JOB/RO/3/Rev.1* 26 mars 2012 
13-1643   
Règles d'origine 
TRANSPOSITION DU PROJET DE TEXTE CONSOLIDÉ DES RÈGLES 
D'ORIGINE NON PRÉFÉRENTIELLES DANS LE SH20071 
Révision 
1. À sa réunion tenue le 27 octobre 2011, le Comité des règles d'origine est convenu de lancer 
la transposition des règles d'origine non préférentielles harmonisées dans des versions plus 
récentes de la nomenclature du Système harmon isé (SH) ("exercice de transposition"). Le 
Secrétariat de l'OMC a été chargé d'effectuer ces travaux et de les mener à bien dans les meilleurs délais. 
2. Le présent document contient les travaux effectués par le Secrétariat pour transposer le 
projet de texte consolidé des règles d'origine non préférentielles (G/RO/W/111/Rev.6) dans la version 2007 de la nomenclature du SH. 
3. Il conviendrait de prendre note des points suivants concernant le projet de règles d'origine 
harmonisées tel que rectifié dans le présent document: 
- Le Secrétariat a procédé, comme il lui avait été prescrit, à la transposition technique 
mécanique du projet de règles sur la base de s tables de concordance que lui avait fournies 
l'Organisation mondiale des douanes (OMD). 
- Cette révision tient également compte des observations présentées par de nombreuses 
délégations sur ces règles transposées. Les observations relatives à une possible 
simplification des règles transposées n'ont cependant pas été prises en compte dans le 
document actuel. 
- Dans les chapitres 84 à 90 et 92, seules les règles de la colonne 3 ont été transposées. La 
colonne 4 peut être transposée à l'étape finale de l'exercice de transposition, c'est-à-dire au 
moment où les règles seront réunies dans un texte consolidé révisé (qui portera la cote 
G/RO/W/111/Rev.7). 
                                               
* L'annexe au présent document n'est disponible qu'en anglais. 
1 Le présent document a été établi par le Secrétariat sous sa propre responsabilité et sans préjudice des 
positions des Membres ni de leurs droits et obligations dans le cadre de l'OMC. JOB/RO/3/Rev.1 
 
- 2 - 
 
  ANNEX 
1. Heading 01.06 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
01.05 Live poultry, that is to say, 
fowls of the species Gallus 
domesticus , ducks, geese, 
turkeys and guinea fowls. 
 01.05  Live poultry, that is to say, 
fowls of the species Gallus 
domesticus , ducks, geese, 
turkeys and guinea fowls 
 Subheadings 0105.92 and 
0105.93, based on the weight criterion, have been merged into a new subheading 
0105.94 to cover all fowls of 
the species Gallus domesticus. 
 - Weighing not more than 185g:  - Weighing not more than 
185g:  
0105.11 -- Fowls of the species Gallus  
domesticus  0105.11  -- Fowls of the species 
Gallus domesticus   
0105.12 -- Turkeys 0105.12  -- Turkeys   
0105.19 -- Othe r 0105.19  -- Other  
 - Other:  - Other:   
0105.92 -- Fowls of the species Gallus  
domesticus , weighing not more 
than 2,000g - (deleted)  
  
0105.93 -- Fowls of the species Gallus  
domesticus , weighing more 
than 2,000g - (deleted)  
  
  0105.94  -- Fowls of the species 
Gallus domesticus   
0105.99 -- Othe r 0105.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
01.05 Live poultry, that is to say, fowls of 
the species Gallus domesticus , ducks, 
geese, turkeys and guinea fowls. [The origin of the goods of this heading of a weight of 185g. or more 
shall be the country where the animal was fattened for at least 2 months 
to come from a weight of less than 185g. to a weight of 185g. or more; otherwise the country wher e the animal was born.] 
 
 
 
HS 2002 Description Rule 
01.05 Live poultry, that is to say, fowls of 
the species Gallus domesticus , ducks, 
geese, turkeys and guinea fowls. [The origin of the goods of this heading of a weight of 185g. or more 
shall be the country where the animal was fattened for at least 2 months 
to come from a weight of less than 185g. to a weight of 185g. or more; 
otherwise the country wher e the animal was born.] 
 
 
 
HS 2007 Description Rule 
01.05 Live poultry, that is to say, fowls of 
the species Gallus domesticus , ducks, 
geese, turkeys and guinea fowls. [The origin of the goods of this heading of a weight of 185g. or more 
shall be the country where the animal was fattened for at least 2 months to come from a weight of less than 185g. to a weight of 185g. or more; otherwise the country wher e the animal was born.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 
2. Heading 02.08 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
02.08 
  Other meat and edible meat 
offal, fresh, chilled or frozen. 02.08
 
 
 Other meat and edible meat 
offal, fresh, chilled or frozen.  Deletion of subheading 
0208.20, because of the low volume of trade. 
0208.10 - Of rabbits or hares 0208.10  - Of rabbits or hares   
0208.20 - Frog's legs -  (deleted)   JOB/RO/3/Rev.1 
 
- 3 - 
 
  HS2002 Description HS 2007  Description  Reason for change  
0208.30 - Of primates 0208.30  - Of primates   
0208.40 - Of whales, dolphins and 
porpoises (mammals of the order Cetacea); of manatees 
and dugongs (mammals of the 
order Sirenia) 0208.40
 - Of whales, dolphins and 
porpoises (mammals of the order Cetacea); of manatees 
and dugongs (mammals of 
the order Sirenia)  
0208.50 - Of reptiles (including snakes 
and turtles) 0208.50  - Of reptiles (including snakes 
and turtles)  
0208.90 - Othe r 0208.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
02.08 Other meat and edible meat o ffal, fresh, chilled or frozen.  CC 
 
 
HS 20022 Description  Rule 
02.08 Other meat and edible meat o ffal, fresh, chilled or frozen.  CC 
 
 
HS 2007 Description  Rule 
02.08 Other meat and edible meat o ffal, fresh, chilled or frozen.  CC 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 
3. Heading 03.01 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
03.01 Live fish 03.01  Live fish  Creation of new subheadings 
0301.94 and 0301.95 for 
Bluefin tunas (Tunnus 
thynnus) and southern Bluefin tunas Thunnus maccoyii) 
 - Other live fish:   - Other live fish:   
0301.91 -- Trout ( Salmo trutta,  
Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and 
Oncorhynchus chrysogaster ) 0301.91
 -- Trout ( Salmo trutta,  
Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache and 
Oncorhynchus chrysogaster )  
0301.92 -- Eels ( Anguilla spp.)  0301.92  -- Eels ( Anguilla spp. )  
0301.93 -- Carp 0301.93  -- Carp  
  0301.94  -- Bluefin tunas ( Thunnus  
thynnus )  
  0301.95  -- Southern bluefin tunas 
(Thunnus maccoyii )  
0301.99 -- Othe r 0301.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
03.01 Live fish. The origin shall be the country where the fish of this heading has been captured; or if farmed, 
the country where the fish has been raised from egg or fry (including fingerling). 
 
 
 
HS 2002 Description Rule 
03.01 Live fish. The origin shall be the country wh ere the fish of this heading ha s been captured; or if farmed, 
the country where the fish has been raised from egg or fry (including fingerling). 
 
 
                                               
2 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 4 - 
 
  HS 2007 Description Rule 
03.01 Live fish. The origin shall be the country wh ere the fish of this heading ha s been captured; or if farmed, 
the country where the fish has been raised from egg or fry (including fingerling). 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.   In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 4. Heading 03.02 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
03.02 Fish, fresh or chilled, excluding 
fish fillets and other fish meat of heading 03.04. 03.02
 Fish, fresh or chilled, 
excluding fish fillets and other fish meat of heading 
03.04. Creation of new subheading 
0302.67 and 0302.68 swordfish (Xiphias gladius) and toothfish 
Dissostichus spp.) facilitating 
the monitoring and control of such fish. 
 - Other fish, excluding livers 
and roes:  - Other fish, excluding livers 
and roes:  
0302.61 -- Sardines ( Sardina  
pilchardus, Sardinops spp. ), 
sardinella ( Sardinella spp. ), 
brisling or sprats ( Sprattus 
sprattus ) 0302.61  -- Sardines ( Sardina  
pilchardus, Sardinops spp. ), 
sardinella ( Sardinella spp. ), 
brisling or sprats ( Sprattus 
sprattus )  
0302.62 -- Haddock ( Melanogrammus  
aeglefinus ) 0306.62  -- Haddock ( Melanogrammus  
aeglefinus )  
0302.63 -- Coalfish ( Pollachius virens ) 0302.63  -- Coalfish ( Pollachius virens )  
0302.64 -- Mackerel ( Scomber  
scombrus, Scomber 
australasicus, Scomber 
japonicus ) 0302.64  -- Mackerel ( Scomber  
scombrus, Scomber 
australasicus, Scomber 
japonicus )  
0302.65 -- Dogfish and other sharks 0302.65  -- Dogfish and other sharks   
0302.66 -- Eels ( Anguilla spp. ) 0302.66  -- Eels ( Anguilla spp. )  
  0302.67  -- Swordfish ( Xiphias gladius )  
  0302.68  -- Toothfish ( Dissostichus  
spp.)  
0302.69 -- Othe r 0302.69  -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
03.02 Fish, fresh or chilled, excluding fish 
fillets and other fish meat of heading 
No. 03.04. The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country wh ere the fish has been raised from 
egg or fry (including fingerling). 
 
 
HS 20023 Description Rule 
03.02 Fish, fresh or chilled excluding fish 
fillets and other fish meat of heading No. 03.04 The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country of where the fish has been raised from egg or fry (including fingerling). 
 
 
HS 2007 Description Rule 
03.02 Fish, fresh or chilled excluding fish 
fillets and other fish meat of heading No. 03.04 The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country of where the fish has been raised from egg or fry (including fingerling). 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 
                                               
3 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 5 - 
 
  5. Heading 03.03 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
03.03 Fish, frozen, excluding fish 
fillets and other fish meat of 
heading 03.04. 03.03  Fish, frozen, excluding fish fillets 
and other fish meat of heading 
03.04. Subheading 0303.50 and 
0303.60 have been merged 
and subsequently 
subdivided for herrings and cod facilitating the monitoring of such fish. 
0303.50 - Herrings ( Clupea harengus,  
Clupea pallasii ), excluding 
livers and roes  - Herrings ( Clupea harengus,  
Clupea pallasii ) and cod ( Gadus 
morhua, Gadus ogac, Gadus 
macrocephalus ), excluding livers 
and roes:  
  0303.51  -- Herrings ( Clupea harengus,  
Clupea pallasii )  
  0303.52  -- Cod ( Gadus morhua, Gadus  
ogac, Gadus macrocephalus )  
0303.60 - Cod ( Gadus morhua, Gadus  
ogac, Gadus macrocephalus ), 
excluding livers and roes  -  Swordfish ( Xiphias gladius ) and 
toothfish ( Dissostichus spp. ), 
excluding livers and roes:  
  0303.61  -- Swordfish ( Xiphias gladius )  
  0303.62  -- Toothfish ( Dissostichus spp. )  
 
(b) Technical rectification 
HS 1996 Description Rule 
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04. The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country wh ere the fish has been raised from 
egg or fry (including fingerling). 
 
 
HS 20024 Description Rule 
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04. The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country wh ere the fish has been raised from 
egg or fry (including fingerling). 
 
 
HS 2007 Description Rule 
03.03 Fish, frozen, excluding fish fillets and 
other fish meat of heading No. 03.04. The origin shall be the country where the fish of this heading has been 
captured; or if farmed, the country wh ere the fish has been raised from 
egg or fry (including fingerling). 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature (i.e. the creation of subheadings 0303.61  
and 0303.62)  occurs at subheading level and does not alter the scope of the rule, which is 
set out at heading level. Therefore, no modifi cation is needed; the rule can be transposed 
directly. 
 6. Heading 03.04 
(a) HS change 
HS2002 Description  HS 2007  Description  Reason for change 
03.04 Fish fillets and other 
fish meat (whether or not minced), fresh, 
chilled or frozen. 03.04 Fish fillets and other fish meat 
(whether or not minced), fresh, chilled or frozen. Subheading 0304.10 to 0304.90 
have been subdivided creating new subheadings for swordfish (Xiphias 
gladius) and toothfish (Dissostichus 
spp) facilitating the monitoring and control of such fish. 
0304.10 - Fresh or chilled   - Fresh or chilled:   
  0304.11 --  Swordfish ( Xiphias gladius )  
  0304.12 -- Toothfish ( Dissostichus spp. )    
  0304.19 --  Other  
0304.20 - Frozen fillets  - Frozen fillets:   
  0304.21 --  Swordfish ( Xiphias gladius )  
  0304.22 -- Toothfish ( Dissostichus spp. )  
                                               
4 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 6 - 
 
  HS2002 Description  HS 2007  Description  Reason for change 
  0304.29 --  Other  
0304.90 - Othe r  - Other:   
  0304.91 --  Swordfish ( Xiphias gladius )  
  0304.92 -- Toothfish ( Dissostichus spp. )  
  0304.99 --  Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
03.04 Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen. As specified for split headings  
ex03.04(a) - Fish surimi [CTHS]  
ex03.04(b) - Othe r [The origin shall be the country wher e the fish has been captured; or if 
farmed, the country where the fish has been raised from egg or fry 
(including fingerling).] 
 
 
HS 2002 Description Rule 
03.04 Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen. As specified for split headings  
ex03.04(a) - Fish surimi [CTHS]  
ex03.04(b) - Othe r [The origin shall be the country wher e the fish has been captured; or if 
farmed, the country where the fish has been raised from egg or fry (including fingerling).] 
 
 
HS 2007 Description Rule 
03.04 Fish fillets and other fish meat (whether 
or not minced), fresh, chilled or frozen. As specified for split headings  
ex03.04(a) - Fish surimi [CTHS]  
ex03.04(b) - Othe r [The origin shall be the country wher e the fish has been captured; or if 
farmed, the country where the fish has been raised from egg or fry (including fingerling).] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.   In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
7. Heading 05.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
05.03 Horsehair and horsehair 
waste, whether or not put up 
as a layer with or without 
supporting material. - (deleted)  Heading 05.03 (HS code 
0503.00) has been deleted 
because of the low volume of 
trade and the content has been transferred to heading 05.11.   Deletion of headings 05.03 and 
05.09 entails the transfer of 
horsehair and natural sponges of animal origin to subheading 0511.99. 
05.11 Animal products not 
elsewhere specified or 
included; dead animals of 
Chapter 1 or 3, unfit for 
human consumption. 05.11  Animal products not elsewhere 
specified or included; dead 
animals of Chapter 1 or 3, unfit 
for human consumption.  
0511.99 -- Othe r 0511.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
05.03 Horsehair and horsehair waste, whether or not put up as a layer with or without 
supporting material. CC 
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, 
unfit for human consumption. CC 
 JOB/RO/3/Rev.1 
 
- 7 - 
 
  HS 2002 Description  Rule 
05.03 Horsehair and horsehair waste, whether or not put up as a layer with or without 
supporting material. CC 
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, 
unfit for human consumption. CC 
 
 
HS 2007 Description  Rule 
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, 
unfit for human consumption. CC 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, 
heading 05.03 has been deleted and its products are now classified in heading 05.11.  
The origin criterion for both headings is "change of chapter".  Therefore, no modification is 
needed in the rule for heading 05.11; it can be transposed directly. 
8. Headings 05.09 (05.11) 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
05.09 Natural sponges of 
animal origin. - (deleted)  Deletion of heading 05.09, because of 
the low volume of trade and the content has been transferred to heading 05.11.  
 
Deletion of headings 05.03 and 05.09 entails the transfer of horsehair and natural sponges of animal origin to 
subheading 0511.99. 
05.11 Animal products not 
elsewhere specified or 
included; dead animals 
of Chapter 1 or 3, unfit 
for human consumption. 05.11 Animal products not 
elsewhere specified or 
included; dead animals of 
Chapter 1 or 3, unfit for 
human consumption.  
 - Other:  -  Other:   
0511.91 -- Products of fish or 
crustaceans, molluscs or 
other aquatic 
invertebrates; dead 
animals of Chapter 3 0511.91  -- Products of fish or 
crustaceans, molluscs or 
other aquatic 
invertebrates; dead 
animals of Chapter 3  
0511.99 -- Othe r 0511.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
05.09 Natural sponges of animal origin. CC 
05.11 Animal products not elsewhere specified or included; dead animals of  Chapter 1 
or 3, unfit for human consumption. CC 
 
 
HS 2002 Description  Rule 
05.09 Natural sponges of animal origin. CC 
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 
or 3, unfit for human consumption. CC 
 
 
HS 2007 Description  Rule 
05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 
or 3, unfit for human consumption. CC 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002 In HS2007, 
heading 05.09 has been deleted and its products are now classified in heading 05.11. The 
origin criterion for both headings is "change of chapter".  Therefore, no modification is 
needed in the rule for heading 05.11; it can be transposed directly. JOB/RO/3/Rev.1 
 
- 8 - 
 
  9. Heading 06.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
06.03 Cut flowers and flower buds 
of a kind suitable for 
bouquets or for ornamental 
purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 06.03
 Cut flowers and flower buds 
of a kind suitable for 
bouquets or for ornamental 
purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. Subheading 0603.10 has been 
subdivided to create new 
subheadings 0603.11 to 0603.14 for 
roses, carnations, orchids and chrysanthemums taking into account of expansion of volume of trade. 
0603.10 - Fresh  - Fresh:   
  0603.11  --  Roses   
  0603.12  -- Carnations   
  0603.13  -- Orchids   
  0603.14  -- Chrysanthemums   
  0603.19  -- Other  
0603.90  - Othe r 0603.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
06.03 Cut flowers and flower buds of a kind suitable for 
bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings 
ex06.03(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b) - Othe r The origin shall be the country where the plants grew.  
 
 
HS 2002 Description  Rule 
06.03 Cut flowers and flower buds of a kind suitable for 
bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings 
ex06.03(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b) - Othe r The origin shall be the country where the plants grew.  
 
 
HS 2007 Description  Rule 
06.03 Cut flowers and flower buds of a kind suitable for 
bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. As specified for split headings 
ex06.03(a) - Wreaths, flower baskets, buttonholes and the like  CTHS  
ex06.03(b) - Othe r The origin shall be the country where the plants grew.  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.   In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at split heading level.  Theref ore, the rule can be transposed directly. 
 
10. Heading 07.09 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
07.09 Other vegetables, fresh or 
chilled. 
 07.09  Other vegetables, fresh or 
chilled. 
 Deletion of subheadings 
0709.10 and 0709.52, because 
of the low volume of trade. 
0709.10 - Globe artichokes - (deleted)   
0709.20 - Asparagus 0709.20  - Asparagus   
0709.30 - Aubergines (egg-plants) 0709.30  - Aubergines (egg-plants)   
0709.40 - Celery other than celeriac 0709.40  - Celery other than celeriac   
 - Mushrooms and truffles:  - Mushrooms and truffles:   
0709.51 -- Mushrooms of the genus 
Agaricus  0709.51  -- Mushrooms of the genus 
Agaricus   
0709.52 -- Truffles - (deleted)   
0709.59 -- Othe r 0709.59  -- Other  
0709.60 -  Fruits of the genus Capsicum  
or of the genus Pimenta  0709.60  -  Fruits of the genus Capsicum  
or of the genus Pimenta   JOB/RO/3/Rev.1 
 
- 9 - 
 
  HS2002 Description HS2007  Description  Reason for change  
0709.70 -  Spinach, New Zealand 
spinach and orache spinach (garden spinach) 0709.70
 -  Spinach, New Zealand 
spinach and orache spinach (garden spinach)  
0709.90 - Othe r 0709.90  - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
07.09 Other vegetables, fresh or 
chilled. The origin shall be the country where the goods of this heading are obtained in 
their natural or unprocessed state. 
 
 
HS 20025 Description Rule 
07.09 Other vegetables, fresh or 
chilled. The origin shall be the country where the goods of this heading are obtained in 
their natural or unprocessed state. 
 
 
HS 2007 Description Rule 
07.09 Other vegetables, fresh or 
chilled. The origin shall be the country where the goods of this heading are obtained in 
their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at heading level.  Therefore, the rule can be transposed 
directly. 
 
11. Heading 07.11 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
07.11 Vegetables provisionally preserved 
(for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), 
but unsuitable in that state for 
immediate consumption. 07.11
 Vegetables provisionally preserved 
(for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), 
but unsuitable in that state for 
immediate consumption. Deletion of 
subheadings 0711.30, because of the low volume of trade. 
0711.20 - Olives 0711.20  - Olives   
0711.30 - Capers -  (deleted)   
0711.40 - Cucumbers and gherkins 0711.40  - Cucumbers and gherkins   
 - Mushrooms and truffles:  - Mushrooms and truffles:   
0711.51 -- Mushrooms of the genus 
Agaricus  0711.51  -- Mushrooms of the genus 
Agaricus   
0711.59 -- Othe r 0711.59  -- Other  
0711.90 -  Other vegetables; mixtures of 
vegetables 0711.90  -  Other vegetables; mixtures of 
vegetables  
 
(b) Technical rectification 
HS 1996 Description  Rule 
07.11 Vegetables provisionally preserved (for example, by sulphur dioxide 
gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. The origin shall be the country where 
the vegetables of this heading grew.  
 
 
HS 20026 Description  Rule 
07.11 Vegetables provisionally preserved (for example, by sulphur dioxide 
gas, in brine, in sulphur water or in other preservative solutions), 
but unsuitable in that state for immediate consumption. The origin shall be the country where 
the vegetables of this heading grew. 
 
 
 
HS 2007 Description  Rule 
07.11 Vegetables provisionally preserved (for example, by sulphur dioxide 
gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. The origin shall be the country where 
the vegetables of this heading grew. 
 
                                               
5 As per technical rectification in JOB/RO/2/Rev.1.  
6 As per technical rectification in JOB/RO/2/Rev.1.  JOB/RO/3/Rev.1 
 
- 10 - 
 
  (c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at heading level.  Therefore, the rule can be transposed 
directly. 
 
12. Heading 08.02 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
08.02 Other nuts, fresh or dried, 
whether or not shelled or peeled. 08.02
 Other nuts, fresh or 
dried, whether or not shelled or peeled. Creation of subheading 0802.60 for 
macadamia nuts taking into account of expansion of volume of trade 
 - Walnuts:  - Walnuts:   
0802.31 -- In shell 0802.31  -- In shell   
0802.32 -- Shelled 0802.32  -- Shelled   
0802.40 - Chestnuts ( Castanea spp. ) 0802.40  - Chestnuts ( Castanea  
spp.)  
0802.50 - Pistachios 0812.50  - Pistachios   
  0802.60  - Macadamia nuts   
0802.90 - Othe r 0802.90  - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
08.02 Other nuts, fresh or dried, whether or not shelled 
or peeled. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS 2002 Description Rule 
08.02 Other nuts, fresh or dried, whether or not shelled 
or peeled. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
 
HS 2007 Description Rule 
08.02 Other nuts, fresh or dried, whether or not shelled 
or peeled. The origin shall be the country where the goods of this 
heading were grown and harvested. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
 13. Heading 08.10 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
08.10 Other fruit, fresh. 
 08.10  Other fruit, fresh.  
 Deletion of subheading 
0810.30 because of the 
low volume of trade. 
0810.10 - Strawberries 0810.10  - Strawberries   
0810.20 -  Raspberries, blackberries, 
mulberries and loganberries 0810.20  -  Raspberries, blackberries, 
mulberries and loganberries  
0810.30 -  Black, white or red currants and 
gooseberries - (deleted)   
0810.40 -  Cranberries, bilberries and other 
fruits of the genus Vaccinium 0810.40  -  Cranberries, bilberries and other 
fruits of the genus Vaccinium  
0810.50 - Kiwifruit 0810.50  - Kiwifruit   
0810.60 - Durians 0810.60  - Durians   
0810.90 - Othe r 0810.90  - Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
08.10 Other fruit, fresh  The origin shall be the country where the goods of this heading were grown and 
harvested. 
 JOB/RO/3/Rev.1 
 
- 11 - 
 
  HS20027 Description Rule 
08.10 Other fruit, fresh  The origin shall be the country where the goods of this heading were grown and 
harvested. 
 
 
HS 2007 Description Rule 
08.10 Other fruit, fresh  The origin shall be the country where the goods of this heading were grown and 
harvested. 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at heading level.  Therefore, the rule can be transposed 
directly. 
14. Heading 09.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
09.06 Cinnamon and cinnamon-
tree flowers. 09.06  Cinnamon and cinnamon-
tree flowers. Subheading 0906.10 has been 
subdivided to create a new subheading 0906.11 for Cinnamon (Cinnamomum 
zeylanicum) 
0906.10 - Neither crushed nor 
ground  - Neither crushed nor 
ground:  
  0906.11  -- Cinnamon 
(Cinnamomum zeylanicum 
Blume )  
  0906.19  -- Other  
0906.20 - Crushed or ground 0906.20  - Crushed or ground   
 
(b) Technical rectification 
HS 1996 Description Rule 
09.06 Cinnamon and cinnamon-tree flowers  [The origin shall be the country where the plant grew.]  
 
 
HS 2002 Description Rule 
09.06 Cinnamon and cinnamon-tree flowers  [The origin shall be the country whe re the plant grew.]  
 
 
HS 2007 Description Rule 
09.06 Cinnamon and cinnamon-tree flowers  [The origin shall be the country where the plant grew.]  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
15. Heading 09.10 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
09.10 Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, 
curry and other spices. 09.10  Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, 
curry and other spices. Deletion of subheadings 
0910.40 and 0910.50 because 
of the low volume of trade. 
0910.10 - Ginge r 0910.10  - Ginge r  
0910.20 - Saffron 0910.20  - Saffron   
0910.30 - Turmeric (curcuma) 0910.30  - Turmeric (curcuma)   
0910.40 - Thyme; bay leaves - (deleted)   
0910.50 - Curry - (deleted)   
 - Other spices:  -  Other spices:   
                                               
7 As per technical rectification in JOB/RO/2/Rev.1.  JOB/RO/3/Rev.1 
 
- 12 - 
 
  HS2002 Description HS 2007  Description  Reason for change  
0910.91 -- Mixtures referred to in Note 
1 (b) to this Chapter 0910.91  -- Mixtures referred to in Note 1 
(b) to this Chapter  
0910.99 -- Othe r 0910.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay 
leaves, curry and other spices As specified for split headings  
ex09.10(a) - Curry [CTHS]  
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the plant grew.]  
ex09.10(c) - Mixtures referred to in Note 1(b) to Chapter 9 
of the HS [CTHS]  
ex09.10(d) - Othe r The origin shall be the country where the plant grew.  
 
 
HS 2002 Description Rule 
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay 
leaves, curry and other spices As specified for split headings  
ex09.10(a) - Curry [CTHS] 
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the plant grew.]  
ex09.10(c) - Mixtures referred to in Note 1(b) to Chapter 9 
of the HS [CTHS]  
ex09.10(d) - Othe r The origin shall be the country where the plant grew.  
 
 
HS 2007 Description Rule 
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay 
leaves, curry and other spices As specified for split headings  
ex09.10(a) - Curry [CTHS]  
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the plant grew.]  
ex09.10(c) - Mixtures referred to in Note 1(b) to Chapter 9 
of the HS [CTHS]  
ex09.10(d) - Othe r The origin shall be the country where the plant grew.  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at split heading level.  Theref ore, the rule can be transposed directly. 
16. Heading 11.02 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change 
11.02 Cereal flours other than 
of wheat or meslin. 11.02 Cereal flours other than 
of wheat or meslin. Deletion of subheading 1102.30 because of 
the low volume of trade. 
1102.10 - Rye flou r 1102.10  - Rye flou r  
1102.20 - Maize (corn) flou r 1102.20  - Maize (corn) flou r  
1102.30 - Rice flou r - (deleted)   
1102.90 - Othe r 1102.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
11.02 Cereal flours other than of wheat or meslin.  CC 
 
 
HS 2002 Description  Rule 
11.02 Cereal flours other than of wheat or meslin.  CC 
 
 
HS 2007 Description  Rule 
11.02 Cereal flours other than of wheat or meslin.  CC 
 JOB/RO/3/Rev.1 
 
- 13 - 
 
  (c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
17. Heading 12.07 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
12.07 Other oil seeds and 
oleaginous fruits, whether or not broken. 12.07
 Other oil seeds and 
oleaginous fruits, whether or not broken. Deletion of subheadings 1207.10, 
1207.30 and 1207.60 because of the low volume of trade. 
1207.10 - Palm nuts and kernels - (deleted)   
1207.20 - Cotton seeds 1207.20  - Cotton seeds   
1207.30 - Castor oil seeds  - (deleted)   
1207.40 - Sesamum seeds  1207.40  - Sesamum seeds   
1207.50 - Mustard seeds  1207.50  - Mustard seeds   
1207.60 - Safflower seeds  - (deleted)   
 - Other:  - Other:   
1207.91 -- Poppy seeds 1207.91  -- Poppy seeds   
1207.99 -- Othe r 1207.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description Rule 
12.07 Other oil seeds and oleaginous fruits, 
whether or not broken The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS 20028 Description Rule 
12.07 Other oil seeds and oleaginous fruits, 
whether or not broken The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS 2007 Description Rule 
12.07 Other oil seeds and oleaginous fruits, 
whether or not broken The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at heading level.  Therefore, the rule can be transposed 
directly. 
 
18. Heading 12.09 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
12.09 Seeds, fruit and spores, of 
a kind used for sowing. 12.09  Seeds, fruit and spores, of a 
kind used for sowing. Deletion of subheading 1209.26 
because of the low volume of trade. 
1209.10 - Sugar beet seed  1209.10  - Sugar beet seed   
 - Seeds of forage plants:  -  Seeds of forage plants:   
1209.21 -- Lucerne (alfalfa) seed 1209.21  -- Lucerne (alfalfa) seed   
1209.22 -- Clover ( Trifolium spp. ) 
seed 1209.22  -- Clover ( Trifolium spp. ) 
seed  
1209.23 -- Fescue seed 1209.23  -- Fescue seed   
1209.24 -- Kentucky blue grass ( Poa 
pratensis L. ) seed 1209.24  -- Kentucky blue grass ( Poa 
pratensis L. ) seed  
1209.25 -- Rye grass ( Lolium  
multiflorum Lam., Lolium 
perenne L. ) seed 1209.25  -- Rye grass ( Lolium  
multiflorum Lam., Lolium 
perenne L. ) seed  
1209.26 -- Timothy grass seed - (deleted)   
1209.29 -- Othe r 1209.29  -- Other  
 
                                               
8 As per technical rectification in JOB/RO/2/Rev.1.  JOB/RO/3/Rev.1 
 
- 14 - 
 
  (b) Technical rectification 
HS 1996 Description Rule 
12.09 Seeds, fruit and spores, of a kind used 
for sowing The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS 20029 Description Rule 
12.09 Seeds, fruit and spores, of a kind used 
for sowing The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS 2007 Description Rule 
12.09 Seeds, fruit and spores, of a kind used 
for sowing The origin shall be the country where goods of this heading are 
obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at heading level.  Therefore, the rule can be transposed 
directly. 
19. Heading 12.11 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
12.11 Plants and parts of plants 
(including seeds and fruits), of a kind used primarily in perfumery, 
in pharmacy or for insecticidal, 
fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered. 12.11
 Plants and parts of plants 
(including seeds and fruits), of a kind used primarily in perfumery, 
in pharmacy or for insecticidal, 
fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered. Deletion of 
subheading 1211.10 because of the low 
volume of trade. 
1211.10 - Liquorice roots  - (deleted)   
1211.20 - Ginseng roots 1211.20  - Ginseng roots   
1211.30 - Coca leaf 1211.30  - Coca leaf   
1211.40 - Poppy straw 1211.40  - Poppy straw   
1211.90 - Othe r 1211.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
12.11 Plants and parts of plants (includi ng seeds and fruits), of a kind used 
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or 
similar purposes, fresh or dried, whether or not cut, crushed or powdered The origin shall be the country 
where goods of this heading are 
obtained in their natural or unprocessed state. 
 
 
HS200210 Description  Rule 
12.11 Plants and parts of plants (includi ng seeds and fruits), of a kind used 
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or 
similar purposes, fresh or dried, whether or not cut, crushed or 
powdered The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state. 
 
 
HS 2007 Description  Rule 
12.11 Plants and parts of plants (including seeds and  fruits), of a kind used 
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or 
powdered. The origin shall be the country 
where goods of this heading are obtained in their natural or 
unprocessed state. 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at heading level.  Therefore, the rule can be transposed 
directly. 
                                               
9 As per technical rectification in JOB/RO/2/Rev.1.  
10 As per technical rectification in JOB/RO/2/Rev.1.  JOB/RO/3/Rev.1 
 
- 15 - 
 
  20. Heading 12.12 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
12.12 Locust beans, seaweeds and other 
algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, 
whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety 
Cichorium intybus sativum) of a 
kind used primarily for human consumption, not elsewhere specified or included. 12.12
 Locust beans, seaweeds and other 
algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, 
whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety 
Cichorium intybus sativum) of a kind 
used primarily for human consumption, not elsewhere specified or included. Deletion of 
subheadings 
1212.10 and 
1212.30 because of the low volume of trade. 
1212.10 -  Locust beans, including locust 
bean seeds - (deleted)   
1212.20 - Seaweeds and other algae 1212.20  - Seaweeds and other algae   
1212.30 -  Apricot, peach (including 
nectarine) or plum stones and 
kernels - (deleted)   
 - Other:  - Other:   
1212.91 -- Sugar beet 1212.91  -- Sugar beet   
1212.99 -- Othe r 1212.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including unroasted chicory roots of 
the variety Cichorium intybus sativum ) of a kind used primarily for human 
consumption, not elsewhere specified or included. The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state. 
 
 
HS 200211 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including unroasted chicory roots 
of the variety Cichorium intybus sativum ) of a kind used primarily for 
human consumption, not elsewhere specified or included. The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state. 
 
 
HS 2007 Description  Rule 
12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, 
fresh, chilled, frozen or dried, whether or not ground; fruit stones and 
kernels and other vegetable products (including unroasted chicory roots of 
the variety Cichorium intybus sativum ) of a kind used primarily for human 
consumption, not elsewhere specified or included. The origin shall be the country 
where goods of this heading are 
obtained in their natural or 
unprocessed state. 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
21. Heading 13.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
13.01 Lac; natural gums, resins, gum-
resins and oleoresins (for example, balsams). 13.01
 Lac; natural gums, resins, gum-
resins and oleoresins (for example, balsams). Deletion of subheading 
1301.10 because of the low volume of trade. 
1301.10 - Lac - (deleted)   
1301.20 - Gum Arabic  1301.20  - Gum Arabic   
1301.90 - Othe r 1301.90  - Other  
 
                                               
11 As per technical rectification in JOB/RO/2/Rev.1.  
 JOB/RO/3/Rev.1 
 
- 16 - 
 
  (b) Technical rectification 
HS 1996 Description Rule 
13.01 Lac; natural gums, resins, gum-resins and 
oleoresins (for example, balsams). The origin shall be the country where the plant grew.  
 
 
HS 2002 Description Rule 
13.01 Lac; natural gums, resins, gum-resins and 
oleoresins (for example, balsams). The origin shall be the country where the plant grew.  
 
 
HS 2007 Description Rule 
13.01 Lac; natural gums, resins, gum-resins and 
oleoresins (for example, balsams). The origin shall be the country where the plant grew.  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
22. Heading 13.02 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
13.02 Vegetable saps and extracts; 
pectic substances, pectinates and pectates; agar-agar and 
other mucilages and thickeners, 
whether or not modified, derived from vegetable products. 13.02
 Vegetable saps and extracts; 
pectic substances, pectinates and pectates; agar-agar and other 
mucilages and thickeners, whether 
or not modified, derived from vegetable products. Deletion of subheading 
1302.14 because of the low volume of trade. 
 - Vegetable saps and extracts:  - Vegetable saps and extracts:   
1302.11 -- Opium 1302.11  -- Opium   
1302.12 -- Of liquorice 1302.12  -- Of liquorice   
1302.13 -- Of hops 1302.13  -- Of hops   
1302.14 -- Of pyrethrum or of the roots 
of plants containing rotenone - (deleted)   
1302.19 -- Othe r 1302.19  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; 
agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products As specified for split headings
 
 
ex13.02(a) - Pectinates and pectates CTHS 
ex13.02(b) 
 - Vegetables mucilages and thickeners, modified  CTHS 
ex13.02(c) - Othe r CC 
 
 
HS 200212 Description  Rule 
13.02 
 
 Vegetable saps and extracts; pectic substances, pectinates 
and pectates; agar-agar and other mucilages and thickeners, 
whether or not modified, derived from vegetable products As specified for split headings 
 
ex13.02(a) - Pectinates and pectates CTHS  
ex13.02(b)  - Vegetables mucilages and thickeners, modified
 CTHS  
ex13.02(c) - Othe r CC; except from split subheading 2939.11(a)  
 
 
HS 2007 Description  Rule 
13.02 
  Vegetable saps and extracts; pectic substances, pectinates 
and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products As specified for split headings 
  
ex13.02(a) - Pectinates and pectates CTHS  
ex13.02(b) - Vegetables mucilages and thickeners, modified  CTHS  
ex13.02(c) - Othe r CC; except from split subheading 2939.11(a)  
                                               
12 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 17 - 
 
  (c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at split heading level.  Therefore, the rule can be transposed 
directly. 
23. Heading 14.02 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
14.02 Vegetable materials of a kind used 
primarily as stuffing or as padding (for example, kapok, vegetable hair and 
eel-grass), whether or not put up as a 
layer with or without supporting material. -
 (deleted)  Deletion of heading 
14.02 and 14.03 and subheading 1404.10 
because of the low 
volume of trade. 
14.04 Vegetable products not elsewhere 
specified or included. 14.04  Vegetable products not 
elsewhere specified or included.  
1401.10 - Raw vegetable materials of a kind 
used primarily in dyeing or tanning - (deleted)   
1404.20 - Cotton linters 1404.20  - Cotton linters   
1404.90 - Othe r 1404.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
14.02 Vegetable materials of a kind used primarily as stuffing or as padding (for 
example, kapok, vegetable hair and eel-grass), whether or not put up as a 
layer with or without supporting material The origin shall be the country 
where the plant grew. 
14.04 Vegetable products not elsewhe re specified or included  The origin shall be the country 
where the plant grew. 
 
 
HS200213 Description  Rule 
14.02 Vegetable materials of a kind used primarily as stuffing or as padding 
(for example, kapok, vegetable hair and eel-grass), whether or not put 
up as a layer with or without supporting material. The origin shall be the country 
where the plant grew. 
14.04 Vegetable products not elsewhere specified or included  The origin shall be the country 
where the plant grew. 
 
 
HS 2007 Description  Rule 
14.04 Vegetable products not elsewhere specified or included  The origin shall be the country 
where the plant grew. 
 
(c) Comments by the Secretariat 
 HS2002 headings 14.02 and 14.03 have been deleted and their products are now part of 
HS2007 heading 14.04.  No modification is needed in RoO for heading 14.04; the rule can 
be transposed directly. 
24. Heading 14.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
14.03 Vegetable materials of a kind used 
primarily as stuffing or as padding (for 
example, kapok, vegetable hair and eel-
grass), whether or not put up as a layer with or without supporting material. -
 (deleted)  Deletion of heading 
14.02 and 14.03 and 
subheading 1404.10 
because of the low volume of trade. 
14.04 Vegetable products not elsewhere 
specified or included. 14.04  Vegetable products not 
elsewhere specified or 
included.  
1401.10 - Raw vegetable materials of a kind used 
primarily in dyeing or tanning - (deleted)   
                                               
13 RoO for heading 14.02 in accordance with technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 18 - 
 
  HS2002 Description HS2007  Description  Reason for change  
1404.20 - Cotton linters 1404.20  - Cotton linters   
1404.90 - Othe r 1404.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
14.03 Vegetable materials of a kind used primarily in brooms or in brushes (for 
example, broom-corn, piassava, couch-grass and istle), whether or not in hanks or bundles The origin shall be the country 
where the plant grew. 
14.04 Vegetable products not elsewhere specified or included  The origin shall be the country 
where the plant grew. 
 
 
HS 200214 Description  Rule 
14.03 Vegetable materials of a kind used primarily in brooms or in brushes (for 
example, broom-corn, piassava, couch-grass and istle), whether or not in hanks or bundles The origin shall be the country 
where the plant grew. 
14.04 Vegetable products not elsewhere specified or included  The origin shall be the country 
where the plant grew. 
 
 
HS 2007 Description Rule 
14.04 Vegetable products not elsewhere specified or included  The origin shall be the country where the plant grew.  
 
(c) Comments by the Secretariat 
 HS2002 headings 14.02 and 14.03 have been deleted and their products are now part of 
HS2007 heading 14.04.  No modification is needed in RoO for heading 14.04; the rule can be transposed directly. 
25. Heading 14.04 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
14.04 Vegetable products not 
elsewhere specified or included. 14.04
 Vegetable products not 
elsewhere specified or included. Deletion of heading 14.02 and 14.03 
and subheading 1404.10 because of the low volume of trade. 
1404.10 - Raw vegetable materials of 
a kind used primarily in 
dyeing or tanning - (deleted)   
1404.20 - Cotton linters 1404.20  - Cotton linters   
1404.90 - Othe r 1404.90  - Other  
 
(b) Technical rectification 
HS1996 Description Rule 
14.04 Vegetable products not elsewhere specified or included  The origin shall be the country where the plant grew.  
 
 
HS2002 Description Rule 
14.04 Vegetable products not elsewhere specified or included  The origin shall be the country where the plant grew.  
  
HS2007 Description Rule 
14.04 Vegetable products not elsewhere specified or included  The origin shall be the country where the plant grew.  
 
(c) Comments by the Secretariat 
 HS2002 headings 14.02 and 14.03 have been deleted and their products are now part of 
HS2007 heading 14.04.  No modification is needed in RoO for heading 14.04; the rule can 
be transposed directly. 
                                               
14 RoO for heading 14.03 in accordance with technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 19 - 
 
  26. Heading 15.15 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
15.15 Other fixed vegetable fats and oils 
(including jojoba oil) and their 
fractions, whether or not refined, 
but not chemically modified. 15.15  Other fixed vegetable fats and  oils 
(including jojoba oil) and their 
fractions, whether or not refined, 
but not chemically modified. Deletion of subheading 
1515.40 because of the 
low volume of trade. 
1515.40 - Tung oil and its fractions - (deleted)   
1515.50 - Sesame oil and its fractions 1515.50  - Sesame oil and its fractions   
1515.90 - Othe r 1515.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
15.15 Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified As specified for split headings 
ex15.15(a) - Maïze (corn) oil and its fractions  [CTH]  
ex15.15(b) - Othe r [CTH, or change by refining.] 
 
 
HS 200215 Description  Rule 
15.15 Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified As specified for split headings 
ex15.15(a) - Maïze (corn) oil and its fractions  [CTH]  
ex15.15(b) - Othe r [CTH, or change by refining.] 
 
 
HS 2007 Description  Rule 
15.15 Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified As specified for split headings 
ex15.15(a) - Maïze (corn) oil and its fractions  [CTH]  
ex15.15(b) - Othe r [CTH, or change by refining.] 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at split heading level.  Therefore, the rule can be transposed 
directly. 
27. Heading 20.05 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
20.05 Other vegetables prepared or 
preserved otherwise than by 
vinegar or acetic acid, not frozen, other than products of heading 20.06. 20.05
 Other vegetables prepared or 
preserved otherwise than by 
vinegar or acetic acid, not frozen, other than products of heading 20.06. Subheading 2005.90 has been 
subdivided to facilitate the 
monitoring and control of bamboo shoots. 
2005.90 - Other vegetables and 
mixtures of vegetables  - Other vegetables and mixtures 
of vegetables:  
  2005.91  -- Bamboo shoots   
  2005.99  -- Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
20.05 Other vegetables prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen, other than products of heading No. 20.06 CC 
 
 
HS 2002 Description  Rule 
20.05 Other vegetables prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen, other than products of heading 20.06. CC 
 
 
                                               
15 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 20 - 
 
  HS 2007 Description  Rule 
20.05 Other vegetables prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen, other than products of heading 20.06. CC 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
28. Heading 23.02 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
23.02 Bran, sharps and other residues, 
whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. 23.02
 Bran, sharps and other residues, 
whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. Deletion of subheading 
2302.20 because of the low volume of trade. 
2302.10 - Of maize (corn)  2302.10  - Of maize (corn)   
2302.20 - Of rice -  (deleted)   
2302.30 - Of wheat 2302.30  - Of wheat   
2302.40 - Of other cereals  2302.40  - Of other cereals   
2302.50 - Of leguminous plants 2302.50  - Of leguminous plants   
 
(b) Technical rectification 
HS 1996 Description  Rule 
23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived 
from the sifting, milling or other working of cereals or of leguminous plants CTH 
 
 
HS 2002 Description  Rule 
23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived 
from the sifting, milling or other working of cereals or of leguminous plants. CTH 
 
 
HS 2007 Description  Rule 
23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived 
from the sifting, milling or other working of cereals or of leguminous plants. CTH 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
29. Heading 23.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
23.06 Oil-cake and other solid residues, 
whether or not ground or in the 
form of pellets, resulting from the 
extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05. 23.06
 Oil-cake and other solid residues, 
whether or not ground or in the 
form of pellets, resulting from the 
extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05. Deletion of subheading 
2306.70 because of the 
low volume of trade. 
2306.70 - Of maize (corn) germ - (deleted)   
2306.90 - Othe r 2306.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
23.06 Oil-cake and other solid residues, whether or not ground or on the form of pellets, resulting 
from the extraction of vegetable fats or oils , other than those of heading No. 23.04 or 23.05 CTH 
 
 JOB/RO/3/Rev.1 
 
- 21 - 
 
  HS200216 Description  Rule 
23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting 
from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05. CTH 
 
 
HS 2007 Description  Rule 
23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting 
from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05. CTH 
 
(c) Comments by the Secretariat 
 In HS2007, the change in the nomenclature occurs at subheading level and does not alter 
the scope of the RoO, set out at heading level.  Therefore, the rule can be transposed 
directly. 
30. Heading 25.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
25.06 Quartz (other than natural sands); 
quartzite, whether or not roughly trimmed or merely cut, by sawing 
or otherwise, into blocks or slabs 
of a rectangular (including square) shape. 25.06
 Quartz (other than natural sands); 
quartzite, whether or not roughly trimmed or merely cut, by sawing 
or otherwise, into blocks or slabs 
of a rectangular (including square) shape. Subheadings 2506.21 
and 2506.29 have been merged into new 
subheading 2506.20 
because of the low volume of trade. 
2506.10 - Quartz 2506.10  - Quartz   
 - Quartzite: 2506.20  - Quartzite   
2506.21 -- Crude or roughly trimmed - (deleted)   
2506.29 -- Othe r -  (deleted)   
 
(b) Technical rectification 
HS 1996 Description  Rule 
25.06 Quartz (other than natural sands); quartzite, whethe r  or not 
roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape The origin shall be the country where the 
quartz or quartzite of this heading is obtained in its natural or unprocessed state. 
 
 
HS 2002 Description  Rule 
25.06 Quartz (other than natural sands); quartzite, whether or not 
roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. The origin shall be the country where the 
quartz or quartzite of this heading is obtained in its natural or unprocessed state. 
 
 
HS 2007 Description  Rule 
25.06 Quartz (other than natural sands); quartzite, whether or not 
roughly trimmed or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) shape. The origin shall be the country where the 
quartz or quartzite of this heading is 
obtained in its natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
31. Heading 25.08 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
25.08 Other clays (not including 
expanded clays of heading 68.06), 
andalusite, kyanite and sillimanite, 
whether or not calcined; mullite; chamotte or dinas earths. 25.08
 Other clays (not including 
expanded clays of heading 68.06), 
andalusite, kyanite and sillimanite, 
whether or not calcined; mullite; chamotte or dinas earths. Deletion of subheading 
2508.20 because of the 
low volume of trade. 
2508.10 - Bentonite 2508.10  - Bentonite   
                                               
16 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 22 - 
 
  HS2002 Description HS2007  Description  Reason for change  
2508.20 - Decolourising earths and fuller's 
earth - (deleted)   
2508.30 - Fire-clay 2508.30  - Fire-clay   
2508.40 - Other clays 2508.40  - Other clays   
 
(b) Technical rectification 
HS 1996 Description  Rule 
25.08 Other clays (not including expanded clays of heading 
No. 68.06), andalusite, kyanite and sillimanite, whether or 
not calcined; mullite; chamotte or dinas earths As specified for split headings  
ex25.08(a)  - Calcined  CTHS  
ex25.08(b) - Othe r The origin shall be the country where the minerals 
of this split heading are obtained in their natural 
or unprocessed state. 
 
 
HS 2002 Description  Rule 
25.08 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  
ex25.08(a)  - Calcined  CTHS  
ex25.08(b) - Othe r The origin shall be the country where the minerals 
of this split heading are obtained in their natural or unprocessed state. 
 
 
HS 2007 Description  Rule 
25.08 Other clays (not including expanded clays of heading 
No. 68.06), andalusite, kyanite and sillimanite, whether or 
not calcined; mullite; chamotte or dinas earths As specified for split headings  
ex25.08(a)  - Calcined  CTHS  
ex25.08(b) - Othe r The origin shall be the country where the minerals 
of this split heading are obtained in their natural 
or unprocessed state. 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at split heading level.  Theref ore, the rule can be transposed directly. 
32. Heading 25.13 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
25.13 Pumice stone; emery; natural 
corundum, natural garnet and other natural abrasives, whether or not heat-treated. 25.13
 Pumice stone; emery; natural 
corundum, natural garnet and other natural abrasives, whether or not heat-treated. Deletion of subheading 
2513.11and 2513.19 because of the low volume of trade. 
 - Pumice stone:  2513.10  - Pumice stone   
2513.11  -- Crude or in irregular pieces, 
including crushed pumice ("bimskies") - (deleted)
  
2513.19 -- Othe r - (deleted)   
 
(b) Technical rectification 
HS 1996 Description Rule 
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. 
 
 
HS 2002 Description Rule 
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. 
 
 JOB/RO/3/Rev.1 
 
- 23 - 
 
  HS 2007 Description Rule 
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. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
33. Heading 25.16 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
25.16 
 Granite, porphyry, basalt, sandstone 
and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a 
rectangular (including square) shape. 25.16
 Granite, porphyry, basalt, 
sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by 
sawing or otherwise, into blocks or 
slabs of a rectangular (including square) shape. Deletion of subheading 
2516.21 et 2516.22 because of the low volume of trade. 
 - Sandstone: 2516.20  - Sandstone:   
2516.21 -- Crude or roughly trimmed -  (deleted)   
2516.22 -- Merely cut, by sawing or 
otherwise, into blocks or slabs of a 
rectangular (including square) shape - (deleted)   
 
(b) Technical rectification 
HS1996 Description  Rule 
25.16 Granite, porphyry, basalt, sandstone and other monumental or 
building stone, whether or not roughly trimmed or merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular (including 
square) shape The origin shall be the country where the 
minerals of this heading are obtained in 
their natural or unprocessed state. 
 
 
HS2002 Description  Rule 
25.16 Granite, porphyry, basalt, sandstone and other monumental or 
building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including 
square) shape The origin shall be the country where the 
minerals of this heading are obtained in their natural or unprocessed state. 
 
 
HS2007 Description  Rule 
25.16 Granite, porphyry, basalt, sandstone and other monumental or 
building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape The origin shall be the country where the 
minerals of this heading are obtained in their natural or unprocessed state. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
 
34. Heading 25.24 
(a) HS change 
HS2002 Description HS2007 Description  Reason for change 
25.24 Asbestos 25.24 
 Asbestos  Heading 25.24 has been subdivided to provide separately for 
crocidolite.17 
                                               
17 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 24 - 
 
  HS2002 Description HS2007 Description  Reason for change 
  2524.10 - Crocidolite   
  2524.90 - Othe r  
 
(b) Technical rectification 
HS1996 Description Rule 
25.24 Asbestos The origin shall be the country where the asbestos of this heading is obtained in its natural or 
unprocessed state. 
 
 
HS2002 Description Rule 
25.24 Asbestos The origin shall be the country where the asbestos of this heading is obtained in its natural or 
unprocessed state. 
 
 
HS 2007 Description Rule 
25.24 Asbestos The origin shall be the country where the asbestos of this heading is obtained in its natural or 
unprocessed state. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. 
35. Heading 27.07 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
27.07 
    Oils and other products of the 
distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic 
constituents. 27.07
 
 Oils and other products of the 
distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic 
constituents. Deletion of 
subheading 2707.60 because of the low volume of trade. 
2707.60 - Phenols - (deleted)   
 - Other:  - Other:   
2707.91 -- Creosote oils 2707.91  -- Creosote oils   
2707.99 -- Othe r 2707.99  -- Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which 
the weight of the aromatic constituents exceeds that of the non-aromatic constituents. CTH  
 
 
HS2002 Description  Rule 
27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which 
the weight of the aromatic constituents exceeds that of the non-aromatic constituents. CTH 
 
 
HS2007 Description  Rule 
27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which 
the weight of the aromatic constituents exceeds that of the non-aromatic constituents. CTH 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
change in the nomenclature occurs at subheadi ng level and does not alter the scope of the 
RoO, set out at heading level.  Therefore, the rule can be transposed directly. JOB/RO/3/Rev.1 
 
- 25 - 
 
  36. Heading 28.11 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.11 Other inorganic acids and other 
inorganic oxygen compounds of 
non-metals. 28.11  
 Other inorganic acids and other 
inorganic oxygen compounds 
of non-metals. Deletion of subheading 
2811.23 because of the low 
volume of trade. 
 - Other inorganic oxygen 
compounds of non-metals:   - Other inorganic oxygen 
compounds of non-metals:  
2811.21 -- Carbon dioxide  2811.21  -- Carbon dioxide   
2811.22 -- Silicon dioxide  2811.22  -- Silicon dioxide   
2811.23 -- Sulphur dioxide  - (deleted)   
2811.29 -- Othe r 2811.29  -- Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.11 Other inorganic acids and other inorganic oxygen compounds of non-metals.  CTSH 
 
 
HS2002 Description  Rule 
28.11 Other inorganic acids and other inorganic oxygen compounds of non-metals.  CTSH 
  
HS 2007 Description  Rule 
28.11 Other inorganic acids and other inorganic oxygen compounds of 
non-metals. As specified for subheadings 
 - Other inorganic acids:  
2811.11 -- Hydrogen fluoride (hydrofluoric acid)  CTSH  
2811.19 -- Othe r CTSH  
 - Other inorganic oxygen compounds of non-metals :   
2811.21 -- Carbon dioxide CTSH  
2811.22 -- Silicon dioxide CTSH  
2811.29 -- Othe r As specified for split subheading  
ex2811.29(a) --- Sulphur dioxide CTSHS  
ex2811.29(b) --- Othe r CTSHS  
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2811.23 entails the transfer of its 
products to HS2007 subheading 2811.29.  Therefor e, the rule can be transposed by splitting 
subheading 2811.29 and setting a "CTSHS" rule for each split. 
37. Heading 28.24 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
28.24 
 Lead oxides; red lead and 
orange lead. 28.24  
 Lead oxides; red lead and 
orange lead. Deletion of subheading 2824.20 
because of the low volume of trade. 
2824.10 - Lead monoxide (litharge, 
massicot) 2824.10  - Lead monoxide (litharge, 
massicot)  
2824.20 - Red lead and orange lead - (deleted)   
2824.90 - Othe r 2824.90  - Other  
 
(b) Technical rectification 
HS 1996 Description  Rule 
28.24 Lead oxides; red lead and orange lead.  CTSH  
 
 
HS2002 Description  Rule 
28.24 Lead oxides; red lead and orange lead.  CTSH  
 
 
HS 2007 Description  Rule 
28.24 Lead oxides; red lead and orange lead.  As specified for subheadings 
2824.10 - Lead monoxide (litharge, massicot)  CTSH  JOB/RO/3/Rev.1 
 
- 26 - 
 
  HS 2007 Description  Rule 
2824.90 - Othe r As specified for split subheading 
ex2824.90(a) -- Red lead and orange lead CTSHS  
ex2824.90(b) -- Othe r CTSHS  
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 subhea ding 2824.20 entails the transfer of its 
products to HS2007 subheading 2824.90.  Therefor e, the rule can be transposed by splitting 
subheading 2824.90 and setting a "CTSHS" rule for each split. 
38. Heading 28.25 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.25 
 
 Hydrazine and hydroxylamine and 
their inorganic salts; other 
inorganic bases; other metal oxides, hydroxides and peroxides. 28.25
 
 Hydrazine and hydroxylamine and 
their inorganic salts; other 
inorganic bases; other metal oxides, hydroxides and peroxides. Compounds of mercury 
have been transferred 
to new heading 28.52. 
2825.90 - Othe r 2825.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.25 Hydrazine and hydroxylamine and their inorganic salts; other 
inorganic bases; other metal oxides, hydroxides and peroxides. CTSH  
 
 
HS2002 Description  Rule 
28.25 Hydrazine and hydroxylamine and their inorganic salts; other 
inorganic bases; other metal oxides, hydroxides and peroxides. CTSH  
 
 
HS2007 Description  Rule 
28.25 Hydrazine and hydroxylamine and their inorganic salts; other 
inorganic bases; other metal oxides, hydroxides and peroxides. As specified for subheadings 
2825.10 -  Hydrazine and hydroxylamine and their inorganic salts  CTSH  
2825.20 -  Lithium oxide and hydroxide CTSH  
2825.30 -  Vanadium oxides and hydroxides CTSH  
2825.40 -  Nickel oxides and hydroxides CTSH  
2825.50 -  Copper oxides and hydroxides CTSH  
2825.60 -  Germanium oxides and zirconium dioxide  CTSH  
2825.70 -  Molybdenum oxides and hydroxides  CTSH  
2825.80 -  Antimony oxides CTSH  
2825.90 -  Othe r CTSH, except  from split heading ex28.52(a)  
 
(c) Comments by the Secretariat 
 Mercury compounds classified in HS2002 subheading 2825.90 have been transferred to new 
HS2007 heading 28.52. Therefore, the rectific ation of subheading 2825.90 requires the 
addition of an exception to the CTSH rule. 
39. Heading 28.26 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.26 
  Fluorides; fluorosilicates, 
fluoroaluminates and other complex fluorine salts. 
 28.26
 
 
 Fluorides; fluorosilicates, 
fluoroaluminates and other complex fluorine salts. 
 Deletion of subheading 2826.11 
because of the low volume of trade. 
 
Deletion of subheading 2826.20 because of the low volume of trade. 
 - Fluorides:  - Fluorides:   
2826.11 -- Of ammonium or of sodium -  (deleted)   
2826.12 -- Of aluminium  2826.12  -- Of aluminium   
2826.19 -- Othe r 2826.19  -- Other  JOB/RO/3/Rev.1 
 
- 27 - 
 
  HS2002 Description HS2007  Description  Reason for change  
2826.20 - Fluorosilicates of sodium or of 
potassium - (deleted)   
2826.30 
 - Sodium hexafluoroaluminate 
(synthetic cryolite) 2826.30  
 - Sodium hexafluoroaluminate 
(synthetic cryolite)  
2826.90 - Othe r 2826.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.  CTSH  
 
 
HS2002 Description  Rule 
28.26 Fluorides; fluorosilicates, fluoroaluminates and  other complex fluorine salts.  CTSH  
 
 
HS2007 Description  Rule 
28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex 
fluorine salts. As specified for subheadings  
 
2826.12 -Fluorides:  
-- Of aluminium  
CTSH 
2826.19 --Other: As specified for split subheadings  
ex2826.19(a) --- Of ammonium or of sodium  CTSHS  
ex2826.19(b) --- Othe r CTSHS  
2826.30 - Sodium hexafluoroaluminate (synthetic cryolite)  CTSH  
2826.90 - Other: As specified for split subheadings  
ex2826.90(a) -- Fluorosilicates of sodium or of potassium  CTSHS  
ex2826.90(b) -- Othe r CTSHS  
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 subheading 2826.11 and 2826.20 entails the transfer of the products to HS2007 subheadings 2826.19 and 2826.90, respectively. 
Therefore, the rule can be transposed by  splitting subheadings 2826.19 and 2826.90 and 
setting a "CTSHS" rule for each split. 
 40. Heading 28.27 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.27 Chlorides, chloride oxides 
and chloride hydroxides; bromides and bromide oxides; iodides and iodide 
oxides. 28.27
 Chlorides, chloride oxides 
and chloride hydroxides; bromides and bromide oxides; iodides and iodide 
oxides. Deletion of subheadings 2827.33, 
2827.34 et 2827.36 because of the low volume of trade.  
At the same time, compounds of 
mercury have been transferred to new heading 28.52. 
 - Other chlorides:   - Other chlorides:   
2827.31 -- Of magnesium  2827.31  -- Of magnesium   
2827.32 -- Of aluminium 2827.32  -- Of aluminium   
2827.33 -- Of iron - (deleted)   
2827.34 -- Of cobalt - (deleted)   
2827.35 -- Of nickel 2827.35  -- Of nickel   
2827.36 -- Of zinc - (deleted)   
2827.39 -- Othe r 2827.39  -- Other  
 - Chloride oxides and chloride 
hydroxides:  - Chloride oxides and chloride 
hydroxides:  
2827.41 -- Of coppe r 2827.41  -- Of coppe r  
2827.49 -- Othe r 2827.49  -- Other  
 -  Bromides and bromide 
oxides:  -   Bromides and bromide 
oxides:  
2827.51 -- Bromides of sodium or of 
potassium 2827.51  -- Bromides of sodium or of 
potassium  
2827.59 -- Othe r 2827.59  -- Other  
2827.60 - Iodides and iodide oxides 2827.60  - Iodides and iodide oxides   
 JOB/RO/3/Rev.1 
 
- 28 - 
 
  (b) Technical rectification 
HS1996 Description  Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide 
oxides; iodides and iodide oxides. CTSH  
 
 
HS 200218 Description  Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and 
bromide oxides; iodides and iodide oxides As specified for subheadings  
2827.10 - Ammonium chloride CTSH  
2827.20 - Calcium chloride CTSH  
 
2827.31 
2827.32 
2827.33 
2827.34 
2827.35 
2827.36 -Other chlorides: 
- - Of magnesium 
- - Of aluminium 
- - Of iron 
- - Of cobalt  
- - Of nickel 
- - Of zinc  
CTSH 
CTSH 
CTSH 
CTSH 
CTSH 
CTSH 
2827.39 - - Othe r As specified for split subheadings  
ex2827.39(a) - - - Chloride of barium CTSHS  
ex2827.39(b) - - - Othe r CTSHS  
 
2827.41 
2827.49 - Chloride oxides and chloride hydroxides:  
- - Of copper 
- - Other  
CTSH 
CTSH 
 
2827.51 
2827.59 - Bromides  and bromide oxides:  
- - Bromides of sodium and potassium 
- - Other  
CTSH CTSH 
2827.60 - Iodides and iodide oxides CTSH  
 
 
HS 2007 Description  Rule 
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and 
bromide oxides; iodides and iodide oxides. As specified for subheading  
2827.10 - Ammonium chloride CTSH  
2827.20 - Calcium chloride CTSH  
 - Other chlorides:  
2827.31 -- Of magnesium CTSH  
2827.32 -- Of aluminium CTSH  
2827.35 -- Of nickel  CTSH  
2827.39 -- Othe r As specified for split subheading  
ex2827.39(a) --- Of barium CTSHS  
ex2827.39(b) --- Of iron  CTSHS  
ex2827.39(c) --- Of cobalt  CTSHS  
ex2827.39(d) --- Of zinc  CTSHS  
ex2827.39(e) --- Othe r CTSHS, except from split heading 
ex28.52(b) 
 - Chloride oxides and chloride hydroxides:   
2827.41 -- Of coppe r CTSH  
2827.49 -- Othe r CTSH, except from split heading 
ex28.52(c) 
 - Bromides and bromide oxides:   
2827.51 -- Bromides of sodium or of potassium  CTSH  
2827.59 -- Othe r CTSH  
2827.60 - Iodides and iodide oxides CTSH, except from split heading 
ex28.52(d) 
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 subheadings 2827.33, 2827.34, and 2827.36 entails the transfer of their products to HS2007 subheading 2827.39. Therefore, the rule can 
be transposed by splitting subheading 2827.39 and setting a "CTSHS" rule for each split. In 
addition, mercury compounds have been transferred to new HS2007 subheading 28.52. Therefore, an exception to the rule is n eeded for split subheading ex2827.39(e), and 
subheadings 2827.49 and 2827.60. 
                                               
18 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 29 - 
 
  41. Heading 28.30 
(a) HS change 
HS2002 Description  HS 2007  Description  Reason for change 
28.30 Sulphides; 
polysulphides, whether 
or not chemically 
defined. 28.30 Sulphides; 
polysulphides, 
whether or not 
chemically defined. Deletion of subheadings 2830.20 et 2830.30 
because of the low volume of trade.  
 
At the same time, compounds of mercury have been transferred to new heading 28.52. 
2830.10 - Sodium sulphides 2830.10 - Sodium sulphides   
2830.20 - Zinc sulphide - (deleted)   
2830.30 - Cadmium sulphide - (deleted)   
2830.90 - Othe r 2830.90 -  Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.30 Sulphides; polysulphides. CTSH  
 
 
HS2002 Description  Rule 
28.30 Sulphides; polysulphides, whether or not chemically defined.  CTSH  
  
HS 2007 Description  Rule 
28.30 Sulphides; polysulphides, whether or not chemically defined.  As specified for subheadings 
2830.10 - Sodium sulphides CTSH  
2830.90 - Other: As specified for  split subheadings 
ex.2830.90(a) -- Zinc Sulphide CTSHS  
ex.2830.90(b) -- Cadmium sulphide CTSHS  
ex.2830.90(c) -- Othe r CTSHS, except from split heading 
ex.28.52(e) 
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 subheadings 2830.20 and 2830.30 entails the 
transfer of their products to HS2007 subhea ding 2830.90.  Therefore, the rule can be 
transposed by splitting subheading 2830.90 and setting a "CTSHS" rule for each split. In addition, mercury compounds have been transferred to new HS2007 subheading 28.52. 
Therefore, an exception to the rule is needed for split subheading ex2830.90(c). 
 42. Heading 28.33 
(a) HS change 
HS2002 Description  HS2007 Description  Reason for change 
28.33 Sulphates; alums; 
peroxosulphates (persulphates). 28.33 Sulphates; alums; 
peroxosulphates (persulphates). Deletion of subheadings 2833.23 et 2833.26 
because of the low volume of trade.   
At the same time, compounds of mercury have 
been transferred to new heading 28.52 
 - Other sulphates:  - Other sulphates:   
2833.21 --  Of magnesium  2833.21 --   Of magnesium   
2833.22 --  Of aluminium  2833.22 --  Of aluminium   
2833.23 --  Of chromium  - (deleted)   
2833.24 --  Of nickel 2833.24 --  Of nickel   
2833.25 --  Of coppe r 2833.25 --   Of coppe r  
2833.26 --  Of zinc - (deleted)   
2833.27 --  Of barium 2833.27 --   Of barium   
2833.29 --  Othe r 2833.29 --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.33 Sulphates; alums; peroxosulphates (persulphates).  CTSH  
 
 JOB/RO/3/Rev.1 
 
- 30 - 
 
  HS2002 Description  Rule 
28.33 Sulphates; alums; peroxosulphates (persulphates).  CTSH  
 
 
HS 2007 Description  Rule 
28.33 Sulphates; alums; peroxosulphates (persulphates).  As specified for subheadings 
 - Sodium sulphates:  
2833.11 --  Disodium sulphate CTSH  
2833.19 --  Othe r CTSH  
 - Other sulphates:  
2833.21 --  Of magnesium CTSH  
2833.22 --  Of aluminium CTSH  
2833.24 --  Of nickel  CTSH  
2833.25 --  Of coppe r CTSH  
2833.27 --  Of barium  CTSH  
2833.29 --  Other: As specified for split subheading 
ex2833.29(a) --- Of chromium CTSHS  
ex2833.29(b) --- Of zinc CTSHS  
ex2833.29(c) --- Othe r CTSHS, except from split heading ex.28.52( f)  
2833.30 -  Alums CTSH  
2833.40 -  Peroxosulphates (persulphates)  CTSH  
 
(c) Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subheadings 2833.23 and 2833.26 entails the transfer of their products to HS2007 subhea ding 2833.29.  Therefore, the rule can be 
transposed by splitting subheading 2833.29 and setting a "CTSHS" rule for each split. 
In addition, mercury compounds have been transferred to new HS2007 subheading 28.52. Therefore, an exception to the rule is needed for split subheading ex2833.29(c). 
43. Heading 28.34 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
28.34 Nitrites; nitrates.  28.34  Nitrites; nitrates.  Compounds of mercury have been 
transferred to new heading 28.52. 
2834.10 - Nitrites 2834.10  - Nitrites   
 - Nit rates:  -  Nitrates:   
2834.21 --  Of potassium  2834.21  --  Of potassium   
2834.29 --  Othe r 2834.29  --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.34 Nitrites; nitrates.  CTSH  
 
 
HS 200219 Description  Rule 
28.34 Nitrites; nitrates As specified for subheadings 
2834.10 - Nitrites CTSH  
 
2834.21 - Nitrates:  
-- Of potassium  
CTSH 
2834.29 -- Othe r As specified for split subheading:  
ex2834.29(a) --- Nitrates of bismuth CTSHS  
ex2834.29(b) --- Othe r CTSHS  
 
 
HS 2007 Description  Rule 
28.34 Nitrites; nitrates. As specified for subheading  
2834.10 - Nitrites CTSH  
 - Nitrates:   
2834.21 -- Of potassium CTSH  
2834.29 -- Othe r As specified for split subheading: 
ex2834.29(a) --- Nitrates of bismuth CTSHS  
ex2834.29(b) --- Othe r CTSHS, except from split heading ex28.52(g) 
                                               
19 As per recommendation 1 in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 31 - 
 
  (c) Comments by the Secretariat 
 Mercury compounds classified in HS2002 subheading 2834.29 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectif ication of subheading 2834.29 requires the 
addition of an exception to the CTSHS rule of split (b). 
44. Heading 28.35 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.35 Phosphinates 
(hypophosphites), phosphonates (phosphites) 
and phosphates; 
polyphosphates, whether or not chemically defined. 28.35
 Phosphinates 
(hypophosphites), phosphonates (phosphites) 
and phosphates; 
polyphosphates, whether or not chemically defined. Deletion of subheading 2835.23 
because of the low volume of trade. 
 
Compounds of mercury have been transferred to new heading 28.52. 
2835.10 -  Phosphinates 
(hypophosphites) and 
phosphonates (phosphites) 2835.10  -  Phosphinates 
(hypophosphites) and 
phosphonates (phosphites)  
 - Phosphates:  -  Phosphates:   
2835.22 -- Of mono- or disodium 2835.22  --  Of mono-  or disodium   
2835.23 -- Of trisodium - (deleted)   
2835.24 -- Of potassium 2835.24  --  Of potassium   
2835.25 --Calcium 
hydrogenorthophosphate ("dicalcium phosphate") 2835.25
 --  Calcium 
hydrogenorthophosphate ("dicalcium phosphate")  
2835.26 -- Other phosphates of 
calcium 2835.26  --  Other phosphates of 
calcium  
2835.29 -- Othe r 2835.29  -- Other  
 - Polyphosphates:   - Polyphosphates:   
2835.31 --  Sodium triphosphate 
(sodium tripolyphosphate) 2835.31  --  Sodium triphosphate 
(sodium tripolyphosphate)  
2835.39 --  Othe r 2835.39  --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.35 Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates. CTSH  
 
 
HS2002 Description  Rule 
28.35 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, 
whether or not chemically defined. CTSH  
 
 
HS 2007 Description  Rule 
28.35 Phosphinates (hypophosphites), phosphonates (phosphites) 
and phosphates; polyphosphates, whether or not 
chemically defined. As specified for subheadings 
2835.10 -  Phosphinates (hypophosphites) and phosphonates 
(phosphites) CTSH  
 - Phosphates:  
2835.22 --  Of mono-  or disodium CTSH  
2835.24 --  Of potassium CTSH  
2835.25 --  Calcium hydrogenorthophosphate ("dicalcium phosphate")  CTSH  
2835.26 --  Other phosphates of calcium  CTSH  
2835.29 --  Other: As specified for split subheading 
ex2835.29(a) --- Of trisodium CTSHS  
ex2835.29(b) --- Othe r CTSHS  
 - Polyphosphates:  
2835.31 --  Sodium triphosphate (sodium tripolyphosphate)  CTSH  
2835.39 --  Othe r CTSH, except from split heading ex28.52 (h)  
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2835.23 entails the transfer of the 
products to HS2007 subheading 2835.29.  Therefor e, the rule can be transposed by splitting 
subheading 2835.29 and setting a "CTSHS" rule for each split.  In addition, mercury 
compounds have been transferred to new HS2007 subheading 28.52.  Therefore, an 
exception to the rule is needed for subheading 2835.39. JOB/RO/3/Rev.1 
 
- 32 - 
 
  45. Heading 28.36 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.36 Carbonates; peroxocarbonates 
(percarbonates); commercial 
ammonium carbonate containing 
ammonium carbamate. 28.36  Carbonates; peroxocarbonates 
(percarbonates); commercial 
ammonium carbonate containing 
ammonium carbamate. Deletion of subheading 
2836.10 and 2836.70 
because of the low 
volume of trade. 
2836.10 -  Commercial ammonium carbonate 
and other ammonium carbonates - (deleted)   
2836.20 - Disodium carbonate 2836.20  - Disodium carbonate   
2836.30 -  Sodium hydrogencarbonate (sodium 
bicarbonate) 2836.30  -  Sodium hydrogencarbonate 
(sodium bicarbonate)  
2836.40 - Potassium carbonates 2836.40  - Potassium carbonates   
2836.50 - Calcium carbonate 2836.50  - Calcium carbonate   
2836.60 - Barium carbonate 2836.60  - Barium carbonate   
2836.70 - Lead carbonates - (deleted)   
 - Other:  - Other:   
2836.91 --  Lithium carbonates 2836.91  --  Lithium carbonates   
2836.92 --  Strontium carbonate 2836.92  --  Strontium carbonate   
2836.99 --  Othe r 2836.99  --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.36 Carbonates; peroxocarbonates (percarbonates ); commercial ammonium carbonate containing 
ammonium carbamate. CTSH  
 
 
HS2002 Description  Rule 
28.36 Carbonates; peroxocarbonates (percarbonates ); commercial ammonium carbonate containing 
ammonium carbamate. CTSH  
 
 
HS 2007 Description  Rule 
28.36 Carbonates; peroxocarbonates (percarbonates); commercial 
ammonium carbonate containing ammonium carbamate. As specified for subheadings  
2836.20 - Disodium carbonate CTSH  
2836.30 - Sodium hydrogencarbonate (sodium bicarbonate)  CTSH  
2836.40 - Potassium carbonates CTSH  
2836.50 - Calcium carbonate CTSH  
2836.60 - Barium carbonate CTSH  
 - Other:  
2836.91 --  Lithium carbonates CTSH  
2836.92 --  Strontium carbonate CTSH  
2836.99 --  Other: As specified for split subheading  
ex2836.99(a) --- Commercial ammonium carbonate and other ammonium 
carbonates CTSHS  
ex2836.99(b) --- Lead carbonates CTSHS  
ex2836.99(c) --- Othe r CTSHS  
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 subheadings 2836.10 and 2836.70 entails the 
transfer of the products to HS2007 subhea ding 2836.99.  Therefore, the rule can be 
transposed by splitting subheading 2836.99 an d setting a "CTSHS" rule for each split.  
46. Heading 28.37 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.37 Cyanides, cyanide oxides and 
complex cyanides. 28.37  Cyanides, cyanide oxides 
and complex cyanides. Compounds of mercury have been 
transferred to new heading 28.52. 
 -  Cyanides and cyanide oxides:  -  Cyanides and cyanide 
oxides:  
2837.11 -- Of sodium 2837.11  -- Of sodium   
2837.19 -- Othe r 2837.19  -- Other  
2837.20 - Complex cyanides 2837.20  - Complex cyanides   
 JOB/RO/3/Rev.1 
 
- 33 - 
 
  (b) Technical rectification 
HS1996 Description  Rule 
28.37 Cyanides, cyanide oxides and complex cyanides.  CTSH  
 
 
HS2002 Description  Rule 
28.37 Cyanides, cyanide oxides and complex cyanides.  CTSH 
  
HS2007 Description  Rule 
28.37 Cyanides, cyanide oxides and complex cyanides.  As specified for subheadings  
 - Cyanides and cyanide oxides:  
2837.11 -- Of sodium CTSH 
2837.19 -- Othe r CTSH, except from ex28.52(i)  
2837.20 - Complex cyanides CTSH, except from ex28.52(j)  
 
(c) Comments by the Secretariat 
 Mercury compounds classified in HS2002 subheadings 2837.19 and 2837.20 have been 
transferred to new HS2007 heading 28.52. Therefore, the rectification of the above-
mentioned subheadings requires the addition of an exception to the CTSH rule. 
47. Heading 28.38 
(a) HS change 
HS2002 Description  HS2007 Description  Reason for change  
28.38 Fulminates, cyanates 
and thiocyanates. - (deleted)  Deletion of heading 28.38 because 
of the low volume of trade.  
  28.42 Other salts of inorganic acids or 
peroxoacids (including aluminosilicates 
whether or not chemically defined), 
other than azides. At the same time, compounds of 
mercury of heading 28.38 and 
subheading 2842.90 have been 
transferred to new heading 28.52. 
  2842.10 -   Double or complex silicates, 
including aluminosilicates whether or 
not chemically defined  
  2842.90 - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.38 Fulminates, cyanates and thiocyanates.  CTH 
28.42 Other salts of inorganic acids or peroxoacids, excluding azides  CTSH  
 
HS2002 Description  Rule 
28.38 Fulminates, cyanates and thiocyanates.  CTH 
 
 
HS 200220 Description  Rule 
28.42 
  Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not chemically defined), other than azides As specified for subheadings 
 
2842.10 
 - Double or complex silicates, including 
aluminosilicates whether or not chemically defined As specified for split subheading 
ex2842.10(a)  
 -- Non-chemically defined aluminosilicates
 
 CTSHS, except from subheadings 3006.70, 
3824.90, 3825.20, 3825.49, 3825.50, 3825.61, 
3825.69,  3825.90, split subheading ex3006.80(l), 
ex3825.30(a), ex3825.41(b) (other than perhalogenated waste organic solvents)  
ex2842.10(b) -- Others CTSHS 
2842.90 - Othe r CTSH  
 
 
HS 2007 Description  Rule 
28.42 Other salts of inorganic acids or peroxoacids (including 
aluminosilicates whether or not chemically defined), other than azides. As specified for subheadings
  
                                               
20 Rule for heading 28.42, in accordance with  technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 34 - 
 
  HS 2007 Description  Rule 
2842.10 
 - Double or complex silicates, including aluminosilicates 
whether or not chemically defined As specified for split subheading 
ex2842.10(a) 
 
 -- Non-chemically defined aluminosilicates  
 
 
 CTSHS, except from subheading 3006.70, 
3824.90, 3825.20, 3825.49, 3825.50, 3825.61, 
3825.69, 3825.90, split subheading ex3006.92(l), 
ex3825.30(a), ex3825.41(b) (other than perhalogenated waste organic solvents), or split heading ex28.52(m) 
ex2842.10(b) -- Others CTSHS, except from split heading ex28.52(m)  
2842.90 - Othe r As specified for split subheading 
ex2842.90(a) -- Fulminates, cyanates and thiocyanates.  CTSHS, except from split heading ex28.52(k)  
ex2842.90(b) -- Othe r CTSHS, except from split heading ex28.52(n)  
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 head ing 28.38 entails the transfer of the 
products to HS2007 subheading 2842.90 and new heading 28.52.  Therefore, the rule can 
be transposed by splitting subheading 2842.90 and setting a "CTSHS" rule for each split. In 
addition, mercury compounds from HS2002 headings 28.38 and 28.42 have been transferred to new HS2007 subheading 28.52. Ther efore, an exception to the rule is needed 
for split subheading ex2842.10(a), ex2842.90(a) and ex2842.90(b).  Finally, it shoud be 
noted that HS2002 subheading 3006.80 has been renumbered 3006.92 in HS2007.  
48. Heading 28.39 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
28.39 Silicates; commercial alkali 
metal silicates. 28.39  Silicates; commercial 
alkali metal silicates. Deletion of subheading 2839.20 
because of the low volume of trade. 
 - Of sodium:  - Of sodium:   
2839.11 --  Sodium metasilicates 2839.11  --  Sodium metasilicates   
2839.19 --  Othe r 2839.19  --  Othe r  
2839.20 - Of potassium - (deleted)   
2839.90 - Othe r 2839.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.39 Silicates; commercial alkali metal silicates.  CTSH 
 
 
HS2002 Description  Rule 
28.39 Silicates; commercial alkali metal silicates.  CTSH 
 
 
HS 2007 Description  Rule 
28.39 Silicates; commercial alkali metal silicates.  As specified for subheadings  
 - Of sodium:  
2839.11 -- Sodium metasilicates CTSH 
2839.19 -- Othe r CTSH 
2839.90 - Other: As specified for split subheadings  
ex2839.90(a) -- Of potassium CTSHS 
ex2839.90(b) -- Othe r CTSHS 
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2839.29 entails the transfer of the 
products to HS2007 subheading 2839.90. Therefore, the rule can be transposed by splitting subheading 2839.90 and setting a "CTSHS" rule for each split.  JOB/RO/3/Rev.1 
 
- 35 - 
 
  49. Heading 28.41 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.41 Salts of oxometallic or 
peroxometallic acids. 28.41  Salts of oxometallic or 
peroxometallic acids. Deletion of subheading 2841.10 
and 2841.20 because of the low 
volume of trade. 
 At the same time, compounds of mercury have been transferred to new heading 28.52. 
2841.10 - Aluminates - (deleted)   
2841.20 - Chromates of zinc or of lead -  (deleted)   
2841.30 - Sodium dichromate 2841.30  - Sodium dichromate   
2841.50 - Other chromates and 
dichromates; peroxochromates 2841.50  -  Other chromates and 
dichromates; peroxochromates  
 -  Manganites, manganates and 
permanganates:  -  Manganites, manganates 
and permanganates:  
2841.61 --  Potassium permanganate 2841.61  --  Potassium permanganate   
2841.69 -- Othe r 2841.69  -- Other  
2841.70 - Molybdates 2841.70  - Molybdates   
2841.80 - Tungstates (wolframates) 2841.80  - Tungstates (wolframates)   
2841.90 - Othe r 2841.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.41 Salts of oxometallic or peroxometallic acids.  CTSH 
 
 
HS 200221 Description  Rule 
28.41 Salts of oxometallic or peroxometallic acids  As specified for subheadings 
2841.10 - Aluminates  CTSH  
2841.20 - Chromates of zinc or of lead CTSH  
2841.30 - Sodium dichromate CTSH  
2841.50 - Other chromates and dichromates; peroxochromates  As specified for split subheading 
ex2841.50(a) 
ex2841.50(b) - - Potassium dichromate 
- - Other CTSHS  
CTSHS 
 
2841.61 2841.69 - Manganites, manganates and permanganates:
 
- - Potassium permanganate 
- - Other  
CTSH CTSH 
2841.70 - Molybdates  CTSH  
2841.80 - Tungstates (wolframates) CTSH  
2841.90 - Othe r CTSH  
 
 
HS 2007 Description  Rule 
28.41 Salts of oxometallic or peroxometallic acids.  As specified by subheading 
2841.30 - Sodium dichromate CTSH  
2841.50 - Other chromates and dichromates; peroxochromates  As specified for split subheading 
ex2841.50(a) - - Potassium dichromate CTSHS  
ex2841.50(b) -- Chromates of zinc or of lead CTSHS  
ex2841.50(c) - - Othe r CTSHS, except for split heading 28.52(l)  
2841.61 -- Potassium permanganate CTSH  
2841.69 -- Othe r CTSH  
2841.70 - Molybdates CTSH  
2841.80 - Tungstates (wolframates) CTSH  
2841.90 - Othe r As specified for split subheading 
ex2841.90(a) -- Aluminates  CTSHS  
ex2841.90(b) -- Othe r CTSHS  
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subheadings 2841.10 and 2841.20 entails the 
transfer of their products to HS2007 subheadings 2841.90 and 2841.50, respectively. Therefore, the rule can be transposed by creati ng an additional split to subheading 2841.50 
and setting a "CTSHS" rule for it; subheading  2841.90 needs to be splitted and a "CTSHS" 
rule is required for each split. In addition, mercury compounds have been transferred to new 
                                               
21 As per recommendation 1 in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 36 - 
 
  HS2007 subheading 28.52.  Therefore, an exception to the rule is needed for split 
subheading ex2841.50(c). 
50. Heading 28.42 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
28.42 Other salts of inorganic acids 
or peroxoacids (including 
aluminosilicates whether or not chemically defined), other than azides. 28.42
 Other salts of inorganic acids 
or peroxoacids (including 
aluminosilicates whether or not chemically defined), other than azides. Deletion of heading 28.38 because 
of the low volume of trade.  
2842.10 -  Double or complex 
silicates, including 
aluminosilicates whether or 
not chemically defined 2842.10  -  Double or complex 
silicates, including 
aluminosilicates whether or 
not chemically defined At the same time, compounds of 
mercury of heading 28.38 and 
subheading 2842.90 have been 
transferred to new heading 28.52. 
2842.90 - Othe r 2842.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.42 Other salts of inorganic acids or peroxiacids, excluding azides  CTSH 
 
 
HS 200222 Description  Rule 
28.42 
 Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not chemically defined), other than azides As specified for subheadings 
 
2842.10 
 - Double or complex silicates, including 
aluminosilicates whether or not chemically defined As specified for split subheading 
2842.10(a)    -- Non-chemically defined aluminosilicates
 CTSHS, except from subheading 3006.70, 3824.90, 
3825.20, 3825.49, 3825.50, 3825.61, 3825.69,  
3825.90, split subheading ex3006.80(l), ex3825.30(a), ex3825.41(b) (other than 
perhalogenated waste organic solvents) 
2842.10(b) -- Others CTSHS  
2842.90 - Othe r CTSH  
 
 
HS 2007 Description  Rule 
28.42 Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not chemically 
defined), other than azides.  
2842.10 
 - Double or complex silicates, including 
aluminosilicates whether or not chemically defined As specified for split subheading 
ex2842.10(a) 
 
 
 -- Non-chemically defined aluminosilicates  
 
 CTSHS, except from subheading 3006.70, 3824.90, 
3825.20, 3825.49, 3825.50, 3825.61, 3825.69, 
3825.90, split subheading ex3006.92(l), 
ex3825.30(a), ex3825.41(b) (other than perhalogenated waste organic solvents), and split heading ex28.52(m) 
ex2842.10(b) -- Others CTSHS, except from  split heading ex28.52(m)  
2842.90 - Othe r As specified for split subheading 
ex2842.90(a) -- Fulminates, cyanates and thiocyanates.  CTSHS, except from split heading ex28.52(k)  
ex2842.90(b) -- Othe r CTSHS, except from split heading ex28.52(n)  
 
(c) Comments by the Secretariat 
 A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 head ing 28.38 entails the transfer of the 
products to HS2007 subheading 2842.90 and new heading 28.52.  Therefore, the rule can be transposed by splitting subheading 2842.90 and setting a "CTSHS" rule for each split.  
In addition, mercury compounds from HS2002 headings 28.38 and 28.42 have been 
transferred to new HS2007 subheading 28.52. Ther efore, an exception to the rule is needed 
for split subheading ex2842.10(a), ex2842.90(a ) and ex2842.90(b). Finally, it shoud be 
noted that HS2002 subheading 3006.80 has been renumbered 3006.92 in HS2007.  
                                               
22 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 37 - 
 
  51. Heading 28.43 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.43 Colloidal precious metals; inorganic 
or organic compounds of precious 
metals, whether or not chemically 
defined; amalgams of precious metals. 28.43
 Colloidal precious metals; inorganic 
or organic compounds of precious 
metals, whether or not chemically 
defined; amalgams of precious metals. Compounds of 
mercury have been 
transferred to new 
heading 28.52. 
2843.90 -  Other compounds; amalgams 2843.90  -  Other compounds; amalgams   
 
(b) Technical rectification 
HS1996 Description  Rule 
28.43 Colloidal precious metals; inorganic or organic compounds  of precious 
metals, whether or not chemically defined; amalgams of precious metals. CTSH 
 
 
HS2002 Description  Rule 
28.43 Colloidal precious metals; inorganic or organic compounds of precious 
metals, whether or not chemically defined; amalgams of precious metals. CTSH 
 
 
HS2007 Description  Rule 
28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, 
whether or not chemically defined; amalgams of precious metals. As specified for subheadings  
2843.10 - Colloidal precious metals CTSH 
 -  Silver compounds:  
2843.21 --  Silver nitrate  CTSH 
2843.29 --  Othe r CTSH 
2843.30 - Gold compounds CTSH 
2843.90 - Other compounds; amalgams CTSH, except from split heading 
ex28.52(o) 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 subheading 2843.90 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectification of the subheading 2843.90 requires the 
addition of an exception to the CTSH rule. 
52. Heading 28.48 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
28.48 Phosphides, whether or not 
chemically defined, excluding 
ferrophosphorus. 28.48  Phosphides, whether or not 
chemically defined, excluding 
ferrophosphorus. Compounds of mercury have 
been transferred to new 
heading 28.52. 
 
