weighing more than 150 
g/m² - (deleted)   
  4802.54  -- Weighing less than 40 g/m²   
  4802.55  
 -- Weighing 40 g/m² or more but 
not more than 150 g/m², in rolls  
  4802.56  
 -- Weighing 40 g/m² or more but 
not more than 150 g/m², in 
sheets with one side not 
exceeding 435 mm and the other 
side not exceeding 297 mm in 
the unfolded state  
  4802.57  
 -- Other, weighing 40 g/m² or 
more but not more than 150 g/m²  
  4802.58  -- Weighing more than 150 g/m²   
4802.60 -Other paper and paperboard, 
of which more than 10 % by 
weight of the total fibre content consists of fibres obtained by a mechanical process  -
 Other paper and paperboard, of 
which more than 10 % by weight 
of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:  
  4802.61  -- In rolls   
  4802.62  -- In sheets with one side   
   not exceeding 435 mm and the 
other side not exceeding 297 
mm in the unfolded state  
  4802.69  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, 
printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of 
heading No. 48.01 or 48.03; hand-made paper and 
paperboard. CTH
 
 
 
 
HS 2002 Description  Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, 
printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand -made paper and paperboard. As specified for split heading 
ex48.02(a) - The content came from heading 48.01(HS96)  CTHS except from heading 48.01  
ex48.02(b) - The content came from heading 48.02(HS96)  CTHS  
ex48.02(c) - The content came from heading 48.05(HS96)  CTHS, except from heading 48.05 or split 
heading ex48.23(b) 
ex48.02(d) - Other (The content came from heading 48.23(HS96))  CTHS except from split headings 48.23(f), 
48.23(h), ex48.10(b) or split subheadings ex4811.10(a), ex4811.41(a), ex4811.49(a), ex4811.51(a), ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
 JOB/RO/2/Rev.1 
 
- 82 - 
 
  (c) Comments by the Secretariat8 
HS 2002 Description  Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, printing 
or other graphic purposes, and non-perforated punch-cards and 
punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. CTH
 
 
See comments for heading 48.01. 
 
100. Heading 48.04 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
48.04 Uncoated kraft paper and 
paperboard, in rolls or 
sheets, other than that of heading No. 48.02 or 48.03.  48.04
 Uncoated kraft paper and 
paperboard, in rolls or sheets, 
other than that of heading 48.02 or 48.03.  The scope of paper and 
paperboard of a kind used for 
writing, printing or other graphic purposes has been expanded. At the same time, 
the size of paper, paperboard, 
cellulose wadding and webs of cellulose fibres in strips or rolls has been amended. 
 -Kraftliner:  - Kraftliner:   
4804.11 --Unbleached 4804.11  -- Unbleached   
4804.19 --Othe r 4804.19  -- Other  
 -Sack kraft paper:  -  Sack kraft paper:   
4804.21 --Unbleached 4804.21  -- Unbleached   
4804.29 --Othe r 4804.29  -- Other  
 -Other kraft paper and 
paperboard weighing 150 
g/m² or less:  - Other kraft paper and 
paperboard weighing 150 
g/m² or less:  
4804.31 --Unbleached 4804.31  -- Unbleached   
4804.39 --Othe r 4804.39  -- Other  
 -Other kraft paper and 
paperboard weighing more than 150 g/m² but less than 225 g/m²:  -
 Other kraft paper and 
paperboard weighing more than 150 g/m² but less than 225 g/m²:  
4804.41 --Unbleached 4804.41  -- Unbleached   
4804.42 --Bleached uniformly 
throughout the mass and of which more than 95% by weight of the total fibre 
content consists of wood 
fibres obtained by a chemical process 4804.42
 -- Bleached uniformly 
throughout the mass and of which more than 95% by weight of the total fibre 
content consists of wood 
fibres obtained by a chemical process  
4804.49 --Othe r 4804.49  -- Other  
 -Other kraft paper and 
paperboard weighing 225 
g/m² or more:  -  Other kraft paper and 
paperboard weighing 225 
g/m² or more:  
4804.51 --Unbleached 4804.51  -- Unbleached   
4804.52 --Bleached uniformly 
throughout the mass and of 
which more than 95 % by weight of the total fibre content consists of wood obtained by a chemical 
process 4804.52
 -- Bleached uniformly 
throughout the mass and of 
which more than 95 % by weight of the total fibre content consists of wood obtained by a chemical 
process  
4804.59 --Othe r 4804.59  --Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that 
of heading No. 48.02 or 48.03. CTH 
 
 
                                               
8 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". JOB/RO/2/Rev.1 
 
- 83 - 
 
   
HS 2002 Description  Rule 
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that 
of heading 48.02 or 48.03. CTH, except from split heading 
ex48.23(a) 
 
(c) Comments by the Secretariat9 
HS 2002 Description  Rule 
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that 
of heading 48.02 or 48.03. CTH 
 
See comments for heading 48.01. 
101. Heading 48.05 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
48.05 
  Other uncoated paper and 
paperboard, in rolls or sheets, not further worked or processed than as specified in Note 2 to this 
Chapter. 48.05
 Other uncoated paper and 
paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this 
Chapter. The transfers result from: 
 -  the creation of subheadings for 
testliner (recycled liner board); 
-  the deletion of subheadings for 
multi-ply paper and 
paperboard. 
4805.10 -Semi-chemical fluting paper 
(corrugating medium)  - Fluting paper:  
  
  4805.11  -- Semi-chemical fluting 
paper  
  4805.12  -- Straw fluting pape r  
  4805.19  -- Other  
 -Multi-ply paper and 
paperboard:  - Testline r (recycled liner 
board):  
4805.21 --Each layer bleached - (deleted)   
4805.22 --With only one outer layer 
bleached - (deleted)   
4805.23 --Having three or more 
layers, of which only the two 
outer layers are bleached - (deleted)   
  4805.24  
 -- Weighing more than 
150g/m²  
  4805.25  
 -- Weighing more than 
150g/m²  
4805.29 --Othe r - (deleted)   
4805.30 -Sulphite wrapping pape r 4805.30  - Sulphite wrapping pape r  
4805.40 -Filter paper and paperboard 4805.40  - Filter paper and 
paperboard  
4805.50 -Felt pape r and paperboard 4805.50  - Felt paper and paperboard   
4805.60 
 -Other paper and 
paperboard, weighing 
150g/m² or less - (deleted)   
4805.70  -Other paper and 
paperboard, weighing more 
than 150g/m² but less than 225g/m² - (deleted)
  
4805.80 
 -Other paper and 
paperboard, weighing 
225g/m² or more - (deleted)   
   -  Other:   
  4805.91  -- Weighing 150g/m² or less   
  4805.92  
 -- Weighing more than 
150g/m² but less than 
225g/m²  
  4805.93  -- Weighing 225g/m² or 
more  
 
                                               
9 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". JOB/RO/2/Rev.1 
 
- 84 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
48.05 Other uncoated paper and paperboard, in rolls or sheets, not further 
worked or processed than as specified in Note 2 to this Chapter. CTH 
 
 
 
HS 2002 Description  Rule 
48.05 Other uncoated paper and paperboard, in rolls or sheets, not fu rther 
worked or processed than as specified in Note 3 to this Chapter. CTH, except from split heading 
ex48.02(c) or ex48.23(b) 
 
(c) Comments by the Secretariat10 
HS 2002 Description  Rule 
48.05 Other uncoated paper and paperboard, in rolls or sheets, not further 
worked or processed than as specified in Note 3 to this Chapter. CTH 
 
See comments for heading 48.01. 
 
102. Heading 48.06 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
48.06 
 Vegetable parchment, greaseproof 
papers, tracing papers and 
glassine and other glazed 
transparent or translucent papers, in rolls or sheets. 48.06
 Vegetable parchment, greaseproof 
papers, tracing papers and 
glassine and other glazed 
transparent or translucent papers, in rolls or sheets. Part of the content has 
been transferred to 
subheading 4823.90 
4806.10 
 -Vegetable parchment 4806.10  
 -Vegetable parchment   
4806.20 -Greaseproof papers 4806.20  -Greaseproof papers   
4806.30 -Tracing papers  4806.30  -Tracing papers   
4806.40 -Glassine and other glazed 
transparent or translucent papers 4806.40  -Glassine and other glazed 
transparent or translucent papers  
 
(b) Technical rectification 
HS 1996 Description  Rule 
48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other 
glazed transparent or translucent papers, in rolls or sheets. CTH 
 
 
 
HS 2002 Description  Rule 
48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other 
glazed transparent or translucent papers, in rolls or sheets. CTH, except from split 
heading ex48.23(c) 
 
(c) Comments by the Secretariat11 
HS 2002 Description  Rule 
48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other 
glazed transparent or translucent papers, in rolls or sheets. CTH 
 
See comments for heading 48.01. 
 
                                               
10 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". 
11 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". JOB/RO/2/Rev.1 
 
- 85 - 
 
  103. Heading 48.07 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
48.07 
 
 Composite paper and paperboard 
(made by sticking flat layers of paper 
or paperboard together with an 
adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. 48.07
 Composite paper and 
paperboard (made by sticking 
flat layers of paper or 
paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or 
sheets.  Deletion of 
subheadings 4807.10 
and 4807.90. 
4807.10 
 -Paper and paperboard, laminated 
internally with bitumen, tar or asphalt - (deleted)   
4807.90 -Othe r -  (deleted)   
(b) Technical rectification 
HS 1996 Description  Rule 
48.07 Composite paper and paperboard (made by sticking flat layers of paper or 
paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. CTH 
 
 
 
HS 2002 Description  Rule 
48.07 Composite paper and paperboard (made by sticking flat layers of paper or 
paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. CTH, except from split 
heading ex48.23(d) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
48.07 Composite paper and paperboard (made by sticking flat layers of paper or 
paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. CTH 
 
See comments for heading 48.01. 
 
104. Heading 48.08 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
48.08 Paper and paperboard, corrugated 
(with or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the 
kind described in heading No. 
48.03. 48.08
 Paper and paperboard, 
corrugated (with or without 
glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, 
other than paper of the kind 
described in heading 48.03. The criteria for paper in 
strips or rolls of heading 
48.08 have been increased.  At the same time, dimensional criteria 
have been deleted for 
heading 48.10. 
4808.10 
 -Corrugated paper and 
paperboard, whether or not 
perforated 4808.10  
 - Corrugated paper and 
paperboard, whether or not 
perforated  
4808.20  -Sack kraft paper, creped or 
crinkled, whether or not embossed or perforated 4808.20
 
 - Sack kraft paper, creped or 
crinkled, whether or not embossed or perforated  
4808.30 
 -Other kraft paper, c reped or 
crinkled, whether or not embossed 
or perforated 4808.30  
 - Other kraft paper, creped or 
crinkled, whether or not 
embossed or perforated  
4808.90 -Othe r 4808.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), 
creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading No. 48.03. As specified for
 
subheadings  
4808.10 -  Corrugated paper and paperboa rd, whether or not perforated  CTH 
4808.20 -  Sack kraft paper, creped or crinkled, whether or not embossed or perforated  CTH 
4808.30 -  Other kraft paper, creped or crinkled, whether or not embossed or perforated  CTH 
4808.90 -  Othe r CC 
 JOB/RO/2/Rev.1 
 
- 86 - 
 
  HS2002 Description  Rule 
48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), 
creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. As specified for
 
subheadings  
4808.10 -  Corrugated paper and paperboard, whether or not perforated  CTH, except from split 
heading ex48.23(e) 
4808.20 -  Sack kraft paper, creped or crinkled, whether or not embossed or perforated  CTH, except from split 
heading ex48.23(e) 
4808.30 -  Other kraft paper, creped or crinkled, whether or not embossed or perforated  CTH, except from split 
heading ex48.23(e) 
4808.90 -  Othe r CC, except from split 
heading ex48.23(e) 
 
(c) Comments by the Secretariat12 
HS 2002 Description  Rule 
48.08 Paper and paperboard, co rrugated (with or without glued flat surface sheets), 
creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. As specified for
 
subheadings  
4808.10 -  Corrugated paper and paperboard, whether o r not perforated  CTH  
4808.20 -  Sack kraft paper, creped or crinkled, whether or not embossed or perforated  CTH 
4808.30 -  Other kraft paper, creped or crinkled, whether or not embossed or perforated  CTH 
4808.90 -  Othe r CC 
 
See comments for heading 48.01. 
 
105. Heading 48.10  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
48.10 Paper and paperboard, coated 
on one or both sides with kaolin 
(China clay) or other inorganic substances, with or without a binder, and with no other 
coating, whether or not surface-
coloured, surface-decorated or printed, in rolls or sheets. 48.10
 Paper and paperboard, coated on one 
or both sides with kaolin (China clay) 
or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-
coloured, surface-decorated or 
printed, in rolls or rectangular (including square) sheets, of any size. The criteria for paper 
in strips or rolls of 
heading 48.08 have been increased.  At the same time, 
dimensional criteria 
have been deleted for heading 48.10. 
 -Paper and paperboard of a kind 
used for writing, printing or 
other graphic purposes, not 
containing fibres obtained by a 
mechanical process or of which 
not more than 10% by weight of 
the total fibre content consists of 
such fibres:  - Paper and paperboard of a kind used 
for writing, printing or other graphic 
purposes, not containing fibres 
obtained by a mechanical or chemi-
mechanical process or of which not 
more than 10% by weight of the total 
fibre content consists of such fibres:    
4810.11  --Weighing not more than 150 
g/m² -
 (deleted)   
4810.12 
 --Weighing more than 150 g/m² - (deleted)   
  4810.13  -- In rolls   
  4810.14  -- In sheets with one side not 
exceeding 435 mm and the other side 
not exceeding 297 mm in the unfolded 
state  
  4810.19  -- Other  
 -Paper and paperboard of a kind 
used for writing, printing or 
other graphic purposes, of which 
more than 10 % by weight of 
the total fibre content consists of 
fibres obtained by a mechanical 
process:  - Paper and paperboard of a  kind used 
for writing, printing or other graphic 
purposes, of which more than 10% by 
weight of the total fibre content 
consists of fibres obtained by a 
mechanical or chemi-mechanical 
process:  
4810.21 --Light-weight coated pape r -  (deleted)   
  4810.22  -- Light-weight coated pape r  
4810.29 -- Othe r 4810.29  -- Other  
 - Kraft paper and paperboard, 
other than that of a kind used 
for writing, printing or other 
graphic purposes:  - Kraft paper and paperboard, other 
than that of a kind used for writing, 
printing or other graphic purposes:  
                                               
12 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". JOB/RO/2/Rev.1 
 
- 87 - 
 
  HS1996 Description HS2002  Description  Reason for change  
4810.31 
 --Bleached uniformly throughout 
the mass and of which more than 95 % by weight of the total fibre content consists of wood 
fibres obtained by a chemical 
process, and weighing more than 150 g/m² or less 4810.31
 -- Bleached uniformly throughout the 
mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a 
chemical process, and weighing 150 
g/m² or less  
4810.32 
 --Bleached uniformly throughout 
the mass and of which more 
than 95 % by weight of the total 
fibre content consists of wood 
fibres obtained by a chemical 
process, and weighing more 
than 150 g/m² 4810.32  -- Bleached uniformly throughout the 
mass and of which more than 95 % by 
weight of the total fibre content 
consists of wood fibres obtained by a 
chemical process, and weighing more 
than 150 g/m²  
4810.39 --Othe r 4810.39  -- Other  
 -Other paper and paperboard:  - Other paper and paperboard:   
4810.91 --Multi-ply -  (deleted)   
  4810.92  -- Multi-ply   
4810.99 --Othe r 4810.99  -- Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
48.10 Paper and paperboard, coated on one or both sides with kaolin (China clay) 
or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets. CTH
 
 
 
  
HS 2002 Description  Rule 
48.10 Paper and paperboard, coated on one or both sides with kaolin (China 
clay) or other inorganic substances, with or without a binder, and with no 
other coating, whether or not surface-coloured, surface-decorated or 
printed, in rolls or rectangular (including square) sheets, of any size. - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of 
the total fibre content consists of such fibres: As specified for split heading
 
ex48.10(a) -- The content came from heading 48.10(HS96)  CTHS  
ex48.10(b) -- The content came from heading 48.23 (HS96)  CTHS, except from split headings 
ex48.02(d), ex48.23(f) or split subheading ex4811.10(a), 
ex4811.41(a), ex4811.49(a), 
ex4811.51(a), ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
 
(c) Comments by the Secretariat13 
Recommendation 1 
 
HS2002 Description  Rule 
48.10 Paper and paperboard, coated on one or both sides with kaolin (China clay) or 
other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size.  
-  Paper and paperboard of a kind used for writing, printing or other graphic 
purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: CTH 
 
See comments for heading 48.01. 
 
