RESTRICTED  
  
JOB/RO/4/Rev.1  
 
14 February 2014  
(14-0981) Page: 1/148 
Committee on Rules of Origin    
 
 TRANSPOSITION OF THE  DRAFT CONSOLIDATED T EXT OF  
NON-PREFERENTIAL RULES O F ORIGIN INTO HS 20 121 
Revision  
1. At its meeting o f 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 Harmonized System (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 -preferential rules of origin (G/RO/W/111/Rev.6) into 
the 20 12 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 correlation tables which were made available by the World 
Customs Organization (WCO).  
- This revision also reflects the comments provided by delegations on these transposed rules. 
Suggestions for a possible simplification of the transposed rules, nevertheless, were not 
included in the current document.  
- In Chapters 84 -90 and 92, only the ru les 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).  
 
 
_______________  
 
 
 
 
                                               
1 This document has been prepared by the Secretariat under the Secretariat's own responsibility and is 
without prejudice to the positions of Members or to their rights and  obligations under the WTO.   JOB/RO/4/Rev.1  
 
- 2 - 
 
  1. Heading 01.01  
(a) HS Ch ange  
HS2007  Description  HS2012  Description  Reason for change  
01.01  Live horses, asses, 
mules and hinnies.  01.01  Live horses, asses, mules and 
hinnies.   
0101.10  - Pure-bred breeding 
animals  - (deleted)  Subdivision of subheading 0101.10 to 
provide separate ly for horses and asses.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
   - Horses:   
  0101.21  -- Pure-bred breeding animals   
  0101.29  -- Other   
  0101.30  - Asses   
0101.90  - Other  0101.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
01.01  Live horses, asses, mules 
and hinnies   As specified for subheading  
 -Horses:   
0101.11  -- Pure-bred breeding 
animals  [The origin shall be the country where the animal was born]  
0101.19  --Other [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  
 
HS20022 Description  Rule 
01.01  Live horses,  asses, 
mules and hinnies   
0101.10  - Pure-bred breeding 
animals  As specified for split subheading  
 
ex0101.10(a)  - - horses  [The origin shall be the country where the animal was born]  
ex0101.10(b)  - - other  [The origin shall be the country where the anim al 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)  - - other  [The origin shall be the country where the animal was fattened for at least 6 
months; otherwise the country where the animal was born]  
 
HS 2007  Description  Rule 
01.01  Live horses, asses, mules 
and hinnies   
0101.10  - Pure-bred breeding 
animals  As specified for split subheading  
 
ex0101.10(a)  - - horses  [The origin shall be the country where the animal was born]  
ex0101.10(b)  - - other  [The origin shall be the cou ntry 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 anim al was fattened for at least 6 
months; otherwise the country where the animal was born]  
ex0101.90(b)  - - other  [The origin shall be the country where the animal was fattened for at least 6 
months; otherwise the country where the animal was born]  
 
HS2012  Description  Rule 
01.01  Live horses, asses, mules 
and hinnies  As specified for subheading  
 -Horses:   
0101.21  -- Pure-bred breeding 
animals  [The origin shall be the country where the animal was born]  
0101.29  -- Other  [The origin shall be the country whe re the animal was fattened for at least 6 
months; otherwise the country where the animal was born]  
                                               
2 As per tec hnical rectification in JOB/RO/2 .Rev.1.  JOB/RO/4/Rev.1  
 
- 3 - 
 
  HS2012  Description  Rule 
0101.30  -Asses  [The origin shall be the country where the animal was fattened for at least 6 
months; otherwise the country where the animal was born]  
0101. 90 -Other  [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  
A technical rectification was necessary as the structure of the heading changed f rom HS 
2002/2007 to HS2012.   
 
2. Heading 01.02  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
01.02  Live bovine 
animals.  01.02  Live bovine animals.   
0102.10  - Pure-bred 
breeding 
animals  - (deleted)  Subdivision of subheading 0102.10 to pr ovide 
separately for cattle and buffalo.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
   - Cattle:   
  0102.21  -- Pure-bred breeding animals   
  0102.29  -- Other   
   - Buffalo:   
  0102.31  -- Pure-bred breeding animals   
  0102.39  -- Other   
0102.90  - Other  0102.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
01.02  Live bovine animals.  As specified for subheading  
0102.10  -Pure-bred breeding animals  [The origin shall be the countr y where the animal was born.]  
0102.90  - Other  [The origin of the bovine animals of a weight of 300kg or more shall be the 
country where the animal was fattened for at least 8 months to come from a 
weight of less than 300kg to a weight of 300kg or more; ot herwise the origin 
shall be the country where the animal was born.]  
 
HS2002  Description  Rule 
01.02  Live bovine animals.  As specified for subheading  
0102.10  -Pure-bred breeding animals  [The origin shall be the country where the animal was born.]  
0102.9 0 - Other  [The origin of the bovine animals of a weight of 300kg or more shall be the 
country where the animal was fattened for at least 8 months to come from a 
weight of less than 300kg to a weight of 300kg or more; otherwise the origin 
shall be the count ry where the animal was born.]  
 
HS2007  Description  Rule 
01.02  Live bovine animals.  As specified for subheading  
0102.10  -Pure-bred breeding animals  [The origin shall be the country where the animal was born.]  
0102.90  - Other  [The origin of the bovine a nimals of a weight of 300kg or more shall be the 
country where the animal was fattened for at least 8 months to come from a 
weight of less than 300kg to a weight of 300kg or more; otherwise the origin 
shall be the country where the animal was born.]  
 
HS2012 Description  Rule 
01.02  Live bovine animals.  As specified for subheading  
 -Cattle:   
0102.21  -- Pure-bred breeding 
animals  [The origin shall be the country where the animal was born.]  
0102.29  -- Other  [The origin of the bovine animals of a weight of 300kg or more shall be the 
country where the animal was fattened for at least 8 months to come from a 
weight of less than 300kg to a weight of 300kg or more; otherwise the origin 
shall be the country where the animal was born.]  
 -Buffalo:   
0102.31  -- Pure-bred breeding 
animals  [The origin shall be the country where the animal was born.]  JOB/RO/4/Rev.1  
 
- 4 - 
 
  HS2012 Description  Rule 
0102.39  -- Other  [The origin of the bovine animals of a weight of 300kg or more shall be the 
country where the animal was fattened for at least 8 months to come from a 
weight of less than 300kg to a weight of 300kg or more; otherwise the origin 
shall be the country where the animal was born.]  
0102.90  - Other  [The origin of the bovine animals of a weight of 300kg or more shall be the 
country where the animal was fattened f or at least 8 months to come from a 
weight of less than 300kg to a weight of 300kg or more; otherwise the origin 
shall be the country where the animal was born.]  
 
(c) Comments by the Secretariat  
Technical rectification was necessary as the structure changed f rom HS2007 to HS2012.  
 
3. Heading 01.05  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
01.05  Live poultry, that is to say, 
fowls of the species Gallus 
domesticus , ducks, geese, 
turkeys and guinea fowls.  01.05  Live poultry, that is to say, 
fowls of the species Gallus 
domesticus , ducks, geese, 
turkeys and guinea fowls.   
 - Weighing not more than 
185g:   -Weighing not more than 
185g:  
0105.11  -- Fowls of the species 
Gallus domesticus  0105.11  -- Fowls of the species 
Gallus domesticus   
0105.12  -- Turkeys  0105.12  -- Turkeys   
  0105.13  -- Ducks   
  0105.14  -- Geese   
  0105.15  -- Guinea fowls   
0105.19  -- Other  - (deleted)  Subdivision of subheading 0105.19 to 
provide separately for ducks, geese 
and guinea fowls.  
 
Amendment adopted as a result o f the 
FAO proposal to enhance the 
monitoring of the global food security.  
 - Other:   -Other:   
0105.94  -- Fowls of the species 
Gallus domesticus  0105.94  -- Fowls of the species 
Gallus domesticus   
0105.99  -- Other  0105.99  -- Other   
 
(b) Technical Rectificati on 
HS1996  Description  Rule 
01.05  Live poultry, that is to say, fowls 
of the species Gallus domesticus, 
ducks, geese, turkeys and Guinea 
fowls.  [The origin of the goods of this heading of a weight of 185g or more shall 
be the country where the animal was f attened for at least 2 months to 
come from a weight of less than 185g to weight of 185g or more; 
otherwise the country where the animal was born.]  
 
HS2002  Description  Rule 
01.05  Live poultry, that is to say, fowls of 
the species Gallus domesticus , 
ducks , geese, turkeys and guinea 
fowls.  [The origin of the goods of this heading of a weight of 185g or more shall be 
the country where the animal was fattened for at least 2  months to come 
from a weight of less than 185g to a weight of 185g or more; otherwise the 
country where the animal was born.]  
 
HS2007  Description  Rule 
01.05  Live poultry, that is to say, fowls of 
the species Gallus domesticus , 
ducks, geese, turkeys and guinea 
fowls.  [The origin of the goods of this heading of a weight of 185g or more sha ll be 
the country where the animal was fattened for at least 2  months to come 
from a weight of less than 185g to a weight of 185g or more; otherwise the 
country where the animal was born.]  
 
HS2012  Description  Rule 
01.05  Live poultry, that is to say, fow ls of 
the species Gallus domesticus , 
ducks, geese, turkeys and guinea 
fowls.  [The origin of the goods of this heading of a weight of 185g or more shall be 
the country where the animal was fattened for at least 2  months to come 
from a weight of less than 18 5g to a weight of 185g or more; otherwise the 
country where the animal was born.]  
 JOB/RO/4/Rev.1  
 
- 5 - 
 
  (c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level .  Therefore, no modification is 
needed; the rule can be transposed directly.  
4. Heading 01.06  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
01.06  Other live animals.  01.06  Other live animals.  Expansion of the scope of 
subheading 0106.12 t o include 
seals, sea lions and walruses.  
 
At the same time, creation of 
new subheadings  (0106.13, 
0106.14, 0106.33, 0106.4. 
0106.41 and 0106.49)  for 
certain animals   
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global  food security.  
 - Mammals:   -Mammals:   
0106.11  -- Primates  0106.11  -- Primates   
0106.12  -- Whales, dolphins and 
porpoises (mammals of the 
order Cetacea); manatees 
and dugongs (mammals of 
the order Sirenia)  0106.12  -- Whales, dolphins and porpoises 
(mam mals of the order Cetacea); 
manatees and dugongs (mammals 
of the order Sirenia); seals, sea 
lions and walruses (mammals of 
the suborder  
Pinnipedia)   
  0106.13  -- Camels and other camelids 
(Camelidae )  
  0106.14  -- Rabbits and hares   
0106.19  -- Other  0106.19 -- Other   
0106.20  - Reptiles (including snakes 
and turtles)  0106.20  -Reptiles (including snakes and 
turtles)   
 - Birds:   -Birds:   
0106.31  -- Birds of prey  0106.31  -- Birds of prey   
0106.32  -- Psittaciformes (including 
parrots, parakeets, macaws 
and cockatoos)  0106.32  -- Psittaciformes (including 
parrots, parakeets, macaws and 
cockatoos)   
  0106.33  -- Ostriches; emus ( Dromaius 
novaehollandiae )  
0106.39  -- Other  0106.39  -- Other   
    - Insects:   
  0106.41  -- Bees  
  0106.49  -- Other   
0106.90  - Other  0106.90  -Other   
 
(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 countr y shall be the country where the animal was born]  
ex01.06(b)  - Other  [The origin shall be the country where the animal was born]  
 
HS20023 Description  Rule 
01.06  Other live animals  As specified for split heading  
ex01.06(a)  
 
 
ex01.06(b)  - Camel  
 
 
- Other [The origin shall be the country where the animal was fattened for at least 6 months; 
otherwise the country shall be the country where the animal was born]  
 
[The origin shall be the country where the animal was born]  
 
                                               
3 As per technical rectification in JOB/RO/2 .Rev.1.  JOB/RO/4/Rev.1  
 
- 6 - 
 
  HS20074 Description  Rule 
01.06  Other live animals  As specified for split heading  
ex01.06(a)  
 
 
ex01.06(b)  - Camel  
 
 
- Other  [The origin shall be the country where the animal was fattened for at least 6 months; 
otherwise the country shall be the country where the animal was born]  
 
[The o rigin shall be the country where the animal was born]  
 
HS2012  Description  Rule 
01.06  Other live animals  As specified for split heading  
ex01.06(a)  
 
 
ex01.06(b)  - Camel  
 
 
- Other  [The origin shall be the country where the animal was fattened for at leas t 6 months; 
otherwise the country shall be the country where the animal was born]  
 
[The origin shall be the country where the animal was born]  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does no t 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the current structure can be maintained.  
5. Heading 02.07  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
02.07  Meat and edible offal , of the 
poultry of heading  01.05, fresh, 
chilled or frozen.  02.07  Meat and edible offal, of the 
poultry of heading 01.05, 
fresh, chilled or frozen.  Subdivision of subheading 
0207.3 to provide separately 
for products of ducks, geese 
and Guinea fowls.  
 
Creation of new subheadings 
0207.4 to 0207.60 to provide 
separetly for products of 
ducks, geese and guinea fowls.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
 - Of fowls of the species Gallus 
dome sticus :  -Of fowls of the species Gallus 
domesticus:   
0207.11  -- Not cut in pieces, fresh or 
chilled  0207.11  -- Not cut in pieces, fresh or 
chilled   
0207.12  -- Not cut in pieces, frozen  0207.12  -- Not cut in pieces, frozen   
0207.13  -- Cuts and offal, fr esh or chilled  0207.13  -- Cuts and offal, fresh or 
chilled   
0207.14  -- Cuts and offal, frozen  0207.14  -- Cuts and offal, frozen   
 - Of turkeys:   -Of turkeys:   
0207.24  -- Not cut in pieces, fresh or 
chilled  0207.24  -- Not cut in pieces, fresh or 
chilled   
0207.25  -- Not cut in pieces, frozen  0207.25  -- Not cut in pieces, frozen   
0207.26  -- Cuts and offal, fresh or chilled  0207.26  -- Cuts and offal, fresh or 
chilled   
0207.27  -- Cuts and offal, frozen  0207.27  -- Cuts and offal, frozen   
 - Of ducks, geese  or guinea 
fowls:     
0207.32  -- Not cut in pieces, fresh or 
chilled  - (deleted)   
0207.33  -- Not cut in pieces, frozen  - (deleted)   
0207.34  -- Fatty livers, fresh or chilled  - (deleted)   
0207.35  -- Other, fresh or chilled  - (deleted)   
0207.36  -- Other,  frozen  - (deleted)   
   -Of ducks:   
  0207.41  -- Not cut in pieces, fresh or 
chilled   
  0207.42  -- Not cut in pieces, frozen   
  0207.43  -- Fatty livers, fresh or chilled   
  0207.44  -- Other, fresh or chilled   
  0207.45  -- Other, frozen   
   -Of geese :  
  0207.51  -- Not cut in pieces, fresh or 
chilled   
                                               
 JOB/RO/4/Rev.1  
 
- 7 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
  0207.52  -- Not cut in pieces, frozen   
  0207.53  -- Fatty livers, fresh or chilled   
  0207.54  -- Other, fresh or chilled   
  0207.55  -- Other, frozen   
  0207.60  -Of guinea fowls   
 
(b) Technical Rectif ication  
HS1996  Description  Rule 
02.07  Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.  [CC] 
 
HS2002  Description  Rule 
02.07  Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.  [CC] 
 
HS2007  Description  Rule 
02.07  Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.  [CC] 
 
HS2012  Description  Rule 
02.07  Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen.  [CC] 
 
(c) Comme nts by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level .  Therefore, no modification is 
needed; the rule can be transposed directly.  
6. Heading 02.0 8 
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
02.08  Other meat and edible 
meat offal, fresh, chilled or 
frozen.  02.08  Other meat and edible meat 
offal, fresh, chilled or frozen.   
 
 
0208.10  - Of rabbits or hares  0208.10  -Of rabbits o r hares   
0208.30  - Of primates  0208.30  -Of primates   
0208.40  - Of whales, dolphins and 
porpoises (mammals of 
the order Cetacea); of 
manatees and dugongs 
(mammals of the order 
Sirenia)  0208.40  -Of whales, dolphins and 
porpoises (mammals of the 
order Cetac ea); of manatees 
and dugongs (mammals of the 
order Sirenia); of seals, sea 
lions and walruses (mammals 
of the suborder Pinnipedia)  Expansion of the scope of 
subheading 0208.40 to include 
products of seals, sea lions and 
walruses.  
 
Amendment adopted as a r esult of 
the FAO proposal to enhance the 
monitoring of the global food 
security.  
0208.50  - Of reptiles (including 
snakes and turtles)  0208.50  -Of reptiles (including snakes 
and turtles)   
  0208.60  -Of camels and other camelids 
(Camelidae ) Creation of sub heading 0208.60 for 
products of camels and other 
camelids.  
 
Amendment adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food 
security.  
0208.90  - Other  0208.90  -Other   
 
(b) Technical Rectification  
HS 1996  Description  Rule 
02.08  Other meat and edible meat offal, fresh, chilled or frozen.  CC 
 JOB/RO/4/Rev.1  
 
- 8 - 
 
  HS20025 Description  Rule 
02.08  Other meat and edible meat offal, fresh, chilled or frozen.  CC 
 
HS20076 Description  Rule 
02.08  Other meat and edible meat offal, fresh, chilled or frozen.  CC 
 
HS2012  Description  Rule 
02.08  Other meat and edible meat offal, fresh, chilled or frozen.  CC 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set  at heading level .  Therefore, no modification is 
needed; the rule can be transposed directly.  
7. Heading 02.09  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
02.09  Pig fat, free of lean 
meat, and poultry fat, 
not rendered or 
otherwise ext racted, 
fresh, chilled, frozen, 
salted, in brine, dried or 
smoked.  02.09  Pig fat, free of lean 
meat, and poultry fat, 
not rendered or 
otherwise extracted, 
fresh, chilled, frozen, 
salted, in brine, dried or 
smoked.  Heading 02.09 has been subdivided to 
provide separately for products of pigs.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
  0209.10  -Of pigs   
  0209.90  -Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
02.09  Pig fat, free of  lean meat, and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.  As specified for split headings  
ex02.09(a)  - Dried  [CTHS]  
ex02.09(b)  - Other  [CC] 
 
HS 2002  Description  Rule 
02.09  Pig fat, fre e of lean meat, and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.  As specified for split headings  
ex02.09(a)  - Dried  [CTHS]  
ex02.09(b)  - Other  [CC] 
 
HS 2007  Description  Rule 
02.09  Pig fat,  free of lean meat, and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.  As specified for split headings  
ex02.09(a)  - Dried  [CTHS]  
ex02.09(b)  - Other  [CC] 
 
HS 2012  Description  Rule 
02.09  Pig fat, free of lean meat, and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.  As specified for split headings  
ex02.09(a)  - Dried  [CTHS]  
ex02.09(b)  - Other  [CC] 
 
                                               
5 As per tec hnical rectification in JOB/RO/2.Rev.1.  
6 As per technical rectification in JOB/RO/3 .Rev.1.  JOB/RO/4/Rev.1  
 
- 9 - 
 
  (c) Comments by the Secretariat  
In HS 2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level .  Therefore, no modification is 
needed; the rule can be transposed directly.  
8. Heading 02.10  
(a) HS Change  
HS2007  Descripti on HS2012  Description  Reason for change  
02.10  Meat and edible meat offal, 
salted, in brine, dried or 
smoked; edible flours and meals 
of meat or meat offal.  02.10  Meat and edible meat offal, 
salted, in brine, dried or 
smoked; edible flours and 
meals of mea t or meat offal.   
 - Meat of swine:   -Meat of swine:   
0210.11  -- Hams, shoulders and cuts 
thereof, with bone in  0210.11  -- Hams, shoulders and cuts 
thereof, with bone in   
0210.12  -- Bellies (streaky) and cuts 
thereof  0210.12  -- Bellies (streaky) and cut s 
thereof   
0210.19  -- Other  0210.19  -- Other   
0210.20  - Meat of bovine animals  0210.20  -Meat of bovine animals   
 - Other, including edible flours 
and meals of meat or meat 
offal:  -Other, including edible flours 
and meals of meat or meat 
offal:  
0210.9 1 -- Of primates  0210.91  -- Of primates   
0210.92  -- Of whales, dolphins and 
porpoises (mammals of the 
order Cetacea); of manatees 
and dugongs (mammals of the 
order Sirenia)  0210.92  -- Of whales, dolphins and 
porpoises (mammals of the 
order Cetacea); of ma natees 
and dugongs (mammals of the 
order Sirenia); of seals, sea 
lions and walruses (mammals 
of the suborder Pinnipedia)  Expansion of the scope of 
subheading 0210.92 to include 
products of seals, sea lions 
and walruses.  
 
Amendment adopted as a 
result of th e FAO proposal to 
enhance the monitoring of the 
global food security.  
0210.93  -- Of reptiles (including snakes 
and turtles)  0210.93  -- Of reptiles (including snakes 
and turtles)   
0210.99  -- Other  0210.99  -- Other   
 
(b) Technical Rectification  
HS1996  Descrip tion 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 off al 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)  - Other  [CC] 
 
HS20027 Description  Rule 
02.10  Meat and edible meat offal, salted, in brine, dried or smo ked; 
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 excep t from split heading ex02.10(b)  
ex02.10(d)  - Other  [CC] 
 
HS2007  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 h eadings  
 
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)  - Other  [CC] 
 
 
                                               
7 As per tec hnical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 10 - 
 
  HS 2012  Description  Rule 
02.10  
 Meat and edible meat offal, salted, in brine, dried or smoked; 
edible flours and meals of meat or meat offal  As specified for split headings  
 
ex02.10(a)  - Meat and edible offal, dried  [CTHS]  
ex02.10(b)  - Edible flours of meat or meat offal  CTHS except from split heading ex02.10(c)  
ex02.10(c)  - Edible meals of meat or meat offal  CTHS except from split heading ex02.10(b)  
ex02.10(d)  - Other  [CC] 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading le vel.  The current structure can be 
maintained.  
9. Heading 03.01  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
03.01  Live fis h. 03.01  Live fish.   
0301.10  - Ornamental fish   - Ornamental fish:  Subdivision of subheading 0301.10 to 
provide separately for fresh water fish.  
 
Amendment adopted as a result of the 
FAO proposal to enhance the 
monitoring of the global food security.  
  0301.11  -- Freshwater   
  0301.19  -- Other   
 - Other live fish:   -Other live fish:   
0301.91  -- Trout ( Salmo trutta, 
Oncorhynchus mykiss, 
Oncorhynchus clarki, 
Oncorhynchus aguabonita, 
Oncorhynchus gilae, 
Oncorhynchus apache  and 
Oncorhynchus 
chrysogaster ) 0301.91  -- Trout ( Salmo trutta, 
Oncorhynchus mykiss, 
Oncorhynchus clarki,  
Oncorhynchus aguabonita, 
Oncorhynchus gilae, 
Oncorhynchus  
apache and Oncorhynchus 
chrysogaster )  
0301.92  -- Eels ( Anguilla spp. ) 0301.92  -- Eels ( Anguilla spp. )  
0301.93  -- Carp 0301.93 -- Carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon  
idellus , Hypophthalmichthys 
spp., Cirrhinus spp ., 
Mylopharyngodon piceus )  
0301.94  -- Bluefin tunas ( Thunnus 
thynnus ) 0301.94  -- Atlantic and Pacific bluefin 
tunas ( Thunnus thynnus , 
Thunnus orientalis ) Expansion of the scope of subheading 
0301.94 to cover one more species of  
bluefin  tuna.  
 
Amendment adopted as a result of the 
FAO proposal to enhance the 
monitoring of the global food security.  
0301.95  -- Southern bluefin tunas 
(Thunnus m accoyii ) 0301.95  -- Southern bluefin tunas 
(Thunnus maccoyii )  
0301.99  -- Other  0301.99  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
03.01  Live fish.  The origin shall be the country where the fish of this heading has been captured; or if 
farmed, the country where the fish has been raised from egg or fry (including fingerling).  
 
HS2002  Description  Rule 
03.01  Live fish.  The origin shall be the country where the fish of this heading has been captured; or if 
farmed, the country where the fis h has been raised from egg or fry (including fingerling).  
 
HS20078 Description  Rule 
03.01  Live fish.  The origin shall be the country where the fish of this heading has been captured; or if farmed, 
the country where the fish has been raised from egg or f ry (including fingerling).  
 
                                               
8 As pe r technical rectification in JOB/RO/3 .Rev.1.  JOB/RO/4/Rev.1  
 
- 11 - 
 
  HS2012  Description  Rule 
03.01  Live fish.  The origin shall be the country where the fish of this heading has been captured; or if 
farmed, the country where the fish has been raised from egg or fry (including fingerling).  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level .  Therefore, no modification is 
needed; the rule can be transposed directly.  
10. Heading 03 .02 
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
03.02  Fish, fresh or chilled, excluding 
fish fillets and other fish meat of 
heading 03.04.  03.02  Fish, fresh or chilled, 
excluding fish fillets and 
other fish meat of heading 
03.04.   
 
 - Salmonidae, excluding livers and 
roes:  - Salmonidae, excluding 
livers and roes:   
0302.11  -- Trout ( Salmo trutta, 
Oncorhynchus mykiss, 
Oncorhynchus clarki, 
Oncorhynchus aguabonita, 
Oncorhynchus gilae, 
Oncorhynchus apache  and 
Oncorhynchus chrysogaster ) 0302.11  -- Trout ( Salmo trutta, 
Oncorhynchus mykiss, 
Oncorhynchus clarki,  
Oncorhynchus aguabonita, 
Oncorhynchus gilae, 
Oncorhynchus apache and 
Oncorhynchus chrysogaster )  
 
 
0302.12  -- Pacific salmon ( Oncorhynchus 
nerka, Oncorhynchus gorbuscha, 
Oncorhynchu s keta, Oncorhynchus 
tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and 
Oncorhynchus rhodurus ), Atlantic 
salmon ( Salmo salar ) and Danube 
salmon ( Hucho hucho ) - (deleted)  Subdivision of subheading 
0302.12 to provide separately 
for different groups o f salmon.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
  0302.13  -- Pacific salmon 
(Oncorhynchus nerka , 
Oncorhynchus gorbuscha , 
Oncorhynchus keta , 
Oncorhynchus tschawytscha , 
Oncorhynchus kisutch , 
Oncorhynchus masou and 
Oncorhynchus rhodurus )  
  0302.14  -- Atlantic salmon ( Salmo 
salar) and Danube salmon 
(Hucho hucho )  
0302.19  -- Other  0302.19  -- Other   
 - Flat fish ( Pleuronectidae, 
Bothidae, Cynoglossidae, Soleidae, 
Scophthalmidae  and Citharida e), 
excluding livers and roes:   - Flat fish ( Pleuronectidae, 
Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae 
and Citharidae ), excluding 
livers and roes:   
 
0302.21  -- Halibut ( Reinhardtius 
hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus 
stenolep is) 0302.21  -- Halibut ( Reinhardtius 
hippoglossoides, 
Hippoglossus hippoglossus, 
Hippoglossus stenolepis )  
0302.22  -- Plaice ( Pleuronectes platessa ) 0302.22  -- Plaice ( Pleuronectes 
platessa )  
0302.23  -- Sole ( Solea spp. ) 0302.23  -- Sole ( Solea spp. )  
  0302.24  -- Turbots ( Psetta maxima ) Creation of new subheading 
0302.24 for turbots.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
0302.29  -- Other  0302.29  -- Other   
 - Tunas (of the genus Thunnus ), 
skipjack or stripe -bellied bonito 
(Euthynnus (Katsuwonus)  
pelamis ), excluding livers and 
roes:  -Tunas (of the genus 
Thunnus ), skipjack or stripe -
bellied bonito ( Euthynnus 
(Katsuwonus) pelamis ), 
excluding livers and roes:   
 
0302.31  -- Albacore or longf inned tunas 
(Thunnus alalunga ) 0302.31  -- Albacore or longfinned 
tunas ( Thunnus alalunga )  JOB/RO/4/Rev.1  
 
- 12 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
0302.32  -- Yellowfin tunas ( Thunnus 
albacares ) 0302.32  -- Yellowfin tunas ( Thunnus 
albacares )  
0302.33  -- Skipjack or stripe -bellied bonito  0302.33  -- Skipjack or stripe -bellied 
bonito   
0302.34  -- Bigeye tunas ( Thunnus obesus ) 0302.34  -- Bigeye tunas ( Thunnus 
obesus )  
0302.35  -- Bluefin tunas ( Thunnus 
thynnus ) 0302.35  -- Atlantic and Pacific bluefin 
tunas ( Thunnus thynnus , 
Thunnus orientalis ) Expansion of the scop e of 
subheading 0302.35 to cover 
one more species of bluefin 
tuna. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
0302.36  -- Southern bluefin tunas 
(Thunnus maccoyii ) 0302.36  -- Southern bluefin t unas 
(Thunnus maccoyii )  
0302.39  -- Other  0302.39  -- Other   
0302.40  - Herrings (Clupea  harengus, 
Clupea pallasii ), excluding livers 
and roes   -Herrings ( Clupea harengus , 
Clupea pallasii ), anchovies  
(Engraulis spp. ), sardines 
(Sardina pilchardus , 
Sardinop s spp. ), sardinella 
(Sardinella spp. ), brisling or 
sprats ( Sprattus sprattus ), 
mackerel ( Scomber 
scombrus , Scomber 
australasicus , Scomber 
japonicus ), jack and horse 
mackerel ( Trachurus spp. ), 
cobia ( Rachycentron 
canadum ) and swordfish 
(Xiphias gladius ), excluding 
livers and roes:  Restructuring of subheadings 
0302.40 to 0302.70 to provide 
separately for a larger number 
of species.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
  0302.41  -- Herrings  (Clupea 
harengus , Clupea pallasii )  
  0302.42  -- Anchovies ( Engraulis 
spp.)  
  0302.43  -- Sardines ( Sardina 
pilchardus , Sardinops spp .), 
sardinella  
(Sardinella spp .), brisling or 
sprats ( Sprattus sprattus )  
  0302.44  -- Mackerel ( Scomber 
scombrus , Scom ber 
australasicus , Scomber  
japonicus )  
  0302.45  -- Jack and horse mackerel 
(Trachurus spp .)  
  0302.46  -- Cobia ( Rachycentron 
canadum )  
  0302.47  -- Swordfish ( Xiphias  
gladius )  
0302.50  - Cod (Gadus  morhua, Gadus 
ogac, Gadus macrocephalus ), 
excluding  livers and roes   - Fish of the families 
Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae , excluding 
livers and roes:   
  0302.51  -- Cod ( Gadus morhua , 
Gadus ogac , Gadus 
macrocephalus )  
  0302. 52 -- Haddock 
(Melanogrammus 
aeglefinus )  
  0302.53  -- Coalfish (Pollachius 
virens)   
  0302.54  -- Hake (Merluccius spp., 
Urophycis spp.)   
  0302.55  -- Alaska Pollack ( Theragra 
chalcogramma )  
  0302.56  -- Blue whitings 
(Micromesistius poutassou , 
Microme sistius australis )  
  0302.59  -- Other   
 - Other fish, excluding livers and 
roes:    JOB/RO/4/Rev.1  
 
- 13 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
0302.61  -- Sardines ( Sardina pilchardus, 
Sardinops spp. ), sardinella 
(Sardinella spp. ), brisling or sprats 
(Sprattus sprattus ) - (deleted)   
0302.62  -- Haddock ( Melanog rammus  
aeglefinus ) - (deleted)   
0302.63  -- Coalfish ( Pollachius virens ) - (deleted)   
0302.64  -- Mackerel ( Scomber scombrus, 
Scomber australasicus, Scomber 
japonicus ) - (deleted)   
0302.65  -- Dogfish and other sharks  - (deleted)   
0302.66  -- Eels ( Anguil la spp. ) - (deleted)   
0302.67  -- Swordfish ( Xiphias gladius ) - (deleted)   
0302.68  -- Toothfish ( Dissostichus spp. ) - (deleted)   
0302.69  -- Other  - (deleted)   
0302.70  - Livers and roes   -Tilapias ( Oreochromis 
spp.), catfish ( Pangasius 
spp., Silurus spp ., 
Clarias spp ., Ictalurus spp .), 
carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), 
eels ( Anguilla spp .), 
Nile perch ( Lates niloticus ) 
and snakeheads ( Channa 
spp.), exclud ing livers and 
roes:  
  0302.71  -- Tilapias ( Oreochromis 
spp.)  
  0302.72  -- Catfish ( Pangasius spp ., 
Silurus spp ., Clarias spp ., 
Ictalurus spp .)  
  0302.73  -- Carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon  
idellus , Hypophthalmichthys 
spp., Cirrhinus spp ., 
Mylopharyngodon piceus )  
  0302.74  -- Eels ( Anguilla spp .)  
  0302.79  -- Other   
   -Other fish, excluding livers 
and roes:   
  0302.81  -- Dogfish and other sharks   
  0302.82  -- Rays and skates ( Rajidae )  
  0302.83  -- Toothfish ( Disso stichus 
spp.)  
  0302.84  -- Seabass ( Dicentrarchus 
spp.)  
  0302.85  -- Seabream ( Sparidae )  
  0302.89  -- Other   
  0302.90  -Livers and roes   
 
(b) Technical Rectification  
HS1996  Description  Rule 
03.02  Fish, fresh or chilled, excluding fish 
fillets and  other fish meat of heading 
No. 03.04.  The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country where the fish has been raised 
from egg or fry (including fingerling).  
 
HS20029 Description  Rule 
03.02  Fish, fr esh or chilled excluding fish 
fillets and  other fish meat of heading 
03.04  The origin shall be the country where the fish of this heading has 
been captured; or if farmed the country of where the fish has been 
raised from egg or fry (including fingerling  
 
HS200710 Description  Rule 
03.02  Fish, fresh or chilled excluding fish 
fillets and  other fish meat of heading 
03.04  The origin shall be the country where the fish of this heading has 
been captured; or if farmed, the country of where the fish has been 
raised from egg or fry (including fingerling).  
                                               
9 As per tec hnical rectification in JOB/RO/2.Rev.1.  
10 As per technical rectification in JOB/RO/3 .Rev.1.  JOB/RO/4/Rev.1  
 
- 14 - 
 
   
HS2012  Description  Rule 
03.02  Fish, fresh or chilled excluding fish 
fillets a nd other fish meat of heading 
03.04  The origin shall be the country where the fish of this heading has 
been captured; or if farmed, t he country of where the fish has been 
raised from egg or fry (including fingerling).  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading lev el.  Therefore, no modification is 
needed; the rule can be transposed directly.  
11. Heading 03.03  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
03.03  Fish, frozen, excluding fish 
fillets and other fish meat of 
heading 03.04.  03.03  Fish, fr ozen, excluding fish 
fillets and other fish meat of 
heading 03.04.   
 - Pacific salmon 
(Oncorhynchus nerka, 
Oncorhynchus gorbuscha, 
Oncorhynchus keta, 
Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, 
Oncorhynchus masou  and 
Oncorhynchus rhodurus ), 
excluding  livers and roes:   - Salmonidae, excluding 
livers and roes:  Restructuring of subheadings 
0303.1 to 0303.29 to provide 
separately for a larger number of 
species.  
 
Amendment adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food  
security.  
0303.11  -- Sockeye salmon (red 
salmon) ( Oncorhynchus nerka ) 0303.11  -- Sockeye salmon (red 
salmon) ( Oncorhynchus 
nerka )  
  0303.12  -- Other Pacific salmon 
(Oncorhynchus gorbuscha , 
Oncorhynchus keta , 
Oncorhynchus 
tschawytscha , 
Oncorhynchus kisu tch, 
Oncorhynchus masou and 
Oncorhynchus rhodurus )  
  0303.13  -- Atlantic salmon ( Salmo 
salar) and Danube salmon 
(Hucho hucho )  
  0303.14  -- Trout ( Salmo trutta , 
Oncorhynchus mykiss , 
Oncorhynchus clarki , 
Oncorhynchus aguabonita , 
Oncorhynchus gilae , 
Oncor hynchus apache and 
Oncorhynchus 
chrysogaster )  
0303.19  -- Other  0303.19  -- Other   
 - Other salmonidae, excluding 
livers and roes:   -Tilapias ( Oreochromis 
spp.), catfish ( Pangasius 
spp., Silurus spp ., Clarias 
spp., Ictalurus spp .), carp 
(Cyprinus carpio , Carassius 
carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), 
eels ( Anguilla spp .), Nile 
perch ( Lates niloticus ) and 
snakeheads ( Channa spp. ), 
excluding livers and roes:   
0303.21  -- Trout ( Salmo trutta, 
Oncorhynchus mykiss, 
Oncorhynchus clarki, 
Oncorhynchus aguabonita, 
Oncorhynchus gilae, 
Oncorhynchus apache  and 
Oncorhynchus chrysogaster ) - (deleted)   JOB/RO/4/Rev.1  
 
- 15 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
0303.22  -- Atlantic salmon ( Salmo 
salar) and Danube salmon 
(Hucho hucho ) - (deleted)   
  0303.23  -- Tilapias (Oreochromis 
spp.)  
  0303.24  -- Catfish ( Pangasius spp ., 
Silurus spp ., Clarias spp ., 
Ictalurus spp .)  
  0303.25  -- Carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon  
idellus , Hypophthalmichthys 
spp., Cirrhinus spp ., 
Mylopharyngodon piceus )  
  0303.26  -- Eels ( Anguilla spp .)  
0303.29  -- Other  0303.29  -- Other   
 - Flat fish ( Pleuronectidae, 
Bothidae, Cynoglossidae, 
Soleidae, Scophthalmidae  and 
Citharidae ), excluding livers 
and roes:   - Flat fish ( Pleuronectidae, 
Bothidae, Cynoglossidae, 
Soleidae,  
Scophthalmidae and 
Citharidae ), excluding livers 
and roes:  Creation of new subheading 
0303.34 for turbots.  
 
Amendment adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food 
security.  
0303.31  -- Halibut ( Reinhardtius 
hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus 
stenolepis ) 0303.31  -- Halibut ( Reinhardtius 
hippoglossoides, 
Hippoglossus hippoglossus, 
Hippoglossus stenolepis )  
0303.32  -- Plaice ( Pleuronectes 
platessa ) 0303.32  -- Plaice ( Pleuronectes 
platessa )  
0303.33  -- Sole ( Solea spp. ) 0303.33  -- Sole ( Solea spp. )  
  0303.34  -- Turbots ( Psetta maxima )  
0303.39  -- Other  0303.39  -- Other   
 - Tunas (of the genus 
Thunnus ), skipjack or stripe -
bellied bonito ( Euthynnus 
(Katsuwonus) pelamis ), 
excluding livers a nd roes:   -Tunas (of the genus 
Thunnus ), skipjack or 
stripe -bellied bonito 
(Euthynnus (Katsuwonus) 
pelamis ), excluding livers 
and roes:  Expansion of the scope of 
subheading 0303.45 to cover one 
more species of tuna.  
 
Amendment adopted as a result of 
the FA O proposal to enhance the 
monitoring of the global food 
security.  
0303.41  -- Albacore or longfinned 
tunas ( Thunnus alalunga ) 0303.41  -- Albacore or longfinned 
tunas ( Thunnus alalunga )  
0303.42  -- Yellowfin tunas ( Thunnus 
albacares ) 0303.42  -- Yellowfin t unas ( Thunnus 
albacares )  
0303.43  -- Skipjack or strip -bellied 
bonito  0303.43  -- Skipjack or strip -bellied 
bonito   
0303.44  -- Bigeye tunas ( Thunnus 
obesus ) 0303.44  -- Bigeye tunas ( Thunnus 
obesus )  
0303.45  -- Bluefin tunas ( Thunnus 
thynnus ) 0303.45  -- Atlantic and Pacific 
bluefin tunas ( Thunnus 
thynnus , Thunnus 
orientalis )  
0303.46  -- Southern bluefin tunas 
(Thunnus maccoyii ) 0303.46  -- Southern bluefin tunas 
(Thunnus maccoyii )  
0303.49  -- Other  0303.49  -- Other   
 - Herrings ( Clupea harengus, 
Clupea p allasii ) and cod 
(Gadus morhua, Gadus ogac, 
Gadus macrocephalus ), 
excluding livers and roes:   -Herrings ( Clupea 
harengus , Clupea pallasii ), 
sardines ( Sardina 
pilchardus , Sardinops spp. ), 
sardinella ( Sardinella spp. ), 
brisling  
or sprats ( Sprattus 
sprattus ), mackerel 
(Scomber scombrus , 
Scomber australasicus , 
Scomber japonicus ), jack 
and horse mackerel 
(Trachurus spp. ), cobia 
(Rachycentron canadum ) 
and swordfish ( Xiphias 
gladius ), excluding livers 
and roes:  Restructuring of subheading 
0303.5 to 0303.80 to prov ide 
separately for a larger number of 
species.  
 
Amendment adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food 
security.  
0303.51  -- Herrings ( Clupea harengus, 
Clupea pallasii ) 0303.51  -- Herrings ( Clupea 
harengus , Clupea pa llasii)  
0303.52  -- Cod ( Gadus morhua, Gadus 
ogac, Gadus macrocephalus ) - (deleted)   JOB/RO/4/Rev.1  
 
- 16 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
  0303.53  -- Sardines ( Sardina 
pilchardus , Sardinops spp .), 
sardinella ( Sardinella spp .), 
brisling or sprats ( Sprattus 
sprattus )  
  0303.54  -- Mackerel ( Scomber 
scombru s, Scomber 
australasicus , Scomber  
japonicus )  
  0303.55  -- Jack and horse mackerel 
(Trachurus spp .)  
  0303.56  -- Cobia ( Rachycentron 
canadum )  
  0303.57  -- Swordfish ( Xiphias 
gladius )  
 - Swordfish ( Xiphias gladius ) 
and toothfish ( Dissostichus 
spp.), excluding livers and 
roes:  - Fish of the families 
Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae , 
excluding livers and roes:   
0303.61  -- Swordfish ( Xiphias gladius ) - (deleted)   
0303.62  -- Toothfish ( Dissostichus 
spp.) - (deleted)   
  0303.63  -- Cod ( Gadus morhua , 
Gadus ogac , Gadus 
macrocephalus )  
  0303.64  -- Haddock 
(Melanogrammus 
aeglefinus )  
  0303.65  -- Coalfish ( Pollachius 
virens )  
  0303.66  -- Hake ( Merluccius spp ., 
Urophycis spp .)  
  0303.67  -- Alaska Pollack ( Theragra 
chalcogramma )  
  0303.68  -- Blue whitings 
(Micromesistius poutassou , 
Micromesistius  
australis )  
  0303.69  -- Other   
 - Other fish, excluding livers 
and roes:     
0303.71  -- Sardines ( Sardina 
pilchardus, Sardinops  spp.), 
sardinella ( Sardinella spp. ), 
brisling or sprats ( Sprattus 
sprattus ) - (deleted)   
0303.72  -- Haddock ( Melanogrammus 
aeglefinus ) - (deleted)   
0303.73  -- Coalfish ( Pollachius virens ) - (deleted)   
0303.74  -- Mackerel ( Scomber 
scombrus, Scomber 
australasicus, Scomber 
japonicus ) - (deleted)   
0303.75  -- Dogfish and other sharks  - (deleted)   
0303.76  -- Eels ( Anguilla spp. ) - (deleted)   
0303.77  -- Sea bass ( Dicentrarchus 
labrax, Dicentrarchus 
punctatus ) - (deleted)   
0303.78  -- Hake ( Merluccius spp., 
Urophycis spp. ) - (deleted)   
0303.79  -- Other  -   
0303.80  - Livers and roes   -  Other fish, excluding 
livers and roes:   
  0303.81  -- Dogfish and other sharks   
  0303.82  -- Rays and skates 
(Rajidae )  
  0303.83  -- Toothfish ( Dissostichus 
spp.)  
  0303. 84 -- Seabass ( Dicentrarchus 
spp.)  
  0303.89  -- Other   
  0303.90  -Livers and roes   
 JOB/RO/4/Rev.1  
 
- 17 - 
 
  (b) Technical Rectification  
HS1996  Description  Rule 
03.03  Fish, frozen, excluding fish fillets and 
other fish meat of heading No 03.04.  The origin shall be the country whe re the fish of this heading has been 
captured; or if farmed, the country where the fish has been raised from 
egg or fry (including fingerling).  
 
HS2002  Description  Rule 
03.03  Fish, frozen, excluding fish fillets and 
other fish meat of heading 03.04.  The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country where the fish has been raised from 
egg or fry (including fingerling).  
 
HS2007  Description  Rule 
03.03  Fish, frozen, excluding fish fillets and 
other  fish meat of heading 03.04.  The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country where the fish has been raised from 
egg or fry (including fingerling).  
 
HS2012  Description  Rule 
03.03  Fish, frozen, excluding fish fillets and 
other fish meat of heading 03.04.  The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country where the fish has been raised from 
egg or fry (including fingerling).  
 
(c) Comments by th e Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level . Therefore, no modification is 
needed; the rule can be transposed directly.  
12. Heading 03.04  
(a) HS Chang e 
HS2007  Description  HS2012  Description  Reason for change  
03.04  Fish fillets and other fish meat 
(whether or not minced), fresh, 
chilled or frozen.  03.04  Fish fillets and other fish meat 
(whether or not minced), fresh, 
chilled or frozen.  Restructuring of subheadings 
0304.1 to 0304.29 to provide 
separately for a larger number 
of species.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
 - Fresh or chilled:     
0304.11  -- Swordfish ( Xiphias gladius ) - (deleted)   
0304.12  -- Toothfish ( Dissostichus spp. )   - (deleted)   
0304.19  -- Other  - (deleted)   
 - Frozen fillets:     
0304.21  -- Swordfish ( Xiphias gladius ) - (deleted)   
0304.22  -- Toothfish ( Dissostichus spp. ) - (deleted)   
0304.29  -- Other  - (deleted)  
   - Fresh or chilled fillets of 
tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus 
spp.), carp  (Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon  
idellus , Hypophthalmichthys 
spp., Cirrhinus spp ., 
Myloph aryngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates niloticus ) and 
snakeheads ( Channa spp. ):  
  0304.31  -- Tilapias ( Oreochromis spp .)  
  0304.32  -- Catfish ( Pangasius spp ., 
Silurus spp ., Clarias spp ., 
Ictalurus spp .)  
  0304.33  -- Nile Perch ( Lates niloticus )  
  0304.39  -- Other   JOB/RO/4/Rev.1  
 
- 18 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
   - Fresh or chilled fillets of other 
fish:  
  0304.41  -- Pacific salmon 
(Oncorhynchus nerka , 
Oncorhynchus gorbuscha , 
Oncorhynchus keta , 
Oncorhynchus tschawytscha , 
Oncorhynchus kisutch , 
Oncorhynchus masou and 
Oncorhy nchus  rhodurus ), 
Atlantic salmon ( Salmo salar ) 
and Danube salmon 
(Huchohucho )  
  0304.42  -- Trout ( Salmo trutta , 
Oncorhynchus mykiss , 
Oncorhynchus clarki , 
Oncorhynchus aguabonita , 
Oncorhynchus gilae , 
Oncorhynchus apache and 
Oncorhynchus chrysogaster )  
  0304.43  -- Flat fish ( Pleuronectidae , 
Bothidae , Cynoglossidae , 
Soleidae , Scophthalmidae and 
Citharidae )  
  0304.44  -- Fish of the families 
Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae   
  0304.45  -- Swordfish ( Xiphias gladius )  
  0304.46  -- Toothfish ( Dissostichus spp .)  
  0304.49  -- Other   
   -Other, fresh or chilled:   
  0304.51  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus 
spp.), carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates niloticus ) and 
snakeheads ( Channa spp. )  
  0304.52  -- Salmonidae   
  0304.53  -- Fish o f the families 
Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae   
  0304.54  -- Swordfish ( Xiphias gladius )  
  0304.55  -- Toothfish ( Dissostichus spp. )  
  0304.59  -- Other   
   - Frozen fillets  of tilapias 
(Oreochromis spp .), catfish 
(Pangasius spp ., Silurus spp ., 
Clarias spp ., Ictalurus spp .), 
carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla sp p.), Nile perch 
(Lates niloticus ) and 
snakeheads ( Channa spp. ):  
  0304.61  -- Tilapias ( Oreochromis spp .)  
  0304.62  -- Catfish ( Pangasius spp ., 
Silurus spp ., Clarias spp ., 
Ictalurus spp .)  
  0304.63  -- Nile Perch ( Lates niloticus )  
  0304.69  -- Other   JOB/RO/4/Rev.1  
 
- 19 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
   - Frozen fillets of fish of the 
families Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae:   
  0304.71  -- Cod ( Gadus morhua , Gadus 
ogac, Gadus macrocephalus )  
  0304.72  -- Haddock ( Melanog rammus 
aeglefinus )  
  0304.73  -- Coalfish ( Pollachius virens )  
  0304.74  -- Hake ( Merluccius spp ., 
Urophycis spp .)  
  0304.75  -- Alaska Pollack ( Theragra 
chalcogramma )  
  0304.79  -- Other   
   - Frozen fillets of other fish:   
  0304.81  -- Pacific salm on 
(Oncorhynchus nerka , 
Oncorhynchus gorbuscha , 
Oncorhynchus keta , 
Oncorhynchus tschawytscha , 
Oncorhynchus kisutch , 
Oncorhynchus masou and 
Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) 
and Danube salmon 
(Huchohucho )  
  0304.82  -- Trout ( Salmo trut ta, 
Oncorhynchus mykiss , 
Oncorhynchus clarki , 
Oncorhynchus aguabonita , 
Oncorhynchus gilae , 
Oncorhynchus apache and 
Oncorhynchus chrysogaster )  
  0304.83  -- Flat fish ( Pleuronectidae , 
Bothidae , Cynoglossidae , 
Soleidae , Scophthalmidae and 
Citharidae )  
  0304.84  -- Swordfish ( Xiphias gladius )  
  0304.85  -- Toothfish ( Dissostichus spp .)  
  0304.86  -- Herrings ( Clupea harengus , 
Clupea pallasii )  
  0304.87  -- Tunas (of the genus 
Thunnus ), skipjack or stripe -
bellied bonito ( Euthynnus 
(Katsuwonus ) pelamis )  
  0304.89  -- Other   
 - Other:   -Other, frozen:   
0304.91  -- Swordfish ( Xiphias gladius ) 0304.91  -- Swordfish ( Xiphias gladius )  
0304.92  -- Toothfish ( Dissostichus spp. ) 0304.92  -- Toothfish ( Dissostichus spp. )  
  0304.93  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus 
spp.), carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates niloticus ) and 
snakeheads ( Channa spp. ) Creation of new subheadings 
0304.93 to 0304.95 for certain 
species of fish.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
  0304.94  -- Alaska Pollack ( Theragra 
chalco gramma )  
  0304.95  -- Fish of the families 
Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae, other than 
Alaska Pollack ( Theragra  
chalcogramma )  
0304.99  -- Other  0304.99  -- Other   
 JOB/RO/4/Rev.1  
 
- 20 - 
 
  (b) Technical R ectification  
HS1996  Description  Rule 
03.04  Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen.  As specified for split headings  
ex03.04(a)  - Fish surimi  [CTHS]  
ex03.04(b)  - Other  [The origin shall be the country where the fish has been captured; or if 
farmed, the country where the fish has been raised from egg or fry 
(including fingerling).]  
 
