RESTRICTED  
  
JOB/RO/5/Rev.1  
 
17 April 2015  
(15-2071)  Page: 1/210  
Committee on Rules of Origin   
 
 OUTCOME OF THE TRANSPOSITION EXERCISE (HS2002, HS2007 AND HS2012)1 
Revision 
1. At its meeting of 27 October 2011, the Committee on Rules of Origin ("CRO") agreed to 
initiate the transposition of harmonized non-preferential rules of origin (G/RO/W/111/Rev.6) into 
more recent versions of the Harmonized System (HS) nomenclature ("transposition exercise").  
The WTO Secretariat has been mandated to conduct this work with a view to concluding it as soon 
as possible. 
2. This document consolidates the outcome of the transposition exercise as follows: 
- Rules transposed to the 2002 version of the HS nomenclature: JOB/RO/2 and 
JOB/RO/2/Rev.1; 
- Rules transposed to the 2007 version of the HS nomenclature: JOB/RO/3 and 
JOB/RO/3/Rev.1; 
- Rules transposed to the 2012 version of the HS nomenclature: JOB/RO/4 and 
JOB/RO/4/Rev.1; and 
- Rules transposed to the 2012 version of the HS nomenclature and revised in light of 
comments received from some delegations:  JOB/RO/5/Rev.1. 
 
3. This document enumerates all draft harmonized rules of origin as transposed to their most 
recent and most simplified form. For easier reference, a fourth column has been added and contains a brief annotation about the rectifications which affected each of the draft rules of origin: 
- Most HS headings have not undergone any change from the updates made to the HS 
nomenclature.  Hence, the corresponding draft rules have not changed (marked "no change"); 
-  S o m e  H S  h e a d i n g s  o r  s u b h e a d i n g s  h a v e  c h a n g e d  i n  m o r e  r e c e n t  v e r s i o n s  o f  t h e  
nomenclature.  However, most often, these changes did not require any rectification of the draft rule of origin.  These rules could ther efore be transposed directly or with minor 
adjustments (marked "no change required"); 
- Following changes to the nomenclature, some draft rules had to be adapted in order to 
maintain their scope or intention.  The specific rectifications depend on the changes to the HS (marked "2002"; "2007"; "2012" to identify wh ich version of the HS affected the rule.  
A very short description of changes is added for each rule); 
- Some draft rules, after being mechanically tran sposed, could also be simplified.  Most of the 
simplified rules, already reflected in this document, were proposed by the World Customs 
Organization (WCO) and forwarded by the Technical Committee on Rules of Origin (TCRO) to 
the CRO: 
 - Simplified rules for the transposition of the draft rules into the HS2002 and HS2007: 
document G/RO/W/143; and 
 - Simplified rules for the transposition of the draft rules into the HS2002 and HS2007: 
document G/RO/W/146. 
- In Chapters 84-90 and 92, only the rules in column 3 were transposed.  Column 4 can be 
transposed at the final stage of the transpos ition exercise; that is, when the rules are 
compiled in a newly revised Consolidated Text (to be issued as G/RO/W/111/Rev.7). 
_______________ 
                                               
1 This document has been prepared under the Secret ariat's own responsibility and is without prejudice 
to the positions of Members or to their rights and obligations under the WTO.   JOB/RO/5/Rev.1 
 
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  CHAPTER 1 
 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 1 Live animals.   
01.01 Live horses, asses, mules and 
hinnies. As specified for split heading HS2002 
(simplification proposed by the WTO Secretariat) HS2012 
ex01.01(a) - Pure-bred breeding horses [The origin shall be the country where the animal was born]  
ex01.01(b) -  Othe r [The origin shall be the country where the animal 
was fattened for at least 6 months; otherwise the country shall be the country where the animal was born]  
01.02 Live bovine animals. As specified for subheading HS2012 
 -Cattle:   
0102.21 -- Pure-bred breeding animals [The origin shall be the country where the animal 
was born.]  
0102.29 -- Other [The origin of the bovine animals of a weight of 
300kg. or more shall be the country where the animal was fattened for at least 8 months to come from a weight of less than  300kg. to a weight of 
300 kg. or more; otherwise the origin shall be the country where the animal was born.]  
 -Buffalo:   
0102.31 -- Pure-bred breeding animals [The origin shall be the country where the animal 
was born.]  
0102.39 -- Other [The origin of the bovine animals of a weight of 
300kg. or more shall be the country where the animal was fattened for at least 8 months to come from a weight of less than  300kg. to a weight of 
300 kg. or more; otherwise the origin shall be the country where the animal was born.]  
0102.90 - Other [The origin of the bovine animals of a weight of 
300kg. or more shall be the country where the animal was fattened for at least 8 months to come from a weight of less than  300kg. to a weight of 
300 kg. or more; otherwise the origin shall be the country where the animal was born.]  
01.03 Live swine.  As specified for subheadings   No change 
0103.10 - Pure-bred breeding animals  [The origin shall be the country where the animal 
was born.]  
 - Other:   
0103.91 --  Weighing less than 50 kg. [The origin shall be the country where the animal 
was born.]  
0103.92 --  Weighing 50 kg. or more [The origin shall be the country where the animal 
was fattened for at least 4 months to come from a weight of less than 50 kg. to a weight of 50 kg. or 
more; otherwise the country where the animal was 
born.]  
01.04 Live sheep and goats. [The origin shall be the country where the animal 
was fattened for at least 4 months; otherwise the 
country where the animal was born.] No change 
01.05 Live poultry, that is to say, 
fowls of the species Gallus 
domesticus , ducks, geese, 
turkeys and guinea fowls. [The origin of the goods of this heading of a 
weight of 185g. or more shall be the country where the animal was fattened for at least 2 
months to come from a weight of less than 185g. 
to a weight of 185g. or more;  otherwise the country where the animal was born.] HS2007 
HS2012 (no change 
required) 
01.06 Other live animals As specified for split headings HS2002 
HS2012 (no 
change required)  
ex01.06(a) - Camel [The origin shall be the country where the animal 
was fattened for at least 6 months; otherwise the 
country where the animal was born and raised.]  
ex01.06(b) - Other [The origin shall be the country where the animal 
was born.]  JOB/RO/5/Rev.1 
 
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  CHAPTER 2 
Chapter residual rule a pplicable to mixtures 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 2 Meat and edible meat offal.   
02.01 Meat of bovine animals, fresh or 
chilled. [CC] No change 
02.02 Meat of bovine animals, frozen [CC] No change 
02.03 Meat of swine, fresh, chilled or 
frozen. [CC] No change 
02.04 Meat of sheep or goats, fresh, chilled 
or frozen. [CC] No change 
02.05 
 Meat of horses, asses, mules or 
hinnies, fresh, chilled or frozen. [CC] No change 
02.06 Edible offal of bovine animals, swine, 
sheep, goats, horses, asses, mules or 
hinnies, fresh, chilled or frozen. [CC] No change 
02.07 Meat and edible offal, of the poultry 
of heading No. 01.05, fresh, chilled or 
frozen.  [CC] HS2012 (No change 
required) 
02.08 Other meat and edible meat offal, 
fresh, chilled or frozen.  CC HS2002, HS2007, 
HS2012 (no change required) 
02.09  Pig fat, free of lean meat, and poultry 
fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.  As specified for split headings  HS2012 (no change 
required) 
ex02.09(a) - Dried [CTHS]  
ex02.09(b) - Other [CC]  
02.10 Meat and edible meat offal, salted, in 
brine, dried or smoked; edible flours and meals of meat or meat offal. As specified for split headings  HS2002 
HS2012 (no change required) 
ex02.10(a) - Meat and edible meat offal, dried [CTHS]  
ex02.10(b) - Edible flours of meat or meat offal CTHS except from split heading 
ex02.10(c)  
ex02.10(c) - Edible meals of meat or meat offal CTHS except from split heading 
ex0210(b)  
ex02.10(d) - Other [CC]  
 
CHAPTER 3 
Definitions  
[SALTED/SALT FISH are fish which have been treate d by either brining, dry-salting, pickle-curing 
or a combination of these treatments increasing th e amount of salt in the fish beyond the limits 
ordinarily found in the fresh fish. 
HEAVY SALTED FISH are salted fish or dried salted fish which have been fully saturated with salt 
and which may be offered for consumption without further processing.] JOB/RO/5/Rev.1 
 
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  Chapter residual rule a pplicable to mixtures 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 3 Fish and crustaceans, molluscs 
and other aquatic invertebrates   
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). HS2007 
HS2012 (no change required)  
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). HS2002 
HS2007 HS2012 (no change required)  
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). HS2002 
HS2007 HS2012 (no change required)  
03.04 Fish fillets and other fish meat 
(whether or not minced), fresh, chilled or frozen. As specified for split headings HS2007 
HS2012 (no change required)  
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).]  
03.05 Fish, dried, salted or in brine; 
smoked fish, whether or not 
cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption. As specified for split headings   HS2012 (no 
change required) 
ex03.05(a) - Fish, dried [CTHS]  
ex03.05(b) - Smoked [CTHS]  
ex03.05(c) - Flours CTHS except from split heading ex 03.05(d)  
ex03.05(d) - Meals and pellets CTHS except from split heading ex 03.05(c)  
ex03.05(e) - Heavy salted [CTHS]  
ex03.05(f) - 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).]  
03.06 Crustaceans, whether in shell 
or not, live, fresh, chilled, 
frozen, dried, salted or in 
brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. As specified for split headings HS2012 (new 
split heading 
ex03006(d)) 
ex03.06(a) - Crustaceans, dried [CTHS]  
ex03.06(b) - Flours CTHS except from split heading ex03.06(c)  
ex03.06(c) - Meals and pellets CTHS except from split heading ex03.06(b)  
ex03.06(d) -Smoked [CTHS, except from heading 16.05]   
ex03.06(e) - Other [The origin shall be the country where the 
crustaceans have been captured or gathered.]  JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
03.07 Molluscs, whether in shell or 
not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption. As specified for split headings HS2012 (new 
split heading ex03.07(d)) 
ex03.07(a) - Dried [CTHS]  
ex03.07(b) - Flours CTHS except from split heading ex03.07(c)  
ex03.07(c) - Meals and pellets CTHS except from split heading ex03.07(b)  
ex03.07(d) -Smoked CTHS, except from heading 16.05  
ex03.07(e) - Other [The origin shall be the country where the 
animals have been captured or gathered.]  
03.08 Aquatic invertebrates other 
than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than 
crustaceans and molluscs, 
whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. As specified for split headings HS2012 
(WCO recommendation)
 
ex03.08(a) - Dried CTHS  
ex03.08(b) - Flours CTHS, , except from heading 16.05 Revised 
ex03.08(c) - Meals and pellets CTHS  
ex03.08(d) - Smoked CTHS except from heading 16.05  
ex03.08(e) - Other The origin shall be the country where the 
animals have been captured or gathered.  
 
CHAPTER 4 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
m a t e r i a l s  t h a t  a c c o u n t  f o r  m o r e  t h a n  5 0 %  b y  w e i g h t  o f  t h e  m i x t u r e ;  h o w e v e r ,  t h e  o r i g i n  o f  a  
mixture of products from headings 04.01 to 04.04 sh all be the country of origin of the materials 
that account for more than 50% by weight of dry matter of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 4 Dairy produce; birds' eggs; 
natural honey; edible products of animal origin, not elsewhere specified or included.  
  
04.01 Milk and cream, not 
concentrated nor containing added sugar or other sweetening matter. The origin shall be the country where the milk 
of this heading is obtained in its natural or unprocessed state. HS2012 (no 
change required) JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
04.02 Milk and cream, concentrated or 
containing added sugar or other sweetening matter. [The origin shall be the country where the milk 
of this heading is obtained in its natural or unprocessed state.] No change 
04.03 Buttermilk, curdled milk and 
cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. As specified for split headings  No change 
ex04.03(a) - Buttermilk CTH  
ex04.03(b) - Other [CTH]  
04.04 Whey, whether or not 
concentrated or containing 
added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. As specified for subheadings  No change 
0404.10 - Whey and modified whey, 
whether or not concentrated or containing added sugar or other sweetening matter CTH  
0404.90 - Other [CTH]  
04.05 Butter and other fats and oils 
derived from milk; dairy spreads. CTH No change 
04.06 Cheese and curd. As specified for split headings  No change 
ex0406(a) - Processed cheese, not grated or 
powdered [CTH]  
ex0406(b) - Other CTH  
04.07 Birds' eggs, in shell, fresh, 
preserved or cooked. The origin shall be the country where the eggs 
of this heading are obtained in its natural or unprocessed state. HS2012 (no 
change required) 
04.08 Birds' eggs, not in shell, and 
egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. As specified for split headings  No change 
ex04.08(a) - Birds' eggs, not in shell, dried, 
and egg yolks, dried [CTHS]  
ex04.08(b) - Other The origin shall be the country where the eggs 
of this split heading are obtained from the animals.   
04.09 Natural honey. The origin shall be the country where the honey 
of this heading is obtained in its natural or unprocessed state. No change 
04.10 Edible products of animal origin, 
not elsewhere specified or included. The origin shall be the country where the good 
of this heading is obtained from the animal. No change 
 
CHAPTER 5 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. JOB/RO/5/Rev.1 
 
- 7 - 
 
  2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 5  Products of animal origin,  not elsewhere specified or 
included.    
05.01  Human hair, unworked, whether or not washed or 
scoured; waste of human hair.  CC No change 
05.02  Pigs', hogs' or boars' bristles and hair; badger hair and 
other brush making hair; waste of such bristles or hair. CC No change 
[05.03]    HS2007 - deleted 
05.04  Guts, bladders and stomachs of animals (other than 
fish), whole and pieces thereof, fresh, chilled, frozen, 
salted, in brine, dried or smoked.  CC No change 
05.05  Skins and other parts of birds, with their feathers or 
down, feathers and parts of feathers (whether or not 
with trimmed edges) and down, not further worked 
than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.  CC No change 
05.06  Bones and horn-cores, unworked, defatted, simply 
prepared (but not cut to shape), treated with acid or 
degelatinised; powder and waste of these products.  CC No change 
05.07  Ivory, tortoise-shell, whalebone and whalebone hair, 
horns, antlers, hooves, nails, claws and beaks, 
unworked or simply prepared but not cut to shape; 
powder and waste of these products.  CC No change 
05.08  Coral and similar materials, unworked or simply 
prepared but not otherwise worked; shells of 
molluscs, crustaceans or echinoderms and cuttle-
bone, unworked or simply prepared but not cut to shape, powder and waste thereof.  CC No change 
[05.09]    HS2007 - deleted 
05.10  Ambergris, castoreum, civet and musk; cantharides; 
bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise 
provisionally preserved.  CC No change 
05.11  Animal products not elsewhere specified or included; 
dead animals of Chapter 1 or 3, unfit for human consumption.  CC HS2007 (no change 
required) 
 
CHAPTER 6 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 6 Live trees and other plants; bulbs, roots 
and the like; cut flowers and ornamental foliage.  
   
06.01  Bulbs, tubers, tuberous roots, corms, 
crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No. 12.12.  As specified for subheadings  No change 
0601.10 - Bulbs, tubers, tuberous roots, corms, crowns 
and rhizomes, dormant. The origin shall be the country 
where the goods of this subheading are obtained in their natural or unprocessed state.  
0601.20 - Bulbs, tubers, tuberous roots, corms, crowns 
and rhizomes, in growth or in flower; chicory plants and roots. CTSH  
06.02  Other live plants (including their roots), 
cuttings and slips; mushroom spawn.  As specified for subheadings No change 
0602.10 - Unrooted cuttings and slips. The origin shall be the country 
where the goods of this subheading are obtained in their 
natural or unprocessed state.  
0602.20 - Trees, shrubs and bushes, grafted or not, of 
kinds which bear edible fruit or nuts. CTSH  
0602.30 - Rhododendrons and azaleas, grafted or not. CTSH  
0602.40 - Roses, grafted or not. CTSH  
0602.90 - Other. CTSH  
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 HS2007 
HS2012 (no 
change 
required)  
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.   
06.04 Foliage, branches and other parts of plants, 
without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise 
prepared . As specified for split headings HS2012 (no 
change required) 
ex06.04(a) - Wreaths, flower baskets, buttonholes and the 
like. CTHS  
ex06.04(b) - Other. The origin shall be the country 
the plants grew.   
 
CHAPTER 7 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 7  Edible vegetables and certain 
roots and tubers.   
07.01  Potatoes, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or 
unprocessed state. No change 
07.02 Tomatoes, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or 
unprocessed state. No change 
07.03 Onions, shallots, garlic, leeks 
and other alliaceous vegetables, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state.  No change 
07.04 Cabbages, cauliflowers, 
kohlrabi, kale and similar edible brassicas, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state. No change 
07.05  Lettuce (Lactuca sativa)  and 
chicory (Cichorium spp.) , fresh 
or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state. No change 
07.06  Carrots, turnips, salad beetroot, 
salsify, celeriac, radishes and similar edible roots, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state. No change 
07.07 Cucumbers and gherkins, fresh 
or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state. No change 
07.08 Leguminous vegetables, shelled 
or unshelled, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state. No change 
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. HS2002 
HS2007 HS2012 (No change required)  
07.10 Vegetables (uncooked or 
cooked by steaming or boiling in water), frozen.  The origin shall be the country where the 
vegetables of this heading grew.  No 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. The origin shall be the country where the 
vegetables of this heading grew. HS2002 
HS2007 (No change required)  
07.12 
 Dried vegetables, whole, cut, 
sliced, broken or in powder, but not further prepared. As specified for split headings: 
 HS2002 (No 
change required) 
ex07.12(a) - In powdered form CTH  
ex07.12(b) - Freeze-dried vegetables [CTH]  
ex07.12(c) - Other The origin shall be the country where 
vegetables of this split heading grew.   
07.13 Dried leguminous vegetables, 
shelled, whether or not skinned 
or split. The origin shall be the country where the 
vegetables of this heading grew.  HS2012 (No 
change 
required) 
07.14 Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith . CTH except from heading 11.06.  HS2012 (No 
change required) 
 
CHAPTER 8 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. JOB/RO/5/Rev.1 
 
- 10 - 
 
  2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 8  Edible fruit and nuts; peel of 
citrus fruit or melons.   
08.01 Coconuts, Brazil nuts and cashew 
nuts, fresh or dried, whether or not shelled or peeled . The origin shall be the country where the 
goods of this heading were grown and harvested.  HS2012  
(no change required) 
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. HS2007 
HS2012 (no change required) 
08.03   Bananas, including plantains, 
fresh or dried. The origin shall be the country where the 
goods of this heading were grown and harvested. HS2012  
(no change required) 
08.04 Dates, figs, pineapples, avocados, 
guavas, mangoes and mangosteens, fresh or dried. The origin shall be the country where the 
goods of this heading were grown and harvested. No change 
08.05 Citrus fruit, fresh or dried. The origin shall be the country where the 
goods of this heading were grown and harvested. HS2002 
(no change required) 
08.06 Grapes, fresh or dried. The origin shall be the country where the 
goods of this heading were grown and harvested. No change 
08.07 Melons (including watermelons) 
and papaws (papayas), fresh. The origin shall be the country where the 
goods of this heading were grown and harvested. No change 
08.08 Apples, pears and quinces, fresh. The origin shall be the country where the 
goods of this heading were grown and 
harvested. HS2012 
(no change 
required) 
08.09 Apricots, cherries, peaches 
(including nectarines), plums and 
sloes, fresh. The origin shall be the country where the 
goods of this heading were grown and 
harvested. HS2012 
(no change 
required) 
08.10 Other fruit, fresh. The origin shall be the country where the 
goods of this heading were grown and harvested. HS2002 
HS2007 HS2012 
(no change 
required) 
08.11 Fruit and nuts, uncooked or 
cooked by steaming or boiling in 
water, frozen, whether or not 
containing added sugar or other sweetening matter. The origin shall be the country where the 
fruit and nuts of this heading grew. No change 
08.12 Fruit and nuts, provisionally 
preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. The origin shall be the country where the 
fruit and nuts of this heading grew. HS2002 
(no change 
required) 
08.13 Fruit, dried, other than that of 
headings Nos. 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. The origin shall be the country where the 
fruit and nuts of this heading grew.  No change 
08.14 Peel of citrus fruit or melons 
(including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. The origin shall be the country where the 
citrus fruit or melons (including water melons) of this heading grew. No change 
 JOB/RO/5/Rev.1 
 
- 11 - 
 
  CHAPTER 9 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
09.01  Coffee, whether or not roasted 
or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.  Proposals as specified for subheadings   
 - Coffee, not roasted:   
0901.11 --   Not decaffeinated. The origin shall be the country where the plant 
of this subheading grew. No change 
0901.12 --   Decaffeinated. [The origin shall be the country where the plant 
grew.] No change 
 - Coffee, roasted   
0901.21 --   Not decaffeinated. As specified for split subheadings No change 
ex0901.21(a) --- Of the goods of subheading 
0901.11 obtained in a single country [The origin shall be the country where the plant 
grew.] No change 
ex0901.21(b) --- Other [CTSH] No change 
0901.22 --   Decaffeinated As specified for split subheadings  
ex0901.22(a) --- Of the goods of subheadings 
0901.11 obtained in a single country  [The origin shall be the country where the plant 
grew.]  No change 
ex0901.22(b) --- Other [CTSH] No change 
0901.90 - Other As specified for split subheadings   
ex0901.90(a) --  Coffee substitutes containing 
coffee in any proportion  [The origin shall be the country where all 
components of the goods of this split 
subheading are obtained in their natural or unprocessed state.] No change 
ex0901.90(b) --  Coffee husks and skins The origin shall be the country where the plant 
grew. No change 
09.02  Tea, whether or not flavoured.  The origin shall be the country where the plant 
grew. No change 
09.03  Maté. The origin shall be the country where the plant 
grew. No change 
09.04 Pepper of the genus Piper ; 
dried or crushed or ground fruits of the genus Capsicum  or 
of the genus Pimenta . [The origin shall be the country where the plant 
grew.]  HS2012 
(no change required) 
09.05 Vanilla. [The origin shall be the country where the plant 
grew.]  HS2012 
(no change required) 
09.06 Cinnamon and cinnamon-tree 
flowers. [The origin shall be the country where the plant 
grew.]  HS2007 
(no change required) 
09.07 Cloves (whole fruit, cloves 
and stems). [The origin shall be the country where the plant 
grew.] HS2012 
(no change required) 
09.08 Nutmeg, mace and 
cardamoms.  [The origin shall be the country where the plant 
grew.] HS2012 
(no change required) 
09.09 Seeds of anise, badian, fennel, 
coriander, cumin or caraway; juniper berries. [The origin shall be the country where the plant 
grew.]  HS2012 
(no change required) JOB/RO/5/Rev.1 
 
- 12 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
09.10 Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, curry and other spices. As specified for split headings HS2007 
HS2012 (no change required) 
ex09.10(a) - Curry [CTHS] no change 
required 
ex09.10(b) - Other spices, crushed or ground [The origin shall be the country where the plant 
grew.] no change 
required 
ex09.10(c) - Mixtures referred to in Note 1(b) 
to Chapter 9 of the HS [CTHS] no change 
required  
ex09.10(d) - Other The origin shall be the country where the plant 
grew. no change 
required 
 
CHAPTER 10 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of 
goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 10 Cereals   
10.01 Wheat and meslin. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2012 
(no change required) 
10.02 Rye. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2012 
(no change required) 
10.03 Barley. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2012 
(no change required) 
10.04 Oats. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2012 
(no change required) 
10.05 Maize (corn). The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. No change 
10.06 Rice. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. No change 
10.07 Grain sorghum. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2012 
(no change required) 
10.08 Buckwheat, millet 
and canary seeds; other cereals. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2012 
(no change required) 
 
CHAPTER 11 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. JOB/RO/5/Rev.1 
 
- 13 - 
 
  2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary 
rules Change 
(1) (2) (3) (4) 
Chapter 11  Products of the milling industry; malt; starches; 
inulin; wheat gluten.    
11.01 Wheat or meslin flour. CC No change 
11.02 Cereal flours other than of wheat or meslin. CC HS2007 
HS2012 (no change required) 
11.03 Cereal groats, meal and pellets. CC HS2002 
(no change required) 
11.04 Cereal grains otherwise worked (for example, hulled, 
rolled, flaked, pearled, sliced or kibbled), except rice 
of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground. CC No change 
11.05 Flour, meal, powder, flakes, granules and pellets of 
potatoes. CC No change 
11.06 Flour, meal and powder of the dried leguminous 
vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of 
Chapter 8. CC No change  
11.07 Malt, whether or not roasted. CC No change  
11.08 Starches; inulin. CTH No change 
11.09 Wheat gluten, whether or not dried. CTH No change  
 
CHAPTER 12 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 12  Oil seeds and oleaginous 
fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.    
12.01 Soya beans, whether or not 
broken. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2012 
(no change required) 
12.02 Ground-nuts, not roasted or 
otherwise cooked, whether or not shelled or broken. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2012 
(no change required) 
12.03 Copra. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. No change 
12.04 Linseed, whether or not 
broken. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. No change JOB/RO/5/Rev.1 
 
- 14 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
12.05 Rape or colza seeds, whether 
or not broken. The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. HS2002 
(no change required) 
12.06  Sunflower seeds, whether or 
not broken.  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. No change 
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. HS2002 
HS2007 
HS2012 (no change required) 
12.08  Flours and meals of oil seeds 
or oleaginous fruits, other  
than those of mustard.  [CTH] No change 
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. HS2002 
HS2007 
(no change required) 
12.10  Hop cones, fresh or dried, 
whether or not ground, 
powdered  or in the form of 
pellets; lupulin.  The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. No changes 
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. HS2002 
HS2007 
(no change required) 
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. HS2002 
HS2007 HS2012 
12.13 Cereal straw and husks, 
unprepared, whether or not chopped, ground, pressed or in the form of pellets.  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. No change 
12.14  Swedes, mangolds, fodder 
roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. No change  
 
CHAPTER 13 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. JOB/RO/5/Rev.1 
 
- 15 - 
 
  3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 13  Lac; gums, resins and other 
vegetable saps and extracts.    
13.01 Lac; natural gums, resins, 
gum-resins and oleoresins (for example, balsams). The origin shall be the country where the plant 
grew.  HS2007 
(no change required) 
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 
  HS2002 
HS2007 (no change required) 
ex13.02(a) - Pectinates and pectates CTHS No change 
ex13.02(b)  - Vegetables mucilages and 
thickeners, modified. CTHS No change 
ex13.02(c) - Other. CC; except from split subheading 2939.11(a) No change 
 
CHAPTER 14 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 14  Vegetable plaiting materials; 
vegetable products not elsewhere specified or included.    
14.01  Vegetable materials of a kind 
used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).  The origin shall be the country where the plant 
grew. No change  
[14.02]   HS2002 
HS2007- deleted 
[14.03]   HS2002 
HS2007- deleted 
14.04 Vegetable products not 
elsewhere specified or included. The origin shall be the country where the plant 
grew. HS2007 
(no change required) 
 JOB/RO/5/Rev.1 
 
- 16 - 
 
  CHAPTER 15 
Definitions 1. Definition of the term "refining"     [Refining (chemically or physically) is considered to have occurred if all the following operations 
are carried out on crude oils in a single country: 
- neutralization with alkali or de-acidification (removal of the free fatty acids from the oil); 
- decolorizing (removal of colouring substances); and 
- deodorizing (separation of the volatile odorous and flavourous substances by distillation)]  
2.  Definition of "chemical reaction" for the purposes of headings 15.16 and 15.18     
[For the purposes of headings 15.16 and 15.18, a chemical reaction is defined as follows: - A "chemical reaction" is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intramolecular bonds and by forming new 
intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. 
The following are not to be considered as chemical  reactions for the purposes of this definition: 
(1) Dissolving in water or other solvents; 
(2) The elimination of solvents including solvent water; or (3) The addition or elimination of water of crystallization.]  
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
m a t e r i a l s  t h a t  a c c o u n t  f o r  m o r e  t h a n  5 0 %  b y  w e i g h t  o f  t h e  m i x t u r e ;  h o w e v e r ,  t h e  o r i g i n  o f  a  mixture of olive oil (heading 15.09) shall be the co untry of origin of the materials that account for 
more than 75% by weight of the mixture.  The weight of materials of the same origin shall be 
taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 15 Animal or vegetable fats and 
oils and their cleavage products; prepared edible fats; animal or vegetables 
waxes.   
15.01 Pig fat (including lard) and 
poultry fat, other than that of heading 02.09 or 15.03. [CTH except from 02.09, or change by 
refining.] HS2012 
(no change required) 
15.02 Fats of bovine animals, sheep 
or goats, other than those of heading 15.03. [CTH, or change by refining.] HS2012 
(no change required) 
15.03  Lard stearin, lard oil, 
oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.  [CTH except from 15.01 or 15.02; or 
change by refining.] No change JOB/RO/5/Rev.1 
 
- 17 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
15.04  Fats and oils and their 
fractions, of fish or marine mammals, whether or not refined, but not chemically modified.  [CTH, or change by refining.] 
 No change 
15.05 Wool grease and fatty 
substances derived therefrom (including lanolin). [CTH, or change by refining] HS2002 
(no change required) 
15.05  Wool grease and fatty 
substances derived therefrom (including lanolin).  [CTH, or change by refining.] No change  
15.06  Other animal fats and oils and 
their fractions, whether or not refined, but not chemically modified.  [CTH, or change by refining.] No change  
15.07  Soya-bean oil and its 
fractions, whether or not refined, but not chemically modified.  [CTH] No change  
15.08  Ground-nut oil and its 
fractions, whether or not refined, but not chemically modified.  [CTH, or change by refining.] No change  
15.09  Olive oil and its fractions, 
whether or not refined, but not chemically modified.  [CTH, or change by refining.] No change  
15.10  Other oils and their fractions, 
obtained solely from olives, 
whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 15.09.  [CTH, or change by refining.] No change  
15.11  Palm oil and its fractions, 
whether or not refined, but not chemically modified. [CTH, or change by refining.] No change  
15.12  Sunflower-seed, safflower or 
cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.  [CTH, or change by refining.] No change  
15.13  Coconut (copra), palm kernel 
or babassu oil and fractions thereof, whether or not refined, but not chemically modified.  [CTH, or change by refining.] No change  
15.14 Rape, colza or mustard oil and 
fractions thereof, whether or not refined, but not chemically modified [CTH] HS2002 
(no change required) 
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 HS2002 
HS2007 (no change required) 
ex15.15(a) - Maïze (corn) oil and its fractions [CTH] No change  
ex15.15(b) - Other [CTH, or change by refining.] No change  
15.16 Animal or vegetable fats and 
oils and their fractions, partly 
or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.  [CTH, or change by refining or by 
chemical reaction.] 
 No change  JOB/RO/5/Rev.1 
 
- 18 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
15.17  Margarine; edible mixtures or 
preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No.15.16.  As specified for subheadings   
1517.10 - Margarine, excluding liquid 
margarine [CTH] No change 
1517.90 - Other As specified for split subheadings   
ex1517.90(a) -- Edible mixtures or preparations 
of a kind used as mould release 
preparations; other similar preparations (such as shortenings, frying fats) [CTH] No change 
ex1517.90(b) -- Other [CC] No change 
15.18  Animal or vegetable fats and 
oils and their fractions, boiled, oxidised, dehydrated, 
sulphurised, blown, 
polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No. 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.  [CTH, or change by chemical reaction.] No change  
[15.19]   HS2002 - deleted 
15.20  Glycerol, crude; glycerol 
waters and glycerol lyes. As specified for split headings   
ex15.20(a) - Crude glycerol [CTHS] No change  
ex15.20(b) - Glycerol waters and glycerol 
lyes CTH No change  
15.21 Vegetable waxes (other than 
triglycerides), beeswax, other 
insect waxes and spermaceti, 
whether or not refined or coloured.  As specified for split headings   
ex15.21(a)  - Vegetable waxes, beeswax, 
other insect waxes, refined  [CTHS] No change  
ex15.21(b) - Other CTH No change  
15.22  Degras; residues resulting 
from the treatment of fatty substances or animal or vegetable waxes.  CTH No change  
 
CHAPTER 16 
Chapter Note 
Changes to this Chapter from Chapters 2 or 3 merely by addition of seasoning or preservatives 
(including sugar) are not to be considered as origin-conferring. 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. JOB/RO/5/Rev.1 
 
- 19 - 
 
  3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 16  Preparations of meat, of fish or of 
crustaceans, molluscs or other aquatic invertebrates.    
16.01  Sausages and similar products, of 
meat, meat offal or blood; food preparations based on these products.  [CC] No change  
16.02  Other prepared or preserved meat, 
meat offal or blood . [CC] No change  
16.03  
 Extracts and juices of meat, fish or 
crustaceans, molluscs or other aquatic invertebrates.  CTH No change  
16.04 Prepared or preserved fish; caviar and 
caviar substitutes prepared from fish eggs. [CTH] HS 2012 
(no change required) 
16.05 Crustaceans, molluscs and other 
aquatic invertebra tes, prepared or 
preserved. As specified for 
subheadings HS2012 
(WCO recommendation to 
delete the exceptions from Ch.3 in light of HS Note 1 to Ch.16) 
1605.10 - Crab [CTH]  
 - Shrimps and prawns:   
1605.21 --  Not in airtight container [CTH]   
1605.29 --  Other [CTH]   
1605.30 - Lobster [CTH]   
1605.40 - Other crustaceans [CTH]   
 - Molluscs:   
1605.51 --  Oysters [CTH]   
1605.52 --  Scallops, including queen scallops [CTH]   
1605.53 --  Mussels [CTH]   
1605.54 --  Cuttle fish and squid [CTH]   
1605.55 --  Octopus [CTH]   
1605.56 --  Clams, cockles and arkshells [CTH]   
1605.57 --  Abalone [CTH]   
1605.58 --  Snails, other than sea snails [CTH]   
1605.59 --  Other [CTH]   
 - Other aquatic invertebrates:   
1605.61 --  Sea cucumbers [CTH]   
1605.62 --  Sea urchins [CTH]   
1605.63 --  Jellyfish [CTH]   
1605.69 --  Other [CTH]   
 
CHAPTER 17 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. 
2. The origin of a mixture of products shall be the country of origin of the materials that 
account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] JOB/RO/5/Rev.1 
 
- 20 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 17  Sugars and sugar confectionery.    
17.01 Cane or beet sugar and chemically pure sucrose, in 
solid form. [CC] HS2012 (No change 
required) 
17.02  Other sugars, including chemically pure lactose, 
maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not 
mixed with natural honey; caramel.  As specified for split 
headings   
ex17.02(a) - Chemically pure lactose, maltose, glucose and 
fructose CTHS No change  
ex17.02(b) - Other [CC] No change  
17.03  Molasses resulting from the extraction or refining 
of sugar.  [CC] No change  
17.04  Sugar confectionery (including white chocolate), 
not containing cocoa.  CTH No change  
 
CHAPTER 18 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
18.01  Cocoa beans, whole or broken, 
raw or roasted.  The origin shall be the country where the cocoa 
beans of this heading are obtained in their natural or unprocessed state. No change  
18.02  Cocoa shells, husks, skins and 
other cocoa waste.  The origin shall be the country where the cocoa 
shells and other cocoa waste of this heading are derived from manufacturing or processing operations or from consumption. No change  
18.03  Cocoa paste, whether or not 
defatted.  [CTH] No change  
18.04  Cocoa butter, fat and oil.  CTH No change  
18.05  Cocoa powder, not containing 
added sugar or other sweetening matter.  [CTH] No change  
18.06  Chocolate and other food 
preparations containing cocoa.  As specified for subheadings   
1806.10 - Cocoa powder, containing added 
sugar or other sweetening matter [CTH, except from the headings of Chapter 17 
and 18.05.] No change  
1806.20 - Other preparations in blocks, 
slabs or bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in 
containers or immediate packings, 
of a content exceeding 2 kg [CTH] 
 No change  
 - Other, in blocks, slabs or bars:  No change  
1806.31 --   Filled [CTSH] No change  
1806.32 -- Not filled [CTSH] No change  
1806.90 - Other [CTSH] No change  
 JOB/RO/5/Rev.1 
 
- 21 - 
 
  CHAPTER 19 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 19  Preparations of cereals, flour, starch or milk; 
pastrycooks' products    
19.01  Malt extract; food preparations of flour, 
meal, starch or malt extract, not containing 
cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.  As specified for subheadings   
1901.10 - Preparations for infant use, put up for retail sale CTSH, except when the change 
results only from putting up for retail sale. No change  
1901.20 - Mixes and dough for the preparation of bakers' 
wares of heading No. 19.05 CTSH No change  
1901.90 - Other CTH  No change  
19.02  Pasta, whether or not cooked or stuffed 
(with meat or other substances) or 
otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.  As specified for subheadings   
 - Uncooked pasta, not stuffed or otherwise 
prepared:    
1902.11 -- Containing eggs CTH No change  
1902.19 --   Other CTH No change  
1902.20 - Stuffed pasta, whether or not cooked or 
otherwise prepared CTSH No change  
1902.30 - Other pasta CTH No change  
1902.40 - Couscous CTH No change  
19.03  Tapioca and substitutes therefor prepared 
from starch, in the form of flakes, grains, pearls, siftings or in similar forms.  CTH No change  
19.04 Prepared foods obtained by the swelling or 
roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of 
flakes or other worked grains (except flour, 
groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included. CTH HS2002 
(no change required) 
19.05  Bread, pastry, cakes, biscuits and other 
bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers; rice paper and similar products.  As specified for split headings  HS2002 
(no change required) 
ex19.05(a) - Pizzas prepared from a cooked pizza base CTHS  No change  
ex19.05(b) - Other CTH No change  JOB/RO/5/Rev.1 
 
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  CHAPTER 20 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
m a t e r i a l s  t h a t  a c c o u n t  f o r  m o r e  t h a n  5 0 %  b y  w e i g h t  o f  t h e  m i x t u r e ;  h o w e v e r ,  t h e  o r i g i n  o f  a  
mixture of products of heading 20.09 (fruit juices (including grape must) and vegetable juices, 
unfermented, whether or not containing added sugar or other sweetening matter) shall be the country of origin of the materials that account for more than 50% by weight of dry matter of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 20 Preparations of vegetables, fruit, nuts or 
other parts of plants.   
20.01 Vegetables, fruit, nuts and other edible 
parts of plants, prepared or preserved by vinegar or acetic acid. CTH HS2002 
(no change required) 
20.02  Tomatoes prepared or preserved 
otherwise than by vinegar or acetic acid  [CTH] No change  
20.03 Mushrooms and truffles, prepared or 
preserved otherwise than by vinegar or acetic acid. [CTH] HS2002 
HS2012 (no change required) 
20.04 Other vegetables prepared or preserved 
otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06.  CC 
 No change 
20.05 Other vegetables prepared or preserved 
otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. CC HS2007 
(no change required) 
20.06  
 Vegetables, fruit, nuts, fruit-peel and 
other parts of plants, preserved by sugar (drained, glacé or crystallised).  CC No change 
20.07  Jams, fruit jellies, marmalades, fruit or 
nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter.  CTH No change 
20.08 Fruit, nuts and other edible parts of plants, 
otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. As specified for split 
subheadings HS2012 
(addition of CTH rule for new subheading) 
 - Nuts, ground-nuts and other seeds, whether or 
not mixed together: As specified for split 
subheadings  
2008.11 --   Ground-nuts  No change 
ex2008.11(a) --- Peanut butter CTH No change 
ex2008.11(b) --- Other The origin shall be the country 
where the ground-nuts are harvested. No change 
2008.19 
 -- Other, including mixtures The origin shall be the country 
where the nuts and seeds are 
harvested. No change 
2008.20 - Pineapples [CTH] No change 
2008.30 - Citrus fruit [CTH] No change 
2008.40 - Pears [CTH] No change 
2008.50 - Apricots [CTH] No change 
2008.60 - Cherries [CTH] No change JOB/RO/5/Rev.1 
 
- 23 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
2008.70 - Peaches, including nectarines [CTH] No change 
2008.80 - Strawberries [CTH] No change 
 - Other, including mixtures other than those of 
subheading 2008.19:   
2008.91 --   Palm hearts [CTH] No change 
2008.93 --  Cranberries ( Vaccinium macrocarpon, 
Vaccinium oxycoccos, Vaccinium vitis-idaea ) [CTH] CHT rule applies 
to new subheading 
2008.97 --   Mixtures CC, except from Chapter 8 No change 
2008.99 --   Other [CTH] No change 
20.09 Fruit juices (including grape must) and 
vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. As specified for subheadings 
 HS2002 
HS2012 (addition of CTH rule for new subheadings) 
 - Orange juice: As specified for subheadings  
2009.11 - -  Frozen [CC] No change 
2009.12 - -  Not frozen, of a Brix value not exceeding 
20 [CC] No change 
2009.19 - -  Other [CC] No change 
 - Grapefruit juice:   
2009.21  - - Of a Brix value not exceeding 20 [CC] No change 
2009.29  - - Other [CC] No change 
 - Juice of any other single citrus fruit:   
2009.31  - - Of a Brix value not exceeding 20 [CC] No change 
2009.39  - - Other [CC] No change 
 - Pineapple juice:   
2009.41  - - Of a Brix value not exceeding 20 [CTH] No change 
2009.49  - - Other [CTH] No change 
2009.50 - Tomato juice [CTH]  
 - Grape juice (including grape must):  No change 
2009.61 - - Of a Brix value not exceeding 30 [CTH] No change 
2009.69 - - Other [CTH] No change 
 - Apple juice:   
2009.71 - - Of a Brix value not exceeding 20 [CTH] No change 
2009.79 - - Other [CTH] No change 
 - Juice of any other single fruit or vegetable:   
2009.81 --  Cranberry ( Vaccinium macrocarpon, 
Vaccinium oxycoccos, Vaccinium vitis-idaea ) 
juice [CTH] CHT rule applies 
to new subheading 
2009.89 -- Other [CTH] CHT rule applies 
to new subheading 
2009.90 - Mixtures of juices [CTH] No change 
 
CHAPTER 21 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] JOB/RO/5/Rev.1 
 
- 24 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 21  Miscellaneous edible preparations    
21.01  Extracts, essences and concentrates, of 
coffee, tea or maté and preparations with 
a basis of these products or with a basis 
of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.  [CTH] No change  
21.02 
 Yeast (active or inactive); other single-
cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders.  CTH No change  
21.03  Sauces and preparations therefor; mixed 
condiments and mixed seasonings; mustard flour and meal and prepared mustard.  As specified for subheadings  
2103.10 - Soya Sauce [CTH] No change  
2103.20 - Tomato ketchup and other tomato sauces [CTH] No change  
2103.30 - Mustard flour and meal and prepared 
mustard As specified for split subheadings   
ex2103.30(a) -- Mustard flour and meal CTH No change  
ex2103.30(b) -- Prepared mustard CTSHS No change  
2103.90 - Other [CTSH] No change  
21.04  Soups and broths and preparations 
therefor; homogenised composite food preparations.  As specified for subheadings  
2104.10 - Soups and broths and preparations therefor CTH No change  
2104.20 - Homogenised composite food preparations CTSH No change  
21.05  
 Ice cream and other edible ice, whether or 
not containing cocoa.  CTH No change  
21.06  Food preparations not elsewhere specified 
or included.  As specified for subheadings  
2106.10 - Protein concentrates and textured protein 
substances [CTSH] No change  
2106.90 - Other As specified for split subheadings No change  
ex2106.90(a) -- Sugar syrups, flavoured or coloured CTSH, except from heading 17.02 No change  
ex2106.90(b) -- Concentrated juices fortified with minerals or 
vitamins CTSH except from heading 20.09  No change  
ex2106.90(c) -- Other CTH No change  
 
CHAPTER 22 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
m a t e r i a l s  t h a t  a c c o u n t  f o r  m o r e  t h a n  5 0 %  b y  w e i g h t  o f  t h e  m i x t u r e ;  h o w e v e r ,  t h e  o r i g i n  o f  a  mixture of wine (heading 22.04), vermouth (heading 22.05), spirits, liqueurs and spirituous 
beverages (heading 22.08) shall be the country of origin of the materials that account for more 
than 85% in volume of the mixture.  The weight or volume of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] JOB/RO/5/Rev.1 
 
- 25 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 22  Beverages, spirits and vinegar    
22.01  Waters, including natural or artificial 
mineral waters and aerated waters, not 
containing added sugar or other 
sweetening matter nor flavoured; ice and snow.  The origin shall be the country 
where the water, ice or snow of this 
heading are obtained in their 
natural state. No change 
22.02  Waters, including mineral waters and 
aerated waters, containing added sugar 
or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09.  As specified for subheadings  
2202.10 - Waters, including mineral waters and 
aerated waters, containing added sugar or other sweetening matter or flavoured CTH, except from heading 22.01 No change  
2202.90 - Other [CTH] No change  
22.03  
 Beer made from malt.  CTH No change  
22.04  Wine of fresh grapes, including fortified 
wines; grape must other than that of heading No. 20.09.  As specified for subheadings   
2204.10 - Sparkling wine [CTH] No change  
 - Other wine; grape must with fermentation 
prevented or arrested by the addition of alcohol:   
2204.21 --   In containers holding 2 l or less [CTH] No change  
2204.29 --   Other [CTH] No change  
2204.30 - Other grape must [The origin shall be the country 
where the grapes grew.] No change  
22.05 Vermouth and other wine of fresh grapes 
flavoured with plants or aromatic substances. CTH No change  
22.06  
 Other fermented beverages (for example, 
cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.  CTH No change  
22.07  Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.  As specified for subheadings   
2207.10 - Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80% vol or higher CTH No change  
2207.20 - Ethyl alcohol and other spirits, denatured, of 
any strength CTH, except from heading 22.08 No change  
22.08  Undenatured ethyl alcohol of an alcoholic 
strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages.  As specified for split headings  
ex22.08(a) - Undenatured ethyl alcohol of an alcoholic 
strength by volume of less than 80% vol. of subheading 2208.90 [CTH, except from heading 22.07] No change  
ex22.08(b) - Other [CTH] No change  
22.09 
 Vinegar and substitutes for vinegar 
obtained from acetic acid.  [CTH, except from heading 22.04] No change  
 
CHAPTER 23 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible materials. JOB/RO/5/Rev.1 
 
- 26 - 
 
  2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 23  Residues and waste from the food industries; 
prepared animal fodder.    
23.01 Flours, meals and pellets, of meat or meat 
offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. CTH No 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. CTH HS2007 
(no change required)  
23.03 Residues of starch manufacture and similar 
residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. CTH No change  
23.04 
 Oil-cakes and other solid residues, whether 
or not ground or in the form of pellets, resulting from the extraction of soyabean oil CTH No change  
23.05 
 Oil-cake and other solid residues, whether or 
not ground or in the form of pellets, resulting from the extraction of ground-nut oil. CTH No 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. CTH HS2002 
HS2007 (no change required)  
23.07 Wine lees; argol. CTH No change  
23.08 Vegetable materials and vegetable waste, 
vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. CTH HS2002 
(no change required)  
23.09  Preparations of a kind used in animal feeding.  As specified for subheadings   
2309.10 - Dog or cat food, put up for retail sale CTH No change  
2309.90 - Other As specified for split 
subheadings   
ex2309.90(a) -- Products containing over 50% by weight of milk 
solids  [CTH, except from headings 
04.01-04.03] No change  
ex2309.90(b) -- Other CTH  
 