Recommendation 2 
 
HS2002 Description  Rule 
48.10 Paper and paperboard, coated on one or both sides with kaolin (China clay) or As specified for split  
                                               
13 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". JOB/RO/2/Rev.1 
 
- 88 - 
 
  HS2002 Description  Rule 
other inorganic substances, with or without a binder, and with no other coating, 
whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size.  
-  Paper and paperboard of a kind used for writing, printing or other graphic 
purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: heading 
ex48.10(a) --In strips or rolls of a width exceeding 15 cm; or in rectangular (including 
square) sheets with one side exceeding 36 cm and the other side exceeding 15 
cm in the unfolded state. CTHS 
ex48.10(b) --Othe r CTHS, except from split 
heading ex48.02(a), ex48.11(c), ex48.23(g) 
or ex48.23(h) 
 
See comments for heading 48.01. 
 106. Heading 48.11 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
48.11 
  Paper, paperboard, cellulose 
wadding and webs of cellulose fibres, coated, impregnated, 
covered, surface-coloured, 
surface-decorated or printed, in rolls or sheets, other than goods of the kind described in heading No. 48.03, 48.09 or 48.10. 48.11
 
 
 Paper, paperboard, cellulose 
wadding and webs of cellulose fibres, coated, impregnated, 
covered, surface-coloured, surface-
decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in 
heading 48.03, 48.09 or 48.10. The transfers result 
from amendments regarding the size of 
paper, paperboard, 
cellulose wadding and webs of cellulose fibres in strips or rolls. 
4811.10 -Tarred, bituminised or 
asphalted paper and paperboard 4811.10  - Tarred, bituminised or asphalted 
paper and paperboard  
 -Gummed or adhesive paper and 
paperboard: - (deleted)   
4811.21 --Self adhesive - (deleted)   
4811.29 --Othe r -  (deleted)   
 -Paper and paperboard coated, 
impregnated or covered with 
plastics (excluding adhesives): - (deleted)   
4811.31 
 --Bleached, weighing more than 
150 g/m² - (deleted)   
4811.39 --Othe r - (deleted)   
4811.40 -Paper and paperboard, coated, 
impregnated or covered with 
wax, paraffin wax, stearin, oil or glycerol  - Gummed or adhesive paper and 
paperboard:  
  4811.41  -- Self-adhesive   
  4811.49  -- Other  
   - Paper and paperboard coated, 
impregnated or covered with 
plastics (excluding adhesives):  
  4811.51  -- Bleached, weighing more than 
150 g/m²  
  4811.59  -- Other  
  4811.60  - Paper and paperboard, coated, 
impregnated or covered with wax, paraffin wax, stearin, oil or glycerol  
4811.90 -Other paper, paperboa rd, 
cellulose wadding and webs of 
cellulose fibres 4811.90  - Other paper, paperboard, 
cellulose wadding and webs of 
cellulose fibres  
 
(b) Technical rectification 
HS1996 Description  Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, 
coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of the kind described 
in heading No. 48.03, 48.09 or 48.10. As specified for subheadings
 
4811.10 - Tarred, bituminised or asphalted paper and paperboard  CTSH  
 - Gummed or adhesive paper and paperboard:   
4811.21 --   Self-adhesive CTSH  
4811.29 --   Othe r CTSH  
 - Paper and paperboard coated, impregnated or covered with plastics 
(excluding adhesives):  JOB/RO/2/Rev.1 
 
- 89 - 
 
  HS1996 Description  Rule 
4811.31 --   Bleached, weighing more than 150 g/m²  CTSH  
4811.39 --  Othe r As specified for split subheadings   
ex4811.39(a) -  Ink-jet imaging paper and paperboardcoated, impregnated or 
covered with plastic CTSHS  
ex4811.39(b) - Othe r CTSH  
4811.40 - Paper and paperboard, coated, impregnated or covered with wax, 
paraffin wax, stearin, oil or glycerol  CTSH  
4811.90 -  Other paper, paperboard, cellulose wadding and webs of cellulose 
fibres CTSH  
 
 
 
HS 2002 Description  Rule 
48.11 Paper, paperboard, cellulose wadding and webs of 
cellulose fibres, coated, impregnated, covered, surface-
coloured, surface-decorated or printed, in rolls or 
rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. As specified for subheadings  
4811.10 - Tarred, bituminised or asphalted paper and paperboard  As specified for split subheading 
ex4811.10(a) -- The content came from heading 48.23(HS96)  CTSHS except from split heading ex48.02(d), 
ex48.10(b), ex48.23(f) or split subheading ex4811.41(a), ex4811.49(a), ex4811.51(a), ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
ex4811.10(b) -- Othe r CTSHS  
 - Gummed or adhesive paper and paperboard:  As specified for split subheading 
4811.41 --   Self-adhesive  
ex4811.41(a) ---The content came from heading 48.23(HS96)  CTSHS except from split heading ex48.02(d), ex48.10(b), ex48.23(f) or split subheading 
ex4811.10(a), ex4811.49(a), ex4811.51(a), 
ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
ex4811.41(b) --- Othe r CTSHS  
4811.49 --   Othe r As specified for split subheading 
ex4811.49(a) 
 
 --- The content came from heading 48.23(HS96)  
 CTSHS except from split heading ex48.02(d), 
ex48.10(b) or ex48.23(f) or split subheadings 
ex4811.10(a), ex4811.41(a), ex4811.51(a), 
ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
ex4811.49(b) --- Othe r CTSHS  
  - Paper and paperboard coated, impregnated or covered 
with plastics (excluding adhesives): As specified for split subheading 
4811.51 --   Bleached, weighing more than 150 g/m²   
ex4811.51(a) --- The content came from heading 48.23(HS96)  CTSHS except from split heading ex48.02(d), 
ex48.10(b), ex48.23(f) or split subheadings 
ex4811.10(a), ex4811.41(a), ex4811.49(a), 
ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
ex4811.51(b) --- Othe r CTSHS  
4811.59 --  Othe r As specified for split subheading   
ex4811.59(a) --- Ink-jet imaging paper and paperboardcoated, 
impregnated or covered with plastic CTSHS  
ex4811.59(b) ---The content came from heading 48.23(HS96)  CTSHS except from split heading ex48.02(d), 
ex48.10(b) ex48.23(f) or split subheadings 
ex4811.10(a), ex4811.41(a), ex4811.49(a), 
ex4811.51(a), ex4811.60(a) or ex4811.90(a) 
ex4811.59(c) --- Othe r CTSHS except from split subheading 
ex4811.59(a) 
4811.60 - Paper and paperboard, coated, impregnated or covered 
with wax, paraffin wax, stearin, oil or glycerol  As specified for split subheading 
ex4811.60(a) -- The content came from heading 48.23(HS96)  CTSHS except from split heading ex48.02(d), ex48.10(b) or ex48.23(f) or split subheadings ex4811.10(a), ex4811.41(a), ex4811.49(a), ex4811.51(a), ex4811.59(b) or ex4811.90(a) 
ex4811.60(b) -- Othe r CTSHS  
4811.90 -  Other paper, paperboard, cellulose wadding and webs 
of cellulose fibres As specified for split subheading 
ex4811.90(a) -- The content came from heading 48.23(HS96)  CTSHS except from split heading ex48.02(d), 
ex48.10(b) or ex48.23(f) or split subheadings 
ex4811.10(a), ex4811.41(a), ex4811.49(a), 
ex4811.51(a), ex4811.59(b) or ex4811.60(a)  
ex4811.90(b) -- Othe r CTSHS  
 JOB/RO/2/Rev.1 
 
- 90 - 
 
  (c) Comments by the Secretariat14 
Recommendation 1 
 
HS 2002 Description  Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. As specified for subheadings
 
4811.10 - Tarred, bituminised or asphalted paper and paperboard  CTSH 
 - Gummed or adhesive paper and paperboard:   
4811.41 --   Self-adhesive CTSH 
4811.49 --   Othe r CTSH 
 - Paper and paperboard coated, impregnated or covered with plastics 
(excluding adhesives):  
4811.51 --   Bleached, weighing more than 150 g/m²  CTSH 
4811.59 --  Othe r As specified for split 
subheadings  
ex4811.59(a) ---  Ink-jet imaging paper and paperboardcoated, impregnated or covered 
with plastic CTSHS 
ex4811.59(b) --- Othe r CTSH 
4811.60 - Paper and paperboard, coated, impr egnated or covered with wax, paraffin 
wax, stearin, oil or glycerol  CTSH 
4811.90 -  Other paper, paperboard, cellulose wadding and webs of cellulose fibres  CTSH 
 
Recommendation 2 
 
HS 2002 Description  Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or 
rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. As specified for split
 
heading  
ex48.11(a) -Ink-jet imaging paper and paperboard coated, impregnated or covered with 
plastic CTHS 
ex48.11(b) -Othe r CTH 
 
Recommendation 3 
 
HS 2002 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. As specified for split
 
heading  
ex48.11(a) - In strips or rolls of a width not exceeding 15 cm; in rectangular (including 
square) sheets no side exceeding 36 cm CTHS 
ex48.11(b) -Ink-jet imaging paper and paperboard coated, impregnated or covered with 
plastic CTHS 
ex48.11(c) -Othe r CTH, except from 
ex48.10(b) or ex48.23(h) 
 
See comments for heading 48.01 
 
107. Heading 48.23  
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
48.23 
 Other paper, paperboard, 
cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper 
pulp, paper, paperboard, 
cellulose wadding or webs of cellulose fibres.  48.23
 
 Other paper, paperboard, 
cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of 
paper pulp, paper, 
paperboard, cellulose wadding or webs of cellulose fibres. The scope of paper and 
paperboard of a kind used for writing, printing or other graphic purposes has been 
expanded.  At the same time, 
the size of paper, paperboard, cellulose wadding and webs of cellulose fibres in strips or rolls has been amended. 
 -Gummed or adhesive paper, 
in strips or rolls:  - Gummed or adhesive 
paper, in strips or rolls:  
4823.11 --Self-adhesive  - (deleted)   
                                               
14 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". JOB/RO/2/Rev.1 
 
- 91 - 
 
  HS 1996 Description HS 2002  Description  Reason for change  
  4823.12  -- Self-adhesive   
4823.19 --Othe r 4823.19  -- Other  
4823.20 -Filter paper and paperboard 4823.20  - Filter paper and paperboard   
4823.40 
 -Rolls, sheets and dials, 
printed for self-recording 
apparatus 4823.40  
 - Rolls, sheets and dials, 
printed for self-recording 
apparatus  
 -Other paper and paperboard, 
of a kind used for writing, 
printing or other graphic 
purposes: - (deleted)   
4823.51  --Printed, embossed or 
perforated -
 (deleted)   
4823.59 --Othe r - (deleted)   
4823.60 
 -Trays, dishes, plates, cups 
and the like, of paper or 
paperboard 4823.60  
 -Trays, dishes, plates, cups 
and the like, of paper or 
paperboard  
4823.70 
 -Moulded or pressed articles of 
paper pulp 4823.70  
 -Moulded or pressed articles 
of paper pulp  
4823.90 -Othe r 4823.90  -Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of cellulose 
fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. CTH
 
 
 
 
HS 2002 Description  Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of cellulose 
fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. As specified for split heading 
ex48.23(a) -The content came from heading 48.04(HS96)  CTHS except from heading 48.04  
ex48.23(b) -The content came from heading 48.05(HS96)  CTHS except from heading 48.05 or 
split heading ex48.02(c) 
ex48.23(c) -The content came from heading 48.06(HS96)  CTHS except from heading 48.06  
ex48.23(d) -The content came from heading 48.07(HS96)  CTHS except from heading 48.07  
ex48.23(e) -The content came from heading 48.08(HS96)  CTHS except from heading 48.08 [or 
from Chapter 48] 
ex48.23(f) -Other (The content came from heading 48.23(HS96))  CTH except from split heading ex48.02(d), ex48.10(b) or split subheadings ex4811.10(a), 
ex4811.41(a), ex4811.49(a), 
ex4811.51(a), ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
 
(c) Comments by the Secretariat15 
HS 2002 Description  Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to 
size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding 
or webs of cellulose fibres. As speci fied for split  
heading 
ex48.23(a) -   Uncoated kraft paper and paperboard, other than that of heading 48.02 or 
48.03 in strips or rolls of a width exce eding 15 cm but not exceeding 36 cm   CTH 
ex48.23(b) -   Other uncoated paper and paperboard, not further worked or processed than 
as specified in Note 3 to this Chapter in strips or rolls of a width exceeding 15 
cm but not exceeding 36 cm,   CTH 
ex48.23(c) -   Vegetable parchment, greaseproof papers, tracing papers and glassine and 
other glazed transparent or translucent papers, in strips or rolls of a width 
exceeding 15 cm but not exceeding 36 cm    CTH 
ex48.23(d) -   Composite paper and paperboard (made by sticking flat layers of paper or 
paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm    CTH 
                                               
15 Non-paper prepared by the Worl d Customs Organization for the 20st Session of the Technical 
Committee on Rules of Origin (TCRO): " On the simplified presentation of the product specific rules of origin 
applicable to Chapter 48 in the context of the technical rectifications relating to changes in the Harmonized 
System ". JOB/RO/2/Rev.1 
 
- 92 - 
 
  HS 2002 Description  Rule 
ex48.23(e) -   Paper and paperboard, corrugated (with or without glued flat surface sheets), 
whether or not perforated other than paper of the kind described in heading 
48.03, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm; 
kraft paper, creped or crinkled, whether or not embossed or perforated, in strips 
or rolls other than paper of the kind described in heading 48.03, of a width 
exceeding 15 cm but not exceeding 36 cm    CTHS 
ex48.23(f) -   Paper and paperboard, corrugated (with or without glued flat surface sheets), 
creped, crinkled, embossed or perforated, in strips or rolls other than paper of the kind described in heading 48.03, of a width exceeding 15 cm but not 
exceeding 36 cm, other than paper and paperboard covered by split heading 
ex48.23(e)    CC 
ex48.23(g) -   Other, in strips or rolls, of a width not exceeding 15cm or in rectangular 
(including square) sheets no side exceeding 36 cm    CTHS, except from 
ex48.10(b) or ex48.23(h) 
ex48.23(h) -   Othe r CTHS, except from 
ex48.02(d), ex48.10(b), 
ex48.11(c) or ex48.23(g) 
 
108. Heading 51.02 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
51.02 
  Fine or coarse animal 
hair, not carded or combed. 51.02 
 Fine or coarse animal 
hair, not carded or combed. Subheading 5102.10 has been subdivided 
to create a new subheading 5102.11 for fine animal hair of Kashmir (cashmere) goats. 
5102.10 -Fine animal hai r  - Fine animal hair:   
  5102.11  -- Of Kashmir  
(cashmere) goats  
  5102.19  -- Other  
 
(b) Technical rectification 
HS1996 Description Rule 
51.02 Fine or coarse animal hair, not carded or 
combed. The origin shall be the country where the fine or coarse animal hair 
of this heading is obtained in its natural or unprocessed state. 
 
