12-5807 JOB/RO/3 24 October 2012 
 Rules of Origin  
 
TRANSPOSITION OF THE DRAFT CONSOLIDATED TEXT OF 
NON-PREFERENTIAL RULES OF ORIGIN INTO HS 2007
1 
 
 
1. At its last meeting on 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 ("transpos ition exercise").  The WTO Secretariat has been 
mandated to conduct this work with a vi ew 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 ru les of origin (G/RO/W/111/Rev.6) into the 2007 
version of the HS nomenclature.
2  It consolidates the information previously circulated in documents 
RD/MA/38 (HS Chapters 1 to 43 and 45 to 50) a nd RD/RO/1 (HS Chapter 44 and Chapters 51 to 97). 
This document is being circulated for the consider ation of the CRO at its 22 November 2012 meeting. 
 
3.  The following should be noted with respect  to the transposed ru les presented in this 
document: 
- The Secretariat has carried out, as mandated, the technical, mechanical transposition of the 
rules on the basis of the HS correlation ta bles made available by the World Customs 
Organization (WCO). 
- Several delegations submitted co mments on the transposed rules of Chapters 1 to 43 and 45 to 
50.  Comments concerning errors, omissions or  edits are already reflected in the present 
document.  Comments related to the simplifica tion of the transposed rules require further 
discussion by Members and were, as a result, not reflected in the current document. 
- Some delegations raised legitimate concerns a bout the practical application of the transposed 
rules. Some delegations have also questione d whether processing of goods from other specific 
headings would be technically feasible or rea listic. It would appear appropriate for the WCO 
to undertake a feasibility test in respect of such processes and rules in light of the 
Organization's expertise. 
- At the time of issuance of this document, no delegation had yet submitted comments on the 
transposition of Chapters 51-97. 
- In Chapters 84-90 and 92, only the rules in co lumn 3 were transposed.  Column 4 can be 
transposed at the final stage of the trans position exercise; that is, when the HS 2012 
transposed rules are reflected in a newly re vised Consolidated Text (G/RO/W/111/Rev.7). 
                                                      
1 This document has been prepared by the Secretar iat under the Secretariat's own responsibility and is 
without prejudice to the positions of Members or to  their rights and obligations under the WTO.   
2 The transposition of draft harmonized rules of origin into the 2002 version of the HS nomenclature 
has been circulated in document JOB/RO/2 and discussed during a dedicated, technical workshop of the CRO in 
June 2012. JOB/RO/3 
Page 2  
 
  1. Heading 01.06 
(a) HS change 
HS2002 Description HS 2007 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 
 Subheadings 
0105.92 and 
0105.93, based on 
the weight 
criterion, have 
been merged into a new subheading 
0105.94 to cover 
all fowls of the species Gallus 
domesticus. 
 - 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  
0105.19 -- Other 0105.19 -- Other  
 - Other:  - Other:  
0105.92 -- Fowls of the species 
Gallus domesticus , 
weighing not more than 2,000 g - (deleted) 
  
0105.93 -- Fowls of the species 
Gallus domesticus , 
weighing more than 
2,000 g - (deleted) 
  
  0105.94 -- Fowls of the species 
Gallus domesticus   
0105.99 -- Other 0105.99 -- Other  
 
(b) Technical rectification 
HS 1996 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.] 
 
 
 
HS 2002 Description Rule 
01.05 Live poultry, that is to say, fowls of 
the species Gallus domesticus , 
ducks, geese, turkeys and guinea 
fowls. [The origin of the goods of this heading of a 
weight of 185g. or more shall be the country where the animal was fattened for at least 
2 months to come from a weight of less than 
185g. to a weight of 185g. or more; otherwise the country where the animal was born.] 
 
  JOB/RO/3 
 Page 3 
 
 
  HS 2007 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.] 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
 
2. Heading 02.08 
(a) HS change 
HS2002 Description HS 2007 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. 
 Deletion of 
subheading 
0208.20, because 
of the low volume of trade. 
0208.10 - Of rabbits or hares 0208.10 - Of rabbits or hares  
0208.20 - Frog's legs - (deleted)  
0208.30 - Of primates 0208.30 - Of primates  
0208.40 - Of whales, dolphins 
and porpoises 
(mammals of the order Cetacea); of manatees 
and dugongs (mammals 
of the order Sirenia) 0208.40 - Of whales, dolphins 
and porpoises (mammals 
of the order Cetacea); of manatees and dugongs 
(mammals of the order 
Sirenia)  
0208.50 - Of reptiles (including 
snakes and turtles) 0208.50 - Of reptiles (including 
snakes and turtles)  
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 
 
 
 
HS 20023 Description Rule 
02.08 Other meat and edible meat offal, fresh, 
chilled or frozen. CC 
 
 
 
                                                      
3 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 4  
 
  HS 2007 Description Rule 
02.08 Other meat and edible meat offal, fresh, 
chilled or frozen. CC 
 
(c) Comments by the Secretariat 
In HS2007, the amendment to the nomenclature oc curs at subheading level and does not alter 
the scope of the rule, which is set out at headi ng level.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
3. Heading 03.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
03.01 Live fish 03.01 Live fish Creation of new 
subheadings 
0301.94 and 0301.95 for 
Bluefin tunas 
(Tunnus thynnus) and southern 
Bluefin tunas 
Thunnus maccoyii) 
 - 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  
  0301.94 -- Bluefin tunas 
(Thunnus thynnus )  
  0301.95 -- Southern bluefin tunas 
(Thunnus maccoyii )  
0301.99 -- Other 0301.99 -- Other  
 
(b) Technical rectification 
HS 1996 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). 
 
 
  JOB/RO/3 
 Page 5 
 
 
  HS 2002 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). 
 
 
 
HS 2007 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 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
 
4. Heading 03.02 
(a) HS change 
HS2002 Description HS 2007 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. Creation of new 
subheading 
0302.67 and 
0302.68 swordfish (Xiphias gladius) 
and toothfish 
Dissostichus spp.) facilitating the 
monitoring and 
control of such fish. 
 - Other fish, excluding 
livers and roes:  - Other fish, excluding 
livers and roes:  
0302.61 -- Sardines ( Sardina 
pilchardus, Sardinops spp.), sardinella 
(Sardinella spp. ), 
brisling or sprats (Sprattus sprattus ) 0302.61 -- Sardines ( Sardina 
pilchardus, Sardinops spp.), sardinella 
(Sardinella spp. ), 
brisling or sprats (Sprattus sprattus )  
0302.62 -- Haddock 
(Melanogrammus 
aeglefinus ) 0306.62 -- Haddock 
(Melanogrammus 
aeglefinus )  
0302.63 -- Coalfish ( Pollachius 
virens ) 0302.63 -- Coalfish ( Pollachius 
virens )  
0302.64 -- Mackerel ( Scomber 
scombrus, Scomber australasicus, Scomber 
japonicus ) 0302.64 -- Mackerel ( Scomber 
scombrus, Scomber australasicus, Scomber 
japonicus )  
0302.65 -- Dogfish and other 
sharks 0302.65 -- Dogfish and other 
sharks  
0302.66 -- Eels ( Anguilla spp. ) 0302.66 -- Eels ( Anguilla spp. )  JOB/RO/3 
Page 6  
 
  HS2002 Description HS 2007 Description Reason for 
change 
  0302.67 -- Swordfish ( Xiphias 
gladius )  
  0302.68 -- Toothfish 
(Dissostichus spp. )  
0302.69 -- Other 0302.69 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
03.02 Fish, fresh or chilled, excluding fish 
fillets and other fish meat of heading 
No. 03.04. The origin shall be the country where the fish of 
this heading has been captured; or if farmed, the 
country where the fish has been raised from egg 
or fry (including fingerling). 
 
 
 
HS 20024 Description Rule 
03.02 Fish, fresh or chilled excluding fish 
fillets and other fish meat of heading 
No. 03.04 The origin shall be the country where the fish 
of this heading has been captured; or if farmed, 
the country of where the fish has been raised from egg or fry (including fingerling). 
 
 
 
HS 2007 Description Rule 
03.02 Fish, fresh or chilled excluding fish 
fillets and other fish meat of heading 
No. 03.04 The origin shall be the country where the fish 
of this heading has been captured; or if farmed, 
the country of where the fish has been raised from egg or fry (including fingerling). 
 
(c) Comments by the Secretariat 
In HS2007, the amendment to the nomenclature oc curs at subheading level and does not alter 
the scope of the rule, which is set out at headi ng level.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 
5. Heading 03.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
03.03 Fish, frozen, excluding 
fish fillets and other fish meat of heading 03.04. 03.03 Fish, frozen, excluding 
fish fillets and other fish meat of heading 03.04. Subheading 
0303.50 and 0303.60 have 
been merged and 
subsequently subdivided for 
herrings and cod 
facilitating the monitoring of 
such fish. 
                                                      
4 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 7 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
0303.50 - Herrings ( Clupea 
harengus, Clupea pallasii ), excluding 
livers and roes  - Herrings ( Clupea 
harengus, Clupea pallasii ) 
and cod ( Gadus morhua, 
Gadus ogac, Gadus 
macrocephalus ), excluding 
livers and roes:  
  0303.51 -- Herrings ( Clupea 
harengus, Clupea pallasii )  
  0303.52 -- Cod ( Gadus morhua, 
Gadus ogac, Gadus 
macrocephalus )  
0303.60 - Cod ( Gadus morhua, 
Gadus ogac, Gadus macrocephalus ), 
excluding livers and 
roes  - Swordfish ( Xiphias 
gladius ) and toothfish 
(Dissostichus spp. ), 
excluding livers and roes:  
  0303.61 -- Swordfish ( Xiphias 
gladius )  
  0303.62 -- Toothfish ( Dissostichus 
spp.)  
 
(b) Technical rectification 
HS 1996 Description Rule 
03.03 Fish, frozen, excluding fish fillets 
and other fish meat of heading 
No. 03.04. The origin shall be the country where the fish of this 
heading has been captured; or if farmed, the country 
where the fish has been raised from egg or fry (including fingerling). 
 
 
 
HS 20025 Description Rule 
03.03 Fish, frozen, excluding fish fillets 
and other fish meat of heading No. 03.04. The origin shall be the country where the fish of this 
heading has been captured; or if farmed, the country where the fish has been raised from egg or fry 
(including fingerling). 
 
 
 
HS 2007 Description Rule 
03.03 Fish, frozen, excluding fish fillets 
and other fish meat of heading No. 03.04. The origin shall be the country where the fish of this 
heading has been captured; or if farmed, the country where the fish has been raised from egg or fry 
(including fingerling). 
 
(c) Comments by the Secretariat 
In HS2007, the amendment to the nomenclature (i.e. the creation of subheadings 0303.61  and 
0303.62)  occurs at subheading level and does not alte r the scope of the rule, which is set out 
at heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
                                                      
5 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 8  
 
  6. Heading 03.04 
(a) HS change 
HS2002 Description HS 2007 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. Subheading 
0304.10 to 
0304.90 have been 
subdivided 
creating new 
subheadings for swordfish (Xiphias 
gladius) and 
toothfish (Dissostichus spp) 
facilitating the 
monitoring and control of such 
fish. 
0304.10 - Fresh or chilled  - Fresh or chilled:  
  0304.11 -- Swordfish ( Xiphias 
gladius )  
  0304.12 -- Toothfish 
(Dissostichus spp. )    
  0304.19 -- Other  
0304.20 - Frozen fillets   - Frozen fillets:  
  0304.21 -- Swordfish ( Xiphias 
gladius )  
  0304.22 -- Toothfish 
(Dissostichus spp. )  
  0304.29 -- Other  
0304.90 - Other  - Other:  
  0304.91 -- Swordfish ( Xiphias 
gladius )  
  0304.92 -- Toothfish 
(Dissostichus spp. )  
  0304.99 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
03.04 Fish fillets and other fish meat 
(whether or not minced), fresh, chilled or frozen. As specified for split headings 
ex03.04(a) - Fish surimi [CTHS] 
ex03.04(b) - 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).] 
 
 
 
HS 2002 Description Rule 
03.04 Fish fillets and other fish meat 
(whether or not minced), fresh, 
chilled or frozen. As specified for split headings  JOB/RO/3 
 Page 9 
 
 
  HS 2002 Description Rule 
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).] 
 
 
 
HS 2007 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 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
7. Heading 05.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
05.03 Horsehair and horsehair 
waste, whether or not put up as a layer with or 
without supporting 
material. - (deleted) Heading 05.03 
(HS code 0503.00) has been because 
of the low volume 
of trade and the content has been 
transferred to 
heading 05.11.    
Deletion of 
headings 05.03 and 05.09 entails 
the transfer of 
horsehair and 
natural sponges of 
animal origin to subheading 
0511.99. 
  05.11 Animal products not 
elsewhere specified or included; dead animals 
of Chapter 1 or 3, unfit 
for human consumption.  
  0511.99 -- Other  
 JOB/RO/3 
Page 10  
 
  (b) Technical rectification 
HS 1996 Description Rule 
05.03 Horsehair and horsehair waste, whether or 
not put up as a layer with or without supporting material. CC 
05.11 Animal products not elsewhere specified 
or included; dead animals of Chapter 1 or 
3, unfit for human consumption. CC 
 
 
 
HS 2002 Description Rule 
05.03 Horsehair and horsehair waste, whether or 
not put up as a layer with or without 
supporting material. CC 
05.11 Animal products not elsewhere specified 
or included; dead animals of Chapter 1 or 
3, unfit for human consumption. CC 
 
 
 
HS 2007 Description Rule 
05.11 Animal products not elsewhere specified 
or included; dead animals of Chapter 1 or 
3, unfit for human consumption. CC 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at head ing level and does not alter the scope of the 
rule, which requires a change of chapter to c onfer origin.  Therefore, no modification is 
needed; the rule can be  transposed directly. 
8. Headings 05.09 (05.11) 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
05.09 Natural sponges of 
animal origin. - (deleted) Deletion of 
heading 05.09, because of the low 
volume of trade 
and the content has 
been transferred to 
heading 05.11.   
Deletion of 
headings 05.03 and 05.09 entails 
the transfer of 
horsehair and natural sponges of 
animal origin to 
subheading 0511.99.  JOB/RO/3 
 Page 11 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
  05.11 Animal products not 
elsewhere specified or included; dead animals 
of Chapter 1 or 3, unfit 
for human consumption.  
   - Other:  
  0511.91 -- Products of fish or 
crustaceans, molluscs or 
other aquatic invertebrates; dead 
animals of Chapter 3  
  0511.99 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
05.09 Natural sponges of animal origin. CC 
05.11 Animal products not elsewhere specified 
or included; dead animals of Chapter 1 or 
3, unfit for human consumption. CC 
 
 
 
HS 2002 Description Rule 
05.09 Natural sponges of animal origin. CC 
05.11 Animal products not elsewhere specified 
or included; dead animals of Chapter 1 or 
3, unfit for human consumption. CC 
 
 
 
HS 2007 Description Rule 
05.11 Animal products not elsewhere specified 
or included; dead animals of Chapter 1 or 
3, unfit for human consumption. CC 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at head ing level and does not alter the scope of the 
rule, which requires a change of chapter to c onfer origin.  Therefore, no modification is 
needed; the rule can be  transposed directly.  JOB/RO/3 
Page 12  
 
  9. Heading 06.03 
(a) HS change 
HS2002 Description HS 2007 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. Subheading 
0603.10 has been 
subdivided to 
create new 
subheadings 
0603.11 to 0603.14 for roses, 
carnations, orchids 
and chrysanthemums 
taking into account 
of expansion of volume of trade. 
0603.10 - Fresh  - Fresh:  
  0603.11 --  Roses  
  0603.12 -- Carnations  
  0603.13 -- Orchids  
  0603.14 -- Chrysanthemums  
  0603.19 -- Other  
0603.90  - Other 0603.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
06.03 Cut flowers and flower buds of a kind suitable for bouquets 
or for ornamental purposes, fresh, dried, dyed, bleached, 
impregnated or otherwise prepared. As specified for split 
headings 
ex06.03(a) - Wreaths, flower baskets, buttonholes and the like CTHS 
ex06.03(b) - 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 plants grew.  
 
 
HS 2007 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  JOB/RO/3 
 Page 13 
 
 
  HS 2007 Description Rule 
ex06.03(b) - Other The origin shall be the 
country where the plants grew.  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at split heading level.  Theref ore, the rule can be transposed directly. 
 
10. Heading 07.09 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
07.09 Other vegetables, fresh 
or chilled. 
 07.09 Other vegetables, fresh or 
chilled. 
 Deletion of 
subheadings 
0709.10 and 0709.52, because 
of the low 
volume of trade. 
0709.10 - Globe artichokes - (deleted)  
0709.20 - Asparagus 0709.20 - Asparagus  
0709.30 - Aubergines (egg-
plants) 0709.30 - Aubergines (egg-plants)  
0709.40 - Celery other than 
celeriac 0709.40 - Celery other than celeriac  
 - Mushrooms and 
truffles:  - Mushrooms and truffles:  
0709.51 -- Mushrooms of the 
genus Agaricus  0709.51 -- Mushrooms of the genus 
Agaricus   
0709.52 -- Truffles - (deleted)  
0709.59 -- Other 0709.59 -- Other  
0709.60 - Fruits of the genus 
Capsicum  or of the 
genus Pimenta  0709.60 - Fruits of the genus 
Capsicum  or of the genus 
Pimenta   
0709.70 - Spinach, New Zealand 
spinach and orache 
spinach (garden spinach) 0709.70 - Spinach, New Zealand 
spinach and orache 
spinach (garden spinach)  
0709.90 - Other 0709.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
07.09 Other vegetables, fresh or 
chilled. The origin shall be the country where the goods of 
this heading are obtained in their natural or 
unprocessed state. 
 
 JOB/RO/3 
Page 14  
 
   
HS 20026 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 2007 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 HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at heading level.  Th erefore, the rule can be transposed directly. 
 
11. Heading 07.11 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
07.11 Vegetables 
provisionally preserved 
(for example, by sulphur dioxide gas, in brine, in 
sulphur water or in other 
preservative solutions), but unsuitable in that 
state for immediate 
consumption. 07.11 Vegetables provisionally 
preserved (for example, 
by sulphur dioxide gas, in brine, in sulphur water 
or in other preservative 
solutions), but unsuitable in that state for 
immediate consumption. 
 Deletion of 
subheadings 
0711.30, because of the low volume 
of trade. 
0711.20 - Olives 0711.20 - Olives  
0711.30 - Capers - (deleted)  
0711.40 - Cucumbers and 
gherkins 0711.40 - Cucumbers and 
gherkins  
 - Mushrooms and 
truffles:  - Mushrooms and 
truffles:  
0711.51 -- Mushrooms of the 
genus Agaricus  0711.51 -- Mushrooms of the 
genus Agaricus   
0711.59 -- Other 0711.59 -- Other  
0711.90 - Other vegetables; 
mixtures of vegetables 0711.90 - Other vegetables; 
mixtures of vegetables  
 
                                                      
6 As per recommendation in JOB/RO/2.   JOB/RO/3 
 Page 15 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
07.11 Vegetables provisionally preserved (for example, 
by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable 
in that state for im mediate consumption. The origin shall be the country 
where the vegetables of this heading grew. 
 
 
 
HS 20027 Description Rule 
07.11 Vegetables provisionally preserved (for example, 
by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable 
in that state for im mediate consumption. The origin shall be the country 
where the vegetables of this heading grew. 
 
 
 
 
HS 2007 Description Rule 
07.11 Vegetables provisionally preserved (for example, 
by sulphur dioxide gas, in brine, in sulphur water 
or in other preservative solutions), but unsuitable 
in that state for im mediate consumption. The origin shall be the country 
where the vegetables of this 
heading grew. 
 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at heading level.  Th erefore, the rule can be transposed directly. 
 
12. Heading 08.02 
(a) HS change 
HS2002 Description HS 2007 Description Reason for change 
08.02 Other nuts, fresh or 
dried, whether or not 
shelled or peeled. 08.02 Other nuts, fresh or 
dried, whether or not 
shelled or peeled. Creation of 
subheading 0802.60 
for macadamia nuts 
taking into account 
of expansion of 
volume of trade 
 - Walnuts:  - Walnuts:  
0802.31 -- In shell 0802.31 -- In shell  
0802.32 -- Shelled 0802.32 -- Shelled  
0802.40 - Chestnuts ( Castanea 
spp.) 0802.40 - Chestnuts ( Castanea 
spp.)  
0802.50 - Pistachios 0812.50 - Pistachios  
  0802.60 - Macadamia nuts  
0802.90 - Other 0802.90 - Other  
 
(b) Technical rectification 
HS 1996 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. 
                                                      
7 As per recommendation in JOB/RO/2.  JOB/RO/3 
Page 16  
 
   
 
 
HS 2002 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. 
 
 
 
HS 2007 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 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
 
13. Heading 08.10 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
08.10 Other fruit, fresh. 
 08.10 Other fruit, fresh. 
 Deletion of 
subheading 0810.30 because 
of the low volume 
of trade. 
0810.10 - Strawberries 0810.10 - Strawberries  
0810.20 - Raspberries, 
blackberries, 
mulberries and loganberries 0810.20 - Raspberries, 
blackberries, mulberries 
and loganberries  
0810.30 - Black, white or red 
currants and 
gooseberries - (deleted)  
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  
0810.90 - Other 0810.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
08.10 Other fruit, fresh The origin shall be the country where the 
goods of this heading were grown and 
harvested. 
 
 
  JOB/RO/3 
 Page 17 
 
 
  HS 20028 Description Rule 
08.10 Other fruit, fresh The origin shall be the country where the 
goods of this heading were grown and 
harvested. 
 
 
 
HS 2007 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 HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at heading level.  Th erefore, the rule can be transposed directly. 
14. Heading 09.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
09.06 Cinnamon and 
cinnamon-tree flowers. 09.06 Cinnamon and 
cinnamon-tree flowers. Subheading 
0906.10 has been 
subdivided to create a new 
subheading 
0906.11 for Cinnamon 
(Cinnamomum 
zeylanicum) 
0906.10 - Neither crushed nor 
ground  - Neither crushed nor 
ground:  
  0906.11 -- Cinnamon 
(Cinnamomum 
zeylanicum Blume )  
  0906.19 -- Other  
0906.20 - Crushed or ground 0906.20 - Crushed or ground  
 
(b) Technical rectification 
HS 1996 Description Rule 
09.06 Cinnamon and cinnamon-tree flowers [The origin shall be the country where the plant 
grew.]  
 
 
 
HS 2002 Description Rule 
09.06 Cinnamon and cinnamon-tree flowers [The origin shall be the country where the plant 
grew.]  
 
 
 
                                                      
8 As per recommendation in JOB/RO/2.  JOB/RO/3 
Page 18  
 
  HS 2007 Description Rule 
09.06 Cinnamon and cinnamon-tree flowers [The origin shall be the country where the plant 
grew.]  
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
15. Heading 09.10 
(a) HS change 
HS2002 Description HS 2007 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. Deletion of 
subheadings 
0910.40 and 0910.50 because of 
the low volume of 
trade. 
0910.10 - Ginger 0910.10 - Ginger  
0910.20 - Saffron 0910.20 - Saffron  
0910.30 - Turmeric (curcuma) 0910.30 - Turmeric (curcuma)  
0910.40 - Thyme; bay leaves - (deleted)  
0910.50 - Curry - (deleted)  
 - Other spices:  - Other spices:  
0910.91 -- Mixtures referred to in 
Note 1 (b) to this 
Chapter 0910.91 -- Mixtures referred to 
in Note 1 (b) to this 
Chapter  
0910.99 -- Other 0910.99 -- Other  
 
(b) Technical rectification 
HS 1996 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 sha ll be the country where the plant 
grew. 
 
 
  JOB/RO/3 
 Page 19 
 
 
  HS 2002 Description Rule 
09.10 Ginger, saffron, turmeric (curcuma), 
thyme, bay leaves, curry and other 
spices As specified for split headings 
ex09.10(a) - Curry [CTHS] 
ex09.10(b) - Other spices, crushed or ground [The origin shall be the country where the plant 
grew.] 
ex09.10(c) - Mixtures referred to in Note 1(b) to 
Chapter 9 of the HS [CTHS] 
ex09.10(d) - Other The origin sha ll be the country where the plant 
grew. 
 
 
 
HS 2007 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 sha ll be the country where the plant 
grew. 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at split heading level.  Theref ore, the rule can be transposed directly. 
16. Heading 11.02 
(a) HS change 
HS2002 Description HS 2007 Description Reason for change 
11.02 Cereal flours other than 
of wheat or meslin. 
 11.02 Cereal flours other than 
of wheat or meslin. 
 Deletion of 
subheading 1102.30 
because of the low volume of trade. 
1102.10 - Rye flour 1102.10 - Rye flour  
1102.20  - Maize (corn) flour 1102.20 - Maize (corn) flour  
1102.30  - Rice flour - (deleted)  
1102.90 - Other 1102.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
11.02 Cereal flours other than of wheat or meslin. CC 
 
 
 
HS 2002 Description Rule 
11.02 Cereal flours other than of wheat or meslin. CC 
 JOB/RO/3 
Page 20  
 
   
 
HS 2007 Description Rule 
11.02 Cereal flours other than of wheat or meslin. CC 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
17. Heading 12.07 
(a) HS change 
HS2002 Description HS 2007 Description Reason for change 
12.07 Other oil seeds and 
oleaginous fruits, 
whether or not broken.  12.07 Other oil seeds and 
oleaginous fruits, 
whether or not broken.  Deletion of 
subheadings 
1207.10, 1207.30 and 1207.60 because 
of the low volume of 
trade. 
1207.10 - Palm nuts and kernels - (deleted)  
1207.20 - Cotton seeds 1207.20 - Cotton seeds  
1207.30 - Castor oil seeds - (deleted)  
1207.40 - Sesamum seeds 1207.40 - Sesamum seeds  
1207.50 - Mustard seeds 1207.50 - Mustard seeds  
1207.60 - Safflower seeds - (deleted)  
 - Other:  - Other:  
1207.91 -- Poppy seeds 1207.91 -- Poppy seeds  
1207.99 -- Other 1207.99 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
12.07 Other oil seeds and oleaginous fruits, whether or 
not broken The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state. 
 
 
 
HS 20029 Description Rule 
12.07 Other oil seeds and oleaginous fruits, 
whether or not broken The origin shall be the country where 
goods of this heading are obtained in 
their natural or unprocessed state. 
 
 
 
HS 2007 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. 
                                                      
9 As per recommendation in JOB/RO/2.  
  JOB/RO/3 
 Page 21 
 
 
  (c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at heading level.  Th erefore, the rule can be transposed directly. 
 
18. Heading 12.09 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
12.09 Seeds, fruit and spores, of 
a kind used for sowing. 
 12.09 Seeds, fruit and spores, of 
a kind used for sowing. 
 Deletion of 
subheading 
1209.26 because 
of the low volume of trade. 
1209.10 - Sugar beet seed 1209.10 - Sugar beet seed  
 - Seeds of forage plants:  - Seeds of forage plants:  
1209.21 -- Lucerne (alfalfa) seed 1209.21 -- Lucerne (alfalfa) seed  
1209.22 -- Clover ( Trifolium spp. ) 
seed 1209.22 -- Clover ( Trifolium spp. ) 
seed  
1209.23 -- Fescue seed 1209.23 -- Fescue seed  
1209.24 -- Kentucky blue grass 
(Poa pratensis L. ) 
seed 1209.24 -- Kentucky blue grass 
(Poa pratensis L. ) seed  
1209.25 -- Rye grass ( Lolium 
multiflorum Lam., 
Lolium perenne L. ) 
seed 1209.25 -- Rye grass ( Lolium 
multiflorum Lam., 
Lolium perenne L. ) 
seed  
1209.26 -- Timothy grass seed - (deleted)  
1209.29 -- Other 1209.29 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
12.09 Seeds, fruit and spores, of a kind used for 
sowing The origin shall be the country where 
goods of this heading are obtained in 
their natural or unprocessed state. 
 
 
 
HS 200210 Description Rule 
12.09 Seeds, fruit and spores, of a kind used for 
sowing The origin shall be the country where 
goods of this heading are obtained in their natural or unprocessed state. 
 
 
 
HS 2007 Description Rule 
12.09 Seeds, fruit and spores, of a kind used for 
sowing The origin shall be the country where 
goods of this heading are obtained in 
their natural or unprocessed state. 
                                                      
10 As per recommendation in JOB/RO/2.  JOB/RO/3 
Page 22  
 
  (c) Comments by the Secretariat 
In HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at heading level.  Th erefore, the rule can be transposed directly. 
19. Heading 12.11 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
12.11 Plants and parts of plants 
(including seeds and fruits), of a kind used 
primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or 
similar purposes, fresh or 
dried, whether or not cut, crushed or powdered. 12.11 Plants and parts of plants 
(including seeds and fruits), of a kind used 
primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or 
similar purposes, fresh or 
dried, whether or not cut, crushed or powdered. Deletion of 
subheading 1211.10 because 
of the low 
volume of trade. 
1211.10 - Liquorice roots - (deleted)  
1211.20 - Ginseng roots 1211.20 - Ginseng roots  
1211.30 - Coca leaf 1211.30 - Coca leaf  
1211.40 - Poppy straw 1211.40 - Poppy straw  
1211.90 - Other 1211.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
12.11 Plants and parts of plants (including seeds and fruits), 
of a kind used primarily in perfumery, in pharmacy 
or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or 
powdered The origin shall be the country 
where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
 
HS 200211 Description Rule 
12.11 Plants and parts of plants (including seeds and 
fruits), of a kind used primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, 
crushed or powdered The origin shall be the country 
where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
 
HS 2007 Description Rule 
12.11 Plants and parts of plants (including seeds and 
fruits), of a kind used primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or similar 
purposes, fresh or dried, whether or not cut, crushed or powdered. The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state. 
                                                      
11 As per recommendation in JOB/RO/2.   JOB/RO/3 
 Page 23 
 
 
  (c) Comments by the Secretariat 
In HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at heading level.  Th erefore, the rule can be transposed directly. 
20. Heading 12.12 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
12.12 Locust beans, seaweeds 
and other algae, sugar beet and sugar cane, fresh, 
chilled, frozen or dried, 
whether or not ground; fruit stones and kernels 
and other vegetable 
products (including unroasted chicory roots of 
the variety Cichorium 
intybus sativum) of a kind 
used primarily for human 
consumption, not elsewhere specified or 
included. 12.12 Locust beans, seaweeds 
and other algae, sugar beet and sugar cane, fresh, 
chilled, frozen or dried, 
whether or not ground; fruit stones and kernels 
and other vegetable 
products (including unroasted chicory roots of 
the variety Cichorium 
intybus sativum) of a kind 
used primarily for human 
consumption, not elsewhere specified or 
included. Deletion of 
subheadings 1212.10 and 
1212.30 because 
of the low volume of trade. 
1212.10 - Locust beans, including 
locust bean seeds - (deleted)  
1212.20 - Seaweeds and other 
algae 1212.20 - Seaweeds and other algae  
1212.30 - Apricot, peach 
(including nectarine) or 
plum stones and kernels - (deleted)  
 - Other:  - Other:  
1212.91 -- Sugar beet 1212.91 -- Sugar beet  
1212.99 -- Other 1212.99 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet 
and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and 
other 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. 
 
 
 JOB/RO/3 
Page 24  
 
  HS 200212 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 elsewher e specified or included. The origin shall be the country 
where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
 
HS 2007 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. 
 
(c) Comments by the Secretariat 
In HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at heading level.  Th erefore, the rule can be transposed directly. 
21. Heading 13.01 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
13.01 Lac; natural gums, resins, 
gum-resins and oleoresins 
(for example, balsams). 13.01 Lac; natural gums, resins, 
gum-resins and oleoresins 
(for example, balsams). Deletion of 
subheading 
1301.10 because of the low 
volume of trade. 
1301.10 - Lac - (deleted)  
1301.20 - Gum Arabic  1301.20 - Gum Arabic  
1301.90 - Other 1301.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
13.01 Lac; natural gums, resins, gum-resins and oleoresins 
(for example, balsams). The origin shall be the country 
where the plant grew.  
 
 
 
HS 2002 Description Rule 
13.01 Lac; natural gums, resins, gum-resins and 
oleoresins (for example, balsams). The origin shall be the country 
where the plant grew.  
 
 
                                                      
12 As per recommendation in JOB/RO/2.  
  JOB/RO/3 
 Page 25 
 
 
   
HS 2007 Description Rule 
13.01 Lac; natural gums, resins, gum-resins and 
oleoresins (for example, balsams). The origin shall be the country 
where the plant grew.  
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
22. Heading 13.02 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
13.02 Vegetable saps and 
extracts; pectic 
substances, pectinates and pectates; agar-agar and 
other mucilages and 
thickeners, whether or not modified, derived from 
vegetable products. 13.02 Vegetable saps and 
extracts; pectic substances, 
pectinates and pectates; agar-agar and other 
mucilages and thickeners, 
whether or not modified, derived from vegetable 
products. Deletion of 
subheading 
1302.14 because of the low 
volume of trade. 
 - Vegetable saps and 
extracts:  - Vegetable saps and 
extracts:  
1302.11 -- Opium 1302.11 -- Opium  
1302.12 -- Of liquorice 1302.12 -- Of liquorice  
1302.13 -- Of hops 1302.13 -- Of hops  
1302.14 -- Of pyrethrum or of the 
roots of plants containing 
rotenone - (deleted)  
1302.19 -- Other 1302.19 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
13.02 Vegetable saps and extracts; pectic 
substances, pectinates and pectates; agar-
agar and other mucilages and thickeners, 
whether or not modified, derived from 
vegetable products As specified for split headings 
 
ex13.02(a) - Pectinates and pectates CTHS 
ex13.02(b)  - Vegetables mucilages and thickeners, 
modified CTHS 
ex13.02(c) - Other CC 
 
 
 JOB/RO/3 
Page 26  
 
  HS 200213 Description Rule 
13.02 
  
 
 Vegetable saps and extracts; pectic 
substances, pectinates and pectates; agar-agar and other mucilages and thickeners, 
whether or not modified, derived from 
vegetable products As specified for split headings 
  
 
 
ex13.02(a) - Pectinates and pectates CTHS 
ex13.02(b)  - Vegetables mucilages and thickeners, 
modified CTHS 
ex13.02(c) - Other CC; except from split subheading 
2939.11(a) 
 
 
 
HS 2007 Description Rule 
13.02 
 
 
  Vegetable saps and extracts; pectic 
substances, pectinates and pectates; agar-
agar and other mucilages and thickeners, 
whether or not modified, derived from vegetable products As specified for split headings 
 
 
  
ex13.02(a) - Pectinates and pectates CTHS 
ex13.02(b)  - Vegetables mucilages and thickeners, 
modified CTHS 
ex13.02(c) - Other CC; except from split subheading 
2939.11(a) 
 
(c) Comments by the Secretariat 
In HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at split heading leve l.  Therefore, the rule can be transposed 
directly. 
23. Heading 14.02 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
14.02 Vegetable materials of a 
kind used primarily as stuffing or as padding (for 
example, kapok, 
vegetable hair and eel-grass), whether or not put 
up as a layer with or 
without supporting 
material. - (deleted) Deletion of 
heading 14.02 and 14.03 and 
subheading 
1404.10 because of the low 
volume of trade. 
  14.04 Vegetable products not 
elsewhere specified or included.  
  1404.20 - Cotton linters  
  1404.90 - Other  
 
                                                      
13 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 27 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
14.02 Vegetable materials of a kind used primarily as stuffing 
or as padding (for example, kapok, vegetable hair and 
eel-grass), whether or not put up as a layer with or 
without supporting material The origin shall be the 
country where th e plant grew. 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
 
 
HS 200214 Description Rule 
14.02 Vegetable materials of a kind used primarily as stuffing 
or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or 
without supporting material. The origin shall be the 
country where th e plant grew. 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
  
HS 2007 Description Rule 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
(c) Comments by the Secretariat 
HS2002 headings 14.02 and 14.03 have been de leted and their products are now part of 
HS2007 heading 14.04.  No modification is needed in RoO for heading 14.04; the rule can be transposed directly. 
24. Heading 14.03 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
14.03 Vegetable materials of a 
kind used primarily as stuffing or as padding (for 
example, kapok, 
vegetable hair and eel-grass), whether or not put 
up as a layer with or 
without supporting material. - (deleted) Deletion of 
heading 14.02 and 14.03 and 
subheading 
1404.10 because of the low 
volume of trade. 
  14.04 Vegetable products not 
elsewhere specified or 
included.  
  1404.20 - Cotton linters  
  1404.90 - Other  
 
                                                      
14 RoO for heading 14.02 in accordan ce with recommendation in JOB/RO/2. JOB/RO/3 
Page 28  
 
  (b) Technical rectification 
HS 1996 Description Rule 
14.03 Vegetable materials of a kind used primarily in brooms 
or in brushes (for example, broom-corn, piassava, 
couch-grass and istle), whether or not in hanks or 
bundles The origin shall be the 
country where th e plant grew. 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
 
 
HS 200215 Description Rule 
14.03 Vegetable materials of a kind used primarily in brooms 
or in brushes (for example, broom-corn, piassava, couch-grass and istle), whether or not in hanks or 
bundles The origin shall be the 
country where th e plant grew. 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
  
HS 2007 Description Rule 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
(c) Comments by the Secretariat 
HS2002 headings 14.02 and 14.03 have been de leted and their products are now part of 
HS2007 heading 14.04.  No modification is needed in RoO for heading 14.04; the rule can be transposed directly. 
25. Heading 14.04 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
14.04 Vegetable products not 
elsewhere specified or included. 14.04 Vegetable products not 
elsewhere specified or included. Deletion of 
heading 14.02 and 14.03 and 
subheading 
1404.10 because of the low 
volume of trade. 
1404.10 - Raw vegetable materials 
of a kind used primarily in dyeing or tanning - (deleted)  
1404.20 - Cotton linters 1404.20 - Cotton linters  
1404.90 - Other 1404.90 - Other  
 
                                                      
15 RoO for heading 14.03 in accordan ce with recommendation in JOB/RO/2.  JOB/RO/3 
 Page 29 
 
 
  (b) Technical rectification 
HS 1996 Description Rule 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
 
 
HS 2002 Description Rule 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
 
 
HS 2007 Description Rule 
14.04 Vegetable products not elsewhere specified or included The origin shall be the 
country where th e plant grew. 
 
(c) Comments by the Secretariat 
HS2002 headings 14.02 and 14.03 have been de leted and their products are now part of 
HS2007 heading 14.04.  No modification is needed in RoO for heading 14.04; the rule can be 
transposed directly. 
26. Heading 15.15 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
15.15 Other fixed vegetable fats 
and oils (including jojoba 
oil) and their fractions, 
whether or not refined, 
but not chemically 
modified. 15.15 Other fixed vegetable 
fats and oils (including 
jojoba oil) and their 
fractions, whether or not 
refined, but not 
chemically modified. Deletion of 
subheading 
1515.40 because 
of the low volume 
of trade. 
1515.40 - Tung oil and its  fractions - (deleted)  
1515.50 - Sesame oil and its 
fractions 1515.50 - Sesame oil and its 
fractions  
1515.90 - Other 1515.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
15.15 Other fixed vegetable fats and oils (including jojoba 
oil) and their fractions, whether or not refined, but not 
chemically modified As specified for split 
headings 
ex15.15(a) - Maïze (corn) oil and its fractions [CTH] 
ex15.15(b) - Other [CTH, or change by 
refining.] 
 
 
HS 200216 Description Rule 
15.15 Other fixed vegetable fats and oils (including jojoba As specified for split 
                                                      
16 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 30  
 
  HS 200216 Description Rule 
oil) and their fractions, whether or not refined, but not 
chemically modified headings 
ex15.15(a) - Maïze (corn) oil and its fractions [CTH] 
ex15.15(b) - Other [CTH, or change by 
refining.] 
 
  
HS 2007 Description Rule 
15.15 Other fixed vegetable fats and oils (including jojoba 
oil) and their fractions, whether or not refined, but not chemically modified As specified for split 
headings 
ex15.15(a) - Maïze (corn) oil and its fractions [CTH] 
ex15.15(b) - Other [CTH, or change by 
refining.] 
 
(c) Comments by the Secretariat 
In HS2007, the change in the nomenclature occu rs at subheading level and does not alter the 
scope of the RoO, set out at split heading leve l.  Therefore, the rule can be transposed 
directly. 
27. Heading 20.05 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
20.05 Other vegetables 
prepared or preserved otherwise than by 
vinegar or acetic acid, 
not frozen, other than products of heading 
20.06. 20.05 Other vegetables 
prepared or preserved otherwise than by 
vinegar or acetic acid, 
not frozen, other than products of heading 
20.06. Subheading 
2005.90 has been subdivided to 
facilitate the 
monitoring and control of bamboo 
shoots. 
2005.90 - Other vegetables and 
mixtures of vegetables  - Other vegetables and 
mixtures of vegetables:  
  2005.91 -- Bamboo shoots  
  2005.99 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
20.05 Other vegetables prepared or preserved otherwise than 
by vinegar or acetic acid, not frozen, other than 
products of heading No. 20.06 CC 
 
 
 
HS 2002 Description Rule 
20.05 Other vegetables prepared or preserved otherwise than 
by vinegar or acetic acid, not frozen, other than products of heading 20.06. CC 
 
  JOB/RO/3 
 Page 31 
 
 
  HS 2007 Description Rule 
20.05 Other vegetables prepared or preserved otherwise than 
by vinegar or acetic acid, not frozen, other than products of heading 20.06. CC 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
28. Heading 23.02 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
23.02 Bran, sharps and other 
residues, whether or not 
in the form of pellets, derived from the sifting, 
milling or other working 
of cereals or of leguminous plants. 23.02 Bran, sharps and other 
residues, whether or not 
in the form of pellets, derived from the sifting, 
milling or other working 
of cereals or of leguminous plants. Deletion of 
subheading 
2302.20 because of the low volume 
of trade. 
2302.10  - Of maize (corn) 2302.10 - Of maize (corn)  
2302.20  - Of rice - (deleted)  
2302.30  - Of wheat 2302.30 - Of wheat  
2302.40  - Of other cereals 2302.40 - Of other cereals  
2302.50  - Of leguminous plants 2302.50 - Of leguminous plants  
 
(b) Technical rectification 
HS 1996 Description Rule 
23.02 Bran, sharps and other residues, whether or not in the 
form of pellets, derived from the sifting, milling or 
other working of cereals or of leguminous plants CTH 
 
 
 
HS 2002 Description Rule 
23.02 Bran, sharps and other residues, whether or not in the 
form of pellets, derived from the sifting, milling or 
other working of cereals or of leguminous plants. CTH 
 
 
 
HS 2007 Description Rule 
23.02 Bran, sharps and other residues, whether or not in the 
form of pellets, derived from the sifting, milling or 
other working of cereals or of leguminous plants. CTH JOB/RO/3 
Page 32  
 
  (c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
29. Heading 23.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
23.06 Oil-cake and other solid 
residues, whether or not 
ground or in the form of 
pellets, resulting from the extraction of 
vegetable fats or oils, 
other than those of heading 23.04 or 23.05. 23.06 Oil-cake and other solid 
residues, whether or not 
ground or in the form of 
pellets, resulting from the extraction of 
vegetable fats or oils, 
other than those of heading 23.04 or 23.05. Deletion of 
subheading 
2306.70 because 
of the low volume of trade. 
2306.70 - Of maize (corn) germ - (deleted)  
2306.90 - Other 2306.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
23.06 Oil-cake and other solid residues, whether or not ground or on the 
form of pellets, resulting from the extraction of vegetable fats or 
oils, other than those of heading N° 23.04 or 23.05 CTH 
 
 
 
HS 2002 Description Rule 
23.06 Oil-cake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of vegetable fats or 
oils, other than those of heading 23.04 or 23.05. CTH 
 
 
 
HS 2007 Description Rule 
23.06 Oil-cake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of vegetable fats or 
oils, other than those of heading 23.04 or 23.05. CTH 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly.  JOB/RO/3 
 Page 33 
 
 
  30. Heading 25.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
25.06 Quartz (other than 
natural sands); quartzite, 
whether or not roughly 
trimmed or merely cut, 
by sawing or otherwise, 
into blocks or slabs of a rectangular (including 
square) shape. 25.06 Quartz (other than 
natural sands); quartzite, 
whether or not roughly 
trimmed or merely cut, 
by sawing or otherwise, 
into blocks or slabs of a rectangular (including 
square) shape. Subheadings 
2506.21 and 
2506.29 have been 
merged into new 
subheading 
2506.20 because of the low volume 
of trade. 
2506.10 - Quartz 2506.10 - Quartz  
 - Quartzite: 2506.20 - Quartzite  
2506.21 -- Crude or roughly 
trimmed - (deleted)  
2506.29 -- Other - (deleted)  
 
(b) Technical rectification 
HS 1996 Description Rule 
25.06 Quartz (other than natural sands); quartzite, 
whether  or not roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of 
a rectangular (including square) shape The origin shall be the country where 
the quartz or quartzite of this heading is 
obtained in its natural or unprocessed 
state. 
 
 
 
HS 2002 Description Rule 
25.06 Quartz (other than natural sands); quartzite, 
whether or not roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of 
a rectangular (including square) shape. The origin shall be the country where 
the quartz or quartzite of this heading is 
obtained in its natural or unprocessed 
state. 
 
  
HS 2007 Description Rule 
25.06 Quartz (other than natural sands); quartzite, 
whether or not roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. The origin shall be the country where 
the quartz or quartzite of this heading is 
obtained in its natural or unprocessed state. 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. JOB/RO/3 
Page 34  
 
  31. Heading 25.08 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
25.08 Other clays (not 
including expanded clays 
of heading 68.06), 
andalusite, kyanite and 
sillimanite, whether or 
not calcined; mullite; chamotte or dinas earths. 25.08 Other clays (not 
including expanded clays 
of heading 68.06), 
andalusite, kyanite and 
sillimanite, whether or 
not calcined; mullite; chamotte or dinas earths. Deletion of 
subheading 
2508.20 because 
of the low volume 
of trade. 
2508.10 - Bentonite 2508.10 - Bentonite  
2508.20 - Decolourising earths 
and fuller's earth - (deleted)  
2508.30 - Fire-clay 2508.30 - Fire-clay  
2508.40 - Other clays 2508.40 - Other clays  
 
(b) Technical rectification 
HS 1996 Description Rule 
25.08 Other clays (not including expanded clays of 
heading No. 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; 
chamotte or dinas earths As specified for split headings  
ex 25.08(a)  - Calcined  CTHS  
ex25.08(b) - Other The origin shall be the country where 
the minerals of this split heading are 
obtained in their natural or unprocessed 
state. 
 
 
 
HS 2002 Description Rule 
25.08 Other clays (not including expanded clays of 
heading No. 68.06), andalusite, kyanite and 
sillimanite, whether or not calcined; mullite; chamotte or dinas earths As specified for split headings  
ex 25.08(a)  - Calcined  CTHS  
ex25.08(b) - Other The origin shall be the country where 
the minerals of this split heading are obtained in their natural or unprocessed 
state. 
 
 
 
HS 2007 Description Rule 
25.08 Other clays (not including expanded clays of 
heading No. 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; 
chamotte or dinas earths As specified for split headings  
ex 25.08(a)  - Calcined  CTHS  
ex25.08(b) - Other The origin shall be the country where 
the minerals of this split heading are 
obtained in their natural or unprocessed state.  JOB/RO/3 
 Page 35 
 
 
  (c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at split heading level.  Theref ore, the rule can be transposed directly. 
32. Heading 25.13 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
25.13 Pumice stone; emery; 
natural corundum, 
natural garnet and other 
natural abrasives, whether or not heat-
treated. 25.13 Pumice stone; emery; 
natural corundum, 
natural garnet and other 
natural abrasives, whether or not heat-
treated. Deletion of 
subheading 
2513.11and 
2513.19 because of the low volume 
of trade. 
 - Pumice stone: 2513.10 - Pumice stone  
2513.11 
 -- Crude or in irregular 
pieces, including crushed pumice ("bimskies") - (deleted)  
2513.19 -- Other - (deleted)  
 
(b) Technical rectification 
HS 1996 Description Rule 
25.13 Pumice stone; emery; natural corundum, 
natural garnet and othe r natural abrasives, 
whether or not heat-treated The origin shall be the country where 
the minerals of this heading are 
obtained in their natural or unprocessed state. 
 
 
 
HS 2002 Description Rule 
25.13 Pumice stone; emery; natural corundum, 
natural garnet and othe r natural abrasives, 
whether or not heat-treated The origin shall be the country where 
the minerals of this heading are 
obtained in their natural or unprocessed 
state. 
 
 
 
HS 2007 Description Rule 
25.13 Pumice stone; emery; natural corundum, 
natural garnet and othe r natural abrasives, 
whether or not heat-treated The origin shall be the country where 
the minerals of this heading are obtained in their natural or unprocessed 
state. 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. JOB/RO/3 
Page 36  
 
  33. Heading 25.16 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
25.16  Granite, porphyry, basalt, 
sandstone and other 
monumental or building 
stone, whether or not 
roughly trimmed or 
merely cut, by sawing or otherwise, into blocks or 
slabs of a rectangular 
(including square) shape. 25.16 Granite, porphyry, 
basalt, sandstone and 
other monumental or 
building stone, whether 
or not roughly trimmed 
or merely cut, by sawing or otherwise, into blocks 
or slabs of a rectangular 
(including square) shape. Deletion of 
subheading 
2516.21 et 2516.22 
because of the low 
volume of trade. 
 - Sandstone: 2516.20 - Sandstone:  
2516.21 -- Crude or roughly 
trimmed - (deleted)  
2516.22 -- Merely cut, by sawing 
or otherwise, into blocks 
or slabs of a rectangular (including square) shape - (deleted)  
 
(b) Technical rectification 
HS 1996 Description Rule 
25.16 Granite, porphyry, basalt, sandstone and other 
monumental or building stone, whether or not 
roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape The origin shall be the country where 
the minerals of this heading are 
obtained in their natural or unprocessed state. 
 
 
 
HS 2002 Description Rule 
25.16 Granite, porphyry, basalt, sandstone and other 
monumental or building stone, whether or not 
roughly trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a rectangular (including square) shape The origin shall be the country where 
the minerals of this heading are 
obtained in their natural or unprocessed 
state. 
 
  
HS 2007 Description Rule 
25.16 Granite, porphyry, basalt, sandstone and other 
monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a rectangular 
(including square) shape The origin shall be the country where 
the minerals of this heading are obtained in their natural or unprocessed 
state. 
  JOB/RO/3 
 Page 37 
 
 
  (c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
34. Heading 25.24 
(a) HS change 
HS2002 Description HS 2007 Description Reason for change 
25.24 Asbestos 25.24 
 Asbestos Heading 25.24 has been 
subdivided to provide separately for crocidolite.
17 
  2524.10 - Crocidolite  
  2524.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
25.24 Asbestos The origin shall be the country where the asbestos of this 
heading is obtained in its natural or unprocessed state. 
 
 
 
HS 2002 Description Rule 
25.24 Asbestos The origin shall be the country where the asbestos of this 
heading is obtained in its natural or unprocessed state. 
 
 
 
HS 2007 Description Rule 
25.24 Asbestos The origin shall be the country where the asbestos of this 
heading is obtained in its natural or unprocessed state. 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
                                                      
17 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.  JOB/RO/3 
Page 38  
 
  35. Heading 27.07 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
27.07 
 
 
 
 
  
 Oils and other products 
of the distillation of high 
temperature coal tar; 
similar products in which 
the weight of the 
aromatic constituents exceeds that of the non-
aromatic constituents. 27.07 
 Oils and other products 
of the distillation of high 
temperature coal tar; 
similar products in which 
the weight of the 
aromatic constituents exceeds that of the non-
aromatic constituents. Deletion of 
subheading 2707.60 
because of the low 
volume of trade. 
2707.60 - Phenols - (deleted)  
 - Other:  - Other:  
2707.91 -- Creosote oils 2707.91 -- Creosote oils  
2707.99 -- Other 2707.99 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
27.07 Oils and other products of the distillation of high temperature 
coal tar; similar products in which the weight of the aromatic constituents exceeds that of th e non-aromatic constituents. CTH  
 
 
 
HS 2002 Description Rule 
27.07 Oils and other products of the distillation of high temperature 
coal tar; similar products in which the weight of the aromatic 
constituents exceeds that of th e non-aromatic constituents. CTH 
 
  
HS 2007 Description Rule 
27.07 Oils and other products of the distillation of high temperature 
coal tar; similar products in which the weight of the aromatic 
constituents exceeds that of th e non-aromatic constituents. CTH 
 
(c) Comments by the Secretariat 
No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
change in the nomenclature occurs at subhead ing level and does not alter the scope of the 
RoO, set out at heading level.  Therefor e, the rule can be transposed directly. 
36. Heading 28.11 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.11 Other inorganic acids 
and other inorganic oxygen compounds of 
non-metals. 28.11 
  
 Other inorganic acids 
and other inorganic oxygen compounds of 
non-metals. Deletion of 
subheading 2811.23 because of the low 
volume of trade.  JOB/RO/3 
 Page 39 
 
 
  HS2002 Description HS 
2007 Description Reason for change 
 
 - Other inorganic oxygen 
compounds of non-metals:   - Other inorganic oxygen 
compounds of non-metals:  
2811.21 -- Carbon dioxide 2811.21 -- Carbon dioxide  
2811.22 -- Silicon dioxide 2811.22 -- Silicon dioxide  
2811.23 -- Sulphur dioxide - (deleted)  
2811.29 -- Other 2811.29 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.11 Other inorganic acids and other inorganic oxygen 
compounds of non-metals. CTSH 
 
 
 
HS 2002 Description Rule 
28.11 Other inorganic acids and other inorganic oxygen 
compounds of non-metals. CTSH 
 
  
HS 2007 Description Rule 
28.11 Other inorganic acids and other inorganic oxygen 
compounds of non-metals. As specified for 
subheadings 
2811.21 -- Carbon dioxide CTSH 
2811.22 -- Silicon dioxide CTSH 
2811.29 -- Other As specified for split 
subheading 
ex2811.29(a) --- Sulphur dioxide CTSHS 
ex2811.29(b) --- Other CTSHS 
 
37. Heading 28.24 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.24 
 Lead oxides; red lead and 
orange lead. 28.24 
 Lead oxides; red lead and 
orange lead. Deletion of 
subheading 2824.20 
because of the low volume of trade. 
2824.10 - Lead monoxide 
(litharge, massicot) 2824.10 - Lead monoxide 
(litharge, massicot)  
2824.20 - Red lead and or ange lead - (deleted)  
2824.90 - Other 2824.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.24 Lead oxides; red lead  and orange lead. CTSH 
 
 
 JOB/RO/3 
Page 40  
 
   
HS 2002 Description Rule 
28.24 Lead oxides; red lead  and orange lead. CTSH 
 
 
 
HS 2007 Description Rule 
28.24 Lead oxides; red lead and orange lead. 
 As specified for 
subheadings 
2824.10 - Lead monoxide (litharge, massicot) CTSH 
2824.90 - Other As specified for split 
subheading 
ex2824.90(a) -- Red lead and orange lead CTSHS 
ex2824.90(b) -- Other CTSHS 
 
38. Heading 28.25 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.25 
 
 
 
  Hydrazine and 
hydroxylamine and their 
inorganic salts; other 
inorganic bases; other 
metal oxides, hydroxides and peroxides. 28.25 
 
 
 
  Hydrazine and 
hydroxylamine and their 
inorganic salts; other 
inorganic bases; other 
metal oxides, hydroxides and peroxides. Compounds of 
mercury have been 
transferred to new 
heading 28.52. 
2825.90 - Other 2825.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.25 Hydrazine and hydroxylamine and their inorganic salts; 
other inorganic bases; other metal oxides, hydroxides 
and peroxides. CTSH 
 
 
HS 2002 Description Rule 
28.25 Hydrazine and hydroxylamine and their inorganic salts; 
other inorganic bases; other metal oxides, hydroxides 
and peroxides. CTSH 
 
 
HS 2007 Description Rule 
28.25 Hydrazine and hydroxylamine and their inorganic salts; 
other inorganic bases; other metal oxides, hydroxides 
and peroxides. As specified for 
subheadings 
2825.10 - Hydrazine and hydroxylamine and their inorganic salts CTSH 
2825.20 - Lithium oxide and hydroxide CTSH 
2825.30 - Vanadium oxides and hydroxides CTSH 
2825.40 - Nickel oxides and hydroxides CTSH 
2825.50 - Copper oxides and hydroxides CTSH 
2825.60 - Germanium oxides and zirconium dioxide CTSH 
2825.70 - Molybdenum oxides and hydroxides CTSH 
2825.80 - Antimony oxides CTSH 
2825.90 -  Other CTSH, except from split 
heading ex28.52(a)  JOB/RO/3 
 Page 41 
 
 
  39. Heading 28.26 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.26 
 
 
 
 
 Fluorides; fluorosilicates, 
fluoroaluminates and 
other complex fluorine 
salts. 
 28.26 
 
 
 
 
 Fluorides; fluorosilicates, 
fluoroaluminates and 
other complex fluorine 
salts. 
 Deletion of 
subheading 2826.11 
because of the low 
volume of trade. 
 
Deletion of subheading 2826.20 
because of the low 
volume of trade. 
 - Fluorides:  - Fluorides:  
2826.11  -- Of ammonium or of 
sodium - (deleted)  
2826.12 -- Of aluminium 2826.12 -- Of aluminium  
2826.19 -- Other 2826.19 -- Other  
2826.20 - Fluorosilicates of sodium 
or of potassium - (deleted)  
2826.30 
 - Sodium 
hexafluoroaluminate (synthetic cryolite) 2826.30 
 - Sodium 
hexafluoroaluminate (synthetic cryolite)  
2826.90 - Other 2826.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.26 Fluorides; fluorosilicates, fluoroaluminates and other 
complex fluorine salts. CTSH  
 
 
 
HS 2002 Description Rule 
28.26 Fluorides; fluorosilicates, fluoroaluminates and other 
complex fluorine salts. CTSH  
 
  
HS 2007 Description Rule 
28.26 Fluorides; fluorosilicates, fluoroaluminates and other 
complex fluorine salts. As specified for subheadings 
 
2826.12 -Fluorides: 
-- Of aluminium  
CTSH 
2826.19 --Other: As specified for split 
subheadings 
ex2826.19(a) --- Of ammonium or of sodium CTSHS 
ex2826.19(b) --- Other CTSHS 
2826.30 - Sodium hexafluoroaluminate (synthetic cryolite) CTSH 
2826.90 - Other: As specified for split 
subheadings  
ex2826.90(a) -- Fluorosilicates of sodium or of potassium CTSHS 
ex2826.90(b) -- Other CTSHS 
 JOB/RO/3 
Page 42  
 
  40. Heading 28.27 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.27 Chlorides, chloride oxides 
and chloride hydroxides; 
bromides and bromide 
oxides; iodides and iodide 
oxides. 28.27 Chlorides, chloride oxides 
and chloride hydroxides; 
bromides and bromide 
oxides; iodides and iodide 
oxides. Deletion of 
subheadings 
2827.33, 2827.34 et 
2827.36 because of 
the low volume of 
trade.  
At the same time, 
compounds of mercury have been 
transferred to new 
heading 28.52. 
 - Other chlorides:  - Other chlorides:  
2827.31 -- Of magnesium 2827.31 -- Of magnesium  
2827.32 -- Of aluminium 2827.32 -- Of aluminium  
2827.33 -- Of iron - (deleted)  
2827.34 -- Of cobalt - (deleted)  
2827.35 -- Of nickel 2827.35 -- Of nickel  
2827.36 -- Of zinc - (deleted)  
2827.39 -- Other 2827.39 -- Other  
 - Chloride oxides and 
chloride hydroxides:  - Chloride oxides and 
chloride hydroxides:  
2827.41 -- Of copper 2827.41 -- Of copper  
2827.49 -- Other 2827.49 -- Other  
 - Bromides and bromide 
oxides:  - Bromides and bromide 
oxides:  
2827.51 -- Bromides of sodium or 
of potassium 2827.51 -- Bromides of sodium or 
of potassium  
2827.59 -- Other 2827.59 -- Other  
2827.60 - Iodides and iodide oxides 2827. 60 - Iodides and iodide oxides  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; 
bromides and bromide oxides; iodides and iodide 
oxides. CTSH 
 
 
 
HS 200218 Description Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; 
bromides and bromide oxides; iodides and iodide oxides As specified for subheadings 
2827.10 - Ammonium chloride CTSH 
2827.20 - Calcium chloride CTSH 
                                                      
18 As per recommendation in JOB/RO/2  JOB/RO/3 
 Page 43 
 
 
  HS 200218 Description Rule 
 
2827.31 
2827.32 2827.33 
2827.34 
2827.35 
2827.36 -Other chlorides: 
- - Of magnesium 
- - Of aluminium - - Of iron 
- - Of cobalt  
- - Of nickel 
- - Of zinc  
CTSH 
CTSH CTSH 
CTSH 
CTSH 
CTSH 
2827.39 - - Other As specified for split 
subheadings 
ex2827.39(a) - - - Chloride of barium CTSHS 
ex2827.39(b) - - - Other CTSHS 
 
2827.41 
2827.49 - Chloride oxides and chloride hydroxides: 
- - Of copper 
- - Other  
CTSH 
CTSH 
 
2827.51 
2827.59 - Bromides and bromide oxides: 
- - Bromides of sodium and potassium 
- - Other  
CTSH 
CTSH 
2827.60 - Iodides and iodide oxides CTSH 
 
 
 
HS 2007 Description Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; 
bromides and bromide oxides; iodides and iodide 
oxides. As specified for subheading 
2827.10 - Ammonium chloride CTSH 
2827.20 - Calcium chloride CTSH 
 - Other chlorides:  
2827.31 -- Of magnesium CTSH 
2827.32 -- Of aluminium CTSH 
2827.35 -- Of nickel CTSH 
2827.39 -- Other As specified for split 
subheading 
ex2827.39(a) --- Of barium CTSHS 
ex2827.39(b) --- Of iron CTSHS 
ex2827.39(c) --- Of cobalt CTSHS 
ex2827.39(d) --- Of zinc CTSHS 
ex2827.39(e) --- Other CTSHS, except from split 
heading ex28.52(b) 
 - Chloride oxides and chloride hydroxides:  
2827.41 -- Of copper CTSH 
2827.49 -- Other CTSH, except from split 
heading ex28.52(c) 
 - Bromides and bromide oxides:  
2827.51 -- Bromides of sodium or of potassium CTSH 
2827.59 -- Other CTSH 
2827.60 - Iodides and iodide oxides CTSH, except from split 
heading ex28.52(d) 
 JOB/RO/3 
Page 44  
 
  41. Heading 28.30 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.30 Sulphides; polysulphides, 
whether or not chemically 
defined. 28.30 Sulphides; polysulphides, 
whether or not chemically 
defined. Deletion of 
subheadings 
2830.20 et 2830.30 
because of the low 
volume of trade.  
 At the same time, 
compounds of 
mercury have been transferred to new 
heading 28.52 
2830.10 - Sodium sulphides 2830.10 - Sodium sulphides  
2830.20 - Zinc sulphide - (deleted)  
2830.30 - Cadmium sulphide - (deleted)  
2830.90 - Other 2830.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.30 Sulphides; polysulphides. CTSH 
 
 
 
HS 2002 Description Rule 
28.30 Sulphides; polysulphides, whether or not chemically 
defined. CTSH 
 
  
HS 2007 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) 
 
42. Heading 28.33 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.33 Sulphates; alums; 
peroxosulphates (persulphates). 28.33 Sulphates; alums; 
peroxosulphates (persulphates). Deletion of 
subheadings 2833.23 et 2833.26 
because of the low 
volume of trade.   JOB/RO/3 
 Page 45 
 
 
  HS2002 Description HS 
2007 Description Reason for change 
At the same time, 
compounds of mercury have been 
transferred to new 
heading 28.52 
 - Other sulphates:  - Other sulphates:  
2833.21 -- Of magnesium 2833.21 -- Of magnesium  
2833.22 -- Of aluminium 2833.22 -- Of aluminium  
2833.23 -- Of chromium - (deleted)  
2833.24 -- Of nickel 2833.24 -- Of nickel  
2833.25 -- Of copper 2833.25 -- Of copper  
2833.26 -- Of zinc - (deleted)  
2833.27 -- Of barium 2833.27 -- Of barium  
2833.29 -- Other 2833.29 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.33 Sulphates; alums; peroxosulphates (persulphates). CTSH 
 
 
 
HS 2002 Description Rule 
28.33 Sulphates; alums; peroxosulphates (persulphates). CTSH 
   
HS 2007 Description Rule 
28.33 Sulphates; alums; peroxosulphates (persulphates). As specified for subheadings 
 - Sodium sulphates:  
2833.11 -- Disodium sulphate CTSH 
2833.19 -- Other CTSH 
 - Other sulphates:  
2833.21 -- Of magnesium CTSH 
2833.22 -- Of aluminium CTSH 
2833.24 -- Of nickel CTSH 
2833.25 -- Of copper CTSH 
2833.27 -- Of barium CTSH 
2833.29 -- Other: As specified for split 
subheading 
ex.2833.29(a)  --- Of chromium CTSHS 
ex.2833.29(b)  --- Of zinc CTSHS 
ex.2833.29(c)  --- Other CTSHS, except from split 
heading ex.28.52( f) 
2833.30 - Alums CTSH 
2833.40 - Peroxosulphates (persulphates) CTSH 
 JOB/RO/3 
Page 46  
 
  43. Heading 28.34 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.34 Nitrites; nitrates. 28.34 N itrites; nitrates. Compounds of 
mercury have been 
transferred to new 
heading 28.52. 
2834.10 - Nitrites 2834.10 - Nitrites  
 - Nitrates:  - Nitrates:  
2834.21 -- Of potassium 2834.21 -- Of potassium  
2834.29 -- Other 2834.29 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.34 Nitrites; nitrates. CTSH 
 
 
 
HS 200219 Description Rule 
28.34 Nitrites; nitrates As specified for subheadings 
2834.10 - Nitrites CTSH 
 
2834.21 - Nitrates: 
-- Of potassium  
CTSH 
2834.29 -- Other As specified for split 
subheading:  
ex2834.29(a) --- Nitrates of bismuth CTSHS 
ex2834.29(b) --- Other CTSHS 
 
  
HS 2007 Description Rule 
28.34 Nitrites; nitrates. As specified for subheading 
2834.10 - Nitrites CTSH 
 - Nitrates:  
2834.21 -- Of potassium CTSH 
2834.29 -- Other As specified for split 
subheading: 
ex2834.29(a) --- Nitrates of bismuth CTSHS 
ex2834.29(b) --- Other CTSHS, except from split 
heading ex28.52(g) 
 
                                                      
19 As per recommendation in JOB/RO/2  JOB/RO/3 
 Page 47 
 
 
  44. Heading 28.35 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.35 Phosphinates 
(hypophosphites), 
phosphonates (phosphites) 
and phosphates; 
polyphosphates, whether 
or not chemically defined. 28.35 Phosphinates 
(hypophosphites), 
phosphonates (phosphites) 
and phosphates; 
polyphosphates, whether 
or not chemically defined. Deletion of 
subheading 2835.23 
because of the low 
volume of trade. 
 
Compounds of mercury have been 
transferred to new 
heading 28.52. 
2835.10 - Phosphinates 
(hypophosphites) and 
phosphonates (phosphites) 2835.10 - Phosphinates 
(hypophosphites) and 
phosphonates (phosphites)  
 - Phosphates:  - Phosphates:  
2835.22 -- Of mono- or disodium 2835.22 -- Of mono- or disodium  
2835.23 -- Of trisodium - (deleted)  
2835.24 -- Of potassium 2835.24 -- Of potassium  
2835.25 --Calcium 
hydrogenorthophosphate 
("dicalcium phosphate") 2835.25 -- Calcium 
hydrogenorthophosphate 
("dicalcium phosphate")  
2835.26 -- Other phosphates of 
calcium 2835.26 -- Other phosphates of 
calcium  
2835.29 -- Other 2835.29 -- Other  
 - Polyphosphates:  - Polyphosphates:  
2835.31 -- Sodium triphosphate 
(sodium tripolyphosphate) 2835.31 -- Sodium triphosphate 
(sodium tripolyphosphate)  
2835.39 -- Other 2835.39 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.35 Phosphinates (hypophosphites), phosphonates (phosphites), 
phosphates and polyphosphates. CTSH 
 
 
 
HS 2002 Description Rule 
28.35 Phosphinates (hypophosphites), phosphonates (phosphites) and 
phosphates; polyphosphates, whether or not chemically defined. CTSH 
 
  
HS 2007 Description Rule 
28.35 Phosphinates (hypophosphites), phosphonates 
(phosphites) and phosphates; polyphosphates, 
whether or not chemically defined. As specified for subheadings 
2835.10 - Phosphinates (hypophosphites) and phosphonates 
(phosphites) CTSH 
 - Phosphates:  
2835.22 -- Of mono- or disodium CTSH 
2835.24 -- Of potassium CTSH  JOB/RO/3 
Page 48  
 
  HS 2007 Description Rule 
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)  
 
45. Heading 28.36 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.36 Carbonates; 
peroxocarbonates 
(percarbonates); commercial ammonium 
carbonate containing 
ammonium carbamate. 28.36 Carbonates; 
peroxocarbonates 
(percarbonates); commercial ammonium 
carbonate containing 
ammonium carbamate. Deletion of 
subheading 2836.10 
and 2836.70 because of the low 
volume of trade. 
 
2836.10 - Commercial ammonium 
carbonate and other 
ammonium carbonates - (deleted)  
2836.20 - Disodium carbonate 2836.20 - Disodium carbonate  
2836.30 - Sodium 
hydrogencarbonate 
(sodium bicarbonate) 2836.30 - Sodium 
hydrogencarbonate 
(sodium bicarbonate)  
2836.40 - Potassium carbonates 2836.40 - Potassium carbonates  
2836.50 - Calcium carbonate 2836.50 - Calcium carbonate  
2836.60 - Barium carbonate 2836.60 - Barium carbonate  
2836.70 - Lead carbonates - (deleted)  
 - Other:  - Other:  
2836.91 -- Lithium carbonates 2836.91 -- Lithium carbonates  
2836.92 -- Strontium carbonate 2836.92 -- Strontium carbonate  
2836.99 -- Other 2836.99 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.36 Carbonates; peroxocarbonate s (percarbonates ); commercial 
ammonium carbonate containing ammonium carbamate. CTSH 
 
 
 
HS 2002 Description Rule 
28.36 Carbonates; peroxocarbonate s (percarbonates ); commercial 
ammonium carbonate containing ammonium carbamate. CTSH 
 
   JOB/RO/3 
 Page 49 
 
 
  HS 2007 Description Rule 
28.36 Carbonates; peroxocarbonates (percarbonates); commercial 
ammonium carbonate containing ammonium carbamate. As specified for 
subheadings 
2836.20 - Disodium carbonate CTSH 
2836.30 - Sodium hydrogencarbonate (sodium bicarbonate) CTSH 
2836.40 - Potassium carbonates CTSH 
2836.50 - Calcium carbonate CTSH 
2836.60 - Barium carbonate CTSH 
 - Other:  
2836.91 -- Lithium carbonates CTSH 
2836.92 -- Strontium carbonate CTSH 
2836.99 -- Other: As specified for split 
subheading 
ex2836.99(a) ---  Commercial ammonium carbonate and other ammonium 
carbonates CTSHS 
ex2836.99(b) --- Lead carbonates CTSHS  
ex2836.99(c) --- Other CTSHS  
 
46. Heading 28.37 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.37 Cyanides, cyanide oxides 
and complex cyanides. 28.37 Cyanides, cyanide oxides 
and complex cyanides. Compounds of 
mercury have been transferred to new 
heading 28.52. 
 - Cyanides and cyanide 
oxides:  - Cyanides and cyanide 
oxides:  
2837.11 -- Of sodium 2837.11 -- Of sodium  
2837.19 -- Other 2837.19 -- Other  
2837.20 - Complex cyanides 2837.20 - Complex cyanides  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.37 Cyanides, cyanide oxides  and complex cyanides. CTSH 
 
 
 
HS 2002 Description Rule 
28.37 Cyanides, cyanide oxides  and complex cyanides. CTSH 
 
  
HS 2007 Description Rule 
28.37 Cyanides, cyanide oxid es and complex cyanides. As specified for 
subheadings 
 - Cyanides and cyanide oxides:  
2837.11 -- Of sodium CTSH 
2837.19 -- Other CTSH, except from 
ex28.52(i) 
2837.20 - Complex cyanides CTSH, except from 
ex28.52(j) 
 JOB/RO/3 
Page 50  
 
  47. Heading 28.38 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.38 Fulminates, cyanates and 
thiocyanates. - (deleted) Deletion of heading 
28.38 because of the 
low volume of 
trade.  
  28.42 Other salts of inorganic 
acids or peroxoacids 
(including aluminosilicates whether or not chemically 
defined), other than azides. At the same time, 
compounds of 
mercury of heading 28.38 and 
subheading 2842.90 
have been transferred to new 
heading 28.52. 
  2842.10 - Double or complex 
silicates, including aluminosilicates whether 
or not chemically defined  
  2842.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.38 Fulminates, cyanates  and thiocyanates. CTH 
28.42 Other salts of inorganic acids or peroxoacids, excluding azides CTSH 
 
 
 
HS 2002 Description Rule 
28.38 Fulminates, cyanates  and thiocyanates. CTH 
 
 
HS 200220 Description Rule 
28.42 
 
 Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not chemically 
defined), other than azides As specified for subheadings 
 
2842.10 
 - Double or complex silicates, including 
aluminosilicates whether or  not chemically defined As specified for split 
subheading 
ex2842.10(a) 
 
 
 
  
 
 -- Non-chemically defined aluminosilicates 
 
 
 
  
 
  CTSHS, except from 
subheadings 3006.70, 
3824.90, 3825.20, 3825.49, 
3825.50, 3825.61, 3825.69,  
3825.90, split subheading ex3006.80(l), ex3825.30(a), 
ex3825.41(b) (other than 
perhalogenated waste organic solvents)  
ex2842.10(b) -- Others CTSHS 
2842.90 - Other CTSH 
 
 
                                                      
20 Rule for heading 28.42, in accord ance with recommendation in JOB/RO/2.  JOB/RO/3 
 Page 51 
 
 
   
HS 2007 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) 
 
48. Heading 28.39 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.39 Silicates; commercial 
alkali metal silicates. 28.39 Silicates; commercial 
alkali metal silicates. Deletion of 
subheading 2839.20 
because of the low 
volume of trade. 
 - Of sodium:  - Of sodium:  
2839.11 --  Sodium metasilicates 2839.11 --  Sodium metasilicates  
2839.19 --  Other 2839.19 --  Other  
2839.20 - Of potassium - (deleted)  
2839.90 - Other 2839.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.39 Silicates; commercial alkali metal silicates. CTSH 
 
 
HS 2002 Description Rule 
28.39 Silicates; commercial alkali metal silicates. CTSH JOB/RO/3 
Page 52  
 
   
 
HS 2007 Description Rule 
28.39 Silicates; commercial alkali metal silicates. As specified for  
subheadings 
 - Of sodium:  
2839.11 -- Sodium metasilicates CTSH 
2839.19 -- Other CTSH 
2839.90 - Other: As specified for split 
subheadings 
ex.2839.90(a)  -- Of potassium CTSHS 
ex.2839.90(b)  -- Other CTSHS 
 
49. Heading 28.41 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.41 Salts of oxometallic or 
peroxometallic acids. 28.41 Salts of oxometallic or 
peroxometallic acids. Deletion of 
subheading 2841.10 and 2841.20 
because of the low 
volume of trade.  
At the same time, 
compounds of 
mercury have been 
transferred to new heading 28.52. 
2841.10 - Aluminates - (deleted)  
2841.20 - Chromates of zinc or of 
lead - (deleted)  
2841.30 - Sodium dichromate 2841.30 - Sodium dichromate  
2841.50 - Other chromates and 
dichromates; peroxochromates 2841.50 - Other chromates and 
dichromates; peroxochromates  
 - Manganites, manganates 
and permanganates:  - Manganites, manganates 
and permanganates:  
2841.61 -- Potassium 
permanganate 2841.61 -- Potassium 
permanganate  
2841.69 -- Other 2841.69 -- Other  
2841.70 - Molybdates 2841.70 - Molybdates  
2841.80 - Tungstates 
(wolframates) 2841.80 - Tungstates 
(wolframates)  
2841.90 - Other 2841.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.41 Salts of oxometallic or peroxometallic acids. CTSH 
 
   JOB/RO/3 
 Page 53 
 
 
  HS 200221 Description Rule 
28.41 Salts of oxometallic or peroxometallic acids As specified for 
subheadings 
2841.10 - Aluminates CTSH 
2841.20 - Chromates of zinc or of lead CTSH 
2841.30 - Sodium dichromate CTSH 
2841.50 
 - Other chromates and dichromates; peroxochromates As specified for split 
subheading 
ex2841.50(a) ex2841.50(b) - - Potassium dichromate 
- - Other CTSHS 
CTSHS 
 
2841.61 
2841.69 - Manganites, manganates and permanganates: 
- - Potassium permanganate 
- - Other  
CTSH 
CTSH 
2841.70 - Molybdates CTSH 
2841.80 - Tungstates (wolframates) CTSH 
2841.90 - Other CTSH 
 
 
 
HS 2007 Description Rule 
28.41 Salts of oxometallic or peroxometallic acids. As specified by 
subheading 
2841.30 - Sodium dichromate CTSH 
2841.50 - Other chromates and dichromates; peroxochromates As specified for split 
subheading 
ex2841.50(a) 
 - - Potassium dichromate 
 CTSHS 
 
ex2841.90(b) -- Chromates of zinc or of lead CTSHS 
ex2841.50(c) - - Other CTSHS, except for 
split heading 28.52(l) 
2841.61 -- Potassium permanganate CTSH 
2841.69 -- Other CTSH 
2841.70 - Molybdates CTSH 
2841.80 - Tungstates (wolframates) CTSH 
2841.90 - Other As specified for split 
subheading 
ex2841.90(a) -- Aluminates CTSHS 
ex2841.90(b) -- Other CTSHS 
 
50. Heading 28.42 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.42 Other salts of inorganic 
acids or peroxoacids 
(including aluminosilicates 
whether or not chemically defined), other than azides. 28.42 Other salts of inorganic 
acids or peroxoacids 
(including aluminosilicates 
whether or not chemically defined), other than azides. Deletion of heading 
28.38 because of the 
low volume of 
trade.  
                                                      
21 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 54  
 
  HS2002 Description HS 
2007 Description Reason for change 
2842.10 - Double or complex 
silicates, including aluminosilicates whether 
or not chemically defined 2842.10 - Double or complex 
silicates, including aluminosilicates whether 
or not chemically defined At the same time, 
compounds of mercury of heading 
28.38 and 
subheading 2842.90 
have been 
transferred to new heading 28.52. 
2842.90 - Other 2842.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.42 Other salts of inorganic acids or peroxiacids, excluding azides CTSH 
 
 
 
HS 200222 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, in cluding aluminosilicates whether 
or not chemically defined As specified for 
split subheading 
2842.10(a)  
 
 -- Non-chemically defined aluminosilicates CTSHS, except 
from subheading 
3006.70, 3824.90, 
3825.20, 3825.49, 3825.50, 3825.61, 
3825.69,  3825.90, 
split subheading ex3006.80(l), 
ex3825.30(a), 
ex3825.41(b) 
(other than 
perhalogenated waste organic 
solvents) 
2842.10(b) -- Others CTSHS 
2842.90 - Other CTSH 
 
 
                                                      
22 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 55 
 
 
   
HS 2007 Description Rule 
28.42 Other salts of inorganic acids or peroxoacids (including 
aluminosilicates whether or not chemically defined), other 
than azides.  
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), and 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) 
 
51. Heading 28.43 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.43 Colloidal precious metals; 
inorganic or organic 
compounds of precious 
metals, whether or not chemically defined; 
amalgams of precious 
metals. 28.43 Colloidal precious metals; 
inorganic or organic 
compounds of precious 
metals, whether or not chemically defined; 
amalgams of precious 
metals. Compounds of 
mercury have been 
transferred to new 
heading 28.52. 
2843.90 - Other compounds; 
amalgams 2843.90 - Other compounds; 
amalgams  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.43 Colloidal precious metals; inorganic or organic compounds of 
precious metals, whether or not chemically defined; amalgams 
of precious metals. CTSH 
 JOB/RO/3 
Page 56  
 
  HS 2002 Description Rule 
28.43 Colloidal precious metals; inorganic or organic compounds of 
precious metals, whether or not chemically defined; amalgams of precious metals. CTSH 
 
 
HS 2007 Description Rule 
28.43 Colloidal precious metals; inorganic or organic compounds of 
precious metals, whether or not chemically defined; 
amalgams of precious metals. As specified for 
subheadings 
2843.10 - Colloidal precious metals CTSH 
 - Silver compounds:  
2843.21 -- Silver nitrate CTSH 
2843.29 -- Other CTSH 
2843.30 - Gold compounds CTSH 
2843.90 - Other compounds; amalgams CTSH, except from 
split heading 
ex28.52(o) 
 
52. Heading 28.48 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.48 Phosphides, whether or not 
chemically defined, 
excluding 
ferrophosphorus. 28.48 Phosphides, whether or not 
chemically defined, 
excluding 
ferrophosphorus. Compounds of 
mercury have been 
transferred to new 
heading 28.52. 
 
(b) Technical rectification 
HS 1996 Description Rule 
28.48 Phosphides, whether or not chemically defined, excluding 
ferrophosphorus. CTH 
 
 
HS 2002 Description Rule 
28.48 Phosphides, whether or not chemically defined, excluding 
ferrophosphorus. CTH 
 
 
HS 2007 Description Rule 
28.48 Phosphides, whether or not chemically defined, excluding 
ferrophosphorus. CTH, except from 
split heading ex28.52(p) 
  JOB/RO/3 
 Page 57 
 
 
  53. Heading 28.49 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.49 Carbides, whether or not 
chemically defined. 
 28.49 Carbides, whether or not 
chemically defined. 
 Compounds of 
mercury have been 
transferred to new 
heading 28.52. 
2849.90 - Other 2849.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.49 Carbides, whether or not chemically defined.  CTSH 
 
 
HS 2002 Description Rule 
28.49 Carbides, whether or not chemically defined.  CTSH 
 
 
HS 2007 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) 
 
54. Heading 28.50 
(a) HS change 
HS2002 Description HS 
2007 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. 28.50 Hydrides, nitrides, azides, 
silicides and borides, 
whether or not chemically defined, other than 
compounds which are also 
carbides of heading 28.49. Compounds of 
mercury have been 
transferred to new heading 28.52. 
 