HS200211 Description  Rule 
03.04  Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen.  As specified fo r split headings  
ex03.04(a)  - Fish surimi  [CTHS]  
ex03.04(b)  - Other  [The origin shall be the country where the fish has been captured; or if 
farmed, the country where the fish has been raised from egg or fry 
(including fingerling).]  
 
HS200712 Descriptio n Rule 
03.04  Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen.  As specified for split headings  
ex03.04(a)  - Fish surimi  [CTHS]  
ex03.04(b)  - Other  [The origin shall be the country where the fish has been captured; or if 
farmed, the country where the fish has been raised from egg or fry 
(including fingerling).]  
 
HS2012  Description  Rule 
03.04  Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen.  As specified for split headings  
ex03.04(a)  - Fish surimi  [CTHS]  
ex03.04(b)  - Other  [The origin shall be the country where the fish has been captured; or if 
farmed, the country where the fish has been raised from egg or fry 
(including fingerling).]  
 
(c) Comments by the Secretariat  
In HS2012, the amendme nt to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
13. Heading 03.05  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
03.05  Fish, dried, salted or in brine; 
smoked fish, whether or not 
cooked before or during the 
smoking process; flours, meals 
and pellets of fish, fit for human 
consumption.  03.05  Fish, dried, salted or in brine; 
smoked fish, whether or not 
cooked before or during the 
smoking process; flours, meals 
and pellets of fish, fit for 
human consumption.   
0305.10  - Flours, meals and pellets of 
fish, fit for human consumption  0305.10  - Flours, meals and pellets of 
fish, fit for human co nsumption   
0305.20  - Livers and roes of fish, dried, 
smoked, salted or in brine  0305.20  -Livers and roes of fish, dried, 
smoked, salted or in brine   
0305.30  - Fish fillets, dried, salted or in 
brine, but not smoked   - Fish fillets, dried, salted or in 
brine, but not smoked:  Subdivision of subheading 
0305.30 to provide separately 
for products of certain species 
of fish.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
                                               
11 As per tec hnical rectification in JOB/RO/2.Rev.1.  
12 As per technical rectification in JOB/RO/3 .Rev.1.  JOB/RO/4/Rev.1  
 
- 21 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
  0305.31  -- Tilapias ( Oreochro mis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus 
spp.), carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates  niloticus ) and  
snakeheads ( Channa spp. )  
  0305.32  -- Fish of the families 
Bregmacerotidae , 
Euclichthyidae , Gadidae , 
Macrouridae , Melanonidae , 
Merlucciidae , Moridae and 
Muraenolepididae   
  0305.39  -- Other   
 - Smoked fish, including fillets:   - Smoked fish, including fillets, 
other than edible fish offal:   
0305.41  -- Pacific salmon ( Oncorhynchus 
nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, 
Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, 
Oncorhynchus masou  and 
Oncorhynchus rhodurus ), 
Atlantic salm on (Salmo salar ) 
and Danube salmon ( Hucho 
hucho ) 0305.41  -- Pacific salmon 
(Oncorhynchus nerka, 
Oncorhynchus gorbuscha,  
Oncorhynchus keta, 
Oncorhynchus tschawytscha, 
Oncorhynchus  
kisutch, Oncorhynchus masou 
and Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) 
and Danube salmon 
(Huchohucho ) Transfer of edible fish offal to 
subheading s  0305.4, 0305.5, 
0305.6 and 0305.7  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
0305.42  -- Herrings ( Clupea h arengus, 
Clupea pallasii ) 0305.42  -- Herrings ( Clupea harengus, 
Clupea pallasii )  
  0305.43  -- Trout ( Salmo trutta , 
Oncorhynchus mykiss , 
Oncorhynchus  
clarki , Oncorhynchus 
aguabonita , Oncorhynchus 
gilae, Oncorhynchus apache 
and Oncorhynchus 
chrysogaster ) Creation of new subheadings 
0305.43 to 0305.44 for certain 
species of fish.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
  0305.44  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus  
spp., Clarias spp ., Ictalurus 
spp.), carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus spp ., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates niloticus ) and  
snakeheads ( Channa spp. )  
0305.49  -- Other  0305.49  -- Other   
 - Dried fish, whether or not 
salted but not smoked:   -Dried fish, other than edible 
fish offal, whether or not salted 
but not smoked:   
0305.51  -- Cod ( Gadus morhua, Gadus 
ogac, Gadus macrocephalus ) 0305.51  -- Cod ( Gadus morhua, Gadus 
ogac, Gadus macrocephalus )  
0305.59  -- Other  0305.59  -- Other   
 - Fish, salted but not dried or 
smoked and fish in brine:   - Fish, salted but not dried or 
smoked and fish in brine, other 
than edible fish offal:   
0305.61  -- Herrings ( Clupea harengus, 
Clupea pallasii ) 0305.61  -- Herrings ( Clupea harengus, 
Clupea pallasii )  
0305.62  -- Cod ( Gadus morhua, Gadus 
ogac, Gadus macrocephalus ) 0305.62  -- Cod ( Gadus morhua, Gadus 
ogac, Gadus macrocephalus )  
0305.63  -- Anchovies ( Engraulis spp. ) 0305.63 -- Anchovies ( Engraulis spp. )  JOB/RO/4/Rev.1  
 
- 22 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
  0305.64  -- Tilapias ( Oreochromis spp .), 
catfish ( Pangasius spp ., Silurus 
spp., Clarias spp ., Ictalurus 
spp.), carp ( Cyprinus carpio , 
Carassius carassius , 
Ctenopharyngodon idellus , 
Hypophthalmichthys spp ., 
Cirrhinus sp p., 
Mylopharyngodon piceus ), eels 
(Anguilla spp .), Nile perch 
(Lates niloticus ) and  
snakeheads ( Channa spp. ) Creation of new subheading 
0305.64 for certain species of 
fish. 
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the  
global food security.  
0305.69  -- Other  0305.69  -- Other   
   - Fish fins, heads, tails, maws 
and other edible fish offal:  Creation of new subheadings 
0305.7 to 0305.79 for edible 
fish offal.  
  0305.71  -- Shark fins  Amendment adopted as a 
result of the F AO proposal to 
enhance the monitoring of the 
global food security.  
  0305.72  -- Fish heads, tails and maws   
  0305.79  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
03.05  Fish dried, salted or in brine; smoked fish, whether or not 
cooked be fore or during the smoking process; flours, meals 
and pellets of fish, fit for human consumption.  As specified for split headings  
ex03.05(a)  - Fish, dried  [CTHS]  
ex03.05(b)  - Smoked  [CTHS]  
ex03.05(c)  - Flours  CTHS except from split heading  ex03.05(d)  
ex03.05(d)  - Meals and pellets  CTHS except from split heading ex03.05(c)  
ex03.05(e)  Heavy salted  [CTHS]  
 
HS2002  Description  Rule 
03.05  Fish dried, salted or in brine; smoked fish, whether or not 
cooked before or during the smoking process; flours, meal s 
and pellets of fish, fit for human consumption.  As specified for split headings  
ex03.05(a)  - Fish, dried  [CTHS]  
ex03.05(b)  - Smoked  [CTHS]  
ex03.05(c)  - Flours  CTHS except from split heading ex03.05(d)  
ex03.05(d)  - Meals and pellets  CTHS except from s plit heading ex03.05(c)  
ex03.05(e)  Heavy salted  [CTHS]  
 
HS2007  Description  Rule 
03.05  Fish dried, salted or in brine; smoked fish, whether or not 
cooked before or during the smoking process; flours, meals 
and pellets of fish, fit for human consumption.  As specified for split headings  
ex03.05(a)  - Fish, dried  [CTHS]  
ex03.05(b)  - Smoked  [CTHS]  
ex03.05(c)  - Flours  CTHS except from split heading ex03.05(d)  
ex03.05(d)  - Meals and pellets  CTHS except from split heading ex03.05(c)  
ex03.05(e)  Heavy salted  [CTHS]  
 
HS2012  Description  Rule 
03.05  Fish dried, salted or in brine; smoked fish, whether or not 
cooked before or during the smoking process; flours, meals 
and pellets of fish, fit for human consumption.  As specified for split headings  
ex03.05(a)  - Fish, dried  [CTHS]  
ex03.05(b)  - Smoked  [CTHS]  
ex03.05(c)  - Flours  CTHS except from split heading ex03.05(d)  
ex03.05(d)  - Meals and pellets  CTHS except from split heading ex03.05(c)  
ex03.05(e)  Heavy salted  [CTHS]  
 
(c) Comments by the Secretariat  
In HS2012, t he amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level .  Therefore, no modification is 
needed; the rule can be transposed directly.  JOB/RO/4/Rev.1  
 
- 23 - 
 
  14. Heading 03.06  
(a) HS Change  
HS2007  Description  HS2012 Description  Reason for change  
03.06  Crustaceans, whether in shell or 
not, live, fresh, chilled, frozen, 
dried, salted or in brine; 
crustaceans, in shell, cooked by 
steaming or by boiling in water, 
whether or not chilled, frozen, 
dried, salted or in bri ne; flours, 
meals and pellets of 
crustaceans, fit for human 
consumption.  03.06  Crustaceans, whether in shell 
or not, live, fresh, chilled, 
frozen, dried, salted or in 
brine; smoked crustaceans, 
whether in shell or not, 
whether or not cooked before 
or durin g the smoking 
process; crustaceans, in shell, 
cooked by steaming or by 
boiling in water, whether or 
not chilled, frozen, dried, 
salted or in brine; flours, 
meals and pellets of 
crustaceans, fit for human 
consumption.  Expansion of the scope of 
heading 03.06  to cover 
smoked products  of heading 
16.05 .  
 
Subdivision of subheadings 
0306.13 and 0306.23 to 
provide separately for certain 
types of shrimps and prawns.  
 
Creation of new subheadings : 
0306.15 and 0306.25 for 
Norway lobsters.  
 
Amendment adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security . 
 - Frozen:   - Frozen:   
0306.11  -- Rock lobster and other sea 
crawfish ( Palinurus spp., 
Panulirus spp., Jasus spp. ) 0306.11  -- Rock lobster and other sea 
crawfish ( Palinurus spp. , 
Panulirus spp., Jasus spp. )  
0306.12  -- Lobsters ( Homarus spp. ) 0306.12  -- Lobsters ( Homarus spp. )  
0306.13  -- Shrimps and prawns  - (deleted)   
0306.14  -- Crabs  0306.14  -- Crabs   
  0306.15  -- Norway lobsters ( Nephrops 
norvegicus )  
  0306.16  -- Cold-water shrimps and 
prawns ( Pandalus spp. , 
Crangon crangon )  
  0306.17  -- Other shrimps and prawns   
0306.19  -- Other, including flours, meals 
and pellets of crustaceans, fit for 
human consumption  0306.19  -- Other, including flours, 
meals and pellets of 
crustaceans, fit for  
human consumption   
 - Not frozen:   -Not frozen:   
0306.21  -- Rock lobster and other sea 
crawfish ( Palinurus spp., 
Panulirus spp., Jasus spp. ) 0306.21  -- Rock lobster and other sea 
crawfish ( Palinurus spp., 
Panulirus spp., Jasus spp. )  
0306.22  -- Lobsters ( Homarus spp. ) 0306.22  -- Lobsters ( Homarus spp. )  
0306.23  -- Shrimps and prawns  - (deleted)   
0306.24  -- Crabs  0306.24  -- Crabs   
  0306.25  -- Norway lobsters ( Nephrops 
norvegicus )  
  0306.26  -- Cold-water shrimps and 
prawns ( Pandalus spp., 
Crangon crangon )  
  0306.27  -- Other shrimps and prawns   
0306.29  -- Other, including flours, meals 
and pellets of crustaceans, fit for 
human consumption  0306.29  -- Other, including flours, 
meals and pellets of 
crustaceans, fit for  
human consumption   
 
(b) Technical Rectification  
HS1996  Description  Rule 
03.06  Crustaceans, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine; crustaceans, in shell, 
cooked by steaming or by boiling in water, whether or not 
chilled, frozen, drie d, salted or in brine; flours, meals and 
pellets of crustaceans, fit for human consumption.  As specified for split headings  
ex03.06(a)  - Crustaceans, dried  [CTHS]  
ex03.06(b)  - Flours  CTHS except from split heading ex03.06(c)  
ex03.06(c)  - Meals and pelle ts CTHS except from split heading ex03.06(b)  
ex03.06(d)  - Other  [The origin shall be the country where the 
crustaceans have been captured or gathered.]  
 JOB/RO/4/Rev.1  
 
- 24 - 
 
  HS2002  Description  Rule 
03.06  Crustaceans, whether in shell or not, live, fresh, chilled, 
frozen, d ried, salted or in brine; crustaceans, in shell, 
cooked by steaming or by boiling in water, whether or not 
chilled, frozen, dried, salted or in brine; flours, meals and 
pellets of crustaceans, fit for human consumption.  As specified for split headings  
ex03.06(a)  - Crustaceans, dried  [CTHS]  
ex03.06(b)  - Flours  CTHS except from split heading ex03.06(c)  
ex03.06(c)  - Meals and pellets  CTHS except from split heading ex03.06(b)  
ex03.06(d)  - Other  [The origin shall be the country where the 
crustaceans have bee n captured or gathered.]  
 
HS2007  Description  Rule 
03.06  Crustaceans, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine; crustaceans, in shell, 
cooked by steaming or by boiling in water, whether or not 
chilled, frozen, drie d, salted or in brine; flours, meals and 
pellets of crustaceans, fit for human consumption.  As specified for split headings  
ex03.06(a)  - Crustaceans, dried  [CTHS]  
ex03.06(b)  - Flours  CTHS except from split heading ex03.06(c)  
ex03.06(c)  - Meals and pelle ts CTHS except from split heading ex03.06(b)  
ex03.06(d)  - Other  [The origin shall be the country where the 
crustaceans have been captured or gathered.]  
 
HS2012  Description  Rule 
03.06  Crustaceans, whether in shell or not, live, fresh, chilled, 
frozen, d ried, salted or in brine; crustaceans, in shell, 
cooked by steaming or by boiling in water, whether or not 
chilled, frozen, dried, salted or in brine; flours, meals and 
pellets of crustaceans, fit for human consumption.  As specified for split headings  
ex03.06(a)  - Crustaceans, dried  [CTHS]  
ex03.06(b)  - Flours  CTHS except from split heading ex03.06(c)  
ex03.06(c)  - Meals and pellets  CTHS except from split heading ex03.06(b)  
ex03.06(d)  -Smoked  [CTHS, except from heading 16.05]  
ex03.06(e)  - Other  [The ori gin shall be the country where the 
crustaceans have been captured or gathered.]  
 
(c) Comments by the Secretariat  
The expansion of the scope of heading 03.06 in the HS2012 nomenclature to cover smoked 
products entails the creation of split heading ex03.06(d).  
 
15. Heading 03.07  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
03.07  Molluscs, whether in shell or 
not, live, fresh, chilled, frozen, 
dried, salted or in brine; 
aquatic invertebrates other 
than crustaceans and 
molluscs, live, fresh, chil led, 
frozen, dried, salted or in 
brine; flours, meals and 
pellets of aquatic invertebrates 
other than crustaceans, fit for 
human consumption.  03.07  Molluscs, whether in shell or 
not, live, fresh, chilled, frozen, 
dried, salted or in brine; 
smoked molluscs,  whether in 
shell or not, whether or not 
cooked before or during the 
smoking process; flours, 
meals and pellets of molluscs, 
fit for human consumption.  Revsion of the scope of heading 
03.07 to take into account the 
transfer of aquatic invertebrates 
other t han crustaceans and 
molluscs  and their products to 
new heading 03.08.  
At the same time, e xpansion of 
the scope of heading 03.07 to 
cover smoked products  of 
heading 1605 . 
 
Subdivision of subheadings 
0307.10 and 0307.9 to 0307.99 
to provide separately for li ve, 
fresh or chilled oysters and 
certain species of molluscs.  
 
Amendment adopted as a result 
of the FAO proposal to enhance 
the monitoring of the global food 
security.  
0307.10  - Oysters   -Oysters:   
  0307.11  -- Live, fresh or chilled   
  0307.19  -- Other   JOB/RO/4/Rev.1  
 
- 25 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
 - Scallops, including queen 
scallops, of the genera Pecten, 
Chlamys  or Placopecten :  - Scallops, including queen 
scallops, of the genera Pecten, 
Chlamys or Placopecten:   
0307.21  -- Live, fresh or chilled  0307.21  -- Live, fresh or chilled   
0307.29  -- Other  0307.29  -- Other   
 - Mussels ( Mytilus spp., Perna 
spp.):  -Mussels ( Mytilus spp., Perna 
spp.):  
0307.31  -- Live, fresh or chilled  0307.31  -- Live, fresh or chilled   
0307.39  -- Other  0307.39  -- Other   
 - Cuttle fish ( Sepia officinalis, 
Rossia macr osoma, Sepiola 
spp.) and squid 
(Ommastrephes spp., Loligo 
spp., Nototodarus spp., 
Sepioteuthis spp. ):  -Cuttle fish ( Sepia officinalis, 
Rossia macrosoma, Sepiola 
spp.) and squid 
(Ommastrephes spp., Loligo 
spp., Nototodarus spp.,  
Sepioteuthis spp. ):  
0307. 41 -- Live, fresh or chilled  0307.41  -- Live, fresh or chilled   
0307.49  -- Other  0307.49  -- Other   
 - Octopus (Octopus  spp.):  -Octopus ( Octopus spp. ):  
0307.51  -- Live, fresh or chilled  0307.51  -- Live, fresh or chilled   
0307.59  -- Other  0307.59  -- Other  
0307.60  - Snails, other than sea snails  0307.60  - Snails, other than sea snails   
   -Clams, cockles and ark shells 
(families Arcidae , Arcticidae , 
Cardiidae , Donacidae , 
Hiatellidae , Mactridae , 
Mesodesmatidae , 
Myidae, Semelidae , 
Solecurtidae , Solenida e, 
Tridacnidae and Veneridae ):  
  0307.71  -- Live, fresh or chilled   
  0307.79  -- Other   
   -Abalone ( Haliotis spp .):  
  0307.81  -- Live, fresh or chilled   
  0307.89  -- Other   
 - Other, including flours, 
meals and pellets of aquatic 
invertebrates oth er than 
crustaceans, fit for human 
consumption:   - Other, including flours, 
meals and pellets, fit for 
human consumption:   
0307.91  -- Live, fresh or chilled  0307.91  -- Live, fresh or chilled   
0307.99  -- Other  0307.99  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
03.07  Molluscs, whether in shell or not, live, fresh, chilled, frozen, 
dried, salted or in brine; aquatic invertebrates other than 
crustaceans and molluscs, live, fresh, chilled, frozen, dried, 
salted or in brine; flours, meals and pellets of aquatic 
invertebrates other than crustaceans, fit for human 
consumption.  As specified for split headings  
ex03.07(a)  - Dried  [CTHS]  
ex03.07(b)  - Flours  CTHS except from split heading ex03.07(c)  
ex03.07(c)  - Meals and pellets  CTHS except from s plit heading ex03.07(b)  
ex03.07(d)  - Other  [The origin shall be the country where the 
animals have been captured or gathered.]  
 
HS2002  Description  Rule 
03.07  Molluscs, whether in shell or not, live, fresh, chilled, frozen, 
dried, salted or in brine; aq uatic invertebrates other than 
crustaceans and molluscs, live, fresh, chilled, frozen, dried, 
salted or in brine; flours, meals and pellets of aquatic 
invertebrates other than crustaceans, fit for human 
consumption.  As specified for split headings  
ex03.07 (a) - Dried  [CTHS]  
ex03.07(b)  - Flours  CTHS except from split heading ex03.07(c)  
ex03.07(c)  - Meals and pellets  CTHS except from split heading ex03.07(b)  
ex03.07(d)  - Other  [The origin shall be the country where the 
animals have been captured or gathere d.] 
 JOB/RO/4/Rev.1  
 
- 26 - 
 
  HS2007  Description  Rule 
03.07  Molluscs, whether in shell or not, live, fresh, chilled, frozen, 
dried, salted or in brine; aquatic invertebrates other than 
crustaceans and molluscs, live, fresh, chilled, frozen, dried, 
salted or in brine; flours, me als and pellets of aquatic 
invertebrates other than crustaceans, fit for human 
consumption.  As specified for split headings  
ex03.07(a)  - Dried  [CTHS]  
ex03.07(b)  - Flours  CTHS except from split heading ex03.07(c)  
ex03.07(c)  - Meals and pellets  CTHS excep t from split heading ex03.07(b)  
ex03.07(d)  - Other  [The origin shall be the country where the 
animals have been captured or gathered.]  
 
HS2012  Description  Rule 
03.07  Molluscs, whether in shell or not, live, fresh, chilled, frozen, 
dried, salted or in b rine; aquatic invertebrates other than 
crustaceans and molluscs, live, fresh, chilled, frozen, dried, 
salted or in brine; flours, meals and pellets of aquatic 
invertebrates other than crustaceans, fit for human 
consumption.  As specified for split headings  
ex03.07(a)  - Dried  [CTHS]  
ex03.07(b)  - Flours  CTHS except from split heading ex03.07(c)  
ex03.07(c)  - Meals and pellets  CTHS except from split heading ex03.07(b)  
ex03.07(d)  -Smoked  [CTHS, except from heading 16.05 ] 
ex03.07(e)  - Other  [The origin shall be the country where the 
animals have been captured or gathered.]  
 
(c) Comments by the Secretariat  
Expansion of the scope of heading 03.06 to cover smoked products entails the c reation of 
split heading ex03.07 (d). 
 
16. Heading 03.08  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
  03.08  Aquatic invertebrates other than 
crustaceans and molluscs, live, fresh, 
chilled, frozen, dried, salted or in brine; 
smoked aquatic invertebrates other than 
crustaceans and molluscs, whether or not 
cooked before or during the smoking 
process; flours, meals and pellets of 
aquatic invertebrates other than 
crustaceans and molluscs, fit for human 
consumption.  Heading 03.08 has been created to 
provide separately for aquatic 
invertebrates other than crustaceans 
and moll uscs. 
 
At the same time, transfer of smoked 
aquatic invertebrates  from heading 
16.05  to new heading 03.08.  
 
Amendment adopted as a result of the 
FAO proposal to enhance the 
monitoring of the global food security.  
   - Sea cucumbers ( Stichopus japonicus , 
Holothurioidea ):  
  0308.11  -- Live, fresh or chilled   
  0308.19  -- Other   
   - Sea urchins ( Strongylocentrotus spp ., 
Paracentrotus lividus , 
Loxechinus albus , Echichinus esculentus ):  
  0308.21  -- Live, fresh or chilled   
  0308.29  -- Other   
  0308.30  - Jellyfish ( Rhopilema spp .)  
  0308.90  -Other   
 
(b) Technical Rectification  
HS2012  Description  Rule 
03.08  Aquatic invertebrates other than crustaceans and molluscs, 
live, fresh, chilled, frozen, dried, salted or in brine; smoked 
aquatic invertebrates othe r than crustaceans and molluscs, 
whether or not cooked before or during the smoking process; 
flours, meals and pellets of aquatic invertebrates other than 
crustaceans and molluscs, fit for human consumption.  As specified for split headings  
ex03.08(a)  - Dried CTHS, except from split heading ex03.07(a)  
ex03.08(b)  - Flours  CTHS except from split heading ex03.07(c) 
and ex03.08(c)  JOB/RO/4/Rev.1  
 
- 27 - 
 
  HS2012  Description  Rule 
ex03.08(c)  - Meals and pellets  CTHS except from split heading ex03.07(b) 
and ex03.08(b)  
ex03.08(d)  - Smoked  CTHS, except from hea ding 16.05  
ex03.08(e)  - Other  The origin shall be the country where the 
animals have been captured or gathered.  
 
(c) Comments by the Secretariat  
Expansion of the scope of heading 03.06 to cover smoked products entails the c reation of 
split heading ex03.08 (d). 
 
17. Heading 04.01  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
04.01  Milk and cream, not 
concentrated nor 
containing added sugar or 
other sweetening matter.  04.01  Milk and cream, not 
concentrated nor containing 
added su gar or other 
sweetening matter.   
0401.30  -Of a fat content, by 
weight, exceeding 6%  - (deleted)  Subheading 0401.30 has been 
subdivided to provide separately for 
products of heading 04.01, of a fat 
content, by weight, exceeding 6% but 
not exceeding 10%.  
 
Amendments adopte d as a result of 
the FAO proposal to enhance the 
monitoring of the global food security.  
  0401.40  - Of a fat content, by 
weight, exceeding 6% but 
not exceeding 10%   
  0401.50  - Of a fat content, by 
weight, exceeding 10%   
(b) Technical rectification  
HS1996  Description  Rule 
04.01  Milk and cream, not concentrated nor containing 
added sugar or other sweetening matter.  The origin shall be the country where the milk of this heading 
is obtained in its natural or unprocessed state.  
 
 
HS2002  Description  Rule 
04.01 Milk and cream, not concentrated nor containing 
added sugar or other sweetening matter.  The origin shall be the country where the milk of this heading 
is obtained in its natural or unprocessed state.  
 
 
HS2007  Description  Rule 
04.01  Milk and cream, no t concentrated nor containing 
added sugar or other sweetening matter.  The origin shall be the country where the milk of this heading 
is obtained in its natural or unprocessed state.  
 
 
HS2012  Description  Rule 
04.01  Milk and cream, not concentrated nor co ntaining 
added sugar or other sweetening matter.  The origin shall be the country where the milk of this heading 
is obtained in its natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature occur at subheading  level and do not alter 
the scope of the rule, which is set at heading level.   Therefore, no modification is needed; 
the rule can be transposed directly.  
 JOB/RO/4/Rev.1  
 
- 28 - 
 
  18. Heading 04.07  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
04.07  Birds' eggs, i n shell, 
fresh, preserved or 
cooked.  04.07  Birds' eggs, in shell, fresh, 
preserved or cooked.  Heading 04.07 has been subdivided to 
create new subheadings 0407.11 and 
0407.19 for fertilised eggs for 
incubation and subheadings 0407.21 
and 0407.29 for other f resh eggs.  
 
Amendments adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food security.  
   - Fertilised eggs for incubation:   
  0407.11  --  Of fowls of the species Gallus 
domesticus   
  0407.19  --  Other   
   - Other fresh e ggs:  
  0407.21  --  Of fowls of the species Gallus 
domesticus   
  0407.29  --  Other   
  0407.90  - Others   
 
(b) Technical rectification  
HS1996  Description  Rule 
04.07  Birds' eggs, in shell, fresh, preserved or 
cooked.  The origin shall be the country where the  eggs of this heading 
are obtained in its natural or unprocessed state.  
 
 
HS2002  Description  Rule 
04.07  Birds' eggs, in shell, fresh, preserved or 
cooked.  The origin shall be the country where the eggs of this heading 
are obtained in its natural or unpr ocessed state.  
 
 
 
HS2007  Description  Rule 
04.07  Birds' eggs, in shell, fresh, preserved or 
cooked.  The origin shall be the country where the eggs of this heading 
are obtained in its natural or unprocessed state.  
 
 
HS2012  Description  Rule 
04.07  Birds'  eggs, in shell, fresh, preserved or 
cooked.  The origin shall be the country where the eggs of this heading 
are obtained in its natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature occur at subheading le vel and do not alter 
the scope of the rule, which is set at heading level .  Therefore, no modification is needed; 
the rule can be transposed directly.  
 
19. Heading 06.03  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
06.03   Cut flowers and flower buds 
of a kind suitable for 
bouquets or for ornamental 
purposes, fresh, dried, dyed, 
bleached, impregnated or 
otherwise prepared.  06.03  Cut flowers and flower buds 
of a kind suitable for 
bouquets or for ornamental 
purposes, fresh, dried, dyed, 
bleached, impregnated or 
otherwise prepared.   
 - Fresh:   - Fresh:   
0603.14  -- Chrysanthemums  0603.14  -- Chrysanthemums   
  0603.15  -- Lilies ( Lilium spp .) Creation of new subheading 0603.15 
for lilies ( Lilium spp .). 
0603.19  -- Other  0603.19  -- Other   
0603.9 0 - Other  0603.90  - Other   
 JOB/RO/4/Rev.1  
 
- 29 - 
 
  (b) Technical rectification  
HS1996  Description  Rule 
06.03  Cut flowers and flower buds of a kind suitable for 
bouquets or for ornamental purposes, fresh, dried, 
dyed, bleached, impregnated or otherwise prepared.  As specified for sp lit headings  
ex06.03(a)  - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b)  - Other  The origin shall be the country where the plants grew.  
 
 
HS 2002  Description  Rule 
06.03   Cut flowers and flower buds of a kind suitable for 
bouquets or  for ornamental purposes, fresh, dried, 
dyed, bleached, impregnated or otherwise prepared.  As specified for split headings  
ex06.03(a)  - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b)  - Other  The origin shall be the country where the pl ants grew.  
 
 
HS200713 Description  Rule 
06.03   Cut flowers and flower buds of a kind suitable for 
bouquets or for ornamental purposes, fresh, dried, 
dyed, bleached, impregnated or otherwise prepared.  As specified for split headings  
ex06.03(a)  - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b)  - Other  The origin shall be the country where the plants grew.  
 
 
HS 2012  Description  Rule 
06.03   Cut flowers and flower buds of a kind suitable for 
bouquets or for ornamental purposes, fresh, dri ed, 
dyed, bleached, impregnated or otherwise prepared.  As specified for split headings  
ex06.03(a)  - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b)  - Other  The origin shall be the country where the plants grew.  
 
(c) Comments by the Secreta riat 
In HS2012, the amendments to the nomenclature occur at subheading level and do not alter 
the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 
20. Heading 06.04  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
06.04  Foliage, branches and other parts 
of plants, without flowers or 
flower buds, and grasses, mosses 
and lichens, being goods of a 
kind suitable for bouquets or for 
ornamental purposes, fresh, 
dried, dyed, bleached, 
impregnated or otherwise 
prepared.  06.04  Foliage, branches and other 
parts of plants, without flowers 
or flower buds, and grasses, 
mosses and lichens, being goods 
of a kind suitable for bouquets 
or for ornamental purposes, 
fresh, dried, d yed, bleached, 
impregnated or otherwise 
prepared .  
0604.10  - Mosses and lichens  - (deleted)  Deletion of subheading 
0604.10 because of the low 
volume of trade.  
  0604.20  -  Fresh   
 - Other:  0604.90  -  Other   
0604.91  -- Fresh  - (deleted)   
0604.99  -- Other - (deleted)   
 
(b) Technical rectification  
HS1996  Description  Rule 
06.04  Foliage, branches and other parts of plants, without flowers 
or flower buds, and grasses, mosses and lichens, being 
goods of a kind suitable for bouquets or for ornamental 
purposes, fresh, dried, dyed, bleached, impregnated or 
otherwise prepared.  As specified for split headings  
ex06.04(a)  - Wreaths, flower baskets, buttonholes and the like  CTHS  
                                               
13 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 30 - 
 
  HS1996  Description  Rule 
ex06.04(b)  - Other  The origin shall be the country the plants grew.  
 
 
HS2002  Descriptio n Rule 
06.04  Foliage, branches and other parts of plants, without flowers or 
flower buds, and grasses, mosses and lichens, being goods of 
a kind suitable for bouquets or for ornamental purposes, 
fresh, dried, dyed, bleached, impregnated or otherwise 
prepa red. As specified for split headings  
ex06.04(a)  - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.04(b)  - Other  The origin shall be the country the plants grew.  
 
 
HS2007  Description  Rule 
06.04  Foliage, branches and other parts of plants, w ithout flowers or 
flower buds, and grasses, mosses and lichens, being goods of 
a kind suitable for bouquets or for ornamental purposes, 
fresh, dried, dyed, bleached, impregnated or otherwise 
prepared.  As specified for split headings  
ex06.04(a)  - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.04(b)  - Other  The origin shall be the country the plants grew.  
 
 
HS2012  Description  Rule 
06.04  Foliage, branches and other parts of plants, without flowers or 
flower buds, and grasses, mosses and liche ns, being goods of 
a kind suitable for bouquets or for ornamental purposes, 
fresh, dried, dyed, bleached, impregnated or otherwise 
prepared . As specified for split headings  
ex06.04(a)  - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.04(b)  - Other  The origin shall be the country the plants grew.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature occur at subheading level and do not alter 
the scope of the rule, which is set at split heading level.  Therefore, no modific ation is 
needed; the rule can be transposed directly.  
 
21. Heading 07.09  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
07.09  Other vegetables, 
fresh or chilled.  07.09  Other vegetables, fresh or 
chilled.  Subheading 0709.90 has been subdivid ed to 
create new subheadings 0709.91 for globe 
artichokes, 0709.92 for olives and 0709.93 for 
pumpkins, squash and gourds.  
 
Amendments adopted as a result of the FAO 
proposal to enhance the monitoring of the global 
food security.  
0709.90  - Other   - Other:   
  0709.91  --  Globe artichokes   
  0709.92  --  Olives   
  0709.93  --  Pumpkins, squash and 
gourds ( Cucurbita spp .)  
  0709.99  -- Other   
 
(b) Technical rectification  
HS 1996  Description  Rule 
07.09  Other vegetables, fresh or chilled.  The origin shall be th e country where the goods of this heading are 
obtained in their natural or unprocessed state.  
 
 
HS 200214 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 natu ral or unprocessed state.  
 
                                               
14 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 31 - 
 
   
HS 200715 Description  Rule 
07.09  Other vegetables, fresh or chilled.  The origin shall be the country where the goods of this heading are 
obtained in their natural or unprocessed state.  
 
 
HS 2012  Description  Rule 
07.09  Other  vegetables, fresh or chilled.  The origin shall be the country where the goods of this heading are 
obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rul e, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
22. Heading 07.13  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
07.13  Dried leguminous 
vegetables, shelled, 
whether or not 
skinned or spl it. 07.13  Dried leguminous 
vegetables, shelled, whether 
or not skinned or split.  Creation of new subheadings 0713.34 for 
bambara beans ; 0713.35 for cow peas ; 
and 0713.60 for pigeon peas . 
 
Amendments adopted as a result of the 
FAO proposal to enhance the mo nitoring of 
the global food security.  
  0713.34  --  Bambara beans ( Vigna 
subterranea  or Voandzeia  
subterranea )  
 
  0713.35  --  Cow peas ( Vigna 
unguiculata )  
0713.39  -- Other  0713.39  --  Other   
  0713.60  -  Pigeon peas ( Cajanus 
cajan )  
0713.90  - Other  0713.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
07.13  Dried leguminous vegetables, shelled, whether or not skinned or 
split. The origin shall be the country where the 
vegetables of this heading grew.  
 
 
HS2002  Description  Rule 
07.13  Dried leguminous vegetables, shelled, whether or not skinned or 
split. The origin shall be the country where the 
vegetables of this heading grew.  
 
 
HS2007  Description  Rule 
07.13  Dried leguminous vegetables, shelled, whether or not skinned or 
split. The o rigin shall be the country where the 
vegetables of this heading grew.  
 
 
HS2012  Description  Rule 
07.13  Dried leguminous vegetables, shelled, whether or not skinned or 
split. The origin shall be the country where the 
vegetables of this heading grew.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
                                               
15 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 32 - 
 
  23. Heading 07.14  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
07.14  Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots 
and tubers with high starch 
or inulin content, fresh, 
chilled, frozen or dried, 
whether or not sliced or in 
the form of pellets; sago pith . 07.14  Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots 
and tubers with high starch 
or inulin content, fresh, 
chilled, frozen or dried, 
whether or not sliced or in 
the form of pellets; sago pith . Creation of new subheadings  
0714.30, 0714. 40, and 0714.50 for 
yams, taro and yautia, respectively.  
 
Amendments adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food 
security.  
  0714.30  - Yams ( Dioscorea  spp.)  
  0714.40  - Taro ( Colocasia spp .)  
  0714.50  - Yautia ( Xanthosoma spp .)  
0714.90  - Other  0714.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
07.14  Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoe s and similar 
roots and tubers with high starch or inulin content, fresh, chilled, frozen or 
dried, whether or not sliced or in the form of pellets; sago pith.  CTH except from heading 
11.06.  
 
 
HS2002  Description  Rule 
07.14  Manioc, arrowroot, salep, Jeru salem artichokes, sweet potatoes and similar  roots 
and tubers with high starch or inulin content, fresh, chilled, frozen or dried, 
whether or not sliced or in the form of pellets; sago pith.  CTH except from heading 
11.06.  
 
 
HS2007  Description  Rule 
07.14  Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots 
and tubers with high starch or inulin content, fresh, chilled, frozen or dried, 
whether or not sliced or in the form of pellets; sago pith.  CTH except from heading 
11.06.  
 
 
HS2012  Description  Rule 
07.14  Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots 
and tubers with high starch or inulin content, fresh, chilled, frozen or dried, 
whether or not sliced or in the form of pellets; sago pith . CTH except from heading 
11.06.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
24. Heading 08.01  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
08.01  Coconuts, Brazil nuts and 
cashew nuts, fresh or 
dried, whether or not 
shelled or peeled.  08.01  Coconuts, Brazil nuts and 
cashew nuts, fresh or 
dried, whether or not 
shelled or peeled .  
 - Coconuts:   - Coconuts:   
0801.11  -- Desiccated  0801.11  -- Desiccated   
  0801.12  -- In the inner shell 
(endocarp)  Creation of new subheading 0801.12 for 
coconuts in the inner shell.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monit oring of the 
global food security.  
0801.19  -- Other  0801.19  -- Other   
 JOB/RO/4/Rev.1  
 
- 33 - 
 
  (b) Technical rectification  
HS1996  Description  Rule 
08.01  Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled.  The origin shall be the country where t he goods of 
this heading were grown and harvested.  
 
 
HS2002  Description  Rule 
08.01  Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled.  The origin shall be the country where the goods of 
this heading were grown and ha rvested.  
 
 
HS2007  Description  Rule 
08.01  Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled.  The origin shall be the country where the goods of 
this heading were grown and harvested.  
 
 
HS2012  Description  Rule 
08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, 
whether or not shelled or peeled . The origin shall be the country where the goods of 
this heading were grown and harvested.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature  do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
25. Heading 08.02  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
08.02  Other nuts, fresh or dried, 
wheth er or not shelled or 
peeled.  08.02  Other nuts, fresh or dried, 
whether or not shelled or 
peeled . Subheadings 0802.40, 0802.50 and 
0802.60 have been subdivided to 
provide separate identifi cation of 
shelled chestnuts and  those in shell.  
 
At the same time, ne w subheadings  
0802.70 and 0802.80  have been 
created  for kola nuts and areca nuts, 
respectively.  
 
Amendments adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food 
security.  
0802.40  - Chestnuts ( Castanea spp. )  - Chestnuts ( Castanea spp. ):   
  0802.41  --  In shell   
  0802.42  --  Shelled   
0802.50  - Pistachios   -  Pistachios:   
  0802.51  -- In shell   
  0802.52  -- Shelled   
0802.60  - Macadamia nuts   - Macadamia nuts:   
  0802.61  -- In shell   
  0802.62  -- Shelled   
  0802.70  - Kola nuts ( Cola spp .)  
  0802.80  - Areca nuts   
0802.90  - Other  0802.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
08.02  Other nuts, fresh or dried, whether or not shelled or 
peeled.  The origin shall be the country where the goods of 
this heading were grown and harvested.  
 
 
HS2002  Description  Rule 
08.02  Other nuts, fresh or dried, whether or not shelled or 
peeled.  The origin shall be the country where the goods of 
this heading were grown and harvested.  
 
 JOB/RO/4/Rev.1  
 
- 34 - 
 
  HS200716 Description  Rule 
08.02 Other nuts, fresh or dried, whether or not shelled or 
peeled.  The origin shall be the country where the goods of 
this heading were grown and harvested.  
 
 
HS2012  Description  Rule 
08.02  Other nuts, fresh or dried, whether or not shelled or 
peeled . The origin shall be the country where the goods of 
this heading were grown and harvested.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set  at 
heading level.  Therefore, no modification is nee ded; the rule can be transposed directly.  
 
26. Heading 08.03  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
08.03  Bananas, including 
plantains, fresh or 
dried.  08.03  Bananas, including 
plantains, fresh or 
dried.  Heading 08.03 has been subdi vided to provide 
separately for plantains.  
 
Amendment adopted as a result of the FAO proposal to 
enhance the monitoring of the global food security.  
  0803.10  - Plantains   
  0803.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
08.03  
  Bananas, including plantains, fresh or dried.  The origin shall be the country where the goods of this 
heading were grown and harvested.  
 
 
HS2002  Description  Rule 
08.03  
  Bananas, including plantains, fresh or dried.  The origin shall be the country where the  goods of this 
heading were grown and harvested.  
 
 
HS2007  Description  Rule 
08.03  
  Bananas, including plantains, fresh or dried.  The origin shall be the country where the goods of this 
heading were grown and harvested.  
 
 
HS2012  Description  Rule 
08.03  
  Bananas, including plantains, fresh or dried.  The origin shall be the country where the goods of this 
heading were grown and harvested.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set a t 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
27. Heading 08.08  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
08.08  Apples, pears and 
quinces, fresh.  08.08  Apples, pears and 
quinces, fresh.   
0808.20  - Pears and quinces  - (deleted)  Subheading 0808.20 has been subdivided to create new 
subheadings 0808.30 for pears and 0808.40 for quinces.  
 
Amendment adopted as a result of the FAO proposal to 
enhance the monitoring of the global food security.  
  0808.30  - Pears   
  0808.40  - Quinces   
                                               
16 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 35 - 
 
  (b) Technical rectification  
HS1996  Description  Rule 
08.08  Apples, pears and quinces, fresh.  The origin shall be the country where the goods of this heading 
were grown and harvested.  
 
 
HS2002  Description  Rule 
08.08  Apples, pears and quinces, fresh.  The origin shall be the country where the goods of this heading 
were grown and harvested.  
 
 
HS2007  Description  Rule 
08.08  Apples, pears and quinces, fresh.  The origin shall be the country where the goods of this headin g 
were grown and harvested.  
 
 
HS2012  Description  Rule 
08.08  Apples, pears and quinces, fresh.  The origin shall be the country where the goods of this heading 
were grown and harvested.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenc lature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
28. Heading 08.09  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
08.09  Apricots, cherries, 
peaches  (including 
nectarines), plums and 
sloes, fresh.  08.09  Apricots, cherries, 
peaches (including 
nectarines), plums and 
sloes, fresh.   
0809.20  - Cherries   - Cherries:  Subheading 0809.20 has been subdivided to 
provide separately for sour cherries.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security  
  0809.21  --  Sour cherries 
(Prunus cerasus )  
  0809.29  -- Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
08.09  Apricots, cherries, peaches (includin g nectarines), 
plums and sloes, fresh.  The origin shall be the country where the goods of this 
heading were grown and harvested.  
 
 
HS2002  Description  Rule 
08.09  Apricots, cherries, peaches (including nectarines), plums 
and sloes, fresh.  The origin shall  be the country where the goods of this 
heading were grown and harvested.  
 
 
HS2007  Description  Rule 
08.09  Apricots, cherries, peaches (including nectarines), 
plums and sloes, fresh.  The origin shall be the country where the goods of this 
heading were gr own and harvested.  
 
 
HS2012  Description  Rule 
08.09  Apricots, cherries, peaches (including nectarines), 
plums and sloes, fresh.  The origin shall be the country where the goods of this 
heading were grown and harvested.  
 JOB/RO/4/Rev.1  
 
- 36 - 
 
  (c) Comments by the Secretariat  
In HS2 012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
29. Heading 08.10  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
08.10  Other fruit, fresh.  08.10  Other fruit, fresh.  Creation of new subheading 0810.30 
for black, white or red currants and 
gooseberries and new subheading 
0810.70 for persimmons.  
 
Amendments adopted as a result of the 
FAO proposal to enhance the 
monitorin g of the global food security.  
0810.10  -  Strawberries  0810.10  -  Strawberries   
0810.20  -  Raspberries, blackberries, 
mulberries and loganberries  0810.20  -  Raspberries, 
blackberries, mulberries 
and loganberries   
  0810.30  -  Black, white or red 
currant s and gooseberries   
0810.40  -  Cranberries, bilberries and 
other fruits of the genus 
Vaccinium  0810.40  -  Cranberries, bilberries 
and other fruits of the 
genus Vaccinium   
0810.50  -  Kiwifruit  0810.50  -  Kiwifruit   
0810.60  -  Durians  0810.60  -  Durians   
  0810.70  -  Persimmons   
0810.90  -  Other  0810.90  -  Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
08.10  Other fruit, fresh.  The origin shall be the country where the goods of this 
heading were grown and harvested.  
 
 
HS200217 Description  Rule 
08.10  Other fruit, fresh  The origin shall be the country where the goods of this 
heading were grown and harvested.  
 
 
HS200718 Description  Rule 
08.10  Other fruit, fresh.  The origin shall be the country where the goods of this 
heading were grown and har vested.  
 
 
HS2012  Description  Rule 
08.10  Other fruit, fresh.  The origin shall be the country where the goods of this 
heading were grown and harvested.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of t he rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
                                               
17 As per technical rectification in JOB/RO/2.Rev.1 . 
18 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 37 - 
 
  30. Heading 09.04  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
09.04  Pepper of the genus 
Piper; dried or crushed or 
ground fruits of the 
genus Capsicum  or of the 
genus Pimenta . 09.04  Pepper of the genus 
Piper; dried or crushed 
or ground fruits of the 
genus Capsicum  or of 
the genus Pimenta .  
0904.20  -  Fruits of the genus 
Capsicum  or of the genus 
Pimenta , dried or 
crushed or ground   -  Fruits of the genus 
Capsicum  or of the 
genus Pimenta : Subheading 0904.20 has been subdivided to 
provide separately for crushed or ground fruits 
of the genus or of the genus of heading 09.04.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
  0904.21  -- Dried, neither 
crushed nor ground   
  0904.22  -- Crushed or ground   
 
(b) Technical rectification  
HS1996  Description  Rule 
09.04  Pepper of the genus Piper; dried or crushed or ground 
fruits of the genus  Capsicum  or of the genus Pimenta . [The origin shall be the country where the plant 
grew.]  
 
 
HS2002  Description  Rule 
09.04  Pepper of the genus Piper; dried or crushed or ground fruits 
of the genus Capsicum  or of the genus Pimenta . [The origin shall be t he country where the plant 
grew.]  
 
 
HS2007  Description  Rule 
09.04  Pepper of the genus Piper; dried or crushed or ground fruits 
of the genus Capsicum  or of the genus Pimenta . [The origin shall be the country where the plant 
grew.]  
 
 
HS2012  Description  Rule 
09.04  Pepper of the genus Piper; dried or crushed or ground fruits 
of the genus Capsicum  or of the genus Pimenta . [The origin shall be the country where the plant 
grew.]  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do n ot alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
31. Heading 09.05  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
09.05  Vanilla.  09.05  Vanilla.  Heading 09.05 has been subdivided to provide 
separately for crushed or ground vanilla.  
 
Amendment adopted as a result of the FAO proposal 
to enhance the monitoring of the global food 
security.  
  0905.10  -  Neither crushed nor 
ground   
  0905.20  - Crushed or ground   
 
(b) Technical rectification  
HS1996  Description  Rule 
09.05  Vanilla.  [The origin shall be the country where the plant grew.]  
 
 
HS2002  Description  Rule 
09.05  Vanilla.  [The origin shall be the country where the plant grew.]  JOB/RO/4/Rev.1  
 
- 38 - 
 
   
HS2007  Description  Rule 
09.05  Vanilla. [The origin shall be the country where the plant grew.]  
 
 
HS2012  Description  Rule 
09.05  Vanilla.  [The origin shall be the country where the plant grew.]  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the s cope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
32. Heading 09.07  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
09.07  Cloves (whole 
fruit, cloves and 
stems).  09.07  Cloves  (whole fruit, cloves and 
stems).  Heading 09.07 has been subdivided to provide 
separately for crushed or ground cloves.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
  0907.10  -  Neither crushed nor ground   
  0907.20  - Crushed or ground   
 
(b) Technical rectification  
HS1996  Description  Rule 
09.07  Cloves (whole fruit, cloves and stems).  [The origin shall be the country where the plant grew.]  
 
 
HS2002  Description  Rule 
09.07  Cloves (whole fruit, cl oves and stems).  [The origin shall be the country where the plant grew.]  
 
 
HS2007  Description  Rule 
09.07  Cloves (whole fruit, cloves and stems).  [The origin shall be the country where the plant grew.]  
 
 
HS2012  Description  Rule 
09.07  Cloves (whole fru it, cloves and stems).  [The origin shall be the country where the plant grew.]  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
33. Heading 09.08  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
09.08  Nutmeg, mace 
and cardamoms.  09.08  Nutmeg, mace and 
cardamoms . Subheadings 0908.10, 0908.20 and 0908.30 have 
been subdivided to provide separate identification of 
crushed or ground nutmeg, mace and  cardamoms.  
 
