G/RO/W/143  
 
9 April 2013  
(13-1815)  Page: 1/19  
Committee on Rules of Origin  Original: English  
 
 
 
 TRANSPOSITION OF DRAFT CONSOLIDATED TEXT ON NON-PREFERENTIAL RULES OF 
ORIGIN UNDER THE WTO AGREEMENT ON RULES OF ORIGIN 
(Item V (a) on the Agenda) 
 The following submission, dated 22 March 2013, is being circulated at the request of the 
World Customs Organization. 
 
_______________ 
 
 
 By letter dated 13 June 2012 the CRO has requested the advice of the WCO Technical Committee on Rules of Origin (TCRO) concerning the transposition of the draft text of non-
preferential rules of origin, contained in document G/RO/W/111/Rev.6, to a newer version of the 
HS nomenclatures, taking into account the technicality of the undertaking and the TCRO's high capability to assist such work. 
 The WCO Secretariat and the TCRO have welc omed the opportunity for a review of the 
transposed text by the experts of the TCRO as th is technical review of the transposed rules will 
ensure that the final agreement is simplified and, hence, facilitate its implementation by Customs 
administrations and the business community. 
 While a large portion of the HS amendments ha s little or no impact on the rules of origin, 
the transposed rules may become overly complex in certain cases if the transposition was only carried out mechanically without any logical simplification.  Therefore it is extremely important for 
Customs as well as the traders to ensure that th e transposed rules are simple and clear, so that 
the rules are fully effective and implementable. 
 The WCO Secretariat had prepared a document to  be examined by the TCRO focusing on the 
examination of those possible complex cases.  Th e document has been examined by the TCRO at 
its 31
st session in January 2013. 
 The TCRO expressed general appreciation for th e work carried out by both Secretariats and 
stressed the need for harmonized, simple and transp arent rules.  The technical rectification should 
be merely a technical issue and should not lead to changes in the so far agreed rules.  On the 
other hand, the transposition leads to complexity in some cases and these cases should be looked 
at. 
 After the discussion, the TCRO Chairperson concluded that the transposition process must 
ensure that agreed rules are not touched upon and that simplifications should not lead to changes 
in the rules.  The TCRO took note of the docu ment and of various comments made by delegations 
and agreed that the document be sent to the CRO as WCO Secretariat recommendations and 
technical advice. 
 According to the TCRO decision I am please d to enclose the document trusting that it 
provides reasonable option to the CRO for consideration. 
_______________  G/RO/W/143 
 
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  1. Since the beginning of the negotiations of the Harmonization Work Programme (HWP) the 
WCO Council has adopted several recommendations to amend the Harmonized System (HS).  These HS amendments came into effect internationally on 1 January 2002, 2007 and 2012.  
2. The Technical Committee on Rules of Origin (TCRO) has agreed in the past that 
synchronized application of the Harmonized System and the Harmonized Rules of Origin is 
essential.  A technical rectification of the Agreement on Origin will therefore be needed. 
3. At its meeting on 27 October 2011, the Commi ttee on Rules of Origin (CRO) agreed to 
initiate the transposition of the draft consolidated text of Non-Preferential Rules of Origin into more 
recent versions of the HS nomenclature.  The WTO Secretariat has been mandated to conduct this work with a view to concluding it as soon as possible.  The transposition exercise would be conducted on a step-by-step basis as to gradually  conduct a technical rectification from HS 1996 
to HS 2012. 
4. At its meeting on 7 June 2012 the CRO agreed  to invite comments from the TCRO on 
documents prepared by the WTO Secretariat concerning the transposition exercise.  To that effect, 
the Chairperson of the CRO addressed a letter to the Chairperson of the TCRO on 13 June 2012. 
5. On 29 June the Chairperson of the TCRO welc omed this opportunity for a review of the 
transposed text by the experts of the TCRO adding  that a technical review of the transposed rules 
would ensure that the final agreement is simplified  and, hence, facilitates its implementation by 
Customs administrations and the business community.  The TCRO would provide the CRO with relevant advice to improve the quality of the transposition work. 
6. On 24 September 2012 the Chairperson of the TCRO addressed a letter to the TCRO 
delegations stating that: 
"while a large portion of the HS amendments has little or no impact on the rules of origin, 
the transposed rules may become overly complex in certain cases if the transposition was 
only carried out mechanically without any logical simplification.  
Therefore it is extremely important for Customs as well as the traders to ensure that the 
transposed rules are simple and clear, so that the rules are fully effective and implementable.  
The Technical Committee on Rules of Origin (TCRO) is now expected to contribute to this very 
important technical work.  In this context, I am of the view that the TCRO should focus on the 
examination of those possible complex cases, and provide reasonable options to the CRO for consideration. 
As the centrepiece of practical expertise in the implementation of rules of origin, I am 
confident that the TCRO can make valuable contributions as we have done through the early years of the development of the Harmonization Work Programme." 
7. The Chairperson indicated that the WCO Secretariat would analyse the transposition 
documents received from the WTO Secretariat and draft a working document to facilitate the discussions at the TCRO. 
8. The WCO Secretariat has analysed the transposition documents received from the WTO.  As 
indicated by the Chairperson, a large portion of th e HS amendments has little or no impact on the 
rules of origin. 
9. On the other hand, for those headings on which the HS amendments have great impact, the 
rules of origin will be very complex as a result of the mechanical transposition, thus the simplified 
presentation of the rules of origin must be considered for those headings. 
10. The existence of complex rules of origin would have huge negative impacts on the 
implementation of rules of origin by Customs an d economic operators.  Thus it is extremely 
important from the Customs’ standpoint to avoid such complex rules of origin to the maximum extent possible.   G/RO/W/143 
 