 
 
HS2002 Description Rule 
51.02 Fine or coarse animal hair, not carded or 
combed. The origin shall be the country where the fine or coarse animal hair 
of this heading is obtained in its natural or unprocessed state. 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
109. Heading 51.05 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
51.05 
   Wool and fine or coarse 
animal hair, carded or combed (including combed wool in fragments). 51.05
 
 Wool and fine or coarse 
animal hair, carded or combed (including combed wool in fragments). Subheading 5105.30 has been 
subdivided to create a new subheading 5105.31 for fine animal hair of Kashmir (cashmere) goats. 
5105.30 -Fine animal hair, carded or 
combed  - Fine animal hair, carded or 
combed:  
  5105.31  -- Of Kashmir (cashmere) 
goats  
  5105.39  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
51.05 Wool and fine or coarse animal hair, carded or combed (including combed wool in 
fragments). CTH 
 
 JOB/RO/2/Rev.1 
 
- 93 - 
 
  HS 2002 Description  Rule 
51.05 Wool and fine or coarse animal hair, carded or combed (including combed wool in 
fragments). CTH 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
110. Heading 53.05 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
53.05 
 Coconut, abaca (Manila hemp o r 
Musa textilis Nee ), ramie and 
other vegetable textile fibres, 
not elsewhere specified or included, raw or processed but not spun; tow, noils and waste 
of these fibres (including yarn 
waste and garnetted stock). 53.05
 
 Coconut, abaca (Manila hemp or 
Musa textilis Nee ), ramie and 
other vegetable textile fibres, not 
elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these 
fibres (including yarn waste and 
garnetted stock). Deletion of subheadings 
5305.91 and 5305.99 
entails the transfer of 
those products to subheading 5305.90. 
 -Other: 5305.90  -Othe r  
5305.91 --Raw  (deleted)   
5305.99 --Othe r  (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and 
other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.05(a) 
 - Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and 
other vegetable textile fibres, not elsewhere specified or 
included, raw or processed but not spun The origin shall be the country where the 
coconut, abaca, ramie and other 
vegetable textile fibr es of this split 
heading are obtained in their natural or 
unprocessed state 
ex53.05(b) - Garnetted stock of these fibres CTHS  
ex53.05(c) 
 - Othe r The origin shall be the country where the 
tow, noils and waste of this split heading 
are derived from manufacturing or 
processing operations or from 
consumption 
 
 
HS 2002 Description  Rule 
53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and 
other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.05(a) 
 - Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and 
other vegetable textile fibres, not elsewhere specified or 
included, raw  or processed but not spun The origin shall be the country where the 
coconut, abaca, ramie and other 
vegetable textile fibr es of this split 
heading are obtained in their natural or 
unprocessed state 
ex53.05(b) - Garnetted stock of these fibres CTHS  
ex53.05(c) 
 - Othe r The origin shall be the country where the 
tow, noils and waste of this split heading 
are derived from manufacturing or 
processing operations or from 
consumption 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule which is set out at split level.  Therefore, no technical rectification is 
needed.  Maintain the initial split heading structure.  JOB/RO/2/Rev.1 
 
- 94 - 
 
  111. Heading 53.08 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
53.08 Yarn of other vegetable 
textile fibres; paper yarn. 53.08 Yarn of other vegetable 
textile fibres; paper yarn. Deletion of subheading 5308.30 entails 
the transfer of that product to 
subheading 5308.90 
5308.10 -Coir yarn 5308.10  - Coir yarn   
5308.20 -True hemp yarn  5308.20  - True hemp yarn   
5308.30 -Paper yarn - (deleted)   
5308.90 -Othe r 5308.90  - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
53.08 Yarn of other vegetable textile fibres; paper yarn.  As specified for split headings   
ex53.08(a) - Yarn of other vegetable textile fibres; paper 
yarn:  processed [CTH; or change by core spinning.] 
ex53.08(b) - Yarn of other vegetable textile fibres; paper 
yarn:  printed, dyed (including dyed white) [CTH; or change by permanent dyeing or permanent 
printing from unbleached or prebleached yarn with at 
least two preparatory or finishing operations.] 
ex53.08(c) - Othe r CTH 
 
 
 
HS 2002 Description Rule 
53.08 Yarn of other vegetable textile fibres; paper yarn.  As specified for split headings   
ex53.08(a) - Yarn of other vegetable textile fibres; paper 
yarn:  processed [CTH; or change by core spinning.] 
 
ex53.08(b) - Yarn of other vegetable textile fibres; paper 
yarn:  printed, dyed (including dyed white) [CTH; or change by permanent dyeing or permanent 
printing from unbleached or prebleached yarn with at 
least two preparatory or finishing operations.] 
ex53.08(c) - Othe r CTH 
 
(c) Comments by the Secretariat 
Maintain the initial split heading structure.  No technical rectification is needed. 
 112. Heading 56.07 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
56.07 
  Twine, cordage, ropes and cables, 
whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with 
rubber or plastics. 56.07
 
 
  
 Twine, cordage, ropes and 
cables, whether or not plaited or braided and whether or not impregnated, coated, covered or 
sheathed with rubber or plastics. Deletion of subheading 
5607.30 entails the transfer of that product to subheading 5607.90. 
5607.30 
 -Of abaca (Manila hemp or Musa 
textilis Nee ) or other hard (leaf) 
fibres - (deleted)   
5607.90 -Othe r 5607.90  -Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whethe r 
or not impregnated, coated, covered or sheathed with rubber or plastics CTH 
 
 
 
HS 2002 Description  Rule 
56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether 
or not impregnated, coated, covered or sheathed with rubber or plastics CTH 
 JOB/RO/2/Rev.1 
 
- 95 - 
 
  (c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
113. Heading 59.04 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
59.04 
 Linoleum, whether or not cut to 
shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. 59.04
 
 
 Linoleum, whether or not cut to 
shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. Deletion of subheading 
5904.91 and 5904.92 entails the transfer of those products to subheading 5904.90 
5904.10 -Linoleum 5904.10  - Linoleum   
 -Other: 5904.90  - Other  
5904.91 
 --With a base consisting of 
needleloom felt or nonwovens - (deleted)   
5904.92 --With other textile base -  (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or 
covering applied on a textile backing, whether or not cut to shape. CTH  
 
 
 
 
HS 2002 Description  Rule 
59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or 
covering applied on a textile backing, whether or not cut to shape. CTH  
 
 
(c) Comments by the Secretariat 
  The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
114. Heading 60.02 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
60.02 Other knitted or crocheted fabrics. 60.02  Knitted or crocheted fab rics 
of a width not exceeding 
30cm, containing by weight 
5% or more of elastomeric yarn or rubber thread, other than those of heading 
60.01. The new structure of 
headings 60.02 to 60.06 for 
knitted or crocheted fabrics 
has been created with a view to establishing a parallel between woven fabrics and 
knitted or crocheted fabrics. 
6002.10 
 -Of a width not exceeding 30cm, 
containing by weight 5% or more of 
elastomeric yarn or rubber thread - (deleted)   
6002.20 -Other, of a width not exceeding 
30cm - (deleted)   
6002.30 
 -Of a width exceeding 30cm, 
containing by weight 5% or more of 
elastomeric yarn or rubber thread - (deleted)   
 -Other fabrics, warp knit (including 
those made on galloon knitting 
machines): 6002.40  - Containing by weight 5% 
or more of elastomeric yarn 
but not containing rubber thread  
6002.41 --Of wool or fine animal hai r - (deleted)   
6002.42 --Of cotton -  (deleted)   
6002.43 --Of man-made fibres - (deleted)   
6002.49 --Othe r -  (deleted)   
 -Other: 6002.90  - Other  
6002.91 --Of wool or fine animal hai r -  (deleted)   
6002.92 --Of cotton - (deleted)   JOB/RO/2/Rev.1 
 
- 96 - 
 
  HS1996 Description HS2002  Description  Reason for change  
6002.93 --Of man-made fibres -  (deleted)   
6002.99 --Othe r - (deleted)   
  60.03  Knitted or crocheted fabrics 
of a width not exceeding 30 
cm, other than those of 
heading 60.01 or 60.02.  
  6003.10  - Of wool or fine animal hai r  
  6003.20  - Of cotton   
  6003.30  - Of synthetic fibres   
  6003.40  - Of artificial fibres   
  6003.90  - Other  
  60.04  Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or 
more of elastomeric yarn or 
rubber thread, other than those of heading 60.01.  
  6004.10  - Containing by weight 5 % 
or more of elastomeric yarn 
but not containing rubber 
thread  
  6004.90  - Other  
  60.05  Warp knit fabrics (including 
those made on galloon 
knitting machines), other 
than those of headings 
60.01 to 60.04.  
  6005.10  - Of wool  or fine animal hai r  
   - Of cotton:   
  6005.21  -- Unbleached or bleached   
  6005.22  -- Dyed  
  6005.23  -- Of yarns of different 
colours  
  6005.24  -- Printed   
   - Of synthetic  fibres:   
  6005.31  -- Unbleached or bleached   
  6005.32  -- Dyed  
  6005.33  -- Of yarns of different 
colours  
  6005.34  -- Printed   
   - Of artificial  fibres:   
  6005.41  -- Unbleached or bleached   
  6005.42  -- Dyed  
  6005.43  -- Of yarns of different 
colours  
  6005.44  -- Printed   
  6005.90  - Other  
  60.06  Other knitted or crocheted 
fabrics.  
  6006.10  - Of wool or fine animal hai r  
   - Of cotton:   
  6006.21  -- Unbleached or bleached   
  6006.22  -- Dyed  
  6006.23  -- Of yarns of different 
colours  
  6006.24  -- Printed   
   - Of synthetic fibres:   
  6006.31  -- Unbleached or bleached   
  6006.32  -- Dyed  
  6006.33  -- Of yarns of different 
colours  
  6006.34  -- Printed   
   - Of artificial  fibres:   
  6006.41  -- Unbleached or bleached   
  6006.42  -- Dyed  
  6006.43  -- Of yarns of different 
colours  
  6006.44  -- Printed   
  6006.90  - Other  
 JOB/RO/2/Rev.1 
 
- 97 - 
 
  (b) Technical rectification16 
HS 1996 Description  Rule 
60.02 Other knitted or crocheted fabrics.  As specified for split headings 
ex60.02(a) - Other knitted or crocheted fabrics: printed, dyed 
(including dyed white) [CTH; Change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex60.02(b) - Othe r CTH  
 
 
 
HS 2002 Description Rule 
60.02 Knitted or crocheted fabrics of a width not exceeding 
30cm, containing by weight 5% or more of 
elastomeric yarn or rubber thread, other than those of heading 60.01. As specified for split headings  
ex60.02(a) - Knitted or crocheted fabrics of a width not 
exceeding 30 cm, containing by weight 5% or more 
of elastomeric yarn or rubber thread, other than 
those of heading 60.01: printed or dyed [CTH; or Change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex60.02(b) - othe r CTH  
60.03 Knitted or crocheted fabrics of a width not exceeding 
30 cm, other than those of heading 60.01 or 60.02. As specified for split headings  
ex60.03(a) - Knitted or crocheted fabrics of a width not 
exceeding 30 cm, other than those of heading 60.01 or 60.02: printed or dyed [CTH; or Change from unbleached or prebleached 
fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex60.03(b) - othe r CTH  
60.04 Knitted or crocheted fabrics of a width exceeding 
30cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01 As specified for split headings  
ex60.04(a) - Knitted or crocheted fabrics of a width exceeding 
30cm, containing by weight 5% or more of 
elastomeric yarn or rubber thread, other than those 
of heading 60.01: printed or dyed [CTH; or Change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex60.04(b) - othe r CTH  
60.05 Warp knit fabrics (including those made on galloon 
knitting machines) other than those of heading 
60.01 to 60.04 As specified for split headings  
ex60.05(a) - Warp knit fabrics (including those made on galloon 
knitting machines) other than those of heading 
60.01 to 60.04: printed or dyed [CTH; or Change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex60.05(b) - othe r CTH  
60.06 Other knitted or crocheted fabrics  As specified for split headings  
ex60.06(a) - Other knitted or crocheted fabrics: printed or dyed  [CTH; or Change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex60.06(b) - othe r CTH  
 
(c) Comments by the Secretariat17 
  As the content of heading 6002 (HS 1996) has been split out into 4 headings, i.e., headings 
60.03, 60.04, 60.05 and 60.06; these newly created headings need to be split following the 
case of heading 60.02 (HS 1996). 
                                               
16 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". 
17 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". 
 JOB/RO/2/Rev.1 
 
- 98 - 
 
  115. Heading 61.10 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
61.10 
 Jerseys, pullovers, 
cardigans, waist-coats and 
similar articles, knitted or 
crocheted. 61.10  
 Jerseys, pullovers, cardigans, 
waist-coats and similar 
articles, knitted or crocheted. Subheading 6110.10 has been 
subdivided to create new 
subheadings 6110.11 and 6110.12 
for products of wool and fine animal hair of Kashmir (cashmere) goats. 
6110.10 -Of wool or fine animal 
hair  - Of wool or fine animal hair:   
  6110.11  -- Of wool   
  6110.12  -- Of Kashmir (cashmere) 
goats  
  6110.19  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
Chapter 61 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the 
goods of this split chapter have been knitted 
or crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 assembled 
from parts knitted or crocheted to shape [The origin shall be the country where the 
parts of the goods of this split chapter have 
been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 assembled 
from parts cut to shape [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country.] 
 
 
 
HS 2002 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the 
goods of this split chapter have been knitted 
or crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 assembled 
from parts knitted or crocheted to shape [The origin shall  be the country where the 
parts of the goods of this split chapter have 
been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 assembled 
from parts cut to shape [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country.] 
 