Amendments adopted as a result of the FAO proposal 
to enhance the monitoring of the global food security.  
0908.10  - Nutmeg   -  Nutmeg:   
  0908.11  -- Neither crushed nor 
ground   
  0908.12  -- Crushed or ground   
0908.20  - Mace  -  Mace:   
  0908.21  -- Neither crushed nor 
ground   
  0908.22  -- Crushed or ground   
0908.30  - Cardamoms   -  Cardamoms:   JOB/RO/4/Rev.1  
 
- 39 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
  0908.31  -- Neither crushed nor 
ground   
  0908.32  -- Crushed or ground   
 
(b) Technical rectification  
HS1996  Description  Rule 
09.08   Nutmeg, mace and cardamoms.  [The origin shall be the country where the plant grew.]  
 
 
HS2002  Description  Rule 
09.08  Nutmeg, mace and cardamoms.  [The origin shall be the country where the plant grew.]  
 
 
HS2007 Description  Rule 
09.08  Nutmeg, mace and cardamoms.  [The origin shall be the country where the plant grew.]  
 
 
HS2012  Description  Rule 
09.08  Nutmeg, mace and cardamoms.  [The origin shall be the country where the plant grew.]  
 
(c) Comments by the Secret ariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
34. Heading 09.09  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
09.09  Seeds of anise, badian, 
fennel, coriander, cumin 
or caraway; juniper 
berries.  09.09  Seeds of anise, badian, fennel, 
coriander, cumin or caraway; 
juniper berries.  
 Deletion of subheadings 0909.10, 
0909.40 and 0909.50 because of the 
low vol ume of trade.  
 
At the same time, new subheadings 
have been created for separate 
identification of crushed or ground 
spices of heading 09.09.  
 
Amendments adopted as a result of 
the FAO proposal to enhance the 
monitoring of the global food security.  
0909.1 0 -  Seeds of anise or 
badian  - (deleted)   
0909.20  - Seeds of coriander   - Seeds of coriander:   
  0909.21  --  Neither crushed nor ground   
  0909.22  --  Crushed or ground   
0909.30  - Seeds of cumin   - Seeds of cumin:   
  0909.31  --  Neither crushed nor g round   
  0909.32  --  Crushed or ground   
0909.40  - Seeds of caraway  - (deleted)   
0909.50  -  Seeds of fennel; 
juniper berries  - (deleted)   
   -  Seeds of anise, badian, 
caraway or fennel; juniper 
berries:   
  0909.61  --  Neither crushed nor ground   
  0909.62  --  Crushed or ground   
 
(b) Technical rectification  
HS1996  Description  Rule 
09.09  Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries  [The origin shall be the country where the 
plant grew.]  
 
 
HS2002  Description  Rule 
09.09  Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries.  [The origin shall be the country where the 
plant grew.]  JOB/RO/4/Rev.1  
 
- 40 - 
 
   
HS2007  Description  Rule 
09.09  Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries.  [The origin shall be the country where the 
plant grew.]  
 
 
HS2012  Description  Rule 
09.09  Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries.  [The origin shall be the country where the 
plant grew.]  
 
(c) Comments by the Secretariat  
In HS2012, th e amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
35. Heading 09.10  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
09.10  Ginger, saffron, 
turmeric (curcuma), 
thyme, bay leaves, 
curry and other spices.  09.10  Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, 
curry and other spices.   
0910.10  - Ginger   - Ginger:  Subheading 0910.10 has been 
subdivided to provide separate 
identification of crushed or ground 
ginger.  
 
Amendment adopted as a result of the 
FAO proposal to enhance the 
monitoring of the global food security.  
  0910.11  --  Neither crushed nor ground   
  0910.12  -- Crushed or ground   
 
(b) Technical rectification  
HS1996  Description  Rule 
09.10  Ginger, saffron, turmeric (curcuma), thyme, bay leaves, 
curry and other spices  As specified for split headings  
ex09.10(a)  - Curry  [CTHS]  
ex09.10(b)  - Other spices, crushed or ground  [The origin shall be the country where the plan t 
grew.]  
ex09.10(c)  - Mixtures referred to in Note 1(b) to Chapter 9 of the HS  [CTHS]  
ex09.10(d)  - Other  The origin shall be the country where the plant 
grew.  
 
 
HS2002  Description  Rule 
09.10  Ginger, saffron, turmeric (curcuma), thyme, bay leaves, 
curry and other spices.  As specified for split headings  
ex09.10(a)  - Curry  [CTHS]  
ex09.10(b)  - Other spices, crushed or ground  [The origin shall be the country where the plant 
grew.]  
ex09.10(c)  - Mixtures referred to in Note 1(b) to Chapter 9 of the HS  [CTHS] 
ex09.10(d)  - Other  The origin shall be the country where the plant 
grew.  
 
 
HS200719 Description  Rule 
09.10  Ginger, saffron, turmeric (curcuma), thyme, bay leaves, 
curry and other spices.  As specified for split headings  
ex09.10(a)  - Curry  [CTHS]  
ex09.10(b)  - Other spices, crushed or ground  [The origin shall be the country where the plant 
grew.]  
ex09.10(c)  - Mixtures referred to in Note 1(b) to Chapter 9 of the HS  [CTHS]  
ex09.10(d)  - Other  The origin shall be the country where the plant 
grew.  
 
                                               
19 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 41 - 
 
  HS2012 Description  Rule 
09.10  Ginger, saffron, turmeric (curcuma), thyme, bay 
leaves, curry and other spices.  As specified for split headings  
ex09.10(a)  - Curry  [CTHS]  
ex09.10(b)  - Other spices, crushed or ground  [The origin shall be the country where the plant grew.]  
ex09.10(c)  - Mixtures referred to in Note 1(b) to Chapter 9 of 
the HS  [CTHS]  
ex09.10(d)  - Other  The origin shall be the country where the plant grew.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter th e scope of the rule, set at 
split heading level.  Therefore, no modification is needed; the rule can be transposed 
directly.  
 
36. Heading 10.01  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
10.01  Wheat and 
meslin.  10.01  Wheat and 
meslin.  Subheadings 1 001.10 and 1001.90 have been subdivided to 
provide separately for seeds of durum wheat and other wheat and 
meslin.  
 
Amendments adopted as a result of the FAO proposal to enhance 
the monitoring of the global food security  
1001.10  - Durum 
wheat   - Durum 
wheat:   
  1001.11  --  Seed  
  1001.19  --  Other   
1001.90  - Other   - Other:   
  1001.91  --  Seed  
  1001.99  --  Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
10.01  Wheat and meslin  The origin shall be the country where goods of this  heading are 
obtained in their natural or unprocessed state.  
 
 
HS2002  Description  Rule 
10.01  Wheat and meslin.  The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state.  
 
 
HS2007  Description  Rule 
10.01 Wheat and meslin.  The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
10.01  Wheat and meslin.  The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
37. Heading 10.02  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
10.02  Rye. 10.02  Rye. Heading 10.02 has been subdivided to provide separately for  
seed of rye.  
 
Amendment adopted as a result of the FAO proposal to 
enhance the monitoring of t he global food security.  JOB/RO/4/Rev.1  
 
- 42 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
  1002.10  - Seed  
  1002.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
10.02  Rye. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS2002  Descrip tion Rule 
10.02  Rye. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS2007  Description  Rule 
10.02  Rye. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
10.02  Rye. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclatur e do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
38. Heading 10.03  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
10.03  Barley.  10.03  Barley.  Heading 10 .03 has been subdivided to provide separately for  seed 
of barley.  
 
Amendment adopted as a result of the FAO proposal to enhance 
the monitoring of the global food security.  
  1003.10  - Seed  
  1003.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
10.03  Barley.  The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state.  
 
 
HS2002  Description  Rule 
10.03  Barley.  The origin shall be the country where goods of this 
heading are obtained in their  natural or unprocessed state.  
 
 
HS2007  Description  Rule 
10.03  Barley.  The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
10.03  Barley.  The origin shall be the cou ntry where goods of this 
heading are obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed ; the rule can be transposed directly.  JOB/RO/4/Rev.1  
 
- 43 - 
 
  39. Heading 10.04  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
10.04  Oats.  10.04  Oats.  Heading 10.04 has been subdivided to provide separately for  seed of 
oats. 
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global food security.  
  1004.10  - Seed  
  1004.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
10.04  Oats.  The origin shall be the country where goods of this 
heading are obtained in their natu ral or unprocessed state.  
 
 
HS2002  Description  Rule 
10.04  Oats.  The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state.  
 
 
HS2007  Description  Rule 
10.04  Oats.  The origin shall be the country wher e goods of this 
heading are obtained in their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
10.04  Oats.  The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretari at 
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
40. Heading 10.07  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for  change  
10.07  Grain sorghum.  10.07  Grain sorghum.  Heading 10.07 has been subdivided to provide separately 
for seed of grain sorghum.  
 
Amendment adopted as a result of the FAO proposal to 
enhance the monitoring of the global food security.  
  1007.10  - Seed  
  1007.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
10.07  Grain sorghum  The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state.  
 
 
HS2002  Description  Rule 
10.07  Grain sorghum  The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state.  
 
 
HS2007  Description  Rule 
10.07  Grain sorghum  The origin shall be the country where goods of this heading are 
obtained in their natural or unp rocessed state.  
 
 JOB/RO/4/Rev.1  
 
- 44 - 
 
  HS2012  Description  Rule 
10.07  Grain sorghum  The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
41. Heading 10.08  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
10.08  Buckwheat, millet 
and canary seed; 
other cereals.  10.08  Buckwheat, millet and 
canary seeds; other 
cereals.  Subheading 1008.20  has been subdivided to 
provide separately for  seed of millet.  
 
At the same time, new subheadings have been 
created for fonio, quinoa end triticale, 
respectively.  
 
Amen dments adopted as a result of the FAO 
proposal to enhance the monitoring of the global 
food security.  
1008.20  - Millet  - Millet:   
  1008.21  -- Seed  
  1008.29  -- Other   
1008.30  - Canary seeds  1008.30  - Canary seeds   
  1008.40  - Fonio ( Digitaria spp .)  
  1008.50  -  Quinoa ( Chenopodium 
quinoa )  
  1008.60  - Triticale   
1008.90  - Other cereals  1008.90  - Other cereals   
 
(b) Technical rectification  
HS1996  Description  Rule 
10.08  Buckwheat, millet and canary seed; other 
cereals.  The origin shall be the countr y where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS2002  Description  Rule 
10.08  Buckwheat, millet and canary seed; other 
cereals.  The origin shall be the country where goods of this heading 
are obtained in their natural  or unprocessed state.  
 
 
HS2007  Description  Rule 
10.08  Buckwheat, millet and canary seed; other 
cereals.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
10.08  Buckwheat, millet and canary seeds; other 
cereals.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the s cope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
42. Heading 11.02  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
11.02  Cereal flours other than of 
wheat or meslin.  11.02  Cereal flours other than 
of wheat or meslin.   
1102.10  - Rye flour  - (deleted)  Deletion of subheading 1102.10 because 
of the low volume of trade.  
1102.20  - Maize (corn) flour  1102.20  - Maize (corn) flour   JOB/RO/4/Rev.1  
 
- 45 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
1102.90  - Other  1102.90  - Other   
 
(b) Technical recti fication  
HS1996  Description  Rule 
11.02  Cereal flours other than of wheat or meslin.  CC 
 
 
HS2002  Description  Rule 
11.02  Cereal flours other than of wheat or meslin.  CC 
 
 
HS200720 Description  Rule 
11.02  Cereal flours other than of wheat or meslin.  CC 
 
 
HS2012  Description  Rule 
11.02  Cereal flours other than of wheat or meslin.  CC 
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; t he rule can be transposed directly.  
 
43. Heading 12.01  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
12.01  Soya beans, 
whether or not 
broken.  12.01  Soya beans, 
whether or not 
broken.  Heading 12.01 has been subdivided to provide separately 
for seed of soya beans.  
 
Amendment adopted as a result of the FAO proposal to 
enhance the monitoring of the global food security.  
  1201.10  - Seed  
  1201.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
12.01  Soya beans, whether or not bro ken. The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS2002  Description  Rule 
12.01  Soya beans, whether or not broken.  The origin shall be the country where goods of this heading 
are obtai ned in their natural or unprocessed state.  
 
 
HS2007  Description  Rule 
12.01  Soya beans, whether or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
12.01 Soya beans, whether or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the  rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
                                               
20 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 46 - 
 
  44. Heading 12.02  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
12.02  Ground -nuts, not roasted 
or otherwise cooked, 
whether or not sh elled or 
broken.  12.02  Ground -nuts, not roasted 
or otherwise cooked, 
whether or not shelled or 
broken.   
1202.10  - In shell  - (deleted)   
1202.20  -  Shelled, whether or not 
broken  - (deleted)   
  1202.30  - Seed Creation of new subheading 1202.30 for 
seeds of ground -nuts. 
 
Amendment adopted as a result of the 
FAO proposal to enhance the monitoring 
of the global food security.  
   - Other:   
  1202.41  -- In shell   
  1202.42  --  Shelled, whether or not 
broken   
 
(b) Technical rectification  
HS1996  Description  Rule 
12.02  Ground -nuts, not roasted or otherwise cooked, 
whether or not shelled or broken.  The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state.  
 
 
HS2002  Description  Rule 
12.02  Ground -nuts, not roas ted or otherwise cooked, 
whether or not shelled or broken.  The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state.  
 
 
HS2007  Description  Rule 
12.02  Ground -nuts, not roasted or otherwise cooked, 
whether or not shelled or broken.  The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
12.02  Ground -nuts, not roasted or otherwise cooked, 
whether or not shelled or broken.  The origin shall be the country where goods of this 
heading are obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly.  
 
45. Heading 12.07  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
12.07  Other oil seeds and 
oleaginous fruits, 
whether or not 
broken.  12.07  Other oil seeds and oleaginous 
fruits, whether or not b roken.  New subheadings have been created to 
provide separately for palm nuts and 
kernels, castor oil seeds, safflower seeds 
and melon seeds.  
 
Amendments adopted as a result of the 
FAO proposal to enhance the monitoring of 
the global food security.  
  1207. 10 - Palm nuts and kernels   
1207.20  - Cotton seeds   - Cotton seeds:  At the same time, subheading 1207.20 has 
been subdivided to create separately for  
seed of cotton seeds.  
  1207.21  -- Seed  
  1207.29  -- Other   
  1207.30  - Castor oil seeds   
1207.40  - Sesamum seeds  1207.40  - Sesamum seeds   
1207.50  - Mustard seeds  1207.50  - Mustard seeds   JOB/RO/4/Rev.1  
 
- 47 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
  1207.60  -  Safflower ( Carthamus 
tinctorius ) seeds   
  1207.70  - Melon seeds   
 - Other:   - Other:   
1207.91  -- Poppy seeds  1207.91  -- Poppy seeds   
1207.99  -- Other  1207.99  -- Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
12.07  Other oil seeds and oleaginous fruits, whether or 
not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS200221 Description  Rule 
12.07  Other oil seeds and oleaginous fruits, whether 
or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS200722 Description  Rule 
12.07  Other oil seeds and oleaginous fruits, whether 
or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
12.07  Other oil seeds and oleaginous fruits, whether 
or not broken.  The origin shall be the country where goods of this heading 
are obtained in their natural or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore,  no modification is needed; the rule can be transposed directly.  
 
46. Heading 12.12  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
12.12  Locust beans, seaweeds and 
other algae, sugar beet and 
sugar cane, fresh, chilled, frozen 
or dried, whe ther or not ground; 
fruit stones and kernels and 
other vegetable products 
(including unroasted chicory 
roots of the variety Cichorium 
intybus sativum ) of a kind used 
primarily for human 
consumption, not elsewhere 
specified or included.  12.12  Locust beans, seaweeds and 
other algae, sugar beet and 
sugar cane, fresh, chilled, frozen 
or dried, whether or not ground; 
fruit stones and kernels and 
other vegetable products 
(including unroasted chicory 
roots of the variety Cichorium 
intybus sativum ) of a kind used 
primarily for human 
consumption, not elsewhere 
specified or included.  Subheading 1212.20 has been 
subdivided to provide 
separately for seaweeds and 
other algae, fit for human 
consumption.  
 
New subheadings 1212.92, 
1212.93 and 1212.94 have 
been created for l ocust beans, 
sugar cane and chicory roots, 
respectively.  
 
Amendments adopted as a 
result of the FAO proposal to 
enhance the monitoring of the 
global food security.  
1212.20  - Seaweeds and other algae   - Seaweeds and other algae:   
  1212.21  --  Fit for hum an consumption   
  1212.29  --  Other   
 - Other:   -  Other:   
1212.91  --  Sugar beet  1212.91  --  Sugar beet   
  1212.92  --  Locust beans (carob)   
  1212.93  --  Sugar cane   
  1212.94  --  Chicory roots   
1212.99  --  Other  1212.99  --  Other   
 
                                               
21 As per technical rectification in JOB/RO/2.Rev.1.  
22 As per technical rectification in JOB/RO/3.R ev.1. JOB/RO/4/Rev.1  
 
- 48 - 
 
  (b) Technical rec tification  
HS1996  Description  Rule 
12.12  Locust beans, seaweeds and other algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including unroasted chicory 
roots of  the variety Cichorium intybus sativum ) of a kind used 
primarily for human consumption, not elsewhere specified or included.  The origin shall be the country where 
goods of this heading are obtained in 
their natural or unprocessed state.  
 
 
HS200223 Descrip tion 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 i ntybus sativum ) of a kind used 
primarily for human consumption, not elsewhere specified or 
included.  The origin shall be the country where 
goods of this heading are obtained in 
their natural or unprocessed state  
 
 
HS200724 Description  Rule 
12.12  Locust b eans, seaweeds and other algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones 
and kernels and other vegetable products (including unroasted 
chicory roots of the variety Cichorium intybus sativum ) of a kind used 
primarily for human consumption, not elsewhere specified or 
included.  The origin shall be the country where 
goods of this heading are obtained in 
their natural or unprocessed state.  
 
 
HS2012  Description  Rule 
12.12  Locust beans, seaweeds and other a lgae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including unroasted chicory roots 
of the variety Cichorium intybus sativum ) of a kind used primarily for 
human c onsumption, 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  
In HS2012, the amendments to the nomenclature do not alter the sc ope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
47. Heading 15.01  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
15.01  Fats of bovine 
animals, sheep or 
goats, other than 
those of heading 
15.03.  15.01  Pig fat (including 
lard) and poultry 
fat, other than that 
of heading  02.09 
or 15.03.  Heading 15.01 has been subdivided to provide 
separately for lard and other pig fat.  
 
Amendment adopted as a result of the FAO proposal to 
enhan ce the monitoring of the global food security.  
  1501.10  - Lard  
  1501.20  - Other pig fat   
  1501.90  - Other   
 
(b) Technical rectification  
HS 1996  Description  Rule 
15.01  Pig fat (including lard) and poultry fat, other than that of 
heading No. 02.09 or 15 .03 [CTH except from 02.09, or change by 
refining.]  
 
 
HS 2002  Description  Rule 
15.01  Pig fat (including lard) and poultry fat, other than that of 
heading 02.09 or 15.03.  [CTH except from 02.09, or change by 
refining.]  
 
 
                                               
23 As per technical rectification in JOB/RO/2.Rev.1.  
24 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 49 - 
 
  HS 2007  Description  Rule 
15.01  Fats of bovine animals, sheep or goats, other than those of 
heading 15.03.  [CTH except from 02.09, or change by 
refining.]  
 
 
HS 2012  Description  Rule 
15.01  Pig fat (including lard) and poultry fat, other than that of 
heading  02.09 or 15 .03. [CTH except  from 02.09, or change by 
refining.]  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly.  
 
48. Heading 15.02  
(a) HS change  
HS2007  Description  HS2012 Description  Reason for change  
15.02  Fats of bovine 
animals, sheep or 
goats, other than 
those of heading 
15.03.  15.02  Fats of bovine 
animals, sheep or 
goats, other than 
those of 
heading  15.03.  Heading 15.02 has been subdivided to provid e 
separately for tallow.  
 
Amendment adopted as a result of the FAO proposal 
to enhance the monitoring of the global food 
security.  
  1502.10  - Tallow   
  1502.90  - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
15.02  Fats of bovine animals, she ep or goats, other than those of heading No. 15.03  [CTH, or change by refining.]  
 
 
HS2002  Description  Rule 
15.02  Fats of bovine animals, sheep or goats, other than those of heading 15.03.  [CTH, or change by  refining.]  
 
 
HS2007  Description  Rule 
15.02  Fats of bovine animals, sheep or goats, other than those of heading 15.03.  [CTH, or change by refining.]  
 
 
HS2012  Description  Rule 
15.02  Fats of bovine animals, sheep or goats, other than those of heading  15.03.  [CTH, or change by refining.]  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly.  
 
49. Heading 16.04  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for chang e 
16.04  Prepared or preserved fish; 
caviar and caviar 
substitutes prepared from 
fish eggs.  16.04  Prepared or preserved 
fish; caviar and caviar 
substitutes prepared 
from fish eggs.   
 -  Fish, whole or in pieces, 
but not minced:   -  Fish, whole or in 
pieces, but not minced:   
  1604.17  -- Eels New subheading 1604.17 has been created 
to provide separately for prepared or 
preserved eels.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
1604.19  -- Other  1604.19  -- Other   JOB/RO/4/Rev.1  
 
- 50 - 
 
  HS2007  Description  HS2012  Description  Reason for chang e 
1604.20  - Other prepared or 
preserved fish  1604.20  - Other prepared or 
preserved fish   
1604.30  -  Caviar and caviar 
substitutes   -  Caviar and caviar 
substitutes:  Subheading 1604.30  has been subdivided 
to provide  for caviar and caviar substitutes.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
  1604.31  -- Caviar   
  1604.32  -- Caviar substitutes   
 
(b) Technical rectification  
HS1996  Description  Rule 
16.04  Prepared or preserved fi sh; caviar and caviar substitutes prepared from fish eggs.  [CTH]  
 
 
HS2002  Description  Rule 
16.04  Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.  [CTH]  
 
 
HS2007  Description  Rule 
16.04  Prepared or preserved fish; cavi ar and caviar substitutes prepared from fish eggs.  [CTH]  
 
 
HS2012  Description  Rule 
16.04  Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.  [CTH]  
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature  do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly.  
 
50. Heading 16.05  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
16.05  Crustaceans, molluscs 
and other aquatic 
invertebrates p repared 
or preserved.  16.05  Crustaceans, molluscs and 
other aquatic invertebrates 
prepared or preserved.  Transfer of smoked products to headings 
03.06, 03.07 and new heading 03.08.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitorin g of the 
global food security.  
     
1605.10  - Crab 1605.10  - Crab  
1605.20  - Shrimps and prawns   - Shrimps and prawns:  Subheading 1605.20 has been subdivided 
to provide separately for shrimps and 
prawns, not in airtight containers.  
 
Amendment adopted as  a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
  1605.21  --  Not in airtight container   
  1605.29  --  Other   
1605.30  - Lobster  1605.30  - Lobster   
1605.40  - Other crustaceans  1605.40  - Other crustaceans   
   - Molluscs: Subheading 1605.90 has been subdivided 
to provide separately for certain molluscs 
and aquatic invertebrates of heading 
16.05.  
 
Amendment adopted as a result of the FAO 
proposal to enhance the monitoring of the 
global food security.  
  1605.51  --  Oysters  
  1605.52  --  Scallops, including queen 
scallops   
  1605.53  --  Mussels   
  1605.54  --  Cuttle fish and squid   
  1605.55  --  Octopus   JOB/RO/4/Rev.1  
 
- 51 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
  1605.56  --  Clams, cockles and 
arkshells   
  1605.57  --  Abalone   
  1605.58  --  Snails, other than sea 
snails   
  1605.59  --  Other   
   - Other aquatic 
invertebrates:   
  1605.61  --  Sea cucumbers   
  1605.62  --  Sea urchins   
  1605.63  --  Jellyfish   
1605.90  - Other  1605.69  --  Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
16.05   Crustaceans, mollus cs and other aquatic invertebrates, prepared or preserved.  [CTH]  
 
 
HS2002  Description  Rule 
16.05   Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.  [CTH]  
 
 
HS2007  Description  Rule 
16.05   Crustaceans, molluscs and other aqu atic invertebrates, prepared or preserved.  [CTH]  
 
 
HS2012  Description  Rule 
16.05  Crustaceans, molluscs and other aquatic invertebrates, 
prepared or preserved.  As specified for subheadings  
1605.10  - Crab [CTH, except from split heading 03.06(d)]  
 - Shrimps and prawns:   
1605.21  --  Not in airtight container  [CTH, except from split heading 03.06(d)]  
1605.29  --  Other  [CTH, except from split heading 03.06(d)]  
1605.30  -  Lobster  [CTH, except from split heading 03.06(d)]  
1605.40  -  Other crustaceans  [CTH, except from split heading 03.06(d)]  
 -  Molluscs:   
1605.51  --  Oysters  [CTH, except from split heading 03.07(d)]  
1605.52  --  Scallops, including queen scallops  [CTH, except from split heading 03.07(d)]  
1605.53  --  Mussels  [CTH, except from split head ing 03.07(d)]  
1605.54  --  Cuttle fish and squid  [CTH, except from split heading 03.07(d)]  
1605.55  --  Octopus  [CTH, except from split heading 03.07(d)]  
1605.56  --  Clams, cockles and arkshells  [CTH, except from split heading 03.07(d)]  
1605.57  --  Abalo ne [CTH, except from split heading 03.07(d)]  
1605.58  --  Snails, other than sea snails  [CTH, except from split heading 03.07(d)]  
1605.59  --  Other  [CTH, except from split heading 03.07(d)]  
 -  Other aquatic invertebrates:   
1605.61  --  Sea cucumbers  [CTH, except from split heading 03.08(d)]  
1605.62  --  Sea urchins  [CTH, except from split heading 03.08(d)]  
1605.63  --  Jellyfish  [CTH, except from split heading 03.08(d)]  
1605.69  --  Other  [CTH, except from split heading 03.08(d)]  
 
(c) Comments by the Secret ariat  
Smoked crustaceans, molluscs, and other aquatic invertebrates were classified in HS2007 
heading 16.05.  They have been transferred to HS2012 headings 03.06, 03.07, and 03.08 
respectively.   Therefore, in order to keep the same outcome as the rule in t he Consolidated 
Text, an exception may be needed in the "CTH" product specific rule at subheading level. 
With this technical rectification, a change to a product classified in one of the subheadings of 
heading 16.05 from smoked products now classified in e x03.06, ex03.07, and ex03.08 
would not confer origin.  
 
51. Heading 17.01  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
17.01  Cane or beet sugar and 
chemically pure sucrose, in 
solid form.  17.01  Cane or beet sugar and 
chemically pure sucros e, in 
solid form.   
 -  Raw sugar not containing  -  Raw sugar not containing  JOB/RO/4/Rev.1  
 
- 52 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
added flavouring or 
colouring matter:  added flavouring or 
colouring matter:  
1701.11  -- Cane sugar     
1701.12  -- Beet sugar  1701.12  -- Beet sugar   
  1701.13  -- Cane sugar spec ified in 
Subheading Note  2 to this 
Chapter   Creation of new subheading 1701.13 
for the cane sugar specified in 
Subheading Note 2 to Chapter 17.  
  1701.14  -- Other cane sugar   
 
(b) Technical rectification  
HS1996  Description  Rule 
17.01  Cane or beet sugar and  chemically pure sucrose, in solid form.  [CC] 
 
 
HS2002  Description  Rule 
17.01  Cane or beet sugar and chemically pure sucrose, in solid form.  [CC] 
 
 
HS2007  Description  Rule 
17.01  Cane or beet sugar and chemically pure sucrose, in solid form.  [CC] 
 
 
HS2012  Description  Rule 
17.01  Cane or beet sugar and chemically pure sucrose, in solid form.  [CC] 
 
(c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the ru le can be transposed directly.  
 
52. Heading 20.03  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
20.03  Mushrooms and truffles, prepared 
or preserved otherwise than by 
vinegar or acetic acid.  20.03  Mushrooms and truffles, prepared 
or preserv ed otherwise than by 
vinegar or acetic acid.   
2003.10  -  Mushrooms of the genus 
Agaricus  2003.10  -  Mushrooms of the genus 
Agaricus   
2003.20  - Truffles  - (deleted)  Deletion of subheading 
2003.20 because of the low 
volume of trade.  
2003.90  - Other  2003.9 0 - Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
20.03  Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid  [CTH]  
 
 
HS200225 Description  Rule 
20.03  Mushrooms and truffles, prepared or preserved otherwise tha n by vinegar or acetic acid  [CTH]  
 
 
HS2007  Description  Rule 
20.03  Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.  [CTH]  
 
 
HS2012  Description  Rule 
20.03  Mushrooms and truffles, prepared or preserved otherwise th an by vinegar or acetic acid.  [CTH]  
 
                                               
25 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 53 - 
 
  (c) Comments by the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
53. Heading 20 .08 
(a) HS change  
HS2007  Description  HS 012  Description  Reason for change  
20.08  Fruit, nuts and other edible parts of 
plants, otherwise prepared or 
preserved, whether or not 
containing added sugar or other 
sweetening matter or spirit, not 
elsewhere specified or included.  20.08  Fruit, nuts and other edible parts of 
plants, otherwise prepared or 
preserved, whether or not 
containing added sugar or other 
sweetening matter or spirit, not 
elsewhere specified or included.   
 
 -  Other, including mixtures other 
than t hose of subheading  2008.19:   -  Other, including mixtures other 
than those of subheading  2008.19:   
2008.91  --  Palm hearts  2008.91  --  Palm hearts   
  2008.93  --  Cranberries ( Vaccinium 
macrocarpon, Vaccinium 
oxycoccos, Vaccinium vitis -idaea )  Creation of new 
subheading 2008.93 for 
cranberries.  
2008.92  --  Mixtures  2008.97  --  Mixtures  Subheading 2008.92 has 
been renumbered as 
2008.97.  
2008.99  --  Other  2008.99  --  Other   
 
(b) Technical rectification  
HS 1996  Description  Rule 
20.08  Fruit, nuts and other e dible parts of plants, otherwise 
prepared or preserved, whether or not containing added 
sugar or other sweetening matter or spirit, not 
elsewhere specified or included  As specified for split subheadings  
 - Nuts, ground -nuts and other seeds, whether or not  
mixed together:  As specified for split subheadings  
2008.11  --  Ground -nuts  
ex2008.11(a)  --- Peanut butter  CTH 
ex2008.11(b)  --- Other  The origin shall be the country where the 
ground -nuts are harvested.  
2008.19  
 -- Other, including mixtures  The origin  shall be the country where the nuts 
and seeds are harvested.  
2008.20  - Pineapples  [CTH]  
2008.30  - Citrus fruit  [CTH]  
2008.40  - Pears  [CTH]  
2008.50  - Apricots  [CTH]  
2008.60  - Cherries  [CTH]  
2008.70  - Peaches  [CTH]  
2008.80  - Strawberries  [CTH]  
 - Other, including mixtures other than those of 
subheading N o. 2008.19:   
2008.91  --  Palm hearts  [CTH]  
2008.92  --  Mixtures  CC, except from Chapter 8  
2008.99  --  Other  [CTH]  
 
 
HS2002  Description  Rule 
20.08  Fruit, nuts and other edible parts of plants, ot herwise prepared 
or preserved, whether or not containing added sugar or other 
sweetening matter or spirit, not elsewhere specified or included.  As specified for split subheadings  
 - Nuts, ground -nuts and other seeds, whether or not mixed 
together:  As spec ified for split subheadings  
2008.11  --  Ground -nuts  
ex2008.11(a)  --- Peanut butter  CTH 
ex2008.11(b)  --- Other  The origin shall be the country where the 
ground -nuts are harvested.  
2008.19  
 -- Other, including mixtures  The origin shall be the country wh ere the 
nuts and seeds are harvested.  
2008.20  - Pineapples  [CTH]  
2008.30  - Citrus fruit  [CTH]  
2008.40  - Pears  [CTH]  
2008.50  - Apricots  [CTH]  
2008.60  - Cherries  [CTH]  
2008.70  - Peaches, including nectarines  [CTH]  
2008.80  - Strawberries  [CTH]  JOB/RO/4/Rev.1  
 
- 54 - 
 
  HS2002  Description  Rule 
 - Other, including mixtures other than those of subheading 
2008.19:   
2008.91  --  Palm hearts  [CTH]  
2008.92  --  Mixtures  CC, except from Chapter 8  
2008.99  --  Other  [CTH]  
 
 
HS2007  Description  Rule 
20.08  Fruit, nuts and other edible parts of plants, otherwis e prepared 
or preserved, whether or not containing added sugar or other 
sweetening matter or spirit, not elsewhere specified or included.  As specified for split subheadings  
 - Nuts, ground -nuts and other seeds, whether or not mixed 
together:  As specified for split subheadings  
2008.11  --  Ground -nuts  
ex2008.11(a)  --- Peanut butter  CTH 
ex2008.11(b)  --- Other  The origin shall be the country where the 
ground -nuts are harvested.  
2008.19  
 -- Other, including mixtures  The origin shall be the country where th e 
nuts and seeds are harvested.  
2008.20  - Pineapples  [CTH]  
2008.30  - Citrus fruit  [CTH]  
2008.40  - Pears  [CTH]  
2008.50  - Apricots  [CTH]  
2008.60  - Cherries  [CTH]  
2008.70  - Peaches, including nectarines  [CTH]  
2008.80  - Strawberries  [CTH]  
 - Other, inc luding mixtures other than those of subheading  
2008.19:   
2008.91  --   Palm hearts  [CTH]  
2008.92  --   Mixtures  CC, except from Chapter 8  
2008.99  --   Other  [CTH]  
 
 
HS 2012  Description  Rule 
20.08  Fruit, nuts and other edible parts of plants, otherwise  prepared or 
preserved, whether or not containing added sugar or other 
sweetening matter or spirit, not elsewhere specified or included.  As specified for split subheadings  
 - Nuts, ground -nuts and other seeds, whether or not mixed 
together:  As specified f or split subheadings  
2008.11  --  Ground -nuts  
ex2008.11(a)  --- Peanut butter  CTH 
ex2008.11(b)  --- Other  The origin shall be the country where 
the ground -nuts are harvested.  
2008.19  
 -- Other, including mixtures  The origin shall be the country where 
the nuts and seeds are harvested.  
2008.20  - Pineapples  [CTH]  
2008.30  - Citrus fruit  [CTH]  
2008.40  - Pears  [CTH]  
2008.50  - Apricots  [CTH]  
2008.60  - Cherries  [CTH]  
2008.70  - Peaches, including nectarines  [CTH]  
2008.80  - Strawberries  [CTH]  
 - Other, incl uding mixtures other than those of subheading 2008.19:   
2008.91  --  Palm hearts  [CTH]  
2008.93  --  Cranberries ( Vaccinium macrocarpon, Vaccinium oxycoccos, 
Vaccinium vitis -idaea ) [CTH]  
2008.97  --   Mixtures  CC, except from Chapter 8  
2008.99  --   Other  [CTH]  
 
(c) Comments by the Secretariat  
Cranberries were previously classified in subheading 2008.99 and the rule for this 
subheading is "CTH".   Therefore, the rule can be transposed by the sole addition of rule 
"CTH" for new HS2012 heading for cranberries (2 008.93), and the renumbering of HS2007 
subheading 2008.92 to read 2008.97 in HS2012.  
 JOB/RO/4/Rev.1  
 
- 55 - 
 
  54. Heading 20.09  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
20.09  Fruit juices (including grape must) 
and vegetable juices, unfermented 
and not conta ining 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 mat ter.  
2009.80  -  Juice of any other single fruit or 
vegetable   -  Juice of any other single fruit or 
vegetable:   
  2009.81  --  Cranberry ( Vaccinium 
macrocarpon, Vaccinium oxycoccos, 
Vaccinium vitis -idaea ) juice  Creation of new 
subheading 2009.81 
for cran berry juice.  
  2009.89  --  Other   
 
(b) Technical rectification  
HS1996  Description  Rule 
20.09  Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or not 
containing added sugar or other sweetening mat ter As specified for subheadings  
 - Orange juice:  As specified for subheadings  
2009.11  --   Frozen  [CC] 
2009.19  --   Other  [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]  
 
 
HS200226 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  - -  Other  [CC] 
 - Grapefruit juice:   
2009.21   - - Of a Brix value not exceeding 20  [CC] 
2009.29   - - Other  [CC] 
 - Juice of any other single citrus fruit:   
2009.31   - - Of a Br ix value not exceeding 20  [CC] 
2009.39   - - Other  [CC] 
 - Pineapple juice:   
2009.41   - - Of a Brix value not exceeding 20  [CTH]  
2009.49   - - Other  [CTH]  
2009.50  - Tomato juice  [CTH]  
 - Grape juice (including grape must):   
2009.61  - - Of a Brix value  not exceeding 30  [CTH]  
2009.69  - - Other  [CTH]  
 - Apple juice:   
2009.71  - - Of a Brix value not exceeding 20  [CTH]  
2009.79  - - Other  [CTH]  
2009.80  - Juice of any other single fruit or vegetable  [CTH]  
2009.90  - Mixtures of juices  [CTH]  
 
 
HS2007  Description  Rule 
20.09  Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or not 
containing added sugar or other sweetening matter  As specified for subheadings  
 
 - Orange juice:  As specified for su bheadings  
2009.11  - -  Frozen  [CC] 
2009.12  - -  Not frozen, of a Brix value not exceeding 20  [CC] 
2009.19  - -  Other  [CC] 
 - Grapefruit juice:   
2009.21   - - Of a Brix value not exceeding 20  [CC] 
                                               
26 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 56 - 
 
  HS2007  Description  Rule 
2009.29   - - Other  [CC] 
 - Juice of any other single c itrus fruit:   
2009.31   - - Of a Brix value not exceeding 20  [CC] 
2009.39   - - Other  [CC] 
 - Pineapple juice:   
2009.41   - - Of a Brix value not exceeding 20  [CTH]  
2009.49   - - Other  [CTH]  
2009.50  - Tomato juice  [CTH]  
 - Grape juice (including grape m ust):  
2009.61  - - Of a Brix value not exceeding 30  [CTH]  
2009.69  - - Other  [CTH]  
 - Apple juice:   
2009.71  - - Of a Brix value not exceeding 20  [CTH]  
2009.79  - - Other  [CTH]  
2009.80  - Juice of any other single fruit or vegetable  [CTH]  
2009.90  - Mixtures of juices  [CTH]  
 
 
HS2012  Description  Rule 
20.09  Fruit juices (including grape must) and vegetable juices, 
unfermented and not containing added spirit, whether or not 
containing added sugar or other sweetening matter  As specified for subheadings  
 
 - Orange juice:  As specified for subheadings  
2009.11  - -  Frozen  [CC] 
2009.12  - -  Not frozen, of a Brix value not exceeding 20  [CC] 
2009.19  - -  Other  [CC] 
 - Grapefruit juice:   
2009.21   - - Of a Brix value not exceeding 20  [CC] 
2009.29   - - Other  [CC] 
 - Juice of any other single citrus fruit:   
2009.31   - - Of a Brix value not exceeding 20  [CC] 
2009.39   - - Other  [CC] 
 - Pineapple juice:   
2009.41   - - Of a Brix value not exceeding 20  [CTH]  
2009.49   - - Other  [CTH]  
2009.50  - Tomato juice  [CTH]  
 - Grape juice (including grape must):   
2009.61  - - Of a Brix value not exceeding 30  [CTH]  
2009.69  - - Other  [CTH]  
 - Apple juice:   
2009.71  - - Of a Brix value not exceeding 20  [CTH]  
2009.79  - - Other  [CTH]  
 - Juice of any other single fruit or veg etable:   
2009.81  --  Cranberry ( Vaccinium macrocarpon, Vaccinium oxycoccos, 
Vaccinium vitis -idaea ) juice  [CTH]  
2009.89  -- Other  [CTH]  
2009.90  - Mixtures of juices  [CTH]  
 
(c) Comments by the Secretariat  
Cranberries juice was previously classified in subhead ing 2009.80, together with other single 
fruit or vegetable juice, and the rule for this subheading was "CTH".   Therefore, the rule can 
be transposed by the sole addition of rule "CTH" for new HS2012 headings for cranberries 
juice (2009.81), and other singl e fruit or vegetable juice (2009.89).  
 
55. Heading 24.03  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
24.03  Other manufactured tobacco and 
manufactured tobacco 
substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco 
extracts and es sences.  24.03  Other manufactured tobacco 
and manufactured tobacco 
substitutes; "homogenised" or 
"reconstituted" tobacco; 
tobacco extracts and essences .  
2403.10  -  Smoking tobacco, whether or 
not containing tobacco substitutes 
in any proportion   -  Smokin g tobacco, whether 
or not containing tobacco 
substitutes in any proportion:   
  2403.11  --  Water pipe tobacco 
specified in Subheading 
Note 1 to this Chapter  Creation of new subheading 
2403.11 for water pipe 
tobacco specified in 
Subheading Note 1 to 
Chapte r 24. 
  2403.19  -- Other   JOB/RO/4/Rev.1  
 
- 57 - 
 
  (b) Technical rectification  
HS1996  Description  Rule 
24.03  Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences.  CTH 
 
 
HS2002  Description  Rule 
24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences.  CTH 
 
 
HS2007  Description  Rule 
24.03  Other manufactured tobacco and manufactured tobacco substitutes; "homogenis ed" or 
"reconstituted" tobacco; tobacco extracts and essences.  CTH 
 
 
HS2012  Description  Rule 
24.03  Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or 
"reconstituted" tobacco; tobacco extracts and essences.  CTH 
 
(c) Comments b y the Secretariat  
In HS2012, the amendments to the nomenclature do not alter the scope of the rule.  
Therefore, no modification is needed; the rule can be transposed directly.  
 
56. Heading 25.28  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
25.28  Natural borates and concentrates 
thereof (whether or not 
calcinated ), but not including 
borates separated from natural 
brine; natural boric acid containing 
not more than 85% of H 3BO3 
calculated on the dry weight.  25.28  Natural borates and concentra tes 
thereof (whether or not 
calcinated ), but not including 
borates separated from natural 
brine; natural boric acid containing 
not more than 85% of H 3BO3 
calculated on the dry weight . Subheading s 2528.10 
and 2528.90 have been 
deleted because of the 
low vol ume of trade.  
2528.10  - Natural sodium borates and 
concentrates thereof (whether or 
not calcinated ) - deleted   
2528.90  - Other  - deleted   
 
(b) Technical Rectification  
HS1996  Description  Rule 
25.28  Natural borates and concentrates thereof (whether or 
not ca lcinated), but not including borates separated 
from natural brine; natural boric acid containing not 
more than 85% of H 3BO3 calculated on the dry weight.  As specified for split headings  
ex25.28(a)  - Calcinated  CTHS  
ex25.28(b)  - Other  The origin shall be the country where the minerals 
of this split heading are obtained in their natural 
or unprocessed state.  
 
HS2002  Description  Rule 
25.28  Natural borates and concentrates thereof (whether or 
not calcinated), but not including borates separated 
from natura l brine; natural boric acid containing not 
more than 85% of H 3BO3 calculated on the dry weight.  As specified for split headings  
ex25.28(a)  - Calcinated  CTHS  
ex25.28(b)  - Other  The origin shall be the country where the minerals 
of this split heading are o btained in their natural 
or unprocessed state.  
 JOB/RO/4/Rev.1  
 
- 58 - 
 
  HS2007  Description  Rule 
25.28  Natural borates and concentrates thereof (whether or 
not calcinated), but not including borates separated 
from natural brine; natural boric acid containing not 
more than 85% o f H3BO3 calculated on the dry weight.  As specified for split headings  
ex25.28(a)  - Calcinated  CTHS  
ex25.28(b)  - Other  The origin shall be the country where the minerals 
of this split heading are obtained in their natural 
or unprocessed state.  
 
HS2012  Description  Rule 
25.28  Natural borates and concentrates thereof (whether or 
not calcinated), but not including borates separated 
from natural brine; natural boric acid containing not 
more than 85% of H 3BO3 calculated on the dry weight.  As specified for spl it headings  
ex25.28(a)  - Calcinated  CTHS  
ex25.28(b)  - Other  The origin shall be the country where the minerals 
of this split heading are obtained in their natural 
or unprocessed state.  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomencl ature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
57. Heading 27.10  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason  for change  
27.10  Petroleum oils and oils obtained 
from bituminous minerals, other 
than crude; preparations not 
elsewhere specified or included, 
containing by weight 70% or 
more of petroleum oils or of oils 
obtained from bituminous 
minerals, these oils be ing the 
basic constituents of the 
preparations; waste oils.  27.10  Petroleum oils and oils 
obtained from bituminous 
minerals, other than crude; 
preparations not elsewhere 
specified or included, 
containing by weight 70% or 
more of petroleum oils or of 
oils obtained from bituminous 
minerals, these oils being the 
basic constituents of the 
preparations; waste oils .  
 - Petroleum oils and oils 
obtained from bituminous 
minerals (other than crude) and 
preparations not elsewhere 
specified or included, containing 
by weight 70% or more of 
petroleum oils or of oils obtained 
from bituminous minerals, these 
oils being the basic constituents 
of the preparations, other than 
waste oils:   - Petroleum oils and oils 
obtained from bituminous 
minerals (other than crude) 
and prep arations not 
elsewhere specified or 
included, containing by weight 
70% or more of petroleum oils 
or of oils obtained from 
bituminous minerals, these 
oils being the basic 
constituents of the 
preparations, other than those 
containing biodiesel and other 
than waste oils:   
2710.11  -- Light oils and preparations  - deleted   
  2710.12  -- Light oils and preparations   
2710.19  -- Other  2710.19  -- Other   
  2710.20  - Petroleum oils and oils 
obtained from bituminous 
minerals (other than crude) 
and preparations not 
elsewhere specified or 
included, containing by weight 
70% or more of petroleum oils 
or of oils obtained from 
bituminous minerals, these 
oils being the basic 
constituents of the 
preparations, containing 
biodiesel, other than waste 
oils Creation of new subhea ding 
2710.20 for biodiesel 
containing by weight 70% or 
more of petroleum oils or of 
oils obtained from bituminous 
minerals.  
 - Waste oils:   - Waste oils:   JOB/RO/4/Rev.1  
 
- 59 - 
 
  HS2007  Description  HS2012  Description  Reason  for change  
2710.91  -- Containing polychlorinated 
biphenyls (PCBs), 
polychlorinated terphenyls 
(PCTs) or polybr ominated 
biphenyls (PBBs)  2710.91  -- Containing polychlorinated 
biphenyls (PCBs), 
polychlorinated terphenyls 
(PCTs) or polybrominated 
biphenyls (PBBs)   
2710.99  -- Other  2710.99  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
27.10  Petroleum o ils and oils obtained from bituminous minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70% or more 
of petroleum oils or of oils obtained from bituminous minerals, these oils being the 
basic constituents of the preparations;  CTH 
 
HS200227 Description  Rule 
27.10  Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70% or 
more of petroleum oils or of oils obtained f rom bituminous minerals, these oils 
being the basic constituents of the preparations;  CTH 
 
HS2007  Description  Rule 
27.10  Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations not elsewhere specified or included, conta ining 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 
 
HS2012  Description  Rule 
27.10  Petroleum oils and oils obtained from bituminous minerals, other than crude; 
preparations not elsewhere specified or included, containing by weight 70% or more 
of petroleum oils or of oils obtained from bituminous minerals, these oils being the 
basic constituents of the preparations;  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the  rule, which is set at a  heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
58. Heading 28.30  
(a) HS Change  
HS2007  Desc ription  HS2012  Description  Reason for change  
28.30  Sulphides; polysulphides, 
whether or not chemically 
defined.  28.52  Inorganic or organic compounds of 
mercury, whether or not chemically 
defined, excluding amalgams . Non-chemically defined 
compounds of mer cury have 
been transferred to new 
subheading 2852.90  
2830.10  - Sodium sulphides  2852.10  - Chemically defined   
2830.90  - Other  2852.90  - Other   
 
(b) Technical Rectification  
HS 1996  Description  Rule 
28.30  Sulphides; ploysulphides  CTSH  
 
HS 2002  Description  Rule 
28.30  Sulphides; ploysulphides  CTSH  
 
                                               
27 As per technical rectification  in JOB/RO /2.Rev.1.  JOB/RO/4/Rev.1  
 
- 60 - 
 
  HS200728 Description  Rule 
28.30  Sulphides; polysulphides, whether or not chemically 
defined.  As specified for subheadings  
2830.10  - Sodium sulphides  CTSH  
2830.90  - Other:  As specified for split subheadings  
ex.2830.90(a)  -- Zinc Sulphide  CTSHS  
ex.2830.90(b)  -- Cadmium sulphide  CTSHS  
ex.2830.90(c)  -- Other  CTSHS, except from split heading ex.28.52(e)  
 
HS2012  Description  Rule 
28.30  Sulphides; polysulphides, whether or not chemically 
defined.  As specified for  subheadings  
2830.10  - Sodium sulphides  CTSH  
2830.90  - Other:  As specified for split subheadings  
ex.2830.90(a)  -- Zinc Sulphide  CTSHS  
ex.2830.90(b)  -- Cadmium sulphide  CTSHS  
ex.2830.90(c)  -- Other  CTSHS, except from split heading ex.28.52(e)  
 
(c) Comment s by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule  as rectified in HS2007 version.   The 2007 rule can be transposed 
directly.  
 