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  11. In this context, the Secretariat has selected the transposed rules of origin which include the 
following:  
1) Exceptions from other (sub) headings, or 
2) Creation of new split (sub) headings. 
12. For these cases, it is appropriate for the TCRO to undertake technical discussions and make 
feasible and realistic recommendations of the transposed rules of origin based on the implementation feasibility by the Customs administrations and the economic operators. 
13. The result of the decisions taken by the TC RO will be forwarded to the CRO by the 
Chairperson to be duly utilized for the CRO’s consideration. 
CONCLUSION 
14. The Committee is invited to discuss the transposed rules of origin compiled in the Annexes 
to the present document in order to provide the CRO with relevant advice to improve the quality of 
the transposition work undertaken by the WTO Secretariat. 
 
 
_______________ 
 
 G/RO/W/143 
 
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  TRANSPOSITION EXERCISE 
HS 1996 TO HS 2002 
1. Chapters 28 and 29 In view of the Chapter Primary Rules for Chapters  28 and 29 which provide for a chemical reaction 
as well as mixing and blending as origin conferring processes, the WCO Secretariat recommends a 
simple CTSH rule for the following headings: 
28.05, 28.27, 28.34, 28.41, 28.42, 29.03, 29.05, 29.07, 29.14, 29.18, 29.21, 29.22, 29.24, 
29.25, 29.26, 29.32, 29.33, 29.34, 29.37 
2. Heading 30.06 a. Recommendation by the Secretariat 
HS 2002 Description Rule 
30.06 Pharmaceutical goods specified in Note 4 to this Chapter. As specified for 
subheadings  
3006.10 -  Sterile surgical catgut, similar sterile suture materials and 
sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tent s; 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 examinat ions 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 
    
 
ex3006.80(a) ex3006.80(b) ex3006.80(c)      ex3006.80(d)  ex3006.80(e) ex3006.80(f) ex3006.80(g) ex3006.80(h)    ex3006.80(i)   -- Glands and other organs for or gano-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or of their secretions for organo-the rapeutic uses; heparin and its 
salts; other human or animal subs tances prepared for therapeutic 
or prophylactic uses, not elsewhere specified or included. 
--- Glands and other organs, dr ied, whether or not powdered 
--- Extracts of glands or other organs or of their secretions --- Other -- Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions 
and modified immunological produc ts, whether or not obtained by 
means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding ye asts) and similar products. 
--- Antisera and other blood fract ions and modified immunological 
products, whether or not obtained by means of biotechnological processes --- Vaccines for human medicine --- Vaccines for veterinary medicine --- Other -- 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. -- Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmix ed products for therapeutic or  
   
 
CTSHS CTSHS  CTSHS       CTSHS  CTSHS CTSHS CTSHS CTSHS    CTSHS   G/RO/W/143 
 
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  HS 2002 Description Rule 
 
  
 
 ex3006.80(j) ex3006.80(k)  prophylactic uses, put up in measured doses (including those in 
the form of transdermal administra tion systems) or in forms or 
packings for retail sale. 
-- Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, po ultices), impregnated or coated 
with pharmaceutical substances or put up in forms or packings for 
retail sale for medical, surgical, dental or veterinary purposes. 
--- Impregnated or coated with  pharmaceutical substances 
--- Not impregnated or coated with pharmaceutical substances -- Pharmaceutical goods specified in Note 4 to this Chapter  
  
 
 CTSHS CTSHS or from the headings of Section XI 
ex3006.80(l)    ex3006.80(m) --- Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical operations or physical examinat ions or as a coupling agent 
between the body and medical instruments --- Other CTSHS 
   CTSHS 
 
