WORLD TRADE  
ORGANIZATION  G/RO/W/111/Rev.2 
23 May 2008 
 
 (08-2402) 
Committee on Rules of Origin  
  
 
 
DRAFT 
 
 
CONSOLIDATED TEXT OF NON-PREFERENTIAL RULES OF ORIGIN 
 
Harmonization Work Programme
 
 
Note by the Secretariat1 
 
Revision  
 
 1. This document reflects the outcome of the work done under the Harmonization Work 
Programme pursuant to Article 9 of the Agreemen t on Rules of Origin, compiling product-specific 
rules of origin adopted by the Committee on Rules of Origin (the CRO) to date.  Product-specific 
rules of origin in square brackets have not ye t been adopted by the Committee, but reflect the 
proposals by the Chairperson of the Committee.  Gene ral Rules, definition 2 of Appendix 1, and rules 
of Appendix 2 as well as product-specific rules of or igin of Chs. 84-90 have not yet been endorsed by 
the Committee. 
2. The attached document is the latest update of th e consolidated text, and reflects discussions in 
the meeting of the CRO in April 2008. 
                                                     
 
1 This document has been prepared under the Secret ariat's own responsibility and is without prejudice 
to the positions of Members and to their ri ghts and obligations under  the WTO Agreement. G/RO/W/111/Rev.2 
Page 2  
 
  ANNEX III 
  
HARMONIZED NON-PREFERENTIAL RULES OF ORIGIN  
  
DEFINITIONS  
 
 References to "manufacturing", "producing" or "processing" goods include any kind of working, assembly or processing operation. 
 
 Methods of obtaining goods include  manufacturing, producing, processing , raising, growing, 
breeding, mining, extracting, harvesting, fishi ng, trapping, gathering, collecting, hunting and 
capturing.  
 "Material" includes ingredients, parts, co mponents, subassemblies and goods that were 
physically incorporated into a nother good or were subject to a process in the production of another 
good.   "Originating material" means a material who se country of origin, as determined under these 
rules, is the same country as the country in which the material is used in production. 
 
 "Non-originating material" means a material whose country of origin, as determined under 
these rules, is not the same country as the country in  which that material is used in production. 
 
"Customs Valuation Agreement" means the Ag reement on Implementation of Article VII of 
the General Agreement on Tariffs and Trade 1994. 
  G/RO/W/111/Rev.2 
 Page 3 
 
 
  GENERAL RULES  
 
General Rule 1:  HARMONIZED SYSTEM  
 
 References to headings and subheadings are references as they appear in the Harmonized 
Commodity Description and Coding System (hereinafter referred to as “Harmonized System” or 
“HS”) as amended and in force on [-- -- ----].  Classification of goods within headings and 
subheadings of the Harmonized System is governed by  the General Interpretative Rules and any 
relative Section, Chapter and Subheading Notes to that System.  Classification of goods within any 
additional subdivisions created for purposes of the rules of origin  shall also be governed by the 
General Interpretative Rules and any relative S ection, Chapter and Subheading Notes to the 
Harmonized System, unless the rules of this Annex otherwise require.  
General Rule 2:  DETERMINATION OF ORIGIN
 
  The country of origin of a good shall be dete rmined in accordance w ith these General Rules 
and in accordance with the provisions of Appe ndix 1 and Appendix 2, applied in sequence. 
 
General Rule 3:  NEUTRAL ELEMENTS
 
 
 In order to determine whether a good originates in  a country, the origin of the power and fuel, 
plant and equipment, including safety equipment, or  machines and tools used to obtain a good or the 
materials used in its manufacture which do not remain  in the good or form part of the good shall not 
be taken into account. 
 
General Rule 4:  PACKING AND PACKAGING MATERIALS AND CONTAINERS   
 
 Unless the provisions of Appendix 1 or Appendix 2 otherwise require, the origin of packing and packaging materials and containers presented with the goods therein shall be disregarded in 
determining the origin of the goods in accordance wi th the appropriate rules set forth in Appendix 1 
and the tariff classification change rules or spec ific process rules provided in Appendix 2, provided 
such packing and packaging materials and contai ners are classified with the goods under the 
Harmonized System.  The packing and packaging ma terials and containers which are not classified 
with their contents are separate goods, thus their or igin shall be determined  in accordance with the 
appropriate rules set forth in  Appendix 1 and Appendix 2. 
 
General Rule 5:  ACCESSORIES AND SPARE PARTS AND TOOLS
 
 
 The origin of accessories, spare parts, tools a nd instructional or other informational material 
classified and presented with a good shall be disregarde d in determining the origin of that good under 
General Rule 2, provided they are normally sold therewith and correspond, in kind and number, to the 
normal equipment thereof. 
 
General Rule 6:  MINIMAL OPERATIONS AND PROCESSES  
 
 [Without prejudice to the application of the primary rules based on ad valorem  percentages 
and/or manufacturing or processing operations,]  [O ]perations or processes undertaken, by themselves 
or in combination with each other for the purposes listed below, are considered to be minimal and 
shall not be taken into account in determining [w hether a good has been wholly obtained in one 
country][the origin of a good]: (i) ensuring preservation of goods in  good condition for the purposes of transport or storage; 
(ii) facilitating shipment or transportation; 
(iii) packaging or presenting goods for sale. G/RO/W/111/Rev.2 
Page 4  
 
  APPENDIX 1 - Wholly Obtained Goods
 
 
Rule 1: Scope of Application  
 
This Appendix sets forth the definitions of the goods  that are to be considered as being wholly 
obtained in one country. 
 
 
Definitions  Notes  
1. The following goods are to be 
considered as being wholly obtained 
in one country:   
(a) Live animals born and raised in that 
country; In definitions 1 (a), (b), and (c) the term "animals" 
covers all animal life, including mammals, birds, 
fish, crustaceans, molluscs, reptiles, bacteria and viruses. 
(b) Animals obtained by hunting, trapping, 
fishing, gathering or capturing in that country; Definition 1 (b) covers animals obtained in the 
wild, whether live or dead, whether or not born and raised in that country.  
(c) Products obtained from live animals in 
that country;  Definition 1 (c) covers products obtained from 
live animals without further processing, including milk, eggs, natural honey,  hair, wool, semen and 
dung.    
(d) Plants and plant products harvested, 
picked or gathered in that country; Definition 1 (d) covers all plant life, including 
fruit, flowers, vegetables, trees, seaweed, fungi 
and live plants grown in that country.  
(e) Minerals and other naturally occurring 
substances, not included in definitions (a)-(d), extracted or taken in that country; Definition 1 (e) covers cr ude minerals and other 
naturally occurring substances, including rock or solar salt, crude mineral sulphur occurring in free state, natural sands, clays, stones, metallic ores, crude oil, natural gas, b ituminous minerals, natural 
earths, ordinary natural waters, natural mineral 
waters, natural snow and ice. 
(f) Scrap and waste derived from 
manufacturing or processing operations or from consumption in that country and fit only for disposal or for the recovery of raw materials;  Definition 1(f) covers all scrap and waste, 
including scrap and waste resulting from manufacturing or processing operations or consumption in the same country, scrap machinery, discarded packaging and household rubbish and all products that can no longer 
perform the purpose for which they were 
produced, and are fit only for discarding or for the recovery of raw materials.  Such manufacturing or processing operations include all types of processing, not only industrial or chemical but 
also mining, agricultural, construction, refining, 
incineration and sewage treatment operations.  G/RO/W/111/Rev.2 
 Page 5 
 
 
  Definitions  Notes  
(g) Articles collected in that country which 
can no longer perform their original 
purpose there nor are capable of being restored or repaired and which are fit only for disposal or for the recovery of parts or raw materials;  
(h) Parts or raw materials recovered in that 
country from articles which can no longer perform their original purpose 
nor are capable of being restored or 
repaired;  
(i) Goods obtained or produced in that 
country solely from products referred to 
in (a) through to(h) above.  
 
 
 G/RO/W/111/Rev.2 
Page 6  
 
   
 Definitions
 Notes  
2. (a)  Products of sea-fishing and other 
products taken from the sea outside a country are considered to be wholly obtained in the country whose flag the vessel that carries out those operations is 
entitled to fly. 
  
 (b)  Goods obtained or produced on board 
a factory ship outside a country are 
considered to be wholly obtained in the country whose flag the ship that carries out those operations is entitled to fly, provided that these goods are 
manufactured from products referred to in 
subparagraph (a) originating in the same country.   
 (c)  Products taken from the sea bed or 
subsoil beneath the sea bed outside a 
country, are considered to be wholly 
obtained in the country that has the rights to exploit that sea bed or subsoil in accordance with the provisions of the UN Convention on the Law of the Sea.
2 
  
 
                                                      
2 It is understood that this Definition is without prejudice to Members' rights and obligations who are 
not States Parties to the United Nations Convention on the Law of the Sea  G/RO/W/111/Rev.2 
 Page 7 
 
 
   
APPENDIX 2 - Product Specific Rules of Origin 
 
Rule 1:  Scope of Application  
 
(a) This Appendix sets forth rules for determining th e country of origin of a good when the origin 
of the good is not determined under Appendix 1. 
 (b) In framing its legislation each Member shall provide for the application of a set of primary 
rules of Chapters 84-90 and 92 referred to either  in column (3) or in column (4), for it.  
However, for the purpose each of headings 87 .01 to 87.16 each Member shall choose one of 
the primary rules of origin referred to in either  column (3) or (4), for it.  Each Member shall 
notify the Committee on Rules of Origin of its chos en rules of origin within 90 days after the 
date of entry into force of this Annex, for it. 
 
 
Rule 2:  Application of Rules 
 
(a) The rules provided in this Appendix are to be  applied to goods based upon their classification 
in the HS and any additional subdivisions create d thereunder, as referred to in General Rule 1 
of this Annex. 
(b) All primary rules specified at the levels of specific chapter, heading, subheading or split 
(sub)heading in this Appendix are co-equal in  determining the origin of the goods in 
accordance with Rule 3 of this appendix.   
(c) Primary Rules based on the tariff classification change shall apply only to non-originating 
materials.  
(d) Where the primary rules require a change in tariff classification, the following changes in 
tariff classification shall not be considered  in determining the origin of the good: 
(i) changes which result from disassembly; 
(ii) changes which result from packaging, rep ackaging, or putting up for retail sale; 
(iii) changes which result solely from application of  General Rule of Interpretation 2 (a) of 
the HS with respect to collections of parts that are presented as unassembled or disassembled articles. 
However, such changes shall not preclude conferri ng origin on a good if origin is conferred as 
a  result of other operations. 
(e) When a good is produced exclusively from originating materials in a country, the good shall 
be originating in that country. 
(f) Where none of the primary rules are satisfied in the last country of production, origin shall be 
determined according to Rule 3 (c) through (f) of this Appendix. 
 G/RO/W/111/Rev.2 
Page 8  
 
   
Rule 3:  Determination of origin 
 
 The country of origin shall be determined  in accordance with the following provisions, 
applied in sequence:  Primary Rules
 
 
(a) When a primary rule itself designates the count ry in which a good was obtained in its natural 
or unprocessed state as the country of origin of  the good, or designates otherwise the country 
of origin of a good, the country of origin of the good shall be the single country designated as 
such; 
(b) The country of origin of a good is the last c ountry of production, provided that one of co-
equal primary rules applicable to the good was satisfied in that country; 
Residual Rules  
 
(c) When a good is produced by further processing of an article which is classified in the same 
subdivision3 as the good, the country of origin of the good shall be the single country in which 
that article originated; 
(d) The country of origin of the good shall be determined as indicated in the applicable residual 
rule specified at the chapter level; 
(e) When the good is produced from materials all of which originated in a single country, the 
country of origin of the good shall be the country in which those materials originated;   
(f) When the good is produced from materials (whether  or not originating) of more than one 
country, the country of origin of the good shall be the country in which the major portion of those materials originated, as determined on the basis specified in each Chapter.  
Rule 4:  Intermediate materials  
 
 Materials which have acquired originating status in a country are considered to be originating 
materials of that country for the purpose of dete rmining the origin of a good incorporating such 
materials, or of a good made from such materials by further working or processing in that country. 
 
 
Rule 5:  Interchangeable goods and materials 
  Where it is not commercially practical to keep separate stocks of interchangeable materials or 
goods originating in different countries, the country of origin of each of the commingled materials or goods may be allocated on the basis of an inventor y management method recognized in the country in 
which the materials or goods were commingled.  The use of this system shall not give rise to more 
products originating in a specific country than  would have been the case had the commingled 
materials or goods been physically segregated. 
 