(b) Technical rectification 
HS1996 Description  Rule 
28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus.  CTH 
 
 
HS2002 Description  Rule 
28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus.  CTH 
  
HS2007 Description  Rule 
28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus.  CTH, except from split heading 
ex28.52(p) 
 JOB/RO/3/Rev.1 
 
- 38 - 
 
  (c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 heading 28.48 have been transferred to new 
HS2007 heading 28.52. Therefore, the rectification of the heading 28.48 requires the 
addition of an exception to the CTH rule. 
53. Heading 28.49 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
28.49 Carbides, whether or not 
chemically defined. 28.49  Carbides, whether or not 
chemically defined. Compounds of mercury have been 
transferred to new heading 28.52. 
2849.90 - Othe r 2849.90  - Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.49 Carbides, whether or not chemically defined.  CTSH 
 
 
HS2002 Description  Rule 
28.49 Carbides, whether or not chemically defined.  CTSH 
  
HS2007 Description  Rule 
28.49 Carbides, whether or not chemically defined.  As specified for subheadings 
2849.10 - Of calcium CTSH  
2849.20 - Of silicon CTSH  
2849.90 - Other: CTSH, except from split heading ex28.52(q)  
 (c) Comments by the Secretariat 
Mercury compounds classified in HS2002 subheading 2849.20 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectificatio n of this subheading requires the addition 
of an exception to the CTSH rule. 
54. Heading 28.50 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.50 Hydrides, nitrides, azides, 
silicides and borides, whether or not chemically defined, other 
than compounds which are also 
carbides of heading 28.49. 28.50
 Hydrides, nitrides, azides, silicides 
and borides, whether or not chemically defined, other than 
compounds which are also carbides 
of heading 28.49. Compounds of mercury 
have been transferred to new heading 28.52. 
 
(b) Technical rectification 
HS1996 Description  Rule 
28.50 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, 
other than compounds which are also carbides of heading 28.49. CTH 
 
 
HS2002 Description  Rule 
28.50 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, 
other than compounds which are also carbides of heading 28.49. CTH 
 
 
HS2007 Description  Rule 
28.50 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, 
other than compounds which are also carbides of heading 28.49. CTH, except from split 
heading ex28.52(r) 
 JOB/RO/3/Rev.1 
 
- 39 - 
 
  (c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 heading 28.50 have been transferred to new 
HS2007 heading 28.52. Therefore, the rectificatio n of the heading requires the addition of 
an exception to the CTH rule. 
55. Heading 28.51 and 28.53 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
28.51 Other inorganic compounds 
(including distilled or conductivity water and water of similar purity); 
liquid air (whether or not rare gases 
have been removed); compressed air; amalgams, other than amalgams of precious metals. 28.51
 (deleted)  Compounds of mercury 
have been transferred to new heading 28.52 and 
heading 28.51 has been 
renumbered as 28.53. 
  28.53  Other inorganic compounds 
(including distilled or conductivity 
water and water of similar purity); 
liquid air (whether or not rare 
gases have been removed); 
compressed air; amalgams, other 
than amalgams of precious metals.  
 
(b) Technical rectification 
HS1996 Description  Rule 
28.51 Other inorganic compounds (including distilled or conductivity water and water of 
similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. CTH 
 
 
HS2002 Description  Rule 
28.51 Other inorganic compounds (including distilled or conductivity water and water of 
similar purity); liquid air (whether or not rare gases have been removed); 
compressed air; amalgams, other than amalgams of precious metals. CTH 
 
 
HS2007 Description  Rule 
28.53 Other inorganic compounds (including distilled or conductivity water and water of 
similar purity); liquid air (whether or not rare gases have been removed); compressed 
air; amalgams, other than amalgams of precious metals. CTH, except from split 
heading ex28.52(s). 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 heading 28.51 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectificatio n of the heading requires the addition of 
an exception to the CTH rule.  In addition, heading 28.51 has been renumbered as 28.53. 
56. Heading 28.52 (new heading) 
(a) HS change 
HS2002 Description HS 2007 Description  Reason for change 
- - 28.52 Compounds, inorganic or 
organic, of mercury, excluding amalgams. Creation of a new heading 28.52 for separate 
chemically defined inorganic or organic compounds of mercury, other than amalgams.
23 
 
(b) Technical rectification 
HS 2007 Description  Rule 
28.52 Compounds, inorganic or organic,  of mercury, excluding 
amalgams. As specified for split headings 
                                               
23 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 40 - 
 
  HS 2007 Description  Rule 
ex28.52(a) -Of mercury oxides or hydroxide CTHS, except from subheading 2825.90. 
ex28.52(b) -Of mercury chlorides CTHS, except from split subheading ex2827.39(e)  
ex28.52(c) -Of mercury chloride oxides and chloride hydroxides  CTHS, except from subheading 2827.49 
ex28.52(d) -Of mercury iodides and mercury iodides oxides  CTHS, except from subheading 2827.60 
ex28.52(e) - Of mercury sulphides; mercury polysulphides  CTHS, except from split subheading ex2830.90(c)  
ex28.52(f) - Of mercury sulphates CTHS, except from split subheading ex2833.29(c)  
ex28.52(g) -Of mercury nitrates CTHS, except from split subheading ex2834.29 (b).  
ex28.52(h) - Of mercury polyphosphates CTHS, except from subheading 2835.39  
ex28.52(i) - Of mercury cyanides and oxycyanide  CTHS, except from subheading 2837.19 
ex28.52(j) - Of  mercury complex cyanides CTHS, except from subheading 2837.20 
ex28.52(k) - Of mercury fulminates, cyanates and thyocyanates  CTHS, except from split subheading ex2842.90(a)  
ex28.52(l) - Of mercury chromates, dichromates and 
peroxochromates CTHS, except from split subheading ex2841.50(c)  
ex28.52(m) - Of mercury double or complex silicates, including 
aluminosilicicates CTHS, except split  subheadings ex2842.10(a)or  
ex2842.10(b) 
ex28.52(n) - Of other salts of inorganic acids or peroxoacids of 
mercury CTHS, except subheading ex2842.90(b) 
ex28.52(o) - Of inorganic and organic compounds of precious 
metals with Mercury CTHS, except from subheading 2843.90. 
ex28.52(p) - Of mercury phosphides CTHS, except from heading 28.48 
ex28.52(q) - Of carbides of mercury CTHS, except from subheading 2849.90 
ex28.52(r) - Of  mercury hydrides , nitrides, azides , silicides and 
borides CTHS, except from heading 28.50 
ex28.52(s) - Of other inorganic compounds of mercury  CTHS, except from heading 28.53 
ex28.52(t) - Of mercury lactic acid, its salts and esters  CTHS, except from subheading 2918.11 
ex28.52(u) - Of other mercury organo-inorganic compounds  CTHS, except from heading 29.31 
ex28.52(v) - Of mercury heterocyclic compounds with oxygen 
hetero-atom(s) only. CTHS, except from subheading 2932.99 
ex28.52(w) Of other mercury Heterocyclic compounds with nitrogen 
hetero-atom(s) only CTHS, except from subheading 2934.99 
ex28.52(x) - Of other Mercury tanning extracts of vegetable origin; 
tannins and their salts, ethers, asters and other derivatives.  CTHS, except from subheading ex32.01(b) 
ex28.52(y) - Of inorganic Mercury products of a kind used as 
luminophores CTHS,  except from subheading 3206.50 
ex28.52(z) Of mercury Albumins (including concentrates of two or 
more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), 
albuminates and other albumin derivatives. CTHS, except from subheading 3502.90 
ex28.52(zi) Of mercury Peptones and their derivatives; other 
protein substances and their derivatives, not elsewhere 
specified or included; hide powder, whether or not 
chromed. CTHS, except from subheading 35.04 
ex28.52(zii) Of other Mercury Chemical preparations for 
photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or 
put up for retail sale in a form ready for use. CTHS, except f
rom subheading 37.07 
ex28.52(ziii) Of mercury Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or laboratory reagents 
whether or not on a backing, other than those of 
heading 30.02 or 30.06; certified reference materials. CTHS, except f rom subheading 38.22 
 
(c)  Comments by the Secretariat 
In HS2007, new heading 28.52 was created to group chemically defined inorganic or organic 
compounds of mercury, other than amalgams cl assified in different chapters of the HS 
nomenclature (ex28, ex29, ex32, ex35, ex37, and ex38).  For the mechanical transposition 
of the rule, split headings were created in order to respect the outcome of the original rule of each category of goods.  
 JOB/RO/3/Rev.1 
 
- 41 - 
 
  57. Heading 29.03 
(a) HS change 
HS2002 Description  HS2007 Description  Reason for change 
29.03 Halogenated 
derivatives of 
hydrocarbons. 29.03 Halogenated derivatives of 
hydrocarbons. Subheading 2903.30 has been subdivided 
and deleted to create new subheading 
2903.31 for ethylene dibromide (ISO) and 
consequently, creation of new subheading 2903.39.
24 
2903.30 - Fluorinated, 
brominated or 
iodinated derivatives of 
acyclic hydrocarbons  -  Fluorinated, brominated or 
iodinated derivatives of 
acyclic hydrocarbons:  
  2903.31 --   Ethylene dibromide (ISO) 
(1,2-dibromoethane)  
  2903.39 --  Othe r  
 -Halogenated 
derivatives of hydrocarbons.  -
  Halogenated derivatives of 
cyclanic, cyclenic or cycloterpenic hydrocarbons: New subheading 2903.52 has been 
created for aldrin (ISO), chlordane (ISO), and heptachlor (ISO).
25 
2903.51 --1,2,3,4,5,6-
Hexachlorocyclohexane 2903.51 --  1,2,3,4,5,6-
Hexachlorocyclohexane (HCH 
(ISO)), including lindane 
(ISO, INN)  
  2903.52 --   Aldrin (ISO), chlordane 
(ISO) and heptachlor (ISO)  
2903.59 --Othe r 2903.59 --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons.  CTSH  
 
HS200226 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons  As specified for subheadings  
 - Saturated chlorinated derivatives of acyclic hydrocarbons:   
2903.11 -- Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride) CTSH  
2903.12 -- Dichloromethane (methylene chloride)  CTSH  
2903.13 -- Chloroform (trichloromethane) CTSH  
2903.14 -- Carbon tetrachloride CTSH  
2903.15 -- 1,2-Dichloroethane (ethylene dichloride)  CTSH  
2903.19 -- Othe r CTSH, or change from or to 1,2-
Dichloropropane (propylene dichloride) and 
dichlorobutanes of this subheading. 
 - Unsaturated chlorinated derivatives of acyclic hydrocarbons:   
2903.21 -- Vinyl chloride (chloroethylene) CTSH  
2903.22 -- Trichloroethylene CTSH  
2903.23 -- Tetrachloroethylene (perchloroethylene)  CTSH  
2903.29 -- Othe r CTSH  
2903.30 - Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons CTSH  
 - Halogenated derivatives of acyclic hydrocarbons containing two 
or more different halogens:  
2903.41 -- Trichlorofluoromethane CTSH  
2903.42 -- Dichlorodifluoromethane CTSH  
2903.43 -- Trichlorotrifluoroethanes CTSH  
2903.44 --Dichlorotetrafluoroethanes and chloropentafluoroethane  CTSH  
2903.45 -- Other derivatives perhalogenated only with fluorine and 
chlorine CTSH  
2903.46 -- Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes CTSH  
2903.47 -- Other perhalogenated derivatives  CTSH  
2903.49 -- Othe r CTSH  
 - Halogenated derivatives of cyclanic,  cyclenic or cycloterpenic 
hydrocarbons:  
2903.51 -- 1,2,3,4,5,6-Hexachlorocyclohexane  CTSH  
2903.59 -- Othe r CTSH  
                                               
24 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. 
25 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. 
26 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 42 - 
 
  HS200226 Description  Rule 
 - Halogenated derivatives of aromatic hydrocarbons:  CTSH  
2903.61 -- Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  CTSH  
2903.62 -- Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis( p-
chlorophenyl)ethane) CTSH  
2903.69 -- Othe r CTSH  
 
 
HS2007 Description  Rule 
29.03 Halogenated derivatives of hydrocarbons.  As specified for subheadings 
 -Saturated chlorinated derivatives of acyclic hydrocarbons:   
2903.11 --Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride) CTSH  
2903.12 --Dichloromethane (methylene chloride)  CTSH  
2903.13 --Chloroform (trichloromethane) CTSH  
2903.14 --Carbon tetrachloride CTSH  
2903.15 --Ethylene dichloride (ISO) (1,2-dichloroethane)  CTSH  
2903.19 -- Othe r CTSH, or change from or to 1,2-
Dichloropropane (propylene dichloride) and 
dichlorobutanes of this subheading. 
 - Unsaturated chlorinated derivatives of acyclic hydrocarbons:   
2903.21 -- Vinyl chloride (chloroethylene) CTSH  
2903.22 -- Trichloroethylene CTSH  
2903.23 -- Tetrachloroethylene (perchloroethylene)  CTSH  
2903.29 -- Othe r CTSH  
 - Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons:  
2903.31 -- Ethylene dibromide (ISO) (1,2-dibromoethane)  CTSH, except from subheading 2903.39  
2903.39 -- Othe r CTSH, except from subheading 2903.31  
 - Halogenated derivatives of acyclic hydrocarbons containing two 
or more different halogens:  
2903.41 -- Trichlorofluoromethane CTSH  
2903.42 -- Dichlorodifluoromethane CTSH  
2903.43 -- Trichlorotrifluoroethanes CTSH  
2903.44 -- Dichlorotetrafluoroethanes and chloropentafluoroethane  CTSH  
2903.45 -- Other derivatives perhalogenated only with fluorine and 
chlorine CTSH  
2903.46 -- Bromochlo rodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes CTSH  
2903.47 -- Other perhalogenated derivatives CTSH  
2903.49 -- Othe r CTSH  
 - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic 
hydrocarbons:  
2903.51 -- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including 
lindane (ISO, INN) CTSH  
2903.52 -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  CTSH, except from subheading 2903.59  
2903.59 -- Othe r CTSH, except from subheading 2903.52  
 - Halogenated derivatives of aromatic hydrocarbons:   
2903.61 -- Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  CTSH  
2903.62 -- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane 
(INN), 1,1,1-trichloro-2,2-bis( p-chlorophenyl)ethane) CTSH  
2903.69 -- Othe r CTSH  
 
(c)  Comments by the Secretariat 
HS2002 subheading 2903.30 has been split into HS2007 subheadings 2903.31 and 2903.39. 
The CTSH rule was kept in the new subheadings and exceptions were added to the rule in 
order to prevent widening the scope of the RoO.  In addition, subheading 2903.52 was 
created to provide for Aldrin, chlordane and heptachlor, which were previously classified in subheading 2903.59.  A CTSH rule was copied in the new subheading and exceptions were 
added. 
 58. Heading 29.05 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.05 Acyclic alcohols and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. 29.05
 Acyclic alcohols and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. Deletion of subheading 
2905.15 because of the low volume of trade. 
 -Saturated monohydric alcohols:  -Saturated monohydric alcohols:   
2905.11 --Methanol (methyl alcohol) 2905.11  --Methanol (methyl alcohol)   
2905.12 --Propan-1-ol (propyl alcohol) 
and propan-2-ol (isopropyl 
alcohol) 2905.12  --Propan-1-ol (propyl alcohol) 
and propan-2-ol (isopropyl 
alcohol)  JOB/RO/3/Rev.1 
 
- 43 - 
 
  HS2002 Description HS2007  Description  Reason for change  
2905.13 --Butan-1-ol (n-butyl alcohol) 2905.13  --Butan-1-ol (n-butyl alcohol)   
2905.14 --Other butanols  2905.14  --Other butanols   
2905.15 --Pentanol (amyl alcohol) and 
isomers thereof - (deleted)   
2905.16 --Octanol (octyl alcohol) and 
isomers thereof 2905.16  --Octanol (octyl alcohol) and 
isomers thereof  
2905.17 --  Dodecan-1-ol (lauryl alcohol), 
hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl 
alcohol) 2905.17
 --Dodecan-1-ol (lauryl alcohol), 
hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl 
alcohol)  
2905.19 --Othe r 2905.19  --Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated  derivatives. CTSH 
 
 
HS200227 Description  Rule 
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives. As specified for subheading 
 -  Saturated monohydric alcohols:  
2905.11 --  Methanol (methyl alcohol) CTSH  
2905.12 --  Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol) CTSH  
2905.13 --  Butan-1-ol (n-butyl alcohol) CTSH  
2905.14 --  Other butanols CTSH  
2905.15 --  Pentanol (amyl alcohol) and isomers thereof  CTSH  
2905.16 --  Octanol (octyl alcohol) and isomers thereof  CTSH  
2905.17 --  Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) 
and octadecan-1-ol (stearyl alcohol) CTSH  
2905.19 --  Othe r CTSH  
 -  Unsaturated monohydric alcohols:   
2905.22 --  Acyclic terpene alcohols CTSH  
2905.29 --  Othe r CTSH  
 -  Diols:  
2905.31 --  Ethylene glycol (ethanediol) CTSH  
2905.32 --  Propylene glycol (propane-1,2-diol)  CTSH  
2905.39 --  Othe r CTSH  
 -  Other polyhydric alcohols:  
2905.41 --  2-Ethyl-2-(hydroxymethyl)propane-1,3-diol 
(trimethylolpropane) CTSH  
2905.42 --  Pentaerythritol CTSH  
2905.43 --  Mannitol CTSH  
2905.44 --  D-glucitol (sorbitol) CTSH  
2905.45 --  Glycerol CTSH  
2905.49 --  Othe r CTSH  
 - Halogenated, sulphonated, nitrated or nitrosated derivatives of 
acyclic alcohols:  
2905.51 -- Ethchlorvynol (INN) CTSH, except from subheading 2905.59  
2905.59 -- Othe r CTSH, except from subheading 2905.51  
 
HS 2007 Description  Rule 
29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated 
or nitrosated derivatives. As specified for subheading 
2905.11 --Methanol (methyl alcohol) CTSH  
2905.12 --Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol) CTSH  
2905.13 --Butan-1-ol (n-butyl alcohol)  CTSH  
2905.14 --Other butanols CTSH  
2905.16 --Octanol (octyl alcohol) and isomers thereof  CTSH  
2905.17 --Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl 
alcohol) and octadecan-1-ol (stearyl alcohol) CTSH  
2905.19 --Othe r As specified for split subheading 
ex2905.19(a) ---Pentanol (amyl alcohol) and isomers thereof  CTSHS  
ex2905.19(b) --- Othe r CTSHS  
 - Unsaturated monohydric alcohols:   
2905.22 -- Acyclic terpene alcohols CTSH  
2905.29 -- Othe r CTSH  
 - Diols:  
2905.31 -- Ethylene glycol (ethanediol) CTSH  
2905.32 -- Propylene glycol (propane-1,2-diol)  CTSH  
2905.39 -- Othe r CTSH  
                                               
27 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 44 - 
 
  HS 2007 Description  Rule 
 - Other polyhydric alcohols:  
2905.41 -- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol 
(trimethylolpropane) CTSH  
2905.42 -- Pentaerythritol CTSH  
2905.43 -- Mannitol  CTSH  
2905.44 -- D-glucitol (sorbitol) CTSH  
2905.45 -- Glycerol  CTSH  
2905.49 -- Othe r CTSH  
 - Halogenated, sulphonated, nitr ated or nitrosated derivatives 
of acyclic alcohols:  
2905.51 -- Ethchlorvynol (INN) CTSH, except from subheading 2905.59  
2905.59 -- Othe r CTSH, except from subheading 2905.51  
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 subhea ding 2905.15 entails the transfer of the 
products to HS2007 subheading 2905.19.  Therefor e, the rule can be transposed by splitting 
the subheading and setting a "CTSHS" rule for each split. 
 59. Heading 29.06 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.06 Cyclic alcohols and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives. 29.06
 Cyclic  alcohols and their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives. Deletion of subheading 
2906.14 because of the low volume of trade. 
 -Cyclanic, cyclenic or 
cycloterpenic:  -Cyclanic, cyclenic or 
cycloterpenic:  
2906.11 --Menthol 2906.11  --Menthol   
2906.12 --Cyclohexanol, 
methylcyclohexanols and 
dimethylcyclo-hexanols 2906.12  --Cyclohexanol, 
methylcyclohexanols and 
dimethylcyclo-hexanols  
2906.13 --Sterols and inositols 2906.13  --Sterols and inositols   
2906.14 --Terpineols - (deleted)   
2906.19 --Othe r 2906.19  --Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.06 Cyclic alcohols and their halogenated, sulphona ted, nitrated or nitrosated derivatives. CTSH 
 
 
HS2002 Description  Rule 
29.06 Cyclic alcohols and their halogenated, sulphona ted, nitrated or nitrosated derivatives. CTSH 
 
HS 2007 Description  Rule 
29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives. As specified for subheading  
 -Cyclanic, cyclenic or cycloterpenic:   
2906.11 --Menthol CTSH  
2906.12 --Cyclohexanol, methylcyclohexanols and dimethylcyclo-hexanols  CTSH  
2906.13 --Sterols and inositols CTSH  
2906.19 --Othe r As specified for split subheading  
ex2906.19(a) ---Terpineols  CTSHS 
ex2906.19(b) ---Othe r CTSHS 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2906.14 entails the transfer of the 
products to HS2007 subheading 2906.19.  Therefor e, the rule can be transposed by splitting 
the subheading and setting a "CTSHS" rule for each split. 
 JOB/RO/3/Rev.1 
 
- 45 - 
 
  60. Heading 29.07 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.07 Phenols; phenol-alcohols. 29.07  Phenols; phenol-alcohols.  Deletion of subheading 2907.14 
because of the low volume of 
trade. 
 -Monophenols:  -Monophenols:   
2907.11 --Phenol (hydroxybenzene) 
and its salts 2907.11  --Phenol (hydroxybenzene) 
and its salts  
2907.12 --Cresols and their salts 2907.12  --Cresols and their salts   
2907.13 --Octylphenol, nonylphenol and 
their isomers; salts thereof 2907.13  --Octylphenol, nonylphenol 
and their isomers; salts thereof  
2907.14 --Xylenols and their salts - (deleted)   
2907.15 --Naphthols and their salts 2907.15  --Naphthols and their salts   
2907.19 --Othe r 2907.19  --Othe r  
 - Polyphenols; phenol-
alcohols:  -  Polyphenols; phenol-
alcohols:  
2907.21 -- Resorcinol and its salts 2907.21  -- Resorcinol and its salts   
2907.22 -- Hydroquinone (quinol) and 
its salts 2907.22  -- Hydroquinone (quinol) and 
its salts  
2907.23 -- 4,4'-Isopropylidenediphenol 
(bisphenol A, 
diphenylolpropane) and its 
salts 2907.23  -- 
4,4'-Isopropylidenediphenol 
(bisphenol A, 
diphenylolpropane) and its 
salts  
2907.29 -- Othe r 2907.29  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
29.07 Phenols; phenol-alcohols.  CTSH 
 
 
HS 200228 Description  Rule 
29.07 Phenols; phenol-alcohols. As specified for split headings  
 -Monophenols:   
2907.11 --Phenol (hydroxybenzene) and its salts  CTSH  
2907.12 --Cresols and their salts CTSH  
2907.13 --Octylphenol, nonylphenol and their isomers; salts thereof  CTSH  
2907.15 --Naphthols and their salts CTSH  
2907.19 --Othe r CTSH  
 - Polyphenols; phenol-alcohols:  
2907.21 -- Resorcinol and its salts CTSH  
2907.22 -- Hydroquinone (quinol) and its salts  CTSH  
2907.23 -- 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and 
its salts CTSH  
2907.29 -- Othe r CTSH, or change from or to phenol-
alcohols of this subheading 
 
HS 2007 Description  Rule 
29.07 Phenols; phenol-alcohols. As specified for subheading   
 -Monophenols:  
2907.11 --Phenol (hydroxybenzene) and its salts  CTSH  
2907.12 --Cresols and their salts CTSH  
2907.13 --Octylphenol, nonylphenol and their isomers; salts thereof  CTSH  
2907.15 --Naphthols and their salts CTSH  
2907.19 --Othe r As specified for split subheading  
ex2907.19(a) --- Xylenols and their salts CTSHS  
ex2907.19(b) --- Othe r CTSHS  
 - Polyphenols; phenol-alcohols:   
2907.21 -- Resorcinol and its salts CTSH  
2907.22 -- Hydroquinone (quinol) and its salts  CTSH  
2907.23 -- 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) 
and its salts CTSH  
2907.29 -- Othe r CTSH,  or change from or to phenol-
alcohols of this subheading 
 
                                               
28 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 46 - 
 
  (c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 subhea ding 2907.14 entails the transfer of the 
products to HS2007 subheading 2907.19. Therefore, the rule can be transposed by splitting the subheading and setting a "CTSHS" rule for each split. 
 
61. Heading 29.08 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.08 Halogenated, sulphonated, 
nitrated or nitrosated 
derivatives of phenols or 
phenol-alcohols. 29.08  Halogenated, sulphonated, 
nitrated or nitrosated 
derivatives of phenols or 
phenol-alcohols. Creation of new subheading 2908.11 
for pentachlorophenol (ISO). 
2908.10 -Derivatives containing 
only halogen substituents 
and their salts 2908.10  -Derivatives containing only 
halogen substituents and their 
salts: Creation of new subheading 2908.91 
for dinosed (ISO) and deletion of 
subheading 2908.20 because of low 
volume of trade29 
  2908.11  --Pentachlorophenol (ISO)   
  2908.19  --Othe r  
2908.20 -Derivatives containing 
only sulpho groups, their 
salts and esters - (deleted)   
2908.90 -Othe r  -Other:   
  2908.91  --Dinoseb (ISO) and its salts   
  2908.99  --Othe r  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. CTSH 
 
 
HS 2002 Description  Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. CTSH 
 
HS 2007 Description  Rule 
29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives 
of phenols or phenol-alcohols. As specified for subheading 
 -Derivatives containing only halogen substituents and their 
salts:  
2908.11 --Pentachlorophenol (ISO) CTSH, except from subheading 2908.19  
2908.19 --Othe r CTSH, except from subheading 2908.11  
 -Other:  
2908.91 --Dinoseb (ISO) and its salts CTSH, except from split subheading 
ex2908.99(b) 
2908.99 --Othe r As specified for split subheading 
ex2908.99(a) --- Derivatives containing only sulpho groups, their salts and 
esters CTSHS  
ex2908.99(b) --- Othe r CTSHS, except from subheading 2908.91  
 
(c)  Comments by the Secretariat 
Subheadings 2908.11 and 2908.91 have been created to provide separately for 
Pentachlorophenol and Dinoseb, respectively.  The CTSH rule was kept in the new 
subheadings; exceptions were added to the rule in order to prevent widening the scope of 
the RoO.  In addition, HS2002 subheading 2908.20 was deleted and its products are now classified as part of subheading 2908.99. Ther efore, it was necessary to split subheading 
2908.99 and to set a "CTSHS" rule for each split subheading. 
 
                                               
29 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 47 - 
 
  62. Heading 29.09 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.09 Ethers, ethe r-alcohols, 
ether-phenols, ether-alcohol- 
phenols, alcohol peroxides, ether 
peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.09
 Ethers, ethe r-alcohols, 
ether-phenols, ether-alcohol-
phenols, alcohol peroxides, ether 
peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. Deletion of 
subheading 2909.42 
because of the low 
volume of trade. 
 -Ethe r-alcohols and their 
halogenated, sulphonated, nitrated 
or nitrosated derivatives:  -Acyclic ethers and their 
halogenated, sulphonated, nitrated 
or nitrosated derivatives:  
2909.41 --2,2'-Oxydiethanol (diethylene 
glycol, digol) 2909.41  --2,2'-Oxydiethanol (diethylene 
glycol, digol)  
2909.42 --Monomethyl ethers of ethylene 
glycol or of diethylene glycol - (deleted)   
2909.43 --Monobutyl ethers of ethylene 
glycol or of diethylene glycol 2909.43  --Monobutyl ethers of ethylene 
glycol or of diethylene glycol  
2909.44 --Other monoalkylethers of ethylene 
glycol or of diethylene glycol 2909.44  --Other monoalkylethers of ethylene 
glycol or of diethylene glycol  
2909.49 --Othe r 2909.49  --Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.09 Ethers, ethe r-alcohols, ethe r-phenols, ethe r-alcohol-  phenols, alcohol peroxides, ether 
peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
 
HS2002 Description  Rule 
29.09 Ethers, ethe r-alcohols, ethe r-phenols, ethe r-alcohol-phenols, alcohol peroxides, ether 
peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.  CTSH 
 
HS 2007 Description  Rule 
29.09 Ethers, ethe r-alcohols, ethe r-phenols, ethe r-alcohol-phenols, alcohol 
peroxides, ether peroxides, ketone peroxides (whether or not 
chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for subheading
 
 - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated 
derivatives:  
2909.11 -- Diethyl ethe r CTSH 
2909.19 -- Othe r CTSH 
2909.20 - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives CTSH 
2909.30 - Aromatic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives CTSH 
 - Ethe r-alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  
2909.41 --2,2'-Oxydiethanol (diethylene glycol, digol)  CTSH 
2909.43 --Monobutyl ethers of ethylene glycol or of diethylene glycol  CTSH 
2909.44 --Other monoalkylethers of ethylene glycol or of diethylene glycol  As specified for split subheading  
ex2909.44(a) ---Monomethyl ethers of ethylene glycol or of diethylene glycol  CTSHS 
ex2909.44(b) ---Othe r CTSHS 
2909.49 --Othe r CTSH 
2909.50 - Ethe r-phenols, ethe r-alcohol-phenols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives CTSH 
2909.60 - Alcohol peroxides, ether pero xides, ketone peroxides and their 
halogenated, sulphonated, nitrat ed or nitrosated derivatives CTSH 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2909.42 entails the transfer of the 
products to HS2007 subheading 2909.49.  Therefor e, the rule can be transposed by splitting 
the subheading and setting a "CTSHS" rule for each split. 
 JOB/RO/3/Rev.1 
 
- 48 - 
 
  63. Heading 29.10 
(a) HS Change 
HS2002 Description HS 2007  Description  Reason for change  
29.10 Epoxides, epoxyalcohols, 
epoxyphenols and epoxyethers, 
with a three-membered ring, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.10
 Epoxides, epoxyalcohols, 
epoxyphenols and epoxyethers, 
with a three-membered ring, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives. Creation of new 
subheading 2910.40 for 
dieldrin (ISO,DCI)
30 
 
2910.10 -Oxirane (ethylene oxide) 2910.10  -Oxirane (ethylene oxide)   
2910.20 -Methyloxirane (propylene oxide) 2910.20  -Methyloxirane (propylene oxide)   
2910.30 -1-Chloro-2,3-epoxypropane 
(epichlorohydrin) 2910.30  -1-Chloro-2,3-epoxypropane 
(epichlorohydrin)  
  2910.40  -Dieldrin (ISO, INN)   
2910.90 -Othe r 2910.90  -Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered 
ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
 
HS2002 Description  Rule 
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered 
ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
 
HS2007 Description  Rule 
29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered 
ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for  
subheading  
2910.10 -Oxirane (ethylene oxide) CTSH 
2910.20 -Methyloxirane (propylene oxide) CTSH 
2910.30 -1-Chloro-2,3-epoxypropane (epichlorohydrin)  CTSH 
2910.40 -Dieldrin (ISO, INN) CTSH, except from 
subheading 2910.90  
2910.90 -Othe r CTSH, except from 
subheading 2910.40 
 
(c)  Comments by the Secretariat 
Subheading 2910.40 was created to provide for Di eldrin, which was previously classified in 
subheading 2910.90. A CTSH rule was copied in the new subheading and exceptions were 
added to prevent widening the scope of the rule. 
 64. Heading 29.12 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.12 Aldehydes, whether or not with 
other oxygen function; cyclic 
polymers of aldehydes; 
paraformaldehyde. 29.12  Aldehydes, whether or not with 
other oxygen function; cyclic 
polymers of aldehydes; 
paraformaldehyde. Deletion of subheading 
2912.13 because of the 
low volume of trade. 
 -Acyclic aldehydes without other 
oxygen function:  -Acyclic aldehydes without other 
oxygen function:  
2912.11 --Methanal (formaldehyde) 2912.11  --Methanal (formaldehyde)   
2912.12 --Ethanal (acetaldehyde) 2912.12  --Ethanal (acetaldehyde)   
2912.13 --Butanal (butyraldehyde, 
normal isomer) - (deleted)   
2912.19 --Othe r 2912.19  --Othe r  
 
                                               
30 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 49 - 
 
  (b) Technical Rectification 
HS1996 Description  Rule 
29.12 Aldehydes, whether or not with other oxygen  function; cyclic polymers of 
aldehydes; paraformaldehyde. CTSH 
 
 
HS2002 Description  Rule 
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of 
aldehydes; paraformaldehyde. CTSH 
 
 
HS 2007 Description  Rule 
29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers 
of aldehydes; paraformaldehyde. As specified for subheading  
 -Acyclic aldehydes without other oxygen function:   
2912.11 --Methanal (formaldehyde) CTSH 
2912.12 --Ethanal (acetaldehyde) CTSH 
2912.19 --Othe r As specified for split subheading  
ex2912.19(a) ---Butanal (butyraldehyde, normal isomer)  CTSHS 
ex2912.19(b) ---Othe r CTSHS 
 - Cyclic aldehydes without other oxygen function:   
2912.21 -- Benzaldehyde CTSH 
2912.29 -- Othe r CTSH 
2912.30 - Aldehyde-alcohols CTSH 
 - Aldehyde-ethers, aldehyde-phenols  and aldehydes with other oxygen 
function:  
2912.41 -- Vanillin (4-hydroxy-3-methoxybenzaldehyde)  CTSH 
2912.42 -- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  CTSH 
2912.49 -- Othe r CTSH 
2912.50 - Cyclic polymers of aldehydes CTSH 
2912.60 - Paraformaldehyde CTSH 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2912.13 entails the transfer of the 
products to HS2007 subheading 2912.19.  Therefor e, the rule can be transposed by splitting 
the subheading and setting a "CTSHS" rule for each split. 
 65. Heading 29.15 
(a) HS Change 
HS2002 Description HS 2007  Description  Reason for change 
29.15 Saturated acyclic 
monocarboxylic acids and their anhydrides, halides, 
peroxides and peroxyacids; 
their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.15
 Saturated acyclic 
monocarboxylic acids and their anhydrides, halides, 
peroxides and peroxyacids; 
their halogenated, sulphonated, nitrated or nitrosated derivatives. Deletion of subheadings 2915.22 and 
2915.23 because of the low volume of trade.  
 -Acetic acid and its salts; 
acetic anhydride:  -Acetic acid and its salts; 
acetic anhydride: Creation of new subheading 2915.36 
for dinoseb acetate (ISO) and the 
deletion of subheadings 2915.34 and 
2915.35 because of the low volume 
of trade.31 
2915.21 --Acetic acid 2915.21  --Acetic acid   
2915.22 --Sodium acetate  - (deleted)   
2915.23 --Cobalt acetates  - (deleted)   
2915.24 --Acetic anhydride 2915.24  --Acetic anhydride   
2915.29 --Othe r 2915.29  --Othe r  
 -Esters of acetic acid:  -Esters of acetic acid:   
2915.31 --Ethyl acetate 2915.31  --Ethyl acetate   
2915.32 --Vinyl acetate 2915.32  --Vinyl acetate   
2915.33 -- n-Butyl acetate  2915.33  --n-Butyl acetate   
2915.34 --Isobutyl acetate  - (deleted)   
2915.35 --2-Ethoxyethyl acetate - (deleted)   
  2915.36  --Dinoseb (ISO) acetate   
2915.39 --Othe r 2915.39  --Othe r  
                                               
31 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 50 - 
 
  (b) Technical Rectification 
HS1996 Description  Rule 
29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH  
 
 
HS2002 Description  Rule 
29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH  
 
HS 2007 Description  Rule 
29.15 Saturated acyclic monocarboxylic acids and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. As specified for subheading 
2915.11 --  Formic acid CTSH  
2915.12 -- Salts of formic acid CTSH  
2915.13 -- Esters of formic acid CTSH  
 - Acetic acid and its salts; acetic anhydride:   
2915.21 -- Acetic acid  CTSH  
2915.24 -- Acetic anhydride CTSH  
2915.29 -- Othe r As specified for split subheading   
ex2915.29(a) --- Sodium acetate CTSHS  
ex2915.29(b) --- Cobalt acetates CTSHS  
ex2915.29(c) --- Othe r CTSHS  
 - Esters of acetic acid:  
2915.31 -- Ethyl acetate CTSH  
2915.32 -- Vinyl acetate CTSH  
2915.33 -- n-Butyl acetate CTSH  
2915.36 -- Dinoseb (ISO) acetate CTSH, except from split subheading 
ex2915.39(c) 
2915.39 -- Othe r As specified for split subheading 
ex2915.39(a) --- Isobutyl acetate CTSHS  
ex2915.39(b) -- 2-Ethoxyethyl acetate CTSHS  
ex2915.39(c) --- Othe r CTSHS, except from subheading 2915.36  
 
(c)  Comments by the Secretariat 
HS2002 subheadings 2915.22, 2915.23 have been deleted and the producs are now 
classified as part of HS2007 subheading 2915.29.  Therefore, it was necessary to split subheading 2915.29 and to set a "CTSHS" rule for each split subheading.  The same 
approach was followed for subheading 2915.39 that now covers products of deleted HS2002 
subheadings 2915.34 and 2915.35.  In addition, subheading 2915.36 was created to provide 
for Dinoseb acetate, which was previously cl assified as part of HS2002 subheading 2915.39. 
Thefore, it was necessary to add an exception to the "CTSH" rule. 
 
66. Heading 29.16 
(a) HS Change 
HS2002 Description HS 2007  Description  Reason for change  
29.16 Unsaturated acyclic monocarboxylic 
acids, cyclic monocarboxylic acids, 
their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.16
 Unsaturated acyclic monocarboxylic 
acids, cyclic monocarboxylic acids, 
their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. Creation of new 
subheading 2916.36 
for binapacryl (ISO, 
DCI).
32 
 -Aromatic monocarboxylic acids, 
their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  -Aromatic monocarboxylic acids, 
their anhydrides, halides, 
peroxides, peroxyacids and their 
derivatives:  
2916.31 --Benzoic acid, its salts and esters 2916.31  --Benzoic acid, its salts and esters  
2916.32 --Benzoyl peroxide and benzoyl 
chloride 2916.32  --Benzoyl peroxide and benzoyl 
chloride  
2916.34 --Phenylacetic acid and its salts 2916.34  --Phenylacetic acid and its salts   
2916.35 --Esters of phenylacetic acid 2916.35  --Esters of phenylacetic acid   
  2916.36  --Binapacryl (ISO)   
2916.39 --Othe r 2916.39  --Othe r  
                                               
32 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC9 for certain hazardous chemicals and pesticides in internat ional trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 51 - 
 
  (b) Technical Rectification 
HS1996 Description  Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH 
 
 
HS2002 Description  Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS2007 Description  Rule 
29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for subheading  
 - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2916.11 -- Acrylic acid and its salts CTSH  
2916.12 -- Esters of acrylic acid CTSH  
2916.13 -- Methacrylic acid and its salts CTSH  
2916.14 -- Esters of methacrylic acid CTSH  
2916.15 -- Oleic, linoleic or linolenic acids, their salts and esters  CTSH  
2916.19 -- Othe r CTSH  
2916.20 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives CTSH  
 -Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2916.31 --Benzoic acid, its salts and esters CTSH  
2916.32 --Benzoyl peroxide and benzoyl chloride  CTSH  
2916.34 --Phenylacetic acid and its salts CTSH  
2916.35 --Esters of phenylacetic acid CTSH  
2916.36 --Binapacryl (ISO) CTSH, except from subheading 2916.39  
2916.39 --Othe r CTSH, except from subheading 2916.36  
 
(c)  Comments by the Secretariat 
Subheading 2916.36 was created to provide for Bynapacryl, which was previously classified 
in subheading 2916.39.  A CTSH rule was copied in the new subheading and exceptions were added to prevent widening the scope of the rule. 
 
67. Heading 29.17 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.17 Polycarboxylic acids, their 
anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.17
 Polycarboxylic acids, their 
anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. Deletion of 
subheading 2917.31 
because of the low volume of trade. 
 -Aromatic polycarboxylic acids, their 
anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  -Acyclic polycarboxylic acids, their 
anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2917.31 --Dibutyl orthophthalates -  (deleted)   
2917.32 --Dioctyl orthophthalates 2917.32  --Dioctyl orthophthalates   
2917.33 --Dinonyl or didecyl orthophthalates  2917.33  --Dinonyl or didecyl orthophthalates  
2917.34 --Other esters of orthophthalic acid  291734  --Other esters of orthophthalic acid  
2917.35 --Phthalic anhydride 2917.35  --Phthalic anhydride   
2917.36 --Terephthalic acid and its salts 2917.36  --Terephthalic acid and its salts   
2917.37 --Dimethyl terephthalate 2917.37  --Dimethyl terephthalate   
2917.39 --Othe r 2917.39  --Othe r  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; 
their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
 JOB/RO/3/Rev.1 
 
- 52 - 
 
  HS 2002 Description  Rule 
29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; 
their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS 2007 Description  Rule 
29.17  Polycarboxylic acids, their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated 
derivatives.  As specified for subheading  
 - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2917.11 -- Oxalic acid, its salts and esters  CTSH 
2917.12 -- Adipic acid, its salts and esters  CTSH 
2917.13 -- Azelaic acid, sebacic acid, their salts and esters  CTSH 
2917.14 -- Maleic anhydride CTSH 
2917.19 -- Othe r CTSH 
2917.20 - Cyclanic, cyclenic or cycloterpenic po lycarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives CTSH 
 - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2917.32 --Dioctyl orthophthalates CTSH 
2917.33 --Dinonyl or didecyl orthophthalates  CTSH 
291734 --Other esters of orthophthalic acid  As specified for split subheading   
ex2917.34(a) ---Dibutyl orthophthalates CTSHS 
ex2917.34(b) --- Othe r CTSHS 
2917.35 --Phthalic anhydride CTSH 
2917.36 --Terephthalic acid and its salts  CTSH 
2917.37 --Dimethyl terephthalate CTSH 
2917.39 --Othe r CTSH 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2917.31 entails the transfer of the 
products to HS2007 subheading 2917.34.  Therefor e, the rule can be transposed by splitting 
the subheading and setting a "CTSHS" rule for each split. 
 68. Heading 29.18 
(a) HS Change 
HS2002 Description HS 2007  Description  Reason for change  
29.18 Carboxylic acids with additional 
oxygen function and their anhydrides, halides, peroxides 
and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives. 29.18
 Carboxylic acids with additional 
oxygen function and their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. Compounds of mercury 
have been transferred to new heading 28.52. 
 -Carboxylic acids with alcohol 
function but without other oxygen 
function, their anhydrides, 
halides, peroxides, peroxyacids 
and their derivatives:  - Carboxylic acids with alcohol 
function but without other oxygen 
function, their anhydrides, halides, 
peroxides, peroxyacids and their 
derivatives: Creation of new 
subheading 2918.18 for 
chlorobenzilate (ISO). 33 
2918.11 -- Lactic acid, its salts and esters 2918.11  -- Lactic acid, its salts and esters   
2918.12 -- Tartaric acid 2918.12  -- Tartaric acid   
2918.13 -- Salts and esters of tartaric acid 2918.13  -- Salts and esters of tartaric acid   
2918.14 -- Citric acid 2918.14  -- Citric acid   
2918.15 -- Salts and esters of citric acid 2918.15  -- Salts and esters of citric acid   
2918.16 -- Gluconic acid, its salts and 
esters 2918.16  -- Gluconic acid, its salts and 
esters  
  2918.18  -- Chlorobenzilate (ISO)   
2918.19 -- Othe r 2918.19  -- Other  
 - Carboxylic acids with phenol 
function but without other oxygen 
function, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives:  - Carboxylic acids with phenol 
function but without other oxygen 
function, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2918.21 -- Salicylic acid and its salts 2918.21  -- Salicylic acid and its salts   
2918.22 -- O-Acetylsalicylic acid, its salts 
and esters 2918.22  -- O-Acetylsalicylic acid, its salts 
and esters  
                                               
33 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 53 - 
 
  HS2002 Description HS 2007  Description  Reason for change  
2918.23 -- Other esters of salicylic acid 
and their salts 2918.23  -- Other esters of salicylic acid and 
their salts  
2918.29 -- Othe r 2918.29  -- Other  
2918.30 - Carboxylic acids with aldehyde 
or ketone function but without 
other oxygen function, their 
anhydrides, halides, peroxides, 
peroxyacids and their derivatives 2918.30  - Carboxylic acids with aldehyde or 
ketone function but without other 
oxygen function, their anhydrides, 
halides, peroxides, peroxyacids 
and their derivatives  
2918.90 - Othe r  - Other:   
  2918.91  -- 2,4,5- T (ISO) 
(2,4,5-trichlorophenoxyacetic 
acid), its salts and esters Creation of new 
subheading 2918.91 for 
2,4,5-
trichlorophenoxyacetic 
acid, its salts and 
esters.34 
  2918.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH  
 
 
HS200235 Description  Rule 
29.18 Carboxylic acids with additional oxygen function and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives. As specified for subheading:  
 - Carboxylic acids with alcohol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives:  
2918.11 - - Lactic acid, its salts and esters  CTSH 
2918.12 - - Tartaric acid CTSH 
2918.13 - - Salts and esters of tartaric acid  CTSH 
2918.14 - - Citric acid  CTSH 
2918.15 - - Salts and esters of citric acid  CTSH 
2918.16 - - Gluconic acid, its salts and esters  CTSH 
2918.19 
 - - Othe r 
 As specified for split  
subheading: 
ex2918.19(a) 
 - - - Phenylglycolic acid (mandelic acid), its salts and esters  
 CTSHS 
 
ex2918.19(b) - - -  Othe r CTSHS, except from split 
subheading ex.2937.50(a) 
 - Carboxylic acids with phenol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives:  
2918.21 - - Salicylic acid and its salts CTSH 
2918.22 - - O-Acetylsalicylic acid, its salts and esters  CTSH 
2918.23 - - Other esters of salicylic acid and their salts  CTSH 
2918.29 - - Othe r CTSH 
2918.30 - Carboxylic acids with aldehyde or ketone function but without other 
oxygen function, their anhydrides, halides, peroxides, peroxyacids and 
their derivatives CTSH 
2918.90 - Othe r CTSH, except from split 
subheading  ex.2937.50(b) 
 
HS 2007 Description  Rule 
29.18 Carboxylic acids with additional oxygen function and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for subheading
  
 - Carboxylic acids with alcohol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives:  
2918.11 -- Lactic acid, its salts and esters  CTSH, except from split 
heading ex28.52(t) 
2918.12 -- Tartaric acid CTSH 
2918.13 -- Salts and esters of tartaric acid  CTSH 
2918.14 -- Citric acid  CTSH 
2918.15 -- Salts and esters of citric acid  CTSH 
2918.16 -- Gluconic acid, its salts and esters  CTSH 
                                               
34 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. 
35 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 54 - 
 
  HS 2007 Description  Rule 
2918.18 -- Chlorobenziate (ISO) CTSH, except from split 
subheading ex2918.19(b) or split subheading ex2937.50(a) 
2918.19 -- Othe r As specified for split  
subheading  
ex2918.19(a)  - - - Phenylglycolic acid (mandelic acid), its salts and esters
 
 CTSHS 
 
ex2918.19(b) - - -  Othe r CTSHS, except from 
subheading 2918.18 or split 
subheading ex2937.50(a) 
 - Carboxylic acids with phenol function but without other oxygen function, 
their anhydrides, halides, peroxides, peroxyacids and their derivatives:  
2918.21 -- Salicylic acid and its salts CTSH 
2918.22 -- O-Acetylsalicylic acid, its salts and esters  CTSH 
2918.23 -- Other esters of salicylic acid and their salts  CTSH 
2918.29 -- Othe r CTSH 
2918.30 - Carboxylic acids with aldehyde or ketone function but without other 
oxygen function, their anhydrides, halides, peroxides, peroxyacids and 
their derivatives CTSH 
 - Other:  
2918.91 -- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters  CTSH, except from 
subheading 2918.99, or split 
subheading ex2937.50(b) 
2918.99 -- Othe r CTSH, except from 
subheading 2918.91, or split subheading ex2937.50(b) 
 
(c)  Comments by the Secretariat 
Subheading 2918.18 was created to provide separately for Chlorobenziate, which was 
previously classified as part of HS2002 subheading 2918.19.  The CTSH rule was kept in the new subheading and exceptions were added to  prevent widening the scope of the rule. 
In addition, subheading 2918.90 was split in to 2918.91 and 2918.99.  Therefore, the CSTH 
rule was copied in the new subheadings and exceptions were added.  It is to be noted that 
mercury compounds from subheading 2918.11 were transferred to new heading 28.52.  
 
69. Heading 29.19 
(a) HS Change 
HS2002 Description  HS2007  Description  Reason for change 
29.19 Phosphoric esters and 
their salts, including lactophosphates; their halogenated, sulphonated, nitrated 
or nitrosated 
derivatives. 29.19 Phosphoric esters and 
their salts, including lactophosphates; their halogenated, sulphonated, nitrated 
or nitrosated 
derivatives. Creation of new subheading 2919.10 for tris 
(2,3-dibromopropyl)phosphate.  Amendments made consequential to the Rotherdam Convention on the prior informed 
consent procedure (PIC) for certain hazardous 
chemicals and pesticides in international trade entered into force on 24 February 2004. 
  2919.10 - Tris(2,3-
dibromopropyl) 
phosphate  
  2919.90 -  Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTH 
 
 
HS 2002 Description  Rule 
29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTH 
 
 
HS 2007 Description  Rule 
29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTH 
 JOB/RO/3/Rev.1 
 
- 55 - 
 
  (c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 
70. Heading 29.20 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
29.20 Esters of other inorganic 
acids of non-metals 
(excluding esters of 
hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or 
nitrosated derivatives. 29.20
 Esters of other ino rganic 
acids of non-metals 
(excluding esters of 
hydrogen halides) and their salts; their halogenated, sulphonated, 
nitrated or nitrosated 
derivatives. Creation of new subheading 2920.11 
for parathion and parathionmethyl. 
 
Amendments made consequential to the Rotherdam Convention on the prior informed consent procedure 
(PIC) for certain hazardous chemicals 
and pesticides in international trade entered into force on 24 February 2004. 
2920.10 - Thiophosphoric esters 
(phosphorothioates) and 
their salts; their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives  - Thiophosphoric esters 
(phosphorothioates) and 
their salts; their 
halogenated, sulphonated, 
nitrated or nitrosated 
derivatives:  
  2920.11  -- Parathion (ISO) and 
parathion-methyl (ISO) (methyl-parathion)  
  2920.19  -- Other  
2920.90 - Othe r 2920.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.20 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; 
their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS2002 Description  Rule 
29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) 
and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
 
HS2007 Description  Rule 
29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) 
and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. As specified for  
subheading:  
 - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives:  
2920.11 -- Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)  CTSH, except from 
subheading 2920.19 
2920.19 -- Othe r CTSH, except from 
subheading 2920.11 
2920.90 - Othe r CTSH 
 
(c)  Comments by the Secretariat 
Subheading 2920.11 was created to provide for parathion and parathion-methyl, which were 
previously classified in subheading 2920.90. A CTSH rule was copied in the new subheadings 
and exceptions were added to prevent widening the scope of the rule. 
 JOB/RO/3/Rev.1 
 
- 56 - 
 
  71. Heading 29.21 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.21 Amine-function compounds 29.21  Amine-function compounds.  Deletion of subheading 2921.12 
because of low volume of trade. 
 - Acyclic monoamines and their 
derivatives; salts thereof:  - Acyclic monoamines and 
their derivatives; salts thereof:  
2921.11 -- Methylamine, di- or 
trimethylamine and their salts 2921.11  -- Methylamine, di-  or 
trimethylamine and their salts  
2921.12 -- Diethylamine and its salts - (deleted)   
2921.19 -- Othe r 2921.19  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.21 Amine-function compounds CTSH 
 
 
HS200236 Description  Rule 
2921.46 -- Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), 
etilamfetamine (INN), fencamfamin (INN ), lefetamine (INN), levamfetamine 
(INN), mefenorex (INN) and phentermine (INN); salts thereof CTSH, except from 
subheading 2921.49 
2921.49 -- Othe r CTSH, except from 
subheading 2921.46 
 
HS 2007 Description  Rule 
29.21 Amine-function compounds. As specified for subheading  
 - Acyclic monoamines and their derivatives; salts thereof:   
2921.11 -- Methylamine, di- or trimethylamine and their salts  CTSH 
2921.19 -- Othe r As specified for split  
subheading 
ex2921.19(a) --- Diethylamine and its salts CTSHS 
ex2921.19(b) --- Othe r CTSHS 
 - Acyclic polyamines and their derivatives; salts thereof:   
2921.21 -- Ethylenediamine and its salts  CTSH 
2921.22 -- Hexamethylenediamine and its salts  CTSH 
2921.29 -- Othe r CTSH 
2921.30 - Cyclanic, cyclenic or cycloterpenic mono-  or polyamines, and their 
derivatives; salts thereof CTSH 
 - Aromatic monoamines and thei r derivatives; salts thereof:    
2921.41 -- Aniline and its salts CTSH 
2921.42 -- Aniline derivatives and their salts  CTSH 
2921.43 -- Toluidines and their derivatives; salts thereof  CTSH 
2921.44 -- Diphenylamine and its derivatives; salts thereof  CTSH 
2921.45 --  1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine 
(beta-naphthylamine) and thei r derivatives; salts thereof CTSH 
2921.46 --Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), 
etilamfetamine (INN), fencamfami n (INN), lefetamine (INN), 
levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts 
thereof CTSH, except from 
subheading 2921.49 
2921.49 -- Othe r CTSH, except from 
subheading 2921.46 
 - Aromatic polyamines and their derivatives; salts thereof:   
2921.51 --  o-, m-, p-Phenylenediamine, diaminotoluene s, and their derivatives; salts 
thereof CTSH 
2921.59 -- Othe r CTSH 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2921.12 entails the transfer of the 
products to HS2007 subheading 2921.19.  Therefor e, the rule can be transposed by splitting 
the subheading and setting a "CTSHS" rule for each split. 
 
                                               
36 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 57 - 
 
  72. Heading 29.22 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.22 Oxygen-function amino-
compounds. 29.22  Oxygen-function amino-
compounds. Deletion of subheading 
2922.22 because of the low 
volume of trade. 
 - Amino-naphthols and other 
amino-phenols, other than those 
containing more than one kind 
of oxygen function, their ethers 
and esters; salts thereof:  -Amino-naphthols and other 
amino-phenols, other than those 
containing more than one kind 
of oxygen function, their ethers 
and esters; salts thereof:  
2922.21 --Amino-
hydroxynaphthalenesulphonic acids and their salts 2922.21
 -Amino-
hydroxynaphthalenesulphonic acids and their salts  
2922.22 -- Anisidines, dianisidines, 
phenetidines, and their salts - (deleted)   
2922.29 -- Othe r 2922.29  --Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.22 Oxygen-function amino-compounds.  CTSH 
 
 
HS200237 Description  Rule 
29.22 Oxygen-function amino-compounds  As specified for subheadings  
 -  Amino-alcohols, other than those containing more than one kind of oxygen 
function, their ethers and esters; salts thereof:  
2922.11 --  Monoethanolamine and its salts CTSH 
2922.12 --  Diethanolamine and its salts CTSH 
2922.13 --  Triethanolamine and its salts CTSH 
2922.14 -- Dextropropoxyphene (INN) and its salts  CTSH, except from 
subheading 2922.19 
2922.19 -- Othe r CTSH, except from 
subheading 2922.14 
 -  Amino-naphthols and other amino-phenols, other than those containing 
more than one kind of oxygen function, their ethers and esters; salts thereof:  
2922.21 --  Aminohydroxynaphthalenesulphonic acids and their salts  CTSH 
2922.22 --  Anisidines, dianisidines, phenetidines, and their salts  CTSH 
2922.29 --  Othe r CTSH 
 - Amino-aldehydes, amino-ketones and amino-quinones, other than those 
containing more than one kind of oxygen function; salts thereof:  
2922.31 -- Amfepramone (INN), methadone (INN) and normethadone (INN); salts 
thereof CTSH, except from 
subheading 2922.39 
2922.39 -- Othe r CTSH, except from 
subheading 2922.31 
 - Amino-acids, other than those containing more than one kind of oxygen 
function, and their esters; salts thereof:  
2922.41 -- Lysine and its esters; salts thereof  CTSH 
2922.42 -- Glutamic acid and its salts CTSH 
2922.43 -- Anthranilic acid and its salts CTSH 
2922.44 -- Tilidine (INN) and its salts CTSH, except from 
subheading 2922.49 
2922.49 -- Othe r CTSH, except from 
subheading 2922.44 
2922.50 - Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds 
with oxygen function CTSH, except from split 
subheading ex.2937.39(a) 
 
HS 2007 Description  Rule 
29.22 Oxygen-function amino-compounds.  As specified for subheadings  
 - Amino-alcohols, other than those containing mo re than one kind of oxygen 
function, their ethers and esters; salts thereof:  
2922.11 -- Monoethanolamine and its salts  CTSH 
2922.12 -- Diethanolamine and its salts CTSH 
2922.13 -- Triethanolamine and its salts CTSH 
2922.14 - -Dextropropoxyphene (INN) and salts  
 CTSH, except from  
subheading 2922.19 
2922.19 - - Othe r CTSH, except from 
subheading 2922.14 
                                               
37 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 58 - 
 
  HS 2007 Description  Rule 
 -Amino-naphthols and other amino-phenols, other than those containing 
more than one kind of oxygen function, their ethers and esters; salts 
thereof:  
2922.21 -Aminohydroxynaphthalenesulphonic acids and their salts  CTSH 
2922.29 --Othe r As specified for split  
subheading 
ex2922.29(a) --- Anisidines, dianisidines, phenetidines, and their salts  CTSHS 
ex2922.29(b) --- Othe r CTSHS 
2922.31 - - Amfepramone (INN), methadone (INN) and normethadone (INN); salts 
thereof CTSH, except from  
subheading  2922.39 
2922.39 - - Othe r CTSH, except from  
subheading 2922.31 
2922.41 -- Lysine and its esters; salts thereof  CTSH 
2922.42 -- Glutamic acid and its salts CTSH 
2922.43 -- Anthranilic acid and its salts CTSH 
2922.44 - - Tilidine (INN) and its salts 
 CTSH, except from 
subheading 2922.49 
2922.49 - - Othe r CTSH, except from  
subheading  2922.44 
2922.50 - Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds 
with oxygen function CTSH, except from split 
subheading ex.2937.39(a) 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 2922.22 entails the transfer of the 
products to HS2007 subheading 2922.29.  Therefor e, the rule can be transposed by splitting 
the subheading and setting a "CTSHS" rule for each split. 
 73. Heading 29.24 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.24 Carboxyamide-function 
compounds; amide-function compounds of carbonic acid. 29.24
 Carboxyamide-function 
compounds; amide-function compounds of carbonic acid. Creation of new subheading 
2924.12 fluoroacetamide (ISO), monocrotophos (ISO) 
and phosphamidon (ISO)
38 
 - Acyclic amides (including 
acyclic carbamates) and 
their derivatives; salts 
thereof:  - Acyclic amides (including acyclic 
carbamates) and their derivatives; 
salts thereof:  
2924.11 -- Meprobamate (INN) 2924.11  -- Meprobamate (INN)   
  2924.12  -- Fluoroacetamide (ISO), 
monocrotophos (ISO) and 
phosphamidon (ISO)  
2924.19 -- Othe r 2924.19  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid.  CTSH 
 
 
HS 200239 Description  Rule 
29.24 Carboxyamide-function compounds; amide-function compounds 
of carbonic acid. As specified for subheading 
 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof:  
2924.11 - - Meprobamate (INN) CTSH, except from subheading 2924.19  
2924.19 - - Othe r CTSH, except from subheading 2924.11  
 - Cyclic amides (including cyclic carbamates) and their 
derivatives; salts thereof:  
2924.21 - - Ureines and their derivatives; salts thereof  CTSH  
2924.23  - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its 
salts As specified for split subheading:
 
ex2924.23(a) - - - Salts of 2-Acetamidobenzoic acid (N-acetylanthranilic acid)  CTSHS, except from subheading 
2924.24 or subheading 2924.29 
                                               
38 Amendments made consequential to the Rotterda m, Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. 
39 As per technical rectification  in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 59 - 
 
  HS 200239 Description  Rule 
ex2924.23(b) - - - Others  CTSHS  
2924.24 - - Ethinamate (INN) CTSH, except from split subheading 
ex292423(a) or subheading 2924.29 
2924.29 - - Othe r CTSH, except from split subheading 
2924.23(a) or subheading 2924.24 
 
HS 2007 Description  Rule 
29.24 Carboxyamide-function compounds; amide-function compounds 
of carbonic acid. As specified for subheading: 
 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof:  
2924.11 - - Meprobamate (INN) CTSH, except from subheading 2924.12 
or 2924.19 
2924.12 - - Fluoroacetamide (ISO), monocrotophos (ISO) and 
phosphamidon (ISO) CTSH, except from subheading 
2924.11or  2924.19 
2924.19 - - Othe r CTSH, except from subheading 2924.11 
or 2924.12 
 - Cyclic amides (including cyclic carbamates) and their 
derivatives; salts thereof:  
2924.21 - - Ureines and their derivatives; salts thereof  CTSH  
2924.23 
 - - 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its 
salts As specified for split subheading:  
ex2924.23(a) - - - Salts of 2-Acetamidobenzoic acid  (N-acetylanthranilic acid)  CTSHS, except from subheading 2924.24 or subheading 2924.29 
ex2924.23(b) - - - Others  CTSHS  
2924.24 - - Ethinamate (INN) CTSH, except from split subheading 
ex2924.23(a) or subheading 2924.29 
2924.29 - - Othe r CTSH, except from split subheading 
2924.23(a) or subheading 2924.24 
 
(c)  Comments by the Secretariat 
Subheading 2924.12 was created to provide separately for fluoroacetamide, monocrotophos 
and phosphamidon, which were previously classified in subheading 2924.19.  A CTSH rule 
was copied in the new subheadings and exceptions were added to prevent widening the scope of the rule. 
 
74. Heading 29.25 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.25 Carboxyimide-function compounds 
(including saccharin and its salts) 
and imine-function compounds. 29.25  Carboxyimide-function compounds 
(including saccharin and its salts) 
and imine-function compounds. Creation of new 
subheading 2925.21 for 
chlordimeform (ISO) 
 - Imides and their derivatives;salts 
thereof:  - Imides and their 
derivatives;salts thereof:  
2925.11 - - Sacharin and its salts 2925.11  - - Sacharin and its salts   
  2925.12  - - Glutethimide (INN)   
2925.19 - - Othe r 2925.19  - - Other  
2925.20 - Imines and their derivatives; 
salts thereof  - Imines and their derivatives; 
salts thereof: New subheadings40 
  2925.21  -- Chlordimeform (ISO)   
  2925.29  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.25 Carboxyimide-function compounds (including saccharin and its 
salts) and imine-function compounds. CTSH  
 
 
HS200241 Description  Rule 
29.25 Carboxyimide-function compounds (including saccharin and its 
salts) and imine-function compounds As specified for subheadings 
 -  Imides and their deri vatives; salts thereof:   
                                               
40 Amendments made consequential to the Rotterda m, Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004 
41 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 60 - 
 
  HS200241 Description  Rule 
2925.11 --  Saccharin and its salts CTSH  
2925.12 --  Glutethimide (INN) CTSH, except from subheading 2925.19  
2925.19 --  Othe r CTSH, except from subheading 2925.12  
2925.20 -  Imines and their derivatives; salts thereof  CTSH  
 
HS 2007 Description  Rule 
29.25 Carboxyimide-function compounds (including saccharin and its 
salts) and imine-function compounds. As specified for subheading:   
 - Imides and their derivatives;salts thereof:   
2925.11 - - Sacharin and its salts CTSH  
2925.12 - - Glutethimide (INN) CTSH, except from subheadings 2925.19  
2925.19 - - Othe r CTSH, except from subheadings 2925.12  
 - Imines and their derivatives; salts thereof:  As specified for split subheading: 
2925.21 -- Chlordimeform (ISO) CTSH except from subheading 2925.29  
2925.29 -- Othe r CTSH, except from subheading 2925.21  
 
(c)  Comments by the Secretariat 
Subheading 2925.21 was created to provide separately for chlordimeform, which was 
previously classified in subheading 2925.20. A CTSH rule was copied in the new subheading 
and exceptions were added to prevent widening the scope of the rule. 
75. Heading 29.30 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
29.30 Organo-sulphur compounds. 29.30  Organo-sulphur 
compounds. Creation of new subheading 2930.50 
for captafol (ISO) or methamidophos 
(ISO).42 
2930.10 -Dithiocarbonates (xanthates) - (deleted)   
2930.20 -Thiocarbamates and 
dithiocarbamates 2930.20  - Thiocarbamates and 
dithiocarbamates Deletion of subheading 2930.10 
because of the low volume of trade. 
2930.30 -Thiuram mono-, di- or 
tetrasulphides 2930.30  - Thiuram mono-, di-  or 
tetrasulphides  
2930.40 -Methionine 2930.40  - Methionine   
  2930.50  - Captafol (ISO) and 
methamidophos (ISO)  
2930.90 -Othe r 2930.90  - Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
29.30 Organo-sulphur compounds. CTSH  
 
 
HS2002 Description Rule 
29.30 Organo-sulphur compounds. CTSH  
 
HS 2007 Description  Rule 
29.30 Organo-sulphur compounds. As specified for subheadings 
2930.20 - Thiocarbamates and dithiocarbamates  CTSH  
2930.30 - Thiuram mono-, di- or tetrasulphides  CTSH  
2930.40 - Methionine  CTSH  
2930.50 - Captafol (ISO) and methamidophos (ISO)  CTSH, except from split subheading ex2930.90(b)  
2930.90 - Othe r As specified for split subheading 
ex2930.90(a) --Dithiocarbonates (xanthates) CTSHS  
ex2930.90(b) -- Othe r CTSHS, except from subheading 2930.50 
 
(c)  Comments by the Secretariat 
Subheading 2930.50 was created to provide se parately for captafol and methamidophos, 
which were previously classified in subheading  2930.90. A CTSH rule was copied in the new 
subheading and exceptions were added to prevent widening the scope of the rule. 
                                               
42 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 61 - 
 
  In addition HS2002 subheading was deleted an d the content transferred to subheading 
2930.90.  Therefore, it was necessary to split the subheading and to set a CTSHS rule for 
each split created. 
 76. Heading 29.31 
(a) HS Change 
HS2002 Description  HS 2007  Description  Reason for change 
29.31 Other organo-inorganic 
compounds. 29.31 Other organo-inorganic 
compounds. Compounds of mercury have been 
transferred to new heading 28.52 
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.31 Other organo-inorganic compounds. CTH  
 
 
HS2002 Description  Rule 
29.31 Other organo-inorganic compounds. CTH  
  
HS2007 Description  Rule 
29.31 Other organo-inorganic compounds. CTH, except from split heading ex28.52(u)  
 (c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 heading 29.31 have been transferred to new 
HS2007 heading 28.52. Therefore, the rectification of the heading 29.31 requires the 
addition of an exception to the CTH rule. 
77. Heading 29.32 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.32 Heterocyclic compounds with 
oxygen hetero-atom(s) only. 29.32  Heterocyclic compounds with 
oxygen hetero-atom(s) only. Compounds of mercury have been 
transferred to new heading 28.52 
 - Other:  - Other:   
2932.91 -- Isosafrole 2932.91  -- Isosafrole   
2932.92 -- 1-(1,3-Benzodioxol-5-yl) 
propan-2-one 2932.92  -- 1-(1,3-Benzodioxol-5-yl) 
propan-2-one  
2932.93 -- Piperonal 2932.93  -- Piperonal   
2932.94 -- Safrole 2932.94  -- Safrole   
2932.95 -- Tetrahydrocannabinols (all 
isomers) 2932.95  -- Tetrahydrocannabinols 
(all isomers)  
2932.99 -- Othe r 2932.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  CTSH  
 
 
HS200243 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  As specified for subheading 
 - Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure:  
2932.11 -- Tetrahydrofuran CTSH  
2932.12 -- 2-Furaldehyde (furfuraldehyde) CTSH  
2932.13 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol  CTSH  
2932.19 -- Othe r CTSH  
 - Lactones:  
2932.21 -- Coumarin, methylcoumarins and ethylcoumarins  CTSH  
2932.29 -- Other lactones CTSH  
 - Othe r:  
2932.91 -- Isosafrole CTSH  
                                               
43 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 62 - 
 
  HS200243 Description  Rule 
2932.92 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one  CTSH  
2932.93 -- Piperonal CTSH  
2932.94 -- Safrole CTSH  
2932.95 -- Tetrahydrocannabinols (all isomers)  CTSH, except from subheading 2932.99  
2932.99 -- Othe r CTSH, except from subheading 2932.95  
 
HS 2007 Description  Rule 
29.32 Heterocyclic compounds with oxygen hetero-atom(s) only.  As specified for subheading  
 - Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure:  
2932.11 -- Tetrahydrofuran CTSH  
2932.12 -- 2-Furaldehyde (furfuraldehyde) CTSH  
2932.13 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol  CTSH  
2932.19 -- Othe r CTSH  
 - Lactones:  
2932.21 -- Coumarin, methylcoumarins and ethylcoumarins  CTSH  
2932.29 -- Other lactones  CTSH  
 - Other:  
2932.91 -- Isosafrole CTSH  
2932.92 -- 1-(1,3-Benzodioxol-5-yl)propan-2-one  CTSH  
2932.93 -- Piperonal CTSH  
2932.94 -- Safrole CTSH  
2932.95 -- Tetrahydrocannabinols (all isomers)  CTSH, except from subheading 2932.99  
2932.99 -- Othe r CTSH,  except for subheading 2932.95 or 
split heading ex.28.52(v) 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 subheading 2932.99 have been transferred to new 
HS2007 heading 28.52. Therefore, the rectificatio n of the subheading requires the addition 
of an exception to the CTSH rule. 
78. Heading 29.34 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.34 Nucleic acids and their salts, 
whether or not chemically defined; 
other heterocyclic compounds. 29.34  Nucleic acids and their salts, 
whether or not chemically defined; 
other heterocyclic compounds. Compounds of mercury 
have been transferred to 
new heading 28.52 
 - Other:  - Other:   
2934.91 -- Aminorex (INN), brotizolam 
(INN), clotiazepam (INN), cloxazolam (INN), dextromoramide 
(INN), haloxazolam (INN), 
ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), 
phenmetrazine (INN) and sufentanil 
(INN); salts thereof 2934.91
 -- Aminorex (INN), brotizolam 
(INN), clotiazepam (INN), cloxazolam (INN), dextromoramide 
(INN), haloxazolam (INN), 
ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), 
phenmetrazine (INN) and 
sufentanil (INN); salts thereof  
2934.99 -- Othe r 2934.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.34 Nucleic acids and their salts, whether or not chemically defined; other 
heterocyclic compounds. CTSH  
 
 
HS200244 Description  Rule 
29.34 Nucleic acids and their salts, whether or not chemically defined; 
other heterocyclic compounds. As specified for subheading 
2934.10 - Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure CTSH  
2934.20 - Compounds containing in the structure a benzothiazole ring-
system (whether or not hydrogenated), not further fused CTSH  
2934.30 - Compounds containing in the structure a phenothiazine ring-
system (whether or not hydrogenated), not further fused CTSH  
 - Other: As specified for subheading 
                                               
44 As per technical rectification JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 63 - 
 
  HS200244 Description  Rule 
2934.91 -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam 
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), 
mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof CTSH, except from subheading 
2934.99, split subheadings 
ex.2937.11(b), ex.2937.19(b), 
ex.2937.50(c) and ex.2937.90(b)  
2934.99 -- Othe r CTSH, except from subheading 
2934.91, split subheadings ex.2937.11(b), ex.2937.19(b), ex.2937.50(c) and ex.2937.90(b)  
 
HS 2007 Description  Rule 
29.34 Nucleic acids and thei r salts, whether or not chemically defined; other 
heterocyclic compounds. As specified for subheading 
2934.10 - Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure CTSH  
2934.20 - Compounds containing in the structure a benzothiazole ring-system 
(whether or not hydrogenated), not further fused CTSH  
2934.30 - Compounds containing in the structure a phenothiazine ring-system 
(whether or not hydrogenated), not further fused CTSH  
 - Other:  
2934.91 -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam 
(INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), 
mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine 
(INN), phenmetrazine (INN) and sufentanil (INN); salts thereof CTSH, except from subheading 
2934.99, split subheadings 
ex.2937.11(b), ex.2937.19(b), 
ex.2937.50(c) and ex.2937.90(b) 
2934.99 -- Othe r CTSH, except from subheading 
2934.91, split subheadings 
ex.2937.11(b), ex.2937.19(b), ex.2937.50(c), ex.2937.90(b), and split subheading ex28.52(w) 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 subheading 2934.99 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectificatio n of the subheading requires the addition 
of an exception to the CTSH rule. 
79. Heading 29.36 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.36 Provitamins and vitamins, natural or 
reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, 
and intermixtures of the foregoing, 
whether or not in any solvent. 29.36
 Provitamins and vitamins, natural or 
reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, 
and intermixtures of the foregoing, 
whether or not in any solvent. Deletion of 
subheading 2936.10 because of the low volume of trade. 
2936.10 - Provitamins, unmixed - (deleted)   
 - Vitamins and their derivatives, 
unmixed:  - Vitamins and their derivatives, 
unmixed:  
2936.21 -- Vitamins A and their derivatives 2936.21  -- Vitamins A and their derivatives  
2936.22 -- Vitamin B 1 and its derivatives 2936.22  -- Vitamin B 1 and its derivatives   
2936.23 -- Vitamin B 2 and its derivatives 2936.23  -- Vitamin B 2 and its derivatives   
2936.24 -- D- or D L-Pantothenic acid 
(Vitamin B 3 or Vitamin B 5) and its 
derivatives 2936.24  -- D- or DL-Pantothenic acid 
(Vitamin B 3 or Vitamin B 5) and its 
derivatives  
2936.25 -- Vitamin B 6 and its derivatives 2936.25  -- Vitamin B 6 and its derivatives   
2936.26 -- Vitamin B 12 and its derivatives 2936.26  -- Vitamin B 12 and its derivatives   
2936.27 -- Vitamin C and its derivatives 2936.27  -- Vitamin C and its derivatives   
2936.28 -- Vitamin E and its derivatives 2936.28  -- Vitamin E and its derivatives   
2936.29 -- Other vitamins and their 
derivatives 2936.29  -- Other vitamins and their 
derivatives  
2936.90 - Other, including natural 
concentrates 2936.90  - Other, including natural 
concentrates  
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural 
concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. CTSH 
 
 JOB/RO/3/Rev.1 
 
- 64 - 
 
  HS2002 Description  Rule 
29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural 
concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. CTSH 
 
HS 2007 Description  Rule 
29.36 Provitamins and vitamins, natural or reproduced by synthesis (including 
natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. As specified for subheading
 
 - Vitamins and their derivatives, unmixed:   
2936.21 -- Vitamins A and their derivatives  CTSH 
2936.22 -- Vitamin B1 and its derivatives  CTSH 
2936.23 -- Vitamin B2 and its derivatives  CTSH 
2936.24 -- D- or D L-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives  CTSH 
2936.25 -- Vitamin B6 and its derivatives  CTSH 
2936.26 -- Vitamin B12 and its derivatives  CTSH 
2936.27 -- Vitamin C and its derivatives  CTSH 
2936.28 -- Vitamin E and its derivatives  CTSH 
2936.29 -- Other vitamins and their derivatives  CTSH 
2936.90 - Other, including natural concentrates  As specified  for split  
subheading: 
ex2936.90(a) -- Provitamins, unmixed CTSHS 
ex2936.90(b) -- Othe r CTSHS 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The deletion of HS2002 subhea ding 2936.10 entails the transfer of the 
products to HS2007 subheading 2936.90.  Therefor e, the rule can be transposed by splitting 
this subheading and setting a "CTSHS" rule for each split. 
 80. Heading 29.39 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
29.39 Vegetable alkaloids, natural or 
reproduced by synthesis, and their salts, ethers, esters and 
other derivatives. 29.39
 Vegetable alkaloids, natural or 
reproduced by synthesis, and their salts, ethers, esters and 
other derivatives. Deletion of subheading 
2939.21 and 2939.29 because of the low volume of trade 
 - Alkaloids of cinchona and 
their derivatives; salts thereof: 2939.20  - Alkaloids of cinchona and 
their derivatives; salts thereof  
2939.21 -- Quinine and its salts -  (deleted)   
2939.29 -- Othe r - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, 
ethers, esters and other derivatives. CTSH 
 
 
HS200245 Description  Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives.  As specified for subheadings  
 - Alkaloids of opium and their derivatives; salts thereof:   
2939.11 - - Concentrates of poppy straw; buprenorphine (INN), codeine, 
dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof As specified 
for split subheading  
ex2939.11(a) - - - Concentrates of poppy straw containing not less than 50% by 
weight of alkaloids. CC, except from Chapter 13, or 
change from [or to] split 
subheading ex2939.11(b) 
ex2939.11(b) - - - Buprenorphine (INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), 
hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof CTSHS, except from subheading 
2939.19 
ex2939.11(c) --- Othe r CTSHS 
                                               
45 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 65 - 
 
  HS200245 Description  Rule 
2939.19 - - Othe r CTSH, except from split 
subheadings ex2939.11(b) and (c) 
 - Alkaloids of cinchona and their derivatives; salts thereof:   
2939.21 - - Quinine and its salts CTSH  
2939.29 - - Othe r CTSH  
2939.30 - Caffeine and its salts CTSH  
 - Ephedrines and their salts:  
2939.41 - - Ephedrine and its salts CTSH  
2939.42 - - Pseudoephedrine (INN) and its salts  CTSH  
2939.43 - - Cathine (INN) and its salts CTSH, except from subheading  
2939.49 
2939.49 - - Othe r CTSH, except from subheading 
2939.43 
 - Theophylline and aminophylline (theophylline-ethylenedia-mine) 
and their derivatives; salts thereof:  
2939.51 - - Fenetylline (INN) and its salts  CTSH, except from subheading 
2939.59 
2939.59 - - Othe r CTSH, except from subheading 
2939.51 
 - Alkaloids of rye ergot and their derivatives; salts thereof:   
2939.61 - - Ergometrine (INN) and its salts  CTSH  
2939.62 - - Ergotamine (INN) and its salts  CTSH  
2939.63 - - Lysergic acid and its salts CTSH  
2939.69 - - Othe r CTSH  
 - Other:  
2939.91 - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives thereof CTSH, except from split 
subheading ex2939.99(b) 
2939.99 - - Othe r As specified for split subheadings  
ex2939.99(a) - - - Nicotine and its salts CTSHS 
ex2939.99(b) - - - Othe r CTSHS, except from subheading 
2939.91 
 
HS 2007 Description  Rule 
29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives. As specified for subheadings  
 - Alkaloids of opium and their derivatives; salts thereof:   
2939.11 - - Concentrates of poppy straw; buprenorphine (INN), codeine, 
dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine 
(INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof As specified for split subheading
 
ex2939.11(a) - - - Concentrates of poppy straw containing not less than 50% by 
weight of alkaloids. CC, except from Chapter 13, or 
change from [or to] split 
subheading ex2939.11(b) 
ex2939.11(b) - - - Buprenorphine (INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and 
thebaine; salts thereof CTSHS, except from subheading 
2939.19  
ex2939.11(c) --- Othe r CTSHS 
2939.19 - - Othe r CTSH, except from split 
subheadings ex.2939.11(b) and (c) 
2939.20 - Alkaloids of cinchona and their derivatives; salts thereof:  As set for split subheading 
ex2939.20(a) - - Quinine and its salts CTSHS 
ex2939.20(b) - - Othe r CTSHS 
2939.30 - Caffeine and its salts CTSH  
 - Ephedrines and their salts:  
2939.41 - - Ephedrine and its salts CTSH  
2939.42 - - Pseudoephedrine (INN) and its salts  CTSH  
2939.43 - - Cathine (INN) and its salts CTSH, except from subheading 
2939.49 
2939.49 - - Othe r CTSH, except from subheading 
2939.43 
 - Theophylline and aminophylline (theophylline-ethylenedia-mine) 
and their derivatives; salts thereof:  
2939.51 - - Fenetylline (INN) and its salts  CTSH, except from subheading 
2939.59 
2939.59 - - Othe r CTSH, except from subheading 
2939.51 
 - Alkaloids of rye ergot and thei r derivatives; salts thereof:   
2939.61 - - Ergometrine (INN) and its salts  CTSH  
2939.62 - - Ergotamine (INN) and its salts  CTSH  
2939.63 - - Lysergic acid and its salts CTSH  
2939.69 - - Othe r CTSH  
 - Other:  
2939.91 - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives thereof CTSH, except from  split 
subheading ex.2939.99(b) JOB/RO/3/Rev.1 
 
- 66 - 
 
  HS 2007 Description  Rule 
2939.99 
 - - Othe r 
 As specified for split subheadings  
ex2939.99(a) - - - Nicotine and its salts CTSHS 
ex2939.99(b) - - - Othe r CTSHS, except from subheading 
2939.91 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subheadings 2939.21 and 2939.29 entails the 
transfer of the products to HS2007 subhea ding 2939.20.  Therefore, the rule can be 
transposed by splitting this subheading an d setting a "CTSHS" rule for each split. 
 