Comment:   The exceptions in the product specific rule for those changes that are unlikely to 
happen may not be needed and therefore have been deleted from the recommendation. Residual 
exceptions that are possible to happen in a commercial sense can be deleted if a Chapter Note is 
added specifying that for the purposes of heading 30.06, a change of a product to its own waste pharmaceutical as defined in the Harmonized System Chapter Note 4(k) or a change of a product 
to its own clinical waste as defined in HS Note 6 (a) to Chapter 38 is not origin conferring.  
Another option to consider is to apply a single origin criterion for all waste pharmaceuticals. For 
instance, to apply the same rule that most of the chapters of the Consolidated Text of Non-
Preferential Rules of Origin apply to waste and scrap:  The country of origin of this heading shall 
be the country in which waste of this heading is derived or collected from manufacturing or processing operations or from consumption . 
If the headings in Chapter 30 are solved for the transposition exercise 1996-2002, this will also 
solve the challenges for the 2002-2007 transposition exercise, as the WTO Secretariat for the 
2002-2007 rectification worked on a no n-simplified version of the HS 2002. 
3. Heading 34.01 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
34.01 Soap; organic surface-active pr oducts and preparations for use 
as soap, in the form of bars, ca kes, moulded pieces or shapes, 
whether or not containing soap; organic surface-active products 
and preparations for washing the skin, in the form of liquid or 
cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. As specified for split headings  
ex34.01(a) - Paper, wadding, felt and non-wovens, impregnated, coated or 
covered with soap or detergent  CTHS 
ex34.01(b) 
  - Organic surface-active products  and preparations for washing 
the  skin,  in  the  form  of  liquid or cream and put up for retail sale, whether or not containing soap CTHS, except from heading 
34.02  
ex3401(c) - Other CTHS, except from split 
heading ex3401(a) 
 
Comment:   Organic surface-active products and preparations for washing the skin, in form of 
liquid, were classified (HS1996) in subheading 3402.20 - preparations put up for retail sale.  Rule applicable to this subheading is CTH rule.  In  HS1996 rule:  1) change to split heading ex34.01(a) and (b) from organic surface-active products and preparations for washing the skin, in form of liquid, was origin conferring and 2) change to or ganic surface-active products and preparation for 
washing the skin, in form of liquid, from other subheadings of heading 34.02 was not origin 
conferring.  G/RO/W/143 
 
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  Therefore it seems necessary to create an additional split in the transposed rule for organic 
surface-active products and preparations for washing the skin, in form of liquid.  This new split needs to have CTHS rule to ensure that change to organic surface active products from ex3401(a) 
and (b) is origin conferring.  In addition, an exception needs to be included in order to make not 
origin conferring the change to organic surface-active products from subheadings of heading 
34.02.  In the case of rule for ex34.01(b) (split heading c in HS2002 rule) CTHS, except from ex34.01(a) ensures that a change from organic su rface-active products be origin conferring. 
4. Heading 34.02 
a. Recommendation by the Secretariat  
HS 2002 Description Rule 
34.02 Organic surface-active agents (other than soap); surface-active 
preparations, washing preparations (including auxiliary washing 
preparations) and cleaning pr eparations, whether or not 
containing soap, other than those of heading 34.01. As specified for subheadings 
 - Organic surface-active agents, whether or not put up for retail 
sale:  
3402.11 --   Anionic CTSH 
3402.12 --   Cationic CTSH 
3402.13 --   Non-ionic CTSH 
3402.19 --   Other CTSH 
3402.20 - Preparations put up for retail sale CTH, except from split 
heading ex34.01(b) 
3402.90 - Other CTH, except from split 
heading ex34.01(b) 
 
Comment:  Exception is needed to ensure that ch ange to preparation put up for retail sale of 
subheading 3402.20 from organic surface-active products and preparations for washing the skin, 
in  the  form  of  liquid or cream and put up for retail sale, whether or not containing soap, now 
classified in heading ex34.01 is not origin conferring. 
5. Heading 38.24/38.25 a. Recommendation by the Secretariat 
HS 2002 Description Rule 
38.24 Prepared binders for foundry moulds or cores; 
chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of  natural products), not 
elsewhere specified or included. CTSH 
38.25 Residual products of the chemical or allied 
industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. Option A:  CTH 
Option B:  The country of origin of this heading shall be the country in which waste of this heading is derived or collected from manufacturing or processing operations or from consumption. 
 
Comment:  If the headings in Chapter 38.24/38.25 are solved for the transposition exercise 
1996-2002, this will in principle also solve the challenges for the 2002-2007 transposition exercise, 
as the WTO Secretariat for the 2002-2007 rectification worked on a non-simplified version of the 
HS 2002. G/RO/W/143 
 
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6. Heading 48.02 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.02 Uncoated paper and paperboard, of a kind used for writing, printing 
or other graphic purposes, and non-perforated punch-cards and 
punch tape paper, in rolls or rectan gular (including square) sheets, of 
any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. CTH 
 
7. Heading 48.04 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.04 Uncoated kraft paper and paperb oard, in rolls or sheets, other 
than that of heading 48.02 or 48.03. CTH 
 
8. Heading 48.05 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.05 Other uncoated paper and pape rboard, in rolls or sheets, not 
further worked or processed than as specified in Note 3 to this 
Chapter. CTH 
 
