G/MA/410  
28 April  2023 
(23-3017) Page: 1/39 
Committee on Market Access    
 
TRANSPOSITION OF MEMBERS' CTS FILES TO THE HS 2022  NOMENCLATURE:  
NOTES ON METHODOLOGY  
APPROVED ON 26 APRIL 2023  
INTRODUCTION  ................................ ................................ ................................ ...........  2 
1   DESCRIPTION OF HS 2022 CHANGES  ................................ ................................ ...... 2 
1.1   One-to-one relationships  ................................ ................................ .........................  3 
1.2   Split ................................ ................................ ................................ .....................  4 
1.3   Merger  ................................ ................................ ................................ ..................  4 
1.4   Complex cases  ................................ ................................ ................................ ....... 5 
2   INTRODUCING HS 2022 CHANGES IN WTO SCHEDULES  ................................ ..........  5 
3   METHODOLOGY FOR PROCESSING HS 2022 CHANGES  ................................ ............  9 
4   THE NEED FOR SIMPLIFICATION  ................................ ................................ ...........  11 
5   PROPOSED STEPS TO SIMPLIFY THE HS 2022 TRANSPOSITION  ...........................  11 
5.1   INRs and legal instruments  ................................ ................................ ....................  11 
5.2   Take into consideration Members' transpositions in their applied tariffs  .........................  12 
5.3   Simplified correlations  ................................ ................................ ...........................  13 
5.4   Correlations without clear codes  ................................ ................................ .............  14 
5.5   Coding conventions  ................................ ................................ ...............................  16 
5.6   Agriculture vs. non -agriculture breakdown  ................................ ...............................  16 
6   FORMAT AND CONTENTS OF THE HS 2022 TRANSPOSITION FILES  .......................  17 
7   VERIFICATION OF MEMBERS' SUBMISSIONS  ................................ ........................  19 
7.1   Processing and formatting  ................................ ................................ .....................  19 
7.2   Consistency of submissions  ................................ ................................ ....................  19 
ANNEX  HS 2022 TO HS  2017 CORRELATIONS  ................................ ............................  21 
 
  G/MA/410  
 
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  INTRODUCTION  
1.  This document describes the methodological guidelines that the Secretariat intends to follow for 
the implementation of the HS  2022 transposition. The procedural and the general technical aspects 
of this project were adopted by the General C ouncil Decision of 23 November 2021  (hereafter the 
"HS 2022 Decision"1). Under this project, the Secretariat will assist Members in preparing their 
submissions for the HS 2022 transposition exercise and verify the submissions provided by Members 
that have  prepared their own submissions.  
 
2.  The proposed methodology for the HS 2022 transposition exercise is similar to the one used for 
the HS 2017 transposition.  It builds on the experience gained from previous transpositions and 
includes measures proposed t o improve the efficiency and quality of the work, including several 
simplifications of the transposition process and a standard procedure for verifying Members' 
submissions.  
 
3.  This document is organized in seven sections. Section 1 provides an overview of the HS  2022 
amendments and a categorization of those changes. The manner in which these changes will be 
introduced into the WTO Schedules of concessions is further elaborated in Section 2 , which also 
includes  detailed examples. Section 3 describes the g eneral methodology that the Secretariat will 
follow in the transposition. Section 4 discusses some methodological issues identified in the context 
of the HS 2002 and HS 2007  transpositions, and concludes that certain simplifications that are in 
line with t he general mandate might be required in order to avoid unnecessary complexity in the 
resulting HS  2022 Schedule s. Section 5 describes  the pr oposed simplifications. Section  6 presents 
the format to be followed in the preparation of the  transposition file, and Section 7 describes the 
general procedure that will be followed by the Secretariat for verifying Members' submissions. Lastly, 
the Annex presents the complete HS 2022 to 2017 correlation table.  
 
1  DESCRIPTION OF  HS 2022  CHANGES  
1.1.  The H armonized System 2022 is the seventh  major  amendment of the HS since its entry into 
force in 1988. The 2022 revision contains 3512 sets of amendments  on the previous 2017 version of 
the HS , which results in an increase of the overall number of HS subheadi ngs from 5, 387 to 5,612 . 
The Contracting Parties to the HS Convention introduced  these amendments to keep the 
nomenclature up to date in light of changes in technology and patterns of international trade ; these 
changes reflect the ad aptation to current tra de through the recognition of new product streams and 
addressing environmental and social issues of global  concern . 
1.2.  Depending on the impact of the amendments on the product coverage of one or more related 
subheadings, these amendments can be classified as:  
(a) clarifying changes , which do not alter the scope of the HS subheadings concerned, and  
(b) structural changes , which relate to changes that alter the product coverage of one or 
more HS subheadings.  
1.3.  Around  a third of the HS 2022 amendments are clarifying changes , which normally take the 
form of a revision of Section/Chapter/subheading notes or description of subheadings, or a correction 
of typographical errors. The implementation of clarifying changes is straightforward and can b e 
carried out  by a computer program that simply replaces the old texts with the new texts as specified 
in the HS 2022 amendment.  
1.4.  Thus, the transposition work will mainly focus on the structural changes , which normally create 
or delete HS subheadings, or ch ange the codes or descriptions of HS subheadings. In some cases, 
 
1 WT/L/ 1123. 
2 Complementary amendments to the 2022 Edition of the  HS Nomenclature were accepted at a later 
stage (World Customs Organization, Council Regulation of 25 June 20 20 and 24 June 2021 ). These would enter 
into force on 1 January 2023 and 1 January 2024 respectively , although HS Contracting Parties are encourage d 
to apply those amendments already in 2022. These complementary amendments are of a typological nature 
and do not affect the correlation tables.  G/MA/410  
 
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  structural changes could also include a revision of Section/Chapter or subheading notes, which leads 
to a change of product coverage in one or several of its HS subheadings.  
1.5.  The structural ch anges of HS 2022 are defined by almost  800 pairs of correlations in the 
correlation table  that have been published by the Secretariat of the World Customs Organization 
(WCO) .3 Of these, 315 HS 2017 subheadings are affected by the HS 2022 amendments , of wh ich 
144 have been removed from  the newer version, while 171 6-digit codes were reused but the product 
scope was modified. Some 370 new subheadings were introduced  in HS 2022. Depending on the 
relationships between HS  2017 and HS 2022 subheadings, as well a s the complexity of the changes, 
the correlations can be categorized as:  
(1) one-to-one relationships, where one HS 2017 subheadin g corresponds exactly to one 
HS 2022 subheading,  
(2) splitting of one HS 2017 subheading into two or more HS 2022 subheadings,  
(3) merging two or more HS 2017 subheadings into one HS 2022 subheading, or  
(4) more complex cases, involving both splitting and merging of whole or part of different 
HS 2017 subheadings.  
1.1  One-to-one relatio nships  
1.6.  Table 1 below provides an extract of the correlation table by the WCO below illustrat ing a one -
to-one relationship. The first column on the left lists HS 2022 subheadings whose product scope 
were changed or have been introduced as new entries. The s econd column presents the 
corresponding HS 2017 codes, which may contain an "ex" prefix to indicate that the corresponding 
HS 2022 entry contains only part of the referenced subheading. Remarks by the WCO are shown in 
the third column and briefly specify t he explanation of the change.  
Table 1: Example of a one -to-one relationship  
2022 version  2017 version  Remarks in WCO's correlation table  
3402.31  ex 3402.11  Subheadings 3402.11 to 3402.19 and 3402.20 have been deleted and 
substituted by new subheadings 3402.31 to 3402.50 to provide separately 
for linear alkylbenzene sulphonic acids and their salts.  3402.39  ex 3402.11  
3402.41  3402.12  
3402.42  3402.13  
3402.49  3402.19  
3402.50  3402.20  
 
HS 2022  Product description   HS 2017  Product description  
3402 Organic surface -active agents (other 
than soap); surface -active preparations, 
washing preparations (including 
auxiliary washing preparations) and 
cleaning preparations, whether or not 
containing soap, other than those of 
heading  34.01.   3402 Organic surface -active agents (other 
than soap); surface -active preparations, 
washing preparations (including auxiliary 
washing preparations) and cleaning 
preparations, whether or not containing 
soap, other than those of heading 34.01.  
3402.3 - Anionic organic surface -active agents, 
whether or not put up for retail sale:   3402.1 - Organic surface -active agents, whether 
or not put up for retail sale:  
3402.31 -- Linear alkylbenzene sulphonic acids 
and their salts   3402.11 -- Anionic  
3402.39 -- Other     
3402.4 - Other organic surface -active agents, 
whether or not put up for retail sale:     
3402.41 -- Cationic   3402.12 -- Cationic  
3402.42 -- Non-ionic  3402.13 -- Non-ionic 
3402.49 -- Other   3402.19 -- Other  
3402.50 - Preparations put up for retail sale   3402.20 - Preparations put up for retail sale  
340290  - Other   3402.90 - Other  
 
 
3 These were reproduced in document G/MA/W/ 164. A correlation is a pair of codes in the correlation 
table whic h defines the relationship between subheadings in the two versions of the nomenclature.  G/MA/410  
 
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  1.7.  HS 2022 subheading 3402.41  originates from only one HS 2017 subheading, which is not 
prefixed, and therefore is entirely transferred to only one HS 2022 subheading. This is a one -to-one 
relationship where the product coverage of HS 2022 subheading 3402.41  is exactly the same as 
HS 2017 subheading 3402.12 ; i.e. a s imple renumbering of the subheading is done.  
1.2  Split 
1.8.  A split takes place when the products covered by one subheading are divided into two or more 
new or reused subheadings , which can be seen as a one -to-many relationship. In the example below, 
HS 2022 subhea dings 1510.10  and 1510.90  are derived from HS  2017 subheading 1510.00 , which 
was split to differentiate between  crude olive pomace oil and other olive oils . The HS  2017 code is 
deleted as a subheading and, in this case, becomes an explanatory entry (header ) in HS 2022. Table 
2 provides an example of a split.  
Table 2: Example of a split  
2022 version  2017 version  Remarks in WCO's correlation table  
1510.10  ex 1510.00  Restructuring of subheading 1510.00 to separately identify in the HS certain 
categories of products representing a considerable volume of trade, and to 
align their descriptions with the definitions specified in the IOC trade 
standard applicable to olive oils and olive pomace oils.  1510.90  ex 1510.00  
 
HS 2022 Product description   HS 2017 Product description  
1510 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 15.09.   1510.00  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 15.09.  
1510.10  - Crude olive pomace oil     
1510.90  - Other     
 
1.9.  Note that part of HS 2017 subheading 1510.00  is assigned to HS 2022 subheading  1510.10  
(Crude olive pomace oil ) and the remaining part is retained in code 1510.90  in the 2022 version  of 
the HS . To make it clear that only "part of" a subheading is assigned to another subheading, the 
HS 2017 subheading is prefixed by "ex"  in the WCO correlation table . Although HS  2022 
subheading  1510.10  originates from only one HS 2017 subheading, this is not a one -to-one 
relationship since the corresponding HS 2017 subheading is split into more than one HS  2022 
subheading.  
1.3  Merger  
1.10.  Mergers usually result from simplifications where the distinction of products is no longer 
maintained in the new version of the nomenclature , which may result from the elimination of one or 
more of the concerned subheadings as a result of the low volume of  trade. Since several subheadings 
are merged into one, it may be seen as a many -to-one relationship.  Table 3 provides an example of 
a merger.  
Table 3: Example of a merge  
2022 version  2017 version  Remarks in WCO's correlation table  
9114.90  9114.10  Deletio n of subheading 9114.10 (Springs, including hair -springs) due to low 
volume of trade and transfer of goods to subheading 9114.90 (Other clock 
or watch parts).   9114.90  
 
HS 2022 Product description   HS 2017 Product description  
9114 Other clock or watch parts.   9114 Other clock or watch parts.  
   9114.10 - Springs, including hair -springs  
9114.30 - Dials  9114.30 - Dials 
9114.40 - Plates and bridges   9114.40 - Plates and bridges  
9114.90 - Other   9114.90 - Other  
 G/MA/410  
 
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  1.4  Complex cases  
1.11.  A complex case is situation where both splitting and merging of whole or part of different 
HS 2017 subheadings into several HS 2022 subheadings occur at the same time.  Complex cases 
may be seen as a many -to-many relationship . Table 4 provides an example of a complex case.  
Table 4: Example of a complex case  
2022 version  2017 version  Remarks in WCO's correlation table  
6116.10  6116.10  Expansion of the scope of subheading 6116.10 to include gloves, mittens and 
mitts, knitted or crocheted, laminated with plastics or rubber.   ex 6116.91  
 ex 6116.92  
 ex 6116.93  
 ex 6116.99  
 
HS 2022 Product description   HS 2017 Product description  
6116 Gloves, mittens and mitts, 
knitted or crocheted.   6116 Gloves, mittens and mitts, 
knitted or crocheted.  
6116.10 - Impregnated, coated, covered 
or laminated  with plastics or 
rubber   6116.10 - Impregnated, coated or 
covered with plastics or rubber  
6116.9 - Other:   6116.9 - Other:  
6116.91 -- Of wool or fine animal hair   6116.91 - - Of wool or fine animal hair  
611692  -- Of cotton   6116.92 - - Of cotton  
6116.93 -- Of synthetic fibres   6116.93 - - Of synthetic fibres  
6116.99 -- Of other textile materials   6116.99 - - Of other textile materials  
 
1.12.  In this case, HS 2017 subheading 6116.91  is split into two HS 2022 subheadings and at the 
same time, both 6116.10  and part of 6116.91,  6116.92, 6116.93 and  6116.99  are merged into 
HS 2022 subheading 6116.10 . 
2  INTRODUCING HS 2022  CHANGES IN WTO SCHEDULE S 
2.1.  When introducing HS changes into WTO Schedule s of concessions, paragraph 4 of the HS  2022 
Decision provides the guiding principle to be observed in the transposition exercise: to the extent 
possible, the scope of the concessions and other commitments (e.g. bound duties, ODCs, INRs, etc.) 
shall remain  unchanged. In other words, the scope of the  concessions should remain unaltered in 
both versions of the nomenclature. Any ambiguity in the scope that could result from the introduction 
of an HS amendment should normally be addressed through the introduction of (new) national tariff 
line breakouts b ased on the previous version of the HS.  
2.2.  The types of changes discussed in Section 1 above constitute a framework that seeks to 
facilitate tracking of modifications from HS 2017 into HS 2022 and understanding of the explanations 
by the WCO. One way of starting the transposition exercise is to look first at the HS  2017 subheading 
and then focus on the relevant HS 2022 subheading(s) where the specific product should be 
allocated. An alternative approach is to start with the HS 2022 subheading and then search f or the 
relevant HS 2017 subheading(s) that they originate from.  
2.3.  The transposition of Schedules based on ceiling bindings can be simplified. For example, i n 
case a Mem ber has a ceiling binding of 20% for agricultural products and 10 % for non -agricultural 
product, the transposition of the Member's  commitments would be relatively straight forward. It 
would only be necessary to classify the HS 2022 subheadings in agricultural and non -agricultural 
products and then reflect the concessions according to these two sectors. It would not be necessary 
to have a detailed description of where an HS 2017 subheading goes in the 2022 nomenclature.  
2.4.  In the approach proposed by the Secretariat, the transposition of Members'  commitments 
starts with the standard HS 2022 nomencla ture, which is then linked to the corresponding national 
tariff lines in HS 2017 via the WCO's 6 -digit correlation table. The specific concessions are identified 
and, where relevant, breakouts are created whenever the concessions within a particular subhea ding 
are different. A correlation table describing how the HS 2022 tariff lines are linked to the national 
HS 2017 lines is also produced for transparency.  While some of these changes can be transposed 
automatically, others require manual intervention.  G/MA/410  
 
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  Case 1 : In the example below, HS 2022 subheading 1510.10  originates from HS 2017 
subheading  1510.00  (see Table 2 above), which is broken down into four national tariff lines. These 
four national tariff lines are called "candidate lines". In the WCO correlation table, the HS  2017 
subheading is prefixed with an "ex" to indicate that HS 2022 subheading 1510.10  originates from 
only part of the products covered by HS 2017 subheading 1510.00 . To identify which of the four 
national tariff lines should be assigned to the HS 2022 subheading, a comparison of the product 
scope in both versions of the HS needs to be undertaken on  a case -by-case basis; i.e. a manual 
correla tion – as opposed to automatic – has to be carried out.  
Case 1.a: All candidate lines with identical level of commitments  
HS 2022 Product description  HS 2017 Product description  Duty INR 
1510 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  15.09.  1510.00  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  15.09.    
1510.10  - Crude olive pomace oil  1510.0010  Crude olive pomace oil, for 
retail sale  5 A 
  1510.0020  Crude olive pomace oil, other  5 A 
1510.90  - Other  1510.0030  Refined oil  5 A 
  1510.0090  Other  5 A 
 
2.5.  The comparison of product descriptions in both versions shows that HS 2022 
subheading  1510.10  originates from two national tariff lines ( 1510.0010  and 1510.0020 ), which 
means that the remaining two candidate line s should be discarded . However, in this specific 
situation, the commitments contained on each of the national tariff lines are identical for all four 
candidate lines. Consequently, whether only two or all  candidate lines are retained, the duty level 
that would correspond for HS 2022 subheading 1510.10  is 5%  with an INR for Member "A". Hence, 
whenever the concessions are identical for all candidate lines the exact identification of national tariff 
lines tha t must be retained is not necessary and the transposition can be done through an automatic 
program without recurring to a manual transposition  (comparison of the product description in both 
version of the HS) . The corresponding correlation that will be cre ated by the program, which is used 
for tracking purposes, may not be entirely correct for the precise allocation of products between 
both nomenclatures, but this will have no impact on the Member's commitments in the new version 
of the HS. This is similar to the ceiling binding mentioned in 2.3 above; it was not necessary to know 
what the exact changes are  affecting a subheading as far as one could  classify the product as 
agricultural or non -agricultural.  
Case 1.b: All candidate lines with identical level of c ommitments, transposition to 
HS 2022  
HS 2022  Duty INR HS 2017  Duty INR 
    1510.00  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 15.09.  
1510.10  - Crude olive pomace oil  5 A 1510.0010  Crude olive pomace oil, for 
retail sale  5 A 
    1510.0020  Crude olive pomace oil, 
other  5 A 
    1510.0030  Refined oil  5 A 
    1510.0090  Other  5 A 
 
2.6.  The situation is different when the concessions for the candidate lines within a subheading are 
different . In these cases,  candidate lines for deletion have to be identified and breakouts in HS 2022 
have to be created to reflect the different levels of such concessions.  G/MA/410  
 
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  Case 1.c: Candidate lines with different level of commitments  
HS 2022  Duty INR HS 2017  Duty INR 
1510.10  - Crude olive pomace oil    1510.00  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 15.09.  
1510.10 10 -- For retail sale  4 A 1510.0010  Crude olive pomace oil, for 
retail sale  4 A 
1510.1090  -- Other  3 B 1510.0020  Crude olive pomace oil, 
other  3 B 
    1510.0030  Refined oil  5 C 
    1510.0090  Other  5 D 
 
Case 2 : The case of a one -to-one relationship was introduced in Table 1. A n HS 2017 subheading 
was entirely transferred to a single HS 2022 subheading and the latter originates from only one 
HS 2017 subheading. This means that there is no change in the product scope for these subheadings 
and a simple renumbering of the HS code can be  done. This change can be introduced in a Schedule  
of conces sions by substituting the HS 2017 code with the new HS 2022 subheading code. If there 
are national breakouts under the affected subheadings, the first six digits of the national codes are 
replaced.  
 