                                                     
 
 3 The term "subdivision" relates to the lowest level of classification of the good, i.e. heading, 
subheading or split (sub)heading, at which a primary rule is specified in Appendix 2.  G/RO/W/111/Rev.2 
 Page 9 
 
 
  Rule 6:  De Minimis    
 
 For the application of the provision of the Ru le 3(b) of this Appendix, non-originating 
materials that do not satisfy the primary rule shall be disregarded, provided that the totality of such 
materials does not exceed 10% in value, unless specifi ed otherwise in a certain Chapter, of the good. 
 G/RO/W/111/Rev.2 
Page 10  
 
  TERMINOLOGY  GUIDE 
 
 
I. Rules presented at heading level : 
 
(a) If the rule is for the whole heading
: 
 CTH  - change to this heading from any other heading 
 CTSH  - change to one of the subheadings of th is heading from any other subheading or from 
any other heading 
 (b) If the rule is for a split heading
: 
 CTHS  - change to this split heading from any ot her split of this heading or from any other 
 heading 
 CTH  - change to this split head ing from any other heading   
(N.B.  change from any other split of this heading is excluded.)  
II. Rules presented at subheading level:  
 
(a) If the rule is for the whole subheading
: 
 CTSH  - change to this subheading from any other subheading or from any other heading 
 
CTH  - change to this subheading from any other heading   
(N.B.  change from any other subheading of this heading is excluded.)  (b) If the rule is for a split subheading
: 
 CTSHS - change to this split subheading from any other split of this subheading or from any 
other subheading or heading 
 CTSH  - change to this split subheading from any ot her subheading or heading  (N.B.  change 
from any other split of this subheading is excluded) 
 
CTH  - change to this split subheading from any other heading   
(N.B.  change from any other split of this subheadin g or from any other subheading of this heading is 
excluded.)  
III. Rules presented at heading or subheading level 
 
CC - change to this chapter from any other chapter 
 
  G/RO/W/111/Rev.2 
 Page 11 
 
 
  CHAPTER 1 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 1 Live animals  
01.01 Live horses, asses, mules and 
hinnies As specified for subheading 
 
0101.11 - Horses:  
--  Pure-bred breeding animals   
[The origin shall be the country where the 
animal was born.] 
0101.19 -  Other  [The origin shall be the country where the 
animal was fattened for at leaset 6 months;  
otherwise the country where the animal was born.] 
0101.20 - Assess, mules and hinnies  As specified for subheaidng 0101.19 
01.02 Live bovine animals. As specified for subheading 
0102.10 - Pure-bred breeding animals  [The origin shall be the country where the 
animal was born.] 
0102.90 - Other  [The origin of the bov ine animals of a weight 
exceeding 300 kg. shall be the country where the animal was fattened for at least 8 months to come from a weight of less than 300 kg. to 
a weight of more than 300 kg.; otherwise the 
origin shall be the country where the animal was born.] 
01.03 Live swine As specified for subheadings 
0103.10 - Pure-bred brreding animals  [The origin shall be the country where the 
animal was born.] 
 - Other:   
0103.91 --  Weighing less than 50 kg.  [The origin shall be the country where the 
animal was born.] 
0103.92 --  Weighing 50 kg. or more  [The origin shall be the country where the 
animal was fattened for at least 4 months to come from a weight of less than 50 kg. to a 
weight of more than 50 kg. or more; otherwise 
the country where the animal was born.] 
01.04 Live sheep and goats [The origin shall be the country where the 
animal was fattened for at least 4 months; otherwise the country where the animal was 
born.] 
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 exceeding 185g. shall be the country 
where the animal was fattened for at least 2 months to come from a weight of less than 185g. to a weight of 185g.  or more;  otherwise 
the country where the animal was born.] G/RO/W/111/Rev.2 
Page 12  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
01.06 Other live animals As specified for split headings 
ex01.06(a) - Camel  [The origin shall be the country where the 
animal was fattened for at least 6 months;  
otherwise the country where the animal was born and raised.] 
ex01.06(b) - Other  [The origin shall be the country where the 
animal was born.]  G/RO/W/111/Rev.2 
 Page 13 
 
 
  CHAPTER 2 
 Chapter residual rule ap plicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 2 Meat and edible meat  offal  
02.01 Meat of bovine animals, fresh or 
chilled [CC] 
02.02 Meat of bovine animals, frozen [CC] 
02.03 Meat of swine, fresh, chilled or 
frozen [CC] 
02.04 Meat of sheep or goats, fresh, 
chilled or frozen. [CC] 
02.05 
 Meat of horses, asses, mules or 
hinnies, fresh, chilled or frozen. [CC] 
02.06 Edible offal of bovine animals, 
swine, sheep, goats, horses, asses, 
mules or hinnies, fresh, chilled or 
frozen. [CC]  
02.07 Meat and edible offal, of the 
poultry of heading No. 01.05, 
fresh, chilled or frozen. [CC] 
02.08 Other meat and edible meat offal, 
fresh, chilled or frozen. 
 CC 
02.09 
 Pig fat, free of lean meat, and 
poultry fat, not rendered or 
otherwise extracted, fresh, 
chilled, frozen, salted, in brine, dried or smoked. As specified for split headings 
ex02.09(a) - Dried  [CTHS] 
ex02.09(b) - Other  [CC] G/RO/W/111/Rev.2 
Page 14  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
02.10 Meat and edible meat offal, 
salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. 
 As specified for split headings  
ex02.10(a) - Meat and edible meat offal, dried  [CTHS] 
ex02.10(b) - Edible flours of meat or meat 
offal  CTHS except from split heading ex02.10(c) 
ex02.10(c) - Edible meals of meat or meat 
offal  
 CTHS except from split heading ex0210(b) 
ex02.10(d) - Other [CC] 
  G/RO/W/111/Rev.2 
 Page 15 
 
 
  CHAPTER 3  
 Primary Rules:  Note
 
 
[SALTED/SALT FISH are fish which have been treated  by either brining, dry-salting, pickle-curing 
or a combination of these treatments increasing the amount of salt in the fish beyond the limits 
ordinarily found in the fresh fish. 
HEAVY SALTED FISH are salted fish or dried salted fish which have been fully saturated with salt 
and which may be offered for cons umption without further processing.] 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 3 Fish and crustaceans, molluscs 
and other aquatic invertebrates  
03.01  Live fish.  The origin shall be the country where the fish 
of this heading have been captured;  or if 
farmed, the country where  the fish has been raised from egg or fry (including fingerling). 
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 have been captured;  or if farmed, the country where the fish has been 
raised from egg or fry (including fingerling).] 
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 have been captured;  or if 
farmed, the country where the fish has been raised from egg or fry (including fingerling).] 
03.04 Fish fillets and other fish meat 
(whether or not minced), fresh, chilled or frozen. As specified for split headings 
ex03.04(a) - Fish surimi  CTHS 
ex03.04(b) - Other  [The origin shall be the country where the fish 
of this heading have been captured; or if farmed, the country where the fish has been raised from egg or fry (including fingerling).] G/RO/W/111/Rev.2 
Page 16  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
03.05 Fish, dried, salted or in brine; 
smoked fish, whether or not cooked before or during the smoking process; flours, meals 
and pellets of fish, fit for human 
consumption. As specified for split headings   
ex03.05(a) - Fish, dried, or heavy salted  [CTHS] 
ex03.05(b) - Smoked  [CTHS] 
ex03.05(c) - Flours  CTHS except from split heading ex 03.05(d) 
ex03.05(d) - Meals and pellets  CTHS except from split heading ex 03.05(b) 
ex03.05(e) - Other  [The origin shall be the country where the fish 
of this split heading have been captured;  or if 
farmed, the country where the fish has been raised from egg or fry (including fingerling).] 
03.06 Crustaceans, whether in shell or 
not, live, fresh, chilled, frozen, 
dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, 
meals and pellets of crustaceans, 
fit for human consumption. As specified for split headings 
ex03.06(a) - Crustaceans, dried  [CTHS] 
ex03.06(b) - Flours  CTHS except from split heading ex03.06(c) 
ex03.06(c) - Meals and pellets  CTHS except from split heading ex 03.06(b) 
ex03.06(d) - Other  [The origin shall be the country where the 
crustaceans of this split heading have been 
captured or gathered.] 
03.07 Molluscs, whether in shell or not, 
live, fresh, chilled, frozen, dried, salted or in brine; aquatic 
invertebrates other than 
crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for 
human consumption. As specified for split headings 
ex03.07(a) - Dried  [CTHS] 
ex03.07(b) - Flours  CTHS except from split heading ex03.07(c) 
ex03.07(c) - Meals and pellets  CTHS except from split heading ex03.07(b) 
ex03.07(d) - Other  
 [The origin shall be the country where the 
animals of this split heading have been captured or gathered.] 
  G/RO/W/111/Rev.2 
 Page 17 
 
 
  CHAPTER 4 
 Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture;  however, the origin of a mixture 
of products from headings 04.01 to 04.04 shall be th e country of origin of the materials that account 
for more than 50% by weight of dry matter of the mixt ure.  The weight of materials of the same origin 
shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 4 Dairy produce; birds' eggs; 
natural honey; edible products of 
animal origin, not elsewhere specified or included.  
 
04.01 Milk and cream, not concentrated 
nor containing added sugar or other sweetening matter. The origin shall be the country where the milk 
of this heading is obtained in its natural or unprocessed state. 
04.02 Milk and cream, concentrated or 
containing added sugar or other 
sweetening matter. [The origin shall be the country where the milk 
of this heading is obtained in its natural or 
unprocessed state.] 
04.03 Buttermilk, curdled milk and 
cream, yogurt, kephir and other 
fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter 
or flavoured or containing added 
fruit, nuts or cocoa. As specified for split headings  
ex04.03(a) - Buttermilk  CTH 
ex04.03(b) - Other  [CTH] 
04.04 Whey, whether or not 
concentrated or containing added 
sugar or other sweetening matter; 
products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere 
specified or included. As specified for split headings  G/RO/W/111/Rev.2 
Page 18  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
ex0404.10(a) - Whey and modified whey, 
whether or not concentrated or 
containing added sugar or other 
sweetening matter  
 CTH 
ex0404.90(b) - Other  [CTH] 
04.05 Butter and other fats and oils 
derived from milk; dairy spreads. CTH 
04.06 Cheese and curd. As specified for split headings  
ex0406(a) - Processed cheese, not grated or 
powdered  
 [CTH] 
ex0406(b) - Other  CTH 
04.07 Birds' eggs, in  shell, fresh, 
preserved or cooked. The origin shall be the country where the eggs 
of this heading are obtai ned in its natural or 
unprocessed state. 
04.08 Birds' eggs, not in shell, and egg 
yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not 
containing added sugar or other 
sweetening matter. As specified for split headings  
ex04.08(a) - Birds' eggs, not in shell, dried, 
and egg yolks, dried  
 [CTHS] 
ex04.08(b) - Other  The origin shall be the country where the eggs 
of this split heading are obtained from the animals.  
04.09 Natural honey. The origin shall be the country where the 
honey of this heading is obtained in its natural or unprocessed state. 
04.10 Edible products of animal origin, 
not elsewhere specified or included. [The origin shall be the country where the 
good of this heading is obtained from the animal. 
  G/RO/W/111/Rev.2 
 Page 19 
 
 
  CHAPTER 5  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 5  Products of animal origin,  not 
elsewhere specified or included.  CC 
05.01  Human hair, unworked, whether 
or not washed or  scoured; waste 
of human hair.  CC 
05.02  Pigs', hogs' or boars' bristles and 
hair; badger hair and other brush making hair; waste of such bristles or hair.  CC 
05.03  Horsehair and horsehair waste, 
whether or not put up as a layer 
with or without supporting 
material.  CC 
05.04  Guts, bladders and stomachs of 
animals (other than fish), whole 
and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.  CC 
05.05  Skins and other parts of birds, 
with their feathers or down, 
feathers and parts of feathers 
(whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; 
powder and waste of feathers or 
parts of feathers.  CC G/RO/W/111/Rev.2 
Page 20  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
05.06  Bones and horn-cores, unworked, 
defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste 
of these products.  CC 
05.07  Ivory, tortoise-shell, whalebone 
and whalebone hair, horns, 
antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.  CC 
05.08  Coral and similar materials, 
unworked or simply prepared but 
not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and 
waste thereof.  CC 
05.09  Natural sponges of animal origin.  CC 
05.10  Ambergris, castoreum, civet and 
musk; cantharides; bile, whether 
or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.  CC 
05.11  Animal products not elsewhere 
specified or included; dead 
animals of Chapter 1 or 3, unfit 
for human consumption.  CC 
  G/RO/W/111/Rev.2 
 Page 21 
 
 
  CHAPTER 6  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 6 Live trees and other plants; 
bulbs, roots and the like; cut 
flowers and ornamental foliage.  
 