9. Heading 48.06 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.06 Vegetable parchment, greasepr oof papers, tracing papers and 
glassine and other glazed transp arent or translucent papers, in 
rolls or sheets. CTH 
 
10. Heading 48.07 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.07 Composite paper and paperboard (mad e by sticking flat layers of paper 
or paperboard together with an adhesive), not surface-coated or 
impregnated, whether or not interna lly reinforced, in rolls or sheets. CTH 
 
11. Heading 48.08 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.08 Paper and paperboard, corrugated (w ith or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. As specified for 
subheadings  
4808.10 -  Corrugated paper and paperboard, whether or not perforated CTH  
4808.20 -  Sack kraft paper, creped or crinkled, whether or not embossed or 
perforated CTH 
4808.30 -  Other kraft paper, creped or crinkled, whether or not embossed or 
perforated CTH 
4808.90 -  Other CC G/RO/W/143 
 
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  12. Heading 48.10 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.10 Paper and paperboard, coated on on e or both sides with kaolin (China 
clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surfa ce-coloured, surface-decorated or 
printed, in rolls or rectangular (inc luding square) sheets, of any size. 
- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibr es obtained by a mechanical or 
chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: CTH 
 
13. Heading 48.11 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.11 Paper, paperboard, cellulose wadding and webs of cellulose 
fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or  rectangular (including square) 
sheets, of any size, other than goods of the kind described in 
heading 48.03, 48.09 or 48.10. As specified for split heading 
 
ex48.11(a) -Ink-jet imaging paper and paperboard coated, impregnated or 
covered with plastic CTHS 
ex48.11(b) -Other CTH 
 
14. Heading 48.23 
a. Recommendation by the Secretariat 
HS 2002 Description Rule 
48.23 Other paper, paperboard , cellulose wadding and we bs 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) -   Uncoated kraft paper and paperboard, other than that of heading 
48.02 or 48.03 in strips or rolls of a width exceeding 15cm but not exceeding 36cm   CTH 
ex48.23(b) -   Other uncoated paper an d paperboard, not further worked or 
processed than as specified in Note 3 to this Chapter in strips or rolls of a width exceeding 15 cm but not exceeding 36cm,   CTH 
ex48.23(c) -   Vegetable parchment, gr easeproof papers, tracing papers and 
glassine and other glazed transparent or translucent papers, in strips or 
rolls of a width exceeding 15cm but not exceeding 36cm    CTH 
ex48.23(d) -  Composite paper and paperboa rd (made by sticking flat layers of 
paper or paperboard together with an adhesive), not surface-coated or 
impregnated, whether or not internally reinforced, in strips or rolls of a width exceeding 15 cm but not exceeding 36cm    CTH 
ex48.23(e) -   Paper and paperboard, corrug ated (with or without glued flat surface 
sheets), whether or not perforate d other than paper of the kind 
described in heading 48.03, in strips or rolls of a width exceeding 15cm but not exceeding 36cm; kraft paper, creped or crinkled, whether or not embossed or perforated, in strips or rolls other than paper of the kind 
described in heading 48.03, of a width exceeding 15cm but not 
exceeding 36cm    CTHS 
ex48.23(f) -  Paper and paperboard, corrugat ed (with or without glued flat surface 
sheets), creped, crinkled, embossed or perforated, in strips or rolls other than paper of the kind descr ibed in heading 48.03, of a width 
exceeding 15cm but not exceedin g 36cm, other than paper and 
paperboard covered by split heading ex48.23(e)    CC 
ex48.23(g) -  Other, in st rips or rolls, of a width not exceeding 15cm or in 
rectangular (including square) sheets no side exceeding 36cm    CTHS G/RO/W/143 
 
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  HS 2002 Description Rule 
ex48.23(h) -   Other CTHS, except from 
ex48.02(a), ex48.10(b), 
ex48.11(c) or 
ex48.23(g) 
 
Comment:   If the headings in Chapter 48 are solved for the transposition exercise 1996-2002, 
this will also solve the challenges for the 2002-20 07 transposition exercise, as the WTO Secretariat 
for the 2002-2007 rectification worked on a non-simplified version of the HS 2002. 
 
 
_______________ 
 G/RO/W/143 
 
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  TRANSPOSITION EXERCISE 
HS 2002 TO HS 2007 
1. Chapters 28 and 29. In view of the Chapter Primary Rules for Chapters  28 and 29 which provide for a chemical reaction 
as well as mixing and blending as origin conferring processes, the WCO Secretariat recommends a 
simple CTSH rule for the following headings:   
28.11, 28.24, 28.25, 28.26, 28.27, 28.30, 28.33, 28.34, 28.35, 28.39, 28.41, 28.42, 28.43, 
28.49, 28.51, 28.52, 29.03, 29.05, 29.06, 29.07, 29.08, 29.09, 29.10, 29.12, 29.15, 29.16, 
29.17, 29.18, 29.20, 29.21, 29.22, 29.24, 29.25, 29.30, 29.31, 29.32, 29.34, 29.36, 29.39 
2. Heading 33.01 a. Recommendation by the Secretariat 
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, obta ined by enfleurage or maceration; 
terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. CTSH 
 