Case 2: One -to-one relationship  
HS 2022 Product descripti on Duty INR HS 2017 Product description  Duty INR 
3402.41  -- Cationic  3402.12  -- Cationic  
3402.41 10 --- In packaging <25 kg  4 A 3402.12 10 --- In packaging <25 kg  4 A 
3402. 4120 --- In packaging <50 kg 
but > 25 kg  5 A 3402.12 20 --- In packaging <50 kg 
but > 25 kg  5 A 
3402.41 90 --- Other  0 B 3402.12 90 --- Other  0 B 
 
Case 3 : In this case multiple HS 2017 subheadings are entirely merged into a single HS 2022 
subheading (none of the HS 2017 are prefixed), i.e. all the products covered by the HS 2017 
subheadings are fully transferred to one, and only one, HS 2022 subheading.  
 
2.7.  The example below shows that two  HS 2017 subheadings are completely transferred to a single 
HS 2022 subheading 9114.90  where they need to be recorded in terms of HS 2022 codes (see 
Table  3 for the 6 -digit correlation). National headers (7 -digit codes) corresponding to each one of 
the HS  2017 subheading s are first introduced under the HS 2022 subheading and the national tariff 
lines are listed under each national header. Thus, there is no need to create national breakouts by 
comparing product scope in each version of the HS.  
Case 3.a: The entirety of several HS 2017  subheadings  are transferred to a single HS  2022  
subheading  
HS2022 Product description  HS 2017  Duty INR 
9114 Other clock or watch parts  9114 Other clock or watch parts.    
  9114.10  - Springs, including hair -springs    
  9114.1010 -- For clocks  5 A 
  9114.10 90 -- Other  0 B 
9114.30  - Dials 9114.30 00 - Dials 10 C 
9114.40  - Plates and bridges  9114.40 00 - Plates and bridges  10 C 
9114.90  - Other  9114.90  - Other    
  9114.90 10 -- Crowns and stems for watches  4 D 
  9114.90 90 -- Other  5 E G/MA/410  
 
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  Case 3.b: The entirety of several HS 2017  subheadings are  transferred to a single HS  2022  
subheading, transposition to HS 2022  
HS2022 Product description  Duty INR HS 2017 Duty INR 
9114 Other clock or watch parts       
9114.30 00 - Dials 10 C 9114.30 00 10 C 
9114.40 00 - Plates and bridges  10 C 9114.40 00 10 C 
9114.90  - Other       
9114.901  -- Springs, including hair -springs       
9114.901 1 --- For clocks  5 A 9141.1010  5 A 
9114.901 9 --- Other  0 B 9114.1090  0 b 
9114.909  -- Other       
9114.909 1 --- Crowns and stems for watches  4 D 9114.9010  4 D 
9114.909 9 --- Other  5 E 9114.9090  5 E 
 
Case 4 : A slight variation of case 3 where automatic transposition could also be used is when the 
concessions are identical at the level of each of the HS 2017 subheadings, and one or more of the 
HS 2017 subheadings are prefixed with "ex". Consider HS 2022 subhe ading 0704.10  which originates 
from a full HS 2017 subheading ( 0704.10 ) and part of 0704.90 . 
 
Case 4.a: Identical level of commitments for each of the HS 2017  subheadings  
2022 version  2017 version  Remarks in WCO's correlation table  
0704.10  0704.10  
ex0704.90  Expansion of the scope of subheading 0704.10 in order to group all 
varieties of broccoli in that subheading.  
 
HS2022 Product description  HS 2017 Product description  Duty INR 
0704 Cabbages, cauliflowers, 
kohlrabi, kale and similar 
edible brassicas, fresh or 
chilled.  0704 Cabbages, cauliflowers, kohlrabi, 
kale and similar edible brassicas, 
fresh or chilled.    
0704.10 - Cauliflowers and broccoli  0704.1000 - Cauliflowers and headed  broccoli  5 A 
0704.20 - Brussels sprouts  0704.2000 - Brussels sprouts  5 A 
0704.90 - Other  0704.90 - Other    
  0704.9010  -- Cabbages  0 B 
  0704.9090  -- Other  0 B 
 
2.8.  In the example above, HS 2017 subheading 0704.90  consists of two national tariff lines. To 
reflect the level of commitment in HS 2022, the national tariff line(s) where broccolis other than 
headed broccolis are classified within HS 2017 0704.90  has (hav e) to be identified. HS  2017 
Subheading 0704.90  is prefixed in the c orrelation table and only part of this subheading should be 
transferred to HS  2022 subheading 0704.10 . The commitments are identical within each HS 2017 
subheading, which means that an analysis of the product scope in HS  2017 is not necessary to 
correctl y reflect the concessions in HS  2022 as shown in the table below.  
Case 4.b: Identical level of concessions for each of the HS 2017  subheadings, 
transposition to HS  2022  
HS 2022 Product description  Duty INR HS 2017 Duty INR 
0704.10  - Cauliflowers and broccoli       
0704.1010  -- Cauliflowers and headed broccoli  5 A 0704.1000 5 A 
0704.1090  -- Other  0 B 0704.90 10 0 B 
    0704.90 90 0 B 
 
2.9.  The correlation table that traces the transfer of products from HS 2017 into HS 2022 needs to 
identify all the national tariff lines in HS 2017 that are possibly concerned. Whether or not all 
candidate lines are retained will not affect the level of concessions when t hey are expressed in 
HS 2022. 
 G/MA/410  
 
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  3  METHODOLOGY FOR PROCESSING  HS 2022  CHANGES  
3.1.  Paragraph 9 of the HS 2022 Decision mandates the Secretar iat to review the submissions 
prepared by Members. This review will result in  a factual report4, which will include observations on 
the application of the transposition procedure/methodology. This report will first be submitted to the 
Member concerned for comments with a view to reaching a common understanding. Any outstanding 
issue that cannot be re solved will be attached to the "Draft HS 2022 file" and will be circulated for 
multilateral review.  
3.2.  As provided in paragraph 3 of the HS 2022 Decision, the Secretariat's work shall be based on 
each Member's latest certified Schedule , as reflected in the Consolidated Tariff Schedule ( CTS). If 
tariff lines affected by changes in the HS  2022 nomenclature have not yet been certified in the 
HS 2017 nomenclature, then the "draft HS 2017 files", which have been approved by all other 
Members in the multilateral rev iew of the HS 2017 transposition, shall be used as the basis for those 
tariff lines.  
3.3.  The methodology employed by the Secretariat is based on the guiding principle for the 
transpositions according to which the overall product coverage will not be altered by  any HS 
amendments. Therefore, no matter how the HS subheadings are affected by the change in HS 
versions, each subheading in the new nomenclature must be composed of one or more subheadings 
or parts of these subheadings from the old nomenclature.  
3.4.  Based on  this principle and the experience gained in the previous four transposition exercises, 
a uniform processing methodology has been  developed , which includes some semi -automatic 
procedures in order  to standardize and simplify the transposition process. Like in the HS 2002 , 
HS 2007, HS 2012 and HS  2017 transposition exercises, the following three -step procedure will be 
used by the WTO Secretariat:  
(1) All the HS 2022 subheadings that  are related  to structural  changes will be identified. 
For each of th ese HS 2022 subheadings, all corresponding HS 2017 subheadings and 
their related national tariff lines will be identified in the CTS Concession table and 
allocated to their respective HS 2022 subheadings . The result of this step will be a table 
listing  all HS  2022 subheadings and the corresponding HS 2017 national tariff lines that 
could potentially be reallocated under these HS 2022 subheadings. A pair of HS 2022 
and HS  2017 subheadings should be the same as that in the WCO standard correlation 
tables. One pair m ay correspond to more than one national tariff line. And one national 
tariff line may correspond to more than one pair of HS six-digit correlations or HS 2022 
subheadings. All tariff lines corresponding to an HS 2022 subheading are calle d 
"candidate lines"  for this HS  2022 subheading.  
(2) A computer program will evaluate all candidate lines for each HS 2022 subheading to 
determine whether they could be simplified by, for example, collapsing them in a single 
subheading. Specific ally, if all candidate lines corr espond ing to an HS 2022 subheading 
have identical concessions (if they present the same core parts of the concessions, e.g. 
bound duty, INRs, ODCs, SSG, etc.  see case 1 ), these candidate lines could be simplified 
by collapsing them into one HS 2022 line. A s it is no longer necessary to distinguish 
between those candidate lines with identical concessions, the different "origins" of these 
candidate lines could be ignored to simplify the outcome. The HS 2022 subheading code 
and description would become the new  tariff line code and description.5 
 
(3) When the concessions of candidate lines do not fit in any of t he four cases listed in 
Section  2 above, these HS 2022 subheadings and candidate lines will be put aside for 
manual transposition. These candidate lines wil l then be examined on a case -by-case 
basis to determine whether they should be retained for this HS 2022 subheading or 
should be removed from this HS 2022 subheading. Since one HS 2017 subheading can 
be split into more than one HS 2022 subheading, a national tariff line under this HS 
2017 subheading could, in theory, be assigned to each corresponding HS 2022 
subheading as a candidate line. Depending on the product coverage of this natio nal 
tariff line, it may be retained o r dropped for a specific HS 2022 subheading, but it should 
 
4 See Section 7. 
5 Zeros ("0"s) may be padded to the subheading to have  the same length as other national tariff line 
codes.  G/MA/410  
 
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  appear under at least one HS  2022 subheading. For all candidate lines that are kept, 
tariff line codes and descriptions may need to be re -defined based on the n ational 
product descriptions. These new codes and descriptions become part of the new CTS in 
HS 2022 and the p airs of tariff line codes in HS  2017 and HS 2022 are recorded in the 
correlation table.  
 
3.5.  Although a large number of lines could be automatically t ransposed through a computer 
program, and this process will significantly reduce the workload and help focus resources on the 
manual work, it should be noted that the remaining  manual work involved would still be extensive 
and will require considerable res ources from the WTO Secretariat.  
3.6.  The following chart illustrates how this process is applied for processing two HS changes of a 
mock schedule with four national tariff lines. The first change related to subheading 9114.90  is 
processed automatically since t he two national tariff lines have the same duties. The second change 
on subheadings 1510.10  and 1510.90  involves different duties for candidate lines. It has to be 
processed manually  to take into account the national descriptions and duty rates . 
Figure 1: Example of transposition procedures  
WCO Correlation Table   Schedule of concessions in HS 2017  
HS 2022 HS 2017  TL Code in HS 2017 Description  Duty 
9114.90  9114.10   9114.1000  National 
Description A  50% 
  9114.90   9114.9000  National 
Description B  50% 
HS 2022 HS 2017  TL Code in HS 2017 Description  Duty 
1510.10  ex1510.00  
 1510.1010  National 
Description C  10% 
      
1510.90  ex1510.00   1510.1090  National 
Description D  20% 
 
   Step 1  
 
 
Candidate lines for HS 2022 subheadings   New Schedule in HS 2022 
HS 2022 HS 2022 HS 
2017 HS 2017 Product 
Description         TL code in 
HS 2022 Product 
Description    
9114.90  Standard 
Description 1  9114.10  9114.1000  National 
Description A  50% Step 2  9114.90  Standard 
Description 1  50% 
9114.90  Standard 
Description 1  9114.90  9114.9000  National 
Description B  50% Collapse        
              
1510.10  Standard 
Description 2  1510.00  1510.1010  National 
Description C  10% Step 3  1510.0010  National 
Description 1 10% 
1510.10  Standard 
Description 2  1510.00  1510.1020  National 
Description D  20% Manual  1510.0020  National 
Description 2  20% 
1510.10* Standard 
Description 2  1510.00  1510.0030  National 
Description C  10%     
1510.10  Standard 
Description 2  1510.00  1510.0090  National 
Description D  20%     
1510. 90 Standard 
Description 3  1510.00  1510.1010  National 
Description C  10%     
1510. 90 Standard 
Description 3  1510.00  1510.0020  National 
Description D  20%     
1510. 90 Standard 
Description 3  1510.00  1510.0030  National 
Description C  10% Step 3 1510.0030  National 
Description 3 10% 
1510. 90 Standard 
Description 3 1510.00  1510.0090  National 
Description D  20% Manual  1510.0090  National 
Description 4 20% 
* It is assumed that as a candidate, HS 2017 national tariff line 1510.0030  is not relevant to HS  2022 
 subheading 1510.10 . Therefore, it was dropped for 1510.10 , but retained for 1510.90 . 
 G/MA/410  
 
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  4  THE NEED FOR SIMPLIFICATION  
4.1.  The general aim of the HS amendments is to better align the international classification 
standard to the changing requirements of the international trading syst em, keeping it simple, 
relevant  and comprehensible. Th ese amendments  sometimes requires substantial regroupings of 
parts of headings or subheadings to other or newly defined subheadings. Reflecting such changes in 
the WTO Schedule s of concessions is often difficult due to the large number of "legal legacies" that 
need to b e preserved in order to retain unaltered the different concessions. From the WTO 
perspective, one of the main reasons for transposing Members' Schedules of concessions is to allow 
for a comparison of the bound duties reflected in the Schedules of concessio ns vis-à-vis the MFN 
applied duties (i.e. to ensure that concessions are not being breached).  
4.2.  The "HS 20 07 transposition methodology "6 already highlighted the need to introduce  the 
simplification of a limited number of cases, based on the experience gaine d in the HS 2002 
transposition exercise. Indeed, the Secretariat had previously dedicated a substantial amount of 
manual work on a handful of subheadings with complex coding structure and very complicated 
technical descriptions. While the "2002 methodology "7 was technically correct, a disproportionately 
large amount of resources were required to transpose these concessions, and had the disadvantage 
of resulting in a complicated nomenclature structure that was very difficult to align to the 
nomenclature of the applied tariff used by Members in practice. In addition, some of the theoretical 
breakdowns might be virtually empty, with no traded products actually being classified under them.  
4.3.  While the previous transposition procedures have stressed the principle of not affecting the 
scope of the concessions to the extent possible, they have also acknowledged the practical 
importance of achieving some degree of simplification in case of complex cases. Several  
simplification methods were provided for in the earlier HS transpositions procedure s in respect of 
the bound duties8, and are described in paragraph 5 of Annex  2 of the HS 2022 Decision . For 
instance, when two tariff lines with different duties were combined, the duty corresponding to the 
tariff line with  the majority trade, or the simple or trade weighted average could be assigned as a 
single duty to a new tariff line, which otherwise would need to be split in two in correspondence with 
the two different duties.9 
4.4.  Although the HS 2022 D ecision does not mention  methodologies that could be used to deal 
with other types of simplifications, similar practical steps could be taken to simplify the transposition 
work when the same bound duty is involved.  
5  PROPOSED STEPS TO SIMPLIFY THE HS 2022  TRANSPOSITION  
5.1.  In light of the previous section and the lessons learned from the former transposition exercises, 
the Secretariat proposes to maintain the practical solutions that aim at keeping the structure of 
Members' Schedules of concessions simple, while preserving thei r rights and obligations. The use of 
any of these methods, which have already been formally approved by the Committee, will be duly 
flagged and noted in the transposition files for transparency.  
5.1  INRs and legal instruments  
5.2.  The previous HS 2002 transposition  took into account all INRs (present and earlier) and the 
reference to the legal instruments (present and first). When two HS subheadings were merged and 
the tariff lines under them had different INRs or instruments, new breakouts were created to embody 
 
6 G/MA/283, Transposition of Members' CTS f iles to the HS 2007 nomenclature, notes on methodology", 
approved  on 26 April 2017. 
7 WT/L/605.  
8 BISD 30S/17, WT/L/407.  
9 This has proven difficult to implement in cases where: 1) non -ad valorem duties are involved and no 
ad valorem  equivalents are available; 2) only part of a tariff line is transferred and trade statistics are only 
available at a more aggregated level , that  is – it is not possible to determine which component has the majority 
of trade or to calculate weighted averages. In addition, since individual Members can use these measures 
differently, the application of one method and not the other may cause oppositio n when other Members' interests 
are impaired  and the transposition process may be blocked.  G/MA/410  
 
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  the different INRs or instruments, even though all other elements of the concessions, e.g. bound 
duties and ODCs, were exactly the same. For example:  
Table 5.1: Simplification for INRs  
2022 version  2017 version  Remarks in WCO's correlation table  
3808.59  ex3808.5 9 
ex3808.91  
ex3808.92  
ex3808.93  
ex3808.94  
ex3808.99  Amendment of Subheading Note 1 to Chapter 38 by added carbofuran (ISO) 
and trichlorfon (ISO) expands the scope of subheading 3808.59 to facilitate 
the monitoring and control of substances controlled under the Rotterdam 
Convention.  
 