59. Heading 28.35  
(a) HS Change  
HS2007  Description  HS2012 Description  Reason for change  
28.35  Phosphinates (hypophosphites), 
phosphonates (phosphites) and 
phosphates; polyphosphates, 
whether or not chemically defined.  28.52  Inorganic or organic 
compounds of mercury, 
whether or not chemically 
defined, excludi ng amalgams . Non-chemically defined 
compounds of mercury have 
been transferred to new 
subheading 2852.90  
2835.10  - Phosphinates (hypophosphites) 
and phosphonates (phosphites)  2852.10  - Chemically defined   
 - Phosphates:  2852.90  - Other   
2835.22  -- Of mo no- or disodium     
2835.24  -- Of potassium     
2835.25  -- Calcium 
hydrogenorthophosphate 
("dicalcium phosphate ")    
2835.26  -- Other phosphates of calcium     
2835.29  -- Other     
 - Polyphosphates:     
2835.31  -- Sodium triphosphate (sodium 
tripolyphosp hate)     
2835.39  -- Other     
 
(b) Technical Rectification  
HS1996  Description  Rule 
28.35  Phosphinates (hypophosphites), phosphonates (phosphites), 
phosphates and polyphosphates.  CTSH  
 
HS2002  Description  Rule 
28.35  Phosphinates (hypophosphites), phosphonat es (phosphites), 
phosphates and polyphosphates.  CTSH  
 
HS200729 Description  Rule 
28.35  Phosphinates (hypophosphites), phosphonates 
(phosphites) and phosphates; polyphosphates, whether or 
not chemically defined.  As specified for subheadings  
2835.10  -  Phosphinates (hypophosphites) and phosphonates 
(phosphites)  CTSH  
 - Phosphates:   
2835.22  --  Of mono - or disodium  CTSH  
                                               
28 As per technical rectification in JOB/RO/3.Rev.1.  
29 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 61 - 
 
  HS200729 Description  Rule 
2835.24  --  Of potassium  CTSH  
2835.25  --  Calcium hydrogenorthophosphate ("dicalcium 
phosphate")  CTSH  
2835.26  --  Other phosphates of c alcium  CTSH  
2835.29  --  Other:  As specified for split subheading  
ex2835.29(a)  --- Of trisodium  CTSHS  
ex2835.29(b)  --- Other  CTSHS  
 - Polyphosphates:   
2835.31  --  Sodium triphosphate (sodium tripolyphosphate)  CTSH  
2835.39  --  Other  CTSH, except from s plit heading ex28.52 (h)  
 
HS2012  Description  Rule 
28.35  Phosphinates (hypophosphites), phosphonates (phosphites) 
and phosphates; polyphosphates, whether or not chemically 
defined.  As specified for subheadings  
2835.10  -  Phosphinates (hypophosphites) an d phosphonates 
(phosphites)  CTSH  
 - Phosphates:   
2835.22  --  Of mono - or disodium  CTSH  
2835.24  --  Of potassium  CTSH  
2835.25  --  Calcium hydrogenorthophosphate ("dicalcium phosphate")  CTSH  
2835.26  --  Other phosphates of calcium  CTSH  
2835.29  --  Other: As specified for split subheading  
ex2835.29(a)  --- Of trisodium  CTSHS  
ex2835.29(b)  --- Other  CTSHS  
 - Polyphosphates:   
2835.31  --  Sodium triphosphate (sodium tripolyphosphate)  CTSH  
2835.39  --  Other  CTSH, except from split heading ex28.52 (h)  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version.  The 2007 rule can be transposed 
directly.  
 
60. Heading 28.42  
(a) HS Change  
HS2007  Descriptio n HS2012  Description  Reason for change  
28.42  Other salts of inorganic acids or 
peroxoacids (including 
aluminosilicates whether or not 
chemically defined), other than 
azides.  28.52  Inorganic or organic 
compounds of mercury, 
whether or not chemically 
define d, excluding amalgams . Non-chemically defined 
compounds of mercury 
have been transferred to 
new subheading 2852.90  
2842.10  - Double or complex silicates, 
including aluminosilicates whether or 
not chemically defined  2852.10  - Chemically defined   
2842.90  - Other  2852.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
28.42  Other salts of inorganic acids or peroxoacids, excluding azides.  CTSH  
 
HS200230 Description  Rule 
28.42  
 
 Other salts of inorganic acids or peroxoacids 
(including aluminosili cates whether or not 
chemically defined), other than azides  As specified for subheadings  
 
2842.10  
 - Double or complex silicates, including 
aluminosilicates whether or not chemically defined  As specified for split subheading  
ex2842.10(a)  
 
 
 
 -- Non-chemi cally defined aluminosilicates  
 CTSHS, except from subheadings 3006.70, 3824.90, 
3825.20, 3825.49, 3825.50, 3825.61, 3825.69,  
3825.90, split subheading ex3006.80(l), 
ex3825.30(a), ex3825.41(b) (other than 
perhalogenated waste organic solvents)  
ex2842.10(b ) -- Others  CTSHS  
2842.90  - Other  CTSH  
                                               
30 As per  technical rectification  in JOB/RO/2 .Rev.1 . JOB/RO/4/Rev.1  
 
- 62 - 
 
   
HS 200731 Description  Rule 
28.42  Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not 
chemically defined), other than azides.  As specified for subheadings  
2842.10  
 - Double or  complex silicates, including 
aluminosilicates whether or not chemically defined  As specified for split subheading  
ex2842.10(a)  
 -- Non-chemically defined aluminosilicates  
 CTSHS, except from subheading 3006.70, 3824.90, 
3825.20, 3825.49, 3825.50, 3825.61 , 3825.69, 
3825.90, split subheading ex3006.92(l), 
ex3825.30(a), ex3825.41(b) (other than 
perhalogenated waste organic solvents), or split 
heading ex28.52(m)  
ex2842.10(b)  -- Others  CTSHS, except from split heading ex28.52(m)  
2842.90  - Other  As specified for split subheading  
ex2842.90(a)  -- Fulminates, cyanates and thiocyanates.  CTSHS, except from split heading ex28.52(k)  
ex2842.90(b)  -- Other  CTSHS, except from split heading ex28.52(n)  
 
HS 2012  Description  Rule 
28.42  Other salts of inorganic acids or  peroxoacids 
(including aluminosilicates whether or not 
chemically defined), other than azides.  As specified for subheadings  
2842.10  
 - Double or complex silicates, including 
aluminosilicates whether or not chemically defined  As specified for split subhe ading  
ex2842.10(a)  
 
 
 
 
 -- Non-chemically defined aluminosilicates  
 
 
 
 CTSHS, except from subheading 3006.70, 3824.90, 
3825.20, 3825.49, 3825.50, 3825.61, 3825.69, 
3825.90, split subheading ex3006.92(l), 
ex3825.30(a), ex3825.41(b) (other than 
perhalogenat ed waste organic solvents), or split 
heading ex28.52(m)  
ex2842.10(b)  -- Others  CTSHS, except from split heading ex28.52(m)  
2842.90  - Other  As specified for split subheading  
ex2842.90(a)  -- Fulminates, cyanates and thiocyanates.  CTSHS, except from split heading ex28.52(k)  
ex2842.90(b)  -- Other  CTSHS, except from split heading ex28.52(n)  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 vers ion. The 2007 rule can be transposed 
directly.  
 
61. Heading 28.48  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
28.48  Phosphides, whether or not 
chemically defined, 
excluding ferrophosphorus.  28.52  Inorganic or organic compounds of 
mercury , whether or not 
chemically defined, excluding 
amalgams . Non-chemically defined 
compounds of mercury have 
been transferred to new 
subheading 2852.90  
  2852.10  - Chemically defined   
  2852.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus.  CTH 
 
HS2002  Description  Rule 
28.48  Phosphides, whether or not chemically defined, excluding ferrophosphorus.  CTH 
 
HS200732 Description  Rule 
28.48  Phosphides, whether or not c hemically defined, excluding 
ferrophosphorus.  CTH, except from split heading ex28.52(p)  
                                               
31 As per technical rectification in JOB/RO/3.Rev.1 . 
32 As per technical rectification in JO B/RO/3 .Rev.1.  JOB/RO/4/Rev.1  
 
- 63 - 
 
   
HS 2012  Description  Rule 
28.48  Phosphides, whether or not chemically defined, excluding 
ferrophosphorus.  CTH, except from split heading ex28.52(p)  
 
(c) Comments by the  Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version.  The 2007 r ule can be transposed 
directly.  
 
62. Heading 28.49  
(a) HS Change  
HS2007  Description  HS 2012  Description  Reason for change  
28.49  Carbides, whether or not 
chemically defined.  28.52  Inorganic or organic 
compounds of mercury, 
whether or not chemically 
defined, excluding amalgams . Non-chemically defined 
compounds of mercury have 
been transferred to new 
subheading 2852.90  
2849.10  - Of calcium  2852.10  - Chemically defined   
2849.20  - Of silicon  2852.90  - Other   
2849.90  - Other     
 
(b) Technical Rectification  
HS 1996  Description  Rule 
28.49  Carbides, whether or not chemically defined.  CTSH  
 
HS 2002  Descrip tion Rule 
28.49  Carbides, whether or not chemically defined.  CTSH  
 
HS 200733 Description  Rule 
28.49  Carbides, whether or not chemically defined.  As specified for subheadings  
2849.10  - Of calcium  CTSH  
2849.20  - Of silicon  CTSH  
2849.90  - Other:  CTSH, except from split heading ex28.52(q)  
 
HS 2012  Description  Rule 
28.49  Carbides, whether or not chemically defined.  As specified for subheadings  
2849.10  - Of calcium  CTSH  
2849.20  - Of silicon  CTSH  
2849.90  - Other:  CTSH, except from split heading ex28. 52(q)  
 
(c) Comments by the Secretariat  
 In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version.  The 2007 rule can be transposed 
directly.  
 
63. Heading 28.50  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
28.50  Hydrides, nitrides, azides, silicides 
and borides, whether or not 
chemically defined, other than 
compounds which are also carbides 
of heading  28.49.  28.52  Inorganic or organic 
compounds of mercury, 
whether or not chemically 
defined, excluding 
amalgams . Non-chemically defined 
compounds of mercury have 
been transferred to new 
subheading 2852.90  
  2852.10  - Chemically defined   
  2852.90  - Other   
                                               
33 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 64 - 
 
  (b) Technical Rectification  
HS1996  Description  Rule 
28.50  Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, 
other than compounds which are also carbides of heading  28.49.  CTH 
 
HS2002  Description  Rule 
28.50  Hydrides, nitrides, azides, silicides and borides, whether or not chem ically defined, 
other than compounds which are also carbides of heading  28.49.  CTH 
 
HS200734 Description  Rule 
28.50  Hydrides, nitrides, azides, silicides and borides, whether or not chemically 
defined, other than compounds which are also carbides of head ing 28.49.  CTH, except from split 
heading ex28.52(r)  
 
HS2012  Description  Rule 
28.50  Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, 
other than compounds which are also carbides of heading 28.49.  CTH, except from spl it 
heading ex28.52(r)  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule as rectified in HS2007 version.  The 2007 rule can be transposed 
directly.  
 
64. Heading 28.52  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
28.52  Inorganic or organic 
compounds of 
mercury, whether or 
not chemically 
defined, excluding 
amalgams . 28.52  Inorganic or organic 
compounds of 
mercury, whether or 
not chemically 
defined, ex cluding 
amalgams . The scope of heading 28.52 has been expanded by 
inserting the expression "whether or not chemically 
defined"  
 
Subsequently heading 28.52 has been divided to 
cover, under the new subheading 2852.10, 
chemically defined inorganic or organic compounds 
of mercury, excluding amalgams (facilitating the 
monitoring and control of these products under the 
Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and 
pesticides in international trade) and, und er the new 
subheading 2852.90, other inorganic or organic 
compounds of mercury, in cluding amalgams.  
 
For the purposes of subheading 2852.10, the 
expression "chemically defined" has been defined in 
Subheading Note 1 to Chapter 28.  
 
Expansion of the scope of  heading 28.52 entails the 
transfer of non -chemically defined compounds of 
mercury to the new subheading 2852.90.  
  2852.10  - Chemically defined   
  2852.90  - Other   
 
(b) Technical Rectification  
HS 200735 Description  Rule 
28.52  Compounds, inorganic or organi c, of mercury, 
excluding amalgams.  As specified for split headings  
ex28.52(a)  -Of mercury oxides or hydroxide  CTHS, except from subheading 2825.90.  
ex28.52(b)  -Of mercury chlorides  CTHS, except from split subheading ex2827.39(e)  
ex28.52(c)  -Of mercury c hloride oxides and chloride hydroxides  CTHS, except from subheading 2827.49  
ex28.52(d)  -Of mercury iodides and mercury iodides oxides  CTHS, except from subheading 2827.60  
ex28.52(e)  - Of mercury sulphides; mercury polysulphides  CTHS, except from split s ubheading ex2830.90(c)  
ex28.52(f)  - Of mercury sulphates  CTHS, except from split subheading ex2833.29(c)  
                                               
34 As per  technical rectification  in JOB/RO/3 .Rev.1 . 
35 As per  technical rectification  in JOB/RO/3 .Rev.1 . JOB/RO/4/Rev.1  
 
- 65 - 
 
  HS 200735 Description  Rule 
ex28.52(g)  -Of mercury nitrates  CTHS, except from split subheading ex2834.29 
(b). 
ex28.52(h)  - Of mercury polyphosphates  CTHS, except from subheadin g 2835.39  
ex28.52(i)  - Of mercury cyanides and oxycyanide  CTHS, except from subheading 2837.19  
ex28.52(j)  - Of  mercury complex cyanides  CTHS, except from subheading 2837.20  
ex28.52(k)  - Of mercury fulminates, cyanates and thyocyanates  CTHS, except fro m split subheading ex2842.90(a)  
ex28.52(l)  - Of mercury chromates, dichromates and 
peroxochromates  CTHS, except from split subheading ex2841.50(c)  
ex28.52(m)  - Of mercury double or complex silicates, including 
aluminosilicicates  CTHS, except split  subhe adings ex2842.10(a)or 
ex2842.10(b)  
ex28.52(n)  - Of other salts of inorganic acids or peroxoacids of 
mercury  CTHS, except subheading 2842.90  
ex28.52(o)  - Of inorganic and organic compounds of precious 
metals with Mercury  CTHS, except from subheading 2843. 90. 
ex28.52(p)  - Of mercury phosphides  CTHS, except from heading 28.48  
ex28.52(q)  - Of carbides of mercury  CTHS, except from subheading 2849.90  
ex28.52(r)  - Of  mercury hydrides, nitrides, azides, silicides and 
borides  CTHS, except from heading 28.50  
ex28.52(s)  - Of other inorganic compounds of mercury  CTHS, except from heading 28.53  
ex28.52(t)  - Of mercury lactic acid, its salts and esters  CTHS, except from subheading 2918.11  
ex28.52(u)  - Of other mercury organo -inorganic compounds  CTHS, except from heading 29.31  
ex28.52(v)  - Of mercury heterocyclic compounds with oxygen 
hetero -atom(s) only.  CTHS, except from subheading 2932.99  
ex28.52(w)  Of other mercury Heterocyclic compounds with 
nitrogen hetero -atom(s) only  CTHS, except from subheading 2934.99  
ex28.52(x)  - Of other Mercury tanning extracts of vegetable 
origin; tannins and their salts, ethers, asters and 
other derivatives.  CTHS, except from subheading 3201.90  
ex28.52(y)  - Of inorganic Mercury products of a kind used as 
luminophores  CTHS, except  from subheading 3206.50  
ex28.52(z)  Of mercury Albumins (including concentrates of two 
or more whey proteins, containing by weight more 
than 80% whey proteins, calculated on the dry 
matter), albuminates and other albumin derivatives.  CTHS, except from sub heading 3502.90  
ex28.52(zi)  Of mercury Peptones and their derivatives; other 
protein substances and their derivatives, not 
elsewhere specified or included; hide powder, whether 
or not chromed.  CTHS, except from subheading 3504.00  
ex28.52(zii)  Of other Me rcury Chemical preparations for 
photographic uses (other than varnishes, glues, 
adhesives and similar preparations); unmixed 
products for photographic uses, put up in measured 
portions or put up for retail sale in a form ready for 
use. CTHS, except from su bheading 3707.90  
ex28.52(ziii)  Of mercury Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or laboratory reagents 
whether or not on a backing, other than those of 
heading 30.02 or 30.06; certified reference materials.  CTHS, except from subheading 3822.00  
 
HS 2012  Description  Rule 
28.52  Compounds, inorganic or organic, of mercury, 
excluding amalgams.  As specified for split headings  
ex28.52(a)  -Of mercury oxides or hydroxide  CTHS, except from subheading 2825.90.  
ex28.52(b)  -Of mercury  chlorides  CTHS, except from split subheading ex2827.39(e)  
ex28.52(c)  -Of mercury chloride oxides and chloride hydroxides  CTHS, except from subheading 2827.49  
ex28.52(d)  -Of mercury iodides and mercury iodides oxides  CTHS, except from subheading 2827.60  
ex28.52(e)  - Of mercury sulphides; mercury polysulphides  CTHS, except from split subheading ex2830.90(c)  
ex28.52(f)  - Of mercury sulphates  CTHS, except from split subheading ex2833.29(c)  
ex28.52(g)  -Of mercury nitrates  CTHS, except from split subheadin g ex2834.29 (b). 
ex28.52(h)  - Of mercury polyphosphates  CTHS, except from subheading 2835.39  
ex28.52(i)  - Of mercury cyanides and oxycyanide  CTHS, except from subheading 2837.19  
ex28.52(j)  - Of  mercury complex cyanides  CTHS, except from subheading 2837 .20 
ex28.52(k)  - Of mercury fulminates, cyanates and thyocyanates  CTHS, except from split subheading ex2842.90(a)  
ex28.52(l)  - Of mercury chromates, dichromates and 
peroxochromates  CTHS, except from split subheading ex2841.50(c)  
ex28.52(m)  - Of mercury double or complex silicates, including 
aluminosilicicates  CTHS, except split subheadings ex2842.10(a)or 
ex2842.10(b)  
ex28.52(n)  - Of other salts of inorganic acids or peroxoacids of 
mercury  CTHS, except subheading 2842.90  
ex28.52(o)  - Of inorganic and or ganic compounds of precious 
metals with Mercury  CTHS, except from subheading 2843.90.  
ex28.52(p)  - Of mercury phosphides  CTHS, except from heading 28.48  
ex28.52(q)  - Of carbides of mercury  CTHS, except from subheading 2849.90  
ex28.52(r)  - Of mercury hyd rides, nitrides, azides, silicides and 
borides  CTHS, except from heading 28.50  
ex28.52(s)  - Of other inorganic compounds of mercury  CTHS, except from heading 28.53  
ex28.52(t)  - Of mercury lactic acid, its salts and esters  CTHS, except from subheading 291 8.11 JOB/RO/4/Rev.1  
 
- 66 - 
 
  HS 2012  Description  Rule 
ex28.52(u)  - Of other mercury organo -inorganic compounds  CTHS, except from heading 29.31  
ex28.52(v)  - Of mercury heterocyclic compounds with oxygen 
hetero -atom(s) only.  CTHS, except from subheading 2932.99  
ex28.52(w)  Of other mercury Heterocyclic c ompounds with 
nitrogen hetero -atom(s) only  CTHS, except from subheading 2934.99  
ex28.52(x)  - Of other Mercury tanning extracts of vegetable 
origin; tannins and their salts, ethers, asters and 
other derivatives.  CTHS, except from subheading 3201.90  
ex28. 52(y)  - Of inorganic Mercury products of a kind used as 
luminophores  CTHS, except from subheading 3206.50  
ex28.52(z)  Of mercury Albumins (including concentrates of two 
or more whey proteins, containing by weight more 
than 80% whey proteins, calculated on the dry 
matter), albuminates and other albumin derivatives.  CTHS, except from subheading 3502.90  
ex28.52(zi)  Of mercury Peptones and their derivatives; other 
protein substances and their derivatives, not 
elsewhere specified or included; hide powder, wheth er 
or not chromed.  CTHS, except from subheading 3504.00  
ex28.52(zii)  Of other Mercury Chemical preparations for 
photographic uses (other than varnishes, glues, 
adhesives and similar preparations); unmixed 
products for photographic uses, put up in measured  
portions or put up for retail sale in a form ready for 
use. CTHS, except from subheading 3707.90  
ex28.52(ziii)  Of mercury Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or laboratory reagents 
whether or not on a backing, other than t hose of 
heading 30.02 or 30.06; certified reference materials.  CTHS, except from subheading 3822.00  
ex28.52(ziv)  Of other casein glues  CTHS, except from split subheading ex3501.90(b)  
ex28.52(zv)  Of other Prepared culture media for the development 
or main tenance of micro -organisms (including viruses 
and the like) or of plant, human or animal cells  CTHS, except from split subheading ex3824.90(b)  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does no t 
alter the scope of the rule as rectified in HS2007 version.  The 2007 rule can be transposed 
directly.  
 
65. Heading 29.03  
(a) HS Change  
HS2007  Description  HS 2012  Description  Reason for change  
29.03  Halogenated derivatives of 
hydrocarbons.  29.03  Halogenated der ivatives of 
hydrocarbons .  
 - Saturated chlorinated 
derivatives of acyclic 
hydrocarbons:   - Saturated chlorinated 
derivatives of acyclic 
hydrocarbons:   
2903.11  -- Chloromethane (methyl 
chloride) and chloroethane 
(ethyl chloride)  2903.11  -- Chloromethane (methyl 
chloride) and chloroethane 
(ethyl chloride)   
2903.12  -- Dichloromethane 
(methylene chloride)  2903.12  -- Dichloromethane (methylene 
chloride)   
2903.13  -- Chloroform 
(trichloromethane)  2903.13  -- Chloroform 
(trichloromethane)   
2903.14  -- Carbon te trachloride  2903.14  -- Carbon tetrachloride   
2903.15  --Ethylene dichloride (ISO) 
(1,2-dichloroethane)  2903.15  -- Ethylene dichloride (ISO) 
(1,2-dichloroethane)   
2903.19  -- Other  2903.19  -- Other   
 - Unsaturated chlorinated 
derivatives of acyclic 
hydroca rbons:   - Unsaturated chlorinated 
derivatives of acyclic 
hydrocarbons:   
2903.21  -- Vinyl chloride 
(chloroethylene)  2903.21  -- Vinyl chloride 
(chloroethylene)   
2903.22  -- Trichloroethylene  2903.22  -- Trichloroethylene   
2903.23  -- Tetrachloroethylene 
(perchloroethylene)  2903.23  -- Tetrachloroethylene 
(perchloroethylene)   
2903.29  -- Other  2903.29  -- Other   
 - Fluorinated, brominated or 
iodinated derivatives of acyclic 
hydrocarbons:   - Fluorinated, brominated or 
iodinated derivatives of acyclic 
hydrocarbon s:  
2903.31  -- Ethylene dibromide (ISO) 
(1,2-dibromoethane)  2903.31  -- Ethylene dibromide (ISO) 
(1,2-dibromoethane)   
2903.39  -- Other  2903.39  -- Other   JOB/RO/4/Rev.1  
 
- 67 - 
 
  HS2007  Description  HS 2012  Description  Reason for change  
 - Halogenated derivatives of 
acyclic hydrocarbons 
containing two or more 
different halogens:     
2903.41 -- Trichlorofluoromethane  - deleted   
2903.42  -- Dichlorodifluoromethane  - deleted   
2903.43  -- Trichlorotrifluoroethanes  - deleted   
2903.44  -- Dichlorotetrafluoroethanes 
and chloropentafluoroethane  - deleted   
2903.45  -- Other derivatives 
perhalogen ated only with 
fluorine and chlorine  - deleted   
2903.46  -- 
Bromochlorodifluoromethane, 
bromotrifluoromethane and 
dibromotetrafluoroethanes  - deleted   
2903.47  -- Other perhalogenated 
derivatives  - deleted   
2903.49  -- Other  - deleted   
 - Halogenated deri vatives of 
cyclanic, cyclenic or 
cycloterpenic hydrocarbons:     
2903.51  -- 1,2,3,4,5,6 -
Hexachlorocyclohexane (HCH 
(ISO)), including lindane (ISO, 
INN) - deleted   
2903.52  -- Aldrin (ISO), chlordane 
(ISO) and heptachlor (ISO)  - deleted   
2903.59  -- Other  - deleted   
 - Halogenated derivatives of 
aromatic hydrocarbons:     
2903.61  -- Chlorobenzene, o-
dichlorobenzene and p-
dichlorobenzene  - deleted   
2903.62  -- Hexachlorobenzene (ISO) 
and DDT (ISO) (clofenotane 
(INN), 1,1,1 -trichloro -2,2-
bis(p-chlorophenyl)et hane)  - deleted   
290369  -- Other  - deleted   
   - Halogenated derivatives of 
acyclic hydrocarbons containing 
two or more different halogens:  New subheadings 2903.71 
to 2903.75 have been 
created to cover certain 
substances that deplete 
the ozone layer.  
 
Amendments 
consequential to the 
Montreal Protocol on 
Substances that deplete 
the Ozone Layer.    2903.71  -- Chlorodifluoromethane  
  2903.72  -- Dichlorotrifluoroethanes  
  2903.73  -- Dichlorofluoroethanes  
  2903.74  -- Chlorodifluoroethanes  
  2903.75  -- Dichloropentafluoropropanes  
  2903.76  -- Bromochlorodifluoromethane, 
bromotrifluoromethane and 
dibromotetrafluoroethanes  Subheading 2903.46 has 
been renumbered as 
2903.76.  
 
Amendments 
consequential to the 
Montreal Protocol on 
Substances that deplete 
the Ozone Layer.  
  2903.77  -- Other, perhalogenated only 
with fluorine and chlorine  Subheadings 2903.41 to 
2903.45 have been 
merged into new 
subheading 2903.77 
covering certain 
halogenated derivatives of 
acyclic hydrocarbons 
containing two or more 
differen t halogens, 
perhalogenated only with 
fluorine and chlorine.  
 
Amendments 
consequential to the 
Montreal Protocol on 
Substances that Deplete 
the Ozone layer.  JOB/RO/4/Rev.1  
 
- 68 - 
 
  HS2007  Description  HS 2012  Description  Reason for change  
  2903.78  -- Other perhalogenated 
derivatives  Subheading 2903.47 has 
been renumbered as 
2903.78.  
 
Amendments 
consequential to the 
Montreal Protocol on 
Substances that deplete 
the Ozone Layer.  
  2903.79  -- Other  New subheading 2903.79 
has been created to cover 
other halogenated 
derivatives of acyclic 
hydrocarbons containing 
two or more different 
halogen s.  
 
Amendments 
consequential to the 
Montreal Protocol on 
Substances that Deplete 
the Ozone Layer.  
   - Halogenated derivatives of 
cyclanic, cyclenic or 
cycloterpenic hydrocarbons:   
  2903.81  -- 1,2,3,4,5,6 -
Hexachlorocyclohexane (HCH 
(ISO)), including l indane (ISO, 
INN) Subheadings 2903.51 to 
2903.69 have been 
renumbered as 2903.81 to 
2903.99.  
 
Amendments 
consequential to the 
Montreal Protocol on 
Substances that Deplete 
the Ozone Layer.    2903.82  -- Aldrin (ISO), chlordane (ISO) 
and heptachlor (ISO)  
  2903.89  -- Aldrin (ISO), chlordane (ISO) 
and heptachlor (ISO)  
   - Halogenated derivatives of 
aromatic hydrocarbons:  
  2903.91  -- Chlorobenzene, o-
dichlorobenzene and p-
dichlorobenzene  
  2903.92  -- Hexachlorobenzene (ISO) and 
DDT (ISO) (clofenotane (INN), 
1,1,1-trichloro -2,2-bis(p-
chlorophenyl)ethane)  
  2903.99  -- Other  
 
(b) Technical Rectification  
HS1996  Description  Rule 
29.03  Halogenated derivatives of hydrocarbons.  CTSH  
 
HS200236 Description  Rule 
29.03  Halogenated derivatives of hydrocarbons.  CTSH 
2903.19  -- Other  CTSH, or change from or to 1, 2 -Dichloropropane (propylene 
dichloride) and dichlorobutanes of this subheading.  
 
HS200737 Description  Rule 
29.03  Halogenated derivatives of hydrocarbons.  As specified for subheadings  
 -Saturated chlor inated 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 tetrachlorid e CTSH  
2903.15  --Ethylene dichloride (ISO) (1,2 -dichloroethane)  CTSH  
2903.19  -- Other  CTSH, or change from or to 1,2 -
Dichloropropane (propylene dichloride) and 
dichlorobutanes of this subheading.  
 - Unsaturated chlorinated derivatives of acyclic 
hydroca rbons:   
2903.21  -- Vinyl chloride (chloroethylene)  CTSH  
2903.22  -- Trichloroethylene  CTSH  
2903.23  -- Tetrachloroethylene (perchloroethylene)  CTSH  
                                               
36 As per technical rectification in JOB/RO/2.Rev.1.  
37 As per technical rectification  in JOB/RO/3 .Rev.1 . JOB/RO/4/Rev.1  
 
- 69 - 
 
  HS200737 Description  Rule 
2903.29  -- Other  CTSH  
 - Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons:   
2903.31 -- Ethylene dibromide (ISO) (1,2 -dibromoethane)  CTSH, except from subheading 2903.39  
2903.39  -- Other  CTSH, except from subheading 2903.31  
 - Halogenated derivatives of acyclic hydrocarbons containing 
two or more different halogens:   
2903.41  -- Trichlorofluoromethane  CTSH  
2903.42  -- Dichlorodifluoromethane  CTSH  
2903.43  -- Trichlorotrifluoroethanes  CTSH  
2903.44  -- Dichlorotetrafluoroethanes and chloropentafluoroethane  CTSH  
2903.45  -- Other derivatives perhalogenated only with fluorine and 
chlorine  CTSH  
2903.46  -- Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes  CTSH  
2903.47  -- Other perhalogenated derivatives  CTSH  
2903.49  -- Other  CTSH  
 - Halogenated derivatives of cyclanic, cyclenic or 
cycloterpenic hydrocarbons:   
2903.51  -- 1,2,3,4,5,6 -Hexachlorocyclohexane (HCH (ISO)), 
including lindane (ISO, INN)  CTSH  
2903.52  -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  CTSH, except from subheading 2903.59  
2903.59  -- Other  CTSH, except from subheading 2903.52  
 - Halogenated derivatives of aromatic hydrocarbons:   
2903.61  -- Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  CTSH  
2903.62  -- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane 
(INN), 1,1,1 -trichloro -2,2-bis(p-chlorophenyl)ethane)  CTSH  
2903.69  -- Other CTSH  
 
HS 2012  Description  Rule 
29.03  Halogenated derivatives of hydrocarbons.  As specified for subheadings  
 -Saturated chlorinated derivatives of acyclic hydrocarbons:   
2903.11  --Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride)  CTSH 
2903.12  --Dichloromethane (methylene chloride)  CTSH  
2903.13  --Chloroform (trichloromethane)  CTSH  
2903.14  --Carbon tetrachloride  CTSH  
2903.15  --Ethylene dichloride (ISO) (1,2 -dichloroethane)  CTSH  
2903.19  -- Other  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  -- Other  CTSH  
 - Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons:   
2903.31  -- Ethylene dibromide (ISO) (1,2 -dibromoethane)  CTSH, except from subheading 2903.39  
2903.39  -- Other  CTSH, except fro m subheading 2903.31  
 - Halogenated derivatives of acyclic hydrocarbons containing 
two or more different halogens:   
2903.71  -- Chlorodifluoromethane  CTSH, except from subheadings 2903.72, 
2903.73, 2903.74, 2903.75 and 2903.79  
2903.72  -- Dichlorotrifluor oethanes  CTSH, except from subheadings 2903.71, 
2903.73, 2903.74 2903.75 and 2903.79  
2903.73  -- Dichlorofluoroethanes  CTSH, except from subheadings 2903.71, 
2903.72, 2903.74 2903.75 and 2903.79  
2903.74  -- Chlorodifluoroethanes  CTSH, except from subheadin gs 2903.71, 
2903.72, 2903.73 2903.75 and 2903.79  
2903.75  -- Dichloropentafluoropropanes  CTSH, except from subheadings 2903.71, 
2903.72, 2903.73 2903.74 and 2903.79  
2903.76  -- Bromochlorodifluoromethane, bromotrifluoromethane 
and dibromotetrafluoroethanes  CTSH  
2903.77  -- Other, perhalogenated only with fluorine and chlorine  CTSH  
2903.78  -- Other perhalogenated derivatives  CTSH  
2903.79  -- Other  CTSH, except from subheadings 2903.71, 
2903.72, 2903.73 2903.74 and 2903.75  
 - Halogenated derivatives of cycl anic, cyclenic or 
cycloterpenic hydrocarbons:   
2903.81  -- 1,2,3,4,5,6 -Hexachlorocyclohexane (HCH (ISO)), 
including lindane (ISO, INN)  CTSH  
2903.82  -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  CTSH, except from subheading 2903.89  
2903.89  -- Other CTSH, except from subheading 2903.82  
 - Halogenated derivatives of aromatic hydrocarbons:   JOB/RO/4/Rev.1  
 
- 70 - 
 
  HS 2012  Description  Rule 
2903.91  -- Chlorobenzene, o-dichlorobenzene and p-
dichlorobenzene  CTSH  
2903.92  -- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane 
(INN), 1,1,1 -trichloro -2,2-bis(p-chlorophenyl)ethane)  CTSH  
2903.99  -- Other  CTSH  
 
(c) Comments by the Secretariat  
A technical rectification was necessary as the structure has changed from HS2007 to 
HS2012.  Products classified in HS2012 subheadings 2903.71 to 2903.75 and 2903.81 -
2903. 82 were previously classified in subheadings 2903.49 and 2903.52 so a mechanical 
transposition requires the creation of an exception to the rule.  
 
In the case of HS2007 subheadings 2903.46 -2903.47 and 2903.51 to 2903.69, the rule can 
be simply transposed by renumbering them to read their corresponding subheadings in 
HS2012.  
 
66. Heading 29.08  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
29.08  Halogenated, sulphonated, 
nitrated or nitrosated 
derivatives of phenols or 
phenol -alcohols.  29.08  Halogenated, sulphonated, 
nitrated or nitrosated 
derivatives of phenols or 
phenol -alcohols . Creation of new subheading 
2908.92 for 4,6 -dinitro -o-cresol 
(DNOC(ISO)) and its salts.  
 
Amendment made consequential 
to the Rotterdam Convention on 
the prior infor med consent 
procedure (PIC) for certain 
hazardous chemicals and 
pesticides in international trade.  
 - Derivatives containing only 
halogen substituents and their 
salts:   - Derivatives containing 
only halogen substituents 
and their salts:   
2908.11  -- Penta chlorophenol (ISO)  2908.11  -- Pentachlorophenol (ISO)   
2908.19  -- Other  2908.19  -- Other   
 - Other:   - Other:   
2908.91  -- Dinoseb (ISO) and its salts  2908.91  -- Dinoseb (ISO) and its 
salts  
  2908.92  -- 4,6-Dinitro -o-cresol 
(DNOC (ISO)) and its salts   
2908.99  -- Other  2908.99  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
29.08  Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol -alcohols.  CTSH  
 
HS2002  Description  Rule 
29.08  Halogenated, sulphonated, nitrat ed or nitrosated derivatives of phenols or phenol -alcohols.  CTSH  
 
HS200738 Description  Rule 
29.08  Halogenated, sulphonated, nitrated or nitrosated 
derivatives of phenols or phenol -alcohols.  As specified for subheading  
 -Derivatives containing only halog en substituents and 
their salts:   
2908.11  --Pentachlorophenol (ISO)  CTSH, except from subheading 2908.19  
2908.19  --Other  CTSH, except from subheading 2908.11  
 -Other:   
2908.91  --Dinoseb (ISO) and its salts  CTSH, except from split subheading ex2908.99(b ) 
2908.99  --Other  As specified for split subheading  
ex2908.99(a)  --- Derivatives containing only sulpho groups, their 
salts and esters  CTSHS  
ex2908.99(b)  --- Other  CTSHS, except from subheading 2908.91  
 
                                               
38 As per technical rectification  in JOB/RO/3 .Rev.1 . JOB/RO/4/Rev.1  
 
- 71 - 
 
  HS 2012  Description  Rule 
29.08  Halogenated, sul phonated, nitrated or nitrosated 
derivatives of phenols or phenol -alcohols.  As specified for subheading  
 -Derivatives containing only halogen substituents and 
their salts:   
2908.11  --Pentachlorophenol (ISO)  CTSH, except from subheading 2908.19  
2908.19  --Other  CTSH, except from subheading 2908.11  
 -Other:   
2908.91  --Dinoseb (ISO) and its salts  CTSH, except from subheading 2908.92 and split 
subheading ex2908.99(b)  
2908.92  -- 4,6-Dinitro -o-cresol (DNOC (ISO)) and its salts  CTSH, except from subheading 29 08.91 and split 
subheading ex2908.99(b)  
2908.99  --Other  As specified for split subheading  
ex2908.99(a)  --- Derivatives containing only sulpho groups, their 
salts and esters  CTSHS  
ex2908.99(b)  --- Other  CTSHS, except from subheading 2908.91 and 
2908.92  
 
(c) Comments by the Secretariat  
A technical rectification was necessary as the structure has changed from HS2007 to 
HS2012.   Products classified in HS2012 subheading 2908.92  were previously classified in 
split subheading ex2908.9 9(b), so the rule can be trans posed by creating  an exception to 
the rule "CTSH " 
 
67. Heading 29.12  
(a) HS Change  
HS2007  Description  HS 2012  Description  Reason for change  
29.12  Aldehydes, whether or not 
with other oxygen function; 
cyclic polymers of aldehydes; 
paraformaldehyde.  29.12  Aldehydes , whether or not 
with other oxygen function; 
cyclic polymers of aldehydes; 
paraformaldehyde.   
 - Acyclic aldehydes without 
other oxygen function:   - Acyclic aldehydes without 
other oxygen function:   
2912.11  -- Methanal (formaldehyde)  2912.11  -- Methanal (formaldehyde)   
2912.12  -- Ethanal (acetaldehyde)  2912.12  -- Ethanal (acetaldehyde)   
2912.19  -- Other  2912.19  -- Other   
 - Cyclic aldehydes without 
other oxygen function:   - Cyclic aldehydes without 
other oxygen function:   
2912.21  -- Benzaldehyde  2912. 21 -- Benzaldehyde   
2912.29  -- Other  2912.29  -- Other   
2912.30  - Aldehyde -alcohols  - deleted  Deletion of subheading 
2912.30 because of the low 
volume of trade.  
 - Aldehyde -ethers, 
aldehyde -phenols and 
aldehydes with other oxygen 
function:   - Aldehyde -alcohols, aldehyde -
ethers, aldehyde -phenols and 
aldehydes with other oxygen 
function:   
2912.41  -- Vanillin (4 -hydroxy -3-
methoxybenzaldehyde)  2912.41  -- Vanillin (4 -hydroxy -3-
methoxybenzaldehyde)   
2912.42  -- Ethylvanillin (3 -ethoxy -4-
hydroxybenzaldehyde)  2912.42  -- Ethylvanillin (3 -ethoxy -4-
hydroxybenzaldehyde)   
2912.49  -- Other  2912.49  -- Other   
2912.50  - Cyclic polymers of aldehydes  2912.50  - Cyclic polymers of aldehydes   
2912.60  - Paraformaldehyde  2912.60  - Paraformaldehyde   
 
(b) Technical Rectification  
HS1996  Description  Rule 
29.12  Aldehydes, whether or not with other oxygen function; cyclic polymers 
of aldehydes; paraformaldehyde.  CTSH  
 
HS2002  Description  Rule 
29.12  Aldehydes, whether or not with other oxygen function; cyclic polymers 
of aldehydes; p araformaldehyde.  CTSH  
 JOB/RO/4/Rev.1  
 
- 72 - 
 
  HS200739 Description  Rule 
29.12  Aldehydes, whether or not with other oxygen function; cyclic polymers 
of aldehydes; paraformaldehyde.  As specified for subheading  
 -Acyclic aldehydes without other oxygen function:   
2912.11  --Metha nal (formaldehyde)  CTSH  
2912.12  --Ethanal (acetaldehyde)  CTSH  
2912.19  --Other  As specified for split subheading  
ex2912.19(a)  ---Butanal (butyraldehyde, normal isomer)  CTSHS  
ex2912.19(b)  ---Other  CTSHS  
 - Cyclic aldehydes without other oxygen function:   
2912.21  -- Benzaldehyde  CTSH  
2912.29  -- Other  CTSH  
2912.30  - Aldehyde -alcohols  CTSH  
 - Aldehyde -ethers, aldehyde -phenols and aldehydes with other oxygen 
function:   
2912.41  -- Vanillin (4 -hydroxy -3-methoxybenzaldehyde)  CTSH  
2912.42  -- Ethylvanillin (3-ethoxy -4-hydroxybenzaldehyde)  CTSH  
2912.49  -- Other  CTSH  
2912.50  - Cyclic polymers of aldehydes  CTSH  
2912.60  - Paraformaldehyde  CTSH  
 
HS 2012  Description  Rule 
29.12  Aldehydes, whether or not with other oxygen function; cyclic polymers 
of aldehydes ; paraformaldehyde.  As specified for subheading  
 -Acyclic aldehydes without other oxygen function:   
2912.11  --Methanal (formaldehyde)  CTSH  
2912.12  --Ethanal (acetaldehyde)  CTSH  
2912.19  --Other  As specified for split subheading  
ex2912.19(a)  ---Butanal (butyraldehyde, normal isomer)  CTSHS  
ex2912.19(b)  ---Other  CTSHS  
 - Cyclic aldehydes without other oxygen function:   
2912.21  -- Benzaldehyde  CTSH  
2912.29  -- Other  CTSH  
 - Aldehyde -ethers, aldehyde -phenols and aldehydes with other oxygen 
function:   
2912.41  -- Vanillin (4 -hydroxy -3-methoxybenzaldehyde)  CTSH  
2912.42  -- Ethylvanillin (3 -ethoxy -4-hydroxybenzaldehyde)  CTSH  
2912.49  -- Other  As specified for split subheading  
2912.49(a)  --- Aldehyde -alcohols  CTSHS  
2912.49(b)  --- Other  CTSHS  
2912.50  - Cyclic polymers of aldehydes  CTSH  
2912.60  - Paraformaldehyde  CTSH  
 
(c) Comments by the Secretariat  
A technical rectification was necessary as the structure has changed from HS2007 to 
HS2012.   As part of the products classif ied in HS2012 subheading 2912.49  was pr eviously 
classified in HS2007 subheading 2912.30 , the rule can be transposed by splitting 
subheading 2912.49.  
 
68. Heading 29.14  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
29.14  Ketones and quinones, whether 
or not with other oxygen 
function, and their halogenated, 
sulphonated, nitrated or 
nitrosated derivatives.  29.14  Ketones and quinones, whether or 
not with other oxygen function, and 
their halogenated, sulphonated, 
nitrated or nitrosated derivatives.   
 - Acyclic ketones without other  
oxygen function:   - Acyclic ketones without other 
oxygen function:   
2914.11  -- Acetone  2914.11  -- Acetone   
2914.12  -- Butanone (methyl ethyl 
ketone)  2914.12  -- Butanone (methyl ethyl ketone)   
2914.13  -- 4-Methylpentan -2-one 
(methyl isobutyl ketone)  2914.13 -- 4-Methylpentan -2-one (methyl 
isobutyl ketone)   
2914.19  -- Other  2914.19  -- Other   
 - Cyclanic, cyclenic or 
cycloterpenic ketones without 
other oxygen function:   - Cyclanic, cyclenic or cycloterpenic 
ketones without other oxygen 
function:   
                                               
39 As per  technical rectification  in JOB/RO/3 .Rev.1 . JOB/RO/4/Rev.1  
 
- 73 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
2914.2 1 -- Camphor  - (deleted ) Deletion of subheading 
2914.21 because of the 
low volume of trade.  
2914.22  -- Cyclohexanone and 
methylcyclohexanones  2914.22  -- Cyclohexanone and 
mehylcyclohexanones   
2914.23  -- Ionones and methylionones  2914.23  -- Ionones and me thylionones   
2914.29  -- Other  2914.29  -- Other   
 - Aromatic ketones without 
other oxygen function:   - Aromatic ketones without other 
oxygen function:   
2914.31  -- Phenylacetone (phenylpropan -
2-one) 2914.31  -- Phenylacetone (phenylpropan -2-
one)  
2914.39  -- Other  2914.39  -- Other   
2914.40  - Ketone -alcohols and ketone -
aldehydes  2914.40  - Ketone -alcohols and ketone -
aldehydes   
2914.50  - Ketone -phenols and ketones 
with other oxygen function  2914.50  - Ketone -phenols and ketones with 
other oxygen function   
 - Quinones:   - Quinones:   
2914.61  -- Anthraquinone  2914.61  -- Anthraquinone   
2914.69  -- Other  2914.69  -- Other   
2914.70  - Halogenated, sulphonated, 
nitrated or nitrosated derivatives  2914.70  - Halogenated, sulphonated, nitrated 
or nitrosated derivatives   
 
(b) Technical Rectification  
HS1996  Description  Rule 
29.14  Ketones and quinones, whether or not with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives.  CTSH  
 
HS200240 Description  Rule 
29.14  Ketones and quinones,  whether or not with other oxygen function, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives.  CTSH, except from split 
subheading ex.2937.29(a)  
 
HS2007  Description  Rule 
29.14  Ketones and quinones, whether or not with other oxygen fu nction, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives.  CTSH, except from split 
subheading ex.2937.29(a)  
 
HS2012  Description  Rule 
29.14  Ketones and quinones, whether or not with other oxygen function, and 
their halogenated, sulph onated, nitrated or nitrosated derivatives.  As specified for subheading  
 - Acyclic ketones without other oxygen function:   
2914.11  -- Acetone  CTSH  
2914.12  -- Butanone (methyl ethyl ketone)  CTSH  
2914.13  -- 4-Methylpentan -2-one (methyl isobutyl ketone)  CTSH 
2914.19  -- Other  CTSH  
 - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen 
function:   
2914.22  -- Cyclohexanone and mehylcyclohexanones  CTSH  
2914.23  -- Ionones and methylionones  CTSH  
2914.29  -- Other  As specified for split subheading  
2914.29(a)  --- Camphor  CTSHS  
2914.29(b)  --- Other  CTSHS  
 - Aromatic ketones without other oxygen function:   
2914.31  -- Phenylacetone (phenylpropan -2-one) CTSH  
2914.39  -- Other  CTSH  
2914.40  - Ketone -alcohols and ketone -aldehydes  CTSH  
2914.50  - Keton e-phenols and ketones with other oxygen function  CTSH, except from split 
subheading ex.2937.29(a)  
 - Quinones:   
2914.61  -- Anthraquinone  CTSH  
2914.69  -- Other  CTSH  
2914.70  - Halogenated, sulphonated, nitrated or nitrosated derivatives  CTSH  
 
(c) Comments b y the Secretariat  
A technical rectification was necessary as the structure has changed from HS2007 to 
HS2012.   As part of the products clas sified in HS2012 subheading 2914.2 9 was previously 
classifi ed in HS2007 subheading 2912.21 , the rule can be transpose d by splitting 
subheading 2914.2 9. 
                                               
40 Rule for heading 29.14 , in accordance with technical rectification in JOB/RO/3 .Rev.1 . JOB/RO/4/Rev.1  
 
- 74 - 
 
  69. Heading 29.16  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
29.16  Unsaturated acyclic 
monocarboxylic acids, cyclic 
monocarboxylic acids, their 
anhydrides, halides, 
peroxides and peroxyacids; 
their hal ogenated, 
sulphonated, nitrated or 
nitrosated derivatives.  29.16  Unsaturated acyclic 
monocarboxylic acids, cyclic 
monocarboxylic acids, their 
anhydrides, halides, peroxides 
and peroxyacids; their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives .  
 - Unsaturated acyclic 
monocarboxylic acids, their 
anhydrides, halides, 
peroxides, peroxyacids and 
their derivatives:   - Unsaturated acyclic 
monocarboxylic acids, their 
anhydrides, halides, 
peroxides, peroxyacids and 
their derivatives:   
2916.11  -- Acrylic acid and its salts  2916.11  -- Acrylic acid and its salts   
2916.12  -- Esters of acrylic acid  2916.12  -- Esters of acrylic acid   
2916.13  -- Methacrylic acid and its 
salts 2916.13  -- Methacrylic acid and its 
salts  
2916.14  -- Esters of methacrylic aci d 2916.14  -- Esters of methacrylic acid   
2916.15  -- Oleic, linoleic or linolenic 
acids, their salts and esters  2916.15  -- Oleic, linoleic or linolenic 
acids, their salts and esters   
  2916.16  -- Binapacryl (ISO)  Creation of new subheading 
2916.16 for bin apacryl (ISO).  
 
Amendment made consequential 
to the Rotterdam Convention on 
the prior informed consent 
procedure (PIC) for certain 
hazardous chemicals and 
pesticides in international trade.  
2916.19  -- Other  2916.19  -- Other   
2916.20  - Cyclanic, cyclenic or 
cycloterpenic 
monocarboxylic acids, their 
anhydrides, halides, 
peroxides, peroxyacids and 
their derivatives  2916.20  - Cyclanic, cyclenic or 
cycloterpenic monocarboxylic 
acids, their anhydrides, 
halides, peroxides, 
peroxyacids and their 
derivatives   
 - Aromatic monocarboxylic 
acids, their anhydrides, 
halides, peroxides, 
peroxyacids and their 
derivatives:   - Aromatic monocarboxylic 
acids, their anhydrides, 
halides, peroxides, 
peroxyacids and their 
derivatives:   
2916.31  -- Benzoic acid, its salts and 
esters 2916.31  -- Benzoic acid, its salts and 
esters   
2916.32  -- Benzoyl peroxide and 
benzoyl chloride  2916.32  -- Benzoyl peroxide and 
benzoyl chloride   
2916.34  -- Phenylacetic acid and its 
salts 2916.34  -- Phenylacetic acid and its 
salts  
2916.35  -- Esters  of phenylacetic acid  - (deleted ) Deletion of subheading 2916.35 
because of the low volume of 
trade.  
2916.36  -- Binapacryl (ISO)  - (deleted ) The Harmonized System 
Committee at its 39th Session 
(March 2007) decided that 
binapacryl (ISO,DCI) is to be 
classi fied in subheading 2916.19 
and recognized that subheading 
2916.36, which refers to 
binapacryl (ISO) and was created 
to come into force on 
1 January  2007, had been placed 
erroneously within the subheading 
referring to aromatic 
monocarboxylic acids.  
 