(c) Comments by the Secretariat 
  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. 
 116. Heading 68.12 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
68.12 
  Fabricated asbestos fibres; 
mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of 
such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of 
heading No. 68.11 or 68.13. 68.12
 
 
 Fabricated asbestos fib res; 
mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of 
such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of 
heading 68.11 or 68.13. Deletion of 
subheadings 6812.10 to 6812.40 entails the transfer of those 
products to subheading 
6812.90 
6812.10 -Fabricated asbestos fibres; 
mixtures with a basis of asbestos 
or with a basis of asbestos and 
magnesium carbonate - (deleted)   
6812.20 - Yarn and thread -  (deleted)   JOB/RO/2/Rev.1 
 
- 99 - 
 
  HS 1996 Description HS 2002  Description  Reason for change  
6812.30 -Cords and string, whether or not 
plaited - (deleted)   
6812.40 - Woven or knitted fabric -  (deleted)   
6812.50 
 -Clothing, clothing accessories, 
footwear and headgear 6812.50  
 -Clothing, clothing accessories, 
footwear and headgear  
6812.60 - Paper, millboard and felt 6812.60  - Paper, millboard and felt   
6812.70 
 -Compressed asbestos fibre 
jointing, in sheets or rolls 6812.70  
 -Compressed asbestos fibre 
jointing, in sheets or rolls  
6812.90 - Othe r 6812.90  - Other  
 
(b) Technical rectification18 
HS 1996 Description  Rule 
68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos 
or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of  heading No. 68.11 or 68.13. As specified for subheadings 
6812.10 - Fabricated asbestos fibres; mixtures with a basis of asbestos 
or with a basis of asbestos and magnesium carbonate CTH 
6812.20 - Yarn and thread CTSH  
6812.30 - Cords and string, whether or not plaited  [CTSH, except from subheading 6812.20]  
6812.40 - Woven or knitted fabric CTSH  
6812.50 - Clothing, clothing accessories, footwear and headgea r CTSH  
6812.60 - Paper, millboard and felt CTSH  
6812.70 - Compressed asbestos fibre jointing, in sheets or rolls  CTSH  
6812.90 - Othe r CTSH  
 
 
 
HS 2002 Description  Rule 
68.12 Fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium 
carbonate; articles of such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading No. 68.11 or 68.13. As specified for subheading 
 
 
 
6812.50 - Clothing, clothing accessories, footwear and headgea r CTSH  
6812.60 - Paper, millboard and felt CTSH  
6812.70 - Compressed asbestos fibre jointing, in sheets or rolls  CTSH  
6812.90 Othe r As specified for split subheading 
ex6812.90(a) -- fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium 
carbonate CTH 
ex6812.90(b) --Yarn and thread CTSHS  
ex6812.90(c) --Cords and string, whether or not plaited  [CTSHS, except from split subheading 
6812.90(b)] 
ex6812.90(d) --woven or knitted fabric CTSHS  
ex6812.90(e) --Othe r CTSHS  
(c) Comments by the Secretariat19 
  Since subheading 6812.50, 6812.60 and 6812.70 and the overall coverage of heading 68.12 
remain unchanged, the technical rectification is to be made to subheading 6812.90 only.  By this split structure, changes from fibres to yarn, yarn to fabrics, fabrics to articles of 
asbestos are recognised as origin conferring processes.  For fibres of split subheading 
ex6812.90(a), a CTH rule should be maintained not to allow any changes within heading 68.12. 
 
                                               
18 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". 
19 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". JOB/RO/2/Rev.1 
 
- 100 - 
 
  117. Heading 70.10 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
70.10 Carboys, bottles, flasks, jars, pots, 
phials, ampoules and other 
containers, of glass, of a kind used 
for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. 70.10
 
 
 
 Carboys, bottles, flasks, jars, pots, 
phials, ampoules and other 
containers, of glass, of a kind used 
for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. Deletion of subheading 
7010.91 to 7010.94 
entails the transfer of 
those products to new subheading 7010.90. 
 -Other, of a capacity: 7010.90  - Other  
7010.91 --Exceeding 1 l -  (deleted)   
7010.92 --Exceeding 0.33 l but not 
exceeding 1 l - (deleted)   
7010.93 -- Exceeding 0.15 l but not 
exceeding 0.33 l - (deleted)   
7010.94 --Not exceeding 0.15 l - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and 
other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids 
and other closures, of glass. As specified for split headings 
ex70.10(a) - Cut  [CTH or change by chemically etching, sand-
blasting or grinding with subsequent acid 
polishing, of unworked glassware (not etched, 
sand-blasted, ground, carved, engraved or 
otherwise decorated).] 
ex70.10(b)  - Othe r CTH  
 
 
 
HS 2002 Description Rule 
70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules 
and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. As specified for split headings 
ex70.10(a) - Cut  [CTH or change by chemically etching, sand-blasting 
or grinding with subsequent acid polishing, of 
unworked glassware (not etched, sand-blasted, 
ground, carved, engraved or otherwise decorated).] 
ex70.10(b)  - Othe r CTH  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 118. Heading 71.12 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
71.12 Waste and scrap of precious metal 
or of metal clad with precious metal; 
other waste and scrap containing 
precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 71.12
 
 Waste and scrap of precious metal 
or of metal clad with precious 
metal; other waste and scrap 
containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. Creation of a new 
subheading 7112.30 
for the identification 
of certain specific categories of waste 
7112.10 
 -Of gold, including metal clad with 
gold but excluding sweepings 
containing other precious metals - (deleted)   
7112.20  -Of platinum, including metal clad 
with platinum but excluding 
sweepings containing other precious 
metals -
 (deleted)   
  7112.30  
 - Ash containing precious metal or 
precious metal compounds  
7112.90 - Othe r  - Other:   JOB/RO/2/Rev.1 
 
- 101 - 
 
  HS1996 Description HS2002  Description  Reason for change  
  7112.91  
 -- Of gold, including metal clad 
with gold but excluding sweepings 
containing other precious metals  
  7112.92  
 -- Of platinum, including metal clad 
with platinum but excluding 
sweepings containing other precious metals  
  7112.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
71.12 Waste and scrap of precious metal or of metal clad with 
precious metal; other waste and scrap containing precious 
metal or precious metal compounds, of a kind used principally for the recovery of precious metal. The origin shall be the country where the waste 
and scrap of this heading are derived from 
manufacturing or processing operations or from consumption 
 
 
 
HS 2002 Description  Rule 
71.12 Waste and scrap of precious metal or of metal clad with 
precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. The origin shall be the country where the waste 
and scrap of this heading are derived from manufacturing or processing operations or from consumption 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
119. Heading 73.02 (a) HS change 
HS1996 Description HS2002  Description  Reason for change  
73.02 
 
 Railway or tramway track 
construction material of iron or 
steel, the following: rails, check-rails 
and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair 
wedges, sole plates (base plates), 
rail clips, bedplates, ties and other material specialized for jointing or fixing rails. 73.02
 
 Railway or tramway track 
construction material of iron or 
steel, the following: rails, check-
rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, 
chair wedges, sole plates (base 
plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. Deletion of 
subheading 7302.20 
entails the transfer of 
that product to 7302.90 
7302.10 -Rails 7302.10  -Rails   
7302.20 -Sleepers (cross-ties) -  (deleted)   
7302.30 -Switch blades, crossing frogs, point 
rods and other crossing pieces 7302.30  -Switch blades, crossing frogs, 
point rods and other crossing 
pieces  
7302.40 -Fish-plates and sole plates 7302.40  -Fish-plates and sole plates   
7302.90 -Othe r 7302.90  -Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
73.02 Railway or tramway track construction material of iron or steel, the following: rails, 
check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chai rs, chair wedges, sole plates (base plates), 
rail clips, bedplates, ties and other material specialized for jointing or fixing rails. CTH 
 
 
 
HS 2002 Description  Rule 
73.02 Railway or tramway track construction material of iron or steel, the following:  rails, 
check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing 
pieces, sleepers (cross-ties), fish-plates, chai rs, chair wedges, sole plates (base plates), 
rail clips, bedplates, ties and other material specialized for jointing or fixing rails. CTH JOB/RO/2/Rev.1 
 
- 102 - 
 
  (c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
120. Heading 74.15  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
74.15 
 Nails, tacks, drawing pins, staples 
(other than those of heading 83.05) and similar articles, of 
copper or of iron or steel with 
heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar 
articles, of copper. 74.15
 
 Nails, tacks, drawing pins, staples 
(other than those of heading 83.05) and similar articles, of 
copper or of iron or steel with 
heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar 
articles, of copper.  Deletion of 
subheadings 7415.31 and 7415.32 entails 
the transfer of those 
products to new subheading 7415.33. 
 -Other threaded articles:  - Other threaded articles:   
7415.31 --Screws for wood -  (deleted)   
7415.32 --Other screws; bolts and nuts - (deleted)   
  7415.33  -- Screws; bolts and nuts   
7415.39 --Othe r 7415.39  -- Other  
(b) Technical rectification 
HS 1996 Description  Rule 
74.15 Nails, tacks, drawing pins, staples (other than those of heading No. 83.05) and similar 
articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, 
rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. CTH 
 
  
HS 2002 Description  Rule 
74.15 Nails, tacks, drawing pins, staples (othe r than those of heading No. 83.05) and similar 
articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, 
rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. CTH 
 
(c) Comments by the Secretariat 
The amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at heading le vel.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
121. Heading 81.01 
(a) HS change 
HS1996 Description HS 2002  Description  Reason for change  
81.01 Tungsten (wolfram) and articles 
thereof, including waste and scrap. 
 81.01  
 Tungsten (wolfram) and 
articles thereof, including 
waste and scrap. Creation of new subheading 
8101.97 for identification of 
certain specific categories of waste. 
 -Other:  -Other:   
8101.91 --Unwrought tungsten, including 
bars and rods obtained simply by 
sintering; waste and scrap - (deleted)   
8101.92 --Bars and rods, other than those 
obtained simply by sintering, 
profiles, plates, sheets, strip and 
foil - (deleted)   
8101.93 --Wire -  (deleted)   
  8101.94  
 -- Unwrought tungsten, 
including bars and rods 
obtained simply by sintering  
  8101.95  
 -- Bars and rods, other than 
those obtained simply by sintering, profiles, plates, sheets, strip and foil  
  8101.96  -- Wire  
  8101.97  -- Waste and scrap   
8101.99 --Othe r 8101.99  -- Other  JOB/RO/2/Rev.1 
 
- 103 - 
 
  (b) Technical rectification 
HS 1996 Description Rule 
81.01 Tungsten (wolfram) and articles thereof, 
including waste and scrap As specified for split headings  
ex81.01(a) - Alloys CTHS  
ex81.01(b) - Refined tungsten CTHS  
ex81.01(c) - Waste and scrap The origin shall be the country where the waste and scrap 
of this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.01(d) - Bars and rods, other than those obtained 
simply by sintering, profiles CTHS  
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.01(f) - Wire CTHS  
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading  
ex81.01(gi) - Tube or pipe fittings CTHS  
ex81.01(h) - Powders CTHS  
ex81.01(ij) - Flakes CTHS  
ex81.01(k) - Cables CTHS  
ex81.01(l) - Othe r CTHS  
 
 
 
HS 2002 Description  Rule 
81.01 Tungsten (wolfram) and articles thereof, including waste 
and scrap As specified for split headings 
ex81.01(a) - Alloys CTHS  
ex81.01(b) - Refined tungsten CTHS  
ex81.01(c) - Waste and scrap The origin shall be the country where the waste 
and scrap of this split heading are derived from 
manufacturing or processing operations or from 
consumption 
ex81.01(d) - Bars and rods, other than those obtained simply by 
sintering, profiles CTHS  
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same 
split heading 
ex81.01(f) - Wire CTHS  
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same 
split heading 
ex81.01(gi) - Tube or pipe fittings CTHS  
ex81.01(h) - Powders CTHS  
ex81.01(ij) - Flakes CTHS  
ex81.01(k) - Cables CTHS  
ex81.01(l) - Othe r CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
122. Heading 81.02  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
81.02 Molybdenum and articles thereof, 
including waste and scrap. 
 81.02  Molybdenum and articles 
thereof, including waste and 
scrap. Creation of a new 
subheading 8102.97 for 
identification of certain 
specific categories of waste. 
 -Other:  -Other:   
8102.91 
 --Unwrought molybdenum, including 
bars and rods obtained simply by 
sintering; waste and scrap - (deleted)   
8102.92 
 --Bars and rods, other than those 
obtained simply by sintering, 
profiles, plates, sheets, strip and foil - (deleted)   
8102.93 --Wire -  (deleted)   
  8102.94  
 -- Unwrought molybdenum, 
including bars and rods 
obtained simply by sintering  
  8102.95  
 -- Bars and rods, other than 
those obtained simply by 
sintering, profiles, plates, sheets, strip and foil  
  8102.96  -- Wire  JOB/RO/2/Rev.1 
 
- 104 - 
 
  HS1996 Description HS2002  Description  Reason for change  
  8102.97  -- Waste and scrap   
8102.99 --Othe r 8102.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
81.02 Molybdenum and articles thereof, including 
waste and scrap. As specified for split headings  
ex81.02(a) - Alloys CTHS  
ex81.02(b) - Refined molybdenum CTHS  
ex81.02(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.02(d) - Bars and rods, other than those obtained 
simply by sintering, profiles CTHS  
ex81.02(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.02(f) - Wire CTHS  
ex81.02(g) - Tubes and pipes CTH; or cold-rolling from articles of the same split heading.  
ex81.02(gi) - Tube or pipe fittings CTHS  
ex81.02(h) - Powders CTHS  
ex81.02(ij) - Flakes CTHS  
ex81.02(k) - Cables CTHS  
ex81.02(l) - Othe r CTHS  
 
  
HS 2002 Description Rule 
81.02 Molybdenum and articles thereof, including 
waste and scrap. As specified for split headings  
ex81.02(a) - Alloys CTHS  
ex81.02(b) - Refined molybdenum CTHS  
ex81.02(c) - Waste and scrap The origin shall be the country where the waste and scrap 
of this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.02(d) - Bars and rods, other than those obtained 
simply by sintering , profiles CTHS  
ex81.02(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.02(f) - Wire CTHS  
ex81.02(g) - Tubes and pipes CTH; or cold-rolling from articles of the same split heading.  
ex81.02(gi) - Tube or pipe fittings CTHS  
ex81.02(h) - Powders CTHS  
ex81.02(ij) - Flakes CTHS  
ex81.02(k) - Cables CTHS  
ex81.02(l) - Othe r CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
123. Heading 81.03 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
81.03 Tantalum and articles thereof, 
including waste and scrap. 81.03  
 Tantalum and articles 
thereof, including waste and 
scrap. Subheading 8103.10 has been 
subdivided to create a new 
subheading 8103.30 for the identification of certain specific categories of waste. 
8103.10 
 -Unwrought tantalum, including 
bars and rods obtained simply 
by sintering; waste and scrap; 
powders - (deleted)   
  8103.20  
 - Unwrought tantalum, 
including bars and rods 
obtained simply by sintering; 
powders  
  8103.30  - Waste and scrap   
8103.90 - Othe r 8103.90  - Other  
 JOB/RO/2/Rev.1 
 
- 105 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
81.03 Tantalum and articles thereof, including waste and scrap.  As specified for split headings 
ex81.03(a) - Alloys CTHS  
ex81.03(b) - Refined tantalum CTHS  
ex81.03(c) - Waste and scrap The origin shall be the country where the waste 
and scrap of this split heading are derived from 
manufacturing or processing operations or from 
consumption 
ex81.03(d) - Bars and rods, other than those obtained simply by 
sintering, profiles CTHS  
ex81.03(e) - Plates, sheets, strip and foil CTHS; or cold-  rolling from articles of the same 
split heading  
ex81.03(f) - Wire CTHS  
ex81.03(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same 
split heading  
ex81.03(gi) - Tube or pipe fittings CTHS  
ex81.03(h) - Powders CTHS  
ex81.03(ij) - Flakes CTHS  
ex81.03(k) - Cables CTHS  
ex81.03(l) - Othe r CTHS  
 
 
 
HS 2002 Description  Rule 
81.03 Tantalum and articles thereof, including waste and scrap.  As specified for split headings 
ex81.03(a) - Alloys CTHS  
ex81.03(b) - Refined tantalum CTHS  
ex81.03(c) - Waste and scrap The origin shall be the country where the waste 
and scrap of this split heading are derived from 
manufacturing or processing operations or from 
consumption 
ex81.03(d) - Bars and rods, other than those obtained simply by 
sintering, profiles CTHS  
ex81.03(e) - Plates, sheets, strip and foil CTHS; or cold-  rolling from articles of the same 
split heading  
ex81.03(f) - Wire CTHS  
ex81.03(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same 
split heading  
ex81.03(gi) -Tubes or pipes fittings CTHS  
ex81.03(h) - Powders CTHS  
ex81.03(ij) - Flakes CTHS  
ex81.03(k) - Cables CTHS  
ex81.03(l) - Othe r CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
124. Heading 81.05  
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
81.05 
 Cobalt mattes and other 
intermediate products of cobalt metallurgy; cobalt and articles thereof, including 
waste and scrap. 81.05
 