HS 2022 Product description  HS 2017  Duty INR 
3808.5 9 - - Other  3808.5 900 - Other  0 B 
 3808.91  -- Insecticides    
 3808.9110  --- Containing inorganic substances  0 A 
 3808.9190  --- Other  0 B 
  3808.92  -- Fungicides    
  3808.9210  --- Maneb; zineb; mancozeb  0 A 
  3808.9290  --- Other  0 B 
  3808.93  -- Herbicides, …    
  3808.9310  --- Plant-growth regulators  0 A,B 
  3808.9390  --- Other  0 B 
  3808.94  -- Disinfectants    
  3808.9410  --- Based on quaternary  ammonium salts  0  
  3808.9490  --- Other  0  
  3808.9900  -- Other  0 A 
 
5.3.  Although the duty for all tariff lines under HS  2022 subheading 3808.59 is zero, several 
breakouts would still have to be created just for the purpose of differentiating the products with 
different INRs. Not only is it difficult to determine the appropriate descriptions for those breakouts, 
because they relate to many chemica l terminologies both at the level of the national tariff lines and 
in the chapter /subheading  notes, but they may also result in breakouts that have no relationship 
with the breakouts of Members' applied tariff line structure.  
5.4.  Since INRs are normally attached to a duty level, it could be reasonable to simplify those entries 
of INRs that relate to the same duty, keeping just one entry. The Secretariat has previously adopted 
an approach that avoids the creation of new breakouts so lely for differentiating INRs (present and 
earlier) and legal instruments (present and first) in the last t hree transposition exercises . The 
"candidate  lines" with the same duty but different INRs were collapsed into one tariff line. For 
Members holding IN Rs for only part of the tariff line, an "ex" was added in front of Member  codes. 
In the case of the above subheading the tariff line would read as shown in Table 5.2 below.  
Table 5.2: Example of different INRs  
HS Code  Description  Bound Duty  Present INR Text 
3808.5 900 - - Other  0 exA, exB  
 
5.5.  Similarly, the "candidate lines" with the same duty but different present or earlier instruments 
will also be collapsed into one tariff line. Any document symbol related to this tariff line, fully or 
partially, will be listed together in the instrument fields.  
5.2  Take into consideration Members' transpositions in their applied tariffs  
5.6.  For the tariff lines that were affected by HS 2022 changes, assuming data availability and to 
the extent that this helps i n resolving complex correlations, the Secretariat will take into 
consideration the transpositions that have been done by Members in their applied tariffs. This would 
be particularly useful in the case of correlations that are not clearly defined by the WCO . If the 
Secretariat determines that a Member took a simplified approach in the transposition of its applied 
tariffs, the Secretariat would try to adopt the same approach as long as it would be in line with the 
guiding principles of the transposition. Simi larly, for Members belonging to a customs union or using 
the same nomenclature, the Secretariat will endeavour to treat their transpositions in a similar G/MA/410  
 
- 13 - 
 
  manner. However, tariff lines that have not been affected by HS 2022 changes will not be aligned 
to the applied tariff  of Members  by the Secretariat.  
5.3  Simplified correlations  
5.7.  The WCO correlation table circulated in document G/MA/W/1 64 is the main basis for the 
Secretariat's work. A simplified correlation table could reduce the manual work involved and will 
ensure consistency in the treatment of files that the Secretariat will process. Based on an analysis 
of HS 2022 changes, the Secret ariat proposes the simplification of some correlations as discussed 
below and flagged in the Annex. Members intending  to make use of the standard correlation table 
or take other approaches  should  inform the Secretariat.  
(a) Simplifying the changes of subhe adings deleted due to low volume of trade  
5.8.   The HS 2022 amendments removed headings  with annual world trade below a USD 100 million  
threshold and subheadings with annual world trade below USD 50 million,  unless these need to be 
maintained for other  reasons, such as environmental or social concerns. In order to ensure a correct 
classification of the products originally falling under the deleted subheadings, the WCO provides a 
correlation table to indicate where these products are reallocated.  
5.9.  In implementing these changes in their applied tariff, Members typically delete these headings 
and subheadings. The products originally classified under the deleted subheadings will apply the 
duties of the new subheadi ngs where they are reallocated.  
5.10.  In the HS 2022 amendments , 14 HS 2017 subheadings10 have been deleted  because the  trade 
volume was below the above -mentioned threshold. For 9 subheadings in the HS 2022 transposition, 
the Secretariat proposes to apply the rate(s) previously applied to the tariff line(s) with the majority 
of trade if the low -trade subheadings (or parts thereof) can actually be considered to be of marginal 
importance thus omitting the corr elation for the low -trade subheadings11, unless the subheading 
that was deleted due to low trade appears in the nomenclature of the applied tariff. It should be 
noted that this approach is expressly provided for in the HS 2022 Decision .12 
5.11.  In the example be low, the commitments on subheading 8519.50  in HS 2022 will be discarded.  
Table 5.3: Simplification for l ow volume of trade  
2022 version  2017 version  Remarks in WCO's correlation table  
8519.81  8519.50  
8519.81  Subheading 8519.50 has been deleted due to low volume of trade.  
 
HS 2022  Product description  Duty HS 2017  Product description  Duty 
8519 Sound recording or reproducing 
apparatus.   8519 Sound recording or reproducing 
apparatus.   
8519.2000 - Apparatus operated by coins, 
banknotes, bank cards, tokens 
or by other means of payment   8519.2000 - Apparatus operated by coins, 
banknotes, bank cards, tokens or 
by other means of payment   
8519.30 - Turntables (record -decks)   8519.3000 - Turntables (record -decks)   
   8519.5000 - Telephone answering machines  10 
8519.8 - Other apparatus:   8519.8 - Other apparatus:   
8519.8100 -- Using magnetic, optical or 
semiconductor media   851908100 - - Using magnetic, optical or 
semiconductor media   
8519.8900 -- Other  5 8519.8900 - - Other  5 
 
5.12.  However , this is not possible in the following case where both HS 2017 subheadings are 
deleted and merged into a new Subheading in HS  2022: 
 
10 Compared to 4 subheadings in the case of HS 2017 amendment s but over 60 in the case of HS 2012.  
11 When the national applied nomenclature has been submitted to the Integrated Data Base  at the time 
of processing , the Secretariat will verify [1] whether the deleted subheading appears in the nomenclature of 
the latest available HS 2022 applied tariff and [2] whether the applied rate is higher than the bound 
commitment o f the subheading with a larger share of trade. If this is the case, then the simplification is not 
implemented.  
12 WT/L/ 1123, Annex 2, Paragraph 5.  G/MA/410  
 
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2022 version  2017 version  Remarks in WCO's correlation table  
5802.10  5802.11  
5802.19  Subheading 5802.10 has been created as a consequential amendment to 
the deletion of subheadings 5802.11 and 5802.19 because of a low volume 
of trade.  
 
5.4  Correlations without clear codes  
5.13.  The WCO correlation table does not establish a clear link between HS 2022 and HS  2017 
subheadings for five HS 2022 amendments.13 Some practical solutions aiming at simplifying the 
structure of WTO Members' Schedule of concessions, while preserving their ri ghts and obligations 
have to be found. As far as possible, the Secretariat intends to apply clear and pragmatic solutions 
and to adopt a uniform  approach .  
5.14.  The five HS 2022 amendments are:  
1. Subheading 3006.93 ; 
2. heading 8524 (subheadings 8524.11,  8524.12, 852 4.19,  8524.91,  8524.92  and 
8524.99)  
3. subheading 8529.90 ; 
4. subheadings 8541.51 and 8541.59;  
5. heading 8549 (8549.21, 8549.29, 8549.31, 8549.39, 8549.91 and 8549.99) . 
Simplification 1: HS 2022  subheading 3006.93  
Simplification 1: In HS 2022, subheading 3006.93 is created for Placebos and blinded (or double -
blinded) clinical trial kits for a recognised clinical trial, put up in measured doses . The WCO explicitly 
lists four HS 2017 subheadings and refers to "applicable subheadings of heading ex30.04" ; it also 
mentions "in particular, but no limited to " in its remarks.  
 
HS 2022  HS 2017  Remarks  
3006.93 ex1704.90,  
ex2106.90,  
ex2202.99,  
applicable subheadings of heading ex30.04, and  
ex3824.99  
 
Note that there are 12  subheadings under 3004: 
3004.10, 3004.20, 3004.31, 30043 .2, 3004.39, 
3004.41, 3004.42, 3004.43, 3004.49, 3004.50, 
3004.60, 3004.90  Creation of new subheading 3006.93 for 
placebos and blinded (or double -blinded) 
clinical trial kits for a recognized clinical trial, 
put up in measured does entails the transfer 
of certain products currently covered under 
subheadings of other headings of t he 
Nomenclature, in particular, but not 
limited to , headings: 17.04, if made of 
sugar; 21.06, if made of starch or other 
foodstuff; 22.02, if in liquid form for oral 
intake; 30.04, if kits containing 
medicaments; and 38.24, if containing other 
chemicals.  
 
5.15.  It is proposed to retain only one tariff line for subheading HS  2022 3006.93  and the duty rate 
should correspond to  the mode of the duties under the 16 HS 2017 subheadings , of which 12 are  
listed under heading 3004. Candidate lines that are not bound are discarded from the calculation of 
the mode .14 HS 20 22 subheading 3006.93 will be fully unbound only if all the candidate lines are 
unbound.  
 
13 This situation is not new to HS amendments. For example, HS Contracting Parties were not able to 
reach cons ensus for  HS 2012 4102.20 or HS 2007 8486.10. There have also been cases where there were 
correlations without clear codes like in the case of the HS 2017 heading 8542 (MCOs).  
14 In case the percentage of unb ound candidate lines exceeds 60% , then a manual transposition will  be 
carried out and no simplification will be done.  G/MA/410  
 
- 15 - 
 
  Simplification 2: HS 2022  heading 8524  and subheading 8529.90  
Simplification 2: In HS 2022, heading 85.24 is created  for Flat panel display modules, whether or 
not incorporating touch -sensitive screens.  The WCO explicitly lists 81 possible HS 2017 headings , 
corresponding to 483 HS 2017 subheadings,  and refers to "applicable subheadings , in particular  in 
Chapters 84, 85, 90 and 95 "; it also mentions  "the possible  transfer of certain products currently 
covered by other headings of the Nomenclature ( such as  84.13, 84.14, 84.15, 84.17, 84.18, 84.19, 
84.21, 84.22, 84.23, 84.24, … " in its remarks.  
 
HS 2022 HS 2017 Remarks  
8524.11 Applicable 
subheadings,  in 
particular , in 
Chapters 84, 85, 90 
and 95.  New Note 7 to Chapter 85 and new heading 85.24 for flat panel display 
modules entail the possible  transfer of certain products currently 
covered by other headings of the Nomenclature ( such as  84.13, 84.14, 
84.15, 84.17, 84.18, 84.19, 84.21, 84.22, 84.23, 8 4.24, 84.31, 84.36, 
84.38, 84.41, 84.43, 84.48, 84.50, 84.51, 84.52, 84.66, 84.73, 84.75, 
84.76, 84.77, 84.78, 84.79, 84.86, 85.03, 85.04, 85.08, 85.09, 85.10, 
85.12, 85.14, 85.16, 85.17, 85.18, 85.22, 85.29, 85.30, 85.31, 85.38, 
85.43, 85.48, 86.07, 87.08 , 87.14, 87.16, 88.03, 88.05, 90.05, 90.06, 
90.07, 90.08, 90.10, 90.11, 90.12, 90.13, 90.14, 90.15, 90.17, 90.18, 
90.19, 90.20, 90.21, 90.22, 90.23, 90.24, 90.25, 90.26, 90.27, 90.28, 
90.29, 90.30, 90.31, 90.32, 90.33, 95.03, 95.04, 95.05 and 95.06) to 
heading 85.24.  8524.12 
8524.19  
8524.91 
8524.92 
8524.99 
 
5.16.  It is proposed to retain only one tariff line for each of the six subheadings under heading 
8524; the duty rate should correspond to  the mode of the duties under the 483 HS 2017 
subheadings. Like for simplification 1 above, c andidate lines that are not bound are discarded from 
the calculation of the mode.  
Simplification 3: subheading 8529.90  
Simplification 3: In HS 2022, the product coverage for sub heading 8529.90 was modified fol lowing 
the modification of Note 2(b) to Section XVI to clarify the classification of parts of Flat Panel Display 
Modules (FPDMs). The same headings are listed as for HS 2022 heading 8524.  
 
HS 2022 HS 2017 Remarks  
8529.90 Applicable 
subheadings, in 
particular , in 
Chapters 84, 85, 90 
and 95.  The second sentence of Note 2 (b) to Section XVI has been amended 
for flat panel display modules and, as a result entails the possible  
transfer of certain products currently covered by o ther headings of the 
Nomenclature ( such as  84.13, 84.14, 84.15, 84.17, 84.18, 84.19, 
84.21, 84.22, 84.23, 84.24, 84.31, 84.36, 84.38, 84.41, 84.43, 84.48, 
84.50, 84.51, 84.52, 84.66, 84.73, 84.75, 84.76, 84.77, 84.78, 84.79, 
84.86, 85.03, 85.04, 85.08, 85. 09, 85.10, 85.12, 85.14, 85.16, 85.17, 
85.18, 85.22, 85.29, 85.30, 85.31, 85.38, 85.43, 85.48, 86.07, 87.08, 
87.14, 87.16, 88.03, 88.05, 90.05, 90.06, 90.07, 90.08, 90.10, 90.11, 
90.12, 90.13, 90.14, 90.15, 90.17, 90.18, 90.19, 90.20, 90.21, 90.22, 
90.23, 90.24, 90.25, 90.26, 90.27, 90.28, 90.29, 90.30, 90.31, 90.32, 
90.33, 95.03, 95.04, 95.05 and 95.06) to subheading 8529.90.  
 
5.17.  It is proposed to retain only one tariff line; the duty rate corresponding to  the mode of the 
duties under the 483 HS 2017 subheadings. Like for simplification 1 above, c andidate lines that are 
not bound are discarded from the calculation of the mode.  
Simplification 4: HS 2022  subheading s 8541.51 and 8541.59  
Simplification 4: In HS 2022 , semiconductor -based transducers are classified in heading 8541 and 
new subheading 8541.51 was created. The WCO explicitly lists 29 possible HS 2017 headings, 
corresponding to 157 HS 2017 subheadings, and refers to "applicable subheadings, in particular  in 
Chapters 84, 85, 90 , 93 and 95"; it also mentions  "the possible  transfer of certain products currently 
covered by other headings of the Nomenclatu re (in particular, but not limited to , headings 84.22, 
84.31, 84.43, 84.50  …" in its remarks.   
 G/MA/410  
 
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  HS 2022 HS 2017 Remarks  
8541.51 
8541.59  Applicable 
subheadings, in 
particula r, in 
Chapters 84, 85, 90, 
93 and 95  The expansion of the scope of heading 85.41 to provide for 
semiconductor -based transducers entails the possible  transfer of 
certain products currently covered by other headings of the 
Nomenclature (in particular, but not limited to , headings 84.22, 
84.31, 84.43, 84.50, 84.66, 84.73, 84.76, 85.04, 85.17, 85.18, 85.22, 
85.29, 85.30, 85.31, 85.35, 85.36, 85.37, 85.38, 85.43, 85.48, 90.25, 
90.26, 90.30, 90.31, 90.32, 90.33, 93.05, 93.06 and 95.04) to 
subheadings 8541.51 and 8541.59.  
 
5.18.  It is proposed to retain only one tariff line per subheading; the duty rate corresponding to  the 
mode of the duties under the 157 HS 2017 subheadings. Like for simplification 1 above, c andidate 
lines that are not bound are discarded from the calculation of the mode.  
Simplification 5: HS 2022  heading s 8549 (electrical and electronic waste and scrap)  
Simplification 5: In HS 2022, a new heading is created for electrical and electronic wast e and 
scrap . The scope of waste is defined in Note 6 to Section XVI. Like in the previous simplifications, 
the WCO explicitly list 3 headings and 5 chapters;  it also mentions " the possible  transfer of certain 
products currently covered by other headings of  the Nomenclature ( in particular, but not limited 
to, headings 38.25, 70.01, 71.12, headings of Chapter 84, 85, 90, 91 and 9 5)" in its remarks.  
 
HS 2022  HS 2017  Remarks  
8549.21 Applicable 
subheadings, in 
particular , in 
Chapters 38, 70, 71, 
84, 85, 90, 91 and 95  The creation of new heading 85.49 entails the possible  transfer of 
certain products currently covered by other headings of the 
Nomenclature ( in particular, but not limited to , headings 38.25, 
70.01, 71.12, headings of Chapter 84, 85, 90, 91 and 9 5) to the new 
subheadings 8549.21 to 8549.99.  8549.29  
8549.31 
8549.39  
8549.91 
8549.99 
 
5.19.  It is proposed to retain only one tariff line per subheading; the duty rate corresponding to  the 
mode of the duties under over one thousand HS 2017 subheadings. Like for simplification 1 above, 
candidate lines that are not bound are discarded from the calculation of the mode.  
5.5  Coding conventions  
5.20.  The length of HS codes (six or more digits) used in the current CTS databas e will be 
maintained for this transposition exercise. For those tariff lines where the transposition was done 
automatically, the resulting tariff line codes could have fewer digits than unaffected CTS lines. In 
order to maintain a uniform tariff line codin g, the HS codes of automatically transposed tariff lines 
will be padded with trailing zeros in order to yield the same code length as that of the tariff lines in 
the current schedule.  
5.6  Agriculture vs. non -agriculture breakdown  
5.21.  Like in the previous transposi tion exercise s, the classification of Agricultural (AG) and 
non-Agricultural (non -AG) products will follow the distinction proposed by the Chairperson of the 
NAMA negotiations in his latest draft modalities text .15 This definition, which was originally  presented 
in the HS 2002 nomenclature, has been  transposed successively to HS 2007, then to HS 2012 , to 
HS 2017 and finally to HS 2022 by applying the standard WCO correlation tables.  
5.22.  There are two cases where the HS 2007 transposition resulted in a mix of AG and non -AG 
products at the level of subheadings16; one was considered as an AG product while the other one 
was treated as non -AG. For the HS 2012 transposition17 there was only one subheading with a mix 
of AG and non -AG products.  There was not any  case where the HS 2017 transposition results in a 
mix of AG and non -AG products at the subheading level.  
 