Comment: The WCO Secretariat recommends as a simplification to keep CTSH as the origin 
criterion for the whole heading because of the low trade volume 
3. Heading 39.20 
a. Recommendation by the Secretariat 
HS 2007 Description Rule 
39.20 Other plates, sheets, film, foil and strip, of 
plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. As specified for subheading 
3920.10 - Of polymers of ethylene CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(a) 
3920.20 - Of polymers of propylene CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(b) 
3920.30 - Of polymers of styrene CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(c) 
 - Of polymers of vinyl chloride:  
3920.43 -- Containing by weight not less than 6% of 
plasticisers CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(d) 
3920.49 -- Other CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(e) 
 - Of acrylic polymers:  
3920.51 -- Of poly(methyl methacrylate) CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(f) G/RO/W/143 
 
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  HS 2007 Description Rule 
3920.59 -- Other CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading 
ex3006.10(g) 
 - Of polycarbonates, alkyd resins, polyallyl 
esters or other polyesters:  
3920.61 -- Of polycarbonates CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(h) 
3920.62 -- Of poly(ethylene terephthalate) CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(i) 
3920.63 -- Of unsaturated polyesters CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(j) 
3920.69 -- Of other polyesters CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(k) 
 - Of cellulose or its chemical derivatives:  
3920.71 -- Of regenerated cellulose CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(l) 
3920.73 -- Of cellulose acetate CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics., except from split subheading ex3006.10(m) 
3920.79 -- Of other cellulose derivatives CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(n) 
 - Of other plastics:  
3920.91 -- Of poly(vinyl butyral) CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(o) 
3920.92 -- Of polyamides CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(p) 
3920.93 -- Of amino-resins CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(q) 
3920.94 -- Of phenolic resins CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(r) 
3920.99 -- Of other plastics CTH or change within this heading following 
the vacuum disposition of metal on the surface of plastics, except from split subheading ex3006.10(s) 
 
Comment:  Many exceptions come from heading 30.06.  A simplification may be possible after 
solving heading 30.06 G/RO/W/143 
 
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4. Heading 39.21 
a. Recommendation by the Secretariat 
HS 2007 Description Rule 
39.21 Other plates, sheets, film, foil and strip, of 
plastics. As specified for subheading 
 - Cellular:  
3921.11 -- Of polymers of styrene CTH or change within this heading to 
reinforced, laminated, or supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading ex3006.10(t) 
3921.12 -- Of polymers of vinyl chloride CTH or change within this heading to 
reinforced, laminated, or supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading ex3006.10(u) 
3921.13 -- Of polyurethanes CTH or change within this heading to 
reinforced, laminated, or supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading ex3006.10(v) 
3921.14 -- Of regenerated cellulose CTH or change within this heading to 
reinforced, laminated, or supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading ex3006.10(w) 
3921.19 -- Of other plastics CTH or change within this heading to 
reinforced, laminated, or supported material, 
or change within this heading following the vacuum deposition of metal on the surface of plastics, except from split subheading ex3006.10(x) 
3921.90 - Other CTH or change within this heading to 
reinforced, laminated, or supported material, or change within this heading following the vacuum deposition of metal on the surface of plastics. 
 
Comment:  Many exceptions come from heading 30.06.  A simplification may be possible after 
solving heading 30.06 
5. Heading 46.01 
a. Recommendation by the Secretariat 
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 G/RO/W/143 
 
- 13 - 
  
 
  HS 2007 Description Rule 
4601.29 --  Other CTSH, except from 
subheadings 4601.21 or 4601.22 
 - Other:  
4601.92 --  Of bamboo As specified for split 
subheadings  
ex4601.92(a) ---  Plaits and similar products of plaiting materials, whether or 
not assembled into strips CTH 
ex4601.92(b) --- Other CTSHS, except from split 
subheadings ex4601.93(b) or ex4601.94(b) 
4601.93 --  Of rattan As specified for split 
subheadings  
ex4601.93(a) ---  Plaits and similar products of plaiting materials, whether or 
not assembled into strips CTH 
ex4601.93(b) --- Other CTSHS, except from split 
subheadings ex4601.92(b) or ex4601.94(b) 
4601.94 --  Of other vegetable materials As specified for split 
subheadings  
ex4601.94(a) ---  Plaits and similar products of plaiting materials, whether or 
not assembled into strips CTH 
ex4601.94(b) --- Other CTSHS, except from split 
subheadings ex4601.92(b) or ex4601.93(b) 
4601.99 --  Other As specified for split 
subheadings  
ex4601.99(a) --- Plaits and similar products  of plaiting materials, whether or 
not assembled into strips CTH 
ex4601.99(b) --- Other CTSHS 
 