 Cobalt mattes and other 
intermediate products of cobalt metallurgy; cobalt and articles thereof, including 
waste and scrap. Subheading 8105.10 has 
been subdivided to create a new subheading 8105.30 for the identification of certain 
specific categories of waste. 
8105.10 
 -Cobalt mattes and other 
intermediate products of 
cobalt metallurgy; unwrought 
cobalt; waste and scrap; 
powders - (deleted)   
  8105.20  
 - Cobalt mattes and other 
intermediate products of cobalt metallurgy; 
unwrought cobalt; powders  
  8105.30  - Waste and scrap   
8105.90 - Othe r 8105.90  - Other  
 JOB/RO/2/Rev.1 
 
- 106 - 
 
  (b) Technical rectification 
HS 1996 Description Rule 
81.05 Cobalt mattes and other intermediate 
products of cobalt metallurgy; cobalt and 
articles thereof, including waste and scrap. As specified for split headings  
ex81.05(a) - Alloys CTHS  
ex81.05(b) - Refined cobalt CTHS  
ex81.05(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.05(d) - Bars and rods, other than those obtained 
simply by sintering, profiles CTHS  
ex81.05(e) - Plates, sheets, strip and foil CTHS; or cold-  rolling from articles of the same split heading  
ex81.05(f) - Wire CTHS  
ex81.05(g) - Tubes and pipes CTHS; or cold-  rolling from articles of the same split heading  
ex81.05(gi) - Tube or pipe fittings CTHS  
ex81.05(h) - Powders CTHS  
ex81.05(ij) - Flakes CTHS  
ex81.05(k) - Cables CTHS  
ex81.05(l) - Othe r CTHS  
 
 
 
HS 2002 Description Rule 
81.05 Cobalt mattes and other intermediate 
products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. As specified for split headings
 
ex81.05(a) - Alloys CTHS  
ex81.05(b) - Refined cobalt CTHS  
ex81.05(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.05(d) - Bars and rods, other than those obtained 
simply by sintering, profiles CTHS  
ex81.05(e) - Plates, sheets, strip and foil CTHS; or cold-  rolling from articles of the same split heading  
ex81.05(f) - Wire CTHS  
ex81.05(g) - Tubes and pipes CTHS; or cold-  rolling from articles of the same split heading  
ex81.05(gi) - Tube or pipe fittings CTHS  
ex81.05(h) - Powders CTHS  
ex81.05(ij) - Flakes CTHS  
ex81.05(k) - Cables CTHS  
ex81.05(l) - Othe r CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 125. Heading 81.07 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
81.07 Cadmium and articles 
thereof, including waste and scrap. 81.07
 
 Cadmium and articles 
thereof, including waste and scrap. 
 Subheading 8107.10 has been 
subdivided to create a new subheading 8107.30 for the 
identification of certain specific 
categories of waste. 
8107.10 -Unwrought cadmium; waste 
and scrap; powders - (deleted)   
  8107.20  
 - Unwrought cadmium; 
powders  
  8107.30  - Waste and scrap   
8107.90 - Othe r 8107.90  - Other  JOB/RO/2/Rev.1 
 
- 107 - 
 
  (b) Technical rectification 
HS 1996 Description Rule 
81.07 Cadmium and articles thereof, including 
waste and scrap. As specified for split headings  
ex81.07(a) - Alloys CTHS  
ex81.07(b) - Refined cadmium CTHS  
ex81.07(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.07(d) - Bars and rods, other than those obtained 
simply by sintering, profiles CTHS  
ex81.07(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.07(f) - Wire CTHS  
ex81.07(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading.  
ex81.07(gi) - Tube or pipe fittings CTHS  
ex81.07(h) - Powders CTHS  
ex81.07(ij) - Flakes CTHS  
ex81.07(k) - Cables CTHS  
ex81.07(l) - Other  CTHS  
 
 
 
HS 2002 Description Rule 
81.07 Cadmium and articles thereof, including 
waste and scrap. As specified for split headings  
ex81.07(a) - Alloys CTHS  
ex81.07(b) - Refined cadmium CTHS  
ex81.07(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.07(d) - Bars and rods, other than those obtained 
simply by sintering ,profiles CTHS  
ex81.07(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.07(f) - Wire CTHS  
ex81.07(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading.  
ex81.07(gi) - Tube or pipe fittings CTHS  
ex81.07(h) - Powders CTHS  
ex81.07(ij) - Flakes CTHS  
ex81.07(k) - Cables CTHS  
ex81.07(l) - Other  CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
126. Heading 81.08 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change 
81.08 Titanium and articles 
thereof, including waste and scrap. 81.08
 
 Titanium and articles 
thereof, including waste and scrap. Subheading 8108.10 has been subdivided 
to create a new subheading 8108.30 for the identification of certain specific categories of waste. 
8108.10 -Unwrought titanium; 
waste and scrap; powders - (deleted)   
  8108.20  
 - Unwrought titanium; 
powders  
  8108.30  - Waste and scrap   
8103.90 - Othe r 8103.90  - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
81.08 Titanium and articles thereof, including 
waste and scrap. As specified for split headings  
ex81.08(a) - Alloys CTHS  
ex81.08(b) - Refined titanium CTHS  
ex81.08(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split  heading are derived from manufacturing or processing 
operations or from consumption JOB/RO/2/Rev.1 
 
- 108 - 
 
  HS 1996 Description Rule 
ex81.08(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS  
ex81.08(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.08(f) - Wire CTHS  
ex81.08(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading  
ex81.08(gi) - Tube or pipe fittings CTHS  
ex81.08(h) - Powders CTHS  
ex81.08(ij) - Flakes CTHS  
ex81.08(k) - Cables CTHS  
ex81.08(l) - Othe r CTHS  
 
 
 
HS 2002 Description Rule 
81.08 Titanium and articles thereof, including 
waste and scrap. As specified for split headings  
ex81.08(a) - Alloys CTHS  
ex81.08(b) - Refined titanium CTHS  
ex81.08(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or processing 
operations or from consumption 
ex81.08(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS  
ex81.08(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.08(f) - Wire CTHS  
ex81.08(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading  
ex81.08(gi) - Tube or pipe fittings CTHS  
ex81.08(h) - Powders CTHS  
ex81.08(ij) - Flakes CTHS  
ex81.08(k) - Cables CTHS  
ex81.08(l) - Othe r CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
127. Heading 81.09 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
81.09 
 Zirconium and articles 
thereof, including waste and 
scrap. 81.09  
 Zirconium and articles 
thereof, including waste and 
scrap.   Subheading 8109.10 has been 
subdivided to create a new 
subheading 8109.30 for the identification of certain specific categories of waste. 
8109.10 
 -Unwrought zirconium; waste 
and scrap; powders - (deleted)   
  8109.20  
 - Unwrought zirconium; 
powders  
  8109.30  - Waste and scrap   
8109.90 - Othe r 8109.90  - Other  
(b) Technical rectification 
HS 1996 Description Rule 
81.09 Zirconium and articles thereof, including 
waste and scrap. As specified for split headings  
ex81.09(a) - Alloys CTHS  
ex81.09(b) - Refined zirconium CTHS  
ex81.09(c) - Waste and scrap The origin shall be the country where the waste and scrap of this 
split heading are derived from manufacturing or processing 
operations or from consumption 
ex81.09(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS  
ex81.09(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.09(f) - Wire CTHS  
ex81.09(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading  
ex81.09(gi) - Tube or pipe fittings CTHS  
ex81.09(h) - Powders CTHS  
ex81.09(ij) - Flakes CTHS  
ex81.09(k) - Cables CTHS  
ex81.09(l) - Othe r CTHS  
 JOB/RO/2/Rev.1 
 
- 109 - 
 
   
HS 2002 Description Rule 
81.09 Zirconium and articles thereof, including 
waste and scrap. As specified for split headings  
ex81.09(a) - Alloys CTHS  
ex81.09(b) - Refined zirconium CTHS  
ex81.09(c) - Waste and scrap The origin shall be the country where the waste and scrap of this 
split heading are derived from manufacturing or processing 
operations or from consumption 
ex81.09(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS  
ex81.09(e) - Plates, sheets, strip and foil CTHS; or cold-rolling f rom articles of the same split heading  
ex81.09(f) - Wire CTHS  
ex81.09(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading  
ex81.09(gi) - Tube or pipe fittings CTHS  
ex81.09(h) - Powders CTHS  
ex81.09(ij) - Flakes CTHS  
ex81.09(k) - Cables CTHS  
ex81.09(l) - Othe r CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
128. Heading 81.10 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
81.10 Antimony and articles 
thereof, including 
waste and scrap. 81.10 Antimony and articles 
thereof, including waste and 
scrap. Subheading 8110.00 has been 
subdivided to create a new 
subheading 8110.20 for the identification of certain specific categories of waste. 
  8110.10  - Unwrought antimony; 
powders  
  8110.20  - Waste and scrap   
  8110.90  - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
81.10 Antimony and articles thereof, 
including waste and scrap. As specified for split headings  
ex81.10(a) - Alloys CTHS  
ex81.10(b) - Refined antimony CTHS  
ex81.10(c) - Waste and scrap The origin shall be the country where the waste and scrap of this 
split heading are derived from manufacturing or processing 
operations or from consumption 
ex81.10(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS  
ex81.10(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading 
ex81.10(f) - Wire CTHS  
ex81.10(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading 
ex81.10(gi) - Tube or pipe fittings CTHS  
ex81.10(h) - Powders CTHS  
ex81.10(ij) - Flakes CTHS  
ex81.10(k) - Cables CTHS  
ex81.10(l) - Othe r CTHS  
 
 
 
HS 2002 Description Rule 
81.10 Antimony and articles thereof, 
including waste and scrap. As specified for split headings  
ex81.10(a) - Alloys CTHS  
ex81.10(b) - Refined antimony CTHS  
ex81.10(c) - Waste and scrap The origin shall be the country where the waste and scrap of this 
split heading are derived from manufacturing or processing 
operations or from consumption 
ex81.10(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS  
ex81.10(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split  heading 
ex81.10(f) - Wire CTHS  JOB/RO/2/Rev.1 
 
- 110 - 
 
  HS 2002 Description Rule 
ex81.10(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading 
ex81.10(gi) - Tube or pipe fittings CTHS  
ex81.10(h) - Powders CTHS  
ex81.10(ij) - Flakes CTHS  
ex81.10(k) - Cables CTHS  
ex81.10(l) - Othe r CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
129. Heading 81.12 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
81.12 Be ryllium, 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. Creation of new 
subheadings 8112.13 and 
8112.22 for the identification of certain specific categories of waste. 
 -Beryllium:    
8112.11  --Unwrought; waste and scrap; 
powders -
 (deleted)   
  8112.12  -- Unwrought; powders   
  8112.13  -- Waste and scrap   
8112.19 --Othe r 8112.19  -- Other  
8112.20 -Chromium  - Chromium   
  8112.21  -- Unwrought; powders   
  8112.22  -- Waste and scrap   
  8112.29  -- Other  
8112.30 -Germanium 8112.30  -Germanium   
8112.40 -Vanadium 8112.40  -Vanadium   
   - Thallium:   
  8112.51  -- Unwrought; powders   
  8112.52  -- Waste and scrap   
  8112.59  -- Other  
 -Other:  -Other:   
8112.91 
 --Unwrought; waste and scrap; 
powders - (deleted)   
  8112.92  -- Unwrought; waste and scrap; 
powders  
8112.99 --Othe r 8112.99  -- Other  
 
(b) Technical rectification20 
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 -- Othe r 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  
                                               
20 Non-paper prepared by the Worl d Customs Organization for the 21st Session of the Technical 
Committee on Rules of Origin (TCRO): " Guide to the Technical Rectification Exercise:  How to deal with the 
technical rectifications relating to changes in the Harmonized System ". JOB/RO/2/Rev.1 
 
- 111 - 
 
  HS 1996 Description Rule 
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) --- Othe r 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) -- Othe r 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 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 -- Othe r 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  JOB/RO/2/Rev.1 
 
- 112 - 
 
  HS 1996 Description Rule 
ex8112.99(f) --- Cables  CTSHS  
ex8112.99(g) --- Othe r CTSHS  
 
 
 
HS 2002 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 -- Othe r 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  
ex8112.19(e) --- Flakes  CTSHS  
ex8112.19(f) --- Cables  CTSHS  
ex8112.19(g) --- Othe r CTSHS  
 - Chromium:  
8112.21 --   Unwrought; powders As specified for split subheadings 
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 -- Othe r 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 and foil  CTSHS; or cold-rolling from articles of the same 
split subheading 
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) --- Othe r 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) -- Othe r 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 JOB/RO/2/Rev.1 
 
- 113 - 
 
  HS 2002 Description  Rule 
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  
 - 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 -- Othe r 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 and 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 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 
ex8112.92(d) --- Powders  CTSHS  
8112.99 -- Othe r 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) --- Othe r CTSHS  
 
(c) Comments by the Secretariat 
 As set in the technical rectification. 
 
130.  Heading 84.14 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
84.14 
  Air or vacuum pumps, air or 
other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with 
filters. 84.14
 
 
 Air or vacuum pumps, air or 
other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with 
filters. The transfers result from the 
amendment of Note 1 8(e) to Chapter 84 and heading 84.67 and the deletion of heading 85.08 and subheadings 8508.10 to 
8508.90 
8414.80 -Othe r 8414.80  -Othe r  
8414.90 -Parts 8414.90  -Parts   
 JOB/RO/2/Rev.1 
 
- 114 - 
 
  (b) Technical rectification 
HS 1996 Description Rule 
84.14 Air or vacuum pumps, air or other gas compressors 
and fans; ventilating or recycling hoods incorporating 
a fan, whether or not fitted with filters. As specified for  
subheadings  CTH; or 35% value-added 
rule 
8414.10 - Vacuum pumps CTSH   
8414.20 - Hand- or foot-operated air pumps  CTSH   
8414.30 - Compressors of a kind used in refrigerating 
equipment CTSH   
8414.40 - Air compressors mounted on a wheeled chassis for 
towing CTSH   
 - Fans:   
8414.51 --   Table, floor, wall, window, ceiling or roof fans, 
with a self-contained electric motor of an output not 
exceeding 125 W CTSH   
8414.59 --   Othe r CTSH   
8414.60 - Hoods having a maximum horizontal side not 
exceeding 120 cm CTSH   
8414.80 - Othe r CTSH   
8414.90 - Parts CTH   
85.08 Electro-mechanical tools for working in the hand, 
with self-contained electric motor. As specified for  
subheadings  CTH, except from 85.01; or 
35% value added rule 
8508.80 - Other tools CTSH   
8508.90 - Parts CTH  
 
 
 
HS 2002 Description  Rule 
84.14 Air or vacuum pumps, air or other gas 
compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. As specified for
 
subheadings  CTH; or 35% value-added 
rule  
8414.10 - Vacuum pumps CTSH   
8414.20 - Hand- or foot-operated air pumps  CTSH   
8414.30 - Compressors of a kind used in refrigerating 
equipment CTSH   
8414.40 - Air compressors mounted on a wheeled chassis 
for towing CTSH   
 - Fans:   
8414.51 -- Table, floor, wall, window, ceiling or roof fans, 
with a self-contained electric motor of an output not exceeding 125 W CTSH
  