81. Heading 30.01 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
30.01 Glands and other organs for organo-
therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin 
and its salts; other human or animal 
substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. 30.01
 Glands and other organs for organo-
therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin 
and its salts; other human or animal 
substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. Deletion of 
subheading 3001.10 because of the low volume of trade.  
3001.10 - Glands and other organs, dried, 
whether or not powdered - (deleted)   
3001.20 - Extracts of glands or other organs 
or of their secretions 3001.20  - Extracts of glands or other organs 
or of their secretions  
3001.90 - Othe r 3001.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not 
powdered; extracts of glands or other organs or of their secretions for organo-
therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. As specified for
 
subheadings 
3001.10 - Glands and other organs, dried, whether or not powdered  CTH 
3001.20 - Extracts of glands or other organs or of their secretions  CTSH 
3001.90 - Othe r CTSH 
 
 
HS200246 Description  Rule 
30.01 
  Glands and other organs for organo-therapeutic uses, dried, whether or not 
powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances 
prepared for therapeutic or prophylactic uses, not elsewhere specified or 
included. As specified for subheadings
 
 
 
3001.10 
 - Glands and other organs, dried, whether or not powdered  
 CTH, except from split 
subheading 3006.80(a) 
3001.20 - Extracts of glands o r other organs or of their secretions  CTSH, except from split 
subheading 3006.80(b) 
3001.90 - Othe r CTSH, except from split 
subheading 3006.80(c) 
 
HS 2007 Description  Rule 
30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not 
powdered; extracts of glands or other organs or of their secretions for 
organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. As specified for subheadings
 
3001.20 - Extracts of glands or other organs or of their secretions  CTSH, except from split 
subheading 3006.92(b) 
3001.90 - Othe r As specified for split  
subheadings 
                                               
46 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 67 - 
 
  HS 2007 Description  Rule 
ex3001.90(a) -- Glands and other organs, dried, whether or not powdered  CTH, except from split 
subheading 3006.92(a) 
ex3001.90(b) -- Othe r CTSHS, except from split 
subheading 3006.92(c) 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 3001.10 entails the transfer of the 
products to HS2007 subheading 3001.90.  Therefor e, the rule can be transposed by splitting 
subheading 3001.90 and setting a "CTSHS" for split b) and "CTH" rule for split a) ("split a" 
stands for "glands and other organs, dried, whether or not powdered", with a CTH rule in 
HS2002).  In addition, subheading 3006.80 was renumbered 3006.92. 
 
82. Heading 30.06 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
30.06 Pharmaceutical goods specified 
in Note 4 to this Chapter. 30.06  Pharmaceutical goods specified in Note 
4 to this Chapter.  
3006.10 - Sterile surgical catgut, 
similar sterile suture materials 
and sterile tissue adhesives for 
surgical wound closure; sterile 
laminaria and sterile laminaria 
tents; sterile absorbable 
surgical or dental haemostatics 3006.10  - Sterile surgical catgut, similar sterile 
suture materials (including sterile 
absorbable surgical or dental yarns) 
and sterile tissue adhesives for 
surgical wound closure; sterile 
laminaria and sterile laminaria tents; 
sterile absorbable surgical or dental 
haemostatics; sterile surgical or dental 
adhesion barriers, whether or not 
absorbable The scope of subheading 
3006.10 was expanded 
to cover also sterile 
absorbable surgical or 
dental yarn and sterile 
surgical or dental 
adhesion barriers 
whether or not 
absorbable. 
3006.20 - Blood-grouping reagents 3006.20  - Blood-grouping reagents   
3006.30 - Opacifying preparations for 
X-ray examinations; diagnostic 
reagents designed to be 
administered to the patient 3006.30  - Opacifying preparations for X-ray 
examinations; diagnostic reagents 
designed to be administered to the 
patient  
3006.40 - Dental cements and other 
dental fillings; bone 
reconstruction cements 3006.40  - Dental cements and other dental 
fillings; bone reconstruction cements  
3006.50 - First-aid boxes and kits 3006.50  - First-aid boxes and kits   
3006.60 - Chemical contraceptive 
preparations based on 
hormones, on other products 
of heading 29.37 or on spermicides 3006.60
 - Chemical contraceptive preparations 
based on hormones, on other products 
of heading 29.37 or on spermicides  
3006.70 - Gel preparations designed to 
be used in human or 
veterinary medicine as a 
lubricant for parts of the body 
for surgical operations or 
physical examinations or as a 
coupling agent between the 
body and medical instruments 3006.70  - Gel preparations designed to be used 
in human or veterinary medicine as a 
lubricant for parts of the body for 
surgical operations or physical 
examinations or as a coupling agent 
between the body and medical 
instruments  
3006.80 - Waste pharmaceuticals - (deleted)   
   - Other:   
  3006.91  -- Appliances identifiable for ostomy 
use New subheading 
3006.91 has been 
created to provide separately for appliances for ostomy use. Subheading 3006.80 has 
been renumbered as 
3006.92. 
  3006.92  -- Waste pharmaceuticals   
 
(b) Technical Rectification 
HS1996 Description  Rule 
30.06 Pharmaceutical goods specifie d in Note 4 to this Chapter.  As specified for subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and sterile tissue 
adhesives for surgical wound closure; sterile laminaria and sterile laminaria 
tents; sterile absorbable surgical or dental haemostatics CTH  
3006.20 -  Blood-grouping reagents CTH JOB/RO/3/Rev.1 
 
- 68 - 
 
  HS1996 Description  Rule 
3006.30 -  Opacifying preparations for X-ray exam inations; 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, excep t when resulting  
only from putting up in sets 
3006.60 -  Chemical contraceptive preparatio ns based on hormones or spermicides  CTH  
3824.90 - Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of 
mixtures of natural products), not elsewhere specified or included; residual 
products of the chemical or allied industries, not elsewhere specified or included CTSH 
 
 
HS 200247 Description  Rule 
30.06 Pharmaceutical goods specifie d in Note 4 to this Chapter.  As specified for subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and sterile 
tissue adhesives for surgical wound closure; sterile laminaria and 
sterile laminaria tents; sterile absorbable surgical or dental 
haemostatics CTH  
3006.20 -  Blood-grouping reagents CTH  
3006.30 - Opacifying preparations for X-ray examinations; diagnostic reagents 
designed to be administered to the patient CTH  
 
3006.40 -  Dental cements and other dental fillings; bone reconstruction 
cements CTH  
 
3006.50 -  First-aid boxes and kits CTH, except when resulting only 
from putting up in sets  
3006.60 -  Chemical contraceptive preparations based on hormones, on other 
products of heading 29.37 or on spermicides CTH  
3006.70 - Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical operations 
or physical examinations or as a coupling agent between the body 
and medical instruments CTSH, except from subheading 
3824.90 
 
 
3006.80 - Waste pharmaceuticals: As specified for split subheading  
 -- Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or of 
their secretions for organo-therapeutic uses; heparin and its salts; 
other human or animal substances prepared for therapeutic or 
prophylactic uses, not elsewhere specified or included.  
ex3006.80(a) --- Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered CTSHS, except from heading 
30.01 
ex3006.80(b) --- Extracts of glands or other organs or of their secretions for 
organo-therapeutic uses CTSHS, except from subheading 
3001.20  
ex3006.80(c) --- Othe r CTSHS, except from subheading 
3001.90  
 -- Human blood; animal blood prepared for therapeutic, prophylactic 
or diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and similar products.  
ex3006.80(d) --- Antisera and other blood fractions and modified immunological 
products, whether or not obtained by means of biotechnological 
processes CTSHS, except from subheading 
3002.10 
ex3006.80(e) --- Vaccines fo r human medicine  
 CTSHS, except from subheading 
3002.20 
ex3006.80(f) --- Vaccines for veterinary medicine  CTSHS, except from subheading 3002.30 
ex3006.80(g) --- Othe r CTSHS, except from subheading 
3002.90 
ex3006.80(h) -- Medicaments (excluding goods of heading No. 30.02, 30.05 or 
30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured 
doses or in forms or packings for retail sale. CTSHS, except from heading 
30.03  
ex3006.80(i) -- Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or 
prophylactic uses, put up in measured doses (including those in the 
form of transdermal administration systems) or in forms or packings 
for retail sale. CTSHS, except from heading 
30.04 
 
 -- Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail 
sale for medical, surgical, dental or veterinary purposes.  
ex3006.80(j) --- Impregnated or coated with pharmaceutical substances  CTSHS, except from split heading 
ex30.05(a), ex30.05(b) 
ex3006.80(k) --- Not impregnated or coated with pharmaceutical  substances  CTSHS, except from split heading 
ex30.05(a), ex30.05(b) or from 
the headings of Section XI 
 -- Pharmaceutical goods specified in Note 4 to this Chapte r  
                                               
47 As per recommendation 1 in JOB/RO/2. JOB/RO/3/Rev.1 
 
- 69 - 
 
  HS 200247 Description  Rule 
ex3006.80(l) --- Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments CTSHS, except from subheadings 
3006.70 
ex3006.80(m) --- Othe r CTSHS, except from subheadings 
3006.10 to 3006.60 
 
HS2007 Description  Rule 
30.06 Pharmaceutical goods specifie d in Note 4 to this Chapter.  As specified for subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials 
(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 CTHS, except from split subheading 
ex3920.10 
ex3006.10(b) --- Of polymers of propylene CTHS, except from split subheading 
ex3920.20 
ex3006.10(c) --- Of polymers of styrene CTSHS, except from split subheadings 
ex3920.30, ex3006.92(m) or 
subheadings 3006.20-60. 
ex3006.10(d) ---- Of polymers of vinyle chloride, containing by weight not less 
than 6% of plasticisers CTSHS, except from split subheadings 
ex3920.43, ex3006.92(m) or subheadings 3006.20-60 
ex3006.10(e) --- Of other polymers of vinyle chloride  CTSHS, except from split subheadings 
ex3920.49, ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(f) --- Of acrylic polymers of poly(methyl methacrylate)  CTSHS, except from split subheadings ex3920.51, ex3006.92(m) or subheadings 3006.20-60 
ex3006.10(g) --- Of other acrylic polymers CTSHS, except from split subheadings 
ex3920.59, ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(h) --- Of polycarbonates, alkyd resins, polyallyl esters or other 
polyesters of polycarbonates CTSHS, except from split subheadings 
ex3920.61, ex3006.92(m) or 
subheadings 3006.20-60 
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 ch emical derivatives of regenerated 
cellulose CTSHS, except from split subheadings 
ex3920.71, ex3006.92(m) or subheadings 3006.20-60 
ex3006.10(m) --- Of cellulose or its chemical derivatives of 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 JOB/RO/3/Rev.1 
 
- 70 - 
 
  HS2007 Description  Rule 
ex3006.10(u) --- Other plates, sheets, film, foil and strip, of  plastics of 
polymers of vinyl chloride CTSHS, except from split subheadings 
ex3921.12, ex3006.92(m) or subheadings 3006.20-60 
ex3006.10(v) --- Other plates, sheets, film, foil and strip, of plastics of 
polyurethanes CTSHS, except from split subheadings 
ex3921.13, ex3006.92(m) or 
subheadings 3006.20-60 
ex3006.10(w) --- Other plates, sheets, film, foil and strip, of plastics of 
regenerated cellulose CTSHS, except from split subheadings 
ex3921.14, ex3006.92(m) or subheadings 3006.20-60 
ex3006.10(x) --- Other plates, sheets, film, foil and strip, of plastics of other 
plastics CTSHS, except from split subheadings 
ex3921.19, ex3006.92(m) or 
subheadings 3006.20-60 
 -- Knitted or crocheted fabrics of a width not exceeding 30 cm, 
containing by weight 5% or more of elastomeric yarn or rubber 
thread, other than those of heading 60.01.  
ex3006.10(y) --- Knitted or crocheted fabrics of a width not exceeding 30 cm, 
containing by weight 5% or more of elastomeric yarn or rubber 
thread, other than those of heading 60.01, containing by weight 
5% or more of elastomeric yarn but not containing rubber thread CTSHS, except from split 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 
30 cm, 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 
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 from 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) --- Othe r CTSHS, except from split subheading 
ex3001.90(b)  JOB/RO/3/Rev.1 
 
- 71 - 
 
  HS2007 Description  Rule 
 -- Human blood; animal blood prepared for therapeutic, 
prophylactic or diagnostic uses; antisera and other blood 
fractions and modified immunological products, whether or not 
obtained by means of biotechnological processes; vaccines, 
toxins, cultures of micro-organisms (excluding yeasts) and 
similar products.  
ex3006.92(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) 
 --- Othe r 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 Chapte r  
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) --- Othe r CTSHS, except from subheadings 
3006.10 to 3006.60 
 
(c)  Comments by the Secretariat 
In HS2007, the scope of subheading 3006.10 has been expanded to cover sterile absorbable 
surgical or dental yarn and sterile surgical or dental adhesion barriers whether or not absorbable previously classified in different headings of the HS2002 nomenclature (ex39.20, 
ex39.21, ex60.02, ex60.03, and ex60.05).  Theref ore, it was necessary to create several 
splits of suheading 3006.10 in order to respect the outcome of the original rule of each 
category of goods.  In addition, subheading  3006.91 was created to provide for appliances 
identifiable for ostomy use, previously classified in HS2002 subheading ex3926.90.  
It should be noted that subheading 3006.80 was renumbered 3006.92. 
 
83. Heading 31.02 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
31.02 Mineral or chemical fertilisers, 
nitrogenous. 31.02  Mineral or chemical fertilisers, 
nitrogenous. Deletion of subheading 
3102.70 because of low volume of trade. 
3102.10 - Urea, whether or not in 
aqueous solution 3102.10  - Urea, whether or not in aqueous 
solution  
 - Ammonium sulphate; double 
salts and mixtures of ammonium sulphate and ammonium nitrate:  - Ammonium sulphate; double salts 
and mixtures of ammonium sulphate and ammonium nitrate:  
3102.21 --Ammonium sulphate  3102.21  -- Ammonium sulphate   
3102.29 -- Othe r 3102.29  -- Other  
3102.30 - Ammonium nitrate, whether or 
not in aqueous solution 3102.30  - Ammonium nitrate, whether or not 
in aqueous solution  
3102.40 - Mixtures of ammonium nitrate 
with calcium carbonate or other 
inorganic non-fertilising substances 3102.40
 - Mixtures of ammonium nitrate with 
calcium carbonate or other inorganic 
non-fertilising substances  
3102.50 - Sodium nitrate  3102.50  - Sodium nitrate   JOB/RO/3/Rev.1 
 
- 72 - 
 
  HS2002 Description HS2007  Description  Reason for change  
3102.60 - Double salts and mixtures of 
calcium nitrate and ammonium nitrate 3102.60
 - Double salts and mixtures of 
calcium nitrate and ammonium nitrate  
3102.70 - Calcium cyanamide - (deleted)   
3102.80 - Mixtures of urea and 
ammonium nitrate in aqueous or ammoniacal solution 3102.80
 - Mixtures of urea and ammonium 
nitrate in aqueous or ammoniacal solution  
3102.90 - Other, including mixtures not 
specified in the foregoing 
subheadings 3102.90  - Other, including mixtures not 
specified in the foregoing 
subheadings  
 
(b) Technical Rectification 
HS1996 Description  Rule 
31.02 Mineral or chemical fertilisers, nitrogenous.  CTH 
 
 
HS2002 Description  Rule 
31.02 Mineral or chemical fertilisers, nitrogenous.  CTH 
 
HS2007 Description  Rule 
31.02 Mineral or chemical fertilisers, nitrogenous.  CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
84. Heading 31.03 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
31.03 Mineral or chemical 
fertilisers, phosphatic. 31.03  Mineral or chemical 
fertilisers, phosphatic. Deletion of subheading 3103.20 
because of the low volume of trade. 
3103.10 - Superphosphates 3103.10  - Superphosphates   
3103.20 - Basic slag - (deleted)   
3103.90 - Othe r 3103.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
31.03 Mineral or chemical fertilisers, phosphatic.  CTH 
 
 
HS2002 Description  Rule 
31.03 Mineral or chemical fertilisers, phosphatic.  CTH 
 
HS2007 Description  Rule 
31.03 Mineral or chemical fertilisers, phosphatic.  CTH 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. JOB/RO/3/Rev.1 
 
- 73 - 
 
  85. Heading 31.04 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
31.04 Mineral or chemical fertilisers, 
potassic. 31.04  Mineral or chemical fertilisers, 
potassic. Deletion of subheading 3104.10 
because of low volume of trade. 
3104.10 - Carnallite, sylvite and other 
crude natural potassium salts - (deleted)   
3104.20 - Potassium chloride 3104.20  - Potassium chloride   
3104.30 - Potassium sulphate 3104.30  - Potassium sulphate   
3104.90 - Othe r 3104.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
31.04 Mineral or chemical fertilisers, potassic.  CTH 
 
 
HS2002 Description  Rule 
31.04 Mineral or chemical fertilisers, potassic.  CTH 
 
HS2007 Description  Rule 
31.04 Mineral or chemical fertilisers, potassic.  CTH 
 (c) Comments by the Secretariat 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
86. Heading 32.01 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
32.01 Tanning extracts of vegetable 
origin; tannins and their salts, 
ethers, esters and other derivatives. 32.01
 Tanning extracts of vegetable 
origin; tannins and their salts, 
ethers, esters and other derivatives. Compounds of mercury have 
been transferred to new 
heading 28.52 
3201.10 - Quebracho extract 3201.10  - Quebracho extract   
3201.20 - Wattle extract  3201.20  - Wattle extract   
3201.90 - Othe r 3201.90  - Other  
  28.52  Compounds, inorganic or organic, of mercury, excluding amalgams.  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters 
and other derivatives. As specified for split heading  
ex32.01(a) -Tannins CTHS 
ex32.01(b) -Othe r CTH 
 
 
HS 2002 Description  Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters 
and other derivatives. As specified for split heading  
ex32.01(a) -Tannins CTHS 
ex32.01(b) -Othe r CTH 
 
HS 2007 Description  Rule 
32.01 Tanning extracts of vegetable origin; tannins and their salts, ethe rs, esters 
and other derivatives. As specified for split heading  
ex32.01(a) -Tannins CTHS JOB/RO/3/Rev.1 
 
- 74 - 
 
  HS 2007 Description  Rule 
ex32.01(b) -Othe r CTH, except for split heading 
ex28.52(x) 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 heading 32.01 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectificat ion of the split heading ex32.01 (b) requires 
the addition of an exception to the CTH rule. 
87. Heading 32.06 
(a) HS Change 
HS2002 Description HS 2007  Description  Reason for change  
32.06 Other colouring matter; 
preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic 
products of a kind used as 
luminophores, whether or not chemically defined. 32.06
 Other colouring matter; 
preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a 
kind used as luminophores, 
whether or not chemically defined. Deletion of subheading 
3206.30 and 3206.43 because of the low volume of trade.   
Compounds of Mercury have 
been transferred to new heading 28.52 
 - Pigments and preparations 
based on titanium dioxide:  - Pigments and preparations 
based on titanium dioxide:  
3206.11 -- Containing 80% or more by 
weight of titanium dioxide calculated on the dry matter 3206.11
 -- Containing 80% or more by 
weight of titanium dioxide calculated on the dry matter  
3206.19 -- Othe r 3206.19  -- Other  
3206.20 - Pigments and preparations 
based on chromium compounds 3206.20
 - Pigments and preparations 
based on chromium compounds  
3206.30 - Pigments and preparations 
based on cadmium 
compounds - (deleted)   
 - Other colouring matter and 
other preparations:  -  Other colouring matter and 
other preparations:  
3206.41 -- Ultramarine and 
preparations based thereon 3206.41  -- Ultramarine and preparations 
based thereon  
3206.42 -- Lithopone and other 
pigments and preparations based on zinc sulphide 3206.42
 -- Lithopone and other pigments 
and preparations based on zinc sulphide  
3206.43 -- Pigments and preparations 
based on hexacyanoferrates 
(ferrocyanides and 
ferricyanides) - (deleted)   
3206.49 -- Othe r 3206.49  -- Other  
3206.50 - Inorganic products of a kind 
used as luminophores 3206.50  - Inorganic products of a kind 
used as luminophores  
  28.52  Compounds, inorganic or organic,  
of mercury, excluding amalgams.  
 
(b) Technical Rectification 
HS1996 Description  Rule 
32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, 
other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind 
used as luminophores, whether or not chemically defined. CTSH 
 
 
HS2002 Description  Rule 
32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, 
other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. CTSH 
 
HS 2007 Description  Rule 
32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, 
other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. As specified for subheading
  
 - Pigments and preparations based on titanium dioxide:   
3206.11 -- Containing 80% or more by weight of titanium dioxide calculated on the 
dry matter CTSH 
3206.19 -- Othe r CTSH JOB/RO/3/Rev.1 
 
- 75 - 
 
  HS 2007 Description  Rule 
3206.20 - Pigments and preparations based on chromium compounds  CTSH 
 - Other colouring matter and other preparations:   
3206.41 -- Ultramarine and preparations based thereon  CTSH 
3206.42 -- Lithopone and other pigments and preparations based on zinc sulphide  CTSH 
3206.49 -- Othe r 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) --- Othe r CTSHS 
3206.50 - Inorganic products of a kind used as luminophores  CTSH, except for split 
heading ex28.52(y) 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subheadings 3206.30 and 3206.43 entails the transfer of the products to HS2007 subhea ding 3206.49.  Therefore, the rule can be 
transposed by splitting the subheading and setti ng a "CTSHS" rule for each split. In addition 
mercury compounds classified in subheading 3206.50 were transferred to new HS2007 heading 28.52.  Therefore, it was necessary to  add an exception to the "CTSH" rule of 
subheading 3206.50. 
 88. Heading 33.01 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
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. 33.01
 Essential oils (terpeneless or not), 
including concretes and absolutes; 
resinoids; extracted oleoresins; 
concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products 
of the deterpenation of essential 
oils; aqueous distillates and aqueous solutions of essential oils. Deletion of subheadings 
3301.11 and 3301.14 
because of the low 
volume of trade.  Deletion of subheading 3301.21, 3301.22, 
3301.23 and 3301.26 
because of the low volume of trade, 
 - Essential oils of citrus fruit:  - Essential oils of citrus fruit:   
3301.11 -- Of bergamot -  (deleted)   
3301.12 -- Of orange 3301.12  -- Of orange   
3301.13 -- Of lemon 3301.13  -- Of lemon   
3301.14 -- Of lime - (deleted)   
3301.19 -- Othe r 3301.19  --  Othe r  
 - Essential oils other than those of 
citrus fruit:  - Essential oils other than those of 
citrus fruit:  
3301.21 -- Of geranium -  (deleted)   
3301.22 -- Of jasmin - (deleted)   
3301.23 -- Of lavender or of lavandin -  (deleted)   
3301.24 -- Of peppermint ( Mentha piperita ) 3301.24  -- Of peppermint ( Mentha piperita )  
3301.25 -- Of other mints  3301.25  -- Of other mints   
3301.26 -- Of vetive r - (deleted)   
3301.29 -- Othe r 3301.29  -- Other  
3301.30 - Resinoids 3301.30  - Resinoids   
3301.90 - Othe r 3301.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
33.01 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; 
extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. CTSH 
 
 
HS2002 Description  Rule 
33.01 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; 
extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. CTSH 
 JOB/RO/3/Rev.1 
 
- 76 - 
 
  HS 2007 Description  Rule 
33.01 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; 
extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of 
essential oils.  As specified for
 
subheading  
 - Essential oils of citrus fruit:  
3301.12 -- Of orange  CTSH 
3301.13 -- Of lemon  CTSH 
3301.19 --  Othe r As specified for split  
subheading 
ex3301.19(a) --- Of bergamot CTSHS 
ex3301.19(b) --- Of lime CTSHS 
ex3301.19(c) --- Othe r CTSHS 
 - Essential oils other than those of citrus fruit:   
3301.24 -- Of peppermint (Mentha piperita)  CTSH 
3301.25 -- Of other mints CTSH 
3301.29 -- Othe r As specified for split  
subheading 
ex3301.29(a) --- Of geranium CTSHS 
ex3301.29(b) --- Of jasmin  CTSHS 
ex3301.29(c) --- Of lavender or of lavandin CTSHS 
ex3301.29(d) --- Of vetive r CTSHS 
ex3301.29(e) --- Othe r CTSHS 
3301.30 - Resinoids  CTSH 
3301.90 - Othe r CTSH 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subheadings 3301.11 and 3301.14 entails the 
transfer of the products to HS2007 subhea ding 3301.19.  Therefore, the rule can be 
transposed by splitting the subheading and se tting a "CTSHS" rule for each split. The same 
approach was follow to transpose the rule for HS2007 subheading 3301.29, which now covers the products of HS2002 deleted subheadings 3301.21 to 3301.23, and 3301.26. 
 
89. Heading 34.04 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
34.04 Artificial waxes and 
prepared waxes. 34.04  Artificial waxes and prepared 
waxes. Deletion of subheading 3404.10 
because of the low volume of trade. 
3404.10 - Of chemically modified 
lignite - (deleted)   
3404.20 - Of poly(oxyethylene) 
(polyethylene glycol) 3404.20  - Of poly(oxyethylene) 
(polyethylene glycol)  
3404.90 - Othe r 3404.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
34.04 Artificial waxes and prepared waxes.  CTH 
 
 
HS2002 Description  Rule 
34.04 Artificial waxes and prepared waxes.  CTH 
 
HS2007 Description  Rule 
34.04 Artificial waxes and prepared waxes.  CTH 
 
(c) Comments by the Secretariat 
No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. JOB/RO/3/Rev.1 
 
- 77 - 
 
  90. Heading 35.02 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
35.02 Albumins (including concentrates of 
two or more whey proteins, 
containing by weight more than 
80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. 35.02
 Albumins (including concentrates of 
two or more whey proteins, 
containing by weight more than 80% 
whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. Compounds of 
mercury have been 
transferred to new 
heading 28.52 
 - Egg albumin:   - Egg albumin:   
3502.11 -- Dried 3502.11  --  Dried   
3502.19 -- Othe r 3502.19  --  Othe r  
3502.20 - Milk albumin, including 
concentrates of two or more whey proteins 3502.20
 - Milk albumin, including 
concentrates of two or more whey proteins  
3502.90 - Othe r 3502.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
35.02 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. As specified for subheadings 
 - Egg albumin:  
3502.11 -- Dried CTSH  
3502.19 -- Othe r CTH, except from heading 04.07 or 04.08  
3502.20 - Milk albumin, including concentrates of two or more whey proteins  CTH 
3502.90 - Othe r CTH 
 
 
HS2002 Description  Rule 
35.02 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on 
the dry matter), albuminates and other albumin derivatives. As specified for subheadings 
 - Egg albumin:  
3502.11 -- Dried CTSH  
3502.19 -- Othe r CTH, except from heading 04.07 or 04.08  
3502.20 - Milk albumin, including concentrates of two or more whey proteins  CTH 
3502.90 - Othe r CTH 
 
HS2007 Description  Rule 
35.02 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on 
the dry matter), albuminates and other albumin derivatives. As specified for subheadings 
 - Egg albumin:  
3502.11 -- Dried CTSH  
3502.19 -- Othe r CTH, except from heading 04.07 or 04.08  
3502.20 - Milk albumin, including concentrates of two or more whey proteins  CTH 
3502.90 - Othe r CTH, except from split heading 
ex28.52(z) 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 suheading 3502.90 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectificatio n requires the addition of an exception to 
the CTH rule of subheading 3502.90. 
91. Heading 35.04 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
35.04 Peptones and their derivatives; 
other protein substances and their derivatives, not elsewhere specified or included; hide powder, 
whether or not chromed. 35.04
 Peptones and their derivatives; 
other protein substances and their derivatives, not elsewhere specified or included; hide powder, 
whether or not chromed. Compounds of mercury 
have been transferred to new heading 28.52 
 JOB/RO/3/Rev.1 
 
- 78 - 
 
  (b) Technical Rectification 
HS1996 Description  Rule 
35.04 Peptones and their derivatives; other protein substances and their derivatives, 
not elsewhere specified or included; hide powder, whether or not chromed. CTH 
 
 
HS2002 Description  Rule 
35.04 Peptones and their derivatives; other protein substances and their derivatives, 
not elsewhere specified or included; hide powder, whether or not chromed. CTH 
 
HS2007 Description  Rule 
35.04 Peptones and their derivatives; other protein substances and their derivatives, 
not elsewhere specified or included; hide powder, whether or not chromed. CTH, except split heading 
ex28.52(zi) 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 heading 35.04 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectificatio n of the heading requires the addition of 
an exception to the CTH rule. 
92. Heading 37.02 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
37.02 Photographic film in rolls, 
sensitised, unexposed, of any 
material other than paper, 
paperboard or textiles; instant print film in rolls, sensitised, unexposed. 37.02
 Photographic film in rolls, 
sensitised, unexposed, of any 
material other than paper, 
paperboard or textiles; instant print film in rolls, sensitised, unexposed. Deletion of subheading 
3702.20 because of the low 
volume of trade 
3702.10 - For X-ray 3702.10  - For X-ray   
3702.20 - Instant print film -  (deleted)   
 - Other film, without 
perforations, of a width not 
exceeding 105 mm:  - Other film, without 
perforations, of a width not 
exceeding 105 mm:  
3702.31 -- For colour photography 
(polychrome) 3702.31  -- For colour photography 
(polychrome)  
3702.32 -- Other, with silver halide 
emulsion 3702.32  -- Other, with silver halide 
emulsion  
3702.39 -- Othe r 3702.39  -- Other  
 - Other film, without 
perforations, of a width 
exceeding 105 mm:  - Other film, without 
perforations, of a width 
exceeding 105 mm:  
3702.41 -- Of a width exceeding 610 mm 
and of a length exceeding 200m, 
for colour photography (polychrome) 3702.41
 -- Of a width exceeding 610 mm 
and of a length exceeding 
200 m, for colour photography (polychrome)  
3702.42 -- Of a width exceeding 610 mm 
and of a length exceeding 200m, 
other than for colour 
photography 3702.42  -- Of a width exceeding 610 mm 
and of a length exceeding 
200 m, other than for colour 
photography  
3702.43 -- Of a width exceeding 610 mm 
and of a length not exceeding 200 m 3702.43
 -- Of a width exceeding 610 mm 
and of a length not exceeding 200m  
3702.44 -- Of a width exceeding 105 mm 
but not exceeding 610mm 3702.44  -- Of a width exceeding 105 mm 
but not exceeding 610 mm  
 
(b) Technical Rectification 
HS1996 Description  Rule 
37.02 Photog raphic 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 
 
 
HS200248 Description  Rule 
37.02 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed CTH, except from heading 
37.01 
                                               
48 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 79 - 
 
   
HS 2007 Description  Rule 
37.02 Photographic film in rolls, sensitised, unexposed, of any material other than 
paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed CTH, except from heading 
37.01 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
93. Heading 37.05 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
37.05 Photographic plates and film, 
exposed and developed, other than cinematographic film. 37.05
 Photographic plates and film, 
exposed and developed, other than cinematographic film. Deletion of subheading 
3705.20 because of the low volume of trade. 
3705.10 - For offset reproduction 3705.10  - For offset reproduction   
3705.20 - Microfilms - (deleted)   
3705.90 - Othe r 3705.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
37.05 Photographic plates and film, exposed and developed, other than cinematographic film. CTH 
 
 
HS2002 Description  Rule 
37.05 Photographic plates and film, exposed and developed, other than cinematographic film. CTH 
 
HS2007 Description  Rule 
37.05 Photographic plates and film, exposed and developed, other than cinematographic film. CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
94. Heading 37.07 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
37.07 Chemical preparations for 
photographic uses (other than 
varnishes, glues, adhesives and 
similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for 
use. 37.07
 Chemical preparations for 
photographic uses (other than 
varnishes, glues, adhesives and 
similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for 
use. Compounds of 
mercury have been 
transferred to new 
heading 28.52 
3707.10 - Sensitising emulsions 3707.10  - Sensitising emulsions   
3707.90 - Othe r 3707.90  - Other  
  28.52  Compounds, inorganic or organic, of 
mercury, excluding amalgams.  
 
(b) Technical Rectification 
HS1996 Description  Rule 
37.07 Chemical preparations for photographic uses (other than varnishes, glues, 
adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. CTH JOB/RO/3/Rev.1 
 
- 80 - 
 
   
HS2002 Description  Rule 
37.07 Chemical preparations for photographic uses (other than varnishes, glues, 
adhesives and similar preparations); unmixed products for photographic uses, 
put up in measured portions or put up for retail sale in a form ready for use. CTH 
 
HS2007 Description  Rule 
37.07 Chemical preparations for photographic uses (other than varnishes, glues, 
adhesives and similar preparations); unmixed products for photographic uses, 
put up in measured portions or put up for retail sale in a form ready for use. CTH, except split heading 
ex28.52(zii) 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 heading 37.07 have been transferred to new 
HS2007 heading 28.52.  Therefore, the rectificatio n of the heading requires the addition of 
an exception to the CTH rule. 
95. Heading 38.05 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
38.05 Gum, wood or sulphate turpentine 
and other terpenic oils produced by 
the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing 
alpha-terpineol as the main 
constituent. 38.05
 Gum, wood or sulphate turpentine 
and other terpenic oils produced by 
the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing 
alpha-terpineol as the main 
constituent. Deletion of 
subheading 3805.20 
because of the low volume of trade. 
3805.10 - Gum, wood or sulphate turpentine 
oils 3805.10  - Gum, wood or sulphate turpentine 
oils  
3805.20 - Pine oil -  (deleted)   
3805.90 - Othe r 3805.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the 
distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. As specified for subheading
 
3805.10 - Gum, wood or sulphate turpentine oils  CTH 
3805.20 - Pine oil CTSH 
3805.90 - Othe r CTSH 
 
 
HS2002 Description  Rule 
38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the 
distillation or other treatment of coniferous woods; crude dipentene; sulphite 
turpentine and other crude para-cymene; pine oil containing alpha-terpineol 
as the main constituent. As specified for subheading  
3805.10 - Gum, wood or sulphate turpentine oils  CTH 
3805.20 - Pine oil CTSH 
3805.90 - Othe r CTSH 
 
HS 2007 Description  Rule 
38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the 
distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing 
alpha-terpineol as the main constituent. As specified for subheading
 
3805.10 - Gum, wood or sulphate turpentine oils  CTH 
3805.90 - Othe r As specified for split subheading  
3805.90(a) -- Pine oil CTSHS 
3805.90(b) -- Othe r CTSHS 
 JOB/RO/3/Rev.1 
 
- 81 - 
 
  (c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 3805.20 entails the transfer of the 
products to HS2007 subheading 3805.90.  Therefor e, the rule can be transposed by splitting 
this subheading and setting a "CTSHS" rule for each split. 
 
96. Heading 38.08 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
38.08 Insecticides, rodenticides, 
fungicides, herbicides, anti-
sprouting products and plant-
growth regulators, disinfectants and similar products, put up in forms or packings for retail sale 
or as preparations or articles (for 
example, sulphur-treated bands, wicks and candles, and fly-papers).  Insecticides, rodenticides, fungicides, herbicides, anti-
sprouting products and plant-
growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or 
as preparations or articles (for 
example, sulphur-treated bands, wicks and candles, and fly-papers). New subheading 3808.50 
has been created for 
goods of heading 38.08 
containing substances listed in the new subheading Note 1 to 
Chapter 38.
49 
3808.10 - Insecticides - (deleted)   
3808.20 - Fungicides -  (deleted)   
3808.30 - Herbicides, anti-sprouting 
products and plant-growth 
regulators - (deleted)   
3808.40 - Disinfectants -  (deleted)   
  3808.50  - Goods specified in Subheading 
Note 1 to this Chapter  
3808.90 - Othe r  -Othe r New subheadings 3808.91 
to 3808.99 have been 
created to cover products 
of heading 38.08 other than those of new subheading 3808.50 
  3808.91  -- Insecticides   
  3808.92  -- Fungicides   
  3808.93  -- Herbicides, anti-sprouting 
products and plant-growth 
regulators  
  3808.94  -- Disinfectants   
  3808.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth 
regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-tr eated bands, wicks and candles, and fly-papers). CTH
 
 
 
HS2002 Description  Rule 
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth 
regulators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for example, sulphur-tr eated bands, wicks and candles, and fly-papers). CTH 
 
HS2007 Description  Rule 
38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth 
regulators, disinfectants and similar products, put up in forms or packings for retail sale or as 
preparations or articles (for example, sulphur-tr eated bands, wicks and candles, and fly-papers).  CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 in HS 2007; the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
                                               
49 Amendments made consequential to the Rotterdam Convention on the prior informed consent 
procedure (PIC) for certain hazardous chemicals and pesticides in international trade which entered into force 
on 24 February 2004. JOB/RO/3/Rev.1 
 
- 82 - 
 
  the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
97. Heading 38.21 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
38.21 Prepared culture media for 
development of micro-
organisms. 38.21  Prepared culture media for 
the development or 
maintenance of micro-organisms (including viruses and the like) or of plant, 
human or animal cells. The scope of heading 38.21 was 
expanded to cover also prepared 
culture media for maintenance of micro-organisms and prepared culture media for the development 
and maintenance of plant, human 
or animal cells. 
38.24 Prepared binders for foundry 
moulds or cores; chemical 
products and preparations of 
the chemical or allied 
industries (including those 
consisting of mixtures of 
natural products), not 
elsewhere specified or 
included. 38.24  Prepared binders for foundry 
moulds or cores; chemical 
products and preparations of 
the chemical or allied 
industries (including those 
consisting of mixtures of 
natural products), not 
elsewhere specified or 
included.  
3824.90 - Othe r 3824.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
38.21 Prepared culture media for development of micro-organisms.  CTH 
38.24 Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of 
mixtures of natural products), not elsewhere specified or included. CTSH 
 
HS2002 Description  Rule 
38.21 Prepared culture media for development of micro-organisms.  CTH 
38.24 Prepared binders for foundry moulds or cores; chemical products and 
preparations of the chemical or allied industries (including those consisting of 
mixtures of natural products), not elsewhere specified or included. CTSH 
 
 
HS 2007 Description  Rule 
38.21 Prepared culture media for the development or maintenance of micro-
organisms (including viruses and the like) or of plant, human or animal cells. As specified for split headings  
38.21(a) - Other prepared binders for foundry moulds or cores; chemical products 
and preparations of the chemical or allied industries (including those 
consisting of mixtures of natural products), not elsewhere specified or 
included. CTHS, except from split 
subheading ex3824.90(b) 
38.21(b) -Othe r CTHS 
 
(c)  Comments by the Secretariat 
The scope of heading 38.21 has been expanded to cover some products previously classified 
in subheading ex3824.90. Therefore, it was necessary split heading 38.21 and to set a "CTHS" for each split. 
  
98. Heading 38.22 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
38.22 Diagnostic or laboratory 
reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of 
heading 30.02 or 30.06; 
certified reference materials. 38.22
 Diagnostic or laboratory reagents 
on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; 
certified reference materials. Compounds of mercury 
have been transferred to new heading 28.52 
 JOB/RO/3/Rev.1 
 
- 83 - 
 
  (b) Technical Rectification 
HS1996 Description  Rule 
38.22 Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory 
reagents whether or not on a backing, other than those of heading 30.02 or 30.06 CTH 
 
 
HS200250 Description  Rule 
38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory 
reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. CTH, or change from or 
to certified reference materials  
 
HS 2007 Description  Rule 
38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or 
laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. CTH, or change from or to certified
 
reference materials; except from 
split heading ex28.52(zii) 
 
(c)  Comments by the Secretariat 
Mercury compounds classified in HS2002 heading 38.22 have been transferred to new 
HS2007 heading 28.52. Therefore, the rectificatio n of the heading requires the addition of 
an exception to the CTH rule. 
99. Heading 38.24 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
38.24 Prepared binders for foundry 
moulds or cores; chemical products and preparations of the chemical or allied 
industries (including those 
consisting of mixtures of natural products), not elsewhere specified or included. 38.24
 Prepared binders for foundry 
moulds or cores; chemical products and preparations of the chemical or allied 
industries (including those 
consisting of mixtures of natural products), not elsewhere specified or included. Deletion of subheading 3824.20 
because of the low volume of trade. 
3824.10 - Prepared binders for foundry 
moulds or cores 3824.10  - Prepared binders for foundry 
moulds or cores  
3824.20 - Naphthenic acids, their 
water-insoluble salts and their esters - (deleted)
  
3824.30 - Non-agglomerated metal 
carbides mixed together or 
with metallic binders 3824.30  - Non-agglomerated metal 
carbides mixed together or 
with metallic binders  
3824.40 - Prepared additives for 
cements, mortars or concretes 3824.40  - Prepared additives for 
cements, mortars or concretes  
3824.50 - Non-refractory mortars and 
concretes 3824.50  - Non-refractory mortars and 
concretes  
3824.60 - Sorbitol other than that of 
subheading 2905.44 3824.60  - Sorbitol other than that of 
subheading 2905.44  
 - Mixtures containing 
perhalogenated derivatives of 
acyclic hydrocarbons 
containing two or more 
different halogens:  - Mixtures containing 
halogenated derivatives of 
methane, ethane or propane:  
3824.71 -- Containing acyclic 
hydrocarbons perhalogenated only with fluorine and chlorine 3824.71
 -- Containing 
chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs) New subheadings 3824.73 to 
3824.78 have been created to cover mixtures containing halogenated derivatives of methane, ethane or propane 
facilitating the monitoring and 
control substances that deplete the ozone layer. 
  3824.72  -- Containing 
bromochlorodifluoromethane, 
bromotrifluoromethane or 
dibromotetrafluoroethanes  
  3824.73  -- Containing 
hydrobromofluorocarbons 
(HBFCs)  
                                               
50 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 84 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  3824.74  -- Containing 
hydrochlorofluorocarbons 
(HCFCs), whether or not 
containing perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs), but not containing 
chlorofluorocarbons (CFCs)  
  3824.75  -- Containing carbon 
tetrachloride  
  3824.76  -- Containing 1,1,1-
trichloroethane (methyl 
chloroform)  
  3824.77  -- Containing bromomethane 
(methyl bromide) or 
bromochloromethane  
  3824.78  -- Containing perfluorocarbons 
(PFCs) or hydrofluorocarbons 
(HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons 
(HCFCs)  
3824.79 -- Othe r 3824.79  -- Other  
   - Mixtures and preparations 
containing oxirane (ethylene 
oxide), polybrominated 
biphenyls (PBBs), 
polychlorinated biphenyls 
(PCBs), polychlorinated 
terphenyls (PCTs) or tris(2,3-
dibromopropyl) phosphate: New subheadings 3824.81, 
3824.82 and 3824.83 have been 
created to cover products 
containing exirane, 
plybrominated biphenyls, 
polychlorinated biphenyls, 
polychlorinated terphenyls and  
tris (2,3-dibromopropyl) 
phosphate facilitating the 
monitoring and control of these 
products consequential to the 
Convention of Rotterdam 
  3824.81  -- Containing oxirane 
(ethylene oxide)  
  3824.82  -- Containing polychlorinated 
biphenyls (PCBs), 
polychlorinated terphenyls 
(PCTs) or polybrominated 
biphenyls (PBBs)  
  3824.83  -- Containing tris(2,3-
dibromopropyl) phosphate  
3824.90 - Othe r 3824.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
38.24 Prepared binders for foundry moulds or cores; chemical products and preparations 
of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the 
chemical or allied industries, not elsewhere specified or included. CTSH 
 
 
HS200251 Description  Rule 
3824 Prepared binders for foundry  moulds or cores; chemical 
products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. CTSH
 
3824.71 --  Containing acyclic hydrocarbons perhalogenated only 
with fluorine and chlorine CTSH, except from split subheading ex3825.41(a) 
(perhalogenated waste organic solvents) 
3824.79 --  Othe r CTSH, except from split subheading ex3825.41(a) 
(perhalogenated waste organic solvents) 
3824.90 - Othe r CTSH, except from subheading 3006.70, 3825.10, 
3825.20, 3825.49, 3825.50, 3825.61, 3825.69 or 
3825.90 or split subheading ex2842.10(a), 
ex3006.80(l), 3825.30(a) or ex3825.41(b) (other 
than perhalogenated waste organic solvents) 
 
                                               
51 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 85 - 
 
  HS 2007 Description  Rule 
38.24 Prepared binders for foundry moulds or cores; 
chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified 
or included. As specified for subheading
  
3824.10 - Prepared binders for foundry moulds or cores  CTSH  
3824.30 - Non-agglomerated metal carbides mixed together or 
with metallic binders CTSH  
3824.40 - Prepared additives for cements, mortars or 
concretes CTSH  
3824.50 - Non-refractory mortars and concretes  CTSH  
3824.60 - Sorbitol other than that of subheading 2905.44  CTSH  
 - Mixtures containing halogenated derivatives of 
methane, ethane or propane:  
3824.71 -- Containing chlorofluorocarbons (CFCs), whether or 
not containing hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) CTSH, except from split subheading 3824.90(b) or 
ex3825.41(a) (perhalogenated waste organic 
solvents) 
3824.72 -- Containing bromochlorodifluoromethane, 
bromotrifluoromethane or dibromotetrafluoroethanes CTSH, except from subheading 3824.71, 3824.73, 
3824.74, 3824.75, 3824.76, 3824.77, 3824.78, 
3824.79, 3824.81, 3824.82, 3824.83 or split 
subheading 3824.90(b) 
3824.73 -- Containing hydrobromofluorocarbons (HBFCs)  CTSH, except from subheading 3824.71, 3824.72, 
3824.74, 3824.75, 3824.76, 3824.77, 3824.78, 
3824.79, 3824.81, 3824.82, 3824.83  or split 
subheading 3824.90(b) 
3824.74 -- Containing hydrochlorofluorocarbons (HCFCs), 
whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) CTSH, except from subheading 3824.71, 3824.72, 
3824.73, 3824.75, 3824.76, 3824.77, 3824.78 3824.79, 3824.81, 3824.82, 3824.83 or split 
subheading 3824.90(b) 
3824.75 -- Containing carbon tetrachloride  CTSH, except from subheading 3824.71, 3824.72, 
3824.73, 3824.74, 3824.76, 3824.77, 3824.78 
3824.79, 3824.81, 3824.82, 3824.83  or split 
subheading 3824.90(b) 
3824.76 -- Containing 1,1,1-trichloroethane (methyl 
chloroform) CTSH, except from subheading 3824.71, 3824.72, 
3824.73, 3824.74, 3824.75, 3824.77, 3824.78 3824.79, 3824.81, 3824.82, 3824.83  or split subheading 3824.90(b) 
3824.77 -- Containing bromomethane (methyl bromide) or 
bromochloromethane CTSH, except from subheading 3824.71, 3824.72, 
3824.73, 3824.74, 3824.75, 3824.76, 3824.78 
3824.79, 3824.81, 3824.82, 3824.83  or split 
subheading 3824.90(b) 
3824.78 -- Containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) CTSH, except from subheading 3824.71, 3824.72, 
3824.73, 3824.74, 3824.75, 3824.76, 3824.77 
3824.79, 3824.81, 3824.82, 3824.83  or split subheading 3824.90(b) 
3824.79 -- Othe r CTSH, except from  subheadings 3824.71, 
3824.72, 3824.73, 3824.74, 3824.75, 3824.76, 
3824.77 3824.78, 3824.81, 3824.82, 3824.83 or 
split subheading 3824.90(b)or ex3825.41(a) 
(perhalogenated waste organic solvents) 
 - Mixtures and preparations containing oxirane 
(ethylene oxide), polybrominated biphenyls (PBBs), 
polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate:  
3824.81 -- Containing oxirane (ethylene oxide)  CTSH, except from subheading 3824.71, 3824.72, 
3824.73, 3824.74, 3824.75, 3824.76, 3824.77 
3824.78, 3824.79, 3824.82, 3824.83 or split 
subheading ex3824.90(b) 
3824.82 -- Containing polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or polybrominated 
biphenyls (PBBs) CTSH, except from subheading 3824.71, 3824.72, 
3824.73, 3824.74, 3824.75, 3824.76, 3824.77 
3824.78, 3824.79, 3824.81, 3824.83 or split 
subheading ex3824.90(b) 
3824.83 -- Containing tris(2,3-dibromopropyl) phosphate  CTSH, except from subheading 3824.71, 3824.72, 
3824.73, 3824.74, 3824.75, 3824.76, 3824.77 
3824.78, 3824.79, 3824.81, 3824.82 or split 
subheading ex3824.90(b) 
3824.90 - Othe r As specified for split subheading 
ex3824.90(a) -- Naphthenic acids, thei r wate r-insoluble salts and 
their esters CTSHS  
ex3824.90(b) -- Othe r CTSHS, except from subheading 3006.70, 
3824.71, 3824.72, 3824.73, 3824.74, 3824.75, 
3824.76, 3824.77, 3824.78, 3824.79, 3824.81, 3824.82, 3824.83, 3825.10, 3825.20, 3825.49, 3825.50, 3825.61, 3825.69 or 3825.90 or split 
subheading ex2842.10(a), ex3006.92(l), 
3825.30(a) or ex3825.41(b) (other than perhalogenated waste organic solvents), or split heading ex38.21(a) JOB/RO/3/Rev.1 
 
- 86 - 
 
  (c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 3824.20 entails the transfer of the 
products to HS2007 subheading 3824.90.  Therefor e, the rule can be transposed by splitting 
subheading 3824.90 and setting a "CTSHS" rule fo r each split. In addition, the creation of 
new subheadings requires the addition of except ions to the "CTSH" rule assigned to the new 
subheadings, to prevent widening the scope of the rule.  Finally, some products of 
subheading 3824.90 have been transferred to heading ex38.21.  It should be noted that 
subheading 3006.80 was renumbered 3006.92. 
 100.  Heading 39.07 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
39.07 Polyacetals, other polyethers 
and epoxide resins, in primary 
forms; polycarbonates, alkyd 
resins, polyallyl esters and other polyesters, in primary forms. 39.07
 Polyacetals, other polyethers 
and epoxide resins, in primary 
forms; polycarbonates, alkyd 
resins, polyallyl esters and other polyesters, in primary forms. New subheading 3907.70 
has been created for 
poly(lactic acid) taking into 
account of expansion of the volume of trade of this raw material. 
3907.10 - Polyacetals 3907.10  - Polyacetals   
3907.20 - Other polyethers  3907.20  - Other polyethers   
3907.30 - Epoxide resins  3907.30  - Epoxide resins   
3907.40 - Polycarbonates  3907.40  - Polycarbonates   
3907.50 - Alkyd resins 3907.50  - Alkyd resins   
3907.60 - Poly(ethylene terephthalate) 3907.60  - Poly(ethylene terephthalate)   
  3907.70  - Poly(lactic acid)   
 - Othe r polyesters:  - Other polyesters:   
3907.91 -- Unsaturated 3907.91  -- Unsaturated   
3907.99 -- Othe r 3907.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, 
alkyd resins, polyallyl esters and other polyesters, in primary forms. CTH 
 
 
HS2002 Description  Rule 
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, 
alkyd resins, polyallyl esters and other polyesters, in primary forms. CTH 
 
HS2007 Description  Rule 
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, 
alkyd resins, polyallyl esters and other polyesters, in primary forms. CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 to HS 2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 
101.  Heading 39.20 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
39.20 Other plates, sheets, film, foil 
and strip, of plastics, non-cellular and not reinforced, laminated, supported or 
similarly combined with other 
materials. 39.20
 Other plates, sheets, film, foil 
and strip, of plastics, non-cellular and not reinforced, laminated, supported or 
similarly combined with other 
materials.  JOB/RO/3/Rev.1 
 
- 87 - 
 
  HS2002 Description HS2007  Description  Reason for change  
3920.10 - Of polymers of ethylene 3920.10  - Of polymers of ethylene  Part of subheading 3920.10 
has been moved to new 
subheading 3006.10 
3920.20 - Of polymers of propylene 3920.20  - Of polymers of propylene  Part of subheading 3920.20 
has been moved to new 
subheading 3006.10 
3920.30 - Of polymers of styrene 3920.30  - Of polymers of styrene  Part of subheading 3920.30 
has been moved to new 
subheading 3006.10 
 - Of polymers of vinyl chloride:  - Of polymers of vinyl 
chloride:  
3920.43 -- Containing by weight not less 
than 6% of plasticisers 3920.43  -- Containing by weight not 
less than 6% of plasticisers Part of subheading 3920.43 
has been moved to new 
subheading 3006.10 
3920.49 -- Othe r 3920.49  -- Other Part of subheading 3920.49 has been moved to new subheading 3006.10 
 - Of acrylic polymers:  - Of acrylic polymers:   
3920.51 -- Of poly(methyl methacrylate) 3920.51  -- Of poly(methyl 
methacrylate) Part of subheading 3920.51 
has been moved to new 
subheading 3006.10 
3920.59 -- Othe r 3920.59  -- Other Part of subheading 3920.59 
has been moved to new 
subheading 3006.10 
 - Of polycarbonates, alkyd 
resins, polyallyl esters or other polyesters:  - Of polycarbonates, alkyd 
resins, polyallyl esters or other polyesters:  
3920.61 -- Of polycarbonates 3920.61  -- Of polycarbonates  Part of subheading 3920.61 
has been moved to new 
subheading 3006.10 
3920.62 -- Of poly(ethylene 
terephthalate) 3920.62  -- Of poly(ethylene 
terephthalate) Part of subheading 3920.62 
has been moved to new subheading 3006.10 
3920.63 -- Of unsaturated polyesters 3920.63  -- Of unsaturated polyesters  Part of subheading 3920.63 
has been moved to new 
subheading 3006.10 
3920.69 -- Of other polyesters 3920.69  -- Of other polyesters  Part of subheading 3920.69 has been moved to new 
subheading 3006.10 
 - Of cellulose or its chemical 
derivatives:  - Of cellulose or its chemical 
derivatives:  
3920.71 -- Of regenerated cellulose 3920.71  -- Of regenerated cellulose  Part of subheading 3920.71 has been moved to new 
subheading 3006.10 
3920.72 -- Of vulcanised fibre  deleted  Deletion of subheading 
3920.72 because of the low 
volume of trade. Part of 
subheading 3920.72 has been 
moved to new subheading 
3006.10 
3920.73 -- Of cellulose acetate 3920.73  -- Of cellulose acetate  Part of subheading 3920.73 has been moved to new 
subheading 3006.10 
3920.79 -- Of other cellulose derivatives 3920.79  -- Of other cellulose 
derivatives Part of subheading 3920.79 
has been moved to new 
subheading 3006.10 
 - Of other plastics:  - Of other plastics:   
3920.91 -- Of poly(vinyl butyral) 3920.91  -- Of poly(vinyl butyral)  Part of subheading 3920.91 
has been moved to new 
subheading 3006.10 
3920.92 -- Of polyamides  3920.92  -- Of polyamides  Part of subheading 3920.92 has been moved to new 
subheading 3006.10 
3920.93 -- Of amino-resins 3920.93  -- Of amino-resins  Part of subheading 3920.93 
has been moved to new 
subheading 3006.10 
3920.94 -- Of phenolic resins 3920.94  -- Of phenolic resins  Part of subheading 3920.94 has been moved to new subheading 3006.10 
3920.99 -- Of other plastics 3920.99  -- Of other plastics  Part of subheading 3920.99 
has been moved to new 
subheading 3006.10 
 JOB/RO/3/Rev.1 
 
- 88 - 
 
  (b) Technical Rectification 
HS1996 Description  Rule 
39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and 
not reinforced, laminated, supported or similarly combined with 
other materials. CTH, or change within this heading 
following the vacuum disposition of 
metal on the surface of plastics. 
 
 
HS2002 Description  Rule 
39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and 
not reinforced, laminated, supported or similarly combined with other materials. CTH, or change within this heading 
following the vacuum disposition of metal on the surface of plastics. 
 
HS2007 Description Rule 
39.20 Other plates, sheets, film, foil and strip, of plastics, 
non-cellular and not reinforced, laminated, supported or similarly combined with other materials. As specified for subheading 
3920.10 - Of polymers of ethylene CTH or change within this heading following the 
vacuum disposition of metal on the surface of plastics, 
except from split subheading ex3006.10(a) 
3920.20 - Of polymers of propylene CTH or change within this heading following the 
vacuum disposition of metal on the surface of plastics, 
except from split subheading ex3006.10(b) 
3920.30 - Of polymers of styrene CTH or change within this heading following the 
vacuum disposition of metal on the surface of plastics, 
except from split subheading ex3006.10(c) 
 - Of polymers of vinyl chloride:  
3920.43 -- Containing by weight not less than 6% of 
plasticisers CTH or change within this heading following the 
vacuum disposition of metal on the surface of 
plastics., except from split subheading ex3006.10(d) 
3920.49 -- Othe r 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 -- Othe r 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 o r 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) 
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) JOB/RO/3/Rev.1 
 
- 89 - 
 
  HS2007 Description Rule 
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) 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The transfer of some products of heading 39.20 to new subheading 3006.10 requires the addition of exceptions to  the "CTH" rule of subheadings of heading 
39.20 to prevent widening the scope of the rule. 
 102.  Heading 39.21 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
39.21 Other plates, sheets, film, 
foil and strip, of plastics. 39.21  Other plates, sheets, film, 
foil and strip, of plastics.  
 - Cellular:  - Cellular:   
3921.11 -- Of polymers of styrene 3921.11  -- Of polyme rs of styrene  Part of subheading 3921.11 has been moved to new subheading 3006.10 
3921.12 -- Of polymers of vinyl 
chloride 3921.12  -- Of polymers of vinyl 
chloride Part of subheading 3921.12 has been 
moved to new subheading 3006.10 
3921.13 -- Of polyurethanes 3921.13  -- Of polyurethanes  Part of subheading 3921.13 has been moved to new subheading 3006.10 
3921.14 -- Of regenerated cellulose 3921.14  -- Of regenerated cellulose  Part of subheading 3921.14 has been 
moved to new subheading 3006.10 
3921.19 -- Of other plastics 3921.19  -- Of other plastics  Part of subheading 3921.19 has been 
moved to new subheading 3006.10 
3921.90 - Othe r 3921.90  - Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
39.21 Other plates, sheets, film, foil and 
strip, of plastics. CTH, or change within this heading to reinforced, laminated, or 
supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics. 
 
 
HS2002 Description Rule 
39.21 Other plates, sheets, film, foil and 
strip, of plastics. CTH, or change within this heading to reinforced, laminated, or 
supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics. 
 
HS2007 Description Rule 
39.21 Other plates, sheets, film, foil 
and strip, of plastics. As specified for subheading  
 - Cellular:  
3921.11 -- Of polymers of styrene CTH or change within this heading to reinforced, laminated, or supported 
material, or change within this heading following the vacuum deposition of 
metal on the surface of plastics, except from split subheading ex3006.10(t) 
3921.12 -- Of polymers of vinyl 
chloride CTH or change within this heading to reinforced, laminated, or supported 
material, or change within this heading following the vacuum deposition of 
metal on the surface of plastics, except from split subheading ex3006.10(u) 
3921.13 -- Of polyurethanes CTH or change within this  heading to reinforced, laminated, or supported 
material, or change within this heading following the vacuum deposition of 
metal on the surface of plastics, except from split subheading ex3006.10(v) 
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 - Othe r CTH or change within this heading to reinforced, laminated, or supported 
material, or change within this heading following the vacuum deposition of 
metal on the surface of plastics. 
 JOB/RO/3/Rev.1 
 
- 90 - 
 
  (c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The transfer of some products of heading 39.21 to new subheading 
3006.10 requires the addition of exceptions to  the "CTH" rule of subheadings of heading 
39.21 to prevent widening the scope of the rule. 
 
103.  Heading 39.26 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
39.26 Other articles of plastics and 
articles of other materials of 
headings 39.01 to 39.14. 39.26  Other articles of plastics and 
articles of other materials of 
headings 39.01 to 39.14. Part of subheading 3926.90 has 
been moved to new subheading 
3006.91, which has been created to 
provide separately for appliances of ostomy use.   
Another part has been transferred to 
new subheading 8536.70 
3926.10 - Office or school supplies 3926.10  - Office or school supplies   
3926.20 - Articles of apparel and 
clothing accessories 
(including gloves, mittens 
and mitts) 3926.20  - Articles of apparel and 
clothing accessories 
(including gloves, mittens 
and mitts)  
3926.30 - Fittings for furniture, 
coachwork or the like 3926.30  - Fittings for furniture, 
coachwork or the like  
3926.40 - Statuettes and other 
ornamental articles 3926.40  - Statuettes and other 
ornamental articles  
3926.90 - Othe r 3926.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
39.26 Other articles of plastics and articles of other materials of 
headings 39.01 to 39.14. As specified for subheadings 
3926.10 - Office or school supplies [CTH]  
3926.20 - Articles of apparel and cl othing accessor ies (including 
gloves) [CTH, provided that the goods are assembled in 
a single country in accordance with the Note of Chapters 61 or 62.] 
3926.30 - Fittings for furniture, coachwork or the like  [CTH]  
3926.40 - Statuettes and other ornamental articles  [CTH]  
3926.90 - Othe r [CTH]  
 
 
HS2002 Description  Rule 
39.26 Other articles of plastics and articles of other materials of 
headings 39.01 to 39.14. As specified for subheadings 
3926.10 - Office or school supplies [CTH]  
3926.20 - Articles of apparel and cl othing accessor ies (including 
gloves, mittens and mitts) [CTH, provided that the goods are assembled in 
a single country in accordance with the Note of Chapters 61 or 62.] 
3926.30 - Fittings for furniture, coachwork or the like  [CTH]  
3926.40 - Statuettes and other ornamental articles  [CTH]  
3926.90 - Othe r [CTH]  
 
HS2007 Description Rule 
39.26 Other articles of plastics and articles of other 
materials of headings 39.01 to 39.14. As specified for subheadings  
3926.10 - Office or school supplies [CTH]  
3926.20 - Articles of apparel and clothing accessories 
(including gloves, mittens and mitts) [CTH, provided that the goods are assembled in a single 
country in accordance with the Note of Chapters 61 or 62.] 
3926.30 - Fittings for furniture, coachwork or the like  [CTH]  
3926.40 - Statuettes and other ornamental articles  [CTH]  
3926.90 - Othe r [CTH, except for subheading 3006.91 or  subheading 
8536.70] 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007. The transfer of some produc ts of subheading 3926.90 to subheadings JOB/RO/3/Rev.1 
 
- 91 - 
 
  3006.10 and 8536.70 requires the addition of exce ptions to the "CTH" rule of subheadings of 
subheading 3926.90 to prevent widening the scope of the rule. 
 
104.  Heading 40.10 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
40.10 Conveyor or transmission 
belts or belting, of vulcanised 
rubber. 40.10  Conveyor or transmission belts 
or belting, of vulcanised rubber. Deletion of subheading 4010.13 
because of the low volume of 
trade. 
 -  Conveyor belts or belting:  -  Conveyor belts or belting:   
4010.11 --  Reinforced only with metal 4010.11  --  Reinforced only with metal   
4010.12 --  Reinforced only with 
textile materials 4010.12  --  Reinforced only with textile 
materials  
4010.13 --  Reinforced only with 
plastics - (deleted)   
4010.19 --  Othe r 4010.19  --  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
40.10 Conveyor or transmission belts or belting, of vulcanised rubber.  CTH 
 
 
HS200252 Description  Rule 
40.10 Conveyor or transmission belts or belting, of vulcanised rubber.  CTH 
  
HS 2007 Description  Rule 
40.10 Conveyor or transmission belts or belting, of vulcanised rubber.  CTH 
 (c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 
105.  Heading 41.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
41.03 Other raw hides and skins (fresh, 
or salted, dried, limed, pickled or otherwise preserved, but not 
tanned, parchment-dressed or 
further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. 41.03
 Other raw hides and skins (fresh, 
or salted, dried, limed, pickled or otherwise preserved, but not 
tanned, parchment-dressed or 
further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. Deletion of subheading 
4103.10 because of the low volume of trade. 
Raw hides and skins of 
camels (including dromedaries) have been added to the text of Note 1 (c) to Chapter 41. 
4103.10 - Of goats or kids  - (deleted)   
4103.20 - Of reptiles 4103.20  -  Of reptiles   
4103.30 - Of swine 4103.30  -  Of swine   
4103.90 - Othe r 4103.90  -  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not 
tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than 
those excluded by Note 1 (b) or 1 (c) to this Chapter. CTH 
 
 
                                               
52 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 92 - 
 
  HS200253 Description  Rule 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but 
not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. CTH 
 
 
HS 2007 Description  Rule 
41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or 
otherwise preserved, but not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split, other than those excluded by 
Note 1 (b) or 1 (c) to this Chapter. As specified for split heading  
ex41.03(a) - Of camels (including dromedaries), without the hair or dehaired.  CTH, or change from split 
heading ex41.03(b) 
ex41.03(b) - Of camels (including dromedaries), with the hair or wool on.  CTH 
ex41.03(c) - Othe r CTH 
 
(c) Comments by the Secretariat 
 Camel's raw hides and skins with hair were classified in subheading 4301.80, and camel's 
raw hides and skins without hair were classified in subheading 4103.90.  Therefore, in 
HS2002, under "CTH" rule, dehairing of camel's raw hides and skins was origin conferring. 
However, for all other hides and skins of heading 41.03 dehairing is not origin conferring. 
 The Secretariat recommends the rule "CTH" for heading 41.03 in HS2007. 106.  Headings 42.04 and 42.05 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
42.04 Articles of leather or of composition leather, 
of a kind used in machinery or mechanical appliances or for other technical uses. -
 (deleted)  Deletion of heading 
42.04 because of the low volume of trade. 
42.05 Other articles of leather or of composition 
leather. 42.05  Other articles of leather or 
of composition leather.  
 
(b) Technical rectification 
HS1996 Description  Rule 
42.04 Articles of leather o r of composition leather, of a kind used in machinery or 
mechanical appliances or for other technical uses. CTH 
 
42.05 Other articles of leather or of composition leather.  CTH 
 
 
HS2002 Description  Rule 
42.04 Articles of leather or of composition leathe r, of a kind used in machinery or 
mechanical appliances or for other technical uses. CTH 
42.05 Other articles of leather or of composition leather.  CTH 
 
 
HS 2007 Description  Rule 
42.05 Other articles of leathe r or of composition leather.  As specified for split heading  
ex42.05(a) - Of the kind used in machinery or mechanical appliances or for other 
technical uses. CTHS  
ex.4205(b) - Othe r CTHS  
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 heading 42.04 entails the transfer of the 
products to HS2007 heading 42.05.  Therefore, the rule can be transposed by splitting 
heading 42.05 and setting a "CTHS" rule for each split.  
 
                                               
53 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 93 - 
 
  107.  Heading 42.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
42.06 Articles of gut (other than sil k-
worm gut), of goldbeater's skin, 
of bladders or of tendons. 42.06  Articles of gut (other than silk-worm 
gut), of goldbeater's skin, of 
bladders or of tendons. Deletion of subheading 
4206.10 because of the 
low volume of trade. 
4206.10 -  Catgut - (deleted)   
4206.90 -  Othe r -  (deleted)   
 
(b) Technical rectification 
HS1996 Description  Rule 
42.06 Articles of gut (other than silk-worm gut), of goldbeater's skin,  of bladders or of tendons. CTH  
 
 
HS2002 Description  Rule 
42.06 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons. CTH  
 
 
HS2007 Description  Rule 
42.06 Articles of gut (other than silk-worm gut), of goldbeate r's skin, of bladders or of tendons. CTH  
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
108.  Heading 43.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
43.01 Raw furskins (including heads, tails, 
paws and other pieces or cuttings, suitable for furriers' use), other than 
raw hides and skins of heading 
41.01, 41.02 or 41.03. 43.01
 Raw furskins (including heads, 
tails, paws and other pieces or cuttings, suitable for furriers' 
use), other than raw hides and 
skins of heading 41.01, 41.02 or 41.03. Deletion of subheading 
4301.70 because of the low volume of trade. 
 
Raw hides and skins of camels (including dromedaries) have been 
added to the text of Note 1 
(c) to Chapter 41. 
4301.70 -  Of seal, whole, with or without 
head, tail or paws - (deleted)   
4301.80 -  Other furskins, whole, with or 
without head, tail or paws 4301.80  -  Other furskins, whole, with 
or without head, tail or paws  
4301.90 -  Heads, tails, paws and other 
pieces or cuttings, suitable for 
furriers' use 4301.90  -  Heads, tails, paws and other 
pieces or cuttings, suitable for 
furriers' use  
 
(b) Technical rectification 
HS1996 Description  Rule 
43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03. CTH 
 
 
HS200254 Description  Rule 
43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03. CTH 
 
 
HS2007 Description  Rule 
43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. CTH, except for 
subheading 4103.90 
 
                                               
54 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 94 - 
 
  (c) Comments by the Secretariat 
 Camel's raw hides and skins with hair were classified in subheading 4301.80, and camel's 
raw hides and skins without hair were classified in subheading 4103.90.  Therefore, in 
HS2002, under "CTH" rule, dehairing of camel's raw hides and skins was origin conferring.  
However, for all other hides and skins of heading 41.03 dehairing is not origin conferring. 
 The Secretariat recommends the rule "CTH" for heading 43.01 in HS2007. 
109.  Heading 43.02 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
43.02 Tanned or dressed furskins (including  
heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled 
(without the addition of other materials) other than those of heading 43.03. 43.02
 Tanned or dressed furskins 
(including heads, tails, paws and 
other pieces or cuttings), 
unassembled, or assembled (without the addition of other materials) other than those of heading 43.03. Deletion of 
subheading 4302.13 
because of the low 
volume of trade. 
 -  Whole skins, with or without head, 
tail or paws, not assembled:  - Whole skins, with or without head, 
tail or paws, not assembled:  
4302.11 -- Of min k 4302.11  --  Of min k  
4302.13 -- Of lamb, the following: Astrakhan, 
Broadtail, Caracul, Persian and similar 
lamb, Indian, Chinese, Mongolian or 
Tibetan lamb - (deleted)   
4302.19 -- Othe r 4302.19  -- Other  
 
(b) Technical rectification 
HS1996 Description  Rule 
43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), 
unassembled, or assembled (without the addition of other materials) other than those 
of heading No. 43.03. As specified for  
subheadings 
 - Whole skins, with or without head, tail or paws, not assembled:   
4302.11 --  Of min k CTH 
4302.12 --  Of rabbit CTH 
4302.13 --  Of lamb, the following:  Astrakhan, Broadtail, Caracul, Persian and simile lamb, 
Indian, Chinese, Mongolian or Tibetan lamb CTH 
4302.19 --  Othe r CTH 
4302.20 -  Heads, tails, paws and other pieces or cuttings, not assembled  CTH 
4302.30 - Whole skins and pieces or cuttings thereof, assembled  CTSH 
 
 
HS200255 Description  Rule 
43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or 
cuttings), unassembled, or assembled (without the addition of other materials) other 
than those of heading No. 43.03. As specified for  
subheadings 
 - Whole skins, with or without head, tail or paws, not assembled:   
4302.11 --  Of min k CTH 
4302.13 --  Of lamb, the following:  Astrakhan, Broadtail, Caracul, Persian and simile lamb, 
Indian, Chinese, Mongolian or Tibetan lamb CTH 
4302.19 --  Othe r CTH 
4302.20 -  Heads, tails, paws and other pieces or cuttings, not assembled  CTH 
4302.30 - Whole skins and pieces or cuttings thereof, assembled  CTSH 
 
 
HS2007 Description  Rule 
43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), 
unassembled, or assembled (without the addition of other materials) other than those of heading 43.03. As specified for
 
subheadings  
 Whole skins, with or without head, tail or paws, not assembled:   
4302.11 --  Of min k CTH 
4302.19 --  Othe r CTH 
4302.20 -  Heads, tails, paws and other pieces or cuttings, not assembled  CTH 
4302.30 -  Whole skins and pieces or cuttings thereof, assembled  CTSH 
 
                                               
55 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 95 - 
 
  (c) Comments by the Secretariat 
 The deletion of subheading 4302.13 does not modify the scope of the rules set out in the 
residual subheading.  The RoO can be transpos ed by the sole elimination of subheading 
4302.13 RoO. 
 