CHAPTER 24 
Chapter residual rule applicable to mixtures  
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of 
the same origin shall be taken together. 
3. When none of the materials used meet the percentage required, the origin of the mixture 
shall be the country in which the mixing was carried out.] JOB/RO/5/Rev.1 
 
- 27 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 24  Tobacco and manufactured 
tobacco substitutes.    
24.01 Unmanufactured tobacco; 
tobacco refuse.  As specified for subheadings   
2401.10 - Tobacco, not stemmed/stripped The origin shall be the country where the 
tobacco and tobacco substitutes of this subheading are obtained in their natural or 
unprocessed state. No change 
2401.20 - Tobacco, partly or wholly 
stemmed/stripped The origin shall be the country where the 
tobacco and tobacco substitutes of this subheading are obtained in their natural or 
unprocessed state. No change  
2401.30 - Tobacco refuse CTSH No change  
24.02 Cigars, cheroots, cigarillos and 
cigarettes, of tobacco or of tobacco substitutes.  CTH No change  
24.03 Other manufactured tobacco 
and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences . CTH HS2012 
(no change required) 
 
CHAPTER 25 
Residual rule for subheading 2523.21-2523.90 
The origin of cement produced from the mixture of clinker of different origins, shall be the country 
of origin of the greatest proportion of clinke r by weight of the total clinker in the cement. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 25  Salt; Sulphur; Earth and Stone; Plastering 
Materials, Lime and Cement.    
25.01  Salt (including table salt and denatured salt) 
and pure sodium chloride, whether or not in 
aqueous solution or containing added 
anti-caking or free-flowing agents; sea water.  As specified for split headings   
ex25.01(a) - Pure sodium chloride CTHS No change 
ex25.01(b) - Refined salt, other than pure sodium chloride CTHS No change 
e 25.01(c) - Other The origin shall be the country 
where the goods of this split heading are obtained in their natural or unprocessed state. No change 
25.02  Unroasted iron pyrites.  The origin shall be the country 
where the goods of this heading are obtained in their natural or unprocessed state. No change 
25.03  Sulphur or all kinds, other than sublimed 
sulphur, precipitated sulphur and colloidal sulphur . As specified for split headings   
ex25.03(a)  - Pure or refined  CTHS  No change 
ex25.03(b) - Other The origin shall be the country 
where the sulphur of this split heading is obtained in its natural or unprocessed state.  No change 
25.04  Natural graphite.  The origin shall be the country 
where the natural graphite of this heading is obtained in its natural or unprocessed state. No change JOB/RO/5/Rev.1 
 
- 28 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
25.05  Natural sands of all kinds, whether or not 
coloured, other than metal-bearing sands of Chapter 26.  The origin shall be the country 
where the natural sands of this heading are obtained in their natural or unprocessed state. No 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. The origin shall be the country 
where the quartz or quartzite of this heading is obtained in its natural or unprocessed state. HS2007 
(no changer required) 
25.07  Kaolin and other kaolinic clays, whether or 
not calcined.  As specified for split headings   
ex25.07(a) - Calcined CTHS No change 
ex25.07(b) - Other The origin shall be the country 
where the minerals of this split heading are obtained in their 
natural or unprocessed state. No change 
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  HS2007 
(no change required) 
ex25.08(a)  - Calcined  CTHS  No change  
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. No change  
25.09  Chalk  The origin shall be the country 
where the chalk of this heading is obtained in its natural or unprocessed state. No change 
25.10  Natural calcium phosphates, natural 
aluminium calcium phosphates and phosphatic chalk.  The origin shall be the country 
where the minerals of this heading are obtained in their natural or unprocessed state. No change 
25.11  Natural barium sulphate (barytes); natural 
barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No. 28.16.  As specified for subheadings   
2511.10 - Natural barium sulphate (barytes) The origin shall be the country 
where the natural barium sulphate of this subheading is obtained in its natural or unprocessed state. No change 
2511.20 - Natural barium carbonate (witherite) As specified for  split 
subheadings   
ex2511.20(a) -- Calcined 
 CTSHS. 
 No change 
ex2511.20(b) -- Other The origin shall be the country 
where the minerals of this split subheading are obtained in their natural or unprocessed state. No change 
25.12  Siliceous fossil meals (for example, 
kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.  As specified for split headings   
ex25.12(a) -- Calcined CTHS No change 
ex25.12(b) -- Other The origin shall be the country 
where the minerals of this split heading are obtained in their natural or unprocessed state. No change 
25.13 Pumice stone; emery; natural corundum, 
natural garnet and other 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. HS2007 
(no change required) 
25.14  Slate, 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 slate of this heading is obtained in its natural or unprocessed state. No change JOB/RO/5/Rev.1 
 
- 29 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
25.15  Marble, travertine, ecaussine and other 
calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, 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 heading are obtained in their natural or unprocessed state. No 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. The origin shall be the country 
where the minerals of this heading are obtained in their natural or unprocessed state. HS2007 
(no change required) 
25.17  Pebbles, gravel, broken or crushed stone, of 
a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not 
incorporating the materials cited in the first 
part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat-treated.  As specified for subheadings   
2517.10 - Pebbles, gravel, broken or crushed stone, of a 
kind  commonly used for concrete aggregates, for road metalling or for railway or other ballast shingle and flint, whether or not heat treated The origin shall be the country 
where the minerals of this subheading are obtained in their natural or unprocessed state. No change 
2517.20 -  Macadam of slag, dr oss or similar industrial 
waste, whether or not incorporating the materials cited in subheading No. 2517.10 CTSH No change 
2517.30 - Tarred macadam CTSH No change 
 - Granules, chippings and powder, of stones of  
heading No. 25.15 or 25.16, whether or not heat treated   
2517.41 -- Of marble The origin shall be the country 
where the minerals of this subheading are obtained in their natural or unprocessed state. No change 
2517.49 -- Other The origin shall be the country 
where the minerals of this subheading are obtained in their natural or unprocessed state. No change 
25.18  Dolomite, whether or not calcined; dolomite 
roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; 
agglomerated dolomite (including tarred 
dolomite).  As specified for subheadings   
2518.10 - Dolomite not calcined The origin shall be the country 
where the dolomite of this 
subheading is obtained in its 
natural or unprocessed state. No change 
2518.20 - Calcined dolomite CTSH No change 
2518.30 -Agglomerated dolomite (including tarred 
dolomite) As specified for split subheadings   
ex2518.30(a) --Tarred dolomite 
 CTSHS 
 No change 
ex2518.30(b) --Other The origin shall be the country 
where the minerals of this split subheading are obtained in their natural or unprocessed state. No change 
25.19  Natural magnesium carbonate (magnesite); 
fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.  As specified for subheadings   JOB/RO/5/Rev.1 
 
- 30 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
2519.10 - Natural magnesium carbonate (magnesite) The origin shall be the country 
where the minerals of this subheading are obtained in their natural or unprocessed state. No change 
2519.90 - Other As specified for split subheadings   
ex2519.90(a) -- Calcined, fused or sintered  CTSHS No change 
ex2519.90(b) -- Other CTH No change 
25.20  Gypsum; anhydrite; plasters (consisting of 
calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.  As specified for subheadings   
2520.10 - Gypsum; anhydrite. The origin shall be the country 
where the gypsum or anhydrite of this subheading are obtained in their natural or unprocessed state. No change 
2520.20 - Plasters CTSH No change 
25.21  Limestone flux; limestone and other 
calcareous stone, of a kind used for the manufacture of lime or cement.  The origin shall be the country 
where the minerals of this heading are obtained in their natural or unprocessed state. No change 
25.22  Quicklime, slaked lime and hydraulic lime, 
other than calcium oxide and hydroxide of heading No. 28.25.  As specified for subheadings   
2522.10 - Quicklime CTH No change 
2522.20 - Slaked lime CTSH No change 
2522.30 - Hydraulic lime CTH No change 
25.23 Portland cement, aluminous cement, slag 
cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. As specified for subheadings  
2523.10 -   Cement clinkers CTH No change 
 -   Portland cement:   
2523.21 --  White cement, whether or not artificially 
coloured [CTH] No change 
2523.29 --  Other [CTH] No change 
2523.30 -   Aluminous cement [CTH] No change 
2523. 90 -   Other hydraulic cements [CTH] No change 
25.24 Asbestos. The origin shall be the country 
where the asbestos of this 
heading is obtained in its natural or unprocessed state. HS2007 
(no change 
required) 
25.25 Mica, including splittings; mica waste. As specified for subheadings   
2525.10 - Crude mica and mica rifted into sheets or 
splitting The origin shall be the country 
where the minerals of this subheading are obtained in their natural or unprocessed state  No change 
2525.20 - Mica powder The origin shall be the country 
where the minerals of this subheading are obtained in their natural or unprocessed state No change 
2525.30 - Mica waste The origin shall be the country 
where the mica waste of this subheading is derived. No change 
25.26 Natural steatite, whether or not roughly 
trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. The origin shall be the country 
where the minerals of this heading are obtained in their natural or unprocessed state. No change 
[25.27]   HS2002 - 
deleted 
25.28 Natural borates and concentrates thereof 
(whether or not calcinated), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H
3BO3 calculated on the 
dry weight. As specified for split headings HS2012 
(no change required) 
ex25.28(a) - Calcinated CTHS No change JOB/RO/5/Rev.1 
 
- 31 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex25.28(b) - Other The origin shall be the country 
where the minerals of this split heading are obtained in their natural or unprocessed state. No change 
25.29 Felspar; leucite; nepheline and nepheline 
syenite; fluorspar. The origin shall be the country 
where the minerals of this heading are obtained in their natural or unprocessed state. No change 
25.30 
 Mineral substances not elsewhere specified 
or included. As specified for split headings 
  
ex25.30(a) - Calcined CTHS HS2002  
ex25.30(b) - Molybdenite concentrates CTH HS2002 
simplified 
ex25.30(c) - Other The origin shall be the country 
where the minerals of this split heading are obtained in their natural or unprocessed state.  HS2002  
 
CHAPTER 26 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 26  Ores, slag and ash.    
26.01 - 26.17  Ores and concentrates. As specified for split headings   
ex26.01(a) to 
ex26.17(a)  ex26.01(b) to ex 26.17(b) - Concentrates 
  - Other CTHS 
  The origin shall be the country where the metal ores are obtained in their natural or unprocessed state. No change  
26.18  Granulated slag (slag sand) from 
the manufacture of iron or steel.  The origin shall be the country where 
the slags of this heading are derived. No change  
26.19  Slag, dross (other than granulated 
slag), scalings and other waste from the manufacture of iron or steel.  The origin shall be the country where 
the slags, dross, scalings or other waste of this heading are derived. No change  
26.20 Ash and residues (other than 
from the manufacture of iron or steel), containing arsenic, metals or their compounds. The origin shall be the country where 
the ash or residues of this heading are derived. HS2002 
(no change required) 
26.21 Other slag and ash, including 
seaweed ash (kelp); ash and residues from the incineration of municipal waste. The origin shall be the country where 
the slag or ash of this heading is derived. HS2002 
(no change required) 
 
CHAPTER 27 
Chapter Note:  List of simple processes wh ich are not to be considered as origin 
conferring: 
-  cleaning; 
-  decantation; 
-  desalination; -  water separation; 
-  filtering; 
-  colouring; -  marking; 
-  any combination of these operations. JOB/RO/5/Rev.1 
 
- 32 - 
 
  Primary Rule 1:  Chemical reaction   
A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
The following are not considered to be chemical reactions for the purposes of this definition: 
(a) dissolving in water or other solvents; 
(b) the elimination of solvents including solvent water; or 
(c) the addition or elimination of water of crystallization. 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Physical separation For the purposes of headings 27.07, 27.10 to 27.13, or 27.15 respectively, a physical separation 
process listed below is to be considered as origin conferring: 
(a) atmospheric or vacuum distillation; 
(b) extraction by means of selective solvents.  
Primary Rule 3:  Mixing and blending   
[For the purposes of headings 27.07, 27.10 to 27.13, or 27.15 respectively, the deliberate and 
proportionally controlled mixing or blending (including dispersing) of materials to conform to 
predetermined specifications which results in the production of a good having physical or chemical 
characteristics which are relevant to the purposes or uses of the good and are different from the 
input materials is to be considered as origin conferring] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 27 Mineral fuels, mineral oils and 
products of their distillation; bituminous substances; mineral waxes.   
27.01 Coal; briquettes, ovoids and similar 
solid fuels manufactured from coal. As specified for subheadings   
 -Coal, whether or not pulverized, but not 
agglomerated:   
2701.11 -- Anthracite The origin shall be the country where the 
anthracite of this subheading is obtained 
in its natural or unprocessed state. No change  
2701.12 -- Bituminous coal The origin shall be the country where the 
bituminous coal of this subheading is obtained in its natural or unprocessed 
state. No change  
2701.19 -- Other coal The origin shall be the country where the 
coal of this subheading is obtained in its natural or unprocessed state. No change  
2701.20 -- Briquettes, ovoids and similar solid 
fuels manufactured from coal CTSH No change  
27.02 Lignite, whether or not 
agglomerated, excluding jet. The origin shall be the country where the 
lignite this heading is obtained in its natural or unprocessed state. No change  
27.03 Peat (including peat litter), whether 
or not agglomerated. The origin shall be the country where the 
peat of this heading is obtained in its natural or unprocessed state. No change  JOB/RO/5/Rev.1 
 
- 33 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
27.04 Coke and semi-coke of coal, of 
lignite or of peat, whether or not agglomerated; retort carbon. CTH  No change  
27.05 Coal gas, water gas, producer gas 
and similar gases, other than petroleum gases and other gaseous hydrocarbons. CTH No change  
27.06 Tar distilled from coal, from lignite 
or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. CTH No 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. CTH HS2007 
(no change required) 
27.08 Pitch and pitch coke, obtained from 
coal tar or from other mineral tars. As specified for subheadings  
2708.10 - Pitch CTH No change 
2708.20 - Pitch coke CTSH No change 
27.09 Petroleum oils and oils obtained 
from bituminous minerals crude. As specified for split headings  
ex27.09(a) - Petroleum oils, crude The origin shall be the country where the 
crude petroleum oils of this split heading are obtained in their natural or unprocessed state. No change 
ex27.09(b) - Other CTH No change 
27.10 Petroleum oils and oils obtained 
from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. CTH HS2002 
HS2012 (no change required) 
27.11 Petroleum gases and other gaseous 
hydrocarbons. As specified for subheadings  
 - Liquefied:   
2711.11 --   Natural gas The origin shall be the country where the 
natural gas of this subheading is obtained in its natural or unprocessed state. No change 
2711.12 --   Propane CTH  No change 
2711.13 --   Butanes CTH No change 
2711.14 --   Ethylene, propylene, butylene and 
butadiene CTH  No change 
2711.19 -- Other CTH  No change 
 -  In gaseous state:   
2711.21 -- Natural gas The origin shall be the country where the 
natural gas of this subheading is obtained in its natural or unprocessed state. No change 
2711.29 --  Other CTH  No change 
27.12 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat 
wax, other mineral waxes, and 
similar products obtained by synthesis or by other processes, whether or not coloured. CTH  No change 
27.13 Petroleum coke, petroleum bitumen 
and other residues of petroleum oils or of oils obtained from bituminous minerals. CTH  No change JOB/RO/5/Rev.1 
 
- 34 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
27.14 Bitumen and asphalt, natural; 
bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. The origin shall be the country where the 
goods of this heading are obtained in their natural or unprocessed state. No change 
27.15 Bituminous mixtures based on 
natural asphalt, on natural  bitumen, 
on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). CTH  No change 
27.16 Electrical energy.  (Optional 
heading) The origin shall be the country where the 
electrical energy of this heading is generated. No change 
 
CHAPTER 28 
Primary Rule 1:  Chemical Reaction A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, 
or by altering the spatial arrangement of atoms in a molecule.  
The following are not considered to be chemical reactions for the purposes of this definition: 
(a) dissolving in water or other solvents; 
(b) the elimination of solvents including solvent water; or (c) the addition or elimination of water of crystallization 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and blends     
(a) The deliberate and proportionally controlled mixing or blending (including dispersing) of 
materials to conform to predetermined specifications which results in the production of a 
good having physical or chemical characteristics which are relevant to the purposes or uses 
of the good and are different from the input materials is to be considered as origin conferring. 
(b) However the addition, whether or not in combination, of diluents only or of the additives 
enumerated in HS Chapter Note 1(d) and 1(e) to Chapter 28 for the purposes indicated therein, is to be disregarded in determining the origin of the good. 
Primary Rule 3:  Purification    
Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 80% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
 (i) pharmaceutical, medical, cosmetic, veterinary or food grade substances; 
 (ii) chemical products and reagents for analytical, diagnostic or laboratory uses;  (iii) elements and components for use in micro-electronics;  (iv) specialized optical uses; 
 (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
 (vi) carriers used in a separation process; or  (vii) nuclear grade uses. JOB/RO/5/Rev.1 
 
- 35 - 
 
  Primary Rule 4:  Change in particle size 
[The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having  a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and 
have different physical or chemical characteristics from the input materials is to be considered as 
origin conferring.] 
Primary Rule 5:  Standard Materials   
Standard materials (including standard solutions) are preparations suitable for analytical, 
calibrating or referencing uses having precise degrees of purity or proportions which are certified b y  t h e  m a n u f a c t u r e r .   T h e  p r o d u c t i o n  o f  s t a n d a r d  m a t e r i a l s  i s  t o  b e  c o n s i d e r e d  a s  o r i g i n  conferring.    
Primary Rule 6:  Isomer Separation   
The isolation or separation of isomers from a mixture of isomers is to be considered as origin 
conferring. 
Chapter Residual Rule 
[When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
Goods of this chapter produced by mixing or otherwise combining materials of different origins, 
originate in the country that produced the materials (disregarding solvents and other additives permitted by HS Chapter note 1) that predominate by weight or volume, as appropriate, over 
those of each other single country.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 28 Inorganic chemicals; organic or inorganic 
compounds of precious metals, of rare-earth metals, of radioa ctive elements or of 
isotopes.   
28.01 Fluorine, chlorine, bromine and iodine. CTSH No change 
28.02 Sulphur, sublimed or precipitated; colloidal 
sulphur. CTH No change 
28.03 Carbon (carbon blacks and other forms of 
carbon not elsewhere specified or included). CTH No change 
28.04 Hydrogen, rare gases and other non-
metals. CTSH No change 
28.05 Alkali or alkaline-earth metals; rare-earth 
metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. CTSH HS2002  
(WCO recommendation to 
keep CTSH rule at 
heading level) 
28.06 Hydrogen chloride (hydrochloric acid); 
chlorosulphuric acid. CTSH No change 
28.07 Sulphuric acid; oleum. CTH No change 
28.08 Nitric acid; sulphonitric acids. CTH No change 
28.09 Diphosphorus pentaoxide; phosphoric acid 
and polyphosphoric acids. CTSH No change 
28.10 Oxides of boron; boric acids. CTH No change 
28.11 Other inorganic acids and other inorganic 
oxygen compounds of non-metals. CTSH HS2007 
(WCO recommendation to 
keep CTSH rule at 
heading level) 
28.12 Halides and halide oxides of non-metals. CTSH No change 
28.13 Sulphides of non-metals; commercial 
phosphorus trisulphide. CTH No change JOB/RO/5/Rev.1 
 
- 36 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
28.14 Ammonia, anhydrous or in aqueous 
solution. As specified for 
subheadings   
2814.10 - Anhydrous ammonia CTSH No change 
2814.20 - Ammonia in aqueous solution CTH No change 
28.15 Sodium hydroxide (caustic soda); 
potassium hydroxide (caustic potash); peroxides of sodium or potassium. As specified for 
subheadings   
 - Sodium hydroxide (caustic soda):   
2815.11 -- Solid CTSH, except from 
subheading 2815.12 No change 
2815.12 -- In aqueous solution (soda lye or liquid soda) CTSH, except from 
subheading 2815.11 No change 
2815.20 - Potassium hydroxide (caustic potash) CTSH No change 
2815.30 - Peroxides of sodium or potassium CTSH No change 
28.16 Hydroxide and peroxide or magnesium; 
oxides, hydroxides and peroxides, of strontium or barium. CTH HS2002 
(no change required) 
28.17 Zinc oxide; zinc peroxide. CTH  No change 
28.18 Artificial corundum, whether or not 
chemically defined; aluminium oxide; 
aluminium hydroxide. CTSH No change 
28.19 Chromium oxides and hydroxides. CTSH No change 
28.20 Manganese oxides. CTSH No change 
28.21 Iron oxides and hydroxides; earth colours 
containing 70% or more by weight of combined iron evaluated as Fe2O3. CTSH No change 
28.22 Cobalt oxides and hydroxides; commercial 
cobalt oxides. CTH No change 
28.23 Titanium oxides. CTH No change 
28.24 Lead oxides; red lead and orange lead. CTSH HS2007 (WCO 
recommendation to 
keep CTSH rule at 
heading level) 
28.25 Hydrazine and hydroxylamine and their 
inorganic salts; othe r inorganic bases; 
other metal oxides, hydroxides and 
peroxides. As specified for 
subheadings HS2007 
(rule applies at 
subheading level, 
with an exception for 2825.90) 
2825.10 -  Hydrazine and hydroxylamine and their 
inorganic salts CTSH No change 
2825.20 -  Lithium oxide and hydroxide CTSH No change 
2825.30 -  Vanadium oxides and hydroxides CTSH No change 
2825.40 -  Nickel oxides and hydroxides CTSH No change 
2825.50 -  Copper oxides and hydroxides CTSH No change 
2825.60 -  Germanium oxides and zirconium dioxide CTSH No change 
2825.70 -  Molybdenum oxides and hydroxides CTSH No change 
2825.80 -  Antimony oxides CTSH No change 
2825.90 -  Other CTSH, except from split 
heading ex28.52(a) HS2007 
28.26 Fluorides; fluorosilicates, fluoroaluminates 
and other complex fluorine salts. CTSH HS2007 (WCO 
recommendation to 
keep CTSH rule at 
heading level) 
28.27 Chlorides, chloride oxides and chloride 
hydroxides; bromides and bromide oxides; 
iodides and iodide oxides. CTSH HS2002 
HS2007 
(WCO 
recommendation to keep CTSH rule at heading level) 
28.28 Hypochlorites; commercial calcium 
hypochlorite; chlorites; hypobromites. CTSH  No change 
28.29 Chlorates and perchlorates; bromates and 
perbromates; iodates and periodates. CTSH No change 
28.30 Sulphides; polysulphides. CTSH  HS2012 
(WCO recommendation in light of Chapter 
Primary Rules) 
28.31 Dithionites and sulphoxylates. CTSH  No change JOB/RO/5/Rev.1 
 
- 37 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
28.32 Sulphites; thiosulphates. CTSH  No change 
28.33 Sulphates; alums; peroxosulphates 
(persulphates). As specified for 
subheadings HS2007 (WCO 
recommendation to 
keep CTSH rule at 
heading level) 
 - Sodium sulphates:   
2833.11 --  Disodium sulphate CTSH No change 
2833.19 --  Other CTSH No change 
 - Other sulphates:   
2833.21 --  Of magnesium CTSH No change 
2833.22 --  Of aluminium CTSH No change 
2833.24 --  Of nickel CTSH No change 
2833.25 --  Of copper CTSH No change 
2833.27 --  Of barium CTSH No change 
2833.29 --  Other: As specified for split 
subheading  
ex2833.29(a) --- Of chromium CTSHS No change 
ex2833.29(b) --- Of zinc CTSHS No change 
ex2833.29(c) --- Other CTSHS, except from split 
heading ex28.52(f) No change 
2833.30 -  Alums CTSH No change 
2833.40 -  Peroxosulphates (persulphates) CTSH No change 
28.34 Nitrites; nitrates. CTSH HS2002 
HS2007 (WCO recommendation to keep CTSH rule at heading level) 
28.35 Phosphinates (hypophosphites), 
phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. CTSH HS2012 
(WCO recommendation in light of Chapter Primary Rules) 
28.36 Carbonates; peroxocarbonates 
(percarbonates); commercial ammonium carbonate containing ammonium carbamate. As specified for 
subheadings HS2007 
(change in the rule from heading to subheading level) 
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  
28.37 Cyanides, cyanide oxides and complex 
cyanides. As specified for 
subheadings HS2007 
(change in the rule from heading to subheading level, 
with exceptions) 
 - 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)  
[28.38]   HS2007- deleted 
28.39 Silicates; commercial alkali metal silicates. CTSH  HS2007  
(WCO recommendation to keep CTSH rule at 
heading level) JOB/RO/5/Rev.1 
 
- 38 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
28.40 Borates; peroxoborates (perborates). As specified for 
subheading   
 - Disodium tetraborate (refined borax):   
2840.11 --   Anhydrous CTSH, except from 
subheading 2840.19 No change 
2840.19 --   Other CTSH, except from 
subheading 2840.11  No change 
2840.20 - Other borates CTSH No change 
2840.30 - Peroxoborates (perborates) CTSH No change 
28.41 Salts of oxometallic or peroxometallic 
acids. CTSH HS2002 
HS2007(WCO 
recommendation to 
keep CTSH rule at heading level) 
28.42 Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not 
chemically defined), other than azides. CTSH HS2012 
(WCO 
recommendation in light of Chapter Primary Rules) 
28.43 Colloidal precious metals; inorganic or 
organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. CTSH HS2007 
(WCO recommendation to keep CTSH rule at heading level)  
28.44 Radioactive chemical elements and 
radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. As specified for split 
headings  
ex28.44(a) - Waste and scrap; spent (irradiated) fuel 
elements (cartridges) of nuclear reactors.  The origin shall be the 
country where the radioactive waste and scrap or spent (irradiated) fuel elements (cartridges) of nuclear reactors of this split heading are derived or collected from manufacturing or 
processing operations or 
from consumption.  No change 
ex28.44(b) - Natural radioactive elements or compounds, 
other than goods of ex 28.44(a)  The origin shall be the 
country where the 
natural radioactive 
elements or compounds of this split heading are obtained in their natural or unprocessed state.  No change 
ex28.44(c) - Enriched or depleted radioactive elements or 
compounds, and alloys, dispersions (including cermets), ceramic products and mixtures containing such elements or compounds, other than goods of ex28.44(a)  CTHS, or change within 
this split heading following enrichment or depletion.  No change 
ex28.44(d) - Other  CTHS  No change 
28.45 Isotopes other than those of heading 
No. 28.44; compounds, inorganic or 
organic, of such isotopes, whether or not chemically defined. As specified for 
subheadings    
2845.10 - Heavy water (deuterium oxide)  CTSH  No change 
2845.90 - Other As specified for split 
subheadings   
ex2845.90(a) Enriched or depleted isotopes other than those 
of heading 28.44; compounds of such isotopes CTSHS, or change within 
this split subheading following enrichment or depletion. No change 
ex2845.90(b) Other CTSHS No change 
28.46 Compounds, inorganic or organic, of rare-
earth metals, of yttrium or of scandium or of mixtures of these metals. CTSH  No change JOB/RO/5/Rev.1 
 
- 39 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
28.47 Hydrogen peroxyde, whether or not 
solidified with urea. CTH No change 
28.48 Phosphides, whether or not chemically 
defined, excluding ferrophosphorus. CTH HS2012 
(WCO 
recommendation) 
28.49 Carbides, whether or not chemically 
defined.  CTSH HS2012 
(WCO 
recommendation in 
light of Chapter Primary Rules) 
2849.10 - Of calcium CTSH  
2849.20 - Of silicon CTSH  
2849.90 - Other: CTSH, except from split 
heading ex28.52(q)  
28.50 Hydrides, nitrides, azides, silicides and 
borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. CTH HS2012 
(WCO recommendation) 
[28.51]   HS2007- deleted 
28.52 Compounds, inorganic or organic, of 
mercury, excluding amalgams. CTSH HS2012 
(WCO second recommendation, most simplified) 
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). HS2007 
(addition of an exception to the rule due to product reclassification) 
 
CHAPTER 29 
Primary Rule 1:  Chemical Reaction A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, 
or by altering the spatial arrangement of atoms in a molecule.  
The following are not considered to be chemical reactions for the purposes of this definition: 
(a) dissolving in water or other solvents; 
(b) the elimination of solvents including solvent water; or (c) the addition or elimination of water of crystallization 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and blends     
(a) The deliberate and proportionally controlled mixing or blending (including dispersing) of 
materials to conform to predetermined specifications which results in the production of a 
good having physical or chemical characteristics which are relevant to the purposes or uses 
of the good and are different from the input materials is to be considered as origin conferring. 
(b) However the addition, whether or not in combination, of diluents only or of the additives 
enumerated in HS Chapter Note 1(d) and 1(e) to Chapter 28 for the purposes indicated therein, is to be disregarded in determining the origin of the good. JOB/RO/5/Rev.1 
 
- 40 - 
 
  Primary Rule 3:  Purification  
Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 80% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
 (i) pharmaceutical, medical, cosmetic, veterinary or food grade substances; 
 (ii) chemical products and reagents for analytical, diagnostic or laboratory uses;  (iii) elements and components for use in micro-electronics;  (iv) specialized optical uses; 
 (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
 (vi) carriers used in a separation process; or  (vii) nuclear grade uses. 
Primary Rule 4:  Change in particle size 
[The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having  a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and 
have different physical or chemical characteristics from the input materials is to be considered as origin conferring.] 
Primary Rule 5:  Standard Materials   
Standard materials (including standard solutions) are preparations suitable for analytical, 
calibrating or referencing uses having precise degrees of purity or proportions which are certified b y  t h e  m a n u f a c t u r e r .   T h e  p r o d u c t i o n  o f  s t a n d a r d  m a t e r i a l s  i s  t o  b e  c o n s i d e r e d  a s  o r i g i n  
conferring.    
Primary Rule 6:  Isomer Separation   The isolation or separation of isomers from a mixture of isomers is to be considered as origin 
conferring. 
Chapter Residual Rule [When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
Goods of this chapter produced by mixing or otherwise combining materials of different origins, 
originate in the country that produced the materials (disregarding solvents and other additives 
permitted by HS Chapter note (1) that predominate by weight or volume, as appropriate, over 
those of each other single country.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 29 Organic chemicals.   
29.01 Acyclic hydrocarbons. CTSH No change 
29.02 Cyclic hydrocarbons. CTSH No change 
29.03 Halogenated derivatives of hydrocarbons. CTSH HS2012 
(WCO recommendation in light of Chapter Primary Rules) 
29.04 Sulphonated, nitrated or nitrosated 
derivatives of hydrocarbons, whether or not halogenated. CTSH No change JOB/RO/5/Rev.1 
 
- 41 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
29.05 Acyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH HS2002(WCO) 
HS2007(WCO recommendation) 
29.06 Cyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH HS2007(WCO 
recommendation) 
29.07 Phenols; phenol-alcohols. CTSH HS2002(WCO) 
HS2007(WCO 
recommendation) 
29.08 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of phenols or 
phenol-alcohols. CTSH HS2012 
(WCO recommendation in 
light of Chapter Primary 
Rules) 
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 HS2007(WCO 
recommendation) 
29.10 Epoxides, epoxyalcohols, epoxyphenols and 
epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH HS2007(WCO 
recommendation) 
29.11 Acetals and hemiacetals, whether or not 
with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTH  No change 
29.12 Aldehydes, whether or not with other 
oxygen function; cyclic polymers of aldehydes; paraformaldehyde. CTSH HS2012 
(WCO recommendation in light of Chapter Primary Rules) 
29.13 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of products of heading No. 29.12. CTH  No change 
29.14 Ketones and quinones, whether or not with 
other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH HS2012 
(WCO recommendation in 
light of Chapter Primary Rules) 
29.15 Saturated acyclic monocarboxylic acids and 
their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH HS2007(WCO) 
29.16 Unsaturated acyclic monocarboxylic acids, 
cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH HS2012 
(WCO recommendation in light of Chapter Primary Rules) 
29.17 Polycarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH HS2007(WCO) 
29.18 Carboxylic acids with additional oxygen 
function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH HS2002(WCO) 
HS2007(WCO) 
29.19 Phosphoric esters and their salts, including 
lactophosphates; th eir halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTH HS2007 
(no change required) 
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:  HS2007 
(addition of CTSH rule for new subheadings) 
 - Thiophosphoric esters (phosphorothioates) and 
their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:   JOB/RO/5/Rev.1 
 
- 42 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
2920.11 -- Parathion (ISO) and parathion-methyl (ISO) 
(methyl-parathion) CTSH, except from 
subheading 2920.19 CTSH rule applies to new 
subheading 
2920.19 -- Other CTSH, except from 
subheading 2920.11 CTSH rule applies to new 
subheading 
2920.90 - Other CTSH No change 
29.21 Amine-function compounds. CTSH HS2002(WCO) 
HS2007(WCO recommendation) 
29.22 Oxygen-function amino-compounds. CTSH HS2002(WCO) 
HS2007(WCO recommendation) 
29.23 Quaternary ammonium salts and 
hydroxides; lecithins and other phosphoaminolipids. CTSH No change 
29.24 Carboxyamide-function compounds; amide-
function compounds of carbonic acid. CTSH HS2002(WCO) 
HS2007(WCO recommendation) 
29.25 Carboxyimide-function compounds 
(including saccharin and its salts) and 
imine-function compounds. CTSH HS2002(WCO) 
HS2007(WCO recommendation) 
29.26 Nitrile-function compounds. CTSH HS2002(WCO 
recommendation) 
29.27 Diazo-, azo- or azoxy-compounds. CTH No change 
29.28 Organic derivatives of hydrazine or of 
hydroxylamine. CTH No change 
29.29 Compounds with other nitrogen function. CTSH No change 
29.30 Organo-sulphur compounds. CTSH HS2007(WCO 
recommendation) 
29.31 Other organo-inorganic compounds. CTH HS2012 
(WCO recommendation) 
29.32 Heterocyclic compounds with oxygen 
hetero-atom(s) only. CTSH HS2012 
(WCO recommendation in 
light of Chapter Primary Rules) 
29.33 Heterocyclic compounds with nitrogen 
hetero-atom(s) only. CTSH HS2012 
(WCO recommendation in 
light of Chapter Primary Rules) 
29.34 Nucleic acids and their salts, whether or 
not chemically defined; other heterocyclic 
compounds. CTSH HS2012 
(WCO recommendation in 
light of Chapter Primary Rules) 
29.35 Sulphonamides. CTH No change 
29.36 Provitamins and vitamins, natural or 
reproduced by synthesi s (including natural 
concentrates), derivatives thereof used primarily as vitamins, and intermixtures of 
the foregoing, whether or not in any 
solvent. CTSH HS2007(WCO 
recommendation) 
29.37    Hormones, prostaglandins, thromboxanes 
and leukotrienes, natural or reproduced by 
synthesis; derivatives and structural 
analogues thereof, including chain modified polypeptides, used primarily as hormones. CTSH HS2012 
(WCO recommendation in 
light of Chapter Primary 
Rules) 
29.38 Glycosides, natural or reproduced by 
synthesis, and their salts, ethers, esters and other derivatives. CTSH  No change 
29.39 Vegetable alkaloids, natural or reproduced 
by synthesis, and their salts, ethers, esters 
and other derivatives. CTSH HS2012 
(WCO recommendation in 
light of Chapter Primary Rules) 
29.40 Sugars, chemically pure, other than 
sucrose, lactose, maltose, glucose and 
fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 29.37, 29.38 or 29.39. CTH No change 
29.41 Antibiotics. CTSH No change  
29.42 Other organic compounds. CTH No change  
 JOB/RO/5/Rev.1 
 
- 43 - 
 
  CHAPTER 30 
Chapter Note:  Non-origin  conferring processes 
[For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives 
enumerated in HS Chapter Notes 1(f) and 1(g) to Chapter 29 for the purposes indicated therein is 
not to be considered as origin conferring.] 
Primary Rule 1:  Chemical Reaction  A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, 
or by altering the spatial arrangement of atoms in a molecule.  
The following are not considered to be chemical reactions for the purposes of this definition: 
(a)  dissolving in water or other solvents; 
(b)   the elimination of solvents including solvent water; or 
(c)  the addition or elimination of water of crystallization 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and blends   
[Except for goods of heading 30.03 the deliberate an d proportionally controlled mixing or blending 
(including dispersing) of materials, other than the addition of diluents only to conform to 
predetermined specifications which results in the production of a good having physical or chemical 
characteristics which are relevant to the purposes or uses of the good and are different from the 
input materials is to be considered to be as origin conferring.] 
Primary Rule 3:  Purification   
Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 80% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
 (i)  pharmaceutical, medical, cosmetic, veterinary or food grade substances;  
 (ii)  chemical products and reagents for analytical, diagnostic or laboratory uses;  (iii) elements and components for use in micro-electronics;   (iv) specialized optical uses; 
 (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
 (vi) carriers used in a separation process; or   (vii) nuclear grade uses. 
Primary Rule 4:  Change in particle size   
[The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having  a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and 
have different physical or chemical characteristics from the input materials is to be considered as origin conferring.  This rule shall not be applied to heading 30.04.] 
Primary Rule 5:  Standard Materials  
Standard materials (including standard solutions) are preparations suitable for analytical, 
calibrating or referencing uses having precise degrees of purity or proportions which are certified JOB/RO/5/Rev.1 
 
- 44 - 
 
  b y  t h e  m a n u f a c t u r e r .   T h e  p r o d u c t i o n  o f  s t a n d a r d  m a t e r i a l s  i s  t o  b e  c o n s i d e r e d  a s  o r i g i n  
conferring.    
Primary Rule 6:  Isomer Separation   The isolation or separation of isomers from a mixture of isomers is to be considered as origin 
conferring. 
Primary Rule 7:  Biotechnological Processes  (a)  Biological or biotechnological culturing, hybridization or genetic modification of: 
 (i) micro-organisms (bacteria, viruses (including phages) etc.); or 
 (ii) human, animal or plant cells; and 
(b)  production, isolation or purification of cellular or intercellular structures (such as isolated 
genes, gene fragments and plasmids) are to be considered as origin conferring. 
Chapter Residual Rule  
[When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
1. Goods of headings 30.03 and 30.04 produced by mixing or otherwise combining materials of 
different origins, originate in the country that produced the therapeutic or prophylactic materials 
(disregarding solvents and other non-active additives) that predominate by weight or volume, as 
appropriate, over those of each other single country.  
2. Goods of Subheading 3006.50 that satisfy the ch ange of heading rule merely as a result of 
putting up articles in first aid boxes or kits, originate in the country that produced the largest 
number of articles in the box or kit. 
3. The country of origin of goods of subheading  3005.90 that contain textile material shall be 
the country where the textile material was formed, or in the case of a good containing textile 
materials of more than one country, the origin of the good is the country in which the textile 
material that predominates by weight was formed.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
30.01 Glands and other organs for organo-
therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere 
specified or included. As specified for subheadings HS2002 
HS2007  
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)  JOB/RO/5/Rev.1 
 
- 45 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
30.02 Human blood; animal blood 
prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. CTSH HS2012 (WCO 
recommendation)
 
30.03 Medicaments (excluding goods of 
heading No. 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or 
prophylactic uses, not put up in 
measured doses or in forms or packings for retail sale. CTH, except from split subheading 
ex3006.80(h) HS2002 
(CTH rule at subheading level transposed with exceptions)  
30.04 Medicaments (excluding goods of 
heading 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. CTH, except from split subheading 
ex3006.80(i) or except by mere 
pressing of tablets or by mere encapsulation. HS2002 
(CTH rule at 
subheading level transposed with exceptions)  
30.05 Wadding, gauze, bandages and 
similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. As specified for split headings  HS2002 
(CTH rule at heading level transposed with exceptions) 
ex3005(a) - Impregnated or coated with 
pharmaceutical substances CTH, except from split subheadings 
ex3006.80(j), ex3006.80(k) or subheading  ex3825.30(b) or ex3825.30(c).  
ex3005(b) -  Not impregnated or coated with 
pharmaceutical substances CTH, except from subheading 
ex3006.80(j), ex3006.80(k), ex3825.30(b), ex3825.30(c) or the headings of Section XI  
30.06 Pharmaceutical goods specified in 
Note 4 to this Chapter. As specified for subheadings  HS2002 
HS2007 
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   
 -- Other plates, sheets, film, foil 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  JOB/RO/5/Rev.1 
 
- 46 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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  
ex3006.10(i) --- Of polycarbonates, alkyd resins, 
polyallyl esters or other polyesters of poly(ethylene 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 rege nerated 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 cellulose 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  
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  JOB/RO/5/Rev.1 
 
- 47 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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 30cm, 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 heading 
ex60.02(a), split subheading ex3006.92(m) or subheadings 3006.20-60  
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 thread, other than those of heading 60.01. CTSHS, except from split heading 
ex60.02(a), split subheading 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 crocheted 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 heading 
ex60.03(a), split subheading ex3006.92(m) or subheadings 3006.20-60  
ex3006.10(bi) --- Knitted or crocheted fabrics of a 
width not exceeding 30cm, other than those of heading 60.01 or 60.02 of cotton CTSHS, except from split heading 
ex60.03(a), split subheading ex3006.92(m) or subheadings 3006.20-60  
ex3006.10(ci) --- Knitted or crocheted fabrics of a 
width not exceeding 30cm, other than those of heading 60.01 or 60.02 of synthetic fibres CTSHS, except from split heading 
ex60.03(a), split subheading ex3006.92(m) or subheadings 3006.20-60  
ex3006.10(di) --- Knitted or crocheted fabrics of a 
width not exceeding 30cm, other than those of heading 60.01 or 60.02 of artificial fibres CTSHS, except from split heading 
ex60.03(a), split subheading ex3006.92(m) or subheadings 3006.20-60  
ex3006.10(ei) --- Other knitted or crocheted fabrics of 
a width not exceeding 30cm, other than those of heading 60.01 or 60.02. CTSHS, except from split heading 
ex60.03(a), split subheading 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 heading 
ex60.05(a), split subheading 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  JOB/RO/5/Rev.1 
 
- 48 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
3006.60 -  Chemical contraceptive preparations 
based on hormones, on other products of heading 29.37 or on spermicides CTH   
3006.70 - Gel preparations designed to be used 
in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments CTSH, except from subheading 
3824.90 or split subheadings ex2842.10(a) or ex3006.92(l)  
  - Other:    
3006.91 - Appliances identifiable 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 
ex3001.90(a)  
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 split subheading 
ex3001.90(b)   
 -- 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 veterinary 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 substances or put up in 
forms or packings for retail sale for 
medical, surgical, dental or veterinary purposes.   
ex3006.92(j) 
 --- Impregnated or coated with  
pharmaceutical substances CTSHS, except from split heading 
ex30.05(a), ex30.05(b).  
ex3006.92(k) 
 --- Not impregnated or coated with 
pharmaceutical substances CTSHS, except from split heading 
ex30.05(a), ex30.05(b) or from the headings of Section XI  
 -- Pharmaceutical goods specified in 
Note 4 to this Chapter   JOB/RO/5/Rev.1 
 
- 49 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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 and medical instruments CTSHS, except from subheading 
3006.70 and split subheading ex2842.10(a)  
ex3006.92(m) --- Other CTSHS, except from subheadings 
3006.10 to 3006.60  
 
CHAPTER 31 
Chapter Note:  Non-Origin Conferring Processes [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives 
enumerated in HS Chapter Notes 1(f) and 1(g) to Chapter 29 for the purposes indicated therein is 
not to be considered as origin conferring.] 
Primary Rule 1:  Chemical Reaction   
A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
The following are not to be considered as chemical  reactions for the purposes of this definition: 
(1) dissolving in water or other solvents; 
(2) the elimination of solvents including solvent water; or (3) the addition or elimination of water of crystallization 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and Blends   [The deliberate and proportionally controlled mixing or blending (including dispersing) of materials 
other than the addition of diluents only to conform to predetermined specifications which results in 
the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered as origin conferring.] 
Primary Rule 3:  Purification    
Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elim ination of 80 percent of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
 (i) pharmaceutical, medical, cosmetic, veterinary or food grade substances;  
 (ii) chemical products and reagents for analytical, diagnostic or laboratory uses;  (iii) elements and components for use in micro-electronics;  
 (iv) specialized optical uses; 
 (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);  (vi)  carriers used in a separation process; or  
 (vii) nuclear grade uses. JOB/RO/5/Rev.1 
 
- 50 - 
 
  Primary Rule 4:  Standard Materials   
Standard materials (including standard solutions) are preparations suitable for analytical, 
calibrating or referencing uses having precise degrees of purity or proportions which are certified b y  t h e  m a n u f a c t u r e r .   T h e  p r o d u c t i o n  o f  s t a n d a r d  m a t e r i a l s  i s  t o  b e  c o n s i d e r e d  a s  o r i g i n  
conferring.    
Primary Rule 5:  Isomer Separation   The isolation or separation of isomers from a mixture of isomers is to be considered as origin 
conferring. 
Chapter Residual Rule [When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
Goods of this chapter produced by mixing or otherwise combining materials of different origins, 
originate in the country that produced the fertilizing materials (disregarding solvents) that 
predominate by weight or volume, as appropriate, over those of each other single country.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 31 Fertiliser.   
31.01 Animal or vegetable fertilisers, whether 
or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. CTH No change 
31.02 Mineral or chemical fertilisers, 
nitrogenous. CTH HS2007 
(no change required) 
31.03 Mineral or chemical fertilisers, 
phosphatic. CTH HS2007 
(no change required) 
31.04 Mineral or chemical fertilisers, potassic. CTH HS2007 
(no change required) 
31.05 Mineral or chemical fertilisers 
containing 2 or 3 of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg. As specified for subheadings  
3105.10 - Goods of this Chapter in tablets or similar 
forms or in packages of a gross weight not exceeding 10kg CTSH, except when resulting from 
putting up in tablets or similar forms or in packages. No change 
3105.20 - Mineral or chemical fertilisers containing 
the three fertilising elements nitrogen, phosphorus and potassium CTH No change  
3105.30 - Diammonium hydrogenorthophosphate 
(diammonium phosphate) CTH No change  
3105.40 - Ammonium dihydrogenorthophosphate 
(monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) CTH No change  
 - Other mineral or chemical fertilisers 
containing the 2 fertilising elements nitrogen and phosphorus:   
3105.51 --   Containing nitrates and phosphates CTH No change  
3105.59 --   Other CTH No change  JOB/RO/5/Rev.1 
 
- 51 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
3105.60 - Mineral or chemical fertilisers containing 
the 2 fertilising elements phosphorus and potassium CTH No change  
3105.90 - Other CTH No change  
 