(b) Technical rectification 
HS 1996 Description Rule 
28.50 Hydrides, nitrides, azides, silic ides and borides, whether or not 
chemically defined, other than compounds which are also 
carbides of heading 28.49. CTH 
 
 
HS 2002 Description Rule 
28.50 Hydrides, nitrides, azides, silic ides and borides, whether or not 
chemically defined, other than compounds which are also 
carbides of heading 28.49. CTH 
 JOB/RO/3 
Page 58  
 
  HS 2007 Description Rule 
28.50 Hydrides, nitrides, azides, s ilicides and borides, whether or 
not chemically defined, other than compounds which are also carbides of heading 28.49. CTH, except from 
split heading ex28.52(r) 
 
55. Heading 28.51 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
28.51 Other inorganic 
compounds (including distilled or conductivity 
water and water of similar 
purity); liquid air (whether or not rare gases have 
been removed); 
compressed air; 
amalgams, other than 
amalgams of precious metals. 28.51 (deleted) Compounds of 
mercury have been transferred to new 
heading 28.52 and 
heading 28.51 has been renumbered as 
28.53. 
  28.53 Other inorganic 
compounds (including 
distilled or conductivity water and water of similar 
purity); liquid air (whether 
or not rare gases have been removed); compressed air; 
amalgams, other than 
amalgams of precious metals.  
 
(b) Technical rectification 
HS 1996 Description Rule 
28.51 Other inorganic compounds (including distilled or conductivity 
water and water of similar purity); liquid air (whether or not rare 
gases have been removed); compressed air; amalgams, other than amalgams of precious metals. CTH 
 
 
HS 2002 Description Rule 
28.51 Other inorganic compounds (including distilled or conductivity 
water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other 
than amalgams of precious metals. CTH 
 
 
HS 2007 Description Rule 
28.53 Other inorganic compounds (including distilled or 
conductivity water and water of similar purity); liquid air 
(whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. CTH, except from 
split heading 
ex28.52(s). 
  JOB/RO/3 
 Page 59 
 
 
  56. Heading 28.52 (new heading) 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
- - 28.52 Compounds, inorganic or 
organic, of mercury, 
excluding amalgams. Creation of a new 
heading 28.52 for 
separate chemically 
defined inorganic or 
organic compounds 
of mercury, other than amalgams.
23 
 
(b) Technical rectification 
HS 2007 Description Rule 
28.52 Compounds, inorganic or organic, of mercury, excluding 
amalgams. As specified for split 
headings 
ex28.52(a) -Of mercury oxides or hydroxide CTHS, except from 
subheading 2825.90. 
ex28.52(b) -Of mercury chlorides CTHS, except from 
split subheading ex2827.39(e) 
ex28.52(c) -Of mercury chloride oxides and chloride hydroxides CTHS, except from 
subheading 2827.49 
ex28.52(d) -Of mercury iodides and mercury iodides oxides  CTHS, except from 
subheading 2827.60 
ex28.52(e) - Of mercury sulphides; mercury polysulphides CTHS, except from 
split subheading 
ex2830.90(c) 
ex28.52(f) - Of mercury sulphates CTHS, except from 
split subheading ex2833.29(c) 
ex28.52(g) -Of mercury nitrates CTHS, except from 
split subheading 
ex2834.29 (b). 
ex28.52(h) - Of mercury polyphosphates CTHS, except from 
subheading 2835.39  
ex28.52(i) - Of mercury cyanides and oxycyanide CTHS, except from 
subheading 2837.19 
ex28.52(j) - Of  mercury complex cyanides CTHS, except from 
subheading 2837.20 
ex28.52(k) - Of mercury fulminates, cyanates and thyocyanates CTHS, except from 
split subheading 
ex2842.90(a) 
ex28.52(l) - Of mercury chromates, dichromates and peroxochromates CTHS, except from 
split subheading 
ex2841.50(c) 
ex28.52(m) - Of mercury double or complex silicates, including 
aluminosilicicates CTHS, except split  
subheadings ex2842.10(a)or  
ex2842.10(b) 
                                                      
23 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.  JOB/RO/3 
Page 60  
 
  HS 2007 Description Rule 
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, azi des, 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, as ters 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 a nd their derivatives; other protein 
substances and their derivatives, not elsewhere specified or 
included; hide powder, whether or not chromed. CTHS, except from 
subheading 3504.00 
ex28.52(zii) Of other Mercury Chemic al preparations for photographic 
uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up 
in measured portions or put up for retail sale in a form ready 
for use. CTHS, except from 
subheading 3707.90 
ex28.52(ziii) Of mercury Diagnostic or laboratory reagents on a backing, 
prepared diagnostic or laboratory reagents whether or not on a 
backing, other than those of heading 30.02 or 30.06; certified 
reference materials. CTHS, except from 
subheading 3822.00 
 
57. Heading 29.03 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
29.03 Halogenated derivatives 
of hydrocarbons. 29.03 Halogenated derivatives of 
hydrocarbons. Subheading 2903.30 
has been subdivided 
and deleted to create new subheading 
2903.31 for 
ethylene dibromide (ISO) and 
consequently, 
creation of new  JOB/RO/3 
 Page 61 
 
 
  HS2002 Description HS 
2007 Description Reason for change 
subheading 
2903.39.24 
2903.30 - Fluorinated, brominated 
or iodinated derivatives of 
acyclic hydrocarbons  - Fluorinated, brominated 
or iodinated derivatives of 
acyclic hydrocarbons:  
  2903.31 -- Ethylene dibromide 
(ISO) (1,2-dibromoethane)  
  2903.39 -- Other  
 -Halogenated derivatives 
of hydrocarbons.  - Halogenated derivatives 
of cyclanic, cyclenic or 
cycloterpenic hydrocarbons: New subheading 
2903.52 has been 
created for aldrin (ISO), chlordane 
(ISO), and 
heptachlor (ISO).
25 
2903.51 --1,2,3,4,5,6-
Hexachlorocyclohexane 2903.51 -- 1,2,3,4,5,6-
Hexachlorocyclohexane 
(HCH (ISO)), including 
lindane (ISO, INN)  
  2903.52 -- Aldrin (ISO), chlordane 
(ISO) and heptachlor (ISO)  
2903.59 --Other 2903.59 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
29.03 Halogenated derivatives of hydrocarbons. CTSH 
 
 
HS 200226 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. 
 
 
 
HS 2007 Description Rule 
29.03 Halogenated derivatives of hydrocarbons. As specified for 
subheadings 
 -Saturated chlorinated derivatives of acyclic hydrocarbons:  
2903.11 --Chloromethane (methyl chlo ride) and chloroethane (ethyl 
chloride) CTSH 
2903.12 --Dichloromethane (methylene chloride) CTSH 
                                                      
24 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chem icals and pesticides in international trade which entered into force on 
24 February 2004. 
25 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.  
26 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 62  
 
  HS 2007 Description Rule 
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 from 
subheading 2903.31 
 - Halogenated derivatives of ac yclic 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 perhalogena ted derivatives CTSH 
2903.49 -- Other CTSH 
 - Halogenated derivatives of cycl anic, 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 
  JOB/RO/3 
 Page 63 
 
 
  58. Heading 29.05 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.05 Acyclic alcohols and their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. 29.05 Acyclic alcohols and their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. Deletion of 
subheading 2905.15 
because of the low 
volume of trade. 
 -Saturated monohydric 
alcohols:  -Saturated monohydric 
alcohols:  
2905.11 --Methanol (methyl 
alcohol) 2905.11 --Methanol (methyl 
alcohol)  
2905.12 --Propan-1-ol (propyl 
alcohol) and propan-2-ol 
(isopropyl alcohol) 2905.12 --Propan-1-ol (propyl 
alcohol) and propan-2-ol 
(isopropyl alcohol)  
2905.13 --Butan-1-ol (n-butyl 
alcohol) 2905.13 --Butan-1-ol (n-butyl 
alcohol)  
2905.14 --Other butanols 2905.14 --Other butanols  
2905.15 --Pentanol (amyl alcohol) 
and isomers thereof - (deleted)  
2905.16 --Octanol (octyl alcohol) 
and isomers thereof 2905.16 --Octanol (octyl alcohol) 
and isomers thereof  
2905.17 --  Dod ecan-1-ol (lauryl 
alcohol), hexadecan-1-ol (cetyl alcohol) and 
octadecan-1-ol (stearyl 
alcohol) 2905.17 --Dodecan-1-ol (lauryl 
alcohol), hexadecan-1-ol (cetyl alcohol) and 
octadecan-1-ol (stearyl 
alcohol)  
2905.19 --Other 2905.19 --Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH 
 
HS 200227 Description Rule 
 - Halogenated, sulphonated, nitrated or nitrosated derivatives of 
acyclic alcohols: As specified for 
subheading  
2905.51 -- Ethchlorvynol (INN) CTSH, except from 
subheading 2905.59 
2905.59 -- Other CTSH, except from 
subheading 2905.51 
 
HS 2007 Description Rule 
29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives. As specified for 
subheading 
2905.11 --Methanol (methyl alcohol) CTSH 
2905.12 --Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol) CTSH 
2905.13 --Butan-1-ol (n-butyl alcohol) CTSH 
                                                      
27 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 64  
 
  HS 2007 Description Rule 
2905.14 --Other butanols CTSH 
2905.16 --Octanol (octyl alcohol) and isomers thereof CTSH 
2905.17 --Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) 
and octadecan-1-ol (stearyl alcohol) CTSH 
2905.19 --Other As specified  for 
split subheading 
ex2905.19(a) ---Pentanol (amyl alcohol) and isomers thereof CTSHS 
ex2905.19(b) --- Other CTSHS 
 - Unsaturated monohydric alcohols:  
2905.22 -- Acyclic terpene alcohols CTSH 
2905.29 -- Other CTSH 
 - Diols:  
2905.31 -- Ethylene glycol (ethanediol) CTSH 
2905.32 -- Propylene glycol (propane-1,2-diol) CTSH 
2905.39 -- Other CTSH 
 - Other polyhydric alcohols:  
2905.41 -- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol 
(trimethylolpropane) CTSH 
2905.42 -- Pentaerythritol CTSH 
2905.43 -- Mannitol CTSH 
2905.44 -- D-glucitol (sorbitol) CTSH 
2905.45 -- Glycerol CTSH 
2905.49 -- Other CTSH 
 - Halogenated, sulphonated, nitrated or nitrosated derivatives of 
acyclic alcohols:  
2905.51 -- Ethchlorvynol (INN) CTSH, except from 
subheading 2905.59 
2905.59 -- Other CTSH, except from 
subheading 2905.51 
 
59. Heading 29.06 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.06 Cyclic alcohols and their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. 29.06 Cyclic alcohols and their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. Deletion of 
subheading 2906.14 
because of the low 
volume of trade. 
 -Cyclanic, cyclenic or 
cycloterpenic:  -Cyclanic, cyclenic or 
cycloterpenic:  
2906.11 --Menthol 2906.11 --Menthol  
2906.12 --Cyclohexanol, 
methylcyclohexanols and 
dimethylcyclo-hexanols 2906.12 --Cyclohexanol, 
methylcyclohexanols and 
dimethylcyclo-hexanols  
2906.13 --Sterols and inositols 2906.13 --Sterols and inositols  
2906.14 --Terpineols - (deleted)  
2906.19 --Other 2906.19 --Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH  JOB/RO/3 
 Page 65 
 
 
   
HS 2002 Description Rule 
29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH 
 
HS 2007 Description Rule 
29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated 
or nitrosated derivatives. As specified for 
subheading 
 -Cyclanic, cyclenic or cycloterpenic:  
2906.11 --Menthol CTSH 
2906.12 --Cyclohexanol, methylcyclohexanols and dimethylcyclo-
hexanols CTSH 
2906.13 --Sterols and inositols CTSH 
2906.19 --Other As specified for split 
subheading 
ex2906.19(a) ---Terpineols CTSHS 
ex2906.19(b) ---Other CTSHS 
 
60. Heading 29.07 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for 
change 
29.07 Phenols; phenol-alcohols. 29.07 Phenols; phenol-alcohols. Deletion of 
subheading 
2907.14 because 
of the low volume of trade. 
 -Monophenols:  -Monophenols:  
2907.11 --Phenol (hydroxybenzene) 
and its salts 2907.11 --Phenol (hydroxybenzene) 
and its salts  
2907.12 --Cresols and their salts 2907.12 --Cresols and their salts  
2907.13 --Octylphenol, nonylphenol 
and their isomers; salts thereof 2907.13 --Octylphenol, nonylphenol 
and their isomers; salts thereof  
2907.14 --Xylenols and their salts - (deleted)  
2907.15 --Naphthols and their salts 2907.15 --Naphthols and their salts  
2907.19 --Other 2907.19 --Other  
 - Polyphenols; phenol-
alcohols:  - Polyphenols; phenol-
alcohols:  
2907.21 -- Resorcinol and its salts 2907.21 -- Resorcinol and its salts  
2907.22 -- Hydroquinone (quinol) and 
its salts 2907.22 -- Hydroquinone (quinol) and 
its salts  
2907.23 -- 4,4'-Isopropylidenediphenol 
(bisphenol A, diphenylolpropane) and its 
salts 2907.23 -- 4,4'-Isopropylidenediphenol 
(bisphenol A, diphenylolpropane) and its 
salts  
2907.29 -- Other 2907.29 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.07 Phenols; phenol-alcohols.  CTSH JOB/RO/3 
Page 66  
 
   
HS 200228 Description Rule 
29.07 Phenols; phenol-alcohols. As specified for split 
headings 
 -Monophenols:  
2907.11 --Phenol (hydroxybenzene) and its salts CTSH 
2907.12 --Cresols and their salts CTSH 
2907.13 --Octylphenol, nonylphenol and their isomers; salts thereof CTSH 
2907.15 --Naphthols and their salts CTSH 
2907.19 --Other CTSH 
 - Polyphenols; phenol-alcohols:  
2907.21 -- Resorcinol and its salts CTSH 
2907.22 -- Hydroquinone (quinol) and its salts CTSH 
2907.23 -- 4,4'-Isopropylidenediphenol (bisphenol A, 
diphenylolpropane) and its salts CTSH 
2907.29 -- Other CTSH, or change 
from or to phenol-
alcohols of this 
subheading 
 
HS 2007 Description Rule 
29.07 Phenols; phenol-alcohols. As specified for 
subheading  
 -Monophenols:  
2907.11 --Phenol (hydroxybenzene) and its salts CTSH 
2907.12 --Cresols and their salts CTSH 
2907.13 --Octylphenol, nonylphenol and their isomers; salts thereof CTSH 
2907.15 --Naphthols and their salts CTSH 
2907.19 --Other As specified for split 
subheading 
ex2907.19(a) --- Xylenols and their salts CTSHS 
ex2907.19(b) --- Other CTSHS 
 - Polyphenols; phenol-alcohols:  
2907.21 -- Resorcinol and its salts CTSH 
2907.22 -- Hydroquinone (quinol) and its salts CTSH 
2907.23 -- 4,4'-Isopropylidenediphenol (bisphenol A, 
diphenylolpropane) and its salts CTSH 
2907.29 -- Other CTSH,  or change 
from or to phenol-
alcohols of this subheading 
 
61. Heading 29.08 
(a) HS Change 
HS2002 Description HS 
2007 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 2908.11 
for pentachlorophenol 
(ISO). 
                                                      
28 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 67 
 
 
  HS2002 Description HS 
2007 Description Reason for change 
2908.10 -Derivatives containing only 
halogen substituents and 
their salts 2908.10 -Derivatives containing only 
halogen substituents and 
their salts: Creation of new 
subheading 2908.91 
for dinosed (ISO) and 
deletion of subheading 
2908.20 because of 
low volume of trade29 
  2908.11 --Pentachlorophenol (ISO)  
  2908.19 --Other  
2908.20 -Derivatives containing only 
sulpho groups, their salts and 
esters - (deleted)  
2908.90 -Other  -Other:  
  2908.91 --Dinoseb (ISO) and its salts  
  2908.99 --Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of 
phenols or phenol-alcohols. CTSH 
 
HS 2002 Description Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of 
phenols or phenol-alcohols. CTSH 
 
HS 2007 Description Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of 
phenols or phenol-alcohols. As specified for 
subheading 
 -Derivatives containing only halogen substituents and their salts:  
2908.11 --Pentachlorophen ol (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 
 
                                                      
29 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.  JOB/RO/3 
Page 68  
 
  62. Heading 29.09 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.09 Ethers, ether-alcohols, 
ether-phenols, 
ether-alcohol- phenols, 
alcohol peroxides, ether 
peroxides, ketone 
peroxides (whether or not chemically defined), and 
their halogenated, 
sulphonated, nitrated or nitrosated derivatives. 29.09 Ethers, ether-alcohols, 
ether-phenols, ether-
alcohol-phenols, alcohol 
peroxides, ether 
peroxides, ketone 
peroxides (whether or not chemically defined), and 
their halogenated, 
sulphonated, nitrated or nitrosated derivatives. Deletion of 
subheading 2909.42 
because of the low 
volume of trade. 
 -Ether-alcohols and their 
halogenated, sulphonated, 
nitrated or nitrosated derivatives:  -Acyclic ethers and their 
halogenated, sulphonated, 
nitrated or nitrosated derivatives:  
2909.41 --2,2'-Oxydiethanol 
(diethylene glycol, digol) 2909.41 --2,2'-Oxydiethanol 
(diethylene glycol, digol)  
2909.42 --Monomethyl ethers of 
ethylene glycol or of diethylene glycol - (deleted)  
2909.43 --Monobutyl ethers of 
ethylene glycol or of 
diethylene glycol 2909.43 --Monobutyl ethers of 
ethylene glycol or of 
diethylene glycol  
2909.44 --Other monoalkylethers 
of ethylene glycol or of 
diethylene glycol 2909.44 --Other monoalkylethers 
of ethylene glycol or of 
diethylene glycol  
2909.49 --Other 2909.49 --Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.09 Ethers, ether-alcohols, ether-phenols, ether-alcohol- phenols, 
alcohol peroxides, ether peroxides, ketone peroxides (whether 
or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 2002 Description Rule 
29.09 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, 
alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, 
nitrated or nitrosated derivatives.  CTSH 
 
HS 2007 Description Rule 
29.09 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, 
alcohol peroxides, ether peroxides, ketone peroxides (whether 
or not chemically defined), and their halogenated, sulphonated, 
nitrated or nitrosated derivatives. As specified for 
subheading 
 - Acyclic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:   JOB/RO/3 
 Page 69 
 
 
  HS 2007 Description Rule 
2909.11 -- Diethyl ether CTSH 
2909.19 -- Other CTSH 
2909.20 - Cyclanic, cyclenic or cycloterpenic ethers and their 
halogenated, sulphonated, nitrat ed or nitrosated derivatives CTSH 
2909.30 - Aromatic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives CTSH 
 - Ether-alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  
2909.41 --2,2'-Oxydiethanol (diethylene glycol, digol) CTSH 
2909.43 --Monobutyl ethers of ethylene glycol or of diethylene glycol CTSH 
2909.44 --Other monoalkylethers of ethylene glycol or of diethylene 
glycol As specified for split 
subheading  
ex2909.44(a) ---Monomethyl ethers of ethylene glycol or of diethylene glycol CTSHS 
ex2909.44(b) ---Other CTSHS 
2909.49 --Other CTSH 
2909.50 - Ether-phenols, ether-alcohol -phenols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives CTSH 
2909.60 - Alcohol peroxides, ether per oxides, ketone peroxides and their 
halogenated, sulphonated, nitrat ed or nitrosated derivatives CTSH 
 
63. Heading 29.10 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.10 Epoxides, epoxyalcohols, 
epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.10 Epoxides, epoxyalcohols, 
epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. Creation of new 
subheading 2910.40 for dieldrin (ISO,DCI)
30 
2910.10 -Oxirane (ethylene oxide) 2910.10 -Oxirane (ethylene oxide)  
2910.20 -Methyloxirane (propylene 
oxide) 2910.20 -Methyloxirane (propylene 
oxide)  
2910.30 -1-Chloro-2,3-epoxypropane 
(epichlorohydrin) 2910.30 -1-Chloro-2,3-epoxypropane 
(epichlorohydrin)  
  2910.40 -Dieldrin (ISO, INN)  
2910.90 -Other 2910.90 -Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a 
three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
                                                      
30 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.  JOB/RO/3 
Page 70  
 
  HS 2002 Description Rule 
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a 
three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 2007 Description Rule 
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a 
three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for 
subheading  
2910.10 -Oxirane (ethylene oxide) CTSH 
2910.20 -Methyloxirane (propylene oxide) CTSH 
2910.30 -1-Chloro-2,3-epoxypropane (epichlorohydrin) CTSH 
2910.40 -Dieldrin (ISO, INN) CTSH, except from 
subheading 2910.90  
2910.90 -Other CT SH, except from 
subheading 2910.40 
 
64. Heading 29.12 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.12 Aldehydes, whether or not 
with other oxygen 
function; cyclic polymers 
of aldehydes; paraformaldehyde. 29.12 Aldehydes, whether or not 
with other oxygen 
function; cyclic polymers 
of aldehydes; paraformaldehyde. Deletion of 
subheading 2912.13 
because of the low 
volume of trade. 
 -Acyclic aldehydes 
without other oxygen 
function:  -Acyclic aldehydes 
without other oxygen 
function:  
2912.11 --Methanal 
(formaldehyde) 2912.11 --Methanal 
(formaldehyde)  
2912.12 --Ethanal (acetaldehyde) 2 912.12 --Ethanal (acetaldehyde)  
2912.13 --Butanal (butyraldehyde, 
normal isomer) - (deleted)  
2912.19 --Other 2912.19 --Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.12 Aldehydes, whether or not with other oxygen function; cyclic 
polymers of aldehydes; paraformaldehyde. CTSH 
 
 
HS 2002 Description Rule 
29.12 Aldehydes, whether or not with other oxygen function; cyclic 
polymers of aldehydes; paraformaldehyde. CTSH 
 
HS 2007 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:   JOB/RO/3 
 Page 71 
 
 
  HS 2007 Description Rule 
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 
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 
 
65. Heading 29.15 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
29.15 Saturated acyclic 
monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.15 Saturated acyclic 
monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. Deletion of 
subheadings 2915.22 and 2915.23 because of the low volume of trade.  
 -Acetic acid and its salts; 
acetic anhydride:  -Acetic acid and its salts; 
acetic anhydride: Creation of new 
subheading 2915.36 for dinoseb acetate (ISO) and the deletion of subheadings 2915.34 and 2915.35 because of the low volume of trade.
31 
2915.21 --Acetic acid 2915.21 --Acetic acid  
2915.22 --Sodium acetate - (deleted)  
2915.23 --Cobalt acetates - (deleted)  
2915.24 --Acetic anhydride 2915.24 --Acetic anhydride  
2915.29 --Other 2915.29 --Other  
 -Esters of acetic acid:  -Esters of acetic acid:  
2915.31 --Ethyl acetate 2915.31 --Ethyl acetate  
2915.32 --Vinyl acetate 2915.32 --Vinyl acetate  
2915.33 -- n-Butyl acetate 2915.33 -- n-Butyl acetate  
2915.34 --Isobutyl acetate - (deleted)  
2915.35 --2-Ethoxyethyl acetate - (deleted)  
  2915.36 --Dinoseb (ISO) acetate  
2915.39 --Other 2915.39 --Other  
 
                                                      
31 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.  JOB/RO/3 
Page 72  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
29.15 Saturated acyclic monocarboxy lic acids and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 2002 Description Rule 
29.15 Saturated acyclic monocarboxy lic acids and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 2007 Description Rule 
29.15 Saturated acyclic monocarboxy lic acids and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. As specified for 
subheading 
2915.11 -- Formic acid CTSH 
2915.12 -- Salts of formic acid CTSH 
2915.13 -- Esters of formic acid CTSH 
 - Acetic acid and its salts; acetic anhydride:  
2915.21 -- Acetic acid CTSH 
2915.24 -- Acetic anhydride CTSH 
2915.29 -- Other As specified for split 
subheading  
ex2915.29(a) --- Sodium acetate CTSHS 
ex2915.29(b) --- Cobalt acetates CTSHS 
ex2915.29(c) --- Other CTSHS 
 - Esters of acetic acid:  
2915.31 -- Ethyl acetate CTSH 
2915.32 -- Vinyl acetate CTSH 
2915.33 -- n-Butyl acetate CTSH 
2915.36 -- Dinoseb (ISO) acet ate CTSH, except from 
split subheading 
ex2915.39(c) 
2915.39 -- Other As specified for split 
subheading 
ex2915.39(a) --- Isobutyl acetate CTSHS 
ex2915.39(b) -- 2-Eth oxyethyl acetate CTSHS 
ex2915.39(c) --- Other CTSHS, except 
from subheading 
2915.36 
  JOB/RO/3 
 Page 73 
 
 
  66. Heading 29.16 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.16 Unsaturated acyclic 
monocarboxylic acids, 
cyclic monocarboxylic 
acids, their anhydrides, 
halides, peroxides and 
peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. 29.16 Unsaturated acyclic 
monocarboxylic acids, 
cyclic monocarboxylic 
acids, their anhydrides, 
halides, peroxides and 
peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. Creation of new 
subheading 2916.36 
for binapacryl (ISO, 
DCI).
32 
 -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 2916.35 --Esters of phenylacetic 
acid  
  2916.36 --Binapacryl (ISO)  
2916.39 --Other 2916.39 --Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, their anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 2002 Description Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, their anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 2007 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  
                                                      
32 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC9 for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.  JOB/RO/3 
Page 74  
 
  HS 2007 Description Rule 
2916.12 -- Esters of acrylic acid CTSH  
2916.13 -- Methacrylic acid and its salts CTSH  
2916.14 -- Esters of methacrylic acid CTSH  
2916.15 -- Oleic, linoleic or linolenic acids, their salts and esters CTSH  
2916.19 -- 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, peroxyacids and their derivatives:  
2916.31 --Benzoic acid, its salts and esters CTSH 
2916.32 --Benzoyl peroxide and benzoyl chloride CTSH 
2916.34 --Phenylacetic acid and its salts CTSH 
2916.35 --Esters of phenylacetic acid CTSH 
2916.36 --Binapacryl (ISO) CTSH, except 
from subheading 2916.39 
2916.39 --Other CTSH, except 
from subheading 2916.36 
 
67. Heading 29.17 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.17 Polycarboxylic acids, 
their anhydrides, halides, 
peroxides and 
peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. 29.17 Polycarboxylic acids, 
their anhydrides, halides, 
peroxides and 
peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. Deletion of 
subheading 2917.31 
because of the low 
volume of trade. 
 -Aromatic polycarboxylic 
acids, their anhydrides, 
halides, peroxides, 
peroxyacids and their derivatives:  -Acyclic polycarboxylic 
acids, their anhydrides, 
halides, peroxides, 
peroxyacids and their derivatives:  
2917.31 --Dibutyl orthophthalates - (deleted)  
2917.32 --Dioctyl orthophthalates 2917.32 --Dioctyl orthophthalates  
2917.33 --Dinonyl or didecyl 
orthophthalates 2917.33 --Dinonyl or didecyl 
orthophthalates  
2917.34 --Other esters of 
orthophthalic acid 291734 --Other esters of 
orthophthalic acid  
2917.35 --Phthalic anhydride 2917.35 --Phthalic anhydride  
2917.36 --Terephthalic acid and its 
salts 2917.36 --Terephthalic acid and its 
salts  
2917.37 --Dimethyl terephthalate 2917.37 --Dimethyl terephthalate  
2917.39 --Other 2917.39 --Other  
  JOB/RO/3 
 Page 75 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH 
 
HS 2002 Description Rule 
29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH 
 
HS 2007 Description Rule 
29.17  Polycarboxylic acids, their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives.  As specified for 
subheading 
 - Acyclic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2917.11 -- Oxalic acid, its salts and esters CTSH 
2917.12 -- Adipic acid, its salts and esters CTSH 
2917.13 -- Azelaic acid, sebacic acid, their salts and esters CTSH 
2917.14 -- Maleic anhydride CTSH 
2917.19 -- Other CTSH 
2917.20 - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives CTSH 
 - Aromatic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2917.32 --Dioctyl orthophthalates CTSH 
2917.33 --Dinonyl or didecyl orthophthalates CTSH 
291734 --Other esters of orthophthalic acid As specified for split 
subheading  
ex2917.34(a) ---Dibutyl orthophthalates CTSHS 
ex2917.34(b) --- Other CTSHS 
2917.35 --Phthalic anhydride CTSH 
2917.36 --Terephthalic acid and its salts CTSH 
2917.37 --Dimethyl terephthalate CTSH 
2917.39 --Other CTSH 
 
68. Heading 29.18 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.18 Carboxylic acids with 
additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.18 Carboxylic acids with 
additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. Compounds of 
mercury have been transferred to new heading 28.52. JOB/RO/3 
Page 76  
 
  HS2002 Description HS 
2007 Description Reason for change 
 -Carboxylic acids with 
alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:  - Carboxylic acids with 
alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Creation of new 
subheading 2918.18 for chlorobenzilate (ISO). 
33 
2918.11 -- Lactic acid, its salts 
and esters 2918.11 -- Lactic acid, its salts and 
esters  
2918.12 -- Tartaric acid 2918.12 -- Tartaric acid  
2918.13 -- Salts and esters of 
tartaric acid 2918.13 -- Salts and esters of tartaric 
acid  
2918.14 -- Citric acid 2918.14 -- Citric acid  
2918.15 -- Salts and esters of 
citric acid 2918.15 -- Salts and esters of citric 
acid  
2918.16 -- Gluconic acid, its salts 
and esters 2918.16 -- Gluconic acid, its salts and 
esters  
  2918.18 -- Chlorobenzilate (ISO)  
2918.19 -- Other 2918.19 -- Other  
 - Carboxylic acids with 
phenol 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:  
2918.21 -- Salicylic acid and its 
salts 2918.21 -- Salicylic acid and its salts  
2918.22 -- O-Acetylsalicylic acid, 
its salts and esters 2918.22 -- O-Acetylsalicylic acid, its 
salts and esters  
2918.23 -- Other esters of salicylic 
acid and their salts 2918.23 -- Other esters of salicylic 
acid and their salts  
2918.29 -- Other 2918.29 -- Other  
2918.30 - Carboxylic acids with 
aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2918.30 - Carboxylic acids with 
aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives  
2918.90 - Other  - Other:  
  2918.91 -- 2,4,5-T (ISO) 
(2,4,5-trichlorophenoxyacetic acid), its salts and esters Creation of new 
subheading 2918.91 for 2,4,5-trichlorophenoxyacetic acid, its salts and 
esters.
34 
  2918.99 -- Other  
 
                                                      
33 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.  
34 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.   JOB/RO/3 
 Page 77 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
29.18 Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 200235 Description Rule 
29.18 Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for 
subheading: 
 - Carboxylic acids with alcohol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2918.11 - - Lactic acid, its salts and esters CTSH 
2918.12 - - Tartaric acid CTSH 
2918.13 - - Salts and esters of tartaric acid CTSH 
2918.14 - - Citric acid CTSH 
2918.15 - - Salts and esters of citric acid CTSH 
2918.16 - - Gluconic acid, its salts and esters CTSH 
2918.19 
 - - Other 
 As specified for split 
subheading: 
ex2918.19(a) 
 - - - Phenylglycolic acid (mandelic acid), its salts and esters 
 CTSHS 
 
ex2918.19(b) - - -  Other CTSHS, except 
from split 
subheading 
ex.2937.50(a) 
 - Carboxylic acids with phenol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2918.21 - - Salicylic acid and its salts CTSH 
2918.22 - - O-Acetylsalicylic aci d, its salts and esters CTSH 
2918.23 - - Other esters of salicylic acid and their salts CTSH 
2918.29 - - Other CTSH 
2918.30 - Carboxylic acids with aldehyde or ketone function but 
without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives CTSH 
2918.90 - Other CTSH, except from 
split subheading  ex.2937.50(b) 
 
HS 2007 Description Rule 
29.18 Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for 
subheading  
 - Carboxylic acids with alcohol function but without other 
oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:  
2918.11 -- Lactic acid, its salts and esters CTSH, except from 
split heading ex28.52(t) 
2918.12 -- Tartaric acid CTSH 
                                                      
35 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 78  
 
  HS 2007 Description Rule 
2918.13 -- Salts and esters of tartaric acid CTSH 
2918.14 -- Citric acid CTSH 
2918.15 -- Salts and esters of citric acid CTSH 
2918.16 -- Gluconic acid, its salts and esters CTSH 
2918.18 -- Chlorobenziate (ISO) CTSHS, except from 
split subheading 
ex2918.19(b) 
2918.19 -- Other As specified for split 
subheading  
ex2918.19(a) 
 - - - Phenylglycolic acid (mandelic acid), its salts and esters 
 CTSHS 
 
ex2918.19(b) -- Chlorobenzilate (ISO) CTSHS, except from 
subheading 
2918.19(c) 
ex2918.19(c) - - -  Other CTSHS, except from 
split subheading  
ex2918.19(b) or split 
subheading ex2937.50(a) 
 - Carboxylic acids with phenol function but without other 
oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:  
2918.21 -- Salicylic acid and its salts CTSH 
2918.22 -- O-Acetylsalicylic acid, its salts and esters CTSH 
2918.23 -- Other esters of salicylic acid and their salts CTSH 
2918.29 -- Other CTSH 
2918.30 - Carboxylic acids with aldehyde or ketone function but 
without other oxygen function, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives CTSH 
 - Other:  
2918.91 -- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts 
and esters CTSH, except from 
subheading 2918.99 
2918.99 -- Other CTSH, except from 
subheading 2918.91 
 
69. Heading 29.19 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.19 Phosphoric esters and 
their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.19 Phosphoric esters and 
their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. Creation of new 
subheading 2919.10 for tris (2,3-dibromopropyl)phosphate.  Amendments made consequential to the Rotherdam Convention on the prior informed consent procedure (PIC) for certain hazardous chemicals and pesticides in international trade entered into force on 
24 February 2004.  JOB/RO/3 
 Page 79 
 
 
  HS2002 Description HS 
2007 Description Reason for change 
  2919.10 - Tris(2,3-
dibromopropyl) phosphate  
  2919.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.19 Phosphoric esters and their salts, including lactophosphates; 
their halogenated, sulphonated , nitrated or nitrosated 
derivatives. CTH 
 
HS 2002 Description Rule 
29.19 Phosphoric esters and their salts, including lactophosphates; 
their halogenated, sulphonated , nitrated or nitrosated 
derivatives. CTH 
 
HS 2007 Description Rule 
29.19 Phosphoric esters and their salts, including lactophosphates; 
their halogenated, sulphonated , nitrated or nitrosated 
derivatives. CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenc lature from HS1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
 
70. Heading 29.20 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.20 Esters of other inorganic 
acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.20 Esters of other inorganic 
acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. Creation  of new 
subheading 2920.11 for parathion and parathionmethyl.  Amendments made consequential to the Rotherdam Convention on the prior informed consent procedure (PIC) for certain 
hazardous chemicals 
and pesticides in international trade entered into force on 24 February 2004. JOB/RO/3 
Page 80  
 
  HS2002 Description HS 
2007 Description Reason for change 
2920.10 - Thiophosphoric esters 
(phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives  - Thiophosphoric esters 
(phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:  
  2920.11 -- Parathion (ISO) and 
parathion-methyl (ISO) (methyl-parathion)  
  2920.19 -- Other  
2920.90 - Other 2920.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.20 Esters of other inorganic acids (excluding esters of hydrogen 
halides) and their salts; their halogenated, sulphonated, nitrated 
or nitrosated derivatives. CTSH 
 
HS 2002 Description Rule 
29.20 Esters of other inorganic acids of non-metals (excluding esters 
of hydrogen halides) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 2007 Description Rule 
29.20 Esters of other inorganic acids of non-metals (excluding esters 
of hydrogen halides) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. As specified for 
subheading:  
 - Thiophosphoric esters (pho sphorothioates) and their salts; 
their halogenated, sulphonated , nitrated or nitrosated 
derivatives:  
2920.11 -- Parathion (ISO) and parathion-methyl (ISO) (methyl-
parathion) CTSH, except from 
subheading 2920.19 
2920.19 -- Other CTSH, except from 
subheading 2920.19 
2920.90 - Other CTSH 
 
71. Heading 29.21 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for change 
29.21 Amine-function 
compounds 29.21 Amine-function 
compounds. Deletion of 
subheading 2921.12 because of low 
volume of trade. 
 - Acyclic monoamines 
and their derivatives; salts thereof:  - Acyclic monoamines 
and their derivatives; salts thereof:  
2921.11 -- Methylamine, di- or 
trimethylamine and their 
salts 2921.11 -- Methylamine, di- or 
trimethylamine and their 
salts   JOB/RO/3 
 Page 81 
 
 
  HS2002 Description HS 
2007 Description Reason for change 
2921.12 -- Diethylamine and its 
salts - (deleted)  
2921.19 -- Other 2921.19 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.21 Amine-function compounds CTSH 
 
 
HS 200236 Description Rule 
2921.46 -- Amfetamine (INN), benzfetamine (INN), dexamfetamine 
(INN), etilamfetamine (INN), fe ncamfamin (INN), lefetamine 
(INN), levamfetamine (INN), mefenorex (INN) and 
phentermine (INN); salts thereof CTSH, except from 
subheading 2921.49 
2921.49 -- Other CTSH, except from 
subheading 2921.46 
 
HS 2007 Description Rule 
29.21 Amine-function compounds. As specified for 
subheading 
 - Acyclic monoamines and their derivatives; salts thereof:  
2921.11 -- Methylamine, di- or trimethylamine and their salts CTSH 
2921.19 -- Other As specified for split 
subheading 
ex2921.19(a) --- Diethylamine and its salts CTSHS 
ex2921.19(b) --- Other CTSHS 
 - Acyclic polyamines and their derivatives; salts thereof:  
2921.21 -- Ethylenediamine and its salts CTSH 
2921.22 -- Hexamethylenediamine and its salts CTSH 
2921.29 -- Other CTSH 
2921.30 - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and 
their derivatives; salts thereof CTSH 
 - Aromatic monoamines and their derivatives; salts thereof:   
2921.41 -- Aniline and its salts CTSH 
2921.42 -- Aniline derivative s and their salts CTSH 
2921.43 -- Toluidines and their derivatives; salts thereof CTSH 
2921.44 -- Diphenylamine and its derivatives; salts thereof CTSH 
2921.45 --  1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine 
(beta-naphthylamine) and their derivatives; salts thereof CTSH 
2921.46 --Amfetamine (INN), benzfetamine (INN), dexamfetamine 
(INN), etilamfetamine (INN), fe ncamfamin (INN), lefetamine 
(INN), levamfetamine (INN), mefenorex (INN) and 
phentermine (INN); salts thereof CTSH, except from 
subheading 2921.49 
2921.49 -- Other CTSH, except from 
subheading 2921.46 
 - Aromatic polyamines and their derivatives; salts thereof:  
2921.51 --  o-, m-, p-Phenylenediamine, diaminotoluenes, and their 
derivatives; salts thereof CTSH 
2921.59 -- Other CTSH 
 
                                                      
36 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 82  
 
  72. Heading 29.22 
(a) HS Change 
HS2002 Description HS 
2007 Description Reason for 
change 
29.22 Oxygen-function amino-
compounds. 29.22 Oxygen-function amino-
compounds. Deletion of 
subheading 2922.22 because of the low volume of trade. 
 - Amino-naphthols and other 
amino-phenols, other than 
those containing more than 
one kind of oxygen function, their ethers and esters; salts thereof:  -Amino-naphthols and other 
amino-phenols, other than 
those containing more than 
one kind of oxygen function, their ethers and esters; salts thereof:  
2922.21 --Amino-
hydroxynaphthalenesulphonic acids and their salts 2922.21 -Amino-
hydroxynaphthalenesulphonic acids and their salts  
2922.22 -- Anisidines, dianisidines, 
phenetidines, and their salts - (deleted)  
2922.29 -- Other 2922.29 --Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.22 Oxygen-function amino-compounds. CTSH 
 
HS 200237 Description Rule 
2922.14 -- Dextropropoxyphene (INN) and its salts CTSH, except from 
subheading 2922.19 
2922.19 -- Other CTSH, except from 
subheading 2922.14 
 - Amino-aldehydes, amino-ketones and amino-quinones, other 
than those containing more than one kind of oxygen function; salts thereof:  
2922.31 -- Amfepramone (INN), methadone (INN) and normethadone 
(INN); salts thereof CTSH, except from 
subheading 2922.39 
2922.39 -- Other CTSH, except from 
subheading 2922.31 
 - Amino-acids, other than those containing more than one kind 
of oxygen function, and their esters; salts thereof:  
2922.41 -- Lysine and its esters; salts thereof CTSH 
2922.42 -- Glutamic acid and its salts CTSH 
2922.43 -- Anthranilic acid and its salts CTSH 
2922.44 -- Tilidine (INN) and its salts CTSH, except from 
subheading 2922.49 
2922.49 -- Other CTSH, except from 
subheading 2922.44 
2922.50 - Amino-alcohol-phenols, amino-acid-phenols and other amino-
compounds with oxygen function CTSH, except from 
split subheading 
ex.2937.39(a) 
 
                                                      
37 As per recommendation JOB/RO/2.  JOB/RO/3 
 Page 83 
 
 
  HS 2007 Description Rule 
29.22 Oxygen-function amino-compounds. As specified for 
subheadings  
 - Amino-alcohols, other than those containing more than one 
kind of oxygen function, their ethers and esters; salts thereof:  
2922.11 -- Monoethanolamine and its salts CTSH 
2922.12 -- Diethanolamine and its salts CTSH 
2922.13 -- Triethanolamine and its salts CTSH 
2922.14 - -Dextropropoxyphene (INN) and salts 
 CTSH, except from  
subheading 2922.19 
2922.19 - - Other CTSH, except from 
subheading  2922.14 
 -Amino-naphthols and other amino-phenols, other than those 
containing more than one kind of oxygen function, their ethers and esters; salts thereof:  
2922.21 -Aminohydroxynaphthalenesulphonic acids and their salts CTSH 
2922.29 --Other As specified for split 
subheading 
ex2922.29(a) --- Anisidines , dianisidines, phenetidin es, and their salts CTSHS 
ex2922.29(b) --- Other CTSHS 
2922.31 - - Amfepramone (INN), methadone (INN) and normethadone 
(INN); salts thereof CTSH, except from  
subheading  2922.39 
2922.39 - - Other CTSH, except from  
subheading  2922.31 
2922.41 -- Lysine and its esters; salts thereof CTSH 
2922.42 -- Glutamic acid and its salts CTSH 
2922.43 -- Anthranilic acid and its salts CTSH 
2922.44 - - Tilidine (INN) and its salts 
 CTSH, except from 
subheading  2922.49 
2922.49 - - Other CTSH, except from  
subheading  2922.44 
2922.50 - Amino-alcohol-phenols, amino-acid-phenols and other amino-
compounds with oxygen function CTSH, except from 
split subheading ex.2937.39(a) 
 
73. Heading 29.24 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
29.24 Carboxyamide-function 
compounds; amide-
function compounds of 
carbonic acid. 29.24 Carboxyamide-function 
compounds; amide-function 
compounds of carbonic acid. Creation of new 
subheading 
2924.12 
fluoroacetamide (ISO), 
monocrotophos 
(ISO) and phosphamidon 
(ISO)
38 
                                                      
38 Amendments made consequential to the Rotterdam, Convention on the prior informed consent 
procedure (PIC) for certain hazardous chem icals and pesticides in international trade which entered into force on 
24 February 2004. JOB/RO/3 
Page 84  
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Acyclic amides 
(including acyclic carbamates) and their 
derivatives; salts thereof:  - Acyclic amides (including 
acyclic carbamates) and their derivatives; salts 
thereof:  
2924.11 -- Meprobamate (INN) 2924.11 -- Meprobamate (INN)  
  2924.12 -- Fluo roacetamide (ISO), 
monocrotophos (ISO) and 
phosphamidon (ISO)  
2924.19 -- Other 2924.19 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.24 Carboxyamide-function compounds; amide-function 
compounds of carbonic acid. CTSH 
 
HS 200239 Description Rule 
29.24 Carboxyamide-function compounds; amide-function 
compounds of carbonic acid. As specified for 
subheading 
 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof:  
2924.11 - - Meprobamate (INN) CTSH, except from 
subheading 2924.19 
2924.19 - - Other CTSH, except from 
subheading 2924.11 
 - Cyclic amides (including cyclic carbamates) and their 
derivatives; salts thereof:  
2924.21 - - Ureines and their derivatives; salts thereof CTSH 
2924.23 
 - - 2-Acetamidobenzoic acid (N- acetylanthranilic acid) and its 
salts As specified for split 
subheading: 
ex2924.23(a) - - - Salts of 2-Acetam idobenzoic acid (N-acetylanthranilic 
acid) CTSHS, except 
from subheading 
2924.24 or 
subheading 2924.29 
ex2924.23(b) - - - Others CTSHS 
2924.24 - - Ethinamate (INN) CTSH, except from 
split subheading 
ex292423(a) or subheading 2924.29 
2924.29 - - Other CTSH, except from 
split subheading 
2924.23(a) or subheading 2924.24 
 
HS 2007 Description Rule 
29.24 Carboxyamide-function compounds; amide-function 
compounds of carbonic acid. As specified for 
subheading: 
 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof:  
                                                      
39 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 85 
 
 
  HS 2007 Description Rule 
2924.11 - - Meprobamate (INN) CTSH, except from 
subheading 2924.12 or 2924.19 
2924.12 - - Fluoroacetamide (IS O), monocrotophos (ISO) and 
phosphamidon (ISO) CTSH, except from 
subheading 
2924.11or  2924.19 
2924.19 - - Other CTSH, except from 
subheading 2924.11 
or 2924.12 
 - Cyclic amides (including cyclic carbamates) and their 
derivatives; salts thereof:  
2924.21 - - Ureines and their derivatives; salts thereof CTSH 
2924.23 
 - - 2-Acetamidobenzoic acid (N- acetylanthranilic acid) and its 
salts As specified for split 
subheading: 
ex2924.23(a) - - - Salts of 2-Acetam idobenzoic acid (N-acetylanthranilic 
acid) CTSHS, except 
from subheading 
2924.24 or 
subheading 2924.29 
ex2924.23(b) - - - Others CTSHS 
2924.24 - - Ethinamate (INN) CTSH, except from 
split subheading 
ex2924.23(a) or subheading 2924.29 
2924.29 - - Other CTSH, except from 
split subheading 
2924.23(a) or 
subheading 2924.24 
 
74. Heading 29.25 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
29.25 Carboxyimide-function 
compounds (including 
saccharin and its salts) and imine-function 
compounds. 29.25 Carboxyimide-function 
compounds (including 
saccharin and its salts) and imine-function compounds. Creation of new 
subheading 
2925.21 for chlordimeform 
(ISO) 
 - Imides and their 
derivatives;salts thereof:  - Imides and their 
derivatives;salts thereof:  
2925.11 - - Sacharin and its salts 2925.11 - - Sacharin and its salts  
  2925.12 - - Glutethimide (INN)  
2925.19 - - Other 2925.19 - - Other  
2925.20 - Imines and their 
derivatives; salts thereof  - Imines and their 
derivatives; salts thereof: New subheadings40 
  2925.21 -- Chlordimeform (ISO)  
  2925.29 -- Other  
 
                                                      
40 Amendments made consequential to the Rotterdam, Convention on the prior informed consent 
procedure (PIC) for certain hazardous chem icals and pesticides in international trade which entered into force on 
24 February 2004 JOB/RO/3 
Page 86  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
29.25 Carboxyimide-function compounds (including saccharin and its 
salts) and imine-function compounds. CTSH 
 
HS 200241 Description Rule 
 - Imides and their derivatives; salts thereof: As speficied for 
subheading 
2925.12 -- Glutethimide (INN) CTSH, except from 
subheading 2925.19 
2921.19 -- Other CTSH, except from 
subheading 2921.12 
 
HS 2007 Description Rule 
29.25 Carboxyimide-function compounds (including saccharin and 
its salts) and imine-function compounds.  As specified for 
subheading:  
 - Imides and their derivatives;salts thereof:  
2925.11 - - Sacharin and its salts CTSH, except from 
subheadings 2925.12 
or  2925.19  
2925.12 - - Glutethimide (INN) CTSH, except from 
subheadings 2925.11 
or  2925.19 
2925.19 - - Other CTSH, except from 
subheadings 2925.11 
or 2925.12 
 - Imines and their derivatives; salts thereof: As specified for split 
subheading: 
2925.21 -- Chlordimeform (ISO) CTSH except from 
subheading 2925.29 
2925.29 -- Other CTSH, except from 
subheading 2925.21 
 
75. Heading 29.30 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
29.30 Organo-sulphur 
compounds. 29.30 Organo-sulphur compounds. Creation of new 
subheading 
2930.50 for captafol (ISO) or 
methamidophos 
(ISO).
42 
2930.10 -Dithiocarbonates 
(xanthates) - (deleted)  
                                                      
41 As per recommendation in JOB/RO/2. 
42 Amendments made consequential to the Rotterdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals and pesticides in international trade which entered into force on 
24 February 2004.   JOB/RO/3 
 Page 87 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
2930.20 -Thiocarbamates and 
dithiocarbamates 2930.20 - Thiocarbamates and 
dithiocarbamates Deletion of 
subheading 2930.10 because 
of the low volume 
of trade. 
2930.30 -Thiuram mono-, di- or 
tetrasulphides 2930.30 - Thiuram mono-, di- or 
tetrasulphides  
2930.40 -Methionine 2930.40 - Methionine  
  2930.50 - Captafol (ISO) and 
methamidophos (ISO)  
2930.90 -Other 2930.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.30 Organo-sulphur compounds. CTSH 
 
 
HS 2002 Description Rule 
29.30 Organo-sulphur compounds. CTSH 
 
HS 2007 Description Rule 
29.30 Organo-sulphur compounds. As specified for 
subheadings 
2930.20 - Thiocarbamates an d dithiocarbamates CTSH 
2930.30 - Thiuram mono-, di- or tetrasulphides CTSH 
2930.40 - Methionine CTSH 
2930.50 - Captafol (ISO) and methamidophos (ISO) CTSH, except from 
split subheading 
ex2930.90(b) 
2930.90 - Other As specified for split 
subheading 
ex2930.90(a) --Dithiocarbonates (xanthates) CTSHS 
ex2930.90(b) -- Other CTSHS, except 
from subheading 2930.50 
 
76. Heading 29.31 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
29.31 Other organo-inorganic 
compounds. 29.31 Other organo-inorganic 
compounds. Compounds of 
mercury have been 
transferred to new 
heading 28.52 
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.31 Other organo-inorganic compounds. CTH JOB/RO/3 
Page 88  
 
   
HS 2002 Description Rule 
29.31 Other organo-inorganic compounds. CTH 
 
HS 2007 Description Rule 
29.31 Other organo-inorganic compounds. CTH, except from 
split heading 
ex28.52(u) 
 
77. Heading 29.32 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
29.32 Heterocyclic compounds 
with oxygen hetero-atom(s) only. 29.32 Heterocyclic compounds 
with oxygen hetero-atom(s) only. Compounds of 
mercury have been transferred to new 
heading 28.52 
 - 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 Rectification 
HS 1996 Description Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only. CTSH 
 
HS 200243 Description Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only. As specified for 
subheading 
 - Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure:  
2932.11 -- Tetrahydrofuran CTSH 
2932.12 -- 2-Furaldehyde (furfuraldehyde) CTSH 
2932.13 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol CTSH 
2932.19 -- 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 
                                                      
43 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 89 
 
 
  HS 200243 Description Rule 
2932.94 -- Safrole CTSH 
2932.95 -- Tetrahydrocannabinols (all isomers) CTSH, except from 
subheading 2932.99 
2932.99 -- Other CTSH, except from 
subheading 2932.95 
 
HS 2007 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 -- Coumarin, methylcoumarins and ethylcoumarins CTSH 
2932.29 -- Other lactones CTSH 
 - Other:  
2932.91 -- Isosafrole CTSH 
2932.92 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one CTSH 
2932.93 -- Piperonal CTSH 
2932.94 -- Safrole CTSH 
2932.95 -- Tetrahydrocannabinols (all isomers) CTSH, except from 
subheading 2932.99 
2932.99 -- Other CTSH, except for 
subheading 2932.95 
or split heading ex.28.52(v) 
 
78. Heading 29.34 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
29.34 Nucleic acids and their 
salts, whether or not chemically defined; other heterocyclic compounds. 29.34 Nucleic acids and their salts, 
whether or not chemically defined; other heterocyclic compounds. Compounds of 
mercury have been transferred to new heading 28.52 
 - Other:  - Other:  
2934.91 -- Aminorex (INN), 
brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof 2934.91 -- Aminorex (INN), 
brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof  
2934.99 -- Other 2934.99 -- Other  JOB/RO/3 
Page 90  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
29.34 Nucleic acids and their salts, wh ether or not chemically defined; 
other heterocyclic compounds. CTSH 
 
HS 200244 Description Rule 
 - Other: As specified for 
subheading 
2934.91 -- Aminorex (IN N), brotizolam (INN), clotiazepam (INN), 
cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), 
pemoline (INN), phendimetr azine (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, split subheadings 
ex.2937.11(b), 
ex.2937.19(b), ex.2937.50(c) and 
ex.2937.90(b)  
 
HS 2007 Description Rule 
29.34 Nucleic acids and their salts, wh ether 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 (IN N), 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, 
split subheadings 
ex.2937.11(b), ex.2937.19(b), 
ex.2937.50(c), 
ex.2937.90(b), and split subheading 
ex28.52(w) 
 
                                                      
44 As per recommendation JOB/RO/2.  JOB/RO/3 
 Page 91 
 
 
  79. Heading 29.36 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
29.36 Provitamins and 
vitamins, natural or 
reproduced by synthesis 
(including natural 
concentrates), derivatives 
thereof used primarily as vitamins, and 
intermixtures of the 
foregoing, whether or not in any solvent. 29.36 Provitamins and vitamins, 
natural or reproduced by 
synthesis (including natural 
concentrates), derivatives 
thereof used primarily as 
vitamins, and intermixtures of the foregoing, whether or 
not in any solvent. Deletion of 
subheading 
2936.10 because 
of the low volume 
of trade. 
2936.10 - Provitamins, unmixed - (deleted)  
 - Vitamins and their 
derivatives, unmixed:  - Vitamins and their 
derivatives, unmixed:  
2936.21 -- Vitamins A and their 
derivatives 2936.21 -- Vitamins A and their 
derivatives  
2936.22 -- Vitamin B 1 and its 
derivatives 2936.22 -- Vitamin B 1 and its 
derivatives  
2936.23 -- Vitamin B 2 and its 
derivatives 2936.23 -- Vitamin B 2 and its 
derivatives  
2936.24 -- D- or DL-Pantothenic 
acid (Vitamin B 3 or 
Vitamin B 5) and its 
derivatives 2936.24 -- D- or DL-Pantothenic acid 
(Vitamin B 3 or Vitamin B 5) 
and its derivatives  
2936.25 -- Vitamin B 6 and its 
derivatives 2936.25 -- Vitamin B 6 and its 
derivatives  
2936.26 -- Vitamin B 12 and its 
derivatives 2936.26 -- Vitamin B 12 and its 
derivatives  
2936.27 -- Vitamin C and its 
derivatives 2936.27 -- Vitamin C and its 
derivatives  
2936.28 -- Vitamin E and its 
derivatives 2936.28 -- Vitamin E and its 
derivatives  
2936.29 -- Other vitamins and 
their derivatives 2936.29 -- Other vitamins and their 
derivatives  
2936.90 - Other, including natural 
concentrates 2936.90 - Other, including natural 
concentrates  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.36 Provitamins and vitamins, natural or reproduced by synthesis 
(including natural concentrates), derivatives thereof used 
primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. CTSH 
 
HS 2002 Description Rule 
29.36 Provitamins and vitamins, natural or reproduced by synthesis 
(including natural concentrates), derivatives thereof used 
primarily as vitamins, and intermixtures of the foregoing, 
whether or not in any solvent. CTSH JOB/RO/3 
Page 92  
 
   
HS 2007 Description Rule 
29.36 Provitamins and vitamins, natural or reproduced by synthesis 
(including natural concentrates), derivatives thereof used 
primarily as vitamins, and intermixtures of the foregoing, 
whether or not in any solvent. As specified for 
subheading  
 - Vitamins and their derivatives, unmixed:  
2936.21 -- Vitamins A and their derivatives CTSH 
2936.22 -- Vitamin B1 and its derivatives CTSH 
2936.23 -- Vitamin B2 and its derivatives CTSH 
2936.24 -- D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and 
its derivatives CTSH 
2936.25 -- Vitamin B6 and its derivatives CTSH 
2936.26 -- Vitamin B12 and its derivatives CTSH 
2936.27 -- Vitamin C and its derivatives CTSH 
2936.28 -- Vitamin E and its derivatives CTSH 
2936.29 -- Other vitamins and their derivatives CTSH 
2936.90 - Other, including natural concentrates As specified for split 
subheading: 
ex2936.90(a) -- Provitamins, unmixed CTSHS 
ex2936.90(b) -- Other CTSHS 
 
80. Heading 29.39 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
29.39 Vegetable alkaloids, 
natural or reproduced by 
synthesis, and their salts, 
ethers, esters and other derivatives. 29.39 Vegetable alkaloids, natural 
or reproduced by synthesis, 
and their salts, ethers, esters 
and other derivatives. Deletion of 
subheading 
2939.21 and 
2939.29 because of the low volume 
of trade 
 - Alkaloids of cinchona 
and their derivatives; salts thereof: 2939.20 - Alkaloids of cinchona and 
their derivatives; salts thereof  
2939.21 -- Quinine and its salts - (deleted)  
2939.29 -- Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and 
their salts, ethers, esters and other derivatives. CTSH 
 
HS 200245 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:  
                                                      
45 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 93 
 
 
  HS 200245 Description Rule 
2939.11 - - Concentrates of poppy straw; buprenorphine (INN), 
codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone (INN), 
oxymorphone (INN), pholcodine (INN), thebacon (INN) and 
thebaine; salts thereof As specified for split 
subheading 
ex.2939.11(a) - - - Concentrates of poppy straw containing not less than 50% 
by weight of alkaloids. CC, except from 
Chapter 13, or change from [or to] 
split subheading 
ex2939.11(b) 
ex.2939.11(b) - - - Buprenorphine (INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), 
hydromorphone (INN), morphine, nicomorphine (INN), 
oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof CTSHS, except 
from subheading 
2939.19 
ex29.39.11(c) --- Other CTSHS 
2939.19 - - Other CTSH, except from 
split subheadings ex2939.11(b) and 
(c) 
 - Alkaloids of cinchona and their derivatives; salts thereof:  
2939.21 - - Quinine and its salts CTSH 
2939.29 - - 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 - - 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 
2939.69 - - Other CTSH 
 - Other:  
2939.91 - - Cocaine, ecgonine, le vometamfetamine, metamfetamine 
(INN), metamfetamine racemat e; salts, esters and other 
derivatives thereof CTSH, except 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 
 JOB/RO/3 
Page 94  
 
  HS 2007 Description Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and 
their salts, ethers, esters and other derivatives. As specified for 
subheadings  
 - Alkaloids of opium and their derivatives; salts thereof:  
2939.11 - - Concentrates of poppy straw; buprenorphine (INN), 
codeine, dihydrocodeine (INN), ethylmorphine, etorphine 
(INN), heroin, hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone (INN), 
oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof As specified for split 
subheading 
ex.2939.11(a) - - - Concentrates of poppy straw containing not less than 50% 
by weight of alkaloids. CC, except from 
Chapter 13, or 
change from [or to] split subheading 
ex2939.11(b) 
ex.2939.11(b) - - - Buprenorphine (INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), 
hydromorphone (INN), morphine, nicomorphine (INN), 
oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof CTSHS, except 
from subheading 
2939.19 
 
ex29.39.11(c) --- Other CTSHS 
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 2939.49 
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 
2939.69 - - Other CTSH 
 - Other:  
2939.91 - - Cocaine, ecgonine, le vometamfetamine, metamfetamine 
(INN), metamfetamine racemat e; 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  JOB/RO/3 
 Page 95 
 
 
  HS 2007 Description Rule 
ex2939.99(b) - - - Other CTSHS, except 
from subheading 2939.91 
 
81. Heading 30.01 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
30.01 Glands and other organs 
for organo-therapeutic 
uses, dried, whether or not powdered; extracts of 
glands or other organs or 
of their secretions for organo-therapeutic uses; 
heparin and its salts; 
other human or animal substances prepared for 
therapeutic or 
prophylactic uses, not elsewhere specified or 
included. 30.01 Glands and other organs for 
organo-therapeutic uses, 
dried, whether or not powdered; extracts of glands 
or other organs or of their 
secretions for organo-therapeutic uses; heparin and 
its salts; other human or 
animal substances prepared for therapeutic or 
prophylactic uses, not 
elsewhere specified or included. Deletion of 
subheading 
3001.10 because of the low volume 
of trade.  
3001.10 - Glands and other 
organs, dried, whether or not powdered - (deleted)  
3001.20 - Extracts of glands or 
other organs or of their 
secretions 3001.20 - Extracts of glands or other 
organs or of their secretions  
3001.90 - Other 3001.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
30.01 Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its 
salts; other human or animal subs tances prepared for therapeutic 
or prophylactic uses, not elsewhere specified or included. As specified for 
subheadings 
3001.10 - Glands and other organs, dried, whether or not powdered CTH 
3001.20 - Extracts of glands or other organs or of their secretions CTSH 
3001.90 - Other CTSH 
 
HS 200246 Description Rule 
30.01  
 Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or 
of their secretions for organo-therapeutic uses; heparin and its 
salts; other human or animal subs tances prepared for therapeutic 
or prophylactic uses, not elsewhere specified or included. As specified for 
subheadings 
 
 
                                                      
46 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 96  
 
  HS 200246 Description Rule 
3001.10 
 - Glands and other organs, dried, whether or not powdered 
 CTH, except from 
split subheading 3006.80(a) 
3001.20 - Extracts of glands or other organs or of their secretions CTSH, except from 
split subheading 3006.80(b) 
3001.90 - Other CTSH, except from 
split subheading 3006.80(c) 
 
HS 2007 Description Rule 
30.01 Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or 
of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for 
therapeutic or prophylactic us es, not elsewhere specified or 
included. As specified for 
subheadings 
3001.20 - Extracts of glands or other organs or of their secretions CTSH, except from 
split subheading 
3006.92(b) 
3001.90 - Other As specified for split 
subheadings 
ex3001.90(a) -- Glands and other organs, dried, whether or not powdered CTSHS, except 
from split subheading 
3006.92(a) 
ex3001.90(b) -- Other CTSHS, except 
from split 
subheading 3006.92(c) 
 
82. Heading 30.06 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
30.06 Pharmaceutical goods 
specified in Note 4 to 
this Chapter. 30.06 Pharmaceutical goods 
specified in Note 4 to this 
Chapter.  
3006.10 - Sterile surgical catgut, 
similar sterile suture materials and sterile 
tissue adhesives for 
surgical wound closure; sterile laminaria and 
sterile laminaria tents; 
sterile absorbable 
surgical or dental 
haemostatics 3006.10 - Sterile surgical catgut, 
similar sterile suture materials (including sterile 
absorbable surgical or dental 
yarns) and sterile tissue adhesives for surgical 
wound closure; sterile 
laminaria and sterile 
laminaria tents; sterile 
absorbable surgical or dental haemostatics; sterile surgical 
or dental adhesion barriers, 
whether or not absorbable The scope of 
subheading 3006.10 was 
expanded to cover 
also sterile absorbable 
surgical or dental 
yarn and sterile 
surgical or dental 
adhesion barriers whether or not 
absorbable. 
3006.20 - Blood-grouping 
reagents 3006.20 - Blood-grouping reagents   JOB/RO/3 
 Page 97 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
3006.30 - Opacifying 
preparations for X-ray examinations; diagnostic 
reagents designed to be 
administered to the 
patient 3006.30 - Opacifying preparations 
for X-ray examinations; diagnostic reagents designed 
to be administered to the 
patient  
3006.40 - Dental cements and 
other dental fillings; bone reconstruction 
cements 3006.40 - Dental cements and other 
dental fillings; bone reconstruction cements  
3006.50 - First-aid boxes and kits 3006.50 - First-aid boxes and kits  
3006.60 - Chemi cal contraceptive 
preparations based on hormones, on other 
products of heading 
29.37 or on spermicides 3006.60 - Chemi cal contraceptive 
preparations based on hormones, on other products 
of heading 29.37 or on 
spermicides  
3006.70 - Gel preparations 
designed to be used in 
human or veterinary 
medicine as a lubricant for parts of the body for 
surgical operations or 
physical examinations or as a coupling agent 
between the body and 
medical instruments 3006.70 - Gel preparations designed 
to be used in human or 
veterinary medicine as a 
lubricant for parts of the body for surgical operations 
or physical examinations or 
as a coupling agent between the body and medical 
instruments  
3006.80 - Waste pharm aceuticals - (deleted)  
   - Other:  
  3006.91 -- Appliances identifiable for 
ostomy use New subheading 
3006.91 has been 
created to provide separately for 
appliances for 
ostomy use. Subheading 
3006.80 has been 
renumbered as 3006.92. 
  3006.92 -- Waste pharmaceuticals  
 
(b) Technical Rectification 
HS 1996 Description Rule 
30.06 Pharmaceutical goods specified  in Note 4 to this Chapter. As specified for 
subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and 
sterile tissue adhesives for surg ical wound closure; sterile 
laminaria and sterile laminaria tents; sterile absorbable 
surgical or dental haemostatics CTH  
3006.20 -  Blood-grouping reagents CTH 
3006.30 -  Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient CTH 
 
3006.40 -  Dental cements and other dental fillings; bone 
reconstruction cements CTH  JOB/RO/3 
Page 98  
 
  HS 1996 Description Rule 
3006.50 -  First-aid boxes and kits CTH,  except when 
resulting only from 
putting up in sets 
3006.60 -  Chemical contraceptive preparations based on hormones or 
spermicides CTH  
3824.90 - Prepared binders for foundry moulds or cores; chemical 
products and preparations of the chemical or allied industries 
(including those consisting of mixtures of natural products), not elsewhere specified or include d; residual products of the 
chemical or allied industries , not elsewhere specified or 
included CTSH 
 
HS 200247 Description Rule 
30.06 Pharmaceutical goods specified  in Note 4 to this Chapter. As specified for 
subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and 
sterile tissue adhesives for surg ical wound closure; sterile 
laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics CTH  
3006.20 -  Blood-grouping reagents CTH  
3006.30 - Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient CTH  
 
3006.40 -  Dental cements and other dental fillings; bone 
reconstruction cements CTH  
 
3006.50 -  First-aid boxes and kits CTH, except when 
resulting only from 
putting up in sets  
3006.60 -  Chemical contraceptive preparations based on hormones, on 
other products of heading 29.37 or on spermicides CTH  
3006.70 - Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for pa rts of the body for surgical 
operations or physical examinations or as a coupling agent 
between the body and medical instruments CTSH, except from 
subheading 3824.90 
 
 
3006.80 - Waste pharmaceuticals: As specified for split 
subheading 
 -- Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or 
of their secretions for organo-therapeutic uses; heparin and its 
salts; other human or animal substances prepared for 
therapeutic or prophylactic us es, not elsewhere specified or 
included.  
ex3006.80(a) --- Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered CTSHS, except 
from heading 30.01 
ex3006.80(b) --- Extracts of glands or other organs or of their secretions for 
organo-therapeutic uses CTSHS, except 
from subheading 3001.20  
ex3006.80(c) --- Other CTSHS, except 
from subheading 
3001.90  
                                                      
47 As per recommendation 1 in JOB/RO/2.  JOB/RO/3 
 Page 99 
 
 
  HS 200247 Description Rule 
 -- Human blood; animal blood prepared for therapeutic, 
prophylactic or diagnostic uses; antisera and other blood 
fractions and modified immunological products, whether or not obtained by means of biotechnological processes; 
vaccines, toxins, cultures of micro-organisms (excluding 
yeasts) and similar products.  
ex3006.80(d) --- Antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes CTSHS, except 
from subheading 
3002.10 
ex3006.80(e) --- Vaccine s for human medicine 
 CTSHS, except 
from subheading 
3002.20 
ex3006.80(f) --- Vaccines for veteri nary medicine CTSHS, except 
from subheading 3002.30 
ex3006.80(g) --- Other CTSHS, except 
from subheading 
3002.90 
ex3006.80(h) -- Medicaments (excluding goods of heading No. 30.02, 30.05 
or 30.06) consisting of two or more constituents which have 
been mixed together for therapeutic or prophylactic uses, not 
put up in measured doses or in forms or packings for retail sale. CTSHS, except 
from heading 30.03 
 
ex3006.80(i) -- Medicaments (excluding goods of heading 30.02, 30.05 or 
30.06) consisting of mixed or unmixed products for 
therapeutic or prophylactic uses, put up in measured doses 
(including those in the form of transdermal administration 
systems) or in forms or packings for retail sale. CTSHS, except 
from heading 30.04 
 
 -- Wadding, gauze, bandages and similar articles (for 
example, dressings, adhesive plasters, poultices), impregnated 
or coated with pharmaceutical su bstances or put up in forms 
or packings for retail sale for medical, surgical, dental or veterinary purposes.  
ex3006.80(j) --- Impregnated or coated w ith pharmaceutical substances CTSHS, except 
from split heading 
ex30.05(a), ex30.05(b) 
ex3006.80(k) --- Not impregnate d or coated with pharmaceuti cal substances CTSHS, except 
from split heading 
ex30.05(a), ex30.05(b) or from 
the headings of 
Section XI 
 -- Pharmaceutical goods specified in Note 4 to this Chapter  
ex3006.80(l) --- Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the body for 
surgical operations or physical examinations or as a coupling 
agent between the body an d medical instruments CTSHS, except 
from subheadings 
3006.70 
ex3006.80(m) --- Other CTSHS, except 
from subheadings 
3006.10 to 3006.60 
 
HS 2007 Description Rule 
30.06 Pharmaceutical goods specified  in Note 4 to this Chapter. As specified for 
subheadings  JOB/RO/3 
Page 100  
 
  HS 2007 Description Rule 
3006.10 -  Sterile surgical catgut, similar sterile suture materials 
(including sterile absorbable su rgical or dental yarns) and 
sterile tissue adhesives for surg ical wound closure; sterile 
laminaria and sterile laminaria tents; sterile absorbable 
surgical or dental haemostatics;  sterile surgical or dental 
adhesion barriers, whether or not absorbable  
 -- Other plates, sheets, film, fo il and strip, of plastics, non-
cellular and not reinforced, laminated, supported or similarly 
combined with other materials.  
ex3006.10(a) --- Of polymers of ethylene split CTHS, except 
from split 
subheading 
ex3920.10 
ex3006.10(b) --- Of polymers of propylene CTHS, except from 
split subheading 
ex3920.20 
ex3006.10(c) --- Of polymers of styrene CTSHS, except from 
split subheadings ex3920.30, 
ex3006.92(m) or 
subheadings 3006.20-60. 
ex3006.10(d) ---- Of polymers of vinyle chloride, containing by weight not 
less than 6% of plasticisers CTSHS, except from 
split subheadings 
ex3920.43, ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(e) --- Of other polymers of vinyle chloride CTSHS, except from 
split subheadings 
ex3920.49, ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(f) --- Of acrylic polymers of poly(methyl methacrylate) CTSHS, except from 
split subheadings 
ex3920.51, 
ex3006.92(m) or subheadings 
3006.20-60 
ex3006.10(g) --- Of other acrylic polymers CTSHS, except from 
split subheadings ex3920.59, 
ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(h) --- Of polycarbonates, alkyd resins, polyallyl esters or other 
polyesters of polycarbonates CTSHS, except from 
split subheadings ex3920.61, 
ex3006.92(m) or 
subheadings 3006.20-60  JOB/RO/3 
 Page 101 
 
 
  HS 2007 Description Rule 
ex3006.10(i) --- Of polycarbonates, alkyd resins, polyallyl esters or other 
polyesters of poly(eth ylene terephthalate) CTSHS, except from 
split subheadings 
ex3920.62, ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(j) --- Of polycarbonates, alkyd resins, polyallyl esters or other 
polyesters of unsaturated polyesters CTSHS, except from 
split subheadings 
ex3920.63, ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(k) ---Of other polycarbonates, alkyd resins, polyallyl esters or 
other polyesters  CTSHS, except from 
split subheadings 
ex3920.69, 
ex3006.92(m) or subheadings 
3006.20-60 
ex3006.10(l) --- Of cellulose or its chemical derivatives of regenerated 
cellulose CTSHS, except from 
split subheadings ex3920.71, 
ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(m) --- Of cellulose or its chemical derivatives of cellu lose acetate CTSHS, except from 
split subheadings 
ex3920.73, 
ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(n) --- Of other Of cellulose or its  chemical derivatives  CTSHS, except from 
split subheadings 
ex3920.79, ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(o) --- Of other plastics of poly(vinyl butyral) CTSHS, except from 
split subheadings 
ex3920.91, 
ex3006.92(m) or subheadings 
3006.20-60 
ex3006.10(p) --- Of other plastics of polyamides CTSHS, except from 
split subheadings ex3920.92, 
ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(q) --- Of other plastics of amino-resins CTSHS, except from 
split subheadings ex3920.93, 
ex3006.92(m) or 
subheadings 3006.20-60 JOB/RO/3 
Page 102  
 
  HS 2007 Description Rule 
ex3006.10(r) --- Of other plastics of phenolic resins CTSHS, except from 
split subheadings 
ex3920.94, ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(s) --- Of other plastics CTSHS, except from 
split subheadings 
ex3920.99, ex3006.92(m) or 
subheadings 
3006.20-60 
 --Other plates, sheets, film, foil and strip, of plastics.  
ex3006.10(t) --- Of Other plates, sheets, film, foil and strip, of plastics of 
polymers of styrene CTSHS, except from 
split subheadings 
ex3921.11, 
ex3006.92(m) or subheadings 
3006.20-60 
ex3006.10(u) --- Other plates, sheets, film, foil and strip, of plastics of 
polymers of vinyl chloride CTSHS, except from 
split subheadings ex3921.12, 
ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(v) --- Other plates, sheets, film, foil and strip, of plastics of 
polyurethanes CTSHS, except from 
split subheadings 
ex3921.13, 
ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(w) --- Other plates, sheets, film, foil and strip, of plastics of 
regenerated cellulose CTSHS, except from 
split subheadings 
ex3921.14, ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(x) --- Other plates, sheets, film, foil and strip, of plastics of other 
plastics CTSHS, except from 
split subheadings 
ex3921.19, 
ex3006.92(m) or subheadings 
3006.20-60 
 -- Knitted or crocheted fabrics of a width not exceeding 30 
cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01.  
ex3006.10(y) --- Knitted or crocheted fabrics of a width not exceeding 30 
cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01, containing 
by weight 5% or more of elastomeric yarn but not containing 
rubber thread CTSHS, except from 
split subheadings ex6002.40, 
ex3006.92(m) or 
subheadings 3006.20-60  JOB/RO/3 
 Page 103 
 
 
  HS 2007 Description Rule 
ex3006.10(z) ---- Other  Knitted or crocheted fabrics of a width not 
exceeding 30cm, containing by weight 5% or more of 
elastomeric yarn or rubber thr ead, other than those of heading 
60.01. CTSHS, except from 
split subheadings 
ex6002.90, ex3006.92(m) or 
subheadings 
3006.20-60 
 -- Knitted or crocheted fabrics of a width not exceeding 
30cm, other than those of heading 60.01 or 60.02.  
ex3006.10(ai) --- Knitted or crochete d fabrics of a width not exceeding 
30cm, other than those of heading 60.01 or 60.02 of wool or fine animal hair CTSHS, except from 
split subheadings ex6003.10, 
ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(bi) --- Knitted or crochete d fabrics of a width not exceeding 
30cm, other than those of heading 60.01 or 60.02 of cotton CTSHS, except from 
split subheadings 
ex6003.20, ex3006.92(m) or 
subheadings 
3006.20-60 
ex3006.10(ci) --- Knitted or crochete d fabrics of a width not exceeding 
30cm, other than those of heading 60.01 or 60.02 of synthetic 
fibres CTSHS, except from 
split subheadings 
ex6003.30, 
ex3006.92(m) or subheadings 
3006.20-60 
Ex3006.10(di) --- Knitted or crochete d fabrics of a width not exceeding 
30cm, other than those of heading 60.01 or 60.02 of artificial 
fibres CTSHS, except from 
split subheadings 
ex6003.40, 
ex3006.92(m) or subheadings 
3006.20-60 
ex3006.10(ei) --- Other  Knitted or crocheted fabrics of a width not 
exceeding 30 cm, other than thos e of heading 60.01 or 60.02. CTSHS, except from 
split subheadings ex6003.90, 
ex3006.92(m) or 
subheadings 3006.20-60 
 -- Warp knit fabrics (including those made on galloon knitting 
machines), other than those of headings 60.01 to 60.04.  
ex3006.10(fi) --- Other   CTSHS, except from 
split subheadings ex6005.90, 
ex3006.92(m) or 
subheadings 3006.20-60 
3006.20 -  Blood-grouping reagents CTH  
3006.30 - Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient CTH  
 
3006.40 -  Dental cements and other dental fillings; bone 
reconstruction cements CTH  
 
3006.50 -  First-aid boxes and kits CTH, except when 
resulting only from 
putting up in sets 
3006.60 -  Chemical contraceptive preparations based on hormones, 
on other products of heading 29.37 or on spermicides CTH  JOB/RO/3 
Page 104  
 
  HS 2007 Description Rule 
3006.70 - Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for pa rts of the body for surgical 
operations or physical examinations or as a coupling agent between the body and medical instruments CTSH, except from 
subheading 3824.90 
or split subheading ex3006.92(l) 
  - Other:   
3006.91 - Appliances identifiabl e for ostomy use CTSH , except 
subheading 3926.90 
3006.92 -- Waste pharmaceuticals. As specified for split 
subheadings: 
ex3006.92(a)  --- Glands and other organs for organo-therapeutic uses, 
dried, whether or not powdered 
 CTSHS, except from 
heading 30.01 
ex3006.92(b)  --- Extracts of glands or other organs or of their secretions CTSHS, except from 
subheading 3001.20  
ex3006.92(c) --- Other CTSHS, except from 
subheading 3001.90  
 -- Human blood; animal blood prepared for therapeutic, 
prophylactic or diagnostic uses; antisera and other blood 
fractions and modified immunological products, whether or not obtained by means of biotechnological processes; 
vaccines, toxins, cultures of micro-organisms (excluding 
yeasts) and similar products.  
ex3006.92(d) --- Antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes CTSHS, except from 
subheading 3002.10 
ex3006.92(e)  --- Vaccines for human medicine 
 CTSHS, except from 
subheading 3002.20 
ex3006.92(f)  --- Vaccines for vete rinary medicine 
 CTSHS, except from 
subheading 3002.30 
ex3006.92(g)  --- Other CTSHS, except from 
subheading 3002.90 
ex3006.92(h)  -- Medicaments (excluding goods of heading No. 30.02, 
30.05 or 30.06) consisting of two or more constituents which 
have been mixed together for therapeutic or prophylactic 
uses, not put up in measured doses or in forms or packings for retail sale. CTSHS, except from 
heading 30.03 
 
ex3006.92(i)  -- Medicaments (excluding goods of heading 30.02, 30.05 or 
30.06) consisting of mixed or unmixed products for 
therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration 
systems) or in forms or packings for retail sale. CTSHS, except from 
heading 30.04 
 
 -- Wadding, gauze, bandages and similar articles (for 
example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical su bstances or put up in forms 
or packings for retail sale for medical, surgical, dental or 
veterinary purposes.  
ex3006.92(j) 
 --- Impregnated or coated with  pharm aceutical substances CTSHS, except from 
split heading 
ex30.05(a), 
ex30.05(b).  JOB/RO/3 
 Page 105 
 
 
  HS 2007 Description Rule 
ex3006.92(k) 
 --- Not impregnated or coated with phar maceutical substances CTSHS, except from 
split heading 
ex30.05(a), ex30.05(b) or from 
the headings of 
Section XI 
 -- Pharmaceutical goods specified in Note 4 to this Chapter  
ex3006.92(l) 
 --- Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the body for 
surgical operations or physical examinations or as a coupling 
agent between the body an d medical instruments CTSHS, except from 
subheadings 
3006.70 
ex3006.92(m) --- Other CTSHS, except from 
subheadings 
3006.10 to 3006.60 
 
83. Heading 31.02 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
31.02 Mineral or chemical 
fertilisers, nitrogenous. 31.02 Mineral or chemical 
fertilisers, nitrogenous. Deletion of 
subheading 3102.70 because 
of low volume of 
trade. 
3102.10 - Urea, whether or not in 
aqueous solution 3102.10 - Urea, whether or not in 
aqueous solution  
 - Ammonium sulphate; 
double salts and mixtures 
of ammonium sulphate and ammonium nitrate:  - Ammonium sulphate; 
double salts and mixtures of 
ammonium sulphate and ammonium nitrate:  
3102.21 --Ammonium sulphate  3102.21 -- Ammonium sulphate  
3102.29 -- Other 3102.29 -- Other  
3102.30 - Ammonium nitrate, 
whether or not in 
aqueous solution 3102.30 - Ammonium nitrate, 
whether or not in aqueous 
solution  
3102.40 - Mixtures of ammonium 
nitrate with calcium 
carbonate or other inorganic non-fertilising 
substances 3102.40 - Mixtures of ammonium 
nitrate with calcium 
carbonate or other inorganic non-fertilising substances  
3102.50 - Sodium nitrate 3102.50 - Sodium nitrate  
3102.60 - Double salts and 
mixtures of calcium nitrate and ammonium 
nitrate 3102.60 - Double salts and mixtures 
of calcium nitrate and ammonium nitrate  
3102.70 - Calcium cyan amide - (deleted)  
3102.80 - Mixtures of urea and 
ammonium nitrate in aqueous or ammoniacal 
solution 3102.80 - Mixtures of urea and 
ammonium nitrate in aqueous or ammoniacal 
solution  
3102.90 - Other, including 
mixtures not specified in the foregoing 
subheadings 3102.90 - Other, including mixtures 
not specified in the foregoing subheadings  JOB/RO/3 
Page 106  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
31.02 Mineral or chemical fe rtilisers, nitrogenous. CTH 
 
HS 2002 Description Rule 
31.02 Mineral or chemical fe rtilisers, nitrogenous. CTH 
 
HS 2007 Description Rule 
31.02 Mineral or chemical fe rtilisers, nitrogenous. CTH 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
84. Heading 31.03 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
31.03 Mineral or chemical 
fertilisers, phosphatic. 31.03 Mineral or chemical 
fertilisers, phosphatic. Deletion of 
subheading 
3103.20 because 
of the low volume of trade. 
3103.10 - Superphosphates 3103.10 - Superphosphates  
3103.20 - Basic slag - (deleted)  
3103.90 - Other 3103.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
31.03 Mineral or chemical fertilisers, phosphatic. CTH 
 
HS 2002 Description Rule 
31.03 Mineral or chemical fertilisers, phosphatic. CTH 
 
HS 2007 Description Rule 
31.03 Mineral or chemical fertilisers, phosphatic. CTH 
  JOB/RO/3 
 Page 107 
 
 
  (c) Comments by the Secretariat 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
85. Heading 31.04 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
31.04 Mineral or chemical 
fertilisers, potassic. 31.04 Mineral or chemical 
fertilisers, potassic. Deletion of 
subheading 
3104.10 because 
of low volume of trade. 
3104.10 - Carnallite, sylvite and 
other crude natural 
potassium salts - (deleted)  
3104.20 - Potassium chloride 3104.20 - Potassium chloride  
3104.30 - Potassium sulphate 3104.30 - Potassium sulphate  
3104.90 - Other 3104.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
31.04 Mineral or chemical fertilisers, potassic. CTH 
 
HS 2002 Description Rule 
31.04 Mineral or chemical fertilisers, potassic. CTH 
 
HS 2007 Description Rule 
31.04 Mineral or chemical fertilisers, potassic. CTH 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. JOB/RO/3 
Page 108  
 
  86. Heading 32.01 
(a) HS Change 
HS2002 Description HS 2007 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. Compounds of 
mercury have been 
transferred to new 
heading 28.52 
3201.10 - Quebracho extract 3201.10 - Quebracho extract  
3201.20 - Wattle extract 3201.20 - Wattle extract  
3201.90 - Other 3201.90 - Other  
  28.52 Compounds, inorganic or 
organic, of mercury, excluding amalgams.  
 