110.  Heading 44.02 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
44.02 Wood charcoal (including shell 
or nut charcoal), whether or not agglomerated. 44.02
 Wood charcoal (including shell 
or nut charcoal), whether or not agglomerated. Heading 44.02 has been 
subdivided to provide separately for wood charcoal of bamboo. 
  4402.10  - Of bamboo   
  4402.20  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
44.02 Wood charcoal (including shell or nut charcoal), whether or not 
agglomerated. As specified for split headings  
ex44.02(a) - Agglomerated  CTHS 
ex44.02(b) - Non-agglomerated CTH 
 
 
HS 2002 Description  Rule 
44.02 Wood charcoal (including shell or nut charcoal), whether or not 
agglomerated. As specified for split headings  
ex44.02(a) - Agglomerated  CTHS 
ex44.02(b) - Non-agglomerated CTH 
 
 
HS 2007 Description  Rule 
44.02 Wood charcoal (including shell or nut charcoal), whether or not 
agglomerated. As specified for split headings  
ex44.02(a) - Agglomerated  CTHS 
ex44.02(b) - Non-agglomerated CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 to HS2002. In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level. Therefore, no modification is needed; the 
rule can be transposed directly. 
 111.  Heading 44.07 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
44.07 Wood sawn or chipped 
lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness 
exceeding 6 mm. 44.07
 Wood sawn or chipped 
lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness 
exceeding 6 mm.  
4407.10 - Coniferous 4407.10  - Coniferous   
 - Of tropical wood specified in 
Subheading Note 1 to this 
Chapter:  -  Of tropical wood specified in 
Subheading Note 1 to this 
Chapter:  
  4407.21  -- Mahogany ( Swietenia spp. )  
  4407.22  -- Virola, Imbuia and Balsa   
4407.24 -- Virola, Mahogany ( Swietenia  
spp.), Imbuia and Balsa - (deleted)  Subheading 4407.24 has been 
subdivided to provide 
separately for wood of 
mahogany. 
4407.25 -- Dark Red Meranti, Light Red 
Meranti and Meranti Bakau 4407.25  -- Dark Red Meranti, Light Red 
Meranti and Meranti Bakau  
4407.26 -- White Lauan, White Meranti, 
White Seraya, Yellow Meranti 
and Alan 4407.26  -- White Lauan, White Meranti, 
White Seraya, Yellow Meranti 
and Alan  JOB/RO/3/Rev.1 
 
- 96 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  4407.27  -- Sapelli  New subheadings 4407.27 and 
4407.28 have been created to provide separately for wood of sapelli and iroko. 
  4407.28  -- Iroko   
4407.29 -- Othe r 4407.29  -- Other  
 - Other:  - Other:  New sub-heading 4407.93 to 
4407.95 have been to provide 
separately for woodof maple, 
cherry and ash. 
4407.91 -- Of oak (Quercus spp.)  4407.91  -- Of oak (Quercus spp.)   
4407.92 -- Of beech (Fagus spp.)  4407.92  -- Of beech (Fagus spp.)   
  4407.93  -- Of maple (Acer spp.)   
  4407.94  -- Of cherry (Prunus spp.)   
  4407.95  -- Of ash (Fraxinus s pp.)  
4407.99 -- Othe r 4407.99  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, 
sanded or finger-jointed, of a thickness exceeding 6 mm. As specified for split headings  
ex 44.07(a) - Finge r- or end-jointed CTHS 
ex 44.07(b)  - Othe r CTH 
 
HS 200256 Description  Rule 
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, 
sanded or finger-jointed, of a thickness exceeding 6 mm. As specified for split headings  
ex 44.07(a) - Finge r- or end-jointed CTHS 
ex 44.07(b)  - Othe r CTH 
 
HS 2007 Description  Rule 
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, 
sanded or finger-jointed, of a thickness exceeding 6 mm. As specified for split headings  
ex 44.07(a) - Finge r- or end-jointed CTHS 
ex 44.07(b)  - Othe r CTH 
 
(c) Comments by the Secretariat 
 The amendment to the HS2007 nomenclature occurs at the subheading level.  As a result, it 
does not alter the scope of the rule, which is set out at split heading level.  Therefore, no 
modification is needed and the rule can be transposed directly. 
 112.  Heading 44.09 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
44.09 Wood (including strips and friezes 
for parquet flooring, not assembled) 
continuously shaped (tongued, 
grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not 
planed, sanded or end-jointed.  Wood (including strips and friezes 
for parquet flooring, not assembled) 
continuously shaped (tongued, 
grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not 
planed, sanded or end-jointed. Subheading 4409.20 
has been subdivided 
to quote separately 
bamboo. 
4409.10 - Coniferous 4409.10  - Coniferous:   
4409.20 - Non-coniferous   - Non-coniferous   
  4409.21  -- Of bamboo   
  4409.29  -- Other  
 
                                               
56 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 97 - 
 
  (b) Technical Rectification 
HS 1996 Description  Rule 
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 sp
lit headings  
ex44.09(a) - Finger or end-jointed CTHS 
ex44.09(b) - Othe r CTH 
 
 
HS 2002 Description  Rule 
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
 
ex44.09(a) - Finger or end-jointed CTHS 
ex44.09(b) - Othe r CTH 
 
HS 2007 Description  Rule 
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  
ex44.09(a) - Finger or end-jointed CTHS 
ex44.09(b) - Othe r CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 to HS2002. In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
113.  Heading 44.10 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
44.10 Particle board and similar board 
(for example, oriented strand 
board and waferboard) of wood or 
other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 44.10
 Particle board, oriented strand 
board (OSB) and similar board (for 
example, waferboard) of wood or 
other ligneous materials, whether or not agglomerated with resins or other organic binding substances. New subheadings 
4410.11, 4410.12 and 
4410.19 have been 
created to provide separately for particle boards and oriented strand board of wood. 
   - Of wood:   
  4410.11  -- Particle board   
  4410.12  -- Oriented strand board (OSB)   
  4410.19  -- Other  
 - Oriented strand board and 
waferboard, of wood:    
4410.21 -- Unworked or not further 
worked than sanded - (deleted)   
4410.29 -- Othe r - (deleted)   
 - Other, of wood:     
4410.31 -- Unworked or not further 
worked than sanded - (deleted)   
4410.32 -- Surface-covered with 
melamine-impregnated paper - (deleted)   
4410.33 -- Surface-covered with 
decorative laminates of plastics - (deleted)   
4410.39 -- Othe r -  (deleted)   
4410.90 - Othe r 4410.90  - Other  
 JOB/RO/3/Rev.1 
 
- 98 - 
 
  (b) Technical Rectification 
HS 1996 Description  Rule 
44.10 Particle board and similar board of wood or other ligneous materials, whether 
or not agglomerated with resins or other organic binding substances. As specified for split  
headings 
ex44.10(a) -Surface covered with sheets of wood, plastics plastic impregnated paper or 
paper board or basic metal. CTHS 
ex44.10(b) - Othe r CTH 
 
 
HS200257 Description  Rule 
44.10 Particle board and similar board (for example, oriented strand board and 
waferboard) of wood or other ligneous materials, whether or not agglomerated 
with resins or other organic binding substances. As specified for split  
headings  
ex44.10(a) - Surface covered with sheets of wood, plastics, plastic impregnated paper or 
paper board or basic metal. CTHS 
ex44.10(b)  - Othe r CTH 
 
HS 2007 Description  Rule 
44.10 Particle board and similar board (for example, oriented strand board and 
waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. As specified for split
 
headings  
ex44.10(a) - Surface covered with sheets of wood, plastics, plastic impregnated paper or 
paper board or basic metal. CTHS 
ex44.10(b)  - Othe r CTH 
 
(c) Comments by the Secretariat 
 The amendment to the HS2007 nomenclature occurs at the subheading level.  As a result, it 
does not alter the scope of the rule, which is set out at split heading level.  Therefore, no modification is needed and the rule can be transposed directly. 
 
114.  Heading 44.11 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
44.11 Fibreboard of wood or other 
ligneous materials, whether or 
not bonded with resins or other organic substances. 44.11
 Fibreboard of wood or other 
ligneous materials, whether 
or not bonded with resins or other organic substances. Deletion of subheadings 4411.31 
et 4411.39 because of the low 
volume of trade and complete transposition of heading 44.11 subdividing between "medium density fibreboard (MDF)" and 
"other fibreboard". 
 - Fibreboard of a density 
exceeding 0.8 g/cm3:  - Medium density fibreboard 
(MDF):  
4411.11 -- Not mechanically worked or 
surface covered - (deleted)   
  4411.12  -- Of a thickness not 
exceeding 5 mm  
  4411.13  -- Of a thickness exceeding 
5 mm but not exceeding 9mm  
  4411.14  -- Of a thickness exceeding 
9mm  
4411.19 -- Othe r  (deleted)   
 - Fibreboard of a density 
exceeding 0.5 g/cm3 but not 
exceeding 0.8 g/cm3:    
4411.21 -- Not mechanically worked or 
surface covered - (deleted)   
4411.29 -- Othe r - (deleted)   
 - Fibreboard of a density 
exceeding 0.35 g/cm3 but not 
exceeding 0.5 g/cm3:    
4411.31 -- Not mechanically worked or 
surface covered - (deleted)   
4411.39 -- Othe r - (deleted)   
 - Other:  - Other:   
4411.91 -- Not mechanically worked or 
surface covered - (deleted)   
                                               
57 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 99 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  4411.92  -- Of a density exceeding 
0.8g/cm³  
  4411.93  -- Of a density exceeding 
0.5g/cm³ but not exceeding 
0.8 g/cm³  
  4411.94  -- Of a density not 
exceeding 0.5 g/cm³  
4411.99 -- Othe r - (deleted)   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with 
resins or other organic substances. As specified for split headings  
ex44.11(a) -Surface cove red with sheets of wood, plastics plastic impregnated paper or 
paper board or basic metal. CTHS 
ex44.11(b) - Othe r CTH 
 
 
HS 2002 Description  Rule 
44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with 
resins or other organic substances. As specified for split headings  
ex44.11(a) -Surface covered with sheets of wood, plastics plastic impregnated paper or 
paper board or basic metal. CTHS 
ex44.11(b) - Othe r CTH 
 
HS 2007 Description  Rule 
44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with 
resins or other organic substances. As specified for split headings  
ex44.11(a) -Surface covered with sheets of wood, plastics plastic impregnated paper or 
paper board or basic metal. CTHS 
ex44.11(b) - Othe r CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS1996 in HS 2007; the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
115.  Heading 44.12 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
44.12 Plywood, veneered panels 
and similar laminated wood.  Plywood, veneered panels 
and similar laminated wood. New subheadings 4412.10, 4412.31, 
4412.32 and 4412.39 have been created to provide separately for plywood of bamboo and other plywood. 
 - Plywood consisting solely of 
sheets of wood, each ply not 
exceeding 6 mm thickness: 4412.10  - Of bamboo  Subheadings 4412.22 to 4412.93 
have been deleted. 
4412.13 -- With at least one outer ply 
of tropical wood specified in 
Subheading Note 1 to this 
Chapter - (deleted)   
4412.14 -- Other, with at least one 
outer ply of non-coniferous 
wood - (deleted)   
4412.19 -- Othe r - (deleted)   
 - Other, with at least one 
outer ply of non-coniferous 
wood: - (deleted)   
4412.22 -- With at least one ply of 
tropical wood specified in Subheading Note 1 to this Chapter - (deleted)
  
4412.23 -- Other, containing at least 
one layer of particle board - (deleted)   
4412.29 -- Othe r - (deleted)   JOB/RO/3/Rev.1 
 
- 100 - 
 
  HS2002 Description HS2007  Description  Reason for change 
   - Other plywood, consisting 
solely of sheets of wood 
(other than bamboo), each 
ply not exceeding 
6 mm thickness:  
  4412.31  -- With at least one outer 
ply of tropical wood specified in Subheading Note 1 to this Chapter  
  4412.32  -- Other, with at least one 
outer ply of non-coniferous 
wood  
  4412.39  -- Other  
 - Other:  - Other:   
4412.92 -- With at least one ply of 
tropical wood specified in Subheading Note 1 to this Chapter - (deleted)
  
4412.93 -- Other, containing at least 
one layer of particle board - (deleted)   
  4412.94  -- Blockboard, laminboard 
and battenboard Subheading 4412.94 has been 
created to provide separately for blockboard, laminboard and 
battenboard. 
4412.99 -- Othe r 4412.99  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
44.12 Plywood, veneered panels and similar laminated wood.  As specified for split headings 
ex44.12(a) -  Surface covered with sheets of wood, plastics, plastic impregnated 
paper or paper board or basic metal. CTHS  
 
ex44.12(b) -  Othe r CTH  
 
 
HS200258 Description  Rule 
44.12 Plywood, veneered panels and similar laminated wood.  As specified for split headings  
ex44.12(a) -  Surface covered with sheets of wood, plastics, plastic impregnated 
paper or paper board or basic metal. CTHS  
ex44.12(b)  -  Othe r CTH, except from sheets for veneering 
obtained by slicing laminated wood of 
heading 44.08. 
 
HS 2007 Description  Rule 
44.12 Plywood, veneered panels and similar laminated wood.  As specified for split headings  
ex44.12(a) -  Surface covered with sheets of wood, plastics, plastic impregnated 
paper or paper board or basic metal. CTHS  
ex44.12(b)  -  Othe r CTH, except from sheets for veneering 
obtained by slicing laminated wood of heading 44.08. 
 
(c) Comments by the Secretariat 
 The amendment to the HS2007 nomenclature occurs  at the subheading level. As a result, it 
does not alter the scope of the rule, which is set out at split heading level. Therefore, no 
modification is needed and the rule can be transposed directly. 
 
116.  Heading 44.18 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
44.18 Builders' joinery and carpentry of 
wood, including cellular wood panels, assembled parquet panels, shingles and shakes. 44.18
 Builders' joinery and carpentry 
of wood, including cellular wood panels, assembled flooring panels, shingles and shakes. New subheading 4418.60 
has been created for posts and beams.   
4418.10 - Windows, French-windows and 
their frames 4418.10  - Windows, French-windows and 
their frames  
4418.20 - Doors and their frames and 
thresholds 4418.20  - Doors and their frames and 
thresholds  
                                               
58 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 101 - 
 
  HS2002 Description HS2007  Description  Reason for change  
4418.30 - Parquet panels  - (deleted)  Subheading 4418.30 has 
been deleted. 
4418.40 - Shuttering for concrete 
constructional work 4418.40  - Shuttering for concrete 
constructional work  
4418.50 - Shingles and shakes 4418.50  - Shingles and shakes   
  4418.60  - Posts and beams   
   - Assembled flooring panels:  New subheadings 4418.71 
to 4418.79 have been 
created for assembled 
flooring panels. 
  4418.71  -- For mosaic floors   
  4418.72  -- Other, multilaye r  
  4418.79  -- Other  
4418.90 - Othe r 4418.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
44.18 Builders' joinery and carpentry of wood, including cellular wood panels, 
assembled parquet panels, shingles and shakes. CTH 
 
 
HS2002 Description  Rule 
44.18 Builders' joinery and carpentry of wood, including cellular wood panels, 
assembled parquet panels, shingles and shakes. CTH 
 
HS2007 Description  Rule 
44.18 Builders' joinery and carpentry of wood, including cellular wood panels, 
assembled parquet panels, shingles and shakes. CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS1996 in HS2007; the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 117.  Heading 46.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
46.01 Plaits and similar products of 
plaiting materials, whether or not assembled into strips; 
plaiting materials, plaits and 
similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not 
being finished articles (for 
example, mats, matting, screens). 46.01
 Plaits and similar products of 
plaiting materials, whether or not assembled into strips; 
plaiting materials, plaits and 
similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not 
being finished articles (for 
example, mats, matting, screens). Subheading 4601.20 has been 
subdivided to provide separately for mats, matting 
and screens of bamboo and 
rattan.  Subheading 4601.91 has been subdivided to provide 
separately for plaits and 
plaiting materials of bamboo and rattan. 
4601.20 - Mats, matting and screens of 
vegetable materials  -  Mats, matting and screens of 
vegetable materials:  
  4601.21  --  Of bamboo   
  4601.22  --  Of rattan   
  4601.29  --  Othe r  
 - Other:  -  Other:   
4601.91 -- Of vegetable materials - (deleted)   
  4601.92  --  Of bamboo   
  4601.93  --  Of rattan   
  4601.94  --  Of other vegetable materials   
4601.99 -- Othe r 4601.99  --  Othe r  
 JOB/RO/3/Rev.1 
 
- 102 - 
 
  (b) Technical rectification 
HS1996 Description  Rule 
46.01 Plaits and similar products of plaiting materials, whether or not assembled into 
strips; plaiting materials, plaits and simi lar products of plaiting materials, bound 
together in parallel strands or woven, in sheet form, whether or not being finished articles (for ex ample, mats, matting, screens). As specified for subheadings
 
4601.10 -  Plaits and similar products of plaiting materials, whether or not assembled into 
strips CTH 
4601.20 -  Mats, matting and screens of vegetable materials  CTSH  
  -  Other:  
4601.91 --  Of vegetable materials CTSH 
4601.99 --  Othe r CTSH 
 
 
HS 200259 Description  Rule 
46.01 Plaits and similar products of plaiting materials, whether or not 
assembled into strips; plaiting materials, plaits and similar products 
of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). As specified for subheadings
 
4601.20 -  Mats, matting and screens of vegetable materials  CTSH  
  -  Other:  
4601.91 --  Of vegetable materials As specified for split subheadings  
ex4601.91(a) --- Plaits and similar products of plaiting materials, whether or not 
assembled into strips CTH 
ex4601.91(b) --- Othe r CTSHS 
4601.99 --  Othe r As specified for split subheadings  
ex4601.99(a) --- Plaits and similar products of plaiting materials, whether or not 
assembled into strips CTH 
ex4601.99(b) --- Othe r CTSHS 
 
 
HS 2007 Description  Rule 
46.01 Plaits and similar products of plaiting materials, whether or not 
assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). As specified for subheadings
 
 -  Mats, matting and screens of vegetable materials:   
4601.21 --  Of bamboo CTSH, except from subheadings 
4601.22 or 4601.29 
4601.22 --  Of rattan  CTSH, except from subheadings 
4601.21 or  4601.29 
4601.29 --  Othe r 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 
ex4601.92(b) --- Othe r 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) --- Othe r 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) --- Othe r CTSHS, except from split 
subheadings ex4601.92(b) or 
ex4601.93(b) 
4601.99 --  Othe r As specified for split subheadings  
ex4601.99(a) --- Plaits and similar products of plaiting materials, whether or not 
assembled into strips CTH 
ex4601.99(b) --- Othe r CTSHS  
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  Subheading 4601.20 has been split into 4601.21 to 4601.29. 
                                               
59 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 103 - 
 
  Therefore, the "CTSH" rule was kept in th e new subheadings exceptions were added to 
prevent widening the scope of the rule.  Same approach was followed to transpose 
subheading 4601.91 into HS2007. 
 118.  Heading 46.02 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
46.02 Basketwork, wickerwork and other 
articles, made directly to shape from plaiting materials or made up 
from goods of heading 46.01; 
articles of loofah. 46.02
 
 Basketwork, wickerwork and other 
articles, made directly to shape from plaiting materials or made up 
from goods of heading 46.01; 
articles of loofah. Subheading 4602.10 has 
been subdivided to provide separately for basketwork 
and wickerwork of bamboo 
and rattan. 
4602.10 -  Of vegetable materials  -  Of vegetable materials:   
  4602.11  --  Of bamboo   
  4602.12  --  Of rattan   
  4602.19  --  Othe r  
4602.90 -  Othe r 4602.90  -  Othe r  
 
(b) Technical rectification 
HS1996 Description  Rule 
46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting 
materials or made up from goods of heading No. 46.01; articles of loofah. CTH 
 
 
HS2002 Description  Rule 
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 Description  Rule 
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 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
   
119.  Heading 47.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
47.06 Pulps of fibres derived from 
recovered (waste and scrap) paper 
or paperboard or of other fibrous 
cellulosic material. 47.06  
 Pulps of fibres derived from 
recovered (waste and scrap) paper 
or paperboard or of other fibrous 
cellulosic material. New subheading 
4706.30 has been 
created for bamboo 
pulps. 
4706.10 -  Cotton linters pulp 4706.10  -  Cotton linters pulp   
  4706.30  -  Other, of bamboo   
 -  Other:  -  Other:   
4706.91 --  Mechanical 4706.91  --  Mechanical   
4706.92 --  Chemical 4706.92  --  Chemical   
4706.93 --  Semi-chemical  4706.93  --  Semi-chemical   
 
(b) Technical rectification 
HS1996 Description  Rule 
47.06 Pulps of fibres derived from recovered (was te and scrap) paper or paperboard or of other 
fibrous cellulosic material. CTH 
 
 
HS2002 Description  Rule 
47.06 Pulps of fibres derived from recovered (was te and scrap) paper or paperboard or of other 
fibrous cellulosic material. CTH 
 JOB/RO/3/Rev.1 
 
- 104 - 
 
  HS2007 Description  Rule 
47.06 
 Pulps of fibres derived from recovered (waste  and scrap) paper or paperboard or of other 
fibrous cellulosic material. CTH 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
  
120.  Heading 48.02 
(a) HS Change 
HS2002 Description HS 2007  Description  Reason for change  
48.02 Uncoated paper and paperboard, 
of a kind used for writing, printing 
or other graphic purposes, and 
non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) 
sheets, of any size, other than 
paper of heading 48.01 or 48.03; hand-made paper and paperboard. 48.02
 Uncoated paper and paperboard, of 
a kind used for writing, printing or 
other graphic purposes, and non-
perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any 
size, other than paper of heading 
48.01 or 48.03; hand-made paper and paperboard. Deletion of 
subheading 4802.30 
because of the low 
volume of trade. 
4802.10 - Hand-made paper and paperboard 4802.10  - Hand-made paper and paperboard  
4802.20 - Paper and paperboard of a kind 
used as a base for photo-sensitive, 
heat-sensitive or electro-sensitive 
paper or paperboard 4802.20  - Paper and paperboard of a kind 
used as a base for photo-sensitive, 
heat-sensitive or electro-sensitive 
paper or paperboard  
4802.30 - Carbonising base pape r - (deleted)   
4802.40 - Wallpaper base  4802.40  - Wallpaper base   
 - Other paper and paperboard, not 
containing fibres obtained by a 
mechanical or chemi-mechanical 
process or of which not more than 
10% by weight of the total fibre 
content consists of such fibres:  - Other paper and paperboard, not 
containing fibres obtained by a 
mechanical or chemi-mechanical 
process or of which not more than 
10% by weight of the total fibre 
content consists of such fibres:  
4802.54 -- Weighing less than 40 g/m² 4802.54  -- Weighing less than 40 g/m²   
4802.55 -- Weighing 40 g/m² or more but 
not more than 150 g/m², in rolls 4802.55  -- Weighing 40 g/m² or more but 
not more than 150 g/m², in rolls  
4802.56 -- Weighing 40 g/m² or more but 
not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded 
state 4802.56
 -- Weighing 40 g/m² or more but 
not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded 
state  
4802.57 -- Other, weighing 40 g/m² or 
more but not more than 150 g/m² 4802.57  -- Other, weighing 40 g/m² or more 
but not more than 150 g/m²  
4802.58 -- Weighing more than 150 g/m² 4802.58  -- Weighing more than 150 g/m²   
 - Other paper and paperboard, of 
which more than 10% by weight of 
the total fibre content consists of 
fibres obtained by a mechanical or 
chemi-mechanical process:  - Other paper and paperboard, of 
which more than 10% by weight of 
the total fibre content consists of 
fibres obtained by a mechanical or 
chemi-mechanical process:  
4802.61 -- In rolls 4802.61  -- In rolls   
4802.62 -- In sheets with one side not 
exceeding 435 mm and the other 
side not exceeding 297 mm in the 
unfolded state 4802.62  -- In sheets with one side not 
exceeding 435 mm and the other 
side not exceeding 297 mm in the 
unfolded state  
4802.69 -- Othe r 4802.69  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic 
purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading No. 48.01 or 48.03; hand-made paper and paperboard. CTH 
 
 JOB/RO/3/Rev.1 
 
- 105 - 
 
  HS 200260 Description  Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, printing or 
other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. As specified for split heading
 
ex48.02(a) - The content came from heading 48.01(HS96)  CTHS except from heading 
48.01  
ex48.02(b) - The content came from heading 48.02(HS96)  CTHS 
ex48.02(c) - The content came from heading 48.05(HS96)  CTHS, except from heading 
48.05 or split heading 
ex48.23(b) 
ex48.02(d) - Other (The content came from heading 48.23(HS96))  CTHS except from split 
headings 48.23(f), ex48.10(b)  or split subheadings ex4811.10(a), ex4811.41(a), 
ex4811.49(a), ex4811.51(a), 
ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
 
HS 2007 Description  Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, printing or 
other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of headin g 48.01 or 48.03; hand-made paper 
and paperboard. As specified for split heading 
ex48.02(a) - The content came from heading 48.01(HS96)  CTHS except from heading 48.01  
ex48.02(b) - The content came from heading 48.02(HS96)  CTHS  
ex48.02(c) - The content came from heading 48.05(HS96)  CTHS, except from heading 48.05 or 
split heading ex48.23(b) 
ex48.02(d) - Other (The content came from heading 48.23(HS96))  CTHS except from split headings 
48.23(f), ex48.10(b)  or split 
subheadings ex4811.10(a), ex4811.41(a), ex4811.49(a), ex4811.51(a), ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
 
(c) Comments by the Secretariat 
 The amendment to the HS2007 nomenclature occurs at the subheading level.  As a result, it 
does not alter the scope of the rule, which is set out at split heading level.  Therefore, no 
modification is needed and the rule can be transposed directly. 
 121.  Heading 48.09 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
48.09 Carbon paper, self-copy paper and 
other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), 
whether or not printed, in rolls or 
sheets. 48.09
 Carbon paper, self-copy paper 
and other copying or transfer papers (including coated or impregnated paper for duplicator 
stencils or offset plates), whether 
or not printed, in rolls or sheets. Deletion of 
subheading 4809.10 because of low volume of trade. 
4809.10 - Carbon or similar copying papers - (deleted)   
4809.20 - Self-copy pape r 4809.20  - Self-copy pape r  
4809.90 - Othe r 4809.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
48.09 Carbon paper, self-copy paper and other copy ing or transfer papers (including coated or 
impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.  CTH 
 
 
HS2002 Description  Rule 
48.09 Carbon paper, self-copy paper and other copy ing or transfer papers (including coated or 
impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.  CTH 
 
                                               
60 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 106 - 
 
  HS2007 Description  Rule 
48.09 Carbon paper, self-copy paper and other copy ing or transfer papers (including coated or 
impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.  CTH 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 to HS2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 122.  Heading 48.15 and 48.11 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
48.15 Floor coverings on a base 
of paper or of paperboard, whether or not cut to size. - (deleted)
 Deletion of heading 
48.15 because of the low volume of trade. 
  48.11  Paper, paperboard, cellulose wadding and 
webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, 
surface-decorated or printed, in rolls or 
rectangular (including square) sheets, of any 
size, other than goods of the kind described 
in heading 48.03, 48.09 or 48.10.  
  4811.10  - Tarred, bituminised or asphalted paper and 
paperboard  
   - Gummed or adhesive paper and 
paperboard:  
  4811.41  -- Self-adhesive   
  4811.49  -- Other  
   -  Paper and paperboard coated, impregnated 
or covered with plastics (excluding 
adhesives):  
  4811.51  -- Bleached, weighing more than 150 g/m²   
  4811.59  -- Other  
  4811.60  - Paper and paperboard, coated, 
impregnated or covered with wax, paraffin 
wax, stearin, oil or glycerol  
  4811.90  - Other paper, paperboard, cellulose 
wadding and webs of cellulose fibres  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or 
sheets, other than goods of the kind de scribed in heading No. 48.03, 48.09 or 
48.10. As specified for  
subheadings 
4811.10 - Tarred, bituminised or asphalted paper and paperboard  CTSH 
 - Gummed or adhesive paper and paperboard:   
4811.21 --   Self-adhesive CTSH 
4811.29 --   Othe r CTSH 
 - Paper and paperboard coated, impregnated or covered with plastics (excluding 
adhesives):  
4811.31 --   Bleached, weighing more than 150 g/m²  CTSH 
4811.39 --  Othe r As specified for split  
subheadings  
ex4811.39(a) -  In k-jet imaging paper and paperboard coated, impregnated or covered with 
plastic CTSHS 
ex4811.39(b) - Othe r CTSH 
4811.40 - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, 
stearin, oil or glycerol  CTSH 
4811.90 -  Other paper, paperboard, cellulose wadding and webs of cellulose fibres  CTSH 
48.15 Floor coverings on a base of paper or of paperboard, whether or not cut to size.  CTH 
 JOB/RO/3/Rev.1 
 
- 107 - 
 
  HS200261 Description  Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. As specified for split
 
heading  
ex48.11(a) - In strips or rolls of a width not exceeding 15 cm; in rectangular (including square) 
sheets no side exceeding 36 cm CTHS 
ex48.11(b) -Ink-jet imaging paper and paperboard co ated, impregnated or covered with plastic CTHS 
ex48.11(c) -Othe r CTH 
48.15 Floor coverings on a base of paper or of paperboard, whether or not cut to size.  CTH 
 
HS 2007 Description  Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, 
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. As specified for split
 
heading  
ex48.11(a) - In strips or rolls of a width not exceeding 15 cm; in rectangular (including square) 
sheets no side exceeding 36 cm CTHS 
ex48.11(b) -Ink-jet imaging paper and paperboard  coated, impregnated or covered with plastic CTHS 
ex48.11(c) -Othe r CTH 
 
(c) Comments by the Secretariat 
 The amendment to the HS2007 nomenclature occurs at the subheading level.  As a result, it 
does not alter the scope of the rule, which is set out at split heading level.  Therefore, no 
modification is needed and the rule can be transposed directly. 
 
123.  Heading 48.14 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
48.14 Wallpaper and similar wall 
coverings; window transparencies of paper. 48.14
 Wallpaper and similar wall 
coverings; window transparencies of paper. Deletion of subheading 
4814.30 because of the low volume of trade. 
4814.10 - "Ingrain" pape r 4814.10  - "Ingrain" pape r  
4814.20 - Wallpaper and similar wall 
coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or 
otherwise decorated layer of 
plastics 4814.20
 - Wallpaper and similar wall 
coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or 
otherwise decorated layer of 
plastics  
4814.30 - Wallpaper and similar wall 
coverings, consisting of paper 
covered, on the face side, with 
plaiting material, whether or not 
bound together in parallel strands 
or woven - (deleted)   
4814.90 - Othe r 4814.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
48.14 Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
 
HS2002 Description  Rule 
48.14 Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 
HS2007 Description  Rule 
48.14 Wallpaper and similar wall coverings; window transparencies of paper.  CTH 
 (c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 to HS2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
                                               
61 Rule of heading 48.11 in accordance wi th recommendation 3 in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 108 - 
 
  the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 
124.  Heading 48.16 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
48.16 Carbon paper, self-copy paper and 
other copying or transfer papers 
(other than those of heading 48.09), 
duplicator stencils and offset plates, of paper, whether or not put up in boxes. 48.16
 Carbon paper, self-copy paper and 
other copying or transfer papers 
(other than those of heading 
48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. Deletion of 
subheadings 4816.10 
and 4816.30 because 
of low volume of trade. 
4816.10 - Carbon or similar copying papers - (deleted)   
4816.20 - Self-copy pape r 4816.20  - Self-copy pape r  
4816.30 - Duplicator stencils - (deleted)   
4816.90 - Othe r 4816.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
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. 
 
 
HS2002 Description  Rule 
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 Description  Rule 
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. 
 
(c) Comments by the Secretariat 
 No modification has been done in the nomenclature from HS 1996 to HS2002.  In 2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 125.  Heading 48.23 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
48.23 Other paper, paperboard, 
cellulose wadding and webs 
of cellulose fibres, cut to size 
or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose 
fibres. 48.23
 Other paper, paperboard, 
cellulose wadding and webs 
of cellulose fibres, cut to size 
or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose 
fibres. Deletion of subheadings 4823.12 
and 4823.19 entails the transfer of 
these products to subheadings 
4811.41, 4811.49 and 4823.90  The review subcommittee agreed not to insert a reference to these 
subheadings in the correlation table, 
since subheadings 4823.12 and 4823.19 might be virtually empty. 
 -Gummed or adhesive 
paper, in strips or rolls: - (deleted)   
4823.12 --Self-adhesive - (deleted)   
4823.19 --Othe r - (deleted)   
4823.20 -Filter paper and paperboard 4823.20  -Filter paper and paperboard   
4823.40 -Rolls, sheets and dials, 
printed for self-recording 
apparatus 4823.40  -Rolls, sheets and dials, 
printed for self-recording 
apparatus  
4823.60 -Trays, dishes, plates, cups 
and the like, of paper or paperboard - -
Trays, dishes, plates, cups 
and the like, of paper or paperboard: Subheading 4823.60has been 
subdivided to provided separately for trays, dishes, plates and like of 
bamboo. JOB/RO/3/Rev.1 
 
- 109 - 
 
  HS2002 Description HS2007  Description  Reason for change 
  4823.61  --Of bamboo   
  4823.69  --Othe r  
4823.70 -Moulded or pressed articles 
of paper pulp 4823.70  -Moulded or pressed articles 
of paper pulp  
4823.90 -Othe r 4823.90  -Othe r Deletion of subheading 4815.00 
because of low volume of trade. 
 
(b) Technical Rectification 
HS1996 Description  Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; 
other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. CTH 
 
HS 200262 Description  Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. As specified for split heading 
ex48.23(a) -The content came from heading 48.04(HS96)  CTHS except from heading 48.04  
ex48.23(b) -The content came from heading 48.05(HS96)  CTHS except from heading 48.05 or split 
heading ex48.02(c) 
ex48.23(c) -The content came from heading 48.06(HS96)  CTHS except from heading 48.06 
ex48.23(d) -The content came from heading 48.07(HS96)  CTHS except from heading 48.07 
ex48.23(e) -The content came from heading 48.08(HS96)  CTHS except from heading 48.08 [or 
from Chapter 48] 
ex48.23(f) -Other (The content came from heading 48.23(HS96))  CTH except from split heading 
ex48.02(d), ex48.10(b) or split subheadings ex4811.10(a), ex4811.41(a), ex4811.49(a), 
ex4811.51(a), ex4811.59(b), 
ex4811.60(a) or ex4811.90(a) 
 
HS 2007 Description  Rule 
48.23 Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres, cut to size or shape; other articles of paper pulp, 
paper, paperboard, cellulose wadding or webs of cellulose fibres. As specified for split heading 
ex48.23(a) -The content came from heading 48.04(HS96)  CTHS except from heading 48.04  
ex48.23(b) -The content came from heading 48.05(HS96)  CTHS except from heading 48.05 or split 
heading ex48.02(c) 
ex48.23(c) -The content came from heading 48.06(HS96)  CTHS except from heading 48.06 
ex48.23(d) -The content came from heading 48.07(HS96)  CTHS except from heading 48.07 
ex48.23(e) -The content came from heading 48.08(HS96)  CTHS except from heading 48.08 [or 
from Chapter 48] 
ex48.23(f) -Other (The content came from heading 48.23(HS96))  CTH except from split heading 
ex48.02(d), ex48.10(b) or split 
subheadings ex4811.10(a), ex4811.41(a), ex4811.49(a), ex4811.51(a), ex4811.59(b), ex4811.60(a) or ex4811.90(a) 
 
(c) Comments by the Secretariat 
 The amendment to the HS2007 nomenclature occurs at the subheading level.  As a result, it 
does not alter the scope of the rule, which is set out at split heading level.  Therefore, no 
modification is needed and the rule can be transposed directly. 
 
126.  Heading 50.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
50.03 Silk waste (including cocoons 
unsuitable for reeling, yarn waste and garnetted stock). 50.03
 Silk waste (including cocoons 
unsuitable for reeling, yarn waste and garnetted stock). Deletion of subheadings 
5003.10 and 5003.90 because of the low volume of trade. 
5003.10 - Not carded or combed - (deleted)   
5003.90 - Othe r -  (deleted)   
 
                                               
62 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 110 - 
 
  (b) Technical rectification 
HS 1996 Description Rule 
50.03 Silk waste (including cocoons unsuitable for reeling, 
yarn waste and garnetted stock). As specified for split headings 
ex50.03(a) Garnetted stock of sil k CTHS  
ex50.03(b) Othe r The origin shall be the count ry where the silk waste of 
this split heading is derived from manufacturing or processing operations or from consumption 
 
 
HS 2002 Description Rule 
50.03 Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock). As specified for split headings  
ex50.03(a) Garnetted stock of sil k CTHS  
ex50.03(b) Othe r The origin shall be the country wh ere the silk waste of this 
split heading is derived from manufacturing or processing 
operations or from consumption 
 
 
HS 2007 Description Rule 
50.03 Silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock). As specified for split headings  
ex50.03(a) Garnetted stock of sil k CTHS  
ex50.03(b) Othe r The origin shall be the country where the silk waste of this 
split heading is derived from manufacturing or processing 
operations or from consumption 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at split heading level. Therefore, no modification is needed; the rule can be transposed directly. 
 
127.  Heading 52.08 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
52.08 Woven fabrics of cotton, containing 
85% or more by weight of cotton, 
weighing not more than 200 g/m2. 52.08  Woven fabrics of cotton, containing 
85% or more by weight of cotton, 
weighing not more than 200 g/m2. Deletion of subheading 
5208.53 because of the 
low volume of trade. 
 - Printed:  - Printed:   
5208.51 -- Plain weave, weighing not more 
than 100 g/m2 5208.51  -- Plain weave, weighing not more 
than 100 g/m2  
5208.52 -- Plain weave, weighing more than 
100 g/m2 5208.52  -- Plain weave, weighing more than 
100 g/m2  
5208.53 -- 3-thread or 4-thread twill, 
including cross twill - (deleted)   
5208.59 -- Other fabrics 5208.59  -- Other fabrics   
 
(b) Technical Rectification 
HS 1996 Description Rule 
52.08 Woven fabrics of cotton, containing 85% or more by 
weight of cotton, weighing not more than 200 g/m2. As specified for split headings 
ex52.08(a) - Woven fabrics of cotton, containing 85% or more 
by weight of cotton, weighing not more than 200 
g/m2: printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by permanent 
dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex52.08(b) - Othe r CTH, except from heading 52.09 
 
 
HS 2002 Description Rule 
52.08 Woven fabrics of cotton, containing 85% or more by 
weight of cotton, weighing not more than 200 g/m2. As specified for split headings 
ex52.08(a) - Woven fabrics of cotton, containing 85% or more 
by weight of cotton, weighing not more than 200 
g/m2: printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by permanent 
dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex52.08(b) - Othe r CTH, except from heading 52.09 
 JOB/RO/3/Rev.1 
 
- 111 - 
 
  HS 2007 Description Rule 
52.08 Woven fabrics of cotton, containing 85% or more by 
weight of cotton, weighing not more than 200 g/m2. As specified for s plit headings 
ex52.08(a) - Woven fabrics of cotton, containing 85% or more 
by weight of cotton, weighing not more than 200 
g/m2: printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by permanent 
dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex52.08(b) - Othe r CTH, except from heading 52.09 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 128.  Heading 52.10 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
52.10 Woven fabrics of cotton, 
containing less than 85% by weight of cotton, mixed mainly or 
solely with man-made fibres, 
weighing not more than 200g/m
2. 52.10  Woven fabrics of cotton, 
containing less than 85% by weight of cotton, mixed mainly or 
solely with man-made fibres, 
weighing not more than 200g/m
2.  Deletion of subheading 
5210.12, 5210.22, 5210.42 and 5210.52, 
because of the low 
volume of trade. 
 - Unbleached:  - Unbleached:   
5210.11 -- Plain weave 5210.11  -- Plain weave   
5210.12 -- 3-thread or 4-thread twill, 
including cross twill - (deleted)   
5210.19 -- Other fabrics 5210.19  -- Other fabrics   
 - Bleached:   - Bleached:   
5210.21 -- Plain weave 5210.21  -- Plain weave   
5210.22 -- 3-thread or 4-thread twill, 
including cross twill - (deleted)   
5210.29 -- Other fabrics 5210.29  -- Other fabrics   
 - Dyed:  - Dyed:   
5210.31 -- Plain weave 5210.31  -- Plain weave   
5210.32 -- 3-thread or 4-thread twill, 
including cross twill 5210.32  -- 3-thread or 4-thread twill, 
including cross twill  
5210.39 -- Other fabrics 5210.39  -- Other fabrics   
 - Of yarns of different colours:  - Of yarns of different colours:   
5210.41 -- Plain weave 5210.41  -- Plain weave   
5210.42 -- 3-thread or 4-thread twill, 
including cross twill - (deleted)   
5210.49 -- Other fabrics 5210.49  -- Other fabrics   
 - Printed:  - Printed:   
5210.51 -- Plain weave 5210.51  -- Plain weave   
5210.52 -- 3-thread or 4-thread twill, 
including cross twill - (deleted)   
5210.59 -- Other fabrics 5210.59  -- Other fabrics   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
52.10 Woven fabrics of cotton, containing less than 85% by 
weight of cotton, mixed mainly or solely with man-made 
fibres, weighing not more than 200g/m2. As specified for spli t headings 
ex52.10(a) - Woven fabrics of cotton, containing less than 85% by 
weight of cotton, mixed mainly or solely with man-made 
fibres, weighing not more than 200g/m2: printed, dyed 
(including dyed white) [CTH; Change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex52.10(b) - Othe r CTH, except from heading 52.11 
 
 
HS 2002 Description  Rule 
52.10 Woven fabrics of cotton, containing less than 85% by 
weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m
2. As specified for split headings 
ex52.10(a) - Woven fabrics of cotton, containing less than 85% by 
weight of cotton, mixed mainly or solely with man-made 
fibres, weighing not more than 200g/m2: printed, dyed 
(including dyed white) [CTH; Change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex52.10(b) - Othe r CTH, except from heading 52.11 JOB/RO/3/Rev.1 
 
- 112 - 
 
   
HS 2007 Description  Rule 
52.10 Woven fabrics of cotton, containing less than 85% by 
weight of cotton, mixed mainly or solely with man-made 
fibres, weighing not more than 200g/m2. As specified for split headings 
ex52.10(a) - Woven fabrics of cotton, containing less than 85% by 
weight of cotton, mixed mainly or solely with man-made 
fibres, weighing not more than 200g/m2: printed, dyed 
(including dyed white) [CTH; Change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex52.10(b) - Othe r CTH, except from heading 52.11 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 129.  Heading 52.11 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
52.11 Woven fabrics of cotton, 
containing less than 85% by weight of cotton, mixed mainly or 
solely with man-made fibres, 
weighing more than 200 g/m
2. 52.11  Woven fabrics of cotton, 
containing less than 85% by weight of cotton, mixed mainly or 
solely with man-made fibres, 
weighing more than 200 g/m
2. Deletion of subheadings 
5211.21, 5211.22 and 5211.29 because of the 
low volume of trade. 
 - Bleached: 5211.20  - Bleached   
5211.21 -- Plain weave -  (deleted)   
5211.22 -- 3-thread or 4-thread twill, 
including cross twill - (deleted)   
5211.29 -- Other fabrics  - (deleted)   
 
(b) Technical rectification 
HS 1996 Description Rule 
52.11 Woven fabrics  of cotton, containing less than 85% 
by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m
2. As specified for split headings 
ex52.11(a) - Woven fabrics of cotton, containing less than 85% 
by weight of cotton, mixed mainly or solely with 
man-made fibres, weighing more than 200 g/m2.: 
printed, dyed (including dyed white) [CTH; Change from unbleached or prebleached fabric 
to the product of this split heading by permanent 
dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex52.11(b) -Othe r CTH, except from heading 52.10 
 
 
HS 2002 Description Rule 
52.11 Woven fabrics of cotton, containing less than 85% 
by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m
2. As specified for split headings 
ex52.11(a) - Woven fabrics of cotton, containing less than 85% 
by weight of cotton, mixed mainly or solely with 
man-made fibres, weighing more than 200 g/m2.: 
printed, dyed (including dyed white) [CTH; Change from unbleached or prebleached fabric 
to the product of this split heading by permanent 
dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex52.11(b) -Othe r CTH, except from heading 52.10 
 
HS 2007 Description Rule 
52.11 Woven fabrics of cotton, containing less than 85% 
by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m
2. As specified for split headings 
ex52.11(a) - Woven fabrics of cotton, containing less than 85% 
by weight of cotton, mixed mainly or solely with 
man-made fibres, weighing more than 200 g/m2.: 
printed, dyed (including dyed white) [CTH; Change from unbleached or prebleached fabric 
to the product of this split heading by permanent 
dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex52.11(b) -Othe r CTH, except from heading 52.10 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of JOB/RO/3/Rev.1 
 
- 113 - 
 
  the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
130.  Heading 53.04 and 53.05 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
53.04 Sisal and other textile fibres of the 
genus Agave , raw or processed but 
not spun; tow and waste of these 
fibres (including yarn waste and garnetted stock). -
 (deleted)  Deletion of 
subheadings 5304.10 
and 5304.90 because 
of the low volume of trade. 
5304.10 - Sisal and other textile fibres of the 
genus Agave, raw - (deleted)   
5304.90 - Othe r -  (deleted)   
53.05 Coconut, abaca (Manila hemp or Musa 
textilis Nee ), ramie  and other 
vegetable textile fibres, not elsewhere 
specified  or included, raw or 
processed but not spun; tow, noils and 
waste of these fibres (including yarn 
waste and garnetted stock). 5305.00  Coconut, abaca (Manila hemp or 
Musa textilis Nee ), ramie and 
other vegetable textile fibres, 
not elsewhere specified or 
included, raw or processed but 
not spun; tow, noils and waste 
of these fibres (including yarn 
waste and garnetted stock). Deletion of 
subheadings 5305.11, 
5305.19, 5305.21, 
5305.29 and 5305.90 
because of the low 
volume of trade.  
 - Of coconut (coir): -  (deleted)   
5305.11 -- Raw - (deleted)   
5305.19 -- Othe r -  (deleted)   
 - Of abaca: - (deleted)   
5305.21 -- Raw -  (deleted)   
5305.29 -- Othe r - (deleted)   
5305.90 - Othe r -  (deleted)   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
53.04 Sisal and other textile fibres of the genus Agave , raw 
or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.04(a) - Sisal and other textile fibres of the genus Agave, raw 
or processed but not spun The origin shall be the country where the sisal and 
other textile fibres of the genus Agave of this split 
heading are obtained in their natural or unprocessed 
state. 
ex53.04(b) - Garnetted  stock CTHS  
ex53.04(c) Other The origin shall be the country where the tow and 
waste of this split heading are derived from 
manufacturing or processing operations or from 
consumption 
53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), 
ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.05(a) - Coconut, abaca (Manila hemp or Musa textilis Nee), 
ramie and other vegetable textile fibres, not elsewhere 
specified or included, raw or processed but not spun The origin shall be the country where the coconut, 
abaca, ramie and other vegetable textile fibres of 
this split heading are obtained in their natural or 
unprocessed state. 
ex53.05(b) - Garnetted stock of these fibres CTHS  
ex53.05(c) -Othe r - The origin shall be the country where the tow, noils  
and waste of this split heading are derived from 
manufacturing or processing operations or from 
consumption 
 
 
HS200263 Description  Rule 
53.04 Sisal and other textile fibres of the genus Agave , raw 
or processed but not spun; tow and waste of these 
fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.04(a) - Sisal and other textile fibres of the genus Agave, raw 
or processed but not spun The origin shall be the country where the sisal and 
other textile fibres of the genus Agave of this split 
heading are obtained in their natural or unprocessed 
state. 
ex53.04(b) - Garnetted stock CTHS  
                                               
63 Rule for heading 53.05, as per techni cal rectification in JOB/RO/2/Rev1. JOB/RO/3/Rev.1 
 
- 114 - 
 
  HS200263 Description  Rule 
ex53.04(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 
53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), 
ramie  and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). As specified for split headings 
ex53.05(a) - Coconut, abaca (Manila hemp or Musa textilis Nee), 
ramie and other vegetable textile fibres, not elsewhere 
specified or included, raw or processed but not spun The origin shall be the country where the coconut, 
abaca, ramie and other vegetable textile fibres of 
this split heading are obtained in their natural or 
unprocessed state. 
ex53.05(b) - Garnetted stock of these fibres CTHS  
ex53.05(c) -Othe r The origin shall be the country where the tow, noils 
and waste of this split heading are derived from 
manufacturing or processing operations or from 
consumption 
 
HS 2007 Description  Rule 
53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), 
ramie  and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres 
(including yarn waste and garnetted stock). As
 specified for split headings 
ex53.05(a) - Coconut, abaca (Manila hemp or Musa textilis Nee), 
ramie and other vegetable textile fibres, not elsewhere 
specified or included, raw or processed but not spun The origin shall be the country where the coconut, 
abaca, ramie and other vegetable textile fibres of 
this split heading are obtained in their natural or 
unprocessed state. 
ex53.05(b) - Garnetted stock of fibres classified in split heading 
ex53.05(a) CTHS  
ex53.05(c) - Sisal and other textile fibres of the genus Agave, raw 
or processed but not spun The origin shall be the country where the sisal and 
other textile fibres of the genus Agave of this split 
heading are obtained in their natural or unprocessed 
state. 
ex53.05(d) Garnetted stock of fibres classified in split heading 
ex53.05(c) CTHS  
ex53.05(e) -Othe r The origin shall be the country where the tow, noils 
and waste of this split heading are derived from 
manufacturing or processing operations or from 
consumption. 
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 heading 53.04 (sisal and other textile fibres of the genus Agave , raw or processed but not spun; waste and tow of these fibres) entails the 
transfer of the products to HS2007 heading 53. 05.  Therefore, the rule for heading 53.05 
required the creation of 2 additional splits that correspond to the former description/origin criteria of split heading ex53.04(a) and ex53.04(b). 
 
131.  Heading 54.02 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
54.02 Synthetic filament yarn (other 
than sewing thread), not put 
up for retail sale, including synthetic monofilament of less than 67 decitex. 54.02
 Synthetic filament yarn (other 
than sewing thread), not put up 
for retail sale, including synthetic monofilament of less than 67 decitex.  
5402.10 - High tenacity yarn of nylon 
or other polyamides  - High tenacity yarn of nylon or 
other polyamides: Subheading 5402.10 has been 
subdivided to provide 
separately for yarn of aramids. 
  5402.11  --Of aramids   
  5402.19  --  Othe r  
5402.20 - High tenacity yarn of 
polyesters 5402.20  - High tenacity yarn of 
polyesters  
 - Textured yarn:   - Textured yarn:   
5402.31 -- Of nylon or other 
polyamides, measuring per 
single yarn not more than 50 
tex 5402.31  -- Of nylon or other 
polyamides, measuring per 
single yarn not more than 50 
tex  JOB/RO/3/Rev.1 
 
- 115 - 
 
  HS2002 Description HS2007  Description  Reason for change  
5402.32 -- Of nylon or other 
polyamides, measuring per 
single yarn more than 50 tex 5402.32  -- Of nylon or other 
polyamides, measuring per 
single yarn more than 50 tex  
5402.33 -- Of polyesters  5402.33  -- Of polyesters   
  5402.34  -- Of polypropylene  New subheading 5402.34 has 
been created to provide 
separately for textured yarn of 
polypropylene. 
5402.39 -- Othe r 5402.39  -- Other  
 - Other yarn, single, 
untwisted or with a twist not 
exceeding 50 turns per metre:  - Other yarn, single, untwisted 
or with a twist not exceeding 50 
turns per metre:  
5402.41 -- Of nylon or other 
polyamides - (deleted)   
5402.42 -- Of polyesters, partially 
oriented - (deleted)   
5402.43 -- Of polyesters, othe r - (deleted)   
  5402.44  -- Elastomeric  New subheadings 5402.44 to 
5402.48 have been created to 
provide separately for 
elastomeric yarn and that of 
polypropylene. 
  5402.45  -- Other, of nylon or other 
polyamides Subheadings 5402.41 to 
5402.43 have been redrafted 
and renumbered 
  5402.46  -- Other, of polyesters, partially 
oriented  
  5402.47  -- Other, of polyesters   
  5402.48  -- Other, of polypropylene   
5402.49 -- Othe r 5402.49  -- Other  
 - Other yarn, single, with a 
twist exceeding 50 turns per 
metre:  - Other yarn, single, with a 
twist exceeding 50 turns per 
metre:  
5402.51 -- Of nylon or other 
polyamides 5402.51  -- Of nylon or other polyamides   
5402.52 --  Of polyesters  5402.52  -- Of polyesters   
5402.59 --  Of polyesters  5402.59  -- Other  
 - Other yarn, multiple (folded) 
or cabled:  - Other yarn, multiple (folded) 
or cabled:  
5402.61 -- Of nylon or other 
polyamides 5402.61  -- Of nylon or other polyamides   
5402.62 -- Of polyesters  5402.62  -- Of polyesters   
5402.69 -- Othe r 5402.69  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
54.02 Synthetic filament yarn (other  than sewing thread), not put 
up for retail sale, including synthetic monofilament of less than 67 decitex. As specified for split headings 
ex54.02(a) -Synthetic filament yarn (other than sewing thread), not put 
up for retail sale, including synthetic monofilament of less 
than 67 decitex:processed [CTH; change by core spinning.] 
ex54.02(b) -Synthetic filament yarn (o ther than sewing thread), not put 
up for retail sale, including synthetic monofilament of less than 67 decitex: printed, dyed (includingdyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two 
preparatory or finishing operations.] 
ex54.02(c) -Othe r CTH, except from headings 54.01 or 54.06  
 
 
HS 2002 Description  Rule 
54.02 Synthetic filament yarn (other  than sewing thread), not put 
up for retail sale, including synthetic monofilament of less than 67 decitex. As specified for split headings 
ex54.02(a) -Synthetic filament yarn (other than sewing thread), not put 
up for retail sale, including synthetic monofilament of less 
than 67 decitex:  processed [CTH; change by core spinning.] 
ex54.02(b) -Synthetic filament yarn (o ther than sewing thread), not put 
up for retail sale, including synthetic monofilament of less 
than 67 decitex:  printed, dyed (includingdyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two 
preparatory or finishing operations.] 
ex54.02(c) -Othe r CTH, except from headings 54.01 or 54.06  
 JOB/RO/3/Rev.1 
 
- 116 - 
 
  HS 2007 Description  Rule 
54.02 Synthetic filament yarn (other  than sewing thread), not put 
up for retail sale, including synthetic monofilament of less than 67 decitex. As specified for split headings 
ex54.02(a) -Synthetic filament yarn (other than sewing thread), not put 
up for retail sale, including synthetic monofilament of less 
than 67 decitex:processed [CTH; change by core spinning.] 
ex54.02(b) -Synthetic filament yarn (o ther than sewing thread), not put 
up for retail sale, including synthetic monofilament of less than 67 decitex: printed, dyed (includingdyed white) [CTH; or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory 
or finishing operations.] 
ex54.02(c) -Othe r CTH, except from headings 54.01 or 54.06  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 132.  Heading 54.03 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
54.03 Artificial filament yarn (other than 
sewing thread), not put up for retail sale, including artificial monofilament of less than 67 
decitex. 54.03
 Artificial filament yarn (other than 
sewing thread), not put up for retail sale, including artificial monofilament of less than 67 
decitex. Deletion of 
subheading 5403.20 because of low volume of trade. 
5403.10 - High tenacity yarn of viscose rayon  5403.10  - High tenacity yarn of viscose rayon  
5403.20 - Textured yarn  - (deleted)   
 - Other yarn, single:  - Other yarn, single:   
5403.31 -- Of viscose rayon, untwisted or 
with a twist not exceeding 120 turns per metre 5403.31
 -- Of viscose rayon, untwisted or 
with a twist not exceeding 120 turns per metre  
5403.32 -- Of viscose rayon, with a twist 
exceeding 120 turns per metre 5403.32  -- Of viscose rayon, with a twist 
exceeding 120 turns per metre  
5403.33 -- Of cellulose acetate 5403.33  -- Of cellulose acetate   
5403.39 -- Othe r 5403.39  -- Other  
 - Other yarn, multiple (folded) or 
cabled:  - Other yarn, multiple (folded) or 
cabled:  
5403.41 -- Of viscose rayon 5403.41  -- Of viscose rayon   
5403.42 -- Of cellulose acetate 5403.42  -- Of cellulose acetate   
5403.49 -- Othe r 5403.49  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
54.03 Artificial filament yarn (other than sewing thread), not 
put up for retail sale, including artificial monofilament of less than 67 decitex. As specified for split headings 
ex54.03(a) - Artificial filament yarn (other than sewing thread), not 
put up for retail sale, including artificial monofilament of 
less than 67 decitex: processed [CTH, or change by core spinning] 
ex54.03(b) - Artificial filament yarn  (other than sewing thread), not 
put up for retail sale, including artificial monofilament of 
less than 67 decitex: printed, dyed (including dyed 
white) [CTH; or change by permanenz dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two preparatory or 
finishing operations.] 
ex54.03(c) - Othe r CTH, except from heading 54.01 or 54.06 
 
 
HS 2002 Description  Rule 
54.03 Artificial filament yarn (other than sewing thread), not 
put up for retail sale, including artificial monofilament of 
less than 67 decitex. As specified for split headings 
ex54.03(a) - Artificial filament yarn (other than sewing thread), not 
put up for retail sale, including artificial monofilament of 
less than 67 decitex: processed [CTH, or change by core spinning.] 
ex54.03(b) - Artificial filament yarn  (other than sewing thread), not 
put up for retail sale, including artificial monofilament of less than 67 decitex: printed, dyed (including dyed white) [CTH; or change by permanenz dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
ex54.03(c) - Othe r CTH, except from heading 54.01 or 54.06 JOB/RO/3/Rev.1 
 
- 117 - 
 
  HS 2007 Description  Rule 
54.03 Artificial filament yarn (other than sewing thread), not 
put up for retail sale, including artificial monofilament of less than 67 decitex. As specified for split headings 
ex54.03(a) - Artificial filament yarn (other than sewing thread), not 
put up for retail sale, including artificial monofilament of 
less than 67 decitex: processed [CTH, or change by core spinning.] 
ex54.03(b) - Artificial filament yarn  (other than sewing thread), not 
put up for retail sale, including artificial monofilament of less than 67 decitex: printed, dyed (including dyed 
white) [CTH; or change by permanenz dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or 
finishing operations.] 
ex54.03(c) - Othe r CTH, except from heading 54.01 or 54.06 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
133.  Heading 54.04 
(a) HS Change 
HS2002 Description HS 2007  Description  Reason for change  
54.04 Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 
5mm. 54.04
 Synthetic monofilament of 67 
decitex or more and of which no 
cross-sectional dimension exceeds 
1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 
5mm. New subheadings 
5404.11 and 5404.12 
have been created to 
provide separately for elastomeric monofilament and that of polypropylene. 
5404.10 - Monofilament  - Monofilament:   
  5404.11  -- Elastomeric   
  5404.12  -- Other, of polypropylene   
  5404.19  -- Other  
5404.90 - Othe r 5404.90  - Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
54.04 Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm. As specified for split headings 
ex54.04(a)(1) - Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like 
(for example, artificial straw) of synthetic textile materials of 
an apparent width not exceeding 5mm.: processed [CTH; change by core spinning] 
ex54.04(b)(1) - Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm.: printed, dyed (including dyed white) [CTH, or change by permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
ex54.04(c)(1) - Othe r CTH, except from headings 54.01 or 54.06  
 - Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm.: As specified for split headings 
ex54.04(a)(2) -- Cut from sheet CTH, except from heading 39.20 or 39.21  
ex54.04(b)(2) -- Othe r CC  
 
 
HS 2002 Description  Rule 
54.04 Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of 
an apparent width not exceeding 5mm. As specified for split headings 
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] JOB/RO/3/Rev.1 
 
- 118 - 
 
  HS 2002 Description  Rule 
ex54.04(b)(1) - Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm.: printed, 
dyed (including dyed white) [CTH, or changeby permanent dyeing or 
permanent printing from unbleached or prebleached yarn with at least two preparatory or finishing operations.] 
ex54.04(c)(1) - Othe r CTH, except from heading 54.01 or 54.06  
 - Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of 
an apparent width not exceeding 5 mm.: As specified for split headings 
ex54.04(a)(2) -- Cut from sheet CTH, except from heading 39.20 or 39.21  
ex54.04(b)(2) -- Othe r CC  
 
HS 2007 Description  Rule 
54.04 Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1 mm; strip and the 
like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm. As specified for split headings 
ex54.04(a)(1) - Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like 
(for example, artificial straw) of synthetic textile materials of 
an apparent width not exceeding 5mm.: processed [CTH; change by core spinning] 
ex54.04(b)(1) - Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like 
(for example, artificial straw) of synthetic textile materials of 
an apparent width not exceeding 5mm.: printed, dyed (including dyed white) [CTH, or changeby permanent dyeing or 
permanent printing from unbleached or 
prebleached yarn with at least two 
preparatory or finishing operations.] 
ex54.04(c)(1) - Othe r CTH, except from heading 54.01 or 54.06  
 - Synthetic monofilament of 67 decitex or more and of which 
no cross-sectional dimension exceeds 1mm; strip and the like 
(for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm.: As specified for split headings 
ex54.04(a)(2) -- Cut from sheet CTH, except from heading 39.20 or 39.21  
ex54.04(b)(2) -- Othe r CC  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.    In HS2007, 
the amendment to the nomenclature occurs at subheading level and does not alter the 
scope of the rule, which is set out at split heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
134.  Heading 54.06 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
54.06 Man-made filament yarn (other 
than sewing thread), put up for retail sale. 5406.00
 Man-made filament yarn 
(other than sewing thread), put up for retail sale. Deletion of subheadings 
5406.10 and 5406.20 because of the low volume of trade. 
5406.10 - Synthetic filament yarn - (deleted)   
5406.20 - Artificial filament yarn -  (deleted)   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
54.06 Man-made filament yarn (other than sewing 
thread), put up for retail sale. As specified for split headings 
ex54.06(a) - Man-made filament yarn (other than sewing 
thread), put up for retail sale: processed [CTH; change by core spinning] 
ex54.06(b) -Man-made 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] 
ex54.06(c) -Othe r CTH, except from headings 54.01 through 54.05  
 
 
HS 2002 Description  Rule 
54.06 Man-made filament yarn (other than sewing 
thread), put up for retail sale. As specified for split headings 
ex54.06(a) - Man-made filament yarn (other than sewing 
thread), put up for retail sale: processed [CTH; change by core spinning] JOB/RO/3/Rev.1 
 
- 119 - 
 
  HS 2002 Description  Rule 
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] 
ex54.06(c) -Othe r CTH, except from headings 54.01 through 54.05  
 
HS 2007 Description  Rule 
54.06 Man-made filament yarn (other than sewing 
thread), put up for retail sale. As specified for split headings 
ex54.06(a) - Man-made filament yarn (other than sewing 
thread), put up for retail sale: processed [CTH; change by core spinning] 
ex54.06(b) -Man-made 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] 
ex54.06(c) -Othe r CTH, except from headings 54.01 through 54.05  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
135.  Heading 55.01 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
55.01 Synthetic filament tow. 55.01  Synthetic filament tow.  New subheading 5501.40 has 
been created for synthetic 
filament tow of polypropylene 
5501.10 - Of nylon or other polyamides 5501.10  - Of nylon or other polyamides   
5501.20 - Of polyesters 5501.20  - Of polyesters   
5501.30 - Acrylic or modacrylic 5501.30  - Acrylic or modacrylic   
  5501.40  - Of polypropylene   
5501.90 - Othe r 5501.90  - Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
55.01 Synthetic filament tow. CTH, except from headings 54.01 through 54.06 
 
 
HS2002 Description Rule 
55.01 Synthetic filament  tow. CTH, except from headings 54.01 through 54.06 
 
HS2007 Description Rule 
55.01 Synthetic filament tow. CTH, except from headings 54.01 through 54.06 
 (c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at heading level.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 136.  Heading 55.03 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
55.03 Synthetic staple fibres, not 
carded, combed or otherwise processed for spinning. 55.03
 Synthetic staple fibres, not 
carded, combed or otherwise processed for spinning. Subheading 5503.10 has been 
subdivided to provide separately for synthetic staple fibres of 
aramids. 
5503.10 - Of nylon or other 
polyamides  - Of nylon or other 
polyamides:  
  5503.11  -- Of aramids   JOB/RO/3/Rev.1 
 
- 120 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  5503.19  -- Other  
5503.20 - Of polyesters  5503.20  - Of polyesters   
5503.30 - Acrylic or modacrylic 5503.30  - Acrylic or modacrylic   
5503.40 - Of polypropylene 5503.40  - Of polypropylene   
5503.90 - Othe r 5503.90  - Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
55.03 Synthetic staple fibres, not carded, combed 
or otherwise processed for spinning. CTH, except from headings 54.01 through 5406, 55.01, 55.05.  
 
 
HS2002 Description Rule 
55.03 Synthetic staple fibres, not carded, combed 
or otherwise processed for spinning. CTH, except from headings 54.01 through 5406, 55.01, 55.05.  
 
HS2007 Description Rule 
55.03 Synthetic staple fibres, not ca rded, combed 
or otherwise processed for spinning. CTH, except from headings 54.01 through 5406, 55.01, 55.05.  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 137.  Heading 55.13 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
55.13 Woven fabrics of synthetic staple 
fibres, containing less than 85% by weight of such fibres, mixed 
mainly or solely with cotton, of a 
weight not exceeding 170 g/m². 55.13
 Woven fabrics of synthetic staple 
fibres, containing less than 85% by weight of such fibres, mixed 
mainly or solely with cotton, of a 
weight not exceeding 170g/m². Deletion of subheadings 
5513.22, 5513.32, 5513.33, 5513.42 and 5513.43, 
because of the low volume 
of trade. 
 - Unbleached or bleached:  - Unbleached or bleached:   
5513.11 -- Of polyester staple fibres, 
plain weave 5513.11  -- Of polyester staple fibres, 
plain weave  
5513.12 -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres 5513.12  -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres  
5513.13 -- Other woven fabrics of 
polyester staple fibres 5513.13  -- Other woven fabrics of 
polyester staple fibres  
5513.19 -- Other woven fabrics 5513.19  -- Other woven fabrics   
 - Dyed:  - Dyed:   
5513.21 -- Of polyester staple fibres, 
plain weave 5513.21  -- Of polyester staple fibres, 
plain weave  
5513.22 -- 3-thread or 4-thread twill, 
including cross twill, of polyester staple fibres -
 (deleted)   
5513.23 -- Other woven fabrics of 
polyester staple fibres 5513.23  -- Other woven fabrics of 
polyester staple fibres  
5513.29 -- Other woven fabrics 5513.29  -- Other woven fabrics   
 - Of yarns of different colours:  - Of yarns of different colours:   
5513.31 -- Of polyester staple fibres, 
plain weave 5513.31  -- Of polyester staple fibres, 
plain weave  
5513.32 -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres - (deleted)   
5513.33 -- Other woven fabrics of 
polyester staple fibres - (deleted)   
5513.39 -- Other woven fabrics 5513.39  -- Other woven fabrics   
 - Printed:  - Printed:   
5513.41 -- Of polyester staple fibres, 
plain weave 5513.41  -- Of polyester staple fibres, 
plain weave  
5513.42 -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres - (deleted)   JOB/RO/3/Rev.1 
 
- 121 - 
 
  HS2002 Description HS2007  Description  Reason for change  
5513.43 -- Other woven fabrics of 
polyester staple fibres - (deleted)   
5513.49 -- Other woven fabrics 5513.49  -- Other woven fabrics   
 
(b) Technical Rectification 
HS1996 Description  Rule 
55.13 Woven fabrics of synthetic staple fibres, containing less 
than 85% by weight of such fibres, mixed mainly or 
solely with cotton, of a weight not exceeding 170 g/m². As specified for split headings 
ex55.13(a) - Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly or 
solely with cotton, of a weight not exceeding 170g/m2: 
printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex55.13(b) - Othe r CTH except from heading 55.14 
 
 
HS2002 Description  Rule 
55.13 Woven fabrics of synthetic staple fibres, containing less 
than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m². As specified for split headings 
ex55.13(a) - Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly or 
solely with cotton, of a weight not exceeding 170g/m2: 
printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex55.13(b) - Othe r CTH except from heading 55.14 
 
HS2007 Description  Rule 
55.13 Woven fabrics of synthetic staple fibres, containing less 
than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m². As specified for split headings 
ex55.13(a) - Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly or 
solely with cotton, of a weight not exceeding 170g/m2: 
printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex55.13(b) - Othe r CTH except from heading 55.14 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
138.  Heading 55.14 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
55.14 Woven fabrics of synthetic staple 
fibres, containing less than 85% 
by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m². 55.14
 Woven fabrics of synthetic staple 
fibres, containing less than 85% 
by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m². Deletion of subheadings 
5514.13, 5514.31, 
5514.32, 5514.33 and 5514.39 because of the low volume of trade. 
 - Unbleached or bleached:  - Unbleached or bleached:   
5514.11 -- Of polyester staple fibres, 
plain weave 5514.11  -- Of polyester staple fibres, 
plain weave  
5514.12 -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres 5514.12  -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres  
5514.13 -- Other woven fabrics of 
polyester staple fibres - (deleted)   
5514.19 -- Other woven fabrics 5514.19  -- Other woven fabrics   
 - Dyed:  - Dyed:   
5514.21 -- Of polyester staple fibres, 
plain weave 5514.21  -- Of polyester staple fibres, 
plain weave  
5514.22 -- 3-thread or 4-thread twill, 
including cross twill, of polyester staple fibres 5514.22
 -- 3-thread or 4-thread twill, 
including cross twill, of polyester staple fibres  
5514.23 -- Other woven fabrics of 
polyester staple fibres 5514.23  -- Other woven fabrics of 
polyester staple fibres  
5514.29 -- Other woven fabrics 5514.29  -- Other woven fabrics   JOB/RO/3/Rev.1 
 
- 122 - 
 
  HS2002 Description HS2007  Description  Reason for change  
 - Of yarns of different colours:  - Of yarns of different colours   
5514.31 -- Of polyester staple fibres, 
plain weave - (deleted)   
5514.32 -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres - (deleted)   
5514.33 -- Other woven fabrics of 
polyester staple fibres - (deleted)   
5514.39 -- Other woven fabrics - (deleted)   
 - Printed:  - Printed:   
5514.41 -- Of polyester staple fibres, 
plain weave 5514.41  -- Of polyester staple fibres, 
plain weave  
5514.42 -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres 5514.42  -- 3-thread or 4-thread twill, 
including cross twill, of polyester 
staple fibres  
5514.43 -- Other woven fabrics of 
polyester staple fibres 5514.43  -- Other woven fabrics of 
polyester staple fibres  
5514.49 -- Other woven fabrics 5514.49  -- Other woven fabrics   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
55.14 Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly 
or solely with cotton, of a weight exceeding 170 g/m².  As specified for split headings 
ex55.14(a) - Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly 
or solely with cotton, of a weight exceeding 170g/m2: 
printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.]  
ex55.14(b) - Othe r CTH, except from heading 55.13 
 
 
HS 2002 Description  Rule 
55.14 Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m².  As specified for split headings 
ex55.14(a) - Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly 
or solely with cotton, of a weight exceeding 170g/m2: 
printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.]  
ex55.14(b) - Othe r CTH, except from heading 55.13 
 
HS 2007 Description  Rule 
55.14 Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m².  As specified for split headings 
ex55.14(a) - Woven fabrics of synthetic staple fibres, containing 
less than 85% by weight of such fibres, mixed mainly 
or solely with cotton, of a weight exceeding 170g/m2: 
printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.]  
ex55.14(b) - Othe r CTH, except from heading 55.13 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
139.  Heading 55.15 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
55.15 Other woven fabrics of 
synthetic staple fibres. 55.15  Other woven fabrics of 
synthetic staple fibres. Deletion of subheading 5515.92 
because of the low volume of trade. 
 - Other woven fabrics:  - Other woven fabrics:   
5515.91 -- Mixed mainly or solely with 
man-made filaments 5515.91  -- Mixed mainly or solely 
with man-made filaments  
5515.92 -- Mixed mainly or solely with 
wool or fine animal hair - (deleted)   
5515.99 -- Othe r 5515.99  -- Other  JOB/RO/3/Rev.1 
 
- 123 - 
 
  (b) Technical Rectification 
HS1996 Description Rule 
55.15 Other woven fabrics of synthetic staple 
fibres. As specified for split headings  
ex55.15(a) - Other woven fabrics of synthetic 
staple fibres; printed, dyed (including 
dyed white) [CTH; or change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.] 
ex55.15(b) - Othe r CTH  
 
 
HS2002 Description Rule 
55.15 Other woven fabrics of synthetic staple 
fibres. As specified for split headings  
ex55.15(a) - Other woven fabrics of synthetic 
staple fibres; printed, dyed (including 
dyed white) [CTH; or change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.] 
ex55.15(b) - Othe r CTH  
 
HS2007 Description Rule 
55.15 Other woven fabrics of synthetic staple 
fibres. As specified for split headings  
ex55.15(a) - Other woven fabrics of synthetic 
staple fibres; printed, dyed (including 
dyed white) [CTH; or change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.] 
ex55.15(b) - Othe r CTH  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
140.  Heading 56.04 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for 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. 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. Deletion of 
subheading 5604.20 
because of the low 
volume of trade. 
5604.10 - Rubber thread and cord, textile 
covered 5604.10  - Rubber thread and cord, textile 
covered  
5604.20 - High tenacity yarn of polyesters, 
of nylon or other polyamides or of viscose rayon, impregnated or coated -
 (deleted)   
5604.90 - Othe r 5604.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
56.04 Rubber thread and cord, textile covered; te xtile yarn, and strip and the like of heading 
54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. CTH 
 
 
HS2002 Description  Rule 
56.04 Rubber thread and cord, textile covered; te xtile yarn, and strip and the like of heading 
54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. CTH 
 
HS2007 Description  Rule 
56.04 Rubber thread and cord, textile covered; te xtile yarn, and strip and the like of heading 
54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. CTH 
 JOB/RO/3/Rev.1 
 
- 124 - 
 
  (c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
141.  Heading 56.07 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
56.07 Twine, cordage, ropes and cables, 
whether or not plaited or braided 
and whether or not impregnated, 
coated, covered or sheathed with rubber or plastics. 56.07
 Twine, cordage, ropes and cables, 
whether or not plaited or braided 
and whether or not impregnated, 
coated, covered or sheathed with rubber or plastics. Deletion of subheading 
5607.10 because of the 
low volume of trade. 
5607.10 - Of jute or other textile bast 
fibres of heading 53.03 - (deleted)   
 - Of sisal or other textile fibres of 
the genus Agave:  - Of sisal or other textile fibres of 
the genus Agave:  
5607.21 -- Binder or baler twine 5607.21  -- Binder or baler twine   
5607.29 -- Othe r 5607.29  -- Other  
 - Of polyethylene or 
polypropylene:  - Of polyethylene or 
polypropylene:  
5607.41 -- Binder or baler twine 5607.41  --Binder or baler twine   
5607.49 -- Othe r 5607.49  -- Other  
5607.50 - Of other synthetic fibres 5607.50  - Of other synthetic fibres   
5607.90 - Othe r 5607.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not 
impregnated, coated, covered or sheathed with rubber or plastics. CTH 
 
 
HS200264 Description  Rule 
56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not 
impregnated, coated, covered or sheathed with rubber or plastics. CTH 
 
HS2007 Description  Rule 
56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not 
impregnated, coated, covered or sheathed with rubber or plastics. CTH 
 
(c) Comments by the Secretariat 
 In HS2007, the amendment to the nomenclature  occurs at subheading level and does not 
alter the scope of the rule, which is set out at heading level. Therefore, no modification is 
needed; the rule can be transposed directly. 
 