CHAPTER 32 
Chapter Note:  Non-Origin Conferring Processes 
[For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives 
enumerated in HS Chapter Notes 1(f) and 1(g) to Chapter 29 for the purposes indicated therein is not origin conferring.] 
Primary Rule 1:  Chemical Reaction 
A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, 
or by altering the spatial arrangement of atoms in a molecule.  
The following are not to be considered as chemical  reactions for the purposes of this definition: 
(1) dissolving in water or other solvents; 
(2) the elimination of solvents including solvent water; or 
(3) the addition or elimination of water of crystallization. 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and Blends  
[(a) The deliberate and proportionally controlled mixing or blending (including dispersing) of 
materials other than the addition of diluents on ly to conform to predetermined specifications 
which results in the production of a good having physical or chemical characteristics which 
are relevant to the purposes or uses of the g ood and are different from  the input materials is 
to be considered as origin conferring. 
(b) Notwithstanding paragraph 1, the processing of crude dyestuffs and pigments (including the 
addition of diluents only) to produce a standardized product fulfilling prescribed 
specifications for shade, brightness, colour strength, particulate size, particle distribution or solubility is to be considered as origin conferring.] 
Primary Rule 3:  Purification   
Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 80% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
 (i) pharmaceutical, medical, cosmetic, veterinary or food grade substances;  
 (ii) chemical products and reagents for analytical, diagnostic or laboratory uses;  (iii) elements and components for use in micro-electronics;   (iv) specialized optical uses; 
 (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
 (vi) carriers used in a separation process; or   (vii) nuclear grade uses. JOB/RO/5/Rev.1 
 
- 52 - 
 
  Primary Rule 4:  Change in particle size 
[The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having  a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and 
have different physical or chemical characteristics from the input materials is to be considered as 
origin conferring.] 
Primary Rule 5:  Standard Materials  
Standard materials (including standard solutions) are preparations suitable for analytical, 
calibrating or referencing uses having precise degrees of purity or proportions which are certified b y  t h e  m a n u f a c t u r e r .   T h e  p r o d u c t i o n  o f  s t a n d a r d  m a t e r i a l s  i s  t o  b e  c o n s i d e r e d  a s  o r i g i n  conferring.    
Primary Rule 6:  Isomer separation  
The isolation or separation of isomers from a mixture of isomers is to be considered as origin 
conferring. 
Chapter Residual Rule 
[When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
Goods of this chapter produced by mixing or otherwise combining materials of different origins, 
originate in the country that produced the materials of this chapter (disregarding solvents) that predominate by weight or volume, as appropriate, over those of each other single country.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
32.01 Tanning extracts of vegetable origin; 
tannins and their salts, ethers, esters and other derivatives. As specified for split heading  HS2007 
HS2012  
ex32.01(a) -Tannins CTHS  
ex32.01(b) -Other CTH Simplified 
(eliminated exception from ex28.52) 
32.02 Synthetic organic tanning substances; 
inorganic tanning su bstances; tanning 
preparations, whether or not containing natural tanning subs tances; enzymatic 
preparations for pre-tanning. As specified for subheadings   
3202.10 - Synthetic organic tanning substances CTH No change  
3202.90 - Other CTSH No change  
32.03 Colouring matter of vegetable or animal 
origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. CTH No change  
32.04 Synthetic organic colouring matter, whether 
or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products  of a kind used as 
fluorescent brightening agents or as luminophores, whether or not chemically defined. CTSH No change  JOB/RO/5/Rev.1 
 
- 53 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
32.05 Colour lakes; preparations as specified in 
Note 3 to this Chapter based on colour lakes. CTH No 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. As specified for subheading   HS2007 
(CTSHS rule for new split subheadings)  
 - Pigments and preparations based on titanium 
dioxide:   
3206.11 -- Containing 80% or more by weight of titanium 
dioxide calculated on the dry matter CTSH No change 
3206.19 -- Other CTSH No change  
3206.20 - Pigments and preparations based on chromium 
compounds CTSH No change  
 - Other colouring matter and other preparations:   
3206.41 -- Ultramarine and preparations based thereon CTSH No change  
3206.42 -- Lithopone and other pigments and 
preparations based on zinc sulphide CTSH No change  
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)  
32.07 Prepared pigments, prepared opacifiers and 
prepared colours, vitrifiable enamels and 
glazes, engobes (slips), liquid lustres and 
similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. CTSH No change 
32.08 Paints and varnishes (including enamels 
and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. As specified for split headings   
ex32.08(a) - Paints and varnishes (including enamels and 
lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium;  CTHS No change  
ex32.08(b) -  Solutions as defined in note 4 to this Chapter CTH, except from headings 
39.01 to 39.13 No change  
32.09 Paints and varnishes (including enamels 
and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. CTH No change  
32.10 Other paints and varnishes (including 
enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. CTH No change  
32.11 Prepared driers. CTH No change  
32.12 Pigments (including metallic powders and 
flakes) dispersed in non-aqueous media, in 
liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale. As specified for subheadings   
3212.10 - Stamping foils CTSH No change  
3212.90 - Other CTH No change  JOB/RO/5/Rev.1 
 
- 54 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
32.13 Artists', students' or signboard painters' 
colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. CTH, except when resulting only 
from putting in tablets, tubes, jars, bottles, pans or in similar forms or packings  No change  
32.14 Glaziers' putty, grafting putty, resin 
cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like. CTH, except from subheading 
3824.50  No change  
32.15 Printing ink, writing or drawing ink and 
other inks, whether or not concentrated or solid. CTSH No change  
 
CHAPTER 33 
Chapter Note 1:  Non Origin-Conferring Processes [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives 
enumerated in HS Chapter Notes 1(f) and 1(g) to Chapter 29 for the purposes indicated therein is 
not origin conferring.] 
Chapter Note 2:  Change in use   
The change of classification resulting from the mere change in use is not to be considered as 
origin-conferring. 
Primary Rule 1:  Mixtures and Blends   For the purposes of headings 33.02, 33.04, 33.05, 33.06 and 33.07, the deliberate and 
proportionally controlled mixing or blending (including dispersing) of materials other than the 
addition of diluents only to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of 
the good and are different from the input materials is to be considered as origin conferring.  
However, the mere addition of the goods of headings 33.01 or 33.02 to the goods of other 
headings of this Chapter should not be considered as producing a good having physical or chemical 
characteristics which are relevant to the purpos es or uses of the good under this Chapter. 
Primary Rule 2:  Purification     Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 80% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
 (i) pharmaceutical, medical, cosmetic, veterinary or food grade substances;  
 (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
 (iii) elements and components for use in micro-electronics;  
 (iv) specialized optical uses;  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);  (vi) carriers used in a separation process; or  
 (vii) nuclear grade uses. 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. JOB/RO/5/Rev.1 
 
- 55 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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 HS2007 
(WCO recommendation to keep CTSH rule at heading level) 
33.02 Mixtures of odoriferous substances and 
mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a 
kind used for the manufacture of 
beverages. [See Note 1 of this Chapter] No change  
33.03 Perfumes and toilet waters. CTH, except by mere 
dilution or by mere addition 
of alcohol to odoriferous 
substance or to a perfume base. No change  
33.04 Beauty or make-up preparations and 
preparations for the care of the skin 
(other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. CTSH 
 No change  
33.05 Preparations for use on the hair. CTSH No change  
33.06 Preparations for oral or dental hygiene, 
including denture fixative pastes and powders; yarn used to clean between the 
teeth (dental floss), in individual retail 
packages. As specified for subheadings   
3306.10 - Dentifrices CTSH No change  
3306.20 - Yarn used to clean between the teeth (dental 
floss) CTH, except by cutting and 
putting up for retail sale only No change  
3306.90 - Other CTSH 
 No change  
33.07 Pre-shave, shaving or after-shave 
preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. CTSH No change  
 
CHAPTER 34 
Chapter Note:  Non-Origin Conferring Processes 
[For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives 
enumerated in HS Chapter Notes 1(f) and 1(g) to Chapter 29 for the purposes indicated therein is not to be considered as origin conferring.] 
Primary Rule 1:  Chemical Reaction  
A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, 
or by altering the spatial arrangement of atoms in a molecule.  
The following are not to be considered as chemical  reactions for the purposes of this definition: 
(1) dissolving in water or other solvents; 
(2) the elimination of solvents including solvent water; or JOB/RO/5/Rev.1 
 
- 56 - 
 
  (3) the addition or elimination of water of crystallization. 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and Blends   [The deliberate and proportionally controlled mixing or blending (including dispersing) of materials 
other than the addition of diluents only to conform to predetermined specifications which results in 
the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered as 
origin conferring.] 
Primary Rule 3:  Purification   Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 80% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
 (i) pharmaceutical, medical, cosmetic, veterinary or food grade substances;  
 (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
 (iii) elements and components for use in micro-electronics;  
 (iv) specialized optical uses;  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);  (vi) carriers used in a separation process; or  
 (vii) nuclear grade uses. 
Primary Rule 4:  Reduct ion in particle size  
The deliberate and controlled reduction in particle size of a good, other than by merely crushing, 
resulting in a good having a defined particle size, defined particle size distribution or defined 
surface area, which are relevant to the purposes of  the resulting good and have different physical 
or chemical characteristics from the input materials is to be considered as origin conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
34.01 Soap; organic surface-active products 
and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. As specified for split headings  HS2002 
(WCO recommendation to keep CTHS rule at heading level) 
ex34.01(a) - Paper, waddin g, felt and non-wovens, 
impregnated, coated or covered with soap or detergent  CTHS  
ex34.01(b) 
  - Organic surface-active products and 
preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap CTHS, except from heading 
3402.   JOB/RO/5/Rev.1 
 
- 57 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex3401(c) - Other CTHS, except from split 
heading ex34.01(a)  
34.02 Organic surface-active agents (other 
than soap); surface-active preparations, 
washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01. As specified for subheadings HS2002 
(WCO 
recommendation to keep CTHS rule at heading level) 
 - Organic surface-active agents, whether or 
not put up for retail sale:   
3402.11 --   Anionic CTSH  
3402.12 --   Cationic CTSH  
3402.13 --   Non-ionic CTSH  
3402.19 --   Other CTSH  
3402.20 - Preparations put up for retail sale CTH, except from split 
heading ex34.01(b)  
3402.90 - Other CTH  
34.03 Lubricating preparations (including 
cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on 
lubricants) and preparations of a kind 
used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals. CTH No change 
34.04 Artificial waxes and prepared waxes. CTH HS2007 
(no change required) 
34.05 Polishes and creams, for footwear, 
furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04. As specified for split headings   
ex34.05(a) - In the form of paper, wadding, felt, 
nonwovens, cellular plastics or cellular rubber, impregnated, co ated or covered with 
such preparations  CTHS No change  
ex34.05(b) - Other  CTH No change  
34.06 Candles, tapers and the like. CTH No change  
34.07 Modelling pastes, including those put up 
for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). CTH No change  
 
CHAPTER 35 
Chapter Note:  Non-Origin Conferring Processes 
[For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives 
enumerated in HS Chapter Notes 1(f) and 1(g) to Chapter 29 for the purposes indicated therein is 
not to be considered as origin conferring.] JOB/RO/5/Rev.1 
 
- 58 - 
 
  Primary Rule 1:  Chemical Reaction    
A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
The following are not to be considered as chemical  reactions for the purposes of this definition: 
(1) dissolving in water or other solvents; 
(2) the elimination of solvents including solvent water; or 
(3) the addition or elimination of water of crystallization 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and Blends  [For the purposes of subheading 3502.20 and headings 35.06 and 35.07, the deliberate and 
proportionally controlled mixing or blending (including dispersing) of materials other than the 
addition of diluents only to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of 
the good and are different from the input materials is  to be considered to be  as origin conferring.] 
Primary Rule 3:  Purification  Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 50% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
(i) pharmaceutical, medical, cosmetic, veterinary or food grade substances;  
(ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
(iii) elements and components for use in micro-electronics;  
(iv) specialized optical uses; (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
(vi) carriers used in a separation process; or  
(vii) nuclear grade uses. 
Primary Rule 4:  Reduct ion in particle size  
The deliberate and controlled reduction in particle size of a good, other than by merely crushing, 
resulting in a good having a defined particle size, defined particle size distribution or defined 
surface area, which are relevant to the purposes of  the resulting good and have different physical 
or chemical characteristics from the input materials is to be considered as origin conferring. 
Primary Rule 5:  Standard Materials  
Standard materials (including standard solutions) are preparations suitable for analytical, 
calibrating or referencing uses having precise degrees of purity or proportions which are certified 
b y  t h e  m a n u f a c t u r e r .   T h e  p r o d u c t i o n  o f  s t a n d a r d  m a t e r i a l s  i s  t o  b e  c o n s i d e r e d  a s  o r i g i n  
conferring. 
Primary Rule 6:  Isomer Separation  The isolation or separation of isomers from a mixture of isomers is to be considered as origin-
conferring. JOB/RO/5/Rev.1 
 
- 59 - 
 
  [Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
35.01 Casein, caseinates and other 
casein derivatives; casein glues. As specified for subheading HS2012 
(new exceptions required) 
3501.10 - Casein CTH  
3501.90 - Other As specified for split subheadings  
ex3501.90(a) -Casein glues CTSHS  
ex3501.90(b) -Other CTSH Simplified (eliminated 
exception from ex28.52) 
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 HS2007 
HS2012 (no change required) 
 - Egg albumin:   
3502.11 -- Dried CTSH No change 
3502.19 -- Other CTH, except from heading 04.07 or 
04.08 No change 
3502.20 - Milk albumin, including 
concentrates of two or more whey 
proteins CTH No change 
3502.90 - Other CTH Simplified (eliminated 
exception from ex28.52) 
35.03 Gelatin (including gelatin in 
rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin 
derivatives; isinglass; other 
glues of animal origin, excluding casein glues of heading No. 35.01. CTH No change 
35.04 Peptones and their derivatives; 
other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. CTH HS2007 
HS2012 (no change required) Simplified (eliminated exception from ex28.52) 
35.05 Dextrins and other modified 
starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. As specified for subheadings   
3505.10 - Dextrins and other modified 
starches CTH No change  
3505.20 - Glues CTSH  No change  
35.06 Prepared glues and other 
prepared adhesives, not 
elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg. CTSH No change  
35.07 Enzymes; prepared enzymes not 
elsewhere specified or included. CTH No change  
 JOB/RO/5/Rev.1 
 
- 60 - 
 
  CHAPTER 36 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 36 Explosives; pyro technic products; matches; 
pyrophoric alloys; certain combustible 
preparations.   
36.01 Propellent powders. CTH No change  
36.02 Prepared explosives, other than propellent 
powders. CTH No change  
36.03 Safety fuses; detona ting fuses; percussion 
or detonating caps; igniters; electric detonators. CTH No change  
36.04 Fireworks, signalling flares, rain rockets, 
fog signals and other pyrotechnic articles. CTH No change  
36.05 Matches, other than pyrotechnic articles of 
heading No. 36.04. CTH No change  
36.06 Ferro-cerium and other pyrophoric alloys in 
all forms; articles of combustible materials 
as specified in Note 2 to this Chapter. CTH except when this change 
results from the liquefaction or 
putting up for retail sale of products of other headings  No change  
 
CHAPTER 37 
Chapter Note:  Non-Origin Conferring Processes 
[For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives 
enumerated in HS Chapter Notes 1(f) and 1(g) to Chapter 29 for the purposes indicated therein is not to be considered as origin conferring.] 
Primary Rule:  Mixtures and Blends     
[For the purposes of heading 37.07,  the deliberate and proportionally controlled mixing or blending 
(including dispersing) of materials other than the addition of diluents only to conform to predetermined specifications which results in the production of a good having physical or chemical 
characteristics which are relevant to the purposes or uses of the good and are different from the 
input materials is to be considered as origin conferring.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 37 Photographic or cinematographic goods   
37.01 Photographic plates and film in the flat, 
sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs. As specified for subheadings   
3701.10 - For X-ray CTH except from heading 37.02 No change  
3701.20 - Instant print film CTH No change  
3701.30 - Other plates and film, with any side 
exceeding 255mm CTH except from heading 37.02 No change  
 --   Other   
3701.91 --   For colour photography (polychrome) CTH except from heading 37.02 No change  
3701.99 --   Other CTH except from heading 37.02 No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
37.02 Photographic film in rolls, sensitised, 
unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. CTH, except from heading 37.01 HS2002 
HS2007 HS2012 (no change required) 
37.03 Photographic paper, paperboard and 
textiles, sensitised, unexposed. CTH No change  
37.04 Photographic plates, film, paper, 
paperboard and textiles, exposed but not developed. CTH No change  
37.05 Photographic plates and film, exposed 
and developed, other than 
cinematographic film. CTH HS2007 
(no change 
required) 
37.06 Cinematographic film, exposed and 
developed, whether or not 
incorporating sound track or consisting 
only of sound track. CTH No 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. CTH, except split heading 
ex28.52(zii) HS2007 
(exception to CTH 
rule due to 
rectification of heading)  
 
CHAPTER 38 
Chapter Note:  Non-Origin Conferring Processes [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives 
enumerated in HS Chapter Notes 1(f) and 1(g) to Chapter 29 for the purposes indicated therein is 
not to be considered as origin conferring.] 
Primary Rule 1:  Chemical Reaction    
A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
The following are not considered as chemical re actions for the purposes of this definition: 
(1) dissolving in water or other solvents; 
(2) the elimination of solvents including solvent water; or (3) the addition or elimination of water of crystallization. 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and Blends   
[For the purposes of headings 38.01, 38.04, 38.06, 38.07, 38.08 through 38.15, 38.19 through 
38.21, 38.23 and 38.24,  the deliberate and proportionally controlled mixing or blending (including 
dispersing) of materials other than the addition of diluents only to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics 
which are relevant to the purposes or uses of th e good and are different from the input materials 
is to be considered as origin conferring.] JOB/RO/5/Rev.1 
 
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  Primary Rule 3:  Purification   
Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 80% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
(i) pharmaceutical, medical, cosmetic, veterinary or food grade substances;  
(ii) chemical products and reagents for analytical, diagnostic or laboratory uses; (iii) elements and components for use in micro-electronics;  (iv) specialized optical uses; 
(v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
(vi) carriers used in a separation process; or (vii) nuclear grade uses. 
Primary Rule 4:  Change in particle size 
[For the purposes of headings 38.02, 38.08, 38.09, 38.11, 38.12 and 38.15, the deliberate and 
controlled modification in particle size of a good , other than by merely crushing [or pressing,] 
resulting in a good having a defined particle size, defined particle size distribution or defined 
surface area, which are relevant to the purposes of  the resulting good and have different physical 
or chemical characteristics from the input materials is to be considered as origin conferring.] 
Primary Rule 5:  Standard Materials  
Standard materials (including standard solutions) are preparations suitable for analytical, 
calibrating or referencing uses having precise degrees of purity or proportions which are certified b y  t h e  m a n u f a c t u r e r .   T h e  p r o d u c t i o n  o f  s t a n d a r d  m a t e r i a l s  i s  t o  b e  c o n s i d e r e d  a s  o r i g i n  
conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 38 Miscellaneous chemical products.   
38.01 Artificial graphite; colloidal or 
semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. As specified for subheadings   
3801.10 -  Artificial graphite CTSH; or 
Change within the subheading from waste, scrap or worn-out articles  No change 
3801.20 -  Colloidal or semi-colloidal graphite CTSH No change 
3801.30 -  Carbonaceous pastes for electrodes 
and similar pastes for furnace linings CTSH No change 
3801.90 -  Other CTSH No change 
38.02 Activated carbon; activated 
natural mineral products; animal 
black, including spent animal 
black. CTH No change 
38.03 Tall oil, whether or not refined. As specified for split headings   
ex38.03(a) -  Refined CTHS No change 
ex38.03(b) -  Other CTH No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
38.04 Residual lyes from the 
manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03. CTH No 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. As specified for subheading HS2007 
(new subheading with a CTSHS rule) 
3805.10 - Gum, wood or sulphate turpentine 
oils CTH No change 
3805.90 - Other As specified for split subheading  
3805.90(a) -- Pine oil CTSHS CTSHS rule 
applies to new subheading 
3805.90(b) -- Other CTSHS CTSHS rule 
applies to new subheading 
38.06 Rosin and resin acids, and 
derivatives thereof; rosin spirit and rosin oils; run gums. CTSH No change 
38.07 Wood tar; wood tar oils; wood 
creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. CTH No 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). CTH HS2007 
HS2012 (no change required) 
38.09 Finishing agents, dye carriers to 
accelerate the dyeing or fixing of dyestuffs and other products and 
preparations (for example, 
dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. CTH  No change 
38.10 Pickling preparations for metal 
surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. CTH No change 
38.11 Anti-knock preparations, 
oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for 
mineral oils (including gasoline) 
or for other liquids used for the same purposes as mineral oils. CTH No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
38.12 Prepared rubber accelerators; 
compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics. CTH  No change 
38.13 Preparations and charges for fire-
extinguishers; charged fire-extinguishing grenades. CTH No change 
38.14 Organic composite solvents and 
thinners, not elsewhere specified or included; prepared paint or varnish removers. CTH No change 
38.15 Reaction initiators, reaction 
accelerators and catalytic preparations, not elsewhere specified or included. CTH No change 
38.16 Refractory cements, mortars, 
concretes and similar compositions, other than products of heading No. 38.01. CTH No change 
38.17 Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than those of heading No. 27.07 or 29.02. CTH HS2002 
(no change required) 
38.18 Chemical elements doped for use 
in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. CTH, or change within this heading 
following the cutting into discs, wafers or similar forms, polishing or coating with an epitaxial layer. No change 
38.19 Hydraulic brake fluids and other 
prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. CTH No change 
38.20 Anti-freezing preparations and 
prepared de-icing fluids. CTH No change 
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  HS2007 
(addition of CTHS rule for new 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 CTHS rule applies 
to split heading 
38.21(b) -Other CTHS CTHS rule applies 
to split heading 
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) HS2002 
HS2007 (CTH rules transposed with exceptions due to 
heading 
rectification) 
38.23 Industrial monocarboxylic fatty 
acids; acid oils from refining; 
industrial fatty alcohols. CTSH No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
38.24 Prepared binders for foundry 
moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. CTSH HS2012 (WCO 
recommendation)
 
38.25 Residual products of the chemical 
or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. Option A:  CTH 
Option B:  The country of origin of this heading shall be the country in which waste of this heading is derived or collected from manufacturing or processing operations or from consumption. HS2002 (WCO 
recommendation and simplification proposed) 
38.26 Biodiesel and mixtures thereof, 
not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. CTSH, except from split subheading 
ex3824.90(b) HS2012 
(no change to HS2007 rule) 
 
CHAPTER 39 
Primary Rule 1:  Chemical Reaction  
A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
The following are not to be considered as chemical  reactions for the purposes of this definition: 
(1) dissolving in water or other solvents; 
(2) the elimination of solvents including solvent water; or 
(3) the addition or elimination of water of crystallization 
A chemical reaction as defined above is to be considered as origin conferring. 
This definition comprises all types of polymerization reactions and chemical modification of 
polymers, including cross-linking by hardener/cross-linking agents and irradiation.  
Primary Rule 2:  Mixtures and Blends     [The deliberate and proportionally controlled mixing or blending including dispersing of materials 
other than the addition of diluents only to conform to predetermined specifications which results in 
the production of a good having physical or chemical characteristics which are relevant to the 
purposes or uses of the good and are different from the input materials is to be considered as origin conferring.] 
Primary Rule 3:  Purification   
Purification is to be considered as origin conferring provided that one of the following criteria is 
satisfied: 
(a) purification of a good resulting in the elimination of 80% of the content of existing 
impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the 
following applications: 
(i) pharmaceutical, medical, cosmetic, veterinary or food grade substances;  
(ii) chemical products and reagents for analytical, diagnostic or laboratory uses; (iii) elements and components for use in micro-electronics;  
(iv) specialized optical uses; JOB/RO/5/Rev.1 
 
- 66 - 
 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
(vi) carriers used in a separation process; or  (vii) nuclear grade uses. 
Primary Rule 4:  Change in particle size 
[The deliberate and controlled modification in particle size of a good including micronizing by 
dissolving a polymer and subsequent precipitation, other than by merely crushing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which 
are relevant to the purposes of the resulting good and have different physical or chemical 
characteristics from the input materials is to be considered as origin conferring.] 
Chapter Residual Rule [When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
(1) Goods of headings 39.01 through 39.14 produced by mixing or otherwise combining 
materials of different origins, originate in the country that produced the polymers that 
predominate by weight or volume, as appropriate, over those of each other single country.]  
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 39 Plastics and articles thereof.   
39.01  Polymers of ethylene, in primary 
forms.  CTH No change 
39.02 Polymers of propylene or of other 
olefins, in primary forms. CTH No change  
39.03 Polymers of styrene, in primary 
forms. CTH No change  
39.04 Polymers of vinyl chloride or of 
other halogenated olefins, in primary forms. CTH No change  
39.05 Polymers of vinyl acetate or of other 
vinyl esters, in primary forms; other vinyl polymers in primary forms. CTH No change  
39.06 Acrylic polymers in primary forms. CTH No change  
39.07 Polyacetals, other polyethers and 
epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. As specified for subheading HS2007 
HS2012 (CTH rule transposed with exceptions) 
3907.10 - Polyacetals CTH No change 
3907.20 - Other polyethers CTH, except from subheading 
3002.10 CTH rule applies 
with exceptions 
3907.30 - Epoxide resins CTH No change 
3907.40 - Polycarbonates CTH No change 
3907.50 - Alkyd resins CTH No change 
3907.60 - Poly(ethylene terephthalate) CTH No change 
3907.70 - Poly(lactic acid) CTH No change 
 - Other polyesters: CTH No change 
3907.91 -- Unsaturated CTH No change 
3907.99 -- Other CTH No change 
39.08 Polyamides in primary forms. CTH No change 
39.09 Amino-resins, phenolic resins and 
polyurethanes, in primary forms. CTH No change 
39.10 Silicones in primary forms CTH No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
39.11 Petroleum resins, coumarone-indene 
resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. CTH No change 
39.12 Cellulose and its chemical 
derivatives, not elsewhere specified or included, in primary forms. CTH No change 
39.13 Natural polymers (for example, 
alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. As specified for subheading HS2012 
(CTH rule transposed with exceptions) 
3913.10 - Alginic acid, its salts and esters CTH No change 
3913.90 - Other CTH, except from subheading 
3002.10 CTH rule applies 
with exceptions 
39.14 Ion-exchangers based on polymers 
of headings Nos. 39.01 to 39.13, in primary forms. CTH No change 
39.15 Waste, parings and scrap of plastics. The origin shall be the country where 
the waste, parings and scrap of this 
heading are collected or derived from manufacturing or processing operations or from consumption.  No change 
39.16 Monofilament of which any cross-
sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. CTH, or change within this heading to 
reinforced, laminated or supported material.  No change 
39.17 Tubes, pipes and hoses, and fittings 
therefor (for example, joints, elbows, flanges) , of plastics. CTH, or change within this heading to 
reinforced, laminated or supported material.  No change 
39.18 Floor coverings of plastics, whether 
or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.  CTH No change 
39.19 Self-adhesive plates, sheets, film, 
foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. CTH, or change within this heading to 
reinforced, laminated or supported material.  No 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. As specified for subheading HS2002 
HS2007 (new exceptions to CTH rule at subheading level) 
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)  JOB/RO/5/Rev.1 
 
- 68 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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)  
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)  
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)  JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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)  
39.21 Other plates, sheets, film, foil and 
strip, of plastics. As specified for subheading HS2007 
(new exceptions to CTH rule at subheading level) 
 - 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)  
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.  
39.22 Baths, shower-baths, sinks, wash-
basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. CTH HS2002 
(no change required) 
39.23 Articles for the conveyance or 
packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. CTH No change 
39.24 Tableware, kitchenware, other 
household articles and toilet articles, of plastics. CTH No change 
39.25 Builders' ware of plastics, not 
elsewhere specified or included. [CTH]  
 No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
39.26 Other articles of plastics and articles 
of other materials of headings 39.01 to 39.14. As specified for subheadings HS2007 
HS2012 (new exceptions to CTH rule) 
3926.10 - Office or school supplies [CTH]  
3926.20 - Articles of apparel and clothing 
accessories (including gloves) [CTH except for split heading 
96.19(a), 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 split heading 
96.19(b), subheading 3006.91 or subheading 8536.70]  
 
CHAPTER 40 
Primary Rule 1:  Chemical Reaction 
A "chemical reaction" is a process (including a biochemical process) which results in a molecule 
with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, 
or by altering the spatial arrangement of atoms in a molecule.  
The following are not to be considered as chemical  reactions for the purposes of this definition: 
(a) dissolving in water or other solvents; 
(b) the elimination of solvents including solvent water; or 
(c) the addition or elimination of water of crystallization. 
A chemical reaction as defined above is to be considered as origin conferring. 
Primary Rule 2:  Mixtures and Blends  
[The deliberate and proportionally controlled mixing or blending (including dispersing) of materials 
other than the addition of diluents only to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the 
purposes or uses of the good and are different from the input materials is to be considered as 
origin conferring.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 40 Rubber and articles thereof.   
40.01 Natural rubber, balata, gutta-percha, 
guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. As specified for subheadings   
4001.10 - Natural rubber latex, whether or not pre-
vulcanised The origin shall be the country where 
the goods of this subheading are obtained in their natural or unprocessed state. No change 
 - Natural rubber in other forms:   JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
4001.21 --   Smoked sheets [The origin shall be the country 
where the good of this subheading are obtained in their natural or unprocessed state.] No change 
4001.22 --   Technically specified natural rubber 
(TSNR) [CTSH] No change 
4001.29 --   Other [CTSH] No change 
4001.30 - Balata, gutta-percha, guayule, chicle and 
similar natural gums The origin shall be the country where 
the goods of this heading are obtained in their natural or unprocessed state No change 
40.02 Synthetic rubber and factice derived 
from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of 
this heading, in primary forms or in 
plates, sheets or strip.  As specified for subheadings   
 - Styrene-butadiene rubber (SBR); 
carboxylated styrene-butadiene rubber 
(XSBR):   
4002.11 --   Latex CTH No change 
4002.19 --   Other CTH  No change 
4002.20 - Butadiene rubber (BR) CTH No change 
 - Isobutene-isoprene (butyl) rubber (IIR); 
halo-isobutene-isoprene rubber (CIIR or BIIR):   
4002.31 --   Isobutene-isoprene (butyl) rubber (IIR) CTH  No change 
4002.39 --   Other CTH  No change  
 - Chloroprene (chlorobutadiene) rubber 
(CR):   
4002.41 --   Latex CTH No change 
4002.49 --   Other CTH  No change 
 - Acrylonitrile-butadiene rubber (NBR):   
4002.51 --   Latex CTH No change 
4002.59 --   Other CTH  No change 
4002.60 - Isoprene rubber (IR) CTH  No change 
4002.70 - Ethylene-propylene-non-conjugated diene 
rubber (EPDM) CTH  No change 
4002.80 - Mixtures of any product of heading 40.01 
with any product of this heading CTH, except from heading 40.01 (See 
Primary Rule 2 of this Chapter) No change 
 - Other:   
4002.91 --   Latex CTH No change 
4002.99 --   Other CTH  No change 
40.03 Reclaimed rubber in primary forms or in 
plates, sheets or strip. CTH No change 
40.04 Waste, parings and scrap of rubber 
(other than hard rubber) and powders and granules obtained therefrom. The origin shall be the country where 
the rubber waste, parings and scrap of this heading are derived or collected from manufacturing or processing operations or from consumption No change 
40.05 Compounded rubber, unvulcanised, in 
primary forms or in plates, sheets or strip. CTH No change 
40.06 Other forms (for example, rods, tubes 
and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. CTH No change 
40.07 Vulcanised rubber thread and cord. CTH 
 No change 
40.08 Plates, sheets, strip, rods and profile 
shapes, of vulcanised rubber other than hard rubber. CTH  No change 
40.09 Tubes, pipes and hoses, of vulcanised 
rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). CTH HS2002 
(no change required) JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
40.10 Conveyor or transmission belts or 
belting, of vulcanised rubber. CTH HS2002 
HS2007 (no change required) 
40.11 New pneumatic tyres, of rubber. CTH HS2002 
(no change required) 
40.12 Retreaded or used pneumatic tyres of 
rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. As specified for subheadings  HS2002 
(no change required) 
 -  Retreaded tyres As specified for subheading level  
4012.11 --  Of a kind used on motor cars (including 
station wagons and racing cars) CTSH No change 
4012.12 --  Of a kind used on buses or lorries CTSH No change 
4012.13 --  Of a kind used on aircraft CTSH No change 
4012.19 --  Other CTSH No change 
4012.20 -  Used pneumatic tyres The origin shall be the country where 
the goods of this subheading were last collected and packed for 
shipment  No change 
4012.90 -  Other CTH No change 
40.13 Inner tubes, of rubber. CTH No change 
40.14 Hygienic or pharmaceutical articles 
(including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. CTH No change 
40.15 Articles of apparel and clothing 
accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber. CTH HS2002 
(simplification proposed by the WTO Secretariat) 
40.16 Other articles of vulcanised rubber 
other than hard rubber. CTH No change  
40.17 Hard rubber (for example, ebonite) in 
all forms, including waste and scrap; articles of hard rubber. As specified for split headings   
ex40.17(a) Slabs, blocks, plates, sheets, strips, rods, 
profile shapes, tubes, pipes and hoses  CTH No change  
ex40.17(b) Waste and scrap The origin shall be the country where 
the waste or scrap of this split 
heading is collected or derived from manufacturing or processing operations or from consumption No change  
ex40.17(c) Other CTHS No change  
 
CHAPTER 41 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
41.01 Raw hides and skins of bovine or equine 
animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. CTH HS2002 
HS2012 (no change required) 
41.02 Raw skins of sheep or lambs (fresh, or 
salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter. CTH HS2002 
(no change required) JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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 HS2002 
HS2007 (simplification proposed by the WTO Secretariat) 
41.04 Tanned or crust hides and skins of bovine 
(including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. As specified for split headings HS2002 
(simplification proposed by the WTO Secretariat) 
ex41.04(a) - Tanned in the wet state [CTHS]  
ex41.04(b) - Other [CTHS]  
41.05 Tanned or crust skins of sheep or lambs, 
without wool on, whether or not split, but 
not further prepared. As specified for split headings HS2002 
ex41.05(a) -  Tanned, in the wet state [CTHS]  
ex41.05(b) -  Other [CTHS]  
41.06 Tanned or crust hides and skins of other 
animals, without wool or hair on, whether or not split, but not further prepared. As specified for split headings HS2002 
(No change required) 
ex41.06(a) - Tanned, in the wet state [CTHS]  
ex41.06(b) - Other [CTHS]  
41.07 Leather further prepared after tanning or 
crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether 
or not split, other than leather of heading 
41.14. [CTH except from split 
heading ex41.04(b)]  HS2002 
(not simplified) 
ex41.07(a) -  Parchment dressed  [CTH]  
ex41.07(b) - Other [CTH]  
[41.08]   HS2002 - deleted 
[41.09]   HS2002 - deleted 
[41.10]   HS2002 - deleted 
[41.11]   HS2002 - deleted 
41.12 Leather further prepared after tanning or 
crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. CTH except from split heading 
ex41.05(b) HS2002 
(not simplified) 
41.13 Leather further prepared after tanning or 
crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. CTH except from split heading 
ex41.06(b) HS2002 
(not simplified) 
41.14 Chamois (including combination chamois) 
leather; patent leather and patent laminated leather; metallised leather. CTSH HS2002 
(CTSH rule for new heading) 
41.15 Composition leather with a basis of leather 
or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. As specified for subheading HS2002 
(change in the rule from heading to subheading level) 
4115.10 - Composition leather with a basis of leather or 
leather fibre, in slabs, sheets or strip, whether or not in rolls CTH  
4115.20 - Parings and other waste of leather or of 
composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour The origin shall be the country 
where the good of this heading is derived.  
 JOB/RO/5/Rev.1 
 
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  CHAPTER 42 
Definition:  Assembly in a single country  
(a) [For the purposes of this chapter, and subj ect to paragraph (b), the term "assembled in a 
single country" means that all of the assembly operations following the cutting of the fabric, 
or the knitting or crocheting, to shape of the parts have been performed in that country. 
(b) For the purposes of paragraph (a) performing  or not performing operations such as the 
following shall not affect the determination of whether the good has been assembled in a 
single country: 
- attaching to garments or accessories items such as accessories, buttons and other 
fasteners, pockets, trimmings, cuffs, plackets, labels, foot straps, ornaments, belt loops, epaulettes collars; 
- making button holes, hemming, pressing, stone or acid washing.] 
Chapter Note:  Minor processing operations not affecting origin  
[For the purposes of determining the country of origin for goods in Chapter 42 that are not wholly 
obtained in one country, the following individu al processes, considered singly, are minimal 
operations and shall not affect the origin of the goods concerned, whether or not such processes result in changes of classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or other materials; or separating goods produced in the finished state 
by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; or 
(d) Putting up goods for retail sale or in sets or ensembles.]   
Chapter Residual Rule   
[When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
The country of origin of a good of heading 42.02 or 42.03 that was assembled from parts, but was 
not wholly assembled in a single country, is the country in which the most significant assembly operations were performed in the making-up of the good, without regard to the addition of buttons 
and other fasteners, belt and hanger loops, belts,  patch pockets, labels, foot straps, epaulettes, 
ornaments and other minor components.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 42 Articles of leather; saddlery and harness; 
travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).    
42.01  Saddlery and harness for any animal 
(including traces, leads, knees pads, muzzles, saddle clothes, saddle bags, dog coats and the like), of any material.  CTH No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
42.02 Trunks, suit-cases, vanity-cases, executive-
cases, brief-cases, school satchels, spectacle cases, binocular ca ses, camera cases, 
musical instrument cases, gun cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition 
leather, of sheeting of plastics, of textile 
materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. [CTH, provided the goods are 
assembled in a single country] No change  
42.03  Articles of apparel and clothing accessories, 
of leather or of composition leather.  [CTH, provided the goods are 
assembled in a single country] No change 
[42.04]   HS2007 - 
deleted 
42.05 Other articles of leather or of composition 
leather. As specified for split heading  HS2007 
(addition of CTHS rule for new split 
headings) 
ex42.05(a) - Of the kind used in machinery or mechanical 
appliances or for other technical uses. CTHS CTHS rule 
applies to new split heading 
ex4205(b) - Other CTHS CTHS rule 
applies to new split heading 
42.06 Articles of gut (other than silk-worm gut), of 
goldbeater's skin, of bladders or of tendons. CTH HS2007 
(no change required) 
 
CHAPTER 43 
Definition:  Assembly in a single country  
(a) [For the purposes of this chapter, and subj ect to paragraph (b), the term "assembled in a 
single country" means that all of the assembly operations following the cutting of the fabric, 
or the knitting or crocheting, to shape of the parts have been performed in that country. 
(b) For the purposes of paragraph (a) performing  or not performing operations such as the 
following shall not affect the determination of whether the good has been assembled in a 
single country: 
- attaching to garments or accessories items such as accessories, buttons and other 
fasteners, pockets, trimmings, cuffs, plackets, labels, foot straps, ornaments, belt loops, epaulettes collars; 
- making button holes, hemming, pressing, stone or acid washing.] 
Chapter Note:  Minor processing op erations not affecting origin.  
[For the purposes of determining the country of or igin for goods falling of headings 43.03 or 43.04 
that are not wholly obtained in one country, the fo llowing individual processes, considered singly, 
are minimal operations and shall not affect the orig in of the goods concerned, whether or not such 
processes result in changes of classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or other materials; or separating goods produced in the finished state 
by cutting along dividing threads or lines; JOB/RO/5/Rev.1 
 
- 76 - 
 
  (c) Assembling or joining goods by sewing, or stitching for convenience of shipment or other 
temporary purposes; or 
(d) Putting up goods for retail sale or in sets or ensembles.]  
Chapter Residual Rule   
[When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows: 
(1) The country of origin of goods of heading 43.03 that was assembled from parts, but was not 
wholly assembled in a single country, is the country in which the most significant assembly operations were performed in the making-up of the good, without regard to the addition of 
buttons and other fasteners, belt and hanger loop s, belts, patch pockets, labels, foot straps, 
epaulettes, ornaments and other minor components.] 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 43 Furskins and artificial fur; 
manufactures thereof.    
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. CTH HS2002 
HS2007 (simplification proposed by the WTO Secretariat) 
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. As specified for subheadings  HS2002 
HS2007 (no change required) 
 Whole skins, with or without head, 
tail or paws, not assembled:   
4302.11 --  Of mink CTH No change 
4302.19 --  Other CTH No change  
4302.20 -  Heads, tails, paws and other 
pieces or cuttings, not assembled CTH No change  
4302.30 -  Whole skins and pieces or cuttings 
thereof, assembled CTSH No change  
43.03  Articles of apparel, clothing 
accessories and other articles of 
furskin.  [CTH, provide the goods are assembled in a 
single country in accordance with the Notes 
of Chapters 61 or 62.]  No change  
43.04  Artificial fur and articles thereof.  As specified for split headings   
ex43.04(a) Articles of artificial fur, apparel [CTH, provided the goods are assembled in a 
single country in accordance with the Note of Chapter 62.] No change  
ex43.04(b) Articles of artificial fur, other [CTH provided the goods are assembled in a 
single country in accordance with the Note of Chapter 62.] No change  
ex43.04(c) Other CTH   No change  
 JOB/RO/5/Rev.1 
 
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  CHAPTER 44 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 44  Wood and articles of wood; wood 
charcoal.    
44.01 Fuel wood, in logs, in billets, in 
twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether 
or not agglomerated in logs, 
briquettes, pellets or similar forms. As specified for subheadings HS2012 
(no change required) 
4401.10 - Fuel wood, in logs, in billets, in twigs, in 
faggots or in similar forms CTH No change 
 - Wood in chips or particles:   
4401.21 -- Coniferous CTH No change 
4401.22 -- Non-coniferous CTH No change 
4401.30 - Sawdust and wood waste and scrap, 
whether or not agglomerated in logs, 
briquettes, pe llets or similar forms As specified for split subheadings  
ex4401.30(a) - Agglomerated CTSHS No change 
ex4401.30(b) - Not agglomerated The origin shall be the country where 
sawdust and waste and scrap of this subheading are derived or collected from manufacturing or processing operations or from consumption No change 
44.02 Wood charcoal (including shell or nut 
charcoal), whether or not agglomerated. As specified for split headings HS2007 
(no change required) 
ex44.02(a) - Agglomerated CTHS No change 
ex44.02(b) - Non-agglomerated CTH No change 
44.03 Wood in the rough, whether or not 
stripped of bark of sapwood, or roughly squared. CTH HS2002 
(no change required) 
44.04  
  Hoopwood; split poles; piles, pickets 
and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.  CTH No change 
44.05  Wood wool; wood flour.  CTH No change 
44.06  Railway or tramway sleepers (cross-
ties) of wood.  CTH No change 
44.07 Wood sawn or chipped lengthwise, 
sliced or peeled, whether or not 
planed, sanded or finger-jointed, of a thickness exceeding 6mm. As specified for split headings  HS2002 
HS2007 
(no change required) 
ex44.07(a) - Finger- or end-jointed CTHS No change 
ex44.07(b)  - Other  CTH No change 
44.08 Sheets for veneering (including those 
obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness 
not exceeding 6mm. As specified for split headings  HS2002 
(no change required) 
ex44.08(a) - Finger- or end-jointed  CTHS No change 
ex44.08(b)  -  Other  CTH No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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 or faces, whether or not planed, sanded or finger-jointed. As specified for split headings HS2007 
(no change required) 
ex44.09(a) - Finger or end-jointed CTHS No change 
ex44.09(b) - Other CTH No 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. As specified for split headings  HS2002 
HS2007 
(no change required) 
ex44.10(a) - Surface covered with sheets of wood, 
plastics, plastic impregnated paper or paper board or basic metal. CTHS No change 
ex44.10(b)  - Other  CTH No change 
44.11 Fibreboard of wood or other ligneous 
materials, whether or not bonded with resins or other organic 
substances. As specified for split headings HS2007 
(no change required) 
ex44.11(a) -Surface covered with sheets of wood, 
plastics plastic impregnated paper or paper board or basic metal. CTHS No change 
ex44.11(b) - Other CTH No change 
44.12 Plywood, veneered panels and 
similar laminated wood. As specified for split headings  HS2002 
HS2007 (no change required) 
ex44.12(a) -  Surface covered with sheets of wood, 
plastics, plastic impregnated paper or paper board or basic metal. CTHS No change 
ex44.12(b)  -  Other CTH, except from sheets for veneering 
obtained by slicing laminated wood of heading 44.08 No change 
44.13 
 Densified wood, in blocks, plates, 
strips or profile shapes.  CTH 
 No change 
44.14  
 Wooden frames for paintings, 
photographs, mirrors or similar objects.  CTH except by mere assembly of wood 
already cut to size of heading 44.09. No change 
44.15  Packing cases, boxes, crates, drums 
and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.  CTH, except by mere assembly of wood 
already cut to size of headings 44.07 and 44.08 No change 
44.16  
 Casks, barrels, vats, tubs and other 
coopers' products and parts thereof, of wood, including staves.  As specified for split headings   
ex44.16(a) -  Casks, barrels, vats, tubs and other 
coopers' products CTHS, except from finished staves No change 
ex44.16(b)  -  Parts  CTH No change 
44.17  
 Tools, tool bodies, tool handles, 
broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.  CTH No change 
44.18 Builders' joinery and carpentry of 
wood, including cellular wood panels, assembled parquet panels, shingles and shakes. CTH HS2007 
(no change required) 
44.19  Tableware and kitchenware, of wood.  CTH No change 
44.20  Wood marquetry and inlaid wood; 
caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.  CTH No change  
44.21  Other articles of wood.  CTH No change  JOB/RO/5/Rev.1 
 
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  CHAPTER 45 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 45  Cork and articles of cork.    
45.01  Natural cork, raw or simply prepared; 
waste cork; crushed, granulated or ground cork.  CTH No change  
45.02  
  Natural cork, debacked or roughly 
squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers).  As specified for split headings   
ex45.02(a) - With an applied backing added by lamination 
or other process CTHS No change  
ex45.02(b) - Other CTH, except from heading 45.01 No change  
45.03  Articles of natural cork.  CTH except from heading 45.02 
when resulting from simple cutting No change  
45.04  Agglomerated cork (with or without a 
binding substance) and articles of agglomerated cork.  As specified for subheadings   
4504.10  - Blocks, plates, sheets and strip; tiles of any 
shape; solid cylinders, including discs:  As specified for split subheadings   
ex4504.10(a) --  With an applied backing added by 
lamination or other process CTSHS No change  
ex4504.10(b) --  Other CTH No change  
4504.90  - Other As specified for split subheadings   
ex4504.90(a) --  With an applied backing added by 
lamination or other process CTSHS except from split subheading 
4504.10(a) No change  
ex4504.90(b) --  Other CTSH No change  
 
CHAPTER 46 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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  HS2002 
HS2007  (WCO)  
 -  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:   
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  JOB/RO/5/Rev.1 
 
- 80 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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  
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. CTH HS2007 
(no change required)  
 