15 TN/MA/W/103/Rev.3, Annex 1, page 13 -14. 
16 G/MA/283, page 18 . 
17 G/MA/330, page 17.  G/MA/410  
 
- 17 - 
 
  5.23.  The transposition to HS 2022 shows that one subheading results in a mix of AG and non -AG 
products; as shown in simplification 1 above, subheading 3006.9318 is linked to subheadings 
1704.90, 2106.90 and 2202.9 9, which are all classified as AG but also to applicable subheadings of 
heading 30.04, and subheading 3824.99 , which are classified as non -AG. It is propose d to treat 
HS 2022 subheading  3006.93 as a non -agricultural  product.  
Table 6: Subheadings where definition of agricultural product changes due to change in 
HS version  
HS 1996 – HS 2002  HS 2002 – HS 2007  HS 2007 – HS 2012 HS 2012 – HS 2017 HS 2017 – HS 2022 
Annex1 of 
TN/MA/W/103/Rev.3  0511.99: A G 
2852.00: Non -AG 2852.90: Non -AG None 3006.93: Non-AG 
 
6  FORMAT AND CONTENTS OF THE HS 2022  TRANSPOSITION FILES  
6.1.  This section provides further technical information on the format and contents of the HS  2022 
transposition files to be prepared by the Secretariat. It should also serve as a gui deline to the format 
of the files that will be prepared by those Members that will submit their own transpositions. The 
format of the two key tables , as well as reference information on WCO HS  2022 nomenclature and 
correlation tables was already made avail able to Members through the IDB File Exchange Facility .19 
The information is reproduced in Tables 7 and 8 below, together with some additional explanations.  
6.2.  The changes that result from the HS transposition are summarized in Tables 7 and 8. Table  7, 
called "transposition file ", contains all relevant elements of the Schedule  for all those HS headings 
where one or more tariff lines are affected by HS changes. Ta ble 8, called the "concordance " or 
"correlation table", provides the concordance of all tariff lines in the transposition file to one or more 
tariff lines in the Schedule  in the HS 2017 nomenclature. In the MS Access version  of the file , a 
query called "Co ncordance_HS 2017_HS2022" is available in each file in order to extract the reverse 
concordance from HS 2017 to HS 2022. In MS Excel, an additional worksheet with the reverse 
concordance is provided. The electronic files maintained in the CTS database in HS  2017 serve as 
the source of information for Members' commitments.  
6.3.  Additional tables transposing relevant concessions and commitments contained in other parts 
and sections of the Schedules should also be included as part of the draft HS 2022 files in case 
relevant HS codes are affected. For example, if tariff quotas are affected by HS  2022 changes, the 
Secretariat will prepare an Excel file which would include (1) the tariff lines affected by the HS 2022 
changes and (2) the corresponding correlation table(s ). The tables maintained in the CTS database 
will be used by the Secretariat as the source of this information. The inclusion of all tariff lines within 
the corresponding tariff quota  in the new tables will allow Members to appreciate  the precise scope 
of each concession or commitment in the new version of the nomenclature. To facilitate the review 
process  the Secretariat will include  an indication of which tariff lines are affected by the HS 2022 
changes within each tariff quota. The information described in this paragraph should also be provided 
in the draft HS 2022 files prepared by Members.  
6.4.  The list of HS 2022 subheadings affected by this transposition exercise  is given in the Annex 
of this doc ument. Tariff lines are defined as all product items which can be identified by a product 
description and corresponding commitments. This also includes tariff lines that are not identified by 
a unique HS product code. In the format of the Secretariat table s, these tariff lines are identified by 
different tariff line suffixes. All tariff lines in the HS 2022 transposition table need to be linked via 
the correlation table  with the HS 2017 version of the final concession table in the CTS D atabase.  
6.5.  With a view to ensuring transparency and facilitat ing the review process, it is also 
recommended to include the unbound parts of HS 2022 subheadings affected by the transposition 
in the correlation table and in the transposition file. This is necessary for those cases  where product 
descriptions can only be understood in the context of a full listing of all product items within one 
subheading. For example, the product description of an "Other" subheading can only be interpreted 
correctly if one knows all the items that are not covered by this residual category. Leaving out 
 
18 Placebos and blinded clinical trial kits for a recognised clinical trial, put up in measured doses  
19 https://idbfileexchange.wto.org . G/MA/410  
 
- 18 - 
 
  unbound items at the tariff line level, i.e. more detailed than HS subheadings, could result in the 
misinterpretation of product description of bound tariff lines.  
6.6.  The Secretariat introduced in the HS 2002 , HS 2007 , HS 2012  and HS 2017 transpositions all 
unbound tariff lines in the new final concession table (listing the full nomenclature), as well as in the 
transposition file and the correlation tables. These files have been made available for the m ultilateral 
review exercises. The final concession table will be the basis for the HS 2022 version of the CTS. For 
the HS 2022 transposition exercise the Secretariat will prepare (1) a correlation table, including 
correlations for unbound tariff lines, (2)  a transposit ion file and (3) a new final HS  2022 concession 
table covering the full nomenclature. However, in the document prepared for the purpose of 
certification the unbound tariff lines will not be shown.  
Table 7: Structure of the t ransposition file  
FIELD NAME  DESCRIPTION  
Member  Country code of the WTO Member (ISO Alpha Code).  
TL Tariff line number, headings or sub -headings.  
TLLevel  Tariff line product level.  
TLS Tariff Line Suffix.  
Ex Ex recording concession on part of the product or Ex1, Ex2, etc. recording 
concessions at different duty levels.  
Sector  Ag: Standard definition of agriculture used by the Secretariat; Ag -ex: Headers that 
include both agricultural and non -agricultural products; Null: Non -agricultural 
products.  
Description  Product's description in English, French or Spanish with dashes essential.  
Certified  C: Certified, A: Approved but not yet certified; or Null: Not certified.  
Base Duty AV  Ad valorem duty only, examples: 30 for (30%) or 11.75 for (11.75%).  
Information on base duty has to be included  if the final bound duty is not fully 
implemented at the date of the transposition  
Base Duty Other  Specific duty or duty containing a specific rate element (currency and quantity unit 
included) – see examples under Base Duty Na ture field below.  
Base Duty Binding 
Status  B: Bound U: Unbound.  
Base Duty Nature  A: ad valorem=10%; M: mixed=10% or USD 2/kg whichever is the higher (/lower); 
C: compound=10% + S2/kg; S: specific= USD 2/kg; O: other textual duty.  
Bound Duty AV  Ad valorem duty only, examples: 30 for (30%) or 11.75 for (11.75%).  
Bound Duty Other  Specific duty or duty containing a specific rate element (currency and quantity unit 
included) – see examples under Bound Duty Nature field below.  
Bound Duty Binding 
Status  B: Bound; U: Unbound.  
Bound Duty Nature  A: ad valorem=10%; M: mixed=10% or USD 2/kg whichever is the higher (/lower); 
C: compound=10% + S2/kg; S: specific= USD 2/kg; O: other textual duty.  
ODC Duty AV  Other duties and charges (ODC) ad valorem duty.  
ODC Duty Other  Specific duty or duty containing a specific rate element (currency and quantity unit 
included) – see examples under ODC Duty Nature field below.  
ODC Textual 
Information  Textual information related to ODCs.  
ODC Duty Nature  A: ad valorem=10%; M: mixed=10% or USD 2/kg whichever is the higher (/lower); 
C: compound=10% + S2/kg; S: specific= USD 2/kg; O: other textual duty.  
Special Safeguard  SSG (English); SGS (French); and SGE (Spanish)  
Present Instrument  Legal instrument on the present concession, e.g. UR/94 for the Uruguay Round  
Present INR Text  Initial negotiating rights on the present concession (2 or 3 alpha ISO or other codes, 
separated by a hyphen).  
First Instrument  Legal instrument establishing the firs t concession, e.g. G/47, etc.  
Earlier INR Text  Initial negotiating rights on earlier concession(s) and, if available, the duty level and 
reference on historic INRs. E.g. CH 10 T/51 -EEC6 20 -US (2 or 3 alpha ISO or other 
codes, separated by a hyphen or comm a). 
Implementation From  Implementation period: Start year.  
Implementation To  Implementation period: End year.  
 G/MA/410  
 
- 19 - 
 
  Table 8 : Concordance table  
FIELD NAME  DESCRIPTION  
Reporter  Country code of the WTO Member (ISO Alpha Code).  
Ex_HS 22 'Ex' means  that only part of the HS code (TL_HS 22) is covered by this correlation.  
TL_HS 22 Tariff line number in HS  2022 
TLS_HS 22 Tariff Line Suffix in HS  2022 
Ex_HS 17 'Ex' means  that only part of the HS code (TL_HS 17) is covered by this correlation.  
TL_HS 17 Tariff line number in HS  2017 
TLS_HS 17 Tariff Line Suffix in HS  2017 
 
7  VERIFICATION OF MEMBERS' SUBMISSIONS  
7.1.  Paragraph 9 of the HS 2022 Decision mandates the Secretariat to review the draft HS 2022 files 
prepared by Members before releasing them for multilateral review. In this respect, the Secretariat 
will prepare a verification report that will be released together with the draft HS 2022 file prepared 
by the Member. To this end, the Secretariat wi ll follow a standard procedure that can be applied 
objectively and transparently to all submissions  as described below .  
7.1  Processing and formatting  
7.2.  Submissions received in formats that differ from the suggested standard format in the 
reference information w ill be processed in the standard format and converted to a database. The 
Secretariat will apply the concordance table submitted to extract data from the CTS (HS 2017) and 
list the commitments against the transposition file. In this process, the issues iden tified by the 
Secretariat will be documented in a report that will be sent to the Member concerned with a 
description of the problems and suggestions for correction.  
7.2  Consistency of submissions  
7.3.  Consistency checks will be performed to verify the correctness and completeness of the 
submission itself, as well as in relation to the certified  HS 2017 Schedule , as reflected in the CTS. 
The following aspects will be verified:  
(a) All HS 2022 tariff line codes in the correlation table should match with  tariff line codes 
in the draft HS 2022 Schedule  of the submission. Any mismatches will be identified and 
noted;  
 
(b) All HS 2017 tariff line codes in the correlation table should match with tariff line codes 
in HS  2017 CTS files. Any mismatches will be identified and noted;  
 
(c) If the draft HS 2022 file of a submission includes a complete nomenclature, then the 
tariff lines that are n ot affected by the HS 2022 changes should be the same as they 
are in HS  2017. Any mismatches will be identified and noted;  
 
(d) All tariff lines codes listed in the HS 2022 submission should be in line with WCO 
standard 2022 version of the HS. Any mismatches w ill be identified and noted.  
 
(e) All binding commitments in HS 2 022 should match the binding commitments in HS 2017 
based on the correlation table and CTS in HS 2017.  
 
(f) All pairs of HS 20 17 – HS 20 22 at 6-digit level in the correlation table should match the 
WCO correlation tables. Any mismatches will be identified and noted.   
 
7.4.  The documentation by the WCO Harmonized System Committee clarifies that the  correlation 
tables between HS 2017 and HS  2022 " are not to be regarded as constituting classification decisions 
taken by that Committee .20 They constitute a guide only, published by the Secretariat for the sole 
purpose of facilitating implementation of the 2022 edition of the Harmonized System. They have no 
legal status. " It is, therefore , possible that WTO Members deviate in one way or another from that 
 
20 https://www.wcoomd.org/en/topics/nomenclature/instrument -and-tools/hs -nomenclature -2022-
edition/correlation -tables-hs-2017-2022.aspx  G/MA/410  
 
- 20 - 
 
  correlation table in the transposition of their Schedule  of concessions. However, since the WCO 
correlation is the only common basis for the transposition and will be used by the Secretariat to 
transpose the Schedule s of Members, it seems appropriate to compare Members' submissions with 
the WCO standard correlation table and to identify any deviations.  
7.5.  The problems found by the Secretariat in applying this procedure will be presented in an Exc el 
verification report, which will include three parts corresponding to the three steps: problems found 
in processing, inconsistencies, and deviations related to changes of concessions. For each problem 
identified, the tariff line codes and an explanation will be provided for ease of reference and review.  
 G/MA/410  
 
- 21 - 
 
  ANNEX  
HS 2022  TO HS  2017  CORRELATIONS1 
Column "Type" flags cases where the transposition from HS 20 17 to HS 20 22 can be carried out by 
an automatic program. The different values are:  
 
-  R: Renumbering (see Case 2 in section II)  
-  A: Automatic (see Case 3)  
-  L: Low trade (see simplified correlations (a) in Section V)  
-  M: Use of Mode (see simplifying selected complex changes in Section V ) 
 
Column "Cat" indicates the category of change: O:  one -on-one relationship, S:  split, M:  merger, 
C:  complex change.  
 
2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
0208.90  ex 0208.90  
 Ag  S Amendment of the scope of subheading 0208.90 as a result of the 
separate identification of edible, non -living insects in new subheading 
0410.10.  
 
Amendment adopted as a result of the FAO proposal to provide 
separately in the HS for edible insects.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
0210.99  ex 0210.99  Ag  S Amendment of the scope of subheading 0210.99 as a result of the 
separate identification of edible, non -living insects in new subheading 
0410.10.  
 
Amendment adopted as a result of the FAO proposal to provide 
separately in the HS for edible insects for food  and nutritional security 
monitoring.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
0306.19  
 
0306.39  
 
0306.99  
 ex 0306.19  
 
ex 0306.39  
 
ex 0306.99  
 Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S Amendment of the scope of heading 03.06, as a result of the creation 
of new heading 03.09 which makes separate provision for flours, meals 
and pellets of fish and crustaceans, molluscs and other aquatic 
invertebrates, fit for human consumption.  
0307.21  
 
 
0307.22  
 
 
0307.29  0307.21  
ex 0307.91  
 
0307.22  
ex 0307.92  
 
0307.29  
ex 0307.99  
 Non-ag 
 
 
Non-ag 
 
 
Non-ag  C 
 
 
C 
 
 
C 
 Expansion of the scope of series 0307.2, and subheadings 0307.21, 
0307.22 and 0307.29 in order to cover all molluscs of the family 
Pectinidae , which, in HS 2017, are included in the 0307.2 and 0307.9 
series.  
0307.91  
 
0307.92  
 
0307.99  
 ex 0307.91  
 
ex 0307.92  
 
ex 0307.99  Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S Amendment of the scope of subheadings 0307.91, 0307.92 and 
0307.99, as a result of the creation of new heading 03.09 which makes 
separate provision for flours, meals and pellets of fish and crustaceans, 
molluscs and other aquatic invertebrates, fit for hum an consumption.  
 
Amendment of the scope of subheadings 0307.91, 0307.92 and 
0307.99, as a result of all molluscs of the family Pectinidae  being 
classified together in series 0307.2 and subheadings 0307.21, 0307.22 
and 0307.29.  
0308.90  ex 0308.90  Non-ag  S Amendment of the scope of heading 03.08, as a result of the creation 
of new heading 03.09 which makes separate provision for flours, meals 
and pellets of fish and crustaceans, molluscs and other aquatic 
invertebrates, fit for human consumption.  
0309.10  0305.10  Non-ag R O Creation of new subheading 0309.10 to provide separately for flours, 
meals and pellets of fish, fit for human consumption.  
 
 
1 This correlation table is based on document G/MA/W/ 164. G/MA/410  
 
- 22 - 
 
  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
0309.90  ex 0306.19  
ex 0306.39  
ex 0306.99  
ex 0307.91  
ex 0307.92  
ex 0307.99  
ex 0308.90  Non-ag  C Creation of new subheading 0309.90 to provide separately for flours, 
meals and pellets of crustaceans, molluscs and other aquatic 
invertebrates, fit for human consumption.  
0403.20  0403.10  
ex 1901.90  Ag  C Restructuring of subheading 0403.10 to reflect the expansion of the 
scope of heading 04.03 in respect of yogurt containing added spices, 
coffee or coffee extracts, plants, parts of plants, cereals or bakers’ 
wares.  
0410.10  ex 0208.90  
ex 0210.99  
ex 0410.00  Ag  C Amendment adopted as a result of the  FAO proposal to provide 
separately in the HS for edible insects for food and nutritional security 
monitoring.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
0410.90  ex 0410.00  Ag  S Amendment adopted as a result of the  FAO proposal to provide 
separately in the HS for edible insects for food  and nutritional security 
monitoring.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
0704.10  
 
 
0704.90  0704.10  
ex 0704.90  
 
ex 0704.90  
 Ag 
 
 
Ag  C 
 
 
S 
 Expansion of the scope of subheading 0704.10 in order to group all 
varieties of broccoli in that subheading.  
0709.52  
 
0709.53  
 
0709.54  
 
0709.55  
 
0709.56  
 
0709.59  ex 0709.59  
 
ex 0709.59  
 
ex 0709.59  
 
ex 0709.59  
 
ex 0709.59  
 
ex 0709.59  Ag 
 
Ag 
 
Ag 
 
Ag 
 
Ag 
 
Ag  S 
 
S 
 
S 
 
S 
 
S 
 
S Subheading 0709.59 has been subdivided as a result of the FAO 
proposal to provide separately in the HS for truffles and certain 
varieties of mushrooms, because of the increasing volume of trade in 
these products.  
0712.34  
 
0712.39  ex 0712.39  
 
ex 0712.39  Ag 
 
Ag  S 
 
S Subheading 0712.39 has been subdivided as a result of the FAO 
proposal to provide separately in the HS for truffles and certain 
varieties of mushrooms, because of the increasing volume of trade in 
these products.  
0802.91  
 
0802.92  
 
0802.99  ex 0802.90  
 
ex 0802.90  
 
ex 0802.90  
 Ag 
 
Ag 
 
Ag  S 
 
S 
 
S Subheading 0802.90 has been subdivided as a result of the FAO 
proposal to provide separately in the HS for pine nuts in shell, and 
shelled, because of the increasing volume of trade in these products.  
1211.60  
 
1211.90  ex 1211.90  
 
ex 1211.90  Ag 
 
Ag 
  S 
 
S Subheading 1211.90 has been subdivided as a result of the FAO 
proposal to provide separately in the HS for the bark of African cherry 
(Prunus africana), in order to monitor the potential impact of the over -
exploitation of this tree in the wild because of t he increasing use of its 
bark, especially by the international pharmaceutical industry.  
1509.20  
 
1509.30  
 
1509.40  
 ex 1509.10  
 
ex 1509.10  
 
ex 1509.10  
 Ag 
 
Ag 
 
Ag 
  S 
 
S 
 
S Restructuring of subheading 1509.10 to separately identify in the HS 
certain categories of oils representing a considerable volume of trade, 
and to align their descriptions with the definitions specified in the IOC 
trade standard applicable to olive oils and olive pomace oils.  
1510.10  
 
1510.90  
 ex 1510.00  
 
ex 1510.00  
 Ag 
 
Ag 
  S 
 
S Restructuring of subheading 1510.00 to separately identify in the HS 
certain categories of products representing a considerable volume of 
trade, and to align their descriptions with the definitions specified in 
the IOC trade standard applicable to olive  oils and olive pomace oils.  
1515.60  
 
1515.90  ex 1515.90  
 
ex 1515.90  Ag 
 
Ag  S 
 
S Creation of new subheading 1515.60 to provide separately in the HS 
for oils of microbial origin.  
1516.20  
 
1516.30  ex 1516.20  
 
ex 1516.20  Ag 
 
Ag  S 
 
S Reduction of the scope of subheading 1516.20 as a result of the 
separate identification in subheading 1516.30 of chemically modified 
oils of microbial origin.  
 G/MA/410  
 
- 23 - 
 
  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
1601.00  ex 0410.00 
1601.00  
ex2106.90  
 Ag 
 
  C Amendment adopted as a result of the FAO proposal to provide 
separately in the HS for edible insects for food and nutritional security 
monitoring.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correl ations of edible insects and their 
preparations that were identified in the discussions.  
1602.10  ex 0410.00  
1602.10  
ex2106.90  
 Ag 
 
  C Amendment adopted as a result of the FAO proposal to provide 
separately in the HS for edible insects for food and nutritional security 
monitoring.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
1602.90  ex 0410.00 
1602. 90 
ex1704.90  
ex1806.90  
ex1901.90  
ex1904.90  
ex2106.90  Ag 
 
  C Amendment adopted as a result of the FAO proposal to provide 
separately in the HS for edible insects for food and nutritional security 
monitoring.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
1704.90  ex 1704.90  Ag 
 
  S The scope of subheading 1704.90 was narrowed because of the 
transfer of goods to the new 3006.93 for placebos and blinded (or 
double -blinded) clinical trial kits for a recognized clinical trial, put up 
in measured doses . 
 