142.  Heading 57.02 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
57.02 Carpets and other textile floor 
coverings, woven, not tufted or 
flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs. 57.02
 Carpets and other textile floor 
coverings, woven, not tufted or 
flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs. Deletion of 
subheadings 5702.51, 
5702.52 and 5702.59 because of the low volume of trade. 
 - Other, not of pile construction, not 
made up: 5702.50  - Other, not of pile construction, 
not made up  
5702.51 -- Of wool or fine animal hai r -  (deleted)   
5702.52 -- Of man-made textile mate rials - (deleted)   
5702.59 -- Of other textile materials -  (deleted)   
                                               
64 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 125 - 
 
  (b) Technical Rectification 
HS 1996 Description Rule 
57.02 Carpets and other textile floor coverings, 
woven, not tufted or flocked, whether or not 
made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs. As specified for split headings
 
ex57.02(a) - Industrial carpets: printed, dyed (including 
dyed white) [CTH; or change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing 
operations.] 
ex57.02(b) - Othe r CTH  
 
 
HS 2002 Description Rule 
57.02 Carpets and other textile floor coverings, 
woven, not tufted or flocked, whether or not 
made up, including "Kelem","Schumacks", 
"Karamanie" and similar hand-woven rugs. As specified for split headings  
ex57.02(a) - Industrial carpets: printed, dyed (including 
dyed white) [CTH; or change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing 
operations.] 
ex57.02(b) - Othe r CTH  
 
HS 2007 Description Rule 
57.02 Carpets and other textile floor coverings, 
woven, not tufted or flocked, whether or not 
made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs. As specified for split headings
 
ex57.02(a) - Industrial carpets: printed, dyed (including 
dyed white) [CTH; or change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing 
operations.] 
ex57.02(b) - Othe r CTH  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 143.  Heading 58.03 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
58.03 Gauze, other than narrow 
fabrics of heading 58.06. 5803.00  Gauze, other than narrow 
fabrics of heading 58.06. Deletion of subheadings 5803.10 
et 5803.90 because of the low 
volume of trade. 
5803.10 - Of cotton - (deleted)   
5803.90 - Of other textile materials - (deleted)   
 
(b) Technical Rectification 
HS 1996 Description Rule 
58.03 Gauze, other than narrow fabrics of heading 58.06.  As specified for split headings 
ex58.03(a) - Gauze, other than narrow fabrics of heading 
58.06: printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached fabric 
to the product of this split heading by permanent 
dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex58.03(b) - Othe r CTH  
 
 JOB/RO/3/Rev.1 
 
- 126 - 
 
  HS 2002 Description Rule 
58.03 Gauze, other than narrow fabrics of heading 58.06.  As specified for split headings 
ex58.03(a) - Gauze, other than narrow fabrics of heading 58.06: 
printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at 
least two preparatory or finishing operations.] 
ex58.03(b) - Othe r CTH  
 
HS 2007 Description Rule 
58.03 Gauze, other than narrow fabrics of heading 58.06.  As specified for split headings 
ex58.03(a) - Gauze, other than narrow fabrics of heading 58.06: 
printed, dyed (including dyed white) [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at least 
two preparatory or finishing operations.] 
ex58.03(b) - Othe r CTH  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
144.  Heading 60.02 and 60.03 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
60.02 Knitted or crocheted fabrics of 
a width not exceeding 30 cm, 
containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. 60.02
 Knitted or crocheted fabrics of 
a width not exceeding 30 cm, 
containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60.01. Part of subheadings 6002.40 and 
6002.90 has been moved to 
subheading 3006.10, which has been expanded to include sterile absorbable surgical or dental yarns and sterile or dental 
adhesion barriers. 
6002.40 - Containing by weight 5% or 
more of elastomeric yarn but 
not containing rubber thread 6002.40  - Containing by weight 5 % or 
more of elastomeric yarn but 
not containing rubber thread  
6002.90 - Othe r 6002.90  - Other  
60.03 Knitted or crocheted fabrics of 
a width not exceeding 30 cm, 
other than those of heading 
60.01 or 60.02. 60.03  Knitted or crocheted fabrics of 
a width not exceeding 30 cm, 
other than those of heading 
60.01 or 60.02. Part of subheadings 6003.10, 
6003.20, 6003.30, 6003.40 and 
6003.90 has been moved to 
subheading 3006.10, which has 
been expanded to include sterile 
surgical or dental adhesion 
barriers. 
6003.10 - Of wool or fine animal hai r 6003.10  - Of wool or fine animal hai r  
6003.20 - Of cotton 6003.20  - Of cotton   
6003.30 - Of synthetic fibres 6003.30  - Of synthetic fibres   
6003.40 - Of artificial fibres 6003.40  - Of artificial fibres   
6003.90 - Othe r 6003.90  - Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
60.02 Other knitted or crocheted fabrics.  As specified for split headings  
ex60.02(a) - Other knitted or crocheted fabrics: 
printed, dyed (including dyed white) [CTH; or Change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.] 
ex60.02(b) - Othe r CTH  
 
HS 200265 Description  Rule 
60.02 Knitted or crocheted fabrics of a width not exceeding 30 
cm, containing by weight 5% or more of elastomeric yarn 
or rubber thread, other than those of heading 60.01. As specified for split headings  
ex60.02(a) - Knitted or crocheted fabrics of a width not exceeding 30 
cm, containing by weight 5% or more of elastomeric yarn 
or rubber thread, other than those of heading 60.01: 
printed or dyed [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by 
at least two preparatory or finishing operations.] 
                                               
65 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 127 - 
 
  HS 200265 Description  Rule 
ex60.02(b) - othe r CTH  
60.03 Knitted o r crocheted fabrics of a width not exceeding 30 
cm, other than those of heading 60.01 or 60.02. As specified for split headings  
ex60.03(a) - Knitted or crocheted fabrics of a width not exceeding 30 
cm, other than those of heading 60.01 or 60.02: printed 
or dyed [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex60.03(b) - othe r CTH  
60.04 Knitted or crocheted fabrics of a width exceeding 30cm, 
containing by weight 5% or more of elastomeric yarn or 
rubber thread, other than those of heading 60.01 As specified for split headings  
ex60.04(a) - Knitted or crocheted fabrics of a width exceeding 30cm, 
containing by weight 5% or more of elastomeric yarn or 
rubber thread, other than those of heading 60.01: 
printed or dyed [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by 
at least two preparatory or finishing operations.] 
ex60.04(b) - othe r CTH  
60.05 Warp knit fabrics (including those made on galloon 
knitting machines) other than those of heading 60.01 to 
60.04 As specified for split headings  
ex60.05(a) - Warp knit fabrics (including those made on galloon 
knitting machines) other than those of heading 60.01 to 60.04: printed or dyed [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or finishing operations.] 
ex60.05(b) - othe r CTH  
60.06 Other knitted or crocheted fabrics  As specified for split headings  
ex60.06(a) - Other knitted or crocheted fabrics: printed or dyed  [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by 
at least two preparatory or finishing operations.] 
ex60.06(b) - othe r CTH  
 
HS 2007 Description  Rule 
60.02 Knitted or crocheted fabrics of a width not exceeding 30 
cm, containing by weight 5% or more of elastomeric yarn 
or rubber thread, other than those of heading 60.01. As specified for split headings  
ex60.02(a) - Knitted or crocheted fabrics of a width not exceeding 30 
cm, containing by weight 5% or more of elastomeric yarn 
or rubber thread, other than those of heading 60.01: 
printed or dyed [CTH; except from ex30.06(y) and ex30.06(z) or 
change from unbleached or prebleached fabric to 
the product of this split heading by permanent 
dyeing or printing, accompanied by at least two 
preparatory or finishing operations.] 
ex60.02(b) - othe r CTH  
60.03 Knitted or crocheted fabrics of a width not exceeding 30 
cm, other than those of heading 60.01 or 60.02. As specified for split headings  
ex60.03(a) - Knitted or crocheted fabrics of a width not exceeding 30 
cm, other than those of heading 60.01 or 60.02: printed or dyed [CTH; except from ex30.06(ai) through 
ex30.06(ei) or change from unbleached or prebleached fabric to the product of this split heading by permanent dyeing or printing, accompanied by at least two preparatory or 
finishing operations.] 
ex60.03(b) - othe r CTH  
60.04 Knitted or crocheted fabrics of a width exceeding 30cm, 
containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01 As specified for split headings  
ex60.04(a) - Knitted or crocheted fabrics of a width exceeding 30cm, 
containing by weight 5% or more of elastomeric yarn or 
rubber thread, other than those of heading 60.01: 
printed or dyed [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by 
at least two preparatory or finishing operations.] 
ex60.04(b) - othe r CTH  
60.05 Warp knit fabrics (including those made on galloon 
knitting machines) other than those of heading 60.01 to 
60.04 As specified for split headings  
ex60.05(a) - Warp knit fabrics (including those made on galloon 
knitting machines) other than those of heading 60.01 to 
60.04: printed or dyed [CTH; 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) - othe r CTH  
60.06 Other knitted or crocheted fabrics  As specified for split headings  
ex60.06(a) - Other knitted or crocheted fabrics: printed or dyed  [CTH; or change from unbleached or prebleached 
fabric to the product of this split heading by 
permanent dyeing or printing, accompanied by 
at least two preparatory or finishing operations.] 
ex60.06(b) - othe r CTH  JOB/RO/3/Rev.1 
 
- 128 - 
 
  (c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  Some products classified in headings 60.02, 60.03, and 60.05 were 
transferred to new subheading 3006.10.  Therefor e, the transposition requires the addition 
of new exceptions to the rules of the above-mentioned headings to prevent widening the 
scope of the rule. 
 145.  Heading 60.05 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
60.05 Warp knit fabrics (including 
those made on galloon knitting machines), other 
than those of headings 
60.01 to 60.04. 60.05
 Warp knit fabrics (including 
those made on galloon knitting machines), other 
than those of headings 
60.01 to 60.04. Deletion of subheading 6005.10 
because of the low volume of trade.  
Part of subheading 6005.90 has 
been moved to subheading 3006.10, which has been expanded to include sterile absorbable surgical or dental yarns and sterile surgical or dental 
adhesion barriers. 
6005.10 - Of wool or fine animal hai r - (deleted)   
 - Of cotton:  -  Of cotton:   
6005.21 -- Unbleached or bleached 6005.21  -- Unbleached or bleached   
6005.22 -- Dyed 6005.22  -- Dyed  
6005.23 -- Of yarns of different 
colours 6005.23  -- Of yarns of different 
colours  
6005.24 -- Printed 6005.24  -- Printed   
 - Of synthetic fibres:  - Of synthetic fibres:   
6005.31 -- Unbleached or bleached 6005.31  -- Unbleached or bleached   
6005.32 -- Dyed 6005.32  -- Dyed  
6005.33 -- Of yarns of different 
colours 6005.33  -- Of yarns of different 
colours  
6005.34 -- Printed 6005.34  -- Printed   
 - Of artificial fibres:  -  Of artificial fibres:   
6005.41 -- Unbleached or bleached 6005.41  -- Unbleached or bleached   
6005.42 -- Dyed 6005.42  -- Dyed  
6005.43 -- Of yarns of different 
colours 6005.43  -- Of yarns of different 
colours  
6005.44 -- Printed 6005.44  -- Printed   
6005.49 - Othe r 6005.49  - Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
60.02 Other knitted or crocheted fabrics.  As spe cified for split headings  
ex60.02(a) - Other knitted or crocheted fabrics: 
printed, dyed (including dyed white) [CTH; or Change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing operations.] 
ex60.02(b) - Othe r CTH  
 
 
HS 200266 Description Rule 
60.05 Warp knit fabrics (including those made 
on galloon knitting machines) other than those of heading 60.01 to 60.04 As specified for split headings
 
ex60.05(a) - Warp knit fabrics (including those made 
on galloon knitting machines) other than 
those of heading 60.01 to 60.04: printed 
or dyed [CTH; or change from unbleached or prebleached fabric to the 
product of this split heading by permanent dyeing or printing, 
accompanied by at least two preparatory or finishing 
operations.] 
ex60.05(b) - othe r CTH  
 
HS2007 Description Rule 
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
 
                                               
66 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 129 - 
 
  HS2007 Description Rule 
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) - othe r CTH  
 
(c)  Comments by the Secretariat 
See comments for heading 60.02 and 60.03. 
146.  Heading 61.01 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
61.01 Men's or boys' overcoats, ca r-coats, 
capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, 
knitted or crocheted, other than 
those of heading 61.03. 61.01
 Men's or boys' overcoats, ca r-coats, 
capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, 
knitted or crocheted, other than those 
of heading 61.03. Deletion of 
subheading 6101.10 because of the low volume of trade. 
6101.10 - Of wool or fine animal hai r - (deleted)   
6101.20 - Of cotton 6001.20  - Of cotton   
6101.30 - Of man-made fibres 6001.30  - Of man-made fibres   
6101.90 - Of other textile materials 6001.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
exChapter 61(b) 
(ex61.01 through ex61.15) -
 Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through ex 
61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
HS 200267 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15)  - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape [The origin shall be the country where the parts 
of the goods of this split chapter have been 
knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
HS 2007 Description  Rule 
Chapter 61  Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings
  
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods 
of this split chapter have been knitted or 
crocheted to shape 
exChapter 61(b) 
(ex61.01 through ex61.15)  -
 Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts 
of the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
                                               
67 As per technical rectification in JOB/RO/2/Rev.1, relating to the changes in heading 61.10. JOB/RO/3/Rev.1 
 
- 130 - 
 
  (c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002 in heading 
61.01.  In HS2007, the amendment to the nome nclature occurs at subheading level and 
does not alter the scope of the rule, which is se t out at split chapter level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
 
147.  Heading 61.03 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
61.03 Men's or boys' suits, ensembles, 
jackets, blazers, trousers, bib and 
brace overalls, breeches and 
shorts (other than swimwear), knitted or crocheted. 61.03
 Men's or boys' suits, ensembles, 
jackets, blazers, trousers, bib and 
brace overalls, breeches and 
shorts (other than swimwear), knitted or crocheted. Deletion of subheadings 
6103.11, 6103.12, 
6103.19 and 6103.21 
because of the low volume of trade. 
 - Suits: 6103.10  - Suits  
6103.11 -- Of wool or fine animal hai r -  (deleted)   
6103.12 -- Of synthetic fibres - (deleted)   
6103.19 -- Of other textile materials -  (deleted)   
 - Ensembles:  - Ensembles:   
6103.21 -- Of wool or fine animal hai r -  (deleted)   
6103.22 -- Of cotton 6103.22  -- Of cotton   
6103.23 -- Of synthetic fibres 6103.23  -- Of synthetic fibres   
6103.29 -- Of other textile materials 6103.29  -- Of other textile materials   
 - Jackets and blazers:  - Jackets and blazers:   
6103.31 -- Of wool or fine animal hai r 6103.31  -- Of wool or fine animal hai r  
6103.32 -- Of cotton 6103.32  -- Of cotton   
6103.33 -- Of synthetic fibres 6103.33  -- Of synthetic fibres   
6103.39 -- Of other textile materials 6103.39  -- Of other textile materials   
 - Trousers, bib and brace overalls, 
breeches and shorts:  - Trousers, bib and brace overalls, 
breeches and shorts:  
6103.41 -- Of wool or fine animal hai r 6103.41  -- Of wool or fine animal hai r  
6103.42 -- Of cotton 6103.42  -- Of cotton   
6103.43 -- Of synthetic fibres 6103.43  -- Of synthetic fibres   
6103.49 -- Of other textile materials 6103.49  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the 
goods of this split chapter have been knitted 
or crocheted to shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 assembled 
from parts knitted or crocheted to shape [The origin shall be the country where the 
parts of the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 assembled 
from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
 
HS 200268 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the 
goods of this split chapter have been knitted 
or crocheted to shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 assembled 
from parts knitted or crocheted to shape [The origin
 shall be the country where the 
parts of the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 assembled 
from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
                                               
68 As per technical rectification in JOB/RO/2/Rev.1, relating to the changes in heading 61.10. JOB/RO/3/Rev.1 
 
- 131 - 
 
  HS 2007 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, knitted 
or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted or 
crocheted to shape The origin shall be the country where the 
goods of this split chapter have been knitted 
or crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 th
rough 61.15 assembled 
from parts knitted or crocheted to shape [The origin shall be the country where the 
parts of the goods of this split chapter have been knitted or crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 assembled 
from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002 in heading 
61.03.  In HS2007, the amendment to the nome nclature occurs at subheading level and 
does not alter the scope of the rule, which is se t out at split chapter level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
 148.  Heading 61.04 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
61.04 Women's or girls' suits, ensembles, 
jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts 
(other than swimwear), knitted or 
crocheted. 61.04
 Women's or girls' suits, 
ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, 
breeches and shorts (other than 
swimwear), knitted or crocheted. Deletion of 
subheadings 6104.11, 6104.12 and 6104.21 because of the low 
volume of trade. 
 - Suits:  - Suits:   
6104.11 -- Of wool or fine animal hai r -  (deleted)   
6104.12 -- Of cotton - (deleted)   
6104.13 -- Of synthetic fibres 6104.13  -- Of synthetic fibres   
6104.19 -- Of other textile materials 6104.19  -- Of other textile materials   
 - Ensembles:  - Ensembles:   
6104.21 -- Of wool or fine animal hai r - (deleted)   
6104.22 -- Of cotton 6104.22  -- Of cotton   
6104.23 -- Of synthetic fibres 6104.23  -- Of synthetic fibres   
6104.29 -- Of other textile materials 6104.29  -- Of other textile materials   
 - Jackets and blazers:  - Jackets and blazers:   
6104.31 -- Of wool or fine animal hai r 6104.31  -- Of wool or fine animal hai r  
6104.32 -- Of cotton 6104.32  -- Of cotton   
6104.33 -- Of synthetic fibres 6104.33  -- Of synthetic fibres   
6104.39 -- Of other textile materials 6104.39  -- Of other textile materials   
 - Dresses:  - Dresses:   
6104.41 -- Of wool or fine animal hai r 6104.41  -- Of wool or fine animal hai r  
6104.42 -- Of cotton 6104.42  -- Of cotton   
6104.43 -- Of synthetic fibres 6104.43  -- Of synthetic fibres   
6104.44 -- Of artificial fibres 6104.44  -- Of artificial fibres   
6104.49 -- Of other textile materials 6104.49  -- Of other textile materials   
 - Skirts and divided skirts:  - Skirts and divided  skirts:   
6104.51 -- Of wool or fine animal hai r 6104.51  -- Of wool or fine animal hai r  
6104.52 -- Of cotton 6104.52  -- Of cotton   
6104.53 -- Of synthetic fibres 6104.53  -- Of synthetic fibres   
6104.59 -- Of other textile materials 6104.59  -- Of othe r textile materials   
 - Trousers, bib and brace overalls, 
breeches and shorts:  - Trousers, bib and brace overalls, 
breeches and shorts:  
6104.61 -- Of wool or fine animal hai r 6104.61  -- Of wool or fine animal hai r  
6104.62 -- Of cotton 6104.62  -- Of cotton   
6104.63 -- Of synthetic fibres 6104.63  -- Of synthetic fibres   
6104.69 -- Of other textile materials 6104.69  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods of this 
split chapter have been knitted or crocheted to shape 
ex Chapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of the 
goods of this split chapter have been knitted or crocheted to shape.] JOB/RO/3/Rev.1 
 
- 132 - 
 
  HS 1996 Description  Rule 
exChapter 61(c)  
(ex 61.01 through ex 
61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
HS 200269 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods of this 
split chapter have been knitted or crocheted to shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of the 
goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through ex 
61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
HS 2007 Description  Rule 
Chapter 61  Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings
  
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods of this 
split chapter have been knitted or crocheted to shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape [The origin shall be the country where the parts of the 
goods of this split chapter have been knitted or 
crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through ex 
61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002 in heading 
61.04.  In HS2007, the amendment to the nome nclature occurs at subheading level and 
does not alter the scope of the rule, which is se t out at split chapter level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
 
149.  Heading 61.07 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
61.07 Men's or boys' underpants, briefs, 
nightshirts, pyjamas, bathrobes, 
dressing gowns and similar articles, knitted or crocheted. 61.07
 Men's or boys' underpants, briefs, 
nightshirts, pyjamas, bathrobes, 
dressing gowns and similar articles, knitted or crocheted. Deletion of 
subheading 6107.92 
because of the low volume of trade. 
 - Other:  - Other:   
6107.91 -- Of cotton 6107.91  -- Of cotton   
6107.92 -- Of man-made fibres - (deleted)   
6107.99 -- Of other textile materials 6107.99  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods of this 
split chapter have been knitted or crocheted to shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of the 
goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through ex 
61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
 
                                               
69 As per technical rectification in JOB/RO/2/Rev.1, relating to the changes in heading 61.10. JOB/RO/3/Rev.1 
 
- 133 - 
 
  HS 200270 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
HS 2007 Description  Rule 
Chapter 61  Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings
  
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, 
knitted or crocheted to shape The origin shall be the  country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or 
crocheted to shape.] 
exChapter 61(c)  
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002 in heading 
61.07.  In HS2007, the amendment to the nome nclature occurs at subheading level and 
does not alter the scope of the rule, which is se t out at split chapter level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
 
150.  Heading 61.11 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
61.11 Babies' garments and clothing 
accessories, knitted or 
crocheted.  Babies' garments and clothing 
accessories, knitted or 
crocheted. Deletion of subheading 
6111.10 because of the low 
volume of trade. 
6111.10 - Of wool or fine animal hai r - (deleted)   
6111.20 - Of cotton 6111.20  - Of cotton   
6111.30 - Of synthetic fibres 6111.30  - Of synthetic fibres   
6111.90 - Of other textile materials 6111.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
HS 200271 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin  shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
                                               
70 As per technical rectification in JOB/RO/2/Rev.1, relating to the changes in heading 61.10. 
71 As per technical rectification in JOB/RO/2/Rev.1, relating to the changes in heading 61.10. JOB/RO/3/Rev.1 
 
- 134 - 
 
  HS 200271 Description  Rule 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
HS 2007 Description  Rule 
Chapter 61  Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings
  
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories,  
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or 
crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002 in heading 
61.11.  In HS2007, the amendment to the nome nclature occurs at subheading level and 
does not alter the scope of the rule, which is se t out at split chapter level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
 
151.  Heading 61.14 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
61.14 Other garments, knitted or 
crocheted. 61.14  Other garments, knitted or 
crocheted. Deletion of subheading 6114.10 because 
of the low volume of trade. 
6114.10 - Of wool or fine animal 
hair - (deleted)   
6114.20 - Of cotton 6114.20  - Of cotton   
6114.30 - Of man-made fibres 6114.30  - Of man-made fibres   
6114.90 - Of other textile materials 6114.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, 
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through ex 
1.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
 
HS 200272 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, 
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or 
crocheted to shape.] 
ex Chapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
                                               
72 As per technical rectification in JOB/RO/2/Rev.1, relating to the changes in heading 61.10. JOB/RO/3/Rev.1 
 
- 135 - 
 
  HS 2007 Description  Rule 
Chapter 61 
 Articles of apparel and clothing 
accessories, knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, 
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted to 
shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided that 
the goods are assembled in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002 in heading 
61.14.  In HS2007, the amendment to the nome nclature occurs at subheading level and 
does not alter the scope of the rule, which is se t out at split chapter level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
 152.  Heading 61.15 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
61.15 Panty hose, tights, stockings, 
socks and other hosiery, including stockings for varicose veins and footwear without 
applied soles, knitted or 
crocheted. 61.15
 Panty hose, tights, 
stockings, socks and other hosiery, including graduated compression 
hosiery (for example, 
stockings for varicose veins) and footwear without applied soles, 
knitted or crocheted. Creation of new subheading 
6115.10 for graduated compression hosiery. Subheadings 6115.11 to 6115.20 have been 
redistributed over new 
subheadings 6115.11 to 6115.20. Subheadings 6115.91, 6115.92 and 6115.93 have been 
renumbered 6115.94, 6115.95 and 
6115.96. 
 - Panty hose and tights: 6115.10  - Graduated compression 
hosiery (for example, 
stockings for varicose 
veins)  
6115.11 -- Of synthetic fibres, measuring 
per single yarn less than 67 decitex -
 deleted   
6115.12 -- Of synthetic fibres, measuring 
per single yarn 67 decitex or 
more - (deleted)   
6115.19 -- Of other textile materials -  (deleted)   
6115.20 - Women's full-length or knee-
length hosiery, measuring per 
single yarn less than 67 decitex - (deleted)   
   - Other panty hose and 
tights:  
  6115.21  -- Of synthetic fibres, 
measuring per single yarn 
less than 67 decitex  
  6115.22  -- Of synthetic fibres, 
measuring per single yarn 67 decitex or more  
  6115.29  -- Of other textile 
materials  
  6115.30  - Other women's full-
length or knee-length hosiery, measuring per 
single yarn less than 67 
decitex  
 - Othe r:  - Other:   
6115.91 -- Of wool or fine animal hai r -  (deleted)   
6115.92 -- Of cotton - (deleted)   
6115.93 -- Of synthetic fibres -  (deleted)   
  6115.94  -- Of wool or fine animal 
hair  
  6115.95  -- Of cotton   
  6115.96  -- Of synthetic fibres   
6115.99 -- Of other textile materials 6115.99  -- Of other textile 
materials  
 JOB/RO/3/Rev.1 
 
- 136 - 
 
  (b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, 
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted 
to shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted 
or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single country.] 
 
 
HS 200273 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, 
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted 
to shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single country.] 
 
HS 2007 Description  Rule 
Chapter 61  Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings
  
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, 
knitted or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted 
to shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted 
to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted 
or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single country.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002 in heading 
61.15.  In HS2007, the amendment to the nome nclature occurs at subheading level and 
does not alter the scope of the rule, which is se t out at split chapter level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
 
153.  Heading 61.17 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
61.17 Other made up clothing 
accessories, knitted or crocheted; 
knitted or crocheted parts of garments or of clothing accessories. 61.17
 Other made up clothing 
accessories, knitted or crocheted; 
knitted or crocheted parts of garments or of clothing accessories. Deletion of subheading 
6117.20 because of 
the low volume of trade. 
6117.10 - Shawls, scarves, mufflers, 
mantillas, veils and the like 6117.10  - Shawls, scarves, mufflers, 
mantillas, veils and the like  
6117.20 - Ties, bow ties and cravats -  (deleted)   
6117.80 - Other accessories 6117.80  - Other accessories   
6117.90 - Parts 6117.90  - Parts  
 
                                               
73 As per technical rectification in JOB/RO/2/Rev.1, relating to the changes in heading 61.10. JOB/RO/3/Rev.1 
 
- 137 - 
 
  (b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings   
ex Chapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted 
or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted 
to shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted 
or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single country.] 
ex Chapter 61(d)  (ex 6117.10, ex 6117.80) - Embroidered flat products (handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils and the like) [Change to goods of this split chapter if the value 
of non-originating materials used does not exceed 50% of the ex-work price of the product.] 
exChapter 61(e) 
(ex6117.10, 
ex6117.80) - Other flat p roducts (other handkershiefs, 
shawls, scarves, mufflers, mantillas, veils and 
the like. [Change to this split Chapter provided the starting 
material is prebleached or unbleached fabric.] 
exChapter 61(f) (ex61.16, ex6117.20, 
6117.80) - Accessories assembled from parts knitted or 
crocheted to shape (ties, bow ties, cravats, globes, mittens, mitts, muffs, headbands and 
the like) [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(g) 
(ex61.16, 
ex6117.20, 
ex6117.80) - Accessories 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.] 
exChapter 61 (h) (ex6117.90) - Othe
r [The origin shall be the country where the goods 
of this split chapter are produced from fabric] 
 
 
HS 200274 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted 
or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted 
to shape 
exChapter 61(b) 
(ex61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to 
shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted 
or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex 61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single country.] 
exChapter 61(d)  (ex 6117.10, ex 
6117.80) - Embroidered flat products (handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils and 
the like) [Change to goods of this split chapter if the value 
of non-originating materials used does not exceed 
50% of the ex-work price of the product.] 
exChapter 61(e) 
(ex6117.10, 
ex6117.80) - Other flat products (other handkershiefs, 
shawls, scarves, mufflers, mantillas, veils and 
the like. [Change to this split Chapter provided the starting 
material is prebleached or unbleached fabric.] 
exChapter 61(f) (ex61.16, ex6117.20, 6117.80) - Accessories assembled from parts knitted or 
crocheted to shape (ties, bow ties, cravats, globes, mittens, mitts, muffs, headbands and the like) [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(g) 
(ex61.16, 
ex6117.20, 
ex6117.80) - Accessories 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.] 
exChapter 61(h) 
(ex6117.90) - Othe r [The origin shall be the country where the goods 
of this split chapter are produced from fabric] 
 
HS 2007 Description  Rule 
Chapter 61 
 Articles of apparel and clothing accessories, 
knitted or crocheted As specified for split headings   
exChapter 61(a) 
(ex61.01 through 
61.17) - Goods including parts and accessories, knitted 
or crocheted to shape The origin shall be the country where the goods of 
this split chapter have been knitted or crocheted 
to shape 
exChapter 61(b) 
(ex61.01 through ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts knitted or crocheted to shape [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(c)  
(ex 61.01 through 
ex61.15) - Goods of heading 61.01 through 61.15 
assembled from parts cut to shape [Change to goods of this split chapter provided 
that the goods are assembled in a single country.] 
                                               
74 As per technical rectification in JOB/RO/2/Rev.1, relating to the changes in heading 61.10. JOB/RO/3/Rev.1 
 
- 138 - 
 
  HS 2007 Description  Rule 
exChapter 61(d)  
(ex 6117.10, ex 6117.80) - Embroidered flat products (handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils and the like) [Change to goods of this split chapter if the value 
of non-originating materials used does not exceed 50% of the ex-work price of the product.] 
exChapter 61(e) 
(ex6117.10, 
ex6117.80) - Other flat products (other handkershiefs, 
shawls, scarves, mufflers, mantillas, veils and 
the like. [Change to this split Chapter provided the starting 
material is prebleached or unbleached fabric.] 
exChapter 61(f) (ex 61.16, ex6117.20, 
6117.80) - Accessories assembled from parts knitted or 
crocheted to shape (ties, bow ties, cravats, globes, mittens, mitts, muffs, headbands and 
the like) [The origin shall be the country where the parts of 
the goods of this split chapter have been knitted or crocheted to shape.] 
exChapter 61(g) 
(ex61.16, 
ex6117.20, 
ex6117.80) - Accessories 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.] 
exChapter 61 (h) (ex6117.90) - Othe
r [The origin shall be the country where the goods 
of this split chapter are produced from fabric] 
 
(c) Comments by the Technical Rectification 
 No modification has occurred in the nomenclature from HS1996 to HS2002 in heading 
61.17.  In HS2007, the amendment to the nome nclature occurs at subheading level and 
does not alter the scope of the rule, which is se t out at split chapter level.  Therefore, no 
modification is needed; the rule can be transposed directly. 
 154.  Heading 62.03 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
62.03 Men's or boys' suits, ensembles, 
jackets, blazers, trousers, bib and brace overalls, breeches and 
shorts (other than swimwear). 62.03
 Men's or boys' suits, ensembles, 
jackets, blazers, trousers, bib and brace overalls, breeches and shorts 
(other than swimwear). Deletion of subheading 
6203.21 because of the low volume of 
trade. 
 - Ensembles:  - Ensembles:   
6203.21 -- Of wool or fine animal hai r -  (deleted)   
6203.22 -- Of cotton 6203.22  -- Of cotton   
6203.23 -- Of synthetic fibres 6203.23  -- Of synthetic fibres   
6203.29 -- Of other textile materials 6203.29  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
 
 
HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
 
HS 2007 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split chapter level.  Therefore, no modification is needed; the 
rule can be transposed directly. JOB/RO/3/Rev.1 
 
- 139 - 
 
  155.  Heading 62.05 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
62.05 Men's or boys' shirts. 62.05  Men's or boys' shirts.  Deletion of subheading 6205.10 
because of the low volume of trade. 
6205.10 - Of wool or fine animal hai r - deleted   
6205.20 - Of cotton 6205.20  - Of cotton   
6205.30 - Of man-made fibres 6205.30  - Of man-made fibres   
6205.90 - Of other textile materials 6205.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.] 
 
 
HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.] 
 
HS 2007 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 assembled 
from parts, other than diapers of heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single 
country in accordance with Chapter Note.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split chapter level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
156.  Heading 62.07 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
62.07 Men's or boys' singlets and other 
vests, underpants, briefs, 
nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. 62.07
 Men's or boys' singlets and other 
vests, underpants, briefs, 
nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. Deletion of subheading 
6207.92 because of 
the low volume of trade. 
 - Other:  - Other:   
6207.91 -- Of cotton 6207.91  -- Of cotton   
6207.92 -- Of man-made fibres - (deleted)   
6207.99 -- Of other textile materials 6207.99  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
 JOB/RO/3/Rev.1 
 
- 140 - 
 
  HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
 
HS 2007 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split chapter level.  Therefore, no modification is needed; the 
rule can be transposed directly. 
 157.  Heading 62.09 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
62.09 Babies' garments and 
clothing accessories. 62.09  Babies' garments and 
clothing accessories. Deletion of subheading 6209.10 
because of the low volume of trade. 
6209.10 - Of wool or fine animal hai r - (deleted)   
6209.20 - Of cotton 6209.20  - Of cotton   
6209.30 - Of synthetic fibres 6209.30  - Of synthetic fibres   
6209.90 - Of other textile materials 6209.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
exChapter 62(b) 
(ex62.09) - Diapers of heading 62.09  CC, except by cutting and/or hemming only.  
 
 
HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
exChapter 62(b) 
(ex62.09) - Diapers of heading 62.09  CC, except by cutting and/or hemming only.  
 
HS 2007 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, not 
knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided 
that the goods are assembled in a single country 
in accordance with Chapter Note.] 
exChapter 62(b) 
(ex62.09) - Diapers of heading 62.09  CC, except by cutting and/or hemming only.  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split chapter level.  Therefore, no modification is needed; the rule can be transposed directly. JOB/RO/3/Rev.1 
 
- 141 - 
 
  158.  Heading 62.11 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
62.11 Track suits, ski suits and 
swimwear; other garments. 62.11  Track suits, ski suits and 
swimwear; other garments. Deletion of subheading 6211.31 
because of the low volume of trade. 
 - Other garments, men's or 
boys':  - Other garments, men's or 
boys':  
6211.31 -- Of wool or fine animal hai r - (deleted)   
6211.32 -- Of cotton 6211.32  -- Of cotton   
6211.33 -- Of man-made fibres 6211.33  -- Of man-made fibres   
6211.39 -- Of other textile materials 6211.39  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
 
 
HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
 
HS 2007 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
exChapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split chapter level.  Therefore, no modification is needed; the 
rule can be transposed directly. 
 159.  Heading 62.13 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
62.13 Handkerchiefs. 62.13  Handkerchiefs.  Deletion of subheading 6213.10 
because of the low volume of trade. 
6213.10 - Of silk or silk waste - (deleted)   
6213.20 - Of cotton 6213.20  - Of cotton   
6213.90 - Of other textile materials 6213.90  - Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter 62(c) 
(ex62.13, ex 62.14, ex6217.10) - Embroidered flat products (handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils and the like.) [Change to goods of this split chapter if the value of 
non-originating materials used does not exceed 50% of the ex-work price of the product.] 
ex Chapter 62(d) 
(ex62.13, ex62.14, 
ex6217.10)  -Other flat products (other handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils 
and the like) [Change to goods of this split chapter provided the 
starting material is prebleached or unbleached 
fabric.] JOB/RO/3/Rev.1 
 
- 142 - 
 
   
HS 2002 Description  Rule 
Chapter 62 
 Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings   
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter 62(c) 
(ex62.13, ex 62.14, 
ex6217.10) - Embroidered flat products (handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils 
and the like.) [Change to goods of this split chapter if the value of 
non-originating materials used does not exceed 50% 
of the ex-work price of the product.] 
ex Chapter 62(d) 
(ex62.13, ex62.14, 
ex6217.10)  -Other flat products (other handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils 
and the like) [Change to goods of this split chapter provided the 
starting material is prebleached or unbleached 
fabric.] 
 
HS 2007 Description  Rule 
Chapter 62  Articles of apparel and clothing accessories, 
not knitted or crocheted As specified for split headings
  
ex Chapter 62 (a) 
(ex62.01 through 
ex62.12 - Goods of heading 62.01 through 62.12 
assembled from parts, other than diapers of 
heading 62.09 [Change to goods of this split chapter provided that 
the goods are assembled in a single country in 
accordance with Chapter Note.] 
ex Chapter 62(c) 
(ex62.13, ex 62.14, ex6217.10) - Embroidered flat products (handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils and the like.) [Change to goods of this split chapter if the value of 
non-originating materials used does not exceed 50% of the ex-work price of the product.] 
ex Chapter 62(d) 
(ex62.13, ex62.14, 
ex6217.10)  -Other flat products (other handkerchiefs, 
shawls, scarves, mufflers, mantillas, veils 
and the like) [Change to goods of this split chapter provided the 
starting material is prebleached or unbleached 
fabric.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split chapter level.  Therefore, no modification is needed; the 
rule can be transposed directly. 
 160.  Heading 63.02 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
63.02 Bed linen, table linen, toilet 
linen and kitchen linen. 63.02  Bed linen, table linen, toilet 
linen and kitchen linen. Deletion of subheading 
6302.52 and 6302.92 because 
of the low volume of trade. 
 - Other table linen:  - Other table linen:   
6302.51 -- Of cotton 6302.51  -- Of cotton   
6302.52 -- Of flax - (deleted)   
6302.53 -- Of man-made fibres 6302.53  -- Of man-made fibres   
6302.59 -- Of other textile materials 6302.59  -- Of other textile materials   
6302.60 - Toilet linen and kitchen linen, 
of terry towelling or similar terry fabrics, of cotton 6302.60
 - Toilet linen and kitchen linen, 
of terry towelling or similar terry fabrics, of cotton  
 - Other:  - Other:   
6302.91 -- Of cotton 6302.91  -- Of cotton   
6302.92 -- Of flax - (deleted)   
6302.93 -- Of man-made fibres 6302.93  -- Of man-made fibres   
6302.99 -- Of other textile materials 6302.99  -- Of other textile materials   
 
(b) Technical Rectification 
HS1996 Description Rule 
63.02 Bed linen, table linen, toilet 
linen and kitchen linen. As specified for split headings  
ex63.02(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 6307.90.] 
ex63.02(b) - Othe r [CTH, provided the starting material is prebleached or unbleached fabric.]  
 
HS 2002 Description Rule 
63.02 Bed linen, table linen, toilet 
linen and kitchen linen. As specified for split headings  
ex63.02(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 6307.90.] 
ex63.02(b) - Othe r [CTH, provided the starting material is prebleached or unbleached fabric.]  
 JOB/RO/3/Rev.1 
 
- 143 - 
 
  HS 2007 Description Rule 
63.02 Bed linen, table linen, toilet 
linen and kitchen linen. As specified for split headings  
ex63.02(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 6307.90.] 
ex63.02(b) - Othe r [CTH, provided the starting material is prebleached or unbleached fabric.]  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 
161.  Heading 63.03 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
63.03 Curtains (including drapes) 
and interior blinds; curtain or 
bed valances. 63.03  Curtains (including drapes) and 
interior blinds; curtain or bed 
valances. Deletion of subheading 
6303.11 because of the low 
volume of trade. 
 - Knitted or crocheted:  - Knitted or crocheted:   
6303.11 -- Of cotton - (deleted)   
6303.12 -- Of synthetic fibres 6303.12  -- Of synthetic fibres   
6303.19 -- Of other textile materials 6303.19  -- Of other textile materials   
 
(b) Technical Rectification 
HS 1996 Description Rule 
63.03 Curtains (including drapes) and interior 
blinds; curtain or bed valances. As specified for split headings  
ex63.03(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 6307.90.]  
ex63.03(b) - Othe r [CTH, provided the starting material is prebleached or 
unbleached fabric.] 
 
 
HS 2002 Description Rule 
63.03 Curtains (including drapes) and interior 
blinds; curtain or bed valances. As specified for split headings  
ex63.03(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 6307.90.]  
ex63.03(b) - Othe r [CTH, provided the starting material is prebleached or 
unbleached fabric.] 
 
HS 2007 Description Rule 
63.03 Curtains (including drapes) and interior 
blinds; curtain or bed valances. As specified for split headings  
ex63.03(a) - Quilted textile articles [CTH, except from heading 58.11 or subheading 6307.90.]  
ex63.03(b) - Othe r [CTH, provided the starting material is prebleached or 
unbleached fabric.] 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at split heading level.   Therefore, no modification is needed; the 
rule can be transposed directly. 
 162.  Heading 63.06 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
63.06 Tarpaulins, awnings and 
sunblinds; tents; sails for boats, sailboards or 
landcraft; camping goods. 63.06
 Tarpaulins, awnings and 
sunblinds; tents; sails for boats, sailboards or landcraft; 
camping goods. Deletion of subheading 6306.11, 
6306.21, 6306.31, 6306.39, 6306.41 and 6306.49, because of 
the low volume of trade. 
 - Tarpaulins, awnings and 
sunblinds:  - Tarpaulins, awnings and 
sunblinds:  
6306.11 -- Of cotton - (deleted)   JOB/RO/3/Rev.1 
 
- 144 - 
 
  HS2002 Description HS2007  Description  Reason for change  
6306.12 -- Of synthetic fibres 6306.12  -- Of synthetic fibres   
6306.19 -- Of other textile materials 6306.19  -- Of other textile materials   
 - Tents:  - Tents:  
6306.21 -- Of cotton - (deleted)   
6306.22 -- Of synthetic fibres 6306.22  -- Of synthetic fibres   
6306.29 -- Of other textile materials 6306.29  -- Of other textile materials   
 - Sails: 6306.30  - Sails  
6306.31 -- Of synthetic fibres - (deleted)   
6306.39 -- Of othe r textile materials - (deleted)   
 - Pneumatic mattresses: 6306.40  - Pneumatic mattresses   
6306.41 -- Of cotton - (deleted)   
6306.49 -- Of other textile materials - (deleted)   
 - Other:  - Other:   
6306.91 -- Of cotton 6306.91  -- Of cotton   
6306.99 -- Of other textile materials 6306.99  -- Of other textile materials   
 
(b) Technical Rectification 
HS1996 Description  Rule 
63.06 Tarpaulins, awnings and sunblinds; tents; sails fo r boats, sailboards or landcraft; camping goods. CTH  
 
 
HS2002 Description  Rule 
63.06 Tarpaulins, awnings and sunblinds; tents; sails fo r boats, sailboards or landcraft; camping goods. CTH  
 
HS2007 Description  Rule 
63.06 Tarpaulins, awnings and sunblinds; tents; sails fo r boats, sailboards or landcraft; camping goods. CTH  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 
163.  Heading 64.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
64.01 Waterproof footwear with outer soles 
and uppers of rubber or of plastics, 
the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, 
plugging or similar processes. 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. Deletion of 
subheading 6401.91 
because of the low volume of trade. 
6401.10 -  Footwear incorporating a 
protective metal toe-cap 6401.10  -  Footwear incorporating a protective 
metal toe-cap  
 -  Other footwear:   -  Other footwear:   
6401.91 --   Covering the knee - (deleted)   
6401.92 --  Covering the ankle but not 
covering the knee 6401.92  --  Covering the ankl e but not covering 
the knee  
6401.99 --  Othe r 6401.99  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the 
uppers of which are neither fixed to the sole nor assembled by stitching, 
riveting, nailing, screwing, plugging or similar processes. [CTH, except from split 
heading ex64.06(a)] 
 
 
HS2002 Description  Rule 
64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the 
uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. [CTH, except from split 
heading ex64.06(a)] 
 JOB/RO/3/Rev.1 
 
- 145 - 
 
  HS2007 Description  Rule 
64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the 
uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. [CTH, except from split 
heading ex64.06(a)]  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at subheading level and does not modify the scope of the product specific rule, which requires 
a change of heading with some exceptions to co nfer origin.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 164.  Heading 64.02 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
64.02 Other footwear with outer 
soles and uppers of rubber or plastics. 64.02
 Other footwear with outer 
soles and uppers of rubber or plastics. Deletion of subheading 6402.30 
because of the low volume of trade. 
6402.30 -  Other footwear, incorporating 
a protective metal toe-cap - (deleted)   
 -  Other footwear:   -   Other footwear:   
6402.91 --  Covering the ankle 6402.91  --  Covering the ankle   
6402.99 --  Othe r 6402.99  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
64.02 Other footwear with outer soles and uppers of rubber or plastics.  [CTH, except from split heading ex64.06(a)]  
 
 
HS2002 Description  Rule 
64.02 Other footwear with outer soles and uppers of rubber or plastics.  [CTH, except from split heading ex64.06(a)]  
 
HS2007 Description  Rule 
64.02 Other footwear with outer soles and uppers of rubber or plastics.  [CTH, except from split heading ex64.06(a)]  
 (c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at subheading level and does not modify the scope of the product specific rule, which requires 
a change of heading with some exceptions to co nfer origin.  Therefore, no modification is 
needed; the rule can be transposed directly.  
 165.  Heading 64.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
64.03 Footwear with outer soles of 
rubber, plastics, leather or composition leather and uppers of leather. 64.03
 Footwear with outer soles of 
rubber, plastics, leather or composition leather and uppers of leather. Deletion of subheading 
6403.30 because of the low volume of trade. 
6403.30 - Footwear made on a base or 
platform of wood, not having an 
inner sole or a protective metal 
toe-cap - (deleted)   
 -  Other footwear:   -  Other footwear:   
6403.91 --  Covering the ankle 6403.91  --  Covering the ankle   
6403.99 --  Othe r 6403.99  --  Othe r  
 JOB/RO/3/Rev.1 
 
- 146 - 
 
  (b) Technical Rectification 
HS1996 Description  Rule 
64.03 Footwear with outer soles of rubber, plastics, leather or composition leather 
and uppers of leather. [CTH, except from split heading 
ex64.06(a)] 
 
 
HS2002 Description  Rule 
64.03 Footwea r with outer soles of rubber, plastics, leather or composition leather 
and uppers of leather. [CTH, except from split heading 
ex64.06(a)] 
 
HS2007 Description  Rule 
64.03 Footwear with outer soles of rubber, plastics, leather or composition leather 
and uppers of leather. [CTH, except from split heading 
ex64.06(a)] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires 
a change of heading with some exceptions to co nfer origin.  Therefore, no modification is 
needed; the rule can be transposed directly. 
 
166.  Heading 65.03 and 65.05 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
65.03 Felt hats and other felt headgear, 
made from the hat bodies, hoods or 
plateaux of heading 65.01, whether or not lined or trimmed. -
 (deleted)  Deletion of subheading 
6503.00 because of 
the low volume of trade. 
65.05 Hats and other headgear, knitted or 
crocheted, or made up from lace, felt 
or other textile fabric, in the piece 
(but not in strips), whether or not 
lined or trimmed; hair-nets of any 
material, whether or not lined or 
trimmed. 65.05  Hats and other headgear, knitted 
or crocheted, or made up from 
lace, felt or other textile fabric, in 
the piece (but not in strips), 
whether or not lined or trimmed; 
hair-nets of any material, whether 
or not lined or trimmed.  
6505.10 -  Hai r-nets 6505.10  -  Hair-nets  
6505.90 -  Othe r 6505.90  -  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
65.03 Felt hats and other felt headgear, made from  the hat bodies, hoods or plateaux of heading 
65.01, whether or not lined or trimmed. CTH 
65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile 
fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any 
material, whether or not lined or trimmed. CTH 
 
 
HS2002 Description  Rule 
65.03 Felt hats and other felt headgear, made from  the hat bodies, hoods or plateaux of heading 
65.01, whether or not lined or trimmed. CTH 
65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile 
fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any 
material, whether or not lined or trimmed. CTH 
 
HS 2007 Description  Rule 
65.05 Hats and other headgear, knitted or crocheted,  or made up from lace, felt or other textile 
fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any 
material, whether or not lined or trimmed. As specified for  
split heading 
ex65.05(a) - Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of 
heading 65.01, whether or not lined or trimmed. CTHS 
ex65.05(b) - Othe r CTHS 
 JOB/RO/3/Rev.1 
 
- 147 - 
 
  (c) Comments by the Secretariat 
 In HS1996 RoO, a change to heading 65.03 from any other heading, and a change to 
heading 65.05 from heading 65.03 was origin conferring.  Therefore, to maintain the same 
outcome in HS2007, a RoO set out at split head ing level may be needed.  However, the CTH 
rule originally intends to confer origin upon hats made from parts of a hat; therefore the 
Secretariat is of the view that "CTHS" is appropriate. 
 167.  Heading 65.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
65.06 Other headgear, whether or 
not lined or trimmed. 65.06  Other headgear, whether 
or not lined or trimmed. Deletion of subheading 6506.92 
because of the low volume of trade. 
 -  Other:  -  Other:   
6506.91 -- Of rubber or of plastics 6506.91  -- Of rubber or of plastics   
6506.92 -- Of furskin - (deleted)   
6506.99 -- Of other materials 6506.99  -- Of other materials   
 
(b) Technical Rectification 
HS1996 Description  Rule 
65.06 Other headgear, whether or not lined or trimmed  CTH 
 
 
HS2002 Description  Rule 
65.06 Other headgear, whether or not lined or trimmed  CTH 
 
HS2007 Description  Rule 
65.06 Other headgear, whether or not lined or trimmed  CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires 
a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
168.  Heading 66.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
66.03 Parts, trimmings and 
accessories of articles of heading 66.01 or 66.02. 66.03
 Parts, trimmings and 
accessories of articles of heading 66.01 or 66.02. Deletion of subheading 
6603.10 because of the low volume of trade. 
6603.10 - Handles and knobs - (deleted)   
6603.20 - Umbrella frames, including 
frames mounted on shafts 
(sticks) 6603.20  - Umbrella frames, including 
frames mounted on shafts 
(sticks)  
6603.90 - Othe r 6603.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
66.03 Parts, trimmings and accessories of  articles of heading No. 66.01 or 66.02.  CTH 
 
 
HS2002 Description  Rule 
66.03 Parts, trimmings and accessories of  articles of heading No. 66.01 or 66.02.  CTH 
 
HS 2007 Description Rule 
66.03 Parts, trimmings and accessories of  articles of heading No. 66.01 or 66.02.  CTH JOB/RO/3/Rev.1 
 
- 148 - 
 
  (c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 169.  Heading 68.02 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
68.02 Worked monumental or building 
stone (except slate) and articles thereof, other than goods of 
heading 68.01; mosaic cubes and 
the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of 
natural stone (including slate). 68.02
 Worked monumental or building 
stone (except slate) and articles thereof, other than goods of 
heading 68.01; mosaic cubes and 
the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of 
natural stone (including slate). Deletion of subheading 
6802.22 because of the low volume of trade. 
 - Other monumental or building 
stone and articles thereof, simply 
cut or sawn, with a flat or even 
surface:  - Other monumental or building 
stone and articles thereof, simply 
cut or sawn, with a flat or even 
surface:  
6802.21 --  Marble, travertine and alabaste r 6802.21  --  Marble, travertine and alabaste r  
6802.22 -- Other calcareous stone - (deleted)   
6802.23 --  Granite 6802.23  --  Granite   
6802.29 -- Other stone 6802.29  -- Other stone   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
68.02 Worked monumental or building stone (except slate) and articles 
thereof, other than goods of headings No. 68.01; mosaic cubes and the like of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) As specified for subheadings  
6802.10 - Tiles, cubes and similar articles, whether or not rectangular 
(including square), the largest surf ace area of which is capable of 
being enclosed in a square the side of which is less than 7cm; 
artificially coloured granules, chippings and powder As specified for split subheadings  
ex6802.10(a) --   Artificially coloured  granules, chippings and powder of 
natural stone (including slate)  CTH, except from granules, chippings 
and powder of slate of heading 25.14, 
or of subheadings 2517.41 or 2517.49  
ex6802.10(b) -- Othe r CTSH  
 -  Other monumental or building stone and articles thereof, 
simply cut or sawn, with a flat or even surface:  
6802.21 --   Marble, travertine and alabaste r CTH 
6802.22 --   Other calcareous stone CTH  
6802.23 --   Granite  CTH 
6802.29 --   Other stone CTH  
 - Other:  
6802.91 --   Marble, travertine and alabaste r CTSH  
6802.92 --   Other calcareous stone CTSH  
6802.93 --   Granite  CTSH  
6802.99
 
  --   Other stone CTSH  
 
 
HS 2002 Description  Rule 
68.02 Worked monumental or building stone (except slate) and articles 
thereof, other than goods of headings No. 68.01; mosaic cubes and the like of natural stone (including slate), whether or not on 
a backing; artificially coloured granules, chippings and powder, 
of natural stone (including slate) As specified for subheadings  
6802.10 - Tiles, cubes and similar articles, whether or not rectangular 
(including square), the largest su rface area of which is capable 
of being enclosed in a square the side of which is less than 7 cm; 
artificially coloured granules, chippings and powder As specified for split subheadings  
ex6802.10(a) --   Artificially coloured  granules, chippings and powder of 
natural stone (including slate)  CTH, except from granules, chippings 
and powder of slate of heading 25.14, or of subheadings 2517.41 or 2517.49  JOB/RO/3/Rev.1 
 
- 149 - 
 
  HS 2002 Description  Rule 
ex6802.10(b) -- Othe r CTSH  
 -  Other monumental or building stone and articles thereof, 
simply cut or sawn, with a flat or even surface:  
 
6802.21 --   Marble, travertine and alabaste r CTH 
6802.22 --   Other calcareous stone CTH  
6802.23 --   Granite  CTH 
6802.29 --   Other stone CTH  
 - Other:  
6802.91 --   Marble, travertine and alabaste r CTSH  
6802.92 --   Other calcareous stone CTSH  
6802.93 --   Granite  CTSH  
6802.99 --   Other stone CTSH  
 
 
HS 2007 Description  Rule 
68.02 Worked monumental or building stone (except slate) and articles 
thereof, other than goods of headings No. 68.01; mosaic cubes 
and the like of natural stone (including slate), whether or not on 
a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) As specified for subheadings  
6802.10 - Tiles, cubes and similar articles, whether or not rectangular 
(including square), the largest su rface area of which is capable 
of being enclosed in a square the side of which is less than 7 cm; 
artificially coloured granules, chippings and powder As specified for split subheadings  
ex6802.10(a) --   Artificially coloured  granules, chippings and powder of 
natural stone (including slate)  CTH, except from granules, chippings 
and powder of slate of heading 25.14, or of subheadings 2517.41 or 2517.49  
ex6802.10(b) -- Othe r CTSH  
 -  Other monumental or building stone and articles thereof, 
simply cut or sawn, with a flat or even surface:  
 
6802.21 --   Marble, travertine and alabaste r CTH 
6802.23 --   Granite  CTH 
6802.29 --   Other stone CTH 
 - Other:  
6802.91 --   Marble, travertine and alabaste r CTSH  
6802.92 --   Other calcareous stone CTSH  
6802.93 --   Granite  CTSH  
6802.9  --   Other stone CTSH  
 
(c) Comments by the Secretariat 
 The deletion of HS2002 subheading 6802.22 (products classified in HS2007 subheading 
ex6802.29) does not modify the scope of the prod uct specific rules set out in the rest of the 
subheadings of heading 68.02.  Therefore, the RoO can be transposed by the sole 
elimination of subheading 6802.22. 
 170.  Heading 68.11 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
68.11 Articles of asbestos-
cement, of cellulose fibre-cement or the like. 68.11
 Articles of asbestos-cement, 
of cellulose fibre-cement or the like. Deletion of subheading 6811.30 
because of the low volume of trade.  Creation of a new subheading 6811.40 
for products with asbestos and the 
nomenclature of the heading has been restructured for goods not containing asbestos based on the Basel 
Convention on the control of the 
transboundery movements of hazardous waste and their disposal. 
6811.10 -  Corrugated sheets - (deleted)   
6811.20 -  Other sheets, panels, 
tiles and similar articles - (deleted)   
6811.30 -  Tubes, pipes and tube or 
pipe fittings - (deleted)   
  6811.40  - Containing asbestos   
   -  Not containing asbestos:   
  6811.81  -- Corrugated sheets   
  6811.82  -- Other sheets, panels, tiles 
and similar articles  
  6811.83  -- Tubes, pipes and tube or 
pipe fittings  JOB/RO/3/Rev.1 
 
- 150 - 
 
  HS2002 Description HS2007  Description  Reason for change 
  6811.89  --  Other articles   
6811.90 -  Other articles  - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
68.11 Articles of asbestos-cement, of cellulose fibres-cement or the like  CTSH  
 
 
HS2002 Description  Rule 
68.11 Articles of asbestos-cement, of cellulose fibres-cement or the like  CTSH  
 
HS 2007 Description  Rule 
68.11 Articles of asbestos-cement, of cellulose fibres-cement or the like  As specified for split heading 
ex68.11(a) - Corrugated sheets CTHS  
ex68.11(b) - Other sheets, panels, tiles and similar articles  CTHS  
ex68.11(c) - Tubes, pipes and tube or pipe fittings  CTHS  
ex68.11(d) - Other  CTHS  
 (c) Comments by the Secretariat 
 In the HS2007 nomenclature, articles of heading 68.11 which contain asbestos are classified 
in the new subheading 6811.40 (HS2002 ex6811.10, ex6811.20, ex6811.30, and 
ex6811.90).  Therefore, to keep the same  outcome as in HS1996 RoO, a HS2007 RoO set 
out at split heading level may be needed.  The origin conferring processes recognised by this structure are:  changes from or to corrugated sheets to other sheets, panels, tiles and 
similar articles; or to tubes, pipes and tube or pipe fittings; or other articles. 
 171.  Heading 68.12 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
68.12 Fabricated asbestos fibres; 
mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium 
carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, 
gaskets), whether or not 
reinforced, other than goods of heading 68.11 or 68.13. 68.12
 Fabricated asbestos fibres; 
mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium 
carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, 
gaskets), whether or not 
reinforced, other than goods of heading 68.11 or 68.13. New subheading 6812.80 has 
been created for goods of heading 68.12 made of 
crocidolite based on the 
Rotterdam Convention.   New subheading 6812.91 to 6812.99 have been created to 
cover products of heading 
68.12 other than those made of crocidolite. 
6812.50 -  Clothing, clothing accessories, 
footwear and headgear - (deleted)   
6812.60 -  Paper, millboard and felt -  (deleted)   
6812.70 -  Compressed asbestos fibre 
jointing, in sheets or rolls - (deleted)   
  6812.80  - Of crocidolite   
6812.90 -  Othe r  - Other:   
  6812.91  --  Clothing, clothing 
accessories, footwear and headgear  
  6812.92  --  Paper, millboard and felt   
  6812.93  --  Compressed asbestos fibre 
jointing, in sheets or rolls  
  6812.99  --  Othe r  
  
(b) Technical Rectification 
HS1996 Description  Rule 
68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for 
example, thread, woven fabric, clothing , headgear, footwear, gaskets), whether 
or not reinforced, other than goods of heading No. 68.11 or 68.13. As specified for subheadings  
 
 
 
6812.10 - Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium carbonate CTH 
 
6812.20 - Yarn and thread  CTSH JOB/RO/3/Rev.1 
 
- 151 - 
 
  HS1996 Description  Rule 
6812.30 - Cords and string, whether or not plaited  [CTSH, except from 
subheading 6812.20]  
6812.40 - Woven or knitted fabric CTSH 
6812.50 - Clothing, clothing accessories, footwear and headgea r CTSH 
6812.60 - Paper, millbo ard and felt CTSH 
6812.70 - Compressed asbestos fibre jointing, in sheets or rolls  CTSH 
6812.90 - Othe r CTSH 
 
 
HS200275 Description  Rule 
68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis 
of asbestos and magnesium carbonate; articles of such mixtures or of 
asbestos (for example, thread, woven fabric, clothing, headgear, footwear, 
gaskets), whether or not reinforced, other than goods of heading No. 68.11 or 68.13. As specified for subheading
 
 
 
 
6812.50 - Clothing, clothing accessories, footwear and headgea r CTSH 
6812.60 - Paper, millboard and felt CTSH  
6812.70 - Compressed asbestos fibre jointing, in sheets or rolls  CTSH  
6812.90 - Othe r As specified for split  
subheading 
ex6812.90(a) -- Fabricated asbestos fibres; mixtures with a basis of asbestos or with a 
basis of asbestos and magnesium carbonate CTH 
ex6812.90(b) --Yarn and thread CTSHS 
ex6812.90(c) --Cords and string, whether or not plaited  [CTSHS, except from split 
subheading 6812.90(b)] 
ex6812.90(d) --Woven or knitted fabric CTSHS 
ex6812.90(e) --Othe r CTSHS 
 
HS 2007 Description  Rule 
68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), 
whether or not reinforced, other than goods of heading 68.11 or 68.13. As specified for split heading
 
ex68.12(a) -  Clothing, clothing accessories, footwear and headgea r CTHS 
ex68.12(b) -  Paper, millboard and felt C THS 
ex68.12(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) - Othe r CTHS 
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, articles of heading 68.12 which contain crocidolite are 
classified in new subheading 6812.80.  Therefore, to keep the same outcome as in HS1996 
RoO, a HS2007 RoO set out at split heading level may be needed.  This split structure 
recognises as origin conferring processes, changes from fibres to yarn, yarn to fabrics, and fabrics to articles of asbestos as origin conferring processes regardless of their content in 
crocidolite.  For fibres of HS2002 split subheading ex6812.90 (a), a CTH rule should be 
maintained in HS2007 not to allow any changes within heading 68.12. 
 172.  Heading 68.13 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
68.13 Friction material and articles 
thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, 
for brakes, for clutches or the 
like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not 
combined with textile or other 
materials. 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. Creation of new subheading 
6813.20 for products with asbestos and the nomenclature of the heading has been 
restructured for goods not 
containing asbestos based on the Basel Convention on the control of the transboundery 
mouvements of hazardous 
waste and their disposal. 
6813.10 - Brake linings and pads    
                                               
75 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 152 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  6813.20  - Containing asbestos   
   - Not containing asbestos:   
  6813.81  -- Brake linings and pads   
  6813.89  -- Other  
6813.90 - Othe r -  (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
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 
 
 
HS2002 Description  Rule 
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 Description  Rule 
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 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires 
a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
173.  Heading 69.09 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
69.09 Ceramic wares for laboratory, 
chemical or other technical 
uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; 
ceramic pots, jars and similar 
articles of a kind used for the conveyance or packing of goods. 69.09
 Ceramic wares for laboratory, 
chemical or other technical uses; 
ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and 
similar articles of a kind used for 
the conveyance or packing of goods. Creation of new subheading 
8536.70 for connectors for 
optical fibres, optical fibre bundles or cables which have been initially classified 
according to the constituent 
material. 
 -  Ceramic wares for laboratory, 
chemical or other technical 
uses:  -  Ceramic wares for laboratory, 
chemical or other technical uses:  
6909.11 -- Of porcelain or china 6909.11  -- Of porcelain or china   
6909.12 -- Articles having a hardness 
equivalent to 9 or more on the 
Mohs scale 6909.12  -- Articles having a hardness 
equivalent to 9 or more on the 
Mohs scale  
6909.19 -- Othe r 6909.19  -- Other  
  85.36  Electrical apparatus for switching 
or protecting electrical circuits, or 
for making connections to or in 
electrical circuits (for example, 
switches, relays, fuses, surge 
suppressors, plugs, sockets, lamp-
holders and other connectors, 
junction boxes), for a voltage not 
exceeding 1,000 volts; connectors 
for optical fibres, optical fibre 
bundles or cables.  
  8536.70  -  Connectors for optical fibres, 
optical fibre bundles or cables  
 JOB/RO/3/Rev.1 
 
- 153 - 
 
  (b) Technical Rectification 
HS1996 Description  Rule 
69.09 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, 
tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and 
similar articles of a kind used for the conveyance or packing of goods. CTH 
 
85.36 Electrical apparatus for switching or protecting electrical circuits, or for making 
connections to or in electrical circuits (for example, switches, relays, fuses, 
surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage 
not exceeding 1,000 volts. CTH CTH, except from 
heading 85.38; 
or 35% value 
added. 
 
 
HS2002 Description  Rule 
69.09 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and 
similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. CTH 
 
 
HS2007 Description  Rule 
69.09 Ceramic wares for laboratory, chemical or other technical uses; ceramic 
troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. CTH, except from ceramic 
connectors for optical fibres, optical fibre bundles or cables, classified in subheading 8536.70 
 
(c) Comments by the Secretariat 
 Ceramic connectors for optical fibres, optical fibre bundles or cables previously classified in 
heading ex69.09 are now part of subheading 8536.70. Therefore, an exception to the CTH 
rule may be needed in the product specific rule of heading 69.09. 
 
174.  Heading 70.12 and 70.20 
(a) HS change 
HS2002 Description HS 2007  Description  Reason for change  
70.12 Glass inners for vacuum flasks or 
for other vacuum vessels. - (deleted)  Deletion of heading 70.12 because 
of the low volume of trade. 
70.20 Other articles of glass. 70.20  Other articles of glass.   
 
(b) Technical Rectification 
HS1996 Description  Rule 
70.12 Glass inner for vacuum flasks or for other vacuum vessels.  CTH 
70.20 Other articles of glass. CTH 
 
HS2002 Description  Rule 
70.12 Glass inner for vacuum flasks or for other vacuum vessels.  CTH 
70.20 Other articles of glass. CTH 
 
HS 2007 Description  Rule 
70.20 Other articles of glass. As specified for split heading 
ex70.20(a) - Glass inner for vacuum flasks or for other vacuum vessels  CTHS  
ex70.20(b) - Othe r CTHS  
 
(c) Comments by the Secretariat 
 In HS1996 and HS2002, change from or to glass inner vacuum flasks or for other vacuum 
vessels (heading 70.12) from or to other articles of glass classified in heading 70.20 was origin conferring.  To maintain these changes as origin conferring processes, a RoO at split 
heading level may be needed. 
 JOB/RO/3/Rev.1 
 
- 154 - 
 
  175.  Heading 70.13 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
70.13 Glassware of a kind used for 
table, kitchen, toilet, office, 
indoor decoration or similar 
purposes (other than that of heading 70.10 or 70.18). 70.13
 Glassware of a kind used for 
table, kitchen, toilet, office, 
indoor decoration or similar 
purposes (other than that of heading 70.10 or 70.18). Subheadings 7073.21 and 
7013.29 have been subdivided 
for stemware type drinking 
glasses, and subheadings 7013.31 to 39 have been renumbered respectively. 
7013.10 -  Of glass-ceramics 7013.10  -  Of glass-ceramics   
 -  Drinking glasses other than of 
glass-ceramics:    
   - Stemware drinking glasses, 
other than of glass-ceramics:  
7013.21 -- Of lead crystal  - (deleted)   
  7013.22  -- Of lead crystal   
  7013.28  -- Other  
7013.29 --  Othe r - (deleted)   
 -  Glassware of a kind used for 
table (other than drinking 
glasses) or kitchen purposes 
other than of glass-ceramics: - (deleted)   
   - Other drinking glasses, other 
than of glass ceramics:  
7013.31 --  Of lead crystal  - (deleted)   
7013.32 --  Of glass having a linear 
coefficient of expansion not 
exceeding 5 x 10-6 per Kelvin 
within a temperature range of 
0C to 300 C - (deleted)   
  7013.33  -- Of lead crystal   
  7013.37  -- Other  
7013.39 -- Othe r -  (deleted)   
   -  Glassware of a kind used for 
table (other than drinking 
glasses) or kitchen purposes, 
other than of glass-ceramics:  
  7013.41  -- Of lead crystal   
  7013.42  -- Of glass having a linear 
coefficient of expansion not 
exceeding 5 x 10-6 per Kelvin 
within a temperature range of 
0°C to 300°C  
  7013.49  -- Other  
 
(b) Technical Rectification 
HS 1996 Description Rule 
70.13 Glassware of a kind used for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18).  As specified for split headings
  
 
ex70.13(a) - Cut  [CTH or change by chemically etching, sand-blasting or 
grinding with subsequent acid polishing, of unworked 
glassware (not etched, sand-blasted, ground, carved, 
engraved or otherwise decorated).]  
ex70.13(b) - Othe r CTH  
 
 
HS 2002 Description Rule 
70.13 Glassware of a kind used for table, kitchen, toilet, 
office, indoor decoration or similar purposes 
(other than that of heading No. 70.10 or 70.18).  As specified for split headings   
 
ex70.13(a) - Cut  [CTH or change by chemically etching, sand-blasting or 
grinding with subsequent acid polishing, of unworked 
glassware (not etched, sand-blasted, ground, carved, 
engraved or otherwise decorated).]  
ex70.13(b) - Othe r CTH  
 
HS 2007 Description Rule 
70.13 Glassware of a kind used for table, kitchen, toilet, 
office, indoor decoration or similar purposes 
(other than that of heading No. 70.10 or 70.18).  As specified for split headings   
 JOB/RO/3/Rev.1 
 
- 155 - 
 
  HS 2007 Description Rule 
ex70.13(a) - Cut  [CTH or change by chemically etching, sand-blasting or 
grinding with subsequent acid polishing, of unworked 
glassware (not etched, sand-blasted, ground, carved, 
engraved or otherwise decorated).]  
ex70.13(b) - Othe r CTH  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, set out at split 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
176.  Heading 72.25 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
72.25 Flat-rolled products of other 
alloy steel, of a width of 600 mm or more. 72.25
 Flat-rolled products of other 
alloy steel, of a width of 600 mm or more. Deletion of subheading 
7225.20 because of the low volume of trade. 
7225.20 -  Of high speed steel - (deleted)   
7225.30 -  Other, not further worked than 
hot-rolled, in coils 7225.30  -  Other, not further worked 
than hot-rolled, in coils  
7225.40 -  Other, not further worked than 
hot-rolled, not in coils 7225.40  -  Other, not further worked 
than hot-rolled, not in coils  
7225.50 -  Other, not further worked than 
cold-rolled (cold-reduced) 7225.50  -  Other, not further worked 
than cold-rolled (cold-reduced)  
 -  Other:  -  Other:   
7225.91 --  Electrolytically plated or 
coated with zinc 7225.91  --  Electrolytically plated or 
coated with zinc  
7225.92 --  Otherwise plated or coated 
with zinc 7225.92  --  Otherwise plated or coated 
with zinc  
7225.99 --  Othe r 7225.99  --  Othe r  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more.  As specified for split headings  
ex72.25(a) - Not further worked than hot-rolled  CTH 
ex72.25(b) - Not further worked than cold-rolled  CTHS 
ex72.25(c) - Clad CTHS 
ex72.25(d) - Othe r [CTHS] 
 
 
HS 2002 Description  Rule 
72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more.  As specified for split headings  
ex72.25(a) - Not further worked than hot-rolled  CTH 
ex72.25(b) - Not further worked than cold-rolled  CTHS 
ex72.25(c) - Clad CTHS 
ex72.25(d) - Othe r [CTHS] 
 
HS 2007 Description  Rule 
72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more.  As specified for  split headings  
ex72.25(a) - Not further worked than hot-rolled  CTH 
ex72.25(b) - Not further worked than cold-rolled  CTHS 
ex72.25(c) - Clad CTHS 
ex72.25(d) - Othe r [CTHS] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at subheading level and does not modify the scope of the product specific rules, set out at split 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 JOB/RO/3/Rev.1 
 
- 156 - 
 
  177.  Heading 72.26 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
72.26 Flat-rolled products of other 
alloy steel, of a width of less 
than 600 mm. 72.26  Flat-rolled products of other 
alloy steel, of a width of less 
than 600 mm. Deletion of subheading 
7226.93 and 7226.94 because 
of the low volume of trade. 
 -  Other:  -  Other:   
7226.91 --  Not further worked than hot-
rolled 7226.91  --  Not further worked than 
hot-rolled  
7226.92 --  Not further worked than cold-
rolled (cold-reduced) 7226.92  --  Not further worked than 
cold-rolled (cold-reduced)  
7226.93 --  Electrolytically plated or 
coated with zinc - (deleted)   
7226.94 --  Otherwise plated or coated 
with zinc - (deleted)   
7226.99 --  Othe r 7226.99  --  Othe r  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
72.26 Flat-rolled products of other alloy steel, of a width of less than 600 mm.  As specified for split headings  
ex72.26(a) - Not further worked than hot-rolled  CTH, except from heading 72.25  
ex72.26(b) - Not further worked than cold-rolled  CTHS, except from cold-rolled 
products of heading 72.25 
ex72.26(c) - Clad CTHS 
ex72.26(d) - Othe r CTHS 
 
 
HS 2002 Description  Rule 
72.26 Flat-rolled products of other alloy steel, of a width of less than 600 mm.  As specified for split headings  
ex72.26(a) - Not further worked than hot-rolled  CTH, except from heading 72.25  
ex72.26(b) - Not further worked than cold-rolled  CTHS, except from cold-rolled 
products of heading 72.25 
ex72.26(c) - Clad CTHS 
ex72.26(d) - Othe r CTHS 
 
HS 2007 Description  Rule 
72.26 Flat-rolled products of other alloy steel, of a width of less than 600 mm.  As specified for split headings  
ex72.26(a) - Not further worked than hot-rolled  CTH, except from heading 72.25  
ex72.26(b) - Not further worked than cold-rolled  CTHS, except from cold-rolled 
products of heading 72.25 
ex72.26(c) - Clad CTHS 
ex72.26(d) - Othe r CTHS 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, set out at split 
heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
178.  Heading 72.29 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
72.29 Wire of other alloy steel. 72.29  Wire of other alloy steel.  Deletion of subheading 7229.10 
because of the low volume of trade. 
7229.10 - Of high speed steel - (deleted)   
7229.20 -  Of silico-manganese steel 7229.20  -  Of silico-manganese steel   
7229.90 - Othe r 7229.90  - Other  
 JOB/RO/3/Rev.1 
 
- 157 - 
 
  (b) Technical Rectification 
HS199676 Description Rule 
72.29 Wire of other alloy steel. CTH, except from he adings 72.27 through 72.28; or change from headings 
72.27 through 72.28, provided the material has been cold-formed. 
 
 
HS2002 Description Rule 
72.29 Wire of other alloy steel. CTH, except from he adings 72.27 through 72.28; or change from headings 
72.27 through 72.28, provided the material has been cold-formed. 
 
HS2007 Description Rule 
72.29 Wire of other alloy steel. CTH, except from he adings 72.27 through 72.28; or change from headings 
72.27 through 72.28, provided the material has been cold-formed. 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require 
a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
179.  Heading 73.04 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change 
73.04 Tubes, pipes and hollow 
profiles, seamless, of iron 
(other than cast iron) or steel. 73.04
 Tubes, pipes and hollow 
profiles, seamless, of iron 
(other than cast iron) or steel. Subheadings 7304.10 and 7304.21 have 
been subdivided to create new 
subheadings for line pipe of stainless steel and for casing, tubing and drill pipe of stainless steel. 
7304.10 - Line pipe of a kind used 
for oil or gas pipelines  -  Line pipe of a kind used 
for oil or gas pipelines:  
  7304.11  -- Of stainless steel   
  7304.19  -- Other  
 - Casing, tubing and drill 
pipe, of a kind used in 
drilling for oil or gas:  -  Casing, tubing and drill 
pipe, of a kind used in 
drilling for oil or gas:  
7304.21 -- Drill pipe - (deleted)   
  7304.22  -- Drill pipe of stainless 
steel  
  7304.23  -- Other drill pipe   
  7304.24  -- Other, of stainless steel   
7304.29 -- Othe r 7304.29  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
73.04 Tubes, pipes and hollow profiles, seamless, of iron (other than 
cast iron) or steel. As specified for subheadings 
7304.10 - Line pipe of a kind used for oil or gas pipelines  CTH 
 - Casing, tubing and drill pipe, of a kind used in drilling for oil or 
gas  
7304.21 --   Drill pipe  CTH 
7304.29 --   Othe r CTH  
 --   Other, of circular cross-section, of iron or non-alloy steel:   
7304.31 --   Cold-drawn or cold-rolled (cold-reduced)  CTH; or change from hollow profiles of 
subheading 7304.39 
7304.39 -- Othe r CTH  
 - Other, of circular cross-section, of stainless steel:   
7304.41 -- Cold-drawn or cold-rolled (cold-reduced)  CTH, or change f rom hollow profiles of 
subheading 7304.49 
7304.49 --   Othe r CTH  
 - Other, of circular cross-section, of other alloy steel:   
                                               
76 Paragraph 4 of Corrigendum  circulated as G/RO/W/111/Rev.6/Corr.1 reads as follows:   The phrase 
"in conformity with the Chapter Note" should be deleted from the Primary rules of HS 72.17, 72.23 and 72.29 on pages 197, 198 and 199 respectively." JOB/RO/3/Rev.1 
 
- 158 - 
 
  HS1996 Description  Rule 
7304.51 --   Cold-drawn or cold-rolled (cold-reduced)  CTH, or change from hollow profiles of 
subheading 7304.59 
7304.59 --   Othe r CTH  
7304.90 - Othe r CTH  
 
 
HS2002 Description  Rule 
73.04 Tubes, pipes and hollow profiles, seamless, of iron (other than 
cast iron) or steel. As specified for subheadings 
7304.10 - Line pipe of a kind used for oil or gas pipelines  CTH 
 - Casing, tubing and drill pipe, of a kind used in drilling for oil or 
gas  
7304.21 --   Drill pipe  CTH 
7304.29 --   Othe r CTH  
 --   Other, of circular cross-section, of iron or non-alloy steel:   
7304.31 --   Cold-drawn or cold-rolled (cold-reduced)  CTH; or change from hollow profiles of 
subheading 7304.39 
7304.39 -- Othe r CTH  
 - Other, of circular cross-section, of stainless steel:   
7304.41 -- Cold-drawn or cold-rolled (cold-reduced)  CTH, or change from hollow profiles of 
subheading 7304.49 
7304.49 --   Othe r CTH  
 - Other, of circular cross-section, of other alloy steel:   
7304.51 --   Cold-drawn or cold-rolled (cold-reduced)  CTH, or change from hollow profiles of subheading 7304.59 
7304.59 --   Othe r CTH  
7304.90 - Othe r CTH  
 
HS2007 Description  Rule 
73.04 Tubes, pipes and hollow profiles, seamless, of iron (other than 
cast iron) or steel. As specified for subheadings 
 - Line pipe of a kind used for oil or gas pipelines   
7304.11 -- Of stainless steel CTH  
7304.19 -- Othe r CTH 
 - Casing, tubing and drill pipe, of a kind used in drilling for oil or 
gas:  
7304.22 --   Drill pipe of stainless steel  CTH 
7304.23 -- Other drill pipe  CTH 
7304.24 -- Other, of stainless steel CTH 
7304.29 --   Othe r CTH  
 --   Other, of circular cross-section, of iron or non-alloy steel:   
7304.31 --   Cold-drawn or cold-rolled (cold-reduced)  CTH; or change from hollow profiles of 
subheading 7304.39 
7304.39 -- Othe r CTH  
 - Other, of circular cross-section, of stainless steel:   
7304.41 -- Cold-drawn or cold-rolled (cold-reduced)  CTH, or change from hollow profiles of 
subheading 7304.49 
7304.49 --   Othe r CTH  
 - Other, of circular cross-section, of other alloy steel:   
7304.51 --   Cold-drawn or cold-rolled (cold-reduced)  CTH, or change from hollow profiles of 
subheading 7304.59 
7304.59 --   Othe r CTH  
7304.90 - Othe r CTH  
 
(c) Comments by the Secretariat 
 Subheadings 7304.10 and 7304.21 have been divided to create additional subheadings. 
However, the coverage of the heading remain s unchanged.  The RoO can be transposed by 
the sole reproduction of the product specific rule "CTH" to the newly created subheadings 
7304.11, 7304.19; and 7304.22 to 7304.24.  
 180.  Heading 73.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
73.06 Other tubes, pipes and hollow 
profiles (for example, open seam or welded, riveted or similarly closed), of iron or 
steel. 73.06
 Other tubes, pipes and hollow 
profiles (for example, open seam or welded, riveted or similarly closed), of iron or 
steel. Subheadings 7306.10 and 
7306.20 have been subdivided to create new subheadings for welded line pipe, casing and 
tubing of stainless steel and 
other welded line pipe, casing and tubing. JOB/RO/3/Rev.1 
 
- 159 - 
 
  HS2002 Description HS2007  Description  Reason for change  
7306.10 - Line pipe of a kind used for oil 
or gas pipelines  - Line pipe of a kind used for oil 
or gas pipelines:  
  7306.11  -- Welded, of stainless steel   
  7306.19  -- Other  
7306.20 - Casing and tubing of a kind 
used in drilling for oil or gas  -  Casing and tubing of a kind 
used in drilling for oil or gas:  
  7306.21  -- Welded, of stainless steel   
  7306.29  -- Other  
7306.60 - Other, welded, of non-circular 
cross-section - Other, welded, of non-circular 
cross-section: Subheading 7306.60 has been 
subdivided to create a new 
subheading 7306.61 for tubes, 
pipes and hollows of square or 
rectangular cross-section 
  7306.61  -- Of square or rectangular 
cross-section  
  7306.69  -- Of other non-circular cross-
section  
 
(b) Technical Rectification 
HS1996 Description  Rule 
73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or 
similarly closed), of iron or steel. CTH 
 
 
HS2002 Description  Rule 
73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or 
similarly closed), of iron or steel. CTH 
 
HS2007 Description  Rule 
73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or 
similarly closed), of iron or steel. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
181.  Heading 73.14 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
73.14 Cloth (including endless bands), 
grill, netting and fencing, of iron or 
steel wire; expanded metal of iron 
or steel. 73.14  Cloth (including endless bands), 
grill, netting and fencing, of iron or 
steel wire; expanded metal of iron 
or steel. Deletion of subheading 
7314.13 because of the 
low volume of trade. 
 - Woven cloth:  - Woven cloth:   
7314.12 --  Endless bands for machinery, of 
stainless steel 7314.12  --  Endless bands  for machinery, of 
stainless steel  
7314.13 --  Other endless bands for 
machinery - (deleted)   
7314.14 --  Other woven cloth, of stainless 
steel 7314.14  --  Other woven cloth, of stainless 
steel  
7314.19 --  Othe r 7314.19  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; 
expanded metal of iron or steel. CTH 
 
HS2002 Description  Rule 
73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; 
expanded metal of iron or steel. CTH JOB/RO/3/Rev.1 
 
- 160 - 
 
   
HS2007 Description  Rule 
73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; 
expanded metal of iron or steel. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require 
a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
182.  Heading 73.19 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
73.19 Sewing needles, knitting needles, 
bodkins, crochet hooks, embroidery 
stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. 73.19
 Sewing needles, knitting needles, 
bodkins, crochet hooks, embroidery 
stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. Deletion of 
subheading 7319.10 
because of the low volume of trade. 
7319.10 - Sewing, darning or embroidery 
needles - (deleted)   
7319.20 - Safety pins 7319.20  - Safety pins   
7319.30 - Other pins 7319.30  - Other pins   
7319.90 - Othe r 7319.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
73.19 Sewing needles, knitting needles, bodk ins, crochet hooks, embroidery stilettos and 
similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. CTH 
 
 
HS2002 Description  Rule 
73.19 Sewing needles, knitting needles, bodk ins, 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 Description  Rule 
73.19 Sewing needles, knitting need les, bodkins, crochet hooks, emb roidery 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 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
183.  Heading 73.21 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
73.21 Stoves, ranges, grates, 
cookers (including those 
with subsidiary boilers for 
central heating), barbecues, braziers, gas-rings, plate warmers and similar non-
electric domestic appliances, 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, The scope of new subheading 
7321.19 and 7321.89 has been 
expanded to cover other cooking 
appliances and plate warmers, and other appliances of heading 73.21. 
 
 
Consequently subheadings JOB/RO/3/Rev.1 
 
- 161 - 
 
  HS2002 Description HS2007  Description  Reason for change  
and parts thereof, of iron or 
steel. of iron or steel.  7321.13 and 7321.83 have been 
deleted. 
 - Cooking appliances and 
plate warmers:  - Cooking appliances and plate 
warmers:  
7321.11 -- For gas fuel or for both gas 
and other fuels 7321.11  -- For gas fuel or for both gas 
and other fuels  
7321.12 -- For liquid fuel  7321.12  -- For liquid fuel   
7321.13 -- For solid fuel - (deleted)   
  7321.19  -- Other, including appliances  
for solid fuel  
 - Other appliances:  -  Other appliances:   
7321.81 -- For gas fuel or for both gas 
and other fuels 7321.81  -- For gas fuel or for both gas 
and other fuels  
7321.82 -- For liquid fuel  7321.82  -- For liquid fuel   
7321.83 -- For solid fuel - (deleted)   
  7321.89  -- Other, including appliances  
for solid fuel  
7321.90 - Parts 7321.90  - Parts  
 
(b) Technical Rectification 
HS1996 Description  Rule 
73.21 Stoves, ranges, grates, cookers (including  those with subsidiary boilers for central 
heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric 
domestic appliances and parts thereof, of iron or steel. CTH 
 
 
HS2002 Description  Rule 
73.21 Stoves, ranges, grates, cookers (including  those with subsidiary boilers for central 
heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel. CTH 
 
 
HS2007 Description  Rule 
73.21 Stoves, ranges, grates, cookers (including  those with subsidiary boilers for central 
heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel. CTH 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at subheading level and does not modify the scope of the product specific rules, which require 
a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
184.  Heading 74.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
74.01 Copper mattes; cement copper 
(precipitated copper). 74.01  Copper mattes; cement 
copper (precipitated copper). Deletion of subheading 7401.10 
and 7401.20 because of the low volume of trade. 
7401.10 - Copper mattes  - (deleted)   
7401.20 - Cement copper (precipitated 
copper) - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
74.01 Copper mattes; cement copper (precipitated copper).  CTH 
 
 
HS2002 Description  Rule 
74.01 Copper mattes; cement copper (precipitated copper).  CTH 
 
HS2007 Description  Rule 
74.01 Copper mattes; cement copper (precipitated copper).  CTH JOB/RO/3/Rev.1 
 
- 162 - 
 
  (c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rules, which require a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 185.  Heading 74.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
74.03 Refined copper and copper alloys, 
unwrought. 74.03  Refined copper and copper 
alloys, unwrought. Deletion of subheading 
7403.23 because of the low volume of trade. 
 - Copper alloys:   - Copper alloys:   
7403.21 -- Coppe r-zinc base alloys (brass) 7403.21  -- Coppe r-zinc base alloys (brass)   
7403.22 -- Coppe r-tin base alloys (bronze) 7403.22  -- Coppe r-tin base alloys 
(bronze)  
7403.23 -- Coppe r-nickel base alloys (cupro-
nickel) or copper-nickel-zinc base 
alloys (nickel silver) - (deleted)   
7403.29 -- Other copper alloys (other than 
master alloys of heading 74.05) 7403.29  -- Other copper alloys (other than 
master alloys of heading 74.05)  
 
(b) Technical Rectification 
HS1996 Description  Rule 
74.03 Refined copper and copper alloys, unwrought.  As specified for subheadings  
  - Refined copper:   
7403.11 --   Cathodes and sections of cathodes  CTH  
7403.12 --   Wire-bars CTH 
7403.13 --   Billets CTH 
7403.19 --   Othe r CTH 
 - Copper alloys:   
7403.21 --   Coppe r-zinc base alloys (brass) CTSH 
7403.22 --   Coppe r-tin base alloys (bronze) CTSH 
7403.23 --   Coppe r-nickel base alloys (cupro-nickel) or coppe r-nickel-zinc base alloys 
(nickel silver) CTSH 
7403.29 --   Other copper alloys (other than master alloys of heading No. 74.05)  CTSH 
 
 
HS2002 Description  Rule 
74.03 Refined copper and copper alloys, unwrought.  As specified for subheadings  
  - Refined copper:   
7403.11 --   Cathodes and sections of cathodes  CTH  
7403.12 --   Wire-bars CTH 
7403.13 --   Billets CTH 
7403.19 --   Othe r CTH 
 - Copper alloys:   
7403.21 --   Coppe r-zinc base alloys (brass) CTSH 
7403.22 --   Coppe r-tin base alloys (bronze) CTSH 
7403.23 --   Coppe r-nickel base alloys (cupro-nickel) or coppe r-nickel-zinc base alloys 
(nickel silver) CTSH 
7403.29 --   Other copper alloys (other than master alloys of heading No. 74.05)  CTSH 
 
HS 2007 Description  Rule 
74.03 Refined copper and copper alloys, unwrought.  As specified for subheadings  
  - Refined copper:  
7403.11 --   Cathodes and sections of cathodes  CTH  
7403.12 --   Wire-bars CTH 
7403.13 --   Billets CTH 
7403.19 --   Othe r CTH 
 - Copper alloys:  
7403.21 --   Coppe r-zinc base alloys (brass)  CTSH 
7403.22 --   Coppe r-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) --- Coppe r-nickel base alloys (cupro-nickel) or coppe r-nickel-zinc base 
alloys (nickel silver) CTSHS 
ex7403.29(b) --- Othe r CTSHS 
 JOB/RO/3/Rev.1 
 
- 163 - 
 
  (c) Comments by the Secretariat 
 Products classified in HS2002 subheading 7403.23 are now part of HS2007 subheading 
7403.29.  A rule set out at split subheading level may be needed for subheading 7403.29, in 
order to recognise as origin conferring a change from/to copper-nickel base alloys or copper-nickel-zinc base alloys from or to other cooper alloys. 
 
186.  Heading 74.07 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
74.07 Copper bars, rods and profiles. 74.07  Copper bars, rods and 
profiles. Deletion of subheading 7407.22 
because of the low volume of trade. 
7407.10 - Of refined coppe r 7407.10  - Of refined coppe r  
 - Of copper alloys:   - Of copper alloys:   
7407.21 -- Of coppe r-zinc base alloys 
(brass) 7407.21  -- Of coppe r-zinc base 
alloys (brass)  
7407.22 -- Of coppe r-nickel base alloys 
(cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) -
 (deleted)   
7407.29 -- Othe r 7407.29  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
74.07 Copper bars, rods and profiles. CTH  
 
 
HS2002 Description  Rule 
74.07 Copper bars, rods and profiles. CTH  
 
HS2007 Description  Rule 
74.07 Copper bars, rods and profiles. CTH  
 (c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at subheading level and does not modify the scope of the product specific rules, which require 
a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
187.  Headings 74.14, 74.16, 74.17 and 74.19  
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
74.14 Cloth (including endless 
bands), grill and netting, of copper wire; expanded metal of copper. - (deleted)
 Deletion of headings 74.14, 
74.16, and 74.17 because of the low volume of trade.   
Creation of new subheading 
8536.70 to cover connectors for optical fibres, optical fibre bundles or cables, which were classified according to 
constituent material. 
7414.20 - Cloth - (deleted)   
7414.90 - Othe r - (deleted)   
74.16 Cooper springs. - (deleted)   
74.17 Cooking or heating apparatus of 
a kind used for domestic 
purposes, non-electric, and parts thereof, of copper. - (deleted)
  
74.19 Other articles of copper. 74.19  Other articles of copper.   
7419.10 - Chain and parts thereof 7419.10  - Chain and parts thereof   
 - Other:  - Other:   JOB/RO/3/Rev.1 
 
- 164 - 
 
  HS2002 Description HS2007  Description  Reason for change  
7419.91 -- Cast, moulded, stamped or 
forged, but not further worked 7419.91  
 -- Cast, moulded, stamped or 
forged, but not further worked  
7419.99 -- Othe r 7419.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
74.14 Cloth (including endless bands), grill and netting, of copper wire; expanded 
metal of copper. CTH 
74.16 Copper springs.  CTH 
74.17 Cooking or heating apparatus of a kind used for domestic  purposes, non-
electric, and parts thereof, of copper. CTH 
 
74.19 Other articles of copper. As specified for subheadings  
7419.10 - Chain and parts thereof CTH  
 - Other:  
7419.91 --   Cast, moulded, stamped or forged, but not further worked  CTH 
7419.99 --   Othe r CTSH 
 
 
HS2002 Description  Rule 
74.14 Cloth (including endless bands), grill and netting, of copper wire; expanded 
metal of copper. CTH 
74.16 Copper springs.  CTH 
74.17 Cooking or heating apparatus of a kind used for domestic purposes, non-
electric, and parts thereof, of copper. CTH 
 
74.19 Other articles of copper. As specified for subheadings  
7419.10 - Chain and parts thereof CTH  
 - Other:  
7419.91 --   Cast, moulded, stamped or forged, but not further worked  CTH 
7419.99 --   Othe r CTSH 
 
HS 2007 Description  Rule 
74.19 Other articles of copper. As specified for subheadings  
7419.10 - Chain and parts thereof CTH 
 - Other:  
7419.91 --   Cast, moulded, stamped or forged, but not further 
worked of copper CTH, except from cooper connecto rs for 
optical fibres, optical fibre bundles or 
cables classified in subheading 8536.70 
7419.99 --   Othe r As specified for split subheading: 
ex7419.99(a) --- Cloth, of coope r 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) --- Othe r CTSHS, except from cooper connectors for 
optical fibres, optical fibre bundles or cables classified in subheading 8536.70 
 
(c) Comments by the Secretariat 
 The content of HS1996 and HS2002 headin gs 74.14, 74.16, and ex74.17 has been 
transferred to HS2007 subheading ex7419.99.  As a result, the creation of new split 
subheadings may be needed in subheading 7419.99  to maintain the origin criteria for these 
products.  On the other hand, connectors for optical fibres, optical fibre bundles or cables, 
previously classified in subheading ex7419.91  and ex7419.99 are now part of new HS2007 
subheading 8536.70.  Therefore, exception to  the rule of subheading 7419.91 and split 
subheading ex7419.99(d) need to be added. 
 