(b) Technical Rectification 
HS 1996 Description Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives. As specified for split 
heading 
ex32.01(a) -Tannins CTHS 
ex32.01(b) -Other CTH 
 
HS 2002 Description Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives. As specified for split 
heading  
ex32.01(a) -Tannins CTHS 
ex32.01(b) -Other CTH 
 
HS 2007 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 for 
split heading 
ex28.52(x) 
  JOB/RO/3 
 Page 109 
 
 
  87. Heading 32.06 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
32.06 Other colouring matter; 
preparations as specified 
in Note 3 to this Chapter, 
other than those of 
heading 32.03, 32.04 or 
32.05; inorganic products of a kind used as 
luminophores, whether 
or not chemically defined. 32.06 Other colouring matter; 
preparations as specified in 
Note 3 to this Chapter, other 
than those of heading 32.03, 
32.04 or 32.05; inorganic 
products of a kind used as luminophores, whether or 
not chemically defined. Deletion of 
subheading 
3206.30 and 
3206.43 because 
of the low volume 
of trade.   
Compounds of 
Mercury have been transferred to new 
heading 28.52 
 - Pigments and 
preparations based on titanium dioxide:  - Pigments and preparations 
based on titanium dioxide:  
3206.11 -- Containing 80% or 
more by weight of 
titanium dioxide calculated on the dry 
matter 3206.11 -- Containing 80% or more 
by weight of titanium 
dioxide calculated on the dry matter  
3206.19 -- Other 3206.19 -- Other  
3206.20 - Pigments and 
preparations based on chromium compounds 3206.20 - Pigments and preparations 
based on chromium compounds  
3206.30 - Pigments and 
preparations based on cadmium compounds - (deleted)  
 - Other colouring matter 
and other preparations:  - Other colouring matter and 
other preparations:  
3206.41 -- Ultr amarine and 
preparations based thereon 3206.41 -- Ultr amarine and 
preparations based thereon  
3206.42 -- Lithopone and other 
pigments and 
preparations based on zinc sulphide 3206.42 -- Lithopone and other 
pigments and preparations 
based on zinc sulphide  
3206.43 -- Pigments and 
preparations based on 
hexacyanoferrates (ferrocyanides and 
ferricyanides) - (deleted)  
3206.49 -- Other 3206.49 -- Other  
3206.50 - Inorganic products of a 
kind used as 
luminophores 3206.50 - Inorganic products of a 
kind used as luminophores  
  28.52 Compounds, inorganic or 
organic, of mercury, excluding amalgams.  
 JOB/RO/3 
Page 110  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
32.06 Other colouring matter; preparations as specified in Note 3 to 
this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, 
whether or not chemically defined. CTSH 
 
HS 2002 Description Rule 
32.06 Other colouring matter; preparations as specified in Note 3 to 
this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, 
whether or not chemically defined. CTSH 
 
HS 2007 Description Rule 
32.06 Other colouring matter; preparations as specified in Note 3 to this 
Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. As specified for 
subheading   
 - Pigments and preparations based on titanium dioxide:  
3206.11 -- Containing 80% or more by weight of titanium dioxide 
calculated on the dry matter CTSH 
3206.19 -- Other CTSH 
3206.20 - Pigments and preparations based on chromium compounds CTSH 
 - Other colouring matter and other preparations:  
3206.41 -- Ultramarine and preparations based thereon CTSH 
3206.42 -- Lithopone and other pigments and preparations based on zinc 
sulphide CTSH 
3206.49 -- Other As specified for split 
subheading 
ex3206.49(a) --- Pigments and preparations based on cadmium compounds CTSHS 
ex3206.49(b) --- Pigments and preparations based on hexacyanoferrates 
(ferrocyanides and ferricyanides) CTSHS 
ex3206.49(c) --- Other CTSHS 
3206.50 - Inorganic products of a kind used as luminophores CTSH, except for 
split heading ex28.52(y) 
 
88. Heading 33.01 
(a) HS Change 
HS2002 Description HS 2007 Descri ption Reason for change 
33.01 Essential oi ls (terpeneless 
or not), including concretes 
and absolutes; resinoids; 
extracted oleoresins; 
concentrates of essential 
oils in fats, in fixed oils, in 
waxes or the like, obtained 
by enfleurage or 
maceration; terpenic by-
products of the 
deterpenation of essential 
oils; aqueous distillates and 
aqueous solutions of 
essential oils. 33.01 Essential oils  (terpeneless or 
not), including concretes and 
absolutes; resinoids; extracted 
oleoresins; concentrates of 
essential oils in fats, in fixed 
oils, in waxes or the like, 
obtained by enfleurage or 
maceration; terpenic by-
products of the deterpenation of 
essential oils; aqueous 
distillates and aqueous solutions 
of essential oils. Deletion of 
subheading s 
3301.11 and 3301.14 
because of the low 
volume of trade. 
 
Deletion of 
subheading 3301.21, 
3301.22, 3301.23 
and 3301.26 because 
of the low volume of 
trade,  JOB/RO/3 
 Page 111 
 
 
   - Essential oils of citrus 
fruit:  - Essential oils of citrus fruit:  
3301.11 -- Of bergamot - (deleted)  
3301.12 -- Of orange 3301.12 -- Of orange  
3301.13 -- Of lemon 3301.13 -- Of lemon  
3301.14 -- Of lime - (deleted)  
3301.19 -- Other 3301.19 --  Other  
 - Essential oils other than 
those of citrus fruit:  - Essential oils other than those 
of citrus fruit:  
3301.21 -- Of geranium - (deleted)  
3301.22 -- Of jasmin - (deleted)  
3301.23 -- Of lavender or of 
lavandin - (deleted)  
3301.24 -- Of peppermint ( Mentha 
piperita ) 3301.24 -- Of peppermint ( Mentha 
piperita )  
3301.25 -- Of other mints 3301.25 -- Of other mints  
3301.26 -- Of vetiver - (deleted)  
3301.29 -- Other 3301.29 -- Other  
3301.30 - Resinoids 3301.30 - Resinoids  
3301.90 - Other 3301.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
33.01 Essential oils (terpeneless or not), including concretes and 
absolutes; resinoids; extracted oleoresins; concentrates of 
essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of 
the deterpenation of essential oils; aqueous distillates and 
aqueous solutions of essential oils. CTSH 
 
HS 2002 Description Rule 
33.01 Essential oils (terpeneless or not), including concretes and 
absolutes; resinoids; extracted oleoresins; concentrates of 
essential oils in fats, in fixed oils, in waxes or the like, 
obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and 
aqueous solutions of essential oils. CTSH 
 
HS 2007 Description Rule 
33.01 Essential oils (terpeneless or not), including concretes and 
absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, 
obtained by enfleurage or maceration; terpenic by-products of 
the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.  As specified for 
subheading  
 - Essential oils of citrus fruit:  
3301.12 -- Of orange CTSH 
3301.13 -- Of lemon CTSH 
3301.19 --  Other As specified for split 
subheading 
ex3301.19(a) --- Of bergamot CTSHS 
ex3301.19(b) --- Of lime CTSHS 
ex3301.19(c) --- Other CTSHS 
 - Essential oils other than those of citrus fruit:  
3301.24 -- Of peppermint (Mentha piperita) CTSH JOB/RO/3 
Page 112  
 
  HS 2007 Description Rule 
3301.25 -- Of other mints CTSH 
3301.29 -- Other As specified for split 
subheading 
ex3301.29(a) --- Of geranium CTSHS 
ex3301.29(b) --- Of jasmin CTSHS 
ex3301.29(c) --- Of lavender or of lavandin CTSHS 
ex3301.29(d) --- Of vetiver CTSHS 
ex3301.29(e) --- Other CTSHS 
3301.30 - Resinoids CTSH 
3301.90 - Other CTSH 
 
89. Heading 34.04 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
34.04 Artificial waxes and 
prepared waxes. 34.04 Artificial waxes and 
prepared waxes. Deletion of 
subheading 3404.10 because 
of the low volume 
of trade. 
3404.10 - Of chemically modified 
lignite - (deleted)  
3404.20 - Of poly(oxyethylene) 
(polyethylene glycol) 3404.20 - Of poly(oxyethylene) 
(polyethylene glycol)  
3404.90 - Other 3404.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
34.04 Artificial waxes and prepared waxes. CTH 
 
HS 2002 Description Rule 
34.04 Artificial waxes and prepared waxes. CTH 
 
HS 2007 Description Rule 
34.04 Artificial waxes and prepared waxes. CTH 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly.  JOB/RO/3 
 Page 113 
 
 
  90. Heading 35.02 
(a) HS Change 
HS2002 Description HS 2007 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. Compounds of 
mercury have been 
transferred to new 
heading  28.52 
 - 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 proteins  
3502.90 - Other 3502.90 - Other  
 
(b) Technical Rectification 
HS 1996 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 c oncentrates of two or more whey 
proteins CTH 
3502.90 - Other CTH 
 
HS 2002 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 c oncentrates of two or more whey 
proteins CTH 
3502.90 - Other CTH 
 JOB/RO/3 
Page 114  
 
  HS 2007 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 c oncentrates of two or more whey 
proteins CTH 
3502.90 - Other CTH, except from 
split heading 
ex28.52(z) 
 
91. Heading 35.04 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
35.04 Peptones and their 
derivatives; other protein 
substances and their derivatives, not 
elsewhere specified or 
included; hide powder, whether or not chromed. 35.04 Peptones and their 
derivatives; other protein 
substances and their derivatives, not elsewhere 
specified or included; hide 
powder, whether or not chromed. Compounds of 
mercury have been 
transferred to new heading 28.52 
 
(b) Technical Rectification 
HS 1996 Description Rule 
35.04 Peptones and their derivatives; other protein substances and 
their derivatives, not elsewhere specified or included; hide 
powder, whether or not chromed. CTH 
 
HS 2002 Description Rule 
35.04 Peptones and their derivatives; other protein substances and 
their derivatives, not elsewhere specified or included; hide 
powder, whether or not chromed. CTH 
 
HS 2007 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) 
  JOB/RO/3 
 Page 115 
 
 
  92. Heading 37.02 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
37.02 Photographic film in 
rolls, sensitised, 
unexposed, of any 
material other than 
paper, paperboard or 
textiles; instant print film in rolls, sensitised, 
unexposed 37.02 Photographic film in rolls, 
sensitised, unexposed, of 
any material other than 
paper, paperboard or 
textiles; instant print film in 
rolls, sensitised, unexposed. Deletion of 
subheading 
3702.20 because 
of the low volume 
of trade 
3702.10 - For X-ray 3702.10 - For X-ray  
3702.20 - Instant print film - (deleted)  
 - Other film, without 
perforations, of a width not exceeding 105 mm:  - Other film, without 
perforations, of a width not exceeding 105 mm:  
3702.31 -- For colour 
photography 
(polychrome) 3702.31 -- For colour photography 
(polychrome)  
3702.32 -- Other, with silver 
halide emulsion 3702.32 -- Other, with silver halide 
emulsion  
3702.39 -- Other 3702.39 -- Other  
 - Other film, without 
perforations, of a width 
exceeding 105 mm:  - Other film, without 
perforations, of a width 
exceeding 105 mm:  
3702.41 -- Of a width exceeding 
610 mm and of a length 
exceeding   200 m, for colour photography 
(polychrome) 3702.41 -- Of a width exceeding 610 
mm and of a length 
exceeding 200 m, for colour photography (polychrome)  
3702.42 -- Of a width exceeding 
610 mm and of a length exceeding   200 m, other 
than for colour 
photography 3702.42 -- Of a width exceeding 610 
mm and of a length exceeding 200 m, other than 
for colour photography  
3702.43 -- Of a width exceeding 
610 mm and of a length 
not exceeding 200 m 3702.43 -- Of a width exceeding 610 
mm and of a length not 
exceeding 200 m  
3702.44 -- Of a width exceeding 
105 mm but not exceeding 610 mm 3702.44 -- Of a width exceeding 105 
mm but not exceeding 610 mm  
 
(b) Technical Rectification 
HS 1996 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 
 JOB/RO/3 
Page 116  
 
  HS 200248 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 
 
HS 2007 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 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
93. Heading 37.05 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
37.05 Photographic plates and 
film, exposed and 
developed, other than cinematographic film. 37.05 Photographic plates and 
film, exposed and 
developed, other than cinematographic film. Deletion of 
subheading 
3705.20 because of the low volume 
of trade. 
3705.10 - For offset reproduction 3705.10 - For offset reproduction  
3705.20 - Microfilms - (deleted)  
3705.90 - Other 3705.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
37.05 Photographic plates and film, exposed and developed, other 
than cinematographic film. CTH 
 
HS 2002 Description Rule 
37.05 Photographic plates and film, exposed and developed, other 
than cinematographic film. CTH 
 
HS 2007 Description Rule 
37.05 Photographic plates and film, exposed and developed, other 
than cinematographic film. CTH 
 
                                                      
48 As per recommendation JOB/RO/2.  JOB/RO/3 
 Page 117 
 
 
  (c) Comments by the Secretariat 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
94. Heading 37.07 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
37.07 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. 37.07 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. Compounds of 
mercury have been 
transferred to new 
heading 28.52 
3707.10 - Sensitising emulsions 3707.10 - Sensitising emulsions  
3707.90 - Other 3707.90 - Other  
  28.52 Compounds, inorganic or 
organic, of mercury, 
excluding amalgams.  
 
(b) Technical Rectification 
HS 1996 Description Rule 
37.07 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. CTH 
 
HS 2002 Description Rule 
37.07 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. CTH 
 
HS 2007 Description Rule 
37.07 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. CTH, except split 
heading ex28.52(zii) 
 JOB/RO/3 
Page 118  
 
  95. Heading 38.05 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
38.05 Gum, wood or sulphate 
turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. 38.05 Gum, wood or sulphate 
turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. Deletion of 
subheading 3805.20 because of the low volume of trade. 
3805.10 - Gum, wood or sulphate 
turpentine oils 3805.10 - Gum, wood or sulphate 
turpentine oils  
3805.20 - Pine oil - (deleted)  
3805.90 - Other 3805.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
38.05 Gum, wood or sulphate turpentine and other terpenic oils 
produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-
cymene; pine oil containing alpha-terpineol as the main 
constituent. As specified for 
subheading 
3805.10 - Gum, wood or sulphate turpentine oils CTH 
3805.20 - Pine oil CTSH 
3805.90 - Other CTSH 
 
HS 2002 Description Rule 
38.05 Gum, wood or sulphate turpentine and other terpenic oils 
produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. As specified for 
subheading 
3805.10 - Gum, wood or sulphate turpentine oils CTH 
3805.20 - Pine oil CTSH 
3805.90 - Other CTSH 
 
HS 2007 Description Rule 
38.05 Gum, wood or sulphate turpentine and other terpenic oils 
produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. As specified for 
subheading 
3805.10 - Gum, wood or sulphate turpentine oils CTH 
3805.90 - Other As specified for split 
subheading 
3805.90(a) -- Pine oil CTSHS 
3805.90(b) -- Other CTSHS 
  JOB/RO/3 
 Page 119 
 
 
  96. Heading 38.08 
(a) HS Change 
HS2002 Description HS 2007 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).  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). New subheading 
3808.50 has been 
created for goods 
of heading 38.08 
containing 
substances listed in the new 
subheading Note 1 
to Chapter 38.
49 
3808.10 - Insecticid es - (deleted)  
3808.20 - Fungicid es - (deleted)  
3808.30 - Herbicides, anti-
sprouting products and 
plant-growth regulators - (deleted)  
3808.40 - Disinfectants - (deleted)  
  3808.50 - Goods specified in 
Subheading Note 1 to this 
Chapter  
3808.90 - Other  -Other New subheadings 
3808.91 to 
3808.99 have been 
created to cover products of 
heading 38.08 
other than those of new subheading 
3808.50 
  3808.91 -- Insecticides  
  3808.92 -- Fungicides  
  3808.93 -- Herbicides, anti-sprouting 
products and plant-growth regulators  
  3808.94 -- Disinfectants  
  3808.99 -- Other  
 
                                                      
49 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chem icals and pesticides in international trade which entered into force on 
24 February 2004. JOB/RO/3 
Page 120  
 
  (b) Technical Rectification 
HS 1996 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 ca ndles, and fly-papers). CTH 
 
HS 2002 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 ca ndles, and fly-papers). CTH 
 
HS 2007 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 
No modification has been done in the nomenclature from HS 1996 in HS 2007; the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
97. Heading 38.21 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
38.21 Prepared culture media 
for development of 
micro-organisms. 38.21 Prepared culture media for 
the development or 
maintenance of micro-
organisms (including viruses and the like) or  of plant, 
human or animal cells. The scope of 
heading 38.21 was 
expanded to cover 
also prepared culture media for 
maintenance of 
micro-organisms 
and prepared 
culture media for the development 
and maintenance 
of plant, human or animal cells.  JOB/RO/3 
 Page 121 
 
 
  HS2002 Description HS 2007 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.    
3824.90 - Other    
 
(b) Technical Rectification 
HS 1996 Description Rule 
38.21 Prepared culture media for development of micro-organisms. CTH 
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 specifi ed or included. CTSH 
 
HS 2002 Description Rule 
38.21 Prepared culture media for development of micro-organisms. CTH 
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 specifi ed or included. CTSH 
 
HS 2007 Description Rule 
38.21 Prepared culture media for the development or maintenance of 
micro-organisms (including viruses and the like) or of plant, 
human or animal cells. As specified for split 
headings 
38.21(a) - Other 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. CTHS 
38.21(b) -Other CTHS 
 
98. Heading 38.22 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
38.22 Diagnostic or laboratory 
reagents on a backing, 
prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. 38.22 Diagnostic or laboratory 
reagents on a backing, 
prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. Compounds of 
mercury have been 
transferred to new heading 28.52 JOB/RO/3 
Page 122  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
38.22 Diagnostic or laboratory reagents on a backing and prepared 
diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06 CTH 
 
HS 200250 Description Rule 
38.22 Diagnostic or laboratory reagents on a backing, prepared 
diagnostic or laboratory reagents whether or not on a backing, 
other than those of heading 30.02 or 30.06; certified reference materials. CTH, or change 
from or to certified 
reference materials  
 
HS 2007 Description Rule 
38.22 Diagnostic or laboratory reagents on a backing, prepared 
diagnostic or laboratory reagents whether or not on a backing, 
other than those of heading 30.02 or 30.06; certified reference 
materials. CTH, or change 
from or to certified 
reference materials; 
except for split 
heading ex28.52(zii) 
 
99. Heading 38.24 
(a) HS Change 
HS2002 Description HS 2007 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. Deletion of 
subheading 3824.20 because of the low volume of trade. 
3824.10 - Prepared binders for 
foundry moulds or cores 3824.10 - Prepared binders for foundry 
moulds or cores  
3824.20 - Naphthenic acids, their 
water-insoluble salts and their esters - (deleted)  
3824.30 - Non-agglomerated metal 
carbides mixed together or with metallic binders 3824.30 - Non-agglomerated metal 
carbides mixed together or with metallic binders  
3824.40 - Prepared additives for 
cements, mortars or concretes 3824.40 - Prepared additives for 
cements, mortars or concretes  
3824.50 - Non-refractory mortars 
and concretes 3824.50 - Non-refractory mortars and 
concretes  
3824.60 - Sorbitol other than that 
of subheading 2905.44 3824.60 - Sorbitol other than that of 
subheading 2905.44  
                                                      
50 As per recommendation JOB/RO/2  JOB/RO/3 
 Page 123 
 
 
  HS2002 Description HS 2007 Description Reason for change 
 - Mixtures containing 
perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens:  - Mixtures containing 
halogenated derivatives of methane, ethane or propane:  
3824.71 -- Containing acyclic 
hydrocarbons perhalogenated only with 
fluorine and chlorine 3824.71 -- Containing 
chlorofluorocarbons (CFCs), whether or not containing 
hydrochlorofluorocarbons 
(HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) New subheadings 
3824.73 to 3824.78 have been created 
to cover mixtures 
containing halogenated derivatives of methane, ethane or propane facilitating the monitoring and control substances that deplete the ozono layer. 
  3824.72 -- Containing 
bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes  
  3824.73 -- Containing 
hydrobromofluorocarbons (HBFCs)  
  3824.74 -- Containing 
hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs)  
  3824.75 -- Containing carbon 
tetrachloride  
  3824.76 -- Containing 1,1,1-
trichloroethane (methyl chloroform)  
  3824.77 -- Containing bromomethane 
(methyl bromide) or bromochloromethane  
  3824.78 -- Containing 
perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)  
3824.79 -- Other 3824.79 -- Other  JOB/RO/3 
Page 124  
 
  HS2002 Description HS 2007 Description Reason for change 
   - Mixtures and preparations 
containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate: New subheadings 
3824.81, 3824.82 and 3824.83 have been created to cover products containing exirane, plybrominated biphenyls, 
polychlorinated 
biphenyls, polychlorinated terphenyls and  tris (2,3-dibromopropyl) phosphate facilitating the monitoring and control of these products consequential to the Convention of Rotterdam 
  3824.81 -- Containing oxirane 
(ethylene oxide)  
  3824.82 -- Containing polychlorinated 
biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated 
biphenyls (PBBs)  
  3824.83 -- Containing tris(2,3-
dibromopropyl) phosphate  
3824.90 - Other 3824.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
38.24 Prepared binders for foundry moulds or cores; chemical 
products and preparations of the chemical or allied industries 
(including those consisting of mixtures of natural products), not elsewhere specified or include d; residual products of the 
chemical or allied industries , not elsewhere specified or 
included. CTSH 
 
HS 200251 Description Rule 
3824 Prepared binders for foundry moulds or cores; chemical 
products and preparations of the chemical or allied industries 
(including those consisting of mixtures of natural products), 
not elsewhere specifi ed 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) 
                                                      
51 As per recommendation JOB/RO/2.  JOB/RO/3 
 Page 125 
 
 
  HS 200251 Description Rule 
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) 
 
HS 2007 Description Rule 
38.24 Prepared binders for foundry moulds or cores; chemical products 
and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. As specified for 
subheading  
3824.10 - Prepared binders for foundry moulds or cores CTSH 
3824.30 - Non-agglomerated metal carbides mixed together or with 
metallic binders CTSH 
3824.40 - Prepared additives for cements, mortars or concretes CTSH 
3824.50 - Non-refractory mortars and concretes CTSH 
3824.60 - Sorbitol other than that of subheading 2905.44 CTSH 
 - Mixtures containing halogenated derivatives of methane, ethane 
or propane:  
3824.71 -- Containing chlorofluorocarbons (CFCs), whether or not 
containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) CTSH, except from 
split subheading 3824.90(b) or ex3825.41(a) (perhalogenated waste organic solvents) 
3824.72 -- Containing bromochlorodifluoromethane, 
bromotrifluoromethane or dibromotetrafluoroethanes CTSH, except from 
subheading 3824.71, 3824.73, 3824.74, 3824.75, 3824.76, 3824.77, 3824.78, 3824.79, 3824.81, 3824.82, 3824.83 or split subheading 3824.90(b) JOB/RO/3 
Page 126  
 
  HS 2007 Description Rule 
3824.73 -- Containing hydrobromofluorocarbons (HBFCs) CTSH, except from 
subheading 3824.71, 3824.72, 3824.74, 3824.75, 3824.76, 3824.77, 3824.78, 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 
3824.90(b) 
3824.74 -- Containing hydrochlorofluorocarbons (HCFCs), whether or not 
containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) CTSH, except from 
subheading 3824.71, 3824.72, 3824.73, 3824.75, 3824.76, 3824.77, 3824.78 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 3824.90(b) 
3824.75 -- Containing carbon tetrachloride CTSH, except from 
subheading 3824.71, 3824.72, 3824.73, 3824.74, 3824.76, 3824.77, 3824.78 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 3824.90(b) 
3824.76 -- Containing 1,1,1-trichloroethane (methyl chloroform) CTSH, except from 
subheading 3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 3824.77, 3824.78 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 3824.90(b) 
3824.77 -- Containing bromomethane (methyl bromide) or 
bromochloromethane CTSH, except from 
subheading 3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 3824.78 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 3824.90(b) 
3824.78 -- Containing perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) CTSH, except from 
subheading 3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 3824.77 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 3824.90(b)  JOB/RO/3 
 Page 127 
 
 
  HS 2007 Description Rule 
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 
ex3825.41(a) (perhalogenated waste organic solvents) 
 - Mixtures and preparations containing oxirane (ethylene oxide), 
polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate:  
3824.81 -- Containing oxirane (ethylene oxide) CTSH, except from 
subheading 3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 3824.77 3824.78, 3824.79, 3824.82, 3824.83 or split subheading ex3824.90(b) 
3824.82 -- Containing polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (PCTs) or polybrominated biphenyls (PBBs) CTSH, except from 
subheading 3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 3824.77 3824.78, 3824.79, 3824.81, 3824.83 or split subheading ex3824.90(b) 
3824.83 -- Containing tris(2,3-dibromopropyl) phosphate CTSH, except from 
subheading 3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 3824.77 3824.78, 3824.79, 3824.81, 3824.82 or split subheading ex3824.90(b) 
3824.90 - Other As specified for split 
subheading 
ex3824.90(a) -- Naphthenic acids, their water-insoluble salts and their esters CTSHS JOB/RO/3 
Page 128  
 
  HS 2007 Description Rule 
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) 
 
100. Heading 39.07 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
39.07 Polyacetals, other 
polyethers and epoxide 
resins, in primary forms; 
polycarbonates, alkyd resins, polyallyl esters 
and other polyesters, in 
primary forms. 39.07 Polyacetals, other polyethers 
and epoxide resins, in 
primary forms; 
polycarbonates, alkyd resins, polyallyl esters and other 
polyesters, in primary forms. New subheading 
3907.70 has been 
created for 
poly(lactic acid) taking into account 
of expansion of the 
volume of trade of this raw material 
3907.10 - Polyacetals 3 907.10 - 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)  
 - Other polyesters:  - Other polyesters:  
3907.91 -- Unsaturated 3907.91 -- Unsaturated  
3907.99 -- Other 3907.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
39.07 Polyacetals, other polyethers  and epoxide resins, in primary 
forms; polycarbonates, alkyd resins, polyallyl esters and other 
polyesters, in primary forms. CTH 
  JOB/RO/3 
 Page 129 
 
 
  HS 2002 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 
 
HS 2007 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 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenclature from HS 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
101. Heading 39.20 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
39.20 Other plates, sheets, film, 
foil and strip, of plastics, 
non-cellular and not reinforced, laminated, 
supported or similarly 
combined with other materials. 39.20 Other plates, sheets, film, 
foil and strip, of plastics, 
non-cellular and not reinforced, laminated, 
supported or similarly 
combined with other materials.  
3920.10 - Of polymers of 
ethylene 3920.10 - Of polymers of ethylene Part of subheading 
3920.10 has been 
moved to new subheading 
3006.10 
3920.20 - Of polymers of 
propylene 3920.20 - Of polymers of propylene Part of subheading 
3920.20 has been moved to new 
subheading 
3006.10 
3920.30 - Of polymers of styrene 3920.30 - Of polymers of styrene Part of subheading 
3920.30 has been 
moved to new subheading 
3006.10 
 - Of polymers of vinyl 
chloride:  - Of polymers of vinyl 
chloride:  
3920.43 -- Containing by weight 
not less than 6% of 
plasticisers 3920.43 -- Containing by weight not 
less than 6% of plasticisers Part of subheading 
3920.43 has been 
moved to new 
subheading 3006.10 JOB/RO/3 
Page 130  
 
  HS2002 Description HS 2007 Description Reason for 
change 
3920.49 -- Other 3920.49 -- Other Part of subheading 
3920.49 has been moved to new 
subheading 
3006.10 
 - Of acrylic polymers:  - Of acrylic polymers:  
3920.51 -- Of poly(methyl 
methacrylate) 3920.51 -- Of poly(methyl 
methacrylate) Part of subheading 
3920.51 has been 
moved to new subheading 
3006.10 
3920.59 -- Other 3920.59 -- Other Part of subheading 
3920.59 has been moved to new 
subheading 
3006.10 
 - Of polycarbonates, 
alkyd resins, polyallyl 
esters or other polyesters:  - Of polycarbonates, alkyd 
resins, polyallyl esters or 
other polyesters:  
3920.61 -- Of polycarbonates 3920.61 -- Of polycarbonates Part of subheading 
3920.61 has been moved to new 
subheading 
3006.10 
3920.62 -- Of poly(ethylene 
terephthalate) 3920.62 -- Of poly(ethylene 
terephthalate) Part of subheading 
3920.62 has been 
moved to new subheading 
3006.10 
3920.63 -- Of unsaturated 
polyesters 3920.63 -- Of unsaturated polyesters Part of subheading 
3920.63 has been moved to new 
subheading 
3006.10 
3920.69 -- Of other polyesters 3920.69 -- Of other polyesters Part of subheading 
3920.69 has been 
moved to new 
subheading 3006.10 
 - Of cellulose or its 
chemical derivatives:  - Of cellulose or its chemical 
derivatives:  
3920.71 -- Of regenerated 
cellulose 3920.71 -- Of regenerated cellulose Part of subheading 
3920.71 has been moved to new 
subheading 
3006.10 
3920.72 -- Of vulcanised fibre  deleted Deletion of 
subheding 3920.72 
because of the low volume of trade. 
Part of subheading 
3920.72 has been moved to new 
subheading 
3006.10  JOB/RO/3 
 Page 131 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
3920.73 -- Of cellulose acetat e 3920.73 -- Of cellulose acet ate Part of subheading 
3920.73 has been moved to new 
subheading 
3006.10 
3920.79 -- Of other cellulose 
derivatives 3920.79 -- Of other cellulose 
derivatives Part of subheading 
3920.79 has been 
moved to new subheading 
3006.10 
 - Of other plastics:  - Of other plastics:  
3920.91 -- Of poly(vinyl   
butyral) 3920.91 -- Of poly(vinyl butyral) Part of subheading 
3920.91 has been moved to new 
subheading 
3006.10 
3920.92 -- Of polyamides 3920.92 -- Of polyamides Part of subheading 
3920.92 has been 
moved to new 
subheading 3006.10 
3920.93 -- Of amino-resins 3920.93 -- Of amino-resins Part of subheading 
3920.93 has been 
moved to new subheading 
3006.10 
3920.94 -- Of phenolic resins 3920.94 -- Of phenolic resins Part of subheading 
3920.94 has been 
moved to new 
subheading 3006.10 
3920.99 -- Of other plastics 3920.99 -- Of other plastics Part of subheading 
3920.99 has been 
moved to new subheading 
3006.10 
 
(b) Technical Rectification 
HS 1996 Description Rule 
39.20 Other plates, sheets, film, foil and strip, of plastics, non-
cellular and not reinforced, laminated, supported or similarly combined with other materials. CTH, or change 
within this heading following the 
vacuum disposition 
of metal on the surface of plastics. 
 
HS 2002 Description Rule 
39.20 Other plates, sheets, film, foil and strip, of plastics, non-
cellular and not reinforced, laminated, supported or similarly 
combined with other materials. CTH, or change 
within this heading 
following the vacuum disposition 
of metal on the 
surface of plastics. JOB/RO/3 
Page 132  
 
   
HS 2007 Description Rule 
39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular 
and not reinforced, laminated, supported or similarly combined with other materials. As specified for 
subheading 
3920.10 - Of polymers of ethylene CTH or change 
within this heading following the vacuum 
disposition of metal 
on the surface of plastics, except from split subheading ex3006.10(a) 
3920.20 - Of polymers of propylene CTH or change 
within this heading following the vacuum disposition of metal on the surface of 
plastics, except from 
split subheading ex3006.10(b) 
3920.30 - Of polymers of styrene CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from 
split subheading 
ex3006.10(c) 
 - Of polymers of vinyl chloride:  
3920.43 -- Containing by weight not less than 6% of plasticisers CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics., except from split subheading 
ex3006.10(d) 
3920.49 -- Other CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(e) 
 - Of acrylic polymers:  
3920.51 -- Of poly(methyl methacrylate) CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(f)  JOB/RO/3 
 Page 133 
 
 
  HS 2007 Description Rule 
3920.59 -- Other CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(g) 
 - Of polycarbonates, alkyd resins, polyallyl esters or other 
polyesters:  
3920.61 -- Of polycarbonates CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(h) 
3920.62 -- Of poly(ethylene terephthalate) CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(i) 
3920.63 -- Of unsaturated polyesters CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(j) 
3920.69 -- Of other polyesters CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(k) 
 - Of cellulose or its chemical derivatives:  
3920.71 -- Of regenerated cellulose CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(l) 
3920.73 -- Of cellulose acetate CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics., except from split subheading ex3006.10(m) JOB/RO/3 
Page 134  
 
  HS 2007 Description Rule 
3920.79 -- Of other cellulose derivatives CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(n) 
 - Of other plastics:  
3920.91 -- Of poly(vinyl butyral) CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(o) 
3920.92 -- Of polyamides CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(p) 
3920.93 -- Of amino-resins CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(q) 
3920.94 -- Of phenolic resins CTH or change 
within this heading following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(r) 
3920.99 -- Of other plastics CTH or change 
within this heading 
following the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(s) 
  JOB/RO/3 
 Page 135 
 
 
  102. Heading 39.21 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
39.21 Other plates, sheets, film, 
foil and strip, of plastics. 39.21 Other plates, sheets, film, 
foil and strip, of plastics.  
 - Cellular:  - Cellular:  
3921.11 -- Of polymers of styrene 3921.11 -- Of polymers of styrene Part of subheading 
3921.11 has been 
moved to new 
subheading 3006.10 
3921.12 -- Of polymers of vinyl 
chloride 3921.12 -- Of polymers of vinyl 
chloride Part of subheading 
3921.12 has been 
moved to new subheading 
3006.10 
3921.13 -- Of polyurethanes 3921.13 -- Of polyurethanes Part of subheading 
3921.13 has been moved to new 
subheading 
3006.10 
3921.14 -- Of regenerated 
cellulose 3921.14 -- Of regenerated cellulose Part of subheading 
3921.14 has been 
moved to new 
subheading 3006.10 
3921.19 -- Of other plastics 3921.19 -- Of other plastics Part of subheading 
3921.19 has been moved to new 
subheading 
3006.10 
3921.90 - Other 3921.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
39.21 Other plates, sheets, film, foil and strip, of plastics. CTH, or change 
within this heading 
to reinforced, 
laminated, or supported material, 
or change within 
this heading following the 
vacuum deposition 
of metal on the surface of plastics. 
 JOB/RO/3 
Page 136  
 
  HS 2002 Description Rule 
39.21 Other plates, sheets, film, foil and strip, of plastics. CTH, or change 
within this heading 
to reinforced, laminated, or 
supported material, 
or change within 
this heading 
following the vacuum deposition 
of metal on the 
surface of plastics. 
 
HS 2007 Description Rule 
39.21 Other plates, sheets, film, foil and strip, of plastics. As specified for 
subheading 
 - Cellular:  
3921.11 -- Of polymers of styrene CTH or change 
within this heading to reinforced, laminated, or 
supported material, 
or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading ex3006.10(t) 
3921.12 -- Of polymers of vinyl chloride CTH or change 
within this heading to 
reinforced, laminated, or supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading ex3006.10(u) 
3921.13 -- Of polyurethanes CTH or change 
within this heading to reinforced, laminated, or supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading ex3006.10(v)  JOB/RO/3 
 Page 137 
 
 
  HS 2007 Description Rule 
3921.14 -- Of regenerated cellulose CTH or change 
within this heading to reinforced, laminated, or supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading 
ex3006.10(w) 
3921.19 -- Of other plastics CTH or change 
within this heading to reinforced, laminated, or supported material, or change within this heading following the vacuum 
deposition of metal 
on the surface of plastics, except from split subheading ex3006.10(x) 
3921.90 - Other CTH or change 
within this heading to reinforced, laminated, or supported material, 
or change within this 
heading following the vacuum deposition of metal on the surface of plastics. 
 
103. Heading 39.26 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
39.26 Other articles of plastics 
and articles of other 
materials of headings 39.01 to 39.14. 39.26 Other articles of plastics and 
articles of other materials of 
headings 39.01 to 39.14. Part of subheading 
3926.90 has been 
moved to new subheading 
3006.91, which 
has been created to provide separately 
for appliances of 
ostomy use.   
Another part has 
been transferred to 
new subheading 
8536.70 JOB/RO/3 
Page 138  
 
  HS2002 Description HS 2007 Description Reason for 
change 
3926.10 - Office or school 
supplies 3926.10 - Office or school supplies  
3926.20 - Articles of apparel and 
clothing accessories 
(including gloves, 
mittens and mitts) 3926.20 - Articles of apparel and 
clothing accessories 
(including gloves, mittens 
and mitts)  
3926.30 - Fittings for furniture, 
coachwork or the like 3926.30 - Fittings for furniture, 
coachwork or the like  
3926.40 - Statuettes and other 
ornamental articles 3926.40 - Statuettes and other 
ornamental articles  
3926.90 - Other 3926.90 - Other  
 
(b) Technical Rectification 
HS 1996 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 an d clothing accessori es (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] 
 
HS 2002 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 an d clothing accessori es (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.] 
3926.30 - Fittings for furniture, coachwork or the like [CTH] 
3926.40 - Statuettes and other ornamental articles [CTH] 
3926.90 - Other [CTH] 
  JOB/RO/3 
 Page 139 
 
 
  HS 2007 Description Rule 
39.26 Other articles of plastics and articles of other materials of 
headings 39.01 to 39.14. As specified for 
subheadings 
3926.10 - Office or school supplies [CTH] 
3926.20 - Articles of apparel an d clothing accessori es (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.] 
3926.30 - 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] 
 
104. Heading 40.10 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
40.10 Conveyor or 
transmission belts or 
belting, of vulcanised 
rubber. 40.10 Conveyor or 
transmission belts or 
belting, of vulcanised 
rubber. Deletion of subheading 
4010.13 because of the 
low volume of trade. 
 - Conveyor belts or 
belting:  - Conveyor belts or 
belting:  
4010.11 -- Reinforced only with 
metal 4010.11 -- Reinforced only with 
metal  
4010.12 -- Reinforced only with 
textile materials 4010.12 -- Reinforced only with 
textile materials  
4010.13 -- Reinforced only with 
plastics - (deleted)  
4010.19 -- Other 4010.19 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
40.10 Conveyor or transmission be lts or belting, of vulcanised 
rubber. CTH 
 
 
HS 200252 Description Rule 
40.10 Conveyor or transmission be lts or belting, of vulcanised 
rubber. CTH 
 
 
HS 2007 Description Rule 
40.10 Conveyor or transmission be lts or belting, of vulcanised 
rubber. CTH 
                                                      
52 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 140  
 
  (c) Comments by the Secretariat 
In HS2007, the amendment to the nomenclature oc curs at subheading level and does not alter 
the scope of the rule, which is set out at headi ng level.  Therefore, no modification is needed; 
the rule can be transposed directly.  
105. Heading 41.03 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
41.03 Other raw hides and skins 
(fresh, or salted, dried, 
limed, pickled or otherwise 
preserved, but not tanned, parchment-dressed or 
further prepared), whether 
or not dehaired or split, 
other than those excluded 
by Note 1 (b) or 1 (c) to this Chapter. 
 41.03 Other raw hides and skins 
(fresh, or salted, dried, 
limed, pickled or otherwise 
preserved, but not tanned, parchment-dressed or 
further prepared), whether 
or not dehaired or split, 
other than those excluded 
by Note 1 (b) or 1 (c) to this Chapter. Deletion of 
subheading 
4103.10 because of 
the low volume of trade. 
Raw hides and 
skins of camels 
(including 
dromedaries) have been added to the 
text of Note 1 (c) to 
Chapter 41. 
4103.10 - Of goats or kids - (deleted)  
4103.20 - Of reptiles 4 103.20 - Of reptiles  
4103.30 - Of swine 4103.30 - Of swine  
4103.90 - Other 4103.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, 
other than those excluded by Note 1 (b) or 1 (c) to this 
Chapter. CTH 
 
 
 
HS 200253 Description Rule 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-
dressed or further prepared), whether or not dehaired or split, 
other than those excluded by Note 1 (b) or 1 (c) to this Chapter. CTH 
 
 
 
HS 2007 Description Rule 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, 
other than those excluded by Note 1 (b) or 1 (c) to this 
Chapter. As specified for split 
heading 
                                                      
53 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 141 
 
 
  HS 2007 Description Rule 
ex41.03(a) - Of camels (including dromedaries), without the hair or 
dehaired. CTH, or change from 
split heading ex41.03(b) 
ex41.03(b) - Of camels (including dromedaries), with the hair or wool on. CTH 
ex41.03(c) - Other CTH 
 
(c) Comments by the Secretariat 
Camel's raw hides and skins with hair were cl assified in subheading 4301.80, and camel's raw 
hides and skins without hair were classified in subheading 4103.90. Therefore, in HS2002, 
under "CTH" rule, dehairing of ca mel's raw hides and skins was origin conferring. However, 
for all other hides and skins of heading 41. 03 dehairing is not origin conferring. 
The Secretariat recommends the rule "CTH" for heading 41.03 in HS2007. 
106. Headings 42.04 (42.05) 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
42.04 Articles of leather or of 
composition leather, of a kind used in machinery or  mechanical 
appliances or for other technical 
uses. - (deleted) Deletion of 
heading 42.04 because of the 
low volume of 
trade. 
42.05 Other articles of leather or of 
composition leather. 42.05 Other articles of 
leather or of 
composition 
leather.  
 
(b) Technical rectification 
HS 1996 Description Rule 
42.04 Articles of leather or of com position leather, of a kind used in 
machinery or mechani cal appliances or for other technical 
uses. CTH 
 
42.05 Other articles of leather or of composition leather. CTH 
 
 
 
HS 2002 Description Rule 
42.04 Articles of leather or of com position leather, of a kind used in 
machinery or mechani cal appliances or for other technical 
uses. CTH 
42.05 Other articles of leather or of composition leather. CTH 
 
 
 
HS 2007 Description Rule 
42.05 Other articles of leather or of composition leather. As specified for split 
heading  
ex42.05(a) - Of the kind used in m achinery or mechanic al appliances or 
for other technical uses.  CTHS 
ex.4205(b) - Other  CTHS JOB/RO/3 
Page 142  
 
  107. Heading 42.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
42.06 Articles of gut (other than silk-
worm gut), of goldbeater's skin, of 
bladders or of tendons. 42.06 Articles of gut 
(other than silk-
worm gut), of 
goldbeater's skin, of 
bladders or of 
tendons. Deletion of 
subheading 
4206.10 
because of the 
low volume of 
trade. 
4206.10 - Catgut - (deleted)  
4206.90 - Other - (deleted)  
 
(b) Technical rectification 
HS 1996 Description Rule 
42.06 
 Articles of gut (other than silk-worm gut), of goldbeater's 
skin, of bladders or of tendons. CTH 
 
 
 
HS 2002 Description Rule 
42.06 
 Articles of gut (other than silk-worm gut), of goldbeater's 
skin, of bladders or of tendons. CTH 
 
 
 
 
HS 2007 Description Rule 
42.06 Articles of gut (other than silk-worm gut), of goldbeater's 
skin, of bladders or of tendons. CTH 
 
(c) Comments by the Secretariat 
In HS2007, the amendment to the nomenclature oc curs at subheading level and does not alter 
the scope of the rule, which is set out at headi ng level.  Therefore, no modification is needed; 
the rule can be transposed directly. 
 108. Heading 43.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
43.01 Raw furskins (including heads, 
tails, paws and other pieces or 
cuttings, suitable for furriers' use), 
other than raw hides and skins of heading 41.01, 41.02 or 41.03. 43.01 Raw furskins 
(including heads, 
tails, paws and 
other pieces or cuttings, suitable 
for furriers' use), 
other than raw hides and skins of 
heading 41.01, 
41.02 or 41.03. Deletion of 
subheading 
4301.70 
because of the low volume of 
trade. 
 Raw hides and 
skins of camels 
(including dromedaries) 
have been  JOB/RO/3 
 Page 143 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
added to the 
text of Note 1 (c) to Chapter 
41. 
4301.70 - Of seal, whole, with or without 
head, tail or paws - (deleted)  
4301.80 - Other furskins, whole, with or 
without head, tail or paws 4301.80 - Other furskins, 
whole, with or 
without head, tail or paws  
4301.90 - Heads, tails, paws and other 
pieces or cuttings, suitable for 
furriers' use 4301.90 - Heads, tails, paws 
and other pieces or 
cuttings, suitable for furriers' use  
 
(b) Technical rectification 
HS 1996 Description Rule 
43.01 Raw furskins (including head s, tails, paws and other pieces or 
cuttings, suitable for furriers' use), other than raw hides and 
skins of heading No. 41.01, 41.02 or 41.03. CTH 
 
 
HS 200254 Description Rule 
43.01 Raw furskins (including head s, tails, paws and other pieces or 
cuttings, suitable for furriers' use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03. CTH 
 
 
 
HS 2007 Description Rule 
43.01 Raw furskins (including head s, tails, paws and other pieces or 
cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. CTH, except for 
subheading 4103.90 
 
(c) Comments by the Secretariat 
Camel's raw hides and skins with hair were cl assified in subheading 4301.80, and camel's raw 
hides and skins without hair were classified in subheading 4103.90.  Therefore, in HS2002, 
under "CTH" rule, dehairing of camel's raw hides and skins was origin conferring.  However, 
for all other hides and skins of heading 41. 03 dehairing is not origin conferring. 
The Secretariat recommends the rule "CTH" for heading 43.01 in HS2007. 
                                                      
54 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 144  
 
  109. Heading 43.02 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
43.02 Tanned or dressed furskins 
(including heads, tails, paws 
and other pieces or cuttings), 
unassembled, or assembled 
(without the addition of 
other materials) other than those of heading 43.03. 43.02 Tanned or dressed 
furskins (including 
heads, tails, paws and 
other pieces or 
cuttings), unassembled, 
or assembled (without the addition of other 
materials) other than 
those of heading 43.03. Deletion of 
subheading 
4302.13 
because of the 
low volume of 
trade. 
 -  Whole skins, with or 
without head, tail or paws, 
not assembled:  - Whole skins, with or 
without head, tail or 
paws, not assembled:  
4302.11 -- Of mink 4302.11 -- Of mink  
4302.13 -- Of lamb, the following: 
Astrakhan, Broadtail, Caracul, Persian and similar 
lamb, Indian, Chinese, 
Mongolian or Tibetan lamb - (deleted)  
4302.19 -- Other 4302.19 -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
43.02 Tanned or dressed furskins (including heads, tails, paws and 
other pieces or cuttings), unasse mbled, or assembled (without 
the addition of other materials) other than those of heading No. 43.03. As specified for 
subheadings 
 - Whole skins, with or without head, tail or paws, not 
assembled:  
4302.11 --   Of mink CTH 
4302.12 --   Of rabbit CTH 
4302.13 --   Of lamb, the following:  Astrakhan, Broadtail, Caracul, 
Persian and simile lamb, Indian, Chinese, Mongolian or Tibetan lamb CTH 
4302.19 --   Other CTH 
4302.20 -  Heads, tails, paws and other pieces or cuttings, not 
assembled CTH 
4302.30 - Whole skins an d pieces or cuttings ther eof, assembled CTSH 
 
 
 
HS 200255 Description Rule 
43.02 Tanned or dressed furskins (including heads, tails, paws and other 
pieces or cuttings), unassembled, or assembled (without the 
addition of other materials) other than those of heading No. 43.03. As specified for 
subheadings 
 - Whole skins, with or without head, tail or paws, not assembled:  
4302.11 --   Of mink CTH 
                                                      
55 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 145 
 
 
  HS 200255 Description Rule 
4302.13 --   Of lamb, the following:  Astrakhan, Broadtail, Caracul, 
Persian and simile lamb, Indian, Chinese, Mongolian or Tibetan lamb CTH 
4302.19 --   Other CTH 
4302.20 -  Heads, tails, paws and other pieces or cuttings, not assembled CTH 
4302.30 - Whole skins an d pieces or cuttings ther eof, assembled CTSH 
 
 
 
HS 2007 Description Rule 
43.02 Tanned or dressed furskins (including heads, tails, paws and 
other pieces or cuttings), unasse mbled, or assembled (without 
the addition of other materials) other than those of heading 
43.03. As specified for 
subheadings  
 Whole skins, with or without head, tail or paws, not 
assembled:  
4302.11 -- Of mink CTH 
4302.19 -- Other CTH 
4302.20 - Heads, tails, paws an d other pieces or cuttings, not 
assembled CTH 
4302.30 - Whole sk ins and pieces or cuttings thereof, assembled CTSH 
 
(c) Comments by the Secretariat 
 The deletion of subheading 4302.13 does not modify the scope of the rules set out in the 
residual subheading.  The RoO can be transpo sed by the sole elimination of subheading 
4302.13 RoO. 
 
110. Heading 44.02 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
44.02 Wood charcoal 
(including shell or nut 
charcoal), whether or not 
agglomerated. 44.02 Wood charcoal (including 
shell or nut charcoal), 
whether or not 
agglomerated. Heading 44.02 has 
been subdivided to 
provide separately 
for wood charcoal of bamboo. 
  4402.10 - Of bamboo  
  4402.20 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
44.02 Wood charcoal (including shell or nut charcoal), whether or 
not agglomerated. As specified for split 
headings 
ex44.02(a) - Agglomerated CTHS 
ex44.02(b) - Non-agglomerated CTH 
 JOB/RO/3 
Page 146  
 
  HS 2002 Description Rule 
44.02 Wood charcoal (including shell or nut charcoal), whether or 
not agglomerated. As specified for split 
headings 
ex44.02(a) - Agglomerated CTHS 
ex44.02(b) - Non-agglomerated CTH 
 
 
HS 2007 Description Rule 
44.02 Wood charcoal (including shell or nut charcoal), whether or 
not agglomerated. As specified for split 
headings 
ex44.02(a) - Agglomerated CTHS 
ex44.02(b) - Non-agglomerated CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 to HS2002. In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level. Th erefore, no modification is needed; the rule can 
be transposed directly. 
 111. Heading 44.07 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
44.07 Wood sawn or chipped 
lengthwise, sliced or 
peeled, whether or not 
planed, sanded or end-jointed, of a thickness 
exceeding 6 mm. 44.07 Wood sawn or chipped 
lengthwise, sliced or peeled, 
whether or not planed, 
sanded or end-jointed, of a thickness exceeding 6 mm.  
4407.10 - Coniferous 4407.10 - Coniferous  
 - Of tropical wood 
specified in Subheading Note 1 to this Chapter:  - Of tropical wood specified 
in Subheading Note 1 to this Chapter:  
  4407.21 -- Mahogany ( Swietenia 
spp.)  
  4407.22 -- Virola, Imbuia and Balsa  
4407.24 -- Virola, Mahogany 
(Swietenia spp. ), Imbuia 
and Balsa - (deleted) Subheading 
4407.24 has been 
subdivided to 
provide separately for wood of 
mahogany. 
4407.25 -- Dark Red Meranti, 
Light Red Meranti and Meranti Bakau 4407.25 -- Dark Red Meranti, Light 
Red Meranti and Meranti Bakau  
4407.26 -- White Lauan, White 
Meranti, White Seraya, 
Yellow Meranti and Alan 4407.26 -- White Lauan, White 
Meranti, White Seraya, 
Yellow Meranti and Alan   JOB/RO/3 
 Page 147 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
  4407.27 -- Sapelli New subheadings 
4407.27 and 4407.28 have been 
created to provide 
separately for 
wood of sapelli 
and iroko. 
  4407.28 -- Iroko  
4407.29 -- Other 4407.29 -- Other  
 - Other:  - Other: New sub-heading 
4407.93 to 
4407.95 have been 
to provide separately for 
woodof maple, 
cherry and ash. 
4407.91 -- Of oak (Quercus spp.)  4407.91 -- Of oak (Quercus spp.)   
4407.92 -- Of beech (Fagus spp.)  4407.92 -- Of beech (Fagus spp.)   
  4407.93 -- Of maple (Acer spp.)   
  4407.94 -- Of cherry (Prunus spp.)   
  4407.95 -- Of ash (Fraxinus spp.)   
4407.99 -- Other 4407.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether 
or not planed, sanded or finger-jointed, of a thickness 
exceeding 6 mm. As specified for split 
headings  
ex 44.07(a) - Finger- or end-jointed CTHS 
ex 44.07(b)  - Other  CTH 
 
HS 200256 Description Rule 
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether 
or not planed, sanded or finger-jointed, of a thickness 
exceeding 6 mm. As specified for split 
headings  
ex 44.07(a) - Finger- or end-jointed CTHS 
ex 44.07(b)  - Other  CTH 
 
HS 2007 Description Rule 
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether 
or not planed, sanded or finger-jointed, of a thickness 
exceeding 6 mm. As specified for split 
headings  
ex 44.07(a) - Finger- or end-jointed CTHS 
ex 44.07(b)  - Other  CTH 
 
                                                      
56 As per recommendation JOB/RO/2. JOB/RO/3 
Page 148  
 
  (c) Comments by the Secretariat 
 The amendment to the HS2007 nome nclature occurs at the subheading level.  As a result, it 
does not alter the scope of the rule, which is se t out at split heading level.  Therefore, no 
modification is needed and the rule can be transposed directly. 
 112. Heading 44.09 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
44.09 Wood (including strips 
and friezes for parquet 
flooring, not assembled) 
continuously shaped (tongued, grooved, 
rebated, chamfered, V-
jointed, beaded, 
moulded, rounded or the 
like) along any of its edges, ends or faces, 
whether or not planed, 
sanded or end-jointed.  Wood (including strips and 
friezes for parquet flooring, 
not assembled) continuously 
shaped (tongued, grooved, rebated, chamfered, V-
jointed, beaded, moulded, 
rounded or the like) along 
any of its edges, ends or 
faces, whether or not planed, sanded or end-jointed. Subheading 
4409.20 has been 
subdivided to 
quote separately bamboo. 
4409.10 - Coniferous 4409.10 - Coniferous:  
4409.20 - Non-coniferous  - Non-coniferous  
  4409.21 -- Of bamboo  
  4409.29 -- Other  
(b) Technical Rectification 
HS 1996 Description Rule 
44.09 Wood (including strips an d friezes for parquet flooring, not 
assembled) continuously shaped (tongued, grooved, rebated 
chamfered, V-jointed, beaded, moulded, rounded or the like) 
along any of its edges or faces, whether or not planed, sanded or finger-jointed. As specified for split 
headings 
ex44.09(a) - Finger or end-jointed CTHS 
ex44.09(b) - Other CTH 
 
HS 2002 Description Rule 
44.09 Wood (including strips an d friezes for parquet flooring, not 
assembled) continuously shaped (tongued, grooved, rebated 
chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded 
or finger-jointed. As specified for split 
headings 
ex44.09(a) - Finger or end-jointed CTHS 
ex44.09(b) - Other CTH 
 
HS 2007 Description Rule 
44.09 Wood (including strips an d friezes for parquet flooring, not 
assembled) continuously shaped (tongued, grooved, rebated 
chamfered, V-jointed, beaded, moulded, rounded or the like) 
along any of its edges or faces, whether or not planed, sanded 
or finger-jointed. As specified for split 
headings  JOB/RO/3 
 Page 149 
 
 
  HS 2007 Description Rule 
ex44.09(a) - Finger or end-jointed CTHS 
ex44.09(b) - Other CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 to HS2002. In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level. Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
113. Heading 44.10 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
44.10 Particle board and 
similar board (for 
example, oriented strand 
board and waferboard) of 
wood or other ligneous 
materials, whether or not agglomerated with resins 
or other organic binding 
substances. 44.10 Particle board, oriented 
strand board (OSB) and 
similar board (for example, 
waferboard) of wood or 
other ligneous materials, 
whether or not agglomerated with resins or other organic 
binding substances. New subheadings 
4410.11, 4410.12 
and 4410.19 have 
been created to 
provide separately 
for particle boards and oriented strand 
board of wood. 
   - Of wood:  
  4410.11 -- Particle board  
  4410.12 -- Oriented strand board 
(OSB)  
  4410.19 -- Other  
 - Oriented strand board 
and waferboard, of 
wood:    
4410.21 -- Unworked or not 
further worked than 
sanded - (deleted)  
4410.29 -- Other - (deleted)  
 - Other, of wood:    
4410.31 -- Unworked or not 
further worked than 
sanded - (deleted)  
4410.32 -- Surface-covered with 
melamine-impregnated paper - (deleted)  
4410.33 -- Surface-covered with 
decorative laminates of 
plastics - (deleted)  
4410.39 -- Other - (deleted)  
4410.90 - Other 4410.90 - Other  
 JOB/RO/3 
Page 150  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
44.10 Particle board and similar board of wood or other ligneous 
materials, whether or not agglomerated with resins or other organic binding substances. As specified for split 
headings 
ex44.10(a) -Surface covered with sheets of wood, plastics plastic 
impregnated paper or paper board or basic metal. CTHS 
ex44.10(b) - Other CTH 
 
HS 200257 Description Rule 
44.10 Particle board and similar board (for example, oriented strand 
board and waferboard) of wood or other ligneous materials, 
whether or not agglomerated with resins or other organic 
binding substances. As specified for split 
headings  
ex44.10(a) - Surface covered with sheets of wood, plastics, plastic 
impregnated paper or paper board or basic metal. CTHS 
ex44.10(b)  - Other  CTH 
 
HS 2007 Description Rule 
44.10 Particle board and similar board (for example, oriented strand 
board and waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic 
binding substances. As specified for split 
headings  
ex44.10(a) - Surface covered with sheets of wood, plastics, plastic 
impregnated paper or paper board or basic metal. CTHS 
ex44.10(b)  - Other  CTH 
 
(c) Comments by the Secretariat 
 The amendment to the HS2007 nomenclature occurs  at the subheading level. As a result, it 
does not alter the scope of the rule, which is set out at split heading level. Therefore, no 
modification is needed and the rule can be transposed directly. 
 
114. Heading 44.11 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
44.11 Fibreboard of wood or 
other ligneous materials, whether or not bonded with resins or other organic substances. 44.11 Fibreboard of wood or other 
ligneous materials, whether or not bonded with resins or other organic substances. Deletion of 
subheadings 4411.31 et 4411.39 because of the low volume of trade and complete transposition of heading 44.11 subdividing 
between "medium 
density fibreboard (MDF)" and "other fibreboard". 
                                                      
57 As per Recommendation JOB/RO/2.  JOB/RO/3 
 Page 151 
 
 
  HS2002 Description HS 2007 Description Reason for change 
 - Fibreboard of a density 
exceeding 0.8 g/cm3:  - Medium density fibreboard 
(MDF):  
4411.11 -- Not mechanically 
worked or surface covered - (deleted)  
  4411.12 -- Of a thickness not 
exceeding 5 mm  
  4411.13 -- Of a thickness exceeding 5 
mm but not exceeding 9 mm  
  4411.14 -- Of a thickness exceeding 9 
mm  
4411.19 -- Other  (deleted)  
 - Fibreboard of a density 
exceeding 0.5 g/cm3 but 
not exceeding 0.8 g/cm3:    
4411.21 -- Not mechanically 
worked or surface covered - (deleted)  
4411.29 -- Other - (deleted)  
 - Fibreboard of a density 
exceeding 0.35 g/cm3 but 
not exceeding 0.5 g/cm3:    
4411.31 -- Not mechanically 
worked or surface covered - (deleted)  
4411.39 -- Other - (deleted)  
 - Other:  - Other:  
4411.91 -- Not mechanically 
worked or surface covered - (deleted)  
  4411.92 -- Of a density exceeding 0.8 
g/cm³  
  4411.93 -- Of a density exceeding 0.5 
g/cm³ but not exceeding 0.8 g/cm³  
  4411.94 -- Of a density not exceeding 
0.5 g/cm³  
4411.99 -- Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
44.11 Fibreboard of wood or other ligneous materials, whether or 
not bonded with resins or other organic substances. As specified for split 
headings 
ex44.11(a) -Surface covered with sheets of wood, plastics plastic 
impregnated paper or paper board or basic metal. CTHS 
ex44.11(b) - Other CTH 
 
HS 2002 Description Rule 
44.11 Fibreboard of wood or other ligneous materials, whether or 
not bonded with resins or other organic substances. As specified for split 
headings 
ex44.11(a) -Surface covered with sheets of wood, plastics plastic 
impregnated paper or paper board or basic metal. CTHS 
ex44.11(b) - Other CTH 
 
HS 2007 Description Rule 
44.11 Fibreboard of wood or other ligneous materials, whether or 
not bonded with resins or other organic substances. As specified for split 
headings JOB/RO/3 
Page 152  
 
  HS 2007 Description Rule 
ex44.11(a) -Surface covered with sheets of wood, plastics plastic 
impregnated paper or paper board or basic metal. CTHS 
ex44.11(b) - Other CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS1996 in HS 2007; the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level. Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
115. Heading 44.12 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
44.12 Plywood, veneered 
panels and similar 
laminated wood.  Plywood, veneered panels 
and similar laminated wood. New subheadings 
4412.10, 4412.31, 
4412.32 and 
4412.39 have been 
created to provide separately for 
plywood of 
bamboo and other plywood. 
 - Plywood consisting 
solely of sheets of wood, 
each ply not exceeding 6 mm thickness: 4412.10 - Of bamboo Subheadings 
4412.22 to 
4412.93 have been deleted. 
4412.13 -- With at least one outer 
ply of tropical wood 
specified in Subheading Note 1 to this Chapter - (deleted)  
4412.14 -- Other, with at least one 
outer ply of non-
coniferous wood - (deleted)  
4412.19 -- Other - (deleted)  
 - Other, with at least one 
outer ply of non-
coniferous wood: - (deleted)  
4412.22 -- With at least one ply 
of tropical wood 
specified in Subheading 
Note 1 to this Chapter - (deleted)  
4412.23 -- Other, containing at 
least one layer of particle 
board - (deleted)  
4412.29 -- Other - (deleted)  
   - Other plywood, consisting 
solely of sheets of wood (other than bamboo), each 
ply not exceeding 
6 mm thickness:   JOB/RO/3 
 Page 153 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
  4412.31 -- With at least one outer ply 
of tropical wood specified in Subheading Note 1 to this 
Chapter  
  4412.32 -- Other, with at least one 
outer ply of non-coniferous 
wood  
  4412.39 -- Other  
 - Other:  - Other:  
4412.92 -- With at least one ply 
of tropical wood specified in Subheading 
Note 1 to this Chapter    
4412.93 -- Other, containing at 
least one layer of particle board    
  4412.94 -- Blockboard, laminboard 
and battenboard Subheading 
4412.94 has been 
created to provide separately for 
blockboard, 
laminboard and battenboard. 
4412.99 -- Other 4412.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
44.12 Plywood, veneered panels and similar laminated wood. As specified for split 
headings 
ex44.12(a) -  Surface covered with  sheets of wood, plastics, plastic 
impregnated paper or paper board or basic metal. CTHS 
 
ex44.12(b) -  Other CTH  
 
HS 200258 Description Rule 
44.12 Plywood, veneered panels and similar laminated wood. As specified for split 
headings  
ex44.12(a) -  Surface covered with  sheets of wood, plastics, plastic 
impregnated paper or paper board or basic metal. CTHS 
ex44.12(b)  -  Other  CTH 
 
HS 2007 Description Rule 
44.12 Plywood, veneered panels and similar laminated wood. As specified for split 
headings  
ex44.12(a) -  Surface covered with  sheets of wood, plastics, plastic 
impregnated paper or paper board or basic metal. CTHS 
ex44.12(b)  -  Other CTH 
 
                                                      
58 As per recommendation JOB/RO/2. JOB/RO/3 
Page 154  
 
  (c) Comments by the Secretariat 
 The amendment to the HS2007 nomenclature occurs  at the subheading level. As a result, it 
does not alter the scope of the rule, which is set out at split heading level. Therefore, no 
modification is needed and the rule can be transposed directly. 
 116. Heading 44.18 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
44.18 Builders' joinery and 
carpentry of wood, 
including cellular wood 
panels, assembled parquet panels, shingles 
and shakes.  Builders' joinery and 
carpentry of wood, including 
cellular wood panels, 
assembled flooring panels, shingles and shakes. New subheading 
4418.60 has been 
created for posts 
and beams.   
4418.10 - Windows, French-
windows and their 
frames  - Windows, French-windows 
and their frames  
4418.20 - Doors and their frames 
and thresholds  - Doors and their frames and 
thresholds  
4418.30 - Parquet panels - (deleted) Subheading 
4418.30 has been 
deleted. 
4418.40 - Shuttering for concrete 
constructional work  - Shuttering for concrete 
constructional work  
4418.50 - Shingles and shakes  - Shingles and shakes  
  4418.60 - Posts and beams  
   - Assembled flooring panels: New subheadings 
4418.71 to 
4418.79 have been 
created for assembled flooring 
panels. 
  4418.71 -- For mosaic floors  
  4418.72 -- Other, multilayer  
  4418.73 -- Other  
4418.90 - Other 4418.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
44.18 Builders' joinery and carpentry of wood, including cellular 
wood panels, assembled parquet panels, shingles and shakes. CTH 
 
HS 2002 Description Rule 
44.18 Builders' joinery and carpentry of wood, including cellular 
wood panels, assembled parquet panels, shingles and shakes. CTH 
  JOB/RO/3 
 Page 155 
 
 
  HS 2007 Description Rule 
44.18 Builders' joinery and carpentry of wood, including cellular 
wood panels, assembled parquet panels, shingles and shakes. CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS1996 in HS2007; the amendment 
to the nomenclature occurs at subheading level and does not alter the scope of the rule, which 
is set out at heading level.  Therefore, no modi fication is needed; the rule can be transposed 
directly. 
 
117. Heading 46.01 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
46.01 Plaits and similar products 
of plaiting materials, 
whether or not assembled 
into strips; plaiting 
materials, plaits and similar products of plaiting 
materials, bound together in 
parallel strands or woven, in sheet form, whether or not 
being finished articles (for 
example, mats, matting, screens). 46.01 Plaits and similar products 
of plaiting materials, 
whether or not assembled 
into strips; plaiting 
materials, plaits and similar products of plaiting 
materials, bound together in 
parallel strands or woven, in sheet form, whether or not 
being finished articles (for 
example, mats, matting, screens). Subheading 
4601.20 has been 
subdivided to 
provide 
separately for mats, matting and 
screens of 
bamboo and rattan. 
 
Subheading 4601.91 has been 
subdivided to 
provide separately for 
plaits and plaiting 
materials of bamboo and 
rattan. 
4601.20 - Mats, matting and screens 
of vegetable materials  - Mats, matting and screens 
of vegetable materials:  
  4601.21 --  Of bamboo  
  4601.22 --  Of rattan  
  4601.29 --  Other  
 - Other:  -  Other:  
4601.91 -- Of vegetable materials - (deleted)  
  4601.92 --  Of bamboo  
  4601.93 --  Of rattan  
  4601.94 --  Of other vegetable 
materials  
4601.99 -- Other 4601.99 --  Other  
 JOB/RO/3 
Page 156  
 
  (b) Technical rectification 
HS 1996 Description Rule 
46.01 Plaits and similar products of plaiting materials, whether or not 
assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands 
or woven, in sheet form, whether or not being finished articles 
(for example, mats, matting, screens). As specified for 
subheadings  
4601.10 -  Plaits and similar products of plaiting materials, whether or 
not assembled into strips CTH 
4601.20 -  Mats, matting and screens of vegetable materials CTSH  
  -  Other:  
4601.91 --  Of vegetable materials CTSH 
4601.99 --  Other CTSH 
 
  
HS 200259 Description Rule 
46.01 Plaits and similar products of plaiting materials, whether or 
not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in 
parallel strands or woven, in sheet form, whether or not 
being finished articles (for example, mats, matting, screens). As specified for 
subheadings  
4601.20 -  Mats, matting and screens of vegetable materials CTSH  
  -  Other:  
4601.91 --  Of vegetable materials As specified for split 
subheadings 
ex4601.91(a) --- Plaits and similar products of plaiting materials, whether 
or not assembled into strips CTH 
ex4601.91(b) --- Other CTSHS 
4601.99 --  Other As specified for split 
subheadings  
ex4601.99(a) --- Plaits and similar products of plaiting materials, whether 
or not assembled into strips CTH 
ex4601.99(b) --- Other CTSHS 
 
 
 
HS 2007 Description Rule 
46.01 Plaits and similar products of plaiting materials, whether or 
not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in 
parallel strands or woven, in sheet form, whether or not 
being finished articles (for example, mats, matting, screens). As specified for 
subheadings  
 - Mats, matting and screens of vegetable materials:  
4601.21 --  Of bamboo CTSH, except from 
subheadings 4601.22 
or 4601.29 
4601.22 --  Of rattan CTSH, except from 
subheadings 4601.21 
or  4601.29 
4601.29 --  Other CTSH, except from 
subheadings 4601.21 
or 4601.22 
 - Other:  
                                                      
59 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 157 
 
 
  HS 2007 Description Rule 
4601.92 --  Of bamboo As specified for split 
subheadings  
ex4601.92(a) ---  Plaits and similar products of plaiting materials, whether 
or not assembled into strips CTH 
ex4601.92(b) --- Other CTSHS, except from 
split subheadings 
ex4601.93(b) or 
ex4601.94(b) 
4601.93 --  Of rattan As specified for split 
subheadings  
ex4601.93(a) ---  Plaits and similar products of plaiting materials, whether 
or not assembled into strips CTH 
ex4601.93(b) --- Other CTSHS, except from 
split subheadings 
ex4601.92(b) or 
ex4601.94(b) 
4601.94 --  Of other vegetable materials As specified for split 
subheadings  
ex4601.94(a) ---  Plaits and similar products of plaiting materials, whether 
or not assembled into strips CTH 
ex4601.94(b) --- Other CTSHS, except from 
split subheadings ex4601.92(b) or 
ex4601.93(b) 
4601.99 --  Other As specified for split 
subheadings  
ex4601.99(a) --- Plaits and similar products of plaiting materials, whether 
or not assembled into strips CTH 
ex4601.99(b) --- Other CTSHS 
 
118. Heading 46.02 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
46.02 Basketwork, wickerwork 
and other articles, made 
directly to shape from plaiting materials or made 
up from goods of heading 
46.01; articles of loofah. 46.02 
 Basketwork, wickerwork 
and other articles, made 
directly to shape from plaiting materials or made 
up from goods of heading 
46.01; articles of loofah. Subheading 4602.10 
has been subdivided to 
provide separately for basketwork and 
wickerwork of 
bamboo and rattan. 
4602.10 - Of vegetable materials  - Of vegetable materials:  
  4602.11 --  Of bamboo  
  4602.12 --  Of rattan  
  4602.19 --  Other  
4602.90 - Other 4602.90 - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
46.02 Basketwork, wickerwork and other articles, made directly to 
shape from plaiting materials or made up from goods of heading No. 46.01; articles of loofah. CTH 
 
 JOB/RO/3 
Page 158  
 
   
HS 2002 Description Rule 
46.02 
 Basketwork, wickerwork and othe r articles, made directly to 
shape from plaiting materials or made up from goods of 
heading 46.01; articles of loofah. CTH 
 
 
HS 2007 Description Rule 
46.02 Basketwork, wickerwork and ot her articles, made directly to 
shape from plaiting materials or made up from goods of heading 46.01; articles of loofah. CTH 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature occurs at subheading le vel and does not alter 
the scope of the rule, which is set out at headi ng level.  Therefore, no modification is needed; 
the rule can be transposed directly. 
   
119. Heading 47.06 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for 
change 
47.06 Pulps of fibres derived from 
recovered (waste and scrap) 
paper or paperboard or of 
other fibrous cellulosic 
material. 47.06 
 Pulps of fibres derived from 
recovered (waste and scrap) 
paper or paperboard or of 
other fibrous cellulosic 
material. New subheading 
4706.30 has been 
created for bamboo 
pulps. 
 
4706.10 - Cotton linters pulp 4706.10 - Cotton linters pulp  
  4706.30 - Other, of bamboo  
 - Other:  - Other:  
4706.91 -- Mechanical 4706.91 -- Mechanical  
4706.92 -- Chemical 4706.92 -- Chemical  
4706.93 -- Semi-chemical 4706.93 -- Semi-chemical  
 
(b) Technical rectification 
HS 1996 Description Rule 
47.06 Pulps of fibres derived from recovered (waste and scrap) paper 
or paperboard or of other fibrous cellulosic material. CTH 
 
 
HS 2002 Description Rule 
47.06 Pulps of fibres derived fro m recovered (waste and scrap) 
paper or paperboard or of ot her fibrous cellulosic material. CTH 
 
 
HS 2007 Description Rule 
47.06 
 Pulps of fibres derived from recovered (waste and scrap) 
paper or paperboard or of ot her fibrous cellulosic material. CTH 
  JOB/RO/3 
 Page 159 
 
 
  (c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature occurs at subheading le vel and does not alter 
the scope of the rule, which is set out at headi ng level.  Therefore, no modification is needed; 
the rule can be transposed directly. 
  120. Heading 48.02 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
48.02 Uncoated paper and 
paperboard, of a kind 
used for writing, printing 
or other graphic purposes, and non-
perforated punch-cards 
and punch tape paper, in 
rolls or rectangular 
(including square) sheets, of any size, other than 
paper of heading 48.01 
or 48.03; hand-made paper and paperboard. 48.02 Uncoated paper and 
paperboard, of a kind used 
for writing, printing or other 
graphic purposes, and non-perforated punch-cards and 
punch tape paper, in rolls or 
rectangular (including 
square) sheets, of any size, 
other than paper of heading 48.01 or 48.03; hand-made 
paper and paperboard. Deletion of 
subheading 
4802.30 because 
of the low volume of trade. 
4802.10 - Hand-made paper and 
paperboard 4802.10 - Hand-made paper and 
paperboard  
4802.20 - Paper and paperboard of 
a kind used as a base for photo-sensitive, heat-
sensitive or electro-
sensitive paper or paperboard 4802.20 - Paper and paperboard of a 
kind used as a base for photo-sensitive, heat-sensitive or 
electro-sensitive paper or 
paperboard  
4802.30 - Carbonising base paper - (deleted)  
4802.40 - Wallpaper base 4802.40 - Wallpaper base  
 - Other paper and 
paperboard, not 
containing fibres obtained by a mechanical or 
chemi-mechanical 
process or of which not 
more than 10% by weight 
of the total fibre content consists of such fibres:  - Other paper and 
paperboard, not containing 
fibres obtained by a mechanical or chemi-
mechanical process or of 
which not more than 10% by 
weight of the total fibre 
content consists of such fibres:  
4802.54 -- Weighing less than 40 
g/m² 4802.54 -- Weighing less than 40 
g/m²  
4802.55 -- Weighing 40 g/m² or 
more but not more than 150 g/m², in rolls 4802.55 -- Weighing 40 g/m² or more 
but not more than 150 g/m², in rolls  
4802.56 -- Weighing 40 g/m² or 
more but not more than 
150 g/m², in sheets with one side not exceeding 
435 mm and the other 
side not exceeding 297 mm in the unfo lded state 4802.56 -- Weighing 40 g/m² or more 
but not more than 150 g/m², 
in sheets with one side not exceeding 435 mm and the 
other side not exceeding 297 
mm in the unfo lded state  JOB/RO/3 
Page 160  
 
  HS2002 Description HS 2007 Description Reason for 
change 
4802.57 -- Other, weighing 40 
g/m² or more but not more than 150 g/m² 4802.57 -- Other, weighing 40 g/m² 
or more but not more than 150 g/m²  
4802.58 -- Weighing more than 
150 g/m² 4802.58 -- Weighing more than 150 
g/m²  
 - Other paper and 
paperboard, of which 
more than 10% by 
weight of the total fibre content consists of fibres 
obtained by a mechanical 
or chemi-mechanical process:  - Other paper and 
paperboard, of which more 
than 10% by weight of the 
total fibre content consists of fibres obtained by a 
mechanical or chemi-
mechanical process:  
4802.61 -- In rolls 4802.61 -- In rolls  
4802.62 -- In sheets with one side 
not exceeding 435 mm 
and the other side not exceeding 297 mm in the 
unfolded state 4802.62 -- In sheets with one side not 
exceeding 435 mm and the 
other side not exceeding 297 mm in the unfo lded state  
4802.69 -- Other 4802.69 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, 
printing or other graphic purposes, and punch card stock and 
punch tape paper, in rolls or sheets, other than paper of 
heading No. 48.01 or 48.03; hand-made paper and paperboard. CTH 
 
HS 200260 Description Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, 
printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. As specified for split 
heading 
ex48.02(a) - The content came from heading 48.01(HS96)  CTHS except from 
heading 48.01  
ex48.02(b) - The content came from heading 48.02(HS96)  CTHS 
ex48.02(c) - The content came from heading 48.05(HS96)  CTHS, except from 
heading 48.05 or split heading ex48.23(b) 
ex48.02(d) - Other (The content came from heading 48.23(HS96)) CTHS except from 
split headings 48.23(f), ex48.10(b)  or split subheadings ex4811.10(a), ex4811.41(a), ex4811.49(a), ex4811.51(a), ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
 
                                                      
60 As per recommendation JOB/RO/2.  JOB/RO/3 
 Page 161 
 
 
  HS 2007 Description Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, 
printing or other graphic purposes, and non-perforated punch-
cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 
or 48.03; hand-made paper and paperboard. As specified for split 
heading 
ex48.02(a) - The content came from heading 48.01(HS96) CTHS except from 
heading 48.01 
ex48.02(b) - The content came from heading 48.02(HS96) CTHS 
ex48.02(c) - The content came from heading 48.05(HS96) CTHS, except from 
heading 48.05 or 
split heading ex48.23(b) 
ex48.02(d) - Other (The content came from heading 48.23(HS96)) CTHS except from 
split headings 
48.23(f), ex48.10(b)  or split subheadings 
ex4811.10(a), 
ex4811.41(a), ex4811.49(a), 
ex4811.51(a), 
ex4811.59(b), ex4811.60(a) or 
ex4811.90(a) 
 
(c) Comments by the Secretariat 
The amendment to the HS2007 nomenclature occurs  at the subheading level. As a result, it 
does not alter the scope of the rule, which is set out at split heading level. Therefore, no 
modification is needed and the rule can be transposed directly. 
121. Heading 48.09 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
48.09 Carbon paper, self-copy 
paper and other copying 
or transfer papers 
(including coated or 
impregnated paper for 
duplicator stencils or offset plates), whether or 
not printed, in rolls or 
sheets. 48.09 Carbon paper, self-copy 
paper and other copying or 
transfer papers (including 
coated or impregnated paper 
for duplicator stencils or 
offset plates), whether or not printed, in rolls or sheets. Deletion of 
subheading 
4809.10 because 
of low volume of 
trade. 
4809.10 - Carbon or similar 
copying papers - (deleted)  
4809.20 - Self-copy paper 4 809.20 - Self-copy paper  
4809.90 - Other 4809.90 - Other  
 JOB/RO/3 
Page 162  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
48.09 Carbon paper, self-copy pape r and other copying or transfer 
papers (including coated or im pregnated paper for duplicator 
stencils or offset plates), whether or not printed, in rolls or 
sheets.  CTH 
 
HS 2002 Description Rule 
48.09 Carbon paper, self-copy pape r and other copying or transfer 
papers (including coated or im pregnated paper for duplicator 
stencils or offset plates), whether or not printed, in rolls or 
sheets.  CTH 
 
HS 2007 Description Rule 
48.09 Carbon paper, self-copy pape r and other copying or transfer 
papers (including coated or im pregnated paper for duplicator 
stencils or offset plates), whether or not printed, in rolls or 
sheets.  CTH 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenc lature from HS 1996 to HS2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
122. Heading 48.15 (48.11) 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
48.15 Floor coverings on a base 
of paper or of paperboard, 
whether or not cut to size. - (deleted) Deletion of 
heading 48.15 
because of the low 
volume of trade. 
  48.11 Paper, paperboard, cellulose 
wadding and webs of 
cellulose fibres, coated, 
impregnated, covered, 
surface-coloured, surface-
decorated or printed, in rolls or rectangular (including 
square) sheets, of any size, 
other than goods of the kind described in heading 48.03, 
48.09 or 48.10.  
  4811.10 - Tarred, bituminised or 
asphalted paper and paperboard  
   - Gummed or adhesive paper 
and paperboard:  
  4811.41 -- Self-adhesive   JOB/RO/3 
 Page 163 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
  4811.49 -- Other  
   - Paper and paperboard 
coated, impregnated or covered with plastics 
(excluding adhesives):  
  4811.51 -- Bleached, weighing more 
than 150 g/m²  
  4811.59 -- Other  
  4811.60 - Paper and paperboard, 
coated, impregnated or 
covered with wax, paraffin wax, stearin, oil or glycerol  
  4811.90 - Other paper, paperboard, 
cellulose wadding and webs 
of cellulose fibres  
 
(b) Technical Rectification 
HS 1996 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impregnated, co vered, surface-coloured, surface-
decorated or printed, in rolls or sheets, other than goods of the 
kind described in heading No. 48.03, 48.09 or 48.10. As specified for 
subheadings 
4811.10 - Tarred, bituminised or as phalted paper and paperboard CTSH 
 - Gummed or adhesive paper and paperboard:  
4811.21 --   Self-adhesive CTSH 
4811.29 --   Other CTSH 
 - Paper and paperboard coated , impregnated or covered with 
plastics (excluding adhesives):  
4811.31 --   Bleached, weighing more than 150 g/m² CTSH 
4811.39 --  Other As specified for split 
subheadings  
ex4811.39(a) -  Ink-jet imaging paper and paperboard coated, impregnated or 
covered with plastic CTSHS 
ex4811.39(b) - Other CTSH 
4811.40 - Paper and paperboard, coat ed, impregnated or covered with 
wax, paraffin wax, stearin, oil or glycerol  CTSH 
4811.90 -  Other paper, paperboa rd, cellulose wadding and webs of 
cellulose fibres CTSH 
48.15 Floor coverings on a base of paper or of paperboard, whether 
or not cut to size. CTH 
 
HS 200261 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impregnated, covered, surface-coloured, 
surface-decorated or printed, in rolls or rectangular (including 
square) sheets, of any size, other than goods of the kind 
described in heading 48.03, 48.09 or 48.10. As specified for split 
heading  
ex48.11(a) - In strips or rolls of a width not exceeding 15 cm; in 
rectangular (including square) sheets no side exceeding 36 cm CTHS 
                                                      
61 As per Recommendation 3 in document JOB/RO/2. JOB/RO/3 
Page 164  
 
  HS 200261 Description Rule 
ex48.11(b) -Ink-jet imaging paper and paperboard coated, impregnated or 
covered with plastic CTHS 
ex48.11(c) -Other CTH 
48.15 Floor coverings on a base of paper or of paperboard, whether 
or not cut to size.  
 