The scope of this subheading was also narrowed because of the 
transfer of goods containing more than 20% by weight of edible insects 
to subheading 1602.90 by virtue of new Note 2 to Chapter 16.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
1806.90  ex1806.90  
 Ag 
 
  S The scope of subheading 1806.90 was narrowed because of the 
transfer of goods containing more than 20% by weight of edible insects 
to subheading 1602.90 by virtue of new Note 2 to Chapter 16.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were ide ntified in the discussions.  
1901.90  ex 1901.90  Ag 
 
  S Reduction of the scope of subheading 1901.90 as a result of the 
transfer to new subheading 0403.20 of yogurt containing added spices, 
coffee or coffee extracts, plants, parts of plants, cereals or bakers’ 
wares.  
 
The scope of this subheading was also narrowed because of the 
transfer of goods containing more than 20% by weight of edible insects 
to subheading 1602.90 by virtue of new Note 2 to Chapter 16.  
 
Edible insects were classified differently in  the Contracting Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
1904.90  ex1904.90  
 Ag 
 
  S The scope of subheading 1904,90 was also narrowed because of the 
transfer of goods containing more than 20% by weight of edible insects 
to subheading 1602.90 by virtue of new Note 2 to Chapter 16.  
 
Edible insects were classified differently in the Contracting Parties. This 
Table includes all likely correlations of edibl e insects and their 
preparations that were identified in the discussions.  
2106.90  ex 2106.90  Ag 
 
  S Reduction of the scope of subheading 2106.90 as a result of the 
transfer to new heading 24.04 of products containing nicotine and 
intended to assist tobacco use cessation.  
 
The scope of this subheading was also narrowed because of the 
transfer of goods to the new 3006.93 for placebos and blinded (or 
double -blinded) clinical trial kits for a recognized clinical trial, put up 
in measured doses.   
 
The scope of this subheading was also narrowed because of the 
transfer of goods containing more than 20% by weight of edible insects 
to subheading 1602.90 by virtue of new Note 2 to Chapter 16.  
 
Edible insects were classified differently in the Contracting  Parties. This 
Table includes all likely correlations of edible insects and their 
preparations that were identified in the discussions.  
 G/MA/410  
 
- 24 - 
 
  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
2202.99  ex 2202.99  Ag 
 
  S The scope of this subheading was also narrowed because of the 
transfer of goods to the new 3006.93 for placebos and blinded (or 
double -blinded) clinical trial kits for a recognized clinical trial, put up 
in measured doses.   
2403.91  ex 2403.91  Ag 
 
  S Reduction of the scope of subheading 2403.91 as a result of the 
transfer to new heading 24.04 of reconstituted tobacco products 
intended for inhalation without combustion.  
2403.99  ex 2403.99  Ag 
 
  S Reduction of the scope of subheading 2403.99 as a result of the 
transfer to new heading 24.04 of products containing tobacco or 
tobacco substitutes and intended for inhalation without combustion.  
2404.11  
 
 ex 2403.91  
ex 2403.99  Ag 
 
  M Creation of new subheading 2404.11 to provide separately for products 
containing tobacco or reconstituted tobacco and intended for inhalation 
without combustion, as defined in new Note 3 to Chapter 24.  
2404.12  ex 3824.99  Non-ag  S Creation of new subheading 2404.12 to provide separately for products 
containing nicotine and intended for inhalation without combustion, as 
defined in new Note 3 to Chapter 24.  
 
2404.19  ex 2403.99  
ex 3824.99  Ag  M Creation of new subheading 2404.19 to provide separately for products 
containing tobacco or nicotine substitutes and intended for inhalation 
without combustion, as defined in new Note 3 to Chapter 24.  
2404.91  ex 2106.90  
 Ag  S Creation of new subheading 2404.91 to provide separately for products 
for oral application containing nicotine and intended to assist tobacco 
use cessation.  
2404.92  ex 3824.99  Non-ag  S Creation of new subheading 2404.92 to provide separately for products 
for transdermal application containing nicotine and intended to assist 
tobacco use cessation.  
2404.99  ex 3824.99  Non-ag  S Creation of new subheading 2404.99 to provide separately for products 
for application otherwise than orally or transdermally (for example, 
inhalers, nose drops or injections), containing nicotine and intended to 
assist tobacco use cessati on. 
2844.41  
2844.42  
2844.43  
2844.44  ex2844.40  
ex2844.40  
ex2844.40  
ex2844.40  Non-ag 
Non-ag 
Non-ag 
Non-ag  S 
S 
S 
S Subheading 2844.40 has been subdivided to create new subheadings 
2844.41 to 2844.44 to facilitate the monitoring and control of dual use 
items containing certain radioactive elements and isotopes.  
 
2845.20  
2845.30  
2845.40  
2845.90  ex2845.90  
ex2845.90  
ex2845.90  
ex2845.90  Non-ag 
Non-ag 
Non-ag 
Non-ag  S 
S 
S 
S Subheading 2845.90 has been subdivided to create new subheadings 
2845.20 to 2845.40 to facilitate the monitoring and control of dual use 
items containing certain isotopes.  
 
2903.41  
2903.42  
2903.43  
2903.44  
2903.45  
2903.46  
2903.47  
2903.48  
2903.49  
 
2903.51  
2903.59  
 
2903.61  
2903.62  
2903.69  ex2903.39  
ex2903.39  
ex2903.39  
ex2903.39  
ex2903.39  
ex2903.39  
ex2903.39  
ex2903.39  
ex2903.39  
 
ex2903.39  
ex2903.39  
 
ex2903.39  
2903.31  
ex2903.39  Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
Non-ag  
 
 
 
 
 
 
 
 
 
 
 
 
 
R S 
S 
S 
S 
S 
S 
S 
S 
S 
 
S 
S 
 
S 
O 
S Subheadings 2903.31 and 2903.39 have been deleted and substituted 
by new subheadings 2903.41 to 2903.69 to facilitate the monitoring 
and control of substances controlled by virtue of the Kigali 
Amendments to the Montreal Protocol that deplete the ozone layer.  
 
2909.60  
 
 2909.60  
ex2911.00  
 Non-ag 
  C Amendments of the last paragraph of Note 4 to Chapter 29 and 
heading 29.09 to clarify almost all organic peroxides in heading 29.09 
entails the transfer of acetal and hemiacetal peroxides from heading 
29.11 (2911.00) to heading 29.09 (subheading 2909.60).  
2911.00  ex2911.00  Non-ag 
  S See the remarks of heading 29.09  
 
2930.10  
 
2930.90  ex2930.90  
 
ex2930.90  Non-ag 
 
Non-ag  S 
 
S Creation of new subheading 2930.10 for 2 -(N,N-Dimethlyamino) 
ethanethiol to facilitate the monitoring and control of substances 
controlled under the Chemical Weapon Convention.  
 
 G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
2931.41  
2931.42  
2931.43  
2931.44  
2931.45  
2931.46  
2931.47  
2931.48  
2931.49  
 
 
 
2931.51  
2931.52  
2931.53  
2931.54  
2931.59  2931.31  
2931.32  
2931.33  
ex2931.39  
2931.38  
2931.35  
2931.36  
ex2931.39  
2931.34  
2931.37  
ex2931.39  
 
ex2931.39  
ex2931.39  
ex2931.39  
ex2931.39  
ex2931.39  Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
 
 
 
 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag R 
R 
R 
 
R 
R 
R O 
O 
O 
S 
O 
O 
O 
S 
C 
 
 
 
S 
S 
S 
S 
S Subheadings 2931.31 to 2931.39 have been deleted and substituted 
by new subheadings 2931.41 to 2931.49, subheadings 2931.51 to 
2931.53 and subheading 2931.59 to facilitate the monitoring and 
control of substances controlled under the Chemical Weapon 
Convention.  
 
At the same time, new subheading 2931.54 has been created for 
trichlorfon (ISO) to facilitate the monitoring and control of substance 
controlle d under the Rotterdam Convention.  
 
 
 
2932.96  
 
2932.99  ex2932.99  
 
ex2932.99  Non-ag 
 
Non-ag  S 
 
S New subheading 2932.96 has been created for carbofuran (ISO) to 
facilitate the monitoring and control of substance controlled under the 
Rotterdam Convention.  
2933.33  
 
 
2933.34  
 
2933.35  
 
2933.36  
 
2933.37  
 
2933.39  2933.33  
ex2933.39  
 
ex2933.39  
 
ex2933.39  
 
ex2933.39  
 
ex2933.39  
 
ex2933.39  Non-ag 
 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  C 
 
 
S 
 
S 
 
S 
 
S 
 
S 
 Expansion of the scope of subheading 2933.33 to include cartentanil 
(INN) and remifentanil (INN) and creation of new subheadings 
2933.34, 2933.36 and 2933.37 for other fentanyls and their 
derivatives as well as two fentanyls precursors, to facilitate the 
monitoring and control of substances controlled under the Schedules 
of the United Nations Single Convention on Narcotic Drugs, 1961.  
 
At the same time, creation of new subheading 2933.35 for 3 -
quinuclidinol to facilitate the monitoring and control of substa nce 
controlled under the Chemical Weapon Convention.  
2934.92  
 
2934.99  
 ex2934.99  
 
ex2934.99  
 Non-ag 
 
Non-ag  S 
 
S Creation of new subheading 2934.92 for other fentanyls  and their 
derivatives to facilitate the monitoring and control of substances 
controlled under the Schedules of the United Nations Single Convention 
on Narcotic Drugs, 1961.  
2939.45  
 
2939.49  
 
 
 
2939.72  
 
2939.79  ex2939.71  
 
2939.49  
ex2939.71  
ex2939.79  
 
ex2939.71  
 
ex2939.79  Non-ag 
 
Non-ag 
 
 
 
Non-ag 
 
Non-ag  S 
 
C 
 
 
 
S 
 
S Expansion of the scope of subheading 2939.4 to include derivatives of 
alkaloids of ephedra to be in line with the current classification of other 
derivatives in heading 29.39 entails the transfer of derivatives of 
alkaloids of ephedra from subheading 2939.71 to new subheading 
2939.45 and from subheadings 2939.71 and 2939.79 to subheading 
2939.49.  
3002.13  ex3002.13  Non-ag  S See the remarks of heading 38.22  
3002.14  ex3002.14  Non-ag  S See the remarks of heading 38.22  
3002.15  ex3002.15  Non-ag  S See the remarks of heading 38.22  
 (3002.19)     This subheading was considered by the HS Committee as empty and 
therefore was deleted.  
3002.41  
 
3002.42  
 
3002.49  
 
 
 
3002.51  
 
3002.59  
 
3002.90  3002.20  
 
3002.30  
 
ex3002.90  
 
 
 
ex3002.90  
 
ex3002.90  
 
ex3002.90  Non-ag 
 
Non-ag 
 
Non-ag 
 
 
 
Non-ag 
 
Non-ag 
 
Non-ag R 
 
R 
 
 O 
 
O 
 
S 
 
 
 
S 
 
S 
 
S Subheadings 3002.20 and 3002.30 have been deleted and substituted 
by new subheadings 3002.41, 3002.42 and 3002.49 to facilitate the 
monitoring and control of certain dual use items covered under new 
subheading 3002.49 (e.g., toxins and similar products).  
 
At the same time, new subheadings 3002.51 and 3002.59 have been 
created t o clarify the classification of cell cultures, including cell 
therapy products.  
3006.93  ex1704.90,  
ex2106.90,  
ex2202.99,  
applicable 
subheadings 
of heading 
ex30.04, 
and 
ex3824.99  
 Non-ag  C Creation of new subheading 3006.93 for placebos and blinded (or 
double -blinded) clinical trial kits for a recognized clinical trial, put up 
in measured does entails the transfer of certain products currently 
covered under subheadings of other headings of the Nomenclature, in 
particular, but not limited to, headings:  
17.04, if made of sugar;  
21.06, if made of starch or other foodstuff;  
22.02, if in liquid form for oral intake;  
30.04, if kits containing medicaments; and  
38.24, if containing other chemicals.  
 G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
3204.18  
 
3204.19  
 ex3204.19  
 
ex3204.19  Non-ag 
 
Non-ag  S 
 
S Creation of new subheading 3204.18 for carotenoid colouring matters 
and preparations based thereon entails the transfer of products from 
subheading 3204.19 to new subheading 3204.18 in relation to the 
previous Classification Opinion 3204.19/1.  
3402.31  
 
3402.39  
 
3402.41  
 
3402.42  
 
3402.49  
 
3402.50  ex3402.11  
 
ex3402.11  
 
3402.12  
 
3402.13  
 
3402.19  
 
3402.20  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  
 
 
 
R 
 
R 
 
R 
 
R S 
 
S 
 
O 
 
O 
 
O 
 
O Subheadings 3402.11 to 3402.19 and 3402.20 have been deleted and 
substituted by new subheadings 3402.31 to 3402.50 to provide 
separately for linear alkylbenzene sulphonic acids and their salts.  
3603.10  
3603.20  
3603.30  
3603.40  
3603.50  
3603.60  ex3603.00  
ex3603.00  
ex3603.00  
ex3603.00  
ex3603.00  
ex3603.00  Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag  S 
S 
S 
S 
S 
S Creation of new subheadings 3603.10 to 3603.60 to facilitate the 
monitoring and control of goods required for the production and use of 
Improvised Explosive Devices.  
3808.59  
 
 
 
 
 
 
3808.91  
3808.92  
3808.93  
3808.94  
3808.99  3808.59  
ex3808.91  
ex3808.92  
ex3808.93  
ex3808.94  
ex3808.99  
 
ex3808.91  
ex3808.92  
ex3808.93  
ex3808.94  
ex3808.99  Non-ag 
 
 
 
 
 
 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag  C 
 
 
 
 
 
 
S 
S 
S 
S 
S Amendment of Subheading Note 1 to Chapter 38 by added carbofuran 
(ISO) and trichlorfon (ISO) expands the scope of subheading 3808.59 
to facilitate the monitoring and control of substances controlled under 
the Rotterdam Convention.  
3816.00  2518.30  
3816.00  Non-ag A M Creation of new exclusion Note 2 (e) to Chapter 25, amendment of 
heading 25.18, deletion of subheading 2518.30 and expansion of the 
scope of heading 38.16 to transfer dolomite ramming mix from 
heading 25.18 (subheading 2518.30) t o heading 38.16 (3816.00) to 
classify all refractory raw materials under the same heading.  
3822.11  
 
 
 
 
3822.12  
 
 
 
 
3822.13  
 
3822.19  
 
 
 
 
3822.90  3002.11  
ex3002.13  
ex3002.14  
ex3002.15  
 
ex3002.13  
ex3002.14  
ex3002.15  
ex3822.00  
 
3006.20  
 
ex3002.13  
ex3002.14  
ex3002.15  
ex3822.00  
 
ex3822.00  Non-ag 
 
 
 
 
Non-ag 
 
 
 
 
Non-ag 
 
Non-ag 
 
 
 
 
Non-ag  
 
 
 
 
 
 
 
 
 
R C 
 
 
 
 
C 
 
 
 
 
O 
 
C 
 
 
 
 
S Creation of new exclusion Note 1 (ij) to Chapter 30 and new 
subheadings 3822.11, 3822.12 and 3822.19 entail the transfer of 
diagnostic reagents and kits (including malaria diagnostic kits) from 
subheadings 3002.11, 3002.13, 3002.14 and 3002.15 to new 
subheadings 3822.11, 3822.12 and 3822.19.  
 
At the same time, deletion and substitution of Note 4 (e) to Chapter 
30 and creation o f new subheading 3822.13 entail the transfer of blood 
grouping reagents from subheading 3006.20 to new subheading 
3822.13.  
 
3824.89  
 
3824.92  
 
3824.99  ex3824.99  
 
ex3824.99  
 
ex3824.99  
 Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S Creation of new subheading 3824.89 for products containing short -
chain chlorinated paraffins to facilitate the monitoring and control of 
substances controlled under the Rotterdam Convention.  
 
At the same time, creation of new subheading 3824.92 for polyglycol 
esters of methylphosphonic acid to facilitate the monitoring and control 
of substances controlled under the Chemical Weapon Convention.  
 
Reduction of the scope of subheading 3824.99 as a r esult of the 
transfer to new subheadings 2404.12, 2404.19, 2404.92 and 2404.99 
of products containing nicotine and intended for inhalation without 
combustion, and of other nicotine containing products intended for the 
intake of nicotine into the human body . 
 
The scope of subheading 3824.99 was also narrowed because of the 
transfer of goods to the new 3006.93 for placebos and blinded (or 
double -blinded) clinical trial kits for a recognized clinical trial, put up 
in measured doses.  
 G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
3827.11  
3827.12  
3827.13  
3827.14  
 
3827.20  
 
3827.31  
3827.32  
3827.39  
 
3827.40  
 
3827.51  
3827.59  
 
3827.61  
3827.62  
3827.63  
3827.64  
3827.65  
3827.68  
3827.69  
 
3827.90  3824.71  
3824.73  
3824.75  
3824.76  
 
3824.72  
 
ex3824.74  
ex3824.74  
ex3824.74  
 
3824.77  
 
ex3824.78  
ex3824.78  
 
ex3824.78  
ex3824.78  
ex3824.78  
ex3824.78  
ex3824.78  
ex3824.78  
ex3824.78  
 
3824.79  Non-ag 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag R 
R 
R 
R 
 
R 
 
 
 
 
 
R 
 
 
 
 
 
 
 
 
 
 
 
 
R O 
O 
O 
O 
 
O 
 
S 
S 
S 
 
O 
 
S 
S 
 
S 
S 
S 
S 
S 
S 
S 
 
O Creation of new Note 4 to Section VI and new heading 38.27 and 
deletion of subheading 3824.7 entail the transfer of the products of 
mixtures containing halogenated derivatives of methane, ethane and 
propane from subheading 3824.7 to new heading 38.27, to facilitate 
the monitoring and control of substances controlled by virtue of the 
Kigali Amendments to the Montreal Protocol that deplete the oz one 
layer.  
 