 
06.01  Bulbs, tubers, tuberous roots, 
corms, crowns and rhizomes, dormant, in growth or in flower; 
chicory plants and roots other 
than roots of heading No. 12.12.  As specified for subheadings  
0601.10 - Bulbs, tubers, tuberous roots, 
corms, crowns and rhizomes, dormant The origin shall be th e country where the goods 
of this subheading are obt ained in their natural 
or unprocessed state. 
0601.20 - Bulbs, tubers, tuberous roots, 
corms, crowns and rhizomes, in growth or in flower; chicory plants and roots CTSH 
06.02  Other live plants (including their 
roots), cuttings and slips; mushroom spawn  As specified for subheadings 
0602.10 - Unrooted cuttings and slips The origin shall be the country where the goods 
of this subheading are obt ained in their natural 
or unprocessed state. 
0602.20 - Trees, shrubs and bushes, grafted 
or not, of kinds which bear edible 
fruit or nuts. CTSH 
0602.30 - Rhododendrons and azaleas, 
grafted or not. CTSH 
0602.40 - Roses, grafted or not CTSH 
0602.90 - Other CTSH G/RO/W/111/Rev.2 
Page 22  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
06.03  Cut flowers and flower buds of a 
kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, 
impregnated or otherwise 
prepared.  As specified for split headings 
ex06.03(a) - Wreaths, flower baskets, 
buttonholes and the like  CTHS 
ex06.03(b) - Other  The origin shall be the country where the plants 
grew.  
06.04  Foliage, branches and other parts 
of plants, without flowers or 
flower buds, and grasses, mosses 
and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise 
prepared.  As specified for split headings  
ex06.04(a) - Wreaths, flower baskets, 
buttonholes and the like  CTHS 
ex06.04(b) - Other  The origin shall be the country the plants grew.  
  G/RO/W/111/Rev.2 
 Page 23 
 
 
  CHAPTER 7  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 7  Edible vegetables and certain 
roots and tubers.  
07.01  Potatoes, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or 
unprocessed state. 
07.02 Tomatoes, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state. 
07.03 Onions, shallots, garlic, leeks and 
other alliaceous vegetables, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state.  
07.04 Cabbages, cauliflowers, kohlrabi, 
kale and similar edible brassicas, 
fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or 
unprocessed state. 
07.05  Lettuce (Lactuca sativa)  and 
chicory (Cichorium spp.) , fresh or 
chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or 
unprocessed state.. 
07.06  Carrots, turnips, salad beetroot, 
salsify, celeriac, radishes and similar edible roots, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state. 
07.07 Cucumbers and gherkins, fresh 
or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or unprocessed state. 
07.08 Leguminous vegetables, shelled 
or unshelled, fresh or chilled.  The origin shall be the country where the goods 
of this heading are obtained in their natural or 
unprocessed state. 
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. G/RO/W/111/Rev.2 
Page 24  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
07.10 Vegetables (uncooked or cooked 
by steaming or boiling in water), frozen.  The origin shall be the country where the 
vegetables of this heading grew.  
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. 
 
07.12  Dried vegetables, whole, cut, 
sliced, broken or in powder, but not further prepared.  As specified for split headings 
ex07.12(a) - In powdered form  CTH 
ex07.12(b) - Freeze-dried vegetables  [CTH] 
ex07.12(c) - Other  The origin shall be the country where 
vegetables of this split heading grew.  
07.13  Dried leguminous vegetables, 
shelled, whether or not skinned or split.  The origin shall be the country where the 
vegetables of this heading grew 
07.14  Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. 
 CTH except from heading 11.06 
  G/RO/W/111/Rev.2 
 Page 25 
 
 
  CHAPTER 8  
 Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 8  Edible fruit and nuts; peel of 
citrus fruit or melons.  
08.01  Coconuts, Brazil nuts and cashew 
nuts, fresh or dried, whether or 
not shelled or peeled.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
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. 
08.03  Bananas, including plantains, 
fresh or dried.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.04 Dates, figs, pineapples, avocados, 
guavas, mangoes and mangosteens, fresh or dried. The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.05  Citrus fruit, fresh or dried.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.06  Grapes, fresh or dried.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.07  Melons (including watermelons) 
and papaws (papayas), fresh.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.08  Apples, pears and quinces, fresh.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.09  Apricots, cherries, peaches 
(including nectarines), plums and 
sloes, fresh.  The origin shall be the country where the goods 
of this heading were grown and harvested. 
08.10  Other fruit, fresh  The origin shall be the country where the goods 
of this heading were grown and harvested. G/RO/W/111/Rev.2 
Page 26  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
08.11  Fruit and nuts, uncooked or 
cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other 
sweetening matter.  The origin shall be the country where the fruit 
and nuts of this heading grew. 
08.12  Fruit and nuts, provisionally 
preserved (for example, by 
sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.  The origin shall be the country where the fruit 
and nuts of this heading grew. 
08.13  Fruit, dried, other than that of 
headings Nos. 08.01 to 08.06; 
mixtures of nuts or dried fruits of this Chapter.  The origin shall be the country where the fruit 
and nuts of this heading grew.  
08.14  Peel of citrus fruit or melons 
(including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative 
solutions.  The origin shall be the country where the citrus 
fruit or melons (including water melons) of this heading grew. 
  G/RO/W/111/Rev.2 
 Page 27 
 
 
  CHAPTER 9 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 9  Coffee, tea, maté and spices  
09.01  Coffee, whether or not roasted or 
decaffeinated; coffee husks and skins; coffee substitutes 
containing coffee in any 
proportion  Proposals as specified for subheadings  
 - Coffee, not roasted:  
0901.11 --   Not decaffeinated The orig in shall be the country where the 
plant of this subheading grew. 
0901.12 --   Decaffeinated [The origin shall be the country where the 
plant grew.] 
 - Coffee, roasted  
0901.21 --   Not decaffeinated As specified for split subheadings 
ex0901.21(a) --- Of the goods of subheading  
0901.11 obtained in a single 
country  [The origin shall be the country where the 
plant grew.] 
ex0901.21(b) --- Other  [CTSH] 
0901.22 --   Decaffeinated As specified for split subheadings 
ex0901.22(a) --- Of the goods of subheadings 
0901.11 obtained in a single 
country   [The origin shall be the country where the 
plant grew.]  
ex0901.22(b) --- Other  [CTSH] 
0901.90 - Other As specified for split subheadings  
ex0901.90(a) --  Coffee substitutes containing 
coffee in any proportion   [The origin shall be the country where all 
components of the goods of this split 
subheading are obtained in their natural or unprocessed state.] 
ex0901.90(b) --  Coffee husks and skins  The origin shall be the country where the 
plant grew. G/RO/W/111/Rev.2 
Page 28  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
09.02  Tea, whether or not flavoured  The origin shall be the country where the 
plant grew. 
09.03  Maté. The origin shall be the country where the 
plant grew. 
09.04  Pepper of the genus  Piper ; dried 
or crushed or ground  fruits of the 
genus  Capsicum  or of the genus  
Pimenta . [The origin shall be the country where the 
plant grew.]  
09.05 Vanilla  [The origin shall be the country where the 
plant grew.]  
09.06  Cinnamon and cinnamon-tree 
flowers  [The origin shall be the country where the 
plant grew.]  
09.07   Cloves (whole fruit, cloves and 
stems)  [The origin shall be the country where the 
plant grew.]  
09.08  Nutmeg, mace and cardamoms  [The origin shall be the country where the 
plant grew.] 
09.09  Seeds of anise, badian, fennel, 
coriander, cumin or caraway; 
juniper berries  [The origin shall be the country where the 
plant grew.]  
09.10  Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, 
curry and other spices  As specified for split headings 
ex09.10(a) - Curry  [CTHS] 
ex09.10(b) - Other spices, crushed or ground  [The origin shall be the country where the 
plant grew.] 
ex09.10(c) - Mixtures referred to in Note 1(b) 
to Chapter 9 of the HS  [CTHS] 
ex09.10(d) - Other  The origin shall be the country where the 
plant grew.  G/RO/W/111/Rev.2 
 Page 29 
 
 
  CHAPTER 10 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 10 Cereals  
10.01  Wheat and meslin  The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
10.02  Rye The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
10.03  Barley  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
10.04  Oats  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
10.05  Maize (corn)  The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
10.06  Rice  The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
10.07  Grain sorghum  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
10.08  Buckwheat, millet and canary 
seed; other cereals  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
 G/RO/W/111/Rev.2 
Page 30  
 
  CHAPTER 11  
 
Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 11  Products of the milling industry; 
malt; starches; inulin; wheat 
gluten.   
11.01 Wheat or meslin flour. CC 
11.02 Cereal flours other than of wheat 
or meslin. CC 
11.03 Cereal groats, meal and pellets. CC 
11.04 Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground. CC 
11.05 Flour, meal, powder, flakes, 
granules and pellets of potatoes. CC 
11.06 Flour, meal and powder of the 
dried leguminous vegetables of 
heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8  CC 
11.07 Malt, whether or not roasted. CC 
11.08 Starches; inulin. CTH 
11.09 Wheat gluten, whether or not 
dried CTH 
  G/RO/W/111/Rev.2 
 Page 31 
 
 
  CHAPTER 12 
 Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 12  Oil seeds and oleaginous fruits; 
miscellaneous grains, seeds and 
fruit; industrial or medicinal plants; straw and fodder.   
12.01  Soya beans, whether or not 
broken  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
12.02  Ground-nuts, not roasted or 
otherwise cooked, whether or  not 
shelled or broken  The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
12.03  Copra  The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
12.04  Linseed, whether or not broken  The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
12.05  Rape or colza seeds, whether or 
not broken  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
12.06  Sunflower seeds, whether or not 
broken  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
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. 
12.08  Flours and meals of oil seeds or 
oleaginous fruits, other  than 
those of mustard  CTH G/RO/W/111/Rev.2 
Page 32  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
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. 
12.10  Hop cones, fresh or dried, 
whether or not ground, powdered  
or in the form of pellets; lupulin  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
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. 
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.] 
12.13 Cereal straw and husks, 
unprepared, whether or not chopped, ground, pressed or in the form of pellets.  The origin shall be the country where goods of 
this heading are obtained in their natural or unprocessed state. 
12.14  Swedes, mangolds, fodder roots, 
hay, lucerne (alfalfa), clover, 
sainfoin, forage kale, lupines, 
vetches and similar forage products, whether or not in the form of pellets.  The origin shall be the country where goods of 
this heading are obtained in their natural or 
unprocessed state. 
  G/RO/W/111/Rev.2 
 Page 33 
 
 
  CHAPTER 13  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 13  Lac; gums, resins and other 
vegetable saps and extracts   
13.01  Lac; natural gums, resins, gum-
resins and oleoresins (for 
example, balsams).  The origin shall be the country where the plant 
grew.  
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) - Vegetable mucilages and 
thickeners, modified  CTHS 
ex13.02(c) - Other  CC 
 G/RO/W/111/Rev.2 
Page 34  
 
  CHAPTER 14 
 
Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 14  Vegetable plaiting materials; 
vegetable products not elsewhere 
specified or included   
14.01  Vegetable materials of a kind 
used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, 
cleaned, bleached or dyed cereal 
straw, and lime bark)  The origin shall be the country where the 
plant grew. 
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. 
14.03  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. 
  G/RO/W/111/Rev.2 
 Page 35 
 
 
  CHAPTER 15 
Primary Rules  
 
Chapter Notes  
 
1. Definition of the term “refining ”     
 
 [Refining (chemically or physically) is considered  to be the last substantial transformation if 
all the following operations are carried out on crude oils in a single country: 
  - neutralization with alkali or de-acidification (removal of the free fatty acids from the 
oil); 
 
 - decolorizing (removal of colouring substances); and  
 - deodorizing (separation of the volat ile odorous and flavour ous substances by 
distillation )]  
 
2.  Definition of “chemical reaction” for th e purposes of headings 15.16 and 15.18
     
  [For the purposes of headings 15.16 and 15.18,  a chemical reaction is defined as follows: 
 
  A “chemical reaction” is a process (including a biochemical process) which results in 
a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering th e spatial arrangement of atoms in a 
molecule. 
  The following are not considered to be chemical  reactions for the purposes of this definition: 
 
 (1) Dissolving in water or other solvents;  (2) The elimination of solvents  including solvent water;  or 
 (3) The addition or elimination of water of crystallization. ]  
 
Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture;  however, the origin of a mixture 
of olive oil (heading 15.09) shall be the country of origin of the materials that account for more than 
75% by weight of the mixture.  The weight of mate rials of the same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 G/RO/W/111/Rev.2 
Page 36  
 
   
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 15 Animal or vegetable fats and oils 
and their cleavage products; prepared edible  fats; animal or vegetables waxes  
15.01  Pig fat (including lard) and 
poultry fat, other than that of 
heading No. 02.09 or 15.03  [CTH except from 02.09, or change by 
refining.] 
15.02  Fats of bovine animals, sheep or 
goats, other than those of heading 
No. 15.03  [CTH, or change by refining] 
 
15.03  Lard stearin, lard oil, oleostearin, 
oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared  [CTH except from 15.01 or 15.02;  or change 
by refining.] 
 
15.04  Fats and oils and their fractions, 
of fish or marine mammals, whether or not refined, but not 
chemically modified  [CTH, or change by refining.] 
 
15.05  Wool grease and fatty substances 
derived therefrom (including 
lanolin)  [CTH, or change by refining.] 
15.06  Other animal fats and oils and 
their fractions, whether or not refined, but not chemically modified  [CTH, or change by refining.] 
15.07  Soya-bean oil and its fractions, 
whether or not refined, but not chemically modified.  [CTH] 
15.08  Ground-nut oil and its fractions, 
whether or not refined, but not 
chemically modified  [CTH, or change by refining.] 
15.09  Olive oil and its fractions, 
whether or not refined, but not 
chemically modified  [CTH, or change by refining.] 
15.10  Other oils and their fractions, 
obtained solely from olives, whether or not refined, but not chemically modified, including 
blends of these oils or fractions 
with oils or fractions of heading No. 15.09  [CTH, or change by refining.]  G/RO/W/111/Rev.2 
 Page 37 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
15.11  Palm oil and its fractions, 
whether or not refined, but not chemically modified [CTH, or change by refining.] 
15.12  Sunflower-seed, safflower or 
cotton-seed oil and fractions thereof, whether or not refined, 
but not chemically modified  [CTH, or change by refining.] 
15.13  Coconut (copra), palm kernel or 
babassu oil and fractions thereof, 
whether or not refined, but not chemically modified  [CTH, or change by refining.] 
15.14  Rape, colza or mustard oil and 
fractions thereof, whether or not refined, but not chemically modified  [CTH] 
15.15  Other fixed vegetable fats and 
oils (including jojoba oil) and 
their fractions, whether or not 
refined, but not chemically modified  As specified for split headings 
ex15.15(a) - Maïze (corn) oil and its fractions  [CTH] 
ex15.15(b) - Other  [CTH, or change by refining] 
15.16 Animal or vegetable fats and oils 
and their fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or 
elaidinised, whether or not refined, but not further prepared.  [CTH, or change by refining or by chemical 
reaction.] 
 