6. Chapter 84 
As a result of the creation of Heading 84.86, the technical rectification of certain headings within 
Chapter 84 ends up in a CTSH rules with exceptions referring to split headings in Heading 84.86.  
The WCO recommends that, once the recommendation on the simplification of Heading 84.86 has 
been agreed to be a simple CTSH rule, it should be considered not to create split headings with exceptions referring to Heading 84.86 for the following headings: 
84.19, 84.21, 84.24, 84.28, 84.31, 84.56, 84.62, 84.64, 84.65, 84.66, 84.77, 84.80, 84.79. 
7. Heading 84.86 a. Recommendation by the Secretariat 
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 circui ts or flat panel displays; 
machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories.   
8486.10 - Machines and appara tus for the manufacture of 
boules or wafers As specified for split 
subheadings   
ex8486.10(a) -- "Machinery, plant or laboratory equipment, 
other than non-electric instantaneous or storage 
water heaters, medical surgical or laboratory 
sterilisers, dryers or rectifying plant, heat 
exchange products, other machinery, plant and equipment for making hot dr inks 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  G/RO/W/143 
 
- 14 - 
  
 
  HS 2007 Description Primary rules 
ex8486.10(c) -- products classified in HS2002 subheading 
8456.10 CTSHS  
ex8486.10(d) -- products classified in HS2002 subheading 
8456.99 CTSHS,   
ex8486.10(e) -- products classified in HS2002 subheading 
8464.10 CTSHS  
ex8486.10(f) -- products classified in HS2002 subheading 
8464.20 CTSHS  
ex8486.10(g) -- products classified in HS2002 subheading 
8464.90 CTSHS  
ex8486.10(h) -- products classified in HS2002 subheading 
8479.89 CTSHS  
ex8486.10(i) -- products classified in HS2002 subheading 
8514.10 CTSHS  
ex8486.10(j) -- products classified in HS2002 subheading 
8514.20 CTSHS  
ex8486.10(k) -- products classified in HS2002 subheading 
8514.30 CTSHS  
ex8486.10(l) -- products classified in HS2002 subheading 
8543.89 CTSHS  
8486.20 - Machines and appara tus for the manufacture of 
semiconductor devices or of electronic integrated circuits As specified for split 
subheadings   
ex8486.20(a) -- products classified in HS2002 subheading 
8419.89 CTSHS  
ex8486.20(b) -- products classified in HS2002 subheading 
8421.19 CTSHS  
ex8486.20(c) -- products classified in HS2002 subheading 
8424.89 CTSHS  
ex8486.20(d) -- products classified in HS2002 subheading 
8456.10 CTSHS  
ex8486.20(e) -- products classified in HS2002 subheading 
8456.91 CTSHS  
ex8486.20(f) -- products classified in HS2002 subheading 
8462.21 CTSHS  
ex8486.20(g) -- products classified in HS2002 subheading 
8462.29 CTSHS  
ex8486.20(h) -- products classified in HS2002 subheading 
8464.20 CTSHS  
ex8486.20(i) -- products classified in HS2002 subheading 
8464.90 CTSHS  
ex8486.20(j) -- products classified in HS2002 subheading 
8465.99 CTSHS  
ex8486.20(k) -- products classified in HS2002 subheading 
8477.20 CTSHS  
ex8486.20(l) -- products classified in HS2002 subheading 
8477.30 CTSHS  
ex8486.20(m) -- products classified in HS2002 subheading 
8477.80 CTSHS  
ex8486.20(n) -- products classified in HS2002 subheading 
8479.89 CTSHS  
ex8486.20(o) -- products classified in HS2002 subheading 
8514.10 CTSHS  
ex8486.20(p) -- products classified in HS2002 subheading 
8514.20 CTSHS  
ex8486.20(q) -- products classified in HS2002 subheading 
8514.30 CTSHS  
ex8486.20(r) -- products classified in HS2002 subheading 
8515.80 CTSHS  
ex8486.20(s) -- products classified in HS2002 subheading 
8543.11 CTSHS  
ex8486.20(t) -- products classified in HS2002 subheading 
8543.89 CTSHS  
ex8486.20(u) -- products classified in HS2002 subheading 
9010.41 CTSHS  G/RO/W/143 
 