HS 2007 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impregnated, covered, surface-coloured, 
surface-decorated or printed, in rolls or rectangular (including 
square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. As specified for split 
heading  
ex48.11(a) - In strips or rolls of a width not exceeding 15 cm; in 
rectangular (including square) sheets no side exceeding 36 cm CTHS 
ex48.11(b) -Ink-jet imaging paper and paperboard coated, impregnated or 
covered with plastic CTHS 
ex48.11(c) -Other CTH 
 
(c) Comments by the Secretariat 
The amendment to the HS2007 nomenc lature occurs at the subheading level.  As a result, it 
does not alter the scope of the rule, which is se t out at split heading level.  Therefore, no 
modification is needed and the rule can be transposed directly. 
123. Heading 48.14 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
48.14 Wallpaper and similar 
wall coverings; window 
transparencies of paper. 48.14 Wallpaper and similar wall 
coverings; window 
transparencies of paper. Deletion of 
subheading 
4814.30 because 
of the low volume of trade. 
4814.10 - "Ingrain" paper 4814.10 - "Ingrain" paper  
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  
4814.30 - Wallpaper and similar 
wall coverings, consisting 
of paper covered, on the 
face side, with plaiting material, whether or not 
bound together in parallel 
strands or woven - (deleted)  
4814.90 - Other 4814.90 - Other   JOB/RO/3 
 Page 165 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
48.14 Wallpaper and similar wall coverings; window transparencies 
of paper. CTH 
 
HS 2002 Description Rule 
48.14 Wallpaper and similar wall coverings; window transparencies 
of paper. CTH 
 
HS 2007 Description Rule 
48.14 Wallpaper and similar wall coverings; window transparencies 
of paper. CTH 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenc lature from HS 1996 to HS2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly.  
124. Heading 48.16 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
48.16 Carbon paper, self-copy 
paper and other copying 
or transfer papers (other 
than those of heading 48.09), duplicator stencils 
and offset plates, of 
paper, whether or not put up in boxes. 48.16 Carbon paper, self-copy 
paper and other copying or 
transfer papers (other than 
those of heading 48.09), duplicator stencils and offset 
plates, of paper, whether or 
not put up in boxes. Deletion of 
subheadings 
4816.10 and 
4816.30 because of low volume of 
trade. 
4816.10 - Carbon or similar 
copying papers - (deleted)  
4816.20 - Self-copy paper 4816.20 - Self-copy paper  
4816.30 - Duplicator st encils - (deleted)  
4816.90 - Other 4816.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
48.16 Carbon paper, self-copy pape r and other copying or transfer 
papers (other than those of heading 48.09), duplicator stencils 
and offset plates, of paper, whether or not put up in boxes.  CTH, except from 
heading 48.09. 
 
HS 2002 Description Rule 
48.16 Carbon paper, self-copy pape r and other copying or transfer 
papers (other than those of heading 48.09), duplicator stencils 
and offset plates, of paper, whether or not put up in boxes.  CTH, except from 
heading 48.09. JOB/RO/3 
Page 166  
 
   
HS 2007 Description Rule 
48.16 Carbon paper, self-copy pape r and other copying or transfer 
papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.  CTH, except from 
heading 48.09. 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenc lature from HS 1996 to HS2002.  In 2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
125. Heading 48.23 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
48.23 Other paper, paperboard, 
cellulose wadding and 
webs of cellulose fibres, 
cut to size or shape; other articles of paper pulp, 
paper, paperboard, 
cellulose wadding or webs of cellulose fibres. 48.23 Other paper, paperboard, 
cellulose wadding and webs 
of cellulose fibres, cut to size 
or shape; other articles of paper pulp, paper, 
paperboard, cellulose 
wadding or webs of cellulose fibres. Deletion of 
subheadings 
4823.12 and 
4823.19 entails the transfer of these 
products to 
subheadings 4811.41, 4811.49 
and 4823.90 
 The review 
subcommittee 
agreed not to insert a reference to 
these subheadings 
in the correlation table, since 
subheadings 
4823.12 and 4823.19 might be 
virtually empty. 
 -Gummed or adhesive 
paper, in strips or rolls: - (deleted)  
4823.12 --Self-adhesive - (deleted)  
4823.19 --Other - (deleted)  
4823.20 -Filter paper and 
paperboard 4823.20 -Filter paper and paperboard  
4823.40 -Rolls, sheets and dials, 
printed for self-recording apparatus 4823.40 -Rolls, sheets and dials, 
printed for self-recording apparatus   JOB/RO/3 
 Page 167 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
4823.60 -Trays, dishes, plates, 
cups and the like, of paper or paperboard - -Trays, dishes, plates, cups 
and the like, of paper or paperboard: Subheading 
4823.60has been subdivided to 
provided 
separately for 
trays, dishes, 
plates and like of bamboo. 
  4823.61 --Of bamboo  
  4823.69 --Other  
4823.70 -Moulded or pressed 
articles of paper pulp 4823.70 -Moulded or pressed articles 
of paper pulp  
4823.90 -Other 4823.90 -Other Deletion of 
subheading 4815.00 because 
of low volume of 
trade. 
 
(b) Technical Rectification 
HS 1996 Description Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres, cut to size or shape; other articles of paper 
pulp, paper, paperboard, cellulose wadding or webs of 
cellulose fibres. CTH 
 
HS 200262 Description Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres, cut to size or shape; other articles of paper 
pulp, paper, paperboard, cellulose wadding or webs of 
cellulose fibres. As specified for split 
heading 
ex48.23(a) -The content came from heading 48.04(HS96) CTHS except from 
heading 48.04  
ex48.23(b) -The content came from heading 48.05(HS96) CTHS except from 
heading 48.05 or 
split heading 
ex48.02(c) 
ex48.23(c) -The content came from heading 48.06(HS96) CTHS except from 
heading 48.06 
ex48.23(d) -The content came from heading 48.07(HS96) CTHS except from 
heading 48.07 
ex48.23(e) -The content came from heading 48.08(HS96) CTHS except from 
heading 48.08 [or 
from Chapter 48] 
                                                      
62 As per recommendation JOB/RO/2. JOB/RO/3 
Page 168  
 
  HS 200262 Description Rule 
ex48.23(f) -Other (The content came fr om heading 48.23(HS96)) CTH except from 
split heading 
ex48.02(d), ex48.10(b) or split 
subheadings 
ex4811.10(a), 
ex4811.41(a), 
ex4811.49(a), ex4811.51(a), 
ex4811.59(b), 
ex4811.60(a) or ex4811.90(a) 
 
HS 2007 Description Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres, cut to size or shape; other articles of paper 
pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. As specified for split 
heading 
ex48.23(a) -The content came from heading 48.04(HS96) CTHS except from 
heading 48.04  
ex48.23(b) -The content came from heading 48.05(HS96) CTHS except from 
heading 48.05 or split heading 
ex48.02(c) 
ex48.23(c) -The content came from heading 48.06(HS96) CTHS except from 
heading 48.06 
ex48.23(d) -The content came from heading 48.07(HS96) CTHS except from 
heading 48.07 
ex48.23(e) -The content came from heading 48.08(HS96) CTHS except from 
heading 48.08 [or 
from Chapter 48] 
ex48.23(f) -Other (The content came fr om heading 48.23(HS96)) CTH except from 
split heading 
ex48.02(d), 
ex48.10(b) or split subheadings 
ex4811.10(a), 
ex4811.41(a), 
ex4811.49(a), 
ex4811.51(a), ex4811.59(b), 
ex4811.60(a) or 
ex4811.90(a) 
  JOB/RO/3 
 Page 169 
 
 
  (c) Comments by the Secretariat 
The amendment to the HS2007 nomenc lature occurs at the subheading level.  As a result, it 
does not alter the scope of the rule, which is se t out at split heading level.  Therefore, no 
modification is needed and the rule can be transposed directly. 
126. Heading 50.03 
(a) HS change 
HS2002 Description HS 
2007 Description Reason for change 
50.03 Silk waste (including 
cocoons unsuitable for 
reeling, yarn waste and 
garnetted stock). 50.03 Silk waste (including 
cocoons unsuitable for 
reeling, yarn waste and 
garnetted stock). Deletion of subheadings 
5003.10 and 5003.90 
because of the low 
volume of trade. 
5003.10 - Not carded or combed - (deleted)  
5003.90 - Other - (deleted)  
 
(b) Technical rectification 
HS 1996 Description Rule 
50.03 Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock). As specified for split headings 
ex50.03(a) Garnetted stock of silk CTHS 
ex50.03(b) Other The origin shall be the country 
where the silk waste of this split 
heading is derived from 
manufacturing or processing operations or from consumption 
 
 
HS 2002 Description Rule 
50.03 Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock). As specified for split headings 
ex50.03(a) Garnetted stock of silk CTHS 
ex50.03(b) Other The origin shall be the country 
where the silk waste of this split 
heading is derived from manufacturing or processing 
operations or from consumption 
 
 
 
HS 2007 Description Rule 
50.03 Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock). As specified for split headings 
ex50.03(a) Garnetted stock of silk CTHS 
ex50.03(b) Other The origin shall be the country 
where the silk waste of this split heading is derived from 
manufacturing or processing 
operations or from consumption 
 JOB/RO/3 
Page 170  
 
  (c) Comments by the Secretariat 
In HS2007, the amendment to the nomenclature oc curs at subheading level and does not alter 
the scope of the rule, which is set out at sp lit heading level. Therefore, no modification is 
needed; the rule can be  transposed directly. 
 127. Heading 52.08 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
52.08 Woven fabrics of cotton, 
containing 85% or more 
by weight of cotton, 
weighing not more than 200 g/m
2. 52.08 Woven fabrics of cotton, 
containing 85% or more 
by weight of cotton, 
weighing not more than 200 g/m
2. Deletion of 
subheading 
5208.53 because 
of the low volume of trade. 
 - Printed:  - Printed:  
5208.51 -- Plain weave, weighing 
not more than 100 g/m2 5208.51 -- Plain weave, weighing 
not more than 100 g/m2  
5208.52 -- Plain weave, weighing 
more than 100 g/m2 5208.52 -- Plain weave, weighing 
more than 100 g/m2  
5208.53 -- 3-thread or 4-thread 
twill, including cross 
twill - (deleted)  
5208.59 -- Other fabrics 5 208.59 -- Other fabrics  
 
(b) Technical Rectification 
HS 1996 Description Rule 
52.08 Woven fabrics of cotton, containing 
85% or more by weight of cotton, 
weighing not more than 200 g/m2. As specified for split headings 
ex52.08(a) - Woven fabrics of cotton, 
containing 85% or more by weight of cotton, weighing not more than 
200 g/m2: 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.] 
ex52.08(b) - Other CTH, except from heading 52.09 
 
HS 2002 Description Rule 
52.08 Woven fabrics of cotton, containing 
85% or more by weight of cotton, 
weighing not more than 200 g/m2. As specified for split headings 
ex52.08(a) - Woven fabrics of cotton, 
containing 85% or more by weight of cotton, weighing not more than 
200 g/m2: 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.] 
ex52.08(b) - Other CTH, except from heading 52.09 
  JOB/RO/3 
 Page 171 
 
 
  HS 2007 Description Rule 
52.08 Woven fabrics of cotton, containing 
85% or more by weight of cotton, 
weighing not more than 200 g/m2. As specified for split headings 
ex52.08(a) - Woven fabrics of cotton, 
containing 85% or more by weight 
of cotton, weighing not more than 
200 g/m2: 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.] 
ex52.08(b) - Other CTH, except from heading 52.09 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
128. Heading 52.10 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
52.10 Woven fabrics of cotton, 
containing less than 85% 
by weight of cotton, mixed mainly or solely 
with man-made fibres, 
weighing not more than 200 g/m
2. 52.10 Woven fabrics of cotton, 
containing less than 85% 
by weight of cotton, mixed mainly or solely 
with man-made fibres, 
weighing not more than 200 g/m
2.  Deletion of 
subheading 
5210.12, 5210.22, 5210.42 and 
5210.52, because 
of the low volume of trade. 
 - Unbleached:  - Unbleached:  
5210.11 -- Plain weave 5210.11 -- Plain weave  
5210.12 -- 3-thread or 4-thread 
twill, including cross 
twill - (deleted)  
5210.19 -- Other fabrics 5210.19 -- Other fabrics  
 - Bleached:  - Bleached:  
5210.21 -- Plain weave 5210.21 -- Plain weave  
5210.22 -- 3-thread or 4-thread 
twill, including cross 
twill - (deleted)  
5210.29 -- Other fabrics 5210.29 -- Other fabrics  
 - Dyed:  - Dyed:  
5210.31 -- Plain weave 5210.31 -- Plain weave  
5210.32 -- 3-thread or 4-thread 
twill, including cross 
twill 5210.32 -- 3-thread or 4-thread 
twill, including cross 
twill  
5210.39 -- Other fabrics 5210.39 -- Other fabrics  
 - Of yarns of different 
colours:  - Of yarns of different 
colours:  
5210.41 -- Plain weave 5210.41 -- Plain weave  
5210.42 -- 3-thread or 4-thread 
twill, including cross 
twill - (deleted)  
5210.49 -- Other fabrics 5210.49 -- Other fabrics  JOB/RO/3 
Page 172  
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Printed:  - Printed:  
5210.51 -- Plain weave 5210.51 -- Plain weave  
5210.52 -- 3-thread or 4-thread 
twill, including cross 
twill - (deleted)  
5210.59 -- Other fabrics 5210.59 -- Other fabrics  
 
(b) Technical Rectification 
HS 1996 Description Rule 
52.10 Woven fabrics of cotton, containing 
less than 85% by weight of cotton, mixed mainly or solely with man-
made fibres, weighing not more 
than 200 g/m
2. As specified for split headings 
ex52.10(a) - Woven fabrics of cotton, 
containing less than 85% by weight 
of cotton, mixed mainly or solely 
with man-made fibres, weighing not more than 200g/m2: printed, 
dyed (including dyed white) [CTH; Change from unbl eached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex52.10(b) - Other CTH, except from heading 52.11 
 
HS 2002 Description Rule 
52.10 Woven fabrics of cotton, containing 
less than 85% by weight of cotton, mixed mainly or solely with man-
made fibres, weighing not more 
than 200 g/m
2. As specified for split headings 
ex52.10(a) - Woven fabrics of cotton, 
containing less than 85% by weight 
of cotton, mixed mainly or solely 
with man-made fibres, weighing not more than 200g/m2: printed, 
dyed (including dyed white) [CTH; Change from unbl eached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex52.10(b) - Other CTH, except from heading 52.11 
 
HS 2007 Description Rule 
52.10 Woven fabrics of cotton, containing 
less than 85% by weight of cotton, mixed mainly or solely with man-
made fibres, weighing not more 
than 200 g/m
2. As specified for split headings 
ex52.10(a) - Woven fabrics of cotton, 
containing less than 85% by weight 
of cotton, mixed mainly or solely 
with man-made fibres, weighing 
not more than 200g/m2: printed, 
dyed (including dyed white) [CTH; Change from unbl eached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex52.10(b) - Other CTH, except from heading 52.11 
  JOB/RO/3 
 Page 173 
 
 
  (c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
129. Heading 52.11 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
52.11 Woven fabrics of cotton, 
containing less than 
85% by weight of cotton, mixed mainly or 
solely with man-made 
fibres, weighing more than 200 g/m
2. 52.11 Woven fabrics of cotton, 
containing less than 85% 
by weight of cotton, mixed mainly or solely 
with man-made fibres, 
weighing more than 200 g/m
2. Deletion of 
subheadings 
5211.21, 5211.22 and 5211.29 
because of the low 
volume of trade. 
 - Bleached: 5211.20 - Bleached  
5211.21 -- Plain weave - (deleted)  
5211.22 -- 3-thread or 4-thread 
twill, including cross 
twill - (deleted)  
5211.29 -- Other fabrics - (deleted)  
 
(b) Technical Assistance 
HS 1996 Description Rule 
52.11 Woven fabrics of cotton, containing 
less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 
g/m
2. As specified for split headings 
ex52.11(a) - Woven fabrics of cotton, containing 
less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.: printed, dyed (including dyed white) [CTH; Change from unbleached or prebleached 
fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex52.11(b) -Other CTH, except from heading 52.10 
 
HS 2002 Description Rule 
52.11 Woven fabrics of cotton, containing 
less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m
2. As specified for split headings 
ex52.11(a) - Woven fabrics of cotton, containing 
less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 
g/m2.: printed, dyed (including dyed 
white) [CTH; Change from unbleached or prebleached 
fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex52.11(b) -Other CTH, except from heading 52.10 JOB/RO/3 
Page 174  
 
   
HS 2007 Description Rule 
52.11 Woven fabrics of cotton, containing 
less than 85% by weight of cotton, mixed mainly or solely with man-
made fibres, weighing more than 
200 g/m
2. As specified for split headings 
ex52.11(a) - Woven fabrics of cotton, 
containing less than 85% by weight 
of cotton, mixed mainly or solely 
with man-made fibres, weighing more than 200 g/m2.: printed, dyed 
(including dyed white) [CTH; Change from unbl eached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex52.11(b) -Other CTH, except from heading 52.10 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
130. Heading 53.04 (53.05) 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
53.04 Sisal and other textile 
fibres of the genus 
Agave , raw or processed 
but not spun; tow and 
waste of these fibres (including yarn waste 
and garnetted stock). - (deleted) Deletion of 
subheadings 
5304.10 and 
5304.90 because 
of the low volume of trade. 
5304.10 - Sisal and other textile 
fibres of the genus Agave, raw - (deleted)  
5304.90 - Other - (deleted)  
53.05 Coconut, abaca (Manila 
hemp or Musa  textilis 
Nee), ramie  and other 
vegetable textile fibres, 
not elsewhere specified  
or included, raw or processed but not spun; 
tow, noils and waste of 
these fibres (including yarn waste and 
garnetted stock). 5305.00 Coconut, abaca (Manila 
hemp or Musa  textilis 
Nee), ramie and other 
vegetable textile fibres, 
not elsewhere specified 
or included, raw or processed but not spun; 
tow, noils and waste of 
these fibres (including yarn waste and garnetted 
stock). Deletion of 
subheadings 
5305.11, 5305.19, 5305.21, 5305.29 
and 5305.90 
because of the low volume of trade.  
 - Of coconut (coir):    
5305.11 -- Raw - (deleted)  
5305.19 -- Other - (deleted)  
 - Of abaca:    
5305.21 -- Raw - (deleted)   JOB/RO/3 
 Page 175 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
5305.29 -- Other - (deleted)  
5305.90 - Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
53.04 Sisal and other textile fibres of the 
genus Agave , raw or processed but 
not spun; tow and waste of these 
fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.04(a) - Sisal and other textile fibres of the 
genus Agave, raw or processed but 
not spun The origin shall be the country where the sisal 
and other textile fibres of the genus Agave of 
this split heading are obtained in their natural or unprocessed state. 
ex53.04(b) - Garnetted  stock CTHS 
ex53.04(c) Other The origin shal l be the country where the tow 
and waste of this split heading are derived from 
manufacturing or processing operations or from consumption 
53.05 Coconut, abac a (Manila hemp or 
Musa textilis Nee), ramie and other 
vegetable textile fibres, not elsewhere specified or included, 
raw or processed but not spun; tow, 
noils and waste of these fibres 
(including yarn waste and garnetted 
stock). As specified for split headings 
ex53.05(a) - Coconut, abaca (Manila hemp or 
Musa textilis Nee), ramie and other 
vegetable textile fibres, not 
elsewhere specified or included, raw or processed but not spun The origin shall be the country where the 
coconut, abaca, ramie and other vegetable textile 
fibres of this split heading are obtained in their 
natural or unprocessed state. 
ex53.05(b) - Garnetted stock of these fibres CTHS 
ex53.05(c) -Other The origin sh all be the country where the tow 
and waste of this split heading are derived from 
manufacturing or processing operations or from consumption 
 
HS 2002 Description Rule 
53.04 Sisal and other textile fibres of the 
genus Agave , raw or processed but 
not spun; tow and waste of these fibres (including yarn waste and 
garnetted stock). As specified for split headings 
ex53.04(a) - Sisal and other textile fibres of the 
genus Agave, raw or processed but not spun The origin shall be the country where the sisal 
and other textile fibres of the genus Agave of this split heading are obtained in their natural or 
unprocessed state. 
ex53.04(b) - Garnetted stock CTHS 
ex53.04(c) Other The origin shal l be the country where the tow 
and waste of this split heading are derived from manufacturing or processing operations or from 
consumption JOB/RO/3 
Page 176  
 
  HS 2002 Description Rule 
53.05 Coconut, abac a (Manila hemp or 
Musa textilis Nee), ramie  and other 
vegetable textile fibres, not elsewhere specified or included, 
raw or processed but not spun; tow, 
noils and waste of these fibres 
(including yarn waste and garnetted 
stock). As specified for split headings 
ex53.05(a) - Coconut, abaca (Manila hemp or 
Musa textilis Nee), ramie and other 
vegetable textile fibres, not 
elsewhere specified or included, raw or processed but not spun The origin shall be the country where the 
coconut, abaca, ramie and other vegetable textile 
fibres of this split heading are obtained in their 
natural or unprocessed state. 
ex53.05(b) - Garnetted stock of these fibres CTHS 
ex53.05(c) -Other The origin sh all be the country where the tow 
and waste of this split heading are derived from 
manufacturing or processing operations or from consumption 
 
HS 2007 Description Rule 
53.05 Coconut, abac a (Manila hemp or 
Musa textilis Nee), ramie  and other 
vegetable textile fibres, not elsewhere specified or included, 
raw or processed but not spun; tow, 
noils and waste of these fibres (including yarn waste and garnetted 
stock). As specified for split headings 
ex53.05(a) - Coconut, abaca (Manila hemp or 
Musa textilis Nee), ramie and other vegetable textile fibres, not 
elsewhere specified or included, 
raw or processed but not spun The origin shall be the country where the 
coconut, abaca, ramie and other vegetable textile fibres of this split heading are obtained in their 
natural or unprocessed state. 
ex53.05(b) - Garnetted stock of fibres 
classified in split heading 
ex53.05(a) CTHS 
ex53.05(c)  - Sisal and other textile fibres of the 
genus Agave, raw or processed but 
not spun The origin shall be the country where the 
coconut, abaca, ramie and other vegetable textile 
fibres of this split heading are obtained in their 
natural or unprocessed state. 
ex53.05(d)  Garnetted stock of fibres classified in split heading ex53.05(c) CTHS 
ex53.05(e) -Other The origin sh all be the country where the tow 
and waste of this split heading are derived from 
manufacturing or processing operations or from consumption 
  JOB/RO/3 
 Page 177 
 
 
  131. Heading 54.02 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
54.02 Synthetic filament yarn 
(other than sewing 
thread), not put up for 
retail sale, including 
synthetic monofilament 
of less than 67 decitex. 54.02 Synthetic filament yarn 
(other than sewing 
thread), not put up for 
retail sale, including 
synthetic monofilament 
of less than 67 decitex.  
5402.10 - High tenacity yarn of 
nylon or other 
polyamides  - High tenacity yarn of 
nylon or other 
polyamides: Subheading 
5402.10 has been 
subdivided to 
provide separately for yarn of 
aramids. 
  5402.11 --Of aramids  
  5402.19 --  Other  
5402.20 - High tenacity yarn of 
polyesters 5402.20 - High tenacity yarn of 
polyesters  
 - Textured yarn:  - Textured yarn:  
5402.31 -- Of nylon or other 
polyamides, measuring 
per single yarn not more 
than 50 tex 5402.31 -- Of nylon or other 
polyamides, measuring 
per single yarn not more 
than 50 tex  
5402.32 -- Of nylon or other 
polyamides, measuring 
per single yarn more 
than 50 tex 5402.32 -- Of nylon or other 
polyamides, measuring 
per single yarn more than 
50 tex  
5402.33 -- Of polyesters 5402.33 -- Of polyesters  
  5402.34 -- Of polypropylene New subheading 
5402.34 has been 
created to provide separately for 
textured yarn of 
polypropylene. 
5402.39 -- Other 5402.39 -- Other  
 - Other yarn, single, 
untwisted or with a twist 
not exceeding 50 turns 
per metre:  - Other yarn, single, 
untwisted or with a twist 
not exceeding 50 turns 
per metre:  
5402.41 -- Of nylon or other 
polyamides - (deleted)  
5402.42 -- Of polyesters, 
partially oriented - (deleted)  
5402.43 -- Of polyesters, other - (deleted)  
  5402.44 -- Elastomeric New subheadings 
5402.44 to 
5402.48 have been 
created to provide separately for 
elastomeric yarn 
and that of polypropylene. JOB/RO/3 
Page 178  
 
  HS2002 Description HS 2007 Description Reason for 
change 
  5402.45 -- Other, of nylon or 
other polyamides Subheadings 
5402.41 to 5402.43 have been 
redrafted and 
renumbered 
  5402.46 -- Other, of polyesters, 
partially oriented  
  5402.47 -- Other, of polyesters  
  5402.48 -- Other, of 
polypropylene  
5402.49 -- Other 5402.49 -- Other  
 - Other yarn, single, 
with a twist exceeding 
50 turns per metre:  - Other yarn, single, with 
a twist exceeding 50 
turns per metre:  
5402.51 -- Of nylon or other 
polyamides 5402.51 -- Of nylon or other 
polyamides  
5402.52 --  Of polyesters 5402.52 -- Of polyesters  
5402.59 --  Of polyesters 5402.59 -- Other  
 - Other yarn, multiple 
(folded) or cabled:  - Other yarn, multiple 
(folded) or cabled:  
5402.61 -- Of nylon or other 
polyamides 5402.61 -- Of nylon or other 
polyamides  
5402.62 -- Of polyesters 5402.62 -- Of polyesters  
5402.69 -- Other 5402.69 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
54.02 Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic 
monofilament of less than 67 decitex. As specified for split headings 
ex54.02(a) -Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic monofilament of less than 67 
decitex:processed [CTH; change by core spinning.] 
ex54.02(b) -Synthetic filament yarn (other than 
sewing thread), not put up for retail sale, including synthetic 
monofilament of less than 67 
decitex: printed, dyed (includingdyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or 
finishing operations.] 
ex54.02(c) -Other CTH, except from headings 54.01 or 54.06 
 
HS 2002 Description Rule 
54.02 Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic monofilament of less than 67 
decitex. As specified for split headings  JOB/RO/3 
 Page 179 
 
 
  HS 2002 Description Rule 
ex54.02(a) -Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic monofilament of less than 67 
decitex:  processed [CTH; change by core spinning.] 
ex54.02(b) -Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic 
monofilament of less than 67 decitex:  printed, dyed 
(includingdyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations.] 
ex54.02(c) -Other CTH, except from headings 54.01 or 54.06 
 
HS 2007 Description Rule 
54.02 Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic 
monofilament of less than 67 
decitex. As specified for split headings 
ex54.02(a) -Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic 
monofilament of less than 67 decitex:processed [CTH; change by core spinning.] 
ex54.02(b) -Synthetic filament yarn (other than 
sewing thread), not put up for retail 
sale, including synthetic monofilament of less than 67 
decitex: printed, dyed 
(includingdyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations.] 
ex54.02(c) -Other CTH, except from headings 54.01 or 54.06 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
132. Heading 54.03 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
54.03 Artificial filament yarn 
(other than sewing thread), not put up for 
retail sale, including 
artificial monofilament 
of less than 67 decitex. 54.03 Artificial filament yarn 
(other than sewing thread), not put up for 
retail sale, including 
artificial monofilament 
of less than 67 decitex. Deletion of 
subheading 5403.20 because 
of low volume of 
trade. 
5403.10 - High tenacity yarn of 
viscose rayon 5403.10 - High tenacity yarn of 
viscose rayon  
5403.20 - Textured yarn - (deleted)  JOB/RO/3 
Page 180  
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Other yarn, single:  - Other yarn, single:  
5403.31 -- Of viscose rayon, 
untwisted or with a twist not exceeding 120 turns 
per metre 5403.31 -- Of viscose rayon, 
untwisted or with a twist not exceeding 120 turns 
per metre  
5403.32 -- Of viscose rayon, 
with a twist exceeding 
120 turns per metre 5403.32 -- Of viscose rayon, with 
a twist exceeding 120 
turns per metre  
5403.33 -- Of cellulose acetate 5 403.33 -- Of cellulose acetate  
5403.39 -- Other 5403.39 -- Other  
 - Other yarn, multiple 
(folded) or cabled:  - Other yarn, multiple 
(folded) or cabled:  
5403.41 -- Of viscose rayon 5403.41 -- Of viscose rayon  
5403.42 -- Of cellulose acetate 5 403.42 -- Of cellulose acetate  
5403.49 -- Other 5403.49 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
54.03 Artificial filament  yarn (other than 
sewing thread), not put up for retail 
sale, including artificial 
monofilament of less than 67 decitex. As specified for split headings 
ex54.03(a) - Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial 
monofilament of less than 67 
decitex: processed [CTH, or change by core spinning] 
ex54.03(b) - Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial 
monofilament of less than 67 decitex: printed, dyed (including 
dyed white) [CTH; or change by permanenz dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations.] 
ex54.03(c) - Other CTH, except from heading 54.01 or 54.06 
 
HS 2002 Description Rule 
54.03 Artificial filament  yarn (other than 
sewing thread), not put up for retail sale, including artificial 
monofilament of less than 67 
decitex. As specified for split headings 
ex54.03(a) - Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial 
monofilament of less than 67 decitex: processed [CTH, or change by core spinning.]  JOB/RO/3 
 Page 181 
 
 
  HS 2002 Description Rule 
ex54.03(b) - Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial monofilament of less than 67 
decitex: printed, dyed (including 
dyed white) [CTH; or change by permanenz dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations.] 
ex54.03(c) - Other CTH, except from heading 54.01 or 54.06 
 
HS 2007 Description Rule 
54.03 Artificial filament  yarn (other than 
sewing thread), not put up for retail 
sale, including artificial 
monofilament of less than 67 decitex. As specified for split headings 
ex54.03(a) - Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial 
monofilament of less than 67 
decitex: processed [CTH, or change by core spinning.] 
ex54.03(b) - Artificial filament yarn (other than 
sewing thread), not put up for retail 
sale, including artificial 
monofilament of less than 67 decitex: printed, dyed (including 
dyed white) [CTH; or change by permanenz dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations.] 
ex54.03(c) - Other CTH, except from heading 54.01 or 54.06 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
133. Heading 54.04 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
54.04 Synthetic monofilament 
of 67 decitex or more 
and of which no cross-sectional dimension 
exceeds 1 mm; strip and 
the like (for example, artificial straw) of 
synthetic textile 
materials of an apparent 
width not exceeding 
5mm. 54.04 Synthetic monofilament 
of 67 decitex or more 
and of which no cross-sectional dimension 
exceeds 1 mm; strip and 
the like (for example, artificial straw) of 
synthetic textile 
materials of an apparent 
width not exceeding 
5mm. New subheadings 
5404.11 and 
5404.12 have been created to provide 
separately for 
elastomeric monofilament and 
that of 
polypropylene. 
5404.10 - Monofilament  - Monofilament:  
  5404.11 -- Elastomeric  JOB/RO/3 
Page 182  
 
  HS2002 Description HS 2007 Description Reason for 
change 
  5404.12 -- Other, of 
polypropylene  
  5404.19 -- Other  
5404.90 - Other 5404.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
54.04 Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 1mm; strip and the like (for 
example, artificial straw) of 
synthetic textile materials of an apparent width not exceeding 
5mm. As specified for split headings 
ex54.04(a)(1) - Synthetic monofilament of 67 
decitex or more and of which no cross-sectional dimension exceeds 
1mm; strip and the like (for 
example, artificial straw) of synthetic textile materials of an 
apparent width not exceeding 
5mm.: processed [CTH; change by core spinning] 
ex54.04(b)(1) - Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1mm; strip and the like (for 
example, artificial straw) of 
synthetic textile materials of an apparent width not exceeding 
5mm.: printed, dyed (including 
dyed white) [CTH, or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at  least two preparatory 
or finishing operations.] 
ex54.04(c)(1) - Other [CTH, except from headings 54.01 or 54.06] 
 - Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1mm; strip and the like (for example, artificial straw) of 
synthetic textile materials of an 
apparent width not exceeding 5mm.: As specified for split headings 
ex54.04(a)(2) -- Cut from sheet CTH, except from heading 39.20 or 39.21 
ex54.04(b)(2) -- Other CC 
 
HS 2002 Description Rule 
54.04 Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 1mm; strip and the like (for 
example, artificial straw) of 
synthetic textile materials of an apparent width not exceeding 
5mm. As specified for split headings  JOB/RO/3 
 Page 183 
 
 
  HS 2002 Description Rule 
ex54.04(a)(1) - Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 1mm; strip and the like (for 
example, artificial straw) of 
synthetic textile materials of an 
apparent width not exceeding 
5mm.: processed [CTH; change by core spinning] 
ex54.04(b)(1) - Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1 mm; strip and the like (for example, artificial straw) of 
synthetic textile materials of an 
apparent width not exceeding 5mm.: printed, dyed (including 
dyed white) [CTH, or changeby permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at  least two preparatory 
or finishing operations.] 
ex54.04(c)(1) - Other [CTH, except from heading 54.01 or 54.06] 
 - Synthetic monofilament of 67 
decitex or more and of which no cross-sectional dimension exceeds 
1mm; strip and the like (for 
example, artificial straw) of synthetic textile materials of an 
apparent width not exceeding 5 
mm.: As specified for split headings 
ex54.04(a)(2) -- Cut from sheet CTH, except from heading 39.20 or 39.21 
ex54.04(b)(2) -- Other CC 
 
HS 2007 Description Rule 
54.04 Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1 mm; strip and the like (for example, artificial straw) of 
synthetic textile materials of an 
apparent width not exceeding 
5mm. As specified for split headings 
ex54.04(a)(1) - Synthetic monofilament of 67 
decitex or more and of which no cross-sectional dimension exceeds 
1mm; strip and the like (for 
example, artificial straw) of synthetic textile materials of an 
apparent width not exceeding 
5mm.: processed [CTH; change by core spinning] 
ex54.04(b)(1) - Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1mm; strip and the like (for example, artificial straw) of 
synthetic textile materials of an 
apparent width not exceeding 5mm.: printed, dyed (including 
dyed white) [CTH, or changeby permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at  least two preparatory 
or finishing operations.] JOB/RO/3 
Page 184  
 
  HS 2007 Description Rule 
ex54.04(c)(1) - Other [CTH, except from heading 54.01 or 54.06] 
 - Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 1mm; strip and the like (for 
example, artificial straw) of 
synthetic textile materials of an 
apparent width not exceeding 
5mm.: As specified for split headings 
ex54.04(a)(2) -- Cut from sheet CTH, except from heading 39.20 or 39.21 
ex54.04(b)(2) -- Other CC 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
134. Heading 54.06 
(a) HS Change 
 HS2002 Description HS 2007 Description Reason for change 
54.06 Man-made filament 
yarn (other than sewing 
thread), put up for retail sale. 5406.00 Man-made filament yarn 
(other than sewing 
thread), put up for retail sale. Deletion of 
subheadings5406.10 
and 5406.20 because of the low 
volume of trade. 
5406.10 - Synthetic filament 
yarn - (deleted)  
5406.20 - Artificial filament 
yarn - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
54.06 Man-made filament yarn (other 
than sewing thread), put up for 
retail sale. As specified for split headings 
ex54.06(a) - Man-made filament yarn (other 
than sewing thread), put up for 
retail sale: processed [CTH; change by core spinning] 
ex54.06(b) -Man-made f ilament yarn (other 
than sewing thread), put up for 
retail sale: printed, dyed (including 
dyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations] 
ex54.06(c) -Other CTH, except from headings 54.01 through 54.05 
  JOB/RO/3 
 Page 185 
 
 
  HS 2002 Description Rule 
54.06 Man-made filament yarn (other 
than sewing thread), put up for 
retail sale. As specified for split headings 
ex54.06(a) - Man-made filament yarn (other 
than sewing thread), put up for 
retail sale: processed [CTH; change by core spinning] 
ex54.06(b) -Man-made f ilament yarn (other 
than sewing thread), put up for 
retail sale: printed, dyed (including 
dyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations] 
ex54.06(c) -Other CTH, except from headings 54.01 through 54.05 
 
HS 2007 Description Rule 
54.06 Man-made filament yarn (other 
than sewing thread), put up for 
retail sale. As specified for split headings 
ex54.06(a) - Man-made filament yarn (other 
than sewing thread), put up for retail sale: processed [CTH; change by core spinning] 
ex54.06(b) -Man-made f ilament yarn (other 
than sewing thread), put up for 
retail sale: printed, dyed (including dyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations] 
ex54.06(c) -Other CTH, except from headings 54.01 through 54.05 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 135. Heading 55.01 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
55.01 Synthetic filament tow. 55.01 Synthetic filament tow. New subheading 
5501.40 has been 
created for 
synthetic filament tow of 
polypropylene 
5501.10 - Of nylon or other 
polyamides 5501.10 - Of nylon or other 
polyamides  
5501.20 - Of polyesters 5501.20 - Of polyesters  
5501.30 - Acrylic or modacrylic 5501.30 - Acrylic or modacrylic  
  5501.40 - Of polypropylene  
5501.90 - Other 5501.90 - Other  
 JOB/RO/3 
Page 186  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
55.01 Synthetic filament tow. CTH, except from headings 54.01 through 54.06 
 
HS 2002 Description Rule 
55.01 Synthetic filament tow. CTH, except from headings 54.01 through 54.06 
 
HS 2007 Description Rule 
55.01 Synthetic filament tow. CTH, except from headings 54.01 through 54.06 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
 136. Heading 55.03 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
55.03 Synthetic staple fibres, 
not carded, combed or 
otherwise processed for 
spinning. 55.03 Synthetic staple fibres, 
not carded, combed or 
otherwise processed for 
spinning. Subheading 
5503.10 has been 
subdivided to 
provide separately for synthetic staple 
fibres of aramids. 
5503.10 - Of nylon or other 
polyamides  - Of nylon or other 
polyamides:  
  5503.11 -- Of aramids  
  5503.19 -- Other  
5503.20 - Of polyesters 5503.20 - Of polyesters  
5503.30 - Acrylic or modacrylic 5503.30 - Acrylic or modacrylic  
5503.40 - Of polypropylene 5503.40 - Of polypropylene  
5503.90 - Other 5503.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
55.03 Synthetic staple fibres, not carded, 
combed or otherwise processed for 
spinning. [CTH, except from headings 54.01 through 
5406, 55.01, 55.05. 
 
HS 2002 Description Rule 
55.03 Synthetic staple fibres, not carded, 
combed or otherwise processed for 
spinning. [CTH, except from headings 54.01 through 
5406, 55.01, 55.05. 
  JOB/RO/3 
 Page 187 
 
 
  HS 2007 Description Rule 
55.03 Synthetic staple fibres, not carded, 
combed or otherwise processed for 
spinning. [CTH, except from headings 54.01 through 
5406, 55.01, 55.05. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
 
137. Heading 55.13 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
55.13 Woven fabrics of 
synthetic staple fibres, 
containing less than 
85% by weight of such fibres, mixed mainly or 
solely with cotton, of a 
weight not exceeding 170 g/m². 55.13 Woven fabrics of 
synthetic staple fibres, 
containing less than 85% 
by weight of such fibres, mixed mainly or solely 
with cotton, of a weight 
not exceeding 170 g/m². Deletion of 
subheadings 
5513.22, 5513.32, 
5513.33, 5513.42 and 5513.43, 
because of the low 
volume of trade. 
 - Unbleached or 
bleached:  - Unbleached or 
bleached:  
5513.11 -- Of polyester staple 
fibres, plain weave 5513.11 -- Of polyester staple 
fibres, plain weave  
5513.12 -- 3-thread or 4-thread 
twill, including cross 
twill, of polyester staple 
fibres 5513.12 -- 3-thread or 4-thread 
twill, including cross 
twill, of polyester staple 
fibres  
5513.13 -- Other woven fabrics 
of polyester staple fibres 5513.13 -- Other woven fabrics of 
polyester staple fibres  
5513.19 -- Other woven fabrics 5513.19 -- Other woven fabrics  
 - Dyed:  - Dyed:  
5513.21 -- Of polyester staple 
fibres, plain weave 5513.21 -- Of polyester staple 
fibres, plain weave  
5513.22 -- 3-thread or 4-thread 
twill, including cross 
twill, of polyester staple 
fibres - (deleted)  
5513.23 -- Other woven fabrics 
of polyester staple fibres 5513.23 -- Other woven fabrics of 
polyester staple fibres  
5513.29 -- Other woven fabrics 5513.29 -- Other woven fabrics  
 - Of yarns of different 
colours:  - Of yarns of different 
colours:  
5513.31 -- Of polyester staple 
fibres, plain weave 5513.31 -- Of polyester staple 
fibres, plain weave  
5513.32 -- 3-thread or 4-thread 
twill, including cross 
twill, of polyester staple 
fibres - (deleted)  JOB/RO/3 
Page 188  
 
  HS2002 Description HS 2007 Description Reason for 
change 
5513.33 -- Other woven fabrics 
of polyester staple fibres - (deleted)  
5513.39 -- Other woven fabrics 5513.39 -- Other woven fabrics  
 - Printed:  - Printed:  
5513.41 -- Of polyester staple 
fibres, plain weave 5513.41 -- Of polyester staple 
fibres, plain weave  
5513.42 -- 3-thread or 4-thread 
twill, including cross twill, of polyester staple 
fibres - (deleted)  
5513.43 -- Other woven fabrics 
of polyester staple fibres - (deleted)  
5513.49 -- Other woven fabrics 5513.49 -- Other woven fabrics  
 
(b) Technical Rectification 
HS 1996 Description Rule 
55.13 Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly 
or solely with cotton, of a weight not exceeding 170 g/m². As specified for split headings 
ex55.13(a) - Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly or solely with cotton, of a weight 
not exceeding 170g/m
2: 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.] 
ex55.13(b) - Other CTH except from heading 55.14 
 
HS 2002 Description Rule 
55.13 Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly 
or solely with cotton, of a weight not exceeding 170 g/m². As specified for split headings 
ex55.13(a) - Woven fabrics of synthetic staple 
fibres, containing less than 85% by weight of such fibres, mixed mainly 
or solely with cotton, of a weight 
not exceeding 170g/m
2: 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.] 
ex55.13(b) - Other CTH except from heading 55.14 
 
HS 2007 Description Rule 
55.13 Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly or solely with cotton, of a weight 
not exceeding 170 g/m². As specified for split headings  JOB/RO/3 
 Page 189 
 
 
  HS 2007 Description Rule 
ex55.13(a) - Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly or solely with cotton, of a weight 
not exceeding 170g/m
2: 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.] 
ex55.13(b) - Other CTH except from heading 55.14 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
138. Heading 55.14 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
55.14 Woven fabrics of 
synthetic staple fibres, 
containing less than 
85% by weight of such fibres, mixed mainly or 
solely with cotton, of a 
weight exceeding 170 g/m². 55.14 Woven fabrics of 
synthetic staple fibres, 
containing less than 85% 
by weight of such fibres, mixed mainly or solely 
with cotton, of a weight 
exceeding 170 g/m². Deletion of 
subheadings 
5514.13, 5514.31, 
5514.32, 5514.33 and 5514.39 
because of the low 
volume of trade. 
 - Unbleached or 
bleached:  - Unbleached or 
bleached:  
5514.11 -- Of polyester staple 
fibres, plain weave 5514.11 -- Of polyester staple 
fibres, plain weave  
5514.12 -- 3-thread or 4-thread 
twill, including cross 
twill, of polyester staple 
fibres 5514.12 -- 3-thread or 4-thread 
twill, including cross 
twill, of polyester staple 
fibres  
5514.13 -- Other woven fabrics 
of polyester staple fibres - (deleted)  
5514.19 -- Other woven fabrics 5514.19 -- Other woven fabrics  
 - Dyed:  - Dyed:  
5514.21 -- Of polyester staple 
fibres, plain weave 5514.21 -- Of polyester staple 
fibres, plain weave  
5514.22 -- 3-thread or 4-thread 
twill, including cross 
twill, of polyester staple 
fibres 5514.22 -- 3-thread or 4-thread 
twill, including cross 
twill, of polyester staple 
fibres  
5514.23 -- Other woven fabrics 
of polyester staple fibres 5514.23 -- Other woven fabrics of 
polyester staple fibres  
5514.29 -- Other woven fabrics 5514.29 -- Other woven fabrics  
 - Of yarns of different 
colours:  - Of yarns of different 
colours  
5514.31 -- Of polyester staple 
fibres, plain weave - (deleted)  JOB/RO/3 
Page 190  
 
  HS2002 Description HS 2007 Description Reason for 
change 
5514.32 -- 3-thread or 4-thread 
twill, including cross twill, of polyester staple 
fibres - (deleted)  
5514.33 -- Other woven fabrics 
of polyester staple fibres - (deleted)  
5514.39 -- Other woven fabrics - (deleted)  
 - Printed:  - Printed:  
5514.41 -- Of polyester staple 
fibres, plain weave 5514.41 -- Of polyester staple 
fibres, plain weave  
5514.42 -- 3-thread or 4-thread 
twill, including cross twill, of polyester staple 
fibres 5514.42 -- 3-thread or 4-thread 
twill, including cross twill, of polyester staple 
fibres  
5514.43 -- Other woven fabrics 
of polyester staple fibres 5514.43 -- Other woven fabrics of 
polyester staple fibres  
5514.49 -- Other woven fabrics 5514.49 -- Other woven fabrics  
 
(b) Technical Rectification 
HS 1996 Description Rule 
55.14 Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly 
or solely with cotton, of a weight exceeding 170 g/m².  As specified for split headings 
ex55.14(a) - Woven fabrics of synthetic staple 
fibres, containing less than 85% by weight of such fibres, mixed mainly 
or solely with cotton, of a weight 
exceeding 170g/m2: 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.]  
ex55.14(b) - Other CTH, except from heading 55.13 
 
HS 2002 Description Rule 
55.14 Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly or solely with cotton, of a weight 
exceeding 170 g/m².  As specified for split headings 
ex55.14(a) - Woven fabrics of synthetic staple 
fibres, containing less than 85% by weight of such fibres, mixed mainly 
or solely with cotton, of a weight 
exceeding 170g/m2: 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.]  
ex55.14(b) - Other CTH, except from heading 55.13 
  JOB/RO/3 
 Page 191 
 
 
  HS 2007 Description Rule 
55.14 Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly or solely with cotton, of a weight 
exceeding 170 g/m².  As specified for split headings 
ex55.14(a) - Woven fabrics of synthetic staple 
fibres, containing less than 85% by 
weight of such fibres, mixed mainly 
or solely with cotton, of a weight exceeding 170g/m2: 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.]  
ex55.14(b) - Other CTH, except from heading 55.13 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
139. Heading 55.15 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
55.15 Other woven fabrics of 
synthetic staple fibres. 55.15 Other woven fabrics of 
synthetic staple fibres. Deletion of 
subheading 
5515.92 because of the low volume 
of trade. 
 - Other woven fabrics:  - Other woven fabrics:  
5515.91 -- Mixed mainly or 
solely with man-made filaments 5515.91 -- Mixed mainly or 
solely with man-made filaments  
5515.92 -- Mixed mainly or 
solely with wool or fine 
animal hair - (deleted)  
5515.99 -- Other 5515.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
55.15 Other woven fabrics of synthetic 
staple fibres. As specified for split headings 
ex55.15(a) - Other woven fabrics of synthetic 
staple fibres; 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.] 
ex55.15(b) - Other CTH 
 JOB/RO/3 
Page 192  
 
  HS 2002 Description Rule 
55.15 Other woven fabrics of synthetic 
staple fibres. As specified for split headings 
ex55.15(a) - Other woven fabrics of synthetic 
staple fibres; 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.] 
ex55.15(b) - Other CTH 
 
HS 2007 Description Rule 
55.15 Other woven fabrics of synthetic 
staple fibres. As specified for split headings 
ex55.15(a) - Other woven fabrics of synthetic 
staple fibres; 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.] 
ex55.15(b) - Other CTH 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
140. Heading 56.04 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
56.04 Rubber th read and cord, 
textile covered; textile yarn, and strip and the 
like of heading 54.04 or 
54.05, impregnated, coated, covered or 
sheathed with rubber or 
plastics. 56.04 Rubber th read and cord, 
textile covered; textile yarn, and strip and the 
like of heading 54.04 or 
54.05, impregnated, coated, covered or 
sheathed with rubber or 
plastics. Deletion of 
subheading 5604.20 because 
of the low volume 
of trade. 
5604.10 - Rubber thread and 
cord, textile covered 5604.10 - Rubber thread and cord, 
textile covered  
5604.20 - High tenacity yarn of 
polyesters, of nylon or 
other polyamides or of viscose rayon, 
impregnated or coated - (deleted)  
5604.90 - Other 5604.90 - Other  
  JOB/RO/3 
 Page 193 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
56.04 Rubber thread and cord, textile 
covered; textile yarn, and strip and the like of heading 54.04 or 54.05, 
impregnated, coated, covered or 
sheathed with rubber or plastics. CTH 
 
HS 2002 Description Rule 
56.04 Rubber thread and cord, textile 
covered; textile yarn, and strip and 
the like of heading 54.04 or 54.05, 
impregnated, coated, covered or sheathed with rubber or plastics. CTH 
 
HS 2007 Description Rule 
56.04 Rubber thread and cord, textile 
covered; textile yarn, and strip and 
the like of heading 54.04 or 54.05, impregnated, coated, covered or 
sheathed with rubber or plastics. CTH 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
141. Heading 56.07 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
56.07 Twine, cordage, ropes 
and cables, whether or 
not plaited or braided and whether or not 
impregnated, coated, 
covered or sheathed with rubber or plastics. 56.07 Twine, cordage, ropes 
and cables, whether or 
not plaited or braided and whether or not 
impregnated, coated, 
covered or sheathed with rubber or plastics. Deletion of 
subheading 
5607.10 because of the low volume 
of trade. 
5607.10 - Of jute or other textile 
bast fibres of heading 
53.03 - (deleted)  
 - Of sisal or other textile 
fibres of the genus 
Agave:  - Of sisal or other textile 
fibres of the genus 
Agave:  
5607.21 -- Binder or baler twine 5607.21 -- Binder or baler twine  
5607.29 -- Other 5607.29 -- Other  
 - Of polyethylene or 
polypropylene:  - Of polyethylene or 
polypropylene:  
5607.41 -- Binder or baler twine 5607.41 --Binder or baler twine  JOB/RO/3 
Page 194  
 
  HS2002 Description HS 2007 Description Reason for 
change 
5607.49 -- Other 5607.49 -- Other  
5607.50 - Of other synthetic 
fibres 5607.50 - Of other synthetic 
fibres  
5607.90 - Other 5607.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
56.07 Twine, cordage, ropes and cables, 
whether or not plaited or braided 
and whether or not impregnated, coated, covered or sheathed with 
rubber or plastics. CTH 
 
HS 200263 Description Rule 
56.07 Twine, cordage, ropes and cables, 
whether or not plaited or braided and whether or not impregnated, 
coated, covered or sheathed with 
rubber or plastics. CTH 
 
HS 2007 Description Rule 
56.07 Twine, cordage, ropes and cables, 
whether or not plaited or braided and whether or not impregnated, 
coated, covered or sheathed with 
rubber or plastics. CTH 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature occurs at subheading le vel and does not alter 
the scope of the rule, which is set out at head ing level. Therefore, no modification is needed; 
the rule can be transposed directly. 
 
142. Heading 57.02 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
57.02 Carpets and other textile 
floor coverings, woven, not tufted or flocked, 
whether or not made up, 
including "Kelem", "Schumacks", 
"Karamanie" and similar 
hand-woven rugs. 57.02 Carpets and other textile 
floor coverings, woven, not tufted or flocked, 
whether or not made up, 
including "Kelem", "Schumacks", 
"Karamanie" and similar 
hand-woven rugs. Deletion of 
subheadings 5702.51, 5702.52 
and 5702.59 
because of the low volume of trade. 
                                                      
63 As per recommendation JOB/RO/2.  JOB/RO/3 
 Page 195 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Other, not of pile 
construction, not made up: 5702.50 - Other, not of pile 
construction, not made up  
5702.51 -- Of wool or fine 
animal hair - (deleted)  
5702.52 -- Of man-made textile 
materials - (deleted)  
5702.59 -- Of other textile 
materials - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
57.02 Carpets and other textile floor 
coverings, woven, not tufted or flocked, whether or not made up, 
including "Kelem", "Schumacks", 
"Karamanie" and similar hand-woven rugs. As specified for split headings 
ex57.02(a) - Industrial carpets: 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.] 
ex57.02(b) - Other CTH 
 
HS 2002 Description Rule 
57.02 Carpets and other textile floor 
coverings, woven, not tufted or flocked, whether or not made up, 
including "Kelem","Schumacks", 
"Karamanie" and similar hand-woven rugs. As specified for split headings 
ex57.02(a) - Industrial carpets: 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.] 
ex57.02(b) - Other CTH 
 
HS 2007 Description Rule 
57.02 Carpets and other textile floor 
coverings, woven, not tufted or flocked, whether or not made up, 
including "Kelem", "Schumacks", 
"Karamanie" and similar hand-
woven rugs. As specified for split headings 
ex57.02(a) - Industrial carpets: 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.] JOB/RO/3 
Page 196  
 
  HS 2007 Description Rule 
ex57.02(b) - Other CTH 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
143. Heading 58.03 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
58.03 Gauze, other than 
narrow fabrics of 
heading 58.06. 5803.00 Gauze, other than narrow 
fabrics of heading 58.06. Deletion of 
subheadings 
5803.10 et 5803.90 
because of the low 
volume of trade. 
5803.10 - Of cotton - (deleted)  
5803.90 - Of other textile 
materials - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
58.03 Gauze, other than narrow fabrics of 
heading 58.06. As specified for split headings 
ex58.03(a) - Gauze, other than narrow fabrics 
of heading 58.06: 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. 
ex58.03(b) - Other CTH 
 
HS 2002 Description Rule 
58.03 Gauze, other than narrow fabrics of 
heading 58.06. As specified for split headings 
ex58.03(a) - Gauze, other than narrow fabrics 
of heading 58.06: 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. 
ex58.03(b) - Other CTH 
  JOB/RO/3 
 Page 197 
 
 
  HS 2007 Description Rule 
58.03 Gauze, other than narrow fabrics of 
heading 58.06. As specified for split headings 
ex58.03(a) - Gauze, other than narrow fabrics 
of heading 58.06: 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. 
ex58.03(b) - Other CTH 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 144. Heading 60.02 and 60.03 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
60.02 Knitted or crocheted 
fabrics of a width not 
exceeding 30 cm, 
containing by weight 5% or more of 
elastomeric yarn or 
rubber thread, other than those of heading 60.01. 60.02 Knitted or crocheted 
fabrics of a width not 
exceeding 30 cm, 
containing by weight 5 % or more of elastomeric 
yarn or rubber thread, 
other than those of heading 60.01. Part of 
subheadings 
6002.40 and 
6002.90 has been moved to 
subheading 
3006.10, which has been expanded 
to include sterile 
absorbable surgical or dental 
yarns and sterile or 
dental adhesion barriers. 
6002.40 - Containing by weight 
5% or more of 
elastomeric yarn but not 
containing rubber thread 6002.40 - Containing by weight 5 
% or more of elastomeric 
yarn but not containing 
rubber thread  
6002.90 - Other 6002.90 - Other  
60.03 Knitted or crocheted 
fabrics of a width not exceeding 30 cm, other 
than those of heading 
60.01 or 60.02. 60.03 Knitted or crocheted 
fabrics of a width not exceeding 30 cm, other 
than those of heading 
60.01 or 60.02. Part of 
subheadings 6003.10, 6003.20, 
6003.30, 6003.40 
and 6003.90 has been moved to 
subheading 
3006.10, which has been expanded 
to include sterile 
surgical or dental adhesion barriers. 
6003.10 - Of wool or fine animal 
hair 6003.10 - Of wool or fine animal 
hair  JOB/RO/3 
Page 198  
 
  HS2002 Description HS 2007 Description Reason for 
change 
6003.20 - Of cotton 6003.20 - Of cotton  
6003.30 - Of synthetic fibres 6003.30 - Of synthetic fibres  
6003.40 - Of artificial fibres 6 003.40 - Of artificial fibres  
6003.90 - Other 6003.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
60.02 Other knitted or crocheted fabrics. As specified for split headings 
ex60.02(a) - Other knitted or crocheted fabrics: 
printed, dyed (including dyed 
white) [CTH; or Change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations.] 
ex60.02(b) - Other CTH  
 
HS 200264 Description Rule 
60.02 Knitted or crocheted fabrics of a 
width not exceeding 30 cm, 
containing by weight 5% or more of elastomeric yarn or rubber 
thread, other than those of heading 
60.01. As specified for split headings  
ex60.02(a) - Knitted or crocheted fabrics of a 
width not exceeding 30 cm, 
containing by weight 5% or more 
of elastomeric yarn or rubber thread, other than those of heading 
60.01: printed or dyed [CTH; or Change from unbleached 
or prebleached fabric to the product 
of this split heading by permanent 
dyeing or printing, accompanied by at least two preparatory or finishing 
operations.] 
ex60.02(b) - other CTH  
60.03 Knitted or crocheted fabrics of a 
width not exceeding 30 cm, other than those of heading 60.01 or 
60.02. As specified for split headings  
ex60.03(a) - Knitted or crocheted fabrics of a 
width not exceeding 30 cm, other 
than those of heading 60.01 or 
60.02: printed or dyed [CTH; or Change from unbleached 
or prebleached fabric to the product 
of this split heading by permanent 
dyeing or printing, accompanied by at least two preparatory or finishing 
operations.] 
ex60.03(b) - other CTH  
60.04 Knitted or crocheted fabrics of a 
width exceeding 30cm, containing by weight 5% or more of 
elastomeric yarn or rubber thread, 
other than those of heading 60.01 As specified for split headings  
ex60.04(a) - Knitted or crocheted fabrics of a 
width exceeding 30cm, containing 
by weight 5% or more of 
elastomeric yarn or rubber thread, other than those of heading 60.01: [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 
                                                      
64 The recommendation in JOB/RO/2 has been reviewed and modified.  JOB/RO/3 
 Page 199 
 
 
  HS 200264 Description Rule 
printed or dyed operations.] 
ex60.04(b) - other CTH  
60.05 Warp knit fabrics (including those 
made on galloon knitting 
machines) other than those of 
heading 60.01 to 60.04 As specified for split headings  
ex60.05(a) - Warp knit fabrics (including those 
made on galloon knitting machines) other than those of 
heading 60.01 to 60.04: printed or 
dyed [CTH; or Change from unbleached 
or prebleached fabric to the product of this split heading by permanent 
dyeing or printing, accompanied by 
at least two preparatory or finishing operations.] 
ex60.05(b) - other CTH  
60.06 Other knitted or crocheted fabrics As specified for split headings  
ex60.06(a) - Other knitted or crocheted 
fabrics: printed or dyed [CTH; or Change from unbleached 
or prebleached fabric to the product 
of this split heading by permanent dyeing or printing, accompanied by 
at least two preparatory or finishing 
operations.] 
ex60.06(b) - other CTH  
 
HS 2007 Description Rule 
60.02 Knitted or crocheted fabrics of a 
width not exceeding 30 cm, 
containing by weight 5% or more 
of elastomeric yarn or rubber thread, other than those of heading 
60.01. As specified for split headings  
ex60.02(a) - Knitted or crocheted fabrics of a 
width not exceeding 30 cm, containing by weight 5% or more 
of elastomeric yarn or rubber 
thread, other than those of heading 60.01: printed or dyed [CTH; except from ex30.06(y) and 
ex30.06(z) or Change from unbleached or prebleached fabric 
to the product of this split heading 
by permanent dyeing or printing, accompanied by at least two 
preparatory or finishing 
operations.] 
ex60.02(b) - other CTH  
60.03 Knitted or crocheted fabrics of a 
width not exceeding 30 cm, other 
than those of heading 60.01 or 60.02. As specified for split headings  
ex60.03(a) - Knitted or crocheted fabrics of a 
width not exceeding 30 cm, other 
than those of heading 60.01 or 60.02: printed or dyed [CTH; except from ex30.06(ai) 
through ex30.06(ei) or Change 
from unbleached or prebleached fabric to the product of this split 
heading by permanent dyeing or 
printing, accompanied by at least two preparatory or finishing 
operations.] 
ex60.03(b) - other CTH  
60.04 Knitted or crocheted fabrics of a 
width exceeding 30cm, containing by weight 5% or more of 
elastomeric yarn or rubber thread, As specified for split headings  JOB/RO/3 
Page 200  
 
  HS 2007 Description Rule 
other than those of heading 60.01 
ex60.04(a) - Knitted or crocheted fabrics of a 
width exceeding 30cm, containing 
by weight 5% or more of elastomeric yarn or rubber thread, 
other than those of heading 60.01: 
printed or dyed [CTH; or Change from unbleached 
or prebleached fabric to the product 
of this split heading by permanent dyeing or printing, accompanied by 
at least two preparatory or finishing 
operations.] 
ex60.04(b) - other CTH  
60.05 Warp knit fabrics (including those 
made on galloon knitting 
machines) other than those of heading 60.01 to 60.04 As specified for split headings  
ex60.05(a) - Warp knit fabrics (including those 
made on galloon knitting 
machines) other than those of heading 60.01 to 60.04: printed or 
dyed [CTH; or Change from unbleached 
or prebleached fabric to the product 
of this split heading by permanent dyeing or printing, accompanied by 
at least two preparatory or finishing 
operations.] 
ex60.05(b) - other CTH  
60.06 Other knitted or crocheted fabrics As specified for split headings  
ex60.06(a) - Other knitted or crocheted 
fabrics: printed or dyed [CTH; or Change from unbleached 
or prebleached fabric to the product 
of this split heading by permanent 
dyeing or printing, accompanied by at least two preparatory or finishing 
operations.] 
ex60.06(b) - other CTH  
 
145. Heading 60.05 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
60.05 Warp knit fabrics 
(including those made 
on galloon knitting machines), other than 
those of headings 60.01 
to 60.04. 60.05 Warp knit fabrics 
(including those made on 
galloon knitting machines), other than 
those of headings 60.01 
to 60.04. Deletion of 
subheading 
6005.10 because of the low volume 
of trade. 
 
Part of subheading 
6005.90 has been moved to 
subheading 
3006.10, which has been expanded 
to include sterile 
absorbable surgical or dental 
yarns and sterile 
surgical or dental adhesion barriers. 
6005.10 - Of wool or fine animal 
hair - (deleted)  
 - Of cotton:  - Of cotton:  
6005.21 -- Unbleached or 6005.21 -- Unbleached or   JOB/RO/3 
 Page 201 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
bleached bleached 
6005.22 -- Dyed 6005.22 -- Dyed  
6005.23 -- Of yarns of different 
colours 6005.23 -- Of yarns of different 
colours  
6005.24 -- Printed 6005.24 -- Printed  
 - Of synthetic fibres:  - Of synthetic fibres:  
6005.31 -- Unbleached or 
bleached 6005.31 -- Unbleached or 
bleached  
6005.32 -- Dyed 6005.32 -- Dyed  
6005.33 -- Of yarns of different 
colours 6005.33 -- Of yarns of different 
colours  
6005.34 -- Printed 6005.34 -- Printed  
 - Of artificial fibres:  - Of artificial fibres:  
6005.41 -- Unbleached or 
bleached 6005.41 -- Unbleached or 
bleached  
6005.42 -- Dyed 6005.42 -- Dyed  
6005.43 -- Of yarns of different 
colours 6005.43 -- Of yarns of different 
colours  
6005.44 -- Printed 6005.44 -- Printed  
6005.49 - Other 6005.49 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
60.02 Other knitted or crocheted fabrics. As specified for split headings 
ex60.02(a) - Other knitted or crocheted fabrics: 
printed, dyed (including dyed 
white) [CTH; or Change from unbleached or 
prebleached fabric to the product of this split 
heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations.] 
ex60.02(b) - Other CTH  
 
HS 200265 Description Rule 
60.02 Other knitted or crocheted fabrics. As specified for split headings 
ex60.02(a) 
through 
ex60.06(a) - Other knitted or crocheted 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.] 
ex60.02(b) 
through ex60.06(b) - Other CTH  
 
                                                      
65 As per Recommendation JOB/RO/2. JOB/RO/3 
Page 202  
 
  HS 2007 Description Rule 
60.02 Other knitted or crocheted fabrics. As specified for split headings 
ex60.02(a) 
through 
ex60.06(a) - Other knitted or crocheted fabrics: 
printed, dyed (including dyed 
white) [CTH, except from split subheading 
ex3006.10(fi)]; or Change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or 
finishing operations,  
ex60.02(b) 
through 
ex60.06(b) - Other CTH  
 
146. Heading 61.01 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
61.01 Men's or boys' overcoats, 
car-coats, capes, cloaks, anoraks (including 
ski-jackets), 
wind-cheaters, wind-jackets and similar 
articles, knitted or 
crocheted, other than those of heading 61.03. 61.01 Men's or boys' overcoats, 
car-coats, capes, cloaks, anoraks (including 
ski-jackets), 
wind-cheaters, wind-jackets and similar 
articles, knitted or 
crocheted, other than those of heading 61.03. Deletion of 
subheading 6101.10 because 
of the low volume 
of trade. 
6101.10 - Of wool or fine animal 
hair - (deleted)  
6101.20 - Of cotton 6001.20 - Of cotton  
6101.30 - Of man-made fibres 6001.30 - Of man-made fibres  
6101.90 - Of other textile 
materials 6001.90 - Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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)  
(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 assemb led in a single country.] 
  JOB/RO/3 
 Page 203 
 
 
  HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
 
 
exChapter 
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 
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 assemb led in a single country.] 
 
HS 2007 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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)  
(ex 61.01 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 assemb led in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 JOB/RO/3 
Page 204  
 
  147. Heading 61.03 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
61.03 Men's or boys' suits, 
ensembles, jackets, 
blazers, trousers, bib 
and brace overalls, 
breeches and shorts 
(other than swimwear), knitted or crocheted. 61.03 Men's or boys' suits, 
ensembles, jackets, 
blazers, trousers, bib and 
brace overalls, breeches 
and shorts (other than 
swimwear), knitted or crocheted. Deletion of 
subheadings 
6103.11, 6103.12, 
6103.19 and 
6103.21 because 
of the low volume of trade. 
 - Suits: 6103.10 - Suits  
6103.11 -- Of wool or fine 
animal hair - (deleted)  
6103.12 -- Of synthetic fibres - (deleted)  
6103.19 -- Of other textile 
materials - (deleted)  
 - Ensembles:  - Ensembles:  
6103.21 -- Of wool or fine 
animal hair - (deleted)  
6103.22 -- Of cotton 6103.22 -- Of cotton  
6103.23 -- Of synthetic fibres 6103.23 -- Of synthetic fibres  
6103.29 -- Of other textile 
materials 6103.29 -- Of other textile 
materials  
 - Jackets and blazers:  - Jackets and blazers:  
6103.31 -- Of wool or fine 
animal hair 6103.31 -- Of wool or fine animal 
hair  
6103.32 -- Of cotton 6103.32 -- Of cotton  
6103.33 -- Of synthetic fibres 6103.33 -- Of synthetic fibres  
6103.39 -- Of other textile 
materials 6103.39 -- Of other textile 
materials  
 - Trousers, bib and 
brace overalls, breeches and shorts:  - Trousers, bib and brace 
overalls, breeches and shorts:  
6103.41 -- Of wool or fine 
animal hair 6103.41 -- Of wool or fine animal 
hair  
6103.42 -- Of cotton 6103.42 -- Of cotton  
6103.43 -- Of synthetic fibres 6103.43 -- Of synthetic fibres  
6103.49 -- Of other textile 
materials 6103.49 -- Of other textile 
materials  
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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  JOB/RO/3 
 Page 205 
 
 
  HS 1996 Description Rule 
exChapter 
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)  
(ex 61.01 
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 assemb led in a single country.] 
 
HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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)  
(ex 61.01 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 assemb led in a single country.] 
 
HS 2007 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
ex Chapter 
61(a) 
(ex61.01 
through 61.17) - Goods including parts and 
accessories,  knitted or crocheted to 
shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 
61.15 assembled from parts knitted 
or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.] 
ex Chapter 61(c)  (ex 61.01 
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 assemb led in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the JOB/RO/3 
Page 206  
 
  rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
148. Heading 61.04 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
61.04 Women's or girls' suits, 
ensembles, jackets, blazers, dresses, skirts, 
divided skirts, trousers, 
bib and brace overalls, breeches and shorts 
(other than swimwear), 
knitted or crocheted. 61.04 Women's or girls' suits, 
ensembles, jackets, blazers, dresses, skirts, 
divided skirts, trousers, 
bib and brace overalls, breeches and shorts 
(other than swimwear), 
knitted or crocheted. Deletion of 
subheadings 6104.11, 6104.12 
and 6104.21 
because of the low volume of trade. 
 - Suits:  - Suits:  
6104.11 -- Of wool or fine 
animal hair - (deleted)  
6104.12 -- Of cotton - (deleted)  
6104.13 -- Of synthetic fibres 6104.13 -- Of synthetic fibres  
6104.19 -- Of other textile 
materials 6104.19 -- Of other textile 
materials  
 - Ensembles:  - Ensembles:  
6104.21 -- Of wool or fine 
animal hair - (deleted)  
6104.22 -- Of cotton 6104.22 -- Of cotton  
6104.23 -- Of synthetic fibres 6104.23 -- Of synthetic fibres  
6104.29 -- Of other textile 
materials 6104.29 -- Of other textile 
materials  
 - Jackets and blazers:  - Jackets and blazers:  
6104.31 -- Of wool or fine 
animal hair 6104.31 -- Of wool or fine animal 
hair  
6104.32 -- Of cotton 6104.32 -- Of cotton  
6104.33 -- Of synthetic fibres 6104.33 -- Of synthetic fibres  
6104.39 -- Of other textile 
materials 6104.39 -- Of other textile 
materials  
 - Dresses:  - Dresses:  
6104.41 -- Of wool or fine 
animal hair 6104.41 -- Of wool or fine animal 
hair  
6104.42 -- Of cotton 6104.42 -- Of cotton  
6104.43 -- Of synthetic fibres 6104.43 -- Of synthetic fibres  
6104.44 -- Of artificial fibres 6104.44 -- Of artificial fibres  
6104.49 -- Of other textile 
materials 6104.49 -- Of other textile 
materials  
 - Skirts and divided 
skirts:  - Skirts and divided 
skirts:  
6104.51 -- Of wool or fine 
animal hair 6104.51 -- Of wool or fine animal 
hair  
6104.52 -- Of cotton 6104.52 -- Of cotton  
6104.53 -- Of synthetic fibres 6104.53 -- Of synthetic fibres  
6104.59 -- Of other textile 
materials 6104.59 -- Of other textile 
materials   JOB/RO/3 
 Page 207 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Trousers, bib and 
brace overalls, breeches and shorts:  - Trousers, bib and brace 
overalls, breeches and shorts:  
6104.61 -- Of wool or fine 
animal hair 6104.61 -- Of wool or fine animal 
hair  
6104.62 -- Of cotton 6104.62 -- Of cotton  
6104.63 -- Of synthetic fibres 6104.63 -- Of synthetic fibres  
6104.69 -- Of other textile 
materials 6104.69 -- Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
61(a) (ex61.01 
through 
61.17) - Goods including parts and 
accessories,  knitted or crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or crocheted to shape 
ex Chapter 61(b) 
(ex61.01 
through ex61.15) - Goods of heading 61.01 through 
61.15 assembled from parts knitted 
or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.] 
exChapter 61(c)  
(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 assemb led in a single country.] 
 
HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 
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)  
(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 assemb led in a single country.] 
 JOB/RO/3 
Page 208  
 
  HS 2007 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 
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)  (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 assemb led in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
149. Heading 61.07 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
61.07 Men's or boys' 
underpants, briefs, nightshirts, pyjamas, 
bathrobes, dressing 
gowns and similar articles, knitted or 
crocheted. 61.07 Men's or boys' 
underpants, briefs, nightshirts, pyjamas, 
bathrobes, dressing 
gowns and similar articles, knitted or 
crocheted. Deletion of 
subheading 6107.92 because 
of the low volume 
of trade. 
 - Other:  - Other:  
6107.91 -- Of cotton 6107.91 -- Of cotton  
6107.92 -- Of man-made fibres - (deleted)  
6107.99 -- Of other textile 
materials 6107.99 -- Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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  JOB/RO/3 
 Page 209 
 
 
  HS 1996 Description Rule 
exChapter 
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)  
(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 assemb led in a single country.] 
 
HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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 assemb led in a single country.] 
 
HS 2007 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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 assemb led in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the JOB/RO/3 
Page 210  
 
  rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
150. Heading 61.11 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
61.11 Babies' garments and 
clothing accessories, knitted or crocheted.  Babies' garments and 
clothing accessories, knitted or crocheted. Deletion of 
subheading 6111.10 because 
of the low volume 
of trade. 
6111.10 - Of wool or fine animal 
hair - (deleted)  
6111.20 - Of cotton 6111.20 - Of cotton  
6111.30 - Of synthetic fibres 6111.30 - Of synthetic fibres  
6111.90 - Of other textile 
materials 6111.90 - Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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)  
(ex 61.01 
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 assemb led in a single country.] 
 
HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 
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.]  JOB/RO/3 
 Page 211 
 
 
  HS 2002 Description Rule 
exChapter 
61(c)  
(ex 61.01 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 assemb led in a single country.] 
 
HS 2007 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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)  
(ex 61.01 
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 assemb led in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 151. Heading 61.14 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
61.14 Other garments, knitted 
or crocheted. 61.14 Other garments, knitted 
or crocheted. Deletion of 
subheading 
6114.10 because 
of the low volume of trade. 
6114.10 - Of wool or fine animal 
hair - (deleted)  
6114.20 - Of cotton 6114.20 - Of cotton  
6114.30 - Of man-made fibres 6114.30 - Of man-made fibres  
6114.90 - Of other textile 
materials 6114.90 - Of other textile 
materials  
 JOB/RO/3 
Page 212  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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)  
(ex 61.01 
through ex 1.15) - 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 assemb led in a single country.] 
 
HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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 
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 assemb led in a single country.] 
 
HS 2007 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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.]  JOB/RO/3 
 Page 213 
 
 
  HS 2007 Description Rule 
exChapter 
61(c)  
(ex 61.01 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 assemb led in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
152. Heading 61.15 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
61.15 Panty hose, tights, 
stockings, socks and other hosiery, including 
stockings for varicose 
veins and footwear without applied soles, 
knitted or crocheted. 61.15 Panty hose, tights, 
stockings, socks and other hosiery, including 
graduated compression 
hosiery (for example, stockings for varicose 
veins) and footwear 
without applied soles, knitted or crocheted. Creation of new 
subheading 6115.10 for 
graduated 
compression hosiery. 
Subheadings 
6115.11 to 6115.20 have been 
redistributed over 
new subheadings 6115.11 to 
6115.20. 
Subheadings 6115.91, 6115.92 
and 6115.93 have 
been renumbered 6115.94, 6115.95 
and 6115.96. 
 - Panty hose and tights: 6115.10 - Graduated compression 
hosiery (for example, 
stockings for varicose 
veins)  
6115.11 -- Of synthetic fibres, 
measuring per single 
yarn less than 67 decitex - deleted  
6115.12 -- Of synthetic fibres, 
measuring per single yarn 67 decitex or more - (deleted)  
6115.19 -- Of other textile 
materials - (deleted)  
6115.20 - Women's full-length or 
knee-length hosiery, measuring per single 
yarn less than 67 decitex - (deleted)  JOB/RO/3 
Page 214  
 
  HS2002 Description HS 2007 Description Reason for 
change 
   - Other panty hose and 
tights:  
  6115.21 -- Of synthetic fibres, 
measuring per single 
yarn less than 67 decitex  
  6115.22 -- Of synthetic fibres, 
measuring per single 
yarn 67 decitex or more  
  6115.29 -- Of other textile 
materials  
  6115.30 - Other women's full-
length or knee-length 
hosiery, measuring per 
single yarn less than 67 decitex  
 - Other:  - Other:  
6115.91 -- Of wool or fine 
animal hair - (deleted)  
6115.92 -- Of cotton - (deleted)  
6115.93 -- Of synthetic fibres - (deleted)  
  6115.94 -- Of wool or fine animal 
hair  
  6115.95 -- Of cotton  
  6115.96 -- Of synthetic fibres  
6115.99 -- Of other textile 
materials 6115.99 -- Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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)  (ex 61.01 
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 assemb led in a single country.] 
  JOB/RO/3 
 Page 215 
 
 
  HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 
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)  (ex 61.01 
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 assemb led in a single country.] 
 