15.17  Margarine; edible mixtures or 
preparations of animal or vegetable fats or oils or of fractions of different fats or oils 
of this Chapter, other than edible 
fats or oils or their fractions of heading No.15.16  As specified for subheadings  
1517.10 - Margarine, excluding liquid 
margarine [CTH] 
1517.90 - Other As specified for split subheadings  
ex1517.90(a) -- Edible mixtures or preparations 
of a kind used as mould release 
preparations; other similar 
preparations (such as shortenings, 
frying fats)  [CTH] 
ex1517.90(b) -- Other  [CC] G/RO/W/111/Rev.2 
Page 38  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
15.18  Animal or vegetable fats and oils 
and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised 
by heat in vacuum or in inert gas 
or otherwise chemically modified, excluding those of heading No. 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of 
fractions of different fats or oils 
of this Chapter, not elsewhere specified or included  [CTH, or change by chemical reaction.] 
[15.19]   
15.20  Glycerol, crude; glycerol waters 
and glycerol lyes. As specified for split headings  
ex15.20(a) - Crude glycerol  [CTHS] 
ex15.20(b) - Glycerol waters and glycerol lyes  CTH 
15.21 Vegetable waxes (other than 
triglycerides), beeswax, other insect waxes and spermaceti, 
whether or not refined or 
coloured  As specified for split headings  
ex15.21(a)  - Vegetable waxes, beeswax, other 
insect waxes, refined  CTHS, or change by refining. 
ex 15.21(b) - Other  CTH 
15.22  Degras; residues resulting from 
the treatment of fatty substances or animal or vegetable waxes  CTH 
  G/RO/W/111/Rev.2 
 Page 39 
 
 
  CHAPTER 16 
Primary Rules  
 
Chapter Note  
 
 [Changes to this Chapter from Chapters 2 or 3 merely by a ddition of seasoning or 
preservatives (including sugar) are not cons idered as substantial transformation.] 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products shall be th e country of origin of the materials that account 
for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be 
taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 16  Preparations of meat, of fish or of 
crustaceans, molluscs or other 
aquatic invertebrates   
16.01  Sausages and similar products, of 
meat, meat offal or blood; food 
preparations based on these products.  [CC, subject to Chapter Note] 
16.02  Other prepared or preserved 
meat, meat offal or blood . [CC] 
16.03  
 Extracts and juices of meat, fish 
or crustaceans, molluscs or other aquatic invertebrates.  CTH 
16.04  Prepared or preserved fish; 
caviar and caviar substitutes prepared from fish eggs.  [CTH] 
16.05  Crustaceans, molluscs and other 
aquatic invertebrates, prepared 
or preserved  [CTH] 
 G/RO/W/111/Rev.2 
Page 40  
 
  CHAPTER 17 
 Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products shall be th e country of origin of the materials that account 
for more than 50% by weight of the mixture.  The weight of materials of the same origin shall be 
taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 17  Sugars and sugar confectionery   
17.01  Cane or beet sugar and 
chemically pure sucrose, in solid 
form  [CC] 
17.02  Other sugars, including 
chemically pure lactose, maltose, 
glucose and fructose, in solid form; sugar syrups not containing added flavouring or 
colouring matter; artificial honey, 
whether or not mixed with natural honey; caramel  As specified for split headings  
ex17.02(a) - Chemically pure lactose, maltose, 
glucose and fructose  CTHS 
ex17.02(b) - Other  [CC] 
17.03  Molasses resulting from the 
extraction or refining of sugar  [CC] 
17.04  Sugar confectionery (including 
white chocolate), not containing 
cocoa  CTH 
  G/RO/W/111/Rev.2 
 Page 41 
 
 
  CHAPTER 18 
 Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 18  Cocoa and cocoa preparations   
18.01  Cocoa beans, whole or broken, 
raw or roasted  The origin shall be the country where the 
cocoa beans of this heading are obtained in 
their natural or unprocessed state. 
18.02  
 Cocoa shells, husks, skins and 
other cocoa waste  The origin shall be the country where the 
cocoa shells and other cocoa waste of this 
heading are derived from manufacturing or processing operations or from consumption. 
18.03  Cocoa paste, whether or not 
defatted  [CTH] 
18.04  Cocoa butter, fat and oil.  CTH 
18.05  
 Cocoa powder, not containing 
added sugar or other sweetening 
matter  [CTH] 
18.06  Chocolate and other food 
preparations containing cocoa  As specified for subheadings  
1806.10 - Cocoa powder, containing added 
sugar or other sweetening matter [CTH, except from the headings of 
Chapter 17 and 18.05.] 
1806.20 - Other preparations in blocks, slabs 
or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or 
immediate packings, of a content 
exceeding 2 kg [CTH] 
 
 - Other, in blocks, slabs or bars:  
1806.31 --   Filled [CTSH] 
1806.32 -- Not filled [CTSH] 
1806.90 - Other [CTSH] G/RO/W/111/Rev.2 
Page 42  
 
  CHAPTER 19 
 
Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 19  Preparations of cereals, flour, 
starch or milk; pastrycooks' 
products   
19.01  Malt extract; food preparations 
of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by 
weight of cocoa calculated on a 
totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 04.01 to 04.04, not containing cocoa or containing 
less than 5 % by weight of cocoa 
calculated on a totally defatted basis, not elsewhere specified or included  As specified for subheadings  
1901.10 - Preparations for infant use, put up 
for retail sale CTSH, except when the change results only 
from putting up for retail sale. 
1901.20 - Mixes and dough for the 
preparation of bakers' wares of heading No. 19.05 CTSH 
1901.90 - Other CTH  
19.02  Pasta, whether or not cooked or 
stuffed (with meat or other 
substances) or otherwise 
prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared  As specified for subheadings   G/RO/W/111/Rev.2 
 Page 43 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 - Uncooked pasta, not stuffed or 
otherwise prepared:   
1902.11 -- Containing eggs CTH 
1902.19 --   Other CTH 
1902.20 - Stuffed pasta, whether or not 
cooked or otherwise prepared CTSH 
1902.30 - Other pasta CTH 
1902.40 - Couscous CTH 
19.03  Tapioca and substitutes therefor 
prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms  CTH 
19.04  Prepared foods obtained by the 
swelling or roasting of cereals or 
cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form or in the form of flakes or other worked grains (except flour and 
meal), pre-cooked, or otherwise 
prepared, not elsewhere specified or included  CTH 
19.05  Bread, pastry, cakes, biscuits and 
other bakers' wares, whether or not containing cocoa; communion wafers, empty 
cachets of a kind suitable for 
pharmaceutical use, sealing wafers; rice paper and similar products.  As specified for split headings  
ex19.05(a) - Pizzas prepared from a cooked 
pizza base  CTHS  
ex19.05(b) - Other  CTH 
 
 G/RO/W/111/Rev.2 
Page 44  
 
  CHAPTER 20 
 
Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture;  however, the origin of a mixture 
of products of heading 20.09 (fruit juices (including grape must) and vegetable juices, unfermented, 
whether or not containing added sugar or other sweeten ing matter) shall be the country of origin of the 
materials that account for more than 50% by weight  of dry matter of the mixture.  The weight of 
materials of the same origin shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 20 Preparations of vegetables, fruit, 
nuts or other parts of plants  
20.01  Vegetables, fruit, nuts and other 
edible parts of plants, prepared or preserved by vinegar or acetic acid CTH 
20.02  Tomatoes prepared or preserved 
otherwise than by vinegar or 
acetic acid  CTH 
20.03  Mushrooms and truffles, 
prepared or preserved otherwise 
than by vinegar or acetic acid  CTH 
20.04 Other vegetables prepared or 
preserved otherwise than by 
vinegar or acetic acid, frozen, other than products of heading No. 20.06  CC 
 
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 
20.06  
 Vegetables, fruit, nuts, fruit-peel 
and other parts of plants, preserved by sugar (drained, glacé or crystallised)  CC  G/RO/W/111/Rev.2 
 Page 45 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
20.07  Jams, fruit jellies, marmalades, 
fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not 
containing added sugar or other 
sweetening matter  CTH 
20.08  Fruit, nuts and other edible parts 
of plants, otherwise prepared or 
preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included  As specified for split subheadings 
 - Nuts, ground-nuts and other 
seeds, whether or not mixed 
together: As specified for split subheadings  
 
2008.11 --   Ground-nuts  
ex2008.11(a) --- Peanut butter  CTH 
ex2008.11(b) --- Other  The origin shall be the country where the 
ground-nuts of this split subheading are 
harvested. 
2008.19 
 -- Other, including mixtures The origin  shall be the country where the of 
ground-nuts of this split subheading are harvested. 
2008.20 - Pineapples CTH 
2008.30 - Citrus fruit CTH 
2008.40 - Pears CTH 
2008.50 - Apricots CTH 
2008.60 - Cherries CTH 
2008.70 - Peaches CTH 
2008.80 - Strawberries CTH 
 - Other, including mixtures other 
than those of subheading N° 
2008.19:  
2008.91 --   Palm hearts CTH 
2008.92 --   Mixtures CC, except from Chapter 8 
2008.99  --   Other  CTH 
20.09  Fruit juices (including grape 
must) and vegetable juices, 
unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter  As specified for subheadings 
 - Orange juice: As specified for subheadings 
2009.11 --   Frozen [CC] 
2009.19 --   Other [CC] 
2009.20 - Grapefruit juice [CC] G/RO/W/111/Rev.2 
Page 46  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
2009.30 - Juice of any other single citrus 
fruit [CC] 
2009.40 - Pineapple juice [CTH] 
2009.50 - Tomato juice [CTH] 
2009.60 - Grape juice (including grape 
must) [CTH] 
2009.70 -  Apple juice [CTH] 
2009.80 - Juice of any other single fruit or 
vegetable [CTH] 
2009.90 - Mixtures of juices [CTH] 
  G/RO/W/111/Rev.2 
 Page 47 
 
 
  CHAPTER 21 
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 21  Miscellaneous edible 
preparations   
21.01  Extracts, essences and 
concentrates, of coffee, tea or 
maté and preparations with a basis of these products or with a basis of coffee, tea or maté; 
roasted chicory and other 
roasted coffee substitutes, and extracts, essences and concentrates thereof  [CTH] 
21.02 
 Yeast (active or inactive); other 
single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared 
baking powders  CTH 
21.03  Sauces and preparations 
therefor; mixed condiments and 
mixed seasonings; mustard flour and meal and prepared mustard  As specified for subheadings 
2103.10 - Soya Sauce [CTH] 
2103.20 - Tomato ketchup and other 
tomato sauces [CTH] 
2103.30 - Mustard flour and meal and 
prepared mustard As specified for split subheadings  
ex2103.30(a) -- Mustard flour and meal CTH 
ex2103.30(b) -- Prepared mustard CTSHS 
2103.90 - Other [CTSH] G/RO/W/111/Rev.2 
Page 48  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
21.04  Soups and broths and 
preparations therefor; homogenised composite food preparations  As specified for subheadings 
2104.10 - Soups and broths and 
preparations therefor CTH 
2104.20 - Homogenised composite food 
preparations CTSH 
21.05  
 Ice cream and other edible ice, 
whether or not containing cocoa  CTH 
21.06  Food preparations not 
elsewhere specified or included  As specified for subheadings 
2106.10 - Protein concentrates and textured 
protein substances [CTSH] 
2106.90 - Other As specified for split subheadings 
ex2106.90(a) -- Sugar syrups, flavoured or 
coloured  CTSH, except from heading 17.02 
ex2106.90(b) -- Concentrated juices fortified 
with minerals or vitamins  CTSH except from heading 20.09  
ex2106.90(c) -- Other  [CTH] 
  G/RO/W/111/Rev.2 
 Page 49 
 
 
  CHAPTER 22  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture;  however, the origin of a mixture 
of wine (heading 22.04), vermouth (heading 22. 05), spirits, liqueurs and spirituous beverages  
(heading 22.08) shall be the country of origin of  the materials that account for more than 85% in 
volume of the mixture.  The weight or volume of ma terials of the same origin shall be taken together. 
 