188.  Headings 74.17 and 74.18 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
74.17 Cooking or heating apparatus of a 
kind used for domestic purposes, non-electric, and parts thereof, of copper. -
 (deleted)  Deletion of heading 7417 
because of the low volume of trade. JOB/RO/3/Rev.1 
 
- 165 - 
 
  HS2002 Description HS2007  Description  Reason for change  
74.18 Table, kitchen or other household 
articles and parts thereof, of 
copper; pot scourers and scouring 
or polishing pads, gloves and the 
like, of copper; sanitary ware and 
parts thereof, of copper. 74.18  Table, kitchen or other household 
articles and parts thereof, of 
copper; pot scourers and scouring 
or polishing pads, gloves and the 
like, of copper; sanitary ware and 
parts thereof, of copper.  
 -  Table, kitchen or other household 
articles and parts thereof; pot scourers and scouring or polishing 
pads, gloves and the like:  -  Table, kitchen or other household 
articles and parts thereof; pot scourers and scouring or polishing 
pads, gloves and the like:  
7418.11 --  Pot scourers and scouring or 
polishing pads, gloves and the like 7418.11  --  Pot scourers and scouring or 
polishing pads, gloves and the like  
7418.19 --  Othe r 7418.19  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
74.17 Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and 
parts thereof, of copper. CTH 
 
74.18 Table, kitchen or other household articles and parts thereof, of copper; pot scourers 
and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts 
thereof, of copper. CTH 
 
 
HS2002 Description  Rule 
74.17 Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and 
parts thereof, of copper. CTH 
 
74.18 Table, kitchen or other household articles and parts thereof, of copper; pot scourers 
and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts 
thereof, of copper. CTH 
 
HS 2007 Description  Rule 
74.18 Table, kitchen or other household articles and parts thereof, of 
copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. As specified for split heading 
ex74.18(a) - Cooking or heating apparatus of a kind used for domestic 
purposes, non-electric, and parts thereof, of copper. CTHS, except from split subheading 
ex7419.99(c) 
ex74.18(b) - Othe r CTHS  
 
(c) Comments by the Secretariat 
 As a result of the addition of products classified in HS2002 heading 74.17 into HS2007 
heading 74.18, the creation of new split headin gs may be necessary to maintain the RoO of 
these products. However, the Secretariat is of the view that the change from split heading 
ex74.18(a) to ex74.18(b) is unfeasible. Ther efore, the rule for heading 74.18 could be 
simply "CTH". 
 
189.  Heading 78.03, 78.05, and 78.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
78.03 Lead bars, rods, profiles and wire. -  (deleted)  Deletion of headings 78.03 and 
78.05 because of the low 
volume of trade. 
78.05 Lead tubes, pipes and tube or pipe fittings 
(for example, couplings, elbows, sleeves). - (deleted)   
78.06 Other articles of lead. 78.06  Other articles of lead.   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
78.03 Lead bars, rods, profiles and wire.  As specified for split headings 
ex78.03(a) -   Bars, rods and profiles CTH 
ex78.03(b) - Wire [CTHS provided that the cross-sectional area of 
input material is reduced by at least 25%.] 
78.05 Lead tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves). As specified for split headings 
ex78.05(a) - Tubes and pipes CTHS  JOB/RO/3/Rev.1 
 
- 166 - 
 
  HS 1996 Description  Rule 
ex78.05(b) - Othe r CTHS  
78.06 Other articles of lead. CTH  
 
 
HS 2002 Description  Rule 
78.03 Lead bars, rods, profiles and wire.  As specified for split headings 
ex78.03(a) -   Bars, rods and profiles CTH 
ex78.03(b) - Wire [CTHS provided that the cross-sectional area of 
input material is reduced by at least 25%.] 
78.05 Lead tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves). As specified for split headings 
ex78.05(a) - Tubes and pipes CTHS  
ex78.05(b) - Othe r CTHS  
78.06 Other articles of lead. CTH  
 
HS 2007 Description  Rule 
78.06 Other articles of lead. As specified for split headings  
ex78.06(a) - Bars, rods, and profiles CTHS, except from split heading ex78.06(b)  
ex78.06(b) - Wire [CTHS provided that the cross-sectional area of 
input material is reduced by at least 25%.] 
ex78.06(c) - Tubes and pipes CTHS  
ex78.06(d) - Tube or pipe fittings CTHS  
ex78.06(e) - Others CTHS  
 
(c) Comments by the Secretariat 
 Products previously classified in HS1996 and HS2002 headings 78.03 and 78.05 are now 
part of HS2007 heading 78.06.  To maintain the same outcome as in HS1996 product 
specific rules, additional split headings may be needed in RoO for heading 78.06, which correspond to the product coverage of HS2002 heading 78.03 and 78.05. 
190.  Heading 79.06 and 79.07 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
79.06 Zinc tubes, pipes and tube or 
pipe fittings (for example, couplings, elbows, sleeves). -
 (deleted)  Deletion of heading 79.06 
because of the low volume of trade. 
79.07 Other articles of zinc. 79.07  Other articles of zinc.   
 
(b) Technical Rectification 
HS 1996 Description Rule 
79.06 
 Zinc tubes, pipes and tube or pipe fittings 
(for example, couplings, elbows, sleeves). As specified for split headings  
ex79.06(a) - Tubes and pipes CTHS  
ex79.06(b) - Othe r CTHS  
79.07 Other articles of zinc. As specified for split headings  
ex79.07(a) - Electroplating anodes [CTH, except from the change by tapping or piercing or the 
addition of hooks] 
ex79.07(b) - Othe r CTH 
 
 
HS 2002 Description Rule 
79.06 
 Zinc tubes, pipes and tube or pipe fittings 
(for example, couplings, elbows, sleeves). As specified for split headings  
ex79.06(a) - Tubes and pipes CTHS  
ex79.06(b) - Othe r CTHS  
79.07 Other articles of zinc. As specified for split headings  
ex79.07(a) - Electroplating anodes [CTH, except from the change by tapping or piercing or the 
addition of hooks] 
ex79.07(b) - Othe r CTH 
 
HS 2007 Description Rule 
79.07 Other articles of zinc. As specified for split headings  
ex79.07(a) - Tubes and pipes CTHS  
ex79.07(b) - Tubes or pipe fittings CTHS  JOB/RO/3/Rev.1 
 
- 167 - 
 
  HS 2007 Description Rule 
ex79.07(c) - Electroplating anodes [CTHS, except from the change by tapping or piercing o r the 
addition of hooks or except from split heading ex79.07(d) 
ex79.07(d) - Othe r CTHS, except from split heading ex79.07(c) 
 
(c) Comments by the Secretariat 
 Products previously classified in HS1996 and HS2002 heading 79.06 are now part of HS2007 
heading 79.07. Additional split headings may be needed in the transposed RoO for heading 79.07, which correspond to the product coverage of HS2002 heading 79.06. 
191.  Heading 80.04, 80.05, 80.06, and 80.07 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
80.04 Tin plates, sheets and strip, of a 
thickness exceeding 0.2 mm. - (deleted)  Deletion of headings 80.04, 
80.05, and 80.06 because of the low volume of trade. 
80.05 Tin foil (whether or not printed or backed 
with paper, paperboard, plastics or 
similar backing materials), of a thickness 
(excluding any backing) not exceeding 
0.2 mm; tin powders and flakes. - (deleted)   
80.06 Tin tubes, pipes and tube or pipe fittings 
(for example, couplings, elbows, 
sleeves). - (deleted)   
80.07 Other articles of tin. 80.07  Other articles of tin.   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
80.04 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm  CTH 
80.05 Tin foil (whether or not printed or backed with paper, 
paperboard, plastics or similar backing materials), of a 
thickness (excluding any backing) not exceeding 0.2mm; tin 
powders and flakes.  As specified for  split headings   
ex80.05(a) Foil CTHS  
ex80.05(b) Powders and flakes CTHS  
80.06 Tin tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves) As specified for  split headings   
ex80.06(a) - Tubes and pipes CTHS  
ex80.06(b) - Othe r CTHS  
80.07 Other articles of tin As specified for split headings  
ex80.07(a) -   Electroplating anodes CTH, except from the change by tapping 
or piercing or the addition of hooks 
ex80.07(b) -   Othe r CTH  
 
HS 2002 Description  Rule 
80.04 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm  CTH 
80.05 Tin foil (whether or not printed or backed with paper, 
paperboard, plastics or similar backing materials), of a 
thickness (excluding any backing) not exceeding 0.2mm; tin 
powders and flakes.  As specified for  split headings   
ex80.05(a) Foil CTHS  
ex80.05(b) Powders and flakes CTHS  
80.06 Tin tubes, pipes and tube or pipe fittings (for example, 
couplings, elbows, sleeves) As specified for  split headings   
ex80.06(a) - Tubes and pipes CTHS  
ex80.06(b) - Othe r CTHS  
80.07 Other articles of tin As specified for split headings  
ex80.07(a) -   Electroplating anodes CTH, except from the change by tapping 
or piercing or the addition of hooks 
ex80.07(b) -   Othe r CTH  
 
HS 2007 Description  Rule 
80.07 Other articles of tin As specified for split headings  
ex80.07(a) - Plates, sheets and strip, of a thickness exceeding 0.2mm  CTHS  
ex80.07(b) - Foil, (whether or 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  JOB/RO/3/Rev.1 
 
- 168 - 
 
  HS 2007 Description  Rule 
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) - Othe r CTHS, except from split heading 
ex80.07(f) 
 
(c) Comments by the Secretariat 
 Products previously classified in HS1996 and HS2002 heading 80.04 to 80.06 are now part 
of HS2007 heading 80.07.  Additional split headings may be needed in RoO for heading 80.07, which correspond to the product coverage of HS2002 headings 80.04 to 80.06. 
192.  Heading 81.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
81.01 Tungsten (wolfram) and articles 
thereof, including waste and scrap. 81.01  Tungsten (wolfram) and 
articles thereof, including waste and scrap. Deletion of subheading 
8101.95 because of the low volume of trade. 
 - Other:  - Other:   
8101.94 -- Unwrought tungsten, including 
bars and rods obtained simply by 
sintering  8101.94  -- Unwrought tungsten, 
including bars and rods 
obtained simply by sintering   
8101.95 -- Bars and rods, other than those 
obtained simply by sintering, 
profiles, plates, sheets, strip and 
foil - (deleted)   
8101.96 -- Wire 8101.96  -- Wire  
8101.97 -- Waste and scrap 8101.97  -- Waste and scrap   
8101.99 -- Othe r 8101.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
81.01 Tungsten (wolfram) and articles thereof, 
including waste and scrap As specified for split headings  
ex81.01(a) - Alloys CTHS  
ex81.01(b) - Refined tungsten CTHS  
 
ex81.01(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.01(d) - Bars and rods, other than those obtained 
simply by sintering, profiles CTHS  
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.01(f) - Wire CTHS  
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading  
ex81.01(gi) - Tube or pipe fittings CTHS  
ex81.01(h) - Powde rs CTHS  
ex81.01(ij) - Flakes CTHS  
ex81.01(k) - Cables CTHS  
ex81.01(l) - Othe r CTHS  
 
HS200277 Description Rule 
81.01 Tungsten (wolfram) and articles thereof, 
including waste and scrap As specified for split headings  
ex81.01(a) - Alloys CTHS  
ex81.01(b) - Refined tungsten CTHS  
 
ex81.01(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.01(d) - Bars and rods, other than those obtained 
simply by sintering, profiles CTHS  
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.01(f) - Wire CTHS  
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading  
                                               
77 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 169 - 
 
  HS200277 Description Rule 
ex81.01(gi) - Tube or pipe fittings CTHS  
ex81.01(h) - Powders CTHS  
ex81.01(ij) - Flakes CTHS  
ex81.01(k) - Cables CTHS  
ex81.01(l) - Othe r CTHS  
 
 
HS2007 Description Rule 
81.01 Tungsten (wolfram) and articles thereof, 
including waste and scrap As specified for split headings  
ex81.01(a) - Alloys CTHS  
ex81.01(b) - Refined tungsten CTHS  
 
ex81.01(c) - Waste and scrap The origin shall be the country where the waste and scrap of 
this split heading are derived from manufacturing or 
processing operations or from consumption 
ex81.01(d) - Bars and rods, other than those obtained 
simply by sintering, profiles CTHS  
ex81.01(e) - Plates, sheets, strip and foil CTHS; or cold-rolling from articles of the same split heading  
ex81.01(f) - Wire CTHS  
ex81.01(g) - Tubes and pipes  CTHS; or cold-rolling from articles of the same split heading  
ex81.01(gi) - Tube or pipe fittings CTHS  
ex81.01(h) - Powders CTHS  
ex81.01(ij) - Flakes CTHS  
ex81.01(k) - Cables CTHS  
ex81.01(l) - Othe r CTHS  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The changes at subheading level do not affect the 
product specific rules of origin, set out at split heading level.  Therefore, no modification is needed; the rule can be transposed directly. 
 
193.  Heading 81.12 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
81.12 Beryllium, chromium, germanium, 
vanadium, gallium, hafnium, 
indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. 81.12
 Beryllium, chromium, germanium, 
vanadium, gallium, hafnium, indium, 
niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. Deletion of 
subheadings 8112.30 
and 8112.40 because of the low volume of trade. 
8112.30 - Germanium - (deleted)   
8112.40 - Vanadium -  (deleted)   
 - Other:  - Other:   
8112.92 -- Unwrought; waste and scrap; 
powders 8112.92  -- Unwrought; waste and scrap; 
powders  
8112.99 -- Othe r 8112.99  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. As specified for split subheadings  
 - Beryllium:  
8112.11 --   Unwrought; waste and scrap; powders As specified for split subheadings  
ex8112.11(a) --- Alloys  CTSHS  
ex8112.11(b) --- Refined beryllium CTSHS  
ex8112.11(c) --- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.11(d) --- Powders  CTSHS  
8112.19 -- Othe r As specified for split subheadings  
ex8112.19(a) --- Bars and rods, other than those obtained 
simply by sintering and profiles CTSHS  
ex8112.19(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading JOB/RO/3/Rev.1 
 
- 170 - 
 
  HS 1996 Description  Rule 
ex8112.19(c) --- Wire CTSHS  
ex8112.19(d) --- Tubes and pipes  CTSHS; or col-rolling from articles of the same split 
subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS  
ex8112.19(e) --- Flakes  CTSHS  
ex8112.19(f) --- Cables  CTSHS  
ex8112.19(g) --- Othe r CTSHS  
8112.20 - Chromium As specified for split subheadings 
ex8112.20(a) -- Alloys CTSHS  
ex8112.20(b) -- Refined chromium CTSHS  
ex8112.20(c) -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.20(d) -- Bars and rods, other than those obtained 
simply by sintering, profiles CTSHS  
ex8112.20(e) -- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.20(f) -- Wire CTSHS  
ex8112.20(g) -- Tubes and pipes CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.20(gi) -- Tube or pipe fittings CTSHS  
ex8112.20(h) -- Powders  CTSHS  
ex8112.20(ij) -- Flakes CTSHS  
ex8112.20(k) -- Cables CTSHS  
ex8112.20(l) -- Other  CTSHS  
8112.30 -Germanium As specified for split subheadings 
ex8112.30(a) -- Alloys CTSHS  
ex8112.30(b) -- Refined germanium CTSHS  
ex8112.30(c) -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from manufacturing or processing operations or from consumption 
ex8112.30(d) -- Bars and rods, other than those obtained 
simply by sintering ,profiles CTSHS  
ex8112.30(e) -- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split subheading 
ex8112.30(f) -- Wire CTSHS  
ex8112.30(g) -- Tubes and pipes  CTSHS; or cold -rolling from articles of the same split 
subheading 
ex8112.30(gi) -- Tube or pipe fittings CTSHS   
ex8112.30(h) -- Powders  CTSHS  
ex8112.30(ij) -- Flakes CTSHS 
ex8112.30(k) -- Cables CTSHS  
ex8112.30(l) -- Othe r CTSHS  
8112.40 - Vanadium  As specified for split subheadings  
ex8112.40(a) -- Alloys CTSHS  
ex8112.40(b) -- Refined vanadium CTSHS  
ex8112.40(c) -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.40(d) -- Bars and rods, other than those obtained 
simply by sintering, profiles CTSHS  
ex8112.40(e) -- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.40(f) -- Wire CTSHS  
ex8112.40(g) -- Tubes and pipes,  CTSHS; or cold-rolling from articles of the same split 
subheading. 
ex8112.40(gi) -- Tube or pipe fittings CTSHS  
ex8112.40(h) -- Powders  CTSHS  
ex8112.40(ij) -- Flakes CTSHS  
ex8112.40(k) -- Cables CTSHS  
ex8112.40(l) -- Other  CTSHS  
8112.91 - Other: 
--   Unwrought; waste and scrap; powders As specified for split subheadings  
ex8112.91(a) --- Alloys  CTSHS  
ex8112.91(b) --- Refined metals CTSHS  
ex8112.91(c) --- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from manufacturing or processing operations or from 
consumption 
ex8112.91(d) --- Powders  CTSHS  
8112.99 -- Othe r As specified for split subheadings  
ex8112.99(a) --- Bars and rods, other than those obtained 
simply by sintering ,profiles CTSHS  
ex8112.99(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.99(c) --- Wire CTSHS  JOB/RO/3/Rev.1 
 
- 171 - 
 
  HS 1996 Description  Rule 
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from articles of the same split 
subheading. 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes  CTSHS  
ex8112.99(f) --- Cables  CTSHS  
ex8112.99(g) --- Othe r CTSHS  
 
HS 200278 Description  Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium 
(columbium), rhenium and thallium, and 
articles of these metals, including waste and scrap. As specified for subheadings
 
 - Beryllium:   
8112.12 --   Unwrought; powders As specified for split subheadings 
ex8112.12(a) --- Alloys CTSHS  
ex8112.12(b) --- Refined beryllium CTSHS  
ex8112.12(c) --- Powders  CTSHS  
8112.13 -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing operations or from consumption 
8112.19
  -- Othe r As specified for split subheadings 
ex8112.19(a) --- Bars and rods, other than those obtained 
simply by sintering and profiles CTSHS  
ex8112.19(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.19(c) --- Wire CTSHS  
ex8112.19(d) --- Tubes and pipes  CTSHS; or col-rolling from articles of the same split 
subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS  
ex8112.19(e) --- Flakes CTSHS  
ex8112.19(f) --- Cables CTSHS  
ex8112.19(g) --- Othe r CTSHS  
 - Chromium: 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 -- Othe r As specified for split subheadings 
ex8112.29(a) --- Bars and rods, other than those obtained 
simply by sintering and profiles CTSHS  
ex8112.29(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.29(c) --- Wire CTSHS  
ex8112.29(d) --- Tubes and pipes  CTSHS; or col-rolling from articles of the same split 
subheading 
ex8112.29(di) --- Tube or pipe fittings CTSHS  
ex8112.29(e) --- Flakes CTSHS  
ex8112.29(f) --- Cables CTSHS  
ex8112.29(g) --- Othe r CTSHS  
8112.30 - Germanium As specified for split subheadings  
ex8112.30(a) -- Alloys CTSHS  
ex8112.30(b) -- Refined germanium CTSHS  
ex8112.30(c) -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from manufacturing or processing operations or from 
consumption 
ex8112.30(d) -- Bars and rods, other than those obtained 
simply by sintering, profiles CTSHS  
ex8112.30(e) -- Plates, sheets, strip and foil  CTSHS; or cold-rolling f rom articles of the same split 
subheading 
ex8112.30(f) -- Wire CTSHS  
ex8112.30(g) -- Tubes and pipes  CTSHS; or cold -rolling from articles of the same split 
subheading 
ex8112.30(gi) -- Tube or pipe fittings CTSHS   
ex8112.30(h) -- Powders  CTSHS  
ex8112.30(ij) -- Flakes CTSHS  
ex8112.30(k) -- Cables CTSHS  
ex8112.30(l) -- Othe r CTSHS  
                                               
78 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 172 - 
 
  HS 200278 Description  Rule 
8112.40 - Vanadium  As specified for split subheadings 
ex8112.40(a) -- Alloys CTSHS  
ex8112.40(b) -- Refined vanadium CTSHS  
ex8112.40(c) -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing operations or from 
consumption 
ex8112.40(d) -- Bars and rods, other than those obtained 
simply by sintering, profiles CTSHS  
ex8112.40(e) -- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.40(f) -- Wire CTSHS  
ex8112.40(g) -- Tubes and pipes,  CTSHS; or cold-rolling from articles of the same split 
subheading. 
ex8112.40(gi) -- Tube or pipe fittings CTSHS  
ex8112.40(h) -- Powders  CTSHS  
ex8112.40(ij) -- Flakes CTSHS  
ex8112.40(k) -- Cables CTSHS  
ex8112.40(l) -- Other  CTSHS  
 - Thallium:   
8112.51 --   Unwrought; powders As specified for split subheadings 
ex8112.51(a) --- Alloys CTSHS  
ex8112.51(b) --- Refined Thallium CTSHS  
ex8112.51(c) --- Powders  CTSHS  
8112.52 -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from manufacturing or processing operations or from consumption 
8112.59 -- Othe r As specified for split subheadings 
ex8112.59(a) --- Bars and rods, other than those obtained 
simply by sintering and profiles CTSHS  
ex8112.59(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split  
subheading 
ex8112.59(c) --- Wire CTSHS  
ex8112.59(d) --- Tubes and pipes  CTSHS; or col-rolling from articles of the same split 
subheading 
ex8112.59(di) --- Tube or pipe fittings CTSHS  
ex8112.59(e) --- Flakes CTSHS  
ex8112.59(f) --- Cables CTSHS  
8112.92 - Other: 
--   Unwrought; waste and scrap; powders As specified for split subheadings 
ex8112.92(a) --- Alloys CTSHS  
ex8112.92(b) --- Refined metals CTSHS  
ex8112.92(c) --- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from manufacturing or processing operations or from consumption 
ex8112.92(d) --- Powders  CTSHS  
8112.99 -- Othe r As specified for split subheadings 
ex8112.99(a) --- Bars and rods, other than those obtained 
simply by sintering, profiles CTSHS  
ex8112.99(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.99(c) --- Wire CTSHS  
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from articles of the same split 
subheading. 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes CTSHS  
ex8112.99(f) --- Cables CTSHS  
ex8112.99(g) --- Othe r CTSHS  
 
 
HS 2007 Description  Rule 
81.12 Beryllium, chromium, germanium, vanadium, 
gallium, hafnium, indium, niobium 
(columbium), rhenium and thallium, and articles of these metals, including waste and scrap. As specified for subheadings
 
 - Beryllium:   
8112.12 --   Unwrought; powders As specified for split subheadings 
ex8112.12(a) --- Alloys CTSHS  
ex8112.12(b) --- Refined beryllium CTSHS  
ex8112.12(c) --- Powders  CTSHS  
8112.13 -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing operations or from consumption 
8112.19
  -- Othe r As specified for split subheadings JOB/RO/3/Rev.1 
 
- 173 - 
 
  HS 2007 Description  Rule 
ex8112.19(a) --- Bars and rods, other than those obtained 
simply by sintering and profiles CTSHS  
ex8112.19(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.19(c) --- Wire CTSHS  
ex8112.19(d) --- Tubes and pipes  CTSHS; or col-rolling from articles of the same split 
subheading 
ex8112.19(di) --- Tube or pipe fittings CTSHS  
ex8112.19(e) --- Flakes CTSHS  
ex8112.19(f) --- Cables CTSHS  
ex8112.19(g) --- Othe r CTSHS  
 - Chromium: 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 -- Othe r As specified for split subheadings 
ex8112.29(a) --- Bars and rods, other than those obtained 
simply by sintering and profiles CTSHS  
ex8112.29(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.29(c) --- Wire CTSHS  
ex8112.29(d) --- Tubes and pipes  CTSHS; or col-rolling from articles of the same split 
subheading 
ex8112.29(di) --- Tube or pipe fittings CTSHS  
ex8112.29(e) --- Flakes CTSHS  
ex8112.29(f) --- Cables CTSHS  
ex8112.29(g) --- Othe r CTSHS  
 - Thallium:   
8112.51 --   Unwrought; powders As specified for split subheadings 
ex8112.51(a) --- Alloys CTSHS  
ex8112.51(b) --- Refined Thallium CTSHS  
ex8112.51(c) --- Powders  CTSHS  
8112.52 -- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from 
manufacturing or processing operations or from consumption 
8112.59 -- Othe r As specified for split subheadings 
ex8112.59(a) --- Bars and rods, other than those obtained 
simply by sintering and profiles CTSHS  
ex8112.59(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.59(c) --- Wire CTSHS  
ex8112.59(d) --- Tubes and pipes  CTSHS; or col-rolling from articles of the same split 
subheading 
ex8112.59(di) --- Tube or pipe fittings CTSHS  
ex8112.59(e) --- Flakes CTSHS  
ex8112.59(f) --- Cables CTSHS  
8112.92 - Other: 
--   Unwrought; waste and scrap; powders As specified for split subheadings 
ex8112.92(a) --- Alloys CTSHS  
ex8112.92(b) --- Refined metals CTSHS  
ex8112.92(c) --- Waste and scrap The origin shall be the country where the waste and 
scrap of this split subheading are derived from manufacturing or processing operations or from consumption 
ex8112.92(d) --- Powders  CTSHS  
8112.99 -- Othe r As specified for split subheadings 
ex8112.99(a) --- Bars and rods, other than those obtained 
simply by sintering, profiles CTSHS  
ex8112.99(b) --- Plates, sheets, strip and foil  CTSHS; or cold-rolling from articles of the same split 
subheading 
ex8112.99(c) --- Wire CTSHS  
ex8112.99(d) --- Tubes and pipes  CTSHS; or cold-rolling from articles of the same split 
subheading. 
ex8112.99(di) --- Tube or pipe fittings CTSHS  
ex8112.99(e) --- Flakes CTSHS  
ex8112.99(f) --- Cables CTSHS  
ex8112.99(g) --- Othe r CTSHS  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The transfer of germanium and vanadium products JOB/RO/3/Rev.1 
 
- 174 - 
 
  (HS2002 8112.30 and 8112.40) to HS2007 subh eadings ex8112.92 and ex8112.99 do not 
require further modification in the product specific rules for those subheadings since the 
product specific rules at split subheading ar e the same for vanadium, germanium and other 
rare metals classified under subheadings 8112.92 and 8112.99.  The rule can be transposed directly by the sole elimination of rules for subheadings 8112.30 and 812.40. 
 
194.  Heading 84.18 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.18 Refrigerators, freezers and other 
refrigerating or freezing 
equipment, electric or other; heat 
pumps other than air conditioning machines of heading 84.15. 84.18
 Refrigerators, freezers and other 
refrigerating or freezing 
equipment, electric or other; heat 
pumps other than air conditioning machines of heading 84.15. Deletion of subheading 
8418.22 due to 
technological progress. 
 - Refrigerators, household type:  - Refrigerators, household type:   
8418.21 -- Compression-type 8418.21  -- Compression-type   
8418.22 -- Absorption-type, electrical - (deleted)   
8418.29 -- Othe r 8418.29  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.18 Refrigerators, freezers and other refrigerating or freezing equipment, 
electric or other; heat pumps other than air conditioning machines of 
heading 84.15. As specified for  
subheadings CTH; or 35% 
value-added rule 
8418.10 - Combined refrigerato r-freezers, fitted with separate external doors  CTSH   
 - Refrigerators, household type:   
8418.21 --  Compression-type CTSH   
8418.22 --  Absorption-type, electrical CTSH   
8418.29 --  Othe r CTSH   
8418.30 - Freezers of the chest type, not exceeding 800 l capacity  CTSH   
8418.40 - Freezers of the upright type, not exceeding 900 l capacity  CTSH   
8418.50 - Other refrigerating or freezing chests, cabinets, display counters, 
show-cases and similar refrigerating or freezing furniture CTSH   
 - Other refrigerating or freezing equipment; heat pumps:  CTSH   
8418.61 --  Compression type units whos e condensers are heat exchangers  CTSH   
8418.69 --  Othe r CTSH   
 - Parts:   
8418.91 -- Furniture designed to receive refrigerating or freezing equipment  CTH  
8418.99 --  Othe r CTH  
 
 
HS2002 Description  Primary rules 
84.18 Refrigerators, freezers and other refrigerating or freezing equipment, 
electric or other; heat pumps other than air conditioning machines of heading 84.15. As specified for
 
subheadings CTH; o r 35% 
value-added rule 
8418.10 - Combined refrigerato r-freezers, fitted with separate external doors  CTSH   
 - Refrigerators, household type:   
8418.21 --  Compression-type CTSH   
8418.22 --  Absorption-type, electrical CTSH   
8418.29 --  Othe r CTSH   
8418.30 - Freezers of the chest type, not exceeding 800 l capacity  CTSH   
8418.40 - Freezers of the upright type, not exceeding 900 l capacity  CTSH   
8418.50 - Other refrigerating or freezing chests, cabinets, display counters, 
show-cases and similar refrigerating or freezing furniture CTSH   
 - Other refrigerating or freezing equipment;  heat pumps:  CTSH   
8418.61 --  Compression type units whos e condensers are heat exchangers  CTSH   
8418.69 --  Othe r CTSH   
 - Parts:   
8418.91 -- Furniture designed to receive refrigerating or freezing equipment  CTH  
8418.99 --  Othe r CTH  
 
HS 2007 Description  Primary rules 
84.18 Refrigerators, freezers and other refrigerating or freezing 
equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15. As specified for
 
subheadings CTH; or 35% 
value-added rule 
8418.10 - Combined refrigerato r-freezers, fitted with separate external doors  CTSH   
 - Refrigerators, household type:    
8418.21 --   Compression-type CTSH   
8418.29 --   Othe r As spe cified for  
split subheading   
ex8418.29(a) --- Absortion-type, electrical CTSHS   JOB/RO/3/Rev.1 
 
- 175 - 
 
  HS 2007 Description  Primary rules 
ex8418.29(b) --- Othe r 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 --   Othe r CTSH   
 - Parts:   
8418.91 -- Furniture designed to receive refrigerating or freezing equipment  CTH  
8418.99 --   Othe r CTH  
 
(c) Technical Rectification 
 The rule can be transposed directly by the sole elimination of subheading 8418.22. 
 
195.  Heading 84.19 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.19 Machinery, plant or laboratory 
equipment, whether or not electrically heated (excluding furnaces, ovens and other 
equipment of heading 85.14), for 
the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, 
rectifying, sterilising, pasteurising, 
steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; 
instantaneous or storage water 
heaters, non-electric. 84.86
 Machines and apparatus of a kind 
used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor 
devices, electronic integrated 
circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 8486 has 
been created for machines for the manufacture of 
semiconductors and 
flat screen systems. 
 - Instantaneous or storage water 
heaters, non-electric: 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8419.11 -- Instantaneous gas water heaters 8486.20  - Machines and apparatus for the 
manufacture of semiconductor devices or of electronic integrated circuits  
8419.19 -- Othe r 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
8419.20 - Medical, surgical or laboratory 
sterilisers 8486.40  - Machines and apparatus 
specified in Note 9 (c) to this Chapter  
 - Dryers:    
8419.31 -- For agricultural products 8486.90  - Parts and accessories   
8419.32 -- For wood, paper pulp, paper or 
paperboard    
8419.39 -- Othe r    
8419.40 - Distilling or rectifying plant    
8419.50 - Heat exchange units    
8419.60 - Machinery for liquefying air or 
other gases    
 - Other machinery, plant and 
equipment:    
8419.81 -- For making hot drinks or for 
cooking or heating food    
8419.89 -- Othe r    
8419.90 - Parts    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.19 Machinery, plant or laboratory equipment, whether or not 
electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than 
machinery or plant of a kind used for domestic purposes;  
instantaneous or storage water heaters, non-electric. As specified for
 
subheadings  CTH; or 35% value-
added rule  
 - Instantaneous or storage water heaters, non-electric:    JOB/RO/3/Rev.1 
 
- 176 - 
 
  HS1996 Description  Primary rules 
8419.11 --   Instantaneous gas water heaters  CTSH   
8419.19 --   Othe r CTSH   
8419.20 - Medical, surgical or laboratory sterilisers  CTSH   
 - Dryers:   
8419.31 --   For agricultural products CTSH   
8419.32 --   For wood, paper pulp, paper or paperboard  CTSH   
8419.39 --   Othe r CTSH   
8419.40 - Distilling or rectifying plant CTSH   
8419.50 - Heat exchange units CTSH   
8419.60 - Machinery for liquefying air or other gases  CTSH   
 - Other machinery, plant and equipment:    
8419.81 --   For making hot drinks or for cooking or heating food  CTSH   
8419.89 --   Othe r CTSH   
8419.90 - Parts CTH  
 
  
HS 200279 Description  Rule 
84.19 Machinery, plant or laboratory equipment, whether or not 
electrically heated, for the treatment of materials by a 
process involving a change of temperature such as heating, 
cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a 
kind used for domestic purposes; instantaneous or storage 
water heaters, non-electric. As specified for
 
subheadings CTH; or 35% 
value-added rule 
 - Instantaneous or storage water heaters, non-electric:    
8419.11 --  Instantaneous gas water heaters  CTSH  
8419.19 --  Othe r CTSH  
8419.20 - Medical, surgical or laboratory sterilisers  CTSH  
 - Dryers:  
8419.31 --  For agricultural products CTSH  
8419.32 --  For wood, paper pulp, paper or paperboard  CTSH  
8419.39 --  Othe r As specified for split  
subheading  CTH except from 
85.01; or 35% 
value-added rule ex8419.39(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8419.39(b) Othe r CTSHS  
8419.40 - Distilling or rectifying plant CTSH   
8419.50 - Heat exchange units CTSH  
8419.60 - Machinery for liquefying air or other gases  CTSH  
 - Other machinery, plant and equipment:   
8419.81 --  For making hot drinks or for cooking or heating food  CTSH  
8419.89 --  Othe r As specified for split  
subheading  CTH except from 
85.01; or 35% value-added rule 
ex8419.89(a) Electro-mechanical tools for working in the hand, with self-
contained electric motor CTSHS  
ex8419.89(b) Othe r CTSHS  
8419.90 - Parts CTH CTH except from 
85.01; or 35% 
value-added rule 
 
 
HS2007 Description Rule 
8419.39(a) Of electro-mechanical tools for working 
in the hand, with self-contained electric 
motor CTSHS, except from subheading 8467.29, 
split subheading  ex8414.80(a), 
ex8419.89(a), ex8422.30(a), ex8422.40(a) 
or ex8424.30(a)  
8419.39(b) Other CTSHS   
8419.40 - Distilling or rectifying plant CTSH   
8419.50 - Heat exchange units CTSH   
8419.60 - Machinery for liquefying air or other 
gases CTSH   
 - Other machinery, plant and equipment:    
8419.81 --   For making hot drinks or for cooking 
or heating food CTSH   
8419.89 --   Othe r As specified for split subheading   
8419.89(a) Of electro-mechanical tools for working 
in the hand, with self-contained electric motor CTSHS, except from subheading 8467.29, 
split subheadings ex8414.80(a), ex8419.39(a), ex8422.30(a), ex8422.40(a), 
ex8424.30(a), ex8486.10(a) or 
ex8486.20(a)  
8419.89(b) Other CTSHS, except from split subheading 
ex8486.10(a) or ex8486.20(a)  
8419.90 - Parts As specified for split subheading   
                                               
79 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 177 - 
 
  HS2007 Description Rule 
8419.90(a) Of electro-mechanical tools for working 
in the hand, with self-contained electric 
motor CTH, except from split subheadings 
ex8414.90(a), ex8422.90(a), ex8424.90(a), 
ex8467.91(a), ex8467.99(a) or 
ex8486.90(a)  
8419.90(b) Othe r CTH   
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 8419.89 has been moved to a new heading 
84.86.  According to the correlation table, HS2002 ex8419.89 partly to HS2007 8419.89 and 
to ex8486.10 and ex8486.20. 
 
 The basic rule for subheading 8419.89 (HS 2002) is CTSHS. 
However, if the CTSHS rule is applied for subheading 8419.89 
(HS2007), change from heading 84.86 would be considered origin conferring.  Therefore, for purposes of a strictly mechanical 
transposition, changes from subheading 8486. 10 or 8486.20 should be excluded, as seen in 
the table above. 
 
 However, the Secretariat is of the view that  the CTSH rule is enough for heading 8419.89 
and would suggest deleting the newly created exceptions. 
 
196.  Heading 84.21 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.21 Centrifuges, including 
centrifugal dryers; filtering or purifying machinery and 
apparatus, for liquids or gases. 84.86
 Machines and apparatus of a kind 
used solely or principally for the manufacture of semiconductor 
boules or wafers, semiconductor 
devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 84.86 has 
been created for machines for the 
manufacture of 
semiconductors and flat screen systems. 
 - Centrifuges, including 
centrifugal dryers: 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8421.11 -- Cream separators 8486.20  - Machines and apparatus for the 
manufacture of semiconductor devices or of electronic integrated 
circuits  
8421.12 -- Clothes-dryers  8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
8421.19 -- Othe r 8486.40  - Machines and apparatus specified 
in Note 9 (c) to this Chapter  
 - Filtering or purifying 
machinery and apparatus for 
liquids: 8486.90  - Parts and accessories   
8421.21 -- For filtering or purifying wate r    
8421.22 -- For filtering or purifying 
beverages other than water    
8421.23 -- Oil or petrol-filters for internal 
combustion engines    
8421.29 -- Othe r    
 - Filtering or purifying 
machinery and apparatus for gases:    
8421.31 -- Intake air filters for internal 
combustion engines    
8421.39 -- Othe r    
 - Parts:    
8421.91 -- Of centrifuges, including 
centrifugal dryers    
8421.99 -- Othe r    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.21 Centrifuges, including centrifugal dryers; filtering or purifying 
machinery and apparatus, for liquids or gases. As specified for  
subheadings CTH; or 35% 
value-added rule 
 - Centrifuges, including centrifugal dryers:    
8421.11 --   Cream separators CTSH   HS2002 HS2007  
ex8419.89 8419.89  
ex8486.10  
ex8486.20  JOB/RO/3/Rev.1 
 
- 178 - 
 
  HS1996 Description  Primary rules 
8421.12 --   Clothes-dryers CTSH   
8421.19 --   Othe r CTSH   
 - Filtering or purifying machinery and apparatus for liquids:    
8421.21 --   For filtering or purifying wate r CTSH   
8421.22 --   For filtering or purifying beverages other than wate r CTSH   
8421.23 --   Oil or petrol-filters for internal combustion engines  CTSH   
8421.29 --   Othe r CTSH   
 - Filtering or purifying machinery and apparatus for gases:    
8421.31 --   Intake air filters for internal combustion engines  CTSH   
8421.39 --   Othe r CTSH   
 - Parts:   
8421.91 --   Of centrifuges, including centrifugal dryers  CTH  
8421.99 --   Othe r CTH  
 
 
HS2002 Description  Primary rules 
84.21 Centrifuges, including centrifugal dryers; filtering or purifying 
machinery and apparatus, for liquids or gases. As specified for  
subheadings CTH; or 35% 
value-added rule 
 - Centrifuges, including centrifugal dryers:    
8421.11 --   Cream separators CTSH   
8421.12 --   Clothes-dryers CTSH   
8421.19 --   Othe r CTSH   
 - Filtering or purifying machinery and apparatus for liquids:    
8421.21 --   For filtering or purifying wate r CTSH   
8421.22 --   For filtering or purifying beverages other than wate r CTSH   
8421.23 --   Oil or petrol-filters for internal combustion engines  CTSH   
8421.29 --   Othe r CTSH   
 - Filtering or purifying machinery and apparatus for gases:    
8421.31 --   Intake air filters for internal combustion engines  CTSH   
8421.39 --   Othe r CTSH   
 - Parts:   
8421.91 --   Of centrifuges, including centrifugal dryers  CTH  
8421.99 --   Othe r CTH  
 
HS2007 Description Primary rules 
84.21 Centrifuges, including centrifugal dryers; filtering or 
purifying machinery and apparatus, for liquids or gases. As specified for subheadings CTH; or 35% 
value-added rule 
 - Centrifuges, including centrifugal dryers:    
8421.11 --   Cream separators CTSH   
8421.12 --   Clothes-dryers CTSH   
8421.19 --   Othe r CTSH, except from split 
subheadings ex8486.10(b), 
ex8486.20(b) or ex8486.30(a)  
 - Filtering or purifying machinery and apparatus for 
liquids:   
8421.21 --   For filtering or purifying wate r CTSH   
8421.22 --   For filtering or purifying beverages other than wate r CTSH   
8421.23 --   Oil or petrol-filters for internal combustion engines  CTSH   
8421.29 --   Othe r CTSH   
 - Filtering or purifying machinery and apparatus for 
gases:   
8421.31 --   Intake air filters for internal combustion engines  CTSH   
8421.39 --   Othe r CTSH   
 - Parts:   
8421.91 --   Of centrifuges, including centrifugal dryers  CTH, except from split subheading ex8486.90(b)   
8421.99 --   Othe r CTH  
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 8421 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening 
the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for subheading 8421.91 and would suggest deleting the newly created exceptions. 
 JOB/RO/3/Rev.1 
 
- 179 - 
 
  197.  Heading 84.24 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.24 Mechanical appliances (whether or 
not hand-operated) for projecting, 
dispersing or spraying liquids or 
powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines 
and similar jet projecting 
machines. 84.86
 Machines and apparatus of a kind 
used solely or principally for the 
manufacture of semiconductor 
boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified 
in Note 9 (c) to this Chapter; parts 
and accessories. New heading 8486 has 
been created for 
machines for the 
manufacture of semiconductors and flat screen systems. 
8424.10 - Fire extinguishers, whether or 
not charged 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8424.20 - Spray guns and similar 
appliances 8486.20  - Machines and apparatus for the 
manufacture of semiconductor 
devices or of electronic integrated circuits  
8424.30 - Steam or sand blasting machines 
and similar jet projecting 
machines 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
 - Other appliances: 8486.40  - Machines and apparatus specified 
in Note 9 (c) to this Chapter  
842481 -- Agricultural or horticultural 8486.90  - Parts and accessories   
8424.89 -- Othe r    
8424.90 - Parts    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.24 Mechanical appliances (wheth er or not hand-operated) for 
projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar 
appliances; steam or sand blasting machines and similar jet 
projecting machines. As specified for
 
subheadings CTH; or 35% value-
added rule 
8424.10 - Fire extinguishers, whether or not charged  CTSH   
8424.20 - Spray guns and similar appliances  CTSH   
8424.30 - Steam or sand blasting machines and similar jet projecting 
machines CTSH   
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH   
8424.89 --   Othe r CTSH   
8424.90 - Parts CTH  
 
 
HS 200280 Description Primary rules 
84.24 Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet 
projecting machines. As specified for subheadings CTH; or or 35% value-
added rule 
8424.10 - Fire extinguishers, whether or not charged  CTSH   
8424.20 - Spray guns and similar appliances  CTSH   
8424.30 - Steam or sand blasting machines and similar jet 
projecting machines As specified for split  
subheading CTH except from 
85.01;or change from 
8424.30(a); or 35% 
value-added rule 
8424.30(a) Electro-mechanical tools for working in the hand, 
with self-contained electric motor CTSHS, except from 
subheading 8467.29, split 
subheadings ex8414.80(a), 
ex8419.39(a), ex8419.89(a), ex8422.30(a) or ex8422.40(a)  
8424.30(b) Other CTSHS   
 - Other appliances:   
8424.81 --  Agricultural or horticultural CTSH   
8424.89 --  Othe r CTSH   
8424.90 - Parts As specified for split  
subheading CTH except from 
85.01;or change from 
8424.30(a); or 35% 
value-added rule 
                                               
80 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 180 - 
 
  HS 200280 Description Primary rules 
8424.90(a) Of electro-mechanical tools for working in the 
hand, with self-contained electric motor CTH, except from split 
subheadings ex8414.90(a),ex8419.90(a), ex8422.90(a), ex8467.91(a) 
or ex8467.99(a); or change 
from split subheading ex8424.90(b)  
8424.90(b) Other CTH or change from split 
subheading ex8424.90(a)  
 
HS 2007 Description Primary rules 
84.24 Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or spraying liquids or powders;  fire extinguishers, whether or not charged; spray 
guns and similar appliances; steam or sand 
blasting machines and similar jet projecting machines. As specified for subheadings
 CTH; or or 35% value-
added rule 
8424.10 - Fire extinguishers, whether or not charged  CTSH   
8424.20 - Spray guns and similar appliances  CTSH   
8424.30 - Steam or sand blasting machines and similar 
jet projecting machines As specified for split subheading  CTH except from 85.01; 
or change from 
8424.30(a); or 35% 
value-added rule 
8424.30(a) Electro-mechanical tools for working in the 
hand, with self-contained electric motor CTSHS, except from subheading 
8467.29, split subheading ex8414.80(a), ex8419.39(a), ex8419.89(a), ex8422.30(a) or ex8422.40(a)  
8424.30(b) Other CTSHS   
 - Other appliances:   
8424.81 --   Agricultural or horticultural CTSH   
8424.89 --   Othe r CTSH, except from split 
subheadings ex8486.20(c) or 
ex8486.30(b)  
8424.90 - Parts As specified for split subheading  CTH except from 85.01; 
or change from 
8424.30(a); or 35% 
value-added rule 
8424.90(a) Of electro-mechanical tools for working in the 
hand, with self-contained electric motor CTH, except from split 
subheadings ex8414.90(a), ex8419.90(a), ex8422.90(a), ex8467.91(a), ex8467.99(a) or 
ex8486.90(c); or change from 
split subheading ex8424.90(b)  
8424.90(b) Other CTH or change from split 
subheading ex8424.90(a)  
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 8424 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening the scope of the RoO.  
 
 However, the Secretariat is of the view that the CTH rule is enough for subheading 8424.90 
and would suggest deleting the newly created exceptions. 
 
198.  Heading 84.25 
(a) HS Change 
HS2002 Description HS 2007  Description  Reason for change  
84.25 Pulley-tackle and hoists other 
than skip hoists; winches and capstans; jacks. 84.25
 Pulley tackle and hoists other 
than skip hoists; winches and capstans; jacks. Deletion of subheading 
8425.20 because of the low volume of trade. 
 -  Pulley tackle and hoists other 
than skip hoists or hoists of a 
kind used for raising vehicles:  - Pulley tackle and hoists other 
than skip hoists or hoists of a 
kind used for raising vehicles:  
8425.11 -- Powered by electric moto r 8425.11  -- Powered by electric moto r  
8425.19 -- Othe r 8425.19  -- Other  
8425.20 - Pit-head winding gear; 
winches specially designed for 
use underground - (deleted)   JOB/RO/3/Rev.1 
 
- 181 - 
 
  HS2002 Description HS 2007  Description  Reason for change  
 - Other winches; capstans:  - Other winches; capstans:   
8425.31 -- Powered by electric moto r 8425.31  -- Powered by electric moto r  
8425.39 -- Othe r 8425.39  -- Other  
 - Jacks; hoists of a kind used for 
raising vehicles:  - Jacks; hoists of a kind used for 
raising vehicles:  
8425.41 -- Built-in jacking systems of a 
type used in garages 8425.41  -- Built-in jacking systems of a 
type used in garages  
8425.42 -- Other jacks and hoists, 
hydraulic 8425.42  -- Other jacks and hoists, 
hydraulic  
8425.49 -- Othe r 8425.49  -- Other  
 
(b) Technical Rectification 
HS1996 Description Primary rules 
84.25 Pulley-tackle and hoists other than skip hoists; 
winches and capstans; jacks. CTH CTH, except from heading 84.31; or 
35% value-added rule. 
 
HS2002 Description Primary rules 
84.25 Pulley-tackle and hoists other than skip hoists; 
winches and capstans; jacks. CTH CTH, except from heading 84.31; or 
35% value-added rule. 
 
HS2007 Description Primary rules 
84.25 Pulley-tackle and hoists other than skip hoists; 
winches and capstans; jacks. CTH CTH, except from heading 84.31; or 
35% value-added rule. 
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature occurs at subh eading level and does not alter the scope of 
the rule, which is set out at heading level.  Th erefore, no modification is needed; the rule 
can be transposed directly. 
 
199.  Heading 84.28 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.28 Other lifting, handling, loading or 
unloading machinery (for example, 
lifts, escalators, conveyors, and teleferics). 84.28
 Other lifting, handling, loading or 
unloading machinery (for 
example, lifts, escalators, conveyors, and teleferics). Deletion of subheading 
8428.50 because of the 
low volume of trade. 
8428.10 - Lifts and skip hoists 8428.10  - Lifts and skip hoists   
8428.20 - Pneumatic elevators and 
conveyors 8428.20  - Pneumatic elevators and 
conveyors  
 - Other continuous-action 
elevators and conveyors, for goods 
or materials:  - Other continuous-action 
elevators and conveyors, for 
goods or materials:  
8428.31 -- Specially designed for 
underground use 8428.31  -- Specially designed for 
underground use  
8428.32 -- Other, bucket type 8428.32  -- Other, bucket type   
8428.33 -- Other, belt type 8428.33  -- Other, belt type   
8428.39 -- Othe r 8428.39  -- Other  
8428.40 - Escalators and moving walkways 8428.40  - Escalators and moving 
walkways  
8428.50 - Mine wagon pushers, locomotive 
or wagon traversers, wagon 
tippers and similar railway wagon 
handling equipment - (deleted)   
8428.60 - Teleferics, chai r-lifts, ski-
draglines; traction mechanisms for funiculars 8428.60
 - Teleferics, chai r-lifts, ski-
draglines; traction mechanisms for funiculars  
8428.90 - Other machinery 8428.90  - Other machinery   
  84.86  Machines and apparatus of a kind 
used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated 
circuits or flat panel displays; 
machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 8486 has 
been created for machines for the manufacture of semiconductors and flat 
screen systems. JOB/RO/3/Rev.1 
 
- 182 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
  8486.20  - Machines and apparatus for the 
manufacture of semiconductor 
devices or of electronic integrated 
circuits  
  8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
  8486.40  - Machines and apparatus 
specified in Note 9 (c) to this 
Chapter  
  8486.90  - Parts and accessories   
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.28 Other lifting, handling, loading or unloading machinery (for 
example, lifts, escalators, conveyors, and teleferics). CTH CTH, except from heading 84.31; or 
35% value-added rule 
 
 
HS2002 Description  Primary rules 
84.28 Other lifting, handling, loading or unloading machinery (for 
example, lifts, escalators, conveyors, and teleferics). CTH CTH, except from heading 84.31; or 
35% value-added rule 
 
HS2007 Description Primary rules 
84.28 Other lifting, handling, loading or unloading 
machinery (for example, lifts, escalators, 
conveyors, and teleferics). CTH, except from split 
subheading ex8486.40(a) or 
ex8486.40(b) CTH, except from heading 
84.31; or 35% value-added 
rule 
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 8428 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening 
the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for heading 8428 and would suggest deleting the newly created exceptions. 
 
200.  Heading 84.31 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.31 Parts suitable for use solely 
or principally with the machinery of headings 84.25 to 84.30. 84.86
 Machines and apparatus of a kind used 
solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic 
integrated circuits or flat panel displays; 
machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 8486 has 
been created for machines for the manufacture of 
semiconductors and flat 
screen systems. 
8431.10 - Of machinery of heading 
84.25 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8431.20 - Of machinery of heading 
84.27 8486.20  - Machines and apparatus for the 
manufacture of semiconductor devices or of electronic integrated circuits  
 - Of machinery of heading 
84.28: 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
8431.31 -- Of lifts, skip hoists or 
escalators 8486.40  - Machines and apparatus specified in 
Note 9 (c) to this Chapter  
8431.39 -- Othe r 8486.90  - Parts and accessories   
 - Of machinery of heading 
84.26, 84.29 or 84.30:    
8431.41 -- Buckets, shovels, grabs 
and grips    
8431.42 -- Bulldozer or angledozer 
blades    
8431.43 -- Parts for boring or 
sinking machinery of 
subheading 8430.41 or 
8430.49    
8431.49 -- Othe r    
 JOB/RO/3/Rev.1 
 
- 183 - 
 
  (b) Technical Rectification 
HS1996 Description  Primary rules 
84.31 Parts suitable for use solely or principally with the machinery of 
headings 84.25 to 84.30. CTH CTH 
 
HS2002 Description  Primary rules 
84.31 Parts suitable for use solely or principally with the machinery of 
headings 84.25 to 84.30. CTH CTH 
 
HS2007 Description  Primary rules 
84.31 Parts suitable for use solely or principally with the machinery of 
headings 84.25 to 84.30. CTH, except from split 
subheading ex8486.90(d) CTH 
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 84.31 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for heading 94.31 and would suggest deleting the newly created exceptions. 
 201.  Heading 84.42 
(a) HS Change  
HS2002 Description HS2007  Description  Reason for change  
84.42 Machinery, apparatus and equipment 
(other than the machine-tools of headings 84.56 to 84.65), for type-
founding or type-setting, for 
preparing or making 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). 84.42
 Machinery, apparatus and 
equipment (other than the machine-tools of headings 84.56 
to 84.65) for preparing or making 
plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic 
stones, prepared for printing 
purposes (for example, planed, grained or polished). Deletion of subheading 
8442.10 and 8442.20 because of the low 
volume of trade 
8442.10 - Phototype-setting and composing 
machines - (deleted)   
8442.20 - Machinery, apparatus and 
equipment for type-setting or composing by other processes, with 
or without founding device -
 (deleted)   
8442.30 - Other machinery, apparatus and 
equipment 8442.30  - Machinery, apparatus and 
equipment  
8442.40 - Parts of the foregoing machinery, 
apparatus or equipment 8442.40  - Parts of the foregoing 
machinery, apparatus or 
equipment  
8442.50 - Printing type, blocks, plates, 
cylinders and other printing 
components; blocks, plates, cylinders 
and lithographic stones, prepared for 
printing purposes (for example, 
planed, grained or polished) 8442.50  - Plates, cylinders and other 
printing components; plates, 
cylinders and lithographic stones, 
prepared for printing purposes 
(for example, planed, grained or 
polished)  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.42 Machinery, apparatus and equipment (other than the machine-
tools of headings 84.56 to 84.65), for type-founding or type-setting, for preparing or making printing blocks, plates, cylinders 
or other printing components; printing type, blocks, plates, 
cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). As specified for
 
subheading CTH; or 35% 
value-added rule 
8442.10 - Phototype-setting and composing machines  CTSH   
8442.20 - Machinery, apparatus and equipment for type-setting or 
composing by other processes, with or without founding device CTSH   
8442.30 - Other machinery, apparatus and equipment  CTSH   
8442.40 - Parts of the foregoing machinery, apparatus or equipment  CTH  JOB/RO/3/Rev.1 
 
- 184 - 
 
  HS1996 Description  Primary rules 
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  
 
 
HS2002 Description  Primary rules 
84.42 Machinery, apparatus and equipment (other than the machine-
tools of headings 84.56 to 84.65), for type-founding or type-
setting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders 
and lithographic stones, prepared for printing purposes (for 
example, planed, grained or polished). As specified for
 
subheading CTH; or 35% 
value-added rule 
8442.10 - Phototype-setting and composing machines  CTSH   
8442.20 - Machinery, apparatus and equipment for type-setting or 
composing by other processes, with or without founding device CTSH   
8442.30 - Other machinery, apparatus and equipment  CTSH   
8442.40 - Parts of the foregoing machinery, apparatus or equipment  CTH  
8442.50 - Printing type, blocks, plates, cylinders and other printing 
components; blocks, plates, cylinders and lithographic stones, 
prepared for printing purposes (for example, planed, grained or 
polished) CTH  
 
HS 2007 Description  Primary rules 
84.42 Machinery, apparatus and equipment (other than the machine-
tools of headings 84.56 to 84.65), for type-founding or type-
setting, for preparing or making printing blocks, plates, 
cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). As specified for
 
subheading CTH; or 35% 
value-added rule 
8442.30 - Machinery, apparatus and equipment  As specified for  
split subheadings  
ex8442.30(a) -- Phototype-setting and composing machines  CTSHS   
ex8442.30(b) -- Machinery, apparatus and equipment for type-setting or 
composing by other processes, with or without founding device CTSHS   
ex8442.30(c) --Othe r CTSHS   
8442.40 - Parts of the foregoing machinery, apparatus or equipment  CTH  
8442.50 - Printing type, blocks, plates, cylinders and other printing 
components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or 
polished) CTH
  
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subheadings 8442.10 and 8442.20 entails the 
transfer of the products to HS2007 subhea ding 8442.30.  Therefore, the rule can be 
transposed by splitting subheading 8442.30 and setting a "CTSHS" rule for each split. 
 
202.  Heading 84.43 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.43 Printing machinery used for 
printing by means of the printing type, blocks, plates, cylinders and other printing components of 
heading 84.42; ink-jet printing 
machines, other than those of heading 84.71; machines for uses ancillary to printing. 84.43
 Printing machinery used for 
printing by means of plates, cylinders and other printing components of heading 84.42; 
other printers, copying machines 
and facsimile machines, whether or not combined; parts and accessories thereof. Amendments made due 
to technological progress in the high technology sector, notably 
concerning the 
classification of apparatus with multiple reproduction functions. 
 - Offset printing machinery:  - Printing machinery used for 
printing by means of plates, 
cylinders and other printing 
components of heading 84.42:  
8443.11 -- Reel fed 8443.11  -- Offset printing machinery, reel-
fed  JOB/RO/3/Rev.1 
 
- 185 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8443.12 -- Sheet fed, office type (sheet 
size not exceeding 22 x 36 cm) 8443.12  -- Offset printing machinery, 
sheet-fed, office type (using 
sheets with one side not exceeding 
22 cm and the other side not 
exceeding 36 cm in the unfolded 
state)  
  8443.13  -- Other offset printing machinery   
  8443.14  -- Letterpress printing machinery, 
reel fed, excluding flexographic 
printing  
  8443.15  -- Letterpress printing machinery, 
other than reel fed, excluding flexographic printing  
  8443.16  -- Flexographic printing machinery   
  8443.17  -- Gravure printing machinery   
8443.19 -- Othe r 8443.19  -- Other  
 - Letterpress printing machinery, 
excluding flexographic printing: - (deleted)   
8443.21 -- Reel fed - (deleted)   
8443.29 -- Othe r -  (deleted)   
8443.30 - Flexographic printing machinery  - Other printers, copying machines 
and facsimile machines, whether 
or not combined:  
  8443.31  -- Machines which perform two or 
more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing 
machine or to a network  
  8443.32  -- Other, capable of connecting to 
an automatic data processing 
machine or to a network  
  8443.39  -- Other  
8443.40 - Gravure printing machinery - (deleted)   
 - Other printing machinery:  (deleted)   
8443.51 -- Ink-jet printing machines - (deleted)   
8443.59 -- Othe r -  (deleted)   
8443.60 - Machines for uses ancillary to 
printing - (deleted)   
8443.90 - Parts  - Parts and accessories:   
  8443.91  -- Parts and accessories of printing 
machinery used for printing by 
means of plates, cylinders and 
other printing components of 
heading 84.42  
  8443.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.43  Printing machinery, including in k-jet printing machines, other than 
those of heading 84.71; machines for uses ancillary to printing As specified for  
subheadings CTH; or 35% 
value-added rule 
 - Offset printing machinery:   
8443.11 -- Reel fed CTSH   
8443.12 -- Sheet fed, office type (sheet size not exceeding 22  x 36 cm) CTSH   
8443.19 -- Othe r CTSH   
 - Letterpress printing machinery, excluding flexographic printing:    
8443.21 -- Reel fed CTSH   
8443.29 -- Othe r CTSH   
8443.30 - Flexographic printing machinery CTSH   
8443.40 - Gravure printing machinery CTSH   
 - Other printing machinery:   
8443.51 -- Ink-jet printing machines CTSH   
8443.59 -- Othe r CTSH   
8443.60 - Machines for uses ancillary to printing  CTSH   
8443.90 - Parts CTH  
 
 
HS2002 Description  Primary rules 
84.43 Printing machinery used for printing by means of the printing type, 
blocks, plates, cylinders and other printing components of heading 84.42; ink-jet printing machines, other than those of heading 84.71; machines for uses ancillary to printing. As specified for
 
subheadings CTH; or 35% 
value-added rule 
 - Offset printing machinery:   
8443.11 -- Reel fed CTSH   
8443.12 -- Sheet fed, office type (sheet size not exceeding 22  x 36 cm) CTSH   
8443.19 -- Othe r CTSH   
 - Letterpress printing machinery, excluding flexographic p rinting:    JOB/RO/3/Rev.1 
 
- 186 - 
 
  HS2002 Description  Primary rules 
8443.21 -- Reel fed CTSH   
8443.29 -- Othe r CTSH   
8443.30 - Flexographic printing machinery CTSH   
8443.40 - Gravure printing machinery CTSH   
 - Other printing machinery:   
8443.51 -- Ink-jet printing machines CTSH   
8443.59 -- Othe r CTSH   
8443.60 - Machines for uses ancillary to printing  CTSH   
8443.90 - Parts CTH  
 
HS2007 Description  Primary rules 
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 
 - 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 22 cm and the other side not exceeding 
36 cm 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 -- Flexog raphic printing machinery CTSH   
8443.17 -- Gravure printing machinery CTSH   
8443.19 -- Othe r 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 -- Othe r 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 -- Othe r CTH, except from 
split headings 
ex8473(a), 
84.73(b), 84.73(c) or subheading ex8517.70(a)  
 
(c) Comments by the Secretariat 
 Following the reorganization of heading 8443 in the HS2007 nomenclature, the creation of 
new exceptions may be necessary to prevent wi dening the scope of the RoO.  However, the 
Secretariat is of the view that the CTH rule is enough for subheading 8443.99 and would suggest deleting the newly created exceptions. 
 
203.  Heading 84.48 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.48 Auxiliary machinery for use with 
machines of heading 84.44, 
84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and 
accessories suitable for use solely 
or principally with the machines of this heading or of heading 84.44, 84.48
 Auxiliary machinery for use with 
machines of heading 84.44, 84.45, 
84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and 
accessories suitable for use solely 
or principally with the machines of this heading or of heading 84.44, Deletion of subheading 
8448.41 because of the 
low volume of trade, JOB/RO/3/Rev.1 
 
- 187 - 
 
  HS2002 Description HS2007  Description  Reason for change  
84.45, 84.46 or 84.47 (for 
example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds 
and heald-frames, hosiery 
needles). 84.45, 84.46 or 84.47 (for 
example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds 
and heald-frames, hosiery 
needles). 
 - Parts and accessories of weaving 
machines (looms) or of their 
auxiliary machinery:  - Parts and accessories of weaving 
machines (looms) or of their 
auxiliary machinery:  
8448.41 -- Shuttles -  (deleted)   
8448.42 -- Reeds for looms, healds and 
heald-frames 8448.42  -- Reeds for looms, healds and 
heald-frames  
8448.49 -- Othe r 8448.49  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Primary rules 
84.48 Auxiliary machinery for use with machines of heading  84.44, 
84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, 
automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, 
combs, extruding nipples, shuttles, healds and heald-frames, 
hosiery needles). As specified for
 
subheadings CTH; or 35% 
value-added rule 
 - Auxiliary machinery for machines of heading No.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   
8448.19 -- Othe r CTSH   
8448.20 -- Parts and accessories of machines of heading No.84.44 or of 
their auxiliary machinery CTH  
 - Parts and accessories of machines of heading No.84.45 or of 
their auxiliary machinery:   
8448.31 -- Card clothing CTH   
8448.32 -- Of machines for preparing textile fibres, other than card 
clothing CTH  
8448.33 -- Spindles, spindle flyers, sp inning rings and ring travellers  As specified for  
split subheadings  
ex8448.33(a) -- Parts and accessories of machines of heading No.84.45 or of 
their auxiliary machinery: spinning rings and ring travellers CTSHS   
ex8448.33(b) -- Othe r CTH   
8448.39 - Othe r CTH  
 - Parts and accessories of weaving machines (looms) or of their 
auxiliary machinery:   
8448.41 -- Shuttles  CTH  
8448.42 -- Reeds for looms, healds and heald-frames  CTH  
8448.49 -- Othe r CTH  
 - Parts and accessories of machines of heading No.84.47 or of 
their auxiliary machinery:   
8448.51 -- Sinkers, needles and other articles used in forming stitches  CTH  
8448.59 -- Othe r CTH   
 
 
HS2002 Description  Primary rules 
84.48 Auxiliary machinery for use with machines of heading  84.44, 
84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the 
machines of this heading or of heading 84.44, 84.45, 84.46 or 
84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). As specified for
 
subheadings CTH; or 35% 
value-added rule 
 - Auxiliary machinery for machines of heading No.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   
8448.19 -- Othe r CTSH   
8448.20 -- Parts and accessories of machines of heading No.84.44 or of 
their auxiliary machinery CTH  
 - Parts and accessories of machines of heading No.84.45 or of 
their auxiliary machinery:   
8448.31 -- Card clothing CTH   
8448.32 -- Of machines for preparing textile fibres, other than card 
clothing CTH  
8448.33 -- Spindles, spindle flyers, sp inning rings and ring travellers  As specified for  
split subheadings   JOB/RO/3/Rev.1 
 
- 188 - 
 
  HS2002 Description  Primary rules 
ex8448.33(a) -- Parts and accessories of machines of heading No.84.45 or of 
their auxiliary machinery: spinning rings and ring travellers CTSHS   
ex8448.33(b) -- Othe r CTH   
8448.39 - Othe r CTH  
 - Parts and accessories of weaving machines (looms) or of their 
auxiliary machinery:   
8448.41 -- Shuttles  CTH  
8448.42 -- Reeds for looms, healds and heald-frames  CTH  
8448.49 -- Othe r CTH  
 - Parts and accessories of machines of heading No.84.47 or of 
their auxiliary machinery:   
8448.51 -- Sinkers, needles and other articles used in forming stitches  CTH  
8448.59 -- Othe r CTH   
 
HS 2007 Description  Primary rules 
84.48 Auxiliary machinery for use with machines of heading  84.44, 
84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the 
machines of this heading or of heading 84.44, 84.45, 84.46 or 
84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). As specified for
 
subheadings CTH; or 35% 
value-added rule 
 - Auxiliary machinery for machines of heading No.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   
8448.19 -- Othe r CTSH   
8448.20 -- Parts and accessories of machines of heading No.84.44 or of 
their auxiliary machinery CTH  
 - Parts and accessories of machines of heading No.84.45 or of 
their auxiliary machinery:   
8448.31 -- Card clothing CTH   
8448.32 -- Of machines for preparing textile fibres, other than card 
clothing CTH  
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 No.84.45 or of 
their auxiliary machinery: spinning rings and ring travellers CTSHS   
ex8448.33(b) -- Othe r CTH   
8448.39 - Othe r CTH  
 - Parts and accessories of weaving machines (looms) or of their 
auxiliary machinery:   
8448.42 -- Reeds for looms, healds and heald-frames  CTH  
8448.49 -- Othe r  CTH  
 - Parts and accessories of machines of heading No.84.47 or of 
their auxiliary machinery:   
8448.51 -- Sinkers, needles and other articles used in forming stitches  CTH  
8448.59 -- Othe r CTH  
 
(c)  Comments by the Secretariat 
Subheading 8448.41 was deleted and the products are covered in HS2007 subheading 
8448.49.  In HS2002, the rule for both subheadings was "CTH".  Therefore, the rule for 
heading 84.48 can be transposed by the sole elimination of subheading 8448.41. 
204.  Heading 84.56 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.56 Machine-tools for working any 
material by removal of 
material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron 
beam, ionic-beam or plasma 
arc processes. 84.56
 Machine-tools for working 
any material by removal of 
material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-
chemical, electron beam, 
ionic-beam or plasma arc processes. Expansion of the scope of heading 
84.56 to other methods of removing 
material, in particular the cutting by water jet and subheadings 8456.91 and 8456.99 have been transferred to subheadings 8486.20 and 
8456.90, respectively. 
 New heading 84.86 has been created for machines for the manufacture of semiconductors and flat screen 
systems. JOB/RO/3/Rev.1 
 
- 189 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8456.10 - Operated by laser or other 
light or photon beam 
processes 8456.10  - Operated by laser or 
other light or photon beam 
processes  
8456.20 - Operated by ultrasonic 
processes 8456.20  - Operated by ultrasonic 
processes  
8456.30 - Operated by electro-
discharge processes 8456.30  - Operated by electro-
discharge processes  
 - Other: 8456.90  - Other  
8456.91 -- For dry-etching patterns on 
semiconductor materials - (deleted)   
8456.99 -- Othe r - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.56 Machine-tools for working any material by removal of 
material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-
beam or plasma arc processes. CTH
 CTH, except from heading 
84.66; or 35% value-added rule 
 
 
HS2002 Description  Primary rules 
84.56 Machine-tools for working any material by removal of 
material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes. CTH
 CTH, except from heading 
84.66; or 35% value-added rule 
 
HS2007 Description Primary rules 
84.56 Machine-tools for working any material by 
removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron 
beam, ionic-beam or plasma arc processes.  CTH, except from split subheadings 
ex8486.10(c), ex8486.10(d), ex8486.20(d), ex8486.20(e), ex8486.30(c), ex8486.30(d),  
ex8486.30(e), ex8486.30(f) or 
ex8486.40(c) CTH, except from 
heading 84.66; or 35% value-added rule 
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 8456 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for heading 84.56 and would suggest deleting the newly created exceptions. 
 205.  Heading 84.62 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.62 Machine-tools (including presses) 
for working metal by forging, hammering or die-stamping; 
machine-tools (including presses) 
for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal 
carbides, not specified above. 84.86
 Machines and apparatus of a kind 
used solely or principally for the manufacture of semiconductor 
boules or wafers, semiconductor 
devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this Chapter; parts 
and accessories. New heading 84.86 has 
been created for machines for the 
manufacture of 
semiconductors and flat screen systems. 
 - Bending, folding, straightening or 
flattening machines (including 
presses): 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8462.21 -- Numerically controlled 8486.20  - Machines and apparatus for the 
manufacture of semiconductor 
devices or of electronic integrated circuits  
8462.29 -- Othe r 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
  8486.40  - Machines and apparatus specified 
in Note 9 (c) to this Chapter  
  8486.90  - Parts and accessories   
 JOB/RO/3/Rev.1 
 
- 190 - 
 
  (b) Technical Rectification 
HS1996 Description  Primary rules 
84.62 Machine-tools (including presses) for working metal by forging, 
hammering or die-stamping; machine-tools (including presses) for 
working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. As specified for
 
subheading CTH, except from 
heading 84.66; or 
35% value added-rule. 
8462.10 - Forging or die-stamping machines (including presses) and 
hammers CTH  
 - Bending, folding, straightening or flattening machines (including 
presses):   
8462.21 -- Numerically controlled CTSH   
8462.29 -- Othe r CTH   
 - Shearing machines (including presses), other than combined 
punching and shearing machines:   
8462.31 -- Numerically controlled CTSH   
8462.39 -- Othe r CTH  
 - Punching or notching machines (including presses), including 
combined punching and shearing machines:   
8462.41 -- Numerically controlled CTSH   
8462.49 -- Othe r CTH   
 - Other:   
8462.91 -- Hydraulic presses CTH   
8462.99 -- Othe r CTH  
 
 
HS2002 Description  Primary rules 
84.62 Machine-tools (including presses) for working metal by forging, 
hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, 
shearing, punching or notching; presses for working metal or 
metal carbides, not specified above. As specified for
 
subheading CTH, except from 
heading 84.66; or 35% value added-
rule. 
8462.10 - Forging or die-stamping machines (including presses) and 
hammers CTH  
 - Bending, folding, straightening or flattening machines (including 
presses):   
8462.21 -- Numerically controlled CTSH   
8462.29 -- Othe r CTH   
 - Shearing machines (including presses), other than combined 
punching and shearing machines:   
8462.31 -- Numerically controlled CTSH   
8462.39 -- Othe r CTH  
 - Punching or notching machines (including presses), including 
combined punching and shearing machines:   
8462.41 -- Numerically controlled CTSH   
8462.49 -- Othe r CTH   
 - Other:   
8462.91 -- Hydraulic presses CTH   
8462.99 -- Othe r CTH  
 
HS2007 Description  Primary rules 
84.62 Machine-tools (including presses) for wo rking metal by 
forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working 
metal or metal carbides, not specified above. As specified for
 
subheading CTH, except 
from heading 84.66; or 35% value added-
rule. 
8462.10 - Forging or die-stamping machines (including presses) and 
hammers CTH  
 - Bending, folding, straightening or flattening machines 
(including presses):   
8462.21 -- Numerically controlled CTSH, except from split 
subheading ex8486.20(f)   
8462.29 -- Othe r CTH, except from split 
subheading ex8486.20(g)  
 - Shearing machines (including presses), other than combined 
punching and shearing machines:   
8462.31 -- Numerically controlled CTSH   
8462.39 -- Othe r CTH  
 - Punching or notching machines (including presses), including 
combined punching and shearing machines:   
8462.41 -- Numerically controlled CTSH   
8462.49 -- Othe r CTH   
 - Other:   
8462.91 -- Hydraulic presses C TH  
8462.99 -- Othe r CTH  
 JOB/RO/3/Rev.1 
 
- 191 - 
 
  (c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 8456 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening 
the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for headings 8462.21 and 8462.29 and would suggest deleting the newly created 
exceptions. 
 206.  Heading 84.64 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.64 Machine-tools for working 
stone, ceramics, concrete, asbestos-cement or like 
mineral materials or for cold 
working glass. 84.86
 Machines and apparatus of a kind used 
solely or principally for the manufacture of semiconductor boules or wafers, 
semiconductor devices, electronic 
integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 84.86 has 
been created for machines for the 
manufacture of 
semiconductors and flat screen systems. 
8464.10 - Sawing machines 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8464.20 - Grinding or polishing 
machines 8486.20  - Machines and apparatus for the 
manufacture of semiconductor devices or 
of electronic integrated circuits  
8464.90 - Othe r 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
  8486.40  - Machines and apparatus specified in 
Note 9 (c) to this Chapter  
  8486.90  - Parts and accessories   
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.64 Machine-tools for working stone, ceramics, concrete, 
asbestos-cement or like mineral materials or for cold working glass. CTH
 CTH, except from 
heading 84.66; or 35% value-added rule 
 
 
HS2002 Description  Primary rules 
84.64 Machine-tools for working stone, ceramics, concrete, 
asbestos-cement or like mineral materials or for cold 
working glass. CTH CTH, except from 
heading 84.66; or 35% 
value-added rule 
 
HS2007 Description Primary rules  
84.64 Machine-tools for working stone, 
ceramics, concrete, asbestos-
cement or like mineral materials 
or for cold working glass. CTH, except from split subheadings 
ex8486.10(e), ex8486.10(f), ex8486.10(g), 
ex8486.20(h), ex8486.20(i), ex8486.30(g), 
ex8486.30(h) or ex8486.30(i) CTH, except from 
heading 84.66; or 35% 
value-added rule 
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 8464 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening 
the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for heading 84.64 and would suggest deleting the newly created exceptions. 
 207.  Heading 84.65 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.65 Machine-tools (including 
machines for nailing, stapling, glueing or otherwise 
assembling) for working wood, 
cork, bone, hard rubber, hard plastics or similar hard 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 New heading 84.86 has 
been created for machines for the 
manufacture of 
semiconductors and flat screen systems. JOB/RO/3/Rev.1 
 
- 192 - 
 
  HS2002 Description HS2007  Description  Reason for change  
materials. apparatus specified in Note 9 (c) to this 
Chapter; parts and accessories. 
8465.10 - Machines which can carry out 
different types of machining 
operations without tool change 
between such operations 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
 - Other: 8486.20  - Machines  and apparatus for the 
manufacture of semiconductor devices or of electronic integrated circuits  
8465.91 -- Sawing machines 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
8465.92 -- Planing, milling or moulding 
(by cutting) machines 8486.40  - Machines and apparatus specified in 
Note 9 (c) to this Chapter  
8465.93 -- Grinding, sanding or 
polishing machines 8486.90  - Parts and accessories   
8465.94 -- Bending or assembling 
machines    
8465.95 -- Drilling or morticing 
machines    
8465.96 -- Splitting, slicing or paring 
machines    
8465.99 -- Othe r    
 
(b) Technical Rectification  
HS1996 Description  Primary rules 
84.65 Machine-tools (including machines for nailing, stapling, glueing or 
otherwise assembling) for working wood, cork, bone, hard rubber, 
hard plastics or similar hard materials. As specified for  
subheadings CTH, except from 
heading 84.66; or 35% 
value-added rule 
8465.10 - Machines which can carry out different types of machining 
operations without tool change between such operations CTSH   
 - Other:   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding (by cutting) machines  CTH  
8465.93 -- Grinding, sanding or polishing machines  CTH  
8465.94 -- Bending or assembling machines  CTH  
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring machines  CTH  
8465.99 -- Othe r CTH  
 
 
HS2002 Description  Primary rules 
84.65 Machine-tools (including machines for nailing, stapling, 
glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. As specified for
 
subheadings CTH, except from 
heading 84.66; or 35% value-added rule 
8465.10 - Machines which can carry out different types of machining 
operations without tool change between such operations CTSH   
 - Other:   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding (by cutting) machines  CTH  
8465.93 -- Grinding, sanding or polishing machines  CTH  
8465.94 -- Bending or assembling machines CTH   
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring machines  CTH  
8465.99 -- Othe r CTH  
 
HS2007 Description  Primary rules 
84.65 Machine-tools (including machines for nailing, stapling, 
glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. As specified for
 
subheadings CTH, except from 
heading 84.66; or 35% value-added rule 
8465.10 - Machines which can carry out different types of machining 
operations without tool change between such operations CTSH   
 - Other:   
8465.91 -- Sawing machines CTH  
8465.92 -- Planing, milling or moulding (by cutting) machines  CTH  
8465.93 -- Grinding, sanding or polishing machines  CTH  
8465.94 -- Bending or assembling machines CTH   
8465.95 -- Drilling or morticing machines CTH  
8465.96 -- Splitting, slicing or paring machines  CTH  
8465.99 -- Othe r CTH, except from split 
subheading 
ex8486.20(j) or 
ex8486.40(d)  
 JOB/RO/3/Rev.1 
 
- 193 - 
 
  (c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 8456 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening 
the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for subheading 8465.99 and would suggest deleting the newly created exceptions. 
 
208.  Heading 84.66 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.66 Parts and accessories suitable for 
use solely or principally with the 
machines of headings 84.56 to 
84.65, including work or tool holders, self-opening dieheads, dividing heads and other special 
attachments for machine-tools; 
tool holders for any type of tool for working in the hand. 84.86
 Machines and apparatus of a kind 
used solely or principally for the 
manufacture of semiconductor boules 
or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and 
apparatus specified in Note 9 (c) to 
this Chapter; parts and accessories. New heading 84.86 
has been created for 
machines for the 
manufacture of semiconductors and flat screen systems. 
8466.10 - Tool holders and self-opening 
dieheads 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8466.20 - Work holders  8486.20  - Machines and apparatus for the 
manufacture of semiconductor devices or of electronic integrated circuits  
8466.30 - Dividing heads and other special 
attachments for machine-tools 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
 - Other: 8486.40  - Machines and apparatus specified in 
Note 9 (c) to this Chapter  
8466.91 -- For machines of heading 84.64 8486.90  - Parts and accessories   
8466.92 -- For machines of heading 84.65    
8466.93 -- For machines of headings 
84.56 to 84.61    
8466.94 -- For machines of heading 84.62 
or 84.63    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.66 Parts and accessories suitable for use solely or principally with the 
machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. CTH
 CTH 
 
 
HS2002 Description  Primary rules 
84.66 Parts and accessories suitable for use solely or principally with the 
machines of headings 84.56 to 84.65, including work or tool holders, 
self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. CTH
 CTH 
 
HS2007 Description  Primary rules 
84.66 Parts and accessories suitable for use solely or principally with the 
machines of headings 84.56 to 84.65, including work or tool holders, self-
opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. CTH, except from 
split subheadings 
ex8486.90(e) to (k) CTH
 
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 84.66 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for heading 84.66 and would suggest deleting the newly created exceptions. 
 JOB/RO/3/Rev.1 
 
- 194 - 
 
  209.  Heading 84.69 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
84.69 Typewriters other than printers 
of heading 84.71; word-
processing machines. 84.69  Typewriters other than 
printers of heading 
84.43; word-processing 
machines. Amendments made following the 
transfer of printers to heading 
84.43. 
 Subheading 8469.11 to 8469.30 have been deleted because of the low volume of trade. 
 - Automatic typewriters and 
word-processing machines: - (deleted)   
8469.11 -- Word-processing machines -  (deleted)   
8469.12 -- Automatic typewriters - (deleted)   
8469.20 - Other typewriters, electric -  (deleted)   
8469.30 - Other typewriters, non-electric - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.69 Typewriters other than printers of heading 84.71; word-processing 
machines. As specified for  
split headings 45% value-added 
rule 
ex84.69(a) Ciphering high security word processors  CTHS   
ex84.69(b) Othe r CTH  
 
 
HS2002 Description  Primary rules 
84.69 Typewriters other than printers of heading 84.71; word-processing 
machines. As specified for  
split headings 45% value-added 
rule 
ex84.69(a) Ciphering high security word processors  CTHS   
ex84.69(b) Othe r CTH  
 
HS 2007 Description  Primary rules 
84.69 Typewriters other than printers of heading 84.43; word-processing 
machines. As specified for  
split headings 45% value-added 
rule 
ex84.69(a) Ciphering high security word processors  CTHS   
ex84.69(b) Othe r CTH  
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, the scope of the heading has not changed; only its description 
has.  The changes have therefore not affected the RoO, which is set at the split heading 
level. 
 