- 15 - 
  
 
  HS 2007 Description Primary rules 
ex8486.20(v) -- products classified in HS2002 subheading 
9010.42 CTSHS  
ex8486.20(w) -- products classified in HS2002 subheading 
9010.49 CTSHS  
8486.30 - Machines and appara tus for the manufacture of 
flat panel displays As specified for split 
subheadings   
ex8486.30(a) -- products classified in HS2002 subheading 
8421.19 CTSHS  
ex8486.30(b) -- products classified in HS2002 subheading 
8424.89 CTSHS  
ex8486.30(c) -- products classified in HS2002 subheading 
8456.10 CTSHS  
ex8486.30(d) -- products classified in HS2002 subheading 
8456.20 CTSHS  
ex8486.30(e) -- products classified in HS2002 subheading 
8456.30 CTSHS  
ex8486.30(f) -- products classified in HS2002 subheading 
8456.99 CTSHS  
ex8486.30(g) -- products classified in HS2002 subheading 
8464.10 CTSHS  
ex8486.30(h) -- products classified in HS2002 subheading 
8464.20 CTSHS  
ex8486.30(i) -- products classified in HS2002 subheading 
8464.90 CTSHS  
ex8486.30(j) -- products classified in HS2002 subheading 
8479.50 CTSHS  
ex8486.30(k) -- products classified in HS2002 subheading 
8479.89 CTSHS  
ex8486.30(l) -- products classified in HS2002 subheading 
8543.89 CTSHS  
ex8486.30(m) -- products classified in HS2002 subheading 
9010.50 CTSHS  
8486.40 - Machines and apparatus specified in Note 9 (c) 
to this Chapter As specified for split 
subheadings   
ex8486.40(a) -- products classified in HS2002 subheading 
8428.39 CTSHS  
ex8486.40(b) -- products classified in HS2002 subheading 
8428.90 CTSHS  
ex8486.40(c) -- products classified in HS2002 subheading 
8456.99 CTSHS  
ex8486.40(d) -- products classified in HS2002 subheading 
8465.99 CTSHS  
ex8486.40(e) -- products classified in HS2002 subheading 
8477.10 CTSHS  
ex8486.40(f) -- products classified in HS2002 subheading 
8477.40 CTSHS  
ex8486.40(g) -- products classified in HS2002 subheading 
8477.59 CTSHS  
ex8486.40(h) -- products classified in HS2002 subheading 
8479.89 CTSHS  
ex8486.40(i) -- products classified in HS2002 subheading 
8480.71 CTSHS  
ex8486.40(j) -- products classified in HS2002 subheading 
8515.19 CTSHS  
ex8486.40(k) -- products classified in HS2002 subheading 
8515.21 CTSHS  
ex8486.40(l) -- products classified in HS2002 subheading 
8515.29 CTSHS  
ex8486.40(m) -- products classified in HS2002 subheading 
8515.80 CTSHS  
ex8486.40(n) -- products classified in HS2002 subheading 
8543.89 CTSHS  
ex8486.40(o) -- products classified in HS2002 subheading 
9011.10 CTSHS  
ex8486.40(p) -- products classified in HS2002 subheading 
9011.20 CTSHS  G/RO/W/143 
 
- 16 - 
  
 
  HS 2007 Description Primary rules 
ex8486.40(q) -- products classified in HS2002 subheading 
9012.10 CTSHS  
ex8486.40(r) -- products classified in HS2002 subheading 
9017.20 CTSHS  
8486.90 - Parts and accessories As specified for split 
subheadings   
ex8486.90(a) -- products classified in HS2002 subheading 
8419.90 CTSHS  
ex8486.90(b) -- products classified in HS2002 subheading 
8421.91 CTSHS  
ex8486.90(c) -- products classified in HS2002 subheading 
8424.90 CTSHS  
ex8486.90(d) -- products classified in HS2002 subheading 
8431.39 CTSHS  
ex8486.90(e) -- products classified in HS2002 subheading 
8466.10 CTSHS  
ex8486.90(f) -- products classified in HS2002 subheading 
8466.20 CTSHS  
ex8486.90(g) -- products classified in HS2002 subheading 
8466.30 CTSHS  
ex8486.90(h) -- products classified in HS2002 subheading 
8466.91 CTSHS  
ex8486.90(i) -- products classified in HS2002 subheading 
8466.92 CTSHS  
ex8486.90(j) -- products classified in HS2002 subheading 
8466.93 CTSHS  
ex8486.90(k) -- products classified in HS2002 subheading 
8466.94 CTSHS  
ex8486.90(l) -- products classified in HS2002 subheading 
8477.90 CTSHS  
ex8486.90(m) -- products classified in HS2002 subheading 
8479.90 CTSHS  
ex8486.90(n) -- products classified in HS2002 subheading 
8514.90 CTSHS  
ex8486.90(o) -- products classified in HS2002 subheading 
8515.90 CTSHS  
ex8486.90(p) -- products classified in HS2002 subheading 
8543.90 CTSHS  
ex8486.90(q) -- products classified in HS2002 subheading 
9010.90 CTSHS  
ex8486.90(r) -- products classified in HS2002 subheading 
9011.90 CTSHS  
ex8486.90(s) -- products classified in HS2002 subheading 
9012.90 CTSHS  
ex8486.90(t) -- products classified in HS2002 subheading 
9017.90 CTSHS  
 