CHAPTER 47 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 47  Pulp of wood or of other fibrous 
cellulosic material; recovered 
(waste and scrap) paper or paperboard.    
47.01  Mechanical wood pulp.  CTH No change  
47.02  Chemical wood pulp, dissolving 
grades.  CTH No change  
47.03  Chemical wood pulp, soda or 
sulphate, other than dissolving grades.  CTH No change  
47.04  Chemical wood pulp, sulphite, 
other than dissolving grades.  CTH No change  
47.05  Semi-chemical wood pulp.  CTH No change  
47.06 
 Pulps of fibres derived from 
recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. CTH HS2007 
(no change required) 
47.07  Recovered (waste and scrap) 
paper or paperboard.  The origin shall be the country where recovered 
(waste and scrap) paper or paperboard are derived or collected from manufacturing or processing operations or from consumption No change 
 
CHAPTER 48 
Chapter Note 
For headings 48.14 through 48.23, those rules which refer to a change of heading or subheading 
shall not apply to changes which are the result solely of trimming or cutting to rectangular (including square) shape.   JOB/RO/5/Rev.1 
 
- 81 - 
 
  For the purposes of this Chapter, those rules wh ich refer to a change of heading or subheading 
shall not apply to changes which result from disassembly.   
Those rules which refer to a change of heading or subheading shall not apply to changes which are 
the result solely of trimming or cutting to rectangular (including square) shape. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 48  Paper and paperboard; articles of 
paper pulp, of paper or of paperboard   Also note that new 
Chapter Notes have 
been recommended by the WTO Secretariat 
48.01 Newsprint, in rolls or sheets. CTH, except from split heading 
ex48.02 (a). HS2002 
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 48.01 or 48.03; hand-made paper and paperboard.  CTH HS2002 (WCO 
recommendation to keep the rule at 
heading level) 
48.03  
 Toilet or facial tissue stock, towel or 
napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets.  CTH No change 
48.04 Uncoated kraft paper and 
paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. CTH HS2002 (WCO 
recommendation to keep the rule at heading level) 
48.05 Other uncoated paper and 
paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter. CTH HS2002 (WCO 
recommendation to keep the rule at heading level) 
48.06 Vegetable parchment, greaseproof 
papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. CTH HS2002 (WCO 
recommendation to keep the rule at heading level) 
48.07 Composite paper and paperboard 
(made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or 
sheets. CTH HS2002(WCO 
recommendation to keep the rule at heading level) 
48.08 Paper and paperboard, corrugated 
(with or without glued flat surface sheets), creped, crinkled, embossed 
or perforated, in rolls or sheets, 
other than paper of the kind described in heading 48.03. As specified for subheadings  HS2012 (WCO 
recommendation)  
4808.10 -  Corrugated paper and paperboard, 
whether or not perforated CTH  
4808.40 - Kraft paper, creped or crinkled, 
whether or not embossed or perforated CTH  
4808.90 -  Other CC  JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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. CTH HS2007 
(No change required) 
48.10 Paper and paperboard, coated on 
one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. CTH HS2002(WCO 
recommendation to keep the rule at heading level) 
 -  Paper and paperboard of a kind used 
for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical 
process or of which not more than 10% 
by weight of the total fibre content consists of such fibres:   
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  HS2002 (WCO) 
HS2007 
ex48.11(a) - In strips or rolls of a width not 
exceeding 15cm; in rectangular (including square) sheets no side exceeding 36cm CTHS  
ex48.11(b) -Ink-jet imag ing paper and paperboard 
coated, impregnated or covered with plastic CTHS  
ex48.11(c) -Other CTH  
48.12  
 Filter blocks, slabs and plates, of 
paper pulp.  CTH No change 
48.13  Cigarette paper, whether or not cut 
to size or in the form of booklets or 
tubes.  CTH No change 
48.14 Wallpaper and similar wall coverings; 
window transparencies of paper. CTH HS2007 
HS2012 (no change required) 
48.15  
 Floor coverings on a base of paper or 
of paperboard, whether or not cut to size. CTH No 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. CTH, except from heading 
48.09. HS2007 
(no change required) 
48.17  Envelopes, letter cards, plain 
postcards and correspondence cards, of paper or paperboard; boxes, 
pouches, wallets and writing 
compendiums, of paper or paperboard, containing an assortment of paper stationery. CTH   
 No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
48.18  Toilet paper and similar paper, 
cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles 
of apparel and clothing accessories, 
of paper pulp, paper, cellulose wadding or webs of cellulose fibres.  CTH  
  No change 
48.19  Cartons, boxes, cases, bags and other 
packing containers, of paper, 
paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.  CTH  
 No change 
48.20  Registers, account books, note books, 
order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book 
covers, of paper or paperboard.  CTH  
  No change 
48.21  Paper or paperboard labels of all 
kinds, whether or not printed.  CTH  
 No change 
48.22  Bobbins, spools, cops and similar 
supports of paper pulp, paper or paperboard (whether or not perforated or hardened).  CTH  
 No 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. As specified for split heading HS2002(WCO) 
HS2007  
ex48.23(a) -   Uncoated kraft paper and paperboard, 
other than that of heading 48.02 or 48.03 in strips or rolls of a width 
exceeding 15cm but not exceeding 36cm  
 CTH, except from 4804  
ex48.23(b) -   Other uncoated paper and 
paperboard, not further worked or processed than as specified in Note 3 to 
this Chapter in strips or rolls of a width 
exceeding 15cm but not exceeding 36cm,   CTH, except from 4805  
ex48.23(c) -   Vegetable parchment, greaseproof 
papers, tracing papers and glassine and 
other glazed transparent or translucent papers, in strips or rolls of a width exceeding 15cm but not exceeding 36cm  
 CTH, except from 4806  
ex48.23(d) -   Composite paper and paperboard 
(made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in strips or rolls of a width exceeding 15cm but not exceeding 36cm    CTH, except from 4807  JOB/RO/5/Rev.1 
 
- 84 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex48.23(e) -   Paper and paperboard, corrugated 
(with or without glued flat surface sheets), whether or not perforated other than paper of the kind described in heading 48.03, in strips or rolls of a width exceeding 15cm but not exceeding 36cm; kraft paper, creped or crinkled, whether or not embossed or perforated, in strips or rolls other than paper of the kind described in heading 48.03, of a width exceeding 15cm but not exceeding 
36cm    CTHS, except from 4807  
ex48.23(f) -   Paper an d paperboard, corrugated 
(with or without glued flat surface sheets), creped, crinkled, embossed or 
perforated, in strips or rolls other than 
paper of the kind described in heading 48.03, of a width exceeding 15cm but not exceeding 36cm, other than paper and paperboard covered by split heading ex48.23(e)    CC, except from 4802 to 4810 
and 4811  
ex48.23(g) -   Other, in strips or rolls, of a width not 
exceeding 15cm or in rectangular (including square) sheets no side exceeding 36cm    CTHS, except from ex48.10(b) 
or ex48.23(h)  
ex48.23(h) -   Other CTHS, except from ex48.02(d), 
ex48.10(b), ex48.11(c) or ex48.23(g)  
 
CHAPTER 49 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 49  Printed books, newspapers, pictures and 
other products of the printing industry; manuscripts, typescripts and plans.    
49.01  Printed books, brochures, leaflets and similar 
printed matter, whether or not in single sheets.  CTH No change  
49.02  Newspapers, journals and periodicals, 
whether or not illustrated or containing advertising material.  CTH No change  
49.03  
 Children's picture, drawing or colouring 
books.  CTH No change  
49.04  
 Music, printed or in manuscript, whether or 
not bound or illustrated.  CTH No change  
49.05  Maps and hydrographic or similar charts of all 
kinds, including atlases, wall maps, 
topographical plans and globes, printed.  CTH No change  
49.06  
 Plans and drawings for architectural, 
engineering, industrial, commercial, 
topographical or similar purposes, being 
originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.  CTH No change  
49.07  
 Unused postage, revenue or similar stamps of 
current or new issue in the country to which they are destined; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. CTH No change  
49.08  Transfers (decalcomanias).  CTH No change  JOB/RO/5/Rev.1 
 
- 85 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
49.09  
 Printed or illustrated postcards; printed cards 
bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.  CTH 
 No change  
49.10  
 Calendars of any kind, printed, including 
calendar blocks.  CTH 
 No change  
49.11  Other printed matter, including printed 
pictures and photographs.  CTH No change  
 
CHAPTER 50 
Chapter Note:  Minor processing operations not affecting origin.    
[For the purposes of determining the country of or igin for goods falling within Chapter 50 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 50  Silk.   
50.01  
 Silk-worm cocoons suitable for 
reeling . The origin shall be the country where the silk-
worm cocoons of this heading are obtained in their natural or unprocessed state   No change  
50.02  Raw silk (not thrown).  CTH No change  
50.03 Silk waste (including cocoons 
unsuitable for reeling, yarn waste and garnetted stock). As specified for split headings HS2007 
(no change required) 
ex50.03(a) Garnetted stock of silk CTHS No change  
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 No change  
50.04 
 Silk yarn (other than yarn 
spun from silk waste) not put up for retail sale. As specified for split headings  
ex50.04(a) Silk yarn (other than yarn spun 
from silk waste) not put up for retail sale, single or multiplied or cabled or covered yarns: 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] No change  
ex50.04(b) Other CTH, except from heading 50.06 No change  JOB/RO/5/Rev.1 
 
- 86 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
50.05 
 Yarn spun from silk waste, not 
put up for retail sale. As specified for split headings   
ex50.05(a) Silk yarn (other than yarn spun 
from silk waste) not put up for 
retail sale, single or multiplied or cabled or covered yarns:  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] No change  
ex50.05(b) Other CTH, except from heading 50.06  No change  
50.06 
 Silk yarn and yarn spun from 
silk waste, put up for retail sale; silk-worm gut. As specified for split headings   
ex50.06(a) Silk-worm gut CTH No change  
ex50.06(b) Silk yarn (other than yarn spun 
from silk waste) put up for retail sale, single or multiplied or cabled or covered yarns:  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.] No change  
ex50.06(c) Other CTH, except from headings 50.04 or 50.05 No change  
50.07 Woven fabrics of silk or of silk 
waste. As specified for split headings   
ex50.07(a) Woven fabrics of silk or of silk 
waste: printed, dyed (including dyed white)  [CTH; or change by permanent dyeing or 
permanent printing from unbleached or prebleached fabric with at least two preparatory or finishing operations.] No change  
ex50.07(b) Other CTH No change  
 
CHAPTER 51 
Chapter Note:   Minor processing  operations not affecting origin . 
[For the purposes of determining the country of or igin for goods falling within Chapter 51 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 51 
 Wool, fine or coarse animal hair; 
horsehair yarn.   
51.01 Wool, not carded or combed. The origin shall be the country where wool of 
this subheading is obtained in its natural or unprocessed state  No change  
 - Greasy, including fleece-washed 
wool:   JOB/RO/5/Rev.1 
 
- 87 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
51.02 Fine or coarse animal hair, not 
carded or combed. The origin shall be the country where the 
fine or coarse animal hair of this heading is obtained in its natural or unprocessed state. HS2002 
(no change required) 
51.03 Waste of wool or of fine or 
coarse animal hair, including yarn waste but excluding garnetted stock. The origin shall be the country where the 
waste of this heading is derived from manufacturing or processing operations or from consumption No change 
51.04 
 Garnetted stock of wool or of fine 
or coarse animal hair. CTH No change 
51.05 Wool and fine or coarse animal 
hair, carded or combed 
(including combed wool in 
fragments). CTH HS2002 
(no change 
required) 
51.06 Yarn of carded wool, not put up 
for retail sale. As specified for split headings  
ex51.06(a) - Yarn of carded wool, not put up for 
retail sale:  processed [CTH; or change by core spinning] No change  
ex51.06(b) - Yarn of carded wool, not 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] No change  
ex51.06(c) - Other CTH, except from heading 51.09 No change  
51.07 Yarn of combed wool, not put up 
for retail sale. As specified for split headings  
ex51.07(a) - Yarn of combed wool, not put up 
for retail sale: processed [CTH; or change by core spinning.] No change  
ex51.07(b) - Yarn of combed wool, not 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.] No change  
ex51.07(c) - Other CTH, except from heading 51.09 No change  
51.08 Yarn of fine animal hair (carded 
or combed), not put up for retail sale. As specified for split headings  
ex51.08(a) - Yarn of fine animal hair (carded or 
combed), not put up for retail sale: processed [CTH; or change by core spinning.] 
 No change  
ex51.08(b) - Yarn of  fine animal hair (carded or 
combed, not 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.] No change  
ex51.08(c) - Other CTH, except from heading 51.09 No change  
51.09 Yarn of wool or of fine animal 
hair, put up for retail sale. As specified for split headings  
ex51.09(a) - Yarn of wool or fine animal hair, 
put up for retail sale:  processed [CTH; change by core spinning.] 
 No change  
ex51.09(b) - Yarn of wool or fine animal hair, 
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.] No change  
ex51.09(c) - Other CTH, except from headings 51.06 through 
51.08 No change  
51.10 
 Yarn of coarse animal hair or of 
horsehair (including gimped horsehair yarn), whether or not 
put up for retail sale. As specified for split headings  
ex51.10(a) - Yarn of coarse animal hair  or of 
horsehair (including gimped horsehair yarn), whether or not put 
up for retail sale:  processed [CTH; or change by core spinning.] 
 No change  
ex51.10(b) - Yarn of coarse animal hair  or of 
horsehair (including gimped horsehair yarn), whether or not 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.] No change  
ex51.10(c) - Other CTH No change  
51.11 Woven fabrics of carded wool or 
of carded fine animal hair. As specified for split headings  JOB/RO/5/Rev.1 
 
- 88 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex51.11(a) - Woven fabrics of carded wool or of 
carded fine animal hair: 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.] No change  
ex51.11(b) - Other CTH No change  
51.12 Woven fabrics of combed wool or 
of combed fine animal hair. As specified for split headings  
ex51.12(a) - Woven fabrics of combed wool or of 
combed fine animal hair: 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.] No change  
ex51.12(b) - Other CTH No change  
51.13  Woven fabrics of coarse animal 
hair or of horsehair.  As specified for split headings  
ex51.13(a)  - Woven fabrics of coarse animal hair 
or of horsehair: 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.] No change  
ex51.13(b) - Other CTH No change  
 
CHAPTER 52 
Chapter Note:   Minor processing  operations not affecting origin  
[For the purposes of determining the country of or igin for goods falling within Chapter 52 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not 
affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 52 Cotton.   
52.01 
 Cotton, not carded or combed. The origin shall be the country where 
the cotton of this heading is obtained in 
its natural or unprocessed state No change  
52.02 Cotton waste (including yarn waste 
and garnetted stock). As specified for subheadings   
5202.10 - Yarn waste (including thread waste) The origin shall be the country where 
the yarn waste of this subheading is derived from manufacturing or processing operations or from 
consumption No change JOB/RO/5/Rev.1 
 
- 89 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
 - Other:   
5202.91 --   Garnetted stock [CTSH]  No change 
5202.99 --   Other The origin shall be the country where 
the waste of this subheading is derived from manufacturing or processing operations or from consumption No change 
52.03 Cotton, carded or combed. CC No change 
52.04 Cotton sewing thread, whether or not 
put up for retail sale. As specified for split headings  
ex52.04(a) - Cotton sewing thread, whether or not put 
up for retail sale: processed [CTH; or change by core spinning.] 
 No change 
ex52.04(b) - Cotton sewing thread, whether or not 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.] No change 
ex52.04(c) - Other CTH by corespinning from yarn or 
fibres No change 
52.05 Cotton yarn (other than sewing 
thread), containing 85% or more by 
weight of cotton, not put up for retail 
sale. As specified for split headings  
ex52.05(a) - Cotton yarn (other than sewing thread), 
containing 85% or more by weight of 
cotton, not put up for retail sale: 
processed [CTH; change by core spinning.] 
 No change 
ex52.05(b) - Cotton yarn (other than sewing thread), 
containing 85% or more by weight of 
cotton, not 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.] No change 
ex52.05(c) - Other CTH, except from heading 52.04 or 
52.07 No change 
52.06 Cotton yarn (other than sewing 
thread), containing less than 85% by weight of cotton, not put up for retail sale. As specified for split headings  
ex52.06(a) - Cotton yarn (other than sewing thread), 
containing less than 85% by weight of cotton, not put up for retail sale: processed [CTH; or change by core spinning.] 
 No change 
ex52.06(b) - Cotton yarn (other than sewing thread), 
containing less than 85% by weight of cotton, not 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.] No change 
ex52.06(c) - Other CTH, except from heading 52.04 or 
52.07 No change 
52.07 Cotton yarn (other than sewing 
thread) put up for retail sale. As specified for split headings  
ex52.07(a) - Cotton yarn (other than sewing thread) 
put up for retail sale: processed [CTH; or change by core spinning.] No change 
ex52.07(b) - Cotton 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.] No change 
ex52.07(c) - Other CTH, except from headings 52.04 
through 52.06 No change 
52.08 Woven fabrics of cotton, containing 
85% or more by weight of cotton, weighing not more than 200 g/m
2. As specified for split headings HS2007 
(no change required) 
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.] No change 
ex52.08(b) - Other CTH, except from heading 52.09 No change JOB/RO/5/Rev.1 
 
- 90 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
52.09 Woven fabrics of cotton, containing 
85% or more by weight of cotton, weighing more than 200g/m
2. As specified for split headings  
ex52.09(a) - Woven fabrics of cotton, containing 85% 
or more by weight of cotton, weighing more than 20g/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.] No change 
ex52.09(b) - Other CTH, except from heading 52.08 No 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 200g/m
2. As specified for split headings HS2007 
(no change 
required) 
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/m
2:  
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.] No change 
ex52.10(b) - Other CTH, except from heading 52.11 No 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 200g/m
2. As specified for split headings HS2007 
(no change 
required) 
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 200g/  m
2: 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.] No change  
ex52.11(b) -Other CTH, except from heading 52.10 No change  
52.12 Other woven fabrics of cotton. As specified for split headings  
ex52.12(a) - Other woven fabrics of cotton:  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.] No change  
ex52.12(b) - Other CTH No change  
 
CHAPTER 53 
Chapter Note:  Minor processing operations not affecting origin 
[For the purposes of determining the country of or igin for goods falling within Chapter 53 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not 
affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. JOB/RO/5/Rev.1 
 
- 91 - 
 
  [Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 53  Other vegetable textile fibres; 
paper yarn and woven fabrics of paper yarn.    
53.01 Flax, raw or processed but not 
spun; flax tow and waste (including yarn waste and garnetted stock). As specified for split headings  
ex53.01(a) 
 - Flax, raw or processed but not spun The origin shall be the country where the 
flax of this split heading is obtained in its natural or unprocessed state No change  
ex53.01(b) - Garnetted stock CTHS No change  
ex53.01(c) 
 - Other The origin shall be the country where the 
flax tow and waste of this split heading are derived from manufacturing or processing 
operations or from consumption No change  
53.02 True hemp (Cannabis sativa L.), 
raw or processed but not spun; tow and waste of true hemp 
(including yarn waste and 
garnetted stock). As specified for split headings  
ex53.02(a) 
 - True hemp, raw or processed but not 
spun The origin shall be the country where the 
true hemp of this split heading is obtained 
in their natural or unprocessed state No change  
ex53.02(b) - Garnetted stock CTHS No change  
ex53.02(c) 
 - Other The origin shall be the country where the 
tow and waste of this split heading are derived from manufacturing or processing operations or from consumption No change  
53.03 Jute and other textile bast fibres 
(excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). As specified for split headings  
ex53.03(a) 
 - Jute and other textile bast fibres, raw  
or processed but not spun The origin shall be the country where the 
jute and other textile bast fibres of this split heading are obtained in their natural or unprocessed state No change  
ex53.03(b) - Garnetted stock CTHS No change  
ex53.03(c) 
 - Other The origin shall be the country where the 
tow  and waste of this split heading are derived from manufacturing or processing operations or from consumption  No change  
[53.04]   HS2007 - 
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). As specified for split headings HS2002 
HS2007 
ex53.05(a) - Coconut, ab aca (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 
sisal and other textile fibres of the genus Agave, 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  JOB/RO/5/Rev.1 
 
- 92 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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 
tow, noils and waste of this split heading are derived from manufacturing or processing operations or from consumption  
ex53.05(d) Garnetted stock of fibres classified in 
split heading ex53.05(c) CTHS  
ex53.05(e) -Other The origin shall be the country where the 
tow and waste of this split heading are 
derived from manufacturing or processing operations or from consumption  
53.06 Flax yarn. As specified for split headings  
ex53.06(a) - Flax yarn; processed [CTH; or  change by core spinning.] No change  
ex53.06(b) - Flax yarn:  printed, dyed (including 
dyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] No change  
ex53.06(c) - Other CTH No change  
53.07 Yarn of jute or of other textile bast 
fibres of heading No. 53.03. As specified for split headings  
ex53.07(a) - Yarn of jute or of other textile bast 
fibres of heading No. 53.03:  processed [CTH; or change by core spinning.] 
 No change  
ex53.07(b) - Yarn of jute or of other textile bast 
fibres of heading No. 53.03: 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.] No change  
ex53.07(c) - Other CTH No change  
53.08 Yarn of other vegetable textile 
fibres; paper yarn. As specified for split headings  HS2002 
(no change required)  
ex53.08(a) - Yarn of other vegetable textile fibres; 
paper yarn:  processed [CTH; or change by core spinning.] 
 No change  
ex53.08(b) - Yarn of other vegetable textile fibres; 
paper yarn:  printed, dyed (including dyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] No change  
ex53.08(c) - Other CTH No change  
53.09 Woven fabrics of flax. As specified for split headings  
ex53.09(a) - Other woven fabrics of flax:  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.] No change  
ex53.09(b) - Other CTH No change  
53.10 Woven fabrics of jute or of other 
textile bast fibres of heading No. 53.03. As specified for split headings   
ex53.10(a) 
 - Woven fabrics of jute or of other 
textile bast fibres of heading No. 53.03:  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.] No change  
ex53.10(b) - Other CTH No change  
53.11 Woven fabrics of other vegetable 
textile fibres; woven fabrics of paper yarn. As specified for split headings  
ex53.11(a) - Woven fabrics of other vegetable 
textile fibres; woven fabrics of paper yarn: 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.] No change  
ex53.11(b) - Other CTH No change  
 JOB/RO/5/Rev.1 
 
- 93 - 
 
  CHAPTER 54 
Chapter Note:  Minor processing operations not affecting origin  
[For the purposes of determining the country of or igin for goods falling within Chapter 54 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not 
affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 54 Man-made staple fibres.   
54.01 Sewing thread of man-made 
filaments, whether or not put up for retail sale. As specified for split headings  
ex54.01(a) - Sewing thread of man-made filaments, 
whether or not put up for retail sale:  processed [CTH; or change by core spinning.] 
 No change  
ex54.01(b) - Sewing thread of man-made filaments, 
whether or not 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.] No change  
ex54.01(c) - Other  CTH No change  
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 HS2007 
(no change required)  
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.] No change  
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 (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.] No change  
ex54.02(c) -Other CTH, except from headings 54.01 or 
54.06 No change  
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 HS2007 
(no change required)  
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.] No change  JOB/RO/5/Rev.1 
 
- 94 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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 permanent dyeing 
or permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] No change  
ex54.03(c) - Other CTH, except from heading 54.01 or 
54.06 No change  
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 HS2007 
(no change required)  
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] No change  
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.] No change  
ex54.04(c)(1) - Other CTH, except from heading 54.01 or 
54.06 No change  
 - 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 No change  
ex54.04(b)(2) -- Other CC No change  
54.05 
 Artificial monofilament of 67 decitex 
or more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5mm. As specified for split headings  
ex54.05(a)(1) - Artificial monofilament of 67 decitex or 
more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5mm: processed [CTH; change by core spinning.] 
 No change  
ex54.05(b)(1) - Artificial monofilament of 67 decitex or 
more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of 
artificial 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.] 
 No change  
ex54.05(c)(1) - Other  [CTH, except from heading 54.01 or 
54.06] No change  
54.06 Man-made filament yarn (other than 
sewing thread), put up for retail sale. As specified for split headings HS2007 
(no change required)  
ex54.06(a) - Man-made filament yarn (other than 
sewing thread), put up for retail sale: processed [CTH; change by core spinning] No change  
ex54.06(b) -Man-made filament 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] No change  JOB/RO/5/Rev.1 
 
- 95 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex54.06(c) -Other CTH, except from headings 54.01 
through 54.05 No change  
54.07 Woven fabrics of synthetic filament 
yarn, including woven fabrics 
obtained from materials of heading 54.04. As specified for split headings  
ex54.07(a) - Woven fabrics of synthetic filament 
yarn, including woven fabrics obtained 
from materials of heading 54.04:  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.] No change  
ex54.07(b) - Other CTH No change  
54.08 Woven fabrics of artificial filament 
yarn, including woven fabrics obtained from materials of heading 
No. 54.05. As specified for split headings  
ex54.08(a) Woven fabrics of artificial filament yarn, 
including woven fabrics obtained from materials of heading 54.05: 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.] No change  
ex54.08(b) Other CTH No change  
 
CHAPTER 55 
Chapter Note:  Minor processing operations not affecting origin.  
[For the purposes of determining the country of or igin for goods falling within Chapter 55 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not 
affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 55 Man-made staple fibres.   
55.01 Synthetic filament tow. CTH, except from headings 54.01 through 
54.06 HS2007 
(no change required)  
55.02 
 Artificial filament tow. CTH, except from headings 54.01 through 
54.06 No change  
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. HS2007 
(no change required)  JOB/RO/5/Rev.1 
 
- 96 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
55.04 Artificial staple fibres, not 
carded, combed or otherwise processed for spinning. CTH, except from headings 54.01 through 
54.06, 55.02, 55.05 No change  
55.05 Waste (including noils, yarn 
waste and garnetted stock) of man-made fibres. As specified for split headings  
ex55.05(a) - Garnetted stock of man-made 
fibres CTHS No change  
ex55.05(b) - Other The origin shall be the country where the waste 
of this split heading is derived from manufacturing or processing operations or from 
consumption  No change  
55.06 Synthetic staple fibres, carded, 
combed or otherwise processed for spinning. CTH, except from headings 54.01 through 
54.06, 55.01, 55.03, 55.05 No change  
55.07 
 Artificial staple fibres, carded, 
combed or otherwise processed for spinning. CTH, except from headings 54.01 through 
54.06, 55.02, 55.04, 55.05 No change  
55.08 Sewing thread of man-made 
staple fibres, whether or not put up for retail sale. As specified for split headings   
ex55.08(a) - Sewing thread of man-made 
staple fibres, whether or not put up for retail sale:  processed [CTH; or change by core spinning.] No change  
ex55.08(b) - Sewing thread of man-made 
staple fibres, whether or not 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.] No change  
ex55.08(c) - Other CTH, except from heading 55.09 through 55.11  
55.09 Yarn (other than sewing 
thread) of synthetic staple fibres, not put up for retail sale. As specified for split headings  
ex55.09(a) - Yarn (other than sewing thread) 
of synthetic staple fibres, not put up for retail sale:  processed [CTH; or change by core spinning.] No change  
ex55.09(b) - Yarn (other than sewing thread) 
of synthetic staple fibres, not 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.] No change  
ex55.09(c) - Other CTH, except from heading 55.08 or 55.11 No change  
55.10 Yarn (other than sewing 
thread) of artificial staple 
fibres, not put up for retail 
sale. As specified for split headings  
ex55.10(a) - Yarn (other than sewing thread) 
of artificial staple fibres, not put 
up for retail sale:  processed [CTH; change by core spinning.] 
 No change  
ex55.10(b) - Yarn (other than sewing thread) 
of artificial staple fibres, not 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.] No change  
ex55.10(c) - Other CTH, except from heading 55.08 or 55.11 No change  
55.11 Yarn (other than sewing 
thread) of man-made staple fibres, put up for retail sale. As specified for split headings  
ex55.11(a) - Yarn (other than sewing thread) 
of man-made staple fibres, put up for retail sale:  processed [CTH; or change by core spinning.] 
 No change  
ex55.11(b) - Yarn (other than sewing thread) 
of man-made staple fibres, 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.] No change  
ex55.11(c) - Other CTH, except from heading 55.08 through 55.10  No change  
55.12 Woven fabrics of synthetic 
staple fibres, containing 85% or more by weight of synthetic staple fibres. As specified for split headings  JOB/RO/5/Rev.1 
 
- 97 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex55.12(a) - Woven fabrics of synthetic staple 
fibres, containing 85 % or more by weight of synthetic staple fibres:  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.] No change  
ex55.12(b) - Other CTH No 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 170g/m². As specified for split headings HS2007 
(no change 
required)  
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.] No change  
ex55.13(b) - Other CTH except from heading 55.14 No 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 170g/m². As specified for split headings HS2007 
(no change required)  
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/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.]  No change  
ex55.14(b) - Other CTH, except from heading 55.13 No change  
55.15 Other woven fabrics of 
synthetic staple fibres. As specified for split headings HS2007 
(no change required)  
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.] No change  
ex55.15(b) - Other CTH No change  
55.16 Woven fabrics of artificial 
staple fibres. As specified for split headings  
ex55.16(a) - Woven fabrics of artificial 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.] No change  
ex55.16(b) - Other CTH No change  
 
CHAPTER 56 
Chapter Note 1: 
For headings 56.01 and 56.09, those rules which refe r to a change of heading or subheading shall 
not apply to changes which are the result solely of trimming or cutting [or both].   
Chapter Note 2:  Minor processing operations not affecting origin.   
[For the purposes of determining the country of or igin for goods falling within Chapter 56 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: JOB/RO/5/Rev.1 
 
- 98 - 
 
  (a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 56  Wadding, felt and nonwovens; 
special yarns; twine, cordage, ropes and cables and articles thereof.   
56.01  Wadding of textile materials and 
articles thereof; textile fibres, not exceeding 5mm in length (flock), textile dust and mill neps. As specified for subheadings  
5601.10  - Sanitary towels and tampons, 
napkins and napkin liners for babies and similar sanitary articles, of wadding CTSH 
 No change  
 - Wadding; other articles of wadding:   
5601.21 --  Of cotton CTH No change  
5601.22 --  Of man-made fibres CTH No change  
5601.29 --  Other CTH No change  
5601.30 - Textile flock and dust and mill neps CTH No change  
56.02 Felt, whether or not impregnated, 
coated, covered or laminated. As specified for split headings  
ex56.02(a)  - Felt: 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.] No change  
ex56.02(b)  - Other 
 CTH No change  
56.03 Nonwovens, whether or not 
impregnated, coated, covered or laminated. As specified for split headings  
ex56.03(a) - Nonwovens: 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.] No change  
ex56.03(b) - Other CTH No change 
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 HS2007 
(no change required) 
56.05  
 Metallised yarn, whether or not 
gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. CTH No change JOB/RO/5/Rev.1 
 
- 99 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
56.06 
 Gimped yarn, and strip and the like 
of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.  CTH, except by cutting only. No 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. CTH HS2002 
HS2007 (no change required) 
56.08 Knotted netting of twine, cordage 
or rope; made up fishing nets and other made up nets, of textile materials. As specified for split headings   
ex56.08(a) - Knotted netting of twine, cordage or 
rope CTH No change  
ex56.08(b) - Made up fishing nets and other made 
up nets CTH except from heading 58.04 No change  
56.09  
 Articles of yarn, strip or the like of 
heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included . CTH No change  
 
CHAPTER 57 
Chapter Note 1 
For heading 57.04 those rules which refer to a change of heading shall not apply to changes which 
are the result solely of trimming or cutting [or both] to rectangular (including square) shape.   
Chapter Note 2:  Minor processing  operations not affecting origin.    
[For the purposes of determining the country of or igin for goods falling within Chapter 57 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not 
affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. JOB/RO/5/Rev.1 
 
- 100 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 57 Carpets and other textile floor 
coverings.   
57.01 Carpets and other textile floor 
coverings, knotted, whether or not 
made up. CTH No 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. As specified for split headings HS2007 
(no change 
required) 
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.] No change  
ex57.02(b) - Other CTH No change  
57.03  Carpets and other textile floor 
coverings, tufted, whether or not 
made up.  As specified for split headings  
ex57.03(a)  - Industrial carpet: 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.] No change  
ex57.03(b)  - Other  CTH No change  
57.04  Carpets and other textile floor 
coverings, of felt, not tufted or flocked, whether or not made up.  CTH, except from heading 56.02 No change  
57.05 
 Other carpets and other textile floor 
coverings, whether or not made up.  CTH No change  
 
CHAPTER 58 
Definition:  Embroidery For the purposes of heading 58.10 embroidery in strips or in motifs means: 
(a) embroidered fabric not exceeding 30cm in width (strips);  
(b) embroidery in a motif, whether or not rect angular in shape, which is capable of being 
enclosed in a square or rectangular frame the area  of which is no more than 1 square meter.  
Chapter Note 1:  Application of the value added rule:  
[(a) The term " 50% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of parts originating in the country of manufacture repres ents at least 50% of the ex-works price of 
the product. 
(b) The term " ex-works price " shall mean the price to be paid for the product obtained to the 
manufacturer in whose undertaking the last working or processing is carried out (this price 
shall not include internal taxes which are, or may be, repaid when such product is 
exported); 
(c) The term " value acquired as a result of workin g and processing and incorporation of 
parts originating in the country of manufacture " shall mean the increase in value 
resulting from the assembly itself, together with any preparatory, finishing and checking 
operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, includ ing profit and the general costs borne in that 
country as a result of the operations;] 
Chapter Note 2:  Minor processing  operations not affecting origin    
[For the purposes of determining the country of or igin for goods falling within Chapter 58 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not JOB/RO/5/Rev.1 
 
- 101 - 
 
  affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
Chapter Residual Rule     [When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
The country of origin of quilted fabrics of heading 58.11 of this Chapter shall be the country in 
which the exterior textile fabric was formed, or in the case of a good containing textile fabrics of 
more than one country, the origin of the good is the country in which the exterior textile fabric 
that predominates by weight was formed.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 58  Special woven fabrics; tufted textile 
fabrics; lace; tapestries; trimmings; embroidery.    
58.01  Woven pile fabrics and chenille fabrics, 
other than fabrics of heading 58.02 or 58.06 . As specified for split headings HS2012 
(no change required)  
ex58.01(a) - Fabrics:  prin ted, 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.] No change  
ex58.01(b) - Other CTH No change  
58.02 Terry towelling and similar woven terry 
fabrics, other than narrow fabrics of 
heading 58.06; tufted textile fabrics, other than products of heading 57.03. As specified for split headings  
ex58.02(a) - Fabrics: printed, dyed (including dyed white) [CTH; Change from unbleached or 
prebleached fabric to the product of 
this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] No change  
ex58.02(b) - Other CTH No change  
58.03 Gauze, other than narrow fabrics of 
heading 58.06. As specified for split headings HS2007 
(no change 
required)  JOB/RO/5/Rev.1 
 
- 102 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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.] No change  
ex58.03(b) - Other CTH No change  
58.04 Tulles and other net fabrics, not including 
woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 60.02. As specified for split headings  
ex58.04(a) - Tulles and other net fabrics, not including 
woven, knitted or croche ted fabrics; lace in 
the piece, in strips or in motifs, other than fabrics of heading 60.02: 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.] No change  
ex58.04(b) - Other CTH No change  
58.05 
 Hand-woven tapestries of the type 
Gobelins, Flanders, Aubusson, Beauvais 
and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. CTH No change  
58.06  Narrow woven fabrics, other than goods 
of heading 58.07;  narrow  fabrics 
consisting of warp without weft assembled by means of an adhesive (bolducs). As specified for split headings  
ex58.06(a) - Narrow woven fabr ics, other than goods of 
heading 58.07:  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.] No change  
ex58.06(b) - Other narrow woven fabrics Change from yarn of any other 
heading No change  
ex58.06(c) - Fabrics consisting of warp without weft 
assembled by means of an adhesive (bolducs) CTH No change  
58.07  Labels, badges and similar articles of 
textile materials, in the piece, in strips or 
cut to shape or size, not embroidered . As specified for split headings  
ex58.07(a)  - Labels, badges and similar articles of textile 
materials, in the piece, in strips or cut to 
shape or size, not embroidered:  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.] No change  
ex58.07(b)  - Other  CTH, except by cutting only No change  
58.08  Braids in the piece; ornamental 
trimmings in the piece, without embroidery, other than knitted or 
crocheted; tassels, pompons and similar 
articles.  As specified for split headings  
ex58.08(a)  - Braids in the piece; ornamental trimmings in 
the piece, without embroidery, other than 
knitted or crocheted; tassels, pompons and 
similar articles:  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.] No change  
ex58.08(b) - Ornamental trimmings in the piece, without 
embroidery, other than knitted or crocheted CTH, except by cutting only No change 
ex58.08(c) - Other CTH No change  
58.09 
 Woven fabrics of metal thread and woven 
fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.  As specified for split headings  JOB/RO/5/Rev.1 
 
- 103 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex58.09(a)  - Woven fabrics of metal thread and woven 
fabrics of metallised yarn  of heading 56.05, of 
a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included:  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.] No change  
ex58.09(b)  - Other CTH No change  
58.10  Embroidery in the piece, in strips or in 
motifs . As specified for subheadings   
5810.10  - Embroidery without visible ground CTH No change  
 - Other embroidery: [50% value added rule]] No change  
5810.91  --   Of cotton  No change 
5810.92  --   Of man-made fibres   No change 
5810.99  --   Of other textile materials   No change 
58.11 
 Quilted textile products in the piece, 
composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10. As specified for split headings   
ex58.11(a)  
 - Quilted textile products in the piece, 
composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of 
heading 58.10:  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.] No change  
ex58.11(b)  - Other  [Change to this split heading from 
yarn of any other heading] No change  
 
CHAPTER 59 
Chapter Note:  Minor processing operations not affecting origin 
[For the purposes of determining the country of or igin for goods falling within Chapter 59 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
Chapter Residual Rule   [When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
- The country of origin of fabrics of this Chap ter, except textile wall coverings of heading 
59.05, shall be the country where the textile fabric was formed, or in the case of a good 
containing textile fabrics of more than one country, the origin of the good is the country in which the textile fabric that predominates by weight was formed.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. JOB/RO/5/Rev.1 
 
- 104 - 
 
  [Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 59  Impregnated, coated, covered or laminated 
textile fabrics; textile articles of a kind suitable for industrial use.    
59.01  Textile fabrics coated with gum or 
amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations . [CTH] No change  
59.02  Tyre cord fabric of high tenacity yarn of 
nylon or other polyamides, polyesters or viscose rayon.  CTH No change  
59.03  Textile fabrics impregnated, coated, covered 
or laminated with plastics, other than those of heading 59.02.  As specified for split headings  
ex59.03(a)  - Textile fabrics impregnated, coated, covered or 
laminated with plastics, other than those of heading 59.02: 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.]  No change  
ex59.03(b)  - Other  [CTH]  No change  
59.04 Linoleum, whether or not cut to shape; floor 
coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. CTH  
 HS2002 
(no change required) 
59.05 Textile wall coverings . As specified for split headings  
ex59.05(a)  - Textile wall coverings: 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.]  No change  
ex59.05(b)  - Other  CTH, provided the starting 
material is unbleached fabric, felt or non-woven fabric No change  
59.06  Rubberised textile fabrics, other than those 
of heading 59.02.  CTH No change  
59.07 
 Textile fabrics otherwise impregnated, 
coated or covered; painted canvas being 
theatrical scenery, studio back-cloths or the 
like. As specified for split headings   
ex59.07(a)  - Painted canvas being theatrical scenery, studio 
back-cloths or the like.  CTHS No change  
ex59.07(b) - Textile fabrics otherwise impregnated, coated or 
covered: 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.]  No change  
ex59.07(c)  - Other  CTH   No change  
59.08  
 Textile wicks, woven, plaited or knitted, for 
lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether 
or not impregnated . CTH No change  
59.09  
 Textile hosepiping and similar textile tubing, 
with or without lining, armour or accessories of other materials . CTH No change  JOB/RO/5/Rev.1 
 
- 105 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
59.10 
 Transmission or conveyor belts or belting, of 
textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material . CTH No change  
59.11  Textile products and articles, for technical 
uses, specified in Note 7 to this Chapter . As Specified for split headings  
ex59.11(a) - Fabrics, and goods thereof excluding polishing 
discs or rings other than of felt:  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.] No change  
ex59.11(b) - Other  CTH, except by cutting only No change  
 
CHAPTER 60 
Chapter Note:  Minor processing operations not affecting origin  
[For the purposes of determining the country of or igin for goods falling within Chapter 60 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 60  Knitted or crocheted fabrics.  As specified for headings   
60.01 Pile fabrics, including "long 
pile" fabrics and terry fabrics, knitted or crocheted. As specified for split headings 
  
ex60.01(a)  - Pile fabrics, including "long pile" 
fabrics and terry fabrics, knitted or crocheted: 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.] No change  
ex60.01(b)  - Other  CTH No change  
60.02 Knitted or crocheted fabrics of 
a width not exceeding 30cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. As specified for split headings  HS2002 
HS2007 (addition of exceptions to the rule due to products reclassification)
 JOB/RO/5/Rev.1 
 
- 106 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex60.02(a) - Knitted or crocheted fabrics of a 
width not exceeding 30cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01: 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.] No change  
ex60.03(b) - other CTH  No change  
60.04 Knitted or crocheted fabrics of 
a width exceeding 30cm, 
containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. As specified for split headings   
ex60.04(a) - Knitted or crocheted fabrics of a 
width exceeding 30cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01: printed or dyed [CTH; or Change from unbleached or 
prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] No change  
ex60.04(b) - other CTH  No change  
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  HS2007 
(addition of exceptions to the rule due to products reclassification)
 
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; except from ex30.06(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.]  
ex60.05(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.] No change  
ex60.06(b) - other CTH  No change  
 
CHAPTER 61 
Definition:  Assembly in a Single Country  
(a) [For the purposes of this chapter, and subj ect to paragraph (b), the term "assembled in a 
single country" means that all of the assembly operations following the cutting of the fabric 
to parts, or the knitting or crocheting to sh ape of the parts, have been performed in that 
country. 
(b) For the purposes of paragraph (a) performing  or not performing operations such as the 
following shall not affect the determination of whether the good has been assembled in a 
single country: 
- attaching to garments or accessories items such as accessories, buttons and other 
fasteners, pockets, trimmings, cuffs, plackets, labels, foot straps, ornaments, belt 
loops, epaulettes collars; JOB/RO/5/Rev.1 
 
- 107 - 
 
  - making button holes, hemming, pressing, stone or acid washing.] 
Chapter Note 1:  Application of the value added rule (a) [The term " 50% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of parts 
originating in the country of manufacture repres ents at least 50% of the ex-works price of 
the product.  
(b) The term " ex-works price " shall mean the price to be paid for the product obtained to the 
manufacturer in whose undertaking the last working or processing is carried out (this price 
shall not include internal taxes which are, or may be, repaid when such product is exported); 
(c) The term " value acquired as a result of workin g and processing and incorporation of 
parts originating in the country of manufacture " shall mean the increase in value 
resulting from the assembly itself, together with any preparatory, finishing and checking operations, and from the incorporation of any parts originating in the country where the 
operations in question were carried out, includ ing profit and the general costs borne in that 
country as a result of the operations.] 
Chapter Note 2:  Minor processing  operations not affecting origin  
[For the purposes of determining the country of or igin for goods falling within Chapter 61 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
[Chapter Residual Rule    
When application of the primary rules of this Chapter (including the product specific rules provided 
in the matrix) do not result in a determination of a country of origin, the country of origin shall be 
determined as follows: 
(1) Where the primary rule for a good assembled fr om parts requires that the good be wholly 
assembled in a single country, the country of origin of such a good that was not wholly 
assembled in a single country, is the country in which the most significant assembly 
operations were performed in the making-up of the good, without regard to the addition of 
buttons and other fasteners, belt and hanger loops, belts, patch pockets, labels, foot straps, 
epaulettes, ornaments and other minor components. 
(2) The country of origin of other goods of this Chapter shall be the country where the textile 
fabric or knit-to-shape components was formed, or in the case of a good containing textile fabrics or knit-to-shape component of more than one country, the origin of the good is the 
country in which the textile fabric or knit-to- shape component that predominates by weight 
was formed.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. JOB/RO/5/Rev.1 
 
- 108 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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 HS2002 
HS2007 HS2012 (no change required) 
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.] HS2002 
HS2007 HS2012 (no change required) 
ex Chapter 61(c)  (ex61.01 through ex61.15) - Goods of heading 61.01 
through 61.15 assembled from parts cut to shape. [Change to goods of this split chapter 
provided that the goods are assembled in a single country.] HS2002 
HS2007 HS2012 (no change required) 
ex Chapter 61(d) (ex6117.10, ex6117.80) - 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.] HS2007 
(no change required) 
ex Chapter 61(e) (ex6117.10, ex6117.80) - Other flat products (other 
handkerchiefs, shawls , scarves, mufflers, mantillas, veils and the like). [Change to this split Chapter provided 
the starting material is prebleached or unbleached fabric.] HS2007 
(no change required) 
ex Chapter 61(f) (ex61.16,  ex6117.20, ex6117.80) - Accessories assembled from 
parts knitted or crocheted to shape (ties, bow ties, cravats, gloves, 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.] HS2007 
(no change required) 
ex Chapter 61(g) (ex61.16  ex6117.20, ex6117.80) - Accessories assembled 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 assembled in a single country.] HS2007 
(no change required) 
ex Chapter 61(h) (ex6117.90) - Other.  [The origin shall be the country where 
the goods of this split chapter are produced from fabric.] HS2007 
(no change required) 
 
CHAPTER 62 
Definition:  Assembly in a Single Country  (a) [For the purposes of this chapter, and subj ect to paragraph (b), the term "assembled in a 
single country" means that all of the assembly operations following the cutting of the fabric 
to parts have been performed in that country. 
(b) For the purposes of paragraph (a) performing  or not performing operations such as the 
following shall not affect the determination of whether the good has been assembled in a 
single country: 
- attaching to garments or accessories items such as accessories, buttons and other 
fasteners, pockets, trimmings, cuffs, plackets, labels, foot straps, ornaments, belt 
loops, epaulettes, collars; 
- making button holes, hemming, pressing, stone or acid washing.] 
Chapter Note 1:  Application of the value added rule 
(a) [The term " 50% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of parts originating in the country of manufacture repres ents at least 50% of the ex-works price of 
the product.  
(b) The term " ex-works price " shall mean the price to be paid for the product obtained to the 
manufacturer in whose undertaking the last working or processing is carried out (this price JOB/RO/5/Rev.1 
 