HS 2007 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 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)  
(ex 61.01 
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 assemb led in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 JOB/RO/3 
Page 216  
 
  153. Heading 61.17 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
61.17 Other made up clothing 
accessories, knitted or 
crocheted; knitted or 
crocheted parts of 
garments or of clothing 
accessories. 61.17 Other made up clothing 
accessories, knitted or 
crocheted; knitted or 
crocheted parts of 
garments or of clothing 
accessories. Deletion of 
subheading 
6117.20 because 
of the low volume 
of trade. 
6117.10 - Shawls, scarves, 
mufflers, mantillas, veils 
and the like 6117.10 - Shawls, scarves, 
mufflers, mantillas, veils 
and the like  
6117.20 - Ties, bow ties and 
cravats - (deleted)  
6117.80 - Other accessories 6 117.80 - Other accessories  
6117.90 - Parts 6117.90 - Parts  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
e 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 
exChapter 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)  
(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 assemb led in a single country.] 
e Chapter 
61(d)  (ex 6117.10, 
ex 6117.80) - Embroidered flat products 
(handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the 
like) [Change to goods of this split chapter if the value 
of non-originating materials used does not exceed 50% of the ex-work price of the product.] 
exChapter 
61(e) (ex6117.10, 
ex6117.80) - Other flat products (other 
handkershiefs, shawls, scarves, mufflers, mantillas, veils and the 
like. [Change to this split Chapter provided the 
starting material is pr ebleached or unbleached 
fabric.] 
exChapter 61(f) 
(ex61.16, 
ex6117.20, 6117.80) - Accessories asse mbled from parts 
knitted or crocheted to shape (ties, 
bow ties, cravats, globes, mittens, 
mitts, muffs, headbands and the like) [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.]  JOB/RO/3 
 Page 217 
 
 
  HS 1996 Description Rule 
exChapter 
61(g) 
(ex61.16, ex6117.20, 
ex6117.80) - Accessories asse mbled from parts 
cut to shape.(ties, bow ties, cravats, 
gloves, mittens, mitts, muffs, headbands and the like) [Change to goods of this split chapter provided 
that the goods are assemb led in a single country.] 
exChapter 
61 (h) 
(ex6117.90) - Other [The origin shall be the country where the goods 
of this split chapter are produced from fabric] 
 
HS 2002 Description Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  
exChapter 
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 
exChapter 
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)  (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 assemb led in a single country.] 
exChapter 
61(d)  
(ex 6117.10, 
ex 6117.80) - Embroidered flat products 
(handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the 
like) [Change to goods of this split chapter if the value 
of non-originating materials used does not 
exceed 50% of the ex-work price of the product.] 
exChapter 
61(e) 
(ex6117.10, 
ex6117.80) - Other flat products (other 
handkershiefs, shawls, scarves, 
mufflers, mantillas, veils and the 
like. [Change to this split Chapter provided the 
starting material is pr ebleached or unbleached 
fabric.] 
exChapter 61(f) 
(ex61.16, ex6117.20, 
6117.80) - Accessories asse mbled from parts 
knitted or crocheted to shape (ties, 
bow ties, cravats, globes, mittens, mitts, muffs, headbands and the 
like) [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(g) (ex61.16, 
ex6117.20, 
ex6117.80) - Accessories asse mbled from parts 
cut to shape (ties, bow ties, cravats, gloves, mittens, mitts, muffs, 
headbands and the like) [Change to goods of this split chapter provided 
that the goods are assemb led in a single country.] 
exChapter 
61(h) 
(ex6117.90) - Other [The origin shall be the country where the goods 
of this split chapter are produced from fabric] 
 
HS 2007 Description Rule 
Chapter 61  Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings  JOB/RO/3 
Page 218  
 
  HS 2007 Description Rule 
exChapter 
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 
exChapter 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)  
(ex 61.01 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 assemb led in a single country.] 
exChapter 
61(d)  (ex 6117.10, 
ex 6117.80) - Embroidered flat products 
(handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the 
like) [Change to goods of this split chapter if the value 
of non-originating materials used does not exceed 50% of the ex-work price of the product.] 
exChapter 
61(e) (ex6117.10, 
ex6117.80) - Other flat products (other 
handkershiefs, shawls, scarves, mufflers, mantillas, veils and the 
like. [Change to this split Chapter provided the 
starting material is pr ebleached or unbleached 
fabric.] 
exChapter 61(f) (ex 61.16, 
ex6117.20, 
6117.80) - Accessories asse mbled from parts 
knitted or crocheted to shape (ties, bow ties, cravats, globes, mittens, 
mitts, muffs, headbands and the 
like) [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(g) 
(ex61.16, ex6117.20, 
ex6117.80) - Accessories asse mbled from parts 
cut to shape (ties, bow ties, cravats, 
gloves, mittens, mitts, muffs, headbands and the like) [Change to goods of this split chapter provided 
that the goods are assemb led in a single country.] 
exChapter 
61 (h) (ex6117.90) - Other [The origin shall be the country where the goods 
of this split chapter are produced from fabric] 
 
(c) Comments by the Technical Rectification 
 No modification has occurred in the nomenc lature from HS1996 to HS2002. In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
  JOB/RO/3 
 Page 219 
 
 
  154. Heading 62.03 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
62.03 Men's or boys' suits, 
ensembles, jackets, 
blazers, trousers, bib 
and brace overalls, 
breeches and shorts 
(other than swimwear). 62.03 Men's or boys' suits, 
ensembles, jackets, 
blazers, trousers, bib and 
brace overalls, breeches 
and shorts (other than 
swimwear). Deletion of 
subheading 
6203.21 because 
of the low volume 
of trade. 
 - Ensembles:  - Ensembles:  
6203.21 -- Of wool or fine 
animal hair - (deleted)  
6203.22 -- Of cotton 6203.22 -- Of cotton  
6203.23 -- Of synthetic fibres 6203.23 -- Of synthetic fibres  
6203.29 -- Of other textile 
materials 6203.29 -- Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
HS 2002 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
HS 2007 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 JOB/RO/3 
Page 220  
 
  (c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
155. Heading 62.05 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
62.05 Men's or boys' shirts. 62.05 Me n's or boys' shirts. Deletion of 
subheading 6205.10 because of the low volume of trade. 
6205.10 - Of wool or fine animal 
hair - deleted  
6205.20 - Of cotton 6205.20 - Of cotton  
6205.30 - Of man-made fibres 6205.30 - Of man-made fibres  
6205.90 - Of other textile 
materials 6205.90 - Of other textile materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
HS 2002 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
HS 2007 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.]  JOB/RO/3 
 Page 221 
 
 
  (c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
156. Heading 62.07 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
62.07 Men's or boys' singlets 
and other vests, 
underpants, briefs, nightshirts, pyjamas, 
bathrobes, dressing 
gowns and similar articles. 62.07 Men's or boys' singlets 
and other vests, 
underpants, briefs, nightshirts, pyjamas, 
bathrobes, dressing 
gowns and similar articles. Deletion of 
subheading 
6207.92 because of the low volume 
of trade. 
 - Other:  - Other:  
6207.91 -- Of cotton 6207.91 -- Of cotton  
6207.92 -- Of man-made fibres - (deleted)  
6207.99 -- Of other textile 
materials 6207.99 -- Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
HS 2002 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
HS 2007 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  JOB/RO/3 
Page 222  
 
  HS 2007 Description Rule 
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
157. Heading 62.09 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
62.09 Babies' garments and 
clothing accessories. 62.09 Babies' garments and 
clothing accessories. Deletion of 
subheading 6209.10 because 
of the low volume 
of trade. 
6209.10 - Of wool or fine animal 
hair - (deleted)  
6209.20 - Of cotton 6209.20 - Of cotton  
6209.30 - Of synthetic fibres 6209.30 - Of synthetic fibres  
6209.90 - Of other textile 
materials 6209.90 - Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
exChapter 
62(b) 
(ex62.09) - Diapers of heading 62.09 CC, except by cutting and/or hemming only. 
 
HS 2002 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings   JOB/RO/3 
 Page 223 
 
 
  HS 2002 Description Rule 
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
exChapter 
62(b) 
(ex62.09) - Diapers of heading 62.09 CC, except by cutting and/or hemming only. 
 
HS 2007 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
exChapter 
62(b) (ex62.09) - Diapers of heading 62.09 CC, except by cutting and/or hemming only. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 158. Heading 62.11 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
62.11 Track suits, ski suits and 
swimwear; other 
garments. 62.11 Track suits, ski suits and 
swimwear; other 
garments. Deletion of 
subheading 
6211.31 because 
of the low volume of trade. 
 - Other garments, men's 
or boys':  - Other garments, men's 
or boys':  
6211.31 -- Of wool or fine 
animal hair - (deleted)  
6211.32 -- Of cotton 6211.32 -- Of cotton  
6211.33 -- Of man-made fibres 6211.33 -- Of man-made fibres  
6211.39 -- Of other textile 
materials 6211.39 -- Of other textile 
materials  
 JOB/RO/3 
Page 224  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
HS 2002 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
HS 2007 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or crocheted As specified for split headings  
exChapter 
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 assemb led in a single country 
in accordance with  Chapter Note.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
159. Heading 62.13 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
62.13 Handkerchiefs. 62.13 Handkerchiefs. Deletion of 
subheading 
6213.10 because of the low volume 
of trade. 
6213.10 - Of silk or s ilk waste - (deleted)  
6213.20 - Of cotton 6213.20 - Of cotton  
6213.90 - Of other textile 
materials 6213.90 - Of other textile 
materials   JOB/RO/3 
 Page 225 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or crocheted As specified for split headings  
ex Chapter 
62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 
62.12 assembled from parts, other 
than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assemb led in a single country 
in accordance with  Chapter Note.] 
ex Chapter 
62(c) (ex62.13, ex 
62.14, 
ex6217.10) - Embroidered flat products 
(handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the 
like.) [Change to goods of this split chapter if the value 
of non-originating materials used does not exceed 50% of the ex-work price of the product.] 
ex Chapter 
62(d) 
(ex62.13, ex62.14, 
ex6217.10)  -Other flat products (other 
handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the like) [Change to goods of this split chapter provided 
the starting material is prebleached or 
unbleached fabric.] 
 
HS 2002 Description Rule 
Chapter 62 
 Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  
ex Chapter 
62 (a) 
(ex62.01 
through 
ex62.12 - Goods of heading 62.01 through 
62.12 assembled from parts, other 
than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assemb led in a single country 
in accordance with  Chapter Note.] 
ex Chapter 
62(c) (ex62.13, ex 
62.14, 
ex6217.10) - Embroidered flat products 
(handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the 
like.) [Change to goods of this split chapter if the value 
of non-originating materials used does not exceed 50% of the ex-work price of the product.] 
ex Chapter 
62(d) 
(ex62.13, 
ex62.14, ex6217.10)  -Other flat products (other 
handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the 
like) [Change to goods of this split chapter provided 
the starting material is prebleached or 
unbleached fabric.] 
 
HS 2007 Description Rule 
Chapter 62  Articles of apparel and clothing 
accessories, not knitted or 
crocheted As specified for split headings  
ex Chapter 
62 (a) 
(ex62.01 
through ex62.12 - Goods of heading 62.01 through 
62.12 assembled from parts, other 
than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assemb led in a single country 
in accordance with  Chapter Note.] JOB/RO/3 
Page 226  
 
  HS 2007 Description Rule 
ex Chapter 
62(c) 
(ex62.13, ex 62.14, 
ex6217.10) - Embroidered flat products 
(handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the like.) [Change to goods of this split chapter if the value 
of non-originating materials used does not 
exceed 50% of the ex-work price of the product.] 
ex Chapter 
62(d) 
(ex62.13, 
ex62.14, ex6217.10)  -Other flat products (other 
handkerchiefs, shawls, scarves, 
mufflers, mantillas, veils and the 
like) [Change to goods of this split chapter provided 
the starting material is prebleached or 
unbleached fabric.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 160. Heading 63.02 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
63.02 Bed linen, table linen, 
toilet linen and kitchen 
linen. 63.02 Bed linen, table linen, 
toilet linen and kitchen 
linen. Deletion of 
subheading 
6302.52 and 
6302.92 because of the low volume 
of trade. 
 - Other table linen:  - Other table linen:  
6302.51 -- Of cotton 6302.51 -- Of cotton  
6302.52 -- Of flax - (deleted)  
6302.53 -- Of man-made fibres 6302.53 -- Of man-made fibres  
6302.59 -- Of other textile 
materials 6302.59 -- Of other textile 
materials  
6302.60 - Toilet linen and 
kitchen linen, of terry 
towelling or similar 
terry fabrics, of cotton 6302.60 - Toilet linen and kitchen 
linen, of terry towelling 
or similar terry fabrics, 
of cotton  
 - Other:  - Other:  
6302.91 -- Of cotton 6302.91 -- Of cotton  
6302.92 -- Of flax - (deleted)  
6302.93 -- Of man-made fibres 6302.93 -- Of man-made fibres  
6302.99 -- Of other textile 
materials 6302.99 -- Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
63.02 Bed linen, table linen, toilet linen 
and kitchen linen. As specified for split headings 
ex63.02(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 
6307.90.]  JOB/RO/3 
 Page 227 
 
 
  HS 1996 Description Rule 
ex63.02(b) - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
HS 2002 Description Rule 
63.02 Bed linen, table linen, toilet linen 
and kitchen linen. As specified for split headings 
ex63.02(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 
6307.90.] 
ex63.02(b) - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
HS 2007 Description Rule 
63.02 Bed linen, table linen, toilet linen 
and kitchen linen. As specified for split headings 
ex63.02(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 
6307.90.] 
ex63.02(b) - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
161. Heading 63.03 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
63.03 Curtains (including 
drapes) and interior 
blinds; curtain or bed valances. 63.03 Curtains (including 
drapes) and interior 
blinds; curtain or bed valances. Deletion of 
subheading 
6303.11 because of the low volume 
of trade. 
 - Knitted or crocheted:  - Knitted or crocheted:  
6303.11 -- Of cotton - (deleted)  
6303.12 -- Of synthetic fibres 6303.12 -- Of synthetic fibres  
6303.19 -- Of other textile 
materials 6303.19 -- Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
63.03 Curtains (including drapes) and 
interior blinds; curtain or bed 
valances. As specified for split headings 
ex63.03(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 
6307.90.] JOB/RO/3 
Page 228  
 
  HS 1996 Description Rule 
ex63.03(b) - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
HS 2002 Description Rule 
63.03 Curtains (including drapes) and 
interior blinds; curtain or bed valances. As specified for split headings 
ex63.03(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 
6307.90.] 
ex63.03(b) - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
HS 2007 Description Rule 
63.03 Curtains (including drapes) and 
interior blinds; curtain or bed 
valances. As specified for split headings 
ex63.03(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 
6307.90.] 
ex63.03(b) - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 
162. Heading 63.06 
(a) HS Change 
HS2002 Description HS 2007 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. Deletion of 
subheading 
6306.11, 6306.21, 
6306.31, 6306.39, 
6306.41 and 
6306.49, because of the low volume 
of trade. 
 - Tarpaulins, awnings 
and sunblinds:  - Tarpaulins, awnings 
and sunblinds:  
6306.11 -- Of cotton - (deleted)  
6306.12 -- Of synthetic fibres 6306.12 -- Of synthetic fibres  
6306.19 -- Of other textile 
materials 6306.19 -- Of other textile 
materials  
 - Tents:  - Tents:  
6306.21 -- Of cotton - (deleted)  
6306.22 -- Of synthetic fibres 6306.22 -- Of synthetic fibres   JOB/RO/3 
 Page 229 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
6306.29 -- Of other textile 
materials 6306.29 -- Of other textile 
materials  
 - Sails: 6306.30 - Sails  
6306.31 -- Of synthetic fibres - (deleted)  
6306.39 -- Of other textile 
materials - (deleted)  
 - Pneumatic mattresses: 6306.40 - Pneumatic mattresses  
6306.41 -- Of cotton - (deleted)  
6306.49 -- Of other textile 
materials - (deleted)  
 - Other:  - Other:  
6306.91 -- Of cotton 6306.91 -- Of cotton  
6306.99 -- Of other textile 
materials 6306.99 -- Of other textile 
materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
63.06 Tarpaulins, awnings and sunblinds; 
tents; sails for boats, sailboards or 
landcraft; camping goods. CTH 
 
HS 2002 Description Rule 
63.06 Tarpaulins, awnings and sunblinds; 
tents; sails for boats, sailboards or 
landcraft; camping goods. CTH 
 
HS 2007 Description Rule 
63.06 Tarpaulins, awnings and sunblinds; 
tents; sails for boats, sailboards or landcraft; camping goods. CTH 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
 163. Heading 64.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
64.01 Waterproof footwear 
with outer soles and 
uppers of rubber or of 
plastics, the uppers of which are neither fixed 
to the sole nor assembled 64.01 Waterproof footwear 
with outer soles and 
uppers of rubber or of 
plastics, the uppers of which are neither fixed 
to the sole nor assembled Deletion of 
subheading 
6401.91 because 
of the low volume of trade. JOB/RO/3 
Page 230  
 
  HS2002 Description HS 2007 Description Reason for 
change 
by stitching, riveting, 
nailing, screwing, plugging or similar 
processes. by stitching, riveting, 
nailing, screwing, plugging or similar 
processes. 
6401.10 -  Footwear 
incorporating a 
protective metal toe-cap 6401.10 - Footwear incorporating 
a protective metal toe-cap  
 -  Other footwear:  -  Other footwear:  
6401.91 --   Covering the knee - (deleted)  
6401.92 --  Covering the ankle 
but not covering the knee 6401.92 --  Covering the ankle 
but not covering the knee  
6401.99 --   Other 6401.99 --   Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
64.01 Waterproof footwear with outer 
soles and uppers of rubber or of 
plastics, the uppers of which are 
neither fixed to the sole nor assembled by stitching, riveting, 
nailing, screwing, plugging or 
similar processes. [CTH, except from split heading ex64.06(a)] 
 
HS 2002 Description Rule 
64.01 Waterproof footwear with outer 
soles and uppers of rubber or of 
plastics, the uppers of which are 
neither fixed to the sole nor assembled by stitching, riveting, 
nailing, screwing, plugging or 
similar processes. [CTH, except from split heading ex64.06(a)] 
 
HS 2007 Description Rule 
64.01 Waterproof footwear with outer 
soles and uppers of rubber or of 
plastics, the uppers of which are 
neither fixed to the sole nor assembled by stitching, riveting, 
nailing, screwing, plugging or 
similar processes. [CTH, except from split heading ex64.06(a)]  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
  JOB/RO/3 
 Page 231 
 
 
  164. Heading 64.02 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
64.02 Other footwear with 
outer soles and uppers 
of rubber or plastics. 64.02 Other footwear with 
outer soles and uppers of 
rubber or plastics. Deletion of 
subheading 
6402.30 because 
of the low volume 
of trade. 
6402.30 - Other footwear, 
incorporating a protective metal toe-cap - (deleted)  
 -  Other footwear:  -  Other footwear:  
6402.91 --   Covering the ankle 6402.91 --   Covering the ankle  
6402.99 --   Other 6402.99 --   Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
64.02 Other footwear with outer soles and 
uppers of rubber or plastics. [CTH, except from split heading ex64.06(a)] 
 
HS 2002 Description Rule 
64.02 Other footwear with outer soles and 
uppers of rubber or plastics. [CTH, except from split heading ex64.06(a)] 
 
HS 2007 Description Rule 
64.02 Other footwear with outer soles and 
uppers of rubber or plastics. [CTH, except from split heading ex64.06(a)]  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
 165. Heading 64.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
64.03 Footwear with outer 
soles of rubber, plastics, 
leather or composition 
leather and uppers of leather. 64.03 Footwear with outer 
soles of rubber, plastics, 
leather or composition 
leather and uppers of leather. Deletion of 
subheading 
6403.30 because 
of the low volume of trade. JOB/RO/3 
Page 232  
 
  HS2002 Description HS 2007 Description Reason for 
change 
6403.30 - Footwear made on a 
base or platform of wood, not having an 
inner sole or a protective 
metal toe-cap - (deleted)  
 -  Other footwear:  -  Other footwear:  
6403.91 --   Covering the ankle 6403.91 --   Covering the ankle  
6403.99 --   Other 6403.99 --   Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
64.03 Footwear with outer soles of 
rubber, plastics, leather or 
composition leather and uppers of leather. [CTH, except from split heading ex64.06(a)] 
 
 
HS 2002 Description Rule 
64.03 Footwear with outer soles of 
rubber, plastics, leather or 
composition leather and uppers of leather. [CTH, except from split heading ex64.06(a)] 
 
HS 2007 Description Rule 
64.03 Footwear with outer soles of 
rubber, plastics, leather or 
composition leather and uppers of leather. [CTH, except from split heading ex64.06(a)] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
166. Heading 65.03 and 65.05 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
65.03 Felt hats and other felt 
headgear, made from the 
hat bodies, hoods or plateaux of heading 
65.01, whether or not 
lined or trimmed. - (deleted) Deletion of 
subheading 
6503.00 because of the low volume 
of trade.  JOB/RO/3 
 Page 233 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
65.05 Hats and other headgear, 
knitted or crocheted, or made up from lace, felt 
or other textile fabric, in 
the piece (but   not in 
strips), whether or not 
lined or trimmed; hair-nets of any material, 
whether or not lined or 
trimmed. 65.05 Hats and other headgear, 
knitted or crocheted, or made up from lace, felt 
or other textile fabric, in 
the piece (but not in 
strips), whether or not 
lined or trimmed; hair-nets of any material, 
whether or not lined or 
trimmed.  
6505.10 -  Hair-nets 6505.10 -  Hair-nets  
6505.90 -  Other 6505.90 -  Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
65.03 Felt hats and other felt headgear, made from the hat 
bodies, hoods or plateaux of heading 65.01, whether or 
not lined or trimmed. CTH 
65.05 Hats and other headgear, knitted or crocheted, or made 
up from lace, felt or other textile fabric, in the piece (but   not in strips), whether or not lined or trimmed; 
hair-nets of any material, whether or not lined or 
trimmed. CTH 
 
HS 2002 Description Rule 
65.03 Felt hats and other felt headgear, made from the hat 
bodies, hoods or plateaux of heading 65.01, whether or 
not lined or trimmed. CTH 
65.05 Hats and other headgear, knitted or crocheted, or made 
up from lace, felt or other textile fabric, in the piece (but   not in strips), whether or not lined or trimmed; 
hair-nets of any material, whether or not lined or 
trimmed. CTH 
 
HS 2007 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 
 
(c) Comments by the Secretariat 
 In HS1996 RoO, a change to heading 65.03 from  any other heading, and a change to heading 
65.05 from heading 65.03 was origin conferring.  Therefore, to maintain the same outcome in 
HS2007, a RoO set out at split heading level may be needed.  However, the CTH rule JOB/RO/3 
Page 234  
 
  originally intends to confer origin upon ha ts made from parts of a hat; therefore the 
Secretariat is of the view that "CTHS" is appropriate. 
 
167. Heading 65.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
65.06 Other headgear, whether 
or not lined or trimmed. 65.06 Other headgear, whether 
or not lined or trimmed. Deletion of 
subheading 6506.92 because 
of the low volume 
of trade. 
 -  Other:  -  Other:  
6506.91 -- Of rubber or of 
plastics 6506.91 -- Of rubber or of plastics  
6506.92 -- Of furskin - (deleted)  
6506.99 -- Of other materials 6506.99 -- Of other materials  
 
(b) Technical Rectification 
HS 1996 Description Rule 
65.06 Other headgear, whether or not lined or trimmed CTH 
 
HS 2002 Description Rule 
65.06 Other headgear, whether or not lined or trimmed CTH 
 
HS 2007 Description Rule 
65.06 Other headgear, whether or not lined or trimmed CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
 
168. Heading 66.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
66.03 Parts, trimmings and 
accessories of articles of heading 66.01 or 66.02. 66.03 Parts, trimmings and 
accessories of articles of heading 66.01 or 66.02. Deletion of 
subheading 6603.10 because 
of the low volume 
of trade. 
6603.10 - Handles and knobs - (deleted)   JOB/RO/3 
 Page 235 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
6603.20 - Umbrella frames, 
including frames mounted on shafts 
(sticks) 6603.20 - Umbrella frames, 
including frames mounted on shafts (sticks)  
6603.90 - Other 6603.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
66.03 Parts, trimmings and accessories of articles of heading 
No. 66.01 or 66.02. CTH 
 
HS 2002 Description Rule 
66.03 Parts, trimmings and accessories of articles of heading 
No. 66.01 or 66.02. CTH 
 
HS 2007 Description Rule 
66.03 Parts, trimmings and accessories of articles of heading 
No. 66.01 or 66.02. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains uncha nged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
 169. Heading 68.02 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
68.02 Worked monumental or 
building stone (except 
slate) and articles 
thereof, other than 
goods of heading 68.01; 
mosaic cubes and the like, of natural stone 
(including slate), 
whether or not on a backing; artificially 
coloured granules, 
chippings and powder, of natural stone 
(including slate). 68.02 Worked monumental or 
building stone (except 
slate) and articles 
thereof, other than goods 
of heading 68.01; mosaic 
cubes and the like, of natural stone (including 
slate), whether or not on 
a backing; artificially coloured granules, 
chippings and powder, of 
natural stone (including slate). Deletion of 
subheading 
6802.22 because 
of the low volume 
of trade. JOB/RO/3 
Page 236  
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Other monumental or 
building stone and articles thereof, simply 
cut or sawn, with a flat 
or even surface:  - Other monumental or 
building stone and articles thereof, simply 
cut or sawn, with a flat or 
even surface:  
6802.21 --  Marble, travertine and 
alabaster 6802.21 --  Marble, travertine and 
alabaster  
6802.22 -- Other calcareous stone - (deleted)  
6802.23 --  Granite 6802.23 --  Granite  
6802.29 -- Other stone 6802.29 -- Other stone  
 
(b) Technical Rectification 
HS 1996 Description Rule 
68.02 Worked monumental or building stone (except slate) 
and articles thereof, other than goods of headings 
No. 68.01; mosaic cubes and the like of natural stone 
(including slate), whether or not on a backing; 
artificially coloured granules, chippings and powder, of natural stone (including slate) As specified for subheadings  
6802.10 - Tiles, cubes and similar articles, whether or not 
rectangular (including square), the largest surface area 
of which is capable of being enclosed in a square the side of which is less than 7cm; artificially coloured 
granules, chippings and powder As specified for split 
subheadings  
ex6802.10(a) --   Artificially coloured granules, chippings and 
powder of natural stone (including slate)  CTH, except from granules, 
chippings and powder of 
slate of heading 25.14, or of 
subheadings 2517.41 or 2517.49  
ex6802.10(b) -- Other CTSH 
 -  Other monumental or building stone and articles 
thereof, simply cut or sawn, with a flat or even surface:  
6802.21 --   Marble, trav ertine and alabaster CTH 
6802.22 --   Other calcareous stone CTH 
6802.23 --   Granite CTH 
6802.29 --   Other stone CTH 
 - Other:  
6802.91 --   Marble, trav ertine and alabaster CTSH 
6802.92 --   Other calcareous stone CTSH 
6802.93 --   Granite CTSH 
6802.99   --   Other stone CTSH 
 
HS 2002 Description Rule 
68.02 Worked monumental or building stone (except slate) 
and articles thereof, other than goods of headings 
No. 68.01; mosaic cubes and the like of natural stone 
(including slate), whether or not on a backing; artificially coloured granules, chippings and powder, 
of natural stone (including slate) As specified for subheadings   JOB/RO/3 
 Page 237 
 
 
  HS 2002 Description Rule 
6802.10 - Tiles, cubes and similar articles, whether or not 
rectangular (including square), the largest surface area 
of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured 
granules, chippings and powder As specified for split 
subheadings  
ex6802.10(a) --   Artificially coloured granules, chippings and 
powder of natural stone (including slate)  CTH, except from granules, 
chippings and powder of 
slate of heading 25.14, or of 
subheadings 2517.41 or 2517.49  
ex6802.10(b) -- Other CTSH 
 -  Other monumental or building stone and articles 
thereof, simply cut or sa wn, with a flat or even 
surface:  
 
6802.21 --   Marble, trav ertine and alabaster CTH 
6802.22 --   Other calcareous stone CTH 
6802.23 --   Granite CTH 
6802.29 --   Other stone CTH 
 - Other:  
6802.91 --   Marble, trav ertine and alabaster CTSH 
6802.92 --   Other calcareous stone CTSH 
6802.93 --   Granite CTSH 
6802.99 --   Other stone CTSH 
 
 
HS 2007 Description Rule 
68.02 Worked monumental or building stone (except slate) 
and articles thereof, other than goods of headings 
No. 68.01; mosaic cubes and the like of natural stone 
(including slate), whether or not on a backing; 
artificially coloured granules, chippings and powder, of natural stone (including slate) As specified for subheadings  
6802.10 - Tiles, cubes and similar articles, whether or not 
rectangular (including square), the largest surface area 
of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured 
granules, chippings and powder As specified for split 
subheadings  
ex6802.10(a) --   Artificially coloured granules, chippings and 
powder of natural stone (including slate)  CTH, except from granules, 
chippings and powder of slate of heading 25.14, or of 
subheadings 2517.41 or 
2517.49  
ex6802.10(b) -- Other CTSH 
 -  Other monumental or building stone and articles 
thereof, simply cut or sa wn, with a flat or even 
surface:  
 
6802.21 --   Marble, trav ertine and alabaster CTH 
6802.23 --   Granite CTH 
6802.29 --   Other stone CTH 
 - Other:  
6802.91 --   Marble, trav ertine and alabaster CTSH 
6802.92 --   Other calcareous stone CTSH 
6802.93 --   Granite CTSH 
6802.99   --   Other stone CTSH JOB/RO/3 
Page 238  
 
  (c) Comments by the Secretariat 
 The deletion of HS2002 subheading 6802.22 (products now classified in HS2007 subheading 
ex6802.29) does not modify the scope of the product specific rules set out in the rest of the subheadings of heading 68.02.  Therefore, the RoO can be transposed by the sole elimination 
of subheading 6802.22 RoO.  
170. Heading 68.11 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
68.11 Articles of asbestos-
cement, of cellulose 
fibre-cement or the like. 68.11 Articles of asbestos-
cement, of cellulose 
fibre-cement or the like. Deletion of 
subheading 
6811.30 because 
of the low volume of trade. 
 
Creation of a new 
subheading 
6811.40 for products with 
asbestos and the 
nomenclature of the heading has 
been restructured 
for goods not containing 
asbestos based on 
the Basel Convention on the 
control of the 
transboundery movements of 
hazardous waste 
and their disposal. 
6811.10 -  Corrugated sheets - (deleted)  
6811.20 -  Other sheets, panels, 
tiles and similar articles - (deleted)  
6811.30 -  Tubes, pipes and tube 
or pipe fittings - (deleted)  
  6811.40 - Containing asbestos  
   -  Not containing 
asbestos:  
  6811.81 -- Corrugated sheets  
  6811.82 -- Other sheets, panels, 
tiles and similar articles  
  6811.83 -- Tubes, pipes and tube 
or pipe fittings  
  6811.89 -- Other articles  
6811.90 -  Other articles - (deleted)  
  JOB/RO/3 
 Page 239 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
68.11 Articles of asbestos-cemen t, of cellulose fibres-cement 
or the like CTSH 
 
HS 2002 Description Rule 
68.11 Articles of asbestos-cemen t, of cellulose fibres-cement 
or the like CTSH 
 
HS 2007 Description Rule 
68.11 Articles of asbestos-cemen t, 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 the HS2007 nomenclature, articles of head ing 68.11 which contain asbestos are classified 
in the new subheading 6811.40 (HS2002 ex6811.10, ex6811.20, ex6811.30, and ex6811.90). Therefore, in order to keep the same outco me as in HS1996 RoO, a HS2007 RoO set out at 
split heading level may be needed. The orig in conferring processes recognised by this 
structure are:  changes from or to corrugated sheets to other sheets, panels, tiles and similar 
articles; or to tubes, pipes and tube or pipe fittings; or other articles. 
 
171. Heading 68.12 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
68.12 Fabricated asbestos 
fibres; mixtures with a basis of asbestos or with 
a basis of asbestos and 
magnesium carbonate; articles of such mixtures 
or of asbestos (for 
example, thread, woven fabric, clothing, 
headgear, footwear, 
gaskets), whether or not reinforced, other than 
goods of heading 68.11 
or 68.13. 68.12 Fabricated asbestos 
fibres; mixtures with a basis of asbestos or with 
a basis of asbestos and 
magnesium carbonate; articles of such mixtures 
or of asbestos (for 
example, thread, woven fabric, clothing, 
headgear, footwear, 
gaskets), whether or not reinforced, other than 
goods of heading 68.11 
or 68.13. New subheading 
6812.80 has been created for goods 
of heading 68.12 
made of crocidolite based 
on the Rotterdam 
Convention.   
New subheading 
6812.91 to 6812.99 have been 
created to cover 
products of heading 68.12 
other than those 
made of 
crocidolite. 
6812.50 -  Clothing, clothing 
accessories, footwear and headgear - (deleted)  JOB/RO/3 
Page 240  
 
  HS2002 Description HS 2007 Description Reason for 
change 
6812.60 -  Paper, millboard and 
felt - (deleted)  
6812.70 -  Compressed asbestos 
fibre jointing, in sheets 
or rolls - (deleted)  
  6812.80 - Of crocidolite  
6812.90 -  Other  - Other:  
  6812.91 -- Clothing, clothing 
accessories, footwear and 
headgear  
  6812.92 -- Paper, millboard and 
felt  
  6812.93 -- Compressed asbestos 
fibre jointing, in sheets or 
rolls  
  6812.99 -- Other  
  
(b) Technical Rectification 
HS 1996 Description Rule 
68.12 Fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, 
footwear, gaskets), whether or not reinforced, other than goods of heading No. 68.11 or 68.13. As specified for subheadings 
  
 
 
6812.10 - Fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium carbonate CTH 
  
6812.20 - Yarn and thread CTSH 
6812.30 - Cords and string, whether or not plaited [CTSH, except from 
subheading 6812.20]  
6812.40 - Woven or knitted fabric CTSH 
6812.50 - Clothing, clothing accessori es, footwear and headgear CTSH 
6812.60 - Paper, millboard and felt CTSH 
6812.70 - Compressed asbestos fibre jointing, in sheets or rolls CTSH 
6812.90 - Other CTSH 
 
HS 200266 Description Rule 
68.12 Fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium 
carbonate; articles of such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other 
than goods of heading No. 68.11 or 68.13. As specified for subheading 
 
 
 
6812.50 - Clothing, clothing  accessories, footwear and 
headgear CTSH 
 
6812.60 - Paper, millboard and felt CTSH  
6812.70 - Compressed asbestos fibre jointing, in sheets or rolls CTSH  
6812.90 Other As specified for split 
subheading 
                                                      
66 As per recommendation in JOB/RO/2.  JOB/RO/3 
 Page 241 
 
 
  HS 200266 Description Rule 
ex6812.90(a) -- fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium 
carbonate CTH 
ex6812.90(b) --Yarn and thread CTSHS 
ex6812.90(c) --Cords and string, whether or not plaited [CTSHS, except from split 
subheading 6812.90(b)] 
ex6812.90(d) --woven or knitted fabric CTSHS 
ex6812.90(e) --Other CTSHS 
 
HS 2007 Description Rule 
68.12 Fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, 
footwear, gaskets), whether or not reinforced, other 
than goods of heading 68.11 or 68.13. As specified for split heading 
ex68.12(a) -  Clothing, clothing accesso ries, footwear and headgear CTHS 
ex6812(b) -  Paper, millboard and felt CTHS  
ex6812(c) -  Compressed asbestos fibre jointing, in sheets or rolls CTHS  
ex68.12(d) - Fabricated asbestos fibres; mixtures with a basis of 
asbestos or with a basis of asbestos and magnesium carbonate CTH 
ex68.12(e) - Yarn and thread CTHS 
ex68.12(f) - Cords and string, whether or not plaited [CTHS, except from split 
heading ex68.12(e)] 
ex68.12(g) - Woven or knitted fabric CTHS 
ex68.12(h) - Other CTHS 
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, articles of h eading 68.12 which contain crocidolite are 
classified in new subheading 6812.80.  Therefore,  in order to keep the same outcome as in 
HS1996 RoO, a HS2007 RoO set out at split head ing level may be needed.  This split 
structure recognises as origin conferring pro cesses, changes from fibres to yarn, yarn to 
fabrics, and fabrics to articles of asbestos as origin conferring processes regardless of their content in crocidolite.  For fibres of HS 2002 split subheading ex6812.90 (a), a CTH rule 
should be maintained in HS2007 not to allow any changes within heading 68.12. 
 
172. Heading 68.13 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
68.13 Friction material and 
articles thereof (for 
example, sheets, rolls, strips, segments, discs, 
washers, pads), not 
mounted, for brakes, for clutches or the like, with 
a basis of asbestos, of 
other mineral substances or of cellulose, whether 68.13 Friction material and 
articles thereof (for 
example, sheets, rolls, strips, segments, discs, 
washers, pads), not 
mounted, for brakes, for clutches or the like, with 
a basis of asbestos, of 
other mineral substances or of cellulose, whether Creation of new 
subheading 
6813.20 for products with 
asbestos and the 
nomenclature of the heading has 
been restructured 
for goods not containing JOB/RO/3 
Page 242  
 
  HS2002 Description HS 2007 Description Reason for 
change 
or not combined with 
textile or other materials or not combined with 
textile or other materials. asbestos based on 
the Basel Convention on the 
control of the 
transboundery 
mouvements of 
hazardous waste and their disposal. 
6813.10 - Brake linings and pads    
  6813.20 - Containing asbestos  
   - Not containing 
asbestos:  
  6813.81 -- Brake linings and pads  
  6813.89 -- Other  
6813.90 - Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
68.13 Friction material and ar ticles thereof (for example, 
sheets, rolls, strips, segments, discs, washers, pads), not 
mounted, for brakes, for clutches or the like, with a 
basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other 
materials. CTH 
 
HS 2002 Description Rule 
68.13 Friction material and ar ticles thereof (for example, 
sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a 
basis of asbestos, of other mineral substances or of 
cellulose, whether or not combined with textile or other materials CTH 
 
HS 2007 Description Rule 
68.13 Friction material and ar ticles thereof (for example, 
sheets, rolls, strips, segments, discs, washers, pads), not 
mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of 
cellulose, whether or not combined with textile or other 
materials. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains uncha nged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
  JOB/RO/3 
 Page 243 
 
 
  173. Heading 69.09 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
69.09 Ceramic wares for 
laboratory, chemical or 
other technical uses; 
ceramic troughs, tubs 
and similar receptacles 
of a kind used in agriculture; ceramic 
pots, jars and similar 
articles of a kind used for the conveyance or 
packing of goods. 69.09 Ceramic wares for 
laboratory, chemical or 
other technical uses; 
ceramic troughs, tubs 
and similar receptacles of 
a kind used in agriculture; ceramic pots, 
jars and similar articles 
of a kind used for the conveyance or packing 
of goods. Creation of new 
subheading 
8536.70 for 
connectors for 
optical fibres, 
optical fibre bundles or cables 
which have been 
initially classified according to the 
constituent 
material. 
 -  Ceramic wares for 
laboratory, chemical or 
other technical uses:  - Ceramic wares for 
laboratory, chemical or 
other technical uses:  
6909.11 -- Of porcelain or china 6909.11 -- Of porcelain or china  
6909.12 -- Articles having a 
hardness equivalent to 9 or more on the Mohs 
scale 6909.12 -- Articles having a 
hardness equivalent to 9 or more on the Mohs 
scale  
6909.19 -- Other 6909.19 -- Other  
  85.36 Electrical apparatus for 
switching or protecting 
electrical circuits, or for 
making connections to or in electrical circuits (for 
example, switches, 
relays, fuses, surge suppressors, plugs, 
sockets, lamp-holders 
and other connectors, junction boxes), for a 
voltage not exceeding 
1,000 volts; connectors for optical fibres, optical 
fibre bundles or cables.  
  8536.70 - Connectors for optical 
fibres, optical fibre bundles or cables  
 
(b) Technical Rectification 
HS 1996 Description Rule 
69.09 Ceramic wares for laboratory, chemical or other 
technical uses; ceramic troughs, tubs and similar 
receptacles of a kind used in agriculture; ceramic pots, 
jars and similar articles of a kind used for the 
conveyance or packing of goods. CTH 
 JOB/RO/3 
Page 244  
 
  HS 1996 Description Rule 
85.36 Electrical apparatus for switching or protecting 
electrical circuits, or for ma king connections to or in 
electrical circuits (for exampl e, switches, relays, fuses, 
surge suppressors, plugs,  sockets, lamp-holders, 
junction boxes), for a voltage not exceeding 1,000 
volts. CTH CTH, except 
from heading 
85.38; or 35% value 
added. 
 
HS 2002 Description Rule 
69.09 Ceramic wares for laboratory, chemical or other 
technical uses; ceramic troughs, tubs and similar 
receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the 
conveyance or packing of goods. CTH 
 
 
HS 2007 Description Rule 
69.09 Ceramic wares for laboratory, chemical or other 
technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, 
jars and similar articles of a kind used for the 
conveyance or packing of goods. CTH, except from ceramic 
connectors for optical fibres, optical fibre bundles or 
cables, classified in 
subheading 8536.70 
 
(c) Comments by the Secretariat 
 Ceramic connectors for optical fibres, optical fibre bundles or cables previously classified in 
heading ex69.09 are now part of subheading 8536.70. Therefore, an exception to the CTH 
rule may be needed in the product specific rule of heading 69.09. 
 
174. Heading 70.12 and 70.20 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
70.12 Glass inners for vacuum 
flasks or for other 
vacuum vessels. - (deleted) Deletion of 
heading 70.12 
because of the low volume of trade. 
70.20 Other articles of glass. 70.20 Other articles of glass.  
 
(b) Technical Rectification 
HS 1996 Description Rule 
70.12 Glass inner for vacuum flasks or for other vacuum 
vessels. CTH  
70.20 Other articles of glass. CTH 
 
HS 2002 Description Rule 
70.12 Glass inner for vacuum flasks or for other vacuum 
vessels. CTH  
70.20 Other articles of glass. CTH 
  JOB/RO/3 
 Page 245 
 
 
  HS 2007 Description Rule 
70.20 Other articles of glass. As specified for split heading 
ex70.20(a) - Glass inner for vacuum flasks or for other vacuum 
vessels CTHS 
ex70.20(b) - Other CTHS 
 
(c) Comments by the Secretariat 
 In HS1996 and HS2002, change from or to glass inner vacuum flasks or for other vacuum 
vessels (heading 70.12) from or to other articles of glass classified in heading 70.20 was 
origin conferring. To maintain these changes as origin conferring processes, a RoO at split 
heading level may be needed. 
 
175. Heading 70.13 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
70.13 Glassware of a kind 
used for table, kitchen, toilet, office, indoor 
decoration or similar 
purposes (other than that of heading 70.10 or 
70.18). 70.13 Glassware of a kind used 
for table, kitchen, toilet, office, indoor decoration 
or similar purposes 
(other than that of heading 70.10 or 70.18). Subheadings 
7073.21 and 7013.29 have been 
subdivided for 
stemware type drinking glasses, 
and subheadings 
7013.31 to 39 have been renumbered 
respectively. 
7013.10  - Of glass-ceramics 7013.10  - Of glass-ceramics  
 - Drinking glasses other 
than of glass-ceramics:    
   - Stemware drinking 
glasses, other than of 
glass-ceramics:  
7013.21 -- Of lead crystal - (deleted)  
  7013.22 -- Of lead crystal  
  7013.28 -- Other  
7013.29 -- Other - (deleted)  
 - Glassware of a kind 
used for table (other than 
drinking glasses) or 
kitchen purposes other than of glass-ceramics: - (deleted)  
   - Other drinking glasses, 
other than of glass 
ceramics:  
7013.31 -- Of lead crystal - (deleted)  
7013.32 -- Of glass having a 
linear coefficient of 
expansion not exceeding 
5 x 10-6 per Kelvin 
within a temperature 
range of   0 C to 300 C - (deleted)  
  7013.33 -- Of lead crystal  
  7013.37 -- Other  JOB/RO/3 
Page 246  
 
  HS2002 Description HS 2007 Description Reason for 
change 
7013.39 -- Other - (deleted)  
   - Glassware of a kind 
used for table (other than drinking glasses) or 
kitchen purposes, other 
than of glass-ceramics:  
  7013.41 -- Of lead crystal  
  7013.42 -- Of glass having a 
linear coefficient of 
expansion not exceeding 5 x 10
-6 per Kelvin 
within a temperature 
range of 0°C to 300°C  
  7013.49 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
70.13 Glassware of a kind used for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other 
than that of heading No. 70.10 or 70.18).  As specified for split headings  
 
ex70.13(a) - Cut  [CTH or change by chemically 
etching, sand-blasting or 
grinding with subsequent acid 
polishing, of unworked glassware (not etched, sand-
blasted, ground, carved, 
engraved or otherwise 
decorated).]  
ex70.13(b) - Other CTH  
 
HS 2002 Description Rule 
70.13 Glassware of a kind used for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18).  As specified for split 
headings  
 
ex70.13(a) - Cut  [CTH or change by 
chemically etching, sand-
blasting or grinding with subsequent acid polishing, of 
unworked glassware (not 
etched, sand-blasted, ground, carved, engraved or 
otherwise decorated).]  
ex70.13(b) - Other CTH  
 
HS 2007 Description Rule 
70.13 Glassware of a kind used for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18).  As specified for split 
headings  
 
ex70.13(a) - Cut  [CTH or change by 
chemically etching, sand-
blasting or grinding with  JOB/RO/3 
 Page 247 
 
 
  HS 2007 Description Rule 
subsequent acid polishing, of 
unworked glassware (not 
etched, sand-blasted, ground, carved, engraved or 
otherwise decorated).]  
ex70.13(b) - Other CTH  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, set out at split 
heading level.  Therefore, no modification is n eeded; the rule can be transposed directly.  
 
176. Heading 72.25 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
72.25 Flat-rolled products of 
other alloy steel, of a width of 600 mm or 
more. 72.25 Flat-rolled products of 
other alloy steel, of a width of 600 mm or 
more. Deletion of 
subheading 7225.20 because 
of the low volume 
of trade. 
7225.20 - Of high speed steel - (deleted)  
7225.30 - Other, not further 
worked than hot-rolled, 
in coils 7225.30 - Other, not further 
worked than hot-rolled, in 
coils  
7225.40 - Other, not further 
worked than hot-rolled, not in coils 7225.40 - Other, not further 
worked than hot-rolled, not in coils  
7225.50 - Other, not further 
worked than cold-rolled 
(cold-reduced) 7225.50 - Other, not further 
worked than cold-rolled 
(cold-reduced)  
 - Other:  - Other:  
7225.91 --  Electrolytically 
plated or coated with 
zinc 7225.91 --  Electrolytically 
plated or coated with zinc  
7225.92 --  Otherwise plated or 
coated with zinc 7225.92 --  Otherwise plated or 
coated with zinc  
7225.99 --  Other 7225.99 --  Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
72.25 Flat-rolled products of other alloy steel, of a width 
of 600 mm or more. As specified for split headings 
ex72.25(a) - Not further worked than hot-rolled CTH 
ex72.25(b) - Not further worked than cold-rolled CTHS 
ex72.25(c) - Clad CTHS 
ex72.25(d) - Other [CTHS] 
 JOB/RO/3 
Page 248  
 
  HS 2002 Description Rule 
72.25 Flat-rolled products of other alloy steel, of a width of 
600 mm or more. As specified for split 
headings 
ex72.25(a) - Not further worked than hot-rolled CTH 
ex72.25(b) - Not further worked than cold-rolled CTHS 
ex72.25(c) - Clad CTHS 
ex72.25(d) - Other [CTHS] 
 
HS 2007 Description Rule 
72.25 Flat-rolled products of other alloy steel, of a width of 
600 mm or more. As specified for split 
headings 
ex72.25(a) - Not further worked than hot-rolled CTH 
ex72.25(b) - Not further worked than cold-rolled CTHS 
ex72.25(c) - Clad CTHS 
ex72.25(d) - Other [CTHS] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, set out at split 
heading level.  Therefore, no modification is n eeded; the rule can be transposed directly.  
 
177. Heading 72.26 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
72.26 Flat-rolled products of 
other alloy steel, of a width of less than 600 
mm. 72.26 Flat-rolled products of 
other alloy steel, of a width of less than 600 
mm. Deletion of 
subheading 7226.93 and 
7226.94 because 
of the low volume of trade. 
 - Other:  - Other:  
7226.91 --  Not further worked 
than hot-rolled 7226.91 --  Not further worked 
than hot-rolled  
7226.92 --  Not further worked 
than cold-rolled (cold-reduced) 7226.92 --  Not further worked 
than cold-rolled (cold-reduced)  
7226.93 --  Electrolytically 
plated or coated with 
zinc - (deleted)  
7226.94 --  Otherwise plated or 
coated with zinc - (deleted)  
7226.99 --  Other 7226.99 --  Other  
  JOB/RO/3 
 Page 249 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
72.26 Flat-rolled products of other alloy steel, of a width 
of less than 600 mm. As specified for split headings 
ex72.26(a) - Not further worked than hot-rolled CTH, except from heading 72.25 
ex72.26(b) - Not further worked than cold-rolled CTHS, except from cold-rolled 
products of heading 72.25 
ex72.26(c) - Clad CTHS 
ex72.26(d) - Other CTHS 
 
HS 2002 Description Rule 
72.26 Flat-rolled products of other alloy steel, of a width 
of less than 600 mm. As specified for split headings 
ex72.26(a) - Not further worked than hot-rolled CTH, except from heading 72.25 
ex72.26(b) - Not further worked than cold-rolled CTHS, except from cold-rolled 
products of heading 72.25 
ex72.26(c) - Clad CTHS 
ex72.26(d) - Other CTHS 
 
HS 2007 Description Rule 
72.26 Flat-rolled products of other alloy steel, of a width 
of less than 600 mm. As specified for split headings 
ex72.26(a) - Not further worked than hot-rolled CTH, except from heading 72.25 
ex72.26(b) - Not further worked than cold-rolled CTHS, except from cold-rolled 
products of heading 72.25 
ex72.26(c) - Clad CTHS 
ex72.26(d) - Other CTHS 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, set out at split heading level.  Therefore, no modification is n eeded; the rule can be transposed directly.  
 
178. Heading 72.29 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
72.29 Wire of other alloy 
steel. 72.29 Wire of other alloy steel. Deletion of 
subheading 
7229.10 because 
of the low volume of trade. 
7229.10 - Of high speed steel - (deleted)  
7229.20 - Of silico-manganese 
steel 7229.20 - Of silico-manganese 
steel  
7229.90 - Other 7229.90 - Other  
 JOB/RO/3 
Page 250  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
72.29 Wire of other alloy steel. CTH, except from headings 
72.27 through 72.28; or change from headings 72.27 
through 72.28, provided the 
material has been cold-formed. 
 
HS 2002 Description Rule 
72.29 Wire of other alloy steel. CTH, except from headings 
72.27 through 72.28; or 
change from headings 72.27 through 72.28, provided the 
material has been cold-
formed. 
 
HS 2007 Description Rule 
72.29 Wire of other alloy steel. CTH, except from headings 
72.27 through 72.28; or 
change from headings 72.27 
through 72.28, provided the material has been cold-
formed. 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
179. Heading 73.04 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
73.04 Tubes, pipes and hollow 
profiles, seamless, of iron (other than cast 
iron) or steel. 73.04 Tubes, pipes and hollow 
profiles, seamless, of iron (other than cast iron) 
or steel. Subheadings 
7304.10 and 7304.21 have been 
subdivided to 
create new subheadings for 
line pipe of 
stainless steel and for casing, tubing 
and drill pipe of 
stainless steel. 
7304.10 - Line pipe of a kind 
used for oil or gas 
pipelines  - Line pipe of a kind 
used for oil or gas 
pipelines:   JOB/RO/3 
 Page 251 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
  7304.11 -- Of stainless steel  
  7304.19 -- Other  
 - Casing, tubing and drill 
pipe, of a kind used in 
drilling for oil or gas:  - Casing, tubing and drill 
pipe, of a kind used in 
drilling for oil or gas:  
7304.21 -- Drill pipe - (deleted)  
  7304.22 -- Drill pipe of stainless 
steel  
  7304.23 -- Other drill pipe  
  7304.24 -- Other, of stainless steel  
7304.29 -- Other 7304.29 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
73.04 Tubes, pipes and hollow profiles, seamless, of iron 
(other than cast iron) or steel. As specified for subheadings 
7304.10 - Line pipe of a kind used for oil or gas pipelines CTH 
 - Casing, tubing and drill pipe, of a kind used in 
drilling for oil or gas   
7304.21 --   Drill pipe  CTH 
7304.29 --   Other  CTH  
 --   Other, of circular cross-section, of iron or non-alloy 
steel:   
7304.31 --   Cold-drawn or cold-rolled (cold-reduced)  CTH;  or change from hollow 
profiles of subheading 
7304.39 
7304.39 -- Other CTH  
 - Other, of circular cross- section, of stainless steel:  
7304.41 -- Cold-drawn or cold-rolled (cold-reduced) CTH, or change from hollow 
profiles of subheading 
7304.49 
7304.49 --   Other CTH  
 - Other, of circular cross-section, of other alloy steel:  
7304.51 --   Cold-drawn or cold-rolled (cold-reduced) CTH, or change from hollow 
profiles of subheading 
7304.59 
7304.59 --   Other CTH  
7304.90 - Other CTH  
 
HS 2002 Description Rule 
73.04 Tubes, pipes and hollow profiles, seamless, of iron 
(other than cast iron) or steel. As specified for subheadings 
7304.10 - Line pipe of a kind used for oil or gas pipelines CTH 
 - Casing, tubing and drill pipe, of a kind used in 
drilling for oil or gas   
7304.21 --   Drill pipe  CTH 
7304.29 --   Other  CTH  
 --   Other, of circular cross-section, of iron or non-alloy 
steel:   
7304.31 --   Cold-drawn or cold-rolled (cold-reduced)  CTH; or change from hollow 
profiles of subheading 
7304.39 JOB/RO/3 
Page 252  
 
  HS 2002 Description Rule 
7304.39 -- Other CTH  
 - Other, of circular cross- section, of stainless steel:  
7304.41 -- Cold-drawn or cold-rolled (cold-reduced) CTH, or change from hollow 
profiles of subheading 7304.49 
7304.49 --   Other CTH  
 - Other, of circular cross-section, of other alloy steel:  
7304.51 --   Cold-drawn or cold-rolled (cold-reduced) CTH, or change from hollow 
profiles of subheading 
7304.59 
7304.59 --   Other CTH  
7304.90 - Other CTH  
 
HS 2007 Description Rule 
73.04 Tubes, pipes and hollow profiles, seamless, of iron 
(other than cast iron) or steel. As specified for subheadings 
 - Line pipe of a kind used for oil or gas pipelines  
7304.11 -- Of stainless steel CTH 
7304.19 -- Other CTH 
 - Casing, tubing and drill pipe, of a kind used in 
drilling for oil or gas:   
7304.22 --   Drill pipe of stainless steel  CTH 
7304.23 -- Other drill pipe CTH 
7304.24 -- Other, of stainless steel CTH 
7304.29 --   Other  CTH  
 --   Other, of circular cross-section, of iron or non-alloy 
steel:   
7304.31 --   Cold-drawn or cold-rolled (cold-reduced)  CTH; or change from hollow 
profiles of subheading 7304.39 
7304.39 -- Other CTH  
 - Other, of circular cross- section, of stainless steel:  
7304.41 -- Cold-drawn or cold-rolled (cold-reduced) CTH, or change from hollow 
profiles of subheading 7304.49 
7304.49 --   Other CTH  
 - Other, of circular cross-section, of other alloy steel:  
7304.51 --   Cold-drawn or cold-rolled (cold-reduced) CTH, or change from hollow 
profiles of subheading 
7304.59 
7304.59 --   Other CTH  
7304.90 - Other CTH  
 
(c) Comments by the Secretariat 
 Subheadings 7304.10 and 7304.21 have been divided to create additional subheadings. 
However, the coverage of the heading remains unchanged.  The RoO can be transposed by the 
sole reproduction of the product specific rule  "CTH" to the newly created subheadings 
7304.11, 7304.19; and 7304.22 to 7304.24.  
  JOB/RO/3 
 Page 253 
 
 
  180. Heading 73.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
73.06 Other tubes, pipes and 
hollow profiles (for 
example, open seam or 
welded, riveted or 
similarly closed), of iron 
or steel. 73.06 Other tubes, pipes and 
hollow profiles (for 
example, open seam or 
welded, riveted or 
similarly closed), of iron 
or steel. Subheadings 
7306.10 and 
7306.20 have been 
subdivided to 
create new 
subheadings for welded line pipe, 
casing and tubing 
of stainless steel and other welded 
line pipe, casing 
and tubing. 
7306.10 - Line pipe of a kind 
used for oil or gas 
pipelines  - Line pipe of a kind 
used for oil or gas 
pipelines:  
  7306.11 -- Welded, of stainless 
steel  
  7306.19 -- Other  
7306.20 - Casing and tubing of a 
kind used in drilling for 
oil or gas  - Casing and tubing of a 
kind used in drilling for 
oil or gas:  
  7306.21 -- Welded, of stainless 
steel  
  -- Other  
7306.60 - Other, welded, of 
non-circular cross-
section - Other, welded, of non-
circular cross-section: Subheading 
73.06.60 has been 
subdivided to create a new 
subheading 
7306.61 for tubes, pipes and hollows 
of square or 
rectangular cross-section 
  7306.61 -- Of square or 
rectangular cross-section  
  7306.69 -- Of other non-circular 
cross-section  
 
(b) Technical Rectification 
HS 1996 Description Rule 
73.06 Other tubes, pipes and hollow profiles (for example, 
open seam or welded, riveted or similarly closed), of 
iron or steel. CTH 
 JOB/RO/3 
Page 254  
 
  HS 2002 Description Rule 
73.06 Other tubes, pipes and hollow profiles (for example, 
open seam or welded, riveted or similarly closed), of 
iron or steel. CTH 
 
HS 2007 Description Rule 
73.06 Other tubes, pipes and hollow profiles (for example, 
open seam or welded, riveted or similarly closed), of 
iron or steel. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
181. Heading 73.14 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
73.14 Cloth (including endless 
bands), grill, netting and fencing, of iron or steel 
wire; expanded metal of 
iron or steel. 73.14 Cloth (including endless 
bands), grill, netting and fencing, of iron or steel 
wire; expanded metal of 
iron or steel. Deletion of 
subheading 7314.13 because 
of the low volume 
of trade. 
 - Woven cloth:  - Woven cloth:  
7314.12 -- Endless bands for 
machinery, of stainless 
steel 7314.12 -- Endless bands for 
machinery, of stainless 
steel  
7314.13 -- Other endless bands 
for machinery - (deleted)  
7314.14 -- Other woven cloth, 
of stainless steel 7314.14 -- Other woven cloth, of 
stainless steel  
7314.19 -- Other 7314.19 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
73.14 Cloth (including endless bands), grill, netting and 
fencing, of iron or steel wire; expanded metal of iron or steel. CTH 
 
HS 2002 Description Rule 
73.14 Cloth (including endless bands), grill, netting and 
fencing, of iron or steel wire; expanded metal of iron or 
steel. CTH 
  JOB/RO/3 
 Page 255 
 
 
  HS 2007 Description Rule 
73.14 Cloth (including endless bands), grill, netting and 
fencing, of iron or steel wire; expanded metal of iron or 
steel. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
 182. Heading 73.19 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
73.19 Sewing needles, knitting 
needles, bodkins, 
crochet hooks, 
embroidery stilettos and similar articles, for use 
in the hand, of iron or 
steel; safety pins and other pins of iron or 
steel, not elsewhere 
specified or included. 73.19 Sewing needles, knitting 
needles, bodkins, crochet 
hooks, embroidery 
stilettos and similar articles, for use in the 
hand, of iron or steel; 
safety pins and other pins of iron or steel, not 
elsewhere specified or 
included. Deletion of 
subheading 
7319.10 because 
of the low volume of trade. 
7319.10 - Sewing, darning or 
embroidery needles - (deleted)  
7319.20 - Safety pins 7319.20 - Safety pins  
7319.30 - Other pins 7319.30 - Other pins  
7319.90 - Other 7319.90 - Other  
 
(b) Technical Rectification 
HS 1996 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 elsewh ere specified or included. CTH 
 
HS 2002 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 elsewh ere specified or included. CTH 
 JOB/RO/3 
Page 256  
 
  HS 2007 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 elsewh ere specified or included. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains uncha nged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
183. Heading 73.21 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
73.21 Stoves, ranges, grates, 
cookers (including those 
with subsidiary boilers for central heating), 
barbecues, braziers, gas-
rings, plate warmers and similar non-electric 
domestic appliances, 
and parts thereof, of iron 
or steel. 73.21 Stoves, ranges, grates, 
cookers (including those 
with subsidiary boilers for central heating), 
barbecues, braziers, gas-
rings, plate warmers and similar non-electric 
domestic appliances, and 
parts thereof, of iron or 
steel. The scope of new 
subheading 
7321.19 and 7321.89 has been 
expanded to cover 
other cooking appliances and 
plate warmers, and 
other appliances of 
heading 73.21.  
 Consequently 
subheadings 
7321.13 and 7321.83 have been 
deleted. 
 - Cooking appliances 
and plate warmers:  - Cooking appliances 
and plate warmers:  
7321.11 -- For gas fuel or for 
both gas and other fuels 7321.11 -- For gas fuel or for 
both gas and other fuels  
7321.12 -- For liquid fuel 7321.12 -- For liquid fuel  
7321.13 -- For solid fuel - (deleted)  
  7321.19 -- Other, including 
appliances  for solid fuel  
 - Other appliances:  - Other appliances:  
7321.81 -- For gas fuel or for 
both gas and other fuels 7321.81 -- For gas fuel or for 
both gas and other fuels  
7321.82 -- For liquid fuel 7321.82 -- For liquid fuel  
7321.83 -- For solid fuel - (deleted)  
  7321.89 -- Other, including 
appliances  for solid fuel  
7321.90 - Parts 7321.90 - Parts  
  JOB/RO/3 
 Page 257 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
73.21 Stoves, ranges, grates, cookers (including those with 
subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-
electric domestic appliances and parts thereof, of iron 
or steel. CTH 
 
HS 2002 Description Rule 
73.21 Stoves, ranges, grates, cookers (including those with 
subsidiary boilers for central heating), barbecues, 
braziers, gas-rings, plate warmers and similar non-
electric domestic appliances, an d parts thereof, of iron 
or steel. CTH 
 
HS 2007 Description Rule 
73.21 Stoves, ranges, grates, cookers (including those with 
subsidiary boilers for central heating), barbecues, 
braziers, gas-rings, plate warmers and similar non-electric domestic appliances, an d parts thereof, of iron 
or steel. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
184. Heading 74.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
74.01 Copper mattes; cement 
copper (precipitated 
copper). 74.01 Copper mattes; cement 
copper (precipitated 
copper). Deletion of 
subheading 
7401.10 and 
7401.20 because 
of the low volume of trade. 
7401.10 - Copper mattes - (deleted)  
7401.20 - Cement copper 
(precipitated copper) - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
74.01 Copper mattes; cement copp er (precipitated copper). CTH 
 JOB/RO/3 
Page 258  
 
  HS 2002 Description Rule 
74.01 Copper mattes; cement copp er (precipitated copper). CTH 
 
HS 2007 Description Rule 
74.01 Copper mattes; cement copp er (precipitated copper). CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
 
185. Heading 74.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
74.03 Refined copper and 
copper alloys, 
unwrought. 74.03 Refined copper and 
copper alloys, 
unwrought. Deletion of 
subheading 
7403.23 because of the low volume 
of trade. 
 - Copper alloys:  - Copper alloys:  
7403.21 -- Copper-zinc base 
alloys (brass) 7403.21 -- Copper-zinc base 
alloys (brass)  
7403.22 -- Copper-tin base 
alloys (bronze) 7403.22 -- Copper-tin base 
alloys (bronze)  
7403.23 -- Copper-nickel base 
alloys (cupro-nickel) or 
copper-nickel-zinc base alloys (nickel silver) - (deleted)  
7403.29 -- Other copper alloys 
(other than master alloys 
of heading 74.05) 7403.29 -- Other copper alloys 
(other than master alloys 
of heading 74.05)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
74.03 Refined copper and copper alloys, unwrought. As specified for subheadings  
  - Refined copper:  
7403.11 --   Cathodes and sections of cathodes CTH  
7403.12 --   Wire-bars CTH 
7403.13 --   Billets CTH 
7403.19 --   Other CTH 
 - Copper alloys:  
7403.21 --   Copper-zinc base alloys (brass) CTSH 
7403.22 --   Copper-tin base alloys (bronze) CTSH 
7403.23 --   Copper-nickel base alloys (cupro-nickel) or copper-
nickel-zinc base alloys (nickel silver) CTSH 
7403.29 --   Other copper alloys (other than master alloys of 
heading No. 74.05) CTSH  JOB/RO/3 
 Page 259 
 
 
   
HS 2002 Description Rule 
74.03 Refined copper and copper alloys, unwrought. As specified for subheadings  
  - Refined copper:  
7403.11 --   Cathodes and sections of cathodes CTH  
7403.12 --   Wire-bars CTH 
7403.13 --   Billets CTH 
7403.19 --   Other CTH 
 - Copper alloys:  
7403.21 --   Copper-zinc base alloys (brass) CTSH 
7403.22 --   Copper-tin base alloys (bronze) CTSH 
7403.23 --   Copper-nickel base alloys (cupro-nickel) or copper-
nickel-zinc base alloys (nickel silver) CTSH 
7403.29 --   Other copper alloys (other than master alloys of 
heading No. 74.05) CTSH 
 
HS 2007 Description Rule 
74.03 Refined copper and copper alloys, unwrought. As specified for subheadings  
  - Refined copper:  
7403.11 --   Cathodes and sections of cathodes CTH  
7403.12 --   Wire-bars CTH 
7403.13 --   Billets CTH 
7403.19 --   Other CTH 
 - Copper alloys:  
7403.21 --   Copper-zinc base alloys (brass) CTSH 
7403.22 --   Copper-tin base alloys (bronze) CTSH 
7403.29 --   Other copper alloys (other than master alloys of 
heading No. 74.05) As specified for split 
subheading 
ex7403.29(a) --- Copper-nickel base alloys (cupro-nickel) or copper-
nickel-zinc base alloys (nickel silver) CTSHS 
ex7403.29(b) --- Other CTSHS 
 
(c) Comments by the Secretariat 
 Products classified in HS2002 subheading 7403.23 are now part of HS2007 subheading 
7403.29. A rule set out at split subheading leve l may be needed for subheading 7403.29, in 
order to recognise as origin conferring a change  from/to copper-nickel base alloys or copper-
nickel-zinc base alloys from or to other cooper alloys. 
 
186. Heading 74.07 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
74.07 Copper bars, rods and 
profiles. 74.07  Deletion of 
subheading 7407.22 because 
of the low volume 
of trade. 
7407.10 - Of refined copper 7407.10 - Of refined copper  
 - Of copper alloys:  - Of copper alloys:  
7407.21 -- Of copper-zinc base 
alloys (brass) 7407.21 -- Of copper-zinc base 
alloys (brass)  JOB/RO/3 
Page 260  
 
  HS2002 Description HS 2007 Description Reason for 
change 
7407.22 -- Of copper-nickel 
base alloys (cupro-nickel) or copper-nickel-
zinc base alloys (nickel 
silver) - (deleted)  
7407.29 -- Other 7407.29 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
74.07 Copper bars, rods and profiles. CTH 
 
HS 2002 Description Rule 
74.07 Copper bars, rods and profiles. CTH 
 
HS 2007 Description Rule 
74.07 Copper bars, rods and profiles. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains uncha nged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
187. Headings 74.14, 74.16, 74.17 and 74.19 (to be revised when 85.36 is done) 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
74.14 Cloth (including endless 
bands), grill and netting, 
of copper wire; expanded metal of 
copper. - (deleted) Deletion of 
headings 74.14, 
74.16, and 74.17 because of the low 
volume of trade.  
 
Creation of new 
subheading 8536.70 to cover 
connectors for 
optical fibres, optical fibre 
bundles or cables, 
which were classified 
according to 
constituent material.  JOB/RO/3 
 Page 261 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
7414.20 - Cloth - (deleted)  
7414.90 - Other - (deleted)  
74.16 Cooper springs. - (deleted)  
74.17 Cooking or heating 
apparatus of a kind used 
for domestic purposes, non-electric, and parts 
thereof, of copper. - (deleted) 
 
74.19 Other articles of copper. 74.19 Other articles of copper.  
7419.10 - Chain and parts thereof 7419.10 - Chain and parts thereof  
 - Other:  - Other:  
7419.91 -- Cast, moulded, 
stamped or forged, but not further worked 7419.91 
 -- Cast, moulded, 
stamped or forged, but not further worked  
7419.99 -- Other 7419.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
74.14 Cloth (including endless bands), grill and netting, of 
copper wire; expanded metal of copper. CTH 
74.16 Copper springs. CTH 
74.17 Cooking or heating apparatus of a kind used for 
domestic purposes, non-electri c, and parts thereof, of 
copper. CTH 
 
74.19 Other articles of copper. As specified for subheadings  
7419.10 - Chain and parts thereof CTH 
 - Other:  
7419.91 --   Cast, moulded, stamped or forged, but not further 
worked CTH 
7419.99 --   Other CTSH 
 
HS 2002 Description Rule 
74.14 Cloth (including endless bands), grill and netting, of 
copper wire; expanded metal of copper. CTH 
74.16 Copper springs. CTH 
74.17 Cooking or heating apparatus of a kind used for 
domestic purposes, non-electric, and parts thereof, of copper. CTH 
 
74.19 Other articles of copper. As specified for subheadings  
7419.10 - Chain and parts thereof CTH 
 - Other:  
7419.91 --   Cast, moulded, stamped or forged, but not further 
worked CTH 
7419.99 --   Other CTSH 
 
HS 2007 Description Rule 
74.19 Other articles of copper. As specified for subheadings  
7419.10 - Chain and parts thereof CTH 
 - Other:  JOB/RO/3 
Page 262  
 
  HS 2007 Description Rule 
7419.91 --   Cast, moulded, stamped or forged, but not further 
worked of copper CTH, except from cooper 
connectors for optical fibres, 
optical fibre bundles or cables classified in 
subheading 8536.70 
7419.99 --   Other As specified for split 
subheading: 
ex7419.99(a) --- Cloth, of copper CTHS 
ex7419.99(b) --- Copper springs. CTHS 
ex7419.99(c) --- Cooking or heating apparatus of a kind used for 
domestic purposes, non-electric, and parts thereof, of 
copper. CTHS, except from split 
heading ex74.18(a) 
ex7419.99(d) --- Other CTHS, except from cooper 
connectors for optical fibres, 
optical fibre bundles or 
cables classified in subheading 8536.70 
 
(c) Comments by the Secretariat 
 The content of HS1996 and HS2002 headings 74.14, 74.16, and ex74.17 has been transferred 
to HS2007 subheading ex7419.99.  On the other hand, connectors for optical fibres, optical fibre bundles or cables, previously classified in  subheading ex7418.91 and ex7418.91 are now 
part of new HS2007 subheading 8536.70.  As a resu lt, the creation of new split headings may 
be needed to maintain the or igin criteria for these products. 
 
188. Headings 74.17 and 74.18 
(a) HS change 
HS2002 Description HS 2007 Description Reason for change 
74.17 Cooking or heating 
apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper. - (deleted) Deletion of heading 
7417 because of the low volume of trade. 
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 
household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:  - Table, kitchen or other 
household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like:  
7418.11 -- Pot scourers and 
scouring or polishing pads, gloves and the like 7418.11 -- Pot scourers and 
scouring or polishing pads, gloves and the like  
7418.19 -- Other 7418.19 -- Other  
  JOB/RO/3 
 Page 263 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
74.17 Cooking or heating apparatus of a kind used for 
domestic purposes, non-electric, and parts thereof, of copper. CTH 
 
74.18 Table, kitchen or other household articles and parts 
thereof, of copper; pot scourers and scouring or 
polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. CTH 
 
HS 2002 Description Rule 
74.17 Cooking or heating apparatus of a kind used for 
domestic purposes, non-electric, and parts thereof, of 
copper. CTH 
 
74.18 Table, kitchen or other household articles and parts 
thereof, of copper; pot scourers and scouring or 
polishing pads, gloves and the like, of copper; sanitary 
ware and parts thereof, of copper. CTH 
 
 
HS 2007 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 
As a result of the addition of products classified in HS2002 heading 74.17 into HS2007 
heading 74.18, the creation of new split headi ngs may be necessary to maintain the RoO of 
these products. However, the Secretariat is of the view that the change from split heading 
ex74.17(a) to ex74.18(b) is unfeasible. Therefore,  the rule for heading 74.18 could be simply 
"CTH". 
 
189. Heading 78.03, 78.05, and 78.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
78.03 Lead bars, rods, profiles 
and wire. - (deleted) Deletion of 
headings 78.03 and 78.05 because 
of the low volume 
of trade. JOB/RO/3 
Page 264  
 
  HS2002 Description HS 2007 Description Reason for 
change 
78.05 Lead tubes, pipes and 
tube or pipe fittings (for example, couplings, 
elbows, sleeves). - (deleted) 
 
78.06 Other articles of lead. 78. 06 Other articles of lead.  
 
(b) Technical Rectification 
HS 1996 Description Rule 
78.03 Lead bars, rods, profiles and wire. As specified for split 
headings 
ex78.03(a) -   Bars, rods and profiles CTH 
ex78.03(b) - Wire [CTHS provided that the 
cross-sectional area of input 
material is reduced by at least 25%.] 
78.05 Lead tubes, pipes and tube or pipe fittings (for 
example, couplings, elbows, sleeves). As specified for split 
headings 
ex78.05(a) - Tubes and pipes CTHS 
ex78.05(b) - Other CTHS 
78.06 Other articles of lead. CTH 
 
HS 2002 Description Rule 
78.03 Lead bars, rods, profiles and wire. As specified for split 
headings 
ex78.03(a) -   Bars, rods and profiles CTH 
ex78.03(b) - Wire [CTHS provided that the 
cross-sectional area of input 
material is reduced by at least 25%.] 
78.05 Lead tubes, pipes and tube or pipe fittings (for 
example, couplings, elbows, sleeves). As specified for split 
headings 
ex78.05(a) - Tubes and pipes CTHS 
ex78.05(b) - Other CTHS 
78.06 Other articles of lead. CTH 
 
HS 2007 Description Rule 
78.06 Other articles of lead. As specified for split 
headings  
ex78.06(a) - Bars, rods, and profiles CTHS, except from split 
heading ex78.06(b) 
ex78.06(b) - Wire [CTHS provided that the 
cross-sectional area of input 
material is reduced by at least 25%.] 
ex78.06(c) - Tubes and pipes CTHS 
ex78.06(d) - Tube or pipe fittings CTHS 
ex78.06(e) - Others CTHS 
  JOB/RO/3 
 Page 265 
 
 
  (c) Comments by the Secretariat 
Products previously classified in HS1996 and HS2002 headings 78.03 and 78.05 are now part 
of HS2007 heading 78.06. To maintain the same outcome as in HS1996 product specific rules, additional split headings may be needed  in RoO for heading 78.06, which correspond to 
the product coverage of HS2002 heading 78.03 and 78.05. 
190. Heading 79.06 and 79.07 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
79.06 Zinc tubes, pipes and 
tube or pipe fittings (for 
example, couplings, 
elbows, sleeves). - (deleted) Deletion of 
heading 79.06 
because of the low 
volume of trade. 
79.07 Other articles of zinc. 79.07 Other articles of zinc.  
 
(b) Technical Rectification 
HS 1996 Description Rule 
79.06 
 Zinc tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves). As specified for split 
headings 
ex79.06(a) - Tubes and pipes CTHS 
ex79.06(b) - Other CTHS 
79.07 Other articles of zinc. As specified for split 
headings  
ex79.07(a) - Electroplating an odes [CTH, except from the 
change by tapping or piercing 
or the addition of hooks] 
ex79.07(b) - Other CTH 
 
HS 2002 Description Rule 
79.06 
 Zinc tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves). As specified for split 
headings 
ex79.06(a) - Tubes and pipes CTHS 
ex79.06(b) - Other CTHS 
79.07 Other articles of zinc. As specified for split 
headings  
ex79.07(a) - Electroplating an odes [CTH, except from the 
change by tapping or piercing 
or the addition of hooks] 
ex79.07(b) - Other CTH 
 
HS 2007 Description Rule 
79.07 Other articles of zinc. As specified for split 
headings  
ex79.07(a) - Tubes and pipes CTHS 
ex79.07(b) - Tubes or pipe fittings CTHS JOB/RO/3 
Page 266  
 
  HS 2007 Description Rule 
ex79.07(c) - Electroplating anod es [CTHS, except from the 
change by tapping or piercing 
or the addition of hooks ex79.07(d)], or except from 
split heading 78.07(d) 
ex79.07(d) - Other CTHS, except from split 
heading ex79.07(c) 
 
(c) Comments by the Secretariat 
Products previously classified in HS1996 and HS2002 heading 79.06 are now part of HS2007 
heading 77.07. To maintain the same outcome as in HS1996 product specific rules, additional 
split headings may be needed in RoO for h eading 79.07, which correspond to the product 
coverage of HS2002 heading 79.06. 
191. Heading 80.04, 80.05, 80.06, and 80.07 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
80.04 Tin plates, sheets and 
strip, of a thickness exceeding 0.2 mm. - (deleted) Deletion of 
headings 80.04, 80.05, and 80.06 
because of the low 
volume of trade. 
80.05 Tin foil (whether or not 
printed or backed with 
paper, paperboard, 
plastics or similar 
backing materials), of a 
thickness (excluding any backing) not exceeding 
0.2 mm; tin powders and 
flakes. - (deleted) 
 
80.06 Tin tubes, pipes and tube 
or pipe fittings (for 
example, couplings, 
elbows, sleeves). - (deleted) 
 
80.07 Other articles of tin. 80.07 Other articles of tin.  
 
(b) Technical Rectification 
HS 1996 Description Rule 
80.04 Tin plates, sheets and strip, of a thickness exceeding 
0.2 mm  CTH 
80.05 Tin foil (whether or not printed or backed with paper, 
paperboard, plastics or similar backing materials), of a 
thickness (excluding any backing) not exceeding 0.2mm; tin powders and flakes.  As specified for split 
headings   
ex80.05(a) Foil CTHS  
ex80.05(b) Powders and flakes CTHS 
80.06 Tin tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves) As specified for split 
headings   
ex80.06(a) - Tubes and pipes CTHS  JOB/RO/3 
 Page 267 
 
 
  HS 1996 Description Rule 
ex80.06(b) - Other CTHS 
80.07 Other articles of tin As specified for split 
headings  
ex80.07(a) -   Electroplating anod es CTH, except from the change 
by tapping or piercing or the 
addition of hooks 
ex80.07(b) -   Other CTH  
 
HS 2002 Description Rule 
80.04 Tin plates, sheets and strip, of a thickness exceeding 
0.2 mm  CTH 
80.05 Tin foil (whether or not printed or backed with paper, 
paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 
0.2mm; tin powders and flakes.  As specified for split 
headings   
ex80.05(a) Foil CTHS  
ex80.05(b) Powders and flakes CTHS 
80.06 Tin tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves) As specified for split 
headings   
ex80.06(a) - Tubes and pipes CTHS 
ex80.06(b) - Other CTHS 
80.07 Other articles of tin As specified for split 
headings  
ex80.07(a) -   Electroplating anod es CTH, except from the change 
by tapping or piercing or the addition of hooks 
ex80.07(b) -   Other CTH  
 
HS 2007 Description Rule 
80.07 Other articles of tin As specified for split 
headings  
ex80.07(a) - Plates, sheets and strip, of a thickness exceeding 
0.2mm CTHS 
ex80.07(b) - Foil, (whether or no t printed or backed with paper, 
paperboard, plastics or similar backing materials), of a 
thickness (excluding any backing) not exceeding 
0.2mm CTHS 
ex80.07(c) - Powders and flakes CTHS 
ex80.07(d) - Tubes and pipes CTHS 
ex80.07(e) - Tubes or pipe fittings CTHS 
ex80.07(f) - Electroplating an odes CTHS, except from the 
change by tapping or piercing 
or the addition of hooks, and 
from split heading ex80.07(g) 
ex80.07(g) - Other CTHS, except from split 
heading ex80.07(f) 
 
(c) Comments by the Secretariat 
Products previously classified in HS1996 and HS 2002 heading 80.04 to 80.06 are now part of 
HS2007 heading 80.07. To maintain the same outcome as in HS1996 product specific rules, 
additional split headings may be needed in RoO for heading 80.07, which correspond to the 
product coverage of HS2002 headings 80.04 to 80.06. JOB/RO/3 
Page 268  
 
  192. Heading 81.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
81.01 Tungsten (wolfram) and 
articles thereof, 
including waste and 
scrap.   Deletion of 
subheading 
8101.95 because 
of the low volume 
of trade. 
 - Other:  - Other:  
8101.94 -- Unwrought tungsten, 
including bars and rods obtained simply by 
sintering  8101.94 -- Unwrought tungsten, 
including bars and rods obtained simply by 
sintering   
8101.95 -- Bars and rods, other 
than those obtained simply by sintering, 
profiles, plates, sheets, 
strip and foil - (deleted) 
 
8101.96 -- Wire 8101.96 -- Wire  
8101.97 -- Waste and scrap 8101.97 -- Waste and scrap  
8101.99 -- Other 8101.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
81.01 Tungsten (wolfram) and articles thereof, including 
waste and scrap As specified for split 
headings 
ex81.01(a) - Alloys CTHS 
ex81.01(b) - Refined tungsten CTHS 
 
ex81.01(c) - Waste and scra p The origin shall be the 
country where the waste and 
scrap of this split heading are 
derived from manufacturing or processing operations or 
from consumption 
ex81.01(d) - Bars and rods, other than those obtained simply by 
sintering, profiles CTHS 
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from 
articles of the same split 
heading 
ex81.01(f) - Wire CTHS 
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from 
articles of the same split heading 
ex81.01(gi) - Tube or pipe fittings CTHS 
ex81.01(h) - Powders CTHS  
ex81.01(ij) - Flakes CTHS 
ex81.01(k) - Cables CTHS 
ex81.01(l) - Other CTHS 
  JOB/RO/3 
 Page 269 
 
 
  HS 200267 Description Rule 
81.01 Tungsten (wolfram) and articles thereof, including 
waste and scrap As specified for split 
headings 
ex81.01(a) - Alloys CTHS 
ex81.01(b) - Refined tungsten CTHS 
 
ex81.01(c) - Waste and scra p The origin shall be the 
country where the waste and 
scrap of this split heading are derived from manufacturing 
or processing operations or 
from consumption 
ex81.01(d) - Bars and rods, other than those obtained simply by 
sintering, profiles CTHS 
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from 
articles of the same split 
heading 
ex81.01(f) - Wire CTHS 
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from 
articles of the same split 
heading 
ex81.01(gi) - Tube or pipe fittings CTHS 
ex81.01(h) - Powders CTHS  
ex81.01(ij) - Flakes CTHS 
ex81.01(k) - Cables CTHS 
ex81.01(l) - Other CTHS 
 
HS 2007 Description Rule 
81.01 Tungsten (wolfram) and articles thereof, including 
waste and scrap As specified for split 
headings 
ex81.01(a) - Alloys CTHS 
ex81.01(b) - Refined tungsten CTHS 
 
ex81.01(c) - Waste and scra p The origin shall be the 
country where the waste and 
scrap of this split heading are derived from manufacturing 
or processing operations or 
from consumption 
ex81.01(d) - Bars and rods, other than those obtained simply by 
sintering, profiles CTHS 
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from 
articles of the same split heading 
ex81.01(f) - Wire CTHS 
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from 
articles of the same split 
heading 
ex81.01(gi) - Tube or pipe fittings CTHS 
ex81.01(h) - Powders CTHS  
ex81.01(ij) - Flakes CTHS 
ex81.01(k) - Cables CTHS 
ex81.01(l) - Other CTHS 
                                                      
67 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 270  
 
  (c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains uncha nged. The changes at subheading level do not affect the 
product specific rules of origin, set out at split heading level. Therefore, no modification is needed; the rule can be  transposed directly. 
 