Comment:  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'. 
8. Heading 85.08 a. Recommendation by the Secretariat 
HS 2007 Description Primary rules 
85.08 Vacuum cleaners. As specified for subheadings CTH; except from 85.01; or 
35% value added rule 
 - With self-contained electric 
motor:    G/RO/W/143 
 
- 17 - 
  
 
  HS 2007 Description Primary rules 
8508.11 -- Of a power not exceeding 1,500 
W and having a dust bag or other receptacle capacity not exceeding 
20l CTSH, except from 
subheading 8508.19  
8508.19 -- Other CTSH, except from 
subheadings 8479.89,  8508.11, split subheadings ex8486.10(a), ex8486.20(a), ex8486.40(h) or ex8486.60(m)  
8508.60 - Other vacuum cleaners CTSH, except from heading 
8479.89, split subheadings 
ex8486.10(a), ex8486.20(a), ex8486.30(k), or ex8486.40(h)  
8508.70 - Parts CTH, except from headings 
8479.90, 8509.90 or split subheading ex8486.90(m)  
 
9. Heading 85.14 
a. Recommendation by the Secretariat 
HS 2007 Description Primary rules 
85.14 Industrial or labora tory 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)  
 
Comments: 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 rule of origin.  However, the Secret ariat is of the view that the CTH rule is enough 
for subheading 8514.90 and would suggest deleting the newly created exceptions. 
 10. Heading 85.15 
a. Recommendation by the Secretariat 
HS 2007 Description Primary rules 
 - Brazing or soldering machines and 
apparatus: As specified for subheading CTH; or 35% value 
added rule 
8515.11 -- Soldering irons and guns CTSH  
8515.19 -- Other CTSH, except from split 
subheading ex8486.40(j)  
 - Machines and apparatus for resistance 
welding of metal:   G/RO/W/143 
 
- 18 - 
  
 
  HS 2007 Description Primary rules 
8515.21 -- Fully or partly automatic CTSH, except from split 
subheading ex8486.40(k)  
8515.29 -- Other CTSH, except from split 
subheading ex8486.40(l)  
 - Machines and apparatus for arc (including 
plasma arc) welding of metals:   
8515.31 -- Fully or partly automatic CTSH  
8515.39 -- Other CTSH  
8515.80 - Other machines and apparatus CTSH, except from split 
subheading ex8486.20(r) or ex8486.40(m)  
8515.90 - Parts CTH, except for split 
subheading ex8486.90(o)  
 
Comments:  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 rule of origin.  However, the Secret ariat is of the view that the CTH rule is enough 
for subheading 8515.90 and would suggest deleting the newly created exceptions. 
 11. Heading 85.17 
a. Recommendation by the Secretariat 
HS 2007 Description Primary rules 
85.17 Telephone sets, including telephones for 
cellular networks or  for other wireless 
networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. As specified for subheadings 
and split subheadings  CTH; or 35% 
value added rule 
 - Telephone sets, including telephones for 
cellular networks or  for other wireless 
networks:   
8517.11 -- Line telephone sets with cordless handsets CTSH  
8517.12 -- Telephones for cellular networks or for 
other wireless networks CTSH, except from 
subheadings 8517.61, 8517.62 or subheading 8526.60  
8517.18 -- Other As specified for split 
subheading  
ex8517.18(a) -- Videophones, fitted with an encryption 
system CTSHS, except from 
subheading 8517.69  
ex8517.18(b) -- Other CTSH, except from 
subheading 8517.69  
 - Other apparatus for transmission or 
reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):   
8517.61 -- Base stations CTSH, except from 
subheading 8517.62  
8517.62 -- Machines for the reception, conversion and 
transmission or regeneration of voice, images or other data, including switching and routing apparatus  CTSH, except from 
subheading 8471.80, 8443.32, 8517.61 or split subheading 8525.60(a)  
8517.69 -- Other CTSH, except from 
subheading 8527.99  
8517.70 - Parts As specified for split 
subheadings   G/RO/W/143 
 
- 19 - 
  
 
  HS 2007 Description Primary rules 
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) Other CTSH  
 
12. Heading 85.25 
a. Recommendation by the Secretariat 
HS 2007 Description Primary rules 
85.25 Transmission apparatu s for radio-telephony, 
radio-telegraphy, radi o-broadcasting or 
television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; 
still image video cameras and other video camera recorders; digital cameras. As specified for subheadings 
and split subheadings 45% value 
added rule 
8525.50 - Transmission apparatus CTH, except from 
subheadings 8517.61 or 8517.62  
8525.60 - Transmission apparatus incorporating 
reception apparatus As specified for spit 
subheadings  
ex8525.60(a) -- Transmission apparatus incorporating 
reception apparatus, fitted with and 
encryption system CTSHS, except from 
subheadings 8517.12, 
8517.61 or 8517.62  
ex8525.60(b) -- Other CTH  
8525.80 - Television cameras, digital cameras and 
video camera recorders CTH  
 
  
__________