3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 22  Beverages, spirits and vinegar   
22.01  Waters, including natural or 
artificial mineral waters and aerated waters, not containing added sugar or other sweetening 
matter nor flavoured; ice and 
snow  The origin shall be the country where the 
water, ice or snow of this heading are obtained in their natural state. 
22.02  Waters, including mineral 
waters and aerated waters, 
containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or 
vegetable juices of heading No. 
20.09  As specified for subheadings 
2202.10 - Waters, includi ng mineral waters 
and aerated waters, containing added sugar or other sweetening matter or flavoured CTH, except from heading 22.01 
2202.90 - Other [CTH] 
22.03  
 Beer made from malt.  CTH 
22.04  Wine of fresh grapes, including 
fortified wines; grape must 
other than that of heading No. 20.09  As specified for subheadings  
2204.10 - Sparkling wine [CTH] G/RO/W/111/Rev.2 
Page 50  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 - Other wine; grape must with 
fermentation prevented or arrested by the addition of alcohol:  
2204.21 --   In containers holding 2 l or 
less [CTH] 
2204.29 --   Other [CTH] 
2204.30 - Other grape must [The origin shall be the country where the 
grapes grew.] 
22.05 Vermouth and other wine of 
fresh grapes flavoured with plants or aromatic substances CTH 
22.06  
 Other fermented beverages (for 
example, cider, perry, mead); 
mixtures of fermented 
beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included  CTH 
22.07  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 80 % vol or higher; ethyl 
alcohol and other spirits, 
denatured, of any strength  As specified for subheadings  
2207.10 - Undenatured ethyl alcohol of an 
alcoholic strength by volume of 80% vol or higher CTH  
2207.20 - Ethyl alcohol and other spirits, 
denatured, of any strength CTH, except from heading 22.08 
22.08  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous beverages  As specified for split headings 
ex22.08(a) - Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80 % vol. of subheading 
2208.90  [CTH, except from heading 22.07] 
ex22.08(b) - Other  [CTH] 
22.09 
 Vinegar and substitutes for 
vinegar obtained from acetic acid.  [CTH[, except from heading 22.04]] 
  G/RO/W/111/Rev.2 
 Page 51 
 
 
  CHAPTER 23  
 
Chapter residual rule applicable to mixtures  
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
  
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 23  Residues and waste from the food 
industries; prepared animal 
fodder   
23.01 Flours, meals and pellets, of meat 
or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for 
human consumption; greaves CTH 
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 
23.03 Residues of starch manufacture 
and similar residues, beet-pulp, bagasse and other waste of sugar 
manufacture, brewing or 
distilling dregs and waste, whether or not in the form of pellets CTH 
23.04 
 Oil-cakes and other solid 
residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean 
oil CTH 
23.05 
 Oil-cake and other solid residues, 
whether or not ground or in the 
form of pellets, resulting from the extraction of ground-nut oil CTH G/RO/W/111/Rev.2 
Page 52  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
23.06 Oil-cake and other solid residues, 
whether or not ground or on the form of pellets, resulting from the extraction of vegetable fats or 
oils, other than those of heading  
N° 23.04 or 23.05 CTH 
23.07 Wine lees; argol CTH  
23.08  Vegetable materials and 
vegetable waste, vegetable 
residues and by-products, whether or not in the form of pellets, of a kind used in animal 
feeding, not elsewhere specified 
or included.  CTH 
23.09  Preparations of a kind used in 
animal feeding.  As specified for subheadings  
2309.10 - Dog or cat food, put up for retail 
sale CTH 
2309.90 - Other As specified for split subheadings  
ex2309.90(a) -- Products containing over 50 % 
by weight of milk solids   [CTH, except from headings 04.01-04.03] 
ex2309.90(b) -- Other  CTH 
  G/RO/W/111/Rev.2 
 Page 53 
 
 
  CHAPTER 24 
 Chapter residual rule applicable to mixtures
 
 
[1. For the purposes of this residual rule, "m ixing" means the deliberate and proportionally 
controlled operation consisting in bringing together two or more identical or different fungible 
materials. 
 
2. The origin of a mixture of products of this Chapter shall be the country of origin of the 
materials that account for more than 50% by weight of the mixture.  The weight of materials of the 
same origin shall be taken together. 
 3. When none of the materials used  meet the percentage required, the origin of the mixture shall 
be the country in which the mixing was carried out.] 
 
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 24  Tobacco and manufactured 
tobacco substitutes   
24.01 Unmanufactured tobacco; 
tobacco refuse  As specified for subheadings  
2401.10 - Tobacco, not stemmed/stripped The origin shall be the country where the 
tobacco and tobacco substitutes of this 
subheading are obtained in their natural or unprocessed state. 
2401.20 - Tobacco, partly or wholly 
stemmed/stripped The origin shall be the country where the 
tobacco and tobacco substitutes of this subheading are obtained in their natural or 
unprocessed state. 
2401.30 - Tobacco refuse CTSH 
24.02 Cigars, cheroots, cigarillos and 
cigarettes, of tobacco or of 
tobacco substitutes  CTH 
24.03  Other manufactured tobacco and 
manufactured tobacco 
substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.  CTH 
 G/RO/W/111/Rev.2 
Page 54  
 
  CHAPTER 25 
 [Criterion to apply Appendix 2, Rule 3(f)] 
  The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 3(f) for this Chapter is weight.  
Residual rule for subheading 2523.21-2523.90
 
  [The origin of cement produced from the mixture of clinker of different origins, shall be the 
country of origin of the greatest proportion of clinke r by weight of the total clinker in the cement.] 
 
 
HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
Chapter 25  Salt; Sulphur; Earth and Stone; 
Plastering Materials, Lime and 
Cement   
25.01  Salt (including table salt and 
denatured salt) and pure sodium 
chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water  As specified for split headings  
ex 25.01(a) - Pure sodium chloride  CTHS 
ex 25.01(b) - Refined salt, other than pure 
sodium chloride  CTHS 
ex 25.01(c) - Other  The origin shall be the country where the 
goods of this split heading are obtained in 
their natural or unprocessed state. 
25.02  Unroasted iron pyrites  The origin shall be the country where the 
goods of this heading are obtained in their 
natural or unprocessed state. 
25.03  Sulphur or all kinds, other than 
sublimed sulphur, precipitated sulphur and colloidal sulphur . As specified for split headings  
ex 25.03(a)  - Pure or refined  CTHS  
ex 25.03(b) - Other  The origin shall be the country where the 
sulphur of this split heading is obtained in its 
natural or unprocessed state.  
25.04  Natural graphite  The origin shall be the country where the 
natural graphite of this heading is obtained in 
its natural or unprocessed state. 
25.05  Natural sands of all kinds, 
whether or not coloured, other 
than metal-bearing sands of Chapter 26  The origin shall be the country where the 
natural sands of this heading are obtained in 
their natural or unprocessed state.  G/RO/W/111/Rev.2 
 Page 55 
 
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
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. 
25.07  Kaolin and other kaolinic clays, 
whether or not calcined  As specified for split headings  
ex25.07(a) - Calcined  CTHS 
ex 25.07(b) - Other  The origin shall be the country where the 
minerals of this split heading are obtained in 
their natural or unprocessed state. 
25.08  Other clays (not including 
expanded clays of heading 
No. 68.06), andalusite, kyanite and 
sillimanite, whether or not calcined; mullite; chamotte or dinas earths  As specified for split headings  
ex 25.08(a)  - Calcined  CTHS  
ex25.08(b) - Other  The origin shall be the country where the 
minerals of this split heading are obtained in their natural or unprocessed state. 
25.09  Chalk  The origin shall be the country where the 
chalk of this heading is obtained in its 
natural or unprocessed state. 
25.10  Natural calcium phosphates, 
natural aluminium calcium phosphates and phosphatic chalk  The origin shall be the country where the 
minerals of this heading are obtained in their natural or unprocessed state. 
25.11  Natural barium sulphate 
(barytes); natural barium carbonate (witherite), whether or 
not calcined, other than barium 
oxide of heading No. 28.16  As specified for subheadings  
2511.10 - Natural barium sulphate (barytes) Th e origin shall be the country where the 
natural barium sulphate of this subheading is 
obtained in its natural or unprocessed state. 
2511.20 - Natural barium carbonate 
(witherite) As specified for  split subheadings  
ex2511.20(a) 
ex 2511.20(b) -- Calcined  
-- Other  CTSHS. 
The origin shall be the country where the 
minerals of this split subheading are 
obtained in their natural or unprocessed 
state. G/RO/W/111/Rev.2 
Page 56  
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.12  Siliceous fossil meals (for example, 
kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of 
an apparent specific gravity of 1 
or less  As specified for split headings  
ex25.12(a) 
ex25.12(b) -- Calcined  
-- Other  CTHS 
The origin shall be the country where the 
minerals of this split heading are obtained in their natural or unprocessed state. 
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. 
25.14  Slate, whether or not roughly 
trimmed or merely cut, by sawing 
or otherwise, into blocks or slabs of a rectangular (including square) shape  The origin shall be the country where the 
slate of this heading is obtained in its natural 
or unprocessed state. 
25.15  Marble, travertine, ecaussine and 
other calcareous monumental or 
building stone of an apparent 
specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  The origin shall be the country where the 
minerals of heading are obtained in their 
natural or unprocessed state. 
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.  G/RO/W/111/Rev.2 
 Page 57 
 
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.17  Pebbles, gravel, broken or 
crushed stone, of a kind commonly used for concrete aggregates, for road metalling or 
for railway or other ballast, 
shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of 
the heading; tarred macadam; 
granules, chippings and powder, of stones of heading No. 25.15 or 25.16, whether or not heat-treated  As specified for subheadings  
2517.10 - Pebbles, gravel, broken or crushed 
stone, of a kind  commonly used for concrete aggregates, for road 
metalling or for railway or other 
ballast shingle and flint, whether or not heat treated The origin shall be the country where the 
minerals of this subheading are obtained in their natural or unprocessed state. 
2517.20 -  Macadam of slag, dross or similar 
industrial waste, whether or not incorporating the materials cited in subheading No. 2517.10 CTSH 
2517.30 - Tarred macadam CTSH 
 - Granules, chippings and powder, 
of stones of  heading No. 25.15 or 25.16, whether or not heat treated  
2517.41 -- Of marble The origin shall be the country where the 
minerals of this subheading are obtained in their natural or unprocessed state. 
2517.49 -- Other The origin shall be the country where the 
minerals of this subheading are obtained in 
their natural or unprocessed state. 
25.18  Dolomite, whether or not 
calcined; dolomite roughly 
trimmed or merely cut, by sawing 
or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred 
dolomite).  As specified for subheadings  
2518.10 - Dolomite not calcined The origin shall be the country where the 
dolomite of this subheading is obtained in its 
natural or unprocessed state. 
2518.20 - Calcined dolomite CTSH G/RO/W/111/Rev.2 
Page 58  
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
2518.30 -Agglomerated dolomite (including 
tarred dolomite) As specified for split subheadings  
ex2518.30(a) 
 ex2518.30(b) --Tarred dolomite
 
 --Other
 CTSHS  
 The origin shall be the country where the 
minerals of this split subheading are 
obtained in their natural or unprocessed state. 
25.19  Natural magnesium carbonate 
(magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small 
quantities of other oxides added 
before sintering; other magnesium oxide, whether or not pure.  As specified for subheadings  
2519.10 - Natural magnesium carbonate 
(magnesite) The origin shall be the country where the 
minerals of this subheading are obtained in their natural or unprocessed state. 
2519.90 - Other As specified for split subheadings  
ex2519.90(a) 
 
ex2519.90(b) -- Calcined, fused or sintered  
 
-- Other  CTSHS 
 
CTH 
25.20  Gypsum; anhydrite; plasters 
(consisting of ca lcined gypsum or 
calcium sulphate) whether or not 
coloured, with or without small quantities of accelerators or retarders  As specified for subheadings  
2520.10 - Gypsum; anhydrite. The origin shall be the country where the 
gypsum or anhydrite of this subheading are obtained in their natural or unprocessed 
state. 
2520.20 - Plasters CTSH 
25.21  Limestone flux; limestone and 
other calcareous stone, of a kind used for the manufacture of lime or cement  The origin shall be the country where the 
minerals of this heading are obtained in their natural or unprocessed state. 
25.22  Quicklime, slaked lime and 
hydraulic lime, other than 
calcium oxide and hydroxide of 
heading No. 28.25  As specified for subheadings  
2522.10 - Quicklime CTH 
2522.20 - Slaked lime CTSH 
2522.30 - Hydraulic lime CTH  G/RO/W/111/Rev.2 
 Page 59 
 
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.23 Portland cement, aluminous 
cement, slag cement, supersulphate cement and similar hydraulic cements, whether or 
not coloured or in the form of 
clinkers As specified for subheadings 
2523.10 -   Cement clinkers CTH 
 -   Portland cement:  
2523.21 --  White cement, whether or not 
artificially coloured [CTH] 
2523.29 --  Other [CTH] 
2523.30 -   Aluminous cement [CTH] 
2523. 90 -   Other hydraulic cements [CTH] 
25.24 Asbestos The origin shall be the country where the 
asbestos of this heading is obtained in its natural or unprocessed state. 
25.25 Mica, including splittings; mica 
waste. As specified for subheadings  
2525.10 - Crude mica and mica rifted into 
sheets or splitting The origin shall be the country where the 
minerals of this subheading are obtained in their natural or unprocessed state  
2525.20 - Mica powder The origin shall be the country where the 
minerals of this subheading are obtained in 
their natural or unprocessed state 
2525.30 - Mica waste The origin shall be the country where the 
mica waste of this subheading is derived. 
25.26 Natural steatite, whether or not 
roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc The origin shall be the country where the 
minerals of this subheading are obtained in 
their natural or unprocessed state. 
25.27 Natural cryolite; natural chiolite The origin shall be the country where the 
minerals of this heading are obtained in 
their natural or unprocessed state. 
25.28 Natural borates and concentrates 
thereof (whether or not calcined), 
but not including borates separated from natural brine; natural boric acid containing not more than 85% of H 3BO3 
calculated on the dry weight. As specified for split headings  
ex25.28(a)  - Calcined  CTHS  
ex25.28(b) - Other  The origin shall be the country where the 
minerals of this split heading are obtained in 
their natural or unprocessed state. G/RO/W/111/Rev.2 
Page 60  
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
25.29 Felspar; leucite; nepheline and 
nepheline syenite; fluorspar The origin shall be the country where the 
minerals of this heading are obtained in their natural or unprocessed state. 
25.30 Mineral substances not elsewhere 
specified or included. As specified for split headings 
ex25.30(a) - Calcined .  CTHS  
ex25.30(b) - Molybdenite concentrates  CTH  
ex25.30(c) - Other  The origin shall be the country where the 
minerals of this split heading are obtained in 
their natural or unprocessed state. 
  G/RO/W/111/Rev.2 
 Page 61 
 
 
  CHAPTER 26  
 
Notes : 
 
[Criterion to apply to Appendix 2, Rule 3(f) 
 
 The criterion to determine the major portion of  the materials as set forth in Appendix 2, 
Rule 3(f) for this Chapter is weight.] 
 