3907.21  
 
3907.29  ex3907.20  
 
ex3907.20  Non-ag 
 
Non-ag  S 
 
S Subheading 3907.20 has been subdivided to create new subheading 
3920.21 for bis(polyoxyethylene) methylphosphonate  to facilitate the 
monitoring and control of substances controlled under the Chemical 
Weapon Convention.  
3911.20  
 
3911.90  ex3911.90  
 
ex3911.90  Non-ag 
 
Non-ag  S 
 
S Creation of new subheading 3911.20 for Poly(1,3 -phenylene 
methylphosphonate) to facilitate the monitoring and control of 
substances controlled under the Chemical Weapon Convention.  
 
4015.12  
 
 
4015.19  4015.11  
ex4015.19  
 
ex4015.19  Non-ag 
 
 
Non-ag  C 
 
 
S Subheading 4015.11 has been redrafted and renumbered to cover 
medical, surgical, dental or veterinary gloves.  
4401.32  
4401.39  ex4401.39  
ex4401.39  Non-ag 
Non-ag  S 
S  Creation of new subheading 4401.32 for wood briquettes.  
4401.41  
4401.49  ex4401.40  
ex4401.40  Non-ag 
Non-ag  S 
S Creation of new subheadings 4401.41 and 4401.49 for sawdust and 
other waste and scrap, respectively.  
4402.20  
4402.90  ex4402.90  
ex4402.90  Non-ag 
Non-ag  S 
S Creation of new subheading 4402.20 for wood charcoal of shell or nut.  
4403.21  
 
4403.22  ex4403.21  
 
ex4403.21  
4403.22  Non-ag 
 
Non-ag  S 
 
C Alignment of the English with the French text of subheading 4403.21 
to replace the word "any" with "smallest".  
 
The scope of subheading 4403.22 is enlarged to cover wood with 
variable cross section dimensions where the piece includes 
measurements both under 15 cm and 15 cm or more.  
4403.23  
 
4403.24  ex4403.23  
 
ex4403.23  
4403.24  Non-ag 
 
Non-ag  S 
 
C Alignment of the English with the French text of subheading 4403.23 
to replace the word "any" with "smallest".  
 
The scope of subheading 4403.24 is enlarged to cover wood with 
variable cross section dimensions where the piece includes 
measurements both under 15 cm and 15 cm or more.  
4403.25  
 
4403.26  ex4403.25  
 
ex4403.25  
4403.26  Non-ag 
 
Non-ag  S 
 
C Alignment of the English with the French text of subheading 4403.25 
to replace the word "any" with "smallest".  
 
The scope of subheading 4403.26 is enlarged to cover wood with 
variable cross section dimensions where the piece includes 
measurements both under 15 cm and 15 cm or more.  
4403.42  
4403.49  ex4403.49  
ex4403.49  Non-ag 
Non-ag  S 
S Subheading 4403.49 has been subdivided to create new subheading 
4403.42 for Teak.  
4403.93  
 
4403.94  ex4403.93  
 
ex4403.93  
4403.94  Non-ag 
 
Non-ag  S 
 
C Alignment of the English and with the French the text of subheading 
4403.93 to replace the word "any" with "smallest".  
 
The scope of subheading 4403.94 is enlarged to cover wood with 
variable cross section dimensions where the piece includes 
measurements both under 15 cm and 15 cm or more.  
4403.95  
 
4403.96  ex4403.95  
 
ex4403.95  
4403.96  Non-ag 
 
Non-ag  S 
 
C Alignment of the English with the French of the text of subheading 
4403.95 to replace the word "any" with "smallest".  
 
The scope of subheading 4403.96 is enlarged to cover wood with 
variable cross section dimensions where the piece includes 
measurements both under 15 cm an d 15 cm or more.  
4407.11  ex4407.11  Non-ag  S Creation of new subheading 4407.13 entails the transfer of products 
from subheading 4407.11.  G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
4407.12  ex4407.12  Non-ag  S Creation of new subheadings 4407.13 and 4407.14 entails the transfer 
of products from subheading 4407.12.  
4407.13  
 
 
 
4407.14  
 
 
4407.19  ex4407.11  
ex4407.12  
ex4407.19  
 
ex4407.12  
ex4407.19  
 
ex4407.19  Non-ag 
 
 
 
Non-ag 
 
 
Non-ag  C 
 
 
 
C 
 
 
S Subheading 4407.19 has been subdivided to create new subheadings 
4407.13 and 4407.14 to specifically provide for mixtures of S -P-F 
(spruce, pine and fir) and Hem -fir (Western hemlock and fir), 
respectively.  
 
4407.23  
 
4407.29  ex4407.29  
 
ex4407.29  Non-ag 
 
Non-ag  S 
 
S Subheading 4407.29 has been subdivided to create new subheading 
4407.23 for Teak.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global trade.  
4412.41  
 
4412.42  
 
4412.49  ex4412.99  
 
ex4412.99  
 
ex4412.99  Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S Subheading 4412.99 has been subdivided to create new subheadings 
4412.41, 4412.42 and 4412.49 for laminated veneered lumber (LVL) 
to include tropical, coniferous and non -coniferous wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global trade.  
4412.51  
 
4412.52  
 
4412.59  ex4412.94  
 
ex4412.94  
 
ex4412.94  Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S Subheading 4412.94 has been subdivided to create new subheadings 
4412.51, 4412.52 and 4412.59 for blockboard, laminboard and 
battenboard to include tropical, coniferous and non -coniferous wood 
species.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of the global trade.  
4412.91  
 
4412.92  
 
4412.99  ex4412.99  
 
ex4412.99  
 
ex4412.99  Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S Subheading 4412.99 has been subdivided to create new subheadings 
4412.91 and 4412.92 for other laminated wood to include tropical, 
coniferous and non -coniferous wood species.  
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
4414.10  
 
4414.90  ex4414.00  
 
ex4414.00  Non-ag 
 
Non-ag 
  S 
 
S Heading 44.14 has been subdivided to create new subheadings 
4414.10 and 4414.90 to provide separately for certain articles of 
tropical wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
data on tropical wood trade.  
4418.11  
 
4418.19  ex4418.10  
 
ex4418.10  Non-ag 
 
Non-ag 
  S 
 
S Subheading 4418.10 has been subdivided to create new subheadings 
4418.11 and 4418.19 to provide separately for certain articles of 
tropical wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
4418.21  
 
4418.29  ex4418.20  
 
ex4418.20  Non-ag 
 
Non-ag 
  S 
 
S Subheading 4418.20 has been subdivided to create new subheadings 
4418.21 and 4418.29 to provide separately for certain articles of 
tropical wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
4418.30  ex4418.60  Non-ag 
  S Creation of new subheading 4418.30 to provide for posts and beam. 
This entail the transfer of products of subheading 4418.60 to new 
subheading 4418.30.  
4418.81  
 
 
 
4418.82  
 
 
 
 
4418.83  
 
 
 
 
4418.89  ex4418.60  
ex4418.91  
ex4418.99  
 
ex4418.60  
ex4418.91  
ex4418.99  
 
 
ex4418.60  
ex4418.91  
ex4418.99  
 
 
ex4418.60  
ex4418.91  
ex4418.99  Non-ag 
 
Non-ag 
 
Non-ag 
 
 
 
 
Non-ag  
 
 
 
 
Non-ag 
 
  C 
 
 
 
C 
 
 
 
 
C 
 
 
 
 
C Creation of new subheadings 4418.81, 4418.82, 4418.83 and 4418.89 
to provide separately for engineered structural timber products (glue -
laminated timber (glulam), cross -laminated timber (CLT or X -lam) and 
I beams. Divided based manufacturing process and size.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
 
4418.91  ex4418.91  Non-ag 
  S The creation of new subheadings 4418.8 entails the transfer of 
products from subheading 4418.91.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  G/MA/410  
 
- 29 - 
 
  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
4418.92  ex4418.99  Non-ag 
  S Subheading 4418.99 has been subdivided to create new subheading 
4418.92 to provide separately for cellular wood panels.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
4418.99  ex4418.99  Non-ag 
  S The creation of new subheadings 4418.8 and 4418.92 entails the 
transfer of products from subheading 4418.99.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
4419.20  
 
4419.90  ex4419.90  
 
ex4419.90  Non-ag 
 
Non-ag 
  S 
 
S Subheading 4419.90 has been subdivided to create new subheading 
4419.20 to provide separately for certain articles of tropical wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
4420.11  
 
4420.19  ex4420.10  
 
ex4420.10  Non-ag 
 
Non-ag 
  S 
 
S Subheading 4420.10 has been subdivided to create new subheadings 
4420.11 and 4420.19 to provide separately for certain articles of 
tropical wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
4421.20  
 
 
4421.91  
 
4421.99  ex4421.91  
ex4421.99  
 
ex4421.91  
 
ex4421.99  Non-ag 
 
 
Non-ag 
 
Non-ag 
  C 
 
 
S 
 
S New subheading 4421.20 has been created to provide separately for 
coffins.  
 
This entails the transfer of products from subheadings 4421.91 and 
4421.99.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
monitoring of global trade.  
4905.20  
 
4905.90  4905.91  
 
4905.10  
4905.99  Non-ag 
 
Non-ag 
Non-ag 
 R 
 
L O 
 
M Heading 49.05 has been restructured following the deletion of 
subheading 4905.10 due to low volume of trade.  
 
Subheadings 4905.91 and 4905.99 have been renamed 4905.20 and 
4905.90 respectively.  
 
At the same time, the deletion of subheading 4905.10 entails the 
transfer of the products of this subheading to subheading 4905.90 and 
amending the scope of the subheading.  
5501.11  
 
5501.19  ex5501.10  
 
ex5501.10  Non-ag 
 
Non-ag  S 
 
S Subheading 5501.10 has been subdivided to provide separately for 
filament tow of aramid, to facilitate the monitoring and control of dual 
use items.  
 
5703.21  
 
5703.29  
 
5703.31  
 
5703.39  ex5703.20  
 
ex5703.20  
 
ex5703.30  
 
ex5703.30  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S 
 
S Creation of new subheadings 5703.21 and 5703.31 to provide 
separately for turf.  
 
5802.10  5802.11  
5802.19  
 Non-ag 
 A M Subheading 5802.10 has been created as a consequential amendment 
to the deletion of subheadings 5802.11 and 5802.19 because of a low 
volume of trade.  
6116.10  
 
 
 
 
 
6116.91  
 
6116.92  
 
6116.93  
 
6116.99  6116.10  
ex6116.91  
ex6116.92  
ex6116.93  
ex6116.99  
 
ex6116.91  
 
ex6116.92  
 
ex6116.93  
 
ex6116.99  Non-ag 
 
 
 
 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
  C 
 
 
 
 
 
S 
 
S 
 
S 
 
S 
 Expansion of the scope of subheading 6116.10 to include gloves, 
mittens and mitts, knitted or crocheted, laminated with plastics or 
rubber.  
  
6201.20  
 
 
6201.30  
 
 
6201.40  
 
 
6201.90  
 6201.11  
6201.91  
 
6201.12  
6201.92  
 
6201.13  
6201.93  
 
6201.19  
6201.99  Non-ag 
 
 
Non-ag 
 
 
Non-ag 
 
 
Non-ag 
 A 
 
 
A 
 
 
A 
 
 
A M 
 
 
M 
 
 
M 
 
 
M Restructuring of heading 62.01 to align the structure of heading 61.01. 
This removes the distinction by type between garments of heading 
62.01 and leaves only a distinction by material.  
 
 
 G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
6202.20  
 
 
6202.30  
 
 
6202.40  
 
 
6202.90  
 6202.11  
6202.91  
 
6202.12  
6202.92  
 
6202.13  
6202.93  
 
6202.19  
6202.99  Non-ag 
 
 
Non-ag 
 
 
Non-ag 
 
 
Non-ag 
 A 
 
 
A 
 
 
A 
 
 
A M 
 
 
M 
 
 
M 
 
 
M Restructuring of heading 62.02 to align the structure of heading 61.02. 
This removes the distinction by type between garments of heading 
62.01 and leaves only a distinction by material.  
 
6210.20  
 
 
6210.30  
 
 
6210.40  
 
6210.50  6210.20  
ex6210.40  
 
6210.30  
ex6210.50  
 
ex6210.40  
 
ex6210.50  Non-ag 
 
 
Non-ag 
 
 
Non-ag 
 
Non-ag  C 
 
 
C 
 
 
S 
 
S Subheadings 6210.20 and 6210.30 have been expanded to include all 
garments of headings 62.01 and 62.02 respectively, to reflect the 
restructuring of headings 62.01 and 62.02.  
 
6812.99  6812.92  
6812.93  
6812.99  Non-ag 
 L 
L M Subheadings 6812.92 and 6812.93 have been deleted due low volume 
of trade. This entails amending the scope of subheading 6812.99 to 
accommodate the transfer of goods from subheadings 6812.92 and 
6812.93 respectively.  
 
6815.11  
 
6815.12  
 
6815.13  
 
6815.19  ex6815.99  
 
ex6815.99  
 
ex6815.99  
 
6815.10  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  
 
 
 
 
 
R S 
 
S 
 
S 
 
O Subheading 6815.10 has been subdivided to create new subheadings 
6815.11, 6815.12, 6815.13 and 6815.19 to provide separately for 
carbon fibres, fabrics and other articles of carbon fibres and graphite 
for non -electrical use.   
6815.91  
 
 
6815.99  6815.91  
ex6815.99  
 
ex6815.99  Non-ag 
 
 
Non-ag  C 
 
 
S 
 The scope of subheading 6815.91 is enlarged to cover magnesia in the 
form of periclase and dolomite in the form of dolime. This entails the 
transfer of goods from subheading 6815.99 to subheading 6815.91 . 
7001.00  ex7001.00  Non-ag 
  S The scope of heading 70.01 was amended to specifically exclude glass 
from cathode ray tubes or other activated glass of heading 85.49.  
 
New subheading 8549.21, 8549.31 and 8549.91 have been created to 
provide for glass from cathode ray tubes or other activated glass.  
 
At the same time, the change entails the transfer of products from 
heading 70.01 to subheading 8549.21, 8549.31 and 8549.91.  
7019.13  
 7019.19  
 Non-ag 
 R O Subheading 7019.1 has been reorganized and its scope was enlarged 
with the products of current subheading 7019.31 to provide separately 
for silvers, rovings, yarns and chopped strands and mats thereof.  
7019.14  
    
7019.15  
 
7019.19  ex7019.31  
 
ex7019.31  
 
ex7019.31  Non-ag 
 
Non-ag 
 
Non-ag 
  S 
 
S 
 
S Subheading 7019.1 has been reorganized and its scope was enlarged 
with the products of current subheading 7019.31 to provide separately 
for silvers, rovings, yarns and chopped strands and mats thereof.  
7019.61  
 
7019.62  
 
 
7019.63  
 
 
 
7019.64  
 
 
 
7019.65  
 
 
7019.66  
 
 
 
7019.69  ex7019.40  
 
ex7019.39  
 
 
ex7019.51  
ex7019.52  
ex7019.59  
 
ex7019.51  
ex7019.52  
ex7019.59  
 
ex7019.40  
ex7019.51  
 
ex7019.40  
ex7019.52  
ex7019.59  
 
ex7019.39  
ex7019.51  
ex7019.59  Non-ag 
 
Non-ag 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
Non-ag 
 
 
 
Non-ag 
  S 
 
S 
 
 
C 
 
 
 
C 
 
 
 
C 
 
 
C 
 
 
 
C Subheading 7019.40 was deleted and new subheadings 7019.61 and 
7019.62 created to provide separately for closed woven fabrics and 
other closed fabrics of rovings.  
 
The structure of heading 70.19 has been modified to provide 
separately for mechanically bond ed fabrics.  
 
At the same time, subheadings 7019.39,7019.40 and 7019.5 have 
been restructured into new subheading 7019.6.  
 
The amendment was adopted to clarify the classification of certain 
articles of glass fibres based on the manufacturing process and to 
monitor global trade.  G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
7019.71  
 
7019.72  
 
7019.73  7019.32  
 
ex7019.39  
 
ex7019.39  
 Non-ag 
 
Non-ag 
 
Non-ag 
 R O 
 
S 
 
S The structure of heading 70.19 has been modified to provide 
separately for chemically bonded fabrics.  
 
At the same time, subheadings 7019.32, and 7019.39 has been 
restructured into new subheading 7019.7  
 
The amendment was adopted to clarify the classification of certain 
articles of glass fibres based on manufacturing process and to monitor 
world trade.  
7019.80  ex7019.39  
ex7019.90  Non-ag 
  C Subheading 7019.90 has been subdivided to create new subheading 
7019.80 to specifically cover glass wool and articles of glass wool.  
 
This has resulted in the movement of some goods from subheading 
7019.90 to subheading 7019.80.  
7019.90  ex7019.39  
ex7019.40  
ex7019.51  
ex7019.52  
ex7019.59  
ex7019.90  
 Non-ag 
  C In addition, any fabrics from HS 2017 subheadings 7019.40, 7019.51, 
7019.52, 7019.59 which do not fall into the provisions for mechanically 
bonded or chemically bonded fabrics would transfer to HS2022 
subheading 7019.90.  7019.90.  
7104.21  
 
7104.29  ex7104.20  
 
ex7104.20  Non-ag 
 
Non-ag 
  S 
 
S Subheading 7104.20 has been subdivided to create new subheadings 
7104.21 and 7104.29 to provide separately for synthetic diamonds.  
 
Amendment adopted as a result of the proposal by Kimberley Process 
to enhance the monitoring of the global trade in natural and synthetic 
diamonds.  
7104.91  
 
7104.99  ex7104.90  
 
ex7104.90  Non-ag 
 
Non-ag 
  S 
 
S Subheading 7104.90 has been subdivided to create new subheadings 
7104.91and 7104.99 to provide separately for natural and synthetic 
diamonds.  
 