Heading 81.12 
(d) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
81.12 Beryllium, chromium, 
germanium, vanadium, 
gallium, hafnium, indium, niobium 
(columbium), rhenium 
and thallium, and articles of these metals, 
including waste and 
scrap. 81.12 Beryllium, chromium, 
germanium, vanadium, 
gallium, hafnium, indium, niobium 
(columbium), rhenium 
and thallium, and articles of these metals, 
including waste and 
scrap. Deletion of 
subheadings 
8112.30 and 8112.40 because 
of the low volume 
of trade. 
8112.30 - Germanium - (deleted)  
8112.40 - Vanadium - (deleted)  
 - Other:  - Other:  
8112.92 -- Unwrought; waste 
and scrap; powders 8112.92 -- Unwrought; waste 
and scrap; powders  
8112.99 -- Other 8112.99 -- Other  
 
(e) Technical Rectification 
HS 1996 Description Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, 
including waste and scrap. As specified for split 
subheadings  
 - Beryllium:  
8112.11 --   Unwrought; waste and scrap; powders As specified for split 
subheadings  
ex8112.11(a) --- Alloys CTSHS 
ex8112.11(b) --- Refined beryllium CTSHS 
ex8112.11(c) --- Waste and scra p The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from manufacturing or processing 
operations or from 
consumption 
ex8112.11(d) --- Powders CTSHS  
8112.19 -- Other As specified for split 
subheadings  
ex8112.19(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.19(b) --- Plates, sheets, strip and foil CTSHS;  or cold-rolling 
from articles of the same 
split subheading  JOB/RO/3 
 Page 271 
 
 
  HS 1996 Description Rule 
ex8112.19(c) --- Wire CTSHS 
ex8112.19(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split 
subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS  
ex8112.19(e) --- Flakes CTSHS 
ex8112.19(f) --- Cables CTSHS 
ex8112.19(g) --- Other CTSHS 
8112.20 - Chromium As specified for split 
subheadings 
ex8112.20(a) -- Alloys CTSHS 
ex8112.20(b) -- Refined chromium CTSHS 
ex8112.20(c) -- Waste and scrap The origin shall be the 
country where the waste and scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.20(d) -- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.20(e) -- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.20(f) -- Wire CTSHS 
ex8112.20(g) -- Tubes and pipes CTSHS;  or cold-rolling 
from articles of the same 
split  subheading 
ex8112.20(gi) -- Tube or pipe fittings CTSHS 
ex8112.20(h) -- Powders CTSHS  
ex8112.20(ij) -- Flakes CTSHS 
ex8112.20(k) -- Cables CTSHS 
ex8112.20(l) -- Other  CTSHS 
8112.30 -Germanium As specified for split 
subheadings 
ex8112.30(a) -- Alloys CTSHS 
ex8112.30(b) -- Refined germanium CTSHS 
ex8112.30(c) -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from manufacturing or processing 
operations or from 
consumption 
ex8112.30(d) -- Bars and rods, other than those obtained simply by 
sintering ,profiles CTSHS 
ex8112.30(e) -- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.30(f) -- Wire CTSHS 
ex8112.30(g) -- Tubes and pipes  CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.30(gi) -- Tube or pipe fittings CTSHS   
ex8112.30(h) -- Powders CTSHS  JOB/RO/3 
Page 272  
 
  HS 1996 Description Rule 
ex8112.30(ij) -- Flakes CTSHS 
ex8112.30(k) -- Cables CTSHS 
ex8112.30(l) -- Other CTSHS 
8112.40 - Vanadium As specified for split 
subheadings  
ex8112.40(a) -- Alloys CTSHS 
ex8112.40(b) -- Refined vanadium CTSHS 
ex8112.40(c) -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split  
subheading are derived from manufacturing or processing 
operations or from 
consumption 
ex8112.40(d) -- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.40(e) -- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.40(f) -- Wire CTSHS 
ex8112.40(g) -- Tubes and pipes,  CTSHS; or cold-rolling from 
articles of the same split 
subheading. 
ex8112.40(gi) -- Tube or pipe fittings CTSHS  
ex8112.40(h) -- Powders CTSHS  
ex8112.40(ij) -- Flakes CTSHS 
ex8112.40(k) -- Cables CTSHS 
ex8112.40(l) -- Other  CTSHS 
8112.91 - Other: 
--   Unwrought; waste and scrap; powders As specified for split 
subheadings  
ex8112.91(a) --- Alloys CTSHS 
ex8112.91(b) --- Refined metals CTSHS 
ex8112.91(c) --- Waste and scra p The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
ex8112.91(d) --- Powders CTSHS  
8112.99 -- Other As specified for split 
subheadings  
ex8112.99(a) --- Bars and rods, other than those obtained simply by 
sintering ,profiles CTSHS 
ex8112.99(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.99(c) --- Wire CTSHS 
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from 
articles of the same split 
subheading. 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes CTSHS 
ex8112.99(f) --- Cables CTSHS 
ex8112.99(g) --- Other CTSHS  JOB/RO/3 
 Page 273 
 
 
   
HS 200268 Description Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, 
including waste and scrap. As specified for subheadings 
 - Beryllium:  
8112.12 --   Unwrought; powders As specified for split 
subheadings 
ex8112.12(a) --- Alloys CTSHS 
ex8112.12(b) --- Refined beryllium CTSHS 
ex8112.12(c) --- Powders CTSHS 
8112.13 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from 
manufacturing or processing 
operations or from consumption 
8112.19  -- Other As specified for split 
subheadings 
ex8112.19(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.19(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.19(c) --- Wire CTSHS 
ex8112.19(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS  
ex8112.19(e) --- Flakes CTSHS 
ex8112.19(f) --- Cables CTSHS 
ex8112.19(g) --- Other CTSHS 
 - Chromium: As specified for split 
subheadings  
8112.21 --   Unwrought; powders  
ex8112.21(a) --- Alloys CTSHS 
ex8112.21(b) --- Refined chromium CTSHS 
ex8112.21(c) --- Powders CTSHS 
8112.22 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from manufacturing or processing 
operations or from 
consumption 
8112.29 -- Other As specified for split 
subheadings 
ex8112.29(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
                                                      
68 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 274  
 
  HS 200268 Description Rule 
ex8112.29(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.29(c) --- Wire CTSHS 
ex8112.29(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split 
subheading 
ex8112.29(di) --- Tube or pipe fittings CTSHS  
ex8112.29(e) --- Flakes CTSHS 
ex8112.29(f) --- Cables CTSHS 
ex8112.29(g) --- Other CTSHS 
8112.30 - Germanium As specified for split 
subheadings  
ex8112.30(a) -- Alloys CTSHS 
ex8112.30(b) -- Refined germanium CTSHS 
ex8112.30(c) -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing 
operations or from consumption 
ex8112.30(d) -- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.30(e) -- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.30(f) -- Wire CTSHS 
ex8112.30(g) -- Tubes and pipes  CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.30(gi) -- Tube or pipe fittings CTSHS   
ex8112.30(h) -- Powders CTSHS  
ex8112.30(ij) -- Flakes CTSHS 
ex8112.30(k) -- Cables CTSHS 
ex8112.30(l) -- Other CTSHS 
8112.40 - Vanadium As specified for split 
subheadings 
ex8112.40(a) -- Alloys CTSHS 
ex8112.40(b) -- Refined vanadium CTSHS 
ex8112.40(c) -- Waste and scrap The origin shall be the 
country where the waste and scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.40(d) -- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.40(e) -- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split 
subheading 
ex8112.40(f) -- Wire CTSHS 
ex8112.40(g) -- Tubes and pipes,  CTSHS; or cold-rolling from 
articles of the same split 
subheading.  JOB/RO/3 
 Page 275 
 
 
  HS 200268 Description Rule 
ex8112.40(gi) -- Tube or pipe fittings CTSHS  
ex8112.40(h) -- Powders CTSHS  
ex8112.40(ij) -- Flakes CTSHS 
ex8112.40(k) -- Cables CTSHS 
ex8112.40(l) -- Other  CTSHS 
 - Thallium:  
8112.51 --   Unwrought; powders As specified for split 
subheadings 
ex8112.51(a) --- Alloys CTSHS 
ex8112.51(b) --- Refined Thallium CTSHS 
ex8112.51(c) --- Powders CTSHS 
8112.52 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from manufacturing or processing 
operations or from 
consumption 
8112.59 -- Other As specified for split 
subheadings 
ex8112.59(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.59(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.59(c) --- Wire CTSHS 
ex8112.59(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split subheading 
ex8112.59(di) --- Tube or pipe fittings CTSHS  
ex8112.59(e) --- Flakes CTSHS 
ex8112.59(f) --- Cables CTSHS 
8112.92 - Other: 
--   Unwrought; waste and scrap; powders As specified for split 
subheadings 
ex8112.92(a) --- Alloys CTSHS 
ex8112.92(b) --- Refined metals CTSHS 
ex8112.92(c) --- Waste and scra p The origin shall be the 
country where the waste and scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.92(d) --- Powders CTSHS  
8112.99 -- Other As specified for split 
subheadings 
ex8112.99(a) --- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.99(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.99(c) --- Wire CTSHS 
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from 
articles of the same split 
subheading. JOB/RO/3 
Page 276  
 
  HS 200268 Description Rule 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes CTSHS 
ex8112.99(f) --- Cables CTSHS 
ex8112.99(g) --- Other CTSHS 
 
HS 2007 Description Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium (columbium), 
rhenium and thallium, and articles of these metals, including waste and scrap. As specified for subheadings 
 - Beryllium:  
8112.12 --   Unwrought; powders As specified for split 
subheadings 
ex8112.12(a) --- Alloys CTSHS 
ex8112.12(b) --- Refined beryllium CTSHS 
ex8112.12(c) --- Powders CTSHS 
8112.13 -- Waste and scrap The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from manufacturing or processing 
operations or from 
consumption 
8112.19  -- Other As specified for split 
subheadings 
ex8112.19(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.19(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.19(c) --- Wire CTSHS 
ex8112.19(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split 
subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS  
ex8112.19(e) --- Flakes CTSHS 
ex8112.19(f) --- Cables CTSHS 
ex8112.19(g) --- Other CTSHS 
 - Chromium: As specified for split 
subheadings  
8112.21 --   Unwrought; powders  
ex8112.21(a) --- Alloys CTSHS 
ex8112.21(b) --- Refined chromium CTSHS 
ex8112.21(c) --- Powders CTSHS 
8112.22 -- Waste and scrap The origin shall be the 
country where the waste and scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
8112.29 -- Other As specified for split 
subheadings  JOB/RO/3 
 Page 277 
 
 
  HS 2007 Description Rule 
ex8112.29(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.29(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.29(c) --- Wire CTSHS 
ex8112.29(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split subheading 
ex8112.29(di) --- Tube or pipe fittings CTSHS  
ex8112.29(e) --- Flakes CTSHS 
ex8112.29(f) --- Cables CTSHS 
ex8112.29(g) --- Other CTSHS 
 - Thallium:  
8112.51 --   Unwrought; powders As specified for split 
subheadings 
ex8112.51(a) --- Alloys CTSHS 
ex8112.51(b) --- Refined Thallium CTSHS 
ex8112.51(c) --- Powders CTSHS 
8112.52 -- Waste and scrap The origin shall be the 
country where the waste and scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
8112.59 -- Other As specified for split 
subheadings 
ex8112.59(a) --- Bars and rods, other than those obtained simply by 
sintering and profiles CTSHS 
ex8112.59(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.59(c) --- Wire CTSHS 
ex8112.59(d) --- Tubes and pipes  CTSHS; or col-rolling from 
articles of the same split 
subheading 
ex8112.59(di) --- Tube or pipe fittings CTSHS  
ex8112.59(e) --- Flakes CTSHS 
ex8112.59(f) --- Cables CTSHS 
8112.92 - Other: 
--   Unwrought; waste and scrap; powders As specified for split 
subheadings 
ex8112.92(a) --- Alloys CTSHS 
ex8112.92(b) --- Refined metals CTSHS 
ex8112.92(c) --- Waste and scra p The origin shall be the 
country where the waste and 
scrap of this split subheading 
are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.92(d) --- Powders CTSHS  
8112.99 -- Other As specified for split 
subheadings JOB/RO/3 
Page 278  
 
  HS 2007 Description Rule 
ex8112.99(a) --- Bars and rods, other than those obtained simply by 
sintering, profiles CTSHS 
ex8112.99(b) --- Plates, sheets, strip an d foil CTSHS; or cold-rolling from 
articles of the same split subheading 
ex8112.99(c) --- Wire CTSHS 
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from 
articles of the same split subheading. 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes CTSHS 
ex8112.99(f) --- Cables CTSHS 
ex8112.99(g) --- Other CTSHS 
 
(f) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The tran sfer of germanium and vanadium products 
(HS2002 8112.30 and 8112.40) to HS2007 s ubheadings ex8112.91 and ex8112.99 do not 
require further modification in the product sp ecific rules for those subheadings since the 
product specific rules at split subheading are the same for vanadium, germanium and other 
rare metals classified under s ubheadings 8112.91 and 8112.92.  Th e rule can be transposed 
directly by the sole elimination of rules for subheadings 8112.30 and 812.40. 
 
193. Heading 84.18 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.18 Refrigerators, freezers 
and other refrigerating or freezing equipment, 
electric or other; heat 
pumps other than air conditioning machines 
of heading 84.15. 84.18 Refrigerators, freezers 
and other refrigerating or freezing equipment, 
electric or other; heat 
pumps other than air conditioning machines of 
heading 84.15. Deletion of 
subheading 8418.22 due to 
technological 
progress. 
 - Refrigerators, 
household type:  - Refrigerators, 
household type:  
8418.21 -- Compression-type 8418.21 -- Compression-type  
8418.22 -- Absorption-type, 
electrical - (deleted)  
8418.29 -- Other 8418.29 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.18 Refrigerators, freezers and other 
refrigerating or freezing 
equipment, electric or other; heat 
pumps other than air conditioning 
machines of heading 84.15. As specified for 
subheadings CTH; or 35% value-
added rule  JOB/RO/3 
 Page 279 
 
 
  HS 1996 Description Primary rules 
8418.10 - Combined re frigerator-freezers, 
fitted with separate external 
doors CTSH  
 - Refrigerators, household type:   
8418.21 --   Compression-type CTSH  
8418.22 --   Absorption-type, electrical CTSH  
8418.29 --   Other CTSH  
8418.30 - Freezers of the chest type, not 
exceeding 800 l capacity CTSH  
8418.40 - Freezers of the upright type, not 
exceeding 900 l capacity CTSH  
8418.50 - Other refrigerating or freezing 
chests, cabinets, display counters, 
show-cases and similar 
refrigerating or freezing furniture CTSH  
 - Other refrigerating or freezing 
equipment; heat pumps: CTSH  
8418.61 --   Compression type units 
whose condensers are heat 
exchangers CTSH  
8418.69 --   Other CTSH  
 - Parts:   
8418.91 -- Furniture designed to receive 
refrigerating or freezing 
equipment CTH  
8418.99 --   Other CTH  
 
HS 2002 Description Primary rules 
84.18 Refrigerators, freezers and other 
refrigerating or freezing equipment, electric or other; heat 
pumps other than air conditioning 
machines of heading 84.15. As specified for 
subheadings CTH; or 35% value-
added rule 
8418.10 - Combined re frigerator-freezers, 
fitted with separate external 
doors CTSH  
 - Refrigerators, household type:   
8418.21 --   Compression-type CTSH  
8418.22 --   Absorption-type, electrical CTSH  
8418.29 --   Other CTSH  
8418.30 - Freezers of the chest type, not 
exceeding 800 l capacity CTSH  
8418.40 - Freezers of the upright type, not 
exceeding 900 l capacity CTSH  
8418.50 - Other refrigerating or freezing 
chests, cabinets, display counters, show-cases and similar 
refrigerating or freezing furniture CTSH  
 - Other refrigerating or freezing 
equipment;  heat pumps: CTSH  
8418.61 --   Compression type units 
whose condensers are heat 
exchangers CTSH  
8418.69 --   Other CTSH  JOB/RO/3 
Page 280  
 
  HS 2002 Description Primary rules 
 - Parts:   
8418.91 -- Furniture designed to receive 
refrigerating or freezing 
equipment CTH  
8418.99 --   Other CTH  
 
HS 2007 Description Primary rules 
84.18 Refrigerators, freezers and other 
refrigerating or freezing 
equipment, electric or other; heat 
pumps other than air conditioning machines of 
heading 84.15. As specified for 
subheadings CTH; or 35% value-
added rule 
8418.10 - Combined re frigerator-freezers, 
fitted with separate external 
doors CTSH  
 - Refrigerators, household type:   
8418.21 --   Compression-type CTSH  
8418.29 --   Other As specified for split 
subheading   
ex8418.29(a) --- Absortion- type, electrical CTSHS  
ex8418.29(b) --- Other CTSHS  
8418.30 - Freezers of the chest type, not 
exceeding 800 l capacity CTSH  
8418.40 - Freezers of the upright type, 
not exceeding 900 l capacity CTSH  
8418.50 - Other refrigerating or freezing 
chests, cabinets, display counters, show-cases and similar 
refrigerating or freezing furniture CTSH  
 - Other refrigerating or freezing 
equipment; heat pumps: CTSH  
8418.61 --   Compression type units 
whose condensers are heat 
exchangers CTSH  
8418.69 --   Other CTSH  
 - Parts:   
8418.91 -- Furniture designed to receive 
refrigerating or freezing 
equipment CTH  
8418.99 --   Other CTH  
 
(c) Technical Rectification 
The rule can be transposed directly by the sole elimination of subheading 8418.22. 
  JOB/RO/3 
 Page 281 
 
 
  194. Heading 84.19 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.19 Machinery, plant or 
laboratory equipment, 
whether or not 
electrically heated 
(excluding furnaces, 
ovens and other equipment of heading 
85.14), for the treatment 
of materials by a process involving a change of 
temperature such as 
heating, cooking, roasting, distilling, 
rectifying, sterilising, 
pasteurising, steaming, drying, evaporating, 
vaporising, condensing 
or cooling, other than machinery or plant of a 
kind used for domestic 
purposes; instantaneous or storage water heaters, 
non-electric. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and accessories. New heading 8486 
has been created 
for machines for 
the manufacture of 
semiconductors 
and flat screen systems. 
 - Instantaneous or 
storage water heaters, 
non-electric: 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8419.11 -- Instantaneous gas 
water heaters 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits  
8419.19 -- Other 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8419.20 - Medical, surgical or 
laboratory sterilisers 8486.40 - Machines and apparatus 
specified in Note 9 (c) to this Chapter  
 - Dryers:    
8419.31 -- For agricultural 
products 8486.90 - Parts and accessories  
8419.32 -- For wood, paper pulp, 
paper or paperboard    
8419.39 -- Other    
8419.40 - Distilling or rectifying 
plant    
8419.50 - Heat exchange units    
8419.60 - Machinery for 
liquefying air or other gases    
 - Other machinery, plant 
and equipment:    JOB/RO/3 
Page 282  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8419.81 -- For making hot drinks 
or for cooking or heating food    
8419.89 -- Other    
8419.90 - Parts    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.19 Machinery, plant or laboratory 
equipment, whether or not electrically heated, for the 
treatment of materials by a 
process involving a change of temperature such as heating, 
cooking, roasting, distilling, 
rectifying, sterilising, pasteurising, steaming, drying, 
evaporating, vaporising, 
condensing or cooling, other than machinery or plant of a kind 
used for domestic purposes;  
instantaneous or storage water heaters, non-electric. As specified for 
subheadings  CTH;  or 35% value-
added rule  
 - Instantaneous or storage water 
heaters, non-electric:   
8419.11 --   Instantaneous gas water 
heaters CTSH  
8419.19 --   Other CTSH  
8419.20 - Medical, surgical or laboratory 
sterilisers CTSH  
 - Dryers:   
8419.31 --   For agricultural products CTSH  
8419.32 --   For wood, paper pulp, paper 
or paperboard CTSH  
8419.39 --   Other CTSH  
8419.40 - Distilling or rectifying plant CTSH  
8419.50 - Heat exchange units CTSH  
8419.60 - Machinery for liquefying air or 
other gases CTSH  
 - Other machinery, plant and 
equipment:   
8419.81 --   For making hot drinks or for 
cooking or heating food CTSH  
8419.89 --   Other CTSH  
8419.90 - Parts CTH  
  JOB/RO/3 
 Page 283 
 
 
  HS 200269 Description Rule 
84.19 Machinery, plant or laboratory 
equipment, whether or not 
electrically heated, for the treatment of materials by a 
process involving a change of 
temperature such as heating, 
cooking, roasting, distilling, 
rectifying, sterilising, pasteurising, steaming, drying, 
evaporating, vaporising, 
condensing or cooling, other than machinery or plant of a kind used 
for domestic purposes;  
instantaneous or storage water heaters, non-electric. As specified for 
subheadings CTH except from 
85.01;or change from 
ex8419.39(a)or ex8419.89(a);  or 35% 
value-added rule 
   
 - Instantaneous or storage water 
heaters, non-electric:  
8419.11 --   Instantaneous gas water 
heaters CTSH 
8419.19 --   Other CTSH 
8419.20 - Medical, surgical or laboratory 
sterilisers CTSH 
 - Dryers:  
8419.31 --   For agricultural products CTSH 
8419.32 --   For wood, paper pulp, paper 
or paperboard CTSH 
8419.39 --   Other As specified for split 
subheading  
8419.39(a) Electro-m echanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheading  ex8414.80(a), 
ex8419.89(a), 
ex8422.30(a), ex8422.40(a), or 
ex8424.30(a) 
8419.39(b) Other CTSHS 
8419.40 - Distilling or rectifying plant CTSH 
8419.50 - Heat exchange units CTSH 
8419.60 - Machinery for liquefying air or 
other gases CTSH 
 - Other machinery, plant and 
equipment:  
8419.81 --   For making hot drinks or for 
cooking or heating food CTSH 
8419.89 --   Other As specified for split 
subheading  
                                                      
69 As per recommendation JOB/RO/2. JOB/RO/3 
Page 284  
 
  HS 200269 Description Rule 
8419.89(a) Electro-m echanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheading  ex8414.80(a), 
ex8419.39(a), 
ex8422.30(a), 
ex8422.40(a) or 
ex8424.30(a)  
8419.89(b) Other CTSHS 
8419.90 - Parts As specified for split 
subheading  
8419.90(a) Of electro-mechanical tools for 
working in the hand, with self-
contained electric motor CTH, except from split 
subheadings 
ex8414.90(a), ex8422.90(a), 
ex8424.90(a), 
ex8467.91(a) or 8467.99(a) 
8419.90(b) Other CTH 
 
HS 2007 Description Rule 
8419.39(a) Of electro-mechanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheading  ex8414.80(a), 
ex8419.89(a), 
ex8422.30(a), ex8422.40(a) or 
ex8424.30(a)  
8419.39(b) Other CTSHS  
8419.40 - Distilling or rectifying plant CTSH  
8419.50 - Heat exchange units CTSH  
8419.60 - Machinery for liquefying air or 
other gases CTSH  
 - Other machinery, plant and 
equipment:   
8419.81 --   For making hot drinks or for 
cooking or heating food CTSH  
8419.89 --   Other As specified for split 
subheading  
8419.89(a) Of electro-mechanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, 
split subheadings ex8414.80(a), 
ex8419.39(a), 
ex8422.30(a), ex8422.40(a), 
ex8424.30(a), 
ex8486.10(a) or ex8486.20(a)  
8419.89(b) Other CTSHS, except from 
split subheading 
ex8486.10(a) or ex8486.20(a)   JOB/RO/3 
 Page 285 
 
 
  HS 2007 Description Rule 
8419.90 - Parts As specified for split 
subheading  
8419.90(a) Of electro-mechanical tools for 
working in the hand, with self-contained electric motor CTH, except from split 
subheadings ex8414.90(a), 
ex8422.90(a), 
ex8424.90(a), 
ex8467.91(a), 
ex8467.99(a) or ex8486.90(a)  
8419.90(b) Other CTH  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheadi ng 8419.89 has been moved to a new heading 
84.86. According to the correlation table, HS2002 ex8419.89 partly to HS2007 8419.89 and to ex8486.10 and ex8486.20  The basic rule for subheading 8419.89 (HS 2002) is CTSHS. 
However, if the CTSHS rule is  applied for subheading 8419.89 
(HS2007), change from heading 84.86 would be considered origin conferring. Therefore, for purposes of a strictly mechanical transposition, changes from subh eading 8486.10 or 8486.20 shou ld be excluded, as seen in 
the table above.  
However, the Secretariat is of the view that  the CTSH rule is enough for heading 8419.89 and 
would suggest deleting the newly created exceptions  
195. Heading 84.21 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.21 Centrifuges, including 
centrifugal dryers; filtering or purifying 
machinery and 
apparatus, for liquids or gases. 84.86 Machines and apparatus 
of a kind used solely or principally for the 
manufacture of 
semiconductor boules or wafers, semiconductor 
devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified 
in Note 9 (c) to this Chapter; parts and 
accessories. New heading 
84.86 has been created for 
machines for the 
manufacture of semiconductors 
and flat screen 
systems. 
 - Centrifuges, including 
centrifugal dryers: 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  HS2002 HS2007 
ex8419.89 8419.89 
ex8486.10 
ex8486.20 JOB/RO/3 
Page 286  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8421.11 -- Cream separators 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits  
8421.12 -- Clothes-dryers 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8421.19 -- Other 8486.40 - Machines and apparatus 
specified in Note 9 (c) to 
this Chapter  
 - Filtering or purifying 
machinery and apparatus for liquids: 8486.90 - Parts and accessories  
8421.21 -- For filtering or 
purifying water    
8421.22 -- For filtering or 
purifying beverages other than water    
8421.23 -- Oil or petrol-filters for 
internal combustion 
engines    
8421.29 -- Other    
 - Filtering or purifying 
machinery and 
apparatus for gases:    
8421.31 -- Intake air filters for 
internal combustion 
engines    
8421.39 -- Other    
 - Parts:    
8421.91 -- Of centrifuges, 
including centrifugal dryers    
8421.99 -- Other    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.21 Centrifuges, including 
centrifugal dryers; filtering or 
purifying machinery and apparatus, for liquids or gases. As specified for 
subheadings CTH; or 35% value-
added rule 
 - Centrifuges, including 
centrifugal dryers:   
8421.11 --   Cream separators CTSH  
8421.12 --   Clothes-dryers CTSH  
8421.19 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for 
liquids:   
8421.21 --   For filtering or purifying 
water CTSH   JOB/RO/3 
 Page 287 
 
 
  HS 1996 Description Primary rules 
8421.22 --   For filtering or purifying 
beverages other than water CTSH  
8421.23 --   Oil or petrol-filters for 
internal combustion engines CTSH  
8421.29 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for 
gases:   
8421.31 --   Intake air filters for internal 
combustion engines CTSH  
8421.39 --   Other CTSH  
 - Parts:   
8421.91 --   Of centrifuges, including 
centrifugal dryers CTH  
8421.99 --   Other CTH  
 
HS 2002 Description Primary rules 
84.21 Centrifuges, including 
centrifugal dryers; filtering or purifying machinery and 
apparatus, for liquids or gases. As specified for 
subheadings CTH; or 35% value-
added rule 
 - Centrifuges, including 
centrifugal dryers:   
8421.11 --   Cream separators CTSH  
8421.12 --   Clothes-dryers CTSH  
8421.19 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for 
liquids:   
8421.21 --   For filtering or purifying 
water CTSH  
8421.22 --   For filtering or purifying 
beverages other than water CTSH  
8421.23 --   Oil or petrol-filters for 
internal combustion engines CTSH  
8421.29 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for 
gases:   
8421.31 --   Intake air filters for internal 
combustion engines CTSH  
8421.39 --   Other CTSH  
 - Parts:   
8421.91 --   Of centrifuges, including 
centrifugal dryers CTH  
8421.99 --   Other CTH  
 
HS 2007 Description Primary rules 
84.21 Centrifuges, including 
centrifugal dryers; filtering or 
purifying machinery and apparatus, for liquids or gases. As specified for 
subheadings CTH; or 35% value-
added rule JOB/RO/3 
Page 288  
 
  HS 2007 Description Primary rules 
 - Centrifuges, including 
centrifugal dryers:   
8421.11 --   Cream separators CTSH  
8421.12 --   Clothes-dryers CTSH  
8421.19 --   Other CTSH, except from split 
subheadings 
ex8486.10(b), 
ex8486.20(b) or ex8486.30(a)  
 - Filtering or purifying 
machinery and apparatus for 
liquids:   
8421.21 --   For filtering or purifying 
water CTSH  
8421.22 --   For filtering or purifying 
beverages other than water CTSH  
8421.23 --   Oil or petrol-filters for 
internal combustion engines CTSH  
8421.29 --   Other CTSH  
 - Filtering or purifying 
machinery and apparatus for 
gases:   
8421.31 --   Intake air filters for internal 
combustion engines CTSH  
8421.39 --   Other CTSH  
 - Parts:   
8421.91 --   Of centrifuges, including 
centrifugal dryers CTH, except from split 
subheading 
ex8486.90(b)   
8421.99 --   Other CTH  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 8421 has been moved to a new heading 
84.86.  Accordingly, the creation of new excep tions may be necessary to prevent widening the 
scope of the RoO.  However, the Secretariat is  of the view that the CTH rule is enough for 
subheading 8421.91 and would suggest deleting the newly created exceptions. 
 
196. Heading 84.24 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
84.24 Mechanical appliances 
(whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire 
extinguishers, whether or 
not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines. 84.86 Machines and apparatus of 
a kind used solely or principally for the manufacture of semiconductor boules or 
wafers, semiconductor 
devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 8486 
has been created for machines for the manufacture of semiconductors and 
flat screen systems.  JOB/RO/3 
 Page 289 
 
 
  HS2002 Description HS 2007 Description Reason for change 
8424.10 - Fire extinguishers, 
whether or not charged 8486.10 - Machines and apparatus 
for the manufacture of boules or wafers  
8424.20 - Spray guns and similar 
appliances 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or of electronic integrated circuits  
8424.30 - Steam or sand blasting 
machines and similar jet projecting machines 8486.30 - Machines and apparatus 
for the manufacture of flat panel displays  
 - Other appliances: 8486.40 - Machines and apparatus 
specified in Note 9 (c) to this Chapter  
842481 -- Agricultural or 
horticultural 8486.90 - Parts and accessories  
8424.89 -- Other    
8424.90 - Parts    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.24 Mechanical appliances (whether 
or not hand-operated) for projecting, dispersing or 
spraying liquids or powders; fire 
extinguishers, whether or not charged; spray guns and similar 
appliances; steam or sand 
blasting machines and similar jet projecting machines. As specified for 
subheadings CTH; or 35% value-
added rule 
8424.10 - Fire extinguishers, whether or 
not charged CTSH  
8424.20 - Spray guns and similar 
appliances CTSH  
8424.30 - Steam or sand blasting 
machines and similar jet 
projecting machines CTSH  
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  
8424.89 --   Other CTSH  
8424.90 - Parts CTH  
 
HS 200270 Description Primary rules 
84.24 Mechanical appliances 
(whether or not hand-operated) for projecting, dispersing or 
spraying liquids or powders;  
fire extinguishers, whether or not charged; spray guns and 
similar appliances; steam or 
sand blasting machines and similar jet projecting machines. As specified for 
subheadings CTH except from 
85.01; or change from 8424.30(a); or 35% 
value-added rule 
                                                      
70 As per recommendation in JOB/RO/2. JOB/RO/3 
Page 290  
 
  HS 200270 Description Primary rules 
8424.10 - Fire extinguishers, whether or 
not charged CTSH  
8424.20 - Spray guns and similar 
appliances CTSH  
8424.30 - Steam or sand blasting 
machines and similar jet 
projecting machines As specified for split 
subheading  
8424.30(a) Electro-m echanical tools for 
working in the hand, with self-
contained electric motor CTSHS, except from 
subheading 8467.29, split 
subheadings ex8414.80(a), 
ex8419.39(a), ex8419.89(a), ex8422.30(a) 
or ex8422.40(a)  
8424.30(b) Other CTSHS  
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  
8424.89 --   Other CTSH  
8424.90 - Parts As specified for split 
subheading  
8424.90(a) Of electro-mechanical tools for 
working in the hand, with self-
contained electric motor CTH, except from split 
subheadings 
ex8414.90(a),ex8419.90(a), 
ex8422.90(a), ex8467.91(a) or ex8467.99(a)   
8424.90(b) Other CTH  
 
HS 2007 Description Primary rules 
84.24 Mechanical appliances 
(whether or not hand-operated) 
for projecting, dispersing or spraying liquids or powders;  
fire extinguishers, whether or 
not charged; spray guns and similar appliances; steam or 
sand blasting machines and 
similar jet projecting machines. As specified for 
subheadings CTH except from 
85.01; or change from 
8424.30(a); or 35% value-added rule 
8424.10 - Fire extinguishers, whether or 
not charged CTSH  
8424.20 - Spray guns and similar 
appliances CTSH  
8424.30 - Steam or sand blasting 
machines and similar jet 
projecting machines As specified for split 
subheading  
8424.30(a) Electro-m echanical tools for 
working in the hand, with self-contained electric motor CTSHS, except from 
subheading 8467.29, split subheading ex8414.80(a), 
ex8419.39(a), 
ex8419.89(a), ex8422.30(a) or ex8422.40(a)  
8424.30(b) Other CTSHS  
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH  
8424.89 --   Other CTSH, except from split 
subheadings ex8486.20(c) 
or ex8486.30(b)   JOB/RO/3 
 Page 291 
 
 
  HS 2007 Description Primary rules 
8424.90 - Parts As specified for split 
subheading  
8424.90(a) Of electro-mechanical tools for 
working in the hand, with self-contained electric motor CTH, except from split 
subheadings ex8414.90(a), ex8419.90(a), 
ex8422.90(a), 
ex8467.91(a),  
ex8467.99(a) or 
ex8486.90(c)  
8424.90(b) Other CTH  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 8424 has been moved to a new heading 
84.86. Accordingly, the creation of new excepti ons may be necessary to prevent widening the 
scope of the RoO.  
 However, the Secretariat is of the view that the CTH rule is enough for subheading 8424.90 and would suggest deleting the newly created exceptions. 
 197. Heading 84.25 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.25 Pulley tackle and hoists 
other than skip hoists; 
winches and capstans; 
jacks. 84.25 Pulley tackle and hoists 
other than skip hoists; 
winches and capstans; 
jacks. Deletion of 
subheading 
8425.20 because 
of the low volume of trade. 
 -  Pulley tackle and 
hoists other than skip 
hoists or hoists of a kind used for raising 
vehicles:  - Pulley tackle and hoists 
other than skip hoists or 
hoists of a kind used for raising vehicles:  
8425.11 -- Powered by electric 
motor 8425.11 -- Powered by electric 
motor  
8425.19 -- Other 8425.19 -- Other  
8425.20 - Pit-head winding gear; 
winches specially 
designed for use underground - (deleted)  
 - Other winches; 
capstans:  - Other winches; 
capstans:  
8425.31 -- Powered by electric 
motor 8425.31 -- Powered by electric 
motor  
8425.39 -- Other 8425.39 -- Other  
 - Jacks; hoists of a kind 
used for raising 
vehicles:  - Jacks; hoists of a kind 
used for raising vehicles:  
8425.41 -- Built-in jacking 
systems of a type used in garages 8425.41 -- Built-in jacking 
systems of a type used in garages  JOB/RO/3 
Page 292  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8425.42 -- Other jacks and 
hoists, hydraulic 8425.42 -- Other jacks and hoists, 
hydraulic  
8425.49 -- Other 8425.49 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.25 Pulley tackle and hoists other 
than skip hoists; winches and 
capstans; jacks. CTH CTH, except from 
heading 84.31; or 35% 
value-added rule. 
 
HS 2002 Description Primary rules 
84.25 Pulley tackle and hoists other 
than skip hoists; winches and capstans; jacks. CTH CTH, except from 
heading 84.31; or 35% value-added rule. 
 
HS 2007 Description Primary rules 
84.25 Pulley tackle and hoists other 
than skip hoists; winches and 
capstans; jacks. CTH CTH, except from 
heading 84.31; or 35% 
value-added rule. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclat ure from HS1996 to HS2002.    In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at heading level.  Theref ore, no modification is needed; the rule can be 
transposed directly. 
 
198. Heading 84.28 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.28 Other lifting, handling, 
loading or unloading machinery (for example, 
lifts, escalators, 
conveyors, teleferics). 84.28 Other lifting, handling, 
loading or unloading machinery (for example, 
lifts, escalators, 
conveyors, teleferics). Deletion of 
subheading 8428.50 because 
of the low volume 
of trade. 
8428.10 - Lifts and skip hoists 8428.10 - Lifts and skip hoists  
8428.20 - Pneuma tic elevators 
and conveyors 8428.20 - Pneuma tic elevators 
and conveyors  
 - Other continuous-
action elevators and conveyors, for goods or 
materials:  - Other continuous-
action elevators and conveyors, for goods or 
materials:  
8428.31 -- Specially designed for 
underground use 8428.31 -- Specially designed for 
underground use  
8428.32 -- Other, bucket type 8428.32 -- Other, bucket type  
8428.33 -- Other, belt type 8428.33 -- Other, belt type   JOB/RO/3 
 Page 293 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8428.39 -- Other 8428.39 -- Other  
8428.40 - Escalators and moving 
walkways 8428.40 - Escalators and moving 
walkways  
8428.50 - Mine wagon pushers, 
locomotive or wagon 
traversers, wagon tippers and similar 
railway wagon handling 
equipment - (deleted)  
8428.60 - Teleferics, chair-lifts, 
ski-draglines; traction 
mechanisms for 
funiculars 8428.60 - Teleferics, chair-lifts, 
ski-draglines; traction 
mechanisms for 
funiculars  
8428.90 - Other machinery 8428.90 - Other machinery  
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of semiconductor boules or 
wafers, semiconductor 
devices, electronic integrated circuits or flat 
panel displays; machines 
and apparatus specified in Note 9 (c) to this 
Chapter; parts and 
accessories. New heading 8486 
has been created 
for machines for 
the manufacture of semiconductors 
and flat screen 
systems. 
  8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
  8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
  8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
  8486.40 - Machines and apparatus 
specified in Note 9 (c) to 
this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.28 Other lifting, handling, loading 
or unloading machinery (for 
example, lifts, escalators, 
conveyors, teleferics). CTH CTH, except from 
heading 84.31; or 35% 
value-added rule 
 JOB/RO/3 
Page 294  
 
  HS 2002 Description Primary rules 
84.28 Other lifting, handling, loading 
or unloading machinery (for 
example, lifts, escalators, conveyors, teleferics). CTH CTH, except from 
heading 84.31; or 35% 
value-added rule 
 
HS 2007 Description Primary rules 
84.28 Other lifting, handling, loading 
or unloading machinery (for 
example, lifts, escalators, conveyors, teleferics). CTH, except from split 
subheading 
ex8486.40(a) or ex8486.40(b) CTH, except from 
heading 84.31; or 35% 
value-added rule 
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 8428 has been moved to a new heading 
84.86. Accordingly, the creation of new excepti ons may be necessary to prevent widening the 
scope of the RoO.  However, the Secretariat is  of the view that the CTH rule is enough for 
heading 8428 and would suggest deleting the newly created exceptions. 
 
199. Heading 84.31 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.31 Parts suitable for use 
solely or principally 
with the machinery of 
headings 84.25 to 84.30. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and accessories. New heading 8486 
has been created 
for machines for 
the manufacture of 
semiconductors 
and flat screen systems. 
8431.10 - Of machinery of 
heading 84.25 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8431.20 - Of machinery of 
heading 84.27 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
 - Of machinery of 
heading 84.28: 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8431.31 -- Of lifts, skip hoists or 
escalators 8486.40 - Machines and apparatus 
specified in Note 9 (c) to 
this Chapter  
8431.39 -- Other 8486.90 - Parts and accessories   JOB/RO/3 
 Page 295 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Of machinery of 
heading 84.26, 84.29 or 84.30:    
8431.41 -- Buckets, shovels, 
grabs and grips    
8431.42 -- Bulldozer or 
angledozer blades    
8431.43 -- Parts for boring or 
sinking machinery of 
subheading 8430.41 or 8430.49    
8431.49 -- Other    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.31 Parts suitable for use solely or 
principally with the machinery 
of headings 84.25 to 84.30. CTH CTH 
 
HS 2002 Description Primary rules 
84.31 Parts suitable for use solely or 
principally with the machinery 
of headings 84.25 to 84.30. CTH CTH 
 
HS 2007 Description Primary rules 
84.31 Parts suitable for use solely or 
principally with the machinery of headings 84.25 to 84.30. CTH, except from split 
subheading ex8486.90(d) CTH 
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 84.31 has been moved to a new heading 
84.86. Accordingly, the creation of new excepti ons may be necessary to prevent widening the 
scope of the RoO. However, the Secretariat is  of the view that the CTH rule is enough for 
heading 94.31 and would suggest deleting the newly created exceptions. 
. 
 
200. Heading 84.42 
(a) HS Change  
HS2002 Description HS 2007 Description Reason for 
change 
84.42 Machinery, apparatus 
and equipment (other 
than the machine-tools 
of headings 84.56 to 
84.65), for type-
founding or type-setting, for preparing or making 84.42 Machinery, apparatus 
and equipment (other 
than the machine-tools of 
headings 84.56 to 84.65) 
for preparing or making 
plates, cylinders or other printing components; Deletion of 
subheading 
8442.10 and 
8442.20 because 
of the low volume 
of trade JOB/RO/3 
Page 296  
 
  HS2002 Description HS 2007 Description Reason for 
change 
printing blocks, plates, 
cylinders or other printing components; 
printing type, blocks, 
plates, cylinders and 
other printing 
components; blocks, plates, cylinders and 
lithographic stones, 
prepared for printing purposes (for example, 
planed, grained or 
polished). plates, cylinders and 
other printing components; plates, 
cylinders and 
lithographic stones, 
prepared for printing 
purposes (for example, planed, grained or 
polished). 
8442.10 - Phototype-setting and 
composing machines - (deleted)  
8442.20 - Machinery, apparatus 
and equipment for type-
setting or composing by other processes, with or 
without founding device - (deleted)  
8442.30 - Other machinery, 
apparatus and equipment 8442.30 - Machinery, apparatus 
and equipment  
8442.40 - Parts of the foregoing 
machinery, apparatus or 
equipment 8442.40 - Parts of the foregoing 
machinery, apparatus or 
equipment  
8442.50 - Printing type, blocks, 
plates, cylinders and 
other printing components; blocks, 
plates, cylinders and 
lithographic stones, prepared for printing 
purposes (for example, 
planed, grained or polished) 8442.50 - Plates, cylinders and 
other printing 
components; plates, cylinders and 
lithographic stones, 
prepared for printing purposes (for example, 
planed, grained or 
polished)  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.42 Machinery, apparatus and 
equipment (other than the 
machine-tools of headings 84.56 to 84.65), for type-founding or 
type-setting, for preparing or 
making printing blocks, plates, 
cylinders or other printing 
components; printing type, blocks, plates, cylinders and 
other printing components; 
blocks, plates, cylinders and lithographic stones, prepared for 
printing purposes (for example, 
planed, grained or polished). As specified for 
subheading CTH; or 35% value-
added rule  JOB/RO/3 
 Page 297 
 
 
  HS 1996 Description Primary rules 
8442.10 - Phototype-setting and 
composing machines CTSH  
8442.20 - Machinery, apparatus and 
equipment for type-setting or composing by other processes, 
with or without founding device CTSH  
8442.30 - Other machinery, apparatus 
and equipment CTSH  
8442.40 - Parts of the foregoing 
machinery, apparatus or 
equipment CTH  
8442.50 - Printing type, blocks, plates, 
cylinders and other printing 
components; blocks, plates, 
cylinders and lithographic stones, prepared for printing 
purposes (for example, planed, 
grained or polished) CTH  
 
HS 2002 Description Primary rules 
84.42 Machinery, apparatus and 
equipment (other than the 
machine-tools of headings 84.56 
to 84.65), for type-founding or type-setting, for preparing or 
making printing blocks, plates, 
cylinders or other printing components; printing type, 
blocks, plates, cylinders and 
other printing components; blocks, plates, cylinders and 
lithographic stones, prepared for 
printing purposes (for example, planed, grained or polished). As specified for 
subheading CTH; or 35% value-
added rule 
8442.10 - Phototype-setting and 
composing machines CTSH  
8442.20 - Machinery, apparatus and 
equipment for type-setting or 
composing by other processes, 
with or without founding device CTSH  
8442.30 - Other machinery, apparatus 
and equipment CTSH  
8442.40 - Parts of the foregoing 
machinery, apparatus or 
equipment CTH  
8442.50 - Printing type, blocks, plates, 
cylinders and other printing 
components; blocks, plates, 
cylinders and lithographic stones, prepared for printing 
purposes (for example, planed, 
grained or polished) CTH  
 JOB/RO/3 
Page 298  
 
  HS 2007 Description Primary rules 
84.42 Machinery, apparatus and 
equipment (other than the 
machine-tools of headings 84.56 to 84.65), for type-founding or 
type-setting, for preparing or 
making printing blocks, plates, 
cylinders or other printing 
components; printing type, blocks, plates, cylinders and 
other printing components; 
blocks, plates, cylinders and lithographic stones, prepared for 
printing purposes (for example, 
planed, grained or polished). As specified for 
subheading CTH; or 35% value-
added rule 
8442.30 - Machinery, apparatus and 
equipment As specified for split 
subheadings  
ex8442.30(a) -- Phototype-setting and 
composing machines CTSHS  
ex8442.30(b) -- Machinery, apparatus and 
equipment for type-setting or composing by other processes, 
with or without founding device CTSHS  
ex8442.30(c) --Other CTSHS  
8442.40 - Parts of the foregoing 
machinery, apparatus or equipment CTH  
8442.50 - Printing type, blocks, plates, 
cylinders and other printing components; blocks, plates, 
cylinders and lithographic 
stones, prepared for printing purposes (for example, planed, 
grained or polished) CTH  
 
201. Heading 84.43 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.43 Printing machinery used 
for printing by means of 
the printing type, blocks, plates, cylinders 
and other printing 
components of heading 84.42; ink-jet printing 
machines, other than 
those of heading 84.71; machines for uses 
ancillary to printing. 84.43 Printing machinery used 
for printing by means of 
plates, cylinders and other printing 
components of 
heading 84.42; other printers, copying 
machines and facsimile 
machines, whether or not combined; parts and 
accessories thereof. Amendments 
made due to 
technological progress in the 
high technology 
sector, notably concerning the 
classification of 
apparatus with multiple 
reproduction 
functions.  JOB/RO/3 
 Page 299 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
 - Offset printing 
machinery:  - Printing machinery 
used for printing by means of plates, 
cylinders and other 
printing components of 
heading 84.42:  
8443.11 -- Reel fed 8443.11 -- Offset printing 
machinery, reel-fed  
8443.12 -- Sheet fed, office type 
(sheet size not 
exceeding 22 x 36 cm) 8443.12 -- Offset printing 
machinery, sheet-fed, 
office type (using sheets 
with one side not exceeding 22 cm and the 
other side not exceeding 
36 cm in the unfolded state)  
  8443.13 -- Other offset printing 
machinery  
  8443.14 -- Letterpress printing 
machinery, reel fed, excluding flexographic 
printing  
  8443.15 -- Letterpress printing 
machinery, other than reel fed, excluding 
flexographic printing  
  8443.16 -- Flexographic printing 
machinery  
  8443.17 -- Gravure printing 
machinery  
8443.19 -- Other 8443.19 -- Other  
 - Letterpress printing 
machinery, excluding flexographic printing: - (deleted)  
8443.21 -- Reel fed - (deleted)  
8443.29 -- Other - (deleted)  
8443.30 - Flexographic printing 
machinery  - Other printers, copying 
machines and facsimile 
machines, whether or not combined:  
  8443.31 -- Machines which 
perform two or more of 
the functions of printing, copying or facsimile 
transmission, capable of 
connecting to an 
automatic data 
processing machine or to a network  
  8443.32 -- Other, capable of 
connecting to an 
automatic data processing machine or to 
a network  
  8443.39 -- Other  JOB/RO/3 
Page 300  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8443.40 - Gravure printing 
machinery - (deleted)  
 - Other printing 
machinery:  (deleted)  
8443.51 -- Ink-jet printing 
machines - (deleted)  
8443.59 -- Other - (deleted)  
8443.60 - Machines for uses 
ancillary to printing - (deleted)  
8443.90 - Parts  - Parts and accessories:  
  8443.91 -- Parts and accessories 
of printing machinery 
used for printing by means of plates, 
cylinders and other 
printing components of heading 84.42  
  8443.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.43 Printing machinery used for 
printing by means of the printing 
type, blocks, plates, cylinders and other printing components of 
heading 84.42; ink-jet printing 
machines, other than those of 
heading 84.71; machines for 
uses ancillary to printing. As specified for 
subheadings CTH; or 35% value-
added rule 
 - Offset printing machinery:   
8443.11 -- Reel fed CTSH  
8443.12 -- Sheet fed, office type (sheet 
size not exceeding 22 x 36 cm) CTSH  
8443.19 -- Other CTSH  
 - Letterpress printing machinery, 
excluding flexographic printing:   
8443.21 -- Reel fed CTSH  
8443.29 -- Other CTSH  
8443.30 - Flexographic printing 
machinery CTSH  
8443.40 - Gravure printing machinery CTSH  
 - Other printing machinery:   
8443.51 -- Ink-jet printing machines CTSH  
8443.59 -- Other CTSH  
8443.60 - Machines for uses ancillary to 
printing CTSH  
8443.90 - Parts CTH  
  JOB/RO/3 
 Page 301 
 
 
  HS 2002 Description Primary rules 
84.43 Printing machinery used for 
printing by means of the printing 
type, blocks, plates, cylinders and other printing components of 
heading 84.42; ink-jet printing 
machines, other than those of 
heading 84.71; machines for 
uses ancillary to printing. As specified for 
subheadings CTH; or 35% value-
added rule 
 - Offset printing machinery:   
8443.11 -- Reel fed CTSH  
8443.12 -- Sheet fed, office type (sheet 
size not exceeding 22 x 36 cm) CTSH  
8443.19 -- Other CTSH  
 - Letterpress printing machinery, 
excluding flexographic printing:   
8443.21 -- Reel fed CTSH  
8443.29 -- Other CTSH  
8443.30 - Flexographic printing 
machinery CTSH  
8443.40 - Gravure printing machinery CTSH  
 - Other printing machinery:   
8443.51 -- Ink-jet printing machines CTSH  
8443.59 -- Other CTSH  
8443.60 - Machines for uses ancillary to 
printing CTSH  
8443.90 - Parts CTH  
 
HS 2007 Description Primary rules 
84.43 Printing machinery used for 
printing by means of the printing 
type, blocks, plates, cylinders and other printing components of 
heading 84.42; ink-jet printing 
machines, other than those of heading 84.71; machines for 
uses ancillary to printing. As specified for 
subheadings CTH; or 35% value-
added rule 
 - Printing machinery used for 
printing by means of plates, 
cylinders and other printing 
components of heading 84.42:   
8443.11 -- Reel fed CTSH  
8443.12 -- Sheet fed, office type (sheet 
size not exceeding 22 x 36 cm) CTSH  
8443.13 -- Other offset printing 
machinery CTSH  
8443.14 -- Letterpress printing 
machinery, reel fed, excluding flexographic printing CTSH  
8443.15 -- Letterpress printing 
machinery, other than reel fed, 
excluding flexographic printing CTSH  
8443.16 -- Flexographic printing 
machinery CTSH  
8443.17 -- Gravure printing machinery   JOB/RO/3 
Page 302  
 
  HS 2007 Description Primary rules 
8443.19 -- Other CTSH  
 - Other printers, copying 
machines and facsimile 
machines, whether or not combined:   
8443.31 -- Machines which perform two 
or more of the functions of printing, copying or facsimile 
transmission, capable of 
connecting to an automatic data processing machine or to a 
network CTSH, except from 
subheading 8471.60  
8443.32 -- Other, capable of connecting 
to an automatic data processing machine or to a network CTSH, except from 
subheading 8441.60  
8443.39 -- Other CTSH, except from split 
heading ex84.72(a)  
 - Parts and accessories: As specified for 
subheadings  
8443.91 -- Parts and accessories of 
printing machinery used for 
printing by means of plates, 
cylinders and other printing components of heading 84.42 CTSH, except from 
subheadings 8443.11 to 
8443.19  
8443.99 -- Other CTH, except from split 
headings ex8473(a), 
84.73(b), 84.73(c) or 
subheading 8517.70  
 
(c) Comments by the Secretariat 
Following the reorganization of heading 8443 in  the HS2007 nomenclature, the creation of 
new exceptions may be necessary to prevent wi dening the scope of the RoO. However, the 
Secretariat is of the view that the CTH rule is enough for subheading 8443.99 and would 
suggest deleting the newly created exceptions. 
 
202. Heading 84.48 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.48 Auxiliary machinery for 
use with machines of 
heading 84.44, 84.45, 84.46 or 84.47 (for 
example, dobbies, 
Jacquards, automatic stop motions, shuttle 
changing mechanisms); 
parts and accessories suitable for use solely or 
principally with the 
machines of this heading or of heading 84.48 Auxiliary machinery for 
use with machines of 
heading 84.44, 84.45, 84.46 or 84.47 (for 
example, dobbies, 
Jacquards, automatic stop motions, shuttle 
changing mechanisms); 
parts and accessories suitable for use solely or 
principally with the 
machines of this heading or of heading 84.44, Deletion of 
subheading 
8448.41 because of the low volume 
of trade,  JOB/RO/3 
 Page 303 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
84.44, 84.45, 84.46 or 
84.47 (for example, spindles and spindle 
flyers, card clothing, 
combs, extruding 
nipples, shuttles, healds 
and heald-frames, hosiery needles). 84.45, 84.46 or 84.47 
(for example, spindles and spindle flyers, card 
clothing, combs, 
extruding nipples, 
shuttles, healds and 
heald-frames, hosiery needles). 
 - Parts and accessories 
of weaving machines 
(looms) or of their auxiliary machinery:  - Parts and accessories of 
weaving machines 
(looms) or of their auxiliary machinery:  
8448.41 -- Shuttles - (deleted)  
8448.42 -- Reeds for looms, 
healds and heald-frames 8448.42 -- Reeds for looms, 
healds and heald-frames  
8448.49 -- Other 8448.49 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.48 Auxiliary machinery for use with 
machines of heading 84.44, 84.45, 84.46 or 84.47 (for 
example, dobbies, Jacquards, 
automatic stop motions, shuttle changing mechanisms); parts 
and accessories suitable for use 
solely or principally with the 
machines of this heading or of 
heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and 
spindle flyers, card clothing, 
combs, extruding nipples, shuttles, healds and heald-
frames, hosiery needles). As specified for 
subheadings CTH; or 35% value-
added rule 
 - Parts and accessories of 
weaving machines (looms) or of their auxiliary machinery:   
8448.41 -- Shuttles CTH  
8448.42 -- Reeds for looms, healds and 
heald-frames CTH  
8448.49 -- Other CTH  
 
HS 2002 Description Primary rules 
84.48 Auxiliary machinery for use with 
machines of heading 84.44, 84.45, 84.46 or 84.47 (for 
example, dobbies, Jacquards, 
automatic stop motions, shuttle changing mechanisms); parts 
and accessories suitable for use 
solely or principally with the machines of this heading or of 
heading 84.44, 84.45, 84.46 or As specified for 
subheadings CTH; or 35% value-
added rule JOB/RO/3 
Page 304  
 
  HS 2002 Description Primary rules 
84.47 (for example, spindles and 
spindle flyers, card clothing, 
combs, extruding nipples, shuttles, healds and heald-
frames, hosiery needles). 
 - Parts and accessories of 
weaving machines (looms) or of 
their auxiliary machinery:   
8448.41 -- Shuttles CTH  
8448.42 -- Reeds for looms, healds and 
heald-frames CTH  
8448.49 -- Other CTH  
 
HS 2007 Description Primary rules 
84.48 Auxiliary machinery for use with 
machines of heading 84.44, 
84.45, 84.46 or 84.47 (for 
example, dobbies, Jacquards, automatic stop motions, shuttle 
changing mechanisms); parts 
and accessories suitable for use solely or principally with the 
machines of this heading or of 
heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and 
spindle flyers, card clothing, 
combs, extruding nipples, shuttles, healds and heald-
frames, hosiery needles). As specified for 
subheadings CTH; or 35% value-
added rule 
 - Parts and accessories of 
weaving machines (looms) or of their auxiliary machinery:   
8448.41  CTH  
8448.42 -- Reeds for looms, healds and 
heald-frames CTH  
8448.49 -- Other As specified for split 
subheadings   
ex8448.49(a) --- Shuttles CTSH  
ex8448.49(b) --- Other CTSH  
 
203. Heading 84.56 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.56 Machine-tools for 
working any material by 
removal of material, by 
laser or other light or photon beam, ultrasonic, 
electro-discharge, 
electro-chemical, electron beam, ionic-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-Expansion of the 
scope of heading 
84.56 to other 
methods of removing material, 
in particular the 
cutting by water jet and  JOB/RO/3 
 Page 305 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
beam or plasma arc 
processes. beam or plasma arc 
processes. subheadings 
8456.91 and 8456.99 have been 
transferred to 
subheadings 
8486.20 and 
8456.90, respectively. 
8456.10 - Operated by laser or 
other light or photon 
beam processes 8456.10 - Operated by laser or 
other light or photon 
beam processes  
8456.20 - Operated by ultrasonic 
processes 8456.20 - Operated by ultrasonic 
processes  
8456.30 - Operat ed by electro-
discharge processes 8456.30 - Operat ed by electro-
discharge processes  
 - Other: 8456.90 - Other  
8456.91 -- For dry-etching 
patterns on semiconductor materials - (deleted)  
8456.99 -- Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.56 Machine-tools for working any 
material by removal of material, 
by laser or other light or photon 
beam, ultrasonic, electro-
discharge, electro-chemical, electron beam, ionic-beam or 
plasma arc processes. CTH CTH, except from 
heading 84.66; or 35% 
value-added rule 
 
HS 2002 Description Primary rules 
84.56 Machine-tools for working any 
material by removal of material, 
by laser or other light or photon 
beam, ultrasonic, electro-
discharge, electro-chemical, electron beam, ionic-beam or 
plasma arc processes. CTH CTH, except from 
heading 84.66; or 35% 
value-added rule 
 
HS 2007 Description Primary rules 
84.56 Machine-tools for working any 
material by removal of 
material, by laser or other light or photon beam, ultrasonic, 
electro-discharge, electro-
chemical, electron beam, ionic-
beam or plasma arc processes. CTH, except from split 
subheadings ex8486.10(d), 
ex8486.10(e), ex8486.20(c), 
ex8486.20(d), 
ex8486.30(c), 
ex8486.30(d),  
ex8486.30(e) or ex8486.30(f) CTH, except from 
heading 84.66; or 35% 
value-added rule 
 JOB/RO/3 
Page 306  
 
  (c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 8456 has been moved to a new heading 
84.86. Accordingly, the creation of new excepti ons may be necessary to prevent widening the 
scope of the RoO. However, the Secretariat is  of the view that the CTH rule is enough for 
heading 84.56 and would suggest deleting the newly created exceptions. 
 
204. Heading 84.62 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.62 Machine-tools 
(including presses) for 
working metal by forging, hammering or 
die-stamping; machine-
tools (including presses) for working metal by 
bending, folding, 
straightening, flattening, shearing, punching or 
notching; presses for 
working metal or metal carbides, not specified 
above. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and accessories. New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat screen 
systems. 
 - Bending, folding, 
straightening or 
flattening machines 
(including presses): 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8462.21 -- Numerically 
controlled 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
8462.29 -- Other 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
  8486.40 - Machines and apparatus 
specified in Note 9 (c) to 
this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.62 Machine-tools (including 
presses) for working metal by forging, hammering or die-
stamping; machine-tools 
(including presses) for working 
metal by bending, folding, 
straightening, flattening, shearing, punching or notching; 
presses for working metal or As specified for 
subheading CTH, except from 
heading 84.66; or 35% value added-rule.  JOB/RO/3 
 Page 307 
 
 
  HS 1996 Description Primary rules 
metal carbides, not specified 
above. 
8462.10 - Forging or die-stamping 
machines (including presses) and hammers CTH  
 - Bending, folding, straightening 
or flattening machines (including presses):   
8462.21 -- Numerically controlled CTSH  
8462.29 -- Other CTH  
 - Shearing machines (including 
presses), other than combined 
punching and shearing machines:   
8462.31 -- Numerically controlled CTSH  
8462.39 -- Other CTH  
 - Punching or notching machines 
(including presses), including 
combined punching and shearing machines:   
8462.41 -- Numerically controlled CTSH  
8462.49 -- Other CTH  
 - Other:   
8462.91 -- Hydraulic presses CTH  
8462.99 -- Other CTH  
 
HS 2002 Description Primary rules 
84.62 Machine-tools (including 
presses) for working metal by 
forging, hammering or die-stamping; machine-tools 
(including presses) for working 
metal by bending, folding, straightening, flattening, 
shearing, punching or notching; 
presses for working metal or 
metal carbides, not specified 
above. As specified for 
subheading CTH, except from 
heading 84.66; or 35% 
value added-rule. 
8462.10 - Forging or die-stamping 
machines (including presses) and 
hammers CTH  
 - Bending, folding, straightening 
or flattening machines (including presses):   
8462.21 -- Numerically controlled CTSH  
8462.29 -- Other CTH  
 - Shearing machines (including 
presses), other than combined 
punching and shearing machines:   
8462.31 -- Numerically controlled CTSH  
8462.39 -- Other CTH  JOB/RO/3 
Page 308  
 
  HS 2002 Description Primary rules 
 - Punching or notching machines 
(including presses), including 
combined punching and shearing machines:   
8462.41 -- Numerically controlled CTSH  
8462.49 -- Other CTH  
 - Other:   
8462.91 -- Hydraulic presses CTH  
8462.99 -- Other CTH  
 
HS 2007 Description Primary rules 
84.62 Machine-tools (including 
presses) for working metal by 
forging, hammering or die-stamping; machine-tools 
(including presses) for working 
metal by bending, folding, 
straightening, flattening, 
shearing, punching or notching; presses for working metal or 
metal carbides, not specified 
above. As specified for 
subheading CTH, except from 
heading 84.66; or 35% 
value added-rule. 
8462.10 - Forging or die-stamping 
machines (including presses) and 
hammers CTH  
 - Bending, folding, straightening 
or flattening machines (including presses):   
8462.21 -- Numerically controlled CTSH, except from split 
subheading 
ex8486.20(f)   
8462.29 -- Other CTH, except from split 
subheading 
ex8486.20(g)  
 - Shearing machines (including 
presses), other than combined 
punching and shearing 
machines:   
8462.31 -- Numerically controlled CTSH  
8462.39 -- Other CTH  
 - Punching or notching machines 
(including presses), including 
combined punching and shearing 
machines:   
8462.41 -- Numerically controlled CTSH  
8462.49 -- Other CTH  
 - Other:   
8462.91 -- Hydraulic presses CTH  
8462.99 -- Other CTH  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 8456 has been moved to a new heading 
84.86. Accordingly, the creation of new excepti ons may be necessary to prevent widening the  JOB/RO/3 
 Page 309 
 
 
  scope of the RoO. However, the Secretariat is  of the view that the CTH rule is enough for 
headings 8462.21 and 8462.29 and would suggest deleting the newly created exceptions. 
 
205. Heading 84.64 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.64 Machine-tools for 
working stone, ceramics, concrete, 
asbestos-cement or like 
mineral materials or for cold working glass. 84.86 Machines and apparatus 
of a kind used solely or principally for the 
manufacture of 
semiconductor boules or wafers, semiconductor 
devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and 
accessories. New heading 
84.86 has been created for 
machines for the 
manufacture of semiconductors 
and flat screen 
systems. 
8464.10 - Sawing machines 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8464.20 - Grinding or polishing 
machines 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits  
8464.90 - Other 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
  8486.40 - Machines and apparatus 
specified in Note 9 (c) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.64 Machine-tools for working 
stone, ceramics, concrete, asbestos-cement or like mineral 
materials or for cold working 
glass. CTH CTH, except from 
heading 84.66; or 35% value-added rule 
 
HS 2002 Description Primary rules 
84.64 Machine-tools for working 
stone, ceramics, concrete, 
asbestos-cement or like mineral 
materials or for cold working glass. CTH CTH, except from 
heading 84.66; or 35% 
value-added rule 
 JOB/RO/3 
Page 310  
 
  HS 2007 Description Primary rules 
84.64 Machine-tools for working 
stone, ceramics, concrete, 
asbestos-cement or like mineral materials or for cold working 
glass. CTH, except from split 
subheadings 
ex8486.10(e), ex8486.10(f), 
ex8486.10(g), 
ex8486.20(h), 
ex8486.20(i), 
ex8486.30(g), ex8486.30(h) or 
ex8486.30(i) CTH, except from 
heading 84.66; or 35% 
value-added rule 
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 8464 has been moved to a new heading 
84.86. Accordingly, the creation of new excepti ons may be necessary to prevent widening the 
scope of the RoO.  However, the Secretariat is  of the view that the CTH rule is enough for 
heading 84.64 and would suggest deleting the newly created exceptions. 
 
206. Heading 84.65 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.65 Machine-tools 
(including machines for 
nailing, stapling, glueing or otherwise 
assembling) for working 
wood, cork, bone, hard rubber, hard plastics or 
similar hard materials. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and accessories. New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat screen 
systems. 
8465.10 - Machines which can 
carry out different types 
of machining operations 
without tool change 
between such operations 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
 - Other: 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
8465.91 -- Sawing machines 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8465.92 -- Planing, milling or 
moulding (by cutting) 
machines 8486.40 - Machines and apparatus 
specified in Note 9 (c) to 
this Chapter  
8465.93 -- Grinding, sanding or 
polishing machines 8486.90 - Parts and accessories   JOB/RO/3 
 Page 311 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8465.94 -- Bending or 
assembling machines    
8465.95 -- Drilling or morticing 
machines    
8465.96 -- Splitting, slicing or 
paring machines    
8465.99 -- Other    
 
(b) Technical Rectification  
HS 1996 Description Primary rules 
84.65 Machine-tools (including 
machines for nailing, stapling, 
glueing or otherwise assembling) 
for working wood, cork, bone, hard rubber, hard plastics or 
similar hard materials. As specified for 
subheadings CTH, except from 
heading 84.66; or 35% 
value-added rule 
8465.10 - Machines which can carry out 
different types of machining operations without tool change 
between such operations CTSH  
 - Other:   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding 
(by cutting) machines CTH  
8465.93 -- Grinding, sanding or polishing 
machines CTH  
8465.94 -- Bending or assembling 
machines CTH  
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring 
machines CTH  
8465.99 -- Other CTH  
 
HS 2002 Description Primary rules 
84.65 Machine-tools (including 
machines for nailing, stapling, 
glueing or otherwise assembling) for working wood, cork, bone, 
hard rubber, hard plastics or 
similar hard materials. As specified for 
subheadings CTH, except from 
heading 84.66; or 35% 
value-added rule 
8465.10 - Machines which can carry out 
different types of machining 
operations without tool change 
between such operations CTSH  
 - Other:   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding 
(by cutting) machines CTH  
8465.93 -- Grinding, sanding or polishing 
machines CTH  
8465.94 -- Bending or assembling 
machines CTH  JOB/RO/3 
Page 312  
 
  HS 2002 Description Primary rules 
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring 
machines CTH  
8465.99 -- Other CTH  
 
HS 2007 Description Primary rules 
84.65 Machine-tools (including 
machines for nailing, stapling, glueing or otherwise assembling) 
for working wood, cork, bone, 
hard rubber, hard plastics or similar hard materials. As specified for 
subheadings CTH, except from 
heading 84.66; or 35% value-added rule 
8465.10 - Machines which can carry out 
different types of machining 
operations without tool change 
between such operations CTSH  
 - Other:   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding 
(by cutting) machines CTH  
8465.93 -- Grinding, sanding or polishing 
machines CTH  
8465.94 -- Bending or assembling 
machines CTH  
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring 
machines CTH  
8465.99 -- Other CTH, except from split 
subheading ex8486.20(j) 
or ex8486.40(d)  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 8456 has been moved to a new heading 
84.86.  Accordingly, the creation of new excep tions may be necessary to prevent widening the 
scope of the RoO.  However, the Secretariat is  of the view that the CTH rule is enough for 
subheading 8465.99 and would suggest deleting the newly created exceptions. 
 
207. Heading 84.66 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.66 Parts and accessories 
suitable for use solely or 
principally with the machines of headings 
84.56 to 84.65, 
including work or tool 
holders, self-opening 
dieheads, dividing heads and other special 
attachments for 84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor 
devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors 
and flat screen 
systems.  JOB/RO/3 
 Page 313 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
machine-tools; tool 
holders for any type of tool for working in the 
hand. in Note 9 (c) to this 
Chapter; parts and accessories. 
8466.10 - Tool holders and self-
opening dieheads 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8466.20 - Work holders 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits  
8466.30 - Dividing heads and 
other special 
attachments for 
machine-tools 8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
 - Other: 8486.40 - Machines and apparatus 
specified in Note 9 (c) to 
this Chapter  
8466.91 -- For machines of 
heading 84.64 8486.90 - Parts and accessories  
8466.92 -- For machines of 
heading 84.65    
8466.93 -- For machines of 
headings 84.56 to 84.61    
8466.94 -- For machines of 
heading 84.62 or 84.63    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.66 Parts and accessories suitable for 
use solely or principally with the 
machines of head ings 84.56 to 
84.65, including work or tool 
holders, self-opening dieheads, 
dividing heads and other special attachments for machine-tools; 
tool holders for any type of tool 
for working in the hand. CTH CTH 
 
HS 2002 Description Primary rules 
84.66 Parts and accessories suitable for 
use solely or principally with the 
machines of head ings 84.56 to 
84.65, including work or tool holders, self-opening dieheads, 
dividing heads and other special 
attachments for machine-tools; tool holders for any type of tool 
for working in the hand. CTH CTH 
 JOB/RO/3 
Page 314  
 
  HS 2007 Description Primary rules 
84.66 Parts and accessories suitable for 
use solely or principally with the 
machines of head ings 84.56 to 
84.65, including work or tool 
holders, self-opening dieheads, 
dividing heads and other special 
attachments for machine-tools; 
tool holders for any type of tool for working in the hand. CTH, except from split 
subheadings 
ex8486.90(e) to (k) CTH 
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 84.66 has been moved to a new heading 
84.86.  Accordingly, the creation of new excep tions may be necessary to prevent widening the 
scope of the RoO.  However, the Secretariat is  of the view that the CTH rule is enough for 
heading 84.66 and would suggest deleting the newly created exceptions. 
 208. Heading 84.69 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
84.69 Typewriters other than 
printers of heading 84.71; word-processing machines. 84.69 Typewriters other than 
printers of heading 84.43; word-processing machines. Amendments made 
following the transfer of printers to heading 84.43 
 - Automatic typewriters 
and word-processing 
machines:    
8469.11 -- Word-processing 
machines - (deleted)  
8469.12 -- Automatic typewriters - (deleted)  
8469.20 - Other typewriters, 
electric - (deleted)  
8469.30 - Other typewriters, non-
electric - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.69 Typewriters other than printers of 
heading 84.71; word-processing machines. As specified for split 
subheadings 45% value-added rule 
ex84.69(a) Ciphering high security word 
processors CTHS  
ex84.69(b) Other CTH  
 
HS 2002 Description Primary rules 
84.69 Typewriters other than printers of 
heading 84.71; word-processing machines. As specified for split 
subheadings 45% value-added rule 
ex84.69(a) Ciphering high security word 
processors CTHS  
ex84.69(b) Other CTH  
  JOB/RO/3 
 Page 315 
 
 
  HS 2007 Description Primary rules 
84.69 Typewriters other than printers 
of heading 84.43; word-
processing machines. As specified for split 
subheadings 45% value-added rule 
ex84.69(a) Ciphering high security word 
processors CTHS  
ex84.69(b) Other CTH  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, the scope of the heading has not changed;  only its description 
has.  The changes have therefore not affected th e RoO, which is set at the split heading level. 
 