- 109 - 
 
  shall not include internal taxes which are, or may be, repaid when such product is 
exported); 
(c) The term " value acquired as a result of workin g and processing and incorporation of 
parts originating in the country of manufacture " shall mean the increase in value 
resulting from the assembly itself, together with any preparatory, finishing and checking 
operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, includ ing profit and the general costs borne in that 
country as a result of the operations.] 
Chapter Note 2:  Minor processing  operations not affecting origin 
[For the purposes of determining the country of orig in for goods falling within  Chapter 62  that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not 
affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
Chapter Residual Rule     
[When application of the primary rules of this Chapter (including the product specific rules 
provided in the matrix) do not result in a determination of a country of origin, the country of origin shall be determined as follows: 
(1) Where the primary rule for a good assembled fr om parts requires that the good be wholly 
assembled in a single country, the country of origin of such a good that was not wholly 
assembled in a single country, is the country in which the most significant assembly 
operations were performed in the making-up of the good, without regard to the addition of 
buttons and other fasteners, belt and hanger loops, belts, patch pockets, labels, foot straps, epaulettes, ornaments and other minor components. 
(2) The country of origin of other goods of this Chapter shall be the country where the textile 
fabric or knit-to-shape components was formed, or in the case of a good containing textile 
fabrics or knit-to-shape component of more than one country, the origin of the good is the country in which the textile fabric or knit-to- shape component that predominates by weight 
was formed.] 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 62  Articles of apparel and clothing 
accessories, not knitted or crocheted. As specified for split headings  
ex Chapter  
62(a)  (ex62.01 through ex62.12) - Goods of heading 62.01 through 
62.12 assembled from parts, other than diapers of heading 62.09 . [Change to goods of this split chapter 
provided that the goods are assembled in a single country in accordance with Chapter Note.] HS2007 
HS2012 (no change required) JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex Chapter  
62(b) (ex62.09) - Diapers of heading 62.09. CC, except by cutting and/or hemming 
only. HS2007 
HS2012 (no change required) 
ex Chapter 62(c) (ex62.13,   ex62.14,   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.] HS2007 
(no change required) 
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.] HS2007 
(no change required) 
ex Chapter 62(e) (ex62.15, ex62.16, ex6217.10) - Accessories assembled from parts 
(ties, bow ties, cravats, gloves, mittens, mitts, muffs, headbands and the like). [Change to goods of this split chapter 
provided that the goods are assembled in a single country in accordance with Chapter Note.] No change 
ex Chapter 
62(f) (6217.90) - Other.  [The origin shall be the country of 
origin of the fabric.] No change 
 
CHAPTER 63 
Chapter Note:  Minor processing operations not affecting origin    
[For the purposes of determining the country of or igin for goods falling within Chapter 63 that are 
not wholly obtained in one country, the following individual processes, considered singly, shall not 
affect the origin of the goods concerned, whethe r or not such processes result in changes of 
classification: 
(a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or 
by knotting fringe; 
(b) Cutting fabrics, yarns or othe r textile materials; or separating goods produced in the finished 
state by cutting along dividing threads; 
(c) Assembling or joining goods by sewing or stitching for convenience of shipment or other 
temporary purposes; 
(d) Putting up goods for retail sale or in sets or ensembles.] 
Chapter Residual Rule   
[When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
The country of origin of goods of this Chapter shall be the country where the textile fabric was 
formed, or in the case of a good containing textile fabrics of more than one country, the origin of the good is the country in which the textile fabric that predominates by weight was formed.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
[Criterion to apply Appendix 2, Rule 2(f)] 
The criteria to apply the de minimis  provision as set forth in Appendix 2, Rule 2(f) for this Chapter 
is weight. JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 63 Other made up textile articles; sets; 
worn clothing and worn textile articles; rags.    
63.01 Blankets and travelling rugs. As specified for split headings   
ex63.01(a) - Electric blankets  
 CTH No change 
ex63.01(b) - Other  [CTH, provided the starting material is 
prebleached or unbleached fabric.] No change 
63.02 Bed linen, table linen, toilet linen 
and kitchen linen. As specified for split headings HS2007 
(no change required) 
ex63.02(a) - Quilted textile articles [CTH, except from heading 58.11 or 
subheading 6307.90.] No change 
ex63.02(b) - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] No change 
63.03 Curtains (including drapes) and 
interior blinds; curtain or bed valances. As specified for split headings HS2007 
(no change required) 
ex63.03(a) - Quilted textile articles [CTH, except from heading 58.11 or 
subheading 6307.90.] No change 
ex63.03(b) - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] No change 
63.04 Other furnishing articles, excluding 
those of heading 94.04. As specified for split headings    
ex63.04(a)  - Quilted textile articles  [CTH, except from heading 58.11 or 
subheading 6307.90.] No change 
ex63.04(b)  - Other [CTH, provided the starting material is 
prebleached or unbleached fabric.] No change 
63.05 Sacks and bags, of a kind used for 
the packing of goods. [CTH] No change 
63.06 Tarpaulins, awnings and sunblinds; 
tents; sails for boats, sailboards or 
landcraft; camping goods. CTH HS2007 
HS2012 
(no change required) 
63.07 Other made up articles, including 
dress patterns. As specified for subheadings HS2012 
(no change 
required) 
6307.10 - Floor-cloths, dish-cloths, dusters and 
similar cleaning cloths [CTH] No change  
6307.20 - Life jackets and life-belts CTH No change  
6307.90 -Other [CTH except from split heading 96.19(k), 
provided the starting material is prebleached or unbleached fabric.] No change  
63.08 
 Sets consisting of woven fabric and 
yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. CTH, except when resulting only from 
putting up in sets No change  
63.09  
 Worn clothing and other worn 
articles. The origin shall be the country where the 
goods of this heading were last collected and packed for shipment No change  
63.10 Used or new rags, scrap twine, 
cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. The origin shall be the country where the 
goods of this were last collected or derived from manufacturing or processing operations or from consumption  No change  
 
CHAPTER 64 
Chapter Residual Rule   
[When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin. 
The country of origin of a good of heading 64. 06 that was assembled from parts, but was not 
wholly assembled in a single country, is the country in which the most significant assembly JOB/RO/5/Rev.1 
 
- 112 - 
 
  operations were performed in the making-up of the good, without regard to the addition of buttons 
and other fasteners, hanger loops, labels, foot  straps, ornaments and other minor components.] 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 64 Footwear, gaiters and the like; parts of 
such articles.   
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)]  HS2007 
(no change required) 
64.02 Other footwear with outer soles and 
uppers of rubber or plastics. [CTH, except from split 
heading ex64.06(a)]  HS2007 
(no change required) 
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)] HS2007 
(no change required) 
64.04 Footwear with outer soles of rubber, 
plastics, leather or composition leather and uppers of textiles materials [CTH, except from split 
heading ex64.06(a)] No change 
64.05 Other footwear. [CTH, except from split 
heading ex64.06(a)] No change 
64.06 Parts of footwear (including uppers 
whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. As specified for split heading HS2012 
(no change required) 
ex6406(a) - Uppers to which an inner sole is permanently 
attached which completely closes the bottom [CTHS] No change 
ex6406(b) - Other [CTHS] No change 
ex6406(c) - Parts of uppers CTH No change 
 
CHAPTER 65 
Chapter Residual Rule     
[When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows: 
For a good of headings 65.01 through 65.05 that was assembled from parts, where the primary 
rule requires that the good be wholly assembled in a single country, is the country in which the most significant assembly operations were pe rformed in the making-up of the good, without 
regard to the addition of buttons and other fasten ers, hanger loops, tighteners, labels, hat bands, 
ornaments and other minor components.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 65 Headgear and parts thereof   
65.01 
 Hat-forms, hat bodies and hoods of felt, 
neither blocked to shape nor with made brims; 
plateaux and manchons  (including slit 
manchons), of felt. CTH  No change  
65.02 
 Hat-shapes, plaited or made by assembling 
strips of any material, neither blocked to 
shape, nor with made brims, nor lined, nor 
trimmed. CTH 
 No change  
[65.03]   HS2007- 
deleted 
65.04  Hats and other headgear, plaited or made by 
assembling strips of any material, whether or not lined or trimmed. CTH No 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. As specified for split heading HS2007 
HS2012 (no change required) 
ex65.05(a) - Felt hats and othe r felt headgear, made from the 
hat bodies, hoods or plateaux of heading 65.01, whether or not lined or trimmed. CTHS No change 
ex65.05(b) - Other CTHS No change 
65.06 Other headgear, whether or not lined or 
trimmed. CTH HS2007 
(no change required) 
65.07 Head-bands, linings, covers, hat foundations, 
hat frames, peaks and chinstraps, for headgear. CTH 
 No change  
 
CHAPTER 66 
Chapter Residual Rule  [When application of the primary rules of this chapter (including the product specific rules provided 
in the matrix) does not result in a determination of a country of origin, the country of origin shall 
be determined as follows: 
The country of origin of a good of heading 66. 01 that was assembled from parts, but was not 
wholly assembled in a single country, is the country in which the most significant assembly 
operations were performed in the making-up of the good, without regard to the addition of buttons 
and other fasteners, hanger loops, labels, ornaments and other minor components.] 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops 
and parts thereof.   
66.01 Umbrellas and sun umbrellas 
(including walking-stick umbrellas, garden umbrellas and similar umbrellas). CTH 
 No change  
66.02 
 Walking-sticks, seat-sticks, whips, 
riding-crops and the like. CTH No change  
66.03 Parts, trimmings and accessories of 
articles of heading 66.01 or 66.02. CTH HS2007 
(no change required) 
 JOB/RO/5/Rev.1 
 
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  CHAPTER 67 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 67 Prepared feathers and down and articles 
made of feathers or of down; artificial 
flowers; articles of human hair.   
67.01 
  Skins and other parts of birds with their 
feathers or down, feathers, parts of feathers, down and articles thereof (other than goods 
of heading 05.05 and worked quills and 
scapes). As specified for split headings  
ex67.01(a) - Skins and other parts of birds with their feathers 
or down CTH No change  
ex67.01(b) - Feathers, parts of feathers, down CTHS No change  
ex67.01(c) - Other CTHS No change  
67.02 Artificial flowers, foliage and fruit and parts 
thereof; articles made of artificial flowers, foliage or fruit. As specified for split headings  
ex67.02(a) - Artificial flowers, foliage and fruit CTH No change  
ex67.02(b) - Parts of goods in heading 67.02 CTH No change  
ex67.02(c) - Articles made of artificial flowers, foliage or fruit CTHS No change  
67.03 
  Human hair, dressed, thinned, bleached or 
otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. CTH 
 No change  
67.04 Wigs, false beards, eyebrows and eyelashes, 
switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. CTH 
 No change  
 
CHAPTER 68 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 68  Articles of stone, plaster, cement, 
asbestos, mica or similar materials.   
68.01  Setts, curbstones and flagstones, of 
natural stone (except slate). CTH 
 No change  
68.02 Worked monumental or building 
stone (except slate) and articles thereof, other than goods of headings 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 HS2007 
(no change required) 
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   JOB/RO/5/Rev.1 
 
- 115 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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  No change  
ex6802.10(b) -- Other CTSH No change  
 -  Other monumental or building stone 
and articles thereof, simply cut or sawn, with a flat or even surface:  
  
6802.21 --  Marble, travertine and alabaster CTH No change  
6802.23 --  Granite CTH No change  
6802.29 --  Other stone CTH No change  
 - Other:   
6802.91 --  Marble, travertine and alabaster CTSH No change  
6802.92 --  Other calcareous stone CTSH No change  
6802.93 --  Granite CTSH No change  
6802.99 --  Other stone CTSH No change  
68.03  Worked slate and articles of slate or 
of agglomerated slate. As specified for split headings   
ex68.03(a) - Articles of natural slate. CTHS  No change  
ex68.03(b)  - Other CTH  No change  
68.04  Millstones, grindstones, grinding 
wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. CTH No change  
68.05  Natural or artificial abrasives powder 
or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. CTH No change  
68.06  Slag wool, rock wool and similar 
mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral 
materials; mixtures and articles of 
heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69 CTSH No change  
68.07  Articles of asphalt or of similar 
materials (for example, petroleum bitumen or coal tar pitch). CTH No change  
68.08  Panels, boards, tiles, blocks and 
similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. CTH 
 No change  
68.09  Articles of plaster or of compositions 
based on plaster. CTSH No change  
68.10  Articles of cement, of concrete or of 
artificial stone, whether or not reinforced As specified for subheadings  
  
 - Tiles, flagstones, bricks and similar 
articles:   
6810.11 --  Building blocks and bricks CTH No change  
6810.19 --  Other CTH No change  
 - Other articles:   
6810.91 --  Prefabricated structural components 
for building or civil engineering CTSH No change 
6810.99 --  Other CTSH No change 
68.11 Articles of asbestos-cement, of 
cellulose fibres-cement or the like. As specified for split heading HS2007 
HS2012 (no change required) JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex68.11(a) - Corrugated sheets CTHS No change 
ex68.11(b) - Other sheets, panels, tiles and similar 
articles CTHS No change 
ex68.11(c) - Tubes, pipes and tube or pipe fittings CTHS No change 
ex68.11(d) - Other  CTHS No 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. As specified for split heading HS2002 
HS2007  
ex68.12(a) - Clothing, clothing accessories, 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  
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 or not combined with textile or other materials. CTH HS2007 
(no change required) 
68.14  Worked mica and articles of mica, 
including agglomerated or reconstituted mica, whether or not on a support of paper paperboard or other materials.  As specified for split headings   
ex68.14(a) - Articles of mica  CTHS  No change  
ex68.14(b) - Other  CTH No change  
68.15  Articles of stone or of other mineral 
substances (including carbon fibres, 
articles of carbon fibres and articles of peat), not elsewhere specified or included. As specified for subheadings  
  
6815.10 - Non-electrical articles of graphite or 
other carbon As specified for split subheadings   
ex6815.10(a) --  Carbon fibres CTH  No change  
ex6815.10(b) --  Other  CTSHS  No change  
6815.20 - Articles of  peat CTH  No change  
 - Other articles   
6815.91 --  Containing magnesite, dolomite or 
chromite CTH  No change  
6815.99 --  Other CTH  No change  
 JOB/RO/5/Rev.1 
 
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  CHAPTER 69 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 69  Ceramic products.    
69.01  Bricks, blocks, tiles and other ceramic goods 
of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or similar siliceous earths. CTH 
 No change  
69.02  Refractory bricks, bloc ks, tiles and similar 
refractory ceramic co nstructional goods, 
other than those of siliceous fossil meals or similar siliceous earths.  CTH 
 No change  
69.03  Other refractory ceramic goods (for example, 
retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil, meals or of similar siliceous earths. CTH 
 No change  
69.04  Ceramic building bricks, flooring blocks, 
support or filler tiles and the like. CTH 
 No change  
69.05  Roofing tiles, chimney-pots, cowls, chimney 
liners, architectural ornaments and other ceramic constructional goods.  CTH 
 No change  
69.06  Ceramic pipes, conduits, guttering and pipe 
fittings.  CTH 
 No change  
69.07  Unglazed ceramic flags and paving, hearth or 
wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.  CTH 
 No change  
69.08 
  Glazed ceramic flags and paving, hearth or 
wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.  CTH, except from heading 
69.07  No change  
69.09 Ceramic wares for la boratory, 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 HS2007 
(addition of exception to CTH rule) 
69.10  Ceramic sinks, wash basins, wash basin 
pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. CTH 
 No change  
69.11  Tableware, kitchenware, other household 
articles and toilet articles, of porcelain or china. CTH 
 No change  
69.12  Ceramic tableware, kitchenware, other 
household articles and toilet articles, other than of porcelain or china. CTH 
 No change  
69.13  Statuettes and other ornamental ceramic 
articles. CTH No change  
69.14  Other ceramic articles. CTH No change  
 
CHAPTER 70 
Chapter Note 
For subheadings 7019.51 to 7019.90, those rules whic h refer to a change of subheading shall not 
apply to changes which are the result solely of trimming or cutting. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 70  Glass and glassware.    
70.01  Cullet and other waste and scrap of 
glass; glass in the mass.  As specified for split headings   
ex 70.01(a)  - Cullet and other waste and scrap of glass  The origin shall be the country of 
cullet and other waste and scrap of glass where the goods are derived or collected from manufacturing or 
processing operations or from 
consumption No change  
ex70.01(b) - Glass in the mass  CTHS  No change  
70.02  Glass in balls (other than microspheres 
of heading 70.18), rods or tubes, unworked.  CTH  No change  
70.03  Cast glass and rolled glass, in sheets or 
profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.  CTH No change  
70.04  Drawn glass and blown glass, in sheets, 
whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.  CTH No change  
70.05  Float glass and surface ground or 
polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.  CTH, except from headings 70.03 
and 70.04  No change  
70.06  Glass of heading 70.03, 70.04 or 70.05, 
bent, edge-worked, engraved, drilled, enamelled or otherwise worked,  but not 
framed or fitted with other materials.  As specified for split headings 
    
ex70.06(a) - Thin dielectric or metallic film coated flat 
glass*  CTHS No change  
ex70.06(b) - Other  CTH, except from heading 70.03, 
70.04 or 70.05 No change  
70.07 Safety glass, consisting of toughened 
(tempered) or laminated glass.  CTH No change  
70.08  Multiple-walled insulating units of glass.  CTH No change  
70.09  Glass mirrors, whether or not framed, 
including rear-view mirrors.  CTH No change  
70.10 Carboys, bottles, flasks, jars, pots, 
phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; 
preserving jars of glass; stoppers, lids 
and other closures, of glass. As specified for split headings HS2002 
(no change required)  
ex70.10(a) - Cut  [CTH or change by chemically 
etching, sand-blasting or grinding 
with subsequent acid polishing, of 
unworked glassware (not etched, sand-blasted, ground, carved, engraved or otherwise decorated).] No change  
ex70.10(b)  - Other CTH No change  
70.11  Glass envelopes (including bulbs and 
tubes), open, and glass parts thereof, without fittings, for electric lamps, 
cathode-ray tubes or the like.  CTH No change  
[70.12]   HS2002 
HS2007-  deleted  
                                               
 * Glass of this split heading consists of a glass substrate with multiple coatings applied in accordance 
with the following technologies: 
 - physical vapour deposition by thermal evaporation; 
 - sputtering; and  - chemical vapour deposition. JOB/RO/5/Rev.1 
 
- 119 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
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).  As specified for split headings  
 HS2007 
(no change required)  
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).]  No change  
ex70.13(b) - Other CTH  No change  
70.14  Signalling glassware and optical 
elements of glass (other than those of heading 70.15), not optically worked.  CTH No change  
70.15  Clock or watch glasses and similar 
glasses, glasses for non-corrective or 
corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. CTH No change  
70.16  Paving blocks, slab s, bricks, squares, 
tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar 
foams.  CTH No change  
70.17  Laboratory, hygienic or pharmaceutical 
glassware, whether or not graduated or calibrated.  CTH No change  
70.18  Glass beads, imitation pearls, imitation 
precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; 
glass eyes other than prosthetic articles; 
statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1mm in diameter.  CTH No change  
70.19  Glass fibres (including glass wool) and 
articles thereof (for example, yarn, woven fabrics).  As specified for subheadings 
  
 - Slivers, rovings, yarn and chopped strands:   
7019.11 --   Chopped strands, of a length of not more 
than 50mm CTH No change  
7019.12 --  Rovings CTH  No change  
7019.19 --  Other As specified for split subheadings   
ex7019.19(a) ---  Yarn CTSHS  No change  
ex7019.19(b) ---  Other CTH  No change  
 - Thin sheets (voiles), webs, mats, 
mattresses, boards and similar nonwoven products:   
7019.31 --  Mats CTSH  No change  
7019.32 --  Thin sheets (voiles) CTSH  No change  
7019.39 --  Other CTSH  No change  
7019.40  - Woven fabrics of rovings. CTSH  No change  
 - Other woven fabrics:   
7019.51 --  Of a width not exceeding 30cm CTSH, except from subheading 
7019.52 or 7019.59  No change  
7019.52 --  Of a width exceeding 30cm, plain weave, 
weighing less than 250g/m2, of filaments 
measuring per single yarn not more than 136 tex CTSH, except from subheading 
7019.51 or 7019.59  No change  
7019.59 --  Other CTSH, except from subheading 
7019.51 or 7019.52  No change  JOB/RO/5/Rev.1 
 
- 120 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
7019.90 - Other CTSH No change  
70.20 Other articles of glass. As specified for split heading HS2007 
(addition of 
CTHS rule at 
split heading level)  
ex70.20(a) - Glass inner for vacuum flasks or for other 
vacuum vessels CTHS CTHS rule 
applies to split 
heading  
ex70.20(b) - Other CTHS CTHS rule 
applies to split 
heading  
 
CHAPTER 71 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 71  Natural or cultured pearls, precious or 
semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin.    
71.01 Pearls, natural or cultured, whether or 
not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.  The origin shall be the country where 
the cultured pearl was cultured or the mollusc containing natural pearl was gathered.  No change  
71.02  Diamonds, whether or not worked, but 
not mounted or set.  As specified for subheadings   
7102.10 - Unsorted The origin shall be the country where 
the goods of this subheading are obtained in their natural or unprocessed state. No change  
 - Industrial:   
7102.21 --  Unworked or simply sawn, cleaved or 
bruted The origin shall be the country where 
the goods of this subheading are 
obtained in their natural or 
unprocessed state. No change  
7102.29 --  Other CTSH provided that the goods are 
cut or ground to final shape. No change  
 - Non-industrial:   
7102.31 --   Unworked or simply sawn, cleaved or 
bruted The origin shall be the country where 
the goods of this subheading are obtained in their natural or unprocessed state. No change  
7102.39 -- Other CTSH provided the goods are cut or 
ground or otherwise worked to final shape, whether or not polished. No change  
71.03 Precious stones (other than diamonds) 
and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.  As specified for subheadings  
7103.10 - Unworked or simply sawn or roughly shaped The origin shall be the country where 
the goods of this subheading are obtained in their natural or unprocessed state. No change  
 - Otherwise worked:   
7103.91 --  Rubies, sapphires and emeralds CTSH provided the goods are cut or 
ground or otherwise worked to final shape, whether or not polished. No change  JOB/RO/5/Rev.1 
 
- 121 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
7103.99 --  Other CTSH provided the goods are cut or 
ground or otherwise worked to final shape, whether or not polished.  No change  
71.04  Synthetic or reconstructed precious or 
semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.    As specified for subheadings  
7104.10 - Piezo-electric quartz  CTH No change  
7104.20 - Other, unworked or simply sawn or roughly 
shaped  The origin shall be the country where 
the goods of this subheading are obtained in their unworked state. No change  
7104.90 - Other CTSH provided the goods are cut or 
ground or otherwise worked to final 
shape, whether or not polished. No change  
71.05 Dust and powder of natural or synthetic 
precious or semi-precious stones.  CTH No change  
71.06  Silver (including silver plated with gold or 
platinum), unwrought or in semi-manufactured forms, or in powder form.  As specified for subheadings 
  
7106.10 - Powder As specified for split subheadings  
ex7106.10(a) -- Flakes classified with powder1  CTSHS No change  
ex7106.10(b) -- Powder CTSH No change  
 - Other  No change  
7106.91 --  Unwrought: As specified for split subheadings  
ex7106.91(a) Refined CTSHS, or  
change within this split subheading resulting from purification by electrolytic, thermal or chemical separation of precious metal  No change  
ex7106.91(b) Alloyed CTSHS  No change  
ex7106.91(c) Other CTH, or 
the origin shall be the country where the materials of this split subheading are obtained in their natural or unprocessed state No change  
7106.92 --  Semi-manufactured CTSH No change  
71.07  Base metals clad with silver, not further 
worked than semi-manufactured.  As specified for split headings  
ex71.07(a) Semi-manufactured forms CTHS No change  
ex71.07(b)  Other CTH No change  
71.08  Gold (including gold plated with 
platinum) unwrought or in semi-manufactured forms, or in powder form.  As specified for subheadings  
 - Non-monetary As specified for split subheadings   
7108.11 --   Powder   
ex7108.11(a) ---  Flakes classified with powder2  CTSHS  No change  
ex7108.11(b) ---  Powder CTSH  No change  
7108.12 --  Other unwrought forms As specified for split subheadings  
ex7108.12(a) ---  Refined CTSHS, or 
Change within this split subheading  resulting from purification by electrolytic, thermal or chemical separation of precious metal No change  
ex7108.12(b) --- Alloyed CTSHS No change  
ex7108.12(c) --- Other CTH, or 
The origin shall be the country where 
the materials of this split subheading 
are obtained in their natural or unprocessed state No change  
7108.13  --  Other semi-manufactured forms CTSH No change  
7108.20 - Monetary As specified for split subheadings  
                                               
 1 T h e  H S  c l a s s i fi e s  fl a k e s  w i t h  p o w d e r  o f  s u b h e a d i n g  7 1 0 6 . 1 0  w h e n  9 0 %  o r  m o r e  b y  w e i g h t  p a s s e s  
through a sieve having a mesh aperture of 0.5mm. 
 2 T h e  H S  c l a s s i fi e s  fl a k e s  w i t h  p o w d e r  o f  s u b h e a d i n g  7 1 0 8 . 1 1  w h e n  9 0 %  o r  m o r e  b y  w e i g h t  p a s s e s  
through a sieve having a mesh aperture of 0.5mm.  JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex7108.20(a) -- Refined CTSHS, or  
change within this split subheading resulting from purification by electrolytic, thermal or chemical separation of precious metal No change  
ex7108.20(b) -- Alloyed CTSHS No change  
ex7108.20(c) -- Other CTSH No change  
71.09  Base metals or silver , clad with gold, not 
further worked than semi-manufactured.  As specified for split headings  
ex71.09(a) - Semi-manufactured forms CTHS No change 
ex71.09(b)  - Other CTH No change  
71.10  Platinum, unwrought or in semi-
manufactured forms, or in powder form.  As specified for split headings  
ex71.10(a) - Flakes classified with powder3  CTHS No change  
ex71.10(b) - Powder CTHS No change  
ex71.10(c) - Unwrought forms, refined CTHS; or change within this split 
heading resulting from purification by electrolytic, thermal or chemical separation of precious metal No change  
ex71.10(d) - Unwrought forms, alloyed CTHS No change  
ex71.10(e) - Other unwrought forms CTH or The origin shall be the 
country where the material of this split heading are obtained in their natural or unprocessed state No change  
ex71.10(f) - Other CTHS No change  
71.11  Base metals, silver or gold, clad with 
platinum, not further worked than semi-
manufactured.  As specified for split headings   
ex71.11(a) - Semi-manufactured forms CTHS No change  
ex71.11(b)  - Other  CTH  No change  
71.12 Waste and scrap of precious metal or of 
metal clad with precious metal; other waste and scrap cont aining precious 
metal or precious metal compounds, of a kind used principally for the recovery of precious metal. The origin shall be the country 
where the waste and scrap of this heading are derived from manufacturing or processing operations or from consumption HS2002 
(no change required)  
71.13  Articles of jewellery and parts thereof,  of 
precious metal or of metal clad with  
precious metal.  As specified for split headings  
ex71.13(a) - Articles of jewellery CTHS No change  
ex71.13(b) - Parts CTH No change  
71.14  Articles of goldsmiths' or silversmiths'  
wares and parts thereof, of precious  
metal or of metal clad with precious  
metal.  As specified for split headings  
ex71.14(a) - Articles of goldsmiths' wares CTHS No change  
ex71.14(b) - Parts CTH No change  
71.15  Other articles of precious metal or of  
metal clad with precious metal.  CTH No change  
71.16  Articles of natural or cultured pearls, 
precious or semi-precious stones (natural, synthetic or reconstructed). CTH No change  
71.17  Imitation jewellery.  CTH No change  
71.18  Coin.  CTH No change  
 
CHAPTER 72 
Definition 
For the purposes of this Chapter, the expressi ons "cold-rolled(cold-reduced)" and "cold-formed" 
mean cold reduction resulting in changes to the crystalline structure of the workpiece.  The expressions do not include very light cold-rolling and cold-forming processes (skin pass or 
                                               
 3 The HS classifies flakes with powder of heading 71.10 when 90% or more by weight passes through a 
sieve having a mesh aperture of 0.5mm. JOB/RO/5/Rev.1 
 
- 123 - 
 
  pinch pass) which act only on the surface of the material and do not result in change to its 
crystalline structure.  
Chapter Note For the purposes of this Chapter, a change of classi fication resulting only from cutting is not to be 
considered as origin-conferring.   
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 72  Iron and steel.    
72.01  Pig iron and spiegeleisen in pigs, blocks or 
other primary forms. CTH No change  
72.02 Ferro-alloys.  CTH No change  
72.03 Ferrous products obtained by direct 
reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms. CTH No change  
72.04  Ferrous waste and scrap; remelting scrap 
ingots of iron or steel.  As specified for split headings  
ex72.04(a) - Ferrous waste and scrap The origin shall be the country 
where the waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption   No change  
ex72.04(b) - Remelting scrap ingots of iron or steel The origin shall be the country 
where the waste and scrap used to obtain the remelting scrap ingots of this split heading are derived from manufacturing or processing operations or from consumption  No change  
72.05 Granules and powders, of pig iron, 
spiegeleisen, iron or steel. As specified for subheadings  
7205.10 - Granules CTH No change  
 - Powders: As specified for split subheadings  
7205.21 --   Of alloy steel   
ex7205.21(a) --- Mixed powders of alloy steel CTSH or CTSHS provided 
recasting or atomizing of the cast alloy No change  
ex7205.21(b) --- Unmixed powders of alloy steel CTSH  No change  
7205.29 -- Other As specified for split subheadings  
ex7205.29(a) 
 --- Other mixed powders  
 CTSH or CTSHS provided 
recasting or atomizing of the cast 
alloy No change  
ex7205.29(b)  --- Other unmixed powders  CTSH  No change  
72.06 Iron and non-alloy steel in ingots or other 
primary forms (excluding iron of heading No. 72.03). CTH No change  
72.07 Semi-finished products of iron or non-
alloy steel. CTH, except from heading 72.06 
 No change  
72.08 Flat-rolled products of iron or non-alloy 
steel, of a width of 600mm or more, hot-rolled, not clad, plated or coated. CTH 
 No change  
72.09 Flat-rolled products of iron or non-alloy 
steel, of a width of 600mm or more, cold-rolled (cold-reduced), not clad, plated or coated. CTH 
 No change  
72.10  Flat-rolled products of iron or non-alloy 
steel, of a width of 600mm or more, clad, plated or coated. As specified for split headings  
ex72.10(a) - Clad CTHS No change  JOB/RO/5/Rev.1 
 
- 124 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex72.10(b) - Plated or coated with tin, and printed or 
lacquered [CTHS] No change  
ex72.10(c) - Plated or coated with zinc, and corrugated CTH No change  
ex72.10(d) - Other [CTHS] No change  
72.11  Flat-rolled products of iron or non-alloy 
steel, of a width of less than 600m, not clad, plated or coated.  As specified for split headings  
ex72.11(a) - Hot-rolled CTH  No change  
ex72.11(b) - Cold-rolled (col d-reduced) CTHS  No change  
72.12  Flat-rolled products of iron or non-alloy 
steel, of a width of less than 600mm, clad, 
plated or coated. As specified for split headings  
ex72.12(a) - Clad CTHS, except from 72.10 No change  
ex72.12(b) - Other [CTHS] No change  
72.13 Bars and rods, hot-rolled, in irregularly 
wound coils, of iron or non-alloy steel.  CTH, except from heading 72.14 No change  
72.14 Other bars and rods of iron or non-alloy 
steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. CTH, except from heading 72.13  No change  
72.15 Other bars and rods of iron or non-alloy 
steel. CTH No change  
72.16 Angles, shapes and sections of iron or 
non-alloy steel. As specified for split headings  
ex72.16(a) - Not further worked than hot-rolled CTH, except from heading 72.08, 
72.09, 72.10, 72.11 or 72.12, and except from heading 72.13, 72.14 
or 72.15 when this change results 
from cutting or bending. No change  
ex72.16(b) - Not further worked than cold-rolled CTH, except from heading 72.09 
or split heading ex72.11(b), and 
except from heading 72.15 when 
this change results from cutting or bending. No change  
ex72.16(c) - Clad CTHS No change  
ex72.16(d) - Other [CTHS] No change  
72.17 Wire of iron or non-alloy steel. CTH, except from headings 72.13 
through 72.15; or change from headings 72.13 through 72.15, provided the material has been cold-formed in conformity with the Chapter Note. No change  
72.18 Stainless steel in ingots or other primary 
forms; semi-finished products of stainless steel.  CTH No change  
72.19 Flat-rolled products of stainless steel, of a 
width of 600mm or more.  As specified for split headings  
ex72.19(a) - Not further worked than hot-rolled CTH  No change  
ex72.19(b) - Not further worked than cold-rolled CTHS  No change  
ex72.19(c) - Clad CTHS No change  
ex72.19(d) - Other  [CTHS] No change  
72.20 Flat-rolled products of stainless steel, of a 
width of less than 600mm. As specified for split headings  
ex72.20(a) - Not further worked than hot-rolled CTH, except from 72.19 No change  
ex72.20(b) - Not further worked than cold rolled CTHS No change  
ex72.20(c) - Clad CTHS No change  
ex72.20(d) - Other [CTHS] No change  
72.21 Bars and rods, hot-rolled, in irregularly 
wound coils, of stainless steel. CTH, except from heading 72.22 No change  
72.22 Other bars and rods of stainless steel; 
angles, shapes and sections of stainless steel. As specified for split headings  
ex72.22(a) - Bars and rods, not further worked than hot-
rolled CTH, except from heading 72.21 No change  
ex72.22(b)  - Angles, shapes and sections, not further 
worked than hot-rolled CTH, except from heading 72.19 
or 72.20 and except from heading 72.21 or split heading ex72.22(a) 
when this change results from 
cutting or bending. No change  JOB/RO/5/Rev.1 
 
- 125 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex72.22(c) - Bars and rods, angles, shapes and sections, 
not further worked than cold-rolled CTH, except from split-heading 
ex72.19(b) or ex7220(b); or CTHS from split heading ex72.22(a) No change  
ex72.22(d) - Bars and rods, angles, shapes and sections, 
clad CTHS No change  
ex72.22(e) - Other bars and rods [CTH, except from heading 72.21] No change  
ex72.22(f) - Other angles, shapes and sections [CTHS] No change  
72.23 Wire of stainless steel. CTH, except from 7221 through 
7222; or change from headings 7221 through 7222, provided the material has been cold-formed in conformity with the Chapter Note  No change  
72.24 Other alloy steel in ingots or other 
primary forms; semi-finished products of other alloy steel. CTH No change  
72.25 Flat-rolled products of other alloy steel, of 
a width of 600mm or more. As specified for split headings HS2007 
(no change required) 
ex72.25(a) - Not further worked than hot-rolled CTH No change 
ex72.25(b) - Not further worked than cold-rolled CTHS No change 
ex72.25(c) - Clad CTHS No change 
ex72.25(d) - Other [CTHS] No change 
72.26 Flat-rolled products of other alloy steel, of 
a width of less than 600mm. As specified for split headings HS2007 
(no change required) 
ex72.26(a) - Not further worked than hot-rolled CTH, except from heading 72.25 No change 
ex72.26(b) - Not further worked than cold-rolled CTHS, except from cold-rolled 
products of heading 72.25 No change 
ex72.26(c) - Clad CTHS No change 
ex72.26(d) - Other CTHS No change 
72.27 Bars and rods, hot-rolled, in irregularly 
wound coils, of other alloy steel. CTH, except from heading 72.28 No change 
72.28 Other bars and rods of other alloy steel; 
angles, shapes and sections, of other alloy steel; hollow  drill bars and rods, of alloy or non-alloy steel. As specified for split headings No change 
ex72.28(a) - Bars and rods, not further worked than hot-
rolled CTH, except from heading 72.27  No change 
ex72.28(b) - Angles, shapes and sections, not further 
worked than hot-rolled CTH, except from heading 72.25 
or 72.26, and except from heading 72.15 when this change results from cutting or bending. No change 
ex72.28(c) - Bars and rods, angles, shapes and sections 
not further worked than cold-rolled  CTH, except from split heading 
ex72.25(b) or ex72.26(b), or CTHS from split heading ex72.28(a)  No change 
ex72.28(d) - Bars and rods, angles, shapes and sections, 
clad CTHS No change 
ex72.28(e) - Other bars and rods [CTHS] No change 
ex72.28(f) - Other angles, shapes and sections [CTHS] No change 
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. HS2007 
(no change required) 
 
CHAPTER 73 
Chapter Note For heading 73.18, mere attachment of constitu ting parts without grinding to shape, heat 
treatment and surface treatment operation is not to be considered as origin-conferring. JOB/RO/5/Rev.1 
 
- 126 - 
 
  [Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 73 Articles of iron or steel    
73.01  Sheet piling of iron or steel, whether or not drilled, 
punched or made from assembled elements; welded 
angles, shapes and sections, of iron or steel CTH No change  
73.02 Railway or tramway track construction material of 
iron or steel, the following:  rails, check-rails and 
rack rails, switch blades, crossing frogs, point rods 
and other crossing piece s, sleepers (cross-ties), 
fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. CTH HS2002 
(no change 
required)  
73.03  Tubes, pipes, and hollow profiles, of cast iron  CTH No change  
73.04 Tubes, pipes and hollow profiles, seamless, of iron 
(other than cast iron) or steel. As specified for 
subheadings HS2007 
(addition of 
CTH rule to 
new subheadings)  
 - Line pipe of a kind used for oil or gas pipelines   
7304.11 --  Of stainless steel CTH CTH rule 
applies to new subheading 
7304.19 --  Other CTH CTH rule 
applies to new subheading  
 - Casing, tubing and drill pipe, of a kind used in drilling 
for oil or gas:    
7304.22 --  Drill pipe of stainless steel  CTH CTH rule 
applies to new subheading  
7304.23 --  Other drill pipe CTH CTH rule 
applies to new subheading 
7304.24 --  Other, of stainless steel CTH CTH rule 
applies to new subheading  
7304.29 --  Other  CTH  CTH rule 
applies to new subheading  
 --  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 No change  
7304.39 -- Other CTH  No change  
 - 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 No change  
7304.49 --  Other CTH  No change  
 - 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 No change  
7304.59 --  Other CTH  No change  
7304.90 - Other CTH  No change  
73.05  Other tubes and pipes (for example, welded, 
riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4mm, of iron or steel. CTH No change  
73.06 Other tubes, pipes and hollow profiles (for 
example, open seam or welded, riveted or similarly closed), of iron or steel. CTH HS2007 
(no change required)  JOB/RO/5/Rev.1 
 
- 127 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
73.07  Tube or pipe fittings (for example, couplings, 
elbows, sleeves), of iron or steel. CTH No change  
73.08 Structures (excluding prefabricated buildings of 
heading 94.06) and parts of structures (for 
example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or st eel; plates, rods, angles, 
shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. As specified for split 
headings  
ex73.08(a)  - Structures CTHS No change  
ex73.08(b) - Parts of structures CTH No change  
ex73.08(c) - Other CTH, except from 
headings 72.08 through 
72.16, 73.01 or 73.04 
through 73.06 No change  
73.09  Reservoirs, tanks, vats and similar containers for 
any material (other than compressed or liquefied 
gas), of iron or steel, of a capacity exceeding 300 l, 
whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. CTH No change  
73.10  Tanks, casks, drums, cans, boxes and similar 
containers, for any material (other than 
compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. CTH No change  
73.11  Containers for compressed or liquefied gas, of iron 
or steel. CTH No change  
73.12  Stranded wire, ropes, cables, plaited bands, slings 
and the like, of iron or steel, not electrically 
insulated. CTH No change  
73.13  Barbed wire of iron or steel; twisted hoop or single 
flat wire, barbed or not, and loosely twisted double 
wire, of a kind used for fencing, of iron or steel.  CTH No change  
73.14 Cloth (including endless bands), grill, netting and 
fencing, of iron or steel wire; expanded metal of iron or steel. CTH HS2007 
(no change required)  
74.15 Nails, tacks, drawing pins, staples (other than 
those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, 
cotter-pins, washers (including spring washers) 
and similar articles, of copper. CTH HS2002 
(no change required)  
73.16  Anchors, grapnels and parts thereof, of iron or 
steel.  CTH No change  
73.17  Nails, tacks, drawing pins, corrugated nails, staples 
(other than those of heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with 
heads of copper.  CTH No change  
73.18 Screws, bolts, nuts, coach screws, screw hooks, 
rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or 
steel.  CTH No 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. CTH HS2007 
HS2012 (no change 
required)  
73.20  Springs and leaves for springs, of iron or steel. CTH No 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. CTH HS2007 
(no change required)  JOB/RO/5/Rev.1 
 
- 128 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
73.22  Radiators for central heating, not electrically 
heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. CTH No change  
73.23  Table, kitchen or other household articles and parts 
thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. CTH No change  
73.24  Sanitary ware and parts thereof, of iron or steel. CTH No change  
73.25  Other cast articles of iron or steel.  CTH No change  
73.26 Other articles of iron or steel. CTH No change  
 
CHAPTER 74 
Chapter Note 
A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars 
or rods is not to be cons idered as origin-conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 74 Copper and articles thereof.    
74.01 Copper mattes; cement copper 
(precipitated copper). CTH HS2007 
(no change required) 
74.02  
 Unrefined copper; copper anodes 
for electrolytic refining.  CTH No change 
74.03  Refined copper and copper alloys, 
unwrought. As specified for subheadings  HS2007 
(new split subheading) 
  - 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  
74.04  Copper waste and scrap.  The origin shall be the country 
where copper waste and scrap of 
this heading are derived from manufacturing or processing operations or from consumption  No change 
74.05  Master alloys of copper.  CTH No change 
74.06  Copper powders and flakes.  As specified for subheadings   
7406.10 - Powders of non-lamellar structure CTSH, except from split subheading 
ex7406.20(a)  No change 
7406.20 - Powders of lamellar structure; 
flakes As specified for split subheadings  
ex7406.20(a) -- Powders of lamellar structure  CTSHS   No change 
ex7406.20(b)  -- Flakes  CTH No change JOB/RO/5/Rev.1 
 
- 129 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
74.07 Copper bars, rods and profiles. CTH HS2007 
(no change required) 
74.08  Copper wire.  [CTH provided that the cross-
sectional area of the rod is reduced 
by at least 25%.]  No change 
74.09  Copper plates, sheets and strip, of 
a thickness exceeding 0.15mm.  As specified for split headings   
ex74.09(a) - Cold-rolled  CTHS No change 
ex74.09(b)  - Other  CTH No change 
74.10  Copper foil (whether or not 
printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15mm.  CTH No change 
74.11  Copper tubes and pipes.  CTH No change 
74.12  Copper tube or pipe fittings (for 
example, couplings, elbows, sleeves).  CTH No change 
74.13  Stranded wire, cables, plaited 
bands and the like, of copper, not electrically insulated.  CTH No change 
[74.14]   HS2007- deleted 
74.15 Nails, tacks, drawing pins, staples 
(other than those of heading 83.05) and similar articles, of copper or of iron or steel with 
heads of copper; screws, bolts, 
nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. CTH HS2002 
(no change required) 
[74.16]   HS2007- deleted 
[74.17]   HS2007- deleted 
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 HS2012 (WCO 
recommendation) 
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  
74.19 Other articles of copper. As specified for subheadings  HS2007 
(new exceptions to the rule) 
7419.10 - Chain and parts thereof CTH  
 - Other:   
7419.91 --  Cast, moulded, stamped or forged, 
but not further worked of copper CTH, except from copper 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 CTSHS  
ex7419.99(b) --- Copper springs. CTSHS  
ex7419.99(c) --- Cooking or heating apparatus of a 
kind used for domestic purposes, non-electric, and parts thereof, of copper. CTSHS, except from split heading 
ex74.18(a)  
ex7419.99(d) --- Other CTSHS, except from copper 
connectors for optical fibres, optical fibre bundles or cables classified in subheading 8536.70  
 JOB/RO/5/Rev.1 
 
- 130 - 
 
  CHAPTER 75 
Chapter Note A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars 
or rods is not to be cons idered as origin-conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 75 Nickel and articles thereof.    
75.01  Nickel mattes, nickel oxide 
sinters and other intermediate products of nickel metallurgy.  CTH, or change within this heading to mattes or 
sinters containing 90% or more of nickel from mattes or sinters containing not more than 75% of nickel No change 
75.02  Unwrought nickel.  As specified for subheadings   
7502.10 - Nickel, not alloyed CTH No change  
7502.20 - Nickel alloys CTSH No change  
75.03  
 Nickel waste and scrap.  The origin shall be the country where nickel 
waste and scrap of this heading are derived 
from manufacturing or processing operations or from consumption No change  
75.04  Nickel powders and flakes.  As specified for split headings   
ex75.04(a) - Powders CTHS  No change  
ex75.04(b)  - Flakes  CTH No change  
75.05  Nickel bars, rods, profiles and 
wire.  As specified for subheadings   
 - Bars, rods and profiles   
7505.11  --  Of nickel, not alloyed CTSH No change  
7505.12 --  Of nickel alloys CTSH No change  
 - Wire   
7505.21 
 --  Of nickel, not alloyed 
 [CTSH provided that the cross-sectional area of 
the rod is reduced by at least 25%] No change  
7505.22 -- Of nickel alloys [CTSH provided that the cross-sectional area of 
the rod is reduced by at least 25%]  No change  
75.06  Nickel plates, sheets, strip and 
foil. As specified for split headings   
ex75.06(a) - Nickel foil of a thickness less 
than 0.15mm  CTHS No change  
ex75.06(b) - Other  CTH No change  
75.07  Nickel tubes, pipes and tube or 
pipe fittings (for example, couplings, elbows, sleeves).  CTSH No change  
75.08  Other articles of nickel.  As specified for split headings   
ex75.08(a) - Cloth, grill and netting, of nickel 
wire [CTH]  No change  
ex75.08(b) 
 - Anodes for galvanization  
 CTH, except from the change by tapping or 
piercing or the addition of hooks No change  
ex75.08(c) - Other [CTHS]  No change  
 
CHAPTER 76 
Chapter Note A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars 
or rods is not to be cons idered as origin-conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. JOB/RO/5/Rev.1 
 
- 131 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 76  Aluminium and articles thereof.    
76.01  Unwrought aluminium.  As specified for subheadings   
7601.10 - Aluminium, not alloyed As specified for split subheadings   
ex7601.10(a) - Of a purity of 99.9% or more  CTSHS No change  
ex7601.10(b) - Other  CTH  No change  
7601.20 - Aluminium alloys CTSH No change  
76.02  Aluminium waste and scrap.  The origin shall be the country where 
aluminium waste and scrap of this heading are derived from manufacturing or processing operations or from consumption No change  
76.03  Aluminium powders and flakes.  As specified for subheadings   
7603.10  - Powders of non-lamellar structure CTSH, except from split heading 
ex7603.20(a)  No change  
7603.20 - Powders of lamellar structure; 
flakes As specified for split subheadings   
ex7603.20(a) -- Powders of lamellar structure CTSHS  No change  
ex7603.20(b) -- Flakes CTH No change  
76.04  Aluminium bars, rods and 
profiles.  CTH No change  
76.05  Aluminium wire.  [CTH provided that the cross-sectional area 
of the rod is reduced by at least 25%] No change  
76.06  Aluminium plates, sheets and 
strip, of a thickness exceeding 0.2mm.  CTH No change  
76.07 Aluminium 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. As specified for subheadings   
 -  Not backed:   
7607.11 --   Rolled but not further worked [CTSH, except from 76.06, or a change to 
foil of heading 76.07 from heading 76.06 if there has been a reduction in the thickness of the source product by at least 25%] No change  
7607.19 --   Other CTH No change  
7607.20 - Backed CTH No change  
76.08  Aluminium tubes and pipes.  CTH  No change  
76.09  
 Aluminium tube or pipe fittings 
(for example, couplings, elbows, sleeves).  CTH No change  
76.10  Aluminium structures (excluding 
prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, 
profiles, tubes and the like, 
prepared for use in structures.  As specified for split headings   
ex76.10(a) Structures CTHS No change  
ex76.10(b) Parts of structures CTH  No change  
ex76.10(c) Other CTH, except from heading 76.04 through 
76.06, 76.08 or 76.09 No change  
76.11  
 Aluminium reservoirs, tanks, vats 
and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.  CTH No change  JOB/RO/5/Rev.1 
 