Amendment adopted as a result of the proposal by Kimberley Process 
to enhance the monitoring of the global trade in natural and synthetic 
diamonds.  
7112.91  
 
7112.92  
 
7112.99  ex 7112.91  
 
ex 7112.92  
 
ex 7112.99  Non-ag 
 
Non-ag 
 
Non-ag 
  S 
 
S 
 
S The text of heading 71.12 was amended to specifically exclude 
electrical and electronic waste and scrap of heading 85.49.  
 
Amendment adopted as a result of the proposal by the Secretariat of 
the Basel Convention to enhance the comparison of data on the 
international movement of electrical and electronic waste controlled 
under the Convention.  
7317.00  ex7317.00  
 Non-ag 
  S The scope of this subheading was narrowed because of the amendment 
to Note 2 (a) to Section XV to clarify that articles of base metals 
specially designed for use exclusively in implants in medicine, surgery, 
dentistry or veterinary sciences shou ld be classified in heading 90.21.  
7318.14  
 
7318.15  
 
7318.16  
 
7318.19  
 
7318.22  
 
7318.24  
 
7318.29  ex7318.14  
 
ex7318.15  
 
ex7318.16  
 
ex7318.19  
 
ex7318.22  
 
ex7318.24  
 
ex7318.29  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
  S 
 
S 
 
S 
 
S 
 
S 
 
S 
 
S The scope of these subheadings was narrowed because of the 
amendment to Note 2 (a) to Section XV to clarify that articles of base 
metals specially designed for use exclusively in implants in medicine, 
surgery, dentistry or veterinary sciences should be cla ssified in 
heading 90.21.  
 
 
7419.20  
 
 
7419.80  
 ex7419.10  
7419.91  
 
ex7419.10  
7419.99  Non-ag 
 
 
Non-ag 
 L 
 
 
L C 
 
 
C Deletion of subheading 7419.10 because of the low volume of trade 
entails the transfer of the products of this subheading to subheading 
7419.80.  
 
As a result heading 74.19 has been restructured to create new 
subheading 7419.20 and 7419.80 respectively.  
8103.91  
 
8103.99  ex8103.90  
 
ex8103.90  
 Non-ag 
 
Non-ag  S 
 
S Subheading 8103.90 has been subdivided to create new subheadings 
8103.91 and 8103.99 to provide separately for crucibles.  
 
8106.10  
 
8106.90  ex8106.00  
 
ex8106.00  Non-ag 
 
Non-ag 
  S 
 
S Heading 81.06 has been subdivided to create new subheadings 
8106.10 and 8106.90 to provide separately for waste and scrap 
containing more than 99.99  % of bismuth, by weight.  
 
Amendment adopted as a result of the proposal by the Secretariat of 
the Basel Convention to enhance the monitoring data on the 
international movement of mineral waste and scrap containing bismuth 
controlled under the Convention.  G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
8108.90  ex8108.90  
 Non-ag 
  S The scope of this subheading was narrowed because of the amendment 
to Note 2 (a) to Section XV to clarify that articles base metals, specially 
designed for use exclusively in implants in medicine, surgery, dentistry 
or veterinary sciences should be classified in heading 90.21.  
8109.21  
 
8109.29  ex8109.20  
 
ex8109.20  Non-ag 
 
Non-ag 
  S 
 
S Subheading 8109.20 has been subdivided to create new subheadings 
8109.21 and 8109.29 to provide separately for unwrought zirconium; 
powders  containing less than 1 part hafnium to 500 parts zirconium by 
weight.  
Amendment adopted as a result of the proposal by the Secretariat of 
the Basel Convention to enhance monitoring the international 
movement of u nwrought zirconium; powders controlled under the 
Convention.  
8109.31  
 
8109.39  ex8109.30  
 
ex8109.30  
 
 Non-ag 
 
Non-ag 
  S 
 
S Subheading 8109.30 has been subdivided to create new subheadings 
8109.31 and 8109.39 to provide separately for zirconium waste and 
scrap containing less than 1 part hafnium to 500 parts zirconium by 
weight.  
 
Amendment adopted as a result of the proposal by the Secretariat of 
the Basel Convention to enhance monitoring the international 
movement of zirconium waste and scrap controll ed under the 
Convention.  
8109.91  
 
8109.99  ex8109.90  
 
ex8109.90  
 
 Non-ag 
 
Non-ag 
  S 
 
S Subheading 8109.90 has been subdivided to create new subheadings 
8109.91 and 8109.99 to provide separately for other articles of 
zirconium containing less than 1 part hafnium to 500 parts zirconium 
by weight.  
 
Amendment adopted as a result of the proposal by the Secretariat of 
the Basel Convention to enhance monitoring the international 
movement of other articles of zirconium controlled under the 
Convention.  
8112.31  
 
8112.39  ex8112.92  
 
ex8112.99  Non-ag 
 
Non-ag 
  S 
 
S Heading 81.12 has been further subdivided to create new subheadings 
8112.31 and 8112.39 to specifically cover hafnium unwrought; waste 
and scrap; powders and other forms. This resulted in the movement 
of some products from Subheadings 8112.92 and 8112.99 to 
subheading 8112.3.  
 
Amendment adopted as a result of the proposal by the Secretariat of 
the Basel Convention to enhance monitoring the international 
movement of hafnium controlled under the Convention.  
8112.41  
 
8112.49  ex8112.92  
 
ex8112.99  Non-ag 
 
Non-ag 
  S 
 
S Heading 81.12 has been further subdivided to create new subheadings 
8112.41 and 8112.49 to specifically cover rhenium unwrought; waste 
and scrap; powders and other forms.  
This resulted in the movement of some products from Subheadings 
8112.92 and 8112.99 to new subheading 8112.4.  
 
Amendment adopted as a result of the proposal by the Secretariat of 
the Basel Convention to enhance monitoring the international 
movement of rhenium c ontrolled under the Convention.  
8112.61  
 
8112.69  8107.30  
 
8107.20  
8107.90  Non-ag 
 
Non-ag 
 R 
 
A O 
 
M Creation of new subheadings 8112.61 and 8112.69 to specifically cover 
cadmium waste and scrap and other forms following the deletion of 
heading 81.07 because of low volume of trade.  
 
This entails the transfer of products of heading 81.07 to new 
subheadings 8112.61 and 8112.69 to provide for waste and scrap of 
cadmium and articles thereof.  
8112.92  
 
8112.99  ex8112.92  
 
ex8112.99  Non-ag 
 
Non-ag 
  S 
 
S Subheading 8112.92 and 8112.99 has been subdivided to create new 
subheadings 8112.3 and 8112.4 to provide separately for hafnium and 
rhenium respectively.  
 
This resulted in the movement of some goods from Subheadings 
8112.92 and 8112.99 to new subheadings 8112.3 and 8112.4 
respectively.  
8414.60  
 
8414.70  
 
 
 
8414.80  
 
8414.90  ex 8414.60  
 
ex 8414.60  
ex 8414.80  
ex 8421.39  
 
ex 8414.80  
 
8414.90  
ex 8421.99  Non-ag 
 
Non-ag 
 
 
 
Non-ag 
 
Non-ag 
  S 
 
C 
 
 
 
S 
 
C The amendment to heading 84.14 and creation of new subheading 
8414.70 to facilitate the monitoring and control of dual use items (gas -
tight biological cabinets) entails the transfer of certain hoods and 
filtering or purifying machinery and apparatus for gasses from 
subheadings 8414.60, 8414.80 and 8421.39,  respectively, to 
subheading 8414.70. Consequently, parts of the particular machines 
of current subheading 8421.39 are transferred from subheading 
8421.99 to subheading 8414.90.  
8418.10  
 
 
8418.50  
 8418.10  
ex 8418.50  
 
ex8418.50  
 Non-ag 
 
 
Non-ag 
  C 
 
 
S The amendment of the text of subheading 8418.10 concerning 
combined refrigerator -freezers fitted with separate drawers or 
combinations of doors and drawers, entails the transfer those 
machines from subheadings 8418.50.  G/MA/410  
 
- 33 - 
 
  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
8419.12  
 
8419.19  ex8419.19  
 
ex8419.19  Non-ag 
 
Non-ag  S 
 
S New subheading 8419.12 has been created for solar water heaters.  
8419.33  
 
 
 
8419.34  
 
8419.35  
 
8419.39  ex8419.31  
ex8419.32  
ex8419.39  
 
ex8419.31  
 
ex8419.32  
 
ex8419.39  Non-ag 
 
 
 
Non-ag 
 
Non-ag 
 
Non-ag  C 
 
 
 
S 
 
S 
 
S New subheading 8419.33 has been created to facilitate the monitoring 
and control of dual use items (lyophilisation apparatus, freeze drying 
units and sprays). As a consequence, subheadings 8419.31 and 
8419.32 have been modified and renumbered as new subheading s 
8419.34 and 8419.35.  
8421.32  
 
8421.39  ex8421.39  
 
ex8421.39  Non-ag 
 
Non-ag  S 
 
S New subheading 8421.32 has been created for catalytic converters and 
particulate filters for motor vehicles to monitor and keep abreast of the 
efforts being made in the field of environmental protection.  
8421.99   ex8421.99  Non-ag 
  S The amendment to heading 84.14 and creation of new subheading 
8414.70 to facilitate the monitoring and control of dual use items (gas -
tight biological cabinets) entails the transfer of certain filtering or 
purifying machinery and apparatus for gasses from subheading 
8421.39 to subheading 8414.90.  
8428.70  
 
8428.90  
 ex8428.90  
 
ex8428.90  
 Non-ag 
 
Non-ag 
  S 
 
S New subheading 8428.70 has been created to facilitate the monitoring 
and control of dual use items (industrial robots).  
8438.80  
 ex8438.80  
 Non-ag 
  S Heading 84.38 has been narrowed by excluding machinery for the 
extraction or preparation of microbial fats and oils and subheading 
8479.20 has been expanded to cover machinery for the extraction or 
preparation of microbial fats and oils.  
8441.80  ex8441.80  Non-ag 
  S The scope of subheading 8441.80 has been narrowed due to the 
transfer of goods to the new heading 84.85 for 3D printers.  
8462.11  
8462.19  
 
8462.22  
 
 
8462.23  
8462.24  
8462.25  
8462.26  
8462.29  
 
 
8462.32  
 
 
8462.33  
8462.39  
 
8462.42  
 
 
8462.49  
 
 
8462.51  
 
 ex8462.10  
ex8462.10  
 
ex8462.21  
ex8462.29  
 
ex8462.21  
ex8462.21  
ex8462.21  
ex8462.21  
ex8462.21  
ex8462.29  
 
ex8462.31  
ex8462.39  
 
ex8462.31  
ex8462.39  
 
ex8462.41  
ex8462.99  
 
ex8462.49  
ex8462.99  
 
ex8462.10  
ex8462.21  
ex8462.31  
ex8462.41  Non-ag 
Non-ag 
 
Non-ag 
 
 
Non-ag 
 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
 
 
Non-ag 
Non-ag 
 
Non-ag 
 
 
Non-ag 
 
 
Non-ag 
  S 
S 
 
C 
 
 
S 
S 
S 
S 
C 
 
 
C 
 
 
S 
S 
 
C 
 
 
C 
 
 
C 
 Heading 84.62 has been amended as a result of amendments to the 
existing subheadings and the creation of new subheadings to reflect 
the technological developments and increasing commercial 
significance.  
 
The amendment to subheading 8462.1 to cover hot wor king machines 
only entails the transfer of cold working machines of subheading 
8462.1 to new subheading 8462.6.  
8462.59  
 
 
 
 
8462.61  
 
 
 
 
 
 
 ex8462.10  
ex8462.29  
ex8462.39  
ex8462.49  
 
ex8462.10  
ex 8462.21  
ex8462.29  
ex8462.31  
ex8462.39  
ex8462.41  
ex8462.49  
ex8462.91  Non-ag 
 
 
 
 
Non-ag 
  C 
 
 
 
 
C  
 
 
 
 
 
  
 G/MA/410  
 
- 34 - 
 
  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
8462.62  
 
 
 
 
 
 
 
 
8462.63  
 
 
 
 
 
 
 
 
8462.69  
 
 
 
 
 
 
 
 
8462.90  
 ex 8462.10  
ex 8462.21  
ex 8462.29  
ex 8462.31  
ex 8462.39  
ex 8462.41  
ex 8462.49  
ex 8462.99  
 
ex 8462.10  
ex 8462.21  
ex 8462.29  
ex 8462.31  
ex 8462.39  
ex 8462.41  
ex 8462.49  
ex 8462.99  
 
ex 8462.10  
ex 8462.21  
ex 8462.29  
ex 8462.31  
ex 8462.39  
ex 8462.41  
ex 8462.49  
ex 8462.99  
 
ex 8462.10  
ex 8462.21  
ex 8462.29  
ex 8462.31  
ex 8462.39  
ex 8462.41  
ex 8462.49  
ex 8462.91  
ex 8462.99  Non-ag 
 
 
 
 
 
 
 
 
Non-ag 
 
 
 
 
 
 
 
 
Non-ag 
 
 
 
 
 
 
 
 
Non-ag 
  C 
 
 
 
 
 
 
 
 
C 
 
 
 
 
 
 
 
 
C 
 
 
 
 
 
 
 
 
C Heading 84.62 has been amended as a result of amendments to the 
existing subheadings and the creation of new subheadings to reflect 
the technological developments and increasing commercial 
significance.  
 
 
 
 
 
8463.90  ex8463.90  Non-ag 
  S The scope of subheading 8463.90 has been narrowed due to the 
transfer of goods to the new heading 84.85 for 3D printers.  
8465.99  ex8465.99  Non-ag 
  S The scope of subheading 8465.99 has been narrowed due to the 
transfer of goods to the new heading 84.85 for 3D printers.  
8466.94  
 ex8466.94  
 Non-ag 
  S The scope of subheadings 8463.90 has been narrowed due to the 
transfer of goods to the new heading 84.85 for 3D printers. 
Consequently, parts of particular machines of subheading 8463.90 are 
transferred from subheading 8466.94 to subheading 8485.90.  
8475.29  
 
8475.90  ex8475.29  
 
ex8475.90  Non-ag 
 
Non-ag  S 
 
S New heading 84.85 and subheadings 8485.10 to 8485.90 have been 
created for machines for additive manufacturing (3D printers).  
8477.80  
 
8477.90  ex8477.80  
 
ex8477.90  Non-ag 
 
Non-ag 
  S 
 
S The scope of these subheadings was narrowed because of the transfer 
of goods to the new heading 84.85 for additive manufacturing (3D 
printers)  
8479.20  
 
 
 8479.20  
ex8438.80  
 
 Non-ag 
  C Heading 84.38 has been narrowed by excluding machinery for the 
extraction or preparation of microbial fats and oils and subheading 
8479.20 has been expanded to cover machinery for the extraction or 
preparation of microbial fats and oils.  
8479.83  
 
 
8479.81  
8479.89  
 
8479.90  ex8479.81  
ex8479.89  
 
ex8479.81  
ex8479.89  
 
ex8479.90  Non-ag 
 
 
Non-ag 
Non-ag 
 
Non-ag  C 
 
 
S 
S 
 
S New subheading 8479.83 has been created to facilitate the monitoring 
and control of dual use items (cold isostatic presses).  
 
8485.10  
 
8485.20  
 
8485.30  
 
 
8485.80  
 
 
 
8485.90  
 ex8463.90  
 
ex8477.80  
 
ex8475.29  
ex8479.89  
 
ex8441.80  
ex8465.99  
ex8479.89  
 
ex8466.94  
ex8475.90  
ex8477.90  
ex8479.90  Non-ag 
 
Non-ag 
 
Non-ag 
 
 
Non-ag  
 
 
 
Non-ag 
  S 
 
S 
 
C 
 
 
C 
 
 
 
C New heading 84.85 and subheadings 8485.10 to 8485.90 have been 
created for machines for additive manufacturing (3D printers).  G/MA/410  
 
- 35 - 
 
  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
8501.31  
 
8501.32  
 
8501.33  
 
8501.34  
 
8501.71  
 
8501.72  
 
 
 
 
8501.80  
 ex8501.31  
 
ex8501.32  
 
ex8501.33  
 
ex8501.34  
 
ex8501.31  
 
ex8501.31  
ex8501.32  
ex8501.33  
ex8501.34  
 
ex8501.61  
ex8501.62  
ex8501.63  
ex8501.64  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
 
 
 
Non-ag 
  S 
 
S 
 
S 
 
S 
 
S 
 
C 
 
 
 
 
C Amendment to the Nomenclature to provide for solar energy products 
(Proposal by the International Renewable Energy Agency – IRENA).  
 