209. Heading 84.70 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.70 Calculating machines 
and pocket-size data 
recording, reproducing 
and displaying machines with calculating 
functions; accounting 
machines, postage-franking machines, 
ticket-issuing machines 
and similar machines, incorporating a 
calculating device; cash 
registers. 84.70 Calculating machines 
and pocket-size data 
recording, reproducing 
and displaying machines with calculating 
functions; accounting 
machines, postage-franking machines, 
ticket-issuing machines 
and similar machines, incorporating a 
calculating device; cash 
registers. Deletion of 
subheading 
8470.40 because 
of the low volume of trade. 
8470.10 - Electronic calculators 
capable of operation 
without an  external 
source of electric power and pocket-size data 
recording, reproducing 
and displaying machines 
with calculating 
functions 8470.10 - Electronic calculators 
capable of operation 
without an external 
source of electric power and pocket-size data 
recording, reproducing 
and displaying machines 
with calculating 
functions  
 - Other digital automatic 
data processing 
machines:  - Other electronic 
calculating machines:  
8470.21 -- Incorporating a 
printing device 8470.21 -- Incorporating a 
printing device  
8470.29 -- Other 8470.29 -- Other  
8470.30 - Other calculating 
machines 8470.30 - Other calculating 
machines  
8470.40 - Accounting m achines - (deleted)  
8470.50 - Cash registers 8470.50 - Cash registers  
8470.90 - Other 8470.90 - Other  
 JOB/RO/3 
Page 316  
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
84.70 Calculating machines and 
pocket-size data recording, reproducing and displaying 
machines with calculating 
functions; accounting machines, postage-franking machines, 
ticket-issuing machines and 
similar machines, incorporating a calculating device; cash 
registers. CTSH 45% value-added rule 
 
HS 2002 Description Primary rules 
84.70 Calculating machines and 
pocket-size data recording, reproducing and displaying 
machines with calculating 
functions; accounting machines, postage-franking machines, 
ticket-issuing machines and 
similar machines, incorporating a calculating device; cash 
registers. CTSH 45% value-added rule 
 
HS 2007 Description Primary rules 
84.70 Calculating machines and 
pocket-size data recording, reproducing and displaying 
machines with calculating 
functions; accounting machines, postage-franking machines, 
ticket-issuing machines and 
similar machines, incorporating a calculating device; cash 
registers. As specified for 
subheadings 45% value-added rule 
8470.10 - Electronic calculators capable 
of operation without an  external 
source of electric power and 
pocket-size data recording, reproducing and displaying 
machines with calculating 
functions CTSH  
 - Other digital automatic data 
processing machines:   
8470.21 -- Incorporating a printing device CTSH  
8470.29 -- Other CTSH  
8470.30 - Other calculating machines CTSH  
8470.50 - Cash registers CTSH  
8470.90 - Other As specified for split 
subheadings  
ex8470.90(a) -- Accounting machines CTSHS  
ex8470.90(b)  CTSHS  
  JOB/RO/3 
 Page 317 
 
 
  (c) Comments by the Secretariat 
No modification has occurred in the nomenc lature from HS1996 to HS2002. In HS2007, the 
amendment to the nomenclature requires the crea tion of new split headings to maintain the 
structure of the RoO. 
 210. Heading 84.71 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.71 Automatic data 
processing machines 
and units thereof; 
magnetic or optical readers, machines for 
transcribing data onto 
data media in coded 
form and machines for 
processing such data, not elsewhere specified 
or included. 84.71 Automatic data 
processing machines and 
units thereof; magnetic 
or optical readers, machines for transcribing 
data onto data media in 
coded form and 
machines for processing 
such data, not elsewhere specified or included. The term "digital" 
has been deleted 
following 
technological progress in the 
high technology 
sector and the 
deletion of 
subheading 8471.10 entails the 
transfer of these 
products to subheadings 
8471.30, 8471.41, 
8471.49 and 8471.50. 
8471.10 - Analogue or hybrid 
automatic data 
processing machines - (deleted)  
8471.30 - Portable digital 
automatic data 
processing machines, 
weighing not more than 10 kg, consisting of a 
least a central 
processing unit, a keyboard and a display 8471.30 - Portable automatic data 
processing machines, 
weighing not more than 
10 kg, consisting of a least a central processing 
unit, a keyboard and a 
display  
 - Other digital automatic 
data processing machines:  - Other automatic data 
processing machines:  
8471.41 -- Comprising in the 
same housing at least a 
central processing unit and an input and output 
unit, whether or not 
combined 8471.41 -- Comprising in the 
same housing at least a 
central processing unit and an input and output 
unit, whether or not 
combined  
8471.49 -- Other, presented in 
the form of systems 8471.49 -- Other, presented in the 
form of systems  JOB/RO/3 
Page 318  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8471.50 - Digital processing 
units other than those of sub-heading 8471.41 or 
8471.49, whether or not 
containing in the same 
housing one or two of 
the following types of unit: storage units, input 
units, output units 8471.50 - Processing units other 
than those of sub-heading 8471.41 or 
8471.49, whether or not 
containing in the same 
housing one or two of the 
following types of unit: storage units, input units, 
output units  
8471.60 - Input or output units, 
whether or not containing storage units 
in the same housing 8471.60 - Input or output units, 
whether or not containing storage units 
in the same housing See remarks of 
subheadings 8528.41, 8528.51 
and 8528.61 
8471.70 - Storage units 8471.70 - Storage units  
8471.80 - Othe runits of 
automatic data processing machines 8471.80 - Other units of 
automatic data processing machines  
8471.90 - Other 8471.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.71 Automatic data processing 
machines and units thereof; 
magnetic or optical readers, machines for transcribing data 
onto data media in coded form 
and machines fo r processing 
such data, not elsewhere 
specified or included. As specified for 
subheadings 45% value-added rule 
8471.10 - Analogue or hybrid automatic 
data processing machines CTSH  
8471.30 - Portable digital automatic data 
processing machines, weighing 
not more than 10 kg, consisting of a least a central processing 
unit, a keyboard and a display CTSH  
 - Other digital automatic data 
processing machines:   
8471.41 -- Comprising in the same 
housing at least a central 
processing unit and an input and 
output unit, whether or not combined CTSH  
8471.49 -- Other, presented in the form of 
systems CTSH 
(Residual Rule: origin of 
good of subheading 
8471.50)  
8471.50 - Digital processing units other 
than those of sub-heading 8471.41 or 8471.49, 
whether or not containing in the 
same housing one or two of the following types of unit: storage 
units, input units, output units CTH 
(See Primary Rule of this Chapter)   JOB/RO/3 
 Page 319 
 
 
  HS 1996 Description Primary rules 
8471.60 - Input or output units, whether 
or not containing storage units in 
the same housing CTH 
(See Primary Rule of 
this Chapter)  
8471.70 - Storage units CTH 
(See Primary Rule of 
this Chapter)  
8471.80 - Othe runits of automatic data 
processing machines As specified for split 
subheadings  
ex8471.80(a) Ciphering high security PC 
security modules CTSHS  
ex8471.80(b) Other CTH 
(See Primary Rule of this Chapter)  
8471.90 - Other CTSH  
 
HS 2002 Description Primary rules 
84.71 Automatic data processing 
machines and units thereof; 
magnetic or optical readers, machines for transcribing data 
onto data media in coded form 
and machines fo r processing 
such data, not elsewhere 
specified or included. As specified for 
subheadings 45% value-added rule 
8471.10 - Analogue or hybrid automatic 
data processing machines CTSH  
8471.30 - Portable digital automatic data 
processing machines, weighing 
not more than 10 kg, consisting 
of a least a central processing unit, a keyboard and a display CTSH  
 - Other digital automatic data 
processing machines:   
8471.41 -- Comprising in the same 
housing at least a central processing unit and an input and 
output unit, whether or not 
combined CTSH  
8471.49 -- Other, presented in the form of 
systems CTSH 
(Residual Rule: origin of 
good of subheading 8471.50)  
8471.50 - Digital processing units other 
than those of sub-
heading 8471.41 or 8471.49, whether or not containing in the 
same housing one or two of the 
following types of unit: storage units, input units, output units CTH 
(See Primary Rule of 
this Chapter)  
8471.60 - Input or output units, whether 
or not containing storage units in 
the same housing CTH 
(See Primary Rule of 
this Chapter)  
8471.70 - Storage units CTH 
(See Primary Rule of 
this Chapter)  JOB/RO/3 
Page 320  
 
  HS 2002 Description Primary rules 
8471.80 - Othe runits of automatic data 
processing machines As specified for split 
subheadings  
ex8471.80(a) Ciphering high security PC 
security modules CTSHS  
ex8471.80(b) Other CTH 
(See Primary Rule of 
this Chapter)  
8471.90 - Other CTSH  
 
HS 2007 Description Primary rules 
84.71 Automatic data processing 
machines and units thereof; magnetic or optical readers, 
machines for transcribing data 
onto data media in coded form 
and machines fo r processing 
such data, not elsewhere specified or included. As specified for 
subheadings 45% value-added rule 
8471.30 - Portable digital automatic data 
processing machines, weighing 
not more than 10 kg, consisting of a least a central processing 
unit, a keyboard and a display CTSH  
 - Other digital automatic data 
processing machines:   
8471.41 -- Comprising in the same 
housing at least a central 
processing unit and an input and 
output unit, whether or not combined CTSH  
8471.49 -- Other, presented in the form of 
systems CTSH 
(Residual Rule: origin of 
good of subheading 8471.50)  
8471.50 - Digital processing units other 
than those of sub-
heading 8471.41 or 8471.49, 
whether or not containing in the 
same housing one or two of the following types of unit: storage 
units, input units, output units CTH 
(See Primary Rule of 
this Chapter)  
8471.60 - Input or output units, whether 
or not containing storage units in the same housing CTH, except from 
subheading 8443.31 or 8443.32 
(See Primary Rule of 
this Chapter)  
8471.70 - Storage units CTH 
(See Primary Rule of 
this Chapter)  
8471.80 - Other units of automatic data 
processing machines As specified for split 
subheadings  
ex8471.80(a) Ciphering high security PC 
security modules CTSHS   JOB/RO/3 
 Page 321 
 
 
  HS 2007 Description Primary rules 
ex8471.80(b) Other CTH 
(See Primary Rule of 
this Chapter)  
8471.90 - Other CTSH  
 
211. Heading 84.72 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.72 Other office machines 
(for example, hectograph or stencil 
duplicating machines, 
addressing machines, automatic banknote 
dispensers, coin-sorting 
machines, coin-counting 
or wrapping machines, 
pencil-sharpening machines perf orating or 
stapling machines). 84.72 Other office machines 
(for example, hectograph or stencil duplicating 
machines, addressing 
machines, automatic banknote dispensers, 
coin-sorting machines, 
coin-counting or 
wrapping machines, 
pencil-sharpening machines, perforating or 
stapling machines). Deletion of 
subheading 8472.20 because 
of the low volume 
of trade. 
8472.10 - Duplicatting machines 8 472.10 - Duplicating machines  
8472.20 - Addressing machines 
and address plate embosing machines - (deleted)  
8472.30 - Machines for sorting 
or folding mail or for 
inserting mail in envelopes or bands, 
machines for opening, 
closing or sealing mail and machines for 
affixing or cancelling 
postage stamps 8472.30 - Machines for sorting or 
folding mail or for 
inserting mail in envelopes or bands, 
machines for opening, 
closing or sealing mail and machines for 
affixing or cancelling 
postage stamps  
8472.90 - Other 8472.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.72 Other office machines (for 
example, hectograph or stencil 
duplicating machines, addressing machines, automatic banknote 
dispensers, coin-sorting 
machines, coin-counting or wrapping machines, pencil-
sharpening machines perforating 
or stapling machines). As specified for split 
subheadings 45% value-added rule 
ex84.72(a) Other ciphering high security 
office machines of heading 
8472.90 CTHS  
ex84.72(b) Other CTH  
 JOB/RO/3 
Page 322  
 
  HS 2002 Description Primary rules 
84.72 Other office machines (for 
example, hectograph or stencil 
duplicating machines, addressing machines, automatic banknote 
dispensers, coin-sorting 
machines, coin-counting or 
wrapping machines, pencil-
sharpening machines perforating or stapling machines). As specified for split 
subheadings 45% value-added rule 
ex84.72(a) Other ciphering high security 
office machines of heading 
8472.90 CTHS  
ex84.72(b) Other CTH  
 
HS 2007 Description Primary rules 
84.72 Other office machines (for 
example, hectograph or stencil 
duplicating machines, addressing 
machines, automatic banknote dispensers, coin-sorting 
machines, coin-counting or 
wrapping machines, pencil-sharpening machines perforating 
or stapling machines). As specified for split 
subheadings 45% value-added rule 
ex84.72(a) Other ciphering high security 
office machines of heading 8472.90 CTHS, except from 
subheading 8443.39  
ex84.72(b) Other CTH  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenc lature from HS1996 to HS2002. In HS2007, the 
amendment to the nomenclature occurs at subhead ing level and does not alter the scope of the 
rule, which is set out at split heading level.  Th erefore, no modification is needed; the rule can 
be transposed directly. 
 212. Heading 84.73 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
84.73 Parts and accessories 
(other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.69 to 84.72. 84.73 Parts and accessories 
(other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.69 to 84.72. Articles of 
subheading 8471.60 have been transferred to subheadings 8528.51 and 8528.61. Consequently, parts initially classified in subheading 8473.30 have also been transferred to 
subheading 8529.90  JOB/RO/3 
 Page 323 
 
 
  HS2002 Description HS 2007 Description Reason for change 
8473.10 - Parts and accessories of 
the machines of heading 84.69 8473.10 - Parts and accessories of 
the machines of heading 84.69  
 - Parts and accessories of 
the machines of heading 84.70:  - Parts and accessories of 
the machines of heading 84.70:  
8473.21 -- Of the electronic 
calculating machines of subheading 8470.10, 8470.21 or 8470.29 8473.21 -- Of the electronic 
calculating machines of subheading 8470.10, 8470.21 or 8470.29  
8473.29 -- Other 8473.29 -- Other  
8473.30 - Parts and accessories of 
the machines of heading 84.71 8473.30 - Parts and accessories of 
the machines of heading 84.71  
8473.40 - Parts and accessories of 
the machines of heading 84.72 8473.40 - Parts and accessories of 
the machines of heading 84.72  
8473.90 - Parts and accessories 
equally suitable for use with machines of two or more of the headings 84.69 to 84.72 8473.90 - Parts and accessories 
equally suitable for use with machines of two or more of the headings 84.69 to 84.72  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.73 Parts and accessories (other than 
covers, carrying cases and the 
like) suitable for use solely or principally with machines of 
headings 84.69 to 84.72. As specified for split 
subheadings 45% value-added rule 
ex84.73(a) Plasma and accessories (other 
than covers, carrying cases and the like) suitable for use solely 
or principally with machines of 
headings No.84.69 to 84.72 CTHS  
ex8473.(b) Memory modules (for example, 
SIMMs, DIMMs and memory 
boards) of subheading 8473.30 [CTH, except from 
heading 85.42] 
[Subheading Rule The 
country of origin will be the country of origin of 
the integrated circuits]  
ex84.73(c) -- Other CTH  
 
HS 2002 Description Primary rules 
84.73 Parts and accessories (other than 
covers, carrying cases and the like) suitable for use solely or 
principally with machines of 
headings 84.69 to 84.72. As specified for split 
subheadings 45% value-added rule 
ex84.73(a) Plasma and accessories (other 
than covers, carrying cases and 
the like) suitable for use solely 
or principally with machines of 
headings No.84.69 to 84.72 CTHS  JOB/RO/3 
Page 324  
 
  HS 2002 Description Primary rules 
ex8473.(b) Memory modules (for example, 
SIMMs, DIMMs and memory 
boards) of subheading 8473.30 [CTH, except from 
heading 85.42] 
[Subheading Rule The country of origin will be 
the country of origin of 
the integrated circuits]  
ex84.73(c) -- Other CTH  
 
HS 2007 Description Primary rules 
84.73 Parts and accessories (other than 
covers, carrying cases and the 
like) suitable for use solely or 
principally with machines of headings 84.69 to 84.72. As specified for split 
subheadings 45% value-added rule 
ex84.73(a) Plasma and accessories (other 
than covers, carrying cases and 
the like) suitable for use solely 
or principally with machines of 
headings No.84.69 to 84.72 CTHS, except from 
subheading 8443.99  
ex8473.(b) Memory modules (for example, 
SIMMs, DIMMs and memory 
boards) of subheading 8473.30 [CTH, except from 
heading 85.42 or 
subheading 8443.99] 
[Subheading Rule The country of origin will be 
the country of origin of 
the integrated circuits]  
ex84.73(c) -- Other CTH  
 
213. Heading 84.77 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.77 Machinery for working 
rubber or plastics or for the manufacture of 
products from these 
materials, not specified or included elsewhere in 
this Chapter. 84.86 Machines and apparatus 
of a kind used solely or principally for the 
manufacture of 
semiconductor boules or wafers, semiconductor 
devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified 
in Note 9 (c) to this Chapter; parts and 
accessories. New heading 
84.86 has been created for 
machines for the 
manufacture of semiconductors 
and flat screen 
systems. 
8477.10 - Injection-moulding 
machines 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8477.20 - Extruders 8486.20 - Machines and apparatus 
for the manufacture of semiconductor devices or 
of electronic integrated 
circuits   JOB/RO/3 
 Page 325 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8477.30 - Blow moulding 
machines 8486.30 - Machines and apparatus 
for the manufacture of flat panel displays  
8477.40 - Vacuum moulding 
machines and other 
thermoforming 
machines 8486.40 - Machines and apparatus 
specified in Note 9 (c) to 
this Chapter  
 - Other machinery for 
moulding or otherwise forming: 8486.90 - Parts and accessories  
8477.51 -- For moulding or 
retreading pneumatic 
tyres or for moulding or otherwise forming inner 
tubes    
8477.59 -- Other    
8477.80 - Other machinery    
8477.90 - Parts    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.77 Machinery for working rubber or 
plastics or for the manufacture of products from these materials, 
not specified or included 
elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value-
added rule. 
8477.10 - Injection-moulding machines CTSH  
8477.20 - Extruders CTSH  
8477.30 - Blow moulding machines CTSH  
8477.40 - Vacuum moulding machines 
and other thermoforming 
machines CTSH  
 - Other machinery for moulding 
or otherwise forming:   
8477.51 -- For moulding or retreading 
pneumatic tyres or for moulding 
or otherwise forming inner tubes CTSH  
8477.59 -- Other CTSH  
8477.80 - Other machinery CTSH  
8477.90 - Parts CTH  
 
HS 2002 Description Primary rules 
84.77 Machinery for working rubber or 
plastics or for the manufacture of 
products from these materials, 
not specified or included elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value-
added rule. 
8477.10 - Injection-moulding machines CTSH  
8477.20 - Extruders CTSH  
8477.30 - Blow moulding machines CTSH  JOB/RO/3 
Page 326  
 
  HS 2002 Description Primary rules 
8477.40 - Vacuum moulding machines 
and other thermoforming 
machines CTSH  
 - Other machinery for moulding 
or otherwise forming:   
8477.51 -- For moulding or retreading 
pneumatic tyres or for moulding or otherwise forming inner tubes CTSH  
8477.59 -- Other CTSH  
8477.80 - Other machinery CTSH  
8477.90 - Parts CTH  
 
HS 2007 Description Primary rules 
84.77 Machinery for working rubber or 
plastics or for the manufacture of 
products from these materials, 
not specified or included 
elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value-
added rule. 
8477.10 - Injection-moulding machines CTSH, except from split 
subheading ex8486.40(e)  
8477.20 - Extruders CTSH, except from split 
subheading 
ex8486.20(k)  
8477.30 - Blow moulding machines CTSH, except from split 
subheading ex8486.20(l)  
8477.40 - Vacuum moulding machines 
and other thermoforming 
machines CTSH, except from split 
subheading 
ex8486.40(f)  
 - Other machinery for moulding 
or otherwise forming:   
8477.51 -- For moulding or retreading 
pneumatic tyres or for moulding 
or otherwise forming inner tubes CTSH  
8477.59 -- Other CTSH, except from split 
subheading 
ex8486.40(g)  
8477.80 - Other machinery CTSH, except from split 
subheading 
ex8486.20(m)  
8477.90 - Parts CTH, except from split 
subheading ex8486.90(l)  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 84.77 has been moved to a new heading 
84.86. Accordingly, the creation of new excepti ons may be necessary to prevent widening the 
scope of the RoO. However, the Secretariat is  of the view that the CTH rule is enough for 
subheading 8477.90 and would suggest deleting the newly created exceptions. 
  JOB/RO/3 
 Page 327 
 
 
  214. Heading 84.79 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.79 Machines and 
mechanical appliances 
having individual 
functions, not specified 
or included elsewhere in 
this Chapter. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and accessories. New heading 
85.08 has been 
created for vacuum 
cleaners of all 
kinds and entails 
the transfer of certain products of 
subheadings 
8479.89 and 8479.90 to heading 
84.86. 
8479.10 - Machinery for public 
works, building or the 
like 8479.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8479.20 - Machinery for the 
extraction or preparation 
of animal or fixed 
vegetable fats or oils 8479.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated circuits  
8479.30 - Presses for the 
manufacture of particle 
board or fibre building 
board of wood or other 
ligneous materials and other machinery for 
treating wood or cork 8479.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
8479.40 - Rope or cable-making 
machines 8479.40 - Machines and apparatus 
specified in Note 9 (c) to this Chapter  
8479.50 - Industrial robots, not 
elsewhere specified or 
included 8479.90 - Parts and accessories New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat screen 
systems. 
8479.60 - Evaporative air coolers    
 - Other machines and 
mechanical appliances:    
8479.81 -- For treating metal, 
including electric wire 
coil-winders    
8479.82 -- Mixing, kneading, 
crushing, grinding, 
screening, sifting, 
homogenising, emulsifying or stirring 
machines    JOB/RO/3 
Page 328  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8479.89 -- Other    
8479.90 - Parts    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.79 Machines and mechanical 
appliances having individual 
functions, not specified or 
included elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value-
added rule 
8479.10 - Machinery for public works, 
building or the like CTSH  
8479.20 - Machinery for the extraction or 
preparation of animal or fixed vegetable fats or oils CTSH  
8479.30 - Presses for the manufacture of 
particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork CTSH  
8479.40 - Rope or cable-making 
machines CTSH  
8479.50 - Industrial robots, not elsewhere 
specified or included CTSH  
8479.60 - Evaporative air coolers CTSH  
 - Other machines and 
mechanical appliances:   
8479.81 -- For treating metal, including 
electric wire coil-winders CTSH  
8479.82 -- Mixing, kneading, crushing, 
grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH  
8479.89 -- Other CTSH  
8479.90 - Parts CTH  
 
HS 2002 Description Primary rules 
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   JOB/RO/3 
 Page 329 
 
 
  HS 2002 Description Primary rules 
8479.40 - Rope or cable-making 
machines CTSH  
8479.50 - Industrial robots, not elsewhere 
specified or included CTSH  
8479.60 - Evaporative air coolers CTSH  
 - Other machines and 
mechanical appliances:   
8479.81 -- For treating metal, including 
electric wire coil-winders CTSH  
8479.82 -- Mixing, kneading, crushing, 
grinding, screening, sifting, 
homogenising, emulsifying or 
stirring machines CTSH  
8479.89 -- Other CTSH  
8479.90 - Parts CTH  
 
HS 2007 Description Primary rules 
84.79 Machines and mechanical 
appliances having individual 
functions, not specified or 
included elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value-
added rule 
8479.10 - Machinery for public works, 
building or the like CTSH  
8479.20 - Machinery for the extraction or 
preparation of animal or fixed vegetable fats or oils CTSH  
8479.30 - Presses for the manufacture of 
particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork CTSH  
8479.40 - Rope or cable-making 
machines CTSH  
8479.50 - Industrial robots, not elsewhere 
specified or included CTSH, except from split 
subheading ex8486.30(j)  
8479.60 - Evaporative air coolers CTSH  
 - Other machines and 
mechanical appliances:   
8479.81 -- For treating metal, including 
electric wire coil-winders CTSH  
8479.82 -- Mixing, kneading, crushing, 
grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH  
8479.89 -- Other CTSH, except from split 
subheading 
ex8486.10(h), ex8486.20(n), 
ex8486.30(k), 
ex8486.40(h)  
8479.90 - Parts CTH, except from split 
subheading 
ex8486.90(m)  
 JOB/RO/3 
Page 330  
 
  (c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 84.79 has been moved to a new heading 
84.86. Accordingly, the creation of new excepti ons may be necessary to prevent widening the 
scope of the RoO. However, the Secretariat is  of the view that the CTH rule is enough for 
subheading 8479.90 and would suggest deleting the newly created exceptions. 
 
215. Heading 84.80 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.80 Moulding boxes for 
metal foundry; mould 
bases; moulding patterns; moulds for 
metal (other than ingot 
moulds), metal carbides, glass, mineral materials, 
rubber or plastics. 84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and accessories. New heading 
85.08 has been 
created for vacuum cleaners of all 
kinds and entails 
the transfer of certain products of 
subheadings 
8479.89 and 8479.90 to heading 
84.86. 
8480.10 - Moulding boxes for 
metal foundry 8486.10 - Machines and apparatus 
for the manufacture of 
boules or wafers  
8480.20 - Mould bases 8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or of electronic integrated 
circuits  
8480.30 - Moulding patterns 8486.30 - Machines and apparatus 
for the manufacture of flat panel displays  
 - Moulds for metal or 
metal carbides: 8486.40 - Machines and apparatus 
specified in Note 9 (c) to 
this Chapter  
8480.41 -- Injection or 
compression types 8486.90 - Parts and accessories  
8480.49 -- Other    
8480.50 - Moulds for glass    
8480.60 - Moulds for mineral 
materials    
 - Moulds for rubber or 
plastics:    
8480.71 -- Injection or 
compression types    
8480.79 -- Other    
  JOB/RO/3 
 Page 331 
 
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
84.80 Moulding boxes for metal 
foundry; mould bases; moulding patterns; moulds for metal (other 
than ingot moulds), metal 
carbides, glass, mineral materials, rubber or plastics. CTH CTH 
 
HS 2002 Description Primary rules 
84.80 Moulding boxes for metal 
foundry; mould bases; moulding 
patterns; moulds for metal (other than ingot moulds), metal 
carbides, glass, mineral 
materials, rubber or plastics. CTH CTH 
 
HS 2007 Description Primary rules 
84.80 Moulding boxes for metal 
foundry; mould bases; moulding 
patterns; moulds for metal (other 
than ingot moulds), metal carbides, glass, mineral 
materials, rubber or plastics. CTH, except from split 
subheading 8486.40(i) CTH 
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of subheading 84.80 has been moved to a new heading 
84.86.  Accordingly, the creation of new excep tions may be necessary to prevent widening the 
scope of the RoO.  However, the Secretariat is  of the view that the CTH rule is enough for 
heading 84.80 and would suggest deleting the newly created exceptions. 
 
216. Heading 84.86 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the manufacture of 
semiconductor boules or 
wafers, semiconductor devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and 
accessories. New heading 
84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat screen 
systems. JOB/RO/3 
Page 332  
 
  HS2002 Description HS 2007 Description Reason for 
change 
  8486.10 - Machines and apparatus 
for the manufacture of boules or wafers  
  8486.20 - Machines and apparatus 
for the manufacture of 
semiconductor devices or 
of electronic integrated 
circuits  
  8486.30 - Machines and apparatus 
for the manufacture of 
flat panel displays  
  8486.40 - Machines and apparatus 
specified in Note 9 (c) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 2007 Description Primary rules 
84.86 Machines and apparatus of a 
kind used solely or principally 
for the manufacture of semiconductor boules or wafers, 
semiconductor devices, 
electronic integrated circuits or flat panel displays; machines 
and apparatus specified in Note 
9 (C) to this Chapter; parts and 
accessories.   
8486.10 - Machines an d apparatus for the 
manufacture of boules or wafers As specified for split 
subheadings   
ex8486.10(a) -- "Machinery, plant or 
laboratory equipment, other than 
non-electric instantaneous or 
storage water heaters, medical surgical or laboratory sterilisers, 
dryers or rectifying plant, heat 
exchange products, other machinery, plant and equipment 
for making hot drinks or for 
cooking or heating food" CTSHS, except from 
split subheading 
8419.89(a)  
ex8486.10(b) -- products classified in HS2002 
subheading 8421.19 CTSHS, except from 
subheading 8421.19  
ex8486.10(c) -- products classified in HS2002 
subheading 8456.10 CTSHS  
ex8486.10(d) -- products classified in HS2002 
subheading 8456.99 CTSHS,   
ex8486.10(e) -- products classified in HS2002 
subheading 8464.10 CTSHS  
ex8486.10(f) -- products classified in HS2002 
subheading 8464.20 CTSHS  
ex8486.10(g) -- products classified in HS2002 
subheading 8464.90 CTSHS  
ex8486.10(h) -- products classified in HS2002 
subheading 8479.89 CTSHS   JOB/RO/3 
 Page 333 
 
 
  HS 2007 Description Primary rules 
ex8486.10(i) -- products classified in HS2002 
subheading 8514.10 CTSHS  
ex8486.10(j) -- products classified in HS2002 
subheading 8514.20 CTSHS  
ex8486.10(k) -- products classified in HS2002 
subheading 8514.30 CTSHS  
ex8486.10(l) -- products classified in HS2002 
subheading 8543.89 CTSHS  
8486.20 - Machines an d apparatus for the 
manufacture of semiconductor 
devices or of electronic 
integrated circuits As specified for split 
subheadings   
ex8486.20(a) -- products classified in HS2002 
subheading 8419.89 CTSHS  
ex8486.20(b) -- products classified in HS2002 
subheading 8421.19 CTSHS  
ex8486.20(c) -- products classified in HS2002 
subheading 8424.89 CTSHS  
ex8486.20(d) -- products classified in HS2002 
subheading 8456.10 CTSHS  
ex8486.20(e) -- products classified in HS2002 
subheading 8456.91 CTSHS  
ex8486.20(f) -- products classified in HS2002 
subheading 8462.21 CTSHS  
ex8486.20(g) -- products classified in HS2002 
subheading 8462.29 CTSHS  
ex8486.20(h) -- products classified in HS2002 
subheading 8464.20 CTSHS  
ex8486.20(i) -- products classified in HS2002 
subheading 8464.90 CTSHS  
ex8486.20(j) -- products classified in HS2002 
subheading 8465.99 CTSHS  
ex8486.20(k) -- products classified in HS2002 
subheading 8477.20 CTSHS  
ex8486.20(l) -- products classified in HS2002 
subheading 8477.30 CTSHS  
ex8486.20(m) -- products classified in HS2002 
subheading 8477.80 CTSHS  
ex8486.20(n) -- products classified in HS2002 
subheading 8479.89 CTSHS  
ex8486.20(o) -- products classified in HS2002 
subheading 8514.10 CTSHS  
ex8486.20(p) -- products classified in HS2002 
subheading 8514.20 CTSHS  
ex8486.20(q) -- products classified in HS2002 
subheading 8514.30 CTSHS  
ex8486.20(r) -- products classified in HS2002 
subheading 8515.80 CTSHS  
ex8486.20(s) -- products classified in HS2002 
subheading 8543.11 CTSHS  
ex8486.20(t) -- products classified in HS2002 
subheading 8543.89 CTSHS  
ex8486.20(u) -- products classified in HS2002 
subheading 9010.41 CTSHS  
ex8486.20(v) -- products classified in HS2002 
subheading 9010.42 CTSHS  JOB/RO/3 
Page 334  
 
  HS 2007 Description Primary rules 
ex8486.20(w) -- products classified in HS2002 
subheading 9010.49 CTSHS  
8486.30 - Machines an d apparatus for the 
manufacture of flat panel displays As specified for split 
subheadings   
ex8486.30(a) -- products classified in HS2002 
subheading 8421.19 CTSHS  
ex8486.30(b) -- products classified in HS2002 
subheading 8424.89 CTSHS  
ex8486.30(c) -- products classified in HS2002 
subheading 8456.10 CTSHS  
ex8486.30(d) -- products classified in HS2002 
subheading 8456.20 CTSHS  
ex8486.30(e) -- products classified in HS2002 
subheading 8456.30 CTSHS  
ex8486.30(f) -- products classified in HS2002 
subheading 8456.99 CTSHS  
ex8486.30(g) -- products classified in HS2002 
subheading 8464.10 CTSHS  
ex8486.30(h) -- products classified in HS2002 
subheading 8464.20 CTSHS  
ex8486.30(i) -- products classified in HS2002 
subheading 8464.90 CTSHS  
ex8486.30(j) -- products classified in HS2002 
subheading 8479.50 CTSHS  
ex8486.30(k) -- products classified in HS2002 
subheading 8479.89 CTSHS  
ex8486.30(l) -- products classified in HS2002 
subheading 8543.89 CTSHS  
ex8486.30(m) -- products classified in HS2002 
subheading 9010.50 CTSHS  
8486.40 - Machines and apparatus 
specified in Note 9 (c) to this 
Chapter As specified for split 
subheadings   
ex8486.40(a) -- products classified in HS2002 
subheading 8428.39 CTSHS  
ex8486.40(b) -- products classified in HS2002 
subheading 8428.90 CTSHS  
ex8486.40(c) -- products classified in HS2002 
subheading 8456.99 CTSHS  
ex8486.40(d) -- products classified in HS2002 
subheading 8465.99 CTSHS  
ex8486.40(e) -- products classified in HS2002 
subheading 8477.10 CTSHS  
ex8486.40(f) -- products classified in HS2002 
subheading 8477.40 CTSHS  
ex8486.40(g) -- products classified in HS2002 
subheading 8477.59 CTSHS  
ex8486.40(h) -- products classified in HS2002 
subheading 8479.89 CTSHS  
ex8486.40(i) -- products classified in HS2002 
subheading 8480.71 CTSHS  
ex8486.40(j) -- products classified in HS2002 
subheading 8515.19 CTSHS  
ex8486.40(k) -- products classified in HS2002 
subheading 8515.21 CTSHS   JOB/RO/3 
 Page 335 
 
 
  HS 2007 Description Primary rules 
ex8486.40(l) -- products classified in HS2002 
subheading 8515.29 CTSHS  
ex8486.40(m) -- products classified in HS2002 
subheading 8515.80 CTSHS  
ex8486.40(n) -- products classified in HS2002 
subheading 8543.89 CTSHS  
ex8486.40(o) -- products classified in HS2002 
subheading 9011.10 CTSHS  
ex8486.40(p) -- products classified in HS2002 
subheading 9011.20 CTSHS  
ex8486.40(q) -- products classified in HS2002 
subheading 9012.10 CTSHS  
ex8486.40(r) -- products classified in HS2002 
subheading 9017.20 CTSHS  
8486.90 - Parts and accessories As specified for split 
subheadings   
ex8486.90(a) -- products classified in HS2002 
subheading 8419.90 CTSHS  
ex8486.90(b) -- products classified in HS2002 
subheading 8421.91 CTSHS  
ex8486.90(c) -- products classified in HS2002 
subheading 8424.90 CTSHS  
ex8486.90(d) -- products classified in HS2002 
subheading 8431.39 CTSHS  
ex8486.90(e) -- products classified in HS2002 
subheading 8466.10 CTSHS  
ex8486.90(f) -- products classified in HS2002 
subheading 8466.20 CTSHS  
ex8486.90(g) -- products classified in HS2002 
subheading 8466.30 CTSHS  
ex8486.90(h) -- products classified in HS2002 
subheading 8466.91 CTSHS  
ex8486.90(i) -- products classified in HS2002 
subheading 8466.92 CTSHS  
ex8486.90(j) -- products classified in HS2002 
subheading 8466.93 CTSHS  
ex8486.90(k) -- products classified in HS2002 
subheading 8466.94 CTSHS  
ex8486.90(l) -- products classified in HS2002 
subheading 8477.90 CTSHS  
ex8486.90(m) -- products classified in HS2002 
subheading 8479.90 CTSHS  
ex8486.90(n) -- products classified in HS2002 
subheading 8514.90 CTSHS  
ex8486.90(o) -- products classified in HS2002 
subheading 8515.90 CTSHS  
ex8486.90(p) -- products classified in HS2002 
subheading 8543.90 CTSHS  
ex8486.90(q) -- products classified in HS2002 
subheading 9010.90 CTSHS  
ex8486.90(r) -- products classified in HS2002 
subheading 9011.90 CTSHS  
ex8486.90(s) -- products classified in HS2002 
subheading 9012.90 CTSHS  
ex8486.90(t) -- products classified in HS2002 
subheading 9017.90 CTSHS  JOB/RO/3 
Page 336  
 
  (c) Comments by the Secretariat 
The exercise conducted for split subheading ex8 486.10(a) should be c onducted for all other 
new split headings which have been introduced  in the HS2007 nomencla ture.  Nevertheless, 
the Secretariat is of the view that the result of that exercise would be impractical, as seen for 
split heading 8486.10(a) in the table above.  Th erefore, the Secretariat would suggest deleting 
these split subheadings.  The rule for headi ng 84.86 would, in that case, be 'CTSH'. 
217. Heading 84.87 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.85 Machinery parts, not 
containing electrical 
connectors, insulators, coils, contacts or other 
electrical features, not 
specified or included elsewhere in this 
Chapter. 84.87 Machinery parts, not 
containing electrical 
connectors, insulators, coils, contacts or other 
electrical features, not 
specified or included elsewhere in this 
Chapter. Renumbering of 
heading 84.85 and 
subheadings 8485.10 and 
8485.90 
8485.10 - Ships' or boats' 
propellers and blades therefor 8487.10 - Ships' or boats' 
propellers and blades therefor  
8485.90  8487.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.85 Machinery parts, not containing 
electrical connectors, insulators, 
coils, contacts or other electrical 
features, not specified or 
included elsewhere in this Chapter. CTH CTH 
 
HS 2002 Description Primary rules 
84.85 Machinery parts, not containing 
electrical connectors, insulators, 
coils, contacts or other electrical 
features, not specified or 
included elsewhere in this 
Chapter. CTH CTH 
 
HS 2007 Description Primary rules 
84.87 Machinery parts, not containing 
electrical connectors, insulators, coils, contacts or other electrical 
features, not specified or 
included elsewhere in this 
Chapter. CTH CTH 
  JOB/RO/3 
 Page 337 
 
 
  218. Heading 85.05 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.05 Electro-magnets; 
permanent magnets and 
articles intended to 
become permanent 
magnets after 
magnetisation; electro-magnetic or permanent 
magnet chucks, clamps 
and similar holding devices; electro-
magnetic couplings, 
clutches and brakes; electro-magnetic lifting 
heads. 85.05 Electro-magnets; 
permanent magnets and 
articles intended to 
become permanent 
magnets after 
magnetisation; electro-magnetic or permanent 
magnet chucks, clamps 
and similar holding devices; electro-magnetic 
couplings, clutches and 
brakes; electro-magnetic lifting heads. Deletion of 
subheading 
8505.30 because 
of the low volume 
of trade. 
 - Permanent magnets 
and articles intended to become permanent 
magnets after 
magnetisation:  - Permanent magnets and 
articles intended to become permanent 
magnets after 
magnetisation:  
8505.11 -- Of metal 8505.11 -- Of metal  
8505.19 -- Other 8505.19 -- Other  
8505.20 - Electro-magnetic 
couplings, clutches and 
brakes 8505.20 - Electro-magnetic 
couplings, clutches and 
brakes  
8505.30 - Electro-magnetic 
lifting heads - (deleted)  
8505.90 - Other, including parts 8505.90 - Other, including parts  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.05 Electro-magnets; permanent 
magnets and articles intended to 
become permanent magnets after magnetisation; electro-magnetic 
or permanent magnet chucks, 
clamps and similar holding devices; electro-magnetic 
couplings, clutches and brakes; 
electro-magnetic lifting heads. As specified for 
subheadings and split 
subheadings CTH; or 35% value 
added rule 
 - Permanent magnets and articles 
intended to become permanent 
magnets after magnetisation:   
8505.11 -- Of metal CTSH  
8505.19 -- Other CTSH  
8505.20 - Electro-magnetic couplings, 
clutches and brakes CTSH  
8505.30 - Electro-magnetic lifting heads CTSH  
8505.90 - Other, including parts As specified for split 
subheadings  JOB/RO/3 
Page 338  
 
  HS 1996 Description Primary rules 
ex8505.90(a) - Parts CTH  
ex8505.90(b) - Other, other than parts thereof CTSHS  
 
HS 2002 Description Primary rules 
85.05 Electro-magnets; permanent 
magnets and articles intended to 
become permanent magnets after magnetisation; electro-magnetic 
or permanent magnet chucks, 
clamps and similar holding devices; electro-magnetic 
couplings, clutches and brakes; 
electro-magnetic lifting heads. As specified for 
subheadings and split 
subheadings CTH; or 35% value 
added rule 
 - Permanent magnets and articles 
intended to become permanent 
magnets after magnetisation:   
8505.11 -- Of metal CTSH  
8505.19 -- Other CTSH  
8505.20 - Electro-magnetic couplings, 
clutches and brakes CTSH  
8505.30 - Electro-magnetic lifting heads CTSH  
8505.90 - Other, including parts As specified for split 
subheadings  
ex8505.90(a) - Parts CTH  
ex8505.90(b) - Other, other than parts thereof CTSHS  
 
HS 2007 Description Primary rules 
85.05 Electro-magnets; permanent 
magnets and articles intended to become permanent magnets after 
magnetisation; electro-magnetic 
or permanent magnet chucks, clamps and similar holding 
devices; electro-magnetic 
couplings, clutches and brakes; electro-magnetic lifting heads. As specified for 
subheadings and split subheadings CTH; or 35% value 
added rule 
 - Permanent magnets and articles 
intended to become permanent 
magnets after magnetisation:   
8505.11 -- Of metal CTSH  
8505.19 -- Other CTSH  
8505.20 - Electro-magnetic couplings, 
clutches and brakes CTSH  
8505.90 - Other, including parts As specified for split 
subheadings  
ex8505.90(a) - Electro-magnetic lifting heads CTSHS  
ex8505.90(b) - Other parts CTH  
ex8505.90(c) - Other, other than parts thereof CTSHS  
  JOB/RO/3 
 Page 339 
 
 
  219. Heading 85.08 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
84.79 Machines and 
mechanical appliances 
having individual 
functions, not specified 
or included elsewhere in 
this Chapter. 85.08 Vacuum cleaners.  
 - Other machines and 
mechanical appliances:  - With self-contained 
electric motor:  
8479.89 -- Other 8508.11 -- Of a power not 
exceeding 1,500 W and 
having a dust bag or other receptacle capacity 
not exceeding 20 l Creation of new 
heading 85.08 for 
vacuum cleaners, with or without 
self-contained 
electric motor, and deletion of 
subheading 
8509.10 requires transfer of certain 
vacuum cleaners to 
new subheading 8508.11 
8479.90 - Parts 8508.19 -- Other Creation of new 
heading 85.08 for 
vacuum cleaners, 
with or without 
self-contained electric motor, and 
deletion of 
subheading 8509.10 requires  
transfer of certain 
vacuum cleaners to new subheading 
8508.19 
85.09 Electro-mechanical 
domestic appliances, with self-contained 
electric motor. 8508.60 - Other vacuum cleaners Creation of new 
heading 85.08 for vacuum cleaners, 
with or without 
self-contained electric motor, and 
deletion of 
subheading 8509.10 requires 
transfer of certain 
vacuum cleaners to 
new subheading 
8508.60. JOB/RO/3 
Page 340  
 
  HS2002 Description HS 2007 Description Reason for 
change 
8509.10 - Vacuum cleaners, 
including dry and wet vacuum cleaners 8508.70 - Parts Creation of new 
heading 85.08 for vacuum cleaners, 
with or without 
self-contained 
electric motor, and 
deletion of subheading 
8509.10 requires 
transfer of parts to new subheading 
8508.70. 
8509.20 - Floor polishers    
8509.30 - Kitchen waste 
disposers    
8509.40 - Food grinders and 
mixers; fruit or 
vegetable juice 
extractors    
8509.80 - Other appliances    
8509.90 - Parts    
 
(b) Technical Rectification 
HS 2002 Description Primary rules 
 Electro-mechanical domestic 
appliances, with self-contained 
electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value 
added rule 
8509.10 - Vacuum cleaners, including dry 
and wet vacuum cleaners CTSH  
8509.20 - Floor polishers CTSH  
8509.30 - Kitchen waste disposers CTSH  
8509.40 - Food grinders and mixers; fruit 
or vegetable juice extractors CTSH  
8509.80 - Other appliances CTSH  
8509.90 - Parts CTH  
 
HS 2007 Description Primary rules 
85.08 Vacuum cleaners. As specified for 
subheadings CTH; except from 
85.01; or 35% value added rule 
 - With self-contained electric 
motor:    
8508.11 -- Of a power not exceeding 
1,500 W and having a dust bag or other receptacle capacity not 
exceeding 20 l CTSH, except from 
subheading 8508.19   JOB/RO/3 
 Page 341 
 
 
  HS 2007 Description Primary rules 
8508.19 -- Other CTSH, except from 
subheadings 8479.89,  
8508.11, split subheadings 
ex8486.10(a), 
ex8486.20(a), 
ex8486.40(h) or 
ex8486.60(m)  
8508.60 - Other vacuum cl eaners CTSH, except from 
heading 8479.89, split 
subheadings 
ex8486.10(a), ex8486.20(a), 
ex8486.30(k), or 
ex8486.40(h)  
8508.70 - Parts CTH, except from 
headings 8479.90, 
8509.90 or split 
subheading ex8486.90(m)  
 
220. Heading 85.09 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.09 Electro-mechanical 
domestic appliances, 
with self-contained 
electric motor. 85.09 Electro-mechanical 
domestic appliances, 
with self-contained 
electric motor, other than vacuum cleaners of 
heading 85.08. Deletion of 
subheadings 
8509.20 and 
8509.30 because of the low volume 
of trade. 
8509.10 - Vacuum cleaners, 
including dry and wet vacuum cleaners - (deleted) Creation of new 
heading 85.08 for vacuum cleaners, 
with or without 
self-contained 
electric motor, and 
deletion of subheading 
8509.10 requires 
transfer of parts to new subheading 
8508.70 
8509.20 - Floor polishers - (deleted)  
8509.30 - Kitchen waste 
disposers - (deleted)  
8509.40 - Food grinders and 
mixers; fruit or 
vegetable juice 
extractors 8509.40 - Food grinders and 
mixers; fruit or vegetable 
juice extractors  
8509.80 - Other appliances 8509.80 - Other appliances  
8509.90 - Parts 8509.90 - Parts  
 JOB/RO/3 
Page 342  
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
 Electro-mechanical domestic 
appliances, with self-contained electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value added rule 
8509.10 - Vacuum cleaners, including dry 
and wet vacuum cleaners CTSH  
8509.20 - Floor polishers CTSH  
8509.30 - Kitchen waste disposers CTSH  
8509.40 - Food grinders and mixers; fruit 
or vegetable juice extractors CTSH  
8509.80 - Other appliances CTSH  
8509.90 - Parts CTH  
 
HS 2002 Description Primary rules 
 Electro-mechanical domestic 
appliances, with self-contained 
electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value 
added rule 
8509.10 - Vacuum cleaners, including dry 
and wet vacuum cleaners CTSH  
8509.20 - Floor polishers CTSH  
8509.30 - Kitchen waste disposers CTSH  
8509.40 - Food grinders and mixers; fruit 
or vegetable juice extractors CTSH  
8509.80 - Other appliances CTSH  
8509.90 - Parts CTH  
 
HS 2007 Description Primary rules 
 Electro-mechanical domestic 
appliances, with self-contained 
electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value 
added rule 
8509.40 - Food grinders and mixers; fruit 
or vegetable juice extractors CTSH  
8509.80 - Other appliances As specified for split 
subheadings  
ex8509.80(a) - Floor polishers CTSHS  
ex8509.80(b) - Kitchen waste disposers CTSHS  
ex8509.80(c) - Other CTSHS  
8509.90 - Parts CTH, except from 
subheading 8508.70  
 
221. Heading 85.14 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.14 Industrial or laboratory 
electric furnaces and 
ovens (including those 
functioning by induction or dielectric loss); other 
industrial or laboratory 85.14 Industrial or laboratory 
electric furnaces and 
ovens (including those 
functioning by induction or dielectric loss); other 
industrial or laboratory New heading 
84.86 has been 
created for 
machines for the manufacture of 
semiconductors  JOB/RO/3 
 Page 343 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
equipment for the heat 
treatment of materials by induction or 
dielectric loss. equipment for the heat 
treatment of materials by induction or dielectric 
loss. and flat screen 
systems. 
8514.10 - Resistance heated 
furnaces and ovens 8514.10 - Resistance heated 
furnaces and ovens  
8514.20 - Furnaces and ovens 
functioning by induction 
or dielectric loss 8514.20 - Furnaces and ovens 
functioning by induction 
or dielectric loss  
8514.30 - Other furnaces and 
ovens 8514.30 - Other furnaces and 
ovens  
8514.40 - Other equipment for 
the heat treatment of 
materials by induction or dielectric loss 8514.40 - Other equipment for the 
heat treatment of 
materials by induction or dielectric loss  
8514.90 - Parts 8514.90 - Parts  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.14 Industrial or laboratory electric 
furnaces and ovens (including 
those functioning by induction or dielectric loss); ot her industrial or 
laboratory equipment for the heat 
treatment of materials by 
induction or dielectric loss. As specified for 
subheadings CTH; or 35% value 
added rule 
8514.10 - Resistance heated furnaces and 
ovens CTSH  
8514.20 - Furnaces and ovens functioning 
by induction or dielectric loss CTSH  
8514.30 - Other furnaces and ovens CTSH  
8514.40 - Other equi pment for the heat 
treatment of materials by 
induction or dielectric loss CTSH  
8514.90 - Parts CTH  
 
HS 2002 Description Primary rules 
85.14 Industrial or laboratory electric 
furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. As specified for 
subheadings CTH; or 35% value 
added rule 
8514.10 - Resistance heated furnaces and 
ovens CTSH  
8514.20 - Furnaces and ovens functioning 
by induction or dielectric loss CTSH  
8514.30 - Other furnaces and ovens CTSH  
8514.40 - Other equipment for the heat 
treatment of materials by induction or dielectric loss CTSH  
8514.90 - Parts CTH  JOB/RO/3 
Page 344  
 
  HS 2007 Description Primary rules 
85.14 Industrial or laboratory electric 
furnaces and ovens (including 
those functioning by induction or dielectric loss); ot her industrial or 
laboratory equipment for the heat 
treatment of materials by 
induction or dielectric loss. As specified for 
subheadings CTH; or 35% value 
added rule 
8514.10 - Resistance heated furnaces and 
ovens CTSH, except from split 
subheadings ex8486.10(i) or 
ex8486.20(o)  
8514.20 - Furnaces and ovens functioning 
by induction or dielectric loss CTSH, except from split 
subheadings ex8486.10(j) or 
ex8486.20(p)  
8514.30 - Other furnaces and ovens CTSH, except from split 
subheadings ex8486.10(k) or 
ex8486.20(q)  
8514.40 - Other equi pment for the heat 
treatment of materials by induction or dielectric loss CTSH  
8514.90 - Parts CTH, except from split 
subheading ex8486.90(n)  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of heading 85.14 has been moved to a new heading 84.86. 
Accordingly, the creation of new exceptions ma y be necessary to prevent widening the scope 
of the RoO.  However, the Secretariat is of the view that the CTH rule is enough for 
subheading 8514.90 and would suggest deleting the newly created exceptions. 
 
222. Heading 85.15 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.15 Electric (including 
electrically heated gas), laser or other light or 
photon beam, ultrasonic, 
electron beam, magnetic pulse or plasma arc 
soldering, brazing or 
welding machines and apparatus, whether or 
not capable of cutting; 
electric machines and apparatus for hot 
spraying of metals or 
cermets. 85.15 Electric (including 
electrically heated gas), laser or other light or 
photon beam, ultrasonic, 
electron beam, magnetic pulse or plasma arc 
soldering, brazing or 
welding machines and apparatus, whether or not 
capable of cutting; 
electric machines and apparatus for hot 
spraying of metals or 
cermets. New heading 
84.86 has been created for 
machines for the 
manufacture of semiconductors 
and flat screen 
systems. 
 - Brazing or soldering 
machines and apparatus:  - Brazing or soldering 
machines and apparatus:   JOB/RO/3 
 Page 345 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8515.11 -- Soldering irons and 
guns 8515.11 -- Soldering irons and 
guns  
8515.19 -- Other 8515.19 -- Other  
 - Machines and 
apparatus for resistance 
welding of metal:  - Machines and apparatus 
for resistance welding of 
metal:  
8515.21 -- Fully or partly 
automatic 8515.21 -- Fully or partly 
automatic  
8515.29 -- Other 8515.29 -- Other  
 - Machines and 
apparatus for arc 
(including plasma arc) welding of metals:  - Machines and apparatus 
for arc (including plasma 
arc) welding of metals:  
8515.31 -- Fully or partly 
automatic 8515.31 -- Fully or partly 
automatic  
8515.39 -- Other 8515.39 -- Other  
8515.80 - Other machines and 
apparatus 8515.80 - Other machines and 
apparatus  
8515.90 - Parts 8515.90 - Parts  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
 - Brazing or soldering machines 
and apparatus: As specified for 
subheading CTH; or 35% value 
added rule 
8515.11 -- Soldering irons and guns CTSH  
8515.19 -- Other CTSH  
 - Machines and apparatus for 
resistance welding of metal:   
8515.21 -- Fully or partly automatic CTSH  
8515.29 -- Other CTSH  
 - Machines and apparatus for arc 
(including plasma arc) welding of 
metals:   
8515.31 -- Fully or partly automatic CTSH  
8515.39 -- Other CTSH  
8515.80 - Other machines and apparatus CTSH  
8515.90 - Parts CTH  
 
HS 2002 Description Primary rules 
 - Brazing or soldering machines 
and apparatus: As specified for 
subheading CTH; or 35% value 
added rule 
8515.11 -- Soldering irons and guns CTSH  
8515.19 -- Other CTSH  
 - Machines and apparatus for 
resistance welding of metal:   
8515.21 -- Fully or partly automatic CTSH  
8515.29 -- Other CTSH  
 - Machines and apparatus for arc 
(including plasma arc) welding of 
metals:   
8515.31 -- Fully or partly automatic CTSH  
8515.39 -- Other CTSH  JOB/RO/3 
Page 346  
 
  HS 2002 Description Primary rules 
8515.80 - Other machines and apparatus CTSH  
8515.90 - Parts CTH  
 
HS 2007 Description Primary rules 
 - Brazing or soldering machines 
and apparatus: As specified for 
subheading CTH; or 35% value 
added rule 
8515.11 -- Soldering irons and guns CTSH  
8515.19 -- Other CTSH, except from split 
subheading ex8486.40(j)  
 - Machines and apparatus for 
resistance welding of metal:   
8515.21 -- Fully or partly automatic CTSH, except from split 
subheading ex8486.40(k)  
8515.29 -- Other CTSH, except from split 
subheading ex8486.40(l)  
 - Machines and apparatus for arc 
(including plasma arc) welding of 
metals:   
8515.31 -- Fully or partly automatic CTSH  
8515.39 -- Other CTSH  
8515.80 - Other machines and apparatus CTSH, except from split 
split subheading 
ex8486.20(r) or 
ex8486.40(m)  
8515.90 - Parts CTH, except for split 
subheading ex8486.90(o)  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of heading 84.15 has been moved to a new heading 84.86. 
Accordingly, the creation of new exceptions ma y be necessary to prevent widening the scope 
of the RoO.  However, the Secretariat is of the view that the CTH rule is enough for 
subheading 8515.90 and would suggest deleting the newly created exceptions. 
 223. Heading 85.17 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.17 Electrical apparatus for 
line telephony or line 
telegraphy, including 
line telephone sets with cordless handsets and 
telecommunication 
apparatus for carrier-current line systems or 
for digital line systems; 
videophones. 85.17 Telephone sets, including 
telephones for cellular 
networks or for other 
wireless networks; other apparatus for the 
transmission or reception 
of voice, images or other data, including apparatus 
for communication in a 
wired or wireless 
network (such as a local 
or wide area network), other than transmission 
or reception apparatus of The structure of 
heading 85.17 has 
been revised based 
on technological progress in the 
high technology 
sector.  
At the same time, 
the scope of 
heading 85.17 has 
been expanded and the transposition of 
heading 85.25  JOB/RO/3 
 Page 347 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
heading 84.43, 85.25, 
85.27 or 85.28. entails the transfer 
of certain products to heading 85.17. 
 - Telephone sets; 
videophones:  - Telephone sets, 
including telephones for 
cellular networks or for 
other wireless networks:  
8517.11 -- Line telephone sets 
with cordless handsets 8517.11 -- Line telephone sets 
with cordless handsets  
  8517.12 -- Telephones for cellular 
networks or for other 
wireless networks  
  8517.18 -- Other  
8517.19 -- Other - (deleted)  
 - Facsimile machines 
and teleprinters:    
8517.21 -- Facsimile m achines - (deleted)  
8517.22 -- Teleprinters - (deleted)  
8517.30 - Telephonic or 
telegraphic switching 
apparatus - (deleted)  
8517.50 - Other apparatus, for 
carrier-current line systems or for digital 
line systems - (deleted)  
   - Other apparatus for 
transmission or reception 
of voice, images or other 
data, including apparatus for communication in a 
wired or wireless 
network (such as a local or wide area network):  
  8517.61 -- Base stations  
  8517.62 -- Machines for the 
reception, conversion 
and transmission or regeneration of voice, 
images or other data, 
including switching and routing apparatus  
  8517.69 -- Other  
  8517.70 - Parts  
8517.80 - Other apparatus - (deleted)  
8517.90 - Parts - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.17 Electrical apparatus for line 
telephony or line telegraphy, including line telephone sets 
with cordless handsets and 
telecommunication apparatus for carrier-current line systems or As specified for 
subheadings and split subheadings  CTH; or 35% value 
added rule JOB/RO/3 
Page 348  
 
  HS 1996 Description Primary rules 
for digital line systems; 
videophones. 
 - Telephone sets; videophones:   
8517.11 -- Line telephone sets with 
cordless handsets CTSH  
8517.19 -- Other As specified for split 
subheading  
ex8517.19(a) -- Videophones, fitted with an 
encryption system CTSHS  
ex8517.19(b) -- Other CTSH  
 - Facsimile machines and 
teleprinters:   
8517.21 -- Facsimile machines CTSH  
8517.22 -- Teleprinters CTSH  
8517.30 - Telephonic or telegraphic 
switching apparatus CTSH  
8517.50 - Other apparatus, for carrier-
current line systems or for digital line systems CTSH  
8517.80 - Other apparatus As specified for split 
subheading   
ex8517.80(a) -- Other Apparatus, fitted with an 
encryption system CTSHS  
ex8517.80(b) -- Other CTSH  
8517.90 - Parts As specified for split 
subheading   
ex8517.90(a) -- Parts, fitted with an encryption 
system CTSHS  
ex8517.90(b) -- Other CTSH  
 
HS 2002 Description Primary rules 
85.17 Electrical apparatus for line 
telephony or line telegraphy, including line telephone sets 
with cordless handsets and 
telecommunication apparatus for 
carrier-current line systems or 
for digital line systems; videophones. As specified for 
subheadings and split subheadings  CTH; or 35% value 
added rule 
 - Telephone sets; videophones:   
8517.11 -- Line telephone sets with 
cordless handsets CTSH  
8517.19 -- Other As specified for split 
subheading  
ex8517.19(a) -- Videophones, fitted with an 
encryption system CTSHS  
ex8517.19(b) -- Other CTSH  
 - Facsimile machines and 
teleprinters: As specified for split 
subheading   
8517.21 -- Facsimile machines CTSH  
8517.22 -- Teleprinters CTSH  
8517.30 - Telephonic or telegraphic 
switching apparatus CTSH   JOB/RO/3 
 Page 349 
 
 
  HS 2002 Description Primary rules 
8517.50 - Other apparatus, for carrier-
current line systems or for digital 
line systems CTSH  
8517.80 - Other apparatus As specified for split 
subheading   
ex8517.80(a) -- Other Apparatus, fitted with an 
encryption system CTSHS  
ex8517.80(b) -- Other CTSH  
8517.90 - Parts As specified for split 
subheading   
ex8517.90(a) -- Parts, fitted with an encryption 
system CTSHS  
ex8517.90(b) -- Other CTSH  
 
HS 2007 Description Primary rules 
85.17 Telephone sets, including 
telephones for cellular networks or for other wireless networks; 
other apparatus for the 
transmission or reception of voice, images or other data, 
including apparatus for 
communication in a wired or wireless network (such as a local 
or wide area network), other than 
transmission or reception apparatus of heading 84.43, 
85.25, 85.27 or 85.28. As specified for 
subheadings and split subheadings  CTH; or 35% value 
added rule 
 - Telephone sets, including 
telephones for cellular networks or for other wireless networks:   
8517.11 -- Line telephone sets with 
cordless handsets CTSH  
8517.12 -- Telephones for cellular 
networks or for other wireless networks CTSH, except from 
subheadings 8517.61, 8517.62 or subheading 
8526.60  
8517.18 -- Other As specified for split 
subheading  
ex8517.18(a) -- Videophones, fitted with an 
encryption system CTSHS, except from 
subheading 8517.69  
ex8517.18(b) -- Other CTSH, except from 
subheading 8517.69  
 - Other apparatus for 
transmission or reception of 
voice, images or other data, 
including apparatus for communication in a wired or 
wireless network (such as a local 
or wide area network):   
8517.61 -- Base stations CTSH, except from 
subheading 8517.62  JOB/RO/3 
Page 350  
 
  HS 2007 Description Primary rules 
8517.62 -- Machines for the reception, 
conversion and transmission or 
regeneration of voice, images or other data, including switching 
and routing apparatus CTSH, except from 
subheading 8471.80, 
8443.32, 8517.61 or split subheading 
8525.60(a)  
8517.69 -- Other CTSH, except from 
subheading 8527.99  
8517.70 - Parts As specified for split 
subheadings   
ex8517.70(a) - Parts, f itted with an encryption 
system CTSHS, except from 
subheading 8443.99 or split heading ex84.73(b)  
ex8517.70(b) - other parts suitable for use 
solely or principally with the 
apparatus of headings Nos.85.25 to 85.28, fitted with an 
encryption system CTSHS, except from 
split subheading 
ex8529.90(b)  
ex8517.70(c) Other CTSH  
 
224. Heading 85.19 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.19 Turntables (record-
decks), record-players, 
cassette-players and other sound reproducing 
apparatus, not 
incorporating a sound recording device. 85.19 Sound recording or 
reproducing apparatus. Merging of 
headings 85.19 
and 85.20 to a rearranged heading 
85.19 entails the 
transfer of products of 
subheading 
8519.10 to new subheading 
8519.20 to adapt to 
terminology used in international 
trade and due to 
technological 
progress. 
8519.10 - Coin- or disc-operated 
record-players - (deleted)  
 - Other record-players: 8519.20 - Apparatus operated by 
coins, banknotes, bank 
cards, tokens or by other 
means of payment  
8519.21 -- Without loud speaker - (deleted)  
8519.29 -- Other - (deleted)  
 - Turntables 
(record-decks): 8519.30 - Turntables (record-
decks) Merging of 
headings 85.19 
and 85.20 to a 
rearranged heading 85.19 entails he 
transfer of 
products of  JOB/RO/3 
 Page 351 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
subheadings 
8519.31 and 8519.39 to new 
subheading 
8519.30. 
8519.31 -- With automatic record 
changing mechanism - (deleted)  
8519.39 -- Other - (deleted)  
8519.40 - Transcribing machines - (deleted)  
  8519.50 - Telephone answering 
machines Merging of 
heading 85.19 and 85.20 to a 
rearranged heading 
85.19 entails the transfer of 
products of 
subheadings 8520.20 to new 
subheading 
8519.50. 
   - Other apparatus:  
  8519.81 -- Using magnetic, 
optical or semiconductor 
media Merging of 
headings 85.19 
and 85.20 to a 
rearranged heading 
85.19 entails the 
transfer of certain products of 
subheadings 
8519.40, 8519.92 to 8519.99, 
8520.10, 8520.32 
to 8520.39 and 8520.90 to new 
subheading 
8519.81. 
  8519.89 -- Other Merging of 
headings 85.19 
and 85.20 to a 
rearranged heading 85.19 entails the 
transfer of certain 
products of subheadings 
8519.21, 8519.29, 
8519.40, 8519.99 
and 8520.90 to 
new subheading 8519.89 
 - Other sound 
reproducing apparatus:    
8519.92 -- Pocket-size cassette-
players - (deleted)  
8519.93 -- Other, cassette-type - (deleted)  
8519.99 -- Other - (deleted)  JOB/RO/3 
Page 352  
 
  HS2002 Description HS 2007 Description Reason for 
change 
85.20 Magnetic tape recorders 
and other sound recording apparatus, 
whether or not 
incorporating a sound 
reproducing device. [85.20]   
8520.10 - Dictating machines not 
capable of operating without an external 
source of power    
8520.20 - Telephone answering 
machines    
 - Other magnetic tape 
recorders incorporating 
sound reproducing 
apparatus:    
8520.32 -- Digital audio type    
8520.33 -- Other, cassette-type    
8520.39 -- Other    
8520.90 - Other    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.19 Turntables (record-decks), 
record-players, cassette-players 
and other sound reproducing 
apparatus, not incorporating a 
sound recording device. CTSH 45% value added rule 
 
HS 1996 Description Primary rules 
85.20 Magnetic tape recorders and 
other sound recording apparatus, 
whether or not incorporating a sound reproducing device. CTH 45% value added rule 
 
HS 2002 Description Primary rules 
85.19 Turntables (record-decks), 
record-players, cassette-players 
and other sound reproducing apparatus, not incorporating a 
sound recording device. CTSH 45% value added rule 
 
HS 2002 Description Primary rules 
85.20 Magnetic tape recorders and 
other sound recording apparatus, whether or not incorporating a 
sound reproducing device. CTH 45% value added rule 
  JOB/RO/3 
 Page 353 
 
 
  HS 2007 Description Primary rules 
85.19 Sound recording or reproducing 
apparatus. As specified for split 
headings 45% value added rule 
ex85.19(a) - Magnetic tape recorders and 
other sound recording apparatus, whether or not incorporating a 
sound reproducing device. CTSH  
ex85.19(b) - Other CTSHS  
 
225. Heading 85.23 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.23 Prepared unrecorded 
media for sound 
recording or similar 
recording of other 
phenomena, other than products of Chapter 37. 85.23 Discs, tapes, solid-state 
non-volatile storage 
devices, "smart cards" 
and other media for the 
recording of sound or of other phenomena, 
whether or not recorded, 
including matrices and masters for the 
production of discs, but 
excluding products of Chapter 37. Merging headings 
85.23and 85.24 
entails the transfer 
of products from 
subheadings 8523.30 and 
8524.60 to 
subheading 8523.21. 
 - Magnetic tapes:    
8523.11 -- Of a width not 
exceeding 4 mm - (deleted)  
8523.12 -- Of a width exceeding 
4 mm but not exceeding 6.5 mm - (deleted)  
8523.13 -- Of a width exceeding 
6.5 mm - (deleted)  
8523.20 - Magnetic discs  - Magnetic media:  
  8523.21 -- Cards incorporating a 
magnetic stripe  
  8523.29 -- Other  
8523.30 - Cards incorporating a 
magnetic stripe - (deleted)  
  8523.40 - Optical media  
   - Semiconductor media:  
  8523.51 -- Solid-state non-
volatile storage devices  
  8523.52 -- "Smart cards"  
  8523.59 -- Other  
  8523.80 - Other  
8523.90 - Other - (deleted)  JOB/RO/3 
Page 354  
 
  HS2002 Description HS 2007 Description Reason for 
change 
85.24 Records, tapes and other 
recorded media for sound or other similarly 
recorded phenomena, 
including matrices and 
masters for the 
production of records, but excluding products 
of Chapter 37.  [85.24]   
8524.10 - Gramophone records    
 - Discs for laser reading 
systems:    
8524.31 -- For reproducing 
phenomena other than 
sound or image    
8524.32 -- For reproducing 
sound only    
8524.39 -- Other    
8524.40 - Magnetic tapes for 
reproducing phenomena 
other than sound or 
image    
 -  Other magnetic tapes:    
8524.51 -- Of a width not 
exceeding 4 mm    
8524.52 -- Of a width exceeding 
4 mm but not exceeding 6.5 mm    
8524.53 -- Of a width exceeding 
6.5 mm    
8524.60 - Cards incorporating a 
magnetic stripe    
 - Other:    
8524.91 -- For reproducing 
phenomena other than 
sound or image    
8524.99 -- Other    
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.23 Prepared unrecorded media for 
sound recording or similar recording of other phenomena, 
other than products of Chapter 
37. CTH 45% value added rule 
85.24 Records, tapes and other 
recorded media for sound or 
other similarly recorded phenomena, including matrices 
and masters for the production of 
records, but excluding products of Chapter 37. CTH 45% value added rule 
  JOB/RO/3 
 Page 355 
 
 
  HS 2002 Description Primary rules 
85.23 Prepared unrecorded media for 
sound recording or similar 
recording of other phenomena, other than products of Chapter 
37. CTH 45% value added rule 
85.24 Records, tapes and other 
recorded media for sound or 
other similarly recorded 
phenomena, including matrices and masters for the production of 
records, but excluding products 
of Chapter 37. CTH 45% value added rule 
 
HS 2007 Description Primary rules 
85.23 Discs, tapes, solid-state non-
volatile storage devices, "smart 
cards" and other media for the 
recording of sound or of other phenomena, whether or not 
recorded, including matrices and 
masters for the production of discs, but excluding products of 
Chapter 37. As specified for 
subheadings 45% value added rule 
 - Magnetic media:   
8523.21 -- Cards incorporating a 
magnetic stripe CTH  
8523.29 -- Other CTH  
8523.40 - Optical media CTH  
 - Semiconductor media:   
8523.51 -- Solid-state non-volatile storage 
devices CTH  
8523.52 -- "Smart cards" CTH, except from 
subheading 8542.90, 
8543.70 or  8543.90  
8523.59 -- Other CTH  
8523.80 - Other CTH  
 
226. Heading 85.25 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.25 Transmission apparatus 
for radio-telephony, radio-telegraphy, radio-
broadcasting or 
television, whether or 
not incorporating 
reception apparatus or sound recording or 
reproducing apparatus; 
television cameras; still image video cameras 85.25 Transmission apparatus 
for radio-broadcasting or television, whether or not 
incorporating reception 
apparatus or sound 
recording or reproducing 
apparatus; television cameras, digital cameras 
and video camera 
recorders. The structure of 
heading 85.25 has been revised based 
on technological 
progress in the 
high technology 
sector.   
Subheadings 
8525.30 and 8525.40 are JOB/RO/3 
Page 356  
 
  HS2002 Description HS 2007 Description Reason for 
change 
and other video camera 
recorders; digital cameras. deleted and the 
goods of those subheadings are 
combined in new 
subheading 
8525.80 
8525.10 - Transmission 
apparatus - (deleted)  
8525.20 - Transmission 
apparatus incorporating 
reception apparatus - (deleted)  
8525.30 - Television cameras - (deleted)  
8525.40 - Still image video 
cameras and other video camera recorders; digital 
cameras - (deleted)  
  8525.50 - Transmission apparatus  
  8525.60 - Transmission apparatus 
incorporating reception apparatus  
  8525.80 - Television cameras, 
digital cameras and video 
camera recorders  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.25 Transmission apparatus for 
radio-telephony, radio-
telegraphy, radio-broadcasting or television, whether or not 
incorporating reception 
apparatus or sound recording or reproducing apparatus; television 
cameras; still image video 
cameras and other video camera recorders; digital cameras. As specified for 
subheadings and split 
subheadings 45% value added rule 
8525.10 - Transmission apparatus CTH  
8525.20 - Transmission apparatus 
incorporating reception 
apparatus As specified for split 
subheadings  
ex8525.20(a) -- Transmission apparatus 
incorporating reception 
apparatus, fitted with and 
encryption system CTSHS  
ex8525.20(b) -- Other CTH  
8525.30 - Television cameras CTH  
8525.40 - Still image video cameras and 
other video camera recorders; 
digital cameras CTH  
  JOB/RO/3 
 Page 357 
 
 
  HS 2002 Description Primary rules 
85.25 Transmission apparatus for 
radio-telephony, radio-
telegraphy, radio-broadcasting or television, whether or not 
incorporating reception 
apparatus or sound recording or 
reproducing apparatus; television 
cameras; still image video cameras and other video camera 
recorders; digital cameras. As specified for 
subheadings and split 
subheadings 45% value added rule 
8525.10 - Transmission apparatus CTH  
8525.20 - Transmission apparatus 
incorporating reception apparatus As specified for split 
subheadings  
ex8525.20(a) -- Transmission apparatus 
incorporating reception 
apparatus, fitted with and encryption system CTSHS  
ex8525.20(b) -- Other CTH  
8525.30 - Television cameras CTH  
8525.40 - Still image video cameras and 
other video camera recorders; 
digital cameras CTH  
 
HS 2007 Description Primary rules 
85.25 Transmission apparatus for 
radio-telephony, radio-
telegraphy, radio-broadcasting or 
television, whether or not incorporating reception 
apparatus or sound recording or 
reproducing apparatus; television cameras; still image video 
cameras and other video camera 
recorders; digital cameras. As specified for 
subheadings and split 
subheadings 45% value added rule 
8525.50 - Transmission apparatus CTH, except from 
subheadings 8517.61 or 
8517.62  
8525.60 - Transmission apparatus 
incorporating reception 
apparatus As specified for spit 
subheadings  
ex8525.60(a) -- Transmission apparatus 
incorporating reception apparatus, fitted with and 
encryption system CTSHS, except from 
subheadings 8517.12, 8517.61 or  8517.62  
ex8525.60(b) -- Other CTH  
8525.80 - Television cameras, digital 
cameras and video camera    recorders CTH  
 JOB/RO/3 
Page 358  
 
  227. Heading 85.27 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.27 Reception apparatus for 
radio-telephony, radio-
telegraphy or radio-
broadcasting, whether or 
not combined, in the 
same housing, with sound recording or 
reproducing apparatus 
or a clock. 85.27 Reception apparatus for 
radio-broadcasting, 
whether or not 
combined, in the same 
housing, with sound 
recording or reproducing apparatus or a clock. The structure of 
heading 85.27 has 
been revised based 
on technological 
progress in the 
high technology sector. 
 - Radio-broadcast 
receivers capable of 
operating without an 
external source of power, including 
apparatus capable of 
receiving also radio-telephony or radio-
telegraphy:  - Radio-broadcast 
receivers capable of 
operating without an 
external source of power:  
8527.12 -- Pocket-size radio 
cassette-players 8527.12 -- Pocket-size radio 
cassette-players  
8527.13 -- Other apparatus 
combined with sound 
recording or 
reproducing apparatus 8527.13 -- Other apparatus 
combined with sound 
recording or reproducing 
apparatus  
8527.19 -- Other 8527.19 -- Other  
 - Radio-broadcast 
receivers not capable of 
operating without an external source of 
power, of a kind used in 
motor vehicles, including apparatus 
capable of receiving 
also radio-telephony or radio-telegraphy:  - Radio-broadcast 
receivers not capable of 
operating without an external source of power, 
of a kind used in motor 
vehicles:  
8527.21 -- Combined with sound 
recording or 
reproducing apparatus 8527.21 -- Combined with sound 
recording or reproducing 
apparatus  
8527.29 -- Other 8527.29 -- Other  
 - Other radio-broadcast 
receivers, including 
apparatus capable of 
receiving also radio-
telephony or radio-
telegraphy:    
8527.31 -- Combined with sound 
recording or 
reproducing apparatus - (deleted)   JOB/RO/3 
 Page 359 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8527.32 -- Not combined with 
sound recording or reproducing apparatus 
but combined with a 
clock - (deleted)  
8527.39 -- Other - (deleted)  
8527.90 - Other apparatus  - Other:  
  8527.91 -- Combined with sound 
recording or reproducing 
apparatus  
  8527.92 -- Not combined with 
sound recording or 
reproducing apparatus 
but combined with a clock  
  8527.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.27 Reception apparatus for radio-
telephony, radio-telegraphy or 
radio-broadcasting, whether or not combined, in the same 
housing, with sound recording or 
reproducing apparatus or a clock. CTH 45% value added rule 
 
HS 2002 Description Primary rules 
85.27 Reception apparatus for radio-
telephony, radio-telegraphy or 
radio-broadcasting, whether or 
not combined, in the same housing, with sound recording or 
reproducing apparatus or a clock. CTH 45% value added rule 
 
HS 2007 Description Primary rules 
85.27 Reception apparatus for radio-
broadcasting, whether or not combined, in the same housing, 
with sound recording or 
reproducing apparatus or a clock. As specified for 
subheadings 45% value added rule 
 - Radio-broadcast receivers 
capable of operating without an 
external source of power:   
8527.12 -- Pocket-size radio cassette-
players CTH  
8527.13 -- Other apparatus combined 
with sound recording or 
reproducing apparatus CTH  
8527.19 -- Other CTH  JOB/RO/3 
Page 360  
 
  HS 2007 Description Primary rules 
 - Radio-broadcast receivers not 
capable of operating without an 
external source of power, of a kind used in motor vehicles:   
8527.21 -- Combined with sound 
recording or reproducing 
apparatus CTH  
8527.29 -- Other CTH  
 - Other:   
8527.91 -- Combined with sound 
recording or reproducing 
apparatus CTH  
8527.92 -- Not combined with sound 
recording or reproducing 
apparatus but combined with a 
clock CTH  
8527.99 -- Other CTH, except from 
subheading 8517.69  
 
228. Heading 85.28 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.28 Reception apparatus for 
television, whether or 
not incorporating radio-
broadcast receivers or sound or video 
recording or 
reproducing apparatus; video monitors and 
video projectors. 85.28 Monitors and projectors, 
not incorporating 
television reception 
apparatus; reception apparatus for television, 
whether or not 
incorporating radio-broadcast receivers or 
sound or video recording 
or reproducing apparatus. The structure of 
heading 85.28 has 
been revised based 
on technological progress in the 
high technology 
sector. 
 - Reception apparatus 
for television, whether 
or not incorporating 
radio-broadcast 
receivers or sound or 
video recording or reproducing apparatus:    
8528.12 -- Colour - (deleted)  
8528.13 -- Black and white or 
other monochrome - (deleted)  
 - Video monitors:  (deleted)  
8528.21 -- Colour - (deleted)  
8528.22 -- Black and white or 
other monochrome - (deleted)  
8528.30 - Video projectors - (deleted)  
   - Cathode-ray tube 
monitors:   JOB/RO/3 
 Page 361 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
  8528.41 -- Of a kind solely or 
principally used in an automatic data 
processing system of 
heading 84.71  
  8528.49 -- Other  
   - Other monitors:  
  8528.51 -- Of a kind solely or 
principally used in an 
automatic data processing system of 
heading 84.71  
  8528.59 -- Other  
   - Projectors:  
  8528.61 -- Of a kind solely or 
principally used in an automatic data 
processing system of 
heading 84.71  
  8528.69 -- Other  
   - Reception apparatus for 
television, whether or not 
incorporating radio-
broadcast receivers or sound or video recording 
or reproducing 
apparatus:  
  8528.71 -- Not designed to 
incorporate a video 
display or screen  
  8528.72 -- Other, colour  
  8528.73 -- Other, black and white 
or other monochrome  
 
(b) Technical rectification 
HS 1996 Description Primary rules 
85.28 Reception apparatus for 
television, whether or not 
incorporating radio-broadcast receivers or sound or video 
recording or reproducing 
apparatus; video monitors and video projectors. CTH 45% value added rule 
 
HS 2002 Description Primary rules 
85.28 Reception apparatus for 
television, whether or not 
incorporating radio-broadcast receivers or sound or video 
recording or reproducing 
apparatus; video monitors and video projectors. CTH 45% value added rule JOB/RO/3 
Page 362  
 
   
HS 2007 Description Primary rules 
85.28 Monitors and projectors, not 
incorporating television reception apparatus; reception 
apparatus for television, whether 
or not incorporating radio-broadcast receivers or sound or 
video recording or reproducing 
apparatus. As specified for 
subheadings 45% value added rule 
 - Cathode-ray tube monitors:   
8528.41 -- Of a kind solely or principally 
used in an automatic data 
processing system of heading 
84.71 CTH, except from 
subheading 8471.60  
8528.49 -- Other CTH  
 - Other monitors:   
8528.51 -- Of a kind solely or principally 
used in an automatic data 
processing system of heading 84.71 CTH, except from 
subheading 8471.60  
8528.59 -- Other CTH  
 - Projectors:   
8528.61 -- Of a kind solely or principally 
used in an automatic data 
processing system of heading 84.71 CTH, except from 
subheading 8471.60  
8528.69 -- Other CTH  
 - Reception apparatus for 
television, whether or not 
incorporating radio-broadcast receivers or sound or video 
recording or reproducing 
apparatus:   
8528.71 -- Not designed to incorporate a 
video display or screen CTH  
8528.72 -- Other, colour CTH  
8528.73 -- Other, black and white or other 
monochrome CTH  
 
229. Heading 85.29 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.29 Parts suitable for use 
solely or principally 
with the apparatus of 
headings 85.25 to 85.28. 85.29 Parts suitable for use 
solely or principally with 
the apparatus of headings 
85.25 to 85.28. Articles of 
subheading 
8471.60 have been 
transferred to 
subheadings 8528.51 and 
8528.61. 
Consequently, parts initially 
classified in 
subheading  JOB/RO/3 
 Page 363 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8473.30 have also 
been transferred to subheading 
8529.90. 
8529.10 - Aerials and aerial 
reflectors of all kinds; 
parts suitable for use 
therewith 8529.10 - Aerials and aerial 
reflectors of all kinds; 
parts suitable for use 
therewith  
8529.90 - Other 8529.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.29 Parts suitable for use solely or 
principally with the apparatus of 
headings 85.25 to 85.28. As specified for 
subheadings and split 
subheadings 45% value added rule 
8529.10 - Aerials and aerial reflectors of 
all kinds; parts suitable for use therewith CTH  
8529.90 - Other As specified for split 
subheadings  
ex8529.90(a) - Elevation mount CTSHS  
ex8529.90(b) - other parts suitable for use 
solely or principally with the apparatus of headings Nos. 85.25 
to 85.28, fitted with an 
encryption system CTSHS  
ex8529.90(c) - Other CTH  
 
HS 2002 Description Primary rules 
85.29 Parts suitable for use solely or 
principally with the apparatus of 
headings 85.25 to 85.28. As specified for 
subheadings and split 
subheadings 45% value added rule 
8529.10 - Aerials and aerial reflectors of 
all kinds; parts suitable for use therewith CTH  
8529.90 - Other As specified for split 
subheadings  
ex8529.90(a) - Elevation mount CTSHS  
ex8529.90(b) - other parts suitable for use 
solely or principally with the 
apparatus of headings Nos. 85.25 
to 85.28, fitted with an encryption system CTSHS  
ex8529.90(c) - Other CTH  
 
HS 2007 Description Primary rules 
85.29 Parts suitable for use solely or 
principally with the apparatus of 
headings 85.25 to 85.28. As specified for 
subheadings and split 
subheadings 45% value added rule JOB/RO/3 
Page 364  
 
  HS 2007 Description Primary rules 
8529.10 - Aerials and aerial reflectors of 
all kinds; parts suitable for use 
therewith CTH  
8529.90 - Other As specified for split 
subheadings  
ex8529.90(a) - Elevation mount CTSHS  
ex8529.90(b) - other parts suitable for use 
solely or principally with the apparatus of headings Nos. 85.25 
to 85.28, fitted with an 
encryption system CTSHS, except  split 
heading ex84.73(b) or split subheading 
ex8517.70(b)  
ex8529.90(c) - Other CTH  
 
230. Heading 85.36 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.36 Electrical apparatus for 
switching or protecting electrical circuits, or for 
making connections to 
or in electrical circuits (for example, switches, 
relays, fuses, surge 
suppressors, plugs, sockets, lamp-holders, 
junction boxes), for a 
voltage not exceeding 1,000 volts. 85.36 Electrical apparatus for 
switching or protecting electrical circuits, or for 
making connections to or 
in electrical circuits (for example, switches, 
relays, fuses, surge 
suppressors, plugs, sockets, lamp-holders 
and other connectors, 
junction boxes), for a voltage not exceeding 
1,000 volts; connectors 
for optical fibres, optical fibre bundles or cables. Creation of new 
subheading 8536.70 for 
connectors for 
optical fibres, optical fibre 
bundles or cables 
which have been initially classified 
according to the 
constituent material. 
8536.10 - Fuses 8536.10 - Fuses  
8536.20 - Automatic circuit 
breakers 8536.20 - Automatic circuit 
breakers  
8536.30 - Other apparatus for 
protecting electrical 
circuits 8536.30 - Other apparatus for 
protecting electrical 
circuits  
 - Relays:  - Relays:  
8536.41 -- For a voltage not 
exceeding 60 V 8536.41 -- For a voltage not 
exceeding 60 V  
8536.49 -- Other 8536.49 -- Other  
8536.50 - Other switches 8536.50 - Other switches  
 - Lamp-holders, plugs 
and sockets:  - Lamp-holders, plugs 
and sockets:  
8536.61 -- Lamp-holders 8536.61 -- Lamp-holders  
8536.69 -- Other 8536.69 -- Other  
  8536.70 - Connectors for optical 
fibres, optical fibre 
bundles or cables  
8536.90 - Other apparatus 8536.90 - Other apparatus  
  JOB/RO/3 
 Page 365 
 
 
  (b) Technical Rectification 
HS 1996 Description Primary rules 
85.36 Electrical apparatus for 
switching or protecting electrical circuits, or for making 
connections to or in electrical 
circuits (for example, switches, relays, fuses, surge suppressors, 
plugs, sockets, lamp-holders, 
junction boxes), for a voltage not exceeding 1,000 volts. CTH CTH, except from 
heading  85.38; or 35% value added rule 
 
HS 2002 Description Primary rules 
85.36 Electrical apparatus for 
switching or protecting electrical 
circuits, or for making connections to or in electrical 
circuits (for example, switches, 
relays, fuses, surge suppressors, plugs, sockets, lamp-holders, 
junction boxes), for a voltage not 
exceeding 1,000 volts. CTH CTH, except from 
heading  85.38; or 35% 
value added rule 
 
HS 2007 Description Primary rules 
85.36 Electrical apparatus for 
switching or protecting electrical 
circuits, or for making 
connections to or in electrical circuits (for example, switches, 
relays, fuses, surge suppressors, 
plugs, sockets, lamp-holders, junction boxes), for a voltage not 
exceeding 1,000 volts. As specified for 
subheadings CTH, except from 
heading  85.38; or 35% 
value added rule 
8536.10 - Fuses CTH  
8536.20 - Automatic circuit breakers CTH  
8536.30 - Other apparatus for protecting 
electrical circuits CTH  
 - Relays:   
8536.41 -- For a voltage not exceeding 60 
V CTH  
8536.49 -- Other CTH  
8536.50 - Other switches CTH  
 - Lamp-holders, plugs and 
sockets:   
8536.61 -- Lamp-holders CTH  
8536.69 -- Other CTH  
8536.70 - Connectors for optical fibres, 
optical fibre bundles or cables CTH, except from 
heading 69.09, 
subheadings 3926.90, 
7419.91 or split subheading 
ex7419.99(d)  
8536.90 - Other apparatus CTH  JOB/RO/3 
Page 366  
 
  231. Heading 85.42 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.42 Electronic integrated 
circuits and 
microassemblies. 85.42 Electronic integrated 
circuits. The structure of 
heading 85.42 has 
been changed 
based on 
technological 
progress. 
8542.10 - Cards incorporating an 
electronic integrated 
circuit ("smart" cards) - (deleted)  
 - Monolithic integrated 
circuits:  (deleted)  
8542.21 -- Digital - (deleted)  
8542.29 -- Other - (deleted)  
   - Electronic integrated 
circuits:  
  8542.31 -- Processors and 
controllers, whether or 
not combined with memories, converters, 
logic circuits, amplifiers, 
clock and timing circuits, or other circuits  
  8542.32 -- Memories  
  8542.33 -- Amplifiers  
  8542.39 -- Other  
8542.60 - Hybrid integrated 
circuits - (deleted)  
8542.70 - Electronic 
microassemblies - (deleted)  
8542.90 - Parts 8542.90 - Parts  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.42 
 Electronic integrated circuits and 
microassemblies. The origin shall be the 
country of a good of this 
heading [assembly] [diffusion] For electronic 
integrated circuits: 
The operation of diffusion (where 
integrated circuits are 
formed on a semiconductor 
substrate by the 
selective introduction of an appropriate 
dopant) 
For other: 
CTH; or 35%value 
added rule 
  JOB/RO/3 
 Page 367 
 
 
  HS 200271 Description Rule 
85.42 Electronic integrated circuits and 
microassemblies. The origin shall be the 
country of a good of this 
heading [assembly] [diffusion]. For electronic 
integrated circuits:   
The operation of diffusion (where 
integrated circuits are 
formed on a semi-
conductor substrate 
by the selective introdu-ction of an 
appropri-ate dopant) 
 For other:  CTH; or 
35% value added rule 
 
HS 2007 Description Rule 
85.42 Electronic integrated circuits and 
microassemblies. As specified for 
subheadings For electronic 
integrated circuits:   
The operation of diffusion (where 
integrated circuits are 
formed on a semi-conductor substrate 
by the selective 
introdu-ction of an appropri-ate dopant) 
    
For other:  CTH;  or 
35% value added rule 
 - Electronic integrated circuits:   
8542.31 -- Processors and controllers, 
whether or not combined with memories, converters, logic 
circuits, amplifiers, clock and 
timing circuits, or other circuits The origin shall be the 
country of a good of this heading [assembly] 
[diffusion], except from 
split subheading ex8548.90(b).  
8542.32 -- Memories The origin shall be the 
country of a good of this 
heading [assembly] [diffusion] except from 
split subheading 
ex8548.90(b).  
8542.33 -- Amplifiers The origin shall be the 
country of a good of this 
heading [assembly] 
[diffusion] except from split subheading 
8548.90(b).  
8542.39 -- Other The origin shall be the 
country of a good of this 
heading [assembly] 
[diffusion] except from split subheading 
ex8548.90(b).  
                                                      
71 As per Recommendation JOB/RO/2 JOB/RO/3 
Page 368  
 
  HS 2007 Description Rule 
8542.90 - Parts The origin shall be the 
country of a good of this 
heading [assembly] [diffusion], except from 
subheading 8523.52.  
 
232. Heading 85.43 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.43 Electrical machines and 
apparatus, having 
individual functions, not specified or included 
elsewhere in this 
Chapter. 85.43 Electrical machines and 
apparatus, having 
individual functions, not specified or included 
elsewhere in this 
Chapter.  
 - Particle accelerators: 8543.10 - Particle accelerators Subheadings 
8543.11 and 
8543.19 have been 
merged into new subheading 
8543.10 covering 
all particle accelerators other 
than those of 
subheading 
8486.20. 
8543.11 -- Ion implanters for 
doping semiconductor materials - (deleted)  
8543.19 -- Other - (deleted)  
8543.20 - Signal generators 8543.20 - Signal generators  
8543.30 - Machines and 
apparatus for 
electroplating, electrolysis or 
electrophoresis 8543.30 - Machines and apparatus 
for electroplating, 
electrolysis or electrophoresis  
8543.40 - Electric fence 
energisers - (deleted)  
  8543.70 - Other machines and 
apparatus Deletion of 
subheadings 
8543.40 and 
8543.89 entails the transfer of these 
products to 
subheading 
8543.70 
 - Other machines and 
apparatus:    
8543.81 -- Proximity cards and 
tags - (deleted)  
8543.89 -- Other - (deleted)   JOB/RO/3 
 Page 369 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8543.90 - Parts 8543.90 - Parts See remarks for 
subheading 8486.90. 
Microassemblies 
are no longer in 
heading 85.42. 
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.43 Electrical machines and 
apparatus, having individual functions, not specified or 
included elsewhere in this 
Chapter. As specified for 
subheadings CTH; or 35% value 
added rule 
 - Particle accelerators:   
8543.11 -- Ion implanters for doping 
semiconductor materials CTSH  
8543.19 -- Other CTSH  
8543.20 - Signal generators CTSH  
8543.30 - Machines and apparatus for 
electroplating, electrolysis or 
electrophoresis CTSH  
8543.40 - Electric fence energisers CTSH  
    
 - Other machines and apparatus:   
8543.81 -- Proximity cards and tags CTSH  
8543.89 -- Other CTSH  
8543.90 - Parts CTH  
 
HS 2002 Description Primary rules 
85.43 Electrical machines and 
apparatus, having individual 
functions, not specified or 
included elsewhere in this Chapter. As specified for 
subheadings CTH; or 35% value 
added rule 
 - Particle accelerators:   
8543.11 -- Ion implanters for doping 
semiconductor materials CTSH  
8543.19 -- Other CTSH  
8543.20 - Signal generators CTSH  
8543.30 - Machines and apparatus for 
electroplating, electrolysis or 
electrophoresis CTSH  
8543.40 - Electric fence energisers CTSH  
 - Other machines and apparatus:   
8543.81 -- Proximity cards and tags CTSH  
8543.89 -- Other CTSH  
8543.90 - Parts CTH  
 JOB/RO/3 
Page 370  
 
  HS 2007 Description Primary rules 
85.43 Electrical machines and 
apparatus, having individual 
functions, not specified or included elsewhere in this 
Chapter. As specified for 
subheadings CTH; or 35% value 
added rule 
8543.10 - Particle accelerator s  CTSH, except from split 
subheading 8486.20(s)  
8543.20 - Signal generators CTSH  
8543.30 - Machines and apparatus for 
electroplating, electrolysis or 
electrophoresis CTSH  
8543.70 - Other machines and apparatus  CTSH, except from split 
subheadings 
ex8486.10(l) , 
ex8486.20(t), ex 8486.30(l), 
ex8486.40(n) or  
subheading 8523.52  
8543.90 - Parts CTH, except from 
subheading 8523.52, 
split subheadings 
ex8486.90(p), or ex8548.90(a)  
 
(c) Comments by the Secretariat 
In the HS2007 nomenclature, part of heading 8443 has been moved to a new heading 84.86. 
Accordingly, the creation of new exceptions ma y be necessary to prevent widening the scope 
of the RoO. However, the Secretariat is of the view that the CTH rule is enough for subheading 8543.90 and would suggest deleting the newly created exceptions. 
 