Subhead ing 2916.36 was deleted 
from Correlation Table 2002 -2007 
after a corrigendum amendment 
to the HS, though it legally existed 
in HJS 2007.  
2916.39  -- Other  2916.39  -- Other   
 JOB/RO/4/Rev.1  
 
- 75 - 
 
  (b) Technical Rectification  
HS1996  Description  Rule 
29.16  Unsaturated acyclic monoca rboxylic acids, cyclic monocarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated 
derivatives.  CTSH  
 
HS2002  Description  Rule 
29.16  Unsaturated acyclic monocarboxylic acids, cyclic m onocarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated 
derivatives.  CTSH  
 
HS200741 Description  Rule 
29.16  Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, th eir anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives.  As specified for subheading  
 - Unsaturated acyclic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their de rivatives:   
2916.11  -- Acrylic acid and its salts  CTSH  
2916.12  -- Esters of acrylic acid  CTSH  
2916.13  -- Methacrylic acid and its salts  CTSH  
2916.14  -- Esters of methacrylic acid  CTSH  
2916.15  -- Oleic, linoleic or linolenic acids, their salts and este rs CTSH  
2916.19  -- Other  CTSH  
2916.20  - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives  CTSH  
 -Aromatic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxya cids and their derivatives:   
2916.31  --Benzoic acid, its salts and esters  CTSH  
2916.32  --Benzoyl peroxide and benzoyl chloride  CTSH  
2916.34  --Phenylacetic acid and its salts  CTSH  
2916.35  --Esters of phenylacetic acid  CTSH  
2916.36  --Binapacryl (ISO)  CTSH, except from subheading 2916.39  
2916.39  --Other  CTSH, except from subheading 2916.36  
 
HS2012  Description  Rule 
29.16  Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, their anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives.  As specified for subheading  
 - Unsaturated acyclic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives:   
2916.11  -- Acrylic acid and its salts  CTSH  
2916.12 -- Esters of acrylic acid  CTSH  
2916.13  -- Methacrylic acid and its salts  CTSH  
2916.14  -- Esters of methacrylic acid  CTSH  
2916.15  -- Oleic, linoleic or linolenic acids, their salts and esters  CTSH  
2916.16  -- Binapacryl (ISO)  CTSH, except from subhe ading 2916.19  
2916.19  -- Other  CTSH, except from subheading 2916.16  
2916.20  - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives  CTSH  
 -Aromatic monocarboxylic acids, their a nhydrides, halides, 
peroxides, peroxyacids and their derivatives:   
2916.31  --Benzoic acid, its salts and esters  CTSH  
2916.32  --Benzoyl peroxide and benzoyl chloride  CTSH  
2916.34  --Phenylacetic acid and its salts  CTSH  
2916.39  --Other  As specified per sp lit subheading  
2916.39(a)  --- Esters of phenylacetic acid  CTSHS  
2916.39(b)  --- Binapacryl (ISO)  CTSHS, except from split subheading 
2916.39(c)  
2916.39(c)  ---Other  CTSHS, except from split subheading 
2916.39(b)  
 
(c) Comments by the Secretariat  
A technical r ectification was necessary as the structure has changed from H S2007 to 
HS2012.  As products classif ied in HS2012 subheading 2916.16  was previously classified in 
HS2007 subheading 2916.19 , the rule can be transposed by creating an exception to the 
rule. 
 
                                               
41 As per  technical rectification  in JOB/RO/3 .Rev.1. JOB/RO/4/Rev.1  
 
- 76 - 
 
  As part of the products classified in HS2012 subheading 2916.39 were previously classified 
in HS2007 subheadings 2916.35 and 2916.36, the rule can be transposed by splitti ng 
subheading 2916.3 9. 
 
70. Heading 29.31  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
29.31  Other organo -
inorganic 
compounds.  29.31  Other organo -
inorganic 
compounds.  Heading 29.31 has been subdivided to provide 
separately for tetramethyl lead and tetraethyl lead, and 
for tributyltin compounds, in new subheadings 2931.10 
and 2931.20 respectively.  
 
Amendment made consequential to the Rotterdam 
Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in 
international trade.  
  2931.10  - Tetramethyl lead 
and tetraethyl lead   
  2931.20  - Tributyltin 
compounds   
  2931.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
29.31  Other organo -inorganic compounds.  CTH 
 
HS2002  Description  Rule 
29.31  Other organo -inorganic compounds.  CTH 
 
HS200742 Description  Rule 
29.31  Other organo -inorganic compounds.  CTH, except from split heading ex28.52(u)  
 
HS2012  Description  Rule 
29.31  Other organo -inorganic compounds.  CTH, except from split heading ex28.52(u)  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclatur e occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.   Therefore, no modification is 
needed; the rule can be transposed directly.  
71. Heading 29.32  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason fo r change  
29.32  Heterocyclic compounds with 
oxygen hetero -atom(s) only.  29.32  Heterocyclic compounds with 
oxygen hetero -atom(s) only.   
 - Compounds containing an 
unfused furan ring (whether 
or not hydrogenated) in the 
structure:   - Compounds containing an  
unfused furan ring (whether or 
not hydrogenated) in the 
structure:   
2932.11  -- Tetrahydrofuran  2932.11  -- Tetrahydrofuran   
2932.12  -- 2-Furaldehyde 
(furfuraldehyde)  2932.12  -- 2-Furaldehyde 
(furfuraldehyde)   
2932.13  -- Furfuryl alcohol and 
tetrahydrofu rfuryl alcohol  2932.13  -- Furfuryl alcohol and 
tetrahydrofurfuryl alcohol   
2932.19  -- Other  2932.19  -- Other   
 - Lactones:  2932.20  - Lactones  Subheadings 2932.21 and 
2932.29 have been merged into 
new subheading 2932.20 because 
of the low volume of trade.  
                                               
42 As per technical rectification  in JOB/RO/3 .Rev.1 . JOB/RO/4/Rev.1  
 
- 77 - 
 
  HS2007  Description  HS2012  Description  Reason fo r change  
2932.21  -- Coumarin, 
methylcoumarins and 
ethylcoumarins  - deleted   
2932.29  -- Other lactones  - deleted   
 - Other:   - Other:   
2932.91  -- Isosafrole  2932.91  -- Isosafrole   
2932.92  -- 1-(1,3-Benzodioxol -5-yl) 
propan -2-one 2932.92  -- 1-(1,3-Benzodioxol -5-yl) 
propan -2-one  
2932.93  -- Piperonal  2932.93  -- Piperonal   
2932.94  -- Safrole  2932.94  -- Safrole   
2932.95  --Tetrahydrocannabinols (all 
isomers)  2932.95  -- Tetrahydrocannabinols (all 
isomers)   
2932.99  -- Other  2932.99  -- Other   
 
(b) Technical Rectificat ion 
HS1996  Description  Rule 
29.32  Heterocyclic compounds with oxygen hetero -atom(s) only.  CTSH  
 
HS200243 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  -- Other  CTSH  
 - Lactones:   
2932.21  -- Couma rin, 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  -- Other  CTSH, except from subheading 2932.95  
 
HS200744 Description  Rule 
29.32  Heterocyclic compounds with oxygen hetero -atom(s) only.  As specified for subheading  
 - Compounds containing an un fused 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  -- Other  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  -- Tetrahydro cannabinols (all isomers)  CTSH, except from subheading 2932.99  
2932.99  -- Other  CTSH, except for subheading 2932.95 or 
split heading ex.28.52(v)  
 
HS2012  Description  Rule 
29.32  Heterocyclic compounds with oxygen hetero -atom(s) only.  As specified for sub heading  
 - 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 -- Other  CTSH  
2932.20  - Lactones:  As specified for split subheadings  
2932.20(a)  -- Coumarin, methylcoumarins and ethylcoumarins  CTSH  
2932.20(b)  -- Other lactones  CTSH  
                                               
43 As per technical rectification in JOB/RO/2.Rev.1.  
44 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 78 - 
 
  HS2012  Description  Rule 
 - 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  -- Other  CTSH, except for subheading 2932.95 or 
split heading ex.28.52(v)  
 
(c) Comments by the Secreta riat 
Technical rectification was necessary as the structure has changed from HS2007 to HS2012. 
As products classif ied in HS2012 subheading 2932 .20 were  previously classified in HS2007 
subheading s 2932 .21 and 2932.29 , the rule can be transposed by splitti ng subheading 
2932.20. 
 
72. Heading 29.33  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
29.33  Heterocyclic compounds 
with nitrogen hetero -
atom(s) only.  30.02  Human blood; animal blood prepared for 
therapeutic, prophylactic or diagnostic 
uses; antisera, other blood fractions and 
immunological products, whether or not 
modified or obtained by means of 
biotechnological processes; vaccines, 
toxins, cultures of micro -organisms 
(excluding yeasts) and similar products.  Transfer of certain 
products of  this 
subheading to subheading 
3002.10  
 - Compounds containing 
an unfused imidazole ring 
(whether or not 
hydrogenated) in the 
structure:  3002.10  - Antisera, other blood fractions and 
immunological products, whether or not 
modified or obtained by means of 
biotechnological processes   
2933.21  -- Hydantoin and its 
derivatives  3002.20  - Vaccines for human medicine   
2933.29  -- Other  3002.30  - Vaccines for veterinary medicine   
  3002.90  - Other   
 
(b) Technical Rectification  
HS 1996  Description  Rule 
29.33  Heteroc yclic compounds with nitrogen hetero -atom(s) only.  CTSH  
 
HS200245 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  -- Other  CTSH  
 - Compounds containing an unfused imidazole ring (whether or not 
hydrogenated) in the structure:   
2933.21  -- Hydantoin and its derivatives  CTSH  
2933.2 9 -- Other  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), bezitramid e (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  -- Other  CTSH, except from subheading 
2933.33  
 - Compounds containing in the structure a quinoline or isoquinoline r ing-
system (whether or not hydrogenated), not further fused:   
2933.41  -- Levorphanol (INN) and its salts  CTSH, except from subheading 
2933.49  
                                               
45 As per technical rectification in JOB/RO/2 .Rev.1 . JOB/RO/4/Rev.1  
 
- 79 - 
 
  HS200245 Description  Rule 
2933.49  -- Other  CTSH, except from subheading 
2933.41  
 - Compounds containing a pyrimidine ring (whether or not  hydrogenated) 
or piperazine ring in the structure:   
2933.52  -- Malonylurea (barbituric acid) and its salts  CTSH, except from subheadings 
2933.53, 2933.54  
2933.53  -- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), 
butobarbital, c yclobarbital (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 malonylu rea (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  -- Other  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  -- Other  CTSH  
 - Lactams:   
2933.71  -- 6-Hexanelactam (epsilon -caprolactam)  CTSH  
2933.72  -- Clobazam (INN) and methyprylon (INN)  CTSH, except from subheading 
2933.79  
2933.79  -- Other lactams  CTSH, except from subheading 
2933.72  
 - Other:   
2933.91  -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), 
clonazepam (INN), clorazepate, delorazep am (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), nitraze pam (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), 
ex293 7.90(a)  
 
2933.99  --  Other  CTSH, except from subheading  
2933.91, splits subheadings 
ex2937.11(a), ex2937.19(a), 
ex2937.90(a)  
 
HS2007  Description  Rule 
29.33  Heterocyclic compounds with nitrogen hetero -atom(s) only.  As specified for subheading  
 - Compo unds containing an unfused pyrazole ring (whether or not 
hydrogenated) in the structure:   
2933.11  -- Phenazone (antipyrin) and its derivatives  CTSH  
2933.19  -- Other  CTSH  
 - Compounds containing an unfused imidazole ring (whether or not 
hydrogenated) in the structure:   
2933.21  -- Hydantoin and its derivatives  CTSH  
2933.29  -- Other  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), pethidin e (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  -- Other  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  -- Other  CTSH, except from subhead ing 
2933.41  
 - Compounds containing a pyrimidine ring (whether or not hydrogenated) 
or piperazine ring in the structure:   
2933.52  -- Malonylurea (barbituric acid) and its salts  CTSH, except from subheadings 
2933.53, 2933.54  
2933.53  -- Allobarbital (INN) , amobarbital (INN), barbital (INN), butalbital (INN), 
butobarbital, cyclobarbital (INN), methylphenobarbital (INN), 
pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), 
secobarbital (INN) and vinylbital (INN); salts thereof  CTSH, except from s ubheadings 
2933.52, 2933.54  
 JOB/RO/4/Rev.1  
 
- 80 - 
 
  HS2007  Description  Rule 
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  -- Other  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  -- Other  CTSH  
 - Lactams:   
2933.71  -- 6-Hexanelactam (epsilon -caprolactam)  CTSH  
2933.72  -- Clobazam (INN) and methyprylon (INN)  CTSH, except from subheading 
2933.79  
2933.79  -- Other lactams  CTSH, except from subheading 
2933.72  
 - Other:   
2933.91  -- Alprazolam (INN), camazepam (I NN), 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), mazindo l (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 su bheading 
2933.99, split subheadings 
ex2937.11(a), ex2937.19(a), 
ex2937.90(a)  
 
2933.99  --  Other  CTSH, except from subheading 
2933.91, splits subheadings 
ex2937.11(a), ex2937.19(a), 
ex2937.90(a)  
 
HS2012  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  -- Other  CTSH  
 - Compounds co ntaining an unfused imidazole ring (whether or not 
hydrogenated) in the structure:   
2933.21  -- Hydantoin and its derivatives  CTSH  
2933.29  -- Other  CTSH, except from subheading 
3002.10 and 3002.90  
 - Compounds containing an unfused pyridine ring (whether  or not 
hydrogenated) in the structure:   
2933.31  -- Pyridine and its salts  CTSH  
2933.32  -- Piperidine and its salts  CTSH  
2933.33  -- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam 
(INN), difenoxin (INN), diphenoxylate (INN), dipipanon e (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 (IN N); salts thereof  CTSH, except from subheading 
2933.39  
 
2933.39  -- Other  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  -- Other  CTSH, except from subheading 
2933.41  
 - Compounds containing a pyrimidine ring (whether or not hydrogenated) 
or piperazine ring in the structure:   
2933.52  -- Malonylur ea (barbituric acid) and its salts  CTSH, except from subheadings 
2933.53, 2933.54  
2933.53  -- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), 
butobarbital, cyclobarbital (INN), methylphenobarbital (INN), 
pentobarbital (INN), phenob arbital (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  -- Other  CTSH, except from subheading 
2933.55  
 - Compounds containing an unfused triazine ring ( whether or not 
hydrogenated) in the structure:   
2933.61  -- Melamine  CTSH  JOB/RO/4/Rev.1  
 
- 81 - 
 
  HS2012  Description  Rule 
2933.69  -- Other  CTSH  
 - Lactams:   
2933.71  -- 6-Hexanelactam (epsilon -caprolactam)  CTSH  
2933.72  -- Clobazam (INN) and methyprylon (INN)  CTSH, except from subheading 
2933.79  
2933.79 -- Other lactams  CTSH, except from subheading 
2933.72  
 - Other:   
2933.91  -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), 
clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), 
estazolam (INN), ethyl loflazepate (INN), fludiaz epam (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  --  Other  CTSH, except from subheading 
2933.91, splits su bheadings 
ex2937.11(a), ex2937.19(a), 
ex2937.90(a)  
 
(c) Comments by the Secretariat  
A technical rectification was necessary as the structure has changed from HS2007 to 
HS2012.  As part of the products clas sified in HS2012 subheading 3002.10 were  previously 
classified in HS2007 subheading 2933.2 9, the rule can be transposed by  creating an 
exception to the rule.  
 
73. Heading 29.34  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
29.34  Nucleic acids and their salts, 
whether or not chemically 
define d; other heterocyclic 
compounds.  28.52  Inorganic or organic compounds of 
mercury, whether or not chemically 
defined, excluding amalgams .  
2934.10  - Compounds containing an 
unfused thiazole ring (whether 
or not hydrogenated) in the 
structure  2852.10  - Chem ically defined   
2934.20  - Compounds containing in the 
structure a benzothiazole ring -
system (whether or not 
hydrogenated), not further 
fused  2852.90  - Other  Transfer of non chemically 
defined compounds of 
mercury of subheading 
2934.99 to the new 
subheadin g 2852.90  
2934.30  - Compounds containing in the 
structure a phenothiazine 
ring-system (whether or not 
hydrogenated), not further 
fused  30.02  Human blood; animal blood 
prepared for therapeutic, 
prophylactic or diagnostic uses; 
antisera, other blood fractio ns and 
immunological products, whether or 
not modified or obtained by means 
of biotechnological processes; 
vaccines, toxins, cultures of micro -
organisms (excluding yeasts) and 
similar products.  Transfer of certain 
products of this 
subheading to subheading 
3002.10  
 - Other:  3002.10  - Antisera, other blood fractions and 
immunological products, whether or 
not modified or obtained by means 
of biotechnological processes   
2934.91  -- Aminorex (INN), brotizolam 
(INN), clotiazepam (INN), 
cloxazolam (INN), 
dextromo ramide (INN), 
haloxazolam (INN), ketazolam 
(INN), mesocarb (INN), 
oxazolam (INN), pemoline 
(INN), phendimetrazine (INN), 
phenmetrazine (INN) and 
sufentanil (INN); salts thereof  3002.20  - Vaccines for human medicine   
2934.99  -- Other  3002.30  - Vaccines for  veterinary medicine   
  3002.90  - Other   
 JOB/RO/4/Rev.1  
 
- 82 - 
 
  (b) Technical Rectification  
HS1996  Description  Rule 
29.34  Nucleic acids and their salts, whether or not chemically defined; other 
heterocyclic compounds.  CTSH  
 
HS200246 Description  Rule 
29.34  Nucleic acids and the ir 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 struc ture a benzothiazole ring -system 
(whether or not hydrogenated), not further fused  CTSH  
2934.30  - Compounds containing in the structure a phenothiazine ring -system 
(whether or not hydrogenated), not further fused  CTSH  
 - Other:   
2934.91  -- Aminorex (INN) , brotizolam (INN), clotiazepam (INN), cloxazolam 
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), 
mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof  CTSH, except f rom subheading 
2934.99, split subheadings 
ex2937.11(b), ex2937.19(b), 
ex2937.50(c) and ex2937.90(b)  
2934.99  -- Other  CTSH, except from subheading 
2934.91, split subheadings 
ex2937.11(b), ex2937.19(b), 
ex2937.50(c) and ex2937.90(b)  
 
HS200747 Description  Rule 
29.34  Nucleic acids and their salts, whether or not chemically defined; other 
heterocyclic compounds.  As specified for subheading  
2934.10  - Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure  CTSH  
2934.20  - Compounds containing in the structure a benzothiazole ring -system 
(whether or not hydrogenated), not further fused  CTSH  
2934.30  - Compounds containing in the structure a phenothiazine ring -system 
(whether or not hydrogenated), not further fused  CTSH  
 - Other:  
2934.91  -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam 
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), 
mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil (IN N); salts thereof  CTSH, except from subheading 
2934.99, split subheadings 
ex.2937.11(b), ex.2937.19(b), 
ex.2937.50(c) and ex.2937.90(b)  
2934.99  -- Other  CTSH, except from subheading 
2934.91, split subheadings 
ex.2937.11(b), ex.2937.19(b), 
ex.2937.50(c), e x.2937.90(b), 
and split subheading ex28.52(w)  
 
HS2012  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 rin g-system 
(whether or not hydrogenated), not further fused  CTSH  
 - Other:   
2934.91  -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam 
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), 
mesocarb (INN), oxazolam (INN), pemoline  (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof  CTSH, except from subheading 
2934.99, split subheadings 
ex.2937.11(b), ex.2937.19(b), 
ex.2937.50(c) and ex.2937.90(b)  
2934.99  -- Other  CTSH, except from subheading 
2934.91, 3002.10, split 
subheadings ex.2937.11(b), 
ex.2937.19(b), ex.2937.50(c), 
ex.2937.90(b), and split 
subheading ex28.52(w)  
 
                                               
46 As per technical rectification in JOB/RO /2.Rev.1 . 
47 As per technical rectification in JOB/RO/3.Rev.1 . JOB/RO/4/Rev.1  
 
- 83 - 
 
  (c) Comments by the Secretariat  
A technical rectification was necessary as the structure has changed from HS2007 to 
HS2012.  As part o f the products classified in HS2012 subheading 3002.10 were previously 
classified in HS2007 subheading 2934.9 9, the rule can be transposed by creating  an 
exception to the rule.  
 
74. Heading 29.37  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for chang e 
29.37  Hormones, prostaglandins, 
thromboxanes and leukotrienes, 
natural or reproduced by 
synthesis; derivatives and 
structural analogues thereof, 
including chain modified 
polypeptides, used primarily as 
hormones.  29.37  Hormones, prostaglandins, 
thromboxa nes and leukotrienes, 
natural or reproduced by 
synthesis; derivatives and 
structural analogues thereof, 
including chain modified 
polypeptides, used primarily as 
hormones.  Deletion of subheadings 
2937.31, 2937.39 and 
2937.40 because of the 
low volume of tra de. 
 
Transfer of certain 
products of this 
subheading to subheading 
3002.10  
 - Polypeptide hormones, protein 
hormones and glycoprotein 
hormones, their derivatives and 
structural analogues:   - Polypeptide hormones, protein 
hormones and glycoprotein 
hormones , their derivatives and 
structural analogues:   
2937.11  -- Somatotropin, its derivatives 
and structural analogues  2937.11  -- Somatotropin, its derivatives 
and structural analogues   
2937.12  -- Insulin and its salts  2937.12  -- Insulin and its salts   
2937.1 9 -- Other  2937.19  -- Other   
 - Steroidal hormones, their 
derivatives and structural 
analogues:   - Steroidal hormones, their 
derivatives and structural 
analogues:   
2937.21  -- Cortisone, hydrocortisone, 
prednisone (dehydrocortisone) 
and prednisolone 
(dehy drohydrocortisone)  2937.21  -- Cortisone, hydrocortisone, 
prednisone (dehydrocortisone) 
and prednisolone 
(dehydrohydrocortisone)   
2937.22  -- Halogenated derivatives of 
corticosteroidal hormones  2937.22  -- Halogenated derivatives of 
corticosteroidal hormone s  
2937.23  -- Oestrogens and progestogens  2937.23  -- Oestrogens and progestogens   
2937.29  -- Other  2937.29  -- Other   
 - Catecholamine hormones, their 
derivatives and structural 
analogues:     
2937.31  -- Epinephrine  - deleted   
2937.39  -- Other  - deleted   
2937.40  - Amino -acid derivatives  - deleted   
2937.50  - Prostaglandins, thromboxanes 
and leukotrienes, their 
derivatives and structural 
analogues  2937.50  - Prostaglandins, thromboxanes 
and leukotrienes, their derivatives 
and structural analogues   
2937.9 0 - Other  2937.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
29.37  Hormones, natural or reproduced by synthesis; derivatives thereof, used 
primarily as hormones; other steroids used primarily as hormones.  CTSH  
 
HS200248 Description  Rule 
29.37    Hormones, prostaglandins, thromboxanes and leukotrienes, 
natural or reproduced by synthesis; derivatives and structural 
analogues thereof, including chain modified polypeptides, used 
primarily as hormones.  As specified for subheading level  
 - Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues:  As is specified for split subheading level  
2937.11  - - Somatotropin, its derivatives and structural analogues  As specified for split subheading leve l 
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)  
                                               
48 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 84 - 
 
  HS200248 Description  Rule 
ex2937.11(b)  - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.19(b), ex2937.50(c) or 
ex2937.90(b)  
ex2937.11(c)  - - Other  CTSHS, except from split subheading 
ex2937.19(c)  
2937.12  - - Insulin and its salts  CTSH  
2937.19  - - Other  As specified fo r subheading level  
ex2937.19(a)  - - Heterocyclic compounds with nitrogen hetero -atom(s) only  CTSHS except from subheading 2933.91 
or 2933.99 or split subheading 
ex2937.11(a) or ex2937.90(a)  
ex2937.19(b)  - - Nucleic acids and their salts; other heterocycl ic 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)  - - Other  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  - - Other  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 derivati ves other than 
cortisone, hydrocortisone, prednisone (dehydrocortisone) and 
prednisolone (dehydrohydrocortisone) or halogenated 
derivatives of adrenal cortical hormones  CTSHS  
ex2937.29(c)  - -  Other  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), ex2 937.39(b), 
ex2937.50(d) or ex2937.90(c)  
 -Other   
ex2937.39(a)  - - Oxygen -function amino -compounds  CTSHS, except from subheading 2922.50  
ex2937.39(b)  - -  Other  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, the ir 
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 w ith alcohol function but without 
other oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives, Carboxylic acids with phenol 
function but without other oxygen function, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives or 
Carboxylic acids with aldehyde or ketone function but without 
other oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives  CTSHS, except from subheading 2918.90  
ex2937.50(c)  - - Nucleic acids and thei r 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)  JOB/RO/4/Rev.1  
 
- 85 - 
 
  HS200248 Description  Rule 
ex2937.50(d)  - - Other  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  - Other  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)  - - Other  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)  
 
HS2007  Description  Rule 
29.37    Hormones, prostaglandins, thromboxanes and leukotrienes, 
natural or reproduced by synthesis; derivatives and structural 
analogues thereof, including chain modified polypeptides, used 
primarily as hormones.  As specified for subheading level  
 - Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues:  As is specified for spli t subheading level  
2937.11  - - Somatotropin, its derivatives and structural analogues  As specified for split subheading level  
ex2937.11 (a)  - - Heterocyclic compounds with nitrogen hetero -atom(s) only  CTSHS, except from subheading 
2933.91 or 2933.99 or s plit subheading 
ex2937.19(a) or ex2937.90(a)  
ex2937.11(b)  - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 
2934.91 or 2934.99 or split subheading 
ex2937.19(b), ex2937.50(c) or 
ex2937.90(b)  
ex2937.11(c)  - - Other CTSHS, except from split subheading 
ex2937.19(c)  
2937.12  - - Insulin and its salts  CTSH  
2937.19  - - Other  As specified for subheading level  
ex2937.19(a)  - - Heterocyclic compounds with nitrogen hetero -atom(s) only  CTSHS except from subheading 2933.91  
or 2933.99 or split subheading 
ex2937.11(a) or ex2937.90(a)  
ex2937.19(b)  - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.50(c) or 
ex2937.90(b)  
ex293 7.19(c)  - - Pituitary (anterior) or similar hormones, and their 
derivatives  CTSHS except from split subheading 
ex2937.11(c)  
ex2937.19(d)  - - Other  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 corticosteroi dal hormones  CTSH  
2937.23  - - Oestrogens and progestogens  CTSH  
2937.29  - - Other  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)  - -  Other  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)  
 -Other   
ex2937.39(a)  - - Oxygen -function amino -compounds  CTSHS, except from subheading 
2922.50  JOB/RO/4/Rev.1  
 
- 86 - 
 
  HS2007  Description  Rule 
ex2937.39(b)  - -   Other  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 ex293 7.19(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 alco hol 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, halid es, 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, halid es, peroxides, 
peroxyacids and their derivatives  CTSHS, except from subheading 
2918.90  
ex2937.50(c)  - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.1 9(b) or 
ex2937.90(b)  
ex2937.50(d)  - - Other  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  - Other  As specified for split subheadings  
ex2937.90(a)  - - Heterocyclic co mpounds 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)  - - Other  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)  
 
HS2012  Description  Rule 
29.37    Hormones, prostaglandins, thromboxanes and leukotrienes, 
natural or reproduced by synthesis; derivatives and structural 
analogues thereof, including chain modified polypeptides, used 
primarily as hormones.  As specified for subheading level  
 - Polypep tide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues:  As is specified for split subheading level  
2937.11  - - Somatotropin, its derivatives and structural analogues  As specified for split subheading level  
ex2937.11(a)  - - -Heterocyclic compounds with nitrogen hetero -atom(s) only  CTSHS, except from subheading 
2933.91 or 2933.99 or split subheading 
ex2937.19(a) or ex2937.90(a)  
ex2937.11(b)  - - -Nucleic acids and their salts; other heterocyclic compounds  CTSHS , except from subheading 
2934.91 or 2934.99 or split subheading 
ex2937.19(b), ex2937.50(c) or 
ex2937.90(b)  
ex2937.11(c)  - - - Other  CTSHS, except from split subheading 
ex2937.19(c)  
2937.12  - - Insulin and its salts  CTSH  
2937.19  - - Other  As specified fo r subheading level  
ex2937.19(a)  - - -Heterocyclic compounds with nitrogen hetero -atom(s) only  CTSHS except from subheading 2933.91 
or 2933.99 or split subheading 
ex2937.11(a) or ex2937.90(a)  
ex2937.19(b)  - - -Nucleic acids and their salts; other heterocy clic 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)  JOB/RO/4/Rev.1  
 
- 87 - 
 
  HS2012  Description  Rule 
ex2937.19(d)  - - -Other  CTSHS except from split subheading 
ex2937.29(c), ex2937.50(d), 
ex2937.90(c), ex2937.90(e), 
ex2937.90(f) or ex2937.90(g)  
 - Steroidal hormones, their derivatives and structural 
analogues :  
2937.21  - - Cortisone, hydrocortisone, p rednisone (dehydrocortisone) 
and prednisolone (dehydrohydrocortisone)  CTSH  
2937.22  - -  Halogenated derivatives of corticosteroidal hormones  CTSH  
2937.23  - - Oestrogens and progestogens  CTSH  
2937.29  - - Other  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 derivat ives other than 
cortisone, hydrocortisone, prednisone (dehydrocortisone) and 
prednisolone (dehydrohydrocortisone) or halogenated 
derivatives of adrenal cortical hormones  CTSHS  
ex2937.29(c)  - - - Other  CTSHS except split subheading 
ex2937.19(d), ex2937.50( d), 
ex2937.90(c), ex2937.90(e),  
ex2937.90(f) or ex2937.90(g)  
2937.50  - Prostaglandins, thromboxanes and leukotrienes, their 
derivatives and structural analogues  As specified for split subheading 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, Carb oxylic acids with phenol 
function but without other oxygen function, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives or 
Carboxylic acids with aldehyde or ketone function but without 
other oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives  CTSHS, except from subheading 2918.90  
ex2937.50(c)  - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934.99 or split subheading 
ex2937.11(b), ex2937.19(b)  or 
ex2937.90(b)  
ex2937.50(d)  - - Other  CTSHS, except from split subheading 
ex2937.19(d), ex2937.29(c),  
ex2937.90(c), ex2937.90(e),  
ex2937.90(f) or ex2937.90(g)  
2937.90  - Other  As specified for split subheadings  
ex2937.90(a)  - - Heterocyclic compounds with nitrogen hetero -atom(s) only  CTSHS, except from subheading 2933.91 
or 2933.99 or split subheading 
ex2937.11(a) or ex2937.19(a)  
ex2937.90(b)  - - Nucleic acids and their salts; other heterocyclic compounds  CTSHS, except from subheading 2934.91 
or 2934. 99 or split subheading 
ex2937.11(b), ex2937.19(b) or 
ex2937.50(c)  
 - Catecholamine hormones, their derivatives and structural 
analogues:   
ex2937.90(c)  - -  Epinephrine  CTSHS, except from split subheading 
ex2937.19(d), ex2937.29(c), 
ex2937.50(d) ex2937.90 (e),  
Ex2937.90(f) or ex2937.90(g)  
ex2937.90(d)  - -Oxygen -function amino -compounds  CTSHS, except from subheading 2922.50  
ex2937.90(e)  - -Other Oxygen -function amino -compounds  CTSHS, except from split subheading 
ex2937.19(d), ex2937.29(c), 
ex2937.50(d), e x2937.90(c), 
ex2937.90(f) or ex2937.90(g)  
ex2937.90(f)  - -Amino -acid derivatives  CTSHS, except from split subheading 
ex2937.19(d), ex2937.29(c), 
ex2937.50(d), ex2937.90(c), 
ex2937.90(e), or ex2937.90(g)  
ex2937.90(g)  - - Other  CTSHS, except from subheadin g 3002.10 
split subheading ex2937.19(d), 
ex2937.29(c), or ex2937.50(d), 
ex2937.90(c), ex2937.90(e) or 
ex2937.90(f), subheading 3002.10  
 JOB/RO/4/Rev.1  
 
- 88 - 
 
  (c) Comments by the Secretariat  
A technical rectification was necessary as the structure has changed from HS2007 to 
HS2012.   As part of the products clas sified in HS2012 subheading 29 37.90 were previously 
classified in HS2007 subheadings 29 37.31, 2937.39  and 29 37.40, the rule can be 
transpo sed by splitting subheading 29 37.90.  In addition, a s part of the products classified 
in HS2012 subheading 3002.10 were previously clas sified in HS2007 subheading 2937.90 , 
the rule can be transposed by including an exception to the rule.  
 
75. Heading 29.39  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
29.39  Vegetable alkaloid s, 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.   
 - Alkaloids of opium and their 
derivative s; 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), morp hine, 
nicomorphine (INN), oxycodone 
(INN), oxymorphone (INN), 
pholcodine (INN), thebacon (INN) 
and thebaine; salts thereof  2939.11  -- Concentrates of poppy straw; 
buprenorphine (INN), codeine, 
dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), 
heroin, h ydrocodone (INN), 
hydromorphone (INN), morphine, 
nicomorphine (INN), oxycodone 
(INN), oxymorphone (INN), 
pholcodine (INN), thebacon (INN) 
and thebaine; salts thereof   
2939.19  -- Other  2939.19  -- Other   
2939.20  - Alkaloids of cinchona and their 
derivative s; salts thereof  2939.20  - Alkaloids of cinchona and their 
derivatives; salts thereof   
2939.30  - Caffeine and its salts  2939.30  - Caffeine and its salts   
 - Ephedrines and their salts:   - Ephedrines and their salts:   
2939.41  -- Ephedrine and its salts  2939.41  -- Ephedrine and its salts   
2939.42  -- Pseudoephedrine (INN) and its 
salts 2939.42  -- Pseudoephedrine (INN) and its 
salts  
2939.43  -- Cathine (INN) and its salts  2939.43  -- Cathine (INN) and its salts   
  2939.44  -- Norephedrine and its salts  Creation of new 
subheading 2939.44 for 
norephredine and its salts.  
2939.49  -- Other  2939.49  -- Other   
 - Theophylline and aminophylline 
(theophylline -ethylenediamine) 
and their derivatives; salts 
thereof:   - Theophylline and aminophylline 
(theophylline -ethylenediamine) 
and their derivatives; salts 
thereof:   
2939.51  -- Fenetylline (INN) and its salts  2939.51  -- Fenetylline (INN) and its salts   
2939.59  -- Other  2939.59  -- Other   
 - Alkaloids of rye ergot and their 
derivatives; salts thereof:   - Alkaloids of rye ergot and their 
derivatives; salts thereof:   
2939.61  -- Ergometrine (INN) and its salts  2939.61  -- Ergometrine (INN) and its salts   
2939.62  -- Ergotamine (INN) and its salts  2939.62  -- Ergotamine (INN) and its salts   
2939.63  -- Lysergic acid and its  salts 2939.63  -- Lysergic acid and its salts   
2939.69  -- Other  2939.69  -- Other   
 - Other:   - Other:   
2939.91  -- Cocaine, ecgonine, 
levometamfetamine, 
metamfetamine (INN), 
metamfetamine racemate; salts, 
esters and other derivatives 
thereof  2939.91  -- Cocaine, ecgonine, 
levometamfetamine, 
metamfetamine (INN), 
metamfetamine racemate; salts, 
esters and other derivatives 
thereof   
2939.99  -- Other  2939.99  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
29.39  Vegetable alkaloids, natural or repr oduced by synthesis, and their salts, 
ethers, esters and other derivatives.  CTSH  
 JOB/RO/4/Rev.1  
 
- 89 - 
 
  HS200249 Description  Rule 
29.39  Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives.   As specified for subheading s 
 - 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, nicomorp hine 
(INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), 
thebacon (INN) and thebaine; salts thereof  As specified for split subheading  
ex.2939.11(a)  - - - Concentrates of poppy straw containing not less than 50% by 
weight of alkaloids.  CTSHS, exce pt 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  - - Other  CTSH, except from split 
subheadings ex2939.11(b) and (c)  
 - Alkaloids of cinchona and their derivativ es; salts thereof:   
2939.21  - - Quinine and its salts  CTSH  
2939.29  - - Other  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  - - Other  CTSH, except from subheading 
2939.43  
 - Theophylline and aminophylline (theophylline -ethylenedia -mine) 
and their derivatives; salts thereof:   
2939.51  - - Fenetyl line (INN) and its salts  CTSH, except from subheading 
2939.59  
2939.59  - - Other  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  - - Ergotamin e (INN) and its salts  CTSH  
2939.63  - - Lysergic acid and its salts  CTSH  
2939.69  - - Other  CTSH  
 - Other:   
2939.91  - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives 
thereof  CTSH, e xcept from split 
subheading ex2939.99(b)  
2939.99  - - Other  As specified for split subheadings  
ex2939.99(a)  - - - Nicotine and its salts  CTSHS  
ex2939.99(b)  - - - Other  CTSHS, except from subheading 
2939.91  
 
HS200750 Description  Rule 
29.39  Vegetable alk aloids, 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), cod eine, 
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 spli t 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, dihydr ocodeine (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  - - Other  CTSH, except from split subheadings 
ex.2939.11(b) and (c)  
2939.20  - Alkaloids of cinchona and their derivatives; salts thereof:  As set for split subheading  
ex.2939.20(a)  - - Quinine and its salts  CTSHS  
ex.2939.20(b)  - - Other  CTSHS 
2939.30  - Caffeine and its salts  CTSH  
 - Ephedrines and their salts:   
                                               
49 As per technical rectification in JOB/ RO/2.Rev.1.  
50 As per technical rectification in JOB/RO/3.Rev.1 . JOB/RO/4/Rev.1  
 
- 90 - 
 
  HS200750 Description  Rule 
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 - - Other  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  - - Other  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  
2939.6 9 - - Other  CTSH  
 - Other:   
2939.91  - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives 
thereof  CTSH, except from split subheading 
ex.2939.99(b)  
2939.99  - - Other  As specified for sp lit subheadings  
ex2939.99(a)  - - - Nicotine and its salts  CTSHS  
ex2939.99(b)  - - - Other  CTSHS, except from subheading 
2939.91  
 
HS2012  Description  Rule 
29.39  Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives.  As specified for subheadings  
 - Alkaloids of opium and their derivatives; salts thereof:   
2939.11  - - Concentrates of poppy straw; buprenorphine (INN), codeine, 
dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), morphine, 
nicomorphine (INN), oxycodone (INN), oxymorphone (INN), 
pholcodine (INN), thebacon (INN) and thebaine; salts thereof  As specified for split subheading  
ex.2939.11(a)  - - - Concentrates of poppy straw containing not les s 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), 
hydro morphone (INN), morphine, nicomorphine (INN), oxycodone 
(INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and 
thebaine; salts thereof  CTSHS, except from subheading 
2939.19  
 
2939.19  - - Other  CTSH, except from split subheadings 
ex.2939.11(b) and (c) 
2939.20  - Alkaloids of cinchona and their derivatives; salts thereof:  As set for split subheading  
ex.2939.20(a)  - - Quinine and its salts  CTSHS  
ex.2939.20(b)  - - Other  CTSHS  
2939.30  - Caffeine and its salts  CTSH  
 - Ephedrines and their salts:   
2939.41 - - Ephedrine and its salts  CTSH  
2939.42  - - Pseudoephedrine (INN) and its salts  CTSH  
2939.43  - - Cathine (INN) and its salts  CTSH, except from subheading 
2939.44 and 2939.49  
2939.44  -- Norephedrine and its salts  CTSH, except from subheading 
2939.4 3 and 2939.49  
2939.49  - - Other  CTSH, except from subheading 
2939.43 and 2939.44  
 - Theophylline and aminophylline (theophylline -ethylenedia -mine) 
and their derivatives; salts thereof:   
2939.51  - - Fenetylline (INN) and its salts  CTSH, except from subhe ading 
2939.59  
2939.59  - - Other  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  - - Lysergi c acid and its salts  CTSH  
2939.69  - - Other  CTSH  
 - Other:   
2939.91  - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives 
thereof  CTSH, except from  split subheading 
ex.2939.99(b)  
2939.99 - - Other  As specified for split subheadings  
ex2939.99(a)  - - - Nicotine and its salts  CTSHS  
ex2939.99(b)  - - - Other  CTSHS, except from subheading 
2939.91  JOB/RO/4/Rev.1  
 
- 91 - 
 
  (c) Comments by the Secretariat  
A technical rectification was necessary as the structrue has cha nged from HS2007 to 
HS2012.  As part of the products classified in HS2012 subheading 293 9.44 were previously 
classified in HS2007 subheading 2939.49 , the rule can be transposed by creating a new split  
in subheading 2939.49.  
 
76. Heading 30.02  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
30.02  Human blood; animal blood 
prepared for therapeutic, 
prophylactic or diagnostic uses; 
antisera and other blood fractions 
and modified immunological 
products, whether or not obtained 
by means of biotech nological 
processes; vaccines, toxins, cultures 
of micro -organisms (excluding 
yeasts) and similar products.  30.02  Human blood; animal blood 
prepared for therapeutic, 
prophylactic or diagnostic uses; 
antisera, other blood fractions 
and immunological product s, 
whether or not modified or 
obtained by means of 
biotechnological processes; 
vaccines, toxins, cultures of 
micro -organisms (excluding 
yeasts) and similar products.   
3002.10  - Antisera and other blood fractions 
and modified immunological 
products, whethe r or not obtained 
by means of biotechnological 
processes  3002.10  - Antisera, other blood fractions 
and immunological products, 
whether or not modified or 
obtained by means of 
biotechnological processes  The scope of subheading 
3002.10 has been 
expanded to c over other 
immunological products 
which are directly 
involved in the 
regulation of 
immunological 
processes.  
3002.20  - Vaccines for human medicine  3002.20  - Vaccines for human medicine   
3002.30  - Vaccines for veterinary medicine  3002.30  - Vaccines for vet erinary 
medicine   
3002.90  - Other  3002.90  - Other   
 
(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  
 
HS200251 Description  Rule 
30.02  Human blood; animal blood prepared for therapeutic, pro phylactic 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 medici ne CTSH, except from split 
subheading ex3006.80(e)  
3002.30  - Vaccines for veterinary medicine  CTSH, except from split 
subheading ex3006.80(f)  
3002.90  - Other  CTSH, except from split 
subheading ex3006.80(g)  
 
HS2007  Description  Rule 
30.02  Human blood; a nimal 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) 
                                               
51 As per technical rectification in JO B/RO/2 .Rev.1.  JOB/RO/4/Rev.1  
 
- 92 - 
 
  HS2007  Description  Rule 
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  - Other  CTSH, except from split 
subheading ex3006.80(g)  
 
HS2012 Description  Rule 
30.02  Human blood; animal blood prepared for therapeutic, prophylactic or 
diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines,  toxins, cultures of micro -
organisms (excluding yeasts) and similar products.  As specified for subheading  
3002.10  -  Antisera and other blood fractions and modified immunological 
products, whether or not obtained by means of biotechnological 
processes  CTSH, except from subheadings 
2933.29, 2934.99, 3002.20, 3002.90, 
3907.20,3913.90, split subheadings 
ex2937.90(g) or ex3006.80(d)  
3002.20  - Vaccines for human medicine  CTSH, except from split subheading 
ex3006.80(e)  
3002.30  - Vaccines for veterinary medicin e CTSH, except from split subheading 
ex3006.80(f)  
3002.90  - Other  CTSH, except from subheading 
2933.29, 3002.10 or from split 
subheading ex3006.80(g)  
 
(c) Comments by the Secretariat  
Technical rectification was necessary as the structure has changed from HS2 007 to HS2012. 
As part of the products classified in HS2012 subheading 3002.10  and 3002.90  were 
previously classified in HS2007 subheading s 2933.29, 2934.99, 3002.10, 3002.20, 3002.90, 
3907.20 and 3913.90 , the rule can be transposed by including an excepti on to the rule.  
 
77. Heading 32.01  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
32.01  Tanning extracts of vegetable 
origin; tannins and their salts, 
ethers, esters and other 
derivatives.  32.01  Tanning extracts of vegetable 
origin; tannins  and their salts, 
ethers, esters and other 
derivatives.  Non-chemically defined 
compounds of mercury have 
been transferred to new 
subheading 2852.90  
3201.10  - Quebracho extract  3201.10  - Quebracho extract   
3201.20  - Wattle extract  3201.20  - Wattle extract   
3201.90  - Other  3201.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
32.01  Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives.  As specified for split heading  
ex32.01(a)  -Tannins  CTHS  
ex32.01(b)  -Other  CTH 
 
HS2002  Description  Rule 
32.01  Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives.  As specified for split heading  
ex32.01(a)  -Tannins  CTHS  
ex32.01(b)  -Other  CTH 
 
HS200752 Description  Rule 
32.01  Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives.  As specified for split heading  
ex32.01(a)  -Tannins  CTHS  
ex32.01(b)  -Other  CTH, except from split heading ex28.52(x)  
 
                                               
52 As per technical rectification in JOB/RO/3 .Rev.1.  JOB/RO/4/Rev.1  
 
- 93 - 
 
  HS2012  Description  Rule 
32.01  Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives.  As specified for split heading  
ex32.01(a)  -Tannins  CTHS  
ex32.01(b)  -Other  CTH, except from split heading ex28.52(x)  
 
(c) Comments by the Secretaria t 
In 2012, the amendments to the nomenclature do not alter the scope of the rule, set at 
subheading level and the rule is at the split subheading level.  The HS2007 structrue can 
therefore be maintained.  
 
78. Heading 35.01  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
35.01  Casein, caseinates and 
other casein derivatives; 
casein glues.  35.01  Casein, caseinates and 
other casein derivatives; 
casein glues.  Non-chemically defined compounds of 
mercury have been transferred to new 
subheading 2852 .90 
3501.10  - Casein  3501.10  - Casein   
3501.90  - Other  3501.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
35.01  Casein, caseinates and other casein derivatives; casein glues.  As specified for subheading  
3501.10  - Casein  CTH 
3501.90  - Other As specified for split subheadings  
ex3501.90(a)  -Casein glues  CTSHS  
ex3501.90(b)  -Other  CTSH  
 
HS2002  Description  Rule 
35.01  Casein, caseinates and other casein derivatives; casein glues.  As specified for subheading  
3501.10  - Casein  CTH 
3501.90  - Other  As specified for split subheadings  
ex3501.90(a)  -Casein glues  CTSHS  
ex3501.90(b)  -Other  CTSH  
 
HS2007  Description  Rule 
35.01  Casein, caseinates and other casein derivatives; casein glues.  As specified for subheading  
3501.10  - Casein  CTH 
3501. 90 - Other  As specified for split subheadings  
ex3501.90(a)  -Casein glues  CTSHS  
ex3501.90(b)  -Other  CTSH  
 
HS2012  Description  Rule 
35.01  Casein, caseinates and other casein derivatives; casein glues.  As specified for subheading  
3501.10  - Casein  CTH 
3501.90  - Other  As specified for split subheadings  
ex3501.90(a)  -Casein glues  CTSHS  
ex3501.90(b)  -Other  CTSH, except from split heading 
28.52(z iv) 
 
(c) Comments by the Secretariat  
A technical rectification was necessary as the structure has changed from HS200 7 to 
HS2012.  As part of the products classif ied in HS2012 subheading 2852.90  were previously 
classified in HS2007 split subheading ex3501.90(b) , the rule can be transposed by creating  
an exception to the rule.  
 JOB/RO/4/Rev.1  
 
- 94 - 
 
  79. Heading 35.02  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
35.02  Albumins (including concentrates 
of two or more whey proteins, 
containing by weight more than 
80% whey proteins, calculated 
on the dry matter), albuminates 
and other albumin derivatives.  35.02  Albumins (including concentrates 
of two or more whey proteins, 
containing by weight more than 
80% whey proteins, calculated 
on the dry matter), albuminates 
and other albumin derivatives.  Non-chemically defined 
compounds of mercury 
have been transferred to 
new subheading 2852. 90 
 - Egg albumin:   - Egg albumin:   
3502.11  -- Dried  3502.11  -- Dried   
3502.19  -- Other  3502.19  -- Other   
3502.20  - Milk albumin, including 
concentrates of two or more 
whey proteins  3502.20  - Milk albumin, including 
concentrates of two or more 
whey pro teins  
3502.90  - Other  3502.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
35.02  Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on 
the dry matter), albuminates an d other albumin derivatives.  As specified for subheadings  
 - Egg albumin :  
3502.11  -- Dried  CTSH  
3502.19  -- Other  CTH, except from heading 04.07 or 04.08  
3502.20  - Milk albumin, including concentrates of two or more whey proteins  CTH 
3502.90  - Other  CTH 
 
HS2002  Description  Rule 
35.02  Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on 
the dry matter), albuminates and other albumin derivatives.  As specified for subheadings  
 - Egg albumin :  
3502.11  -- Dried  CTSH  
3502.19  -- Other  CTH, except from heading 04.07 or 04.08  
3502.20  - Milk albumin, including concentrates of two or more whey proteins  CTH 
3502.90  - Other  CTH 
 
HS200753 Description  Rule 
35.02  Albumins (including con centrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated 
on the dry matter), albuminates and other albumin derivatives.  As specified for subheadings  
 - Egg albumin :  
3502.11  -- Dried  CTSH  
3502.19  -- Other  CTH, except from heading 04.07 or 04.08  
3502.20  - Milk albumin, including concentrates of two or more whey 
proteins  CTH 
3502.90  - Other  CTH, except from split heading 
ex28.52(z)  
 
HS2012  Description  Rule 
35.02  Albumins (including concentrates of two or mor e whey proteins, 
containing by weight more than 80% whey proteins, calculated on 
the dry matter), albuminates and other albumin derivatives.  As specified for subheadings  
 - Egg albumin :  
3502.11  -- Dried  CTSH  
3502.19  -- Other  CTH, except from heading 04 .07 or 04.08  
3502.20  - Milk albumin, including concentrates of two or more whey proteins  CTH 
3502.90  - Other  CTH, except from split heading 
ex28.52(z)  
 
                                               
53 As specified for technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 95 - 
 
  (c) Comments by the Secretariat  
Technical rectification was necessary as the structure has changed from H S2007 to HS2012. 
As part of the products classified in HS2012 subheading 2852.90 were previously classified 
in HS20 07 split subheading 3502.90 , the rule can be transposed directly . 
 