8507.80  8507.40  
8507.80  Non-ag 
 L M Subheading 8507.40 for nickel -iron accumulators has been deleted 
due to low volume of trade.  
8514.11  
 
8514.19  ex8514.10  
 
ex8514.10  Non-ag 
 
Non-ag  S 
 
S New subheadings 8514.11 and 8514.19 have been created to facilitate 
the monitoring and control of dual use items  
8514.31  
 
8514.32  
 
8514.39  ex8514.30  
 
ex8514.30  
 
ex8514.30  Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S New subheadings 8514.31, 8514.32 and 8514.39 have been created 
to facilitate the monitoring and control of dual use items  
 
8517.13  
 
8517.14  ex8517.12  
 
ex8517.12  Non-ag 
 
Non-ag  S 
 
S New subheading 8517.13 has been created to provide for 
"Smartphones"  
 
8517.71  
 
8517.79  ex8517.70  
 
ex8517.70  Non-ag 
 
Non-ag  S 
 
S New subheading 8517.71 has been created to provide for 
communication antennae and their parts.  
8519.81  
 8519.50  
8519.81  Non-ag 
 
 L M Subheading 8519.50 has been deleted due to low volume of trade.  
8524.11  
 
8524.12  
 
8524.19  
 
8524.91  
 
8524.92  
 
8524.99  Applicable 
subheadings 
in particular, 
in Chapters 
84, 85, 90 
and 95.  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag M 
 
M 
 
M 
 
M 
 
M 
 
M C 
 
C 
 
C 
 
C 
 
C 
 
C New Note 7 to Chapter 85 and new heading 85.24 for flat panel display 
modules entail the possible transfer of certain products currently 
covered by other headings of the Nomenclature (such as 84.13, 84.14, 
84.15, 84.17, 84.18, 84.19, 84.21, 84.22, 84.23, 84.24, 84.31, 84.36, 
84.38, 84.41, 84.43, 84.48, 84.50, 84.51, 84.52, 84.66, 84.73, 84.75,  
84.76, 84.77, 84.78, 84.79, 84.86, 85.03, 85.04, 85.08, 85.09, 85.10, 
85.12, 85.14, 85.16, 85.17, 85.18, 85.22, 85.29, 85.30, 85.31, 85.38, 
85.43, 85.48, 86.07, 87.08, 87.14, 87.16, 88.03, 88.05, 90.05, 90.06, 
90.07, 90.08, 90.10, 90.11, 90.12, 90.13, 90. 14, 90.15, 90.17, 90.18, 
90.19, 90.20, 90.21, 90.22, 90.23, 90.24, 90.25, 90.26, 90.27, 90.28, 
90.29, 90.30, 90.31, 90.32, 90.33, 95.03, 95.04, 95.05 and 95.06) to 
heading 85.24.  
8525.81  
 
8525.82  
 
8525.83  
 
8525.89  ex8525.80  
 
ex8525.80  
 
ex8525.80  
 
ex8525.80  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S 
 
S New subheadings 8525.81, 8525.82, 8525.83 and 8525.89 and new 
subheading Notes 1, 2 and 3 to Chapter 85 have been created to 
facilitate the monitoring and control of dual use items (Television 
cameras, d igital cameras and video camera recorders as specified in 
the Subheading Notes).  
8529.90  
 8529.90  
 
Applicable 
subheadings 
in particular, 
in Chapters 
84, 85, 90 
and 95.  Non-ag 
 
 M C The second sentence of Note 2 (b) to Section XVI has been amended 
for flat panel display modules and, as a result entails the possible 
transfer of certain products currently covered by other headings of the 
Nomenclature (such as 84.13, 84.14, 84.15, 84.17, 84.18, 84.19, 
84.21, 84.22, 84.23, 84.24, 84.31, 84.36, 84.38, 84.41,  84.43, 84.48, 
84.50, 84.51, 84.52, 84.66, 84.73, 84.75, 84.76, 84.77, 84.78, 84.79, 
84.86, 85.03, 85.04, 85.08, 85.09, 85.10, 85.12, 85.14, 85.16, 85.17, 
85.18, 85.22, 85.29, 85.30, 85.31, 85.38, 85.43, 85.48, 86.07, 87.08, 
87.14, 87.16, 88.03, 88.05, 90. 05, 90.06, 90.07, 90.08, 90.10, 90.11, 
90.12, 90.13, 90.14, 90.15, 90.17, 90.18, 90.19, 90.20, 90.21, 90.22, 
90.23, 90.24, 90.25, 90.26, 90.27, 90.28, 90.29, 90.30, 90.31, 90.32, 
90.33, 95.03, 95.04, 95.05 and 95.06) to subheading 8529.90.  
8539.51  
 
 
 
 
 
 
8539.52  ex8539.90  
ex8543.70  
ex9405.10  
ex9405.20  
ex9405.30  
ex9405.40  
 
8539.50  Non-ag 
 
 
 
 
 
 
Non-ag  
 
 
 
 
 
 
R C 
 
 
 
 
 
 
O New subheadings 8539.51 and 8539.52 have been created to provide 
for light -emitting diode (LED) products.  G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
8539.90  ex8539.90  
ex8543.90  
ex9405.99  Non-ag 
  C Expansion of the scope of this subheading, covering parts, because of 
the creation of the new subheading 8539.51  
8541.41  
 
8541.42  
 
8541.43  
 
8541.49  ex8541.40  
 
ex8541.40  
 
ex8541.40  
 
ex8541.40  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S 
 
S New subheadings 8541.41 to 8541.49 have been created to provide 
for  
solar energy products (Proposal by the International Renewable 
Energy Agency – IRENA)  
 
8541.51  
 
8541.59  Applicable 
subheadings 
in particular, 
in Chapters 
84, 85, 90, 
93 and 95.  Non-ag 
 
Non-ag 
 M 
 
M C 
 
C The expansion of the scope of heading 85.41 to provide for 
semiconductor -based transducers entails the possible transfer of 
certain products currently covered by other headings of the 
Nomenclature (in particular, but not limited to, headings 84.22, 84.31, 
84.43, 84.50, 84.66, 84.73, 84.76, 85.04, 85.17, 85.18, 85.22, 85.29, 
85.30, 85.31, 85.35, 85.36, 85.37, 85.38, 85.43, 85.48, 90.25, 90.26, 
90.30, 90.31, 90.32, 90.33, 93.05, 93.06 and 95.04) to subheadings 
8541.51 and 85 41.59.  
8543.40  
 
8543.70  
 
8543.90  ex8543.70  
 
ex8543.70  
 
ex8543.90  Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S Creation of new subheading 8543.40 to provide for electronic 
cigarettes and similar personal electric vaporizing devices.  
 
The scope of subheading 8543.90 was narrowed because of the 
creation of new subheading 8539.51 and the consecutive transfer of 
parts to 8539.90  
8548.00  8548.90  Non-ag 
 
 R O The scope of the heading 85.48 has been narrowed because of the 
creation of the new heading 85.49 for electrical and electronical waste 
and scrap which cover inter alia the goods of the former subheading 
8548.10  
8549.11  
 
8549.12  
 
8549.13  
 
8549.14  
 
8549.19  ex8548.10  
 
ex8548.10  
 
ex8548.10  
 
ex8548.10  
 
ex8548.10  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S 
 
S 
 
S Creation of new heading 85.49 for electrical and electronical waste and 
scrap, Subheading 8549.11 to 8549.19 covers goods from the former 
8548.10 These goods are defined in the New Subheading Note 5 which 
is identical to the deleted Note 10 to Chapter 85  
8549.21  
8549.29  
 
8549.31  
8549.39  
 
8549.91  
8549.99  Applicable 
subheadings
, in 
particular, in 
Chapters 38, 
70, 71, 84, 
85, 90, 91 
and 95.  
 Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag M 
M 
 
M 
M 
 
M 
M C 
C 
 
C 
C 
 
C 
C The creation of new heading 85.49 entails the possible transfer of 
certain products currently covered by other headings of the 
Nomenclature (in particular, but not limited to, headings 38.25, 70.01, 
71.12, headings of Chapter 84, 85, 90, 91 and 95) to the new 
subheadings 8549.21 to 8549.99 . 
8701.21  
 
8701.22  
 
8701.23  
 
8701.24  
 
8701.29  ex8701.20  
 
ex8701.20  
 
ex8701.20  
 
ex8701.20  
 
ex8701.20  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  
 
Non-ag  S 
 
S 
 
S 
 
S 
 
S New subheadings 8701.21 to 8701.29 have been created to provide 
for hybrid and electric vehicles.  
 
8704.21  
8704.22  
8704.23  
 
8704.31  
8704.32  
 
8704.41  
 
8704.42  
 
8704.43  
 
 
8704.51  
 
8704.52  
 
 
8704.60  
 
8704.90  ex8704.21  
ex8704.22  
ex8704.23  
 
ex8704.31  
ex8704.32  
 
ex8704.21  
ex8704.90  
ex8704.22  
ex8704.90  
ex8704.23  
ex8704.90  
 
ex8704.31  
ex8704.90  
ex8704.32  
ex8704.90  
 
ex8704.90  
 
ex8704.90  Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
 
Non-ag 
 
Non-ag 
 
 
Non-ag 
 
Non-ag  S 
S 
S 
 
S 
S 
 
C 
 
C 
 
C 
 
 
C 
 
C 
 
 
S 
 
S New subheadings 8704.21 to 8704.23, 8704.31 to 8704.32, 8704.41 
to 8704.43, 8704.51 to 8704.52 and 8704.60 have been created to 
provide for electric vehicles.  
 G/MA/410  
 
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Version  2017 
Version  Sector  Type  Cat Remarks  
8708.22  
 
8708.29  ex8708.29  
 
ex8708.29  Non-ag 
 
Non-ag 
  S 
 
S New subheading 8708.22 has been created to provide for windows for 
the motor vehicles of Chapter 87  
8802.11  
 
8802.12  
 
8802.20  
 
8802.30  
 
8802.40  ex8802.11  
 
ex8802.12  
 
ex8802.20  
 
ex8802.30  
 
ex8802.40  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S 
 
S 
 
S The scope of those subheading was narrowed because of the transfer 
of goods to the new heading 88.06 which has been created to provide 
for unmanned aircrafts  
8806.10  
 
 
 
 
 
8806.21  
 
 
 
8806.22  
 
 
 
8806.23  
 
 
 
8806.24  
 
 
 
8806.29  
 
 
 
 
 
 
8806.91  
 
 
 
8806.92  
 
 
 
8806.93  
 
 
 
8806.94  
 
 
 
8806.99  
 ex8802.11  
ex8802.12  
ex8802.20  
ex8802.30  
ex8802.40  
 
ex8802.11  
ex8802.20  
ex8525.80  
 
ex8802.11  
ex8802.20  
ex8525.80  
 
ex8802.11  
ex8802.20  
ex8525.80  
 
ex8802.11  
ex8802.20  
ex8525.80  
 
ex8802.11  
ex8802.12  
ex8802.20  
ex8802.30  
ex8802.40  
ex8525.80  
 
ex8802.11  
ex8802.20  
ex8525.80  
 
ex8802.11  
ex8802.20  
ex8525.80  
 
ex8802.11  
ex8802.20  
ex8525.80  
 
ex8802.11  
ex8802.20  
ex8525.80  
 
ex8802.11  
ex8802.12  
ex8802.20  
ex8802.30  
ex8802.40  
ex8525.80  Non-ag 
 
 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
Non-ag 
 
 
 
  C 
 
 
 
 
 
C 
 
 
 
C 
 
 
 
C 
 
 
 
C 
 
 
 
C 
 
 
 
 
 
 
C 
 
 
 
C 
 
 
 
C 
 
 
 
C 
 
 
 
C New heading 88.06 has been created to provide for unmanned aircraft 
(drones)  
 
 
 
 
 
 
  
8807.10  
 
8807.20  
 
8807.30  
 
8807.90  8803.10  
 
8803.20  
 
8803.30  
 
8803.90  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag R 
 
R 
 
R 
 
R O 
 
O 
 
O 
 
O New heading 88.07 has been created to provide for parts of unmanned 
aircraft (drones) of new heading 88.06, as well as parts of goods of 
headings 88.01 and 88.02. The latter were covered by heading 88.03, 
which has been deleted.  
 G/MA/410  
 
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Version  2017 
Version  Sector  Type  Cat Remarks  
8903.11  
8903.12  
8903.19  
 
8903.21  
8903.22  
8903.23  
 
8903.31  
8903.32  
8903.33  
 
8903.93  
8903.99  ex8903.10  
ex8903.10  
ex8903.10  
 
ex8903.91  
ex8903.91  
ex8903.91  
 
ex8903.92  
ex8903.92  
ex8903.92  
 
ex8903.99  
ex8903.99  Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag  S 
S 
S 
 
S 
S 
S 
 
S 
S 
S 
 
S 
S New subheadings 8903.1, 8903.2, 8903.3 and 8903.9 in heading 
89.03 to provide for inflatable boats, sailboats and motorboats  
9006.53  
 
9006.59  ex9006.51  
9006.53  
ex9006.51  
9006.52  
9006.59  Non-ag 
 
Non-ag 
 
 L 
 
L 
L C 
 
C Enlargement of the scope of subheading 9006.53 because of the 
deletion of subheadings 9006.51 and 9006.52 (cameras for roll films) 
due to low volume of trade.  
 
9018.90  ex9018.90  Non-ag 
  S Enlargement of the scope of subheadings 9022.21 and 9022.29 in 
order to cover apparatus based on the use of radiations other than X -
rays, alpha, beta or gamma radiations  
9021.10  
 
 
 
 
 
 
 
 
 
 
9021.29  
 9021.10  
ex7317.00  
ex7318.14  
ex7318.15  
ex7318.16  
ex7318.19  
ex7318.22  
ex7318.24  
ex7318.29  
ex8108.90  
 
9021.29  
ex7317.00  
ex7318.14  
ex7318.15  
ex7318.16  
ex7318.19  
ex7318.22  
ex7318.24  
ex7318.29  
ex8108.90  Non-ag 
 
 
 
 
 
 
 
 
 
 
Non-ag 
  C 
 
 
 
 
 
 
 
 
 
 
C The scope of subheading 9021.10 was enlarged because of the 
amendment to Note 2 (a) to Section XV to clarify the classification of 
base metals articles specially designed for use exclusively in implants 
in medicine, surgery, dentistry or veterinary science s  
9022.21  
 
 
9022.29  9022.21  
ex9018.90  
 
9022.29  
ex9018.90  Non-ag 
 
 
Non-ag  C 
 
 
C Enlargement of the scope of subheadings 9022.21 and 9022.29 in 
order to cover apparatus based on the use of radiations other than X -
rays, alpha, beta or gamma radiations  
9027.81  
 
9027.89  ex9027.80  
 
ex9027.80  Non-ag 
 
Non-ag  S 
 
S New subheading 9027.81 has been created to facilitate the monitoring 
and control of dual use items (Mass spectrometers).  
9114.90  9114.10  
9114.90  Non-ag 
 L M Deletion of subheading 9114.10 (Springs, including hair -springs) due 
to low volume of trade and transfer of goods to subheading 9114.90 
(Other clock or watch parts).  
9401.31  
 
9401.39  
 
9401.41  
 
9401.49  
 
9401.91  
 
9401.99  ex9401.30  
 
ex9401.30  
 
ex9401.40  
 
ex9401.40  
 
ex9401.90  
 
ex9401.90  Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag 
 
Non-ag  S 
 
S 
 
S 
 
S 
 
S 
 
S Subheadings 9401.30, 9401.40 and 9401.90 have been subdivided to 
provide separately for the products of these subheadings, of wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
coverage of wood species in order to get a better picture of trade 
patterns.  
9403.91  
 
9403.99  
 ex9403.90  
 
ex9403.90  Non-ag 
 
Non-ag  S 
 
S Subheading 9403.90 has been subdivided to provide separately for the 
products of this subheading, of wood.  
 
Amendment adopted as a result of the FAO proposal to enhance the 
coverage of wood species in order to get a better picture of trade 
patterns.  
9404.40  
 
9404.90  ex9404.90  
 
ex9404.90  Non-ag 
 
Non-ag  S 
 
S Creation of new subheading 9404.40 to provide separately for quilts, 
bedspreads, eiderdowns and duvets, to facilitate application of the 
rules of origin.  
 G/MA/410  
 
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  2022 
Version  2017 
Version  Sector  Type  Cat Remarks  
9405.11  
9405.19  
 
9405.21  
9405.29  
 
9405.31  
9405.39  
 
9405.41  
9405.42  
9405.49  
 
9405.61  
9405.69  
 
9405.99  ex9405.10  
ex9405.10  
 
ex9405.20  
ex9405.20  
 
ex9405.30  
ex9405.30  
 
ex9405.40  
ex9405.40  
ex9405.40  
 
ex9405.60  
ex9405.60  
 
ex9405.99  Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag 
Non-ag 
 
Non-ag  S 
S 
 
S 
S 
 
S 
S 
 
S 
S 
S 
 
S 
S 
 
S Subheadings 9405.10 to 9405.40 and 9405.60 have been subdivided 
to provide separately for light -emitting diode (LED) products.  
 
At the same time, subheading 9405.41 has been created to provide 
separately for solar energy LED products (IRENA).  
 
The scope o f subheading 9405.99 was narrowed because of the 
creation of new subheading 8539.51 and the consecutive transfer of 
parts to 8539.90.  
 
9406.20  
 
9406.90  ex9406.90  
 
ex9406.90  Non-ag 
 
Non-ag  S 
 
S Creation of new subheading 9404.20 to provide separately for modular 
building units of steel, specified in Note 4 to Chapter 94.  
9508.21  
9508.22  
9508.23  
9508.24  
9508.25  
9508.26  
9508.29  
 
9508.30  
 
9508.40  ex9508.90  
ex9508.90  
ex9508.90  
ex9508.90  
ex9508.90  
ex9508.90  
ex9508.90  
 
ex9508.90  
 
ex9508.90  Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
Non-ag 
 
Non-ag  
 
Non-ag  S 
S 
S 
S 
S 
S 
S 
 
S 
 
S The structure of heading 95.08 has been redrafted to provide 
separately, in addition to t ravelling circuses and travelling menageries , 
for amusement park rides and water park amusements, fairground 
amusements, and traveling theatres.  
 
9701.21  
9701.22  
9701.29  
 
9701.91  
9701.92  
9701.99  ex9701.10  
ex9701.90  
ex9701.90  
 
ex9701.10  
ex9701.90  
ex9701.90  Non-ag 
Non-ag 
Non-ag 
 
Non-ag  
Non-ag 
Non-ag  S 
S 
S 
 
S 
S 
S Subheadings 9701.10 and 9701.90 have been subdivided to provide 
separately for cultural articles based on the 100 -year age criterion, to 
facilitate the monitoring their global trade and countering illicit trade 
and trafficking in cultural articles.  
 
At the same time, creation of new subheadings 9701.22 and 9701.92 
to provide separately for mosaics of the kind to be cultural articles.  
9702.10  
 
9702.90  ex9702.00  
 
ex9702.00  Non-ag 
 
Non-ag 
  S 
 
S Heading 97.02 has been subdivided to provide separately for cultural 
articles based on the 100 -year age criterion, to facilitate the 
monitoring their global trade and countering illicit trade and trafficking 
in cultural articles.  
9703.10  
 
9703.90  ex9703.00  
 
ex9703.00  Non-ag 
 
Non-ag 
  S 
 
S Heading 97.03 has been subdivided to provide separately for cultural 
articles based on the 100 -year age criterion, to facilitate the 
monitoring their global trade and countering illicit trade and trafficking 
in cultural articles.  
9705.10  
 
9705.21  
9705.22  
9705.29  
 
9705.31  
9705.39  ex9705.00  
 
ex9705.00  
ex9705.00  
ex9705.00  
 
ex9705.00  
ex9705.00  Non-ag 
 
Non-ag 
Non-ag 
Non-ag  
 
Non-ag 
Non-ag  S 
 
S 
S 
S 
 
S 
S 
 Heading 97.05 has been subdivided to provide separately for different 
categories of cultural articles, to facilitate the monitoring their global 
trade and countering illicit trade and trafficking in cultural articles.  
9706.10  
 
9706.90  ex9706.00  
 
ex9706.00  Non-ag 
 
Non-ag  S 
 
S Heading 97.06 has been subdivided to provide separately based on the 
250-year age criterion, to facilitate the monitoring their global trade 
and countering illicit trade and trafficking in cultural articles.  
 
__________