 
HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
Chapter 26  Ores, Slag and Ash   
26.01 - 26.17  Ores and Concentrates As specified for split headings  
ex26.01(a) to 
ex26.17(a)  
ex26.01(b) to 
ex 26.17(b) - Concentrates
 
  
- Other
 CTHS 
  
The origin shall be the country where the 
metal ores are obtained in their natural or unprocessed state. 
26.18  Granulated slag (slag sand) from 
the manufacture of iron or steel  The origin shall be the country where the 
slags of this heading are derived. 
26.19  Slag, dross (other than granulated 
slag), scalings and other waste 
from the manufacture of iron or 
steel The origin shall be the country where the 
slags, dross, scalings or other waste of this 
heading are derived. 
26.20  Ash and residues (other than from 
the manufacture of iron or steel), 
containing metals or metal compounds  The origin shall be the country where the ash 
or residues of this heading are derived. 
26.21  Other slag and ash, including 
seaweed ash (kelp)  The origin shall be the country where the 
slag or ash of this heading is derived. 
 G/RO/W/111/Rev.2 
Page 62  
 
  CHAPTER 27 
Primary Rules
 
 
Note 1. Chemical reaction   
 
 A “chemical reaction” is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.   
 The following are not considered to be chemical  reactions for the purposes of this definition: 
 
 (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or  (c) the addition or elimination of water of crystallization. 
 
Note 2. Specific processes that confer origin     
 
The country origin of goods of headings 27.07 and 27.10 through 27.13 that have been obtained as a 
result of a chemical reaction as defined in Note 1 of this chapter or as a result of a physical separation process listed below shall be the country where the reaction or process occurred: 
 
 (a) atmospheric or vacuum distillation; 
 (b) extraction by means of selective solvents.  
  
Note 3. Mixing and blending   
 
[For the purposes of headings 27.07and 27.1 0 to 27.15, the deliberate and proportionally 
controlled mixing or blending (including di spersing) of materials to conform to 
predetermined specifications which results in  the production of a good having physical or 
chemical characteristics which are relevant  to the purposes or uses of the good and are 
different from the input materials is to be  considered to be origin conferring] 
 
Note 4. List of simple processes which do not confer origin:    
 
 -  cleaning 
 -  decantation  -  desalination 
 -  water separation 
 -  filtering  -  colouring 
 -  marking 
 -  any combination of these operations. 
  
[Criteria to apply Appendix 2, Rule 3(f) 
 
 The criteria to determine the major portion of the materials as set forth in Appendix 2, 
Rule 3(f) for this Chapter is volume for liquid and gaseous goods and weight for other goods of this 
Chapter.]  
  G/RO/W/111/Rev.2 
 Page 63 
 
 
   
 
HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
Chapter 27  Mineral fuels, mineral oils and 
products of their distillation; 
Bituminous substances; Mineral waxes  
27.01 Coal; briquettes, ovoids and 
similar solid fuels manufactured from coal. As specified for subheadings  
 -Coal, whether or not pulverized, 
but not agglomerated:  
2701.11 -- Anthracite The origin shall be the country where the 
anthracite of this subheading is obtained in its natural or unprocessed state. 
2701.12 -- Bituminous coal The origin shall be the country where the 
bituminous coal of this subheading is obtained in its natural or unprocessed state. 
2701.19 -- Other coal The origin shall be the country where the 
coal of this subheading is obtained in its 
natural or unprocessed state. 
2701.20 -- Briquettes, ovoids and similar 
solid fuels manufactured from coal CTSH 
27.02 Lignite, whether or not 
agglomerated, excluding jet. The origin shall be the country where the 
lignite this heading is obtained in its natural or unprocessed state. 
27.03 Peat (including peat litter), 
whether or not agglomerated. The origin shall be the country where the 
peat of this heading is obtained in its natural or unprocessed state. 
27.04 Coke and semi-coke of coal, of 
lignite or of peat, whether or not agglomerated; retort carbon. CTH  
27.05 Coal gas, water gas, producer gas 
and similar gases, other than 
petroleum gases and other gaseous hydrocarbons. CTH 
27.06 Tar distilled from coal, from 
lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. CTH 
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  G/RO/W/111/Rev.2 
Page 64  
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
27.08 Pitch and pitch coke, obtained 
from coal tar or from other mineral tars As specified for subheadings 
2708.10 - Pitch CTH 
2708.20 - Pitch coke CTSH 
27.09 Petroleum oils and oils obtained 
from bituminous minerals crude As specified for split headings 
ex27.09(a) - Petroleum oils, crude  The origin shall be the country where the 
crude petroleum oils of this split heading are 
obtained in their na tural or unprocessed 
state. 
ex27.09(b) - Other  CTH 
27.10 Petroleum oils and oils obtained 
from bituminous minerals, other than crude; preparations not 
elsewhere specified or included, 
containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the 
preparations. CTH  
27.11 Petroleum gases and other 
gaseous hydrocarbons. As specified for subheadings 
 - Liquefied:  
2711.11 --   Natural gas  The origin shall be the country where the 
natural gas of this subheading is obtained 
in its natural or unprocessed state. 
2711.12 --   Propane CTH  
2711.13 --   Butanes CTH 
2711.14 --   Ethylene, propylene, butylene 
and   butadiene CTH  
2711.19 -- Other CTH  
 -  In gaseous state:  
2711.21 -- Natural gas The origin shall be the country where the 
natural gas of this subheading is obtained 
in its natural or unprocessed state. 
2711.29 --  Other CTH  
27.12 Petroleum jelly; paraffin wax, 
micro-crystalline petroleum wax, 
slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by 
synthesis or by other processes, 
whether or not coloured. CTH   G/RO/W/111/Rev.2 
 Page 65 
 
 
  HS Code 
Number Description of Goods Primary rules 
(1) (2) (3) 
27.13 Petroleum coke, petroleum 
bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 
 CTH  
27.14 Bitumen and asphalt, natural; 
bituminous or oil shale and tar 
sands; asphaltites and asphaltic rocks. The origin shall be the country where the 
goods of this heading are obtained in their 
natural or unprocessed state. 
27.15 Bituminous mixtures based on 
natural asphalt, on natural  
bitumen, on petroleum bitumen, 
on mineral tar or on mineral tar 
pitch (for example, bituminous mastics, cut-backs). CTH  
27.16 Electrical energy.  (Optional 
heading) The origin shall be the country where the 
electrical energy of this heading is generated. 
 G/RO/W/111/Rev.2 
Page 66  
 
  CHAPTER 28  
Primary Rules
 
 Chapter Notes
 
 
1.   Chemical Reaction   
 
 A “chemical reaction” is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
  (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or 
 (c) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is to be considered origin conferring. 
 
2.    Mixtures and blends     
 
 (a) The deliberate and proportionally c ontrolled mixing or blending (including 
dispersing) of materials to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials 
is to be considered to be origin conferring. 
  (b) However the addition, whether or not in  combination, of diluents only or of the 
additives enumerated in HS Chapter Note  1(d) and 1(e) to Chapter 28 for the 
purposes indicated therein, is to be disregarded in determining the origin of the good. 
 3.   Purification    
 
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied:  
 (a) purification of a good resulting in the el imination of 80 percent of the content of 
existing impurities;  or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
  of the following applications:  
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances; 
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;   (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
  (vi) carriers used in a separation process;  or   (vii) nuclear grade uses.   G/RO/W/111/Rev.2 
 Page 67 
 
 
  4. Change in particle size 
 
 [The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and have 
different physical or chemical characteristics from the input materials is considered to be origin 
conferring.] 
 
5. Standard Materials   
  Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
6. Isomer Separation   
 
 The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring. 
 
 [Criterion to apply Appendix 2, Rule 3(f)] 
  [The criterion to determine the major portion of the materials as set forth in Appendix 2, 
Rule 3(f) for this Chapter is [weight]. ] 
 
 
Chapter Residual Rule  
 [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:  
Goods of this chapter produced by mixing or otherwise combining materials of different 
origins, originate in the country that produced  the materials (disregarding solvents and other 
additives permitted by HS Chapter note 1) that predominate by weight or volume, as appropriate, over those of each other single country. ] 
 
 
 G/RO/W/111/Rev.2 
Page 68  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 28 Inorganic chemicals; organic or 
inorganic compounds of precious 
metals, of rare-earth metals, of 
radioactive elements or of isotopes  
28.01 Fluorine, chlorine, bromine and iodine. CTSH 
28.02 Sulphur, sublimed or precipitated; 
colloidal sulphur. CTH 
28.03 Carbon (carbon blacks and other forms 
of carbon not elsewhere specified or 
included). CTH 
28.04 Hydrogen, rare gases and other non-
metals. CTSH 
28.05 Alkali or alkaline-earth metals; rare-
earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. CTSH 
28.06 Hydrogen chloride (hydrochloric acid); 
chlorosulphuric acid. CTSH 
28.07 Sulphuric acid; oleum. CTH 
28.08 Nitric acid; sulphonitric acids. CTH 
28.09 Diphosphorus pentaoxide; phosphoric 
acid and polyphosphoric acids. CTSH 
28.10 Oxides of boron; boric acids. CTH 
28.11 Other inorganic acids and other 
inorganic oxygen compounds of non-metals. CTSH 
28.12 Halides and halide oxides of non-
metals. CTSH 
28.13 Sulphides of non-metals; commercial 
phosphorus trisulphide. CTH CTSH? 
28.14 Ammonia, anhydrous or in aqueous 
solution. As specified for subheadings  
2814.10 - Anhydrous ammonia CTSH 
2814.20 - Ammonia in aqueous solution CTH 
28.15 Sodium hydroxide (caustic soda); 
potassium hydroxide (caustic potash); 
peroxides of sodium or potassium. As specified for subheadings  
 - Sodium hydroxide (caustic soda):  
2815.11 -- Solid CTSH, except from subheading 
2815.12 
2815.12 -- In aqueous solution (soda lye or liquid 
soda) CTSH, except from subheading 
2815.11 
2815.20 - Potassium hydroxide (caustic potash) CTSH 
2815.30 - Peroxides of sodium or potassium CTSH  G/RO/W/111/Rev.2 
 Page 69 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
28.16 Hydroxide and peroxide of magnesium; 
oxides, hydroxides and peroxides, of strontium or barium. CTH  
28.17 Zinc oxide; zinc peroxide. CTH  
28.18 Artificial corundum, whether or not 
chemically defined; aluminium oxide; aluminium hydroxide. CTSH 
28.19 Chromium oxides and hydroxides. CTSH 
28.20 Manganese oxides. CTSH 
28.21 Iron oxides and hydroxides; earth 
colours containing 70 % or more by weight of combined iron evaluated as Fe2O3. CTSH 
28.22 Cobalt oxides and hydroxides; 
commercial cobalt oxides. CTH 
28.23 Titanium oxides. CTH 
28.24 Lead oxides; red lead and orange lead. CTSH 
28.25 Hydrazine and hydroxylamine and 
their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. CTSH 
28.26 Fluorides; fluorosilicates, 
fluoroaluminates and other complex 
fluorine salts. CTSH  
28.27 Chlorides, chloride oxides and chloride 
hydroxides; bromides and bromide 
oxides; iodides and iodide oxides. CTSH  
28.28 Hypochlorites; commercial calcium 
hypochlorite; chlorites; hypobromites. CTSH  
28.29 Chlorates and perchlorates; bromates 
and perbromates; iodates and periodates. CTSH 
28.30 Sulphides; polysulphides. CTSH  
28.31 Dithionites and sulphoxylates. CTSH  
28.32 Sulphites; thiosulphates. CTSH  
28.33 Sulphates; alums; peroxosulphates 
(persulphates). CTSH  
28.34 Nitrites; nitrates. CTSH  
28.35 Phosphinates (hypophosphites), 
phosphonates (phosphites), phosphates 
and polyphosphates. CTSH  
28.36 Carbonates; peroxocarbonates 
(percarbonates); commercial ammonium carbonate containing ammonium carbamate. CTSH G/RO/W/111/Rev.2 
Page 70  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
28.37 Cyanides, cyanide oxides and complex 
cyanides. CTSH 
28.38 Fulminates, cyanates and thiocyanates. CTH 
28.39 Silicates; commercial alkali metal 
silicates. CTSH  
28.40 Borates; peroxoborates (perborates). As specified for subheading  
 - Disodium tetraborate (refined borax):  
2840.11 --   Anhydrous CTSH, except from subheading 
2840.19 
2840.19 --   Other CTSH, except from subheading 
2840.11  
2840.20 - Other borates CTSH 
2840.30 - Peroxoborates (perborates) CTSH 
28.41 Salts of oxometallic or peroxometallic 
acids. CTSH 
28.42 Other salts of inorganic acids or 
peroxoacids, excluding azides. CTSH 
28.43 Colloidal precious metals; inorganic or 
organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. CTSH 
28.44 Radioactive chemical elements and 
radioactive isotopes (including the 
fissile or fertile chemical elements and 
isotopes) and their compounds; mixtures and residues containing these products As specified for split headings 
ex28.44(a) - Waste and scrap; spent (irradiated) fuel 
elements (cartridges) of nuclear reactors.  The origin shall be the country where 
the radioactive waste and scrap or spent (irradiated) fuel elements (cartridges) of nuclear reactors of this 
split heading are derived or collected 
from manufacturing or processing operations or from consumption.  
ex28.44(b) - Natural radioactive elements or 
compounds, other than goods of ex 28.44(a)  The origin shall be the country where 
the natural radioactive elements or compounds of this split heading are obtained in their natural or unprocessed 
state.  
ex28.44(c) - Enriched or depleted radioactive 
elements or compounds, and alloys, dispersions (including cermets), ceramic 
products and mixtures containing such 
elements or compounds, other than goods of ex28.44(a)  CTHS, or change within this split 
heading following enrichment or depletion.  
ex28.44(d) - Other  CTHS   G/RO/W/111/Rev.2 
 Page 71 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
28.45 Isotopes other than those of heading 
No. 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. As specified for subheadings   
2845.10 - Heavy water (deuterium oxide)  CTSH  
2845.90 - Other As specified for split subheadings  
ex2845.90(a) Enriched or depleted isotopes other than 
those of heading 28.44; compounds of such isotopes CTSHS, or change within this split 
subheading following enrichment or depletion. 
ex2845.90(b) Other CTSHS 
28.46 Compounds, inorganic or organic, of 
rare-earth metals, of yttrium or of 
scandium or of mixtures of these metals. CTSH  
28.47 Hydrogen peroxyde, whether or not 
solidified with urea. CTH 
28.48 Phosphides, whether or not chemically 
defined, excluding ferrophosphorus. CTH 
28.49 Carbides, whether or not chemically 
defined. CTSH 
28.50 Hydrides, nitrides, azides, silicides and 
borides, whether or not chemically defined, other than compounds which 
are also carbides of heading No. 28.49. CTH 
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 G/RO/W/111/Rev.2 
Page 72  
 