210.  Heading 84.70 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.70 Calculating machines and pocket-
size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-
issuing machines and similar 
machines, incorporating a calculating device; cash registers. 84.70
 Calculating machines and pocket-
size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-
issuing machines and similar 
machines, incorporating a calculating device; cash registers. Deletion of 
subheading 8470.40 because of the low volume of trade. 
8470.10 - Electronic calculators capable of 
operation without an  external 
source of electric power and pocket-
size data recording, reproducing and 
displaying machines with calculating 
functions 8470.10  - Electronic calculators capable of 
operation without an external source 
of electric power and pocket-size 
data recording, reproducing and 
displaying machines with calculating 
functions  
 - Other digital automatic data 
processing machines:  - Other electronic calculating 
machines:  
8470.21 -- Incorporating a printing device 8470.21  -- Incorporating a printing device  
8470.29 -- Othe r 8470.29  -- Other  
8470.30 - Other calculating machines 8470.30  - Other calculating machines   
8470.40 - Accounting machines -  (deleted)   JOB/RO/3/Rev.1 
 
- 195 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8470.50 - Cash registers  8470.50  - Cash registers   
8470.90 - Othe r 8470.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.70 Calculating machines and pocket-size data recording, reproducing and 
displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar 
machines, incorporating a calculating device; cash registers. CTSH
 45% value-added 
rule 
 
 
HS2002 Description  Primary rules 
84.70 Calculating machines and pocket-size data recording, reproducing and 
displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. CTSH
 45% value-added 
rule 
 
HS 2007 Description  Primary rules 
84.70 Calculating machines and pocket-size data recording, reproducing 
and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and 
similar machines, incorporating a calculating device; cash registers. As specified for
 
subheadings 45% value-
added rule 
8470.10 - Electronic calculators capable of operation without an  external 
source of electric power and pocket-size data recording, 
reproducing and displaying machines with calculating functions CTSH   
 - Other digital automatic data processing machines:    
8470.21 -- Incorporating a printing device  CTSH   
8470.29 -- Othe r CTSH   
8470.30 - Other calculating machines CTSH   
8470.50 - Cash registers CTSH   
8470.90 - Othe r As specified for  
split subheadings  
ex8470.90(a) -- Accounting machines CTSHS   
ex8470.90(b) -- Othe r CTSHS   
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
amendment to the nomenclature requires the creation of new split headings to maintain the structure of the RoO. 
 
211.  Heading 84.71 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.71 Automatic data processing 
machines and units thereof; 
magnetic or optical readers, machines for transcribing data onto data media in coded form 
and machines for processing 
such data, not elsewhere specified or included. 84.71
 Automatic data processing 
machines and units thereof; 
magnetic or optical readers, machines for transcribing data onto data media in coded form 
and machines for processing 
such data, not elsewhere specified or included. The term "digital" has been 
deleted following technological 
progress in the high technology sector and the deletion of subheading 
8471.10 entails the transfer of 
these products to subheadings 8471.30, 8471.41, 8471.49 and 8471.50. 
8471.10 - Analogue or hybrid automatic 
data processing machines - (deleted)   
8471.30 - Portable digital automatic data 
processing machines, weighing not more than 10 kg, consisting of a least a central processing 
unit, a keyboard and a display 8471.30
 - Portable automatic data 
processing machines, weighing not more than 10 kg, consisting of a least a central 
processing unit, a keyboard 
and a display  
 - Other digital automatic data 
processing machines:  - Other automatic data 
processing machines:  
8471.41 -- Comprising in the same 
housing at least a central 
processing unit and an input and output unit, whether or not combined 8471.41
 -- Comprising in the same 
housing at least a central 
processing unit and an input and output unit, whether or not combined  JOB/RO/3/Rev.1 
 
- 196 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8471.49 -- Other, presented in the form 
of systems 8471.49  -- Other, presented in the 
form of systems  
8471.50 - Digital processing units other 
than those of sub-
heading 8471.41 or 8471.49, 
whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units 8471.50
 - Processing units other than 
those of sub-heading 8471.41 
or 8471.49, whether or not 
containing in the same housing one or two of the following types of unit: storage units, input units, 
output units  
8471.60 - Input or output units, whether 
or not containing storage units 
in the same housing 8471.60  - Input or output units, 
whether or not containing 
storage units in the same 
housing See remarks of subheadings 
8528.41, 8528.51 and 
8528.61 
8471.70 - Storage units 8471.70  - Storage units   
8471.80 - Othe runits of automatic data 
processing machines 8471.80  - Other units of automatic 
data processing machines  
8471.90 - Othe r 8471.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.71 Automatic data processing mach ines 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 
8471.10 - Analogue or hybrid automatic data processing machines  CTSH   
8471.30 - Portable digital automatic data processing machines, weighing 
not more than 10 kg, consisting of a least a central processing 
unit, a keyboard and a display CTSH   
 - Other digital automatic data processing machines:    
8471.41 -- Comprising in the same hous ing at least a central processing 
unit and an input and output unit, whether or not combined CTSH   
8471.49 -- Other, presented in the form of systems  CTSH  
(Residual Rule: origin 
of good of subheading 
8471.50)  
8471.50 - Digital processing units other than those of sub-
heading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units CTH
 
(See Primary Rule of 
this Chapter)  
8471.60 - Input or output units, whether or not containing storage units 
in the same housing CTH 
(See Primary Rule of 
this Chapter)  
8471.70 - Storage units CTH  
(See Primary Rule of 
this Chapter)  
8471.80 - Othe runits of automatic data processing machines  As specified for split  
subheadings  
ex8471.80(a) Ciphering high security PC security modules  CTSHS   
ex8471.80(b) Other CTH 
(See Primary Rule of 
this Chapter)  
8471.90 - Othe r CTSH   
 
 
HS 2002 Description  Primary rules 
84.71 Automatic data processing mach ines 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 
8471.10 - Analogue or hybrid automatic data processing machines  CTSH   
8471.30 - Portable digital automatic data processing machines, weighing 
not more than 10 kg, consisting of a least a central processing 
unit, a keyboard and a display CTSH   
 - Other digital automatic data processing machines:    
8471.41 -- Comprising in the same hous ing at least a central processing 
unit and an input and output unit, whether or not combined CTSH   
8471.49 -- Other, presented in the form of systems  CTSH  
(Residual Rule: origin 
of good of subheading 
8471.50)  
8471.50 - Digital processing units other than those of sub-
heading 8471.41 or 8471.49, whether or not containing in the 
same housing one or two of the following types of unit: storage units, input units, output units CTH
 
(See Primary Rule of 
this Chapter)  JOB/RO/3/Rev.1 
 
- 197 - 
 
  HS 2002 Description  Primary rules 
8471.60 - Input or output units, whether or not containing storage units in 
the same housing CTH 
(See Primary Rule of 
this Chapter)  
8471.70 - Storage units CTH  
(See Primary Rule of 
this Chapter)  
8471.80 - Other units of automatic data processing machines  As specified for split  
subheadings  
ex8471.80(a) Ciphering high security PC security modules  CTSHS   
ex8471.80(b) Other CTH 
(See Primary Rule of 
this Chapter)  
8471.90 - Othe r CTSH   
 
HS 2007 Description  Primary rules 
84.71 Automatic data processing mach ines 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 
8471.30 - Portable digital automatic data processing machines, weighing 
not more than 10 kg, consisting of a least a central processing 
unit, a keyboard and a display  As specified for split  
subheading   
ex8471.30(a) -- Analogue or hybrid automatic data processing machines  CTSHS   
ex8471.30(b) -- Othe r 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) -- Othe r 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) -- Othe r 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  
ex8471.80(a) Ciphering high security PC security modules  CTSHS   
ex8471.80(b) Othe r CTH  
(See Primary Rule of 
this Chapter)  
8471.90 - Othe r CTSH   
 
212.  Heading 84.72 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.72 Other office machines (for example, 
hectograph or stencil duplicating machines, addressing machines, 
automatic banknote dispensers, 
coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines perforating or stapling machines). 84.72
 Other office machines (for example, 
hectograph or stencil duplicating machines, addressing machines, 
automatic banknote dispensers, 
coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). Deletion of 
subheading 8472.20 because of the low 
volume of trade. 
8472.10 - Duplicatting machines 8472.10  - Duplicating machines   
8472.20 - Addressing machines and address 
plate embosing machines - (deleted)   JOB/RO/3/Rev.1 
 
- 198 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8472.30 - Machines for sorting or folding mail 
or for inserting mail in envelopes or 
bands, machines for opening, 
closing or sealing mail and machines 
for affixing or cancelling postage 
stamps 8472.30  - Machines for sorting or folding mail 
or for inserting mail in envelopes or 
bands, machines for opening, closing 
or sealing mail and machines for 
affixing or cancelling postage stamps  
8472.90 - Othe r 8472.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.72 Other office machines (for example, hectograph or stencil duplicating 
machines, addressing machines, automatic banknote dispensers, coin-
sorting machines, coin-counting or wrapping machines, pencil-
sharpening machines perforating or stapling machines). As specified for  
split headings 45% value-
added rule 
ex84.72(a) Other ciphering high security office machines of heading 8472.90  CTHS   
ex84.72(b) Othe r CTH  
 
 
HS2002 Description  Primary rules 
84.72 Other office machines (for example, hectograph or stencil duplicating 
machines, addressing machines, automatic banknote dispensers, coin-
sorting machines, coin-counting or wrapping machines, pencil-sharpening machines perforating or stapling machines). As
 specified for  
split headings 45% value-
added rule 
ex84.72(a) Other ciphering high security office machines of heading 8472.90  CTHS   
ex84.72(b) Othe r CTH  
 
HS2007 Description  Primary rules 
84.72 Other office machines (for example, hectograph or stencil duplicating 
machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines perforating or stapling machines). As specified for
 
split headings 45% value-
added rule 
ex84.72(a) Other ciphering high security office machines of heading 8472.90  CTHS, except from 
subheading 
8443.39  
ex84.72(b) Othe r CTH  
 
(c) Comments by the Secretariat 
 No modification has occurred in the nomenclature from HS1996 to HS2002.  In HS2007, the 
deletion of subheading 8472.20 does not alter the scope of the rule, which is set out at split 
h e a d i n g  l e v e l .   I t  s h o u l d  b e  n o t e d  t h a t  s o m e  p r o d u c t s  o f  s u b h e a d i n g  8 4 7 2 . 9 0  w e r e  transferred to subheading 8443.39. Therefore, an  exception was added to the "CTHS" rule of 
split ex84.72(a) 
 213.  Heading 84.73 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.73 Parts and accessories (other 
than covers, carrying cases and the like) suitable for use 
solely or principally with 
machines of headings 84.69 to 84.72. 84.73
 Parts and accessories (other 
than covers, carrying cases and the like) suitable for use 
solely or principally with 
machines of headings 84.69 to 84.72. Articles of subheading 8471.60 have 
been transferred to subheadings 8528.51 and 8528.61. Consequently, 
parts initially classified in subheading 
8473.30 have also been transferred to subheading 8529.90 
8473.10 - Parts and accessories of 
the machines of 
heading 84.69 8473.10  - Parts and accessories of 
the machines of 
heading 84.69  
 - Parts and accessories of 
the machines of heading 84.70:  -
 Parts and accessories of 
the machines of heading 84.70:  
8473.21 -- Of the electronic 
calculating machines of 
subheading 8470.10, 
8470.21 or 8470.29 8473.21  -- Of the electronic 
calculating machines of 
subheading 8470.10, 
8470.21 or 8470.29  
8473.29 -- Othe r 8473.29  -- Other  
8473.30 - Parts and accessories of 
the machines of 
heading 84.71 8473.30  - Parts and accessories of 
the machines of 
heading 84.71  JOB/RO/3/Rev.1 
 
- 199 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8473.40 - Parts and accessories of 
the machines of heading 84.72 8473.40
 - Parts and accessories of 
the machines of heading 84.72  
8473.90 - Parts and accessories 
equally suitable for use with 
machines of two or more of 
the headings 84.69 to 84.72 8473.90  - Parts and accessories 
equally suitable for use with 
machines of two or more of 
the headings 84.69 to 84.72  
 
(b) Technical Rectification 
HS 1996 Description Primary rules 
84.73 Parts and accessories (other than 
covers, carrying cases and the like) 
suitable for use solely or principally 
with machines of headings 84.69 to 84.72. As specified for split headings
 45% value-
added rule 
ex84.73(a)  Plasma display panel, laser printer 
cartridge, inkjet cartridge, printer head 
or sheet feeder of subheading 8473.30 CTHS   
ex8473.(b) Memory modules (for example, SIMMs, 
DIMMs and memory boards) of subheading 8473.30 [CTH, except from heading 85.42]
 
[Subsidiary Rule The country of origin will be the 
country of origin of the integrated circuits]  
ex84.73(c) -- Othe r CTH  
 
 
HS 2002 Description  Primary rules 
84.73 Parts and accessories (other than covers, carrying cases and 
the like) suitable for use solely or principally with machines of headings 84.69 to 84.72. As specified for split headings 45% value-
added rule 
ex84.73(a) Plasma display panel, laser printer cartridge, inkjet cartridge, 
printer head or sheet feeder of subheading 8473.30 CTHS   
ex8473.(b) Memory modules (for example, SIMMs, DIMMs and memory 
boards) of subheading 8473.30 [CTH, except from heading 
85.42] [Subsidiary Rule The country 
of origin will be the country of origin of the integrated 
circuits]  
ex84.73(c) -- Othe r CTH  
 
HS 2007 Description Primary rules 
84.73 Parts and accessories (other than covers, carrying 
cases and the like) suitable for use solely or 
principally with machines of headings 84.69 to 84.72. As specified for split headings 45% value-
added rule 
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) -- Othe r CTH, except from subheading 8443.99  
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  Some products of heading 84.73 were transferred to headings ex84.43, ex84.73, ex85.17, and ex85.29.  Therefore, it was necessary to add addional exceptions to 
each split heading ex84.73 to prevent widening the scope of the rule. 
 214.  Heading 84.77 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.77 Machinery for working rubber or 
plastics or for the manufacture 
of products from these 
materials, not specified or included elsewhere in this 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; New heading 84.86 
has been created for 
machines for the 
manufacture of semiconductors and JOB/RO/3/Rev.1 
 
- 200 - 
 
  HS2002 Description HS2007  Description  Reason for change  
Chapter. machines and apparatus specified in 
Note 9 (c) to this Chapter; parts and accessories. flat screen systems.
 
8477.10 - Injection-moulding machines 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8477.20 - Extruders 8486.20  - Machines and apparatus for the 
manufacture of semiconductor devices or of electronic integrated circuits  
8477.30 - Blow moulding machines 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  
8477.40 - Vacuum moulding machines 
and other thermoforming machines 8486.40
 - Machines and apparatus specified in 
Note 9 (c) to this Chapter  
 - Other machinery for moulding 
or otherwise forming: 8486.90  - Parts and accessories   
8477.51 -- For moulding or retreading 
pneumatic tyres or for moulding or otherwise forming inner tubes    
8477.59 -- Othe r    
8477.80 - Other machinery    
8477.90 - Parts    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.77 Machinery for working rubber or plastics or for the manufacture of 
products from these materials, not specified or included elsewhere in this Chapter. As specified for
 
subheadings CTH; or 35% 
value-added rule. 
8477.10 - Injection-moulding machines CTSH   
8477.20 - Extruders CTSH   
8477.30 - Blow moulding machines CTSH   
8477.40 - Vacuum moulding machines and other thermoforming machines  CTSH   
 - Other machinery for moulding or otherwise forming:    
8477.51 -- For moulding or retreading pneumatic tyres or for moulding or 
otherwise forming inner tubes CTSH   
8477.59 -- Othe r CTSH   
8477.80 - Other machinery  CTSH   
8477.90 - Parts CTH  
 
 
HS2002 Description  Primary rules 
84.77 Machinery for working rubber or plastics or for the manufacture of 
products from these materials, not specified or included elsewhere in this Chapter. As specified for
 
subheadings CTH; or 35% 
value-added rule. 
8477.10 - Injection-moulding machines CTSH   
8477.20 - Extruders CTSH   
8477.30 - Blow moulding machines CTSH   
8477.40 - Vacuum moulding machines and other thermoforming machines  CTSH   
 - Other machinery for moulding or otherwise forming:    
8477.51 -- Fo r moulding or retreading pneumatic tyres or for moulding or 
otherwise forming inner tubes CTSH   
8477.59 -- Othe r CTSH   
8477.80 - Other machinery CTSH   
8477.90 - Parts CTH  
 
HS2007 Description Primary rules 
84.77 Machinery for working rubber or plastics or for the 
manufacture of products from these materials, not specified or included elsewhere in this Chapter. As specified for subheadings CTH; or 35% 
value-added rule. 
8477.10 - Injection-moulding machines CTSH, except from split 
subheading ex8486.40(e)  
8477.20 - Extruders CTSH, except from split 
subheading ex8486.20(k)  
8477.30 - Blow moulding machines CTSH, except from split 
subheading ex8486.20(l)  
8477.40 - Vacuum moulding machines and other thermoforming 
machines CTSH, except from split 
subheading ex8486.40(f)  
 - Other machinery for moulding or otherwise forming:    
8477.51 -- For moulding or retreading pneumatic tyres or for 
moulding or otherwise forming inner tubes CTSH   
8477.59 -- Othe r CTSH, except from split 
subheading ex8486.40(g)  
8477.80 - Other machinery CTSH, except from split 
subheading ex8486.20(m)  
8477.90 - Parts CTH, except from split 
subheading ex8486.90(l)  JOB/RO/3/Rev.1 
 
- 201 - 
 
  (c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 84.77 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening 
the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for subheading 8477.90 and would suggest deleting the newly created exceptions. 
 
215.  Heading 84.79 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.79 Machines and mechanical 
appliances having individual 
functions, not specified or 
included elsewhere in this Chapter. 84.86
 Machines and apparatus of a 
kind used solely or principally 
for the manufacture of 
semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or 
flat panel displays; machines 
and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 85.08 has
 been 
created for vacuum cleaners of 
all kinds and entails the 
transfer of certain products of subheadings 8479.89 and 8479.90 to heading 85.08. 
8479.10 - Machinery for public works, 
building or the like 8479.10  - Machines and apparatus for 
the manufacture of boules or 
wafers  
8479.20 - Machinery for the extraction or 
preparation of animal or fixed vegetable fats or oils 8479.20
 - Machines and apparatus for 
the manufacture of semiconductor devices or of 
electronic integrated circuits  
8479.30 - Presses for the manufacture of 
particle board or fibre building 
board of wood or other ligneous 
materials and other machinery 
for treating wood or cork 8479.30  - Machines and apparatus for 
the manufacture of flat panel 
displays  
8479.40 - Rope or cable-making 
machines 8479.40  - Machines and apparatus 
specified in Note 9 (c) to this Chapter  
8479.50 - Industrial robots, not 
elsewhere specified or included 8479.90  - Parts and accessories  New heading 84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat 
screen systems. 
8479.60 - Evaporative air coolers    
 - Other machines and 
mechanical appliances:    
8479.81 -- For treating metal, including 
electric wire coil-winders    
8479.82 -- Mixing, kneading, crushing, 
grinding, screening, sifting, 
homogenising, emulsifying or 
stirring machines    
8479.89 -- Othe r    
8479.90 - Parts    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.79 Machines and mechanical appliances having individual functions, not 
specified or included elsewhere in this Chapter. As specified for  
subheadings CTH; or 35% 
value-added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre building board 
of wood or other ligneous materials and other machinery for treating 
wood or cork CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH   
8479.90 - Parts CTH  
 JOB/RO/3/Rev.1 
 
- 202 - 
 
  HS2002 Description  Primary rules 
84.79 Machines and mechanical appliances having individual functions, not 
specified or included elsewhere in this Chapter. As specified for  
subheadings CTH; or 35% 
value-added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils CTSH   
8479.30 - Presses fo r the manufacture of particle board or fibre building board 
of wood or other ligneous materials and other machinery for treating 
wood or cork CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH   
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH   
8479.90 - Parts CTH  
 
HS2007 Description  Primary rules 
84.79 Machines and mechanical appliances having individual 
functions, not specified or included elsewhere in this Chapter. As speci fied for  
subheadings CTH; or 35% 
value-added rule 
8479.10 - Machinery for public works, building or the like  CTSH   
8479.20 - Machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils CTSH   
8479.30 - Presses for the manufacture of particle board or fibre 
building board of wood or other ligneous materials and other 
machinery for treating wood or cork CTSH   
8479.40 - Rope or cable-making machines CTSH   
8479.50 - Industrial robots, not elsewhere specified or included  CTSH, except  from split 
subheading ex8486.30(j)  
8479.60 - Evaporative air coolers CTSH   
 - Other machines and mechanical appliances:    
8479.81 -- For treating metal, including electric wire coil-winders  CTSH   
8479.82 -- Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines CTSH   
8479.89 -- Othe r CTSH, except from split 
subheading ex8486.10(h), ex8486.20(n), 
ex8486.30(k), 
ex8486.40(h), subheadings ex8508.19 and ex8508.60  
8479.90 - Parts CTH, except from split 
subheading ex8486.90(m) 
or subheading 8508.70.  
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 84.79 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening 
the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for subheading 8479.90 and would suggest deleting the newly created exceptions. 
 216.  Heading 84.80 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.80 Moulding boxes for metal 
foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal 
carbides, glass, mineral 
materials, rubber or plastics. 84.86
 Machines and apparatus of a kind used 
solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic 
integrated circuits or flat panel displays; 
machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 84.86 
has been created for the manufacture of semiconductors and 
flat screen systems. 
8480.10 - Moulding boxes for metal 
foundry 8486.10  - Machines and apparatus for the 
manufacture of boules or wafers  
8480.20 - Mould bases 8486.20  - Machines and apparatus for the 
manufacture of semiconductor devices or of electronic integrated circuits  
8480.30 - Moulding patterns 8486.30  - Machines and apparatus for the 
manufacture of flat panel displays  JOB/RO/3/Rev.1 
 
- 203 - 
 
  HS2002 Description HS2007  Description  Reason for change  
 - Moulds for metal or metal 
carbides: 8486.40  - Machines and apparatus specified in 
Note 9 (c) to this Chapter  
8480.41 -- Injection or compression 
types 8486.90  - Parts and accessories   
8480.49 -- Othe r    
8480.50 - Moulds for glass     
8480.60 - Moulds for mineral materials    
 - Moulds for rubber or plastics:    
8480.71 -- Injection or compression 
types    
8480.79 -- Othe r    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds 
for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. CTH
 CTH 
 
 
HS2002 Description  Primary rules 
84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds 
for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. CTH
 CTH 
 
HS2007 Description  Primary rules 
84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; 
moulds for metal (other than ingot moulds), metal carbides, glass, 
mineral materials, rubber or plastics. CTH, except from 
split subheading 
8486.40(i) CTH 
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of subheading 84.80 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for heading 84.80 and would suggest deleting the newly created exceptions. 
 217.  Heading 84.86 
(a) HS Change 
HS2002 Description HS2007 Description  Reason for change  
  84.86 Machines and apparatus of a kind used solely or 
principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic 
integrated circuits or flat panel displays; machines 
and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. New heading 84.86 has 
been created for machines for the manufacture of 
semiconductors and flat 
screen systems. 
  8486.10 - Machines and apparatus for the manufacture of 
boules or wafers  
  8486.20 - Machines and apparatus for the manufacture of 
semiconductor devices or of electronic integrated circuits  
  8486.30 - Machines and apparatus for the manufacture of flat 
panel displays  
  8486.40 - Machines and apparatus specified in Note 9 (c) to 
this Chapter  
  8486.90 - Parts and accessories   
 
(b) Technical Rectification 
HS 2007 Description  Primary rules 
84.86 Machines and apparatus of a kind used solely or 
principally for the manufacture of semiconductor 
boules or wafers, semiconductor devices, electronic 
integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories.   
8486.10 - Machines and apparatus for the manufacture of 
boules or wafers As specified for split  
subheadings   JOB/RO/3/Rev.1 
 
- 204 - 
 
  HS 2007 Description  Primary rules 
ex8486.10(a) -- "Machinery, plant or laboratory equipment, other 
than non-electric instantaneous or storage water heaters, medical surgical or laboratory sterilisers, dryers or rectifying plant, heat exchange products, 
other machinery, plant and equipment for making 
hot drinks or for cooking or heating food" CTSHS, except from split 
subheading 8419.89(a)  
ex8486.10(b) -- products classified in HS2002 subheading 8421.19  CTSHS, except from 
subheading 8421.19  
ex8486.10(c) -- products classifi ed in HS2002 subheading 8456.10  CTSHS   
ex8486.10(d) -- products classified in HS2002 subheading 8456.99  CTSHS,   
ex8486.10(e) -- products classifi ed in HS2002 subheading 8464.10  CTSHS   
ex8486.10(f) -- products classified in HS2002 subheading 8464.20  CTSHS   
ex8486.10(g) -- products classifi ed in HS2002 subheading 8464.90  CTSHS   
ex8486.10(h) -- products classified in HS2002 subheading 8479.89  CTSHS   
ex8486.10(i) -- products classifi ed in HS2002 subheading 8514.10  CTSHS   
ex8486.10(j) -- products classified in HS2002 subheading 8514.20  CTSHS   
ex8486.10(k) -- products classifi ed in HS2002 subheading 8514.30  CTSHS   
ex8486.10(l) -- products classified in HS2002 subheading 8543.89  CTSHS   
8486.20 - Machines and apparatus for the manufacture of 
semiconductor devices or of electronic integrated 
circuits As specified for split  
subheadings   
ex8486.20(a) -- products classified in HS2002 subheading 8419.89  CTSHS   
ex8486.20(b) -- products classifi ed in HS2002 subheading 8421.19  CTSHS   
ex8486.20(c) -- products classified in HS2002 subheading 8424.89  CTSHS   
ex8486.20(d) -- products classifi ed in HS2002 subheading 8456.10  CTSHS  
ex8486.20(e) -- products classified in HS2002 subheading 8456.91  CTSHS   
ex8486.20(f) -- products classified in HS2002 subheading 8462.21  CTSHS   
ex8486.20(g) -- products classified in HS2002 subheading 8462.29  CTSHS   
ex8486.20(h) -- products classifi ed in HS2002 subheading 8464.20  CTSHS   
ex8486.20(i) -- products classified in HS2002 subheading 8464.90  CTSHS   
ex8486.20(j) -- products classifi ed in HS2002 subheading 8465.99  CTSHS   
ex8486.20(k) -- products classified in HS2002 subheading 8477.20  CTSHS   
ex8486.20(l) -- products classifi ed in HS2002 subheading 8477.30  CTSHS   
ex8486.20(m) -- products classified in HS2002 subheading 8477.80  CTSHS   
ex8486.20(n) -- products classifi ed in HS2002 subheading 8479.89  CTSHS   
ex8486.20(o) -- products classified in HS2002 subheading 8514.10  CTSHS   
ex8486.20(p) -- products classifi ed in HS2002 subheading 8514.20  CTSHS   
ex8486.20(q) -- products classified in HS2002 subheading 8514.30  CTSHS   
ex8486.20(r) -- products classifi ed in HS2002 subheading 8515.80  CTSHS   
ex8486.20(s) -- products classified in HS2002 subheading 8543.11  CTSHS   
ex8486.20(t) -- products classifi ed in HS2002 subheading 8543.89  CTSHS   
ex8486.20(u) -- products classified in HS2002 subheading 9010.41  CTSHS   
ex8486.20(v) -- products classifi ed in HS2002 subheading 9010.42  CTSHS   
ex8486.20(w) -- products classified in HS2002 subheading 9010.49  CTSHS   
8486.30 - Machines and apparatus for the manufacture of flat 
panel displays As specified for split  
subheadings   
ex8486.30(a) -- products classified in HS2002 subheading 8421.19  CTSHS   
ex8486.30(b) -- products classifi ed in HS2002 subheading 8424.89  CTSHS   
ex8486.30(c) -- products classified in HS2002 subheading 8456.10  CTSHS   
ex8486.30(d) -- products classifi ed in HS2002 subheading 8456.20  CTSHS  
ex8486.30(e) -- products classified in HS2002 subheading 8456.30  CTSHS   
ex8486.30(f) -- products classified in HS2002 subheading 8456.99  CTSHS   
ex8486.30(g) -- products classified in HS2002 subheading 8464.10  CTSHS   
ex8486.30(h) -- products classifi ed in HS2002 subheading 8464.20  CTSHS   
ex8486.30(i) -- products classified in HS2002 subheading 8464.90  CTSHS   
ex8486.30(j) -- products classifi ed in HS2002 subheading 8479.50  CTSHS   
ex8486.30(k) -- products classified in HS2002 subheading 8479.89  CTSHS   
ex8486.30(l) -- products classifi ed in HS2002 subheading 8543.89  CTSHS   
ex8486.30(m) -- products classified in HS2002 subheading 9010.50  CTSHS   
8486.40 - Machines and apparatus specified in Note 9 (c) to 
this Chapter As specified for split  
subheadings   
ex8486.40(a) -- products classified in HS2002 subheading 8428.39  CTSHS   
ex8486.40(b) -- products classifi ed in HS2002 subheading 8428.90  CTSHS   
ex8486.40(c) -- products classified in HS2002 subheading 8456.99  CTSHS   
ex8486.40(d) -- products classifi ed in HS2002 subheading 8465.99  CTSHS   
ex8486.40(e) -- products classified in HS2002 subheading 8477.10  CTSHS   
ex8486.40(f) -- products classified in HS2002 subheading 8477.40  CTSHS   
ex8486.40(g) -- products classified in HS2002 subheading 8477.59  CTSHS   
ex8486.40(h) -- products classifi ed in HS2002 subheading 8479.89  CTSHS   
ex8486.40(i) -- products classified in HS2002 subheading 8480.71  CTSHS   
ex8486.40(j) -- products classifi ed in HS2002 subheading 8515.19  CTSHS   
ex8486.40(k) -- products classified in HS2002 subheading 8515.21  CTSHS   
ex8486.40(l) -- products classifi ed in HS2002 subheading 8515.29  CTSHS   
ex8486.40(m) -- products classified in HS2002 subheading 8515.80  CTSHS   
ex8486.40(n) -- products classifi ed in HS2002 subheading 8543.89  CTSHS   
ex8486.40(o) -- products classified in HS2002 subheading 9011.10  CTSHS   
ex8486.40(p) -- products classifi ed in HS2002 subheading 9011.20  CTSHS   
ex8486.40(q) -- products classified in HS2002 subheading 9012.10  CTSHS   
ex8486.40(r) -- products classifi ed in HS2002 subheading 9017.20  CTSHS   JOB/RO/3/Rev.1 
 
- 205 - 
 
  HS 2007 Description  Primary rules 
8486.90 - Parts and accessories As specified for split  
subheadings   
ex8486.90(a) -- products classifi ed in HS2002 subheading 8419.90  CTSHS   
ex8486.90(b) -- products classified in HS2002 subheading 8421.91  CTSHS   
ex8486.90(c) -- products classifi ed in HS2002 subheading 8424.90  CTSHS   
ex8486.90(d) -- products classified in HS2002 subheading 8431.39  CTSHS   
ex8486.90(e) -- products classifi ed in HS2002 subheading 8466.10  CTSHS   
ex8486.90(f) -- products classified in HS2002 subheading 8466.20  CTSHS   
ex8486.90(g) -- products classifi ed in HS2002 subheading 8466.30  CTSHS   
ex8486.90(h) -- products classified in HS2002 subheading 8466.91  CTSHS   
ex8486.90(i) -- products classifi ed in HS2002 subheading 8466.92  CTSHS   
ex8486.90(j) -- products classified in HS2002 subheading 8466.93  CTSHS   
ex8486.90(k) -- products classifi ed in HS2002 subheading 8466.94  CTSHS   
ex8486.90(l) -- products classified in HS2002 subheading 8477.90  CTSHS   
ex8486.90(m) -- products classifi ed in HS2002 subheading 8479.90  CTSHS   
ex8486.90(n) -- products classified in HS2002 subheading 8514.90  CTSHS   
ex8486.90(o) -- products classifi ed in HS2002 subheading 8515.90  CTSHS   
ex8486.90(p) -- products classified in HS2002 subheading 8543.90  CTSHS   
ex8486.90(q) -- products classifi ed in HS2002 subheading 9010.90  CTSHS   
ex8486.90(r) -- products classified in HS2002 subheading 9011.90  CTSHS   
ex8486.90(s) -- products classifi ed in HS2002 subheading 9012.90  CTSHS   
ex8486.90(t) -- products classified in HS2002 subheading 9017.90  CTSHS   
 
(c) Comments by the Secretariat 
 The exercise conducted for split subheading ex8486.10(a) should be conducted for all other 
new split headings which have been introduced in the HS2007 nomenclature.  Nevertheless, the Secretariat is of the view that the result of  that exercise would be impractical, as seen 
for split heading 8486.10(a) in the table above.   Therefore, the Secretariat would suggest 
deleting these split subheadings.  The rule for heading 84.86 would, in that case, be 'CTSH'. 
218.  Heading 84.85 and 84.87 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
84.85 Machinery parts, not containing 
electrical connectors, insulators, 
coils, contacts or other electrical 
features, not specified or included elsewhere in this Chapter. 84.87
 Machinery parts, not containing 
electrical connectors, insulators, coils, 
contacts or other electrical features, 
not specified or included elsewhere in this Chapter. Renumbering of 
heading 84.85 and 
subheadings 
8485.10 and 8485.90 
8485.10 - Ships' or boats' propellers and 
blades therefor 8487.10  - Ships' or boats' propellers and blades 
therefor  
8485.90  8487.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
84.85 Machinery parts, not containing electrical connectors, insulators, coils, 
contacts or other electrical features, not specified or included elsewhere in this Chapter. CTH
 CTH 
 
 
HS2002 Description  Primary rules 
84.85 Machinery parts, not containing electrical connectors, insulators, coils, 
contacts or other electrical features, not specified or included elsewhere in 
this Chapter. CTH CTH 
 
HS2007 Description  Primary rules 
84.87 Machinery parts, not containing electrical connectors, insulators, coils, 
contacts or other electrical features, not specified or included elsewhere in 
this Chapter. CTH CTH 
 
(c)  Comments by the Secretariat 
HS2002 heading 84.85 was renumbered in HS2007 as 84.87. The transposition of the rule 
requires the sole renumbering of the heading.  No additional modifications are required. 
 JOB/RO/3/Rev.1 
 
- 206 - 
 
  219.  Heading 85.05 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.05 Electro-magnets; permanent 
magnets and articles intended to 
become permanent magnets after 
magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, 
clutches and brakes; electro-
magnetic lifting heads. 85.05
 Electro-magnets; permanent 
magnets and articles intended to 
become permanent magnets after 
magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and 
brakes; electro-magnetic lifting 
heads. Deletion of 
subheading 8505.30 
because of the low 
volume of trade. 
 - Permanent magnets and articles 
intended to become permanent 
magnets after magnetisation:  - Permanent magnets and articles 
intended to become permanent 
magnets after magnetisation:  
8505.11 -- Of metal 8505.11  -- Of metal   
8505.19 -- Othe r 8505.19  -- Other  
8505.20 - Electro-magnetic couplings, 
clutches and brakes 8505.20  - Electro-magnetic couplings, clutches 
and brakes  
8505.30 - Electro-magnetic lifting heads - (deleted)   
8505.90 - Other, including parts 8505.90  - Other, including parts   
 
(b) Technical Rectification 
HS 1996 Description  Primary rules 
85.05 Electro-magnets; permanent magnets and articles intended to 
become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and 
brakes; electro-magnetic lifting heads. As specified for
 
subheadings and 
split subheadings CTH; or 35% 
value added rule 
 - Permanent magnets and articles intended to become 
permanent magnets after magnetisation:   
8505.11 -- Of metal  CTSH   
8505.19 -- Othe r CTSH   
8505.20 - Electro-magnetic couplings, clutches and brakes  CTSH   
8505.30 - Electro-magnetic lifting heads  CTSH   
8505.90 - Other, including parts As specified for  
split subheadings  
ex8505.90(a) - Parts CTH  
ex8505.90(b) - Other, other than parts thereof  CTSHS   
 
 
HS 2002 Description  Primary rules 
85.05 Electro-magnets; permanent magnets and articles intended to 
become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar 
holding devices; electro-magnetic couplings, clutches and 
brakes; electro-magnetic lifting heads. As specified for
 
subheadings and 
split subheadings CTH; or 35% 
value added rule 
 - Permanent magnets and articles intended to become 
permanent magnets after magnetisation:   
8505.11 -- Of metal  CTSH   
8505.19 -- Othe r CTSH   
8505.20 - Electro-magnetic couplings, clutches and brakes  CTSH   
8505.30 - Electro-magnetic lifting heads  CTSH   
8505.90 - Other, including parts As specified for  
split subheadings  
ex8505.90(a) - Parts CTH  
ex8505.90(b) - Other, other than pa rts thereof  CTSHS   
 
HS 2007 Description  Primary rules 
85.05 Electro-magnets; permanent magnets and articles intended to 
become permanent magnets after magnetisation; electro-magnetic or 
permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads. As specified for
 
subheadings and 
split subheadings CTH; or 
35% value 
added rule 
 - Permanent magnets and articles intended to become permanent 
magnets after magnetisation:   
8505.11 -- Of metal  CTSH   
8505.19 -- Othe r CTSH   
8505.20 - Electro-magnetic couplings, clutches and brakes  CTSH   
8505.90 - Other, including parts As specified for  
split subheadings  
ex8505.90(a) - Electro-magnetic lifting heads  CTSHS  JOB/RO/3/Rev.1 
 
- 207 - 
 
  HS 2007 Description  Primary rules 
ex8505.90(b) - Other parts  CTH  
ex8505.90(c) - Other, other than parts thereof  CTSHS  
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subhea ding 8505.30 entails the transfer of the 
products to HS2007 subheading 8505.90.  Therefore, the rule can be transposed by creating 
and additional split subheading to subheading 8505.90 and to set a "CTSHS" rule the new 
split. 
 
220.  Heading 85.08 (new heading) 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
84.79 Machines and mechanical 
appliances having individual functions, not specified or included elsewhere in this Chapter. 85.08
 Vacuum cleaners.   
 - Other machines and 
mechanical appliances:  - With self-contained 
electric motor:  
8479.89 -- Othe r 8508.11  -- Of a power not 
exceeding 1,500 W and 
having a dust bag or 
other receptacle capacity not exceeding 20 l Creation of new heading 85.08 for 
vacuum cleaners, with or without self-
contained electric motor, and deletion 
of subheading 8509.10 requires transfer of certain vacuum cleaners to new subheading 8508.11 
8479.90 - Parts 8508.19  -- Other Creation of new heading 85.08 for 
vacuum cleaners, with or without self-
contained electric motor, and deletion 
of subheading 8509.10 requires  
transfer of certain vacuum cleaners to 
new subheading 8508.19 
85.09 Electro-mechanical domestic 
appliances, with self-contained electric motor. 8508.60
 - Other vacuum cleaners  Creation of new heading 85.08 for 
vacuum cleaners, with or without self-contained electric motor, and deletion of subheading 8509.10 requires 
transfer of certain vacuum cleaners to 
new subheading 8508.60. 
8509.10 - Vacuum cleaners, including 
dry and wet vacuum cleaners 8508.70  - Parts Creation of new heading 85.08 for 
vacuum cleaners, with or without self-
contained electric motor, and deletion 
of subheading 8509.10 requires 
transfer of parts to new subheading 
8508.70. 
8509.20 - Floor polishers     
8509.30 - Kitchen waste disposers    
8509.40 - Food grinders and mixers; 
fruit or vegetable juice extractors  
  
8509.80 - Other appliances    
8509.90 - Parts    
 
(b) Technical Rectification 
HS2002 Description  Primary rules 
 Electro-mechanical domestic appliances, with self-contained 
electric motor. As specified for  
subheadings CTH; except from 85.01; 
or 35% value added rule 
8509.10 - Vacuum cleaners, including dry and wet vacuum cleaners  CTSH   
8509.20 - Floor polishers  CTSH   
8509.30 - Kitchen waste disposers CTSH   
8509.40 - Food grinders and mixers; fruit or vegetable juice extractors  CTSH   
8509.80 - Other appliances CTSH   
8509.90 - Parts CTH   
 
HS2007 Description Primary rules 
85.08 Vacuum cleaners.  As specified for subheadings  CTH; except from 85.01; or 35% value added rule 
 - With self-contained electric motor:     JOB/RO/3/Rev.1 
 
- 208 - 
 
  HS2007 Description Primary rules 
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 -- Othe r 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)  
 
(c)  Comments by the Secretariat 
A new heading 85.08 has been created to provide separately for vacuum cleaners and their 
parts, previously classified in headings ex84.79 and ex85.09.  A CTSH rule for heading 
85.08 was set at subheading level (except for parts which required a CTH rule) and some 
exceptions were added in order to prevent widening the scope of the rule. 
 
221.  Heading 85.09 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.09 Electro-mechanical domestic 
appliances, with self-contained electric motor. 85.09
 Electro-mechanical domestic 
appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08. Deletion of subheadings 
8509.20 and 8509.30 because of the low volume of trade. 
8509.10 - Vacuum cleaners, including 
dry and wet vacuum 
cleaners - (deleted)  Creation of new heading 85.08 
for vacuum cleaners, with or 
without self-contained electric 
motor, and deletion of 
subheading 8509.10 requires 
transfer of parts to new 
subheading 8508.70 
8509.20 - Floor polishers  - (deleted)   
8509.30 - Kitchen waste disposers - (deleted)   
8509.40 - Food grinders and mixers; 
fruit or vegetable juice 
extractors 8509.40  - Food grinders and mixers; fruit 
or vegetable juice extractors  
8509.80 - Other appliances 8509.80  - Other appliances   
8509.90 - Parts 8509.90  - Parts  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
 Electro-mechanical domestic appliances, with self-
contained electric motor. As specified for  
subheadings CTH; except from 85.01; or 
35% value added rule 
8509.10 - Vacuum cleaners CTSH   
8509.20 - Floor polishers  CTSH   
8509.30 - Kitchen waste disposers CTSH   
8509.40 - Food grinders and mixers; fruit or vegetable juice 
extractors CTSH   
8509.80 - Other appliances CTSH  
8509.90 - Parts CTH   
 
 
HS2002 Description  Primary rules 
 Electro-mechanical domestic appliances, with self-
contained electric motor. As specified for  
subheadings CTH; except from 85.01; or 
35% value added rule 
8509.10 - Vacuum cleaners, including dry and wet vacuum cleaners  CTSH   
8509.20 - Floor polishers  CTSH   
8509.30 - Kitchen waste disposers CTSH   
8509.40 - Food grinders and mixers; fruit or vegetable juice 
extractors CTSH   
8509.80 - Other appliances CTSH   
8509.90 - Parts CTH   
 JOB/RO/3/Rev.1 
 
- 209 - 
 
  HS 2007 Description Primary rules 
 Electro-mechanical domestic appliances, 
with self-contained electric motor. As specified for  
subheadings CTH; except from 85.01; or 
35% value added rule 
8509.40 - Food grinders and mixers; fruit or 
vegetable juice extractors CTSH   
8509.80 - Other appliances As specified for split  
subheadings  
ex8509.80(a) - Floor polishers CTSHS   
ex8509.80(b) - Kitchen waste disposers CTSHS   
ex8509.80(c) - Othe r CTSHS   
8509.90 - Parts CTH, except from 
subheading 8508.70  
 
(c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  The deletion of HS2002 subheadings 8509.20 and 8509.30 entails the 
transfer of the products to HS2007 subhea ding 8509.90.  Therefore, the rule can be 
transposed by splitting subheading 8509.90 and setting a "CTSHS" rule for each split. In addition, vacuum cleaners ahd parts of vacuum cleaners have been transferred to new HS2007 heading 85.08. Therefore, an exception to the rule is needed for subheading 
8509.90. 
 222.  Heading 85.14 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.14 Industrial or laboratory electric 
furnaces and ovens (including those functioning by induction or 
dielectric loss); other industrial 
or laboratory equipment for the heat treatment of materials by induction or dielectric loss. 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. New heading 84.86 has 
been created for machines for the 
manufacture of 
semiconductors and flat screen systems. 
8514.10 - Resistance heated furnaces 
and ovens 8514.10  - Resistance heated furnaces and 
ovens  
8514.20 - Furnaces and ovens 
functioning by induction or dielectric loss 8514.20
 - Furnaces and ovens functioning by 
induction or dielectric loss  
8514.30 - Other furnaces and ovens 8514.30  - Other furnaces and ovens   
8514.40 - Other equipment for the heat 
treatment of materials by induction or dielectric loss 8514.40
 - Other equipment for the heat 
treatment of materials by induction or dielectric loss  
8514.90 - Parts 8514.90  - Parts  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
85.14 Industrial or laboratory electric (including induction or dielectric) 
furnaces and ovens; other industrial or laboratory induction or dielectric 
heating equipment. As specified for  
subheadings CTH; or 35% 
value added 
rule 
8514.10 - Resistance heated furnaces and ovens  CTSH   
8514.20 - Furnaces and ovens functioning by induction or dielectric loss  CTSH   
8514.30 - Other furnaces and ovens CTSH   
8514.40 - Other equipment for the heat treatment of materials by induction or 
dielectric loss CTSH   
8514.90 - Parts CTH  
 
 
HS2002 Description  Primary rules 
85.14 Industrial or laboratory electric furnaces and ovens (including those 
functioning by induction or dielectric loss); other industrial or laboratory 
equipment for the heat treatment of materials by induction or dielectric loss. As specified for
 
subheadings CTH; or 35% 
value added 
rule 
8514.10 - Resistance heated furnaces and ovens  CTSH   
8514.20 - Furnaces and ovens functioning by induction or dielectric loss  CTSH   
8514.30 - Other furnaces and ovens CTSH   
8514.40 - Other equipment for the heat treatment of materials by induction or 
dielectric loss CTSH   
8514.90 - Parts CTH  
 
 JOB/RO/3/Rev.1 
 
- 210 - 
 
  HS2007 Description  Primary rules 
85.14 Industrial or laboratory electric furnaces and ovens (including 
those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. As specified for
 
subheadings CTH; or 35% 
value added rule 
8514.10 - Resistance heated furnaces and ovens  CTSH, except from split 
subheadings ex8486.10(i) 
or ex8486.20(o)  
8514.20 - Furnaces and ovens functioning by induction or dielectric loss  CTSH, except from split subheadings ex8486.10(j) 
or ex8486.20(p)  
8514.30 - Other furnaces and ovens CTSH, except from split 
subheadings ex8486.10(k) 
or ex8486.20(q)  
8514.40 - Other equipment for the heat treatment of materials by 
induction or dielectric loss CTSH   
8514.90 - Parts CTH, except from split 
subheading ex8486.90(n)  
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of heading 85.14 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for subheading 8514.90 and would suggest deleting the newly created exceptions. 
 223.  Heading 85.15 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.15 Electric (including electrically 
heated gas), laser or other light or 
photon beam, ultrasonic, electron 
beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric 
machines and apparatus for hot 
spraying of metals or cermets. 85.15
 Electric (including electrically 
heated gas), laser or other light or 
photon beam, ultrasonic, electron 
beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric 
machines and apparatus for hot 
spraying of metals or cermets. New heading 84.86 has 
been created for 
machines for the 
manufacture of semiconductors and flat screen systems. 
 - Brazing or soldering machines 
and apparatus:  - Brazing or soldering machines 
and apparatus:  
8515.11 -- Soldering irons and guns 8515.11  -- Soldering irons and guns   
8515.19 -- Othe r 8515.19  -- Other  
 - Machines and apparatus for 
resistance welding of metal:  - Machines and apparatus for 
resistance welding of metal:  
8515.21 -- Fully or partly automatic 8515.21  -- Fully or partly automatic   
8515.29 -- Othe r 8515.29  -- Other  
 - Machines and apparatus for arc 
(including plasma arc) welding of 
metals:  - Machines and apparatus for arc 
(including plasma arc) welding of 
metals:  
8515.31 -- Fully or partly automatic 8515.31  -- Fully or partly automatic   
8515.39 -- Othe r 8515.39  -- Other  
8515.80 - Other machines and apparatus 8515.80  - Other machines and apparatus   
8515.90 - Parts 8515.90  - Parts  
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
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 appa ratus, 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 
 - Brazing or soldering machines and apparatus:    
8515.11 -- Soldering irons and guns CTSH   
8515.19 -- Othe r CTSH   
 - Machines and apparatus for resistance welding of metal:    
8515.21 -- Fully or partly automatic CTSH   
8515.29 -- Othe r CTSH   
 - Machines and apparatus for arc (including plasma arc) welding of metals:    
8515.31 -- Fully or partly automatic CTSH   
8515.39 -- Othe r CTSH   
8515.80 - Other machines and apparatus CTSH   
8515.90 - Parts CTH  JOB/RO/3/Rev.1 
 
- 211 - 
 
   
HS2002 Description  Primary rules 
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 appa ratus, 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 
 - Brazing or soldering machines and apparatus:    
8515.11 -- Soldering irons and guns CTSH   
8515.19 -- Othe r CTSH   
 - Machines and apparatus for resistance welding of metal:    
8515.21 -- Fully or partly automatic CTSH   
8515.29 -- Othe r CTSH   
 - Machines and apparatus for arc (including plasma arc) welding of 
metals:   
8515.31 -- Fully or partly automatic CTSH   
8515.39 -- Othe r CTSH   
8515.80 - Other machines and apparatus CTSH   
8515.90 - Parts CTH  
 
HS2007 Description  Primary rules 
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 
 - Brazing or soldering machines and apparatus:    
8515.11 -- Soldering irons and guns CTSH   
8515.19 -- Othe r 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 -- Othe r 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 -- Othe r CTSH   
8515.80 - Other machines and apparatus CTSH, except from split split 
subheading ex8486.20(r) or 
ex8486.40(m)  
8515.90 - Parts CTH, except for split 
subheading ex8486.90(o)  
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of heading 84.15 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for subheading 8515.90 and would suggest deleting the newly created exceptions. 
 224.  Heading 85.17 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.17 Electrical apparatus for line 
telephony or line telegraphy, 
including line telephone sets 
with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line 
systems; videophones. 85.17
 Telephone sets, including 
telephones for cellular networks or 
for other wireless networks; other 
apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or 
wireless network (such as a local 
or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. The structure of heading 
85.17 has been revised based 
on technological progress in 
the high technology sector.  At the same time, the scope of heading 85.17 has been 
expanded and the 
transposition of heading 85.25 entails the transfer of certain products to heading 85.17. 
 - Telephone sets; 
videophones:  - Telephone sets, including 
telephones for cellular networks or 
for other wireless networks:  JOB/RO/3/Rev.1 
 
- 212 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8517.11 -- Line telephone sets with 
cordless handsets 8517.11  -- Line telephone sets with 
cordless handsets  
  8517.12  -- Telephones for cellular networks 
or for other wireless networks  
  8517.18  -- Other  
8517.19 -- Othe r - (deleted)   
 - Facsimile machines and 
teleprinters:    
8517.21 -- Facsimile machines - (deleted)   
8517.22 -- Teleprinters - (deleted)   
8517.30 - Telephonic or telegraphic 
switching apparatus - (deleted)   
8517.50 - Other apparatus, for 
carrier-current line systems 
or for digital line systems - (deleted)   
   - Other apparatus for transmission 
or reception of voice, images or 
other data, including apparatus for 
communication in a wired or 
wireless network (such as a local 
or wide area network):  
  8517.61  -- Base stations   
  8517.62  -- Machines for the reception, 
conversion and transmission or 
regeneration of voice, images or 
other data, including switching 
and routing apparatus  
  8517.69  -- Other  
  8517.70  - Parts  
8517.80 - Other apparatus  - (deleted)   
8517.90 - Parts - (deleted)   
 
(b) Technical Rectification 
HS 1996 Description  Primary rules 
85.17 Electrical apparatus for line telephony or line telegraphy, 
including line telephone sets with cordless handsets and 
telecommunication apparatus for carrier-current line 
systems or for digital line systems; videophones. As specified for  
subheadings and split 
subheadings  CTH; or 35% 
value added rule 
 - Telephone sets; videophones:    
8517.11 -- Line telephone sets with cordless handsets  CTSH   
8517.19 -- Othe r As specified for split  
subheading  
ex8517.19(a) -- Videophones, fitted with an encryption system  CTSHS   
ex8517.19(b) -- Othe r CTSH   
 - Facsimile machines and telep rinters:    
8517.21 -- Facsimile machines CTSH   
8517.22 -- Teleprinters CTSH   
8517.30 - Telephonic or telegraphic switching apparatus  CTSH   
8517.50 - Other apparatus, for carrie r-current line systems or for 
digital line systems CTSH   
8517.80 - Other apparatus As specified for split  
subheading   
ex8517.80(a) -- Other Apparatus, fitted with an encryption system  CTSHS   
ex8517.80(b) -- Othe r CTSH   
8517.90 - Parts As specified for split  
subheading   
ex8517.90(a) -- Parts, fitted with an encryption system  CTSHS  
ex8517.90(b) -- Othe r CTH   
 
HS 2002 Description  Primary rules 
85.17 Electrical apparatus for line telephony or line telegraphy, 
including line telephone sets with cordless handsets and 
telecommunication apparatus for carrier-current line systems or for digital line systems; videophones. As specified for
 
subheadings and split 
subheadings  CTH; or 35% 
value added rule 
 - Telephone sets; videophones:    
8517.11 -- Line telephone sets with cordless handsets  CTSH   
8517.19 -- Othe r As specified for split  
subheading  
ex8517.19(a) -- Videophones, fitted with an encryption system  CTSHS   
ex8517.19(b) -- Othe r CTSH   
 - Facsimile machines and teleprinters:  As specified for split  
subheading   
8517.21 -- Facsimile machines CTSH   
8517.22 -- Teleprinters CTSH   
8517.30 - Telephonic or telegraphic switching apparatus  CTSH   JOB/RO/3/Rev.1 
 
- 213 - 
 
  HS 2002 Description  Primary rules 
8517.50 - Other apparatus, for carrie r-current line systems or for 
digital line systems CTSH   
8517.80 - Other apparatus As specified for split  
subheading   
ex8517.80(a) -- Other Apparatus, fitted with an encryption system  CTSHS   
ex8517.80(b) -- Othe r CTSH   
8517.90 - Parts As specified for split  
subheading   
ex8517.90(a) -- Parts, fitted with an encryption system  CTSHS   
ex8517.90(b) -- Othe r CTH   
 
HS 2007 Description  Primary rules 
85.17 Telephone sets, including telephones for cellular networks or for 
other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for 
communication in a wired or wireless network (such as a local or 
wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. As specified for
 
subheadings and 
split subheadings  CTH; or 35% 
value added rule 
 - Telephone sets, including telephones for cellular networks  or for 
other wireless networks:   
8517.11 -- Line telephone sets with cordless handsets  CTSH   
8517.12 -- Telephones for cellular networks or for other wireless networks  CTSH, except from 
subheadings 
8517.61, 8517.62 or 
subheading 8526.60  
8517.18 -- Othe r As specified for split  
subheading  
ex8517.18(a) -- Videophones, fitted with an encryption system  CTSHS, except from 
subheading 8517.69  
ex8517.18(b) -- Othe r 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  
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 -- Othe r 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 Nos.85.25 to 85.28, fitted with an 
encryption system CTSHS, except from 
split subheading 
ex8529.90(b)  
ex8517.70(c) Othe r CTH   
 
(c)  Comments by the Secretariat 
Heading 85.17 has been reorganized and its coverage expanded. In HS2007, the heading 
covers some products previously classified in HS2002 chapters ex84 and ex85. Therefore, it 
was necessary to create exceptions to the rule of each subheading affected by the change to 
prevent widening the scope of the rule. 
  
225.  Heading 85.19 and 85.20 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
85.19 Turntables (record-decks), 
record-players, cassette-players and other sound reproducing apparatus, not 
incorporating a sound 
recording device. 85.19
 Sound recording or 
reproducing apparatus. Merging of headings 85.19 and 85.20 
to a rearranged heading 85.19 entails the transfer of products of subheading 8519.10 to new subheading 8519.20 
to adapt to terminology used in 
international trade and due to technological progress. JOB/RO/3/Rev.1 
 
- 214 - 
 
  HS2002 Description HS2007  Description  Reason for change 
8519.10 - Coin- or disc-operated 
record-players - (deleted)   
 - Other record-players: 8519.20  - Apparatus operated by 
coins, banknotes, bank 
cards, tokens or by 
other means of payment  
8519.21 -- Without loudspeake r - (deleted)   
8519.29 -- Othe r - (deleted)   
 - Turntables (record-decks): 8519.30  - Turntables (record-
decks) Merging of headings 85.19 and 85.20 
to a rearranged heading 85.19 entails 
he transfer of products of subheadings 
8519.31 and 8519.39 to new 
subheading 8519.30. 
8519.31 -- With automatic record 
changing mechanism - (deleted)   
8519.39 -- Othe r - (deleted)   
8519.40 - Transcribing machines - (deleted)   
  8519.50  - Telephone answering 
machines Merging of heading 85.19 and 85.20 
to a rearranged heading 85.19 entails 
the transfer of products of 
subheadings 8520.20 to new 
subheading 8519.50. 
   -  Other apparatus:   
  8519.81  -- Using magnetic, 
optical or semiconductor 
media Merging of headings 85.19 and 85.20 
to a rearranged heading 85.19 entails 
the transfer of certain products of 
subheadings 8519.40, 8519.92 to 
8519.99, 8520.10, 8520.32 to 
8520.39 and 8520.90 to new 
subheading 8519.81. 
  8519.89  -- Other Merging of headings 85.19 and 85.20 
to a rearranged heading 85.19 entails the transfer of certain products of 
subheadings 8519.21, 8519.29, 
8519.40, 8519.99 and 8520.90 to new subheading 8519.89 
 - Other sound reproducing 
apparatus:    
8519.92 -- Pocket-size cassette-players - (deleted)   
8519.93 -- Other, cassette-type - (deleted)   
8519.99 -- Othe r - (deleted)   
85.20 Magnetic tape recorders and 
other sound recording 
apparatus, whether or not 
incorporating a sound 
reproducing device. [85.20]    
8520.10 - Dictating machines not 
capable of operating without 
an external source of power    
8520.20 - Telephone answering 
machines    
 - Other magnetic tape 
recorders incorporating sound 
reproducing apparatus:    
8520.32 -- Digital audio type    
8520.33 -- Other, cassette-type    
8520.39 -- Othe r    
8520.90 - Othe r    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
85.19 Turntables (record-decks), record-players, cassette-players and other 
sound reproducing apparatus, not incorporating a sound recording device. CTSH  45% value 
added rule 
 
HS1996 Description  Primary rules 
85.20 Magnetic tape recorders and other sound recording apparatus, whether or 
not incorporating a sound reproducing device. CTH 45% value 
added rule 
 
HS2002 Description  Primary rules 
85.19 Turntables (record-decks), record-players, cassette-players and other 
sound reproducing apparatus, not incorporating a sound recording device. CTSH  45% value 
added rule 
 
HS2002 Description  Primary rules 
85.20 Magnetic tape recorders and other sound recording apparatus, whether or 
not incorporating a sound reproducing device. CTH 45% value 
added rule JOB/RO/3/Rev.1 
 
- 215 - 
 
   
HS 2007 Description  Primary rules 
85.19 Sound recording or reproducing apparatus.  As specified for  
split headings 45% value 
added rule 
ex85.19(a) - Magnetic tape recorders and other sound recording apparatus, 
whether or not incorporating a sound reproducing device. CTHS   
ex85.19(b) - Othe r CTHS   
 
(c)  Comments by the Secretariat 
Heading 85.19 has been reorganized and its coverage expanded.  In HS2007, the heading 
covers all products previously classified in HS2002 heading 85.20.  Therefore, it was 
necessary to set the rule for heading 85.19 as split heading level. 
 
226.  Heading 85.23 and 85.24 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.23 Prepared unrecorded media 
for sound recording or similar recording of other phenomena, other than products of Chapter 37. 85.23
 Discs, tapes, solid-state 
non-volatile storage devices, "smart cards" and other media for the recording of sound or of other 
phenomena, whether or not 
recorded, including matrices and masters for the production of discs, but excluding products of 
Chapter 37.  
 - Magnetic tapes:     
8523.11 -- Of a width not exceeding 
4mm - (deleted)   
8523.12 -- Of a width exceeding 
4mm but not exceeding 
6.5mm - (deleted)   
8523.13 -- Of a width exceeding 
6.5mm - (deleted)   
8523.20 - Magnetic discs   - Magnetic media:   
  8523.21  -- Cards incorporating a 
magnetic stripe Merging headings 85.23 and 85.24 
entails the transfer of products from subheadings 8523.30 and 8524.60 to subheading 8523.21. 
  8523.29  -- Other Merging headings 85.23 and 85.24 
entails the transfer of certain 
products from subheadings 8523.11, 
8523.12, 8523.13, 8523.20, 
8524.40, 8524.51, 8524.52, 
8524.53, 8524.91 and 8524.99 to 
subheading 8523.29. 
8523.30 - Cards incorporating a 
magnetic stripe - (deleted)   
  8523.40  - Optical media  Merging headings 85.23 and 85.24 
entails the transfer of certain 
products from subheadings 8523.90, 
8524.31, 8524.32, 8524.39, 8524.91 
and 8524.99 to subheading 8523.40. 
   -  Semiconductor media:   
  8523.51  -- Solid-state non-volatile 
storage devices Merging headings 85.23 and 85.24 
entails the transfer of certain 
products from subheadings 8523.90, 
8524.91 and 8524.99 to subheading 
8523.51. 
  8523.52  -- "Smart cards"  Merging headings 85.23 and 85.24 
and the creation of new subheading 8523.52 entails the transfer of 
certain products from subheadings 
8542.10 and 8543.89 to new subheading 8523.52. 
  8523.59  -- Other Merging headings 85.23 and 85.24 
entails the transfer of certain 
products from subheadings 8523.90, 
8524.91, 8524.99 and 8543.81 to 
subheading 8523.59. JOB/RO/3/Rev.1 
 
- 216 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  8523.80  - Other Merging headings 85.23 and 85.24 
entails the transfer of certain products from subheadings 8523.90, 8524.10, 8524.91 and 8524.99 to 
subheading 8523.80. 
8523.90 - Othe r - (deleted)   
85.24 Records, tapes and other 
recorded media for sound or other similarly recorded 
phenomena, including 
matrices and masters for the production of records, but excluding products of Chapter 37.  [85.24]
   
8524.10 - Gramophone records    
 - Discs for laser reading 
systems:    
8524.31 -- For reproducing 
phenomena other than 
sound or image    
8524.32 -- For reproducing sound 
only    
8524.39 -- Othe r    
8524.40 - Magnetic tapes for 
reproducing phenomena other than sound or image  
  
 -  Other magnetic tapes:    
8524.51 -- Of a width not exceeding 
4 mm    
8524.52 -- Of a width exceeding 4 
mm but not exceeding 6.5 
mm    
8524.53 -- Of a width exceeding 6.5 
mm    
8524.60 - Cards incorporating a 
magnetic stripe    
 - Other:    
8524.91 -- For reproducing 
phenomena other than 
sound or image    
8524.99 -- Othe r    
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
85.23 Prepared unrecorded media for sound recording or similar recording of 
other phenomena, other than products of Chapter 37. CTH 45% value added 
rule 
85.24 Records, tapes and other recorded media for sound o r other similarly 
recorded phenomena, including matrices and masters for the production 
of records, but excluding products of Chapter 37. CTH 45% value added 
rule 
 
HS2002 Description  Primary rules 
85.23 Prepared unrecorded media for sound recording or similar recording of 
other phenomena, other than products of Chapter 37. CTH 45% value added 
rule 
85.24 Records, tapes and other recorded media for sound or other similarly 
recorded phenomena, including matrices and masters for the production 
of records, but excluding products of Chapter 37. CTH 45% value added 
rule 
 
HS2007 Description  Primary rules 
85.23 Discs, tapes, solid-state non- volatile storage devices, "smart 
cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including 
matrices and masters for the production of discs, but 
excluding products of Chapter 37. As specified for subheadings 45% value 
added rule 
 - Magnetic media:    
8523.21 -- Cards incorporating a magnetic stripe  CTH  
8523.29 -- Othe r CTH  
8523.40 - Optical media CTH   
 - Semiconductor media:   
8523.51 -- Solid-state non-volatile storage devices  CTH  
8523.52 -- "Smart cards"  CTH, except from subheading 
8542.90, 8543.70 or  8543.90  
8523.59 -- Othe r CTH   
8523.80 - Othe r CTH  JOB/RO/3/Rev.1 
 
- 217 - 
 
  (c)  Comments by the Secretariat 
A technical rectification was necessary as the structure of this heading changed from 
HS2002 to HS2007.  Heading 85.23 and 85.24 were merged into heading 85.23.   A "CTH" 
rule was set at subheading level.  In additi on, some products of subheading 8523.52 were 
transferred from headings ex85.42 and ex85 .43, and certain products of subheading 
8523.59 were transferred from heading ex85.43 re quiring the addition of exceptions to the 
CTH rule. 
 
227.  Heading 85.25 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.25 Transmission apparatus for radio-
telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating 
reception apparatus or sound 
recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; 
digital cameras. 85.25
 Transmission apparatus for 
radio-broadcasting or television, whether or not incorporating reception 
apparatus or sound 
recording or reproducing apparatus; television cameras, digital cameras and video camera recorders. The structure of heading 85.25 
has been revised based on technological progress in the high technology sector.  
 
Subheadings 8525.30 and 8525.40 are deleted and the goods of those subheadings are combined in new 
subheading 8525.80 
8525.10 - Transmission apparatus - (deleted)   
8525.20 - Transmission apparatus 
incorporating reception apparatus - (deleted)   
8525.30 - Television cameras - (deleted)   
8525.40 - Still image video cameras and 
other video camera recorders; digital cameras -
 (deleted)   
  8525.50  - Transmission apparatus   
  8525.60  - Transmission apparatus 
incorporating reception 
apparatus  
  8525.80  - Television cameras, digital 
cameras and video camera 
recorders  
 
(b) Technical Rectification 
HS 1996 Description  Primary rules 
85.25 Transmission apparatus for radio-telephony, radio-telegraphy, 
radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and 
other video camera recorders; digital cameras. As specified for
 
subheadings and split 
subheadings 45% value 
added rule 
8525.10 - Transmission apparatus CTH  
8525.20 - Transmission apparatus in corporating reception apparatus  As specified for split  
subheadings  
ex8525.20(a) -- Transmission apparatus incorporating reception apparatus, 
fitted with and encryption system CTSHS   
ex8525.20(b) -- Othe r CTH   
8525.30 - Television cameras CTH  
8525.40 - Still image video cameras and other video camera recorders  CTH  
 
 
HS 2002 Description  Primary rules 
85.25 Transmission apparatus for radio-telephony, radio-telegraphy, 
radio-broadcasting or television, whether or not incorporating 
reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras. As specified for
 
subheadings and 
split subheadings 45% value 
added rule 
8525.10 - Transmission apparatus CTH  
8525.20 - Transmission apparatus in corporating reception apparatus  As specified for split  
subheadings  
ex8525.20(a) -- Transmission apparatus incorporating reception apparatus, 
fitted with and encryption system CTSHS   
ex8525.20(b) -- Othe r CTH   
8525.30 - Television cameras CTH  
8525.40 - Still image video cameras and other video camera recorders; 
digital cameras CTH  
 JOB/RO/3/Rev.1 
 
- 218 - 
 
  HS 2007 Description  Primary rules 
85.25 Transmission apparatus for radio-telephony, radio-telegraphy, 
radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and 
other video camera recorders; digital cameras. As specified for
 
subheadings and split 
subheadings 45% value 
added rule 
8525.50 - Transmission apparatus CTH, except from 
subheadings 8517.61 or 
8517.62  
8525.60 - Transmission apparatus in corporating 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) -- Othe r CTH   
8525.80 - Television cameras, digital cameras and video camera    
recorders CTH  
 
(c)  Comments by the Secretariat 
Subheadings 8525.30 and 8525.40 were deleted and the products transferred to new 
subheading 8525.80.  The rule for the subhea dings was "CTH"; therefore, the rule was 
maintained for new subheading 8525.80.  In addition, subheading 8525.10 was deleted; the 
content was transferred to new subheading  8525.50, and subheadings ex8517.61, and 
ex8517.62.  Therefore, the "CTH" rule was ma intained for the new subheading and it was 
necessary to add some exceptions to prevent widening the scope of the rule.  The same 
approach was followed to transpose the rule of subheading 8525.20, which was deleted and 
the content split into new subheading 852 5.60, and subheadings ex8517.12, ex8517.61, 
and ex8517.62.   
 
228.  Heading 85.27 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.27 Reception apparatus for radio-
telephony, radio-telegraphy or radio-
broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. 85.27
 Reception apparatus for radio-
broadcasting, whether or not 
combined, in the same housing, with sound recording or reproducing apparatus or a clock. The structure of 
heading 85.27 has 
been revised based on technological progress in the high technology sector. 
 - Radio-broadcast receivers capable of 
operating without an external source of 
power, including apparatus capable of 
receiving also radio-telephony or radio-
telegraphy:  - Radio-broadcast receivers 
capable of operating without 
an external source of power:  
8527.12 -- Pocket-size radio cassette-players  8527.12  -- Pocket-size radio cassette-
players  
8527.13 -- Other apparatus combined with 
sound recording or reproducing 
apparatus 8527.13  -- Other apparatus combined 
with sound recording or 
reproducing apparatus  
8527.19 -- Othe r 8527.19  -- Other  
 - Radio-broadcast receivers not capable 
of operating without an external source 
of power, of a kind used in motor 
vehicles, including apparatus capable 
of receiving also radio-telephony or 
radio-telegraphy:  - Radio-broadcast receivers 
not capable of operating 
without an external source of 
power, of a kind used in motor 
vehicles:  
8527.21 -- Combined with sound recording or 
reproducing apparatus 8527.21  -- Combined with sound 
recording or reproducing 
apparatus  
8527.29 -- Othe r 8527.29  -- Other  
 - Other radio-broadcast receivers, 
including apparatus capable of 
receiving also radio-telephony or radio-
telegraphy:    
8527.31 -- Combined with sound recording or 
reproducing apparatus - (deleted)   
8527.32 -- Not combined with sound recording 
or reproducing apparatus but combined 
with a clock - (deleted)   
8527.39 -- Othe r - (deleted)   
8527.90 - Other apparatus   - Other:   JOB/RO/3/Rev.1 
 
- 219 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  8527.91  -- Combined with sound 
recording or reproducing 
apparatus  
  8527.92  -- Not combined with sound 
recording or reproducing 
apparatus but combined with a clock  
  8527.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Primary rules  
85.27 Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, 
whether or not combined, in the same housing, with sound recording or 
reproducing apparatus or a clock. CTH 45% value 
added rule 
 
 
HS2002 Description  Primary rules  
85.27 Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, 
whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. CTH 45% value 
added rule 
 
HS2007 Description  Primary rules 
85.27 Reception apparatus for radio-broadcasting, whether or not combined, in 
the same housing, with sound recording or reproducing apparatus or a clock. CTH, except from 
subheading 8517.69  45% value 
added rule 
 
(c)  Comments by the Secretariat 
The reorganization of heading 85.27 required th e addition of an exception to the CTH rule 
since products of HS2002 subheading 8527.90 were transferred to subheading 8517.69. 
 229.  Heading 85.28 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.28 Reception apparatus for 
television, whether or not incorporating radio-broadcast receivers or sound or video 
recording or reproducing 
apparatus; video monitors and video projectors. 85.28
 Monitors and projectors, not 
incorporating television reception apparatus; reception apparatus for television, whether or not 
incorporating radio-broadcast 
receivers or sound or video recording or reproducing apparatus. The structure of 
heading 85.28 has been revised based on technological progress 
in the high technology 
sector. 
 - Reception apparatus for 
television, whether or not 
incorporating radio-broadcast 
receivers or sound or video 
recording or reproducing 
apparatus:    
8528.12 -- Colou r -  (deleted)   
8528.13 -- Black and white or other 
monochrome - (deleted)   
 - Video monitors:   (deleted)   
8528.21 -- Colou r - (deleted)   
8528.22 -- Black and white or other 
monochrome - (deleted)   
8528.30 - Video projectors  - (deleted)   
   - Cathode-ray tube monitors:   
  8528.41  -- Of a kind solely or principally used 
in an automatic data processing 
system of heading 84.71  
  8528.49  -- Other  
   - Other monitors:   
  8528.51  -- Of a kind solely or principally used 
in an automatic data processing system of heading 84.71  
  8528.59  -- Other  
   - Projectors:   
  8528.61  -- Of a kind solely or principally used 
in an automatic data processing 
system of heading 84.71  JOB/RO/3/Rev.1 
 
- 220 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  8528.69  -- Other  
   - Reception apparatus for television, 
whether or not incorporating radio-
broadcast receivers or sound or video 
recording or reproducing apparatus:  
  8528.71  -- Not designed to incorporate a video 
display or screen  
  8528.72  -- Other, colou r  
  8528.73  -- Other, black and white or other 
monochrome  
 
(b) Technical rectification 
HS1996 Description  Primary rules 
85.28 Reception apparatus for television, whether or not incorporating 
radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors. CTH
 45% value added rule  
 
 
HS2002 Description  Primary rules 
85.28 Reception apparatus for television, whether or not incorporating 
radio-broadcast receivers or sound or video recording or reproducing 
apparatus; video monitors and video projectors. CTH 45% value added rule  
 
 
HS2007 Description  Primary rules 
85.28 Monitors and projectors, not incorporating television reception 
apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video 
recording or reproducing apparatus. As specified for
 
subheadings 45% value 
added rule 
 - Cathode-ray tube monitors:   
8528.41 -- Of a kind solely or principally used in an automatic data 
processing system of heading 84.71 CTH, except from 
subheading 8471.60  
8528.49 -- Othe r 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 -- Othe r 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 -- Othe r 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, colou r CTH   
8528.73 -- Other, black and white or other monochrome  CTH  
 
(c)  Comments by the Secretariat 
The reorganization of heading 85.28 required th e addition exceptions to the CTH rule since 
some products were transferred from subheading 8471.60 
 230.  Heading 85.29 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change 
85.29 Parts suitable for use solely 
or principally with the apparatus of headings 85.25 
to 85.28. 85.29
 Parts suitable for use 
solely or principally with the apparatus of 
headings 85.25 to 85.28. Articles of subheading 8471.60 have 
been transferred to subheadings 8528.51 and 8528.61.  Consequently, 
parts initially classified in subheading 
8473.30 have also been transferred to subheading 8529.90. 
8529.10 - Aerials and aerial reflectors 
of all kinds; parts suitable 
for use therewith 8529.10  - Aerials and aerial 
reflectors of all kinds; 
parts suitable for use 
therewith  
8529.90 - Othe r 8529.90  - Other  
 JOB/RO/3/Rev.1 
 
- 221 - 
 
  (b) Technical Rectification 
HS 1996 Description  Primary rules 
85.29 Parts suitable for use solely or principally with the 
apparatus of headings 85.25 to 85.28. As specified for subheadings  
and split subheadings 45% value 
added rule 
8529.10 - Aerials and aerial reflectors of all kinds; parts suitable 
for use therewith CTH  
8529.90 - Othe r As specified for split  
subheadings  
ex8529.90(a) - Elevation mount CTSHS   
ex8529.90(b) - other parts suitable for use solely or principally with 
the apparatus of headings Nos. 85.25 to 85.28, fitted with an encryption system CTSHS
  
ex8529.90(c) - Othe r CTH  
 
 
HS 2002 Description  Primary rules 
85.29 Parts suitable for use solely or principally with the 
apparatus of headings 85.25 to 85.28. As specified for subheadings  
and split subheadings 45% value 
added rule 
8529.10 - Aerials and aerial reflectors of all kinds; parts suitable 
for use therewith CTH  
8529.90 - Othe r As specified for split  
subheadings  
ex8529.90(a) - Elevation mount CTSHS   
ex8529.90(b) - other parts suitable for use solely or principally with 
the apparatus of headings Nos. 85.25 to 85.28, fitted 
with an encryption system CTSHS   
ex8529.90(c) - Othe r CTH  
 
HS 2007 Description  Primary rules 
85.29 Parts suitable for use solely or principally with the 
apparatus of headings 85.25 to 85.28. As specified for subheadings  
and split subheadings 45% value 
added rule 
8529.10 - Aerials and aerial reflectors of all kinds; parts suitable 
for use therewith CTH  
8529.90 - Othe r 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) - Othe r CTH  
 
(c)  Comments by the Secretariat 
The transposition of the heading 85.29 required the addition of exceptions to the rule of 
subheading 8529.90 since some products were transferred from heading 84.73. 
 231.  Heading 85.36 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.36 Electrical apparatus for 
switching or protecting electrical circuits, or for 
making connections to or in 
electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), 
for a voltage not exceeding 
1,000 volts. 85.36
 Electrical apparatus for switching or 
protecting electrical circuits, or for making connections to or in electrical 
circuits (for example, switches, relays, 
fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; 
connectors for optical fibres, optical 
fibre bundles or cables. Creation of new 
subheading 8536.70 for connectors for optical 
fibres, optical fibre 
bundles or cables which have been initially classified according to the constituent material. 
8536.10 - Fuses 8536.10  - Fuses   
8536.20 - Automatic circuit breakers 8536.20  - Automatic circuit breakers   
8536.30 - Other apparatus for 
protecting electrical circuits 8536.30  - Other apparatus for protecting 
electrical circuits  
 - Relays:  -  Relays:   
8536.41 -- For a voltage not exceeding 
60 V 8536.41  -- For a voltage not exceeding 60 V   
8536.49 -- Othe r 8536.49  -- Other  
8536.50 - Other switches  8536.50  - Other switches   
 - Lamp-holders, plugs and 
sockets:  -  Lamp-holders, plugs and sockets:   
8536.61 -- Lamp-holders  8536.61  -- Lamp-holders   JOB/RO/3/Rev.1 
 
- 222 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8536.69 -- Othe r 8536.69  -- Other  
  8536.70  - Connectors for optical fibres, optical 
fibre bundles or cables  
8536.90 - Other apparatus  8536.90  - Other apparatus   
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
85.36 Electrical apparatus for switching or protecting electrical circuits, or for 
making connections to or in electrical circuits (for example, switches, 
relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts. CTH
 CTH, except from 
heading 85.38; or 
35% value added rule 
 
 
HS2002 Description  Primary rules 
85.36 Elect rical apparatus for switching or protecting electrical circuits, or for 
making connections to or in electrical circuits (for example, switches, 
relays, fuses, surge suppressors, plugs, sockets, lamp-holders, 
junction boxes), for a voltage not exceeding 1,000 volts. CTH CTH, except from 
heading 85.38; or 
35% value added rule 
 
HS2007 Description Primary rules 
85.36 Electrical apparatus for switching or protecting 
electrical circuits, or for making connections to or 
in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts. As specified for subheadings
 CTH, except from 
heading 85.38; or 
35% value added rule 
8536.10 - Fuses CTH  
8536.20 - Automatic circuit breakers CTH   
8536.30 - Other apparatus for protecting electrical circuits  CTH  
 - Relays:   
8536.41 -- For a voltage not exceeding 60 V CTH  
8536.49 -- Othe r CTH   
8536.50 - Other switches  CTH  
 - Lamp-holders, plugs and sockets:   
8536.61 -- Lamp-holders  CTH  
8536.69 -- Othe r 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  
 
(c)  Comments by the Secretariat 
Subheading 8536.70 was created in HS2007 to group connectors for optical fibres, optical 
fibre bundles or cables, classified in HS2002 in different subheadings of the nomenclature 
(ex3926.90, ex6909.19, ex7419.91, and ex7419.99).   Therefore, the "CTH" rule of the new 
subheading requires the addition of some exce ptions to prevent widening the scope of the 
rule. 
 232.  Heading 85.42 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.42 Electronic integrated 
circuits and 
microassemblies. 85.42  Electronic integrated circuits.  The structure of heading 
85.42 has been changed 
based on technological 
progress. 
8542.10 - Cards incorporating an 
electronic integrated 
circuit ("smart" cards) - (deleted)   
 - Monolithic integrated 
circuits:  (deleted)   
8542.21 -- Digital - (deleted)   
8542.29 -- Othe r - (deleted)   
   - Electronic integrated circuits:   
  8542.31  -- Processors and controllers, whether or 
not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits  
  8542.32  -- Memories   JOB/RO/3/Rev.1 
 
- 223 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  8542.33  -- Amplifiers   
  8542.39  -- Other  
8542.60 - Hybrid integrated circuits - (deleted)   
8542.70 - Electronic 
microassemblies - (deleted)   
8542.90 - Parts 8542.90  - Parts  
 
(b) Technical Rectification 
HS1996 Description Primary rules  
85.42 
 Electronic integrated 
circuits and microassemblies. The origin shall be the country 
of a good of this heading [assembly] [diffusion] For electronic integrated circuits: 
The operation of diffusion (where integrated circuits are formed on a semiconductor substrate 
by the selective introduction of an appropriate 
dopant)  for other:  CTH; or 35%value added rule 
 
 
HS200281 Description Rule 
85.42 Electronic integrated 
circuits and 
microassemblies. The origin shall be the country 
of a good of this heading 
[assembly] [diffusion]. For electronic integrated circuits:   
The operation of diffusion (where integrated 
circuits are formed on a semi-conductor substrate by the selective introduction of an appropri-ate dopant)  
for other:  CTH; or 35% value added rule 
 
HS2007 Description Rule 
85.42 Electronic integrated circuits and 
microassemblies. As specified for subheadings  For electronic integrated circuits:   
The operation of diffusion (where 
integrated circuits are formed on a semi-
conductor substrate by the selective 
introduction of an appropriate dopant)  for other:  CTH;  or 35% value added 
rule 
 - Electronic integrated circuits:   
8542.31 -- Processors and controllers, 
whether or not combined with 
memories, converters, logic 
circuits, amplifiers, clock and 
timing circuits, or other circuits The origin shall be the country 
of a good of this heading 
[assembly] [diffusion], except 
from split subheading 
ex8548.90(b).  
8542.32 -- Memories The origin shall be the country 
of a good of this heading [assembly] [diffusion] except 
from split subheading 
ex8548.90(b).  
8542.33 -- Amplifiers The origin shall be the country 
of a good of this heading 
[assembly] [diffusion] except 
from split subheading 
8548.90(b).  
8542.39 -- Othe r 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.  
 