8414.59 -- Othe r CTSH   
8414.60 - Hoods having a maximum horizontal side not 
exceeding 120 cm CTSH   
8414.80 - Othe r As specified for split  
subheading CTH except from 85.01;or 
change from ex8414.80(a); 
or 35% value-added rule 
ex8414.80(a) Electro-mechanical tools for working in the 
hand, with self-contained electric motor CTSHS, except from 
subheading 8467.29, split subheading 
ex8419.39(a), 
ex8419.89(a), ex8422.30(a), ex8422.40(a), ex8424.30(a)  
ex8414.80(b) Other CTSHS   
8414.90 - Parts As specified for split  
subheading   
ex8414.90(a) Of electro-mechanical tools for working in the 
hand, with self-contained electric motor CTH except from split 
subheading 
ex8419.90(a), 
ex8422.90(a), 
ex8424.90(a), 
ex8467.91(a), 
ex8467.99(a); or 
change from split 
subheading 
8414.90(b)  
ex8414.90(b) Othe r CTH, or change from 
split subheading 
8414.90(a)  
 JOB/RO/2/Rev.1 
 
- 115 - 
 
  (c) Comments by the Secretariat 
HS 2002 Description  Rule 
84.14 Air or vacuum pumps, air or other gas compressors and 
fans; ventilating or recycling hoods incorporating a fan, 
whether or not fitted with filters. As specified for  
subheadings  CTH; or 35% value-added 
rule 
8414.10 - Vacuum pumps CTSH   
8414.20 - Hand- or foot-operated air pumps  CTSH   
8414.30 - Compressors of a kind used in refrigerating equipment  CTSH   
8414.40 - Air compressors mounted on a wheeled chassis for 
towing CTSH   
 - Fans:   
8414.51 -- Table, floor, wall, window, ceiling or roof fans, with a 
self-contained electric motor of an output not exceeding 
125 W CTSH   
8414.59 -- Othe r CTSH   
8414.60 - Hoods having a maximum horizontal side not exceeding 
120 cm CTSH   
8414.80 - Othe r As specified for split  
subheading  CTH except from 85.01; 
or 35% value-added rule 
ex8414.80(a) Electro-mechanical tools for working in the hand, with 
self-contained electric motor CTSHS  
ex8414.80(b) Other CTSHS  
8414.90 - Parts CTH  
 
131. Heading 84.15  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
84.15 
 Air conditioning machines, 
comprising a motor-driven fan and 
elements for changing the temperature and humidity, including those machines in which the 
humidity cannot be separately 
regulated. 84.15
 
 Air conditioning machines, 
comprising a motor-driven fan and 
elements for changing the temperature and humidity, including those machines in which 
the humidity cannot be separately 
regulated. The scope of 
subheading 8415.10 
has been expanded to cover split-systems. 
8415.10 -Window or wall types, self-
contained 8415.10  
 - Window or wall types, self-
contained or "split-system"  
8415.20 
 -Of a kind used for persons, in 
motor vehicles 8415.20  
 - Of a kind used for persons, in 
motor vehicles  
 -Other:  - Other:   
8415.81 
 --Incorporating a refrigerating unit 
and a valve for reversal of the cooling/heat cycle 8415.81
 
 -- Incorporating a refrigerating 
unit and a valve for reversal of   
8415.82 
 --Other, incorporating a refrigerating 
unit 8415.82  
 -- Other, incorporating a 
refrigerating unit  
8415.83 
 --Not incorporating a refrigerating 
unit 8415.83  
 -- Not incorporating a refrigerating 
unit  
8415.90 -Parts 8415.90  - Parts  
 
(b) Technical rectification 
HS 1996 Description  Rule 
84.15 Air conditioning machines, comprising a moto r-driven fan and 
elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. As specified for
 
subheadings  CTH; or 35% 
value-added rule  
8415.10 - Window or wall types, self-contained  CTSH   
8415.20 - Of a kind used for persons, in motor vehicles  CTSH   
 - Other:   
8415.81 -- Incorporating a refrigerating unit and a valve for reversal of 
the cooling/heat cycle CTSH  
8415.82 --  Other, incorporating a refrigerating unit  CTSH   
8415.83 --  Not incorporating a refrigerating unit  CTSH   
8415.90 - Parts CTH  
 
 
 
HS 2002 Description  Rule 
84.15 Air conditioning machines, comprising a moto r-driven fan 
and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. As specified for
 
subheadings  CTH; or 35% 
value-added rule  
8415.10 - Window or wall types, self-contained or "split-system"  As specified for split  
subheading   JOB/RO/2/Rev.1 
 
- 116 - 
 
  HS 2002 Description  Rule 
ex8415.10(a) "Split-system" CTSHS   
ex8415.10(b) Other CTSHS   
8415.20 - Of a kind used for persons, in motor vehicles  CTSH   
 - Other:   
8415.81 --   Incorporating a refrigerating unit and a valve for reversal 
of the cooling/heat cycle CTSH   
8415.82 --  Other, incorporating a refrigerating unit  CTSH   
8415.83 --  Not incorporating a refrigerating unit  CTSH   
8415.90 - Parts CTH  
 
(c) Comments by the Secretariat 
The mechanical rectification requires the creation of new split subheadings as well as the 
addition of new exceptions to maintain the scope of the rule. 
 132. Heading 84.19  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
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. 84.19
 
 
 Machinery, plant or laboratory 
equipment, whether or not electrically heated (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. The transfers result 
from the amendment of Note 1 (e) to 
chapter 84 and 
heading 84.67 and the deletion of heading 85.08 and 
subheadings 8508.10 
to 8508.90 
 -Instantaneous or storage water 
heaters, non-electric:  - Instantaneous or storage water 
heaters, non-electric:  
8419.11  --Instantaneous gas water 
heaters 8419.11
 
 -- Instantaneous gas water heaters   
8419.19 --Othe r 8419.19  -- Other  
8419.20 -Medical, surgical  or laboratory 
sterilisers 8419.20  - Medical, surgical or laboratory 
sterilisers  
 -Dryers:  - Dryers:   
8419.31 --For agricultural products 8419.31  -- For agricultural products   
8419.32 --For wood, paper pulp, paper or 
paperboard 8419.32  -- For wood, paper pulp, paper or 
paperboard  
8419.39 --Othe r 8419.39  -- Other  
8419.40 -Distilling or rectifying plant 8419.40  - Distilling or rectifying plant   
8419.50 -Heat exchange units 8419.50  - Heat exchange units   
8419.60 -Machinery for liquefying air or 
other gases 8419.60  - Machinery for liquefying air or other 
gases  
 -Other machinery, plant and 
equipment:  - Other machinery, plant and 
equipment:  
8419.81 
 --For making hot drinks or for 
cooking or heating food 8419.81  
 -- For making hot drinks or for 
cooking or heating food  
8419.89 --Othe r 8419.89  -- Other  
8419.90 -Parts 8419.90  - Parts  
 
(b) Technical rectification 
HS1996 Description  Rule 
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 --   Othe r 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   JOB/RO/2/Rev.1 
 
- 117 - 
 
  HS1996 Description  Rule 
8419.39 --   Othe r 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 --   Othe r CTSH   
8419.90 - Parts CTH  
85.08 Electro-mechanical tools for working in the hand, with self-
contained electric motor. As specified for  
subheadings  CTH, except from 
85.01; or 35% value 
added rule 
8508.80 - Other tools CTSH   
8508.90 - Parts CTH   
 
 
 
HS2002 Description  Rule 
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:   
CTH except from 
85.01;or change 
from 
ex8419.89(a); 
or 35% value-
added rule 
 8419.11 --   Instantaneous gas water heaters  CTSH  
8419.19 --   Othe r CTSH  
8419.20 - Medical, surgical or laboratory ste rilisers  CTSH  
 - Dryers:  
8419.31 --   For agricultural products CTSH  
8419.32 --   For wood, paper pulp, paper or paperboard  CTSH  
8419.39 --   Othe r As specified for split  
subheading  
ex8419.39(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), 
ex8419.89(a), 
ex8422.30(a), 
ex8422.40(a), 
ex8424.30(a) 
ex8419.39(b) Othe r 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 --   Othe r As specified for split  
subheading  
ex8419.89(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), 
ex8422.30(a), 
ex8422.40(a), 
ex8424.30(a) 
ex8419.89(b) Othe r CTSHS  
8419.90 - Parts  As specified for split  
subheading  
CTH except from 
85.01 or 35% 
value-added rule ex8419.90(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 ex8467.99(a); or 
change from split 
subheading ex8419.90(b) 
ex8419.90(b) Other CTH or change from 
split subheading 
ex8414.90(a) 
 
(c) Comments by the Secretariat JOB/RO/2/Rev.1 
 
- 118 - 
 
  HS 2002 Description  Rule 
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 --  Othe r 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 --  Othe r As specified for  
split subheading  CTH except from 
85.01; or 35% value-added rule 
ex8419.39(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8419.39(b) Othe r 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 --  Othe r As specified for  
split subheading  CTH except from 
85.01; or 35% value-added rule 
ex8419.89(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8419.89(b) Othe r CTSHS  
8419.90 - Parts CTH CTH except from 
85.01; or 35% 
value-added rule 
 
133. Heading 84.22  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
84.22 
 
 Dish washing machines; 
machinery for cleaning or drying 
bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; 
machinery for capsuling bottles, 
jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping 
machinery); machinery for 
aerating beverages. 84.22
 
 
 Dish washing machines; 
machinery for cleaning or drying 
bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; 
machinery for capsuling bottles, 
jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping 
machinery); machinery for 
aerating beverages. The transfers result from 
the amendment of Note 
1(e) to Chapter 84 and heading 84.67 and the deletion of heading 85.08 and subheading 8508.10 
to 8508.90 
 -Dish washing machines:  - Dish washing machines:   
8422.11 --Of the household type 8422.11  -- Of the household type   
8422.19 --Othe r 8422.19  -- Other  
8422.20 
 -Machinery for cleaning or drying 
bottles or other containers 8422.20  
 - Machinery for cleaning or 
drying bottles or other containers  
8422.30 
 -Machinery for filling, closing, 
sealing, or labelling bottles, cans, 
boxes, bags or other containers; 
machinery for capsuling bottles, 
jars, tubes and similar 
containers; machinery for 
aerating beverages 8422.30  
 - Machinery for filling, closing, 
sealing, or labelling bottles, cans, 
boxes, bags or other containers; 
machinery for capsuling bottles, 
jars, tubes and similar 
containers; machinery for 
aerating beverages  
8422.40 
 -Other packing or wrapping 
machinery (including heat-shrink wrapping machinery) 8422.40
 
 - Other packing or wrapping 
machinery (including heat-shrink wrapping machinery)  
8422.90 -Parts 8422.90  -Parts   
 JOB/RO/2/Rev.1 
 
- 119 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
84.22 Dish washing machines; machinery for cleaning or drying bottles 
or other containers; machinery for filling, closing, sealing or 
labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages. As specified for
 
subheadings  CTH; or 35% value-
added rule  
 - Dish washing machines:   
8422.11 --  Of the household type CTSH   
8422.19 --  Othe r CTSH   
8422.20 - Machinery for cleaning or drying bottles or other containers  CTSH   
8422.30 - Machinery for filling, closing, sealing, or labelling bottles, cans, 
boxes, bags or other containers; machinery for capsuling bottles, 
jars, tubes and similar containers; machinery for aerating 
beverages CTSH   
8422.40 - Other packing or wrapping machinery (including heat-shrink 
wrapping machinery) CTSH   
8422.90 - Parts CTH  
85.08 Electro-mechanical tools for working in the hand, with self-
contained electric motor. As specified for  
subheadings  CTH, except from 
85.01; or 35% value added rule 
8508.80 - Other tools CTSH   
8508.90 - Parts CTH   
 
 
 
HS 2002 Description  Rule 
84.22 Dish washing machines; machinery for cleaning or drying 
bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and 
similar containers; other packing or wrapping machinery 
(including heat-shrink wrapping machinery); machinery for aerating beverages. As specified for
 
subheadings  CTH; or 35% value-
added rule  
 - Dish washing machines:   
8422.11 --   Of the household type CTSH   
8422.19 --   Othe r CTSH   
8422.20 - Machinery for cleaning or drying bottles or other containers  CTSH   
8422.30 - Machinery for filling, closing, sealing, or labelling bottles, 
cans, boxes, bags or other containers; machinery for 
capsuling bottles, jars, tubes and similar containers; 
machinery for aerating beverages As specified for  
split subheading  CTH except from 
85.01; or change from 
ex8422.30(a) and 
ex8422.40(a); or 35% 
value-added rule ex8422.30(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), 
ex8422.40(a), 
ex8424.30(a) 
ex8422.30(b) Other CTSHS  
8422.40 - Other packing or wrapping machinery (including heat-shrink 
wrapping machinery) As specified for  
split subheading  
ex8422.40(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), 
ex8424.30(a) 
ex8422.40(b) Othe r CTSHS   
8422.90 - Parts As specified for  
split subheading   JOB/RO/2/Rev.1 
 
- 120 - 
 
  HS 2002 Description  Rule 
ex8422.90(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), 
ex8424.90(a), ex8467.91(a) or ex8467.99(a); or change from 
split subheading 
ex8422.90(b)  
ex8422.90(b) Other CTH; or change 
from split 
subheading 
ex8422.90(a)  
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
84.22 Dish washing machines; machinery for cleaning or drying 
bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and 
similar containers; other packing or wrapping machinery 
(including heat-shrink wrapping machinery); machinery for aerating beverages. As specified for
 
subheadings  CTH; or 35% value-
added rule  
 - Dish washing machines:   
8422.11 --   Of the household type CTSH  
8422.19 --   Othe r CTSH  
8422.20 - Machinery for cleaning or drying bottles or other containers  CTSH  
8422.30 - Machinery for filling, closing, sealing, or labelling bottles, 
cans, boxes, bags or other containers; machinery for 
capsuling bottles, jars, tubes and similar containers; 
machinery for aerating beverages As specified for  
split subheading  CTH except from 
85.01; or 35% value-
added rule 
ex8422.30(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8422.30(b) Other CTSHS  
8422.40 - Other packing or wrapping machinery (including heat-shrink 
wrapping machinery) As specified for  
split subheading  CTH except from 
85.01; or 35% value-added rule 
ex8422.40(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8422.40(b) Othe r CTSHS  
8422.90 - Parts CTH CTH except from 
85.01; or 35% value-
added rule 
 
134. Heading 84.24  
(a) HS change 
HS1996 Description HS2002  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. 84.24
 
 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. The transfers result 
from the amendment of Note 1(e) to Chapter 
84 and heading 84.67 
and the deletion of heading 85.08 and subheading 8508.10 to 8508.90 
8424.10 
 -Fire extinguishers, whether or not 
charged 8424.10  
 - Fire extinguishers, whether or 
not charged  
8424.20  -Spray guns and similar appliances 8424.20
 
 - Spray guns and similar 
appliances  
8424.30 
 -Steam or sand blasting machines 
and similar jet projecting machines 8424.30  
 - Steam or sand blasting 
machines and similar jet 
projecting machines  
 -Other appliances:  - Other appliances:   
8424.81 --Agricultural or horticultural 8424.81  -- Agricultural or horticultural   
8424.89 --Othe r 8424.89  -- Other  
8424.90 -Parts 8424.90  - Parts  JOB/RO/2/Rev.1 
 
- 121 - 
 
  (b) Technical rectification 
HS1996 Description  Rule 
84.24 Mechanical appliances (wheth er 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 --   Othe r CTSH   
8424.90 - Parts CTH  
85.08 Electro-mechanical tools for working in the hand, with self-
contained electric motor. As specified for  
subheadings  CTH, except from 
85.01; or 35% value 
added rule 
8508.80 - Other tools CTSH   
8508.90 - Parts CTH   
 
 
 