- 132 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
76.12  Aluminium casks, drums, cans, 
boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.  CTH No change  
76.13  
 Aluminium containers for 
compressed or liquefied gas.  CTH No change  
76.14  Stranded wire, cables, plaited 
bands and the like, of aluminium, not electrically insulated.  CTH No change  
76.15 Table, kitchen or other household 
articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. CTH HS2012 
(no change required) 
76.16  Other articles of aluminium . As specified for subheadings   
7616.10 - Nails, tacks, staples (other than 
those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles CTH 
 No change  
 - Other   
7616.91 --  Cloth, grill, netting and fencing, of 
aluminium wire [CTH] No change  
7616.99 --  Other [CTSH]  No change  
 
CHAPTER 78 
Chapter Note 
A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars 
or rods is not to be considered as origin conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 78  Lead and articles thereof.    
78.01  Unwrought lead.  As specified for subheadings   
7801.10 - Refined lead CTSH No change  
 - Other:   
7801.91 --  Containing by weight antimony 
as the principal other element CTH No change  
7801.99 --  Other As specified for split subheadings   
ex7801.99(a) Alloys  CTSH No change  
ex7801.99(b)  Other  CTH No change  
78.02 Lead waste and scrap.  The origin shall be the country where lead 
waste and scrap of this heading are derived from manufacturing or processing operations or from consumption No change  
[78.03]   HS2007 - 
deleted 
78.04 Lead plates, sheets, strip and 
foil; lead powders and flakes.   As specified for split headings   
ex78.04(a) - Lead foil  CTHS No change  JOB/RO/5/Rev.1 
 
- 133 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex78.04(b) - Powders  CTHS No change  
ex78.04(c) - Flakes  CTHS, except from split heading ex78.04(b) No change  
ex78.04(d) - Other CTHS No change  
[78.05]   HS2007 - 
deleted 
78.06 Other articles of lead. As specified for split headings  HS2007 
(new 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  
 
CHAPTER 79 
Chapter Note 
A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars 
or rods is not to be considered as origin conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 79  Zinc and articles thereof.    
79.01  Unwrought zinc.  As specified for split headings   
ex79.01(a) - Alloys CTHS  No change  
ex79.01(b)  - Other CTH  No change  
79.02  Zinc waste and scrap.  The origin shall be the country where zinc 
waste and scrap of this heading are derived from manufacturing or processing operations or from consumption No change  
79.03  Zinc dust, powders and flakes.  As specified for subheadings  
7903.10 - Zinc dust CTH No change  
7903.90 - Other As specified for split subheadings   
ex7903.90(a) -- Powders CTSHS  No change  
ex7903.90(b) -- Other CTH No change  
79.04  Zinc bars, rods, profiles and 
wire.  As specified for split headings   
ex79.04(a) - Bars, rods and profiles CTH No change  
ex79.04(b) - Wire [CTHS provided the cross-sectional area of 
input material is reduced by at least 25%.] No change  
79.05  Zinc plates, sheets, strip and 
foil. CTH No change  
[79.06]   HS2007-
deleted 
79.07 Other articles of zinc. As specified for split headings  HS2007 
(new split headings)  
ex79.07(a) - Tubes and pipes CTHS  
ex79.07(b) - Tubes or pipe fittings CTHS  
ex79.07(c) - Electroplating anodes [CTHS, except from the change by tapping or 
piercing or the addition of hooks or except from split heading ex79.07(d)  
ex79.07(d) - Other CTHS, except from split heading ex79.07(c)  
                                               
 During review of overall coherence, specific  consideration will be given to this item 
(G/RO/W/22/Rev.4). JOB/RO/5/Rev.1 
 
- 134 - 
 
  CHAPTER 80 
Chapter Note A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars 
or rods is not to be considered as origin conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 80  Tin and articles thereof.    
80.01  Unwrought tin.  As specified for subheadings   
8001.10 - Tin, not alloyed CTH or manufacture of refined tin of this 
subheading from unrefined tin of the same subheading. No change 
8001.20 - Tin alloys CTSH No change 
80.02  Tin waste and scrap.  The origin shall be the country where tin waste 
and scrap of this heading are derived from manufacturing or processing operations or from consumption. No change  
80.03  Tin bars, rods, profiles and 
wire. As specified for split headings   
ex80.03(a) Bars, rods, profiles  CTH  No change  
ex80.03(b) Wire [CTHS, provided that the cross-sectional area of 
the rod is reduced by at least 25%.] No change  
[80.04]   HS2007 - 
deleted 
[80.05]   HS2007 - 
deleted 
[80.06]   HS2007 - 
deleted 
80.07 Other articles of tin. As specified for split headings  HS2007 
(new split headings) 
ex80.07(a) - Plates, sheets and strip, of a 
thickness exceeding 0.2mm CTHS  
ex80.07(b) - 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 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 anodes 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)  
 
CHAPTER 81 
Chapter Note 
A change of classification solely by virtue of coiling of bars or rods to wire or uncoiling wire to bars 
or rods is not to be considered as origin conferring. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is weight. JOB/RO/5/Rev.1 
 
- 135 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 81 Other base metals; cermets; 
articles thereof.   
81.01 Tungsten (wolfram) and 
articles thereof, including 
waste and scrap As specified for split headings HS2002 
HS2007 
(no change required) 
ex81.01(a) - Alloys CTHS No change 
ex81.01(b) - Refined tungsten CTHS No change 
ex81.01(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.01(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS No change 
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.01(f) - Wire CTHS No change 
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.01(gi) - Tube or pipe fittings CTHS No change 
ex81.01(h) - Powders CTHS  No change 
ex81.01(ij) - Flakes CTHS No change 
ex81.01(k) - Cables CTHS No change 
ex81.01(l) - Other CTHS No change 
81.02 Molybdenum and articles 
thereof, including waste and scrap. As specified for split headings HS2002 
(no change required) 
ex81.02(a) - Alloys CTHS No change 
ex81.02(b) - Refined molybdenum CTHS No change 
ex81.02(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.02(d) - Bars and rods, other than those 
obtained simply by sintering , profiles CTHS  No change 
ex81.02(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.02(f) - Wire CTHS No change 
ex81.02(g) - Tubes and pipes CTH; or cold-rolling from articles of the 
same split heading. No change 
ex81.02(gi) - Tube or pipe fittings CTHS No change 
ex81.02(h) - Powders CTHS  No change 
ex81.02(ij) - Flakes CTHS No change 
ex81.02(k) - Cables CTHS No change 
ex81.02(l) - Other CTHS No change 
81.03 Tantalum and articles thereof, 
including waste and scrap. As specified for split headings HS2002 
(no change required) 
ex81.03(a) - Alloys CTHS No change 
ex81.03(b) - Refined tantalum CTHS No change 
ex81.03(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.03(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS No change 
ex81.03(e) - Plates, sheets, strip and foil CTHS; or cold- rolling from articles of the 
same split heading  No change 
ex81.03(f) - Wire CTHS No change 
ex81.03(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the 
same split heading  No change 
ex81.03(gi) -Tubes or pipes fittings CTHS No change 
ex81.03(h) - Powders CTHS  No change JOB/RO/5/Rev.1 
 
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  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex81.03(ij) - Flakes CTHS No change 
ex81.03(k) - Cables CTHS No change 
ex81.03(l) - Other CTHS No change 
81.04  Magnesium and articles 
thereof, including waste and scrap.  As specified for split headings   
ex81.04(a) - Alloys CTHS No change 
ex81.04(b) - Refined magnesium CTHS No change 
ex81.04(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or 
processing operations or from 
consumption No change 
ex81.04(d) - Bars and rods, other than those 
obtained simply by sintering, 
profiles CTHS No change 
ex81.04(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split heading  No change 
ex81.04(f) - Wire CTHS No change 
ex81.04(g) - Tubes and pipes  CTHS, or cold-rolling from articles of the 
same split heading No change 
ex81.04(gi) - Tube or pipe fittings CTHS No change 
ex81.04(h) - Powders CTHS No change 
ex81.04(ij) - Flakes CTHS  No change 
ex81.04(k) - Cables CTHS No change 
ex81.04(l) - Other CTHS No change 
81.05 Cobalt mattes and other 
intermediate products of 
cobalt metallurgy; cobalt and articles thereof, including waste and scrap. As specified for split headings HS2002 
(no change 
required) 
ex81.05(a) - Alloys CTHS No change 
ex81.05(b) - Refined cobalt CTHS No change 
ex81.05(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.05(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS No change 
ex81.05(e) - Plates, sheets, strip and foil CTHS; or cold- rolling from articles of the 
same split heading  No change 
ex81.05(f) - Wire CTHS No change 
ex81.05(g) - Tubes and pipes CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.05(gi) - Tube or pipe fittings CTHS No change 
ex81.05(h) - Powders CTHS  No change 
ex81.05(ij) - Flakes CTHS No change 
ex81.05(k) - Cables CTHS No change 
ex81.05(l) - Other CTHS No change 
81.06  Bismuth and articles thereof, 
including waste and scrap.  As specified for split headings   
ex81.06(a) - Alloys CTHS No change 
ex81.06(b) - Refined bismuth CTHS No change 
ex81.06(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.06(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS No change 
ex81.06(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.06(f) - Wire CTHS No change 
ex81.06(g) - Tubes and pipes CTHS; or cold-rolling from articles of the 
same split heading. No change 
ex81.06(gi) - Tube or pipe fittings CTHS No change JOB/RO/5/Rev.1 
 
- 137 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex81.06(h) - Powders CTHS   No change 
ex81.06(ij) - Flakes CTHS No change 
ex81.06(k) - Cables CTHS No change 
ex81.06(l) - Other  CTHS No change 
81.07 Cadmium and articles thereof, 
including waste and scrap. As specified for split headings HS2002 
(no change required) 
ex81.07(a) - Alloys CTHS No change 
ex81.07(b) - Refined cadmium CTHS No change 
ex81.07(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.07(d) - Bars and rods, other than those 
obtained simply by sintering ,profiles CTHS No change 
ex81.07(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.07(f) - Wire CTHS No change 
ex81.07(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the 
same split heading.  No change 
ex81.07(gi) - Tube or pipe fittings CTHS No change 
ex81.07(h) - Powders CTHS  No change 
ex81.07(ij) - Flakes CTHS No change 
ex81.07(k) - Cables CTHS No change 
ex81.07(l) - Other  CTHS No change 
81.08 Titanium and articles thereof, 
including waste and scrap. As specified for split headings HS2002 
(no change required) 
ex81.08(a) - Alloys CTHS No change 
ex81.08(b) - Refined titanium CTHS No change 
ex81.08(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.08(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS No change 
ex81.08(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.08(f) - Wire CTHS No change 
ex81.08(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.08(gi) - Tube or pipe fittings CTHS No change 
ex81.08(h) - Powders CTHS  No change 
ex81.08(ij) - Flakes CTHS No change 
ex81.08(k) - Cables CTHS No change 
ex81.08(l) - Other CTHS No change 
81.09 Zirconium and articles 
thereof, including waste and scrap. As specified for split headings HS2002 
(no change required) 
ex81.09(a) - Alloys CTHS No change 
ex81.09(b) - Refined zirconium CTHS No change 
ex81.09(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from 
consumption No change 
ex81.09(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS No change 
ex81.09(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.09(f) - Wire CTHS No change 
ex81.09(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.09(gi) - Tube or pipe fittings CTHS No change JOB/RO/5/Rev.1 
 
- 138 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex81.09(h) - Powders CTHS  No change 
ex81.09(ij) - Flakes CTHS No change 
ex81.09(k) - Cables CTHS No change 
ex81.09(l) - Other CTHS No change 
81.10 Antimony and articles thereof, 
including waste and scrap. As specified for split headings HS2002 
(no change required) 
ex81.10(a) - Alloys CTHS No change 
ex81.10(b) - Refined antimony CTHS No change 
ex81.10(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.10(d) - Bars and rods, other than those 
obtained simply by sintering, profiles CTHS No change 
ex81.10(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split  heading No change 
ex81.10(f) - Wire CTHS No change 
ex81.10(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.10(gi) - Tube or pipe fittings CTHS No change 
ex81.10(h) - Powders CTHS  No change 
ex81.10(ij) - Flakes CTHS No change 
ex81.10(k) - Cables CTHS No change 
ex81.10(l) - Other CTHS No change 
81.11  Manganese and articles 
thereof, including waste and scrap.  As specified for split headings   
ex81.11(a) - Alloys CTHS No change 
ex81.11(b) - Refined manganese CTHS No change 
ex81.11(c) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations No change 
ex81.11(d) - Bars and rods, other than those 
obtained simply by sintering profiles CTHS No change 
ex81.11(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.11(f) - Wire CTHS No change 
ex81.11(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the 
same split heading No change 
ex81.11(gi) - Tube or pipe fittings CTHS  No change 
ex81.11(h) - Powders CTHS  No change 
ex81.11(ij) - Flakes CTHS No change 
ex81.11(k) - Cables CTHS No change 
ex81.11(l) - Other CTHS No change 
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 HS2002 
HS2007 (no change required, only deletion of headings 8112.30 and 8112.40) 
 - 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  JOB/RO/5/Rev.1 
 
- 139 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex8112.19(a) ---  Bars and rods, other than 
those obtained simply by sintering and profiles CTSHS  
ex8112.19(b) ---  Plates, sheets, strip and foil CTSHS; or cold-rolling from articles of 
the same split subheading  
ex8112.19(c) ---  Wire CTSHS  
ex8112.19(d) ---  Tubes and pipes  CTSHS;  or col-rolling from articles of the 
same split subheading  
ex8112.19(di) ---  Tube or pipe fittings CTSHS   
ex8112.19(e) ---  Flakes CTSHS  
ex8112.19(f) ---  Cables CTSHS  
ex8112.19(g) ---  Other CTSHS  
 - Chromium: As specified for split subheadings   
8112.21 --  Unwrought; powders   
ex8112.21(a) ---  Alloys CTSHS  
ex8112.21(b) ---  Refined chromium CTSHS  
ex8112.21(c) ---  Powders CTSHS  
8112.22 --  Waste and scrap The origin shall be the country where the 
waste and scrap of this split subheading are derived from manufacturing or processing operations or from consumption  
8112.29 --  Other As specified for split subheadings  
ex8112.29(a) ---  Bars and rods, other than 
those obtained simply by sintering and profiles CTSHS  
ex8112.29(b) --- Plates, sheets, strip and foil CTSHS; or cold-rolling from articles of 
the same split subheading  
ex8112.29(c) --- Wire CTSHS  
ex8112.29(d) --- Tubes and pi pes  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 and foil CTSHS; or cold-rolling from articles of 
the same split subheading  
ex8112.59(c) --- Wire CTSHS  
ex8112.59(d) --- Tubes and pipes  CTSHS; or cold-rolling from articles of 
the same split subheading  
ex8112.59(di) --- Tube or pipe fittings CTSHS   
ex8112.59(e) --- Flakes CTSHS  
ex8112.59(f) --- Cables CTSHS  
8112.92 - Other: 
--   Unwrought; waste and scrap; powders As specified for split subheadings  
ex8112.92(a) --- Alloys CTSHS  
ex8112.92(b) --- Refined metals CTSHS  
ex8112.92(c) --- Waste and scrap The origin shall be the country where the 
waste and scrap of this split subheading 
are derived from manufacturing or processing operations or from consumption  
ex8112.92(d) --- Powders CTSHS   
8112.99 -- Other As specified for split subheadings  JOB/RO/5/Rev.1 
 
- 140 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex8112.99(a) --- Bars and rods, other than 
those obtained simply by sintering, profiles CTSHS  
ex8112.99(b) --- Plates, sheets, strip and foil CTSHS; or cold-rolling from articles of 
the same split subheading  
ex8112.99(c) --- Wire CTSHS  
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from articles of 
the same split subheading.  
ex8112.99(di) --- Tube or pipe fittings CTSHS   
ex8112.99(e) --- Flakes CTSHS  
ex8112.99(f) --- Cables CTSHS  
ex8112.99(g) --- Other CTSHS  
81.13  Cermets and articles thereof, 
including waste and scrap.  As specified for split headings   
ex81.13(a) - Unwrought cermets CTHS No change 
ex81.13(b) - Waste and scrap The origin shall be the country where the 
waste and scrap of this split heading are derived from manufacturing or processing operations or from consumption No change 
ex81.13(c) - Powders CTHS  No change 
ex81.13(d) - Flakes CTHS No change 
ex81.13(e) - Bars and rods ,profiles CTHS No change 
ex81.13(f) - Wire CTHS No change 
ex81.13(h) - Tubes and pipes  CTHS; or cold-rolling from articles of the 
same split subheading. No change 
ex81.13(hi) - Tube or pipe fittings CTHS  No change 
ex81.13(ij) - Cables CTHS No change 
ex81.13(k) - Other CTHS No change 
 
CHAPTER 82 
Primary Rule:  Goods or Pa rts Produced from Blanks 
(a) The country of origin of a good or part pr oduced from a blank which by application of the 
Harmonized System General Interpretative Rule 2(a) is classified in the same heading, 
subheading or subdivision as the complete or finished good or part, shall be the country in which every working edge, working surface and working part was configured to final shape 
and dimension, provided, in its imported condition, the blank from which it was produced:  
(i) was not capable of functioning; and (ii) was not advanced beyond the initial stamping process or any processing required to remove the material from the forging platter or casting mould; 
(b) If the criteria in paragraph (a) are not satisfied, the country of origin is the country of origin 
of the blank of this Chapter. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is [value]. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 82 Tools, implements, cutlery, spoons and 
forks, of base metal; parts thereof of base metal.   
82.01 Hand tools, the following: spades, 
shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. CTH HS2012 
(no change required) JOB/RO/5/Rev.1 
 
- 141 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
82.02 Hand saws; blades for saws of all kinds 
(including slitting, slotting or toothless saw blades). As specified for subheadings  
8202.10 - Hand saws CTH   No change  
8202.20 - Band saw blades CTH No change  
 - Circular saw blades (including slitting or 
slotting saw blades):  No change  
8202.31 --  With working part of steel CTSH No change  
8202.39 --  Other, including parts As specified for split subheadings   
ex8202.39(a) --  Saw teeth and tooth segments for circular 
saws  CTH No change  
ex8202.39(b) --  Other CTSHS No change  
8202.40 - Chain saw blades As specified for split subheadings  
ex8202.40(a) --  Saw teeth and tooth segments for chain 
saws  CTH No change  
ex8202.40(b) --   Other CTSHS  No change  
 - Other saw blades:   
8202.91 --  Straight saw blades, for working metal CTH No change  
8202.99 --  Other CTH No change  
82.03 Files, rasps, pliers (including cutting 
pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. CTH No change  
82.04 Hand-operated spanners and wrenches 
(including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. CTH No change 
82.05 Hand tools (including glaziers' diamonds), 
not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. CTH HS2012 
(no change required) 
82.06 Tools of two or more of the 
headings 82.02 to 82.05, put up in sets for retail sale.  CTH, except when resulting only 
from putting up in sets. No change  
82.07 Interchangeable tools for hand tools, 
whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. As specified for subheadings  
 - Rock drilling or earth boring tools:   
8207.13 --   With working part of cermets CTSH  No change  
8207.19 --   Other, including parts As specified for split subheadings  
ex8207.19(a) --   Parts   CTH No change  
ex8207.19(b) --   Other   CTSHS  No change  
8207.20 - Dies for drawing or extruding metal CTH No change  
8207.30 - Tools for pressing, stamping or punching CTH No change  
8207.40 - Tools for tapping or threading CTH No change  
8207.50 - Tools for drilling, other than for rock drilling CTH No change  
8207.60 - Tools for boring or broaching  CTH No change  
8207.70 - Tools for milling CTH No change  
8207.80 - Tools for turning CTH No change  
8207.90 - Other interchangeable tools CTH  No change  
82.08 Knives and cutting blades, for machines or 
for mechanical appliances. CTH No change  
82.09 Plates, sticks, tips and the like for tools, 
unmounted, of cermets. CTH No change  
82.10 Hand-operated mechanical appliances, 
weighing 10kg or less, used in the preparation, conditioning or serving of food or drink. CTH No change  JOB/RO/5/Rev.1 
 
- 142 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
82.11 Knives with cutting blades, serrated or 
not (including pruning knives), other than knives of heading 82.08, and blades therefor. CTH No change  
82.12 Razors and razor blades (including razor 
blade blanks in strips). CTH No change  
82.13 Scissors, tailors' shears and similar 
shears, and blades therefor. CTH No change  
82.14 Other articles of cutlery (for example, hair 
clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper 
knives); manicure or pedicure sets and 
instruments (including nail files). CTH No change  
82.15 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugar 
tongs and similar kitchen or tableware. As specified for subheadings  
8215.10 - Sets of assorted articles containing at least 
one article plated with precious metal CC, except when resulting only 
from putting up in sets No change  
8215.20 - Other sets of assorted articles CC, except when resulting only 
from putting up in sets No change  
 - Other:   
8215.91 --  Plated with precious metal CTH No change  
8215.99 --  Other CTH No change  
 
CHAPTER 83 
Primary Rule:  Goods or Pa rts Produced from Blanks 
The country of origin of a good or part produced from a blank which by application of the 
Harmonized System General Interpretative Rule 2(a) is classified in the same heading, subheading or subdivision as the complete or finished good or  part, shall be the country in which the blank was 
finished, provided finishing included configuring to final shape by the removal of material (other 
than merely by honing or polishing or both),  or by forming processes such as bending, 
hammering, pressing or stamping. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is [value]. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 83 Miscellaneous articles of base 
metal.   
83.01 Padlocks and locks (key, 
combination or electrically operated), of base metal; clasps 
and frames with clasps, 
incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. As specified for subheadings  
8301.10 - Padlocks As specified for split subheadings No change  
ex8301.10(a) - Padlocks, key or combination  CTH No change  
ex8301.10(b) - Padlocks, electrically operated    
  CTH, or change from subheading 8301.60 No change  
8301.20 - Locks of a kind used for motor 
vehicles As specified for split subheadings   
ex8301.20(a) - Locks of a kind used for motor 
vehicles, key or combination  CTH No change  
ex8301.20(b) - Locks of a kind used for motor 
vehicles, electrically operated  CTH, or change from subheading 8301.60 No change  
8301.30 - Locks of a kind used for furniture As specified for split subheadings   
ex8301.30(a) - Locks of a kind used for furniture, key 
or combination  CTH No change  JOB/RO/5/Rev.1 
 
- 143 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
ex8301.30(b) - Locks of a kind used for furniture, 
electrically operated  CTH, or change from subheading 8301.60 No change  
8301.40 - Other locks As specified for split subheadings   
ex8301.40(a) - Other locks, key or combination  CTH No change  
ex8301.40(b) - Other locks, electrically operated  CTH, or change from subheading 8301.60 No change  
8301.50 - Clasps and frames with clasps, 
incorporating locks CTH No change  
8301.60 - Parts CTH No change  
8301.70 - Keys presented separately CTH No change  
83.02 Base metal mountings, fittings and 
similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-
pegs, brackets and similar fixtures; 
castors with mountings of base metal; automatic door closers of base metal. CTH No change  
83.03 Armoured or reinforced safes, 
strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal. As specified for split headings  
ex83.03(a) Armoured or reinforced safes, strong-
boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal. CTHS  No change  
ex83.03(b) Parts of base metal  CTH No change  
83.04 Filing cabinets, card-index 
cabinets, paper trays, paper rests, 
pen trays, office-stamp stands and 
similar office or desk equipment, of base metal, other than office furniture of heading 94.03. CTH   No change  
83.05 Fittings for loose-leaf binders or 
files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. CTH No change  
83.06 Bells, gongs and the like, non-
electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. CTH No change  
83.07 Flexible tubing of base metal, with 
or without fittings. CTH No change  
83.08 Clasps, frames with clasps, buckles, 
buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal. CTH No change  
83.09 Stoppers, caps and lids (including 
crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing 
accessories, of base metal. CTH No change  
83.10 Sign-plates, name-plates, address-
plates and similar plates, numbers, letters and other symbols, of base 
metal, excluding those of heading 
No. 94.05. CTH No change  JOB/RO/5/Rev.1 
 
- 144 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
83.11 Wire, rods, tubes, plates, 
electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. CTH No change  
 
CHAPTER 84 
A. Primary Rule/Note for Chapters 84-90  
1. Goods obtained by disassembly A change of classification which results from the disassembly of goods shall not be considered as 
the change required by the rule set forth in the matrix.  The country of origin of the parts 
recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates 
another country of origin on the basis of verifiable evidence such as origin marks on the part itself 
or documents. 
2. Collection of parts Where a change in classification results from the application of HS General Interpretative Rule 2(a) 
with respect to collections of parts that are presented as unassembled articles of another heading 
or subheading the individual parts shall retain their origin prior to such collection.   
3. Recertification or retesting 
A change of classification which results from the recertification or retesting of the good shall not be 
considered as the change required by the rule set out in the matrix. 
4. Assembly of the collection of parts Goods assembled from a collection of parts classified as the assembled good by application of 
General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly 
would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection. 
5. Parts and accessories produced from blanks 
1. The country of origin of goods that are pr oduced from blanks which, by application of 
the HS General Interpretative Rule 2(a), are classified in the same heading or 
subheading as the complete or finished goods, shall be the country in which the blank 
was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes 
such as bending, hammering, pressing or stamping. 
2. Paragraph 1 above applies to goods classifiable in provisions for parts or parts and 
accessories, including goods specifically named under such provisions, and to goods classifiable in headings 84.80 and 84.83. JOB/RO/5/Rev.1 
 
- 145 - 
 
  B. Notes for Chapters 84-90 applicable to  primary rules contained in Column (4)  
Application of the value added rule 1. [The term " X% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of parts 
originating in the country of manufacture represents at least X% of the ex-works price of the 
product; 
2. The term " ex-works price " shall mean the price to be paid for the product obtained to the 
manufacturer in whose undertaking the last working or processing is carried out (this price 
shall not include internal taxes which are, or may be, repaid when such product is exported); 
3. The term " value acquired as a result of workin g and processing and incorporation of 
parts originating in the country of manufacture " shall mean the increase in value 
resulting from the assembly itself, together with any preparatory, finishing and checking operations, and from the incorporation of any parts originating in the country where the 
operations in question were carried out, including profit and the general costs borne in that 
country as a result of the operations;] 
C. Additional Primary Rules/Notes with regard to Column (3) 
When Primary Rule/Note A above does not apply and the other primary rules contained in column 
(3) are not met in the last country of production, the following shall be applied in sequence: 
(a) [When the good is produced from materials or components that changed classification 
but did not satisfy the primary rule applicable to the good, the country of origin of the 
good is the country that furnished all or the major portion of that material or 
component. 
(a) The following rules apply only to goods classifiable under provisions for "parts" or 
"parts and accessories" and which are not described by name in the Harmonized 
System, applied in sequence. 
(1) Goods produced by assembly of 5 or more parts(whether or not originating), other than 
parts provided for in rule C(b)(3) shall have origin in the country of assembly. 
(2) Goods produced as a result of processing non-originating components other than parts 
provided for in rule C(b)(3)) into a device or apparatus capable of performing one or more new mechanical or electrical functions shall have origin in the country of such processing. 
(3) The following parts shall not be counted for purposes of rule C(b)(1) nor shall the operations 
described be deemed to result in a new mechanical or electrical function for purposes of rule C(b)(2):  
(i) the attachment of machinery to a base; 
(ii) the installation of machinery or apparatus into cabinets or similar encasements; (iii) the attachment of parts of general use as defined in Note 2 to Section XVI of the 
Harmonized System or similar parts of plastic (Chapter 39) ; 
(iv) the attachment of handles, dials, knob s, hand cranks, and other consumer-operated 
controls; 
(v) the attachment of a power cord  or change of mains voltage/frequency by adding 
transformer, adapter or converter; 
(vi) the installation of batteries, accumulators, sensors, thermostats or other articles not 
designed to become a permanent part of the good; 
(vii) the attachment of accessories or parts (including printed circuits with components 
assembled thereon), which serve only to enhance the operation of the machine or device; 
(viii) the addition of manuals, warranty cards, certificates of conformance to standards 
(with or without testing), or labels; 
(ix) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; 
(x) simple painting and polishing operations; JOB/RO/5/Rev.1 
 
- 146 - 
 
  (xi) affixing or printing marks, labels, logos and other distinguishing signs on products or 
their packaging; or 
(xii) the installation of software. 
D. Primary Rule with regard to Subh eadings 8471.50, 8471.60, 8471.70 and 8471.80  
for column (3) 
For the purposes of subheadings 8471.50, 8471.60, 8471.70 and 8471.80, the assembly of goods 
of those subheadings in the same housing with un its of other subheadings within that group shall 
be origin conferring. 
E. Residual Rules/Notes for Chapters 84-90 applicable to rules contained in Column 
(3) 
For purposes of Rule 1(e) of Appendix 2  the following residual rules shall be applied in sequence: 
1. For goods classifiable under provisions for "parts" or "parts and accessories" and which are 
not described by name, the country of origin shall be the country of assembly provided the goods are produced by the assembly of two or more parts (other than parts of general use, 
as defined in Note 2 to Section XV or similar parts of plastic (Chapter 39)), and one or more 
of the parts (other than parts of general use, as defined in Note 2 to Section XV or similar parts of plastic (Chapter 39))  satisfies the requirements for origin in the country of 
assembly.  For purposes of this rule, the following parts are to not be considered nor are the 
operations described to be considered as origin conferring operations: 
a. the attachment of machinery to a base; 
b. the installation of machinery or apparatus into cabinets or similar encasements; 
c. the attachment of parts of general use as defined in Note 2 to Section XV of the 
Harmonized System or similar parts of plastic (Chapter 39); 
d. the attachment of handles, dials, knob s, hand cranks, and other consumer-operated 
controls; 
e. the attachment of a power cord  or change of mains voltage/frequency by adding 
transformer, adapter or converter; 
f. the installation of batteries, accumulators, sensors, thermostats or other articles not 
designed to become a permanent part of the good; 
g. the attachment of accessories or parts (including printed circuits with components 
assembled thereon), which serve only to enhance the operation of the machine or 
device; 
h. the addition of manuals, warranty cards, certificates of conformance to standards 
(with or without testing), or labels; 
i. washing, cleaning; removal of dust, oxide, oil, paint or other coverings; 
j. simple painting and polishing operations; k. affixing or printing marks, labels, logos and other distinguishing signs on products or 
their packaging; or 
l. the installation of software. 
2. When the good is produced from materials originating in a single country that did not 
undergo the change in classification or did not otherwise satisfy the primary rule applicable 
to the good, the country of origin is the country in which those materials originated; 
3. The country of origin shall be the country of origin of that  material (or functional element) 
that gives the good its essential character, to the extent to which the principle of essential 
character can be applied.  Otherwise, the country of origin shall be the country in which the 
major portion of those materials originated, as determined on the basis of weight.] JOB/RO/5/Rev.1 
 
- 147 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
Chapter 84 Nuclear reactors, boilers, 
machinery and mechanical appliances; parts thereof.    
84.01  Nuclear reactors; fuel 
elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.  As specified for 
subheadings  or split 
subheadings CTH; or 35% 
value-added rule  No change  
8401.10 - Nuclear reactors CTSH  No change  
8401.20 - Machinery and apparatus 
for isotopic separation, and 
parts thereof As specified for split 
subheadings   
ex8401.20(a) --  Machinery and apparatus 
for isotopic separation CTSHS  No change  
ex8401.20(b) --  Parts of machinery and 
apparatus for isotopic separation CTH  No change  
8401.30 - Fuel elements (cartridges), 
non-irradiated CTSH  No change  
8401.40 -  Parts of nuclear reactors CTH  No change  
84.02  Steam or other vapour 
generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.  As specified for 
subheadings CTH; or 35% 
value-added rule  No change  
 - Steam or other vapour 
generating boilers:    
8402.11 --  Watertube boilers with a 
steam production exceeding 45 t per hour CTSH  No change  
8402.12 --  Watertube boilers with a 
steam production not exceeding 45 t per hour CTSH  No change  
8402.19 --  Other vapour generating 
boilers, including hybrid boilers CTSH  No change  
8402.20 - Super-heated water boilers CTSH  No change  
8402.90 - Parts CTH  No change  
84.03  Central heating boilers 
other than those of heading 84.02.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8403.10 - Boilers CTSH  No change  
8403.90 - Parts CTH  No change  
84.04  Auxiliary plant for use 
with boilers of 
heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units.  As specified for 
subheadings CTH; or 35% 
value-added rule  No change  
8404.10 - Auxiliary plant for use with 
boilers of heading No. 84.02 or 84.03 CTSH  No change  
8404.20  - Condensers for steam or 
other vapour power units CTSH  No change  
8404.90 - Parts CTH  No change  
84.05  Producer gas or water gas 
generators, with or 
without their purifiers; 
acetylene gas generators and similar water process gas generators, with or without their purifiers.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  JOB/RO/5/Rev.1 
 
- 148 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8405.10 - Producer gas or water gas 
generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers CTSH  No change 
8405.90 - Parts CTH  No change  
84.06  Steam turbines and other 
vapour turbines.  As specified for 
subheadings  CTH;  or 35% 
value-added rule  No change  
8406.10 - Turbines for marine 
propulsion CTSH  No change  
 - Other turbines:    
8406.81 --  Of an output exceeding 
40 MW CTSH  No change  
8406.82 --  Of an output not 
exceeding 40 MW CTSH  No change  
8406.90 - Parts CTH  No change  
84.07  Spark-ignition 
reciprocating or rotary 
internal combustion piston 
engines.  CTH 
 CTH, except from 
heading 84.09; or 
35% value-added 
rule No change  
84.08  Compression-ignition 
internal combustion piston 
engines (diesel or semi-
diesel engines).  CTH CTH, except from 
heading 84.09; or 
35% value-added 
rule No change  
84.09  Parts suitable for use 
solely or principally with 
the engines of 
heading 84.07 or 84.08.  CTH CTH No change  
84.10  Hydraulic turbines, water 
wheels, and regulators 
therefore.  As specified for 
subheadings  CTH; or 35% 
value-added rule   
 - Hydraulic turbines and 
water wheels:    
8410.11 --  Of a power not exceeding 
1,000kW CTSH  No change  
8410.12 --  Of a power exceeding 
1,000kW but not exceeding 10,000kW CTSH  No change  
8410.13 --  Of a power exceeding 
10,000kW CTSH  No change  
8410.90 - Parts, including regulators As specified  for split 
subheadings    
ex8410.90(a)   Regulators CTSHS   No change  
ex8410.90(b)   Parts CTH  No change  
84.11  Turbo-jets, turbo-
propellers and other gas turbines.  As specified  for 
subheadings  CTH; or 35% 
value-added rule  No change  
 - Turbo-jets:    
8411.11 --  Of a thrust not exceeding 
25kN CTSH  No change  
8411.12 --  Of a thrust exceeding 
25kN CTSH  No change  
 - Turbo-propellers:    
8411.21 --  Of a power not exceeding 
1,100kW CTSH  No change  
8411.22 --  Of a power exceeding 
1,100 kW CTSH  No change  
 - Other gas turbines:    
8411.81 --  Of a power not exceeding 
5,000kW CTSH  No change  
8411.82 --  Of a power exceeding 
5,000 kW CTSH  No change  
 - Parts:    
8411.91 --  Of turbo-jets or turbo-
propellers CTH  No change  
8411.99 - Other    
84.12  Other engines and motors.  As specified for 
subheadings CTH; or 35% 
value-added rule   JOB/RO/5/Rev.1 
 
- 149 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8412.10 - Reaction engines other than 
turbo-jets CTSH  No change  
 - Hydraulic power engines 
and motors:    
8412.21 --  Linear acting (cylinders) CTSH  No change  
8412.29 --  Other CTSH  No change  
 Pneumatic power engines and 
motors:    
8412.31 --  Linear acting (cylinders) CTSH  No change  
8412.39 --  Other CTSH  No change  
8412.80 - Other CTSH  No change  
8412.90 - Parts CTH  No change  
84.13  Pumps for liquids, whether 
or not fitted with a measuring device; liquid elevators.  As specified  for 
subheadings  CTH; or 35% 
value-added rule  No change  
 - Pumps fitted or designed to 
be fitted with a measuring device:    
8413.11 --  Pumps for dispensing fuel 
or lubricants, of the type used in filling-stations or in garages CTSH  No change  
8413.19 --   Other CTSH  No change  
8413.20 - Hand pumps, other than 
those of subheading No. 8413.11 or 8413.19 CTSH  No change  
8413.30 - Fuel, lubricating or cooling 
medium pumps for internal combustion piston engines CTSH  No change  
8413.40 - Concrete pumps CTSH  No change  
8413.50 - Other reciprocating positive 
displacement pumps CTSH  No change  
8413.60 - Other rotary positive 
displacement pumps CTSH  No change  
8413.70 - Other centrifugal pumps CTSH  No change  
 - Other pumps; liquid 
elevators:    
8413.81 --  Pumps CTSH  No change  
8413.82 --  Liquid elevators CTSH  No change  
 - Parts:    
8413.91 --  Of pumps CTH  No change  
8413.92 --  Of liquid elevators CTH  No change  
84.14 Air or vacuum pumps, air 
or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. As specified for 
subheadings  CTH; or 35% 
value-added rule  HS2002 
(Simplifications proposed by the WTO Secretariat) 
8414.10 - Vacuum pumps CTSH    
8414.20 - Hand- or foot-operated air 
pumps CTSH    
8414.30 - Compressors of a kind used 
in refrigerating equipment CTSH    
8414.40 - Air compressors mounted on 
a wheeled chassis for towing CTSH    
 - Fans:    
8414.51 -- Table, floor, wall, window, 
ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W CTSH    
8414.59 -- Other CTSH    
8414.60 - Hoods having a maximum 
horizontal side not exceeding 120cm CTSH    JOB/RO/5/Rev.1 
 
- 150 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8414.80 - Other As specified for split 
subheading  CTH except from 
85.01; or 35% value-added rule  
ex8414.80(a) Electro-mechanical tools for 
working in the hand, with self-contained electric motor CTSHS   
ex8414.80(b) Other CTSHS   
8414.90 - Parts CTH   
84.15 Air conditioning machines, 
comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be 
separately regulated. As specified for 
subheadings  CTH; or 35% 
value-added rule  HS2002 
(new split headings and exceptions) 
8415.10 - Window or wall types, self-
contained or "split-system" As specified for split 
subheading    
ex8415.10(a) "Split-system" CTSHS   
ex8415.10(b) Other CTSHS   
8415.20 - Of a kind used for persons, 
in motor vehicles CTSH   
 - Other:    
8415.81 --  Incorporating a 
refrigerating unit and a valve for reversal of the cooling/heat cycle CTSH   
8415.82 --  Other, incorporating a 
refrigerating unit CTSH   
8415.83 --  Not incorporating a 
refrigerating unit CTSH   
8415.90 - Parts CTH   
84.16  Furnace burners for liquid 
fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8416.10 - Furnace burners for liquid 
fuel CTSH  No change  
8416.20 - Other furnace burners, 
including combination burners CTSH  No change  
8416.30 - Mechanical stokers, 
including their mechanical grates, mechanical ash dischargers and similar appliances CTSH  No change  
8416.90 - Parts CTH  No change  
84.17  Industrial or laboratory 
furnaces and ovens, 
including incinerators, non-electric.  As specified  for 
subheadings  CTH; or 35% 
value-added rule  No change  
8417.10 - Furnaces and ovens for the 
roasting, melting or other 
heat-treatment of ores, pyrites or of metals CTSH  No change  
8417.20 - Bakery ovens, including 
biscuit ovens CTSH  No change  
8417.80 - Other CTSH  No change  
8417.90 - Parts CTH  No 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. As specified  for 
subheadings CTH; or 35% 
value-added rule HS2007 
(new split headings) JOB/RO/5/Rev.1 
 
- 151 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8418.10 - Combined refrigerator-
freezers, fitted with separate external doors CTSH   
 - Refrigerators, household 
type:    
8418.21 --  Compression-type CTSH   
8418.29 --  Other As specified for split 
subheading    
ex8418.29(a) --- Absortion-type, electrical CTSHS   
ex8418.29(b) --- Other CTSHS   
8418.30 - Freezers of the chest type, 
not exceeding 800 l capacity CTSH   
8418.40 - Freezers of the upright 
type, not exceeding 900 l capacity CTSH   
8418.50 - Other refrigerating or 
freezing chests, cabinets, display counters, show-cases and similar refrigerating or 
freezing furniture CTSH   
 - Other refrigerating or 
freezing equipment; heat pumps: CTSH   
8418.61 --  Compression type units 
whose condensers are heat exchangers CTSH   
8418.69 --  Other CTSH   
 - Parts:    
8418.91 -- Furniture designed to 
receive refrigerating or freezing equipment CTH   
8418.99 --  Other CTH   
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. CTSH  CTH; or 35% 
value-added rule HS2002 
HS2007 (WCO 
recommendation)  
84.20  Calendering or other 
rolling machines, other than for metals or glass, and cylinders therefor.  As specified  for 
subheadings  CTH; or 35% 
value-added rule  No change  
8420.10 - Calendering or other rolling 
machines CTSH  No change  
 - Parts:    
8420.91 --  Cylinders CTH  No change  
8420.99 --  Other CTH  No change  
84.21 Centrifuges, including 
centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. As specified for 
subheadings CTSH HS2007 WCO JOB/RO/5/Rev.1 
 
- 152 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
84.22  Dish washing machines; 
machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing 
or wrapping machinery 
(including heat-shrink wrapping machinery); machinery for aerating beverages. As specified for 
subheadings  CTH; or 35% 
value-added rule  HS2002 
(simplification proposed by the WTO Secretariat) 
 - Dish washing machines:    
8422.11 --  Of the household type CTSH   
8422.19 --  Other CTSH   
8422.20 - Machinery for cleaning or 
drying bottles or other containers CTSH   
8422.30 - Machinery for filling, 
closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages As specified for split 
subheading  CTH except from 
85.01; or 35% value-added rule  
ex8422.30(a) Electro-mechanical tools for 
working in the hand, with self-contained electric motor CTSHS   
ex8422.30(b) Other CTSHS   
8422.40 - Other packing or wrapping 
machinery (including heat-shrink wrapping machinery) As specified for split 
subheading CTH except from 
85.01; or 35% value-added rule  
ex8422.40(a) Electro-mechanical tools for 
working in the hand, with self-contained electric motor CTSHS   
ex8422.40(b) Other CTSHS   
8422.90 - Parts CTH CTH except from 
85.01; or 35% 
value-added rule  
84.23  Weighing machinery 
(excluding balances of a sensitivity of 5 cg or 
better), including weight 
operated counting or checking machines; weighing machine weights of all kinds.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8423.10 - Personal weighing 
machines, including baby scales; household scales CTSH  No change  
8423.20 - Scales for continuous 
weighing of goods on conveyors CTSH  No change  
8423.30 - Constant weight scales and 
scales for discharging a 
predetermined weight of material into a bag or container, including hopper scales CTSH  No change  
 - Other weighing machinery:    
8423.81 --  Having a maximum 
weighing capacity not 
exceeding 30kg CTSH 
  No change  JOB/RO/5/Rev.1 
 
- 153 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8423.82 --  Having a maximum 
weighing capacity exceeding 30kg but not exceeding 5,000kg CTSH 
  No change  
8423.89 --  Other CTSH  No change  
8423.90 - Weighing machine weights 
of all kinds; parts of weighing 
machinery CTH  No 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. CTSH  CTH; or 35% 
value-added rule HS2002 
HS2007 (WCO recommendation)  
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. (no change 
required) 
84.26  Ships' derricks; cranes, 
including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.  CTH 
 CTH, except from 
heading 84.31; or 35% value-added rule No change 
84.27  Fork-lift trucks; other 
works trucks fitted with lifting or handling equipment.  CTH CTH, except from 
heading 84.31; or 35% value-added rule No change 
84.28 Other lifting, handling, 
loading or unloading machinery (for example, lifts, escalators, conveyors, and teleferics). CTSH  CTH, except from 
heading 84.31; or 35% value-added rule HS2007 
84.29  Self-propelled bulldozers, 
angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel 
loaders, tamping machines 
and road rollers.  CTH CTH, except from 
heading 84.31; or 35% value-added rule No change 
84.30 Other moving, grading, 
levelling, scraping, 
excavating, tamping, 
compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers. CTH CTH, except from 
heading 84.31; or 
35% value-added 
rule HS2002 
(no change 
required) 
84.31 Parts suitable for use 
solely or principally with the machinery of headings 84.25 to 84.30. CTSH CTH HS2007 
(WCO recommendation) 
84.32  Agricultural, horticultural 
or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8432.10 - Ploughs CTSH  No change  
 - Harrows, scarifiers, 
cultivators, weeders and hoes:    
8432.21 --  Disc harrows CTSH  No change  
8432.29 --  Other CTSH  No change  JOB/RO/5/Rev.1 
 
- 154 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8432.30 - Seeders, planters and 
transplanters CTSH  No change  
8432.40 - Manure spreaders and 
fertiliser distributors CTSH  No change  
8432.80 - Other machinery CTSH  No change  
8432.90 - Parts CTH  No change  
84.33  Harvesting or threshing 
machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of 
heading 84.37.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
 - Mowers for lawns, parks or 
sports-grounds:    
8433.11 --  Powered, with the cutting 
device rotating in a horizontal plane CTSH  No change  
8433.19 --  Other CTSH  No change  
8433.20 - Other mowers, including 
cutter bars for tractor mounting CTSH  No change  
8433.30 - Other haymaking machinery CTSH  No change  
8433.40 - Straw or fodder balers, 
including pick-up balers CTSH  No change  
 - Other harvesting 
machinery; threshing machinery:    
8433.51 --  Combine harvester-
threshers CTSH  No change  
8433.52 --  Other threshing machinery CTSH  No change  
8433.53 --  Root or tuber harvesting 
machines CTSH  No change  
8433.59 --  Other CTSH  No change  
8433.60 - Machines for cleaning, 
sorting or grading eggs, fruit 
or other agricultural produce CTSH  No change  
8433.90 - Parts CTH  No change  
84.34  Milking machines and 
dairy machinery.  As specified for 
subheadings CTH; or 35% 
value-added rule No change  
8434.10 - Milking machines CTSH  No change  
8434.20 - Dairy machinery CTSH  No change  
8434.90 - Parts CTH  No change  
84.35  Presses, crushers and 
similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.  As specified for 
subheadings CTH; or 35% 
value-added rule No change  
8435.10 - Machinery CTSH  No change  
8435.90 - Parts CTH  No change  
84.36  Other agricultural, 
horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.  As specified for 
subheadings CTH; or 35% 
value-added rule No change  
8436.10 - Machinery for preparing 
animal feeding stuffs CTSH  No change  
 - Poultry-keeping machinery;  
poultry incubators and brooders:    
8436.21 --  Poultry incubators and 
brooders CTSH  No change  
8436.29 --  Other CTSH  No change  JOB/RO/5/Rev.1 
 