(c)  Comments by the Secretariat 
The coverage of the heading 85.42 has changed in HS2007.  Some products of heading 
85.48 were transferred to different subheadings of heading 85.42.  At the same time, the 
content of HS2002 subheadings 8542.10, 8542.70, and 8542.90 was transferred to HS2007 
headings ex85.23, ex85.43, ex85.48.  Therefore,  it was necessary to add some exceptions 
to the prevent widening the scope of the rule. 
 
                                               
81 As per technical rectification in JOB/RO/2/Rev.1. JOB/RO/3/Rev.1 
 
- 224 - 
 
  233.  Heading 85.43 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.43 Electrical machines and 
apparatus, having individual 
functions, not specified or 
included elsewhere in this Chapter. 85.43
 Electrical machines and 
apparatus, having individual 
functions, not specified or 
included elsewhere in this Chapter.  
 - Particle accelerators: 8543.10  - Particle accelerators  Subheadings 8543.11 and 
8543.19 have been merged 
into new subheading 8543.10 
covering all particle 
accelerators other than those 
of subheading 8486.20. 
8543.11 -- Ion implanters for doping 
semiconductor materials - (deleted)   
8543.19 -- Othe r - (deleted)   
8543.20 - Signal generators 8543.20  - Signal generators   
8543.30 - Machines and apparatus for 
electroplating, electrolysis or 
electrophoresis 8543.30  - Machines and apparatus for 
electroplating, electrolysis or 
electrophoresis  
8543.40 - Electric fence energisers -  (deleted)   
  8543.70  - Other machines and 
apparatus Deletion of subheadings 
8543.40 and 8543.89 entails 
the transfer of these products 
to subheading 8543.70 
 - Other machines and apparatus:    
8543.81 -- Proximity cards and tags - (deleted)   
8543.89 -- Othe r -  (deleted)   
8543.90 - Parts 8543.90  - Parts See remarks for subheading 
8486.90. Microassemblies are 
no longer in heading 85.42. 
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
85.43 Electrical machines and apparatus, having individual functions, not 
specified or included elsewhere in this Chapter. As specified for  
subheadings CTH; or 35% 
value added rule 
 - Particle accelerators:   
8543.11 -- Ion implanters for dopi ng semiconductor materials  CTSH   
8543.19 -- Othe r CTSH   
8543.20 - Signal generators CTSH   
8543.30 - Machines and apparatus for electroplating, electrolysis or 
electrophoresis CTSH   
8543.40 - Electric fence energisers CTSH   
 - Other machines and apparatus:   
8543.81 -- Proximity cards and tags CTSH   
8543.89 -- Othe r CTSH   
8543.90 - Parts CTH  
 
 
HS2002 Description  Primary rules 
85.43 Electrical machines and apparatus, having individual functions, not 
specified or included elsewhere in this Chapter. As specified for  
subheadings CTH; or 35% 
value added rule 
 - Particle accelerators:   
8543.11 -- Ion implanters for dopi ng semiconductor materials  CTSH   
8543.19 -- Othe r CTSH   
8543.20 - Signal generators CTSH   
8543.30 - Machines and apparatus for electroplating, electrolysis or 
electrophoresis CTSH   
8543.40 - Electric fence energisers CTSH   
 - Other machines and apparatus:   
8543.81 -- Proximity cards and tags CTSH   
8543.89 -- Othe r CTSH   
8543.90 - Parts CTH  
 
HS2007 Description Primary rules 
85.43 Electrical machines and apparatus, having 
individual functions, not specified or included elsewhere in this Chapter. As specified for subheadings
 CTH; or 35% 
value added rule 
8543.10 - Particle accelerators  CTSH, except from split subheading 
8486.20(s)  
8543.20 - Signal generators CTSH   JOB/RO/3/Rev.1 
 
- 225 - 
 
  HS2007 Description Primary rules 
8543.30 - Machines and apparatus for electroplating, 
electrolysis or electrophoresis CTSH   
8543.70 - Other machines and apparatus  CTSH, except from split subheadings 
ex8486.10(l) , ex8486.20(t), ex 8486.30(l), 
ex8486.40(n) or  subheading 8523.52  
8543.90 - Parts CTH, except from subheading 8523.52, split 
subheadings ex8486.90(p), or ex8548.90(a)  
 
(c) Comments by the Secretariat 
 In the HS2007 nomenclature, part of heading 8443 has been moved to a new heading 
84.86.  Accordingly, the creation of new exceptions may be necessary to prevent widening the scope of the RoO.  However, the Secretariat is of the view that the CTH rule is enough 
for subheading 8543.90 and would suggest deleting the newly created exceptions. 
 234.  Heading 85.44 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.44 Insulated (including enamelled 
or anodised) wire, cable (including co-axial cable) and 
other insulated electric 
conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, 
whether or not assembled with 
electric conductors or fitted with connectors. 85.44
 Insulated (including enamelled 
or anodised) wire, cable (including co-axial cable) and 
other insulated electric 
conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, 
whether or not assembled with 
electric conductors or fitted with connectors. Subheading 8544.41 and 
8544.51 have been merged into new subheading 8544.42 
covering all other electric 
conductors, for a voltage not exceeding 1,000V, fitted with connectors.  
Subheadings 8544.49 and 
8544.59 have been merged into subheading 8544.49. 
 - Winding wire:  - Winding wire:   
8544.11 -- Of coppe r 8544.11  -- Of coppe r  
8544.19 -- Othe r 8544.19  -- Other  
8544.20 - Co-axial cable and other co-
axial electric conductors 8544.20  - Co-axial cable and other co-
axial electric conductors  
8544.30 - Ignition wiring sets and other 
wiring sets of a kind used in 
vehicles, aircraft or ships 8544.30  - Ignition wiring sets and other 
wiring sets of a kind used in 
vehicles, aircraft or ships  
 - Other electric conductors, for a 
voltage not exceeding 80 V:  - Other electric conductors, for 
a voltage not exceeding  1,000 V:  
8544.41 -- Fitted with connectors - (deleted)   
  8544.42  -- Fitted with connectors   
8544.49 -- Othe r 8544.49  -- Other  
 - Other electric conductors, for a 
voltage exceeding 80 V but not 
exceeding 1,000 V:    
8544.51 -- Fitted with connectors - (deleted)   
8544.59 -- Othe r -  (deleted)   
8544.60 - Other electric conductors, for a 
voltage exceeding 1,000 V 8544.60  - Other electric conductors, for 
a voltage exceeding 1,000 V  
8544.70 - Optical fibre cables 8544.70  - Optical fibre cables   
 
(b) Technical Rectification 
HS1996 Description  Primary rules 
85.44 Insulated (including enamelled or anodised) wire, cable 
(including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre 
cables, made up of individually sheathed fibres, whether or not 
assembled with electric conductors or fitted with connectors. As specified for subheading CTH; or 35% 
value added rule 
 - Winding wire:   
8544.11 -- Of coppe r CTSH   
8544.19 -- Othe r CTSH   
8544.20 - Co-axial cable and other co-axial electric conductors  CTSH   
8544.30 - Ignition wiring sets and other wiring sets of a kind used in 
vehicles, aircraft or ships CTSH   
 - Other electric conductors, for a voltage not exceeding 80  V:   
8544.41 -- Fitted with connectors CTSH, except from  8544.49  
8544.49 -- Othe r CTSH   
 - Other electric conductors, for a voltage exceeding 80 V but 
not exceeding 1,000 V:   
8544.51 -- Fitted with connectors CTSH, except from 8544.59  JOB/RO/3/Rev.1 
 
- 226 - 
 
  HS1996 Description  Primary rules 
8544.59 -- Othe r CTSH   
8544.60 - Other electric conductors, for a voltage exceeding 1,000  V CTSH   
8544.70 - Optical fibre cables CTSH   
 
 
HS2002 Description  Primary rules 
85.44 Insulated (including enamelled or anodised) wire, cable 
(including co-axial cable) and other insulated electric 
conductors, whether or not fitted with connectors; optical fibre 
cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. As specified for subheading CTH; or 35% 
value added 
rule 
 - Winding wire:   
8544.11 -- Of coppe r CTSH   
8544.19 -- Othe r CTSH   
8544.20 - Co-axial cable and other co-axial electric conductors  CTSH   
8544.30 - Ignition wiring sets and other wiring sets of a kind used in 
vehicles, aircraft or ships CTSH   
 - Other electric conductors, for a voltage not  exceeding 80  V:   
8544.41 -- Fitted with connectors CTSH, except from 8544.49  
8544.49 -- Othe r CTSH   
 - Other electric conductors, for a voltage exceeding 80 V but 
not exceeding 1,000 V:   
8544.51 -- Fitted with connectors CTSH, except from 8544.59  
8544.59 -- Othe r CTSH   
8544.60 - Other electric conductors, for a voltage exceeding 1,000  V CTSH   
8544.70 - Optical fibre cables CTSH   
 
 
HS2007 Description  Primary rules 
85.44 Insulated (including enamelled or anodised) wire, cable 
(including co-axial cable) and other insulated electric 
conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. As specified for subheading CTH; or 35% 
value added 
rule 
 - Winding wire:   
8544.11 -- Of coppe r CTSH   
8544.19 -- Othe r 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 -- Othe r CTSH   
8544.60 - Other electric conductors, for a voltage exceeding 1,000  V CTSH   
8544.70 - Optical fibre cables CTSH   
 
(c)  Comments by the Secretariat 
Subheadings 8544.41 and 8544.51 (Other electric conductors, fitted with connectors…) were 
merged into 8544.42; subheadings 8544.49 and 8544.59 were merged into 8544.49.  The transposition of the rule requires the reproduc tion of the CTSH rule in subheadings 8544.42 
and 8544.49.  In addition, note that the exception to the CTSH rule was kept in subheading 
8544.42.  
235.  Heading 85.48 
(a) HS Change 
HS2002 Description HS2007  Description  Reason for change  
85.48 Waste and scrap of primary cells, 
primary batteries and electric accumulators; spent primary cells, 
spent primary batteries and spent 
electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere 
in this Chapter. 85.48
 Waste and scrap of primary cells, 
primary batteries and electric accumulators; spent primary cells, 
spent primary batteries and spent 
electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere 
in this Chapter. See remarks for heading 
85.42 and microassemblies are no 
longer in heading 85.42 
8548.10 - Waste and scrap of primary cells, 
primary batteries and electric 
accumulators; spent primary cells, 
spent primary batteries and spent 
electric accumulators 8548.10  - Waste and scrap of primary cells, 
primary batteries and electric 
accumulators; spent primary cells, 
spent primary batteries and spent 
electric accumulators  JOB/RO/3/Rev.1 
 
- 227 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8548.90 - Othe r 8548.90  - Other  
 
(b) Technical Rectification 
HS1996 Description Primary rules 
85.48 Waste and scrap of primary cells, primary 
batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts 
of machinery or apparatus, not specified or 
included elsewhere in this Chapter. As specified for subheadings
  
8548.10 - Waste and scrap of primary cells, primary 
batteries and electric accumulators; spent 
primary cells, spent primary batteries and 
spent electric accumulators The origin shall be the count ry 
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 - Othe r CTSH  CTH; or 35% value added rule  
 
 
HS2002 Description Primary rules 
85.48 Waste and scrap of primary cells, primary 
batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts 
of machinery or apparatus, not specified or 
included elsewhere in this Chapter. As specified for subheadings
  
8548.10 - Waste and scrap of primary cells, primary 
batteries and electric accumulators; spent 
primary cells, spent primary batteries and 
spent electric accumulators The origin shall be the country 
where the goods of this 
subheading in which they are 
derived or collected from 
manufacturing or processing 
operations or from 
consumption. The origin shall be the country 
where the goods of this 
subheading in which they are 
derived or collected from 
manufacturing or processing 
operations or from 
consumption. 
8548.90 - Othe r CTSH  CTH; or 35% value added rule  
 
HS 2007 Description Primary rules 
85.48 Waste and scrap of primary cells, primary 
batteries and electric accumulators; spent primary cells, spent primary batteries and 
spent electric accumulators; electrical parts 
of machinery or apparatus, not specified or included elsewhere in this Chapter. As specified for subheadings
  
8548.10 - Waste and scrap of primary cells, primary 
batteries and electric accumulators; spent 
primary cells, spent primary batteries and 
spent electric accumulators The origin shall be the 
country where the goods of 
this subheading in which 
they are derived or collected 
from manufacturing or 
processing operations or 
from consumption. The origin shall be the 
country where the goods of 
this subheading in which 
they are derived or collected 
from manufacturing or 
processing operations or 
from consumption. 
8548.90 - Othe r 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) -- Othe r CTSHS, except from 
subheadings 8542.31, 8542.32, 8542.33 or 8542.39  
 
(c)  Comments by the Secretariat 
The coverage of the heading 85.48 has changed in HS2007. Part of HS2002 subheading 
8542.70 (electronic microasemblies) was transferred to subheading ex8548.90.  At the same time, some products of HS2002 subheading 8548.90 were transferred to HS2007 subheadings 8542.31 to 8542.39. Therefore, the rule for subheading 8548.90 was set at slip 
subheading level and exceptions were added to prevent widening the scope of the rule. 
 JOB/RO/3/Rev.1 
 
- 228 - 
 
  236.  Heading 86.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
86.06 Railway or tramway goods vans 
and wagons, not self-propelled. 86.06  Railway or tramway goods vans 
and wagons, not self-propelled. Deletion of subheading 
8606.20 because of the 
low volume of trade. 
8606.10 - Tank wagons and the like 8606.10  - Tank wagons and the like   
8606.20 -  Insulated or refrigerated vans 
and wagons, other than those of subheading 8606.10 -
 (deleted)   
8606.30 - Self-discharging vans and 
wagons, other than those of 
subheading 8606.10 or 8606.20 8606.30  - Self-discharging vans and 
wagons, other than those of 
subheading 8606.10  
 - Other:  - Other:   
8606.91 -- Covered and closed 8606.91  -- Covered and closed   
8606.92 -- Open, with non-removable sides 
of a height exceeding 60 cm 8606.92  -- Open, with non-removable sides 
of a height exceeding 60cm  
8606.99 -- Othe r 8606.99  -- Other  
 
(b) Technical Rectification 
HS1996 Description Rule 
86.06 Railway or tramway goods vans and 
wagons, not self-propelled. CTH CTH, except from heading 86.07; 
or 35% value-added rule 
 
 
HS2002 Description Rule 
86.06 Railway or tramway goods vans and wagons, 
not self-propelled. CTH CTH, except from heading 86.07; 
or 35% value-added rule 
 
HS2007 Description Rule 
86.06 Railway or tramway goods vans and 
wagons, not self-propelled. CTH CTH, except from heading 86.07; 
or 35% value-added rule 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
237.  Heading 87.08 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
87.08 Parts and accessories of the 
motor vehicles of headings 
87.01 to 87.05. 87.08  Parts and accessories of the 
motor vehicles of headings 87.01 
to 87.05. Certain subheadings of 
heading 87.08 have been 
amended with a view to 
combining certain automotive parts and accessories with their own parts and accessories in the same 
subheading. At the same time, 
new subheading 8708.95 for safety airbags with inflater system and their parts has 
been created. 
8708.10 - Bumpers and parts thereof 8708.10  - Bumpers and parts thereof   
 - Other parts and accessories 
of bodies (including cabs):  -  Other parts and accessories  of 
bodies (including cabs):  
8708.21 -- Safety seat belts 8708.21  -- Safety seat belts   
8708.29 -- Othe r 8708.29  -- Other  
 - Brakes and servo-brakes 
and parts thereof: 8708.30  - Brakes and servo-brakes; parts 
thereof  
8708.31 -- Mounted brake linings - (deleted)   
8708.39 -- Othe r - (deleted)   
8708.40 - Gear boxes 8708.40  - Gear boxes and parts thereof   JOB/RO/3/Rev.1 
 
- 229 - 
 
  HS2002 Description HS2007  Description  Reason for change  
8708.50  - Drive-axles with differential, 
whether or not provided with 
other transmission 
components 8708.50  - Drive-axles with differential, 
whether or not provided with 
other transmission components, 
and non-driving axles; parts 
thereof  
8708.60 - Non-driving axles and parts 
thereof - (deleted)   
8708.70 - Road wheels and parts and 
accessories thereof 8708.70  - Road wheels and parts and 
accessories thereof  
8708.80 - Suspension shoc k-absorbers 8708.80  - Suspension systems and parts 
thereof (including shock-absorbers)  
 - Other parts and  accessories:  - Other parts and accessories:   
8708.91 -- Radiators 8708.91  -- Radiators and parts thereof   
8708.92 -- Silencers and exhaust pipes 8708.92  -- Silencers (mufflers) and  
exhaust pipes; parts thereof  
8708.93 -- Clutches and parts thereof 8708.93  -- Clutches and parts thereof   
8708.94 -- Steering wheels, steering 
columns and steering boxes 8708.94  -- Steering wheels, steering 
columns and steering boxes; 
parts thereof  
  8708.95  -- Safety airbags with inflater 
system; parts thereof  
8708.99 -- Othe r 8708.99  -- Other  
 
(b) Technical Rectification 
HS 1996 Description  Rule 
87.08 Parts and accessories of the motor vehicles of headings 87.01 to 
87.05. As specified for split  
headings  CTH; or 35% 
value added rule 
ex87.08(a) bumpers CTHS   
ex87.08(b)  airbag systems (including inflators and modules)  CTHS   
ex87.08(c) body assemblies CTHS   
ex87.08(d)  brakes and servo-brakes CTHS   
ex87.08(e)  gear boxes and similar gear assemblies  CTHS   
ex87.08(f) axles, whether or not provided with other  transmission 
components CTHS   
ex87.08(g) wheels CTHS   
ex87.08(h) suspension shock absorbers CTHS   
ex87.08(ij) vehicle suspension assemblies CTHS   
ex87.08(k) radiators CTHS   
ex87.08(l) silencers and exhaust pipes CTHS   
ex87.08(m)  clutches CTHS   
ex87.08(n) steering wheels, steering columns and steering boxes  CTHS   
ex87.08(o) handle ba r assemblies CTHS   
ex87.08(p) chassis or frame assemblies CTHS   
ex87.08(q)  safety belts CTHS   
ex87.08(r) fuel tanks CTHS   
ex87.08(s) base metal goods prepared for finishing by removal of metal or 
by bending, hammering, pressing, stamping or similar forming process CTH
  
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
 
HS2002 Description  Rule 
87.08 Parts and accessories of the motor vehicles of headings Nos. 
87.01 to 87.05. As specified for split  
headings CTH; or 35% 
value added rule 
ex87.08(a) bumpers CTHS   
ex87.08(b)  airbag systems (including inflators and modules)  CTHS   
ex87.08(c) body assemblies CTHS   
ex87.08(d)  brakes and servo-brakes CTHS   
ex87.08(e)  gear boxes and similar gear assemblies  CTHS   
ex87.08(f) axles, whether or not provided with other  transmission 
components CTHS   
ex87.08(g) wheels CTHS   
ex87.08(h) suspension shock absorbers CTHS   
ex87.08(ij) vehicle suspension assemblies CTHS   
ex87.08(k) radiators CTHS   
ex87.08(l) silencers and exhaust pipes CTHS   
ex87.08(m)  clutches CTHS   
ex87.08(n) steering wheels, steering columns and steering boxes  CTHS   
ex87.08(o) handle ba r assemblies CTHS   
ex87.08(p) chassis or frame assemblies CTHS   
ex87.08(q)  safety belts CTHS   
ex87.08(r) fuel tanks CTHS   
ex87.08(s) base metal goods prepared for finishing by removal of metal or 
by bending, hammering, pressing, stamping or similar forming process CTH
  JOB/RO/3/Rev.1 
 
- 230 - 
 
  HS2002 Description  Rule 
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
HS2007 Description  Rule 
87.08 Parts and accessories of the motor vehicles of headings Nos. 
87.01 to 87.05. As specified for split  
headings CTH;  or 35% 
value added rule 
ex87.08(a) bumpers CTHS   
ex87.08(b)  airbag systems (including inflators and modules)  CTHS   
ex87.08(c) body assemblies CTHS   
ex87.08(d)  brakes and servo-brakes CTHS   
ex87.08(e)  gear boxes and similar gear assemblies  CTHS   
ex87.08(f) axles, whether or not provided with other  transmission 
components CTHS   
ex87.08(g) wheels CTHS   
ex87.08(h) suspension shock absorbers CTHS   
ex87.08(ij) vehicle suspension assemblies CTHS   
ex87.08(k) radiators CTHS   
ex87.08(l) silencers and exhaust pipes CTHS   
ex87.08(m)  clutches CTHS   
ex87.08(n) steering wheels, steering columns and steering boxes  CTHS   
ex87.08(o) handle ba r assemblies CTHS   
ex87.08(p) chassis or frame assemblies CTHS   
ex87.08(q)  safety belts CTHS   
ex87.08(r) fuel tanks CTHS   
ex87.08(s) base metal goods prepared for finishing by removal of metal or 
by bending, hammering, pressing, stamping or similar forming process CTH
  
ex87.08(t) other CTH, or change from 
ex87.08(s)   
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule set out at split heading level.  Therefore, no modification is needed; the rule can be transposed directly.  
 
238.  Heading 88.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
88.01 Balloons and dirigibles; 
gliders, hang gliders and other 
non-powered aircraft. 88.01  Balloons and dirigibles; 
gliders, hang gliders and other 
non-powered aircraft. Deletion of subheading 88.01.10 
and 8801.90 because of the low 
volume of trade. 
8801.10 - Gliders and hang gliders - (deleted)   
8801.90 - Othe r - (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
88.01 Balloons and dirigibles; gliders, hang gliders and other 
non-powered aircraft. CTH 
 CTH, except from heading 
88.03; or 35% value-added rule  
 
 
HS2002 Description  Rule 
88.01 Balloons and dirigibles; gliders, hang gliders and other 
non-powered aircraft. CTH CTH, except from heading 
88.03; or 35% value-added rule  
 
HS2007 Description  Rule 
88.01 Balloons and dirigibles; gliders, hang gliders and other 
non-powered aircraft. CTH CTH, except from heading 
88.03; or 35% value-added rule  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires JOB/RO/3/Rev.1 
 
- 231 - 
 
  a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
239.  Heading 90.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
90.06 Photographic (other than 
cinematographic) cameras; 
photographic flashlight apparatus 
and flashbulbs other than discharge lamps of heading 85.39. 90.06
 Photographic (other than 
cinematographic) cameras; 
photographic flashlight apparatus 
and flashbulbs other than discharge lamps of heading 85.39. Deletion of subheading 
9006.20 and 9006.62 
because of the low 
volume of trade. 
9006.20 -  Cameras of a kind used for 
recording documents on microfilm, 
microfiche or other microforms - (deleted)   
9006.30 -  Cameras specially designed for 
underwater use, for aerial survey or for medical or surgical examination 
of internal organs; comparison 
cameras for forensic or criminological purposes 9006.30
 -  Cameras specially designed for 
underwater use, for aerial survey or for medical or surgical examination 
of internal organs; comparison 
cameras for forensic or criminological purposes  
9006.40 -  Instant print cameras 9006.40  -  Instant print cameras   
 - Other cameras:   - Other cameras:   
9006.51 --  With a through-the-lens 
viewfinder (single lens reflex 
(SLR)), for roll film of a width not 
exceeding 35 mm 9006.51  --  With a through-the-lens 
viewfinder (single lens reflex 
(SLR)), for roll film of a width not 
exceeding 35 mm  
9006.52 -- Other, for roll film of a width less 
than 35 mm 9006.52  --  Other, for roll film of a  width less 
than 35 mm  
9006.53 --  Other, for roll film of a width of 
35 mm 9006.53  --  Other, for roll film of a width of 
35 mm  
9006.59 --  Othe r 9006.59  --  Othe r  
 -  Photographic flashlight apparatus 
and flashbulbs:  -  Photographic flashlight apparatus 
and flashbulbs:  
9006.61 --  Discharge lamp ("electronic") 
flashlight apparatus 9006.61  --  Discharge lamp ("electronic") 
flashlight apparatus  
9006.62 --  Flashbulbs, flashcubes and the 
like - (deleted)   
9006.69 -- Othe r 9006.69  -- Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.06 Photographic (other than cinematographic) cameras; photographic 
flashlight apparatus and flashbulbs other than discharge lamps of heading No. 85.39. As specified for
 
subheadings  CTH; or 35% 
value-added rule 
9006.10 - Cameras of a kind used for preparing printing plates or cylinders  CTSH   
9006.20  - Cameras of a kind used for recording documents on microfilm, 
microfiche or other microforms CTSH
  
9006.30 
 - Cameras specially designed for underwater use, for aerial survey or 
for medical or surgical examination of internal organs; comparison 
cameras for forensic or criminological purposes CTSH   
9006.40 
 - Instant print cameras 
- Other cameras: CTSH   
9006.51 
 --   With a through-the-lens viewfinder (single lens reflex (SLR)), for 
roll film of a width not exceeding 35 mm CTSH   
9006.52 --   Other, for roll film of a width less than 35 mm  CTSH   
9006.53 --   Other, for roll film of a width of 35  mm CTSH   
9006.59 --   Othe r CTSH   
 - Photographic flashlight apparatus and flashbulbs:    
9006.61 --   Discharge lamp ("electronic") flashlight apparatus  CTSH   
9006.62 --   Flashbulbs, flashcubes and the like  CTSH   
9006.69 --   Othe r CTSH   
 - Parts and accessories:   
9006.91 --   For cameras  CTH  
9006.99 --   Othe r CTH  
 
 
HS2002 Description  Rule 
90.06 Photographic (other than cinematographic) cameras; photographic 
flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. As specified for
 
subheadings  CTH; or 35% 
value-added rule 
9006.10 - Cameras of a kind used for preparing printing plates or cylinders  CTSH   
9006.20  - Cameras of a kind used for recording documents on microfilm, 
microfiche or other microforms CTSH
  JOB/RO/3/Rev.1 
 
- 232 - 
 
  HS2002 Description  Rule 
9006.30 
 - Cameras specially designed for underwater use, for aerial survey or 
for medical or surgical examination of internal organs;  comparison 
cameras for forensic or criminological purposes CTSH   
9006.40 
 - Instant print cameras 
- Other cameras: CTSH   
9006.51 
 --   With a through-the-lens viewfinder (single lens reflex (SLR)), for 
roll film of a width not exceeding 35 mm CTSH   
9006.52 --   Other, for roll film of a width less than 35 mm  CTSH   
9006.53 --   Other, for roll film of a width of 35  mm CTSH   
9006.59 --   Othe r CTSH   
 - Photographic flashlight apparatus and flashbulbs:    
9006.61 --   Discharge lamp ("electronic") flashlight apparatus  CTSH   
9006.62 --   Flashbulbs, flashcubes and the like  CTSH   
9006.69 --   Othe r CTSH   
 - Parts and accessories:   
9006.91 --   For cameras  CTH  
9006.99 --   Othe r CTH  
 
HS 2007 Description Rule 
90.06 Photographic (other than cinematographic) 
cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. As specified for subheadings
 CTH; or 35% 
value-added rule 
9006.10 -  Cameras of a kind used for preparing printing 
plates or cylinders CTSH   
9006.30 -  Cameras specially  designed for underwater 
use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes CTSH
  
9006.40 -  Instant print cameras CTSH   
 -  Other cameras:   
9006.51 --  With a through-the-lens viewfinder (single 
lens reflex (SLR)), for roll film of a width not 
exceeding 35 mm CTSH   
9006.52 --  Other, for roll film of a width less than 35 mm  As specified for split subheading  
ex9006.52(a) --- Cameras of a kind used for recording 
documents on microfilm, microfiche or other 
microforms CTSHS, except from split 
subheading ex9006.53(a) and 
ex9006.59(a)  
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   
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  
9006.99 -- Othe r CTH   
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  HS2002 subheading 9006.20 has been deleted and its 
products are now classified in subheadi ngs HS2007 ex9006.52, ex9006.53, and ex9006.59. 
Therefore, a rule set out at split subhea ding level may be needed for these HS2007 
subheadings.  The same approach may be needed in the case of HS2007 subheading 9006.69, which now covers flashbulbs, flashcubes and the like, previously classified in 
HS2002 subheading 9006.62.  
 JOB/RO/3/Rev.1 
 
- 233 - 
 
  240.  Heading 90.09 (deleted)  
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
90.09 Photocopying apparatus 
incorporating an optical system 
or of the contact type and 
thermo-copying apparatus. - (deleted)  Amendments made due to 
technological progress in the high 
technology sector, notably 
concerning the classification of apparatus with multiple reproduction functions. 
84.43 Printing machinery used for 
printing by means of the 
printing type, blocks, plates, 
cylinders and other printing 
components of heading 84.42; 
ink-jet printing machines, 
other than those of heading 
84.71; machines for uses 
ancillary to printing. 84.43  Printing machinery used for 
printing by means of plates, 
cylinders and other printing 
components of heading 
84.42; other printers, 
copying machines and 
facsimile machines, whether 
or not combined; parts and 
accessories thereof.  
 
(b) Technical Rectification 
 See transposed rule for heading 84.43  
 (c) Comments by the Secretariat 
 HS2002 heading 90.09 has been deleted and its content is now part of new HS2007 heading 
84.43.  See transposed rule for heading 84.43.  
 241.  Heading 90.10  
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
90.10 Apparatus and equipment for 
photographic (including cinematographic) laboratories (including apparatus for the projection 
or drawing of circuit patterns on 
sensitised semiconductor materials), not specified or included elsewhere in this Chapter; negatoscopes; projection screens. 90.10
 Apparatus and equipment for 
photographic (including cinematographic) laboratories, not specified or included elsewhere in 
this Chapter; negatoscopes; 
projection screens. New heading 84.86 
has been created for machines for the manufacture of 
semiconductors and 
flat screen systems. 
 -  Apparatus for the projection or 
drawing of circuit patterns on sensitised 
semiconductor materials: - (deleted)   
9010.41 --  Direct write-on-wafer apparatus -  (deleted)   
9010.42 --  Step and repeat aligners - (deleted)   
9010.49 --  Othe r -  (deleted)   
9010.50 -  Other apparatus and equipment for 
photographic (including 
cinematographic) laboratories; 
negatoscopes 9010.50  -  Other apparatus and equipment 
for photographic (including 
cinematographic) laboratories; 
negatoscopes  
9010.60 -  Projection screens 9010.60  -  Projection screens   
9010.90 -  Parts and accessories 9010.90  -  Parts and accessories   
  84.86  Machines and apparatus of a kind used solely or principally for the 
manufacture of semiconductor 
boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified 
in Note 9 (c) to this Chapter; parts 
and accessories.  
  8486.20  -  Machines and apparatus for the 
manufacture of semiconductor 
devices or of electronic integrated 
circuits  
  8486.30  -  Machines and apparatus for the 
manufacture of flat panel displays  JOB/RO/3/Rev.1 
 
- 234 - 
 
  HS2002 Description HS2007  Description  Reason for change  
  8486.40  -  Machines and apparatus 
specified in Note 9 (c) to this 
Chapter  
  8486.90  -  Parts and accessories   
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.10 Apparatus and equipment for photographic (including 
cinematographic) laboratories (including apparatus for the projection 
or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this Chapter; negatoscopes; projection screens. As specified for
 
subheadings  CTH; or 35% 
value-added rule 
9010.10 - Apparatus and equipment for automatically developing 
photographic (including cinematographic) film or paper in rolls or for 
automatically exposing developed film to rolls of photographic paper CTSH   
 - Apparatus for the projection or drawing of circuit patterns on 
sensitised semiconductor materials:   
9010.41 --   Direct write-on-wafer apparatus  CTSH   
9010.42 --   Step and repeat aligners CTSH   
9010.49 --   Othe r CTSH   
9010.50 - Other apparatus and equipmen t for photographic (including 
cinematographic) laboratories;  negatoscopes   
9010.60 - Projection screens CTSH   
9010.90 - Parts and accessories CTH   
 
 
HS2002 Description  Rule 
90.10 Apparatus and equipment for photographic (including 
cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), 
not specified or included elsewhere in this Chapter; negatoscopes; 
projection screens. As specified for
 
subheadings  CTH; or 35% 
value-added rule 
9010.10 -  Apparatus and equipment for automatically developing photographic 
(including cinematographic) film or paper in rolls or for automatically 
exposing developed film to rolls of photographic paper CTSH   
 -  Apparatus for the projection or drawing of circuit patterns on 
sensitised semiconductor materials:   
9010.41 --   Direct write-on-wafer apparatus  CTSH   
9010.42 --   Step and repeat aligners CTSH   
9010.49 --   Othe r CTSH   
9010.50 - Other apparatus and equipmen t for photographic (including 
cinematographic) laboratories;  negatoscopes   
9010.60 - Projection screens CTSH   
9010.90 - Parts and accessories CTH   
 
HS2007 Description  Rule 
90.10 Apparatus and equipment for photographic (including 
cinematographic) laboratories, not sp ecified or included elsewhere in 
this Chapter; negatoscopes; projection screens. As specified for  
subheadings  CTH; or 35% 
value-added rule 
9010.10 -  Apparatus and equipment for automatically developing 
photographic (including cinematographic) film or paper in rolls or for 
automatically exposing developed film to rolls of photographic paper CTSH   
9010.50 -  Other apparatus and equipment for photographic (including 
cinematographic) laboratories; negatoscopes CTSH, except from 
split subheading 
ex8486.30(m)  
9010.60 - Projection screens CTSH   
9010.90 - Parts and accessories CTH, except from 
split subheading ex8486.20(u) to (w), 
ex8486.30(m), and 
ex8486.90(q).  
 
(c) Comments by the Secretariat 
 Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor 
materials previously classified in HS2002 subheadings 9010.41 to 9010.49 are now part of 
new HS2007 heading 84.86.  Therefore, in the transposed rule for heading 91.10, product 
specific rules for the deleted subheadings have been eliminated.  On the other hand, apparatus, equipment, parts and accessories for the manufacture of semiconductors and flat screen systems have been transferred to new heading 84.86.  Consequently, new exceptions 
to the product specific rules for subheadings 9010.50 and 9010.90 may be needed. JOB/RO/3/Rev.1 
 
- 235 - 
 
  242.  Heading 90.11  
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
90.11 Compound optical microscopes, 
including those for 
photomicrography, 
cinephotomicrography or microprojection. 90.11
 Compound optical microscopes, 
including those for 
photomicrography, 
cinephotomicrography or microprojection. New heading 84.86 has 
been created for machines 
for the manufacture of 
semiconductors and flat screen systems. 
9011.10 -  Stereoscopic microscopes 9011.10  -  Stereoscopic microscopes   
9011.20 -  Other microscopes, for 
photomicrography, cinephoto-
micrography or microprojection 9011.20  -  Other microscopes, for 
photomicrography, cinephoto-
micrography or microprojection  
9011.80 -  Other microscopes 9011.80  -  Other microscopes   
9011.90 -  Parts and accessories 9011.90  -  Parts and accessories   
  84.86  Machines and apparatus of a kind 
used solely or principally for the 
manufacture of semiconductor 
boules or wafers, semiconductor 
devices, electronic integrated 
circuits or flat panel displays; 
machines and apparatus specified 
in Note 9 (c) to this Chapter; parts 
and accessories.  
  8486.40  -  Machines and apparatus 
specified in Note 9 (c) to this 
Chapter  
  8486.90  -  Parts and accessories   
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.11 Compound optical microscopes, including those for 
photomicrography, cinephotomicrography or microprojection. As specified for  
subheadings  CTH; or 35% value 
added rule 
9011.10 - Stereoscopic microscopes CTSH   
9011.20 - Other microscopes, for photom icrography, cinephotomicrography 
or microprojection CTSH   
9011.80 - Other microscopes CTSH   
9011.90 - Parts and accessories CTH   
 
 
HS2002 Description  Rule 
90.11 Compound optical microscopes, including those for photomicrography, 
cinephotomicrography or microprojection. As specified for  
subheadings  CTH; or 35% value 
added rule 
9011.10 - Stereoscopic microscopes CTSH   
9011.20 - Other microscopes, for photom icrography, cinephotomicrography 
or microprojection CTSH   
9011.80 - Other microscopes CTSH   
9011.90 - Parts and accessories CTH   
 
HS2007 Description  Rule 
90.11 Compound optical microscopes, including those for 
photomicrography, cinephotomicrography or 
microprojection. As specified for  
subheadings  CTH; or 35% value 
added rule 
9011.10 -  Stereoscopic microscopes CTSH, except from split  
subheading ex8486.40(o)  
9011.20 -  Other microscopes, for photomicrography, cinephoto-
micrography or microprojection CTSH, except from split 
subheading ex8486.40(p)  
9011.80 -  Other microscopes CTSH   
9011.90 -  Parts and accessories CTH, except f rom split 
subheading ex8486.40(o), ex8486.40(p), and  
ex8486.90(r)  
 
(c) Comments by the Secretariat 
 Stereoscopic microscopes, other microscopes, for photomicrography, cinephoto-micrography 
or microprojection and its parts and accessories used for the manufacture of semiconductors 
and flat screen systems have been transferred to new heading 84.86 and therefore new 
exceptions to the product specific rule for subheadings 9011.10, 9011.20, and 9010.90 may be needed. JOB/RO/3/Rev.1 
 
- 236 - 
 
  243.  Heading 90.12 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
90.12 Microscopes other than 
optical microscopes; 
diffraction apparatus. 90.12  Microscopes other than optical 
microscopes; diffraction apparatus. New heading 84.86 has been 
created for machines for the 
manufacture of 
semiconductors and flat screen systems. 
9012.10 - Microscopes other than 
optical microscopes; 
diffraction apparatus 9012.10  - Microscopes other than optical 
microscopes; diffraction apparatus  
9012.90 - Parts and accessories 9012.90  - Parts and accessories   
  84.86  Machines and apparatus of a kind 
used solely or principally for the 
manufacture of semiconductor 
boules or wafers, semiconductor 
devices, electronic integrated 
circuits or flat panel displays; 
machines and apparatus specified in 
Note 9 (c) to this Chapter; parts and 
accessories.  
  8486.40  - Machines and apparatus specified 
in Note 9 (c) to this Chapter  
  8486.90  - Parts and accessories   
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.12 Microscopes other than optical microscopes; diffraction 
apparatus. As specified for  
subheadings  CTH; or 35% value 
added rule 
9012.10 - Microscopes other than optical microscopes and 
diffraction apparatus CTSH   
9012.90 - Parts and accessories CTH   
 
 
HS2002 Description  Rule 
90.12 Microscopes other than optical microscopes; diffraction 
apparatus. As specified for  
subheadings  CTH; or 35% value 
added rule 
9012.10 - Microscopes other than optical microscopes and 
diffraction apparatus CTSH   
9012.90 - Parts and accessories CTH   
 
HS2007 Description Rule 
90.12 Microscopes other than optical microscopes; 
diffraction apparatus. As specified for subheadings  CTH; or 35% value 
added rule 
9012.10 -  Microscopes other than optical 
microscopes; diffraction apparatus CTSH, except from split subheading 
ex8486.40(q).   
9012.90 -  Parts and accessories CTH, except from split subheading 
ex8486.90(s)  
 
(c) Comments by the Secretariat  
 Microscopes other than optical microscopes; diffraction apparatus its parts and accessories 
used for the manufacture of semiconductors and flat screen systems have been transferred 
to new heading 84.86.  Therefore new exceptions to the product specific rule for 
subheadings 9012.10, and 9012.90 may be needed. 
 244.  Heading 90.17  
(a) HS change 
HS2002 Description HS2007  Description  Reason for 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 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 New heading 84.86 
has been created for machines for the 
manufacture of 
semiconductors and flat screen systems.
  JOB/RO/3/Rev.1 
 
- 237 - 
 
  HS2002 Description HS2007  Description  Reason for change  
hand (for example, measuring rods 
and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. hand (for example, measuring rods 
and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. 
9017.10 -  Drafting tables and machines, 
whether or not automatic 9017.10  -  Drafting tables and machines, 
whether or not automatic  
9017.20 -  Other drawing, marking-out or 
mathematical calculating instruments 9017.20
 -  Othe r drawing, marking-out or 
mathematical calculating instruments  
9017.30 - Micrometers, callipers and gauges 9017.30  - Micrometers, callipers and gauges   
9017.80 - Other instruments 9017.80  - Other instruments   
9017.90 -  Parts and accessories 9017.90  - Parts and accessories   
  84.86  Machines and apparatus of a kind 
used solely or principally for the 
manufacture of semiconductor 
boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in 
Note 9 (c) to this Chapter; parts and 
accessories.  
  8486.40  -  Machines and apparatus specified 
in Note 9 (c) to this Chapter  
  8486.90  -  Parts and accessories   
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.17 Drawing, marking-out or mathematical calculating instruments (for 
example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, 
callipers), not specified or included elsewhere in this Chapter. As specified for
 
subheadings  CTH; or 35% 
value added rule 
9017.10 - Drafting tables and machines, whether or not automatic  CTSH   
9017.20 - Other drawing, marking-out or mathematical calculating inst ruments  CTSH   
9017.30 - Micrometers, callipers and gauges CTSH   
9017.80 - Other instruments CTSH   
9017.90 - Parts and accessories CTH  
 
 
HS2002 Description  Rule 
90.17 Drawing, marking-out or mathematical calculating instruments (for 
example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators);  instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, 
callipers), not specified or included elsewhere in this Chapter. As specified for
 
subheadings  CTH; or 35% 
value added rule 
9017.10 - Drafting tables and machines, whether or not automatic  CTSH   
9017.20 - Other drawing, marking-out or mathematical calculating instruments  CTSH   
9017.30 - Micrometers, callipers and gauges CTSH   
9017.80 - Other instruments CTSH   
9017.90 - Parts and accessories CTH  
 
HS2007 Description  Rule 
90.17 Drawing, marking-out or mathematical calculating 
instruments (for example, drafting machines, pantographs, 
protractors, drawing sets, slide rules, disc calculators); 
instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. As specified for subheadings  CTH; or 35% 
value added rule 
9017.10 - Drafting tables and machines, whether or not automatic  CTSH   
9017.20 - Other drawing, marking-out or mathematical calculating 
instruments CTSH, split subheading 
ex8486.40(r)  
9017.30 - Micrometers, callipers and gauges CTSH   
9017.80 - Other instruments CTSH   
9017.90 - Parts and accessories CTH, except from split 
subheading ex8486.40(r), 
and ex8486.90(t)  
 
(c) Comments by the Secretariat 
 Other drawing, marking-out or mathematical calculating instruments, its parts and 
accessories, used for the manufacture of semiconductors and flat screen systems have been transferred to new heading 84.86.  Therefore, new exceptions to the product specific rules 
for subheadings 9017.20, and 9017.90 may be needed. JOB/RO/3/Rev.1 
 
- 238 - 
 
  245.  Heading 90.27 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
90.27 Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, 
porosity, expansion, surface tension 
or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); 
microtomes. 90.27
 Instruments and apparatus for 
physical or chemical analysis (for 
example, polarimeters, 
refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, 
porosity, expansion, surface tension 
or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); 
microtomes. Deletion of 
subheading 9027.40 
because of the low 
volume of trade. 
9027.40 - Exposure meters  - (deleted)   
9027.50 - Other instruments and apparatus 
using optical radiations (UV, visible, IR) 9027.50
 - Other instruments  and apparatus 
using optical radiations (UV, visible, IR)  
9027.80 - Other instruments and apparatus 9027.80  - Other instruments  and apparatus  
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.27 Instruments and apparatus for physical or chemical analysis 
(for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, 
expansion, surface tension or the like; instruments and 
apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. As specified for
 
subheadings  CTH; or 35% 
value added rule 
9027.10 - Gas or smoke analysis apparatus  CTSH   
9027.20 - Chromatographs and elect rophoresis instruments  CTSH   
9027.30 -Spectrometers, spectrophotometers and spectrographs 
using optical radiations (UV, visible, IR) CTSH  
  
9027.40 - Exposure meters CTSH   
9027.50 - Other instruments and apparatus using optical radiations 
(UV, visible, IR) CTSH   
9027.80 - Other instruments and apparatus  CTSH   
9027.90 - Microtomes; parts and accessories  As specified for split  
subheadings  
ex9027.90(a) - Microtomes and accessories CTSHS   
ex9027.90(b) Parts CTH  
 
 
HS 2002 Description  Rule 
90.27 Instruments and apparatus for physical or chemical analysis 
(for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, 
surface tension or the like; instruments and apparatus for 
measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. As specified for
 
subheadings  CTH;  or 35% 
value added rule 
9027.10 - Gas or smoke analysis apparatus  CTSH   
9027.20 - Chromatographs and electrophoresis instruments  CTSH   
9027.30 -Spectrometers, spectrophotometers and spectrographs using 
optical radiations (UV, visible, IR) CTSH  
  
9027.40 - Exposure meters CTSH   
9027.50 - Other instruments and apparatus using optical radiations 
(UV, visible, IR) CTSH   
9027.80 - Other instruments and apparatus  CTSH   
9027.90 - Microtomes; parts and accessories  As specified for split  
subheadings  
ex9027.90(a) - Microtomes and accessories CTSHS   
ex9027.90(b) Parts CTH  
 JOB/RO/3/Rev.1 
 
- 239 - 
 
  HS 2007 Description  Rule 
90.27 Instruments and apparatus for physical or chemical analysis (for 
example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface 
tension or the like; instruments and apparatus for measuring or 
checking quantities of heat, sound or light (including exposure meters); microtomes. As specified for
 
subheadings  CTH; or 35% 
value added rule 
9027.10 - Gas or smoke analysis apparatus  CTSH  
9027.20 - Chromatographs and electrophoresis instruments  CTSH   
9027.30 -Spectrometers, spectrophotometers and spectrographs using 
optical radiations (UV, visible, IR) CTSH  
  
9027.50 - 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) - Othe r CTSHS   
9027.90 - Microtomes;  parts and accessories  As specified for split  
subheadings  
ex9027.90(a) - Microtomes and accessories CTSHS   
ex9027.90(b) - Parts CTH   
 
(c) Comments by the Secretariat 
 Exposure meters previously classified in subheading 9027.40 are now covered by 
subheading 9027.80 (other instruments and apparatus).  In HS1996, the product specific rule for exposure meters is CTSH.  Therefore, in order to maintain as origin conferring 
process the change from or to exposure meters from or to other instruments and apparatus, 
a CTSHS rule set out at split subheading level may be needed for subheading 9027.80. 
 
246.  Heading 90.30 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
90.30 Oscilloscopes, spectrum 
analysers and other instruments and apparatus for measuring or checking 
electrical quantities, excluding 
meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X ray, cosmic or 
other ionising radiations. 90.30
 Oscilloscopes, spectrum 
analysers and other instruments and apparatus for measuring or checking 
electrical quantities, 
excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, 
gamma, X ray, cosmic or 
other ionising radiations. The scope of subheading 9030.20 
has been expanded to cover all kinds of oscilloscopes and oscillographs. 
 
The scope of instruments and apparatus of subheadings 9030.31 and 9030.39 is no longer limited to instruments and apparatus without 
a recording device. New 
subheadings 9030.31 to 9030.39 have been redrafted to provide separately for multimeters and other instruments with and without 
recording device. 
9030.10 -  Instruments and apparatus 
for measuring or detecting 
ionising radiations 9030.10  -  Instruments and apparatus 
for measuring or detecting 
ionising radiations  
9030.20 -  Cathode-ray oscilloscopes 
and cathode-ray oscillographs 9030.20  -  Oscilloscopes and 
oscillographs  
 -  Other instruments and 
apparatus, for measuring or 
checking voltage, current, 
resistance or power, without a 
recording device:  -  Other instruments and 
apparatus, for measuring or 
checking voltage, current, 
resistance or power:  
9030.31 --  Multimeters 9030.31  --  Multimeters without a 
recording device  
  9030.32  --  Multimeters with a 
recording device  
  9030.33  --  Other, without a 
recording device  
9030.39 --  Othe r 9030.39  --  Other, with a recording 
device  
9030.40 -  Other instruments and 
apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, 
distortion factor meters, 
psophometers) 9030.40
 -  Other instruments and 
apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, 
distortion factor meters, 
psophometers)  JOB/RO/3/Rev.1 
 
- 240 - 
 
  HS2002 Description HS2007  Description  Reason for change  
 -  Other instruments and 
apparatus:  -  Other instruments and 
apparatus:  
9030.82 --  For measuring or checking 
semiconductor wafers or 
devices 9030.82  -- For measuring or checking 
semiconductor wafers or 
devices  
9030.83 --  Other, with a recording 
device - (deleted)   
  9030.84  -- Other, with a recording 
device  
9030.89 -- Othe r 9030.89  -- Other  
9030.90 -  Parts and accessories 9030.90  -  Parts and accessories   
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.30 Oscilloscopes, spectrum analysers and other instruments and apparatus 
for measuring or checking electrical quantities, excluding meters of heading No.90.28; instruments and apparatus for measuring or 
detecting alpha, beta, gamma, X-ray, cosmic or other ionising 
radiations. As specified for
 
subheadings  CTH; or 35% 
value added rule 
9030.10 - Instruments and apparatus for measuring or detecting ionising 
radiations CTSH   
9030.20 - Cathode-ray oscilloscopes and cathode-ray oscillographs  CTSH   
 - Other instruments and apparatus, for measuring or checking voltage, 
current, resistance or power, without a recording device:   
9030.31 --   Multimeters  CTSH  
9030.39 --   Othe r CTSH   
9030.40 - Other instruments and apparatus, specially designed for 
telecommunications (for example, cross-talk meters, gain measuring 
instruments, distortion factor meters, psophometers) CTSH   
 - Other instruments and apparatus:    
9030.82 --   For measuring or checking semiconductor wafers or devices  CTSH   
9030.83 --   Other, with a recording device CTSH   
9030.89 --   Othe r CTSH   
9030.90 - Parts and accessories CTH  
 
 
HS2002 Description  Rule 
90.30 Oscilloscopes, spectrum analysers and other instruments and apparatus 
for measuring or checking electrical quantities, excluding meters of 
heading No.90.28; instruments and apparatus for measuring or 
detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations. As s
pecified for  
subheadings  CTH; or 35% 
value added rule 
9030.10 - Instruments and apparatus for measuring or detecting ionising 
radiations CTSH   
9030.20 - Cathode-ray oscilloscopes and cathode-ray oscillographs    CTSH   
 - Other instruments and apparatus, for measuring or checking voltage, 
current, resistance or power, without a recording device:   
9030.31 --   Multimeters  CTSH   
9030.39 --   Othe r CTSH   
9030.40 - Other instruments and apparatus, specially designed for 
telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) CTSH
  
 - Other instruments and apparatus:    
9030.82 --   For measuring or checking semiconductor wafers or devices  CTSH   
9030.83 --   Other, with a recording device CTSH   
9030.89 --   Othe r CTSH   
9030.90 - Parts and accessories CTH  
 
HS 2007 Description Rule 
90.30 Oscilloscopes, spectrum analysers and other 
instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, 
X ray, cosmic or other ionising radiations. As specified for subheadings
 CTH; or 35% 
value added rule 
9030.10 - Instruments and apparatus for measuring or 
detecting ionising radiations CTSH   
9030.20 - Oscilloscopes and oscillographs:  As specified for split subheading  
ex9030.20(a) - For cathode-ray  CTSHS   
ex9030.20(b) - Other, with a recording de vice CTSHS, except from subheading 
9030.32, 9030.39, and 9030.84.  
ex9030.20(c) -  Othe r CTSHS, except from 9030.89  
 -  Other instruments and apparatus, for 
measuring or checking voltage, current, 
resistance or power:   JOB/RO/3/Rev.1 
 
- 241 - 
 
  HS 2007 Description Rule 
9030.31 --  Multimeters without a recording device  CTSH   
9030.32 --  Multimeters with a recording device  CTSH, except from split subheading 
9030.20(b), subheadings 9030.39, and 9030.84.  
9030.33 --  Other, without a recording device  CTSH   
9030.39 --  Other, with a recording device  CTSH, except from split subheading 
9030.20(b), subheadings 9030.32, and 9030.84  
9030.40 -  Other instruments and apparatus, specially 
designed for telecommunications (for example, 
cross-talk meters, gain measuring instruments, 
distortion factor meters, psophometers) CTSH   
 -  Other instruments and apparatus:    
9030.82 --  For measuring or checking semiconductor 
wafers or devices CTSH   
9030.84 --  Other, with a recording device  CTSH, except from split subheading 
9030.20(b), subheadings 9030.32, and 9030.39.  
9030.89 -- Othe r CTSH, except from split subheading 
9030.20(c)  
9030.90 - Parts and accessories CTH   
 
(c)  Comments by the Secretariat 
The scope of subheading 9030.20, 9030.31 to 903 0.39 has been expanded.  Therefore, the 
structure of the heading has been changed in HS2007.  The changes in the nomenclature required to set the rule at split subheading  level for subheadings 9030.20 and the addition 
of some exceptions to the CTSH rule of subheadings 9030.31 to 9030.39. 
 237.  Heading 90.31 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
90.31 Measuring or checking instruments, 
appliances and machines, not specified or included  elsewhere in this 
Chapter; profile projectors. 90.31
 Measuring or checking instruments, 
appliances and machines, not specified or included elsewhere in 
this Chapter; profile projectors. Deletion of 
subheading 9031.30 because of the low 
volume of trade. 
9031.30 -  Profile projectors - (deleted)   
 -  Other optical instruments and 
appliances:  -  Other optical instruments and 
appliances:  
9031.41 --  For inspecting semiconductor 
wafers or devices or for inspecting 
photomasks or reticles used in 
manufacturing semiconductor devices 9031.41  --  For inspecting semiconductor 
wafers or devices or for inspecting 
photomasks or reticles used in 
manufacturing semiconductor devices  
9031.49 --  Othe r 9031.49  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
90.31 Measuring or checking instruments, appliances and machines, not 
specified or included elsewhere in this Chapter; profile projectors. As specified for  
subheadings  CTH; or 35% value 
added rule 
9031.10 - Machines for balancing mechanical parts  CTSH   
9031.20 - Test benches CTSH   
9031.30 - Profile projectors  CTSH   
 - Other optical instruments and appliances:    
9031.41 --   For inspecting semiconductor wafers or devices or for inspecting 
photomasks or reticles used in manufacturing semiconductor devices CTSH   
9031.49 --   Othe r CTSH   
9031.80 - Other instruments, appliances and machines  CTSH   
9031.90 - Parts and accessories CTH   
 
 
HS2002 Description  Rule 
90.31 Measuring or checking instruments,  appliances and machines, not 
specified or included elsewhere in this Chapter; profile projectors. As specified for  
subheadings  CTH; or 35% value 
added rule 
9031.10 - Machines for balancing mechanical parts  CTSH   
9031.20 - Test benches CTSH   
9031.30 - Profile projectors  CTSH   
 - Other optical instruments and appliances:    
9031.41 --   For inspecting semiconductor wafers or devices or for inspecting 
photomasks or reticles used in manufacturing semiconductor devices CTSH   
9031.49 --   Othe r CTSH   JOB/RO/3/Rev.1 
 
- 242 - 
 
  HS2002 Description  Rule 
9031.80 - Other instruments, appliances and machines  CTSH   
9031.90 - Parts and accessories CTH   
 
HS 2007 Description  Rule 
90.31 Measuring or checking instruments, appliances and 
machines, not specified or included elsewhere in this 
Chapter; profile projectors. As specified for subheadings  CTH; or 
35% value 
added rule 
9031.10 - Machines for balancing mechanical parts  CTSH   
9031.20 - Test benches CTSH   
 - Other optical instruments and appliances:    
9031.41 --  For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in manufacturing semiconductor devices CTSH
  
9031.49 -- Othe r As specified for split subheading  
ex9031.49(a) --- Profile projectors CTSHS   
ex9031.49(b) ---  Othe r CTSHS   
9031.80 - Other instruments, appliances and machines  CTSH   
9031.90 - Parts and accessories CTH  
 
(c) Comments by the Secretariat 
 Profile projectors, previously classified in subheading 9031.30, are now covered by 
subheading ex9031.49.  In HS1996, the product spec ific rule for profile projectors is CTSH. 
Therefore to maintain as origin conferring proc ess the change from or to profile projectors 
from or to other products of subheading 9031. 49, a CTSHS rule set out at split subheading 
level may be needed for subheading 9031.49. 
 238.  Heading 91.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
91.01 Wrist-watches, pocket-watches and 
other watches, including stop-watches, with case of precious metal or of metal clad with precious 
metal. 91.01
 Wrist-watches, pocket-watches 
and other watches, including stop-watches, with case of precious metal or of metal clad with 
precious metal. Deletion of subheading 
9101.12 because of the low volume of trade. 
 -  Wrist-watches, electrically 
operated, whether or not 
incorporating a stop-watch facility:  -  Wrist-watches, electrically 
operated, whether or not 
incorporating a stop-watch facility:  
9101.11 --  With mechanical display only 9101.11  --  With mechanical display only   
9101.12 --  With opto-electronic display only - (deleted)   
9101.19 --  Othe r 9101.19  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
91.01 Wrist-watches, pocket-watches and other watches, including stop-watches, with case 
of precious metal or of metal clad with precious metal. [CTH] 
 
 
 
HS2002 Description  Rule 
91.01 Wrist-watches, pocket-watches and other watches, including stop-watches, with 
case of precious metal or of metal clad with precious metal. [CTH] 
 
HS2007 Description  Rule 
91.01 Wrist-watches, pocket-watches and other watches, including stop-watches, with 
case of precious metal or of metal clad with precious metal. [CTH] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged. The amendment to the nomenclature occurs at 
subheading level and does not modify the scope of the product specific rule, which requires a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  JOB/RO/3/Rev.1 
 
- 243 - 
 
  239.  Heading 91.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
91.06 Time of day recording apparatus 
and apparatus for measuring, 
recording or otherwise indicating 
intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders). 91.06
 Time of day recording apparatus 
and apparatus for measuring, 
recording or otherwise indicating 
intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders). Deletion of subheading 
9106.20 because of the 
low volume of trade. 
9106.10 -  Time-registers; time-recorders 9106.10  - Time-registers; time-recorders   
9106.20 - Parking meters  - (deleted)   
9106.90 - Othe r 9106.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
91.06 Time of day recording apparatus and appa ratus 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] 
 
 
 
HS2002 Description  Rule 
91.06 Time of day recording apparatus and apparatus for measuring, recording or otherwise 
indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders). [CTH] 
 
HS2007 Description  Rule 
91.06 Time of day recording apparatus and apparatus for measuring, recording or otherwise 
indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders). [CTH] 
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at subheading level and does not modify the scope of the product specific rule, which requires 
a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 
240.  Heading 92.03, 92.04, and 92.05 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
92.03 Keyboard pipe organs; harmoniums 
and similar keyboard instruments with free metal reeds. -
 (deleted)  Deletion of headings 92.03 
and 92.04 because of the low volume of trade. 
92.04 Accordions and similar instruments; 
mouth organs. - (deleted)   
9204.10 -  Accordions and simila r 
instruments - (deleted)   
9204.20 -  Mouth organs  - (deleted)   
92.05 Other wind musical instruments (for 
example, clarinets, trumpets, 
bagpipes). 92.05  Other wind musical instruments 
(for example, clarinets, 
trumpets, bagpipes).  
9205.10 - Brass-wind instruments 9205.10  - Brass-wind instruments   
9205.90 - Othe r 9205.90  - Other  
 
(b) Technical Rectification 
HS1996 Description  Rule 
92.03 
 Keyboard pipe organs; harmoniums and similar keyboard instruments 
with free metal reeds. [CTH]  
 [CTH except from 92.09; 
or 35% value added rule]  
92.04 Accordions and similar instruments; mouth organs.  [CTH]  
  [CTH except from 92.09; 
or 35% value added rule]  
92.05 Other wind musical instruments (for example, clarinets, trumpets, 
bagpipes). [CTH]  
  [CTH except from 92.09; 
or 35% value added rule]  JOB/RO/3/Rev.1 
 
- 244 - 
 
   
HS2002 Description  Rule 
92.03 
 Keyboard pipe organs; harmoniums and similar keyboard instruments 
with free metal reeds. [CTH]  
 [CTH except from 92.09; 
or 35% value added rule]  
92.04 Accordions and similar instruments; mouth organs.  [CTH]  
  [CTH except from 92.09; 
or 35% value added rule]  
92.05 Other wind musical instruments (for example, clarinets, trumpets, 
bagpipes). [CTH]  
  [CTH except from 92.09; 
or 35% value added rule]  
 
HS 2007 Description  Rule 
92.05 Other wind musical instruments (for example, clarinets, 
trumpets, bagpipes). As specified for split  
heading [CTH except from 92.09; 
or 35% value added rule]  
ex92.05(a) - Keyboard pipe organs; harmoniums and similar keyboard 
instruments with free metal reeds. [CTHS]  
   
ex92.05(b) - Accordions and similar instruments; mouth organs.  [CTHS]   
ex92.05(c) Other [CTHS]   
 
(c) Comments by the Secretariat 
 Under HS1996 and HS2002, a change from or to keyboard pipe organs; harmoniums and 
similar keyboard instruments with free metal reeds (heading 92.03) to or from accordions and similar instruments; mouth organs (heading 92.04); or from or to other wind musical 
instruments (heading 92.05) was origin confe rring.  To maintain the same outcome in 
HS2007, a product specific rule set out at split heading level may be needed.  However, since these changes appear to be unfeasible, the Secretariat is of the view that a simple CTH 
rule should be maintained for heading 92.05. 
 241.  Heading 92.09 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
92.09 Parts (for example, mechanisms 
for musical boxes) and 
accessories (for example, cards, 
discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. 92.09
 Parts (for example, mechanisms 
for musical boxes) and accessories 
(for example, cards, discs and rolls 
for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. Deletion of subheadings 
9209.10, 9209.20 and 
9209.93 because of the low 
volume of trade. 
9209.10 -  Metronomes, tuning forks and 
pitch pipes - (deleted)   
9209.20 -  Mechanisms for musical boxes -  (deleted)   
9209.30 -  Musical instrument strings 9209.30  -  Musical instrument strings   
 -  Other:  - Other:   
9209.91 --  Parts and accessories for 
pianos 9209.91  --  Parts and accessories for pianos   
9209.92 --  Parts and accessories for the 
musical instruments of heading 92.02 9209.92
 --  Parts and accessories for the 
musical instruments of heading 92.02  
9209.93 --  Parts and accessories for the 
musical instruments of heading 
92.03 - (deleted)   
9209.94 --  Parts and accessories for the 
musical instruments of heading 
92.07 9209.94  --  Parts and accessories for the 
musical instruments of heading 
92.07  
9209.99 --   Othe r 9209.99  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
92.09 Parts (for example, mechanisms for musical boxes) and accessories (for 
example, cards, discs and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning forks and pitch pipes of all kinds. [CTH]  [CTH except from 
92.09; or 35% value 
added rule]  
 
 
HS2002 Description  Rule 
92.09 Parts (for example, mechanisms for musical boxes) and accessories (for 
example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds.  [CTH]
 [CTH except from 
92.09; or 35% value added rule]  
 JOB/RO/3/Rev.1 
 
- 245 - 
 
  HS2007 Description  Rule 
92.09 Parts (for example, mechanisms for musical boxes) and accessories (for 
example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. [CTH]
 [CTH except from 
92.09; or 35% value added rule]  
 
(c) Comments by the Secretariat 
 Notwithstanding the structure of HS2007 heading does not correspond to the HS2002, its 
overall coverage remains unchanged.  The amendment to the nomenclature occurs at subheading level and does not modify the scope of the product specific rule, which requires 
a change of heading to confer origin.  Therefor e, no modification is needed; the rule can be 
transposed directly.  
 242.  Heading 93.06 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
93.06 Bombs, grenades, torpedoes, mines, 
missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and 
parts thereof, including shot and 
cartridge wads. 93.06
 Bombs, grenades, torpedoes, mines, 
missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles 
and parts thereof, including shot and 
cartridge wads. Deletion of 
subheading 9306.10 because of the low volume of trade. 
9306.10 -  Cartridges for riveting or similar 
tools or for captive-bolt humane 
killers and parts thereof - (deleted)   
 -  Shotgun cartridges and parts 
thereof; air gun pellets:  -  Shotgun cartridges and parts 
thereof; air gun pellets:  
9306.21 --  Cartridges 9306.21  --  Cartridges   
9306.29 --  Othe r 9306.29  --  Othe r  
9306.30 -  Other cartridges and parts thereof 9306.30  -  Other cartridges and parts thereof  
 
(b) Technical Rectification 
HS1996 Description  Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war 
and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. As specified for subheadings
 
9306.10 - Cartridges for riveting or similar tools or for captive-bolt humane killers 
and parts thereof CTH; or loading the munition  
 - Shotgun cartridges and parts thereof; air gun pellets   
9306.21 -- Cartridges  CTH; or loading the munition  
9306.29 -- Othe r CTH; or loading the munition  
9306.30 - Other cartridges and parts thereof  CTH; or loading the munition  
9306.90 - Othe r As specified for split subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, missiles and similar munitions of wa r CTSHS  
ex9306.90(b) Parts CTH  
 
 
HS 2002 Description  Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war 
and parts thereof; cartridges and other ammunition and projectiles and 
parts thereof, including shot and cartridge wads. As specified for subheadings  
9306.10 - Cartridges for riveting or similar tools or for captive-bolt humane killers 
and parts thereof CTH; or loading the munition  
 - Shotgun cartridges and parts thereof; air gun pellets:   
9306.21 -- Cartridges  CTH; or loading the munition  
9306.29 -- Othe r CTH; or loading the munition  
9306.30 - Other cartridges and parts thereof  CTH; or loading the munition  
9306.90 - Othe r As specified for split subheadings  
ex9306.90(a) Bombs, grenades, torpedoes, mines, missiles and similar munitions of wa r CTSHS  
ex9306.90(b) Parts CTH  
 
HS 2007 Description  Rule 
93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war 
and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. As specified for subheadings
 
 - Shotgun cartridges and parts thereof; air gun pellets:   
9306.21 -- Cartridges  CTH; or loading the munition  
9306.29 -- Othe r CTH; or loading the munition  
9306.30 - Other cartridges and parts thereof  CTH; or loading the munition  
9306.90 - Othe r As specified for split subheadings  JOB/RO/3/Rev.1 
 
- 246 - 
 
  HS 2007 Description  Rule 
ex9306.90(a) Bombs, grenades, torpedoes, mi nes, missiles and similar munitions of wa r CTSHS  
ex9306.90(b) Parts CTH  
 
(c) Comments by the Secretariat 
 Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof, 
previously classified in HS2002 subheading  9306.10 are now part of HS2007 subheading 
9306.30. Product specific rule for both subheadings requires a change of heading to confer 
origin. The rule for heading 93.06 can be transposed directly by the sole elimination of 
subheading 9306.10. 
 
243.  Heading 94.01 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
94.01 Seats (other than those of 
heading 94.02), whether or not convertible into beds, and parts thereof. 94.01
 Seats (other than those of 
heading 94.02), whether or not convertible into beds, and parts thereof. Subheading 9401.50 has been 
subdivided to provide separately for seats of bamboo or rattan (INBAR). 
9401.50 -  Seats of cane, osier, bamboo 
or similar materials  -  Seats of cane, osier, bamboo 
or similar materials:  
  9401.51  --  Of bamboo or rattan   
  9401.59  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
94.01 Seats (other than those of heading  
No. 94.02), whether or not convertible into beds, and parts thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 9401.90 
provided one essential part of the furniture 
is already originating]  
9401.20 
9401.30 
9401.40 - Seats of a kind used for motor vehicles  
- Swivel seats with variable height adjustment 
- Seats other than garden seats or  camping equipmen t, convertible 
into beds As specified for subheading 9401.10  
As specified for subheading 9401.10 
As specified for subheading 9401.10 
9401.50 - Seats of cane, osier, bamboo or similar materials  As specified for subheading 9401.10  
9401.61 
9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other - Other seats, with metal frames: As specified for subheading 9401.10
 
As specified for subheading 9401.10 
As specified for subheading 9401.10 As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10  
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 
 
HS2002 Description  Rule 
94.01 Seats (other than those of heading 94.02), whether or not 
convertible into beds, and parts thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 9401.90 
provided one essential part of the furniture 
is already originating]  
9401.20 
9401.30 
9401.40 
 - Seats of a kind used for motor vehicles  
- Swivel seats with variable height adjustment 
- Seats other than garden seats or  camping equipmen t, convertible 
into beds As specified for subheading 9401.10  
As specified for subheading 9401.10 
As specified for subheading 9401.10 
 
9401.50 - Seats of cane, osier, bamboo or similar materials  As specified for subheading 9401.10  
9401.61 9401.69 
 - Other seats, with wooden frames: 
--   Upholstered 
--   Other 
- Other seats, with metal frames: As specified for subheading 9401.10
 
As specified for subheading 9401.10 
As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10  
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 JOB/RO/3/Rev.1 
 
- 247 - 
 
  HS2007 Description Rule 
94.01 Seats (other than those of heading 94.02), whether or 
not convertible into beds, and parts thereof. As specified for subheadings  
9401.10 
 - Seats of a kind used for aircraft 
 [CTH, or change from subheading 9401.90 provided one 
essential part of the furniture is already originating]  
9401.20 
9401.30 9401.40  - Seats of a kind used for motor vehicles
 
- Swivel seats with variable height adjustment 
- Seats other than garden seats or camping equipment, convertible into beds As specified for subheading 9401.10 
As specified for subheading 9401.10 As specified for subheading 9401.10  
 - Seats of cane, osier, bamboo or similar materials:   
9401.51 -- Of bamboo or rattan As specified for subheading 9401.10  
9401.59 -- Othe r As specified for subheading 9401.10  
9401.61 
9401.69  - Other seats, with wooden frames: 
--   Upholstered --   Other 
- Other seats, with metal frames: As specified for subheading 9401.10 
As specified for subheading 9401.10 As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.71 --   Upholstered As specified for subheading 9401.10  
9401.79 
9401.80 --   Other  
- Other seats As specified for subheading 9401.10 
As specified for subheading 9401.10  
9401.90 - Parts CTH  
 
(c) Comments by the Secretariat 
 HS2002 subheading 9401.50 has been subdivided into 2 new subheadings (9401.51 and 
9401.59).  The sole modification in the transposed rule for heading 94.01 is the reproduction 
of the product specific rule of HS2002 subheading 9401.50 into the new subheadings. 
 244.  Heading 94.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
94.03 Other furniture and parts thereof. 94.03  Other furniture and parts 
thereof. Subheading 9403.80 has been 
subdivided to provide separately for furniture of bamboo or rattan (INBAR). 
9403.80 -  Furniture of other materials, 
including cane, osier, bamboo or 
similar materials  -  Furniture of other materials, 
including cane, osier, bamboo 
or similar materials:  
  9403.81  --  Of bamboo or rattan   
  9403.89  --  Othe r  
 
(b) Technical Rectification 
HS1996 Description  Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices  [CTH, or change from subheading 9403.90 provided 
one essential part of the furniture is already 
originating] 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices  As specified for subheading 9403.10  
9403.40 
9403.50 9403.60 - Wooden furniture of a kind used in the kitchen
 
- Wooden furniture of a kind used in the bedroom 
- Other wooden furniture As specified for subheading 9403.10  
As specified for subheading 9403.10 As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
9403.80 - Furniture of other materials, including cane, osier, bamboo 
or similar materials As specified for subheading 9403.10  
9403.90 - Parts CTH 
 
 
HS2002 Description  Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices  [CTH, or change from subheading 9403.90 provided 
one essential part of the furniture is already 
originating] 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices  As specified for subheading 9403.10  
9403.40 
9403.50 9403.60 - Wooden furniture of a kind used in the kitchen
 
- Wooden furniture of a kind used in the bedroom 
- Other wooden furniture As specified for subheading 9403.10  
As specified for subheading 9403.10 As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
9403.80 - Furniture of other materials, including cane, osier, bamboo 
or similar materials As specified for subheading 9403.10  
9403.90 - Parts CTH 
 JOB/RO/3/Rev.1 
 
- 248 - 
 
  HS2007 Description  Rule 
94.03 Other furniture and parts thereof. As specified for subheadings  
9403.10 - Metal furniture of a kind used in offices  [CTH, or change from subheading 9403.90 provided 
one essential part of the furniture is already 
originating] 
9403.20 - Other metal furniture As specified for subheading 9403.10 
9403.30 - Wooden furniture of a kind used in offices  As specified for subheading 9403.10  
9403.40 
9403.50 9403.60 - Wooden furniture of a kind used in the kitchen
 
- Wooden furniture of a kind used in the bedroom 
- Other wooden furniture As specified for subheading 9403.10  
As specified for subheading 9403.10 As specified for subheading 9403.10  
9403.70 - Furniture of plastics  
 -  Furniture of other materials, including cane, osier, 
bamboo or similar materials:  
9403.81 --  Of bamboo or rattan As specified for subheading 9403.10 
9403.89 --  Othe r As specified for subheading 9403.10 
9403.90 - Parts CTH 
 
(c) Comments by the Secretariat 
 HS2002 subheading 9403.80 has been subdivided into 2 new subheadings (9403.81 and 
9403.89).  The sole modification in the transposed rule for heading 94.03 is the reproduction 
of the product specific rule of HS2002 subheading 9403.80 into the new subheadings. 
 245.  Heading 95.01, 95.02, and 95.03 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
95.01 Wheeled toys designed to be ridden by 
children (for example, tricycles, scooters, pedal cars); dolls' carriages. -
 (deleted)  New heading 95.03 
has been created to cover toys of all kinds. 
95.02 Dolls representing only human beings.  - (deleted)   
9502.10 -  Dolls, whether or not dressed -  (deleted)   
 -  Parts and accessories: - (deleted)   
9502.91 --  Garments and accessories therefor, 
footwear and headgear - (deleted)   
9502.99 --  Othe r - (deleted)   
95.03 Other toys; reduced-size ("scale") models and 
similar recreational models, working or not; puzzles of all kinds. 95.03
 Tricycles, scooters, pedal 
cars and similar wheeled toys; dolls' carriages; 
dolls; other toys; reduced-
size ("scale") models and similar recreational models, working or not; puzzles of all kinds.  
9503.10 -  Electric trains, including tracks, signals and 
other accessories therefor - (deleted)   
9503.20 -  Reduced-size ("scale") model assembly 
kits, whether or not working models, excluding those of subheading 9503.10 -
 (deleted)   
9503.30 -  Other construction sets and constructional 
toys - (deleted)   
 -  Toys representing animals or non-human 
creatures: - (deleted)   
9503.41 --  Stuffed - (deleted)   
9503.49 -- Othe r -  (deleted)   
9503.50 -  Toy musical inst ruments and apparatus  - (deleted)   
9503.60 -  Puzzles -  (deleted)   
9503.70 -  Other toys, put up in sets or outfits  - (deleted)   
9503.80 -  Other toys and models, incorporating a 
motor - (deleted)   
9503.90 -  Othe r - (deleted)   
 
(b) Technical Rectification 
HS 1996 Description  Rule 
95.01 Wheeled toys designed to be ridden by children (for 
example, tricycles, scooters, pedal cars); dolls' carriages. As specified for split headings 
ex95.01(a) Body or frame  CTH 
ex95.01(b) Other parts and accessories CTH  
ex95.01(c) Other CTHS, except from split heading ex95.01(a)  
95.02 Dolls representing only human beings.  As specified for subheadings  
9502.10 - Dolls, whether or not dressed CTH 
 - Parts and accessories:  JOB/RO/3/Rev.1 
 
- 249 - 
 
  HS 1996 Description  Rule 
9502.91 --   Garments and accessories therefor, footwear and 
headgear [Change to goods of this subheading provided 
that the goods are assembled in a single country 
in accordance with Notes of Chapters 61 or 62] 
9502.99 --   Othe r [CTSH]  
95.03 Other toys; reduced-size ("scale") models and similar 
recreational models, working or not; puzzles of all kinds. As specified for split headings  
ex95.03(a) Goods of this heading put up in sets or outfits   CTH 
ex95.03(b) Toys representing animals or non-human creatures  CTH 
ex95.03(c) Toy musical instruments and apparatus  CTHS  
ex95.03(d) Other articles of this heading CTHS  
ex95.03(e) Parts and accessories CTHS  
 
 
HS 2002 Description  Rule 
95.01 Wheeled toys designed to be ridden by children (for 
example, tricycles, scooters, pedal cars); dolls' carriages. As spe cified for split headings 
ex95.01(a) Body or frame  CTH 
ex95.01(b) Other parts and accessories CTH  
ex95.01(c) Other CTHS, except from split heading ex95.01(a)  
95.02 Dolls representing only human beings.  As specified for subheadings  
9502.10 - Dolls, whether or not dressed CTH 
 - Parts and accessories:  
9502.91 --   Garments and accessories therefor, footwear and 
headgear [Change to goods of this subheading provided 
that the goods are assembled in a single country 
in accordance with Notes of Chapters 61 or 62] 
9502.99 --   Othe r [CTSH]  
95.03 Other toys; reduced-size ("scale") models and similar 
recreational models, working or not; puzzles of all kinds. As specified for split headings  
ex95.03(a) Goods of this heading put up in sets or outfits   CTH 
ex95.03(b) Toys representing animals or non-human creatures  CTH 
ex95.03(c) Toy musical instruments and apparatus  CTHS  
ex95.03(d) Other articles of this heading CTHS  
ex95.03(e) Parts and accessories CTHS  
 
 
HS 2007 Description Rule 
95.03 Tricycles, scooters, pedal cars and similar 
wheeled toys; dolls' ca rriages; dolls; other 
toys; reduced-size ("scale") models and similar 
recreational models, working or not; puzzles of 
all kinds. As specified for split heading  
 - Wheeled toys designed to be ridden by 
children (for example, tricycles, scooters, 
pedal cars); dolls' carriages:  
ex95.03(a) -- Body or frame CTHS, except from split heading ex95.03(b) and ex95.03(c)  
ex95.03(b) -- Other parts and accessories CTHS, except from split heading ex95.03(a) and ex95.03(c)  
ex95.03(c) -- Othe r 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  
 
(c) Comments by the Secretariat 
 Headings 95.01, 95.02, and 95.03 have been merged to cover all kind of toys into one 
single heading (HS2007 heading 95.03).  To maintain the same scope in the transposed rule 
for heading 95.03, it may be needed to reproduce the product specific rules at split heading level maintaining the same split definitions drafted in the Consolidated Text for HS1996 
headings 95.01 to 95.03. 
 JOB/RO/3/Rev.1 
 
- 250 - 
 
  246.  Heading 96.14 
(a) HS change 
HS2002 Description HS2007  Description  Reason for change  
96.14 Smoking pipes (including pipe 
bowls) and cigar or cigarette 
holders, and parts thereof. 96.14  Smoking pipes (including pipe 
bowls) and cigar or cigarette 
holders, and parts thereof. Deletion of subheadings 
9614.20 and 9614.90 because 
of the low volume of trade. 
9614.20 -  Pipes and pipe bowls - (deleted)   
9614.90 -  Othe r -  (deleted)   
 
(b) Technical Rectification 
HS1996 Description  Rule 
96.14  Smoking pipes (including pipe bowls) and cigar or cigarette holders, 
and parts thereof. As specified for subheadings  
9614.20 - Pipes and pipe bowls As specified for s plit subheadings  
ex9614.20(a) Roughly shaped blocks of wood or root, for the manufacture of pipes 
and pipe bowls  CTH 
ex9614.20(b) Pipes and pipe bowls CTSHS  
9614.90 - Othe r CTH 
 
 
HS2002 Description  Rule 
96.14  Smoking pipes (including pipe bowls) and cigar or cigarette holders, 
and parts thereof. As specified for subheadings  
9614.20 - Pipes and pipe bowls As specified for split subheadings  
ex9614.20(a) Roughly shaped blocks of wood or root, for the manufacture of pipes 
and pipe bowls  CTH 
ex9614.20(b) Pipes and pipe bowls CTSHS  
9614.90 - Othe r CTH 
 
HS2007 Description  Rule 
96.14 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and 
parts thereof. As specified for split heading  
ex96.14(a) - Pipes and pipe bowls roughly shaped blocks of wood or root, for the 
manufacture of pipes and pipe bowls. CTH 
ex96.14(b) - Pipes and pipe bowls CTHS  
ex96.14(c) - Othe r CTH 
 
(c) Comments by the Secretariat 
 Subheadings 9614.20 and 9614.90 have been deleted, but the overall coverage of 
heading 96.14 remains the same.  In HS1996, the product specific rules were set out at 
subheading level and split subheading level.  Therefore, the transposed rule for heading 96.14 can be reproduced at split heading level, maintaining the subheading and split 
subheading definitions drafted in the Consolidated Text. 
  
__________