HS 2002 Description  Rule 
84.24 Mechanical appliances (wheth er 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 speci
fied 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 As specified for  
split subheading  CTH except from 
85.01;or change from 
8424.30(a); or 35% 
value-added rule 
ex8424.30(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), 
ex8422.40(a)  
ex8424.30(b) Other CTSHS   
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH   
8424.89 --   Othe r CTSH   
8424.90 - Parts As specified for  
split subheading  CTH except from 
85.01;or change from 
8424.30(a); or 35% 
value-added rule 
ex8424.90(a) Of electro-mechanical tools for working in the hand, with self-
contained electric motor CTH, except 
from split subheadings ex8414.90(a),ex
8419.90(a), 
ex8422.90(a), ex8467.91(a) or ex8467.99(a); or change from split 
subheading 
ex8424.90(b)  
ex8424.90(b) Other CTH or change 
from split 
subheading 
ex8424.90(a)  
 
(c) Comments by the Secretariat 
HS2002 Description  Rule 
84.24 Mechanical appliances (wheth er 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   JOB/RO/2/Rev.1 
 
- 122 - 
 
  HS2002 Description  Rule 
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  CTH except from 
85.01; or 35% 
value-added rule ex8424.30(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8424.30(b) Other CTSHS  
    
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  
8424.89 --   Othe r CTSH  
8424.90 - Parts CTH  CTH except from 
85.01; or 35% value-added rule 
 
135. Heading 84.30  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
84.30 
  
 
 Other moving, grading, levelling, 
scraping, excavating, tamping, compacting, extracting or boring 
machinery, for earth, minerals or 
ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. 84.30
 
 Other moving, grading, levelling, 
scraping, excavating, tamping, compacting, extracting or boring 
machinery, for earth, minerals or 
ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. Deletion of 
subheading 8430.62 entails the transfer of 
that product to 
8430.69 
 -Other machinery, not self-
propelled:  - Other machinery, not self-
propelled:  
8430.61  --Tamping or compacting machinery
 8430.61  
 -- Tamping or compacting 
machinery  
8430.62 --Scrapers - (deleted)   
8430.69 --Othe r 8430.69  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
84.30 Other moving, grading, levelling, scraping, excavating, 
tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. CTH
 CTH, except from heading 
84.31; or 35% value-added rule 
 
 
 
HS 2002 Description  Rule 
84.30 Other moving, grading, levelling, scraping, excavating, 
tamping, compacting, extracting or boring machinery, for 
earth, minerals or ores; pile-drivers and pile-extractors; 
snow-ploughs and snow-blowers. CTH CTH, except from heading 
84.31; or 35% value-added 
rule 
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
136. Heading 84.61  
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
84.61 
 Machine-tools for planing, 
shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools 
working by removing metal or 
cermets, not elsewhere specified or included. 84.61
 
 Machine-tools for planning, 
shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools 
working by removing metal or 
cermets, not elsewhere specified or included. Deletion of subheading 
8461.10 entails the transfer of that product to 8461.90 
8461.10 -Planing machines - (deleted)   
8461.20 -Shaping or slotting machines 8461.20  - Shaping or slotting machines   
8461.30 -Broaching machines 8461.30  - Broaching machines   
8461.40 -Gear cutting, gear grinding or 
gear finishing machines 8461.40  - Gear cutting, gear grinding or 
gear finishing machines  JOB/RO/2/Rev.1 
 
- 123 - 
 
  HS 1996 Description HS 2002  Description  Reason for change  
8461.50 -Sawing or cutting-off 
machines 8461.50  - Sawing or cutting-off machines   
8461.90 -Othe r 8461.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
84.61 Machine-tools for planing, shaping, slotting, broaching, gear 
cutting, gear grinding or gear finishing, sawing, cutting-off and 
other machine-tools working by removing metal or cermets, 
not elsewhere specified or included. CTH CTH, except from 
heading 84.66; or 
35% value-added 
rule 
 
 
 
HS 2002 Description  Rule 
84.61 Machine-tools for planing, shaping, slotting, broaching, gear 
cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included. CTH
 CTH, except from 
heading 84.66; or 35% value-added rule 
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
137. Heading 84.67  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
84.67 
 Tools for working in the 
hand, pneumatic, hydraulic or with self-contained non-
electric motor. 84.67
 
 Tools for working in the hand, 
pneumatic, hydraulic or with self-contained electric or non-
electric motor. The transfers result from the 
amendment of Note 1(e) to Chapter 84 and heading 84.67 and 
the deletion of heading 85.08 and 
subheadings 8508.10 to 8508.90 
 -Pneumatic:  - Pneumatic:   
8467.11 
 --Rotary type (including 
combined rotary-percussion) 8467.11  
 -- Rotary type (including 
combined rotary-percussion)  
8467.19 --Othe r 8467.19  --Othe r  
   -  With self-contained electric 
motor:  
  8467.21  -- Drills of all kinds   
  8467.22  -- Saws  
  8467.29  -- Other  
 -Other tools:  -  Other tools:   
8467.81 --Chain saws 8467.81  -- Chain saws   
8467.89 --Othe r 8467.89  -- Other  
 -Parts:  - Parts:   
8467.91 -- Of chain saws  8467.91  -- Of chain saws   
8467.92 -- Of pneumatic tools 8467.92  -- Of pneumatic tools   
8467.99 -- Othe r 8467.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
84.67 Tools for working in the hand, pneumatic, hydraulic or with self-
contained non-electric motor. As specified for  
subheadings  CTH; or 35% value-
added rule  
 - Pneumatic:   
8467.11 --  Rotary type (including combined rotary-percussion)  CTSH   
8467.19 --  Othe r CTSH   
 - Other tools:   
8467.81 --  Chain saws CTSH   
8467.89 --   Othe r CTSH   
 - Parts:   
8467.91 --  Of chain saws  CTH  
8467.92 --  Of pneumatic tools CTH  
8467.99 --  Othe r CTH   
85.08 Electro-mechanical tools for working in the hand, with self-
contained electric motor. As specified for  
subheadings  CTH, except from 
85.01; or 35% value 
added rule 
8508.10 - Drills of all kinds CTSH   
8508.20 - Saws CTSH   
8508.80 - Other tools CTSH   JOB/RO/2/Rev.1 
 
- 124 - 
 
  HS 1996 Description  Rule 
8508.90 - Parts CTH  
 
 
 
HS 2002 Description  Rule 
84.67 Tools for working in the hand, pneumatic, hydraulic or with 
self-contained non-electric motor. As specified for  
subheadings  CTH except from 
85.01; or change from split subheadings ex8467.21(a), ex8467.22(a) and 
ex8467.29(a); or 35% 
value-added rule   - Pneumatic:  
8467.11 --   Rotary type (including combined rotary-percussion)  CTSH  
8467.19 --   Othe r CTSH  
 
8467.21 - With self-contained electric motor:  
-- Drills of all kinds As specified for  
split subheading  
ex8467.21(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8467.21(b) Othe r CTSHS  
8467.22 -- Saws As specified for  
split subheading  
ex8467.22(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8467.22(b) Other CTSHS  
8467.29 --Othe r As specified for  
split subheading  
ex8467.29(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8467.29(b) Othe r CTSHS  
 - Other tools:  
8467.81 --   Chain saws CTSH  
8467.89 --   Othe r CTSH  
 - Parts:  
8467.91 --   Of chain saws As specified for  
split subheading  
ex8467.91(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) or ex8424.90(a); or change from split 
subheading 
ex8467.91(b) 
ex8467.91(b) Other CTH or change 
from split 
subheading 
ex8467.91(a) 
8467.92 --   Of pneumatic tools CTH  
8467.99 --   Othe r As specified for  
split subheading  
ex8467.99(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) or ex8424.90(a); or 
change from split 
subheading ex8467.99(b) 
ex8467.99(b) Other CTH or change 
from split 
subheading 
ex8467.99(a) 
 
(c) Comments by the Secretariat 
HS 2002 Description  Rule 
84.67 Tools for working in the hand, pneumatic, hydraulic or with 
self-contained non-electric motor. As specified for  
subheadings  CTH except from 
85.01; or 35% value-
added rule   - Pneumatic:   
8467.11 --   Rotary type (including combined rotary-percussion)  CTSH  
8467.19 --   Othe r CTSH  
 
8467.21 - With self-contained electric motor:  
-- Drills of all kinds As specified for  
split subheading  
ex8467.21(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8467.21(b) Othe r CTSHS  
8467.22 -- Saws As specified for  
split subheading  JOB/RO/2/Rev.1 
 
- 125 - 
 
  HS 2002 Description  Rule 
ex8467.22(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8467.22(b) Other CTSHS  
8467.29 --Othe r As specified for  
split subheading  
ex8467.29(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8467.29(b) Othe r CTSHS  
 - Other tools:  
8467.81 --   Chain saws CTSH  
8467.89 --   Othe r CTSH  
 - Parts:  
8467.91 --   Of chain saws CTH 
8467.92 --   Of pneumatic tools CTH  
8467.99 --   Othe r CTH 
 
138. Heading 85.42  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
85.42 
 Electronic integrated circuits and 
microassemblies. 
 85.42  
 Electronic integrated 
circuits and 
microassemblies. The content of subheading 
8542.12 and 8542.30 has been 
transferred to new subheading 8542.10 for "smart cards".  At the same time, the content of present 
subheadings 8542.13, 8542.14 
and 8542.19 has been transferred to new subheading 8542.21 
 -Monolithic digital integrated 
circuits: 8542.10  - Cards incorporating an 
electronic integrated 
circuit ("smart" cards)  
8542.12  --Cards incorporating an 
electronic integrated circuit ("smart" cards) -
 (deleted)   
8542.13 
 --Metal oxide semiconductors 
(MOS technology) - (deleted)   
8542.14 
 --Circuits obtained by bipolar 
technology - (deleted)   
8542.19 
 --Other, including circuits 
obtained by a combination of 
bipolar and MOS technologies 
(BIMOS technology) - (deleted)   
   - Monolithic integrated 
circuits:  
  8542.21  -- Digital   
  8542.29  -- Other  
8542.30 
 -Other monolithic integrated 
circuits - (deleted)   
8542.40 -Hybrid integrated circuits -  (deleted)   
8542.50 -Electronic microassemblies - (deleted)   
  8542.60  - Hybrid integrated circuits   
  8542.70  
 - Electronic 
microassemblies  
8542.90 -Parts 8542.90  - Parts  
 
(b) Technical rectification 
HS 1996 Description Rule 
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 introduction of an appropriate dopant) for other:  CTH; or 35% value added rule 
 
 
 
HS 2002 Description Rule 
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 introduction of an appropriate dopant) for other:  CTH; or 35% value added rule JOB/RO/2/Rev.1 
 
- 126 - 
 
  (c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
139. Heading 88.05  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
88.05 Aircraft launching gear; deck-
arrestor or similar gear; ground flying trainers; parts of the 
foregoing articles. 88.05
 
 Aircraft launching gear; deck-
arrestor or similar gear; ground flying trainers; parts of the 
foregoing articles. Creation of new subheading 
8805.21 for air combat simulators and parts thereof. 
8805.10 
 -Aircraft launching gear and 
parts thereof; deck-arrestor or 
similar gear and parts thereof 8805.10  
 - Aircraft launching gear and 
parts thereof; deck-arrestor or 
similar gear and parts thereof   
8805.20 -Ground flying trainers and 
parts thereof  -Ground flying trainers and 
parts thereof:  
  8805.21  
 -- Air combat simulators and 
parts thereof  
  8805.29  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
88.05 Aircraft launching gear; deck-arrestor or similar gear; 
ground flying trainers; parts of the foregoing articles. As specified for  
subheadings CTH, or 35% value 
added rule 
8805.10 - Aircraft launching gear and parts thereof; deck-
arrestor or similar gear and parts thereof As specified for split  
subheadings 
ex8805.10(a) - Aircraft launching gear; deck-arrestor or similar gea r CTSHS  
ex8805.10(b)  - Othe r CTH 
8805.20 - Ground flying trainers and parts thereof  As specified for split  
subheadings  
ex8805.20(a) - Ground flying trainers CTSHS  
ex8805.20(b) - Othe r CTH  
 
  
HS 2002 Description  Rule 
88.05 Aircraft launching gear; deck-arrestor or similar gear; ground 
flying trainers; parts of the foregoing articles. As specified for  
subheadings CTH, or 35% 
value added rule 
8805.10 - Aircraft launching gear and parts thereof; deck-arrestor or 
similar gear and parts thereof As specified for split  
subheadings 
ex8805.10(a) - Aircraft launching gear; deck-arrestor or similar gea r CTSHS  
ex8805.10(b)  - Othe r CTH 
 - Ground flying trainers and parts thereof  As spe cified for split  
subheadings  
8805.21 -- Air combat simulators and parts thereof   
ex8805.21(a) - Air Combat simulators CTSHS  
ex8805.21(b) - Parts CTH 
8805.29 -- Othe r  
ex8805.29(a) -Other ground flying trainers CTSHS  
ex8805.29(b) -Parts CTH  
 
(c) Comments by the Secretariat 
HS 1996 Description  Rule 
88.05 Aircraft launching gear; deck-arrestor or similar gear; ground 
flying trainers; parts of the foregoing articles. As specified for  
subheadings CTH, or 35% 
value added rule 
8805.10 - Aircraft launching gear and parts thereof; deck-arrestor or 
similar gear and parts thereof As specified for split  
subheadings  
ex8805.10(a) - Aircraft launching gear; deck-arrestor or similar gea r CTSHS   
ex8805.10(b)  - Othe r CTH  
8805.20 - Ground flying trainers and parts thereof  As specified for split  
subheadings   
ex8805.20(a) - Ground flying trainers CTSHS   
ex8805.20(b) - Othe r CTH   
 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
"…(C) Ground flying trainers. JOB/RO/2/Rev.1 
 
- 127 - 
 
   
Examples of these devices which are used for training pilots include: 
 
(1)  Flight simulators which function electronically.  Flying conditions are simulated by 
electronic apparatus which feed into the controls the correct combination of "feel" 
and reading corresponding to give flying conditions.  Air combat simulators refer to 
any electronic or mechanical system for training aircraft pilots by simulating air combat conditions during flight.[…] 
 
(2)  a device known as a "link trainer"  comprising a small cabin pivoting on a base 
and equipped as an aeroplane cockpit enabling the pupil to carry out all the manoeuvres required in normal flying…"
21 
 
140.  Heading 89.06  
(a) HS change 
HS1996 Description HS 2002  Description  Reason for change  
89.06 
 Other vessels, including 
warships and lifeboats other 
than rowing boats. 89.06  
 
 Other vessels, including 
warships and lifeboats other 
than rowing boats. Creation of new 
subheading 8906.10 for 
warships. 
  8906.10  - Warships   
  8906.90  -  Othe r  
 
(b) Technical rectification 
HS 1996 Description  Rule 
89.06 Other vessels, including warships and lifeboats other than 
rowing boats. As specified for  
split headings CTH; or 35% value 
added rule 
ex89.06(a)  Hulls CTH 
ex89.06(b)  Othe r CTHS  
 
 
 
HS 2002 Description Rule 
89.06 Other vessels, including warships and 
lifeboats other than rowing boats. As specified for split headings  CTH; or 35% value added rule  
ex89.06(a)  Hulls CTH 
ex89.06(b)  Othe r CTHS  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
141. Heading 90.09  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
90.09 
 Photo-copying apparatus 
incorporating an optical system or of the contact type and thermo-
copying apparatus. 90.09
 
 Photocopying apparatus 
incorporating an optical system or of the contact type and 
thermo-copying apparatus. Creation of new 
subheadings for automatic document feeders, paper 
feeders and sorters. 
9009.90 -Parts and accessories  - Parts and accessories:   
  9009.91  -- Automatic document feeders   
  9009.92  -- Paper feeders   
  9009.93  -- Sorters   
  9009.99  -- Other  
 