- 155 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8436.80 - Other machinery CTSH  No change  
 - Parts:    
8436.91 --  Of poultry-keeping 
machinery or poultry incubators and brooders CTH  No change  
8436.99 --  Other CTH  No change  
84.37  Machines for cleaning, 
sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type 
machinery.  As specified for 
subheadings CTH; or 35% 
value-added rule No change  
8437.10 - Machines for cleaning, 
sorting or grading seed, grain or dried leguminous 
vegetables CTSH  No change  
8437.80 - Other machinery CTSH  No change  
8437.90 - Parts CTH  No change  
84.38  Machinery, not specified or 
included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils.  As specified for 
subheadings CTH; or 35% 
value-added rule No change  
8438.10 - Bakery machinery and 
machinery for the manufacture of macaroni, 
spaghetti or similar products CTSH  No change  
8438.20 - Machinery for the 
manufacture of confectionery, cocoa or chocolate CTSH  No change  
8438.30 - Machinery for sugar 
manufacture CTSH  No change  
8438.40 - Brewery machinery CTSH  No change  
8438.50 - Machinery for the 
preparation of meat or poultry CTSH  No change  
8438.60 - Machinery for the 
preparation of fruits, nuts or vegetables CTSH  No change  
8438.80 - Other machinery CTSH  No change  
8438.90 - Parts CTH  No change  
84.39  Machinery for making pulp 
of fibrous cellulosic material or for making or finishing paper or paperboard.  As specified for 
subheadings CTH; or 35% 
value-added rule  No change  
8439.10 - Machinery for making pulp 
of fibrous cellulosic material CTSH  No change  
8439.20 - Machinery for making paper 
or paperboard CTSH  No change  
8439.30 - Machinery for finishing 
paper or paperboard CTSH  No change  
 - Parts:    
8439.91 --  Of machinery for making 
pulp of fibrous cellulosic 
material CTH  No change  
8439.99 --  Other CTH  No change  
84.40  Book-binding machinery, 
including book-sewing machines.  As specified  for 
subheadings  CTH; or 35% 
value-added rule  No change  
8440.10 - Machinery CTSH  No change  JOB/RO/5/Rev.1 
 
- 156 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8440.90 - Parts CTH  No change  
84.41  Other machinery for 
making up paper pulp, 
paper or paperboard, 
including cutting machines of all kinds.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8441.10 - Cutting machines CTSH  No change  
8441.20 - Machines for making bags, 
sacks or envelopes CTSH  No change  
8441.30 - Machines for making 
cartons, boxes, cases, tubes, drums or similar containers, other than by moulding CTSH  No change  
8441.40 - Machines for moulding 
articles in paper pulp, paper or paperboard CTSH  No change  
8441.80 - Other machinery CTSH  No change  
8441.90 - Parts CTH  No change  
84.42 Machinery, apparatus and 
equipment (other than the 
machine-tools of headings 84.56 to 84.65), for type-founding or type-setting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders 
and lithographic stones, 
prepared for printing purposes (for example, planed, grained or polished). As specified for 
subheading CTH; or 35% 
value-added rule HS2007 
(addition of 
CTSHS rule at new split subheading level) 
8442.30 - Machinery, apparatus and 
equipment As specified for split 
subheadings   
ex8442.30(a) -- Phototype-setting and 
composing machines CTSHS  CTSHS rule 
applies to new 
split subheading  
ex8442.30(b) -- Machinery, apparatus and 
equipment for type-setting or 
composing by other 
processes, with or without founding device CTSHS  CTSHS rule 
applies to new 
split subheading  
ex8442.30(c) --Other CTSHS  CTSHS rule 
applies to new 
split subheading  
8442.40 - Parts of the foregoing 
machinery, apparatus or 
equipment CTH  No change 
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  No change 
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. As specified for 
subheadings CTH; or 35% 
value-added rule HS2007 JOB/RO/5/Rev.1 
 
- 157 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
 - Printing machinery used for 
printing by means of plates, cylinders and other printing components of heading 84.42:    
8443.11 -- Offset printing machinery, 
reel-fed  CTSH   
8443.12 -- Offset printing machinery, 
sheet-fed, office type (using sheets with one side not exceeding 22cm and the other side not exceeding 36cm in the unfolded state) 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 CTSH   
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  HS2007 
Simplification proposed by the WTO Secretariat 
84.44  Machines for extruding, 
drawing, texturing or cutting man-made textile materials.  CTH CTH, except from 
heading 84.48; or 35% value-added rule No change JOB/RO/5/Rev.1 
 
- 158 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
84.45  Machines for preparing 
textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of 
heading 84.46 or 84.47.  CTH 
 CTH, except from 
heading 84.48; or 35% value-added rule No change  
84.46  Weaving machines 
(looms).  CTH 
 CTH, except from 
heading 84.48; or 35% value-added 
rule No change  
84.47  Knitting machines, stitch-
bonding machines and machines for making 
gimped yarn, tulle, lace, 
embroidery, trimmings, braid or net and machines for tufting.  CTH CTH, except from 
heading 84.48; or 35% value-added 
rule No change  
84.48 Auxiliary machinery for 
use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 
84.44, 84.45, 84.46 or 
84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). As specified for 
subheadings CTH; or 35% 
value-added rule HS2007 
(No change required other than the deletion of HS8448.41) 
 - Auxiliary machinery for 
machines of heading 84.44, 84.45, 84.46 or 84.47:    
8448.11 -- Dobbies and Jacquards; 
card reducing, copying, punching or assembling machines for use therewith CTSH  No change  
8448.19 -- Other CTSH  No change  
8448.20 -- Parts and accessories of 
machines of heading 84.44 or of their auxiliary machinery CTH  No change  
 - Parts and accessories of 
machines of heading 84.45 or 
of their auxiliary machinery:    
8448.31 -- Card clothing CTH  No change  
8448.32 -- Of machines for preparing 
textile fibres, other than card clothing CTH  No change  
8448.33 -- Spindles, spindle flyers, 
spinning rings and ring travellers As specified for split 
subheadings    
ex8448.33(a) -- Parts and accessories of 
machines of heading 84.45 or of their auxiliary machinery: spinning rings and ring travellers CTSHS  No change  
ex8448.33(b) -- Other CTH  No change  JOB/RO/5/Rev.1 
 
- 159 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8448.39 - Other CTH  No change  
 - Parts and accessories of 
weaving machines (looms) or 
of their auxiliary machinery:    
8448.42 -- Reeds for looms, healds 
and heald-frames CTH  No change  
8448.49 -- Other  CTH  No change  
 - Parts and accessories of 
machines of heading 84.47 or of their auxiliary machinery:    
8448.51 -- Sinkers, needles and other 
articles used in forming stitches CTH  No change  
8448.59 -- Other CTH  No change  
84.49  
 Machinery for the 
manufacture or finishing 
of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.  As specified for split 
headings CTH; or 35% 
value-added rule   
ex84.49(a)  - Machinery for the 
manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.  CTHS   No change  
ex84.49(b)  - Parts  CTH  No change  
84.50  Household or laundry-type 
washing machines, including machines which both wash and dry.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
 - Machines, each of a dry 
linen capacity not exceeding 10kg:    
8450.11 --  Fully-automatic machines CTSH  No change  
8450.12 --  Other machines, with 
built-in centrifugal drier CTSH  No change  
8450.19 --  Other CTSH  No change  
8450.20 - Machines, each of a dry 
linen capacity exceeding 10kg CTSH  No change  
8450.90 - Parts CTH  No change  
84.51  Machinery (other than 
machines of 
heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base 
fabric or other support 
used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8451.10 - Dry-cleaning machines CTSH  No change  
 - Drying machines:    
8451.21 --  Each of a dry linen 
capacity not exceeding 10kg CTSH  No change  
8451.29 --  Other CTSH  No change  
8451.30 - Ironing machines and 
presses (including fusing presses)  CTSH  No change  JOB/RO/5/Rev.1 
 
- 160 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8451.40 - Washing, bleaching or 
dyeing machines CTSH  No change  
8451.50 - Machines for reeling, 
unreeling, folding, cutting or 
pinking textile fabrics CTSH  No change  
8451.80 - Other machinery CTSH  No change  
8451.90 - Parts CTH  No change  
84.52 Sewing machines, other 
than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. As specified for 
subheadings  CTH; or 35% 
value-added rule  HS2012 
8452.10 - Sewing machines of the 
household type CTSH   
 - Other sewing machines:    
8452.21 --  Automatic units CTSH   
8452.29 --  Other CTSH   
8452.30 - Sewing machine needles CTSH   
8452.90 - Furniture, bases and covers 
for sewing machines and parts thereof; other parts of sewing machines: CTH  HS2012 (WCO 
recommendation) 
84.53  Machinery for preparing, 
tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, 
other than sewing 
machines.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8453.10 - Machinery for preparing, 
tanning or working hides, 
skins or leather CTSH  No change  
8453.20 - Machinery for making or 
repairing footwear CTSH  No change  
8453.80 - Other machinery CTSH  No change  
8453.90 - Parts CTH  No change  
84.54  Converters, ladles, ingot 
moulds and casting machines, of a kind used in metallurgy or in metal foundries.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8454.10 - Converters CTSH  No change  
8454.20 - Ingot moulds and ladles CTSH  No change  
8454.30 - Casting machines CTSH  No change  
8454.90 - Parts CTH  No change  
84.55  Metal-rolling mills and 
rolls therefor.  As specified for 
subheadings  CTH; or 35% 
value-added rule   
8455.10 - Tube mills CTSH  No change  
 - Other rolling mills:   No change  
8455.21 --  Hot or combination hot 
and cold CTSH  No change  
8455.22 --  Cold CTSH  No change  
8455.30 - Rolls for rolling mills    
84.56 Machine-tools for working 
any material by removal of 
material, by laser or other 
light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines. CTSH  CTH, except from 
heading 84.66; or 
35% value-added 
rule HS2007 
(WCO 
recommendation)  JOB/RO/5/Rev.1 
 
- 161 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
84.57  Machining centres, unit 
construction machines (single station) and multi-station transfer machines, for working metal.  As specified for 
subheadings    
8457.10 - Machining centres CTH  No change  
8457.20 - Unit construction machines 
(single station) CTH  No change  
8457.30 - Multi-station transfer 
machines CTSH  No change  
84.58  Lathes (including turning 
centres) for removing metal.  As specified for 
subheadings CTH, except from 
heading 84.66; or 35% value-added rule No change  
 - Horizontal lathes:    
8458.11 --  Numerically controlled CTSH  No change  
8458.19 --  Other CTH  No change  
 - Other lathes:    
8458.91 --  Numerically controlled CTSH  No change  
8458.99 --  Other CTH  No change  
84.59 Machine-tools (including 
way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58.  As specified for 
subheadings CTH, except from 
heading 84.66; or 35% value-added rule No change  
8459.10 -  Way-type unit head 
machines CTH  No change  
 - Other drilling machines:    
8459.21 --  Numerically controlled CTSH  No change  
8459.29 --  Other CTH  No change  
 - Other boring-milling 
machines:    
8459.31 --  Numerically controlled CTSH  No change  
8459.39 --  Other CTH  No change  
8459.40 - Other boring machines CTH  No change  
 - Milling machines, knee-
type:    
8459.51 --  Numerically controlled CTSH  No change  
8459.59 --  Other CTH  No change  
 - Other milling machines:    
8459.61 --  Numerically controlled CTSH  No change  
8459.69 --  Other CTH  No change  
8459.70 - Other threading or tapping 
machines CTH  No change  
84.60  Machine-tools for 
deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61.  As specified for 
subheadings CTH, except from 
heading 84.66; or 35% value-added rule No change  
 - Flat-surface grinding 
machines, in which the positioning in any one axis can be set up to an accuracy 
of at least 0.0mm:    
8460.11 --  Numerically controlled CTSH  No change  
8460.19 --  Other CTH  No change  
 - Other grinding machines, in 
which the positioning in any one axis can be set up to an accuracy of at least 0.01mm:    JOB/RO/5/Rev.1 
 
- 162 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8460.21 --  Numerically controlled CTSH  No change  
8460.29 --  Other CTH  No change  
 - Sharpening (tool or cutter 
grinding) machines:    
8460.31 --  Numerically controlled CTSH  No change  
8460.39 --  Other CTH  No change 
8460.40 - Honing or lapping machines CTH  No change  
8460.90 - Other CTH  No change  
84.61 Machine-tools for planing, 
shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing 
metal or cermets, not 
elsewhere specified or included. CTH CTH, except from 
heading 84.66; or 35% value-added rule HS2002 
(no change required) 
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. CTSH CTH, except from 
heading 84.66; or 
35% value added-rule. HS2007 
(WCO 
ecommendation) 
84.63  Other machine-tools for 
working metal or cermets, without removing material.  CTH CTH, except from 
heading 84.66; or 35% value-added rule No change  
84.64 Machine-tools for working 
stone, ceramics, concrete, asbestos-cement or like mineral materials or for 
cold working glass. CTSH CTH, except from 
heading 84.66; or 35% value-added rule HS2007 
(WCO recommendation) 
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. CTSH CTH, except from 
heading 84.66; or 35% value-added 
rule HS2007 
(WCO recommendation) 
84.66 Parts and accessories 
suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. CTSH CTH HS2007  
(WCO recommendation) HS2012 (WCO recommendation) 
84.67 Tools for working in the 
hand, pneumatic, hydraulic or with self-contained non-electric 
motor. As specified for 
subheadings  CTH except from 
85.01; or 35% value-added rule  HS2002 
(simplifications proposed by the WTO Secretariat) 
 - Pneumatic:    
8467.11 --  Rotary type (including 
combined rotary-percussion) CTSH   
8467.19 --  Other CTSH   
8467.21 - With self-contained electric 
motor: As specified for split 
subheading    JOB/RO/5/Rev.1 
 
- 163 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
 -- Drills of all kinds:    
ex8467.21(a) Electro-mechanical tools for 
working in the hand, with 
self-contained electric motor CTSHS   
ex8467.21(b) Other CTSHS   
8467.22 --  Saws As specified for split 
subheading    
ex8467.22(a) Electro-mechanical tools for 
working in the hand, with self-contained electric motor CTSHS   
ex8467.22(b) Other CTSHS   
8467.29 --  Other As specified for split 
subheading    
ex8467.29(a) Electro-mechanical tools for 
working in the hand, with 
self-contained electric motor CTSHS   
ex8467.29(b) Other CTSHS   
 - Other tools:    
8467.81 --  Chain saws CTSH   
8467.89 --  Other CTSH   
 - Parts:    
8467.91 --  Of chain saws CTH   
8467.92 --  Of pneumatic tools CTH   
8467.99 --  Other CTH   
84.68  Machinery and apparatus 
for soldering, brazing or welding, whether or not 
capable of cutting, other 
than those of heading 85.15; gas-operated surface tempering machines and appliances.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8468.10 - Hand-held blow pipes CTSH  No change  
8468.20 - Other gas-operated 
machinery and apparatus CTSH  No change  
8468.80 - Other machinery and 
apparatus CTSH  No change  
8468.90 - Parts CTH  No change  
84.69 Typewriters other than 
printers of heading 84.43; word-processing machines. As specified for split 
headings 45% value-added 
rule HS2007 
(no change required) 
ex84.69(a) Ciphering high security word 
processors CTHS  No change 
ex84.69(b) Other CTH  No 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. As specified for 
subheadings 45% value-added 
rule HS2007 
(new split 
subheadings) 
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  No change 
 - Other digital automatic data 
processing machines:    
8470.21 -- Incorporating a printing 
device CTSH  No change  
8470.29 -- Other CTSH  No change  JOB/RO/5/Rev.1 
 
- 164 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8470.30 - Other calculating machines CTSH  No change  
8470.50 - Cash registers CTSH  No change  
8470.90 - Other As specified for split 
subheadings   
ex8470.90(a) -- Accounting machines CTSHS  CTSHS rule 
applies to new split heading 
ex8470.90(b) -- Other CTSHS  CTSHS rule 
applies to new split heading 
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. As specified for 
subheadings 45% value-added 
rule HS2007 
(new split headings and exceptions) 
8471.30 - Portable digital automatic 
data processing machines, weighing not more than 
10kg, consisting of a least a 
central processing unit, a keyboard and a display  As specified for split 
subheading    
ex8471.30(a) -- Analogue or hybrid 
automatic data processing 
machines CTSHS   
ex8471.30(b) -- Other CTSHS   
 - 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  As specified for split 
subheading    
ex8471.41(a) -- Analogue or hybrid 
automatic data processing machines CTSHS   
ex8471.41(b) -- Other CTSHS   
8471.49 -- Other, presented in the 
form of systems  As specified for split 
subheading    
ex8471.49(a) -- Analogue or hybrid 
automatic data processing machines CTSHS   
ex8471.49(b) -- Other CTSHS 
(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, 8443.32, 8528.41, 8528.51 or 8528.61 (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   JOB/RO/5/Rev.1 
 
- 165 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
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   
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 
headings 45% value-added 
rule HS2007 
 
ex84.72(a) Other ciphering high security 
office machines of heading 8472.90 CTHS, except from 
subheading 8443.39  new exception 
ex84.72(b) Other CTH  No 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. As specified for split 
headings 45% value-added 
rule HS2007 
(new exceptions) 
ex84.73(a)  Plasma display panel, laser 
printer cartridge, inkjet cartridge, printer head or sheet feeder of subheading 8473.30 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, ex8517.70(a), ex8517.70(b) or ex8529.90(b)] [Subsidiary Rule The country of origin will be the country of origin of 
the integrated circuits]   
ex84.73(c) -- Other CTH, except from 
subheading 8443.99   
84.74  Machinery for sorting, 
screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, 
ores or other mineral 
substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming 
foundry moulds of sand. As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8474.10 - Sorting, screening, 
separating or washing machines CTSH  No change  
8474.20 - Crushing or grinding 
machines CTSH  No change  
 - Mixing or kneading 
machines:    JOB/RO/5/Rev.1 
 
- 166 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8474.31 --  Concrete or mortar mixers CTSH  No change  
8474.32 --  Machines for mixing 
mineral substances with 
bitumen CTSH  No change  
8474.39 --  Other CTSH  No change  
8474.80 - Other machinery CTSH  No change  
8474.90 - Parts CTH  No change  
84.75  Machines for assembling 
electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8475.10 - Machines for assembling 
electric or electronic lamps,  tubes or valves or flashbulbs, in glass envelopes CTSH  No change  
 - Machines for manufacturing 
or hot working glass or glassware:    
8475.21 --  Machines for making 
optical fibres and preforms thereof CTSH  No change  
8475.29 --  Other CTSH  No change  
8475.90 - Parts CTH  No change  
84.76  Automatic goods-vending 
machines (for example, postage stamp, cigarette, food or beverage 
machines), including 
money-changing machines.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
 - Automatic beverage-
vending machines:    
8476.21 --  Incorporating heating or 
refrigerating devices CTSH  No change  
8476.29 --  Other CTSH  No change  
 - Other machines:    
8476.81 --  Incorporating heating or 
refrigerating devices CTSH  No change  
8476.89 --  Other CTSH  No change  
8476.90 - Parts CTH  No 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. CTSH CTH; or 35% 
value-added rule. HS2007 
(WCO recommendation) 
84.78  Machinery for preparing or 
making up tobacco, not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH; or 35% 
value-added rule  No change  
8478.10 - Machinery CTSH  No change  
8478.90 - Parts CTH  No change  
84.79 Machines and mechanical 
appliances having individual functions, not specified or included elsewhere in this Chapter. CTSH CTH; or 35% 
value-added rule  HS2007 
HS2012 (WCO recommendation)  
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. CTSH CTH HS2007 
(WCO recommendations)
 JOB/RO/5/Rev.1 
 
- 167 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
84.81  Taps, cocks, valves and 
similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.  CTSH CTH; or 35% 
value-added rule  No change  
8481.10 - Pressure-reducing valves As specified for 
headings    
8481.20 - Valves for oleohydraulic or 
pneumatic transmissions    
8481.30 - Check valves    
8481.40 -Safety or relief valves    
8481.80 - Other appliances    
8481.90 - Parts    
84.82  Ball or roller bearings. 
 As specified for 
subheadings  As specified for 
sub-headings  
8482.10 - Ball bearings CTH, or change to this 
subheading by assembly 
of parts, preceded by 
heat treatment and grinding (if necessary), of the inner or outer ring of split subheading 8482.99(b) CTH, or change to 
this subheading  No change  
   by assembly of 
parts, preceded by heat treatment and grinding  
   (if necessary), of 
the inner or outer ring of split heading 8482.99(b)  
  [Subsidiary Rule 
The origin shall be the country of origin of the inner and outer rings or races of subheading ex8482.99(a)] [Subsidiary Rule 
The origin shall be the country of origin of the inner and outer rings or races of subheading ex8482.99(a)]  
8482.20 - Tapered roller bearings, 
including cone and tapered roller assemblies As specified for heading 
8482.10  As specified for 
heading 8482.10  No change  
8482.30 - Spherical roller bearings As specified for heading 
8482.10  As specified for 
heading 8482.10  No change  
8482.40 -Needle roller bearings As specified for heading 
8482.10  As specified for 
heading 8482.10  No change  
8482.50 - Other cylindrical roller 
bearings As specified for heading 
8482.10  As specified for 
heading 8482.10  No change  
8482.80 - Other, including combined 
ball/roller bearings As specified for heading 
8482.10  As specified for 
heading 8482120  No change  
 - Parts:    
8482.91 --  Balls, needles and rollers CTH 
 CTH; or 35% 
value-added rule  No change  
8482.99 --  Other As specified for split 
subheadings  As specified for 
split sub-headings   
ex8482.99(a) --  Finished inner or outer 
rings of ball or roller bearings CTH; or change from 
split subheading ex8482.99(b) CTH; or change 
from split subheading ex8482.99(b)  No change  
ex8482.99(b) --  Inner and outer rings, 
turned or forged, but not subject to heat treatment and/or grinding CTH CTH No change  
ex8482.99(c) --  Other parts of ball or roller 
bearings CTH CTH No change  JOB/RO/5/Rev.1 
 
- 168 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
84.83  Transmission shafts 
(including cam shafts and crank shafts) and cranks;  bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley 
blocks; clutches and shaft 
couplings (including universal joints).  As specified for 
subheadings  As specified for 
sub-headings  
8483.10 - Transmission shafts 
(including cam shafts and 
crank shafts) and cranks CTSH CTH; or 35% 
value-added rule  No change  
8483.20 - Bearing housings, 
incorporating ball or roller 
bearings CTH, except from 
heading 84.82; or 
change to this 
subheading by assembly of parts, preceded by heat treatment and grinding (if necessary), of the inner or the outer ring of split subheading 8482.99(b) CTH, except from 
heading 84.82; or 
change to this  No change  
   subheading by 
assembly of parts, preceded by heat treatment and  
   grinding (if 
necessary), of the inner or the outer ring of split subheading 8482.99(b)  
  [Subsidiary Rule 
The origin shall be the country of origin of the ball or roller bearing] [Subsidiary Rule 
The origin shall be the country of origin of the ball or roller bearing] No change 
8483.30 - Bearing housings, not 
incorporating ball or roller bearings; plain shaft bearings CTSH CTH; or 35% 
value-added rule  No change  
8483.40 - Gears and gearing, other 
than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and 
other speed changers, 
including torque converters CTSH  No change  
8483.50 - Flywheels and pulleys, 
including pulley blocks CTSH  No change  
8483.60 - Clutches and shaft couplings 
(including universal joints) CTSH  No change  
8483.90 - Parts CTH CTH; or 35% 
value-added rule  No change  
84.84  Gaskets and similar joints 
of metal sheeting combined with other material or of 2 or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, 
put up in pouches, 
envelopes or similar packings; mechanical seals.  As specified for 
subheadings  As specified for 
sub-headings  JOB/RO/5/Rev.1 
 
- 169 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8484.10 - Gaskets and similar joints of 
metal sheeting combined with other material or of two or more layers of metal CTH 
  CTH No change  
8484.20 - Mechanical seals CTH CTH No change  
8484.90 - Other CTSH, except when the 
change results only from 
putting up in pouches, 
envelopes or similar packings. CTSH, except 
when the change 
results only from 
putting up in pouches, envelopes or similar packings.  No change  
[84.85]    HS2007 - 
deleted 
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. CTSH  HS2007 
(simplification 
proposed by the WTO Secretariat) 
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 HS2007 
(no change required) 
 
CHAPTER 85 
 
HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
Chapter 85 Electrical machinery and 
equipment and parts 
thereof; sound recorders 
and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.    
85.01 Electric motors and 
generators (excluding generating sets). CTH CTH, except from 
heading 85.03; or 35% value-added rule No change 
85.02 Electric generating sets 
and rotary converters. CTH, except when the 
change results only from mounting together or from making provision for mounting together as a single unit or on a common base. CTH, except from 
heading 8503; or 35% value added rule No change 
85.03 Parts suitable for use 
solely or principally with the machines of heading No. 85.01 or 85.02. As specified for split 
headings  CTH No change 
ex85.03(a) Stators and ro tors CTHS  No change 
ex85.03(b) Other CTH  No change 
85.04 Electrical transformers, 
static converters (for example, rectifiers) and inductors. As specified for 
subheadings  CTH; or 35% 
value added rule No change JOB/RO/5/Rev.1 
 
- 170 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8504.10 - Ballasts for discharge lamps 
or tubes CTSH  No change 
 - Liquid dielectric 
transformers:    
8504.21 --  Having a power handling 
capacity not exceeding 650 kVA CTSH  No change 
8504.22 -- Having a power handling 
capacity exceeding 650 kVA but not exceeding 10,000 kVA CTSH  No change 
8504.23 -- Having a power handling 
capacity exceeding 10,000 kVA CTSH  No change 
 -  Other transformers:    
8504.31 --  Having a power handling 
capacity not exceeding 1 kVA CTSH  No change 
8504.32 --  Having a power handling 
capacity exceeding 1 kVA but not exceeding 16 kVA CTSH  No change 
8504.33 --  Having a power handling 
capacity exceeding 16 kVA but not exceeding 500 kVA CTSH  No change 
8504.34 --  Having a power handling 
capacity exceeding 500 kVA CTSH  No change 
8504.40 - Static converters CTSH  No change 
8504.50 - Other inductors CTSH  No change 
8504.90 - Parts CTH  No 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. As specified for 
subheadings and split subheadings CTH; or 35% 
value added rule HS2007 
(new split subheadings)  
 - Permanent magnets and 
articles intended to become permanent magnets after 
magnetisation:    
8505.11 -- Of metal CTSH  No change 
8505.19 -- Other CTSH  No change 
8505.20 - Electro-magnetic couplings, 
clutches and brakes CTSH  No change 
8505.90 - Other, including parts As specified for split 
subheadings   
ex8505.90(a) - Electro-magnetic lifting 
heads CTSHS  CTSHS rule the 
new split 
subheadings 
ex8505.90(b) - Other parts CTH  No change 
ex8505.90(c) - Other, other than parts 
thereof CTSHS  CTSHS rule the 
new split subheadings 
85.06 Primary cells and primary 
batteries. As specified for split 
subheadings  CTH; or 35% 
value added rule No change 
8506.10 - Manganese dioxide CTSH  No change 
8506.30 - Mercuric oxide CTSH  No change 
8506.40 - Silver oxide CTSH  No change 
8506.50 - Lithium CTSH  No change 
8506.60 - Air-zinc CTSH  No change 
8506.80 - Other CTSH  No change 
8506.90 - Parts CTH  No change JOB/RO/5/Rev.1 
 
- 171 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
85.07 Electric accumulators, 
including separators therefor, whether or not rectangular (including square). As specified for 
subheadings CTH; or 35% 
value added rule HS2012 
(new subheadings and exceptions) 
8507.10 - Lead-acid, of a kind used for 
starting piston engines CTSH  No change 
8507.20 - Other lead-acid 
accumulators CTSH  No change 
8507.30 - Nickel-cadmium CTSH  No change 
8507.40 - Nickel-iron CTSH  No change 
8507.50 - Nickel-metal hydride CTSH   HS2012 (WCO 
recommendation)  
8507.60 - Lithium-ion CTSH   HS2012 (WCO 
recommendation)  
8507.80 - Other accumulators CTSH   HS2012 (WCO 
recommendation)  
8507.90 - Parts CTH  No change 
85.08 Vacuum cleaners. As specified for 
subheadings CTH; except from 
85.01; or 35% value added rule HS2007 
(new subheadings and new exceptions) 
 - With self-contained electric 
motor:     
8508.11 -- Of a power not exceeding 
1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l CTSH, except from 
subheading 8508.19   
8508.19 -- Other CTSH, except from 
subheadings 8479.89, 8508.11, split subheadings ex8486.10(a), ex8486.20(a), ex8486.40(h) or 
ex8486.60(m)   
8508.60 - Other vacuum cleaners CTSH, except from 
heading 8479.89, split subheadings 
ex8486.10(a), 
ex8486.20(a), ex8486.30(k), or ex8486.40(h)   
8508.70 - Parts CTH, except from 
headings 8479.90, 8509.90 or split subheading ex8486.90(m)   
85.09 Electro-mechanical 
domestic appliances, with self-contained electric motor. As specified for 
subheadings CTH; except from 
85.01; or 35% value added rule HS2007 
(new split subheadings. New exception) 
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   
85.10 Shavers, hair clippers and 
hair-removing appliances, 
with self-contained electric motor. As specified for 
subheadings  CTH; except from 
85.01; or 35% 
value added rule No change 
8510.10 - Shavers CTSH  No change 
8510.20 - Hair clippers CTSH  No change 
8510.30 - Hair-removing appliances CTSH  No change 
8510.90 - Parts CTH  No change JOB/RO/5/Rev.1 
 
- 172 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
85.11 Electrical ignition or 
starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); 
generators (for example, 
dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. As specified for 
subheadings  CTH; or 35% 
value added rule No change 
8511.10 - Sparking plugs CTSH  No change 
8511.20 - Ignition magnetos; 
magneto-dynamos; magnetic 
flywheels CTSH  No change 
8511.30 - Distributors; ignition coils CTSH  No change 
8511.40 - Starter motors and dual 
purpose starter-generators CTSH  No change 
8511.50 - Other generators CTSH  No change 
8511.80 - Other equipment CTSH  No change 
8511.90 - Parts CTH  No change 
85.12 Electrical lighting or 
signalling equipment (excluding articles of heading 85.39), windscreen wipers, 
defrosters and demisters, 
of a kind used for cycles or motor vehicles. As specified for 
subheadings  CTH; or 35% 
value added rule No change 
8512.10 - Lighting or visual signalling 
equipment of a kind used on 
bicycles CTSH  No change 
8512.20 - Other lighting or visual 
signalling equipment CTSH  No change 
8512.30 - Sound signalling equipment CTSH  No change 
8512.40 - Windscreen wipers, 
defrosters and demisters CTSH  No change 
8512.90 - Parts CTH  No change 
85.13 Portable electric lamps 
designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12. As specified for 
subheadings  CTH; or 35% 
value added rule No change 
8513.10 - Lamps CTSH  No change 
8513.90 - Parts CTH  No change 
85.14 Industrial or laboratory 
electric furnaces and 
ovens (including those 
functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. As specified for 
subheadings CTH; or 35% 
value added rule HS2007 
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)   JOB/RO/5/Rev.1 
 
- 173 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8514.30 - Other furnaces and ovens CTSH, except from split 
subheadings ex8486.10(k) or ex8486.20(q)   
8514.40 - Other equipment for the 
heat treatment of materials by induction or dielectric loss CTSH   
8514.90 - Parts CTH  Simplification 
proposed by the WTO Secretariat 
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. As specified for 
subheading CTH; or 35% 
value added rule HS2007 
 - Brazing or soldering 
machines and apparatus:    
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)  simplification 
proposed by the WTO Secretariat 
85.16 Electric instantaneous or 
storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus;  electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and 
hand dryers; electric 
smoothing irons; other electro-thermic appliances of a kind used for domestic purposes;  electric heating resistors, other than those of heading 85.45. As specified for 
subheadings  
  CTH, except from 
heading 85.01; or 35% value added rule  No change 
8516.10 - Electric instantaneous or 
storage water heaters and immersion heaters CTSH  No change JOB/RO/5/Rev.1 
 
- 174 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
 - Electric space heating 
apparatus and electric soil heating apparatus:    
8516.21 --  Storage heating radiators CTSH  No change 
8516.29 --  Other CTSH  No change 
 - Electro-thermic hair-
dressing or hand-drying apparatus:    
8516.31 --  Hair dryers CTSH  No change 
8516.32 --  Other hair-dressing 
apparatus CTSH  No change 
8516.33 --  Hand-drying apparatus CTSH  No change 
8516.40 - Electric smoothing irons CTSH  No change 
8516.50 - Microwave ovens CTSH  No change 
8516.60 - Other ovens; cookers, 
cooking plates, boiling rings, grillers and roasters CTSH  No change 
 - Other electro-thermic 
appliances:    
8516.71 --  Coffee or tea makers CTSH  No change 
8516.72 --  Toasters CTSH  No change 
8516.79 --  Other CTSH  No change 
8516.80 - Electric heating resistors CTSH  No change 
8516.90 - Parts CTH  No change 
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 HS2007 
(new exceptions) 
 - 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/5/Rev.1 
 
- 175 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
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 
heading 85.27.   
8517.70 - Parts As specified for split 
subheadings    
ex8517.70(a) - Parts, fitted with an 
encryption system CTSHS, except from 
subheading 8443.99 or 
split heading ex84.73(b)   
ex8517.70(b) - Other parts suitable for use 
solely or principally with the 
apparatus of headings 85.25 
to 85.28, fitted with an encryption system CTSHS, except from split 
subheading 
ex8529.90(b)   
ex8517.70(c) Other CTH   
85.18 Microphones and stands 
therefor; loudspeakers, whether or not mounted in their enclosures; 
headphones, earphones 
and combined microphone/speaker sets; audio-frequency electric amplifiers; electric sound amplifier sets. As specified for 
subheadings  45% value added 
rule No change 
8518.10 - Microphones and stands 
therefor CTSH  No change 
 - Loudspeakers, whether or 
not mounted in their enclosures:    
8518.21 --  Single loudspeakers, 
mounted in their enclosures CTSH 
  No change 
8518.22 --  Multiple loudspeakers, 
mounted in the same enclosure CTSH 
  No change 
8518.29 --   Other CTSH  No change 
8518.30 - Headphones, earphones and 
combined microphone/ speaker sets CTSH 
  No change 
8518.40 - Audio-frequency electric 
amplifiers CTSH  No change 
8518.50 - Electric sound amplifier sets CTSH  No change 
8518.90 - Parts CTH  No change 
85.19 Sound recording or 
reproducing apparatus. As specified for split 
headings 45% value added 
rule HS2007 
(change in the rule from heading to split 
heading level) 
ex85.19(a) - Magnetic tape recorders and 
other sound recording apparatus, whether or not 
incorporating a sound 
reproducing device. CTHS   
ex85.19(b) - Other CTHS   
[85.20]    HS2007-deleted 
85.21 Video recording or 
reproducing apparatus, whether or not incorporating a video tuner. CTH 45% value added 
rule No change 
85.22 Parts and accessories 
suitable for use solely or principally with the apparatus of headings 85.19 to 85.21. CTH 
 45% value added 
rule No change JOB/RO/5/Rev.1 
 
- 176 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
85.23 Discs, tapes, solid-state 
non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. As specified for 
subheadings 45% value added 
rule HS2007 
HS2012 (addition of CTH rule to new subheadings) 
 -  Magnetic media:    
8523.21 --  Cards incorporating a 
magnetic stripe CTH  No change 
8523.29 --  Other CTH  No change 
 -  Optical media:    
8523.41 --  Unrecorded CTH  CTH rule applies 
to new subheading 
8523.49 --  Other CTH  CTH rule applies 
to new subheading 
 -  Semiconductor media:    
8523.51 --  Solid-state non-volatile 
storage devices CTH  No change 
8523.52 -- "Smart cards" CTH, except from 
subheading 8542.90, 8543.70 or 8543.90  No change 
8523.59 --  Other CTH  No change 
8523.80 -  Other CTH  No change 
[85.24]    HS2007-deleted 
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 HS2007 
(new split subheadings and new exceptions) 
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   
85.26 Radar apparatus, radio 
navigational aid apparatus and radio remote control apparatus. CTH CTH, except from 
heading 85.29; or 35% value added rule No change 
85.27 Reception apparatus for 
radio-broadcasting, whether or not combined, in the same housing, with sound recording or 
reproducing apparatus or a 
clock. CTH, except from 
subheading 8517.69  45% value added 
rule HS2007 
(addition of an exception) JOB/RO/5/Rev.1 
 
- 177 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
85.28 Monitors and projectors, 
not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. As specified for 
subheadings 45% value added 
rule HS2007 
(addition of an exception) 
 - 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   
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 HS2007 
(new exceptions) 
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   
85.30 Electrical signalling, safety 
or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08). As specified for 
subheadings  CTH; or 35% 
value added rule No change 
8530.10 - Equipment for railways or 
tramways CTSH  No change 
8530.80 - Other equipment CTSH  No change 
8530.90 - Parts CTH  No change JOB/RO/5/Rev.1 
 
- 178 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
85.31 Electric sound or visual 
signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30. As specified for 
subheadings  CTH; or 35% 
value added rule No change 
8531.10 - Burglar or fire alarms and 
similar apparatus CTSH  No change 
8531.20 - Indicator panels 
incorporating liquid crystal devices (LCD) or light emitting diodes (LED) CTSH  No change 
8531.80 - Other apparatus CTSH  No change 
8531.90 - Parts CTH  No change 
85.32 Electrical capacitors, fixed, 
variable or adjustable (pre-set) As specified for 
subheadings  CTH; or 35% 
value added rule No change 
8532.10 - Fixed capacitors designed 
for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kVA (power 
capacitors) CTSH  No change 
 - Other fixed capacitors:    
8532.21 --  Tantalum CTSH  No change 
8532.22 --  Aluminium electrolytic CTSH  No change 
8532.23 --  Ceramic dielectric, single 
layer CTSH  No change 
8532.24 --  Ceramic dielectric, 
multilayer CTSH  No change 
8532.25 --  Dielectric of paper or 
plastics CTSH  No change 
8532.29 --  Other CTSH  No change 
8532.30 - Variable or adjustable (pre-
set) capacitors CTSH  No change 
8532.90 - Parts CTH  No change 
85.33 Electrical resistors 
(including rheostats and 
potentiometers), other 
than heating resistors. As specified for 
subheadings  CTH; or 35% 
value added rule No change 
8533.10 - Fixed carbon resistors, 
composition or film types CTSH  No change 
 - Other fixed resistors:    
8533.21 --  For a power handling 
capacity not exceeding 20 W CTSH  No change 
8533.29 --  Other CTSH  No change 
 - Wirewound variable 
resistors, including rheostats and potentiometers:    
8533.31 --  For a power handling 
capacity not exceeding 20 W CTSH  No change 
8533.39 --  Other CTSH  No change 
8533.40 - Other variable resistors, 
including rheostats and potentiometers CTSH  No change 
8533.90 - Parts CTH  No change 
85.34 Printed circuits. CTH CTH; or 35% 
value added rule No change JOB/RO/5/Rev.1 
 
- 179 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
85.35 Electrical apparatus for 
switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 
volts. CTH 
 CTH, except from 
heading 85.38; or 35% value added rule No 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. As specified for 
subheadings CTH, except from 
heading 85.38; or 35% value added 
rule HS2007 
(new excpetions) 
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   
85.37 Boards, panels, consoles, 
desks, cabinets and other bases, equipped with 2 or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than 
switching apparatus of 
heading 85.17. CTH CTH, except from 
heading 85.38; or value added rule No change 
85.38 Parts suitable for use 
solely or principally with 
the apparatus of heading 
85.35, 85.36 or 85.37. CTH 
 CTH No change 
85.39 Electric filament or 
discharge lamps, including 
sealed beam lamp units 
and ultra-violet or infra-red lamps; arc-lamps. As specified for 
subheadings  CTH; or 35% 
value added rule No change 
8539.10 - Sealed beam lamp units CTSH  No change 
 - Other filament lamps, 
excluding ultra-violet or infra-red lamps:    JOB/RO/5/Rev.1 
 
- 180 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8539.21 --  Tungsten halogen CTSH  No change 
8539.22 --  Other, of a power not 
exceeding 200 W and for a 
voltage exceeding 100 V CTSH  No change 
8539.29 --  Other CTSH  No change 
8539.31 - Discharge lamps, other than 
ultra-violet lamps:    
 --  Fluorescent, hot vathode CTSH  No change 
8539.32 --  Mercury or sodium vapour 
lamps; metal halide lamps CTSH  No change 
8539.39 --  Other CTSH  No change 
 - Ultra-violet or infra-red 
lamps; arc-lamps:    
8539.41 --  Arc-lamps CTSH  No change 
8539.49 --  Other CTSH  No change 
8539.90 - Parts CTH  No change 
85.40 Thermionic, cold cathode 
or photo-cathode valves and tubes (for example, 
vacuum or vapour or gas 
filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). As specified for 
subheadings  CTH; or 35% 
value added rule HS2012 
(new split subheadings) 
 - Cathode-ray television 
picture tubes, including video monitor cathode-ray tubes:    
8540.11 --  Colour CTSH   
8540.12 --  Monochrome CTSH   
8540.20 - Television camera tubes; 
image converters and intensifiers; other photo-cathode tubes CTSH   
8540.40 - Data/graphic display tubes, 
monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4mm: As specified for split 
subheadings   
ex8540.40(a) -- Data/graphic display tubes, 
monochrome CTSHS   
ex8540.40(b) -- Data/graphic display tubes, 
colour, with a phosphor dot screen pitch smaller than 0.4mm CTSHS   
8540.60 - Other cathode-ray tubes CTSH   
 - Microwave tubes (for 
example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes:    
8540.71 --  Magnetrons CTSH   
8540.79 --  Other: As specified for split 
subheadings   
ex8540.79(a) --- Klystrons CTSHS   
ex8540.79(b) --- Other microwave tubes CTSHS   
 -  Other valves and tubes:    
8540.81 --  Receiver or amplifier 
valves and tubes CTSH   
8540.89 --  Other CTSH   
 -  Parts:    
8540.91 --  Of cathode-ray tubes CTH   
8540.99 --  Other CTH   JOB/RO/5/Rev.1 
 
- 181 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
85.41 Diodes, transistors and 
similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals. The origin shall be the 
country where a good of this heading of [assembly] [diffusion]. CTH; or 35% 
value added rule No change 
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 introduction of an appropriate dopant) for other: CTH; or 35% value added rule HS2002 
(no change required) HS2007 (new exceptions) 
 - 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).   
8542.90 - Parts The origin shall be the 
country of a good of this heading [assembly] [diffusion], except from subheading 8523.52.   
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 HS2007 
8543.10 - Particle accelerators  CTSH, except from split 
subheading 8486.20(s)   
8543.20 - Signal generators CTSH   
8543.30 - Machines and apparatus for 
electroplating, electrolysis or electrophoresis CTSH   JOB/RO/5/Rev.1 
 
- 182 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
8543.70 - Other machines and 
apparatus  CTSH, except from split 
subheadings ex8486.10(l), ex8486.20(t), ex8486.30(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)  Simplification 
proposed by the WTO Secretariat 
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 HS2007 
(No change required) 
 - Winding wire:    
8544.11 -- Of copper CTSH   
8544.19 -- Other CTSH   
8544.20 - Co-axial cable and other co-
axial electric conductors CTSH   
8544.30 - Ignition wiring sets and 
other wiring sets of a kind used in vehicles, aircraft or ships CTSH   
 - Other electric conductors, 
for a voltage not exceeding 1,000 V:    
8544.42 -- Fitted with connectors CTSH, except from 
subheading 8544.49   
8544.49 -- Other CTSH   
8544.60 - Other electric conductors, 
for a voltage exceeding 1,000 V CTSH   
8544.70 - Optical fibre cables CTSH   
85.45 Carbon electrodes, carbon 
brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical 
purposes. CTH 
 CTH; or 35% 
value added rule No change 
85.46 Electrical insulators of any 
material. CTH CTH; or 35% 
value added rule No change JOB/RO/5/Rev.1 
 
- 183 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
85.47 Insulating fittings for 
electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, 
other than insulators of 
heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material. CTH 
 CTH; or 35% 
value added rule No 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. As specified for 
subheadings  HS2007 
(new split subheadings and new exceptions) 
8548.10 - Waste and scrap of primary 
cells, primary batteries and 
electric accumulators; spent 
primary cells, spent primary batteries and spent electric accumulators The origin shall be the 
country where the goods 
of this subheading in 
which they are derived or collected from manufacturing or processing operations or from consumption. The origin shall be 
the country where 
the goods of this 
subheading in which they are derived or collected from manufacturing or processing operations or from consumption.  
8548.90 - Other As specified for split 
subheadings CTH; or 35% 
value added rule  
ex8548.90(a) -- Electronic microassemblies CTSHS, except from 
subheading 8543.90   
ex8548.90(b) -- Other CTSHS, except from 
subheadings 8542.31, 8542.32, 8542.33 or 8542.39   
 
CHAPTER 86 
 
HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
Chapter 86 Railway or tramway 
locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.    
86.01 Rail locomotives powered 
from an external source of electricity or by electric accumulators. CTH CTH, except from 
heading 86.07; or 35% value-added-rule No change  JOB/RO/5/Rev.1 
 
- 184 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
86.02 Other rail locomotives; 
locomotive tenders. CTH CTH, except from 
heading 86.07; or 35% value-added rule No change  
86.03 Self-propelled railway or 
tramway coaches, vans and trucks, other than those of heading 86.04. CTH CTH, except from 
heading 86.07; or 35% value-added rule No change  
86.04 Railway or tramway 
maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). CTH CTH, except from 
heading 86.07; or 35% value-added rule No change  
86.05 Railway or tramway 
passenger coaches, not self-propelled;  luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled 
(excluding those of 
heading 86.04). CTH CTH, except from 
heading 86.07; or 35% value-added rule No change  
86.06 Railway or tramway goods 
vans and wagons, not self-
propelled. CTH CTH, except from 
heading 86.07; or 
35% value-added 
rule HS2007 
(no change 
required) 
86.07 Parts of railway or tramway 
locomotives or rolling-
stock. As specified for 
subheadings  CTH No change  
 - Bogies, bissel-bogies, axles 
and wheels, and parts thereof:    
8607.11 --  Driving bogies and bissel-
bogies CTSH  No change  
8607.12 --  Other bogies and bissel-
bogies CTSH  No change  
8607.19 --  Other, including parts As specified for split 
subheadings    
ex8607.19(a) --  Axle and wheel assembly CTSHS  No change  
ex8607.19(b) --  Other CTH  No change  
 - Brakes and parts thereof:    
8607.21 --  Air brakes and parts thereof As specified for split 
subheadings    
ex8607.21(a) --  Air brakes CTSHS  No change  
ex8607.21(b) --  Other CTH  No change  
8607.29 --  Other As specified for split 
subheadings    
ex8607.29(a) --  Other brakes CTSHS  No change  
ex8607.29(b) --  Other CTH  No change  
8607.30 - Hooks and other coupling 
devices, buffers, and parts thereof As specified for split 
subheadings    
ex8607.30(a) - Hooks and other coupling 
devices, buffers CTSHS  No change  
ex8607.30(b) - Other CTH  No change  
 - Other:    
8607.91 --  Of locomotives As specified for split 
subheadings    
ex8607.91(a) --  Other parts of locomotives CTSHS  No change  
ex8607.91(b) --  Other CTH  No change  
8607.99 --  Other CTSH  No change  JOB/RO/5/Rev.1 
 