80. Heading 35.04  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for c hange  
35.04  Peptones and their derivatives; 
other protein substances and 
their derivatives, not elsewhere 
specified or included; hide 
powder, whether or not chromed.  35.04  Peptones and their derivatives; 
other protein substances and 
their derivatives, not  elsewhere 
specified or included; hide 
powder, whether or not chromed.  Non-chemically defined 
compounds of mercury 
have been transferred to 
new subheading 2852.90  
 
(b) Technical Rectification  
HS1996  Description  Rule 
35.04  Peptones and their derivatives; othe r protein substances and their derivatives, not 
elsewhere specified or included; hide powder, whether or not chromed.  CTH 
 
HS2002  Description  Rule 
35.04  Peptones and their derivatives; other protein substances and their derivatives, not 
elsewhere specif ied or included; hide powder, whether or not chromed.  CTH 
 
HS200754 Description  Rule 
35.04  Peptones and their derivatives; other protein substances and their derivatives, 
not elsewhere specified or included; hide powder, whether or not chromed.  CTH, exce pt split heading 
ex28.52(zi)  
 
HS2012  Description  Rule 
35.04  Peptones and their derivatives; other protein substances and their derivatives, not 
elsewhere specified or included; hide powder, whether or not chromed.  CTH, except split heading 
ex28.52(zi)  
 
(c) Comments by the Secretariat  
Technical rectification was necessary as the structure has changed from HS2007 to HS2012. 
As part of the products classified in HS2012 subheading 2852.90 were pre viously classified 
in HS2007 heading 35.04 , the rule can be trans posed directly.  
 
81. Heading 37.02  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
37.02  Photographic film in rolls, 
sensitised, unexposed, of 
any material other than 
paper, paperboard or 
textiles; instant print film in 
rolls, sensitised, un exposed.  37.02  Photographic film in rolls, 
sensitised, unexposed, of any 
material other than paper, 
paperboard or textiles; instant 
print film in rolls, sensitised, 
unexposed.   
3702.10  - For X -ray 3702.10  - For X -ray  
 - Other film, without 
perforations,  of a width not 
exceeding 105mm:   - Other film, without perforations, 
of a width not exceeding 105mm:   
3702.31  -- For colour photography 
(polychrome)  3702.31  -- For colour photography 
(polychrome)   
3702.32  -- Other, with silver halide 
emulsion  3702.32  -- Other, with silver halide 
emulsion   
3702.39  -- Other  3702.39  -- Other   
 - Other film, without 
perforations, of a width 
exceeding 105mm:   - Other film, without perforations, 
of a width exceeding 105mm:   
                                               
54 As specified for technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 96 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
3702.41  -- Of a width exceeding 
610mm and of a len gth 
exceeding 200m, for colour 
photography (polychrome)  3702.41  -- Of a width exceeding 610mm 
and of a length exceeding 200m, 
for colour photography 
(polychrome)   
3702.42  -- Of a width exceeding 
610mm and of a length 
exceeding 200m, other than 
for colour photography  3702.42  -- Of a width exceeding 610mm 
and of a length exceeding 200m, 
other than for colour photography   
3702.43  -- Of a width exceeding 
610mm and of a length not 
exceeding 200m  3702.43  -- Of a width exceeding 610mm 
and of a length not exceedi ng 
200m   
3702.44  -- Of a width exceeding 
105mm but not exceeding 
610mm  3702.44  -- Of a width exceeding 105mm 
but not exceeding 610mm   
 - Other film, for colour 
photography (polychrome):   - Other film, for colour 
photography (polychrome):   
3702.51  -- Of a width not exceeding 
16mm and of a length not 
exceeding 14m  - deleted  Subheading s 3702.51 and 
3702.52 have been 
merged into subheading 
3702.52 because of the 
low volume of trade.  
3702.52  -- Of a width not exceeding 
16mm and of a length 
exceeding 14m  3702.52 -- Of a width not exceeding 16mm   
3702.53  -- Of a width exceeding 
16mm but not exceeding 
35mm and of a length not 
exceeding 30m, for slides  3702.53  -- Of a width exceeding 16mm but 
not exceeding 35mm and of a 
length not exceeding 30m, for 
slides   
3702.54 -- Of a width exceeding 
16mm but not exceeding 
35mm and of a length not 
exceeding 30m, other than 
for slides  3702.54  -- Of a width exceeding 16mm but 
not exceeding 35mm and of a 
length not exceeding 30m, other 
than for slides   
3702.55  -- Of a width e xceeding 
16mm but not exceeding 
35mm and of a length 
exceeding 30m  3702.55  -- Of a width exceeding 16mm but 
not exceeding 35mm and of a 
length exceeding 30m   
3702.56  -- Of a width exceeding 
35mm 3702.56  -- Of a width exceeding 35mm   
 - Other:   - Other:   
3702.91  -- Of a width not exceeding 
16mm  - deleted  Subheadings 3702.91, 
3702.93 and 3702.94 have 
been merged and 
subsequently subdivided 
into two new subheadings 
3702.96 and 3702.97 
because of the low volume 
of trade.  
3702.93  -- Of a width exceeding 
16mm  but not exceeding 
35mm and of a length not 
exceeding 30m  - deleted   
3702.94  -- Of a width exceeding 
16mm but not exceeding 
35mm and of a length 
exceeding 30m  - deleted   
3702.95  -- Of a width exceeding 35 
mm - deleted  Subheading 3702.95 has 
been renumber ed 3702.98  
  3702.96  -- Of a width not exceeding 35mm 
and of a length not exceeding 30m   
  3702.97  -- Of a width not exceeding 35mm 
and of a length exceeding 30m   
  3702.98  -- 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  
 
HS200255 Description  Rule 
37.02  Photographic film in ro lls, sensitised, unexposed, of any material other than paper, 
paperboard or textiles; instant print film in rolls, sensitised, unexposed  CTH, except from 
heading 37.01  
                                               
55 As specified for technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 97 - 
 
   
HS200756 Description  Rule 
37.02  Photographic film in rolls, sensitised, unexposed, of  any material other than paper, 
paperboard or textiles; instant print film in rolls, sensitised, unexposed  CTH, except from 
heading 37.01  
 
HS2012  Description  Rule 
37.02  Photographic film in rolls, sensitised, unexposed, of any material other than paper,  
paperboard or textiles; instant print film in rolls, sensitised, unexposed  CTH, except from 
heading 37.01  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which  is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
82. Heading 38.08  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
38.08  Insecticides, rodenticides, 
fungicides, herbicides, anti -
sprouting products and plant -
growth regulators, 
disinfectants and similar 
products, put up in forms or 
packings for retail sale or as 
preparations or articles (for 
example, sulphur -treated 
bands, wicks and candles, and 
fly-papers).  38.08  Insecticides, rodentic ides, 
fungicides, herbicides, anti -
sprouting products and 
plant-growth regulators, 
disinfectants and similar 
products, put up in forms or 
packings for retail sale or as 
preparations or articles (for 
example, sulphur -treated 
bands, wicks and candles, 
and fl y-papers).  The scope of subheading 3808.50 
has been expanded to cover the 
products listed in new subheading 
Note 1 to Chapter 38.  
 
Amendments made consequential 
to the Rotterdam Convention on 
the prior informed consent 
procedure (PIC) for certain 
hazardous  chemicals and 
pesticides in international trade.  
3808.50  - Goods specified in 
Subheading Note 1 to this 
Chapter  3808.50  - Goods specified in 
Subheading Note  1 to this 
Chapter  Expansion of the scope of 
subheading 3808.50 entails the 
transfer of certain p roducts of 
these subheadings to subheading 
3808.50  
 - Other:   - Other:   
3808.91  -- Insecticides  3808.91  -- Insecticides   
3808.92  -- Fungicides  3808.92  -- Fungicides   
3808.93  -- Herbicides, anti -sprouting 
products and plant -growth 
regulators  3808.93  -- Herbicides, anti -sprouting 
products and plant -growth 
regulators   
3808.94  -- Disinfectants  3808.94  -- Disinfectants   
3808.99  -- Other  3808.99  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
38.08  Insecticides, rodenticides, fungicides, herbic ides, anti -sprouting products and plant -growth 
regulators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for example, sulphur -treated bands, wicks and candles, and fly -papers).  CTH 
 
HS2002  Description  Rule 
38.08  Insecticides, rodenticides, fungicides, herbicides, anti -sprouting products and plant -growth 
regulators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for example, s ulphur -treated bands, wicks and candles, and fly -papers).  CTH 
 
HS200757 Description  Rule 
38.08  Insecticides, rodenticides, fungicides, herbicides, anti -sprouting products and plant -growth 
regulators, disinfectants and similar products, put up in forms or  packings for retail sale or as 
preparations or articles (for example, sulphur -treated bands, wicks and candles, and fly -
papers).  CTH 
 
                                               
56 As specified for technical rectification in JOB/RO/3.Rev.1.  
57 As specified for technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 98 - 
 
  HS2012  Description  Rule 
38.08  Insecticides, rodenticides, fungicides, herbicides, anti -sprouting products and plant -growth 
regulators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for example, sulphur -treated bands, wicks and candles, and fly -papers).  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendm ent to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
83. Heading 38.24  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
38.24  Prepared binders for foundry 
moulds or cores; chemical 
products and preparations of 
the chemical or allied 
industries (including those 
consisting of mixtures of 
natural products), not 
elsewhere specified or 
included.  38.24 Prepared binders 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.  Non-chemically defined 
compounds of  mercury have 
been transferred to new 
subheading 2852.90.  
 
At the same time, the creation 
of the new heading 38.26 
entails the transfer of biodiesel 
to new heading 38.26.  
3824.10  - Prepared binders for foundry 
moulds or cores  3824.10  - Prepared binders f or foundry 
moulds or cores   
3824.30  - Non-agglomerated metal 
carbides mixed together or 
with metallic binders  3824.30  - Non-agglomerated metal 
carbides mixed together or 
with metallic binders   
3824.40  - Prepared additives for 
cements, mortars or concrete s 3824.40  - Prepared additives for 
cements, mortars or concretes   
3824.50  - Non-refractory mortars and 
concretes  3824.50  - Non-refractory mortars and 
concretes   
3824.60  - Sorbitol other than that of 
subheading 2905.44  3824.60  - Sorbitol other than that o f 
subheading  2905.44   
 - Mixtures containing 
halogenated derivatives of 
methane, ethane or propane:   - Mixtures containing 
halogenated derivatives of 
methane, ethane or propane:   
3824.71  -- Containing 
chlorofluorocarbons (CFCs), 
whether or not containing  
hydrochlorofluorocarbons 
(HCFCs), perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs)  3824.71  -- Containing 
chlorofluorocarbons (CFCs), 
whether or not containing 
hydrochlorofluorocarbons 
(HCFCs), perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs)   
3824.72 -- Containing 
bromochlorodifluoromethane, 
bromotrifluoromethane or 
dibromotetrafluoroethanes  3824.72  -- Containing 
bromochlorodifluoromethane, 
bromotrifluoromethane or 
dibromotetrafluoroethanes   
3824.73  -- Containing 
hydrobromofluorocarbons 
(HBFCs)  3824.73  -- Containing 
hydrobromofluorocarbons 
(HBFCs)   
3824.74  -- Containing 
hydrochlorofluorocarbons 
(HCFCs), whether or not 
containing perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs), but not containing 
chlorofluorocarbons (CFCs)  3824.74  -- Containi ng 
hydrochlorofluorocarbons 
(HCFCs), whether or not 
containing perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs), but not containing 
chlorofluorocarbons (CFCs)   
3824.75  -- Containing carbon 
tetrachloride  3824.75  -- Containing carbon 
tetrachloride   
3824.76 -- Containing 1,1,1 -
trichloroethane (methyl 
chloroform)  3824.76  -- Containing 1,1,1 -
trichloroethane (methyl 
chloroform)   
3824.77  -- Containing bromomethane 
(methyl bromide) or 
bromochloromethane  3824.77  -- Containing bromomethane 
(methyl bromide) or 
bromochloromethane   
3824.78  -- Containing perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons 
(HCFCs)  3824.78  -- Containing perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs), b ut not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons 
(HCFCs)   
3824.79  -- Other  3824.79  -- Other   JOB/RO/4/Rev.1  
 
- 99 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
 - Mixtures and preparations 
containing oxirane (ethylene 
oxide), polybrominated 
biphenyls (PBBs), 
polychlorinated biphenyls 
(PCBs), poly chlorinated 
terphenyls (PCTs) or tris(2,3 -
dibromopropyl) phosphate:   - Mixtures and preparations 
containing oxirane (ethylene 
oxide), polybrominated 
biphenyls (PBBs), 
polychlorinated biphenyls 
(PCBs), polychlorinated 
terphenyls (PCTs) or tris(2,3 -
dibromopr opyl) phosphate:   
3824.81  -- Containing oxirane 
(ethylene oxide)  3824.81  -- Containing oxirane 
(ethylene oxide)   
3824.82  -- Containing polychlorinated 
biphenyls (PCBs), 
polychlorinated terphenyls 
(PCTs) or polybrominated 
biphenyls (PBBs)  3824.82  -- Conta ining polychlorinated 
biphenyls (PCBs), 
polychlorinated terphenyls 
(PCTs) or polybrominated 
biphenyls (PBBs)   
3824.83  -- Containing tris(2,3 -
dibromopropyl) phosphate  3824.83  -- Containing tris (2,3 -
dibromopropyl) phosphate   
3824.90  - Other  3824.90  -  Other  
 
(b) Technical Rectification  
HS1996  Description  Rule 
38.24  Prepared binders for foundry moulds or cores; chemical products and preparations of the 
chemical or allied industries (including those consisting of mixtures of natural products), not 
elsewhere s pecified or included; residual products of the chemical or allied industries, not 
elsewhere specified or included.  CTSH  
 
HS200258 Description  Rule 
3824 Prepared binders for foundry moulds or cores; chemical 
products and preparations of the chemical or al lied 
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  --  Other  CTSH, except from split subheading ex3825.41(a) 
(perhalogenated waste organic solvents)  
3824.90  - Other  CTSH, except from subheading 3006.70, 3825.10, 
3825.20, 3825.49, 3825.50, 3825.61, 3825. 69 or 
3825.90 or split subheading ex2842.10(a), 
ex3006.80(l), 3825.30(a) or ex3825.41(b) (other 
than perhalogenated waste organic solvents)  
 
HS200759 Description  Rule 
38.24  Prepared binders for foundry moulds or cores; 
chemical products and preparations of the chemical or 
allied industries (including those consisting of mixtures 
of natural products), not elsewhere specified or 
included.  As specified for subheading  
3824.10  - Prepared binders for foundry moulds or cores  CTSH  
3824.30  - Non-agglomerated me tal carbides mixed together or 
with metallic binders  CTSH  
3824.40  - Prepared additives for cements, mortars or concretes  CTSH  
3824.50  - Non-refractory mortars and concretes  CTSH  
3824.60  - Sorbitol other than that of subheading 2905.44  CTSH  
 - Mixtures containing halogenated derivatives of 
methane, ethane or propane:   
3824.71  -- Containing chlorofluorocarbons (CFCs), whether or 
not containing hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)  CTSH, except from split s ubheading 3824.90(b) 
or ex3825.41(a) (perhalogenated waste organic 
solvents)  
3824.72  -- Containing bromochlorodifluoromethane, 
bromotrifluoromethane or dibromotetrafluoroethanes  CTSH, except from subheading 3824.71, 
3824.73, 3824.74, 3824.75, 3824.76, 382 4.77, 
3824.78, 3824.79, 3824.81, 3824.82, 3824.83 
or split subheading 3824.90(b)  
3824.73  -- Containing hydrobromofluorocarbons (HBFCs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.74, 3824.75, 3824.76, 3824.77, 
3824.78, 3824.79, 3824.81, 3824.82, 3 824.83  
or split subheading 3824.90(b)  
3824.74  -- Containing hydrochlorofluorocarbons (HCFCs), 
whether or not containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs)  CTSH, except from subheading 3824. 71, 
3824.72, 3824.73, 3824.75, 3824.76, 3824.77, 
3824.78 3824.79, 3824.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  
                                               
58 As per technical rectification in JOB/RO/2.Rev.1.  
59 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 100 - 
 
  HS200759 Description  Rule 
3824.75  -- Containing carbon tetrachloride  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.76, 3824.77, 
3824. 78 3824.79, 3824.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  
3824.76  -- Containing 1,1,1 -trichloroethane (methyl 
chloroform)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.77, 
3824.78 3824.79, 3824.81, 3824.82, 382 4.83  
or split subheading 3824.90(b)  
3824.77  -- Containing bromomethane (methyl bromide) or 
bromochloromethane  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.78 3824.79, 3824.81, 3824.82, 3824.83  
or split subheadi ng 3824.90(b)  
3824.78  -- Containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.79, 3824.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  
3824.79  -- Other  CTSH, except from  subheadings 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.81, 3824.82, 3824.83 or 
split subheading 3824.90(b)or ex 3825.41(a) 
(perhalogenated waste organic solvents)  
 - Mixtures and preparations containing oxirane 
(ethylene oxide), polybrominated biphenyls (PBBs), 
polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (PCTs) or tris(2,3 -dibromopropyl) 
phosphate:   
3824.81  -- Containing oxirane (ethylene oxide)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.79, 3824.82, 3824.83 or 
split subheading ex3824.90(b)  
3824.82  -- Containing polychlorinated biphenyl s (PCBs), 
polychlorinated terphenyls (PCTs) or polybrominated 
biphenyls (PBBs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.79, 3824.81, 3824.83 or 
split subheading ex3824.90(b)  
3824.83  -- Contai ning tris(2,3 -dibromopropyl) phosphate  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.79, 3824.81, 3824.82 or 
split subheading ex3824.90(b)  
3824.90  - Other  As specified for split subheading  
ex3824 .90(a)  -- Naphthenic acids, their water -insoluble salts and 
their esters  CTSHS  
ex3824.90(b)  -- Other  CTSHS, except from subheading 3006.70, 
3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77, 3824.78, 3824.79, 3824.81, 
3824.82, 3824.83, 3825.10 , 3825.20, 3825.49, 
3825.50, 3825.61, 3825.69 or 3825.90 or split 
subheading ex2842.10(a), ex3006.92(l), 
3825.30(a) or ex3825.41(b) (other than 
perhalogenated waste organic solvents)  
 
HS2012  Description  Rule 
38.24  Prepared binders for foundry moulds or cores; 
chemical products and preparations of the chemical or 
allied industries (including those consisting of mixtures 
of natural products), not elsewhere specified or 
included.  As specified for subheading  
3824.10  - Prepared binders for foundry moulds or  cores  CTSH  
3824.30  - Non-agglomerated metal carbides mixed together or 
with metallic binders  CTSH  
3824.40  - Prepared additives for cements, mortars or concretes  CTSH  
3824.50  - Non-refractory mortars and concretes  CTSH  
3824.60  - Sorbitol other than tha t of subheading 2905.44  CTSH  
 - Mixtures containing halogenated derivatives of 
methane, ethane or propane:   
3824.71  -- Containing chlorofluorocarbons (CFCs), whether or 
not containing hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or hydrofluo rocarbons (HFCs)  CTSH, except from split subheading 3824.90(b) 
or ex3825.41(a) (perhalogenated waste organic 
solvents)  
3824.72  -- Containing bromochlorodifluoromethane, 
bromotrifluoromethane or dibromotetrafluoroethanes  CTSH, except from subheading 3824.7 1, 
3824.73, 3824.74, 3824.75, 3824.76, 3824.77, 
3824.78, 3824.79, 3824.81, 3824.82, 3824.83 
or split subheading 3824.90(b)  
3824.73  -- Containing hydrobromofluorocarbons (HBFCs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.74, 3824.75, 3824.76, 3824 .77, 
3824.78, 3824.79, 3824.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  JOB/RO/4/Rev.1  
 
- 101 - 
 
  HS2012  Description  Rule 
3824.74  -- Containing hydrochlorofluorocarbons (HCFCs), 
whether or not containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons  (CFCs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.75, 3824.76, 3824.77, 
3824.78 3824.79, 3824.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  
3824.75  -- Containing carbon tetrachloride  CTSH, except from subheading 3824.71, 
3824.72,  3824.73, 3824.74, 3824.76, 3824.77, 
3824.78 3824.79, 3824.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  
3824.76  -- Containing 1,1,1 -trichloroethane (methyl 
chloroform)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824. 77, 
3824.78 3824.79, 3824.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  
3824.77  -- Containing bromomethane (methyl bromide) or 
bromochloromethane  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.78 3824.79, 38 24.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  
3824.78  -- Containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.79, 3824.81, 3824.82, 3824.83  
or split subheading 3824.90(b)  
3824.79  -- Other  CTSH, except from  subheadings 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.81, 3824.82, 3 824.83 or 
split subheading 3824.90(b)or ex3825.41(a) 
(perhalogenated waste organic solvents)  
 - Mixtures and preparations containing oxirane 
(ethylene oxide), polybrominated biphenyls (PBBs), 
polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (P CTs) or tris(2,3 -dibromopropyl) 
phosphate:   
3824.81  -- Containing oxirane (ethylene oxide)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.79, 3824.82, 3824.83 or 
split subheading ex3824.90(b)  
3824.82 -- Containing polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or polybrominated 
biphenyls (PBBs)  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.79, 3824.81, 3824.83 or 
split subheading ex3824.90(b)  
3824.83  -- Containing tris(2,3 -dibromopropyl) phosphate  CTSH, except from subheading 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.79, 3824.81, 3824.82 or 
split subheading ex3824.90(b)  
3824.90  - Other  As specified for split subheading  
ex3824.90(a)  -- Naphthenic acids, their water -insoluble salts and 
their esters  CTSHS  
ex3824.90(b)  -- Other  CTSHS, except from heading 38.26, subheading,  
3006.70, 3824.71, 3824.72, 3824.73, 3824.74, 
3824.75, 3824.76, 38 24.77, 3824.78, 3824.79, 
3824.81, 3824.82, 3824.83, 3825.10, 3825.20, 
3825.49, 3825.50, 3825.61, 3825.69 or 3825.90 
or split heading 28.52(zv), split subheading 
ex2842.10(a), ex3006.92(l), 3825.30(a) or 
ex3825.41(b) (other than perhalogenated waste 
organic  solvents)  
 
(c) Comments by the Secretariat  
A technical rectification was necessary as the structure has changed from HS2007 to 
HS2012.  As part of the products classified in HS2012 split subheading ex3824.90(b) were  
previously classified in HS2007 heading 38 .26, subheading 3006.70 and split subheading 
ex28.52(zv) , the rule can be transposed by including an exception to the rule.  
 
84. Heading 38.26  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
  38.26  Biodiesel and mixtures thereof, 
not contai ning or containing less 
than 70  % by weight of petroleum 
oils or oils obtained from 
bituminous minerals.  Heading 38.26 has been created to 
provide separately for biodiesel and 
mixtures thereof, not containing or 
containing less than 70% by weight of 
petrol eum oils or oils obtained from 
bituminous minerals. For the purposes of 
heading 38.26, the term "biodiesel" has 
been defined in new Note 7 to Chapter 38.  JOB/RO/4/Rev.1  
 
- 102 - 
 
  (b) Technical Rectification  
HS2012  Description  Rule 
38.26  Biodiesel and mixtures thereof, not containing  or containing less than 70  % by 
weight of petroleum oils or oils obtained from bituminous minerals.  CTSH, except from split 
subheading ex3824.90(b)  
 
(c) Comments by the Secretariat  
At technical rectification was necessary as the structure has changed from HS 2007 to 
HS2012.  As part of the products classified in HS2012 split subheading ex3824.90(b) were 
previously classified in HS2007 heading 38.26, the rule can be transposed by  maintain ing 
2007 rule .  
85. Heading 39.07  
(a) HS Change  
HS2007  Description  HS2012  Descript ion Reason for change  
39.07  Polyacetals, other polyethers 
and epoxide resins, in primary 
forms; polycarbonates, alkyd 
resins, polyallyl esters and other 
polyesters, in primary forms.  39.07  Polyacetals, other polyethers and 
epoxide resins, in primary forms ; 
polycarbonates, alkyd resins, 
polyallyl esters and other 
polyesters, in primary forms.  Certain products of this 
subheading have been 
transferred to  subheading 
3002.10.  
3907.10  - Polyacetals  3907.10  - Polyacetals   
3907.20  - Other polyethers  3907.20  - Other polyethers   
3907.30  - Epoxide resins  3907.30  - Epoxide resins   
3907.40  - Polycarbonates  3907.40  - Polycarbonates   
3907.50  - Alkyd resins  3907.50  - Alkyd resins   
3907.60  - Poly(ethylene terephthalate)  3907.60  - Poly(ethylene terephthalate)   
3907.70  - Poly(lactic acid)  3907.70  - Poly(lactic acid)   
 - Other polyesters:   - Other polyesters:   
3907.91  -- Unsaturated  3907.91  -- Unsaturated   
3907.99  -- Other  3907.99  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
39.07  Polyacetals, other po lyethers and epoxide resins, in primary forms; polycarbonates, alkyd 
resins, polyallyl esters and other polyesters, in primary forms.  CTH 
 
HS2002  Description  Rule 
39.07  Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd 
resins, polyallyl esters and other polyesters, in primary forms.  CTH 
 
HS200760 Description  Rule 
39.07  Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, 
alkyd resins, polyallyl esters and other polyesters, in primar y forms.  CTH 
 
HS2012  Description  Rule 
39.07  Polyacetals, other polyethers and epoxide resins, in primary 
forms; polycarbonates, alkyd resins, polyallyl esters and other 
polyesters, in primary forms.  As specified for subheading  
3907.10  - Polyacetals  CTH 
3907.20  - Other polyethers  CTH, except from subheading 3002.10  
3907.30  - Epoxide resins  CTH 
3907.40  - Polycarbonates  CTH 
3907.50  - Alkyd resins  CTH 
3907.60  - Poly(ethylene terephthalate)  CTH 
3907.70  - Poly(lactic acid)  CTH 
 - Other polyesters:  CTH 
3907.91  -- Unsaturated  CTH 
3907.99  -- Other  CTH 
 
                                               
60 As per technical rectification  in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 103 - 
 
  (c) Comments by the Secretariat  
Technical rectification was necessary as the structure has changed from HS2007 to HS2012. 
As part of the products classified in HS2012 subheading 3002.10 were previously classi fied 
in HS2007 subheading 3907.20 , the rule can be transposed by including an exception to the 
rule. 
 
86. Heading 39.13  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
39.13  Natural polymers (for example, 
alginic acid) and modified natural 
polymers (for example, hardened 
proteins, chemical derivatives of 
natural rubber), not elsewhere 
specified or included, in primary 
forms.  39.13  Natural polymers (for example, 
alginic acid) and modified natural 
polymers (for example, hardened 
proteins, chemi cal derivatives of 
natural rubber), not elsewhere 
specified or included, in primary 
forms.  Certain products of 
this subheading  have 
been transferred to  
3002.10.  
3913.10  - Alginic acid, its salts and esters  3913.10  - Alginic acid, its salts and esters   
3913.90  - Other  3913.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
39.13  Natural polymers (for example, alginic acid) and modified natural polymers 
(for example, hardened proteins, chemical derivatives of natural rubber), not 
elsewhere speci fied or included, in primary forms.  CTH 
 
HS2002  Description  Rule 
39.13  Natural polymers (for example, alginic acid) and modified natural polymers 
(for example, hardened proteins, chemical derivatives of natural rubber), not 
elsewhere specified or includ ed, in primary forms.  CTH 
 
HS2007  Description  Rule 
39.13  Natural polymers (for example, alginic acid) and modified natural polymers 
(for example, hardened proteins, chemical derivatives of natural rubber), not 
elsewhere specified or included, in primary  forms.  CTH 
 
HS2012  Description  Rule 
39.13  Natural polymers (for example, alginic acid) and modified natural 
polymers (for example, hardened proteins, chemical derivatives of 
natural rubber), not elsewhere specified or included, in primary forms.  As spe cified for subheading  
3913.10  - Alginic acid, its salts and esters  CTH 
3913.90  - Other  CTH, except from subheading 3002.10  
 
(c) Comments by the Secretariat  
Technical rectification was necessary as the structure has changed from HS2007 to HS2012.  
As part of  the products classified in HS2012 subheading 3002.10 were previously class ified 
in HS2007 subheading 3913.90 , the rule can be transposed by including an exception to the 
rule. 
 
87. Heading 39.26  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for chang e 
39.26  Other articles of plastics and 
articles of other materials of 
headings 39.01 to 39.14.  39.26  Other articles of plastics and 
articles of other materials of 
headings  39.01 to 39.14.  Creation of new heading 96.19 
for sanitary towels (pads) and 
tampon s, napkins and napkin 
liners for babies and similar 
articles, of any material.  
3926.10  - Office or school supplies  3926.10  - Office or school supplies   JOB/RO/4/Rev.1  
 
- 104 - 
 
  HS2007  Description  HS2012  Description  Reason for chang e 
3926.20  - Articles of apparel and clothing 
accessories (including gloves, 
mittens and mitts)  3926.20  - Articles of apparel and 
clothing accessories (including 
gloves, mittens and mitts)   
3926.30  - Fittings for furniture, 
coachwork or the like  3926.30  - Fittings for furniture, 
coachwork or the like   
3926.40  - Statuettes and other 
ornamental articles  3926. 40 - Statuettes and other 
ornamental articles   
3926.90  - Other  3926.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
39.26  Other articles of plastics and articles of other 
materials of headings 39.01 to 39.14.  As specified for subheadings  
3926.10  - Office or school supplies  [CTH]  
3926.20  - Articles of apparel and clothing accessories 
(including gloves)  [CTH, provided that the goods are assembled in a single 
country in accordance with the Note of Chapters 61 or 62.]  
3926.30  - Fittings for f urniture, coachwork or the like  [CTH]  
3926.40  - Statuettes and other ornamental articles  [CTH]  
3926.90  - Other  [CTH]  
 
HS2002  Description  Rule 
39.26  Other articles of plastics and articles of other 
materials of headings 39.01 to 39.14.  As specified for  subheadings  
3926.10  - Office or school supplies  [CTH]  
3926.20  - Articles of apparel and clothing accessories 
(including gloves)  [CTH, provided that the goods are assembled in a single 
country in accordance with the Note of Chapters 61 or 62.]  
3926.30  - Fittings for furniture, coachwork or the like  [CTH]  
3926.40  - Statuettes and other ornamental articles  [CTH]  
3926.90  - Other  [CTH]  
 
HS200761 Description  Rule 
39.26  Other articles of plastics and articles of other 
materials of headings 39.01 to 39.14.  As specified for subheadings  
3926.10  - Office or school supplies  [CTH]  
3926.20  - Articles of apparel and clothing accessories 
(including gloves)  [CTH, provided that the goods are assembled in a single 
country in accordance with the Note of Chapters 61 or  62.] 
3926.30  - Fittings for furniture, coachwork or the like  [CTH]  
3926.40  - Statuettes and other ornamental articles  [CTH]  
3926.90  - Other  [CTH, except for subheading 3006.91 or subheading 
8536.70]  
 
HS2012  Description  Rule 
39.26  Other articles of p lastics and articles of other 
materials of headings 39.01 to 39.14.  As specified for subheadings  
3926.10  - Office or school supplies  [CTH]  
3926.20  - Articles of apparel and clothing accessories 
(including gloves)  [CTH except for split heading 96.19(a), p rovided that the 
goods are assembled in a single country in accordance 
with the Note of Chapters 61 or 62.]  
3926.30  - Fittings for furniture, coachwork or the like  [CTH]  
3926.40  - Statuettes and other ornamental articles  [CTH]  
3926.90  - Other  [CTH excep t for split heading 96.19(b), subheading 
3006.91 or subheading 8536.70]  
 
(c) Comments by the Secretariat  
See heading 96.19.  
                                               
61 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 105 - 
 
  88. Heading 41.01  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
41.01  Raw hides and skins of bovine 
(including buffalo ) or equine 
animals (fresh, or salted, dried, 
limed, pickled or otherwise 
preserved, but not tanned, 
parchment -dressed or further 
prepared), whether or not 
dehaired or split.  41.01  Raw hides and skins of bovine 
(including buffalo) or equine 
animals (fresh,  or salted, dried, 
limed, pickled or otherwise 
preserved, but not tanned, 
parchment -dressed or further 
prepared), whether or not 
dehaired or split.  The transfer results from the 
amendment of subheading 
4101.20  
 
* No consensus for these 
correlations.  
4101. 20 - Whole hides and skins, of a 
weight per skin not exceeding 
8kg when simply dried, 10kg 
when dry -salted, or 16kg when 
fresh, wet -salted or otherwise 
preserved  4101.20  - Whole hides and skins, 
unsplit, of a weight per skin not 
exceeding 8kg when simply 
dried, 10kg when dry -salted, or 
16kg when fresh, wet -salted or 
otherwise preserved   
4101.50  - Whole hides and skins, of a 
weight exceeding 16kg  4101.50  - Whole hides and skins, of a 
weight exceeding 16kg   
4101.90  - Other, including butts, bends 
and bellie s 4101.90  - Other, including butts, bends 
and bellies   
 
(b) Technical Rectification  
HS1996  Description  Rule 
41.01  Raw hides and skins of bovine or equine animals (fresh, or salted, dried, 
limed, pickled or otherwise preserved, but not tanned, parchment -dress ed or 
further prepared), whether or not dehaired or split.  CTH 
 
HS200262 Description  Rule 
41.01  Raw hides and skins of bovine or equine animals (fresh, or salted, dried, 
limed, pickled or otherwise preserved, but not tanned, parchment -dressed or 
further prepared), whether or not dehaired or split.  CTH 
 
HS2007  Description  Rule 
41.01  Raw hides and skins of bovine or equine animals (fresh, or salted, dried, 
limed, pickled or otherwise preserved, but not tanned, parchment -dressed or 
further prepared), whet her or not dehaired or split.  CTH 
 
HS 2012  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 deh aired or split.  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level .  Therefore, no modification is 
needed; the rule can be transp osed directly.  
89. Heading 44.01  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
44.01  Fuel wood, in logs, in billets, in 
twigs, in faggots or in similar 
forms; wood in chips or 
particles; sawdust and wood 
waste and scrap, whether or not 
agglomerated in logs, 
briquettes, pellets or similar 
forms.  44.01  Fuel wood, in logs, in billets, in 
twigs, in faggots or in similar 
forms; wood in chips or 
particles; sawdust and wood 
waste and scrap, whether or 
not agglomerated in logs, 
briquettes, pellets or similar 
forms.   
                                               
62 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 106 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
4401.10  - Fuel wood, in logs, in billets, in 
twigs, in faggots or in similar 
forms  4401.10  - Fuel wood, in logs, in billets, 
in twigs, in faggots or in similar 
forms   
 - Wood in chips or particles:   - Wood in chips or particles:   
4401.21 -- Coniferous  4401.21  -- Coniferous   
4401.22  -- Non-coniferous  4401.22  -- Non-coniferous   
4401.30  - Sawdust and wood waste and 
scrap, whether or not 
agglomerated in logs, 
briquettes, pellets or similar 
forms   - Sawdust and wood waste and 
scrap, wheth er or not 
agglomerated in logs, 
briquettes, pellets or similar 
forms:   
  4401.31  -- Wood pellets  New subheading 4401.31 has 
been created to provide 
separately for wood pellets. 
The expression "wood pellets" 
has been defined in 
Subheading Note 1 to Chapter  
44. 
  4401.39  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
44.01  Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; 
wood in chips or particles; sawdust and wood waste and scrap, whether 
or not agglomerated in logs, briquettes, pellets or similar forms.  As specified for subheadings  
4401.10  - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms  CTH 
 - Wood in chips or particles:   
4401.21  -- Coniferous  CTH 
4401.22  -- Non-coniferous  CTH 
4401.30  - Sawdust and wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms  As specified for split 
subheadings  
ex4401.30(a)  - Agglomerated  CTSHS  
ex4401.30(b)  - Not agglomerated  The origin shall be the country 
where sawdus t and waste and 
scrap of this subheading are 
derived or collected from 
manufacturing or processing 
operations or from consumption  
 
HS2002  Description  Rule 
44.01  Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; 
wood in chips or p articles; sawdust and wood waste and scrap, whether 
or not agglomerated in logs, briquettes, pellets or similar forms.  As specified for subheadings  
4401.10  - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms  CTH 
 - Wood in chips or  particles:   
4401.21  -- Coniferous  CTH 
4401.22  -- Non-coniferous  CTH 
4401.30  - Sawdust and wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms  As specified for split 
subheadings  
ex4401.30(a)  - Agglomerated  CTSHS 
ex4401.30(b)  - Not agglomerated  The origin shall be the country 
where sawdust and waste and 
scrap of this subheading are 
derived or collected from 
manufacturing or processing 
operations or from consumption  
 
HS2007  Description  Rule 
44.01  Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; 
wood in chips or particles; sawdust and wood waste and scrap, whether 
or not agglomerated in logs, briquettes, pellets or similar forms.  As specified for subheadings  
4401.10  - Fuel wood, in lo gs, in billets, in twigs, in faggots or in similar forms  CTH 
 - Wood in chips or particles:   
4401.21  -- Coniferous  CTH 
4401.22  -- Non-coniferous  CTH 
4401.30  - Sawdust and wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or  similar forms  As specified for split 
subheadings  
ex4401.30(a)  - Agglomerated  CTSHS  JOB/RO/4/Rev.1  
 
- 107 - 
 
  HS2007  Description  Rule 
ex4401.30(b)  - Not agglomerated  The origin shall be the country 
where sawdust and waste and 
scrap of this subheading are 
derived or collected from 
manufacturing or proces sing 
operations or from consumption  
 
HS2012  Description  Rule 
44.01  Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; 
wood in chips or particles; sawdust and wood waste and scrap, whether 
or not agglomerated in logs, briquettes, p ellets or similar forms.  As specified for subheadings  
4401.10  - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms  CTH 
 - Wood in chips or particles:   
4401.21  -- Coniferous  CTH 
4401.22  -- Non-coniferous  CTH 
4401.30  - Sawdust and wood waste and scrap, whether or not agglomerated in 
logs, briquettes, pellets or similar forms  As specified for split 
subheadings  
ex4401.30(a)  - Agglomerated  CTSHS  
ex4401.30(b)  - Not agglomerated  The origin shall be the country 
where sawdust and waste a nd 
scrap of this subheading are 
derived or collected from 
manufacturing or processing 
operations or from consumption  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the r ule, which is set at a split sub heading level.  Therefore, no 
modification is needed; the rule can be transposed directly.  
90. Heading 48.08  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
48.08  Paper and paperboard, 
corrugated (with or with out 
glued flat surface sheets), 
creped, crinkled, embossed or 
perforated, in rolls or sheets, 
other than paper of the kind 
described in heading 48.03.  48.08  Paper and paperboard, 
corrugated (with or without 
glued flat surface sheets), 
creped, crinkled, emb ossed or 
perforated, in rolls or sheets, 
other than paper of the kind 
described in heading  48.03.   
4808.10  - Corrugated paper and 
paperboard, whether or not 
perforated  4808.10  - Corrugated paper and 
paperboard, whether or not 
perforated   
4808.20  - Sack k raft paper, creped or 
crinkled, whether or not 
embossed or perforated  - deleted   
4808.30  - Other kraft paper, creped or 
crinkled, whether or not 
embossed or perforated  - deleted   
  4808.40  - Kraft paper, creped or 
crinkled, whether or not 
embossed or per forated  Subheadings 4808.20 and 
4808.30 have been merged 
into new subheading 4808.40 
because of the low volume of 
trade.  
4808.90  - Other  4808.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
48.08  Paper and paperboard, corrugated (with or wi thout glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other 
than paper of the kind described in heading No. 48.03.  As specified for subheadings  
4808.10  -  Corrugated paper and paperboard, whether or not perforated  CTH 
4808.20  -  Sack kraft paper, creped or crinkled, whether or not embossed or 
perforated  CTH 
4808.30  -  Other kraft paper, creped or crinkled, whether or not embossed or 
perforated  CTH 
4808.90  -  Other  CC 
 JOB/RO/4/Rev.1  
 
- 108 - 
 
  HS200263 Description  Rule 
48.08  Paper and paperboard, corrugated (with or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other 
than paper of the kind described in heading 48.03.  As specified for subheadings  
4808.10  -  Corrugated paper and paperbo ard, 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, wh ether or not embossed or 
perforated  CTH, except from split heading 
ex48.23(e)  
4808.90  -  Other  CC, except from split heading 
ex48.23(e)  
 
HS2007  Description  Rule 
48.08  Paper and paperboard, corrugated (with or without glued flat surface 
sheets), creped,  crinkled, embossed or perforated, in rolls or sheets, other 
than paper of the kind described in heading 48.03.  As specified for subheadings  
4808.10  -  Corrugated paper and paperboard, whether or not perforated  CTH, except from split heading 
ex48.23(e)  
4808.20  -  Sack kraft paper, creped or crinkled, whether or not embossed or 
perforated  CTH, except from split heading 
ex48.23(e)  
4808.30  -  Other kraft paper, creped or crinkled, whether or not embossed or 
perforated  CTH, except from split heading 
ex48.23( e) 
4808.90  -  Other  CC, except from split heading 
ex48.23(e)  
 
HS2012  Description  Rule 
48.08  Paper and paperboard, corrugated (with or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other 
than paper of the kind described in heading 48.03.  As specified for subheadings  
4808.10  -  Corrugated paper and paperboard, whether or not perforated  CTH, except from split heading 
ex48.23(e)  
4808.40  - Kraft paper, creped or crinkled, whether or not embossed or perfor ated CTH, except from split heading 
ex48.23(e)  
   
4808.90  -  Other  CC, except from split heading 
ex48.23(e)  
 
(c) Comments by the Secretariat  
The HS2002 technical rectification can be maintained as the merging of subheadings 
4808.20 and 4808.30 in the HS2012  nomenclature does not affect the rule.  
 
91. Heading 48.14  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
48.14  Wallpaper and similar wall 
coverings; window 
transparencies of paper.  48.14  Wallpaper and similar wall 
coverings; window 
transpa rencies of paper.   
4814.10  - "Ingrain " paper  - deleted  Deletion of subheading 4814.10 
because of the low volume of trade . 
4814.20  - Wallpaper and similar wall 
coverings, consisting of 
paper coated or covered, on 
the face side, with a 
grained, embossed, 
coloured, design -printed or 
otherwise decorated layer of 
plastics  4814.20  - Wallpaper and similar wall 
coverings, consisting of 
paper coated or covered, on 
the face side, with a 
grained, embossed, 
coloured, design -printed or 
otherwise decorated layer of 
plastics  
4814.90  - Other  4814.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
48.14  Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
                                               
63 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 109 - 
 
  HS2002  Description  Rule 
48.14  Wallpaper and similar wall coverings; window trans parencies of paper.  CTH 
 
HS200764 Description  Rule 
48.14  Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
HS2012  Description  Rule 
48.14  Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
(c) Comments by t he Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the ru le, which is set at a heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
92. Heading 58.01  
(a) HS C hange  
HS2007  Description  HS2012  Description  Reason for change  
58.01  Woven pile fabrics and chenille 
fabrics, other than fabrics of 
heading 58.02 or 58.06.  58.01  Woven pile fabrics and 
chenille fabrics, other than 
fabrics of heading  58.02 or 
58.06.   
 
5801.10 - Of wool or fine animal hair   - Of wool or fine animal hair   
 - Of cotton:   - Of cotton:   
5801.21  -- Uncut weft pile fabrics  5801.21  -- Uncut weft pile fabrics   
5801.22  -- Cut corduroy  5801.22  -- Cut corduroy   
5801.23  -- Other weft pile fabrics  5801.23  -- Other weft pile fabrics   
5801.24  -- Warp pile fabrics, épinglé 
(uncut)  - deleted  Subheadings 5801.24 and 5801.25 
have been merged into new 
subheading 5801.37 because of 
the low volume of trade.  
5801.25  -- Warp pile fabrics, cut  - deleted   
5801. 26 -- Chenille fabrics  5801.26  -- Chenille fabrics   
  5801.27  -- Warp pile fabrics   
 - Of man -made fibres:   - Of man -made fibres:   
5801.31  -- Uncut weft pile fabrics  5801.31  -- Uncut weft pile fabrics   
5801.32  -- Cut corduroy  5801.32  -- Cut corduroy   
5801.33  -- Other weft pile fabrics  5801.33  -- Other weft pile fabrics   
5801.34  -- Warp pile fabrics, épinglé 
(uncut)  - deleted  Subheadings 5801.34 and 5801.35 
have been merged into new 
subheading 5801.37 because of 
the low volume of trade.  
5801.35  -- Warp pile fabrics, cut  - deleted   
5801.36  -- Chenille fabrics  5801.36  -- Chenille fabrics   
  5801.37  -- Warp pile fabrics   
5801.90  - Of other textile materials  5801.90  - Of other textile materials   
 
(b) Technical Rectification  
HS1996  Description  Rule 
58.01  Woven pile fabrics and chenille fabrics, other 
than fabrics of heading No. 58.02 or 58.06 . As specified for split headings  
ex58.0 1(a)  - Fabrics:  printed, dyed (including dyed 
white)  [CTH; or change from unbleached or prebleached fabric to 
the product of  this split heading by permanent dyeing or 
printing, accompanied by at least two preparatory or 
finishing operations.]  
ex58.0 1(b)  - Other  CTH 
   
 
HS2002  Description  Rule 
58.01 Woven pile fabrics and chenille fabrics, other 
than fabrics of heading 58. 02 or 58.06.  As specified for split headings  
                                               
64 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 110 - 
 
  HS2002  Description  Rule 
ex58.0 1(a)  - Fabrics:  printed, dyed (including dyed 
white)  [CTH; or change from unbleached or prebleached fabric to 
the product of this split heading by permanent dyeing or 
printing, accompanied by at least t wo preparatory or 
finishing operations.]  
ex58.0 1(b)  - Other  CTH 
   
 
HS2007  Description  Rule 
58.01 Woven pile fabrics and chenille fabrics, other 
than fabrics of heading 58.02 or 58.06.  As specified for split headings  
ex58.0 1(a)  - Fabrics:  printed,  dyed (including dyed 
white)  [CTH; or change from unbleached or prebleached fabric to 
the product of this split heading by permanent dyeing or 
printing, accompanied by at least two preparatory or 
finishing operations.]  
ex58.0 1(b)  - Other  CTH 
   
 
HS2012 Description  Rule 
58.01 Woven pile fabrics and chenille fabrics, other 
than fabrics of heading 58.02 or 58.06.  As specified for split headings  
ex58.0 1(a)  - Fabrics:  printed, dyed (including dyed 
white)  [CTH; or change from unbleached or prebleached fa bric to 
the product of this split heading by permanent dyeing or 
printing, accompanied by at least two preparatory or 
finishing operations.]  
ex58.0 1(b)  - Other  CTH 
   
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at s ubheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
93. Heading 61.08  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
61.08 Women's or girls' slips, 
petticoats, briefs, panties, 
nightdresses, pyjamas, 
négligés, bathrobes, dressing 
gowns and similar articles, 
knitted or crocheted.  61.08  Women's or girls' slips, 
petticoats, briefs, panties, 
nightdresses, pyjamas, 
negligees, b athrobes, dressing 
gowns and similar articles, 
knitted or crocheted.  Creation of new heading 
96.19 for sanitary towels 
(pads) and tampons, 
napkins and napkin liners 
for babies and similar 
articles, of any material.  
 - Slips and petticoats:   - Slips and pe tticoats:   
6108.11  -- Of man -made fibres  6108.11  -- Of man -made fibres   
6108.19  -- Of other textile materials  6108.19  -- Of other textile materials   
 - Briefs and panties:   - Briefs and panties:   
6108.21  -- Of cotton  6108.21  -- Of cotton   
6108.22  -- Of man -made fibres  6108.22  -- Of man -made fibres   
6108.29  -- Of other textile materials  6108.29  -- Of other textile materials   
 -Nightdresses and pyjamas:   - Nightdresses and pyjamas:   
6108.31  -- Of cotton  6108.31  -- Of cotton   
6108.32  -- Of man -made fi bres 6108.32  -- Of man -made fibres   
6108.39  -- Of other textile materials  6108.39  -- Of other textile materials   
 - Other:   - Other:   
6108.91  -- Of cotton  6108.91  -- Of cotton   
6108.92  -- Of man -made fibres  6108.92  -- Of man -made fibres   
6108.99  -- Of other textile materials  6108.99  -- Of other textile materials   
 
(b) Technical Rectification  
HS1996  Description  Rule 
Chapter 61  
 Articles of apparel and clothing accessories, knitted 
or crocheted  As specified for split headings  
ex Chapter 61(a)  
(ex61.01 th rough 
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  JOB/RO/4/Rev.1  
 
- 111 - 
 
  HS1996  Description  Rule 
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.]  
 
HS2002  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 
croche ted 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 croc heted to shape.]  
ex Chapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.]  
 
HS2007  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 whe re the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.]  
ex Chapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter provided  
that the goods are assembled in a single 
country.]  
 
HS2012  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 part s and accessories, knitted or 
crocheted to shape  The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape  
ex Chapter 61(b)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from  parts knitted or crocheted to 
shape  [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.]  
ex Chapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of  heading 61.01 through 61.15 
assemble d from parts cut to shape  [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.]  
 
(c) Comments by the Secretariat  
See heading 96.19.  
94. Heading 61.11  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
61.11 Babies' garments and clothing 
accessories, knitted or 
crocheted.  61.11  Babies' garments and 
clothing accessories, 
knitted or crocheted.  Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, 
napkins and napkin liners for babies 
and simi lar articles, of any material.  
6111.20  - Of cotton  6111.20  - Of cotton   
6111.30  - Of synthetic fibres  6111.30  - Of synthetic fibres   
6111.90  - Of other textile materials  6111.90  - Of other textile materials   
 
(b) Technical Rectification  
HS1996  Description  Rule 
Chapter 61  
 Articles of apparel and clothing accessories, knitted 
or crocheted  As specified for split headings  JOB/RO/4/Rev.1  
 
- 112 - 
 
  HS1996  Description  Rule 
ex Chapter 61(a)  
(ex61.01 through 
61.17)  - Goods including parts and accessories, knitted or 
crocheted to shape  The origin shall be the c ountry 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 wher e 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.]  
 