  CHAPTER 29  
Primary Rules
 
 Chapter Notes
 
 
1.   Chemical Reaction   
 
 A “chemical reaction” is a process (including a biochemical process) which results in a 
molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
  (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or 
 (c) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is to be considered origin conferring. 
 
2.    Mixtures and blends     
 
 (a) The deliberate and proportionally c ontrolled mixing or blending (including 
dispersing) of materials to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials 
is to be considered to be origin conferring. 
  (b) However the addition, whether or not in  combination, of diluents only or of the 
additives enumerated in HS Chapter Note  1(d) and 1(e) to Chapter 28 for the 
purposes indicated therein, is to be disregarded in determining the origin of the good. 
 3.   Purification  
 
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied:  
 (a) purification of a good resulting in the el imination of 80 percent of the content of 
existing impurities;  or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
  of the following applications:  
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances; 
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;   (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
  (vi) carriers used in a separation process;  or   (vii) nuclear grade uses.   G/RO/W/111/Rev.2 
 Page 73 
 
 
  4. Change in particle size 
 
 [The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and have 
different physical or chemical characteristics from the input materials is considered to be origin 
conferring.] 
 
5. Standard Materials   
  Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
6. Isomer Separation   
 
 The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring. 
 
 [Criterion to apply Appendix 2, Rule 3(f)] 
  [The criterion to determine the major portion of the materials as set forth in Appendix 2, 
Rule 3(f) for this Chapter is [weight].] 
 
 
Chapter Residual Rule  
 [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:  
Goods of this chapter produced by mixing or otherwise combining materials of different 
origins, originate in the country that produced  the materials (disregarding solvents and other 
additives permitted by HS Chapter note (1) that predominate by weight or volume, as appropriate, over those of each other single country. ] 
 G/RO/W/111/Rev.2 
Page 74  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 29 Organic chemicals  
29.01 Acyclic hydrocarbons. CTSH 
29.02 Cyclic hydrocarbons. CTSH 
29.03 Halogenated derivatives of 
hydrocarbons. CTSH 
29.04 Sulphonated, nitrated or nitrosated 
derivatives of hydrocarbons, whether or not halogenated. CTSH 
29.05 Acyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH 
29.06 Cyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives. CTSH 
29.07 Phenols; phenol-alcohols. CTSH 
29.08 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of phenols or 
phenol-alcohols. CTSH 
29.09 Ethers, ether-alcohols, ether-phenols, 
ether-alcohol- phenols, alcohol peroxides, 
ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
29.10 Epoxides, epoxyalcohols, epoxyphenols 
and epoxyethers, with a three-membered 
ring, and their halogenated, sulphonated, 
nitrated or nitrosated derivatives. CTSH 
29.11 Acetals and hemiacetals, whether or not 
with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTH  
29.12 Aldehydes, whether or not with other 
oxygen function; cyclic polymers of aldehydes; paraformaldehyde. CTSH 
29.13 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of products of 
heading No. 29.12. CTH  
29.14 Ketones and quinones, whether or not 
with other oxygen function, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH  G/RO/W/111/Rev.2 
 Page 75 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
29.15 Saturated acyclic monocarboxylic acids 
and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated 
derivatives. CTSH 
29.16 Unsaturated acyclic monocarboxylic 
acids, cyclic monocarboxylic acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
29.17 Polycarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH 
29.18 Carboxylic acids with additional oxygen 
function and their anhydrides, halides, 
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
29.19 Phosphoric esters and their salts, 
including lactophosphates; their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTH  
29.20 Esters of other inorganic acids 
(excluding esters of hydrogen halides) 
and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH 
29.21 Amine-function compounds. CTSH 
29.22 Oxygen-function amino-compounds. CTSH 
29.23 Quaternary ammonium salts and 
hydroxides; lecithins and other phosphoaminolipids. CTSH 
29.24 Carboxyamide-function compounds; 
amide-function compounds of carbonic acid. CTSH 
29.25 Carboxyimide-function compounds 
(including saccharin and its salts) and 
imine-function compounds. CTSH 
29.26 Nitrile-function compounds. CTSH 
29.27 Diazo-, azo- or azoxy-compounds. CTH 
29.28 Organic derivatives of hydrazine or of 
hydroxylamine. CTH 
29.29 Compounds with other nitrogen 
function. CTSH G/RO/W/111/Rev.2 
Page 76  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
29.30 Organo-sulphur compounds. CTSH 
29.31 Other organo-inorganic compounds. CTH 
29.32 Heterocyclic compounds with oxygen 
hetero-atom(s) only. CTSH 
29.33 Heterocyclic compounds with nitrogen 
hetero-atom(s) only. CTSH 
29.34 Nucleic acids and their salts; other 
heterocyclic compounds. CTSH 
29.35 Sulphonamides. CTH 
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 
29.37 Hormones, natural or reproduced by 
synthesis; derivatives thereof, used 
primarily as hormones; other steroids 
used primarily as hormones. CTSH 
29.38 Glycosides, natural or reproduced by 
synthesis, and their salts, ethers, esters 
and other derivatives. CTSH  
29.39 Vegetable alkaloids, natural or 
reproduced by synthesis, and their salts, ethers, esters and other derivatives. CTSH 
29.40 Sugars, chemically pure, other than 
sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, 
and their salts, other than products of 
heading No. 29.37, 29.38 or 29.39. CTH 
29.41 Antibiotics. CTSH 
29.42 Other organic compounds. CTH 
 
  G/RO/W/111/Rev.2 
 Page 77 
 
 
  CHAPTER 30 
Primary Rules  
 Chapter Notes
 
 
1.   Chemical Reaction  
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
  (a)  dissolving in water or other solvents;  (b)   the elimination of solven ts including solvent water;  or 
 (c)  the addition or elimination of water of crystallization 
  A chemical reaction as defined above is to be considered origin conferring. 
 
2. Mixtures and blends   
  [Except for goods of heading 30.03 the deliberate and proportionally controlled mixing or 
blending (including dispersing) of materials, other than the addition of diluents only to conform to predetermined specifications which results in the production of a good having physical or chemical 
characteristics which are relevant to the purposes or  uses of the good and are different from the input 
materials is to be considered  to be origin conferring.] 
 
3. Purification   
 
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied: 
 
 (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities;  or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
   (i)  pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii)  chemical products and reagents fo r analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses; 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
catalyst); 
  (vi) carriers used in a separation process;  or    (vii) nuclear grade uses. 
 
4.   Change in particle size    
 [The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and have G/RO/W/111/Rev.2 
Page 78  
 
  different physical or chemical characteristics from the input materials is considered to be origin 
conferring.   This rule shall not be applied to heading 30.04.] 
 
5. Standard Materials  
  Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
6.   Isomer Separation   
  The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring.  
7. Non-origin confering processes   
 
 [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]  
8.   Biotechnological Processes  
 
 (a)  Biological or biotechnological culturing, hybridization or genetic modification of:   (i) micro-organisms (bacteria, viruses (including phages) etc.) or   (ii) human, animal or plant cells; and  
(b)  production, isolation or purification of cellular or intercellular structures (such as 
isolated genes, gene fragments and plasm ids) are regarded as origin conferring. 
 
[Criterion to apply Appendix 2, Rule 3(f)] 
 
 [The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 3(f) for this Chapter is [weight].] 
 
Chapter Residual Rule 
 
 
 [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin 
shall be determined as follows:  1. Goods of headings 30.03 and 30.04 produced by mixing or otherwise combining materials of 
different origins, originate in the country that produced the therapeutic or prophylactic materials 
(disregarding solvents and other nonactive additiv es) that predominate by weight or volume, as 
appropriate, over those of each other single country.  
 2. Goods of Subheading 3006.50 that satisfy the change of heading rule merely as a result of 
putting up articles in first aid boxes or kits, origin ate in the country that produced the largest number 
of articles in the box or kit. 
 
3. The country of origin of goods of subheading 300 5.90 that contain textile material shall be the 
country where the textile material was formed, or in the case of a good containing textile materials of 
more than one country, the origin of the good is the country in which the textile material that 
predominates by weight was formed.]  G/RO/W/111/Rev.2 
 Page 79 
 
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 30 Pharmaceutical products  
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 - Other CTSH 
30.02 Human blood; animal blood prepared 
for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological 
products, whether or not obtained by 
means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. CTSH;  or change to the goods of this 
heading by biological or biotechnological processes  specified in a Note. 
3002.10 - Antisera and other blood fractions and 
modified immunological products, whether 
or not obtained by means of 
biotechnological processes As specified for headings  
3002.20 -  Vaccines for human medicine  
3002.30 -  Vaccines for veterinary medicine  
3002.90 -  Other  
30.03 Medicaments (excluding goods of 
heading No. 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put 
up in measured doses or in forms or 
packings for retail sale. [CTH] 
 
30.04 Medicaments (excluding goods of 
heading No. 30.02, 30.05 or 30.06) 
consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or 
packings for retail sale. [CTH, except by mere pressing of 
tablets or by mere encapsulation.] G/RO/W/111/Rev.2 
Page 80  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
30.05 Wadding, gauze, bandages and similar 
articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances 
or put up in forms or packings for retail 
sale for medical, surgical, dental or veterinary purposes. As specified for split headings  
ex3005(a) - Impregnated or coated with  
pharmaceutical substances CTH 
ex3005(b) -  Not impregnated or coated with 
pharmaceutical substances CTH, except from the headings of 
Section XI 
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 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 or spermicides CTH  
  G/RO/W/111/Rev.2 
 Page 81 
 
 
  CHAPTER 31 
Primary Rules  
 Chapter Notes
 
 
1.   Chemical Reaction   
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
 The following are not considered to be chemical  reactions for the purposes of this definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or 
 (3) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and Blends   
 
 [The deliberate and proportionally controlled mixing or blending (including dispersing) of 
materials other than the addition of diluents only to conform to predetermined specifications which 
results in the production of a good having physical or  chemical characteristics which are relevant to 
the purposes or uses of the good and are different from th e input materials is to be considered to be 
origin conferring.] 
 
3.   Purification    
 
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied: 
 
(a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities; or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
    (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses; 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
catalyst); 
  (vi)  carriers used in a separation process;  or    (vii) nuclear grade uses. G/RO/W/111/Rev.2 
Page 82  
 
   
4. Standard Materials   
 
 Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
5.   Isomer Separation   
 
 The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring. 
 
6.  Non-Origin Conferring Processes   
 
 [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]  
[Criterion to apply Appendix 2, Rule 3(f)] 
 
 [The criterion to determine the major portion of the materials as set forth in Appendix 2, Rule 3(f) for this Chapter is [weight].] 
  