                                               
21 Explanatory Note of Heading 88.05 of the 2002 Harmonized Commodity Description  and Coding 
System JOB/RO/2/Rev.1 
 
- 128 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
90.09 Photo-copying apparatus incorporating an optical system or 
of the contact type and thermo-copying apparatus. As specified for  
subheadings CTH; or 35% value 
added rule 
9009.90 - Parts and accessories As specified for split  
subheadings 
ex9009.90(a) --  Cartridge, sorter, feeder, paper cassette, paper deck, 
cassette pedestal, editor, film projector and film scanner CTSHS  
ex9009.90(b) --   Othe r CTH 
 
 
 
HS 2002 Description  Rule 
90.09 Photo-copying apparatus incorporating an optical system or of 
the contact type and thermo-copying apparatus. As specified for  
subheadings CTH; or 35% 
value added rule 
9009.90 - Parts and accessories As specified for split  
subheadings 
ex9009.90(a) --  Cartridge, sorter, feeder, paper cassette, paper deck, 
cassette pedestal, editor, film projector and film scanner CTSHS  
ex9009.90(b) --  Othe r CTH 
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
142. Heading 90.21  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
90.21 Orthopaedic appliances, including 
crutches, surgical belts and 
trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or 
carried, or implanted in the body, 
to compensate for a defect or disability. 90.21
 
 Orthopaedic appliances, including 
crutches, surgical belts and 
trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or 
carried, or implanted in the body, 
to compensate for a defect or disability. The structure of 
present heading 90.21 
has been amended for alignment between the structured nomenclature of the 
heading and the 
corresponding Explanatory Notes. 
 -Artificial joints and other 
orthopaedic or fracture appliances: 9021.10  
 - Orthopaedic or fracture 
appliances  
9021.11 --Artificial joints  - (deleted)   
9021.19 --Othe r - (deleted)   
 Artificial teeth and dental fittings:  - Artificial teeth and dental 
fittings:  
9021.21 --Artificial teeth  9021.21  -- Artificial teeth   
9021.29 --Othe r 9021.29  -- Other  
9021.30 -Other artificial parts of the body  - Other artificial parts of the body:  
  9021.31  -- Artificial joints   
  9021.39  -- Other  
9021.40 -Hearing aids, excluding parts and 
accessories 9021.40  - Hearing aids, excluding parts 
and accessories  
9021.50 
 -Pacemakers for stimulating heart 
muscles, excluding parts and 
accessories 9021.50  
 - Pacemakers for stimulating 
heart muscles, excluding parts 
and accessories  
9021.90 -Othe r 9021.90  - Other  
 JOB/RO/2/Rev.1 
 
- 129 - 
 
  (b) Technical rectification 
HS1996 Description  Rule 
90.21 Orthopaedic appliances, including crutches, surgical belts 
and trusses; splints and other fracture appliances; artificial 
parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. As specified for
 
subheadings  CTH; or 35% 
value added 
rule 
 - Artificial joints and other orthopaedic or fracture 
appliances: As specified for split  
subheadings 
9021.11 --  Artificial joints  
ex9021.11(a) Artificial joints, excluding parts  CTSHS  
ex9021.11(b) Parts CTH  
9021.19 --  Othe r As specified for split  
subheadings 
ex9021.19(a) Appliances  CTSHS  
ex9021.19(b) Parts CTH 
 - Artificial teeth and dental fittings:   
9021.21 --  Artificial teeth As specified for split  
subheadings 
ex9021.21(a) Artificial teeth CTSHS  
ex9021.21(b) Parts and accessories of artificial teeth  CTH 
9021.29 --  Othe r As specified for split  
subheadings 
ex9021.29(a) Dental fittings, other than artificial teeth  CTSHS  
ex9021.29(b) Parts and Accessories of Dental fittings  CTH 
9021.30 - Other artificial parts of the body  As specified for split  
subheadings 
ex9021.30(a) Other artificial parts of the body (including heart valves), 
excluding parts CTSHS  
ex9021.30(b) Parts CTH 
9021.40 - Hearing aids, excluding parts and accessories  CTSH  
 
9021.50 - Pacemakers for stimulating heart muscles, excluding 
parts and accessories CTSH  
 
9021.90 - Othe r As specified for split  
subheadings 
ex9021.90(a) Appliances  CTSHS  
ex9021.90(b) Parts CTH  
 
 
 
HS 2002 Description  Rule 
90.21 Orthopaedic appliances, including crutches, 
surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to 
compensate for a defect or disability. As specified for subheadings
  CTH; or 
35% value added rule 
9021.10 - Orthopaedic or fracture appliances:  As specified for split subheadings 
ex9021.10(a) Appliances  CTSHS  
ex9021.10(b) Parts CTH 
 - Artificial teeth and dental fittings:   
9021.21 --  Artificial teeth As specified for split subheadings 
ex9021.21(a) Artificial teeth CTSHS  
ex9021.21(b) Parts and accessories of artificial teeth  CTH 
9021.29 --  Othe r As specified for split subheadings 
ex9021.29(a) Dental fittings, other than artificial teeth  CTSHS  
ex9021.29(b) Parts and Accessories of Dental fittings  CTH 
 - Other artificial parts of the body  As specified for split subheadings 
9021.31 -- Artificial joints  
ex9021.31(a) Artificial joints, excluding parts  CTSHS  
ex9021.31(b) Parts CTH  
9021.39 -- Othe r  
ex9021.39(a) Other artificial parts of the body (including heart 
valves), excluding parts CTSHS  
ex9021.39(b) Parts CTH 
9021.40 - Hearing aids, excluding parts and accessories  CTSH  
 
9021.50 - Pacemakers for stimulating heart muscles, 
excluding parts and accessories CTSH  
 
9021.90 - Othe r As specified for split subheadings 
ex9021.90(a) Appliances  CTSHS  
ex9021.90(b) Parts CTH  
 JOB/RO/2/Rev.1 
 
- 130 - 
 
  (c) Comments by the Secretariat 
 Maintain the initial split subheading structure. 
 
143. Heading 91.08 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change 
91.08 
 Watch movements, complete 
and assembled. 91.08  
 Watch movements, 
complete and 
assembled. Deletion of subheadings 9108.91 and 
9108.99 entails the transfer of those 
products to new subheading 9108.90 
 -Other: 9108.90  - Other  
9108.91 --Measuring 33.8 mm or less - (deleted)   
9108.99 --Othe r - (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
91.08 Watch movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
 
 
HS 2002 Description  Rule 
91.08 Watch movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 (c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 144. Heading 91.12 
(a) HS change 
HS 1996 Description HS2002  Description  Reason for change  
91.12 
 Clock cases and cases of a 
similar type for other goods of this Chapter, and parts thereof. 91.12
 Clock cases and cases of a 
similar type for other goods of this Chapter, and parts 
thereof. Deletion of subheadings 
9112.10 and 9112.80 entails the transfer of those products 
to new subheading 9112.20 
9112.10 -Cases of metal  - (deleted)   
  9112.20  -Cases   
9112.80 -Other cases - (deleted)   
9112.90 -Parts 9112.90  -Parts   
 
(b) Technical rectification 
HS 1996 Description Rule 
91.12 Clock cases and cases of a similar type for other 
goods of this Chapter, and parts thereof. As specified fo r subheadings  
9112.10 -  Cases of metal CTH or change from blanks to finished goods classified 
in the same subheading  
9112.80 -  Other cases CTH or change from blanks to finished goods classified 
in the same subheading  
9112.90 -  Parts CTH 
 
 
 
HS 2002 Description Rule 
91.12 Clock cases and cases of a similar type for other 
goods of this Chapter, and parts thereof. As specified for subheadings  
9112.20 -  Cases CTH or change from blanks to finished goods classified 
in the same subheading  
9112.90 -  Parts CTH  
 JOB/RO/2/Rev.1 
 
- 131 - 
 
  (c) Comments by the Secretariat 
The deletion of subheadings 9112.10 and 9112.80  does not modify the scope of the rules 
set out in the residual subheadings.  The RoO can be transposed by the sole elimination of 
subheadings 9112.10 and 9112.80 and the creation of new subheading 9112.20 RoO. 
 
145. Heading 93.01  
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
93.01 
 Military weapons, other than 
revolvers, pistols and the arms of heading No. 93.07. 93.01
 
 Military weapons, othe r than 
revolvers, pistols and the arms of heading 93.07. Creation of new 
subheadings, identifying certain military weapons. 
   - Artillery weapons (for example, 
guns, howitzers and mortars):  
  9301.11  -- Self-propelled   
  9301.19  -- Other  
  9301.20  - Rocket launchers; flame-throwers; 
grenade launchers; torpedo tubes and similar projectors  
  9301.90  - Other  
  
(b) Technical rectification 
HS 1996 Description Rule 
93.01 Military weapons, other than revolvers, pistols 
and the arms of heading No. 93.07. As specified for split headings 
ex93.01(a) Rifles, carbines and continuous-fire weapons  CTH, with the exclusion of locks, breeches, breech 
boxes, frames or barrels of  heading 9305; or assembly, 
accompanied by the production of at least one of the 
essential parts of the mechanism (lock, breech, breech 
box, frame) or of the complete barrel. 
ex93.01(b) Othe r CTH  
 
  
HS 2002 Description Rule 
93.01 Military weapons, other than revolvers, pistols 
and the arms of heading No. 93.07. As specified for split headings 
ex93.01(a) Rifles, carbines and continuous-fire weapons  CTH, with the exclusion of locks, breeches, breech 
boxes, frames or barrels of  heading 9305; or assembly, 
accompanied by the production of at least one of the 
essential parts of the mechanism (lock, breech, breech 
box, frame) or of the complete barrel. 
ex93.01(b) Othe r CTH  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
146. Heading 93.05 
(a) HS change 
HS1996 Description HS2002  Description  Reason for change  
93.05 
 Parts and accessories of 
articles of headings Nos. 
93.01 to 93.04.  93.05 
 Parts and accessories of articles of 
headings 93.01 to 93.04. Creation of new subheading 
9305.91 for parts of 
military weapons of heading 93.01 
93.05.90 -Othe r  - Other:   
  9305.91  -- Of military weapons of heading 93.01   
  9205.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
93.05 Parts and accessories of articles of headings Nos. 93.01 to 93.04.  CTH 
 JOB/RO/2/Rev.1 
 
- 132 - 
 
  HS 2002 Description  Rule 
93.05 Parts and accessories of articles of headings Nos. 93.01 to 93.04.  CTH 
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
147. Heading 95.04  
(a) HS change 
HS 1996 Description HS2002  Description  Reason for change  
95.04 
 Articles for funfair, table or 
parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. 95.04
 
 Articles for funfair, table or parlour 
games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. The scope of 
subheading 9504.30 has been expanded to cover banknote operated machines. 
9504.10 
 -Video games of a kind used with 
a television receiver 9504.10  
 - Video games of a kind used with a 
television receiver  
9504.20  -Articles and accessories for 
billiards 9504.20
 
 - Articles and accessories for 
billiards  
9504.30 
 -Other games, coin- or 
disc-operated, other than 
bowling alley equipment 9504.30  
 - Other games, operated by coins, 
banknotes (paper currency), discs 
or other similar articles, other than 
bowling alley equipment  
9504.40 - Playing cards  9504.40  - Playing cards   
9504.90 - Othe r 9504.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
95.04 Articles for funfair, table or parlour games, including pin tails, billiards, 
special tables for casino games and automatic bowling alley equipment. As specified for split headings  
ex95.04(a) - Articles for funfair, table or parlour games, including pintables, billiards, 
special tables for casino games and automatic bowling alley equipment, 
(other than parts and accessories) CTHS 
ex95.04(b) - Parts and accessories CTH  
 
 
 
HS 2002 Description  Rule 
95.04 Articles for funfair, table or parlour games, including pin tails, billiards, 
special tables for casino games and automatic bowling alley equipment. As specified for split headings  
ex95.04(a) - Articles for funfair, table or parlour games, including pintables, billiards, 
special tables for casino games and automatic bowling alley equipment, 
(other than parts and accessories) CTHS 
ex95.04(b) - Parts and accessories CTH  
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
148. Heading 95.08 
(a) HS change 
HS 1996 Description HS 2002  Description  Reason for change  
95.08 
 Roundabouts, swings, shooting 
galleries and other fairground 
amusements; travelling circuses, travelling menageries and travelling theatres. 95.08
 
 Roundabouts, swings, shooting 
galleries and other fairground 
amusements; travelling circuses and travelling menageries; travelling theatres. Creation of new 
subheading 9508.10 for 
travelling circuses and travelling menageries. 
  9508.10  - Travelling circuses and travelling 
menageries  
  9508.90  - Other  JOB/RO/2/Rev.1 
 
- 133 - 
 
  (b) Technical rectification 
HS 1996 Description  Rule 
95.08 Roundabouts, swings, shooting galleries and other fairground 
amusements; travelling circuses, menageries and theatres. CTH 
 
 
 
HS 2002 Description  Rule 
95.08 Roundabouts, swings, shooting galleries and other fairground 
amusements; travelling circuses, menageries and theatres. CTH 
 
(c) Comments by the Secretariat 
The amendments do alter the scope of this ru le. The rule can, therefore, be transposed 
directly. 
 
149. Heading 96.13  
(a) HS change 
HS 1996 Description HS2002  Description  Reason for change  
96.13 
 Cigarette lighters and other 
lighters, whether or not 
mechanical or electrical, and parts thereof other than flints and wicks. 96.13
 
 
 Cigarette lighters and other 
lighters, whether or not 
mechanical or electrical, and parts thereof other than flints and wicks. Deletion of subheading 
9613.30 entails the 
transfer of that product to subheading 9613.80. 
9613.10 -Pocket lighters, gas fuelled, 
non-refillable 9613.10  
 - Pocket lighters, gas fuelled, non-
refillable  
9613.20 -Pocket lighters, gas fuelled, 
refillable 9613.20  
 - Pocket lighters, gas fuelled, 
refillable  
9613.30 -Table lighters - (deleted)   
9613.80 -Other lighters 9613.80  - Other lighters   
9613.90 -Parts 9613.90  - Parts  
 
(b) Technical rectification 
HS 1996 Description  Rule 
96.13 Cigarette lighters and other lighters, whether or not mechanical 
or electrical, and parts thereof other than flints and wicks. As specified for subheadings 
9613.10 Pocket lighters, gas fuelled, non-refillable  CTSH, provided at least one part is originated 
in the country of assembly 
9613.20 - Pocket lighters, gas fuelled, refillable  As specified for subheading 9613.10 
9613.30 - Table lighters  As specified for subheading 9613.10 
9613.80 - Other lighters  As specified for subheading 9613.10 
9613.90 - Parts CTH  
 
 
 
HS 2002 Description  Rule 
96.13 Cigarette lighters and other lighters, whether or not mechanical 
or electrical, and parts thereof other than flints and wicks. As specified for subheadings 
9613.10 Pocket lighters, gas fuelled, non-refillable  CTSH, provided at least one part is 
originated in the country of assembly 
9613.20 - Pocket lighters, gas fuelled, refillable  As specified for subheading 9613.10  
9613.80 - Other lighters  As specified for split subheading 
9613.80(a) Table lighters  CTSHS, provided at least one part is 
originated in the country of assembly 
9613.80(b) Other lighters  CTSHS, provided at least one part is 
originated in the country of assembly 
9613.90 - Parts CTH  
 
(c) Comments by the Secretariat 
The deletion of subheadings 9613.30 does not mo dify the scope of the rules set out in the 
residual subheadings.  The RoO can be transp osed by the sole elimination of subheadings 
9613.30. 
__________