HS2002  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 part s and accessories, knitted or 
crocheted to shape  The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape  
Ex Chapter 61(b)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from  parts knitted or crocheted to 
shape  [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.]  
exChapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.]  
 
HS2007  Description  Rule 
Chapter 61  
 Articles of apparel and clothing accessories, knitted 
or crocheted  As specified for split hea dings  
ex Chapter 61(a)  
(ex61.01 through 
61.17)  - Goods including parts and accessories, knitted or 
crocheted to shape  The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape  
ex Chapter 61(b)  
(ex61.01  through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape  [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.]  
Ex Chapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of  heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.]  
 
HS 2012  Description  Rule 
Chapter 61  
 Articles of apparel  and clothing accessories, knitted 
or crocheted  As specified for split headings  
ex Chapter 61(a)  
(ex61.01 through 
61.17)  - Goods including parts and accessories, knitted or 
crocheted to shape  The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape  
ex Chapter 61(b)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape  [The origin shall be the country where the parts 
of the goods of this spli t chapter have been 
knitted or crocheted to shape.]  
Ex Chapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter provided 
that the goods are assembled in a sing le 
country.]  
 
(c) Comments by the Secretariat  
See heading 96.19.  
95. Heading 61.13  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
61.13  Garments, made up of 
knitted or crocheted fabrics 
of heading 59.03, 59.06 or 
59.07.  61.13  Garments, made up  of 
knitted or crocheted fabrics 
of heading  59.03, 59.06 or 
59.07.  Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, 
napkins and napkin liners for babies 
and similar articles, of any material.  
 
(b) Technical Rectification  
HS1996  Descriptio n Rule 
Chapter 61  
 Articles of apparel and clothing accessories, knitted 
or crocheted  As specified for split headings  JOB/RO/4/Rev.1  
 
- 113 - 
 
  HS1996  Descriptio n Rule 
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 wh ere 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 provid ed 
that the goods are assembled in a single 
country.]  
 
HS2002  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 pa rts 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 fr om parts knitted or crocheted to 
shape  [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.]  
ex Chapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of  heading 61.01 through 61.15 
assemb led from parts cut to shape  [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.]  
 
HS2007  Description  Rule 
Chapter 61  
 Articles of apparel and clothing accessories, knitted 
or crocheted  As specified for split  headings  
ex Chapter 61(a)  
(ex61.01 through 
61.17)  - Goods including parts and accessories, knitted or 
crocheted to shape  The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape  
ex Chapter 61(b)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape  [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.]  
Ex Chapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.]  
 
HS 2012  Description  Rule 
Chapter 61  
 Articles of appa rel 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 spl it 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 s plit chapter have been 
knitted or crocheted to shape.]  
Ex Chapter 61(c)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape  [Change to goods of this split chapter provided 
that the goods are assembled in a s ingle 
country.]  
 
(c) Comments by the Secretariat  
See heading 96.19.  
96. Heading 62.08  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
62.08  Women's or girls' singlets and 
other vests, slips, petticoats, 
briefs, panties, nightdresses, 
pyjamas, n égligés, bathrobes, 
dressing gowns and similar 
articles.  62.08  Women's or girls' singlets and 
other vests, slips, petticoats, 
briefs, panties, nightdresses, 
pyjamas, negligees, bathrobes, 
dressing gowns and similar 
articles.  Creation of new heading 
96.19 f or sanitary towels 
(pads) and tampons, 
napkins and napkin liners for 
babies and similar articles, 
of any material.  
 - Slips and petticoats:   - Slips and petticoats:   
6208.11  -- Of man -made fibres  6208.11  -- Of man -made fibres   
6208.19  -- Of other textil e materials  6208.19  -- Of other textile materials   
 - Nightdresses and pyjamas:   - Nightdresses and pyjamas:   
6208.21  -- Of cotton  6208.21  -- Of cotton   
6208.22  -- Of man -made fibres  6208.22  -- Of man -made fibres   JOB/RO/4/Rev.1  
 
- 114 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
6208.29  -- Of other textile materials  6208.29  -- Of other textile materials   
 - Other:   - Other:   
6208.91  -- Of cotton  6208.91  -- Of cotton   
6208.92  -- Of man -made fibres  6208.92  -- Of man -made fibres   
6208.99  -- Of other textile materials  6208.99  -- Of other textile materials   
 
(b) Technical  Rectification  
HS1996  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from pa rts, other than diapers of 
heading 62.09  [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.]  
 
HS2002  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories , 
not knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.]  
 
HS2007  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.]  
 
HS2012  Descriptio n Rule 
Chapter 62  
 Articles of apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
headi ng 62.09  [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.]  
 
(c) Comments by the Secretariat  
See heading 96.19  
97. Heading 62.09  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason  for change  
62.09  Babies' garments and 
clothing accessories.  62.09  Babies' garments and 
clothing accessories.  Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, 
napkins and napkin liners for babies and 
similar articles, of any material.  
6209.20  - Of cotton  6209.20  - Of cotton   
6209.30  - Of synthetic fibres  6209.30  - Of synthetic fibres   
6209.90  - Of other textile materials  6209.90  - Of other textile materials   
 
(b) Technical Rectification  
HS1996  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of thi s split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.]  
ex Chapter 62(b) 
(ex62.09)  - Diapers of heading 62.09  CC, except by cutting and/or hemming only.  
 
HS2012  Description  Rule JOB/RO/4/Rev.1  
 
- 115 - 
 
  HS2012  Description  Rule 
Chapter 62  
 Articles o f apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of t his split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.]  
ex Chapter 62(b) 
(ex62.09)  - Diapers of heading 62.09  CC, except by cutting and/or hemming only.  
 
HS200765 Description  Rule 
Chapter 62  
 Article s of apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods o f this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.]  
ex Chapter 62(b) 
(ex62.09)  - Diapers of heading 62.09  CC, except by cutting and/or hemming only.  
 
HS2012  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, 
not knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods  of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.]  
ex Chapter 62(b) 
(ex62.09)  - Diapers of heading 62.09  CC, except by cutting and/or hemming only.  
 
(c) Comments by the Secretariat  
See heading 9 6.19.  
98. Heading 62.10  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
62.10  Garments, made up of 
fabrics of heading 56.02, 
56.03, 59.03, 59.06 or 
59.07.  62.10  Garments, made up of 
fabrics of heading  56.02, 
56.03, 59.03, 59.06 or 
59.07.  Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, 
napkins and napkin liners for babies 
and similar articles, of any material.  
6210.10  - Of fabrics of heading 56.02 
or 56.03  6210.10  - Of fabrics of 
heading  56.02 or 56.03   
6210.20  - Other garments, of the 
type described in 
subheadings 6201.11 to 
6201.19  6210.20  - Other garments, of the 
type described in 
subheadings  6201.11 to 
6201.19   
6210.30  - Other garments, of the 
type described in 
subheadings 6202.11 to 
6202.19  6210.30  - Other garments , of the 
type described in 
subheadings  6202.11 to 
6202.19   
6210.40  - Other men's or boys' 
garments  6210.40  - Other men's or boys' 
garments   
6210.50  - Other women's or girls' 
garments  6210.50  - Other women's or girls' 
garments   
 
(b) Technical Rectification  
HS1996  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, not 
knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09  [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.]  
 
HS2002  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, not 
knitted or  crocheted  As specified for split headings  
                                               
65 As per technical rectifica tion in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 116 - 
 
  HS2002  Description  Rule 
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09  [Change to goods of this split chapter provided 
that the goods are asse mbled in a single 
country in accordance with Chapter Note.]  
 
HS2007  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, not 
knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09  [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.]  
 
HS2012  Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09  [Change  to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.]  
 
(c) Comments by the Secretariat  
See heading 96.19.  
99. Heading 62.11  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
62.11 Track suits, ski suits and 
swimwear; other garments.  62.11  Track suits, ski suits and 
swimwear; other garments.   
 - Swimwear:   - Swimwear:   
6211.11  -- Men's or boys'  6211.11  -- Men's or boys'   
6211.12  -- Women's or girls'  6211.12  -- Women's or girls '  
6211.20  - Ski suits  6211.20  - Ski suits   
 - Other garments, men's or 
boys':   - Other garments, men's or 
boys':   
6211.32  -- Of cotton  6211.32  -- Of cotton   
6211.33  -- Of man -made fibres  6211.33  -- Of man -made fibres   
6211.39  -- Of other textile mate rials 6211.39  -- Of other textile materials   
 - Other garments, women's 
or girls':   - Other garments, women's 
or girls':   
6211.41  -- Of wool or fine animal hair  - deleted  Deletion of subheading 6211.41 
because of the low volume of trade.  
6211.42  -- Of cotton 6211.42  -- Of cotton   
6211.43  -- Of man -made fibres  6211.43  -- Of man -made fibres   
6211.49  -- Of other textile materials  6211.49  -- Of other textile materials   
 
(b) Technical Rectification  
HS1996  Description  Rule 
Chapter 62  
 Articles of apparel and c lothing accessories, not 
knitted or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of this split chapt er provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.]  
 
HS2002  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, not 
knitted or crocheted  As specified for split headings  
ex Chapter 62 (a ) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.]  
 
HS2007  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, not 
knitted or crocheted  As specified for split headings  JOB/RO/4/Rev.1  
 
- 117 - 
 
  HS2007  Description  Rule 
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other th an diapers of 
heading 62.09  [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.]  
 
HS2012  Description  Rule 
Chapter 62  
 Articles of apparel and clothing accessories, not 
knitted  or crocheted  As specified for split headings  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12  - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09  [Change to goods of this split chapter provided 
that the goods are a ssembled in a single country 
in accordance with Chapter Note.]  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore , no modification is 
needed; the rule can be transposed directly.  
100.  Heading 63.06  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
63.06  Tarpaulins, awnings and 
sunblinds; tents; sails for 
boats, sailboards or 
landcraft; camping goods.  63.06 Tarpaulins, awnings and 
sunblinds; tents; sails for 
boats, sailboards or 
landcraft; camping goods.   
 - Tarpaulins, awnings and 
sunblinds:   - Tarpaulins, awnings and 
sunblinds:   
6306.12  -- Of synthetic fibres  6006.12  -- Of synthetic fibres   
6306.19  -- Of other textile materials  6306.19  -- Of other textile materials   
 - Tents:   - Tents:   
6306.22  -- Of synthetic fibres  6306.22  -- Of synthetic fibres   
6306.29  -- Of other textile materials  6306.29  -- Of other textile materials   
6306.30  - Sails 6306.30  - Sails  
6306.40  - Pneumatic mattresses  6306.40  - Pneumatic mattresses   
 - Other:  6306.90  - Other  Subheadings 6306.91 and 6306.99 
have been merged into new 
subheading 6306.90 because of the 
low volume of trade  
6306.91  --  Of cotton  - deleted   
6306.99  --  Of other textile materials  - deleted   
 
(b) Technical Rectification  
HS1996  Description  Rule 
63.06  Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.  CTH 
 
HS2002  Description  Rule 
63.06  Tarpaulins, awnings an d sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.  CTH 
 
HS200766 Description  Rule 
63.06  Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.  CTH 
 
HS2012  Description  Rule 
63.06  Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set  at a heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
                                               
66 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 118 - 
 
  101.  Heading 63.07  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
63.07  Other made up articles, 
including dress patterns.  63.07  Other made up ar ticles, 
including dress patterns.  Creation of new heading 96.19 for 
sanitary towels (pads) and tampons, 
napkins and napkin liners for babies 
and similar articles, of any material.  
6307.10  - Floor-cloths, dish -cloths, 
dusters and similar cleaning 
cloths  6307.10  - Floor-cloths, dish -cloths, 
dusters and similar cleaning 
cloths   
6307.20  - Life-jackets and life -belts 6307.20  - Life-jackets and life -belts  
6307.90  - Other  6307.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
63.07  Other made up a rticles, including dress patterns.  As specified for subheadings  
6307.10  - Floor-cloths, dish -cloths, dusters and similar cleaning cloths  [CTH]  
6307.20  - Life jackets and life -belts CTH 
6307.90  -Other  [CTH, provided the starting material is 
prebleached o r unbleached fabric.]  
 
HS2002  Description  Rule 
63.07  Other made up articles, including dress patterns.  As specified for subheadings  
6307.10  - Floor-cloths, dish -cloths, dusters and similar cleaning cloths  [CTH]  
6307.20  - Life jackets and life -belts CTH 
6307.90  -Other  [CTH, provided the starting material is 
prebleached or unbleached fabric.]  
 
HS2007  Description  Rule 
63.07  Other made up articles, including dress patterns.  As specified for subheadings  
6307.10  - Floor-cloths, dish -cloths, dusters and similar cleaning cloths  [CTH]  
6307.20  - Life jackets and life -belts CTH 
6307.90  -Other  [CTH, provided the starting material is 
prebleached or unbleached fabric.]  
 
HS2012  Description  Rule 
63.07  Other made up articles, including dress patterns.  As speci fied for subheadings  
6307.10  - Floor-cloths, dish -cloths, dusters and similar cleaning cloths  [CTH]  
6307.20  - Life jackets and life -belts CTH 
6307.90  -Other  [CTH except from split heading 96.19(k), 
provided the starting material is 
prebleached or unblea ched fabric.]  
 
(c) Comments by the Secretariat  
See heading 96.19.  
102.  Heading 64.06  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
64.06  Parts of footwear (including uppers 
whether or not attached to soles 
other than outer soles); 
removable in -soles, heel cushions 
and similar articles; gaiters, 
leggings and similar articles, and 
parts thereof.  64.06  Parts of footwear (including uppers 
whether or not attached to soles 
other than outer soles); 
removable in -soles, heel cushions 
and similar article s; gaiters, 
leggings and similar articles, and 
parts thereof.   
6406.10  - Uppers and parts thereof, other 
than stiffeners  6406.10  - Uppers and parts thereof, other 
than stiffeners   
6406.20  - Outer soles and heels, of rubber 
or plastics  6406.20  - Outer sol es and heels, of rubber 
or plastics   JOB/RO/4/Rev.1  
 
- 119 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
 - Other:  6406.90  - Other  Subheadings 6406.91 
and 6406 .99 have been 
merged into new 
subheading 6406.90 
because of the low 
volume of trade.  
6406.91  -- Of wood  - deleted   
6406.99  -- Of other materials  - deleted   
 
(b) Tech nical Rectification  
HS1996  Description  Rule 
64.06  Parts of footwear (including uppers whether or not attached to soles 
other than outer soles); removable in -soles, heel cushions and similar 
articles; gaiters, leggings and similar articles, and parts there of. As specified for split heading  
ex6406(a)  - Uppers to which an inner sole is permanently attached which 
completely closes the bottom  [CTHS]  
ex6406(b)  - Other  [CTHS]  
ex6406(c)  - Parts of uppers  CTH 
 
HS2002  Description  Rule 
64.06  Parts of footwear ( including uppers whether or not attached to soles 
other than outer soles); removable in -soles, heel cushions and similar 
articles; gaiters, leggings and similar articles, and parts thereof.  As specified for split heading  
ex6406(a)  - Uppers to which an inn er sole is permanently attached which 
completely closes the bottom  [CTHS]  
ex6406(b)  - Other  [CTHS]  
ex6406(c)  - Parts of uppers  CTH 
 
HS2007  Description  Rule 
64.06  Parts of footwear (including uppers whether or not attached to soles 
other than outer sol es); removable in -soles, heel cushions and similar 
articles; gaiters, leggings and similar articles, and parts thereof.  As specified for split heading  
ex6406(a)  - Uppers to which an inner sole is permanently attached which 
completely closes the bottom  [CTHS] 
ex6406(b)  - Other  [CTHS]  
ex6406(c)  - Parts of uppers  CTH 
 
HS2012  Description  Rule 
64.06  Parts of footwear (including uppers whether or not attached to soles 
other than outer soles); removable in -soles, heel cushions and similar 
articles; gaiters, leggings and similar articles, and parts thereof.  As specified for split heading  
ex6406(a)  - Uppers to which an inner sole is permanently attached which 
completely closes the bottom  [CTHS]  
ex6406(b)  - Other  [CTHS]  
ex6406(c)  - Parts of uppers  CTH 
 
(c) Comme nts by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
103.  Head ing 65.05  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
65.05  Hats and other headgear, knitted 
or crocheted, or made up from 
lace, felt or other textile fabric, in 
the piece (but not in strips), 
whether or not lined or trimmed; 
hair-nets of any material, whether 
or not lined or trimmed.  65.05  Hats and other headgear, knitted 
or crocheted, or made up from 
lace, felt or other textile fabric, in 
the piece (but not in strips), 
whether or not lined or trimmed; 
hair-nets of any material, whet her 
or not lined or trimmed.   
6505.10  - Hair-nets - deleted  Subheading s 6505.10 
and 6505.90 have been 
deleted because of the 
low volume of trade.  JOB/RO/4/Rev.1  
 
- 120 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
6505.90  - Other  - deleted   
 
(b) Technical Rectification  
HS1996  Description  Rule 
65.05  Hats and other headgear , knitted or crocheted, or made up from lace, felt 
or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair -nets of any material, whether or not lined or trimmed.  CTH 
 
HS2002  Description  Rule 
65.05  Hats and other  headgear, knitted or crocheted, or made up from lace, felt 
or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair -nets of any material, whether or not lined or trimmed.  CTH 
 
HS200767 Description  Rule 
65.05  Hats and other headgear, knitted or crocheted, or made up from lace, felt 
or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair -nets of any material, whether or not lined or trimmed.  As specified for split heading  
ex65.05(a)  - Felt hats and other felt headgear, made from the hat bodies, hoods or 
plateaux of heading 65.01, whether or not lined or trimmed.  CTHS  
ex65.05(b)  - Other  CTHS  
 
HS2012  Description  Rule 
65.05  Hats and other headgear, knitted or crocheted, or ma de up from lace, felt 
or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair -nets of any material, whether or not lined or trimmed.  As specified for split heading  
ex65.05(a)  - Felt hats and other felt headgear, ma de from the hat bodies, hoods or 
plateaux of heading 65.01, whether or not lined or trimmed.  CTHS  
ex65.05(b)  - Other  CTHS  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of  the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
104.  Heading 68.11  
(a) HS change  
HS2007  Description  HS2012  Description  Reason for change  
68.11  Articles of asbestos -cement, of 
cellulose f ibre-cement or the 
like. 68.11  Articles of asbestos -cement, of 
cellulose fibre -cement or the 
like.  
6811.40  - Containing asbestos  6811.40  - Containing asbestos   
 - Not containing asbestos:   - Not containing asbestos:   
6811.81  -- Corrugated sheets  6811.8 1 -- Corrugated sheets   
6811.82  -- Other sheets, panels, tiles 
and similar articles  6811.82  -- Other sheets, panels, tiles 
and similar articles   
6811.83  -- Tubes, pipes and tube or pipe 
fittings  - deleted  Deletion of subheading 
6811.83 because of the low  
volume of trade.  
6811.89  -- Other articles  6811.89  -- Other articles   
 
(b) Technical Rectification  
HS1996  Description  Rule 
68.11  Articles of asbestos -cement, of cellulose fibres -cement or the like  CTSH  
 
HS2002  Description  Rule 
68.11  Articles of asbestos -cement, of cellulose fibres -cement or the like  CTSH  
 
                                               
67 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 121 - 
 
  HS200768 Description  Rule 
68.11  Articles of asbestos -cement, of cellulose fibres -cement or the like  As specified for split heading  
ex68.11(a)  - Corrugated sheets  CTHS  
ex68.11(b)  - Other sheets, pane ls, tiles and similar articles  CTHS  
ex68.11(c)  - Tubes, pipes and tube or pipe fittings  CTHS  
ex68.11(d)  - Other  CTHS  
 
HS2012  Description  Rule 
68.11  Articles of asbestos -cement, of cellulose fibres -cement or the like  As specified for split heading  
ex68.11(a)  - Corrugated sheets  CTHS  
ex68.11(b)  - Other sheets, panels, tiles and similar articles  CTHS  
ex68.11(c)  - Tubes, pipes and tube or pipe fittings  CTHS  
ex68.11(d)  - Other  CTHS  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomencla ture occurs at subheading level and does not 
alter the scope of the rule, which is set at a split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
105.  Heading 73.19  
(a) HS Change  
HS2007  Description  HS2012  Description  Reaso n for change  
73.19  Sewing needles, knitting 
needles, bodkins, crochet 
hooks, embroidery stilettos 
and similar articles, for use in 
the hand, of iron or steel; 
safety pins and other pins of 
iron or steel, not elsewhere 
specified or included.  73.19  Sewing n eedles, knitting 
needles, bodkins, crochet 
hooks, embroidery stilettos 
and similar articles, for use in 
the hand, of iron or steel; 
safety pins and other pins of 
iron or steel, not elsewhere 
specified or included.   
7319.20  -  Safety pins  - (deleted)   
7319.30 -  Other pins  - (deleted)   
  7319.40  - Safety pins and other pins  Subheadings 7319.20 and 
7319.30 have been merged 
into new subheading 7319.40 
because of the low volume of 
trade. 
7319.90  -  Other  7319.90  - Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
73.19  Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and 
similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron 
or steel, not elsewhere specified or included.  CTH 
 
HS2002  Description  Rule 
73.19  Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and 
similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron 
or steel, not elsewhere specified or included.  CTH 
 
HS200769 Description  Rule 
73.19  Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and 
similar articles, for use in the hand, of iron or steel; safety pins and other pins of 
iron or steel, not elsewhere specified or included.  CTH 
 
HS2012  Description  Rule 
73.19  Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and 
similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron 
or steel, not elsewhere specified or included.  CTH 
 
                                               
68 As per technical rectification in JOB/RO/3.Rev.1.  
69 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 122 - 
 
  (c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 
106.  Heading 74.18  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
74.18  Table, kitchen or other household 
articles and parts thereof, of 
copper; pot scourers and scouring 
or polishing pads, gloves and the 
like, of copper; sanitary ware and 
parts thereof, of copper.  74.18  Table, kitchen or other household 
articles and parts thereof, of 
copper; pot scourers and scouring 
or polishing pads, gloves and the 
like, of copper; sanitary ware and 
parts thereof, of copper.   
 -  Table, kitchen or other h ousehold 
articles and parts thereof; pot 
scourers and scouring or polishing 
pads, gloves and the like:  7418.10  -  Table, kitchen or other household 
articles and parts thereof; pot 
scourers and scouring or polishing 
pads, gloves and the like  Subheadings 74 18.11 
and 7418.19 have been 
merged into new 
subheading 7418.10 
because of the low 
volume of trade.  
7418.11  --  Pot scourers and scouring or 
polishing pads, gloves and the like  - (deleted)   
7418.19  --  Other  - (deleted)   
7418.20  -  Sanitary ware and part s thereof  7418.20  -  Sanitary ware and parts thereof   
 
(b) Technical Rectification  
HS1996  Description  Rule 
74.18  Table, kitchen or other household articles and parts thereof, of copper; pot 
scourers and scouring or polishing pads, gloves and the like, of cop per; sanitary 
ware and parts thereof, of copper.  CTH 
 
HS2002  Description  Rule 
74.18  Table, kitchen or other household articles and parts thereof, of copper; pot 
scourers and scouring or polishing pads, gloves and the like, of copper; sanitary 
ware and p arts thereof, of copper.  CTH 
 
HS200770 Description  Rule 
74.18  Table, kitchen or other household articles and parts thereof, of copper; pot 
scourers and scouring or polishing pads, gloves and the like, of copper; 
sanitary ware and parts thereof, of copper . As specified for split heading  
ex74.18(a)  - Cooking or heating apparatus of a kind used for domestic purposes, non -
electric, and parts thereof, of copper.  CTHS, except from split 
subheading ex7419.99(c)  
ex74.18(b)  - Other  CTHS  
 
HS2012  Description  Rule 
74.18  Table, kitchen or other household articles and parts thereof, of copper; pot 
scourers and scouring or polishing pads, gloves and the like, of copper; 
sanitary ware and parts thereof, of copper.  As specified for split heading  
ex74.18(a)  - Cooking or heating apparatus of a kind used for domestic purposes, non -
electric, and parts thereof, of copper.  CTHS, except from split 
subheading ex7419.99(c)  
ex74.18(b)  - Other  CTHS  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occur s at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 
However, as noted in JOB/RO/3.Rev.1, the Secretariat is of the view that the c hange from 
split heading ex74.18 (a) to ex74.18 (b) is unfeasible.  Therefore, the rule for heading 74.18 
could be simplified to"CTH".  
                                               
70 As per technical recti fication in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 123 - 
 
   
107.  Heading 76.15  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
76.15  Table, kitchen or other household  
articles and parts thereof, of 
aluminium; pot scourers and 
scouring or polishing pads, gloves 
and the like, of aluminium; 
sanitary ware and parts thereof, of 
aluminium.  76.15  Table, kitchen or other household 
articles and parts thereof, of 
aluminium; pot scourers and 
scouring or polishing pads, gloves 
and the like, of aluminium; sanitary 
ware and parts thereof, of 
aluminium.   
 -  Table, kitchen or other household 
articles and parts thereof; pot 
scourers and scouring or polishing 
pads, gloves and the like:  7615.10  -  Table, kitchen or other household 
articles and parts thereof; pot 
scourers and scouring or polishing 
pads, gloves and the like  Subheadings 7615.11 
and 7615.19 have 
been merged into new 
subheading 7615.10 
because of the low 
volume of trade.  
7615.11  --  Pot scourers and scouring or 
polishing pads, gloves and the like  - (deleted)   
7615.19  --  Other  - (deleted)   
7615.20  -  Sanitary ware and parts thereof  7615.20  -  Sanitary ware and parts thereof   
 
(b) Technical Rectification  
HS1996  Description  Rule 
76.15  Table, kitchen or other household articles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary 
ware and parts thereof, of aluminium.  CTH 
 
HS2002  Description  Rule 
76.15  Table,  kitchen or other household articles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary 
ware and parts thereof, of aluminium.  CTH 
 
HS2007  Description  Rule 
76.15  Table, kitchen or oth er household articles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary 
ware and parts thereof, of aluminium.  CTH 
 
HS2012  Description  Rule 
76.15  Table, kitchen or other household ar ticles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary 
ware and parts thereof, of aluminium.  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 
108.  Heading 82.01  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
82.01  Hand tools, the following: spades, 
shovels, mattocks, picks, hoes, forks 
and rakes; axes, bill hooks and 
similar hewing tools; secateurs and 
pruners of any kind; scythes, 
sickles, hay knives, hedge shears, 
timber wedges and other tools of a 
kind used in agri culture, horticulture 
or forestry.  82.01  Hand tools, the following: spades, 
shovels, mattocks, picks, hoes, forks 
and rakes; axes, bill hooks and 
similar hewing tools; secateurs and 
pruners of any kind; scythes, 
sickles, hay knives, hedge shears, 
timber we dges and other tools of a 
kind used in agriculture, horticulture 
or forestry.   
8201.20  -  Forks  - (deleted)  Deletion of 
subheading 8201.20 JOB/RO/4/Rev.1  
 
- 124 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
because of the low 
volume of trade.  
8201.90  -  Other hand tools of a kind used in 
agriculture, horticulture or fore stry 8201.90  -  Other hand tools of a kind used in 
agriculture, horticulture or forestry   
 
(b) Technical Rectification  
HS1996  Description  Rule 
82.01  Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; 
axes, bill hooks and simi lar hewing tools; secateurs and pruners of any kind; scythes, 
sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in 
agriculture, horticulture or forestry.  CTH 
 
HS2002  Description  Rule 
82.01  Hand tools, the following: spades,  shovels, mattocks, picks, hoes, forks and rakes; 
axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, 
sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in 
agriculture, horticulture or forestr y. CTH 
 
HS2007  Description  Rule 
82.01  Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; 
axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, 
sickles, hay knives, hedge shears, timber we dges and other tools of a kind used in 
agriculture, horticulture or forestry.  CTH 
 
HS2012  Description  Rule 
82.01  Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; 
axes, bill hooks and similar hewing tools; secateurs and  pruners of any kind; scythes, 
sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in 
agriculture, horticulture or forestry.  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading lev el and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
109.  Heading 82.05  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
82.05  Hand tools (inclu ding glaziers' 
diamonds), not elsewhere 
specified or included; blow lamps; 
vices, clamps and the like, other 
than accessories for and parts of, 
machine tools; anvils; portable 
forges; hand or pedal -operated 
grinding wheels with frameworks.  82.05  Hand tools  (including glaziers' 
diamonds), not elsewhere specified or 
included; blow lamps; vices, clamps 
and the like, other than accessories for 
and parts of, machine tools; anvils; 
portable forges; hand or pedal -
operated grinding wheels with 
frameworks.   
8205.80  -  Anvils; portable forges; hand or 
pedal -operated grinding wheels 
with frameworks  - (deleted)  Deletion of 
subheading 8205.80 
because of the low 
volume of trade.  
8205.90  -  Sets of articles of two or more of 
the foregoing subheadings  8205.90  -  Other, in cluding sets of articles of two 
or more of subheadings of this heading   
 
(b) Technical Rectification  
HS1996  Description  Rule 
82.05  Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; 
vices, clamps and the like, other t han accessories for and parts of, machine tools; anvils; 
portable forges; hand or pedal -operated grinding wheels with frameworks.  CTH 
 JOB/RO/4/Rev.1  
 
- 125 - 
 
  HS2002  Description  Rule 
82.05  Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lam ps; 
vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; 
portable forges; hand or pedal -operated grinding wheels with frameworks.  CTH 
 
HS2007  Description  Rule 
82.05  Hand tools (including glaziers' diamonds), not el sewhere specified or included; blow lamps; 
vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; 
portable forges; hand or pedal -operated grinding wheels with frameworks.  CTH 
 
HS2012  Description  Rule 
82.05  Hand tools  (including glaziers' diamonds), not elsewhere specified or included; blow lamps; 
vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; 
portable forges; hand or pedal -operated grinding wheels with frameworks.  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 
110.  Heading 8 4.52 
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
84.52  Sewing machines, other than book -
sewing machines of heading 84.40; 
furniture, bases and covers specially 
designed for sewing machines; 
sewing machine needles.  84.52  Sewing machin es, other than book -
sewing machines of heading 84.40; 
furniture, bases and covers specially 
designed for sewing machines; 
sewing machine needles.   
8452.40  -  Furniture, bases and covers for 
sewing machines and parts thereof  - (deleted)  Deletion of 
subhead ing 8452.40 
because of the low 
volume of trade.  
8452.90  -  Other parts of sewing machines  8452.90  -  Furniture, bases and covers for 
sewing machines and parts thereof; 
other parts of sewing machines   
 
(b) Technical Rectification  
HS1996  Description  Rule 
84.52 Sewing machines, other than book -sewing machines of heading 
No. 84.40; furniture, bases and covers specially designed for sewing 
machines; sewing machine needles.  As specified for 
subheadings  CTH; or 35% 
value -added rule  
8452.10  - Sewing machines of the  household type  CTSH   
 - Other sewing machines:    
8452.21  --  Automatic units  CTSH   
8452.29  --  Other  CTSH   
8452.30  - Sewing machine needles  CTSH   
8452.40  - Furniture, bases and covers for sewing machines and parts thereof  CTSH   
8452.90  - Other parts  of sewing machines  CTH  
 
HS2002  Description  Rule 
84.52  Sewing machines, other than book -sewing machines of heading 
No. 84.40; furniture, bases and covers specially designed for sewing 
machines; sewing machine needles.  As specified for 
subheadings  CTH; or 35% 
value -added rule  
8452.10  - Sewing machines of the household type  CTSH   
 - Other sewing machines:    
8452.21  --  Automatic units  CTSH   
8452.29  --  Other  CTSH   
8452.30  - Sewing machine needles  CTSH   
8452.40  - Furniture, bases and covers for sewin g machines and parts thereof  CTSH   
8452.90  - Other parts of sewing machines  CTH  
 
HS2007  Description  Rule 
84.52  Sewing machines, other than book -sewing machines  of heading 
No. 84.40; furniture, bases and covers specially designed for sewing As specified for 
subheadings  CTH; or 35% 
value -added rule  JOB/RO/4/Rev.1  
 
- 126 - 
 
  HS2007  Description  Rule 
machines; s ewing machine needles.  
8452.10  - Sewing machines of the household type  CTSH   
 - Other sewing machines:    
8452.21  --  Automatic units  CTSH   
8452.29  --  Other  CTSH   
8452.30  - Sewing machine needl es CTSH   
8452.40  - Furniture, bases and covers for sewing machines and parts thereof  CTSH   
8452.90  - Other parts of sewing machines  CTH  
 
HS 2012  Description  Rule 
84.52  Sewing machines, other than book -sewing machines of heading 
No. 84.40; furniture, bases and covers specially designed for 
sewing machines; sewing machine needles.  As specified for 
subheadings  CTH; or 35% 
value -added rule  
8452.10  - Sewing machines of the household type  CTSH   
 - Other sewing machines:    
8452.21  --  Automatic units  CTSH   
8452.29  --  Other  CTSH   
8452.30  - Sewing machine needles  CTSH   
8452.90  - Furniture, bases and covers for sewing machines and parts 
thereof; other parts of sewing machines:  As specified for 
split subheading   
ex8452.90(a)  -- Furniture, bases and covers  for sewing machines and parts 
thereof  CTSHS   
ex8452.90(b)  -- Other parts of sewing machines  CTH  
 
(c) Comments by the Secretariat  
In HS2012, furniture, bases and covers for sewing machines and parts thereof (HS2007 
subheading 8452.40) are now classified wit h subheading 8452.90, together with other parts 
of sewing machines.  Therefore, technically and to keep the same outcome as in the 
Consolidated Text, a rule set at split subheading level maybe needed.  
 
However, a change to "furniture, bases and covers…and parts thereof"71 from products 
classified in other subheadings of heading 84.52 seems impossible.  The change could be 
possible by means of disassembly, but primary chapter rules/notes for Chapters 84 -90 
specify that "the disassembly of goods shall not be c onsidered as the change required by the 
rule set forth in the matrix" .  Likewise, change to other subheadings of heading 84.52 from 
"furniture, bases…and parts thereof" seems unlikely to happen.  Therefore the Secretariat is 
of the view that the "CTH" rule  could be kept for the HS2012 subheading 8452.90.  
  
111.  Heading 84.56  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
84.56  Machine -tools for working any 
material by removal of material, by 
laser or other light or photon 
beam, ultrasonic, el ectro-
discharge, electro -chemical, 
electron beam, ionic -beam or 
plasma arc processes.  84.56  Machine -tools for working any 
material by removal of material, by 
laser or other light or photon beam, 
ultrasonic, electro -discharge, 
electro -chemical, electron bea m, 
ionic-beam or plasma arc 
processes; water -jet cutting 
machines.  The scope of heading 
84.56 was expanded 
to cover also water -jet 
cutting machines.  
8456.10  -  Operated by laser or other light 
or photon beam processes  8456.10  -  Operated by laser or other  light 
or photon beam processes   
8456.20  -  Operated by ultrasonic processes  8456.20  -  Operated by ultrasonic processes   
8456.30  -  Operated by electro -discharge 
processes  8456.30  -  Operated by electro -discharge 
processes   
8456.90  -  Other  8456.90  -  Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
                                               
71 The HS2012 Explanatory Notes read as follows regarding furniture, bases and covers for sewing 
machines: " B) Furniture, bases and covers specially designed for sewing machines. For example, stands which 
can be used as tables or  cabinets, and parts of such furniture (drawers, extension boards, etc), bases and 
covers are classified in this heading, even if presented separately.  Separate cases mainly for protection or 
carrying purposes, if presented separately, are classified in t heir respective headings".  
 JOB/RO/4/Rev.1  
 
- 127 - 
 
  HS1996  Description  Rule 
84.56  Machine -tools for working any material by removal of material, by 
laser or other light or photon beam, ultrasonic, electro -discharge, 
electro -chemical, electron beam, ionic -beam or plasma arc 
processes.  CTH CTH, except from 
heading 84.66; or 
35% value -added 
rule 
84.79  Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH; or 35% value -
added rule  
8479.10  - Machinery for public works, building or the like  CTSH   
8479.20  - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils  CTSH   
8479.30  - Presses for the manufacture of particle board or fibre building 
board of wood o r other ligneous materials and other machinery for 
treating wood or cork  CTSH   
8479.40  - Rope or cable -making machines  CTSH   
8479.50  - Industrial robots, not elsewhere specified or included  CTSH   
8479.60  - Evaporative air coolers  CTSH   
 - Other machine s and mechanical appliances:    
8479.81  --   For treating metal, including electric wire coil -winders  CTSH   
8479.82  --   Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines  CTSH   
8479.89  -- Other  CTSH   
8479.90  - Parts CTH  
 
HS2002  Description  Rule 
84.56  Machine -tools for working any material by removal of material, by 
laser or other light or photon beam, ultrasonic, electro -discharge, 
electro -chemical, electron beam, ionic -beam or plasma arc 
process es. CTH CTH, except from 
heading 84.66; or 
35% value -added 
rule 
84.79  Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH; or 35% value -
added rule  
8479.10  - Machinery for public works, building or the like  CTSH   
8479.20  - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils  CTSH   
8479.30  - Presses for the manufacture of particle board or fibre building 
board of wood or other  ligneous materials and other machinery for 
treating wood or cork  CTSH   
8479.40  - Rope or cable -making machines  CTSH   
8479.50  - Industrial robots, not elsewhere specified or included  CTSH   
8479.60  - Evaporative air coolers  CTSH   
 - Other machines and m echanical appliances:    
8479.81  -- For treating metal, including electric wire coil -winders  CTSH   
8479.82  -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines  CTSH   
8479.89  -- Other  CTSH   
8479.90  - Parts CTH  
 
HS200772 Description  Rule 
84.56  Machine -tools for working any material by 
removal of material, by laser or other light or 
photon beam, ultrasonic, electro -discharge, 
electro -chemical, electron beam, ionic -beam 
or plasma arc processes.  CTH, e xcept from split 
subheadings ex8486.10(c), 
ex8486.10(d), ex8486.20(d), 
ex8486.20(e), ex8486.30(c), 
ex8486.30(d), ex8486.30(e), 
ex8486.30(f) or ex8486.40(c)  CTH, except from 
heading 84.66; or 35% 
value -added rule  
84.79  Machines and mechanical appliances ha ving 
individual functions, not specified or included 
elsewhere in this Chapter.  As specified for subheadings  CTH; or 35% value -
added rule  
8479.10  - Machinery for public works, building or the 
like CTSH   
8479.20  - Machinery for the extraction or preparati on 
of animal or fixed vegetable fats or oils  CTSH   
8479.30  - Presses for the manufacture of particle 
board or fibre building board of wood or 
other ligneous materials and other machinery 
for treating wood or cork  CTSH   
8479.40  - Rope or cable -making mach ines CTSH   
8479.50  - Industrial robots, not elsewhere specified or 
included  CTSH, except from split 
subheading ex8486.30(j)   
8479.60  - Evaporative air coolers  CTSH   
 - Other machines and mechanical appliances:    
8479.81  -- For treating metal, including  electric wire 
coil-winders  CTSH   
8479.82  -- Mixing, kneading, crushing, grinding, 
screening, sifting, homogenising, emulsifying 
or stirring machines  CTSH   
                                               
72 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 128 - 
 
  HS200772 Description  Rule 
8479.89  -- Other  CTSH, except from split 
subheading ex8486.10(h), 
ex8486.20(n), ex8486.30(k), 
ex8486.40(h), subheadings 
8508.19 or 8508.60.   
8479.90  - Parts CTH, except from split subheading 
ex8486.90(m) or subheading 
8508.70.   
 
HS2012  Description  Rule 
84.56  Machine -tools for working any material by 
removal of material, by laser or other light or 
photon beam, ultrasonic, electro -discharge, 
electro -chemical, electron beam, ionic -beam 
or plasma arc processes; water -jet cutting 
machines.  As specified for split headings  CTH, except from 
heading 84.66; or 35% 
value -added rule  
ex84.56(a)  - Water -jet cutt ing machines  CTSH, except from subheadings 
8479.89, 8479.71, 8479.79, split 
subheadings ex8486.10(h), 
ex8486.20(n), ex8486.30(k), 
ex8486.40(h), or subheadings 
8508.19, 8508.60 .  
ex84.56(b)  - Other  CTH, except from split 
subheadings ex8486.10(c), 
ex8486.10 (d), ex8486.20(d), 
ex8486.20(e), ex8486.30(c), 
ex8486.30(d), ex8486.30(e),  
ex8486.30(f) or ex8486.40(c).   
 
(c) Comments by the Secretariat  
Water -jet cutting machines, classified in HS2007 as part of subheading ex8479.89 have 
been transferred to HS2012 headin g ex84.56.   The mechanical transposition of the rule 
requires that in HS2012, the rule be set at split heading level to provide for a different rule 
for water -jet cutting machines, and for machine -tools of heading 84.56 (carrying over the 
exceptions which resulted from the HS2002 -HS2007  transposition exercise).  The creation of 
exceptions to the rules may be necessary to prevent widening the scope of the rule. 
However, the Secretariat is of the view that a "CTSH" for split heading ex84.56(a) and a 
"CTH" for  split heading ex84.56(b) would be enough for heading 84.56 and would suggest 
simplifying the rule by deleting the newly created exceptions.  
 
112.  Heading 84.66  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
84.66  Parts and accessories suita ble 
for use solely or principally with 
the machines of headings 84.56 
to 84.65, including work or tool 
holders, self -opening dieheads, 
dividing heads and other special 
attachments for machine -tools; 
tool holders for any type of tool 
for working in the hand . 84.66  Parts and accessories suitable for 
use solely or principally with the 
machines of headings 84.56 to 
84.65, including work or tool 
holders, self -opening dieheads, 
dividing heads and other special 
attachments for machine -tools; 
tool holders for any t ype of tool 
for working in the hand.  The amendment of heading 
84.56 to cover also water -jet 
cutting machines entails the 
transfer of certain products 
to subheading 8466.93.  
 -Other:   -Other:   
8466.93  --  For machines of headings 
84.56 to 84.61  8466.93  --  For machines of headings 
84.56 to 84.61   
84.79  Machines and mechanical 
appliances having individual 
functions, not specified or 
included elsewhere in this 
Chapter.  84.79  Machines and mechanical 
appliances having individual 
functions, not specified or 
included elsewhere in this 
Chapter.   
8479.90  - Parts 8479.90  - Parts  
 JOB/RO/4/Rev.1  
 
- 129 - 
 
  (b) Technical Rectification  
HS1996  Description  Rule 
84.66  Parts and accessories suitable for use solely or principally with the 
machines of headings Nos. 84.56 to 84.65, including work o r tool 
holders, self -opening dieheads, dividing heads and other special 
attachments for machine -tools; tool holders for any type of tool for 
working in the hand.  CTH CTH 
84.79  Machines and mechanical appliances having individual functions, not 
specified o r included elsewhere in this Chapter.  As specified for 
subheadings  CTH; or 35% value -
added rule  
8479.10  - Machinery for public works, building or the like  CTSH   
8479.20  - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oi ls CTSH   
8479.30  - Presses for the manufacture of particle board or fibre building board 
of wood or other ligneous materials and other machinery for treating 
wood or cork  CTSH   
8479.40  - Rope or cable -making machines  CTSH   
8479.50  - Industrial robots, n ot elsewhere specified or included  CTSH   
8479.60  - Evaporative air coolers  CTSH   
 - Other machines and mechanical appliances:    
8479.81  --  For treating metal, including electric wire coil -winders  CTSH   
8479.82  --  Mixing, kneading, crushing, grinding,  screening, sifting, 
homogenising, emulsifying or stirring machines  CTSH   
8479.89  --   Other  CTSH   
8479.90  - Parts CTH  
 
HS2002  Description  Rule 
84.66  Parts and accessories suitable for use solely or principally with the 
machines of headings 84.56 to 84.65, including work or tool holders, 
self-opening dieheads, dividing heads and other special attachments 
for machine -tools; tool holders for any type of tool for working in the 
hand.  CTH CTH 
84.79  Machines and mechanical appliances having individual fun ctions, not 
specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH; or 35% 
value -added rule  
8479.10  - Machinery for public works, building or the like  CTSH   
8479.20  - Machinery for the extraction or preparation of animal or fix ed 
vegetable fats or oils  CTSH   
8479.30  - Presses for the manufacture of particle board or fibre building board 
of wood or other ligneous materials and other machinery for treating 
wood or cork  CTSH   
8479.40  - Rope or cable -making machines  CTSH   
8479.50  - Industrial robots, not elsewhere specified or included  CTSH   
8479.60  - Evaporative air coolers  CTSH   
 - Other machines and mechanical appliances:    
8479.81  -- For treating metal, including electric wire coil -winders  CTSH   
8479.82  -- Mixing, kneading , crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines  CTSH   
8479.89  -- Other  CTSH   
8479.90  - Parts CTH  
 
HS200773 Description  Rule 
84.66  Parts and accessories suitable for use solely or principally 
with the machines o f headings 84.56 to 84.65, including 
work or tool holders, self -opening dieheads, dividing heads 
and other special attachments for machine -tools; tool 
holders for any type of tool for working in the hand.  CTH, except from split 
subheadings ex8486.90(e) 
to (k) CTH 
84.79  Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this 
Chapter.  As specified for subheadings  CTH; or 35% 
value -added rule  
8479.10  - Machinery for public works, building or the like  CTSH   
8479.20  - Machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils  CTSH   
8479.30  - Presses for the manufacture of particle board or fibre 
building board of wood or other ligneous materials and 
other machinery for treating woo d or cork  CTSH   
8479.40  - Rope or cable -making machines  CTSH   
8479.50  - Industrial robots, not elsewhere specified or included  CTSH, except from split 
subheading ex8486.30(j)   
8479.60  - Evaporative air coolers  CTSH   
 - Other machines and mechanical app liances:    
8479.81  -- For treating metal, including electric wire coil -winders  CTSH   
8479.82  -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines  CTSH   
                                               
73 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 130 - 
 
  HS200773 Description  Rule 
8479.89  -- Other  CTSH, except from split 
subhe ading ex8486.10(h), 
ex8486.20(n), 
ex8486.30(k), 
ex8486.40(h), subheadings 
8508.19 or 8508.60.   
8479.90  - Parts CTH, except from split 
subheading ex8486.90(m) 
or subheading 8508.70.   
 
HS2012  Description  Rule 
84.66  Parts and accessories suitable for use solely or principally 
with the machines of headings 84.56 to 84.65, including 
work or tool holders, self -opening dieheads, dividing 
heads and other special attachments for machine -tools; 
tool holders for any type of tool for working in the hand.  As specifi ed for split headings  CTH 
ex84.66(a)  - Parts of water -jet cutting machines  CTHS, except from heading 84.79, 
split subheading ex8486.90(m) or 
subheading 8508.70.   
ex84.66(b)  - Other  CTH, except from split 
subheadings ex8486.90 (e) to (k).   
 
(c) Comments by t he Secretariat  
Parts of water -jet cutting machines, classified in HS2007 as part of subheading ex8479.90 
have been transferred to HS2012 heading ex84.66.   The mechanical transposition of the rule 
requires that in HS2012, the rule be set at split heading le vel to provide for a rule for water -
jet cutting machines parts, and another for other parts of heading 84.66 (carrying over the 
exceptions which resulted from the HS2002 -HS2007  transposition exercise).74  
 
However, since "CTH "is the rule used across chapte r 84, for  "parts and chapter primary 
rules stipulate that disassembly is not an origin conferring process, the Secretariat is of the 
view that a "CTH" would be enough for heading 84.66.  
 
113.  Heading 84.79  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
84.79  Machines and mechanical 
appliances having individual 
functions, not specified or 
included elsewhere in this 
Chapter.  84.79  Machines and mechanical 
appliances having individual 
functions, not specified or 
included elsewhere in this 
Chapter . New subheadings 8479.71 and 
8479.79 have been created to 
provide separately for 
passenger boarding bridges.  
 
At the same time, water -jet 
cutting machines have been 
transferred to heading 84.56.  
   -  Passenger boarding bridges:   
  8479.71  --  Of a kind  used in airports   
  8479.79  --  Other   
 -  Other machines and 
mechanical appliances:   -  Other machines and 
mechanical appliances:   
8479.81  --  For treating metal, including 
electric wire coil -winders  8479.81  --  For treating metal, 
including electri c wire coil -
winders   
8479.82  --  Mixing, kneading, crushing, 
grinding, screening, sifting, 
homogenising, emulsifying or 
stirring machines  8479.82  --  Mixing, kneading, crushing, 
grinding, screening, sifting, 
homogenising, emulsifying or 
stirring machines   
8479.89  --  Other  8479.89  --  Other   
8479.90  -  Parts 8479.90  -  Parts  
 
(b) Technical Rectification  
HS1996  Description  Rule 
84.79  Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter.  As spec ified for 
subheadings  CTH; or 35% value -
added rule  
                                               
74 Note that in JOB/RO/3.Rev.1 the Secretariat stated that, in its view, "CTH" was enough for the 
HS2007 transposed rules for  heading 84.66 and subheading 8479.90.  JOB/RO/4/Rev.1  
 
- 131 - 
 
  HS1996  Description  Rule 
8479.10  - Machinery for public works, building or the like  CTSH   
8479.20  - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils  CTSH   
8479.30  - Presses for the manufactu re of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork  CTSH   
8479.40  - Rope or cable -making machines  CTSH   
8479.50  - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers  CTSH   
 - Other machines and mechanical appliances:    
8479.81  --  For treating metal, including electric wire coil -winders  CTSH   
8479.82  --  Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifyin g or stirring machines  CTSH   
8479.89  --   Other  CTSH   
8479.90  - Parts CTH  
 
HS2002  Description  Rule 
84.79  Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH; or 35% value -
added rule  
8479.10  - Machinery for public works, building or the like  CTSH   
8479.20  - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils  CTSH   
8479.30  - Presses for the manufacture of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork  CTSH   
8479.40  - Rope or cable -making machines  CTSH   
8479.50  - Industrial robots, not elsewhere specified or included  CTSH   
8479.60  - Evaporative ai r coolers  CTSH   
 - Other machines and mechanical appliances:    
8479.81  -- For treating metal, including electric wire coil -winders  CTSH   
8479.82  -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines  CTSH   
8479.89  -- Other  CTSH   
8479.90  - Parts CTH  
 
HS200775 Description  Rule 
84.79  Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this 
Chapter.  As specified for subheadings  CTH; or 35% 
value -added  rule 
8479.10  - Machinery for public works, building or the like  CTSH   
8479.20  - Machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils  CTSH   
8479.30  - Presses for the manufacture of particle board or fibre 
building board of wood or other ligneous materials and 
other machinery for treating wood or cork  CTSH   
8479.40  - Rope or cable -making machines  CTSH   
8479.50  - Industrial robots, not elsewhere specified or included  CTSH, except from split 
subheading ex8486.30(j)   
8479. 60 - Evaporative air coolers  CTSH   
 - Other machines and mechanical appliances:    
8479.81  -- For treating metal, including electric wire coil -winders  CTSH   
8479.82  -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or  stirring machines  CTSH   
8479.89  -- Other  CTSH, except from split 
subheading ex8486.10(h), 
ex8486.20(n), ex8486.30(k), 
ex8486.40(h), subheadings 
8508.19 or 8508.60.   
8479.90  - Parts CTH, except from split 
subheading ex8486.90(m) or 
subheading 8508.70.   
 