233. Heading 85.44 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for change 
85.44 Insulated (including 
enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. 85.44 Insulated (including 
enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. Subheading 
8544.41 and 8544.51 have been merged into new subheading 8544.42 covering all other electric conductors, for a voltage not exceeding 1,000V, fitted with connectors.  Subheadings 8544.49 and 
8544.59 have been 
merged into subheading 8544.49. 
 - Winding wire:  - Winding wire:  
8544.11 -- Of copper 8544.11 -- Of copper   JOB/RO/3 
 Page 371 
 
 
  HS2002 Description HS 2007 Description Reason for change 
8544.19 -- Other 8544.19 -- Other  
8544.20 - Co-axial cable and other 
co-axial electric 
conductors 8544.20 - Co-axial cable and other 
co-axial electric 
conductors  
8544.30 - Ignition wiring sets and 
other wiring sets of a kind used in vehicles, aircraft or ships 8544.30 - Ignition wiring sets and 
other wiring sets of a kind used in vehicles, aircraft or ships  
 - Other electric 
conductors, for a voltage not exceeding 80 V:  - Other electric 
conductors, for a voltage not exceeding  1,000 V:  
8544.41 -- Fitted with connectors - (deleted)  
  8544.42 -- Fitted with connectors  
8544.49 -- Other 8544.49 -- Other  
 - Other electric 
conductors, for a voltage exceeding 80 V but not 
exceeding 1,000 V:    
8544.51 -- Fitted with connectors - (deleted)  
8544.59 -- Other - (deleted)  
8544.60 - Other electric 
conductors, for a voltage exceeding 1,000 V 8544.60 - Other electric 
conductors, for a voltage exceeding 1,000 V  
8544.70 - Optical fibre cables 8544.70 - Optical fibre cables  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.44 Insulated (including enamelled 
or anodised) wire, cable 
(including co-axial cable) and other insulated electric 
conductors, whether or not fitted 
with connectors; optical fibre cables, made up of individually 
sheathed fibres, whether or not 
assembled with electric 
conductors or fitted with 
connectors. As specified for 
subheading CTH; or 35% value 
added rule 
 - Winding wire:   
8544.11 -- Of copper CTSH  
8544.19 -- Other CTSH  
8544.20 - Co-axial cable and other co-
axial electric conductors CTSH  
8544.30 - Ignition wiring sets and other 
wiring sets of a kind used in 
vehicles, aircraft or ships CTSH  
 - Other electric conductors, for a 
voltage not exceeding 80 V:   
8544.41 -- Fitted with connectors CTSH, except from 
8544.49  
8544.49 -- Other CTSH  
 - Other electric conductors, for a 
voltage exceeding 80 V but not exceeding 1,000 V:   JOB/RO/3 
Page 372  
 
  HS 1996 Description Primary rules 
8544.51 -- Fitted with connectors CTSH, except from 
8544.59  
8544.59 -- Other CTSH  
8544.60 - Other electric conductors, for a 
voltage exceeding 1,000 V CTSH  
8544.70 - Optical fi bre cables CTSH  
 
HS 2002 Description Primary rules 
85.44 Insulated (including enamelled 
or anodised) wire, cable 
(including co-axial cable) and 
other insulated electric conductors, whether or not fitted 
with connectors; optical fibre 
cables, made up of individually 
sheathed fibres, whether or not 
assembled with electric conductors or fitted with 
connectors. As specified for 
subheading CTH; or 35% value 
added rule 
 - Winding wire:   
8544.11 -- Of copper CTSH  
8544.19 -- Other CTSH  
8544.20 - Co-axial cable and other co-
axial electric conductors CTSH  
8544.30 - Ignition wiring sets and other 
wiring sets of a kind used in 
vehicles, aircraft or ships CTSH  
 - Other electric conductors, for a 
voltage not exceeding 80 V:   
8544.41 -- Fitted with connectors CTSH, except from 
8544.49  
8544.49 -- Other CTSH  
 - Other electric conductors, for a 
voltage exceeding 80 V but not 
exceeding 1,000 V:   
8544.51 -- Fitted with connectors CTSH, except from 
8544.59  
8544.59 -- Other CTSH  
8544.60 - Other electric conductors, for a 
voltage exceeding 1,000 V CTSH  
8544.70 - Optical fi bre cables CTSH  
 
HS 2007 Description Primary rules 
85.44 Insulated (including enamelled or 
anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. As specified for 
subheading CTH; or 35% value 
added rule 
 - Winding wire:   
8544.11 -- Of copper CTSH   JOB/RO/3 
 Page 373 
 
 
  HS 2007 Description Primary rules 
8544.19 -- Other CTSH  
8544.20 - Co-axial cable and other co-axial 
electric conductors CTSH  
8544.30 - Ignition wiring sets and other 
wiring sets of a kind used in vehicles, aircraft or ships CTSH  
 - Other electric conductors, for a 
voltage not exceeding  
1,000 V:   
8544.42 -- Fitted with connectors CTSH, except from 
subheading 8544.49  
8544.49 -- Other CTSH  
8544.60 - Other electric conductors, for a 
voltage exceeding 1,000 V CTSH  
8544.70 - Optical fibre cables CTSH  
 
234. Heading 85.48 
(a) HS Change 
HS2002 Description HS 2007 Description Reason for 
change 
85.48 Waste and scrap of 
primary cells, primary 
batteries and electric 
accumulators; spent primary cells, spent 
primary batteries and 
spent electric accumulators; electrical 
parts of machinery or 
apparatus, not specified or included elsewhere in 
this Chapter. 85.48 Waste and scrap of 
primary cells, primary 
batteries and electric 
accumulators; spent primary cells, spent 
primary batteries and 
spent electric accumulators; electrical 
parts of machinery or 
apparatus, not specified or included elsewhere in 
this Chapter. See remarks for 
heading 85.42 and 
microassemblies 
are no longer in heading 85.42 
8548.10 - Waste and scrap of 
primary cells, primary batteries and electric 
accumulators; spent 
primary cells, spent 
primary batteries and 
spent electric accumulators 8548.10 - Waste and scrap of 
primary cells, primary batteries and electric 
accumulators; spent 
primary cells, spent 
primary batteries and 
spent electric accumulators  
8548.90 - Other 8548.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
85.48 Waste and scrap of primary cells, 
primary batteries and electric 
accumulators; spent primary cells, spent primary batteries and 
spent electric accumulators; 
electrical parts of machinery or apparatus, not specified or 
included elsewhere in this 
Chapter. As specified for 
subheadings  JOB/RO/3 
Page 374  
 
  HS 1996 Description Primary rules 
8548.10 - Waste and scrap of primary 
cells, primary batteries and 
electric accumulators; spent primary cells, spent primary 
batteries and spent electric 
accumulators The origin shall be the 
country where the goods 
of this subheading in which they are derived 
or collected from 
manufacturing or 
processing operations or 
from consumption. The origin shall be the 
country where the 
goods of this subheading in which 
they are derived or 
collected from 
manufacturing or 
processing operations or from consumption  
8548.90 - Other CTSH CTH; or 35% value 
added rule 
 
HS 2002 Description Primary rules 
85.48 Waste and scrap of primary cells, 
primary batteries and electric 
accumulators; spent primary 
cells, spent primary batteries and 
spent electric accumulators; electrical parts of machinery or 
apparatus, not specified or 
included elsewhere in this Chapter. As specified for 
subheadings  
8548.10 - Waste and scrap of primary 
cells, primary batteries and 
electric accumulators; spent primary cells, spent primary 
batteries and spent electric 
accumulators The origin shall be the 
country where the goods 
of this subheading in which they are derived 
or collected from 
manufacturing or processing operations or 
from consumption. The origin shall be the 
country where the 
goods of this subheading in which 
they are derived or 
collected from manufacturing or 
processing operations 
or from consumption  
8548.90 - Other CTSH CTH; or 35% value 
added rule 
 
HS 2007 Description Primary rules 
85.48 Waste and scrap of primary cells, 
primary batteries and electric 
accumulators; spent primary cells, spent primary batteries and 
spent electric accumulators; 
electrical parts of machinery or apparatus, not specified or 
included elsewhere in this 
Chapter. As specified for 
subheadings  
8548.10 - Waste and scrap of primary 
cells, primary batteries and 
electric accumulators; spent 
primary cells, spent primary 
batteries and spent electric 
accumulators The origin shall be the 
country where the goods 
of this subheading in 
which they are derived 
or collected from 
manufacturing or processing operations or 
from consumption. The origin shall be the 
country where the 
goods of this 
subheading in which 
they are derived or 
collected from manufacturing or 
processing operations 
or from consumption   JOB/RO/3 
 Page 375 
 
 
  HS 2007 Description Primary rules 
8548.90 - Other As specified for split 
subheadings CTH; or 35% value 
added rule 
ex8548.90(a) -- Electronic microassemblies CTSHS, except from 
subheading 8543.90  
ex8548.90(b) -- Other CTSHS, except from 
subheadings 8542.31, 
8542.32, 8542.33 or 8542.39  
 
235. Heading 86.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
86.06 Railway or tramway 
goods vans and wagons, 
not self-propelled. 86.06 Railway or tramway 
goods vans and wagons, 
not self-propelled. Deletion of 
subheading 
8606.20 because 
of the low volume of trade. 
8606.10 - Tank wagons and the 
like 8606.10 - Tank wagons and the 
like  
8606.20 - Insulated or 
refrigerated vans and wagons, other than those 
of subheading 8606.10 - (deleted)  
8606.30 - Self-discharging vans 
and wagons, other than those of subheading 
8606.10 or 8606.20 8606.30 - Self-discharging vans 
and wagons, other than those of subheading 
8606.10  
 - Other:  - Other:  
8606.91 -- Covered and closed 8606.91 -- Covered and closed  
8606.92 -- Open, with non-
removable sides of a height exceeding 60 cm 8606.92 -- Open, with non-
removable sides of a height exceeding 60 cm  
8606.99 -- Other 8606.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
86.06 Railway or tramway goods vans 
and wagons, not self-propelled. CTH CTH, except from 
heading 86.07; or 35% value-added rule 
 
HS 2002 Description Rule 
86.06 Railway or tramway goods vans and 
wagons, not self-propelled. CTH CTH, except from 
heading 86.07; or 35% 
value-added rule 
 
HS 2007 Description Rule 
86.06 Railway or tramway goods vans 
and wagons, not self-propelled. CTH CTH, except from 
heading 86.07; or 35% value-added rule JOB/RO/3 
Page 376  
 
  (c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 
236. Heading 87.08 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
87.08 Parts and accessories of 
the motor vehicles of 
headings 87.01 to 87.05. 87.08 Parts and accessories of 
the motor vehicles of 
headings 87.01 to 87.05. Certain 
subheadings of 
heading 87.08 have been 
amended with a 
view to combining 
certain automotive 
parts and accessories with 
their own parts and 
accessories in the same subheading. 
At the same time, 
new subheading 8708.95 for safety 
airbags with 
inflater system and their parts has 
been created. 
8708.10 - Bumpers and parts 
thereof 8708.10 - Bumpers and parts 
thereof  
 - Other parts and 
accessories of bodies 
(including cabs):  - Other parts and 
accessories of bodies 
(including cabs):  
8708.21 -- Safety seat belts 8708.21 -- Safety seat belts  
8708.29 -- Other 8708.29 -- Other  
 - Brakes and servo-
brakes and parts thereof: 8708.30 - Brakes and servo-
brakes; parts thereof  
8708.31 -- Mounted brake 
linings - (deleted)  
8708.39 -- Other - (deleted)  
8708.40 - Gear boxes 8708.40 - Gear boxes and parts 
thereof  
8708.50 -  Drive-axles with 
differential, whether or 
not provided with other 
transmission components 8708.50 - Drive-axles with 
differential, whether or 
not provided with other 
transmission components, and non-
driving axles; parts 
thereof  
8708.60 - Non-driving axles and 
parts thereof - (deleted)   JOB/RO/3 
 Page 377 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
8708.70 - Road wheels and parts 
and accessories thereof 8708.70 - Road wheels and parts 
and accessories thereof  
8708.80 - Suspension shock-
absorbers 8708.80 - Suspension systems 
and parts thereof 
(including shock-
absorbers)  
 - Other parts and 
accessories:  - Other parts and 
accessories:  
8708.91 -- Radiators 8708.91 -- Radiators and parts 
thereof  
8708.92 -- Silencers and 
exhaust pipes 8708.92 -- Silencers (mufflers) 
and exhaust pipes; parts 
thereof  
8708.93 -- Clutches and parts 
thereof 8708.93 -- Clutches and parts 
thereof  
8708.94 -- Steering wheels, 
steering columns and 
steering boxes 8708.94 -- Steering wheels, 
steering columns and 
steering boxes; parts 
thereof  
  8708.95 -- Safety airbags with 
inflater system; parts 
thereof  
8708.99 -- Other 8708.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
87.08 Parts and accessories of the motor 
vehicles of headings 87.01 to 87.05. As specified for split 
headings  CTH; or 35% value 
added rule 
ex87.08(a) bumpers CTHS  
ex87.08(b)  airbag systems (including inflators 
and modules) CTHS  
ex87.08(c) body assemblies CTHS  
ex87.08(d)  brakes and servo-brakes CTHS  
ex87.08(e)  gear box es and similar gear 
assemblies CTHS  
ex87.08(f) axles, whether or not provided with 
other  transmission components CTHS  
ex87.08(g) wheels CTHS  
ex87.08(h) suspension shock absorbers CTHS  
ex87.08(ij) vehicle suspension assemblies CTHS  
ex87.08(k) radiators CTHS  
ex87.08(l) silencers and exhaust pipes CTHS  
ex87.08(m)  clutches CTHS  
ex87.08(n) steering wh eels, steering columns 
and steering boxes CTHS  
ex87.08(o) handle bar assemblies CTHS  
ex87.08(p) chassis or frame assemblies CTHS  
ex87.08(q)  safety belts CTHS  
ex87.08(r) fuel tanks CTHS  
ex87.08(s) base metal goods prepared for 
finishing by removal of metal or by 
bending, hammering, pressing, 
stamping or similar forming process CTH  JOB/RO/3 
Page 378  
 
  HS 1996 Description Rule 
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
HS 2002 Description Rule 
87.08 Parts and accessories of the motor 
vehicles of headings Nos. 87.01 to 87.05. As specified for split 
headings CTH; or 35% value 
added rule 
ex87.08(a) bumpers CTHS  
ex87.08(b)  airbag systems (including inflators 
and modules) CTHS  
ex87.08(c) body assemblies CTHS  
ex87.08(d)  brakes and servo-brakes CTHS  
ex87.08(e)  gear box es and similar gear 
assemblies CTHS  
ex87.08(f) axles, whether or not provided with 
other  transmission components CTHS  
ex87.08(g) wheels CTHS  
ex87.08(h) suspension shock absorbers CTHS  
ex87.08(ij) vehicle suspension assemblies CTHS  
ex87.08(k) radiators CTHS  
ex87.08(l) silencers and exhaust pipes CTHS  
ex87.08(m)  clutches CTHS  
ex87.08(n) steering wh eels, steering columns 
and steering boxes CTHS  
ex87.08(o) handle bar assemblies CTHS  
ex87.08(p) chassis or frame assemblies CTHS  
ex87.08(q)  safety belts CTHS  
ex87.08(r) fuel tanks CTHS  
ex87.08(s) base metal goods prepared for 
finishing by removal of metal or by 
bending, hammering, pressing, 
stamping or similar forming process CTH  
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
HS 2007 Description Rule 
87.08 Parts and accessories of the motor 
vehicles of headings Nos. 87.01 to 
87.05. As specified for split 
headings CTH;  or 35% value 
added rule 
ex87.08(a) bumpers CTHS  
ex87.08(b)  airbag systems (including inflators 
and modules) CTHS  
ex87.08(c) body assemblies CTHS  
ex87.08(d)  brakes and servo-brakes CTHS  
ex87.08(e)  gear box es and similar gear 
assemblies CTHS  
ex87.08(f) axles, whether or not provided with 
other  transmission components CTHS  
ex87.08(g) wheels CTHS  
ex87.08(h) suspension shock absorbers CTHS  
ex87.08(ij) vehicle suspension assemblies CTHS  
ex87.08(k) radiators CTHS  
ex87.08(l) silencers and exhaust pipes CTHS   JOB/RO/3 
 Page 379 
 
 
  HS 2007 Description Rule 
ex87.08(m)  clutches CTHS  
ex87.08(n) steering wh eels, steering columns 
and steering boxes CTHS  
ex87.08(o) handle bar assemblies CTHS  
ex87.08(p) chassis or frame assemblies CTHS  
ex87.08(q)  safety belts CTHS  
ex87.08(r) fuel tanks CTHS  
ex87.08(s) base metal goods prepared for 
finishing by removal of metal or by 
bending, hammering, pressing, 
stamping or similar forming process CTH  
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains uncha nged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule set out at split 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 237. Heading 88.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
88.01 Balloons and dirigibles; 
gliders, hang gliders and 
other non-powered 
aircraft. 88.01 Balloons and dirigibles; 
gliders, hang gliders and 
other non-powered 
aircraft. Deletion of 
subheading 
88.01.10 and 
8801.90 because of the low volume 
of trade. 
8801.10 - Gliders and hang 
gliders - (deleted)  
8801.90 - Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
88.01 Balloons and dirigibles; gliders, 
hang gliders and other non-powered 
aircraft. CTH 
 CTH, except from 
heading 88.03; or 35% 
value-added rule  
 
HS 2002 Description Rule 
88.01 Balloons and dirigibles; gliders, 
hang gliders and other non-powered aircraft. CTH CTH, except from 
heading 88.03; or 35% value-added rule  
 JOB/RO/3 
Page 380  
 
  HS 2007 Description Rule 
88.01 Balloons and dirigibles; gliders, 
hang gliders and other non-powered 
aircraft. CTH CTH, except from 
heading 88.03; or 35% 
value-added rule  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
 238. Heading 90.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.06 Photographic (other than 
cinematographic) 
cameras; photographic flashlight apparatus and 
flashbulbs other than 
discharge lamps of heading 85.39. 90.06 Photographic (other than 
cinematographic) 
cameras; photographic flashlight apparatus and 
flashbulbs other than 
discharge lamps of heading 85.39. Deletion of 
subheading 
9006.20 and 9006.62 because 
of the low volume 
of trade. 
9006.20 - Cameras of a kind used 
for recording documents 
on microfilm, microfiche or other microforms - (deleted)  
9006.30 - Cameras specially 
designed for underwater 
use, for aerial survey or for medical or surgical 
examination of internal 
organs; comparison cameras for forensic or 
criminological purposes 9006.30 - Cameras specially 
designed for underwater 
use, for aerial survey or for medical or surgical 
examination of internal 
organs; comparison cameras for forensic or 
criminological purposes  
9006.40 - Instant print cameras 9006.40 - Instant print cameras  
 - Other cameras:  - Other cameras:  
9006.51 -- With a through-the-
lens viewfinder (single 
lens reflex (SLR)), for 
roll film of a width not exceeding 35 mm 9006.51 -- With a through-the-
lens viewfinder (single 
lens reflex (SLR)), for 
roll film of a width not exceeding 35 mm  
9006.52 -- Other, for roll film of 
a width less than 35 mm 9006.52 -- Other, for roll film of 
a width less than 35 mm  
9006.53 -- Other, for roll film of 
a width of 35 mm 9006.53 -- Other, for roll film of 
a width of 35 mm  
9006.59 -- Other 9006.59 -- Other  
 - Photographic flashlight 
apparatus and flashbulbs:  - Photographic flashlight 
apparatus and flashbulbs:  
9006.61 -- Discharge lamp 
("electronic") flashlight 
apparatus 9006.61 -- Discharge lamp 
("electronic") flashlight 
apparatus   JOB/RO/3 
 Page 381 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
9006.62 -- Flashbulbs, 
flashcubes and the like - (deleted)  
9006.69 -- Other 9006.69 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
90.06 Photographic (other than cinematographic) 
cameras; photographic flashlight apparatus 
and flashbulbs other than discharge lamps of heading No. 85.39. As specified for 
subheadings  CTH;  or 35% 
value-added rule 
9006.10 - Cameras of a kind used for preparing 
printing plates or cylinders CTSH  
9006.20 
 - Cameras of a kind used for recording 
documents on microfilm, microfiche or other microforms CTSH  
9006.30 
 - Cameras specially designed for underwater 
use, for aerial survey  or for medical or 
surgical examination of  internal organs;  
comparison cameras for forensic or 
criminological purposes CTSH  
9006.40 
 - Instant print cameras 
- Other cameras: CTSH  
9006.51 
 --   With a through-the-lens viewfinder 
(single lens reflex (SLR)), for roll film of a 
width not exceeding 35 mm CTSH  
9006.52 
 --   Other, for roll film of a width less than 
35 mm CTSH  
9006.53 
 --   Other, for roll film of a width of 35 mm CTSH  
9006.59 --   Other CTSH  
 - Photographic flashlight apparatus and 
flashbulbs:   
9006.61 --   Discharge lamp  ("electronic") flashlight 
apparatus CTSH  
9006.62 --   Flashbulbs, flashcubes and the like CTSH  
9006.69 --   Other CTSH  
 - Parts and accessories:   
9006.91 --   For cameras CTH  
9006.99 --   Other CTH  
 
HS 2002 Description Rule 
90.06 Photographic (other than 
cinematographic) cameras; 
photographic flashlight apparatus and flashbulbs other than discharge 
lamps of heading 85.39. As specified for 
subheadings  CTH; or 35% value-
added rule 
9006.10 - Cameras of a kind used for 
preparing printing plates or cylinders CTSH  
9006.20 
 - Cameras of a kind used for 
recording documents on microfilm, 
microfiche or other microforms CTSH  JOB/RO/3 
Page 382  
 
  HS 2002 Description Rule 
9006.30 
 - Cameras specially designed for 
underwater use, for aerial survey or 
for medical or surgical examination of internal organs;  comparison 
cameras for forensic or 
criminological purposes CTSH  
9006.40 
 - Instant print cameras 
- Other cameras: CTSH  
9006.51 
 --   With a through-the-lens 
viewfinder (single lens reflex (SLR)), for roll film of a width not 
exceeding 35 mm CTSH  
9006.52 
 --   Other, for roll film of a width 
less than 35 mm CTSH  
9006.53 
 --   Other, for roll film of a width of 
35 mm CTSH  
9006.59 --   Other CTSH  
 - Photographic flashlight apparatus 
and flashbulbs:   
9006.61 --   Discharge lamp ("electronic") 
flashlight apparatus CTSH  
9006.62 --   Flashbulbs, flashcubes and the 
like CTSH  
9006.69 --   Other CTSH  
 - Parts and accessories:   
9006.91 --   For cameras CTH  
9006.99 --   Other CTH  
 
HS 2007 Description Rule 
90.06 Photographic (other than 
cinematographic) cameras; 
photographic flashlight apparatus and flashbulbs other than discharge 
lamps of heading 85.39. As specified for 
subheadings  CTH; or 35% value-
added rule 
9006.10 - Cameras of a kind used for 
preparing printing plates or 
cylinders CTSH  
9006.30 - Cameras specially designed for 
underwater use, for aerial survey or for medical or surgical examination 
of internal organs; comparison 
cameras for forensic or criminological purposes CTSH  
9006.40 - Instant print cameras CTSH  
 - Other cameras:   
9006.51 -- With a through-the-lens 
viewfinder (single lens reflex 
(SLR)), for roll film of a width not exceeding 35 mm CTSH  
9006.52 --  Other, for roll film of a width less 
than 35 mm As specified for split 
subheading  
ex9006.52(a) --- Cameras of a kind used for 
recording documents on microfilm, microfiche or other microforms CTSHS, except from 
split subheading ex9006.53(a) and 
ex9006.59(a)   JOB/RO/3 
 Page 383 
 
 
  HS 2007 Description Rule 
ex9006.52(b) --- Other CTSHS  
9006.53 -- Other, for roll film of a width of 
35 mm As specified for split 
subheading   
ex9006.53(a) --- Cameras of a kind used for 
recording documents on microfilm, 
microfiche or other microforms CTSHS, except from 
split subheading 
ex9006.52(a) and 
ex9006.59(a)  
ex9006.53(b) --- Other CTSHS  
9006.59 --  Other As specified for split 
subheading   
ex9006.59(a) --- Cameras of a kind used for 
recording documents on microfilm, 
microfiche or other microforms CTSHS, except from 
split subheading 
ex9006.52(a) and ex9006.53(a)  
ex9006.59(b) --- Other CTSHS  
 - Photographic flashlight apparatus 
and flashbulbs: CTSH  
9006.61 -- Discharge lamp ("electronic") 
flashlight apparatus CTSH  
9006.69 -- Other As specified for split 
subheading   
ex9006.69(a) --- Flashbulbs, flashcubes and the 
like CTSHS  
ex9006.69(b) --- Other CTSHS  
 - Parts and accessories:   
9006.91 -- For cameras CTH  
9006.99 -- Other CTH  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unc hanged. HS2002 subheading 9006.20 has been deleted and its 
products are now classified in subheadings  HS2007 ex9006.52, e x9006.53, and ex9006.59. 
Therefore, a rule set out at split subhead ing level may be needed for these HS2007 
subheadings.  The same approach may be n eeded in the case of HS2007 subheading 9006.69, 
which now covers flashbulbs, flashcubes and th e like, previously classified in HS2002 
subheading 9006.62.  
 
239. Heading 90.09 (deleted)  
(a) HS change 
HS2002 Description HS 2007 Description Reason for change 
90.09 Photocopying apparatus 
incorporating an optical system or of the contact type and thermo-copying apparatus. - (deleted) Amendments made 
due to technological progress in the high technology sector, notably concerning the classification of apparatus with multiple reproduction functions. JOB/RO/3 
Page 384  
 
  HS2002 Description HS 2007 Description Reason for change 
84.43 Printing machinery used 
for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 84.42; ink-jet printing machines, other than 
those of heading 84.71; 
machines for uses ancillary to printing. 84.43 Printing machinery used 
for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not 
combined; parts and 
accessories thereof.  
 
(b) Technical Rectification 
 See transposed rule for heading 84.43  
 
(c) Comments by the Secretariat 
 HS2002 heading 90.09 has been deleted and its  content is now part of new HS2007 heading 
84.43. See transposed rule for heading 84.43.  
 
240. Heading 90.10  
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.10 Apparatus and 
equipment for 
photographic (including 
cinematographic) laboratories (including 
apparatus for the 
projection or drawing of circuit patterns on 
sensitised semiconductor 
materials), not specified or included elsewhere in 
this Chapter; 
negatoscopes; projection screens. 90.10 Apparatus and 
equipment for 
photographic (including 
cinematographic) laboratories, not 
specified or included 
elsewhere in this Chapter; negatoscopes; 
projection screens. New heading 
84.86 has been 
created for 
machines for the manufacture of 
semiconductors 
and flat screen systems. 
 - Apparatus for the 
projection or drawing of 
circuit patterns on sensitised semiconductor 
materials: - (deleted)  
9010.41 -- Direct write-on-
wafer apparatus - (deleted)  
9010.42 -- Step and repeat 
aligners - (deleted)  
9010.49 -- Other - (deleted)   JOB/RO/3 
 Page 385 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
9010.50 - Other apparatus and 
equipment for photographic (including 
cinematographic) 
laboratories; 
negatoscopes 9010.50 - Other apparatus and 
equipment for photographic (including 
cinematographic) 
laboratories; 
negatoscopes  
9010.60 - Projection screens 9010.60 - Projection screens  
9010.90 - Parts and accessories 9010. 90 - Parts and accessories  
  84.86 Machines and apparatus 
of a kind used solely or principally for the 
manufacture of 
semiconductor boules or wafers, semiconductor 
devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified 
in Note 9 (c) to this Chapter; parts and 
accessories.  
  8486.20 - Machines and 
apparatus for the manufacture of 
semiconductor devices or 
of electronic integrated 
circuits  
  8486.30 - Machines and 
apparatus for the manufacture of flat panel 
displays  
  8486.40 - Machines and 
apparatus specified in Note 9 (c) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Rule 
90.10 Apparatus and equipment for 
photographic (including 
cinematographic) laboratories (including apparatus for the 
projection or drawing of circuit 
patterns on sensitised semiconductor materials), not 
specified or included elsewhere in 
this Chapter; negatoscopes; 
projection screens. As specified for 
subheadings  CTH; or 35% value-
added rule JOB/RO/3 
Page 386  
 
  HS 1996 Description Rule 
9010.10 - Apparatus and equipment for 
automatically developing 
photographic (including cinematographic) film or paper in 
rolls or for automatically exposing 
developed film to rolls of 
photographic paper CTSH  
 - Apparatus for the projection or 
drawing of circuit patterns on sensitised semiconductor materials:   
9010.41 --   Direct write-on-wafer apparatus CTSH  
9010.42 --   Step and repeat aligners CTSH  
9010.49 --   Other CTSH  
9010.50 - Other apparatus and equipment 
for photographic (including 
cinematographic) laboratories;  negatoscopes   
9010.60 - Projection screens CTSH  
9010.90 - Parts and accessories CTH  
 
 
HS 2002 Description Rule 
90.10 Apparatus and equipment for 
photographic (including 
cinematographic) laboratories (including apparatus for the 
projection or drawing of circuit 
patterns on sensitised semiconductor 
materials), not specified or included 
elsewhere in this Chapter; negatoscopes; projection screens. As specified for 
subheadings  CTH; or 35% value-
added rule 
9010.10 -  Apparatus and equipment for 
automatically developing 
photographic (including cinematographic) film or paper in 
rolls or for automatically exposing 
developed film to rolls of photographic paper CTSH  
 -  Apparatus for the projection or 
drawing of circuit patterns on 
sensitised semiconductor materials:   
9010.41 --   Direct write-on-wafer apparatus CTSH  
9010.42 --   Step and repeat aligners CTSH  
9010.49 --   Other CTSH  
9010.50 - Other apparatus and equipment 
for photographic (including 
cinematographic) laboratories;  
negatoscopes   
9010.60 - Projection screens CTSH  
9010.90 - Parts and accessories CTH  
  JOB/RO/3 
 Page 387 
 
 
  HS 2007 Description Rule 
90.10 Apparatus and equipment for 
photographic (including 
cinematographic) laboratories, not specified or included elsewhere in 
this Chapter; negatoscopes; 
projection screens. As specified for 
subheadings  CTH; or 35% value-
added rule 
9010.10 - Apparatus and equipment for 
automatically developing 
photographic (including cinematographic) film or paper in 
rolls or for automatically exposing 
developed film to rolls of photographic paper CTSH  
9010.50 - Other apparatus and equipment 
for photographic (including 
cinematographic) laboratories; negatoscopes CTSH, except from 
split subheading 
ex8486.30(m)  
9010.60 - Projection screens CTSH  
9010.90 - Parts and accessories CTH, except from split 
subheading 
ex8486.20(u) to (w),  ex8486.30(m), and 
ex8486.90(q).  
 
(c) Comments by the Secretariat 
 Apparatus for the projection or drawing of  circuit patterns on sensitised semiconductor 
materials previously classified in HS2002 s ubheadings 9010.41 to 9010 49 are now part of 
new HS2007 heading 84.86.  Therefore, in the transposed rule for heading 91.10, product 
specific rules for the deleted subheadings ha ve been eliminated.  On the other hand, 
apparatus, equipment, parts and accessories for the manufacture of semiconductors and flat 
screen systems have been transferred to new h eading 84.86.  Consequently, new exceptions to 
the product specific rules for subheadings 9010.50 and 9010.90 may be needed. 
 241. Heading 90.11  
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.11 Compound optical 
microscopes, including 
those for 
photomicrography, cinephotomicrography or 
microprojection. 90.11 Compound optical 
microscopes, including 
those for 
photomicrography, cinephotomicrography or 
microprojection. New heading 
84.86 has been 
created for 
machines for the manufacture of 
semiconductors 
and flat screen systems. 
9011.10 - Stereoscopic 
microscopes 9011.10 - Stereoscopic 
microscopes  
9011.20 - Other microscopes, 
for photomicrography, 
cinephoto-micrography 
or microprojection 9011.20 - Other microscopes, for 
photomicrography, 
cinephoto-micrography or 
microprojection  
9011.80 - Other microscopes 9011.80 - Other microscopes  JOB/RO/3 
Page 388  
 
  HS2002 Description HS 2007 Description Reason for 
change 
9011.90 - Parts and accessories 9011. 90 - Parts and accessories  
  84.86 Machines and apparatus 
of a kind used solely or principally for the 
manufacture of 
semiconductor boules or 
wafers, semiconductor 
devices, electronic integrated circuits or flat 
panel displays; machines 
and apparatus specified in Note 9 (c) to this 
Chapter; parts and 
accessories.  
  8486.40 - Machines and 
apparatus specified in 
Note 9 (c) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Rule 
90.11 Compound optical microscopes, 
including those for photomicrography, 
cinephotomicrography or 
microprojection. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9011.10 - Stereoscopic microscopes CTSH  
9011.20 - Other microscopes, for 
photomicrography, 
cinephotomicrography or microprojection CTSH  
9011.80 - Other microscopes CTSH  
9011.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
90.11 Compound optical microscopes, 
including those for 
photomicrography, cinephotomicrography or 
microprojection. As specified for 
subheadings  CTH; or 35% value 
added rule 
9011.10 - Stereoscopic microscopes CTSH  
9011.20 - Other microscopes, for 
photomicrography, cinephotomicrography or 
microprojection CTSH  
9011.80 - Other microscopes CTSH  
9011.90 - Parts and accessories CTH  
  JOB/RO/3 
 Page 389 
 
 
  HS 2007 Description Rule 
90.11 Compound optical microscopes, 
including those for 
photomicrography, cinephotomicrography or 
microprojection. As specified for subheadings  CTH; or 
35% value 
added rule 
9011.10 - Stereoscopic microscopes CTSH, except from split  
subheading ex8486.40(o)  
9011.20 - Other microscopes, for 
photomicrography, cinephoto-
micrography or microprojection CTSH, except from split 
subheading  ex8486.40(p)  
9011.80 - Other microscopes CTSH  
9011.90 - Parts and accessories CTH, except from split 
subheading ex8486.40(o), 
ex8486.40(p), and  ex8486.90(r)  
 
(c) Comments by the Secretariat 
 Stereoscopic microscopes, other microscop es, for photomicrography, cinephoto-micrography 
or microprojection and its parts and accessories used for the manufacture of semiconductors 
and flat screen systems have been transfe rred to new heading 86.43 and therefore new 
exceptions to the product specific rule for subheadings 9011.10, 9011.20, and 9010.90 may be 
needed. 
 
242. Heading 90.12 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.12 Microscopes other than 
optical microscopes; diffraction apparatus. 90.12 Microscopes other than 
optical microscopes; diffraction apparatus. New heading 
84.86 has been created for 
machines for the 
manufacture of semiconductors 
and flat screen 
systems. 
9012.10 - Microscopes other 
than optical 
microscopes; diffraction 
apparatus 9012.10 - Microscopes other 
than optical microscopes; 
diffraction apparatus  
9012.90 - Parts and accessories 9012. 90 - Parts and accessories  
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of semiconductor boules or 
wafers, semiconductor 
devices, electronic 
integrated circuits or flat 
panel displays; machines and apparatus specified 
in Note 9 (c) to this 
Chapter; parts and accessories.  JOB/RO/3 
Page 390  
 
  HS2002 Description HS 2007 Description Reason for 
change 
  8486.40 - Machines and 
apparatus specified in Note 9 (c) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Rule 
90.12 Microscopes other than optical 
microscopes; diffraction apparatus. As specified for 
subheadings  CTH; or 35% value 
added rule 
9012.10 - Microscopes other than optical 
microscopes and diffraction 
apparatus CTSH  
9012.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
90.12 Microscopes other than optical 
microscopes; diffraction apparatus. As specified for 
subheadings  CTH; or 35% value 
added rule 
9012.10 - Microscopes other than optical 
microscopes and diffraction 
apparatus CTSH  
9012.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
90.12 Microscopes other than optical 
microscopes; diffraction apparatus. As specified for 
subheadings  CTH; or 35% value 
added rule 
9012.10 - Microscopes other than optical 
microscopes; diffraction apparatus CTSH, except from 
split subheading ex8486.40(q).   
9012.90 - Parts and accessories CTH, except from split 
subheading 
ex8486.40(q) and  ex8486.90(s)  
 
(c) Comments by the Secretariat  
 Microscopes other than optical microscopes;  diffraction apparatus its parts and accessories 
used for the manufacture of semiconductors and fl at screen systems have been transferred to 
new heading 86.43.  Therefore new exceptions to the product specific rule for subheadings 
9012.10, and 9012.90 may be needed. 
 
243. Heading 90.17  
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting 90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting New heading 
84.86 has been 
created for machines for the  JOB/RO/3 
 Page 391 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
machines, pantographs, 
protractors, drawing sets, slide rules, disc 
calculators); instruments 
for measuring length, for 
use in the hand (for 
example, measuring rods and tapes, micrometers, 
callipers), not specified 
or included elsewhere in this Chapter. machines, pantographs, 
protractors, drawing sets, slide rules, disc 
calculators); instruments 
for measuring length, for 
use in the hand (for 
example, measuring rods and tapes, micrometers, 
callipers), not specified 
or included elsewhere in this Chapter. manufacture of 
semiconductors and flat screen 
systems.
  
9017.10 - Drafting tables and 
machines, whether or not 
automatic 9017.10 - Drafting tables and 
machines, whether or not 
automatic  
9017.20 - Other drawing, 
marking-out or 
mathematical calculating 
instruments 9017.20 - Other drawing, 
marking-out or 
mathematical calculating 
instruments  
9017.30 - Micrometers, callipers 
and gauges 9017.30 - Micrometers, callipers 
and gauges  
9017.80 - Other instruments 9017.80 - Other instruments  
9017.90 - Parts and accessories 9017. 90 - Parts and accessories  
  84.86 Machines and apparatus 
of a kind used solely or 
principally for the 
manufacture of 
semiconductor boules or wafers, semiconductor 
devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified 
in Note 9 (c) to this Chapter; parts and 
accessories.  
  8486.40 - Machines and 
apparatus specified in Note 9 (c) to this Chapter  
  8486.90 - Parts and accessories  
 
(b) Technical Rectification 
HS 1996 Description Rule 
90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting 
machines, pantographs, protractors, 
drawing sets, slide rules, disc calculators);  instruments for 
measuring length, for use in the 
hand (for example, measuring rods and tapes, micrometers, callipers), 
not specified or included elsewhere 
in this Chapter. As specified for 
subheadings  CTH; or 35% value 
added rule JOB/RO/3 
Page 392  
 
  HS 1996 Description Rule 
9017.10 - Drafting tables and machines, 
whether or not automatic  CTSH  
9017.20 - Other drawing, marking-out or 
mathematical calculating instruments CTSH  
9017.30 - Micrometers, callipers and gauges CTSH  
9017.80 - Other instruments CTSH  
9017.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
90.17 Drawing, marking-out or 
mathematical calculating instruments (for example, drafting 
machines, pantographs, protractors, 
drawing sets, slide rules, disc calculators);  instruments for 
measuring length, for use in the 
hand (for example, measuring rods and tapes, micrometers, callipers), 
not specified or included elsewhere 
in this Chapter. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9017.10 - Drafting tables and machines, 
whether or not automatic  CTSH  
9017.20 - Other drawing, marking-out or 
mathematical calculating 
instruments CTSH  
9017.30 - Micrometers, callipers and gauges CTSH  
9017.80 - Other instruments CTSH  
9017.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
90.17 Drawing, marking-out or 
mathematical calculating 
instruments (for example, drafting 
machines, pantographs, protractors, drawing sets, slide rules, disc 
calculators); instruments for 
measuring length, for use in the 
hand (for example, measuring rods 
and tapes, micrometers, callipers), not specified or included elsewhere 
in this Chapter. As specified for 
subheadings  CTH; or 35% value 
added rule 
9017.10 - Drafting tables and machines, 
whether or not automatic  CTSH  
9017.20 - Other drawing, marking-out or 
mathematical calculating 
instruments CTSH, split 
subheading 
ex8486.40(r)  
9017.30 - Micrometers, callipers and gauges CTSH  
9017.80 - Other instruments CTSH  
9017.90 - Parts and accessories CTH, except from split 
subheading ex8486.40(r), and 
ex8486.90(t)  
  JOB/RO/3 
 Page 393 
 
 
  (c) Comments by the Secretariat 
 Other drawing, marking-out or mathematic al calculating instruments, its parts and 
accessories, used for the manufacture of semic onductors and flat screen systems have been 
transferred to new heading 86.43. Therefore, ne w exceptions to the product specific rules for 
subheadings 9017.20, and 9017.90 may be needed. 
 
244. Heading 90.27 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.27 Instruments and 
apparatus for physical or 
chemical analysis (for example, polarimeters, 
refractometers, 
spectrometers, gas or smoke analysis 
apparatus); instruments 
and apparatus for measuring or checking 
viscosity, porosity, 
expansion, surface tension or the like; 
instruments and 
apparatus for measuring or checking quantities of 
heat, sound or light 
(including exposure 
meters); microtomes. 90.27 Instruments and 
apparatus for physical or 
chemical analysis (for example, polarimeters, 
refractometers, 
spectrometers, gas or smoke analysis 
apparatus); instruments 
and apparatus for measuring or checking 
viscosity, porosity, 
expansion, surface tension or the like; 
instruments and 
apparatus for measuring or checking quantities of 
heat, sound or light 
(including exposure 
meters); microtomes. Deletion of 
subheading 
9027.40 because of the low volume 
of trade. 
9027.40 - Exposure meters - (deleted)  
9027.50 - Other instruments and 
apparatus using optical radiations (UV, visible, 
IR) 9027.50 - Other instruments and 
apparatus using optical radiations (UV, visible, 
IR)  
9027.80 - Other instruments and 
apparatus 9027.80 - Other instruments and 
apparatus  
 
(b) Technical Rectification 
HS 1996 Description Rule 
90.27 Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas or smoke analysis apparatus);   
instruments and apparatus for 
measuring or checking viscosity, 
porosity, expansion, surface tension 
or the like; instruments and apparatus for measuring or 
checking quantities of heat, sound 
or light (including exposure meters); microtomes. As specified for 
subheadings  CTH;  or 35% value 
added rule JOB/RO/3 
Page 394  
 
  HS 1996 Description Rule 
9027.10 - Gas or smoke analysis apparatus CTSH  
9027.20 - Chromatographs and 
electrophoresis instruments CTSH  
9027.30 -Spectrometers, spectrophotometers 
and spectrographs using optical 
radiations (UV, visible, IR) CTSH 
  
9027.40 - Exposure meters CTSH  
9027.50 - Other instruments and apparatus 
using optical radiations (UV, 
visible, IR) CTSH  
9027.80 - Other instruments and apparatus CTSH  
9027.90 - Microtomes; parts and accessories As specified for split 
subheadings  
ex9027.90(a) - Microtomes  and accessories CTSHS  
ex9027.90(b) Parts CTH  
 
HS 2002 Description Rule 
90.27 Instruments and apparatus for 
physical or chemical analysis (for example, polarimeters, 
refractometers, spectrometers, gas 
or smoke analysis apparatus); instruments and apparatus for 
measuring or checking viscosity, 
porosity, expansion, surface tension or the like; instruments and 
apparatus for measuring or 
checking quantities of heat, sound or light (including exposure 
meters); microtomes. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9027.10 - Gas or smoke analysis apparatus CTSH  
9027.20 - Chromatographs and 
electrophoresis instruments CTSH  
9027.30 -Spectrometers, spectrophotometers 
and spectrographs using optical radiations (UV, visible, IR) CTSH 
  
9027.40 - Exposure meters CTSH  
9027.50 - Other instruments and apparatus 
using optical radiations (UV, 
visible, IR) CTSH  
9027.80 - Other instruments and apparatus CTSH  
9027.90 - Microtomes; parts and accessories As specified for split 
subheadings  
ex9027.90(a) - Microtomes  and accessories CTSHS  
ex9027.90(b) Parts CTH  
 
HS 2007 Description Rule 
90.27 Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas or smoke analysis apparatus); 
instruments and apparatus for 
measuring or checking viscosity, As specified for 
subheadings  CTH; or 35% value 
added rule  JOB/RO/3 
 Page 395 
 
 
  HS 2007 Description Rule 
porosity, expansion, surface tension 
or the like; instruments and 
apparatus for measuring or checking quantities of heat, sound 
or light (including exposure 
meters); microtomes. 
9027.10 - Gas or smoke analysis apparatus CTSH  
9027.20 - Chromatographs and 
electrophoresis instruments CTSH  
9027.30 -Spectrometers, spectrophotometers 
and spectrographs using optical radiations (UV, visible, IR) CTSH 
  
9027.50 - Other instruments and apparatus 
using optical radiations (UV, 
visible, IR) CTSH  
9027.80 - Other instruments and apparatus As specified for split 
subheadings  
ex9027.80(a) - Exposure meters CTSHS  
ex9027.80(b) - Other CTSHS  
9027.90 - Microtomes;  parts and 
accessories As specified for split 
subheadings  
ex9027.90(a) - Microtomes  and accessories CTSHS  
ex9027.90(b) - Parts CTH  
 
(c) Comments by the Secretariat 
Exposure meters previously classified in s ubheading 9027.40 are now covered by subheading 
9027.80 (other instruments and apparatus).  In HS1996, the product specific rule for exposure 
meters is CTSH.  Therefore, in order to maintain as origin conferring process the change from 
or to exposure meters from or to other instru ments and apparatus, a CTSHS rule set out at 
split subheading level may be needed for subheading 9027.80. 
 
245. Heading 90.30 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.30 Oscilloscopes, spectrum 
analysers and other instruments and 
apparatus for measuring 
or checking electrical quantities, excluding 
meters of heading 90.28; 
instruments and apparatus for measuring 
or detecting alpha, beta, 
gamma, X ray, cosmic or 
other ionising radiations. 90.30 Oscilloscopes, spectrum 
analysers and other instruments and 
apparatus for measuring 
or checking electrical quantities, excluding 
meters of heading 90.28; 
instruments and apparatus for measuring 
or detecting alpha, beta, 
gamma, X ray, cosmic or 
other ionising radiations. The scope of 
subheading 9030.20 has been 
expanded to cover 
all kinds of oscilloscopes and 
oscillographs. 
 The scope of 
instruments and 
apparatus of 
subheadings 
9030.31 and 9030.39 is no 
longer limited to 
instruments and apparatus without JOB/RO/3 
Page 396  
 
  HS2002 Description HS 2007 Description Reason for 
change 
a recording device. 
New subheadings 9030.31 to 
9030.39 have been 
redrafted to 
provide separately 
for multimeters and other 
instruments with 
and without recording device. 
9030.10 -  Instruments and 
apparatus for measuring 
or detecting ionising radiations 9030.10 - Instruments and 
apparatus for measuring 
or detecting ionising radiations  
9030.20 -  Cathode-ray 
oscilloscopes and 
cathode-ray oscillographs 9030.20 -  Oscilloscopes and 
oscillographs  
 -  Other instruments and 
apparatus, for measuring 
or checking voltage, current, resistance or 
power, without a 
recording device:  -  Other instruments and 
apparatus, for measuring 
or checking voltage, current, resistance or 
power:  
9030.31 --  Multimeters 9030.31 --  Multimeters without a 
recording device  
  9030.32 --  Multimeters with a 
recording device  
  9030.33 --  Other, without a 
recording device  
9030.39 --  Other 9030.39 --  Other, with a 
recording device  
9030.40 -  Other instruments and 
apparatus, specially designed for 
telecommunications (for 
example, cross-talk meters, gain measuring 
instruments, distortion 
factor meters, psophometers) 9030.40 -  Other instruments and 
apparatus, specially designed for 
telecommunications (for 
example, cross-talk meters, gain measuring 
instruments, distortion 
factor meters, psophometers)  
 - Other instruments and 
apparatus:  - Other instruments and 
apparatus:  
9030.82 -- For measuring or 
checking semiconductor 
wafers or devices 9030.82 -- For measuring or 
checking semiconductor 
wafers or devices  
9030.83 --  Other, with a 
recording device - (deleted)  
  9030.84 -- Other, with a recording 
device  
9030.89 -- Other 9030.89 -- Other  
9030.90 - Parts and accessories 9030. 90 - Parts and accessories  
  JOB/RO/3 
 Page 397 
 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
90.30 Oscilloscopes, spectrum analysers and 
other instruments and apparatus for measuring or checking electrical 
quantities, excluding meters of heading 
No.90.28; instruments and apparatus for measuring or detecting alpha, beta, 
gamma, X-ray, cosmic or other ionising 
radiations. As specified for 
subheadings  CTH; or 35% value 
added rule 
9030.10 - Instruments and apparatus for measuring 
or detecting ionising radiations CTSH  
9030.20 - Cathode-ray oscilloscopes and 
cathode-ray oscillographs CTSH  
 - Other instruments and apparatus, for 
measuring or checking voltage, current, 
resistance or power, without a recording 
device:   
9030.31 --   Multimeters CTSH  
9030.39 --   Other CTSH  
9030.40 - Other instruments and apparatus, 
specially designed for telecommunications 
(for example, cross-talk meters, gain 
measuring instruments, distortion factor meters, psophometers) CTSH  
 - Other instruments and apparatus:   
9030.82 --   For measuring or checking 
semiconductor wafers or devices CTSH  
9030.83 --   Other, with a recording device CTSH  
9030.89 --   Other CTSH  
9030.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
90.30 Oscilloscopes, spectrum analysers and 
other instruments and apparatus for measuring or checking electrical 
quantities, excluding meters of heading 
No.90.28;  instruments and apparatus for measuring or detecting alpha, beta, 
gamma, X-ray, cosmic or other ionising 
radiations. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9030.10 - Instruments and apparatus for measuring 
or detecting ionising radiations CTSH  
9030.20 - Cathode-ray oscilloscopes and 
cathode-ray oscillographs   CTSH  
 - Other instruments and apparatus, for 
measuring or checking voltage, current, 
resistance or power, without a recording 
device:   
9030.31 --   Multimeters CTSH  
9030.39 --   Other CTSH  JOB/RO/3 
Page 398  
 
  HS 2002 Description Rule 
9030.40 - Other instruments and apparatus, 
specially designed for telecommunications 
(for example, cross-talk meters, gain measuring instruments, distortion factor 
meters, psophometers) CTSH  
 - Other instruments and apparatus:   
9030.82 --   For measuring or checking 
semiconductor wafers or devices CTSH  
9030.83 --   Other, with a recording device CTSH  
9030.89 --   Other CTSH  
9030.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
90.30 Oscilloscopes, spectrum analysers 
and other instruments and 
apparatus for measuring or 
checking electrical quantities, 
excluding meters of heading 90.28; 
instruments and apparatus for measuring or detecting alpha, beta, 
gamma, X ray, cosmic or other 
ionising radiations. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9030.10 - Instruments and apparatus for 
measuring or detecting ionising 
radiations CTSH  
9030.20 - Oscilloscopes  and oscillographs: As specified for split 
subheading  
ex9030.20(a) - For cathode-ray  CTSHS  
ex9030.20(b) - Other, with a recording device CTSHS, except from 
subheading 9030.32, 
9030.39, and 9030.84.  
ex9030.20(c) -  Other CTSHS, except from 
9030.89  
 - Other instruments and apparatus, 
for measuring or checking voltage, 
current, resistance or power:   
9030.31 -- Multimeters without a 
recording device CTSH  
9030.32 --  Multimeters with a recording 
device CTSH, except from 
split subheading 
9030.20(b), subheadings 9030.39, 
and 9030.84.  
9030.33 --  Other, without a recording 
device CTSH  
9030.39 -- Other, with a recording device CTSH, except from 
split subheading 
9030.20(b), 
subheadings 9030.32, and 9030.84   JOB/RO/3 
 Page 399 
 
 
  HS 2007 Description Rule 
9030.40 - Other instruments and apparatus, 
specially designed for 
telecommunications (for example, cross-talk meters, gain measuring 
instruments, distortion factor meters, 
psophometers) CTSH  
 - Other instruments and apparatus:   
9030.82 -- For measuring or checking 
semiconductor wafers or devices CTSH  
9030.84 -- Other, with a recording device CTSH, except from 
split subheading 9030.20(b), 
subheadings 9030.32, 
and 9030.39.  
9030.89 -- Other CTSH, except from 
split subheading 
9030.20(c)  
9030.90 - Parts and accessories CTH  
 
246. Heading 90.31 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
90.31 Measuring or checking 
instruments, appliances 
and machines, not specified or included 
elsewhere in this 
Chapter; profile projectors. 90.31 Measuring or checking 
instruments, appliances 
and machines, not specified or included 
elsewhere in this 
Chapter; profile projectors. Deletion of 
subheading 
9031.30 because of the low volume 
of trade. 
9031.30 - Profile projectors - (deleted)  
 - Other optical 
instruments and 
appliances:  - Other optical 
instruments and 
appliances:  
9031.41 -- For inspecting 
semiconductor wafers or 
devices or for inspecting 
photomasks or reticles 
used in manufacturing 
semiconductor devices 9031.41 -- For inspecting 
semiconductor wafers or 
devices or for inspecting 
photomasks or reticles 
used in manufacturing 
semiconductor devices  
9031.49 -- Other 9031.49 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
90.31 Measuring or checking instruments, 
appliances and machines, not 
specified or included elsewhere in 
this Chapter; profile projectors. As specified for 
subheadings  CTH; or 35% value 
added rule 
9031.10 - Machines for balancing 
mechanical parts CTSH  
9031.20 - Test benches CTSH  
9031.30 - Profile projectors  CTSH  JOB/RO/3 
Page 400  
 
  HS 1996 Description Rule 
 - Other optical instruments and 
appliances: CTSH  
9031.41 --   For inspecting semiconductor 
wafers or devices or for inspecting photomasks or reticles used in 
manufacturing semiconductor 
devices CTSH  
9031.49 --   Other CTSH  
9031.80 - Other instruments, appliances and 
machines CTSH  
9031.90 - Parts and accessories CTH  
 
HS 2002 Description Rule 
90.31 Measuring or checking instruments, 
appliances and machines, not 
specified or included elsewhere in 
this Chapter; profile projectors. As specified for 
subheadings  CTH;  or 35% value 
added rule 
9031.10 - Machines for balancing 
mechanical parts CTSH  
9031.20 - Test benches CTSH  
9031.30 - Profile projectors  CTSH  
 - Other optical instruments and 
appliances: CTSH  
9031.41 --   For inspecting semiconductor 
wafers or devices or for inspecting 
photomasks or reticles used in manufacturing semiconductor 
devices CTSH  
9031.49 --   Other CTSH  
9031.80 - Other instruments, appliances and 
machines CTSH  
9031.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
90.31 Measuring or checking instruments, 
appliances and machines, not 
specified or included elsewhere in 
this Chapter; profile projectors. As specified for 
subheadings  CTH; or 35% value 
added rule 
9031.10 - Machines for balancing 
mechanical parts CTSH  
9031.20 - Test benches CTSH  
 - Other optical instruments and 
appliances:   
9031.41 --  For inspecting semiconductor 
wafers or devices or for inspecting photomasks or reticles used in 
manufacturing semiconductor 
devices CTSH  
9031.49 -- Other As specified for split 
subheading  
ex9031.39(a) --- Profile projectors CTSHS  
ex9031.39(b) ---  Other CTSHS   JOB/RO/3 
 Page 401 
 
 
  HS 2007 Description Rule 
9031.80 - Other instruments, appliances and 
machines CTSH  
9031.90 - Parts and accessories CTH  
 
(c) Comments by the Secretariat 
 Profile projectors, previously classified  in subheading 9031.30, are now covered by 
subheading ex9031.49.  In HS1996, the product specific rule for profile projectors is CTSH. 
Therefore to maintain as origin conferring pr ocess the change from or to profile projectors 
from or to other products of subheading 9031.49, a CTSHS rule set out at split subheading 
level may be needed for subheading 9031.49. 
 
247. Heading 91.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
91.01 Wrist-watches, pocket-
watches and other watches, including stop-
watches, with case of 
precious metal or of metal clad with precious 
metal. 91.01 Wrist-watches, pocket-
watches and other watches, including stop-
watches, with case of 
precious metal or of metal clad with precious 
metal. Deletion of 
subheading 9101.12 because 
of the low volume 
of trade. 
 - Wrist-watches, 
electrically operated, whether or not 
incorporating a stop-
watch facility:  - Wrist-watches, 
electrically operated, whether or not 
incorporating a stop-
watch facility:  
9101.11 -- With mechanical 
display only 9101.11 -- With mechanical 
display only  
9101.12 -- With opto-electronic 
display only - (deleted)  
9101.19 -- Other 9101.19 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
91.01 Wrist-watches, pocket-watches and other 
watches, including stop-watches, with case of 
precious metal or of metal clad with precious 
metal. [CTH] 
 
 
HS 2002 Description Rule 
91.01 Wrist-watches, pocket-watches and other 
watches, including stop-watches, with case of 
precious metal or of metal clad with precious 
metal. [CTH] 
 JOB/RO/3 
Page 402  
 
  HS 2007 Description Rule 
91.01 Wrist-watches, pocket-watches and other 
watches, including stop-watches, with case of 
precious metal or of metal clad with precious metal. [CTH] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
248. Heading 91.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
91.06 Time of day recording 
apparatus and apparatus 
for measuring, recording or otherwise indicating 
intervals of time, with 
clock or watch movement or with 
synchronous motor (for 
example, time-registers, time-recorders). 91.06 Time of day recording 
apparatus and apparatus 
for measuring, recording or otherwise indicating 
intervals of time, with 
clock or watch movement or with 
synchronous motor (for 
example, time-registers, time-recorders). Deletion of 
subheading 
9106.20 because of the low volume 
of trade. 
9106.10 - Time-registers; time-
recorders 9106.10 - Time-registers; time-
recorders  
9106.20 - Parking meters - (deleted)  
9106.90 - Other 9106.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
91.06 Time of day recording apparatus and apparatus 
for measuring, recording or otherwise indicating intervals of time, with clock or watch movement 
or with synchronous motor (for example, 
time-registers, time-recorders). [CTH] 
 
 
HS 2002 Description Rule 
91.06 Time of day recording apparatus and apparatus 
for measuring, recording or otherwise indicating 
intervals of time, with clock or watch movement 
or with synchronous motor (for example, time-registers, time-recorders). [CTH] 
  JOB/RO/3 
 Page 403 
 
 
  HS 2007 Description Rule 
91.06 Time of day recording apparatus and apparatus 
for measuring, recording or otherwise indicating 
intervals of time, with clock or watch movement or with synchronous motor (for example, time-
registers, time-recorders). [CTH] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be transposed directly.  
 
249. Heading 92.03, 92.04, and 92.05 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
92.03 Keyboard pipe organs; 
harmoniums and similar keyboard instruments 
with free metal reeds. - (deleted) Deletion of 
headings 92.03 and 92.04 because 
of the low volume 
of trade. 
92.04 Accordions and similar 
instruments; mouth 
organs. - (deleted)  
9204.10 - Accordions and 
similar instruments - (deleted)  
9204.20 - Mouth organs - (deleted)  
92.05 Other wind musical 
instruments (for 
example, clarinets, trumpets, bagpipes). 92.05 Other wind musical 
instruments (for example, 
clarinets, trumpets, bagpipes).  
9205.10 - Brass-wind instruments 9205.10 - Brass-wind instruments  
9205.90 - Other 9205.90 - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
92.03 
 Keyboard pipe organs; harmoniums and similar 
keyboard instruments with free metal reeds. [CTH] 
 
 [CTH except 
from 92.09; or 
35% value added rule] 
92.04 Accordions and similar instruments; mouth 
organs. [CTH] 
  [CTH except 
from 92.09; or 
35% value added rule] 
92.05 Other wind musical instruments (for example, 
clarinets, trumpets, bagpipes). [CTH] 
  [CTH except 
from 92.09; or 35% value added 
rule] 
 JOB/RO/3 
Page 404  
 
  HS 2002 Description Rule 
92.03 
 Keyboard pipe organs; harmoniums and similar 
keyboard instruments with free metal reeds. [CTH] 
 
 [CTH except from 
92.09; or 35% 
value added rule]  
92.04 Accordions and similar instruments; mouth 
organs. [CTH] 
  [CTH except from 
92.09; or 35% 
value added rule]  
92.05 Other wind musical instruments (for example, 
clarinets, trumpets, bagpipes). [CTH] 
  [CTH except from 
92.09; or 35% 
value added rule]  
 
HS 2007 Description Rule 
92.05 Other wind musical instruments (for example, 
clarinets, trumpets, bagpipes). As specified for 
split heading 
  [CTH except 
from 92.09; or 
35% value added rule] 
ex92.05(a) - Keyboard pipe or gans; harmoniums and similar 
keyboard instruments with free metal reeds. [CTHS] 
   
ex92.05(b) - Accordions and similar instruments; mouth 
organs. [CTHS] 
  
ex92.05(c) Other [CTHS]  
 
(c) Comments by the Secretariat 
 Under HS1996 and HS2002, a change from or to keyboard pipe organs; harmoniums and 
similar keyboard instruments with free metal re eds (heading 92.03) to or from accordions and 
similar instruments; mouth organs (heading 92.04); or from or to other wind musical 
instruments (heading 92.05) was origin confe rring.  To maintain the same outcome in 
HS2007, a product specific rule set out at split h eading level may be needed.  However, since 
these changes appear to be unfeasible, the Secretar iat is of the view that a simple CTH rule 
should be maintained for heading 92.05 
 
250. Heading 92.09 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
92.09 Parts (for example, 
mechanisms for musical 
boxes) and accessories (for example, cards, 
discs and rolls for 
mechanical instruments) of musical instruments; 
metronomes, tuning 
forks and pitch pipes of all kinds. 92.09 Parts (for example, 
mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical 
instruments) of musical instruments; 
metronomes, tuning 
forks and pitch pipes of all kinds. Deletion of 
subheadings 
9209.10, 9209.20 and 9209.93 
because of the low 
volume of trade. 
9209.10 - Metronomes, tuning 
forks and pitch pipes - (deleted)  
9209.20 - Mechanisms for 
musical boxes - (deleted)  
9209.30 - Musical instrument 
strings 9209.30 - Musical instrument 
strings  
 - Other:  - Other:   JOB/RO/3 
 Page 405 
 
 
  HS2002 Description HS 2007 Description Reason for 
change 
9209.91 -- Parts and accessories 
for pianos 9209.91 -- Parts and accessories 
for pianos  
9209.92 -- Parts and accessories 
for the musical 
instruments of heading 
92.02 9209.92 -- Parts and accessories 
for the musical 
instruments of heading 
92.02  
9209.93 -- Parts and accessories 
for the musical 
instruments of heading 92.03 - (deleted)  
9209.94 -- Parts and accessories 
for the musical 
instruments of heading 92.07 9209.94 -- Parts and accessories 
for the musical 
instruments of heading 92.07  
9209.99 -- Other 9209.99 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
92.09 Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch 
pipes of all kinds. [CTH] [CTH except 
from 92.09; or 
35% value added rule] 
 
HS 2002 Description Rule 
(1) (2) (3) (4) 
92.09 Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning forks and pitch pipes of all kinds. [CTH] [CTH except 
from 92.09;  or 
35% value added 
rule] 
 
HS 2007 Description Rule 
92.09 Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch 
pipes of all kinds. [CTH] [CTH except 
from 92.09; or 
35% value added rule] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The am endment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a 
change of heading to confer origin.  Therefore, no modification is needed; the rule can be 
transposed directly.  
 JOB/RO/3 
Page 406  
 
  251. Heading 93.06 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
93.06 Bombs, grenades, 
torpedoes, mines, 
missiles and similar 
munitions of war and 
parts thereof; cartridges 
and other ammunition and projectiles and parts 
thereof, including shot 
and cartridge wads. 93.06 Bombs, grenades, 
torpedoes, mines, 
missiles and similar 
munitions of war and 
parts thereof; cartridges 
and other ammunition and projectiles and parts 
thereof, including shot 
and cartridge wads. Deletion of 
subheading 
9306.10 because 
of the low volume 
of trade. 
9306.10 - Cartridges for riveting 
or similar tools or for 
captive-bolt humane 
killers and parts thereof - (deleted)  
 - Shotgun cartridges and 
parts thereof; air gun 
pellets:  - Shotgun cartridges and 
parts thereof; air gun 
pellets:  
9306.21 -- Cartridges 9306.21 -- Cartridges  
9306.29 -- Other 9306.29 -- Other  
9306.30 - Other cartridges and 
parts thereof 9306.30 - Other cartridges and 
parts thereof  
 
(b) Technical Rectification 
HS 1996 Description Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war and parts thereof; cartridges 
and other ammunition and projectiles and parts thereof, including shot and cartridge wads. As specified for subheadings  
9306.10 - Cartridges for riveting or similar tools or for captive-
bolt humane killers and parts thereof CTH; or loading the munition  
 - Shotgun cartridges and parts thereof; air gun pellets  
9306.21 -- Cartridges CTH; or loading the munition  
9306.29 -- Other CTH; or loading the munition  
9306.30 - Other cartridges and parts thereof CTH; or loading the munition  
9306.90 - Other As specified for split 
subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war CTSHS  
ex9306.90(b) Parts CTH  
 
HS 2002 Description Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war and parts thereof; cartridges 
and other ammunition and projectiles and parts 
thereof, including shot and cartridge wads. As specified for subheadings  
9306.10 - Cartridges for riveting or similar tools or for captive-
bolt humane killers and parts thereof CTH; or loading the munition  
 - Shotgun cartridges and parts thereof; air gun pellets:  
9306.21 -- Cartridges CTH; or loading the munition   JOB/RO/3 
 Page 407 
 
 
  HS 2002 Description Rule 
9306.29 -- Other CTH; or loading the munition  
9306.30 - Other cartridges and parts thereof CTH; or loading the munition  
9306.90 - Other As specified for split 
subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war CTSHS  
ex9306.90(b) Parts CTH  
 
HS 2007 Description Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts 
thereof, including shot and cartridge wads. As specified for subheadings  
 - Shotgun cartridges and parts thereof; air gun pellets:  
9306.21 -- Cartridges CTH; or loading the munition  
9306.29 -- Other CTH; or loading the munition  
9306.30 - Other cartridges and parts thereof CTH; or loading the munition  
9306.90 - Other As specified for split 
subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, missiles and 
similar munitions of war CTSHS  
ex9306.90(b) Parts CTH  
 
(c) Comments by the Secretariat 
 Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof, 
previously classified in HS2002 subheading 9306.10 are now part of HS2007 subheading 
9306.30. Product specific rule for both subheadi ngs requires a change of heading to confer 
origin. The rule for heading 93.06 can be tran sposed directly by the sole elimination of 
subheading 9306.10. 
 
252. Heading 94.01 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
94.01 Seats (other than those of 
heading 94.02), whether 
or not convertible into 
beds, and parts thereof. 94.01 Seats (other than those of 
heading 94.02), whether 
or not convertible into 
beds, and parts thereof. Subheading 
9401.50 has been 
subdivided to 
provide separately for seats of 
bamboo or rattan 
(INBAR). 
9401.50 - Seats of cane, osier, 
bamboo or similar 
materials  - Seats of cane, osier, 
bamboo or similar 
materials:  
  9401.51 -- Of bamboo or rattan  
  9401.59 -- Other  
 JOB/RO/3 
Page 408  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
94.01 Seats (other than those of heading  
No. 94.02), whether or not convertible into beds, and parts thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 
9401.90 provided one essential part 
of the furniture is already originating]  
9401.20 
9401.30 9401.40 - Seats of a kind used for motor vehicles 
- Swivel seats with variable height adjustment - Seats other than garden seats or camping 
equipment, convertible into beds As specified for subheading 9401.10 
As specified for subheading 9401.10 As specified for subheading 9401.10 
9401.50  - Seats of cane, osier, bamboo or similar 
materials As specified for subheading 9401.10 
 
9401.61 
9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other 
- Other seats, with metal frames: As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 
HS 2002 Description Rule 
94.01 Seats (other than those of heading 94.02), 
whether or not convertible into beds, and parts 
thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 
9401.90 provided one essential part of the furniture is already 
originating]  
9401.20 
9401.30 
9401.40 
 - Seats of a kind used for motor vehicles 
- Swivel seats with variable height adjustment 
- Seats other than garden seats or camping 
equipment, convertible into beds As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
 
9401.50 
 - Seats of cane, osier, bamboo or similar 
materials As specified for subheading 9401.10 
 
9401.61 
9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other 
- Other seats, with metal frames: As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 
HS 2007 Description Rule 
94.01 Seats (other than those of heading 94.02), 
whether or not convertible into beds, and parts 
thereof. As specified for subheadings   JOB/RO/3 
 Page 409 
 
 
  HS 2007 Description Rule 
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 
9401.90 provided one essential part 
of the furniture is already originating]  
9401.20 
9401.30 
9401.40 
 - Seats of a kind used for motor vehicles 
- Swivel seats with variable height adjustment 
- Seats other than garden seats or camping 
equipment, convertible into beds As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
 
 - Seats of cane, osier, bamboo or similar 
materials:  
9401.51 -- Of bamboo or rattan As specified for subheading 9401.10
9401.59 -- Other As specified for subheading 9401.10
9401.61 
9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other 
- Other seats, with metal frames: As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 
(c) Comments by the Secretariat 
 HS2002 subheading 9401.50 has been subdivide d into 2 new subheadings (9401.51 and 
9401.59).  The sole modification in the transposed rule for heading 94.01 is the reproduction of the product specific rule of HS2002 subheading 9401.50 into the new subheadings. 
 253. Heading 94.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
94.03 Other furniture and parts 
thereof. 94.03 Other furniture and parts 
thereof. Subheading 
9403.80 has been 
subdivided to 
provide separately for furniture of 
bamboo or rattan 
(INBAR). 
9403.80 - Furniture of other 
materials, including 
cane, osier, bamboo or 
similar materials  - Furniture of other 
materials, including 
cane, osier, bamboo or 
similar materials:  
  9403.81 -- Of bamboo or rattan  
  9403.89 -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices [CTH, or change from subheading 
9403.90 provided one essential part 
of the furniture is already originating] JOB/RO/3 
Page 410  
 
  HS 1996 Description Rule 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices As specified for subheading 9403.10  
9403.40 
9403.50 
 
9403.60 - Wooden furniture of a kind used in the kitchen 
- Wooden furniture of a kind used in the 
bedroom 
- Other wooden furniture As specified for subheading 9403.10  
As specified for subheading 9403.10 
 
As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
9403.80 - Furniture of other materials, including cane, 
osier, bamboo or similar materials As specified for subheading 9403.10  
9403.90 - Parts CTH 
 
HS 2002 Description Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices [CTH, or change from subheading 
9403.90 provided one essential part 
of the furniture is already 
originating] 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices As specified for subheading 9403.10  
9403.40 
9403.50 
 
9403.60 - Wooden furniture of a kind used in the kitchen 
- Wooden furniture of a kind used in the 
bedroom 
- Other wooden furniture As specified for subheading 9403.10  
As specified for subheading 9403.10 
 
As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
9403.80 - Furniture of other materials, including cane, 
osier, bamboo or similar materials As specified for subheading 9403.10  
9403.90 - Parts CTH 
 
HS 2007 Description Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices [CTH, or change from subheading 
9403.90 provided one essential part 
of the furniture is already originating] 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices As specified for subheading 9403.10  
9403.40 
9403.50 
 9403.60 - Wooden furniture of a kind used in the kitchen 
- Wooden furniture of a kind used in the 
bedroom - Other wooden furniture As specified for subheading 9403.10  
As specified for subheading 9403.10 
 As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
 - Furniture of other materials, including cane, 
osier, bamboo or similar materials:  
9403.81 -- Of bamboo or rattan As specified for subheading 9403.10 
9403.89 -- Other As specified for subheading 9403.10 
9403.90 - Parts CTH 
 
(c) Comments by the Secretariat 
 HS2002 subheading 9403.80 has been subdivide d into 2 new subheadings (9403.81 and 
9403.89). The sole modification in the transposed rule for heading 94.03 is the reproduction 
of the product specific rule of HS2002 subheading 9403.80 into the new subheadings. 
  JOB/RO/3 
 Page 411 
 
 
  254. Heading 95.01, 95.02, and 95.03 
(a) HS change 
HS2002 Description HS 2007 Description Reason for 
change 
95.01 Wheeled toys designed 
to be ridden by children 
(for example, tricycles, 
scooters, pedal cars); 
dolls' carriages. - (deleted) New heading 
95.03 has been 
created to cover 
toys of all kinds. 
95.02 Dolls representing only 
human beings. - (deleted)  
9502.10 - Dolls, whether or not 
dressed - (deleted)  
 - Parts and accessories: - (deleted)  
9502.91 -- Garments and 
accessories therefor, 
footwear and headgear - (deleted)  
9502.99 -- Other - (deleted)  
95.03 Other toys; reduced-size 
("scale") models and 
similar recreational 
models, working or not; puzzles of all kinds. 95.03 Tricycles, scooters, pedal 
cars and similar wheeled 
toys; dolls' carriages; 
dolls; other toys; reduced-size ("scale") 
models and similar 
recreational models, working or not; puzzles 
of all kinds.  
9503.10 - Electric trains, 
including tracks, signals 
and other accessories 
therefor - (deleted)  
9503.20 - Reduced-size ("scale") 
model assembly kits, 
whether or not working 
models, excluding those of subheading 9503.10 - (deleted)  
9503.30 - Other construction sets 
and constructional toys - (deleted)  
 - Toys representing 
animals or non-human creatures: - (deleted)  
9503.41 -- Stuffed - (deleted)  
9503.49 -- Other - (deleted)  
9503.50 - Toy musical 
instruments and 
apparatus - (deleted)  
9503.60 - Puzzles - (deleted)  
9503.70 - Other toys, put up in 
sets or outfits - (deleted)  
9503.80 - Other toys and models, 
incorporating a motor - (deleted)  
9503.90 - Other - (deleted)  
 JOB/RO/3 
Page 412  
 
  (b) Technical Rectification 
HS 1996 Description Rule 
95.01 Wheeled toys designed to be ridden by children 
(for example, tricycles, scooters, pedal cars); dolls' carriages. As specified for split headings 
ex95.01(a) Body or frame CTH 
ex95.01(b) Other parts and accessories CTH 
ex95.01(c) Other CTHS, except from split heading 
ex95.01(a) 
95.02 Dolls representing only human beings. As specified for subheadings  
9502.10 - Dolls, whether or not dressed CTH 
 - Parts and accessories:  
9502.91 --   Garments and acces sories therefor, footwear 
and headgear [Change to goods of this 
subheading provided that the goods are assembled in a single country in 
accordance with Notes of Chapters 
61 or 62] 
9502.99 --   Other [CTSH] 
95.03 Other toys; reduced-size ("scale") models and 
similar recreational models, working or not; 
puzzles of all kinds. As specified for split headings  
ex95.03(a) Goods of this heading put up in sets or outfits   CTH 
ex95.03(b) Toys representing animals or non-human 
creatures CTH 
ex95.03(c) Toy musical instruments and apparatus CTHS 
ex95.03(d) Other articles of this heading CTHS 
ex95.03(e) Parts and accessories CTHS 
 
HS 2002 Description Rule 
95.01 Wheeled toys designed to be ridden by children 
(for example, tricycles, scooters, pedal cars); 
dolls' carriages. As specified for split headings 
ex95.01(a) Body or frame CTH 
ex95.01(b) Other parts and accessories CTH 
ex95.01(c) Other CTHS, except from split heading 
ex95.01(a) 
95.02 Dolls representing only human beings. As specified for subheadings  
9502.10 - Dolls, whether or not dressed CTH 
 - Parts and accessories:  
9502.91 --   Garments and acces sories therefor, footwear 
and headgear [Change to goods of this 
subheading provided that the goods 
are assembled in a single country in accordance with Notes of Chapters 
61 or 62] 
9502.99 --   Other [CTSH] 
95.03 Other toys; reduced-size ("scale") models and 
similar recreational models, working or not; 
puzzles of all kinds. As specified for split headings  
ex95.03(a) Goods of this heading put up in sets or outfits   CTH 
ex95.03(b) Toys representing animals or non-human 
creatures CTH 
ex95.03(c) Toy musical instruments and apparatus CTHS 
ex95.03(d) Other articles of this heading CTHS 
ex95.03(e) Parts and accessories CTHS  JOB/RO/3 
 Page 413 
 
 
   
HS 2007 Description Rule 
95.03 Tricycles, scooters, pedal cars and similar 
wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar 
recreational models, working or not; puzzles of 
all kinds. As specified for split heading 
 - Wheeled toys designed to be ridden by 
children (for example, tricycles, scooters, pedal 
cars); dolls' carriages:  
ex95.03(a) -- Body or frame CTHS, except from split heading 
ex95.03(b) and ex95.03(c) 
ex95.03(b) -- Other parts and accessories CTHS, except from split heading 
ex95.03(a) and ex95.03(c) 
ex95.03(c) -- Other CTHS, except from split heading 
ex95.03(a) 
 - Dolls representing only human beings:  
ex95.03(d) -- Dolls, whether or not dressed CTHS, except from split heading 
ex95.03(e) and ex95.03(f) 
ex95.03(e) --  Garments and accessories therefor, footwear 
and headgear [Change to goods of this split 
heading provided that the goods are 
assembled in a single country in accordance with Notes of Chapters 
61 or 62] 
ex95.03(f) -- Othe r parts and accessories [CTHS] 
 - Other toys; reduced-size ("scale") models and 
similar recreational models, working or not; puzzles of all kinds:  
   
ex95.03(g) -- Goods put up in sets or outfits   CTHS, except from split heading 
ex95.03(h)  to ex95.03(k) 
ex95.03(h) -- Toys representing animals or non-human 
creatures CTH, except from split heading 
ex95.03(g), and  ex95.03(i) to ex95.03(k) 
ex95.03(i) -- Toy musical instruments and apparatus CTHS 
ex95.03(j) -- Other articles  CTHS 
ex95.03(k) -- Parts an d accessories CTHS 
 
(c) Comments by the Secretariat 
 Headings 95.01, 95.02, and 95.03 have been merged to cover all kind of toys into one single 
heading (HS2007 heading 95.03). To maintain th e same scope in the transposed rule for 
heading 95.03, it may be needed to reproduce th e product specific rules at split heading level 
maintaining the same split definitions drafted in the Consolidated Text for HS1996 headings 
95.01 to 95.03. 
 
255. Heading 96.14 
(a) HS change 
HS2002 Description HS 2007 Description Reason for change 
96.14 Smoking pipes (including 
pipe bowls) and cigar or 
cigarette holders, and parts 
thereof. 96.14 Smoking pipes 
(including pipe bowls) 
and cigar or cigarette 
holders, and parts thereof. Deletion of 
subheadings 9614.20 
and 9614.90 because 
of the low volume of trade. JOB/RO/3 
Page 414  
 
  HS2002 Description HS 2007 Description Reason for change 
9614.20 - Pipes and pipe bowls - (deleted)  
9614.90 - Other - (deleted)  
 
(b) Technical Rectification 
HS 1996 Description Rule 
96.14  Smoking pipes (including pipe bowls) and 
cigar or cigarette holders, and parts thereof. As specified for subheadings  
9614.20 - Pipes and pipe bowls As specified for split subheadings  
ex9614.20(a) Roughly shaped blocks of wood or root, for the 
manufacture of pipes and pipe bowls  CTH 
ex9614.20(b) Pipes and pipe bowls CTSHS  
9614.90 - Other CTH 
 
HS 2002 Description Rule 
96.14  Smoking pipes (including pipe bowls) and cigar 
or cigarette holders, and parts thereof. As specified for subheadings  
9614.20 - Pipes and pipe bowls As specified for split subheadings  
ex9614.20(a) Roughly shaped blocks of wood or root, for the 
manufacture of pipes and pipe bowls  CTH 
ex9614.20(b) Pipes and pipe bowls CTSHS  
9614.90 - Other CTH 
 
HS 2007 Description Rule 
96.14 Smoking pipes (including pipe bowls) and cigar 
or cigarette holders, and parts thereof. As specified for split heading 
ex96.14(a) - Pipes and pipe bowls roughly shaped blocks of 
wood or root, for the manufacture of pipes and 
pipe bowls. CTH 
ex96.14(b) - Pipes and pipe bowls CTHS 
ex96.14(c) - Other CTH 
 
(c) Comments by the Secretariat 
 Subheadings 9614.20 and 9614.20 have been  deleted, but the overall coverage of 
heading 96.14 remains the same.  In HS1996, the product specific rules were set out at subheading level and split subheading level.  Ther efore, the transposed rule for heading 96.14 
can be reproduced at split heading level, ma intaining the subheading and split subheading 
definitions drafted in the Consolidated Text. 
  
__________