Chapter Residual Rule
 
  [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:   Goods of this chapter produced by mixing or  otherwise combining materials of different 
origins, originate in the country that produced  the fertilizing materials (disregarding solvents) 
that predominate by weight or volume, as appropriate, over those of each other single 
country. ] 
 
 
  G/RO/W/111/Rev.2 
 Page 83 
 
 
   
HS Code 
Number Description of goods Primary Rules 
A B C 
Chapter 31 Fertiliser  
31.01 Animal or vegetable fertilisers, whether 
or not mixed together or chemically treated; fertilisers produced by the 
mixing or chemical treatment of animal 
or vegetable products. CTH 
 
31.02 Mineral or chemical fertilisers, 
nitrogenous. CTH  
31.03 Mineral or chemical fertilisers, 
phosphatic. CTH 
 
31.04 
 Mineral or chemical fertilisers, potassic. CTH 
31.05 Mineral or chemical fertilisers 
containing two or three of the fertilising elements nitrogen, phosphorus and 
potassium; other fertilisers; goods of this 
Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. As specified for subheadings 
3105.10 - Goods of this Chapter in tablets or similar 
forms or in packages of a gross weight not exceeding 10 kg CTSH, except when resulting from 
putting up in tablets or similar forms or in packages. 
3105.20 - Mineral or chemical fertilisers containing 
the three fertilising elements nitrogen, 
phosphorus and potassium CTH 
3105.30 - Diammonium hydrogenorthophosphate 
(diammonium phosphate) CTH 
3105.40 - Ammonium dihydrogenorthophosphate 
(monoammonium phosphate) and mixtures 
thereof with diammonium hydrogenorthophosphate (diammonium phosphate) CTH 
 - Other mineral or chemical fertilisers 
containing the two fertilising elements 
nitrogen and phosphorus:  
3105.51 --   Containing nitrates and phosphates CTH 
3105.59 --   Other CTH 
 
3105.60 - Mineral or chemical fertilisers containing 
the two fertilising elements phosphorus and 
potassium CTH 
3105.90 - Other CTH 
 
  G/RO/W/111/Rev.2 
Page 84  
 
  CHAPTER 32 
Primary Rules
 
 Chapter Notes
 
 
1.   Chemical Reaction   
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water; or 
 (3) the addition or elimination of water of crystallization. 
  A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and Blends  
 
 [(a) The deliberate and proportionally c ontrolled mixing or blending (including 
dispersing) of materials other than the addition of diluents only to conform to predetermined specifications which results  in the production of a good having 
physical or chemical characteristics which are relevant to the purposes or uses of the 
good and are different from the input material s is to be considered to be origin 
conferring. 
  (b) Notwithstanding paragraph 1, the pr ocessing of crude dyestuffs and pigments 
(including the addition of diluents only) to produce a standardized product fulfilling 
prescribed specifications for shade, bright ness, colour strength, particulate size, 
particle distribution or solubility is to  be considered as origin conferring.] 
 
3.   Purification    
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied: 
   (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities; or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
    (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;  
 (iv) specialized optical uses; 
 (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
 (vi) carriers used in a separation process;  or   (vii) nuclear grade uses.  G/RO/W/111/Rev.2 
 Page 85 
 
 
   
4.   Change in particle size 
 
 [The deliberate and controlled modification in pa rticle size of a good, other than by merely 
crushing or pressing, resulting in a good having a defined particle size, defined particle size 
distribution or defined surface area, which are rele vant to the purposes of the resulting good and have 
different physical or chemical characteristics from the input materials is considered to be origin 
conferring.] 
 
5.   Standard Materials  
 
 Standard materials (including standard soluti ons) are preparations suitable for analytical, 
calibrating or referencing uses having precise degr ees of purity or proportions which are certified by 
the manufacturer.  The production of standard material s is to be considered as origin conferring.    
 
6.   Isomer separation   
 The isolation or separation of isomers from a mixt ure of isomers is to be considered as origin 
conferring.  
7.   Non-Origin Conferring Processes   
 
 [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]  8.   Packing for retail sale   
 For the purposes of heading 32.12, the cha nge of classification resulting from the mere 
putting up for retail sale of products of this Chapte r is not to be considered origin conferring. 
 
[Criterion to apply Appendix 2, Rule 3(f)] 
  [The criterion to determine the major portion of the materials as set forth in Appendix 2, 
Rule 3(f) for this Chapter is [weight].] 
 
 
Chapter Residual Rule
 
 
 [When application of the primary rules of th is chapter (including the product specific rules 
provided in the matrix) does not result in a determination of a country of origin, the country of origin shall be determined as follows:  
 Goods of this chapter produced by mixing or  otherwise combining materials of different 
origins, originate in the country that produced the ma terials of this chapter (d isregarding solvents) that 
predominate by weight or volume, as appropriate, over those of each other single country.]  
 G/RO/W/111/Rev.2 
Page 86  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 32 Tanning or dyeing extracts; tannins and 
their derivatives; dyes, pigments and 
other colouring matter; paints and 
varnishes; putty and other mastics; inks  
32.01 Tanning extracts of vegetable origin; 
tannins and their salts, ethers, esters and 
other derivatives. As specified for split heading 
ex 32.01(a) -  Tannins CTHS 
ex 32.01(b) - Other CTH 
32.02 Synthetic organic tanning substances; 
inorganic tanning substances; tanning preparations, whether or not containing 
natural tanning substances; enzymatic 
preparations for pre-tanning. As specified for subheadings  
3202.10 - Synthetic organi c tanning substances CTH 
3202.90 - Other CTSH 
32.03 Colouring matter of vegetable or animal 
origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based 
on colouring matter of vegetable or 
animal origin. CTH 
32.04 Synthetic organic colouring matter, 
whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic 
products of a kind used as fluorescent 
brightening agents or as luminophores, whether or not chemically defined. CTSH 
32.05 Colour lakes; preparations as specified 
in Note 3 to this Chapter based on colour lakes. CTH 
32.06 Other colouring matter; preparations as 
specified in Note 3 to this Chapter, other than those of heading No. 32.03, 32.04 or 
32.05; inorganic products of a kind used 
as luminophores, whether or not chemically defined. CTSH  G/RO/W/111/Rev.2 
 Page 87 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
32.07 Prepared pigments, prepared opacifiers 
and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, 
of a kind used in the ceramic, enamelling 
or glass industry; glass frit and other glass, in the form of powder, granules or flakes. CTSH 
32.08 Paints and varnishes (including enamels 
and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a 
non-aqueous medium; solutions as 
defined in Note 4 to this Chapter. As specified for split headings  
ex32.08(a) - Paints and varnishes (including enamels 
and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium;  CTHS 
ex32.08(b) -  Solutions as defined in note 4 to this 
Chapter CTH, except from headings 39.01 to 
39.13 
32.09 Paints and varnishes (including enamels 
and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an 
aqueous medium. CTH 
32.10 Other paints and varnishes (including 
enamels, lacquers and distempers); 
prepared water pigments of a kind used for finishing leather. CTH 
32.11 Prepared driers. CTH 
32.12 Pigments (including metallic powders 
and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes 
and other colouring matter put up in 
forms or packings for retail sale. As specified for subheadings  
3212.10 - Stamping foils CTSH 
3212.90 - Other CTH 
32.13 Artists', students' or signboard painters' 
colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or 
packings CTH, except when resulting only from 
putting in tablets, tubes, jars, bottles, pans or in similar forms or packings  G/RO/W/111/Rev.2 
Page 88  
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
32.14 Glaziers' putty, grafting putty, resin 
cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for 
façades, indoor walls, floors, ceilings or 
the like. CTH, except from subheading 3824.50 
32.15 Printing ink, writing or drawing ink and 
other inks, whether or not concentrated 
or solid. CTSH  G/RO/W/111/Rev.2 
 Page 89 
 
 
  CHAPTER 33 
Primary Rules  
 Chapter Notes
 
 
1.   Mixtures and Blends   
 
 [For the purposes of headings  33.02, 33.04, 33.05, 33.06 and 33.07, the deliberate and 
proportionally controlled mixing or blending (incl uding dispersing) of materials other than the 
addition of diluents only to conform to predetermi ned specifications which results in the production of 
a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be  considered to be origin conferring. However, 
the mere addition of the goods of headings 33.01 or 33.02 to the goods of other headings of this 
Chapter should not be considered as producing a g ood having physical or chemical characteristics 
which are relevant to the purposes or uses of the good under this Chapter.] 
 
2.   Purification     
 
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied: 
 
 (a) purification of a good resulting in the elimination of 80 percent of the content of 
 existing impurities;  or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
 of the following applications: 
   (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses; 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a 
 catalyst); 
  (vi) carriers used in a separation process; or    (vii) nuclear grade uses.  3.   Change in use    
 The change of classification resulting from the me re change in use is not to be considered 
origin-conferring. 
 
4.  Non Origin-Conferring Processes   
 
 [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring.]  
 
[Criterion to apply Appendix 2, Rule 3(f)] 
 
 [The criterion to determine the major portion of the materials as set forth in Appendix 2, 
Rule 3(f) for this Chapter is [weight].] 
 G/RO/W/111/Rev.2 
Page 90  
 
   
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 33 Essential oils and resinoids;  perfumery, 
cosmetic or toilet preparations  
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 
33.02 Mixtures of odoriferous substances and 
mixtures (including alcoholic solutions) 
with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of 
beverages [See Note 1 of this Chapter] 
33.03 Perfumes and toilet waters. CTH, except by mere dilution or by 
mere addition of alcohol to odoriferous 
substance or to a perfume base. 
33.04 Beauty or make-up preparations and 
preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. CTSH 
 
33.05 Preparations for use on the hair. CTSH 
33.06 Preparations for oral or dental hygiene, 
including denture fixative pastes and 
powders; yarn used to clean between the 
teeth (dental floss), in individual retail packages. As specified for subheadings  
3306.10 - Dentifrices CTSH 
3306.20 - Yarn used to clean between the teeth 
(dental floss) CTH, except by cutting and putting up 
for retail sale only 
3306.90 - Other CTSH 
 
33.07 Pre-shave, shaving or after-shave 
preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet 
preparations, not elsewhere specified or 
included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. CTSH  G/RO/W/111/Rev.2 
 Page 91 
 
 
  CHAPTER 34 
Primary Rules  
 Chapter Notes
 
 
1.   Chemical Reaction  
 
 A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intram olecular bonds and by forming new intramolecular 
bonds, or by altering the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or 
 (3) the addition or elimination of water of crystallization. 
  A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and Blends   
 
 [The deliberate and proportionally controlled mixing or blending (including dispersing) of 
materials other than the addition of diluents only to conform to predetermined specifications which 
results in the production of a good having physical or  chemical characteristics which are relevant to 
the purposes or uses of the good and are different from th e input materials is to be considered to be 
origin conferring.] 
 
3.   Purification   
 
 Purification is considered to be origin confe rring provided that one of the following criteria is 
satisfied: 
  
 (a) purification of a good resulting in the elimination of 80 percent of the content of 
existing impurities; or 
  (b) the reduction or elimination of impurities resulting in a good suitable for one or more 
of the following applications: 
   (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;    (iv) specialized optical uses; 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a  
  catalyst); 
  (vi) carriers used in a separation process;  or    (vii) nuclear grade uses. 
 G/RO/W/111/Rev.2 
Page 92  
 
  4.  Reduction in particle size  
 
 The deliberate and controlled reduction in par ticle size of a good, other than by merely 
crushing, resulting in a good having a defined particle  size, defined particle size distribution or 
defined surface area, which are relevant to the pu rposes of the resulting good and have different 
physical or chemical characteristics from the input materials is considered to be origin conferring. 
 
5.  Non-Origin Conferring Processes  
 
 [For the purposes of Chapters 30-38 the addition, whether or not in combination, of the 
additives enumerated in HS Chap ter Notes 1(f) and 1(g) to Chap ter 29 for the purposes indicated 
therein is not origin conferring. ]  
[Criterion to apply Appendix 2, Rule 3(f)] 
 
 [The criterion to determine the major portion of the materials as set forth in Appendix 2, 
Rule 3(f) for this Chapter is [weight].]  
 
HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
Chapter 34 Soap, organic surface-active agents, 
washing preparations, lubricating 
preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” 
and dental preparations with a basis of 
plaster  
34.01 Soap; organic surface-active products 
and preparations for use as soap, in the 
form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, 
impregnated, coated or covered with 
soap or detergent. As specified for split headings  
ex34.01(a) - Paper, waddi ng, felt and non-wovens, 
impregnated, coated or covered with soap 
or detergent  CTHS 
ex34.01(b) - Other CTH  
34.02 Organic surface-active agents (other 
than soap); surface-active preparations, 
washing preparations (including 
auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No. 34.01. As specified for subheadings   G/RO/W/111/Rev.2 
 Page 93 
 
 
  HS Code 
Number Description of goods Primary rules 
(1) (2) (3) 
 - 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 
3402.90 - Other CTH 
34.03 Lubricating preparations (including 
cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould 
release preparations, based on 
lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding 
preparations containing, as basic 
constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals. CTH 
34.04 Artificial waxes and prepared waxes. CTH 
34.05 Polishes and creams, for footwear, 
furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in 
the form of paper, wadding, felt, 
nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04. As specified for split headings  
ex34.05(a) - In the form of paper, wadding, felt, 
nonwovens, cellular plastics or cellular 
rubber, impregnated, coated or covered 
with such preparations  CTHS 
ex34.05(b) - Other  CTH 
34.06 Candles, tapers and the like. CTH 
34.07 Modelling pastes, including those put up 
for children's amusement; preparations 
known as "dental wax" or as "dental 
impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in 
dentistry, with a basis of plaster (of 
calcined gypsum or calcium sulphate). CTH