HS2012  Description  Rule 
84.79  Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this 
Chapter.  As specified for subheadings  CTH; or 35% 
value -added rule  
8479.10  -  Machinery for public works, building  or the like  CTSH   
8479.20  -  Machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils  CTSH   
                                               
75 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 132 - 
 
  HS2012  Description  Rule 
8479.30  -  Presses for the manufacture of particle board or fibre 
building board of wood or other ligneous materials and 
other machi nery for treating wood or cork  CTSH   
8479.40  -  Rope or cable -making machines  CTSH   
8479.50  -  Industrial robots, not elsewhere specified or included  CTSH, except from split 
subheading ex8486.30(j)   
8479.60  -  Evaporative air coolers  CTSH   
 -  Passenge r boarding bridges:    
8479.71  --  Of a kind used in airports  CTSH, except from split 
heading ex84.56(a), 
subheadings 8479.79, 
8479.89, split subheadings 
ex8486.10(h), ex8486.20(n), 
ex8486.30(k), ex8486.40(h), 
or subheadings 8508.19, 
8508.60   
8479.79  --  Other  CTSH, except from split 
heading ex84.56(a),   
subheadings 8479.71 or 
8479.89, or split subheadings 
ex8486.10(h), ex8486.20(n), 
ex8486.30(k), ex8486.40(h ), 
or subheadings 8508.19, 
8508.60   
 -  Other machines and mechanical appliances:    
8479.81  --  For treating metal, including electric wire coil -winders  CTSH   
8479.82  --  Mixing, kneading, crushing, grinding, screening, 
sifting, homogenising, emulsifying or stirring machines  CTSH   
8479.89  --  Other  CTSH, split heading 
ex84.56(a), subheadings 
8479.71, 8479.79,split 
subheadings ex8486.10(h), 
ex8486.20(n), ex8486.30(k), 
ex8486.40(h ), or subheadings 
8508.19, 8508.60   
8479.90  -  Parts CTH, except from split 
headings ex84.66(a), split 
subheading ex8486.90(m), or 
subheading 8508.70.   
 
(c) Comments by the S ecretariat  
Water -jet cutting machines (ex8479.89) and parts thereof (ex8479.90) were transferred to 
HS2012 headings ex84.56 and ex84.66, respectively. Therefore, new exceptions were 
created in the mechanically rectified rule for subheadings 8479.89 and 847 9.90.  
In addition, "CTSH" rule, with some exceptions was set for the newly created subheadings 
8479.71 and 8479.79 for passenger boarding bridges (previously classified in subheading 
ex8479.89).  
114.  Heading 85.07  
(a) HS Change  
HS2007  Description  HS2012  Descriptio n Reason for change  
85.07  Electric accumulators, 
including separators 
therefor, whether or not 
rectangular (including 
square).  85.07  Electric accumulators, 
including separators therefor, 
whether or not rectangular 
(including square).  New subheadings 8507. 50 and 
8507.60 have been created to 
provide separately for nickel -metal 
hydride accumulators and lithium -
ion accumulators, respectively.  
8507.10  -  Lead-acid, of a kind used 
for starting piston engines  8507.10  -  Lead-acid, of a kind used 
for starting pis ton engines   
8507.20  -  Other lead -acid 
accumulators  8507.20  -  Other lead -acid 
accumulators   
8507.30  -  Nickel -cadmium  8507.30  - Nickel -cadmium   
8507.40  -  Nickel -iron 8507.40  - Nickel -iron  
  8507.50  - Nickel -metal hydride   
  8507.60  - Lithium -ion  
8507.80  -  Other accumulators  8507.80  - Other accumulators   
8507.90  -  Parts 8507.90  - Parts  
 JOB/RO/4/Rev.1  
 
- 133 - 
 
  (b) Technical Rectification  
HS1996  Description  Rule 
85.07  Electric accumulators, including separators therefor, whether or 
not rectangular (including square).  As specified for 
subheadings  CTH; or 35% value 
added rule  
8507.10  - Lead-acid, of a kind used for starting piston engines  CTSH   
8507.20  - Other lead -acid accumulators  CTSH   
8507.30  - Nickel -cadmium  CTSH   
8507.40  - Nickel -iron CTSH   
8507.80  - Other acc umulators  CTSH   
8507.90  - Parts CTH  
 
HS2002  Description  Rule 
85.07  Electric accumulators, including separators therefor, whether or 
not rectangular (including square).  As specified for 
subheadings  CTH; or 35% value 
added rule  
8507.10  -  Lead-acid, of  a kind used for starting piston engines  CTSH   
8507.20  -  Other lead -acid accumulators  CTSH   
8507.30  -  Nickel -cadmium  CTSH   
8507.40  -  Nickel -iron CTSH   
8507.80  -  Other accumulators  CTSH   
8507.90  -  Parts CTH  
 
HS2007  Description  Rule 
85.07  Electric accumulators, including separators therefor, whether or 
not rectangular (including square).  As specified for 
subheadings  CTH; or 35% value 
added rule  
8507.10  -  Lead-acid, of a kind used for starting piston engines  CTSH   
8507.20  -  Other lead -acid ac cumulators  CTSH   
8507.30  -  Nickel -cadmium  CTSH   
8507.40  -  Nickel -iron CTSH   
8507.80  -  Other accumulators  CTSH   
8507.90  -  Parts CTH  
 
HS2012  Description  Rule 
85.07  Electric accumulators, including separators therefor, 
whether or not rectangular ( including square).  As specified for subheadings  CTH; or 35% value 
added rule  
8507.10  -  Lead-acid, of a kind used for starting piston 
engines  CTSH   
8507.20  - Other lead -acid accumulators  CTSH   
8507.30  - Nickel -cadmium  CTSH   
8507.40  - Nickel -iron CTSH   
8507.50  - Nickel -metal hydride  CTSH, except from subheadings 
8507.60 or 8507.80.   
8507.60  - Lithium -ion CTSH, except from subheadings 
8507.50 or 8507.80.   
8507.80  - Other accumulators  CTSH, except from subheadings 
8507.50 or 8507.60.   
8507.90  - Parts CTH  
 
(c) Comments by the Secretariat  
Electric accumulators for nickel -metal hydride and lithium -ion were classified in HS2007 
together with other accumulators (ex.8507.80).  In HS2012, new subheadings have been 
created for these two products (8507.50 and 85 07.60).  The CTSH rule was kept in the new 
subheadings and some exceptions were created to prevent widening the scope of the RoO.  
 
115.  Heading 85.23  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
85.23  Discs, tapes, solid -state non -
volatil e storage devices, "smart 
cards" and other media for the 
recording of sound or of other 
phenomena, whether or not 
recorded, including matrices and 
masters for the production of 
discs, but excluding products of 
Chapter 37.  85.23  Discs, tapes, solid -state no n-
volatile storage devices, "smart 
cards" and other media for the 
recording of sound or of other 
phenomena, whether or not 
recorded, including matrices 
and masters for the production 
of discs, but excluding products 
of Chapter 37.   JOB/RO/4/Rev.1  
 
- 134 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
8523.40  -  Optical medi a  - Optical media:  Subheading 8523.40 has been 
subdivided to provide 
separately for unrecorded 
optical media.  
  8523.41  -- Unrecorded   
  8523.49  -- Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
85.23  Prepared unrecorded media for sound recor ding or similar 
recording of other phenomena, other than products of Chapter 37.  CTH 45% value added rule  
 
HS2002  Description  Rule 
85.23  Prepared unrecorded media for sound recording or similar 
recording of other phenomena, other than products of Chapte r 37. CTH 45% value added rule  
 
HS200776 Description  Rule 
85.23  Discs, tapes, solid -state non -volatile storage devices, 
"smart cards" and other media for the recording of 
sound or of other phenomena, whether or not recorded, 
including matrices and master s for the production of 
discs, but excluding products of Chapter 37.  As specified for 
subheadings  45% value added rule  
 - Magnetic media:    
8523.21  -- Cards incorporating a magnetic stripe  CTH  
8523.29  -- Other  CTH  
8523.40  - Optical media  CTH  
 - Semiconductor  media:    
8523.51  -- Solid-state non -volatile storage devices  CTH  
8523.52  -- "Smart cards"  CTH, except from 
subheading 8542.90, 
8543.70 or 8543.90   
8523.59  -- Other  CTH  
8523.80  - Other  CTH  
 
HS2012  Description  Rule 
85.23  Discs, tapes, so lid-state non -volatile storage devices, 
"smart cards" and other media for the recording of sound or 
of other phenomena, whether or not recorded, including 
matrices and masters for the production of discs, but 
excluding products of Chapter 37.  As specified for 
subheadings  45% value added rule  
 - Magnetic media:    
8523.21  --  Cards incorporating a magnetic stripe  CTH  
8523.29  --  Other  CTH  
 - Optical media:    
8523.41  --  Unrecorded  CTH  
8523.49  --  Other  CTH  
 - Semiconductor media:    
8523.51  --  Solid-state non -volatile storage devices  CTH  
8523.52  --  "Smart cards " CTH, except from 
subheading 8542.90, 
8543.70 or 8543.90   
8523.59  --  Other  CTH  
8523.80  - Other  CTH  
 
(c) Comments by the Secretariat  
HS2007 subheading 8523.40 was subdivided into 8523.41  and 8523.49.  The RoO for 
HS2007 subheading 8523.40 was "CTH".  Therefore, "CTH" was kept in the transposed rule 
for the newly created subheadings.  
 
                                               
76 As per technical rectification in JOB/RO/3.Rev.1.  JOB/RO/4/Rev.1  
 
- 135 - 
 
  116.  Heading 85.40  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
85.40  Thermionic, cold ca thode or 
photo -cathode valves and tubes 
(for example, vacuum or vapour 
or gas filled valves and tubes, 
mercury arc rectifying valves 
and tubes, cathode -ray tubes, 
television camera tubes).  85.40  Thermionic, cold cathode or 
photo -cathode valves and tubes 
(for example, vacuum or vapour 
or gas filled valves and tubes, 
mercury arc rectifying valves 
and tubes, cathode -ray tubes, 
television camera tubes).   
 
8540.40  -  Data/graphic display tubes, 
colour, with a phosphor do t 
screen pitch smaller than 0.4 mm 8540.40  -  Data/graphic display tubes, 
monochrome; data/graphic 
display tubes, colour, with a 
phosphor dot screen pitch 
smaller than 0.4mm  Subheadings 8540.40 and 
8540.50 have been merged 
into new subheading 
8540.40 beca use of the low 
volume of trade.  
8540.50  -  Data/graphic display tubes, 
black and white or other 
monochrome  - (deleted)   
8540.60  -  Other cathode -ray tubes  8540.60  -  Other cathode -ray tubes   
 -  Microwave tubes (for 
example, magnetrons, klystrons, 
travelling wave tubes, 
carcinotrons), excluding grid-
controlled tubes:   -  Microwave tubes (for 
example, magnetrons, klystrons, 
travelling wave tubes, 
carcinotrons), excluding grid -
controlled tubes:   
8540.71  --  Magnetrons  8540.71  --  Magnetrons   
8540.72  --  Klystrons  - (deleted)  Deletion of subheadin g 
8540.72 because of the low 
volume of trade.  
8540.79  --  Other  8540.79  --  Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
85.40  Thermionic, cold cathode or photo -cathode valves and tubes (for 
example, vacuum or vapour or gas filled valves and tubes, mercury arc 
rectifying valves and tubes, cathode -ray tubes, television camera tubes).  As specified for 
subheadings  CTH; or 35% 
value added rule  
 - Cathode -ray television picture tubes, including video monitor cathode -
ray tubes:    
8540.11  --  Colou r CTSH   
8540.12  --  Black and white or other monochrome  CTSH   
8540.20  - Television camera tubes; image converters and intensifiers; other 
photo -cathode tubes  CTSH   
8540.40  - Data/graphic display tubes, colour, with a phosphor dot screen pitch 
smaller th an 0.4  mm CTSH   
8540.50  - Data/graphic display tubes, black and white or other monochrome  CTSH   
8540.60  - Other cathode -ray tubes  CTSH   
 - Microwave tubes (for example, magnetrons, klystrons, travelling wave 
tubes, carcinotrons), excluding grid -controll ed tubes:    
8540.71  --  Magnetrons  CTSH   
8540.72  --  Klystrons  CTSH   
8540.79  --  Other  CTSH   
 - Other valves and tubes:    
8540.81  --  Receiver or amplifier valves and tubes  CTSH   
8540.89  -- Other  CTSH   
 - Parts:    
8540.91  --  Of cathode -ray tubes  CTH  
8540.99  --  Other  CTH  
 
HS2002  Description  Rule 
85.40  Thermionic, cold cathode or photo -cathode valves and tubes (for 
example, vacuum or vapour or gas filled valves and tubes, mercury arc 
rectifying valves and tubes, cathode -ray tubes, television c amera tubes).  As specified for 
subheadings  CTH; or 35% 
value added rule  
 - Cathode -ray television picture tubes, including video monitor cathode -
ray tubes:    
8540.11  --  Colour  CTSH   
8540.12  --  Black and white or other monochrome  CTSH   
8540.20  - Telev ision camera tubes; image converters and intensifiers; other 
photo -cathode tubes  CTSH   
8540.40  - Data/graphic display tubes, colour, with a phosphor dot screen pitch 
smaller than 0.4  mm CTSH   
8540.50  - Data/graphic display tubes, black and white or other  monochrome  CTSH   
8540.60  - Other cathode -ray tubes  CTSH   
 - Microwave tubes (for example, magnetrons, klystrons, travelling wave 
tubes, carcinotrons), excluding grid -controlled tubes:    JOB/RO/4/Rev.1  
 
- 136 - 
 
  HS2002  Description  Rule 
8540.71  --  Magnetrons  CTSH   
8540.72  --  Klystrons  CTSH   
8540.79  --  Other  CTSH   
 - Other valves and tubes:    
8540.81  --  Receiver or amplifier valves and tubes  CTSH   
8540.89  -- Other  CTSH   
 - Parts:    
8540.91  --  Of cathode -ray tubes  CTH  
8540.99  --  Other  CTH  
 
HS2007  Description  Rule 
85.40  Thermionic, cold cathode or photo -cathode valves and tubes (for 
example, vacuum or vapour or gas filled valves and tubes, mercury arc 
rectifying valves and tubes, cathode -ray tubes, television camera tubes).  As specified for 
subheadings  CTH; or 35% 
value added rule  
 - Cathode-ray television picture tubes, including video monitor cathode -
ray tubes:    
8540.11  --  Colour  CTSH   
8540.12  --  Black and white or other monochrome  CTSH   
8540.20  - Television camera tubes; image converters and intensifiers; other 
photo -cathode tube s CTSH   
8540.40  - Data/graphic display tubes, colour, with a phosphor dot screen pitch 
smaller than 0.4  mm CTSH   
8540.50  - Data/graphic display tubes, black and white or other monochrome  CTSH   
8540.60  - Other cathode -ray tubes  CTSH   
 - Microwave tubes (for example, magnetrons, klystrons, travelling wave 
tubes, carcinotrons), excluding grid -controlled tubes:    
8540.71  --  Magnetrons  CTSH   
8540.72  --  Klystrons  CTSH   
8540.79  --  Other  CTSH   
 - Other valves and tubes:    
8540.81  --  Receiver or amplifi er valves and tubes  CTSH   
8540.89  -- Other  CTSH   
 - Parts:    
8540.91  --  Of cathode -ray tubes  CTH  
8540.99  --  Other  CTH  
 
HS2012  Description  Rule 
85.40  Thermionic, cold cathode or photo -cathode valves and tubes (for 
example, vacuum or vapour or gas  filled valves and tubes, mercury 
arc rectifying valves and tubes, cathode -ray tubes, television 
camera tubes).  As specified for 
subheadings  CTH; or 35% 
value added rule  
 -  Cathode -ray television picture tubes, including video monitor 
cathode -ray tubes:    
8540.11  --  Colour  CTSH   
8540.12  --  Monochrome  CTSH   
8540.20  -  Television camera tubes; image converters and intensifiers; other 
photo -cathode tubes  CTSH   
8540.40  -  Data/graphic display tubes, monochrome; data/graphic display 
tubes, colour, with a  phosphor dot screen pitch smaller than 
0.4mm:  As specified for 
split 
subheadings   
ex8540.40(a)  -- Data/graphic display tubes, monochrome  CTSHS   
ex8540.40(b)  -- Data/graphic display tubes, colour, with a phosphor dot screen 
pitch smaller than 0.4mm  CTSHS   
8540.60  -  Other cathode -ray tubes  CTSH   
 -  Microwave tubes (for example, magnetrons, klystrons, travelling 
wave tubes, carcinotrons), excluding grid -controlled tubes:    
8540.71  --  Magnetrons  CTSH   
8540.79  --  Other:  As specified for 
split 
subheadi ngs  
ex8540.79(a)  --- Klystrons  CTSHS   
ex8540.79(b)  --- Other microwave tubes  CTSHS   
 -  Other valves and tubes:    
8540.81  --  Receiver or amplifier valves and tubes  CTSH   
8540.89  --  Other  CTSH   
 -  Parts:    
8540.91  --  Of cathode -ray tubes  CTH  
8540.99  --  Other  CTH  
 JOB/RO/4/Rev.1  
 
- 137 - 
 
  (c) Comments by the Secretariat  
Subheadings 8540.50 and 8540.72 have been deleted and merged with HS2012 
subheadings 8540.40 and 8540.79, respectively.  Therefore, the mechanical transposition 
requires setting the rules for subheadings 8540.40 and 8540.79 at split subheading level.  
 
117.  Heading 87.14  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
87.14  Parts and accessories of 
vehicles of headings 
87.11 to 87.13.  87.14  Parts and accessories of 
vehicles of headings 
87.11 to 87.13.   
 -  Of motorcycles  
(including mopeds):  8714.10  -  Of motorcycles  
(including mopeds)  Subheadings 8714.11 and 8714.19 have 
been merged into new subheading 8714.10 
because of the low volume of trade.  
8714.11  --  Saddles  - (deleted)   
8714.19  --  Other  - (deleted)   
 
(b) Technical Rectification  
HS1996  Description  Rule 
87.14  Parts and accessories of vehicles of headings Nos. 87.11 to 
87.13.  As specified for 
split headings  CTH; or 35% value 
added rule  
ex87.14(a)  Chassis and frames for the goods of hea dings 87.11 to 87.14; 
goods enumerated in Legal Note 2 to this Chapter  CTHS   
ex87.14(b)  Other  CTH  
 
HS2002  Description  Rule 
87.14  Parts and accessories of vehicles of headings Nos. 87.11 to 
87.13.  As specified for 
split headings  CTH; or 35% value 
added  rule 
ex87.14(a)  Chassis and frames for the goods of headings 87.11 to 87.14; 
goods enumerated in Legal Note 2 to this Chapter  CTHS   
ex87.14(b)  Other  CTH  
 
HS 2007  Description  Rule 
87.14  Parts and accessories of vehicles of headings Nos. 87.11 to 
87.13. As specified for 
split headings  CTH; or 35% value 
added rule  
ex87.14(a)  Chassis and frames for the goods of headings 87.11 to 87.14; 
goods enumerated in Legal Note 2 to this Chapter  CTHS   
ex87.14(b)  Other  CTH  
 
HS 2012  Description  Rule 
87.14  Parts and accessories of vehicles of headings Nos. 87.11 to 
87.13.  As specified for 
split headings  CTH; or 35% value 
added rule  
ex87.14(a)  Chassis and frames for the goods of headings 87.11 to 87.14; 
goods enumerated in Legal Note 2 to this Chapter  CTHS   
ex87. 14(b)  Other  CTH  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be tra nsposed directly.  
 
118.  Heading 90.07  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
90.07  Cinematographic cameras 
and projectors, whether or 
not incorporating sound 
recording or reproducing 
apparatus.  90.07  Cinematographic cameras 
and proje ctors, whether or 
not incorporating sound 
recording or reproducing 
apparatus.   JOB/RO/4/Rev.1  
 
- 138 - 
 
   -  Cameras:  9007.10  -  Cameras  Subheadings 9007.11 and 
9007.19 have been merged into 
new subheading 9007.10 because 
of the low volume of trade.  
9007.11  --  For film of less than 16 mm 
width or for double -8mm film  - (deleted)   
9007.19  --  Other  - (deleted)   
 
(b) Technical Rectification  
HS1996  Description  Rule 
90.07  Cinematographic cameras and projectors, whether or not 
incorporating sound recording or reproducing apparatus.  As specified for 
subheadings  CTH; or 35% value 
added rule  
 - Cameras:    
9007.11  --  For film of less than 16 mm width or for double -8 mm film  CTSH   
9007.19  --  Other  CTSH   
9007.20  - Projectors  CTSH   
 - Parts and accessories:    
9007.91  --  For cameras  CTH  
9007.92  --  For projectors  CTH  
 
HS2002  Description  Rule 
90.07  Cinematographic cameras and projectors, whether or not 
incorporating sound recording or reproducing apparatus.  As specified for 
subheadings  CTH; or 35% value 
added rule  
 - Cameras:    
9007.11  --  For film of less than 16 mm width or for double -8mm film  CTSH   
9007.19  --  Other  CTSH   
9007.20  - Projectors  CTSH   
 - Parts and accessories:    
9007.91  --  For cameras  CTH  
9007.92  --  For projectors  CTH  
 
HS2007  Description  Rule 
90.07  Cinem atographic cameras and projectors, whether or not 
incorporating sound recording or reproducing apparatus.  As specified for 
subheadings  CTH; or 35% value 
added rule  
 - Cameras:    
9007.11  --  For film of less than 16 mm width or for double -8 mm film  CTSH   
9007.19  --  Other  CTSH   
9007.20  - Projectors  CTSH   
 - Parts and accessories:    
9007.91  --  For cameras  CTH  
9007.92  --  For projectors  CTH  
 
HS2012  Description  Rule 
90.07  Cinematographic cameras and projectors, whether or not 
incorporating sound re cording or reproducing apparatus.  As specified for 
subheadings  CTH; or 35% value 
added rule  
9007.10  -  Cameras:  As specified for 
split subheadings   
ex9007.10(a)  --  For film of less than 16 mm width or for double -8 mm film  CTSHS   
ex9007.10(b)  --  Other  CTSHS   
9007.20  -  Projectors  CTSH   
 -  Parts and accessories:    
9007.91  --  For cameras  CTH  
9007.92  --  For projectors  CTH  
 
(c) Comments by the Secretariat  
Subheading 9007.11 and 9007.19 have been deleted and merged in HS2012 subheading 
9007.10.  There fore, the mechanical transposition requires setting the rule for the latter, at 
split subheading level.  
 JOB/RO/4/Rev.1  
 
- 139 - 
 
  119.  Heading 90.08  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
90.08  Image projectors, other than 
cinematographic; 
photographic (othe r than 
cinematographic) enlargers 
and reducers.  90.08  Image projectors, other than 
cinematographic; 
photographic (other than 
cinematographic) enlargers 
and reducers.   
9008.10  -  Slide projectors  - (deleted)   
9008.20  -  Microfilm, microfiche or other 
microform readers, whether or 
not capable of producing copies  - (deleted)   
9008.30  -  Other image projectors  - (deleted)   
9008.40  -  Photographic (other than 
cinematographic) enlargers and 
reducers  - (deleted)   
  9008.50  -  Projectors, enlargers and 
reducer s Subheadings 9008.10, 9008.20, 
9008.30 and 9008.40 have been 
merged into new subheading 
9008.50 because of the low 
volume of trade.  
9008.90  -  Parts and accessories  9008.90  -  Parts and accessories   
 
(b) Technical Rectification  
HS1996  Description  Rule 
90.08 Image projectors, other than cinematographic; photographic (other 
than cinematographic) enlargers and reducers.  As specified for 
subheadings  CTH; or 35% 
value added rule  
9008.10  - Slide projectors  CTSH   
9008.20  - Microfilm, microfiche or other microfor m readers, whether or not 
capable of producing copies  CTSH   
9008.30  - Other image projectors  CTSH   
9008.40  - Photographic (other than cinematographic) enlargers and reducers  CTSH   
9008.90  - Parts and accessories  CTH  
 
HS2002  Description  Rule 
90.08  Image projectors, other than cinematographic; photographic (other 
than cinematographic) enlargers and reducers.  As specified for 
subheadings  CTH; or 35% 
value added rule  
9008.10  - Slide projectors  CTSH   
9008.20  - Microfilm, microfiche or other microform re aders, whether or not 
capable of producing copies  CTSH   
9008.30  - Other image projectors  CTSH   
9008.40  - Photographic (other than cinematographic) enlargers and reducers  CTSH   
9008.90  - Parts and accessories  CTH  
 
HS2007  Description  Rule 
90.08  Image projectors, other than cinematographic; photographic (other 
than cinematographic) enlargers and reducers.  As specified for 
subheadings  CTH; or 35% 
value added rule  
9008.10  - Slide projectors  CTSH   
9008.20  - Microfilm, microfiche or other microform reader s, whether or not 
capable of producing copies  CTSH   
9008.30  - Other image projectors  CTSH   
9008.40  - Photographic (other than cinematographic) enlargers and reducers  CTSH   
9008.90  - Parts and accessories  CTH  
 
HS2012  Description  Rule 
90.08  Image proj ectors, other than cinematographic; photographic 
(other than cinematographic) enlargers and reducers.  As specified for 
subheadings  CTH; or 35% 
value added rule  
9008.50  -  Projectors, enlargers and reducers:  As specified for 
split subheadings   
ex9008.50(a ) -- Slide projectors  CTSHS   
ex9008.50(b)  -- Microfilm, microfiche or other microform readers, whether or 
not capable of producing copies  CTSHS   
ex9008.50(c)  -- Other image projectors  CTSHS   
ex9008.50(d)  -- Photographic (other than cinematographic) enla rgers and 
reducers  CTSHS   
9008.90  -  Parts and accessories  CTH  
 JOB/RO/4/Rev.1  
 
- 140 - 
 
  (c) Comments by the Secretariat  
Subheadings 9008.10 to 9008.40 have been deleted and merged in HS2012 new subheading 
9008.50. Therefore, the mechanical transposition requires setting the rule f or the latter, at 
split subheading level.  
 
120.  Heading 91.09  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
91.09  Clock movements, 
complete and 
assembled.  91.09  Clock movements, 
complete and 
assembled.   
 -  Electrically operated:  9109.10  - Electrically operated  Subheadings 9109.11 and 9109.19 have 
been merged into new subheading 9109.10 
because of the low volume of trade.  
9109.11  --  Of alarm clocks  - (deleted)   
9109.19  --  Other  - (deleted)   
9109.90  -  Other  9109.90  -  Other   
 
(b) Technic al Rectification  
HS1996  Description  Rule 
91.09  Clock movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
HS2002  Description  Rule 
91.09  Clock movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
HS2007  Description  Rule 
91.09 Clock movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
HS2012  Description  Rule 
91.09  Clock movements, complete and assembled.  CTH, except from ex 91.10 (b)  
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 
121.  Heading 91.14  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for chang e 
91.14  Other clock or watch parts.  91.14  Other clock or watch 
parts.   
9114.10  -  Springs, including hair -
springs  9114.10  -  Springs, including hair -
springs   
9114.20  -  Jewels  - (deleted)  Deletion of subheading 9114.20 
because of the low volume of trade . 
9114.30  -  Dials 9114.30  -  Dials  
9114.40  -  Plates and bridges  9114.40  -  Plates and bridges   
9114.90  -  Other  9114.90  -  Other   
 
(b) Technical Rectification  
HS1996  Description  Rule 
91.14  Other clock or watch parts.  CTH 
 
HS2002  Description  Rule 
91.14 Other clock or watch parts.  CTH JOB/RO/4/Rev.1  
 
- 141 - 
 
   
HS2007  Description  Rule 
91.14  Other clock or watch parts.  CTH 
 
HS2012  Description  Rule 
91.14  Other clock or watch parts.  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subh eading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 
122.  Heading 93.01  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
93.01  Milita ry weapons, other than 
revolvers, pistols and the 
arms of heading 93.07.  93.01  Military weapons, other 
than revolvers, pistols and 
the arms of heading 93.07.   
 -  Artillery weapons  (for 
example, guns, howitzers and 
mortars):  9301.10  -  Artillery weapons  (for 
example, guns, howitzers 
and mortars)   Subheadings 9301.11 and 
9301.19 have been merged into 
new subheading 9301.10 because 
of the low volume of trade.  
9301.11  --  Self-propelled  - (deleted)   
9301.19  --  Other  - (deleted)   
 
(b) Technical Rectification  
HS1996  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 box es, 
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)  Other  CTH 
 
HS200277 Description  Rule 
93.01  Military weapons, other than revolvers, 
pistols and the arms of heading No. 93.07.  As specified for split headings  
ex93.01(a)  Rifles, carbines and continuous -fire weapons  CTH, with the exclusion of locks, breeches, breech boxes, 
frames or barrels of headi ng 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)  Other  CTH 
 
HS2007  Description  Rule 
93.01  Military weapons, other than re volvers, 
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, accompani ed 
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)  Other  CTH 
 
HS2012  Description  Rule 
93.01  Military weapons, other than revolvers, 
pistols and the arms o f heading No. 93.07.  As specified for split headings  
                                               
77 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 142 - 
 
  HS2012  Description  Rule 
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 leas t one of the essential parts of the 
mechanism (lock, breech, breech box, frame) or of the 
complete barrel.  
ex93.01(b)  Other  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the sc ope of the rule, which is set at split heading level.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 
123.  Heading 93.05  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
93.05  Parts and accessories of 
articles of h eadings 93.01 to 
93.04.  93.05  Parts and accessories of 
articles of headings 93.01 to 
93.04.   
 -  Of shotguns or rifles of 
heading 93.03:  9305.20  -  Of shotguns or rifles of 
heading  93.03  Subheadings 9305.21 and 
9305.29 have been merged into 
new subheadin g 9305.20 because 
of the low volume of trade.  
9305.21  --  Shotgun barrels  - (deleted)   
9305.29  -- Other  - (deleted)   
 
(b) Technical Rectification  
HS1996  Description  Rule 
93.05  Parts and accessories of articles of headings Nos. 93.01 to 93.04.  CTH 
 
HS200278 Description  Rule 
93.05  Parts and accessories of articles of headings Nos. 93.01 to 93.04.  CTH 
 
HS2007  Description  Rule 
93.05  Parts and accessories of articles of headings Nos. 93.01 to 93.04.  CTH 
 
HS2012  Description  Rule 
93.05  Parts and accessorie s of articles of headings Nos. 93.01 to 93.04.  CTH 
 
(c) Comments by the Secretariat  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at heading level.  Therefore, no modification is  
needed; the rule can be transposed directly.  
 
124.  Heading 95.04  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
95.04  Articles for funfair, table or 
parlour games, including 
pintables, billiards, special 
tables for casino games and 
automati c bowling alley 
equipment.  95.04  Video game consoles and 
machines, articles for funfair, table 
or parlour games, including 
pintables, billiards, special tables 
for casino games and automatic 
bowling alley equipment.   
9504.10  -  Video games of a kind used 
with a television receiver  - (deleted)   
9504.20  -  Articles and accessories for 
billiards of all kinds  9504.20  -  Articles and accessories for 
billiards of all kinds   
                                               
78 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 143 - 
 
  HS2007  Description  HS2012  Description  Reason for change  
9504.30  -  Other games, operated by 
coins, banknotes, bank cards, 
tokens or by other me ans of 
payment, other than bowling 
alley equipment  9504.30  -  Other games, operated by coins, 
banknotes, bank cards, tokens or 
by any other means of payment, 
other than automatic bowling alley 
equipment   
9504.40  -  Playing cards  9504.40  -  Playing cards   
  9504.50  -  Video game consoles and 
machines, other than those of 
subheading  9504.30  Creation of new 
subheading 9504.50 to 
cover video game consoles 
and machines, defined in 
new Subheading Note 1 to 
Chapter 95.  
9504.90  -  Other  9504.90  -  Other   
 
(b) Techn ical Rectification  
HS1996  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 fo r 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 200279 Description  Rule 
95.04  Articles for funfair, table or parlour games, including pin tails, billiards, special 
tables for casino games and automatic bowling alley equipment.  As specified for split 
headings  
ex95.04(a)  - Articles for funfair, table or parlour games, including pintab les, billiards, special 
tables for casino games and automatic bowling alley equipment, (other than parts 
and accessories)  CTHS  
ex95.04(b)  - Parts and accessories  CTH  
 
HS 2007  Description  Rule 
95.04  Articles for funfair, table or parlour games, includi ng pin tails, billiards, special 
tables for casino games and automatic bowling alley equipment.  As specified for split 
headings  
ex95.04(a)  - Articles for funfair, table or parlour games, including pintables, billiards, special 
tables for casino games and automatic bowling alley equipment, (other than parts 
and accessories)  CTHS  
ex95.04(b)  - Parts and accessories  CTH  
 
HS 2012  Description  Rule 
95.04  Articles for funfair, table or parlour games, including pin tails, billiards, special 
tables for casino g ames 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  
In HS2012, the amendment to the nomenclature occurs at subheading level and does not 
alter the scope of the rule, which is set at split heading level.  Therefore,  no modification is 
needed; the rule can be transposed directly.  
 
                                               
79 As per technical rectification in JOB/RO/2.Rev.1.  JOB/RO/4/Rev.1  
 
- 144 - 
 
  125.  Heading 96.08  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
96.08  Ball point pens; felt tipped 
and other porous -tipped 
pens and markers; fountain 
pens, stylograph pens a nd 
other pens; duplicating 
stylos; propelling or sliding 
pencils; pen -holders, pencil -
holders and similar holders; 
parts (including caps and 
clips) of the foregoing 
articles, other than those of 
heading 96.09.  96.08  Ball point pens; felt tipped 
and other p orous -tipped 
pens and markers; fountain 
pens, stylograph pens and 
other pens; duplicating 
stylos; propelling or sliding 
pencils; pen -holders, pencil -
holders and similar holders; 
parts (including caps and 
clips) of the foregoing 
articles, other than those o f 
heading 96.09.   
 -  Fountain pens, stylograph 
pens and other pens:  9608.30  -  Fountain pens, stylograph 
pens and other pens  Subheadings 9608.31 and 9608.39 
have been merged into new 
subheading 9608.30 because of 
the low volume of trade.  
9608.31  --  Indian ink drawing pens  - (deleted)   
9608.39  --  Other  - (deleted)   
 
(b) Technical Rectification  
HS1996  Description  Rule 
96.08  Ball point pens; felt tipped and other porous -tipped pens and 
markers; fountain pens, stylograph pens and other pens; duplicating 
stylos; propelling or sliding pencils; pen -holders, pencil -holders and 
similar holders; parts (including caps and clips) of the foregoing 
articles, other than those of heading No. 96.09.  As specified for subheadings  
9608.10  - Ball point pens  CTSH provided a t least one part is 
originated in the country of assembly  
9608.20  - Felt tipped and other porous -tipped pens and markers  As specified for subheading 9608.10  
 - Fountain pens, stylograph pens and other pens:   
9608.31  --  Indian ink drawing pens  As specif ied for subheading 9608.10  
9608.39  --  Other  As specified for subheading 9608.10  
9608.40  - Propelling or sliding pencils  As specified for subheading 9608.10  
9608.50  - Sets of articles from two or more of the foregoing subheadings  CTH 
9608.60  - Refills for ball point pens, comprising the ball point and ink -
reservoir  As specified for subheading 9608.10  
 - Other   
9608.91  --  Pen nibs and nib points  CTH 
9608.99  --  Other  CTH 
 
HS2002  Description  Rule 
96.08  Ball point pens; felt tipped and other porous -tipped pens and 
markers; fountain pens, stylograph pens and other pens; duplicating 
stylos; propelling or sliding pencils; pen -holders, pencil -holders and 
similar holders; parts (including caps and clips) of the foregoing 
articles, other than those of head ing No. 96.09.  As specified for subheadings  
9608.10  - Ball point pens  CTSH provided at least one part is 
originated in the country of assembly  
9608.20  - Felt tipped and other porous -tipped pens and markers  As specified for subheading 9608.10  
 - Fountain  pens, stylograph pens and other pens:   
9608.31  --  Indian ink drawing pens  As specified for subheading 9608.10  
9608.39  --  Other  As specified for subheading 9608.10  
9608.40  - Propelling or sliding pencils  As specified for subheading 9608.10  
9608.50  - Sets of articles from two or more of the foregoing subheadings  CTH 
9608.60  - Refills for ball point pens, comprising the ball point and ink -
reservoir  As specified for subheading 9608.10  
 - Other   
9608.91  --  Pen nibs and nib points  CTH 
9608.99  --  Other CTH 
 
HS2007  Description  Rule 
96.08  Ball point pens; felt tipped and other porous -tipped pens and markers; 
fountain pens, stylograph pens and other pens; duplicating stylos; 
propelling or sliding pencils; pen -holders, pencil -holders and similar 
holders ; parts (including caps and clips) of the foregoing articles, other 
than those of heading No. 96.09.  As specified for subheadings  
9608.10  - Ball point pens  CTSH provided at least one part is 
originated in the country of assembly  JOB/RO/4/Rev.1  
 
- 145 - 
 
  HS2007  Description  Rule 
9608.20  - Felt tipped and  other porous -tipped pens and markers  As specified for subheading 9608.10  
 - Fountain pens, stylograph pens and other pens:   
9608.31  --  Indian ink drawing pens  As specified for subheading 9608.10  
9608.39  --  Other  As specified for subheading 9608.10  
9608.40  - Propelling or sliding pencils  As specified for subheading 9608.10  
9608.50  - Sets of articles from two or more of the foregoing subheadings  CTH 
9608.60  - Refills for ball point pens, comprising the ball point and ink -reservoir  As specified for su bheading 9608.10  
 - Other   
9608.91  --  Pen nibs and nib points  CTH 
9608.99  --  Other  CTH 
 
HS2012  Description  Rule 
96.08  Ball point pens; felt tipped and other porous -tipped pens and 
markers; fountain pens, stylograph pens and other pens; 
duplicating stylos; propelling or sliding pencils; pen -holders, 
pencil -holders and similar holders; parts (including caps and clips) 
of the foregoing articles, other than those of heading 96.09.  As specified for subheadings  
9608.10  -  Ball point pens  CTSH provided at  least one part is 
originated in the country of assembly  
9608.20  -  Felt tipped and other porous -tipped pens and markers  As specified for subheading 9608.10  
9608.30  -  Fountain pens, stylograph pens and other pens:  As specified for split subheading  
ex9608.30(a)  -- Indian ink drawing pens  CTSHS provided at least one part is 
originated in the country of assembly  
ex9608.30(b)  -- Other  CTSHS provided at least one part is 
originated in the country of assembly  
9608.40  -  Propelling or sliding pencils  As spe cified for subheading 9608.10  
9608.50  -  Sets of articles from two or more of the foregoing subheadings  CTH 
9608.60  -  Refills for ball point pens, comprising the ball point and ink -
reservoir  As specified for subheading 9608.10  
 -  Other:   
9608.91  --  Pen nibs and nib points  CTH 
9608.99  --  Other  CTH 
 
(c) Comments by the Secretariat  
Subheadings 9608.31 and 9608.39 have been deleted and merged in HS2012 new 
subheading 9608.30.  Therefore, the mechanical transposition requires setting the rule for 
the latte r, at split subheading level.  
 
126.  Heading 96.19 (new heading)  
(a) HS Change  
HS2007  Description  HS2012  Description  Reason for change  
- - 96.19  Sanitary towels (pads) and 
tampons, napkins and napkin 
liners for babies and similar 
articles, of any material.  Creatio n of new heading 96.19 for sanitary 
towels (pads) and tampons, napkins and 
napkin liners for babies and similar articles, of 
any material.  
 
(b) Technical Rectification  
HS1996  Description  Rule 
39.26  Other articles of plastics and articles of other materials 
of headings Nos. 39.01 to 39.14.  As specified for subheadings  
3926.20  - Articles of apparel and clothing accessories including 
gloves)  [CTH provided that the goods are assembled 
in a single country in accordance with the 
Note of Chapters 61 or 62.]  
3926.9 0 - Other  [CTH]  
48.18  Toilet paper and similar paper, cellulose wadding or 
webs of cellulose fibres, of a kind used for household or 
sanitary purposes, in rolls of a width not exceeding 
36 cm, or cut to size or shape; handkerchiefs, cleansing 
tissues, tow els, tablecloths, serviettes, napkins for 
babies, tampons, bed sheets and similar household, 
sanitary or hospital articles, articles of apparel and 
clothing accessories, of paper pulp, paper, cellulose 
wadding or webs of cellulose fibres.  CTH  
 
 
56.01  Wadding of textile materials and articles thereof; 
textile fibres, not exceeding 5mm in length (flock), 
textile dust and mill neps.  As specified for subheadings  JOB/RO/4/Rev.1  
 
- 146 - 
 
  HS1996  Description  Rule 
5601.10  - Sanitary towels and tampons, napkins and napkin 
liners for babies and similar sanitary articles, of 
wadding  CTSH  
 
Chapter 61  
 Articles of apparel and clothing accessories, knitted or 
crocheted  As specified for split headings  
ex Chapter 61(a)  
(ex61.01 through 
61.17)  - Goods including parts and accessories, knitted or 
crocheted to shape  The origin shall be the country where the 
goods of this split chapter have been knitted 
or crocheted to shape  
ex Chapter 61(b)  
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 assembled 
from parts knitted or crocheted to shape  [The origin sha ll be the country where the 
parts of the goods of this split chapter have 
been knitted or crocheted to shape.]  
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15)  - Goods of heading 61.01 through 61.15 assembled 
from parts cut to shape  [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country.]  
Chapter 62  Articles of apparel and clothing access ories, not 
knitted or crocheted  As specified for split headings  
ex Chapter  
62(a)  
(ex 62.01 through 
ex 62.12)  - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09  [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country in accordance with Chapter 
Note.]  
ex Chapter 62(b)  
(ex 62.09 )  - Diapers of hea ding 62.09  CC, except by cutting and/or hemming only.  
63.07  Other made up articles, including dress patterns.  As specified for subheadings  
6307.90  - Other  [CTH, provided the starting material is 
prebleached or unbleached fabric.]  
 
HS2002  Description  Rule 
39.26  Other articles of plastics and articles of other materials 
of headings Nos. 39.01 to 39.14.  As specified for subheadings  
3926.20  - Articles of apparel and clothing accessories (including 
gloves, mittens and mitts)  [CTH provided that the goods a re assembled 
in a single country in accordance with the 
Note of Chapters 61 or 62.]  
3926.90  - Other  [CTH]  
48.18  Toilet paper and similar paper, cellulose wadding or 
webs of cellulose fibres, of a kind used for household or 
sanitary purposes, in rolls of a width not exceeding 
36cm, or cut to size or shape; handkerchiefs, cleansing 
tissues, towels, tablecloths, serviettes, napkins for 
babies, tampons, bed sheets and similar household, 
sanitary or hospital articles, articles of apparel and 
clothing accessori es, of paper pulp, paper, cellulose 
wadding or webs of cellulose fibres.  CTH  
 
 
56.01  Wadding of textile materials and articles thereof; 
textile fibres, not exceeding 5mm in length (flock), 
textile dust and mill neps.  As specified for subheadings  
5601.10  - Sanitary towels and tampons, napkins and napkin 
liners for babies and similar sanitary articles, of 
wadding  CTSH  
 
Chapter 61  
 Articles of apparel and clothing accessories, knitted or 
crocheted  As specified for split headings  
ex Chapter 61(a)  
(ex61.01  through 
61.17)  - Goods including parts and accessories, knitted or 
crocheted to shape  The origin shall be the country where the 
goods of this split chapter have been knitted 
or crocheted to shape  
ex Chapter 61(b)  
(ex61.01 through 
ex61.15)  - Goods of head ing 61.01 through 61.15 assembled 
from parts knitted or crocheted to shape  [The origin shall be the country where the 
parts of the goods of this split chapter have 
been knitted or crocheted to shape.]  
ex Chapter 61(c)  
(ex 61.01 through 
ex 61.15)  - Goods of heading 61.01 through 61.15 assembled 
from parts cut to shape  [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country.]  
Chapter 62  Articles of apparel and clothing accessories, not 
knitted or crocheted  As specif ied for split headings  
ex Chapter 62(a) 
(ex 62.01 through 
ex 62.12)  - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09  [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country in accordance with Chapter 
Note.]  
ex Chapter 62(b) 
(ex 62.09 )  - Diapers of heading 62.09  CC, except by cutting and/or hemming only.  
63.07  Other made up articles, including dress patterns.  As specified for subheadings  
6307.90  - Other  [CTH, prov ided the starting material is 
prebleached or unbleached fabric.]  
 
HS2007  Description  Rule 
39.26  Other articles of plastics and articles of other materials 
of headings 39.01 to 39.14.  As specified for subheadings  JOB/RO/4/Rev.1  
 
- 147 - 
 
  HS2007  Description  Rule 
3926.20  - Articles of apparel and clothi ng accessories (including 
gloves, mittens and mitts)  [CTH, provided that the goods are assembled 
in a single country in accordance with the 
Note of Chapters 61 or 62.]  
3926.90  - Other  [CTH, except from subheading  3006.91 or  
subheading 8536.70]  
48.18  Toilet paper and similar paper, cellulose wadding or 
webs of cellulose fibres, of a kind used for household or 
sanitary purposes, in ro lls of a width not exceeding 
36cm, or cut to size or shape; handkerchiefs, cleansing 
tissues, towels, tablecloths, serviett es, napkins for 
babies, tampons, bed sheets and similar household, 
sanitary or hospital articles, articles of apparel and 
clothing accessories, of paper pulp, paper, cellulose 
wadding or webs of cellulose fibres.  CTH  
 
 
56.01  Wadding of textile materials and articles thereof; 
textile fibres, not exceeding 5mm in length (flock), 
textile dust and mill neps.  As specified for subheadings  
5601.10  - Sanitary towels and tampons, napkins and napkin 
liners for babies and similar sanitary articles, of 
wadding  CTSH  
 
Chapter 61  
 Articles of apparel and clothing accessories, knitted or 
crocheted  As specified for split headings  
ex Chapter 61(a)  
(ex61.01 through 
61.17)  - Goods including parts and accessories, knitted or 
crocheted to shape  The origin shall be the count ry 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 t he 
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 th at the goods are assembled in a 
single country.]  
Chapter 62  Articles of apparel and clothing access ories, not 
knitted or crocheted  As specified for split headings  
ex Chapter  
62(a) (ex 62.01 
through ex 62.12)  - Goods of heading 62.01 through 62.12 assemb led 
from parts, other than diapers of heading 62.09  [Change to goods of this split chapter 
provided that the goods are assembled in a 
single country in accordance with Chapter 
Note.]  
ex Chapter 62(b) 
(ex 62.09 )  - Diapers of heading 62.09  CC, except by c utting and/or hemming only.  
63.07  Other made up articles, including dress patterns.  As specified for subheadings  
6307.90  - Other  [CTH, provided the starting material is 
prebleached or unbleached fabric.]  
 
HS2012  Description  Rule 
96.19  Sanitary towels  (pads) and tampons, 
napkins and napkin liners for babies and 
similar articles, of any material.  As specified for split headings  
 - Of plastic and other materials of 
headings Nos. 39.01 to 39.14:   
ex96.19(a)  -- Napkins and napkin liners for babies 
and s imilar articles  [CTHS, except from heading 39.26, provided that the goods are 
assembled in a single country in accordance with the Note of 
Chapters 61 or 62.]  
ex96.19(b)  -- Other  [CTHS, except from heading 39.26, subheading 3006.91 or 
subheading 8536.70]  
ex96.19(c)  - Of paper pulp, paper, cellulose 
wadding or webs of cellulose fibres.  CTHS, except from heading 48.18.  
ex96.19(d)  - Of wadding of textile materials  CTSH  
 -  Knitted or crocheted:   
ex96.19(e)  -- Knitted or crocheted to shape  The origin shall  be the country where the goods of this split 
heading have been knitted or crocheted to shape.  
ex96.19(f)  -- Assembled from parts knitted or 
crocheted to shape  [The origin shall be the country where the parts of the goods of 
this split heading have been k nitted or crocheted to shape.]  
ex96.19(g)  -- Assembled from parts cut to shape  [Change to goods of this split heading provided that the goods 
are assembled in a single country.]  
 - Not knitted or crocheted:   
ex96.19(h)  -- Assembled from parts, other tha n 
diapers of heading 62.09  [Change to goods of this split heading provided that the goods 
are assembled in a single country in accordance with note of 
Chapter 62.]  
ex96.19(i)  -- Diapers  CTHS except from Chapter 62, or except by cutting and/or 
hemming only . 
ex96.19(j)  - Other  [CTHS except from heading 63.07, provided the starting material 
is prebleached or unbleached fabric.]  
 JOB/RO/4/Rev.1  
 
- 148 - 
 
  (c) Comments by the Secretariat  
In HS2012, new heading 96.19 was created to group sanitary towels (pads) and tampons, 
napkins and napk in liners for babies and similar articles classified in different chapters of the 
HS nomenclature (ex39, ex61, ex62, and ex63).  For the mechanical transposition of the 
rule, split headings were created in order to respect the outcome of the original rule of each 
category of goods.  
 
 
 
__________