- 185 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
86.08 
 Railway or tramway track 
fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. As specified for split 
headings  CTH; or 35% 
value-added rule  No change  
ex86.08(a)  Railway or tramway track 
fixtures and fittings; mechanical (including electro-mechanical) signalling, safety 
or traffic control equipment for 
railways, tramways, roads, inland waterways, parking facilities, port installations or airfields  CTHS  No change  
ex86.08(b)  Other  CTH  No change  
86.09 
 Containers (including 
containers for the transport 
of fluids) specially designed 
and equipped for carriage by one or more modes of transport. CTH, except from 
headings 73.09 or 73.10 CTH, except from 
headings 73.09 or 
73.10 No change  
 
CHAPTER 87 
 
HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
Chapter 87 Vehicles other than railway 
or tramway rolling-stock, and parts and accessories thereof.     
87.01  Tractors (other than 
tractors of heading 87.09).  CTH [35 or 45]% value-
added rule No change  
87.02 Motor vehicles for the 
transport of ten or more 
persons, including the 
driver.  CTH 
 [35 or 45]% value-
added rule No change  
87.03 Motor cars and other motor 
vehicles principally 
designed for the transport 
of persons (other than those of heading 87.02, including station wagons and racing cars.  CTH 
 [35 or 45]% value-
added rule 
 No change  
87.04 Motor vehicles for the 
transport of goods.  CTH 
 [35 or 45]% value-
added rule No change  
87.05 Special purpose motor 
vehicles, other than those 
principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).  CTH 
 [35 or 45]% value-
added rule 
 No change  
87.06  Chassis fitted with engines, 
for the motor vehicles of headings 87.01 to 87.05  CTH CTH, except from 
heading 87.08; or 35% value added rule No change  JOB/RO/5/Rev.1 
 
- 186 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
87.07  Bodies (including cabs), for 
the motor vehicles of headings 87.01 to 87.05.  CTH 
 CTH, except from 
heading 87.08; or 35% value added rule No change  
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 HS2007 
(no change required)  
ex87.08(a) bumpers CTHS  No change  
ex87.08(b)  airbag systems (including 
inflators and modules) CTHS  No change  
ex87.08(c) body assemblies CTHS  No change  
ex87.08(d)  brakes and servo-brakes CTHS  No change  
ex87.08(e)  gear boxes and similar gear 
assemblies CTHS  No change  
ex87.08(f) axles, whether or not provided 
with other transmission 
components CTHS  No change  
ex87.08(g) wheels CTHS  No change  
ex87.08(h) suspension shock absorbers CTHS  No change  
ex87.08(ij) vehicle suspension assemblies CTHS  No change  
ex87.08(k) radiators CTHS  No change  
ex87.08(l) silencers and exhaust pipes CTHS  No change  
ex87.08(m)  clutches CTHS  No change  
ex87.08(n) steering wheels, steering 
columns and steering boxes CTHS  No change  
ex87.08(o) handle bar assemblies CTHS  No change  
ex87.08(p) chassis or frame assemblies CTHS  No change  
ex87.08(q)  safety belts CTHS  No change  
ex87.08(r) fuel tanks CTHS  No change  
ex87.08(s) base metal goods prepared for 
finishing by removal of metal or by bending, hammering, pressing, stamping or similar forming process CTH  No change  
ex87.08(t) other CTH, or change from 
ex87.08(s)   No change  
87.09  Works trucks, self-
propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.  As specified for split 
headings  CTH; or 35% value 
added rule No change  
ex87.09(a) Works trucks, self-propelled, 
not fitted with lifting or handling equipment, of the type used in factories, 
warehouses, dock areas or 
airports for short distance transport of goods; tractors of the type used on railway station platforms; chassis fitted with engines CTHS  No change  
ex87.09(b) Goods enumerated in Legal 
Note 2 to this Chapter CTHS  No change  
ex87.09(c) Other CTH  No change  
87.10 Tanks and other armoured 
fighting vehicles, motorised, whether or not 
fitted with weapons, and 
parts of such vehicles. As specified for split 
headings  
 CTH; or 35% value 
added rule No change  
ex87.10(a) Vehicles CTHS  No change  
ex87.10(b) Parts  CTHS  No change  
ex87.10(c) Parts of parts  CTH  No change  JOB/RO/5/Rev.1 
 
- 187 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
87.11 Motorcycles (including 
mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. CTH CTH; or 35% value 
added rule 
 No change  
87.12 Bicycles and other cycles 
(including delivery tricycles), not motorised. CTH CTH, except from 
heading 87.14; or 35% value added rule No change  
87.13 Invalid carriages, whether 
or not motorised or otherwise mechanically propelled. CTH CTH, except from 
heading 87.14; or 35% value added rule No change  
87.14 Parts and accessories of 
vehicles of headings 87.11 to 87.13. As specified for split 
headings  CTH; or 35% value 
added rule HS2012 
(no change required) 
ex87.14(a) Chassis and frames for the 
goods of headings 87.11 to 87.14; goods enumerated in Legal Note 2 to this Chapter CTHS   No change  
ex87.14(b) Other CTH  No change  
87.15 Baby carriages and parts 
thereof. As specified for split 
headings  CTH; or 35% value 
added rule No change  
ex87.15(a) Baby carriages CTHS   No change  
ex87.15(b) Parts of baby carriages CTH   No change  
87.16  Trailers and semi-trailers; 
other vehicles, not mechanically propelled; parts thereof.  As specified for 
subheadings  CTH; or 35% value 
added rule No change  
8716.10 - Trailers and semi-trailers of 
the caravan type, for housing or camping CTSH  No change  
8716.20 - Self-loading or self-unloading 
trailers and semi-trailers for agricultural purposes CTSH  No change  
 - Other trailers and semi-
trailers for the transport of goods:    
8716.31 --  Tanker trailers and tanker 
semi-trailers CTSH  No change  
8716.39 --  Other CTSH  No change  
8716.40 - Other trailers and semi-
trailers CTSH  No change  
8716.80 - Other vehicles CTSH  No change  
8716.90 - Parts CTH  No change  
 
CHAPTER 88 
 
HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
Chapter 88 Aircraft , spacecraft, and 
parts thereof.    
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 HS2007 
(no change 
required)  
88.02 Other aircraft (for example, 
helicopters, aeroplanes); 
spacecraft (including 
satellites) and suborbital and spacecraft launch vehicles. CTH CTH, except from 
heading 88.03; or 
35% value-added  No change  
88.03 Parts of goods of 
heading 88.01 or 88.02. CTH CTH  No change  JOB/RO/5/Rev.1 
 
- 188 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
88.04 
 Parachutes (including 
dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. CTH 
 CTH, or 35% value-
added rule No change  
88.05 Aircraft launching gear; 
deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles. As specified for 
subheadings CTH, or 35% value 
added rule HS2002 
(no change required)  
8805.10 - Aircraft launching gear and 
parts thereof; deck-arrestor or similar gear and parts thereof As specified for split 
subheadings   
ex8805.10(a) - Aircraft launching gear; deck-
arrestor or similar gear CTSHS  No change  
ex8805.10(b)  - Other CTH  No change  
8805.20 - Ground flying trainers and 
parts thereof As specified for split 
subheadings    
ex8805.20(a) - Ground flying trainers CTSHS  No change  
ex8805.20(b) - Other CTH  No change  
 
CHAPTER 89 
 
HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
Chapter 89 Ships, boats and floating 
structures.    
89.01 Cruise ships, excursion 
boats, ferry-boats, cargo 
ships, barges and similar vessels for the transport of persons or goods. CTH CTH; or 35% 
value-added rule No change  
89.02 Fishing vessels; factory 
ships and other vessels for processing or preserving fishery products. CTH CTH; or 35% value 
added rule  No change  
89.03 Yachts and other vessels for 
pleasure or sports; rowing boats and canoes. CTH CTH; or 35% value 
added rule  No change  
89.04 Tugs and pusher craft. CTH CTH; or 35% value 
added rule  No change  
89.05 Light-vessels, fire-floats, 
dredgers, floating cranes, and other vessels the 
navigability of which is 
subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. CTH CTH; or 35% value 
added rule  No change  
89.06 Other vessels, including 
warships and lifeboats other than rowing boats. As specified for split 
headings CTH; or 35% value 
added rule HS2002 
(no change required)  
ex89.06(a)  Hulls CTH  No change  
ex89.06(b)  Other CTHS  No change  
89.07 Other floating structures 
(for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). CTH CTH; or 35% value 
added rule No change  JOB/RO/5/Rev.1 
 
- 189 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
89.08 
 Vessels and other floating 
structures for breaking up. The origin shall be the 
country where the goods of this heading of origin of the vessels and other floating structures prior to being classified in this heading The country of 
origin of the goods of this heading shall be the country of origin of the vessels and other floating structures prior to being classified in this heading  No change  
 
CHAPTER 90 
 
HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
Chapter 90 Optical, photographic, 
cinematographic, measuring, checking, precision, medical or surgical instruments and 
apparatus; parts and 
accessories thereof     
90.01  Optical fibres and optical 
fibre bundles; optical fibre 
cables other than those of 
heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.  As specified for 
subheadings  CTH, or 35% value-
added rule No change 
9001.10 - Optical fibres, optical fibre 
bundles and cables As specified for split 
subheadings    
ex9001.10(a) Optical fibres CTH  No change 
ex9001.10(b) Optical fibre bundles CTH  No change 
ex9001.10(c) Optical fibre cables CTSHS  No change 
9001.20 - Sheets and plates of 
polarising material CTH  No change 
9001.30 - Contact lenses CTH  No change 
9001.40 - Spectacle lenses of glass CTH  No change 
9001.50 - Spectacle lenses of other 
materials CTH  No change 
9001.90  - Other  CTH  No change 
90.02  Lenses, prisms, mirrors and 
other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of 
glass not optically worked.  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
 - Objective lenses:    
9002.11 
 --   For cameras, projectors or 
photographic enlargers or reducers CTH, provided at least 
two goods of heading 90.01 are mounted  No change  
9002.19 --   Other CTH  No change 
9002.20 - Filters CTH  No change 
9002.90 - Other CTH  No change 
90.03  Frames and mountings for 
spectacles, goggles or the like, and parts thereof.  As specified for 
subheadings  As specified for 
subheadings   
 - Frames and mountings:    JOB/RO/5/Rev.1 
 
- 190 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
9003.11 --   Of plastics CTSH, except from more 
than one of:  fronts or temples of subheading 9003.90; or change from blanks. Subsidiary rule:  the origin shall be the country of origin of the front. CTSH, except from 
more than one of: fronts or temples of subheading 9003.90 or change from blanks; or 35% value-added rule No change 
9003.19 --  Of other materials As specified for the same 
subheading 9003.11 As specified for the 
same subheading 9003.11  
9003.90 - Parts CTH CTH; or 35% value 
added rule  No change 
90.04  Spectacles, goggles and the 
like, corrective, protective or other.  CTH, except from more 
than one of: lenses (90.01); or frames (90.03) CTH, except from 
subheading 9001.40, 9001.50 or heading 90.03; or 35% value-added rule No change 
90.05  Binoculars, monoculars, 
other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-
astronomy.  As specified for 
subheadings  CTH; or 35% value-
added rule No change 
9005.10 - Binoculars CTSH  No change 
9005.80 - Other instruments CTSH  No change 
9005.90 - Parts and accessories 
(including mountings) CTH  No change 
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 HS2007 
(new split subheadings and new exceptions) 
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 35mm CTSH
   
9006.52 --  Other, for roll film of a width 
less than 35mm As specified for split  
subheading   
ex9006.52(a) --- Cameras of a kind used for 
recording documents on 
microfilm, microfiche or other microforms CTSHS, except from split 
subheading ex9006.53(a) 
and ex9006.59(a)   
ex9006.52(b) --- Othe r CTSHS    
9006.53 --  Other, for roll film of a width of 
35mm 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) --- Othe r CTSHS    
9006.59 --  Othe r As specified for split  
subheading    JOB/RO/5/Rev.1 
 
- 191 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
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) --- Othe r CTSHS    
 - Photographic flashlight 
apparatus and flashbulbs: CTSH    
9006.61 -- Discharge lamp ("electronic") 
flashlight apparatus CTSH    
9006.69 -- Othe r As specified for split  
subheading    
ex9006.69(a) --- Flashbulbs, flashcubes and 
the like CTSHS    
ex9006.69(b) --- Othe r CTSHS    
 - Parts and accessories:    
9006.91 -- For cameras CTH    
90.07 Cinematographic cameras 
and projectors, whether or not incorporating sound recording or reproducing apparatus. As specified for 
subheadings  CTH; or 35% value 
added rule  HS2012 
(new split subheading) 
9007.10 - Cameras:  As specified for split 
subheadings    
ex9007.10(a) --  For film of less than 16mm 
width or for double-8mm film CTSHS   
ex9007.10(b) --  Other CTSHS   
9007.20 - Projectors CTSH   
 - Parts and accessories:    
9007.91 --  For cameras CTH   
9007.92 --  For projectors CTH   
90.08 Image projectors, other 
than cinematographic; 
photographic (other than cinematographic) enlargers and reducers. As specified for 
subheadings  CTH; or 35% value 
added rule HS2012 
(new split 
subheadings)
 
9008.50 - Projectors, enlargers and 
reducers: As specified for split 
subheadings    
ex9008.50(a) -- Slide projectors CTSHS   
ex9008.50(b) -- Microfilm, microfiche or 
other microform readers, whether or not capable of producing copies CTSHS   
ex9008.50(c) -- Other image projectors CTSHS   
ex9008.50(d) -- Photographic (other than 
cinematographic) enlargers and reducers CTSHS   
9008.90 - Parts and accessories CTH   
90.09 Photo-copying apparatus 
incorporating an optical system or of the contact type and thermo-copying apparatus. As specified for 
subheadings CTH; or 35% value 
added rule HS2002 
(No change required) HS2007  
9009.90 - Parts and accessories As specified for split 
subheadings   
ex9009.90(a) --  Cartridge, sorter, feeder, 
paper cassette, paper deck, 
cassette pedestal, editor, film projector and film scanner CTSHS   
ex9009.90(b) --  Other CTH   
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 HS2007 
(new exceptions) JOB/RO/5/Rev.1 
 
- 192 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
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).   
90.11 Compound optical 
microscopes, including those for photomicrography, cinephotomicrography or microprojection. As specified for 
subheadings  CTH; or 35% value 
added rule HS2007 
8new exceptions) 
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)   
90.12 Microscopes other than 
optical microscopes; 
diffraction apparatus. As specified for 
subheadings  CTH; or 35% value 
added rule HS2007 
(new 
exceptions) 
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 ex8486.90(s)   
90.13  Liquid crystal devices not 
constituting articles provided for more specifically in other headings; lasers, other than 
laser diodes; other optical 
appliances and instruments, not specified or included elsewhere in this Chapter.  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
9013.10 - Telescopic sights for fitting to 
arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI  CTSH  No change 
9013.20 - Lasers, other than laser 
diodes CTSH  No change 
9013.80 - Other devices, appliances and 
instruments CTSH  No change 
9013.90 - Parts and accessories As specified for split 
subheadings    
ex9013.90(a) LCD Panel CTSHS   No change 
ex9013.90(b) Back Light Unit CTSHS   No change 
ex9013.90(c) Other CTH   No change 
90.14  Direction finding 
compasses; other 
navigational instruments and appliances.  As specified for 
subheadings  CTH; or 35% value 
added rule No change JOB/RO/5/Rev.1 
 
- 193 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
9014.10 - Direction finding compasses CTSH  No change 
9014.20 - Instruments and appliances 
for aeronautical or space 
navigation (other than 
compasses) CTSH  No change  
9014.80 - Other instruments and 
appliances CTSH  No change  
9014.90 - Parts and accessories CTH  No change  
90.15  Surveying (including 
photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments 
and appliances, excluding 
compasses; rangefinders.  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
9015.10 - Rangefinders CTSH  No change 
9015.20 - Theodolites and 
tacheometers CTSH  No change 
9015.30 - Levels CTSH  No change 
9015.40 - Photogrammetrical surveying 
instruments and appliances  CTSH  No change 
9015.80 - Other instruments and 
appliances CTSH  No change 
9015.90 - Parts and accessories CTH  No change 
90.16 
 Balances of a sensitivity of 5 cg 
or better, with or without weights. As specified for split 
headings  CTH; or 35% value 
added rule  No change 
ex90.16(a)  Balances of a sensitivity of 5 cg 
or better  CTHS   No change 
ex90.16(b)  Parts CTH  No change 
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 HS2007 
(new exceptions) 
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)   
90.18  Instruments and appliances 
used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments. As specified for 
subheadings  CTH; or 35% value 
added rule No change JOB/RO/5/Rev.1 
 
- 194 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
 - Electro-diagnostic apparatus 
(including apparatus for functional exploratory examination or for checking physiological parameters):    
9018.11 --  Electro-cardiographs As specified for split 
subheadings    
ex9018.11(a) Apparatus CTSHS  No change 
ex9018.11(b) Parts and accessories CTH  No change 
9018.12 --  Ultrasonic scanning 
apparatus As specified for split 
subheadings    
ex9018.12(a) Ultrasonic scanning apparatus CTSHS  No change 
ex9018.12(b)  Parts CTH  No change 
9018.13 --  Magnetic resonance 
imaging apparatus As specified for split 
subheadings    
ex9018.13(a) Magnetic resonance imaging 
apparatus CTSHS  No change 
ex9018.13(b) Parts CTH  No change 
9018.14 --  Scintigraphic apparatus As specified for split 
subheadings    
ex9018.14(a) Scintigraphic apparatus CTSHS  No change 
ex9018.14(b) Parts CTH  No change 
9018.19 --  Other As specified for split 
subheadings    
ex9018.19(a) Apparatus CTSHS  No change 
ex9018.19(b) Parts CTH  No change 
9018.20 - Ultra-violet or infra-red ray 
apparatus As specified for split 
subheadings    
ex9018.20(a) Ultra-violet or infra-red ray 
apparatus CTSHS  No change 
ex9018.20(b) Parts CTH  No change 
 - Syringes, needles, catheters, 
cannulae and the like:    
9018.31 --  Syringes, with or without 
needles CTSH  No change 
9018.32 --  Tubular metal needles and 
needles for sutures CTSH 
  No change 
9018.39 --  Other As specified for split 
subheadings    
ex9018.39(a) Other needles, catheters, 
cannulae and the like, used in medical, surgical, dental or veterinary sciences CTSHS  No change 
ex9018.39(b) 
 Parts and accessories of goods 
of subheading ex9018.39 CTH  No change 
 - Other instruments and 
appliances, used in dental sciences:    
9018.41 - Dental drill engines, whether 
or not combined on a single base with other dental equipment As specified for split 
subheadings    
ex9018.41(a) Dental drill engines, whether 
or not combined on a single base with other dental equipment CTSHS  No change 
ex9018.41(b) Parts CTH  No change 
9018.49 --  Other As specified for split 
subheadings    
ex9018.49(a) Instruments and appliances CTSHS  No change 
ex9018.49(b) Parts CTH  No change 
9018.50 - Other ophthalmic instruments 
and appliances As specified for split 
subheadings    
ex9018.50(a) Other ophthalmic instruments 
and appliances CTSHS  No change 
ex9018.50(b) Parts CTH  No change 
9018.90 - Other instruments and 
appliances As specified for split 
subheadings    JOB/RO/5/Rev.1 
 
- 195 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
ex9018.90(a) Other instruments and 
appliances  CTSHS  No change 
ex9018.90(b) Parts CTH   No change 
90.19  Mechano-therapy 
appliances; massage apparatus; psychological aptitude-testing apparatus; 
ozone therapy, oxygen 
therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.  As specified for split 
subheadings  CTH; or 35% value 
added rule No change 
9019.10 Mechano-therapy appliances; 
massage apparatus; psychological aptitude-testing apparatus As specified for split 
subheadings    
ex9019.10(a) 
 Mechano-therapy appliances; 
massage apparatus; psychological aptitude-testing apparatus CTSHS  No change 
ex9019.10(b) Parts CTH  No change 
9019.20 - Ozone therapy, oxygen 
therapy, aerosol therapy, 
artificial respiration or other 
therapeutic respiration apparatus As specified for split 
headings    
ex9019.20(a) Ozone therapy, oxygen 
therapy, aerosol therapy, 
artificial respiration or other therapeutic respiration apparatus CTSHS  No change 
ex9019.20(b)  Parts CTH  No change 
90.20  Other breathing appliances 
and gas masks, excluding protective masks having 
neither mechanical parts 
nor replaceable filters.  As specified for split 
headings  CTH; or 35% value 
added rule  No change 
ex9020(a) 
 Other breathing appliances, 
etc., excluding parts  CTHS  No change 
ex9020(b) Parts CTH   No change 
90.21 Orthopaedic appliances, 
including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which 
are worn or carried, or 
implanted in the body, to compensate for a defect or disability. As specified for 
subheadings  CTH; or 35% value 
added rule HS2002 
(No change required)  
9021.10 - Orthopaedic or fracture 
appliances: As specified for split 
subheadings   
ex9021.10(a) Appliances CTSHS   
ex9021.10(b) Parts CTH   
 - Artificial teeth and dental 
fittings:    
9021.21 --  Artificial teeth As specified for split 
subheadings   
ex9021.21(a) Artificial teeth CTSHS   
ex9021.21(b) Parts and accessories of 
artificial teeth CTH   
9021.29 --  Other As specified for split 
subheadings   
ex9021.29(a) Dental fittings, other than 
artificial teeth CTSHS   
ex9021.29(b) Parts and Accessories of Dental 
fittings CTH   
 - Other artificial parts of the 
body As specified for split 
subheadings   JOB/RO/5/Rev.1 
 
- 196 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
9021.31 -- Artificial joints    
ex9021.31(a) Artificial joints, excluding parts CTSHS   
ex9021.31(b) Parts CTH   
9021.39 -- Other    
ex9021.39(a) Other artificial parts of the 
body (including heart valves), excluding parts CTSHS   
ex9021.39(b) Parts CTH   
9021.40 - Hearing aids, excluding parts 
and accessories CTSH 
   
9021.50 - Pacemakers for stimulating 
heart muscles, excluding parts and accessories CTSH 
   
9021.90 - Other As specified for split 
subheadings   
ex9021.90(a) Appliances CTSHS   
ex9021.90(b) Parts CTH   
90.22  Apparatus based on the use 
of X-rays or of alpha, beta 
or gamma radiations, 
whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
 - Apparatus based on the use 
of X-rays, whether or not for medical, surgical, dental or veterinary uses, including 
radiography or radiotherapy 
apparatus:    
9022.12 --  Computed tomography 
apparatus CTSH  No change 
9022.13 --  Other, for dental uses CTSH  No change 
9022.14 --  Other, for medical, surgical 
or veterinary uses CTSH  No change 
9022.19 --  For other uses CTSH  No change 
 - Apparatus based on the use 
of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:    
9022.21 --  For medical, surgical, dental 
or veterinary uses CTSH  No change 
9022.29 --  For other uses CTSH  No change 
9022.30 - X-ray tubes CTSH  No change 
9022.90 - Other, including parts and 
accessories As specified for split 
subheadings    
ex9022.90(a) Apparatus CTSHS  No change 
ex9022.90(b) Parts and accessories CTH  No change 
90.23  Instruments, apparatus and 
models, designed for 
demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.  As specified for split 
headings  CTH; or 35% value 
added rule  No change 
ex9023(a) Instruments, etc., excluding 
parts CTHS  No change 
ex9023(b) Parts CTH   No change JOB/RO/5/Rev.1 
 
- 197 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
90.24  Machines and appliances 
for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
9024.10 - Machines and appliances for 
testing metals CTSH  No change 
9024.80 - Other machines and 
appliances CTSH  No change 
9024.90 - Parts and accessories CTH  No change 
90.25  Hydrometers and similar 
floating instruments, 
thermometers, pyrometers, 
barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
 - Thermometers and 
pyrometers, not combined with other instruments:    
9025.11 --  Liquid-filled, for direct 
reading CTSH  No change 
9025.19 --  Other CTSH  No change 
9025.80 - Other instruments    
9025.90 - Parts and accessories CTH  No change 
90.26  Instruments and apparatus 
for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading  90.14, 90.15, 90.28 or 
90.32.   As specified for 
subheadings  CTH; or 35% value 
added rule  No change 
9026.10 - For measuring or checking 
the flow or level of liquids CTSH  No change 
9026.20 - For measuring or checking 
pressure CTSH  No change 
9026.80 - Other instruments or 
apparatus CTSH  No change 
9026.90 - Parts and accessories CTH  No 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. As specified for 
subheadings  CTH; or 35% value 
added rule HS2007 
(new split subheading) 
9027.10 - Gas or smoke analysis 
apparatus CTSH   
9027.20 - Chromatographs and 
electrophoresis instruments CTSH   JOB/RO/5/Rev.1 
 
- 198 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
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   
90.28  Gas, liquid or electricity 
supply or production meters, including calibrating meters therefor.  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
9028.10 - Gas meters CTSH  No change 
9028.20 - Liquid meters CTSH  No change 
9028.30 - Electricity meters CTSH  No change 
9028.90 - Parts and accessories CTH  No change 
90.29  Revolution counters, 
production counters, taximeters, mileometers, pedometers and the like; 
speed indicators and 
tachometers, other than those of heading 90.14 or  
90.15; stroboscopes.  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
9029.10 - Revolution counters, 
production counters, taximeters, mileometers, pedometers and the like CTSH  No change 
9029.20 - Speed indicators and 
tachometers; stroboscopes CTSH  No change 
9029.90 - Parts and accessories CTH  No 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. As specified for 
subheadings  CTH; or 35% value 
added rule HS2007 
(new split subheading and new exceptions) 
9030.10 - Instruments and apparatus for 
measuring or detecting ionising radiations CTSH  No change 
9030.20 - Oscilloscopes and 
oscillographs: As specified for split 
subheading   
ex9030.20(a) - For cathode-ray  CTSHS  No change 
ex9030.20(b) - Other, with a recording device CTSHS, except from 
subheading 9030.32, 9030.39, and 9030.84.  No change 
ex9030.20(c) -  Other CTSHS, except from 
9030.89  No change 
 -  Other instruments and 
apparatus, for measuring or checking voltage, current, resistance or power:    
9030.31 --  Multimeters without a 
recording device CTSH  No change JOB/RO/5/Rev.1 
 
- 199 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
9030.32 --  Multimeters with a 
recording device CTSH, except from split 
subheading 9030.20(b), subheadings 9030.39, and 9030.84.  No change 
9030.33 --  Other, without a recording 
device CTSH  No change 
9030.39 --  Other, with a recording 
device CTSH, except from split 
subheading 9030.20(b), 
subheadings 9030.32, and 9030.84  No change 
9030.40 -  Other instruments and 
apparatus, specially designed 
for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) CTSH  No change 
 -  Other instruments and 
apparatus:    
9030.82 --  For measuring or checking 
semiconductor wafers or devices CTSH  No change 
9030.84 --  Other, with a recording 
device CTSH, except from split 
subheading 9030.20(b), 
subheadings 9030.32, and 9030.39.  No change 
9030.89 -- Other CTSH, except from split 
subheading 9030.20(c)  No change 
9030.90 - Parts and accessories CTH  No change 
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 HS2007 
(new split subheading) 
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   
ex9031.49(a) --- Profile projectors CTSHS   
ex9031.49(b) ---  Other CTSHS   
9031.80 - Other instruments, appliances 
and machines CTSH   
9031.90 - Parts and accessories CTH   
90.32  Automatic regulating or 
controlling instruments and apparatus.  As specified for 
subheadings  CTH; or 35% value 
added rule No change 
9032.10 - Thermostats CTSH  No change 
9032.20 - Manostats CTSH  No change 
 - Other instruments and 
apparatus:    
9032.81 --  Hydraulic or pneumatic CTSH  No change 
9032.89 --  Other CTSH  No change 
9032.90 - Parts and accessories CTH  No change 
90.33  Parts and accessories (not 
specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of 
Chapter 90. CTH CTH No change 
 JOB/RO/5/Rev.1 
 
- 200 - 
 
  CHAPTER 91 
[Criterion to apply Appendix 2, Rule 1(g) The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for the Chapter is value.] 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 91 Clocks and Watches and parts 
thereof.   
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] HS2007 
(no change required)  
91.02  Wrist-watches, pocket-watches and 
other watches, including stop-watches, other than those of heading 91.01.  [CTH] 
 No change  
91.03  Clocks with watch movements, 
excluding clocks of heading No. 91.04.  [CTH] 
 No change  
91.04  
 Instrument panel clocks and clocks of 
a similar type for vehicles aircraft, spacecraft or vessels.  [CTH] 
 No change  
91.05  Other clocks.  [CTH] No 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). [CTH] HS2007 
(no change required)  
91.07  
 Time switches with clock or watch 
movement or with synchronous motor.  [CTH] 
 No change  
91.08 Watch movements, complete and 
assembled. CTH, except from ex91.10 (b)  HS2002 
(no change required)  
91.09 Clock movements, complete and 
assembled. CTH, except from ex91.10 (b)  HS2012 
(no change required)  
91.10  Complete watch or clock movements, 
unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.  As specified for split heading   
ex91.10(a) Complete watch or clock movements, 
unassembled; rough watch or clock movements CTH, except from heading 91.14 No change  
ex91.10(b) Complete watch or clock movements, 
partly assembled and incomplete watch or clock movements, assembled, containing at least two of the following components on a common support: time reference device, device for converting the time reference for purposes of display, time setting mechanism or opto-electronic display  CTH, or 
Change from split heading ex91.10(a), No change  
ex91.10(c) Other CTH, except from heading 91.14 No change  
91.11  Watch cases and parts thereof.  As specified for subheadings   
9111.10 - Cases of precious metal or of metal clad 
with precious metal CTH or change from blanks to finished 
goods classified in the same subheading   No change  
9111.20 - Cases of base metal, whether or not 
gold- or silver-plated CTH or change from blanks to finished 
goods classified in the same subheading  No change  
9111.80 - Other cases CTH or change from blanks to finished 
goods classified in the same subheading  No change  
9111.90 - Parts CTH No change  JOB/RO/5/Rev.1 
 
- 201 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
91.12 Clock cases and cases of a similar 
type for other goods of this Chapter, and parts thereof. As specified for subheadings  HS2002 
(new subheading) 
9112.20 -  Cases CTH or change from blanks to finished 
goods classified in the same subheading   
9112.90 -  Parts CTH  
91.13  Watch straps, watch bands and 
watch bracelets, and parts thereof.  As specified for subheadings  No change  
9113.10 - Of precious metal or of metal clad with 
precious metal CTH or change from parts to finished 
goods classified in the same subheading  No change  
9113.20 - Of base metal, whether or not gold- or 
silver-plated CTH or change from parts to finished 
goods classified in the same subheading  No change  
9113.90 - Other CTH No change  
91.14 Other clock or watch parts. CTH HS2012 
(no change 
required)  
 
CHAPTER 92 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is value. 
HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (4) 
Chapter 92  Musical instruments;  parts 
and accessories of such articles . As specified for headings    
92.01  Pianos, including automatic 
pianos; harpsichords and other keyboard stringed instruments.  [CTH] 
  [CTH except from 
92.09; or 35% value added rule]  No change 
92.02  Other string musical 
instruments (for example, guitars, violins, harps).  [CTH] 
   [CTH except from 
92.09; or 35% value added rule]  No change  
[92.03]    HS2007- 
deleted 
[92.04]    HS2007- 
deleted 
92.05 Other wind musical 
instruments (for example, clarinets, trumpets, bagpipes). CTH [CTH except from 
92.09; or 35% value added rule]  HS2007 
8simplification proposed by the WTO 
Secretariat) 
92.06  
 Percussion musical 
instruments (for example, drums, xylophones, 
cymbals, castanets, 
maracas).  [CTH] 
  [CTH except from 
92.09; or 35% value added rule]  No change  
92.07  Musical instruments, the 
sound of which is produced, 
or must be amplified, 
electrically (for example, organs, guitars, accordions).  [CTH] 
 
  [CTH except from 
92.09; or 35% 
value added rule]  No change  
92.08  Musical boxes, fairground 
organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments.  [CTH] 
 [CTH except from 
92.09; or 35% value added rule]  No change  JOB/RO/5/Rev.1 
 
- 202 - 
 
  HS Code 
Number Description of goods Primary rules  Change 
(1) (2) (3) (4) (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]  HS2007 
(no change required)  
 
CHAPTER 93 
Primary Rule 1:  A good or part pr oduced from a blank for heading 93.05 
The country of origin of a good or part produc ed from a blank, which by application of the 
Harmonized System General Interpretative Rule 2(a) is classified in the same heading, subheading 
or subdivision as the complete or finished good or  part, shall be the country in which the blank was 
finished, provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both),  or by forming processes such as bending, 
hammering, pressing or stamping. 
Primary Rule 2:  A good or part pr oduced from a blank for heading 93.07  
(a) The country of origin of a good or part pr oduced from a blank for heading 93.07 which by 
application of the Harmonized System General Interpretative Rule 2(a) is classified in the 
same heading, subheading or subdivision as the complete or finished good or part, shall be 
the country in which every working edge, work ing surface and working part was configured 
to final shape and dimension, provided, in its imported condition, the blank from which it 
was produced: 
(i) was not capable of functioning, and 
(ii) was not advanced beyond the initial stamping process or any processing required to 
remove the material from the forging platter or casting mould. 
(b) If the criteria in paragraph (a) are not satisfied, the country of origin is the country of origin 
of the blank of this Chapter 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is value. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 93 Arms and ammunition; parts 
and accessories thereof   
93.01 Military weapons, other than 
revolvers, pistols and the arms of heading 93.07. As specified for split headings HS2002 
HS2012 (no change required) 
ex93.01(a) Rifles, carbines and continuous-
fire weapons CTH, with the exclusion of locks, breeches, 
breech boxes, frames or  barrels of heading 
9305; or assembly, accompanied by the production of at least on e of the essential parts 
of the mechanism (lock, breech, breech box, frame) or of the complete barrel. No change 
ex93.01(b) Other CTH No change JOB/RO/5/Rev.1 
 
- 203 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
93.02 Revolvers and pistols, other 
than those of heading 93.03 or 93.04. CTH, with the exclusion of locks, breeches, 
breech boxes, frames or barrels of heading 9305; or assembly, accompanied by the production of at least one of the essential parts of the mechanism (lock, breech, breech box, frame) or of the complete barrel. No change 
93.03 Other firearms and similar 
devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing 
blank ammunition, captive-bolt 
humane killers, line-throwing guns). CTH, with the exclusion of locks, breeches, 
breech boxes, frames or barrels of heading 9305; or assembly, accompanied by the production of at least one of the essential parts of the mechanism (lock, breech, breech box, frame) or of the complete barrel. No change 
93.04 Other arms (for example, 
spring, air or gas guns and 
pistols, truncheons), excluding those of heading No. 93.07. As specified for split headings   
ex93.04(a) Guns, rifles and pistols CTH, with the exclusion of locks, breeches, 
breech boxes, frames or barrels of heading 
9305; or assembly, accompanied by the production of at least one of the essential parts of the mechanism (lock, breech, breech box, frame) or of the complete barrel . No change 
ex93.04(b) Other CTH No change 
93.05 Parts and accessories of 
articles of headings 93.01 to 
93.04. CTH HS2002 
HS2012 
(no change 
required) 
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  HS2007 
(No change 
required) 
 - 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   
93.07 Swords, cutlasses, bayonets, 
lances and similar arms and parts thereof and scabbards and sheaths therefor. CTH  
 No change  
 
CHAPTER 94 
Chapter Note 
For the purposes of those rules of origin which refer to a change of classification (i.e. change of 
heading or change of subheading), changes whic h result from change of use are not to be 
considered as origin conferring.  JOB/RO/5/Rev.1 
 
- 204 - 
 
  [Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is value. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 94 Furniture; bedding, mattresses, 
mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.   
94.01 Seats (other than those of 
heading 94.02), whether or not convertible into beds, and parts thereof. As specified for subheadings  HS2007 
(No change required) 
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 
 - Seats of a kind used for motor 
vehicles As specified for subheading 9401.10 
  
9401.30 
 - Swivel seats with variable height 
adjustment As specified for subheading 9401.10 
  
9401.40 
 - Seats other than garden seats or 
camping equipment, convertible into beds 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   
94.02 Medical, surgical, dental or 
veterinary furniture (for example, operating tables, 
examination tables, hospital 
beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. As specified for split headings  
ex94.02(a) Medical, surgical, dental or 
veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating 
movements;  [CTH; or CTHS provided one essential part of the 
furniture is already originating] No change  
ex94.02(b) - Parts [CTH] No change  
94.03 Other furniture and parts 
thereof. As specified for subheadings  HS2007 
(No change required) 
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  JOB/RO/5/Rev.1 
 
- 205 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
9403.30 - Wooden furniture of a kind used 
in offices As specified for subheading 9403.10   
9403.40 
 - Wooden furniture of a kind used 
in the kitchen As specified for subheading 9403.10  
  
9403.50 
 - Wooden furniture of a kind used 
in the bedroom As specified for subheading 9403.10 
  
9403.60 - Other wooden furniture 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  
94.04 Mattress supports; articles of 
bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not 
covered. As specified for subheadings.    
9404.10 Mattress supports CTH No change  
9404.21 - Mattresses: 
--  Of cellular rubber or plastics, whether or not covered  
CTH No change  
9404.29 --  Of other materials CTH No change  
9404.30 - Sleeping bags CTH  No change  
9404.90 - Other CTH, except from heading 58.11 No change  
94.05 Lamps and lighting fittings 
including searchlights and spotlights and parts thereof, not elsewhere specified or 
included; illuminated signs, 
illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. [CTH] No change  
94.06 Prefabricated buildings. CTH No change  
 
CHAPTER 95 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is value. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 95 Toys, games and sports 
requisites; parts and accessories thereof.   
[95.01]   HS2007- 
deleted 
[95.02]   HS2007- 
deleted 
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 HS2007 
(new split 
headings) JOB/RO/5/Rev.1 
 
- 206 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
 - 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) -- Other 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 and accessories CTHS  
95.04 Articles for funfair, table or 
parlour games, including pin 
tails, billiards, special tables for casino games and automatic bowling alley equipment. As specified for split headings HS2002 
HS2012 
(no change required)  
ex95.04(a) - Articles for funfair, table or 
parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment, (other than parts and accessories) CTHS No change  
ex95.04(b) - Parts and accessories CTH  No change  
95.05 Festive, carnival or other 
entertainment articles, including conjuring tricks and novelty jokes. As specified for split headings   
ex95.05(a) - Festive , carnival or other 
entertainment articles, including conjuring tricks and novelty jokes, other than parts and accessories CTHS No change  
ex95.05(b) - Parts and accessories CTH  No change  
95.06 Articles and equipment for 
general physical exercise, gymnastics, athletics, other 
sports (including table-tennis) 
or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools. As specified for split headings   
ex95.06(a) - Golf clubs 
 CTH, or change from blanks or heads that are 
not further worked than roughly shaped. No change  
ex95.06(b) - Other  CTH No change  JOB/RO/5/Rev.1 
 
- 207 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
95.07 Fishing rods, fish-hooks and 
other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites. CTH  No change  
95.08 Roundabouts, swings, 
shooting galleries and other fairground amusements; travelling circuses, menageries and theatres. CTH HS2002 
(no change required) 
 
CHAPTER 96 
[Criterion to apply Appendix 2, Rule 1(g)] The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is value. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 96 Miscellaneous manufactured 
articles   
96.01 Worked ivory, bone, tortoise-
shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these 
materials (including articles 
obtained by moulding). As specified for split heading  
  
ex96.01(a) Worked ivory and other worked 
materials CTH No change  
ex96.01(b) Articles CTHS No change  
96.02 
 Worked vegetable or mineral 
carving material and articles of these materials; moulded or carved articles of wax, of stearin, 
of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not 
elsewhere specified or included; 
worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin. As specified for split headings  
   
ex96.02(a) - Worked vegetable or mineral carving 
materials CTH No change  
ex96.02(b) - Articles of vegetable or mineral 
carving materials CTHS No change  
96.03 Brooms, brushes (including 
brushes constituting parts of machines, appliances or vehicles), 
hand-operated mechanical floor 
sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). CTH  No change  
96.04 Hand sieves and hand riddles. CTH  No change  
96.05 
 Travel sets for personal toilet, 
sewing or shoe or clothes cleaning. CTH, except when resulting only from 
putting up in sets No change  
96.06 Buttons, press-fasteners, snap-
fasteners and press-studs, button 
moulds and other parts of these articles; button blanks. CTH  No change  JOB/RO/5/Rev.1 
 
- 208 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
96.07 Slide fasteners and parts thereof. As specified for subheadings   
 - Slide fasteners:   
9607.11 
 --  Fitted with chain scoops of base 
metal CTSH, provided at least one part is 
originated in the country of assembly No change  
9607.19 --   Other As specified for subheading 9607.11   
9607.20 - Parts CTH No change  
96.08 Ball point pens; felt tipped and 
other porous-tipped pens and 
markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09. As specified for subheadings HS2012 
(new split 
subheadings) 
9608.10 - Ball point pens CTSH provided at least one part is 
originated in the country of assembly  
9608.20 - Felt tipped and other porous-tipped 
pens and markers As specified for subheading 9608.10   
9608.30 - Fountain pens, stylograph pens and 
other pens:  As specified for split subheading  
ex9608.30(a) -- Indian ink drawing pens CTSHS provided at least one part is 
originated in the country of assembly  
ex9608.30(b) -- Other CTSHS provided at least one part is 
originated in the country of assembly   
9608.40 - Propelling or sliding pencils As specified for subheading 9608.10   
9608.50 - Sets of articles from two or more of 
the foregoing subheadings CTH  
9608.60 - Refills for ball point pens, comprising 
the ball point and ink-reservoir As specified for subheading 9608.10   
 - Other:   
9608.91 --  Pen nibs and nib points CTH  
9608.99 --  Other CTH  
96.09 Pencils (other than pencils of 
heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. As specified for subheadings   
9609.10 - Pencils and crayons, with leads 
encased in a rigid sheath CTSH, except from wood or plastic form 
prepared for assembly No change  
9609.20 - Pencil leads, black or coloured CTH No change  
9609.90 - Other CTH No change  
96.10 
 Slates and boards, with writing or 
drawing surfaces, whether or not framed. CTH  No change  
96.11 
 Date, sealing or numbering 
stamps, and the like (including devices for printing or embossing labels), designed for operating in 
the hand; hand-operated 
composing sticks and hand printing sets incorporating such composing sticks. CTH  No change  
96.12 Typewriter or similar ribbons, 
inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. CTH No change  
96.13 Cigarette lighters and other 
lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks. As specified for subheadings HS2002 
(No change required) 
9613.10 Pocket lighters, gas fuelled, non-
refillable CTSH, provided at least one part is 
originated in the country of assembly  
9613.20 - Pocket lighters, gas fuelled, refillable As specified for subheading 9613.10  
9613.80 - Other lighters As specified for split subheading  JOB/RO/5/Rev.1 
 
- 209 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
9613.80(a) Table lighters CTSHS, provided at least one part is 
originated in the country of assembly  
9613.80(b) Other lighters CTSHS, provided at least one part is 
originated in the country of assembly  
9613.90 - Parts CTH   
96.14 Smoking pipes (including pipe 
bowls) and cigar or cigarette holders, and parts thereof. As specified for split heading HS2007 
(No change required) 
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  
96.15 Combs, hair-slides and the like; 
hairpins, curling pins, curling 
grips, hair-curlers and the like, 
other than those of heading 85.16, and parts thereof. CTH No change  
96.16 Scent sprays and similar toilet 
sprays, and mounts and heads 
therefor; powder-puffs and pads for the application of cosmetics or toilet preparations. CTH No change  
96.17 
 Vacuum flasks and other vacuum 
vessels, complete with cases; parts thereof other than glass inners. As specified for split headings   
ex96.17(a) Vacuum flasks and other vacuum 
vessels, complete with cases CTHS  No change  
ex96.17(b) Parts thereof other than glass inners CTH No change  
96.18 Tailors' dummies and other lay 
figures; automata and other animated displays used for shop window dressing. CTH No change  
96.19 Sanitary towels (pads) and 
tampons, napkins and napkin liners for babies and similar articles, of any material. [One single rule for this heading to be 
considered by the CRO] HS2012 (WCO 
recommendation)
 
 
CHAPTER 97 
Residual Rule for Headings 97.01, 97.02, 97.03 
The origin shall be the nationality of the artist or, if it is unknown, the country where the work of 
art was discovered. 
[Criterion to apply Appendix 2, Rule 1(g)] 
The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 1(g) 
for this Chapter is value. 
HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
Chapter 97  Works of art, collectors' pieces and 
antiques.    
97.01  Paintings, drawings and pastels, 
executed entirely by hand, other 
than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques  As specified for subheadings   
9701.10 - Paintings, drawings and pastels [CTSH]  No change  
9701.90 - Other [CTH]  No change  
97.02  
 Original engravings, prints and 
lithographs.  [CTH]  No change  JOB/RO/5/Rev.1 
 
- 210 - 
 
  HS Code 
Number Description of goods Primary rules Change 
(1) (2) (3) (4) 
97.03  
 Original sculptures and statuary, in 
any material.  [CTH] No change  
97.04 Postage or revenue stamps, stamp-
postmarks, first-day covers, postal 
stationery (stamped paper), and the like, used, or if unused not of current or new issue in the country to which they are destined.  As specified for split headings  
  
ex97.04(a) Collections  [Country of nationality of the proprietor 
of the collection.] No change  
ex97.04(b) Other  CTH No change  
97.05  
 Collections and collectors' pieces of 
zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, 
ethnographic or numismatic 
interest.  As specified for split headings  
ex97.05(a) Collectors' pieces  of zoological, botanical, 
mineralogical, anatomical, historical, 
archaeological, palaeontological, 
ethnographic or numismatic interest  [Country where the piece was 
discovered.] No change  
ex9705(b) Collections  [Country of nationality of the proprietor 
of the collection.] No change  
97.06  
 Antiques of an age exceeding one 
hundred years. [The origin shall be the country where 
the piece of this heading was produced/created; if the country in which the piece of this heading was 
produced/created, is unknown, CTH.] No change  
 
 
 
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