G/RO/W/111
 Page 477 
Negotiating Text for Chapters 86-90 
 
Harmonization Work Program 
 
 
HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
Chapter 86 Railway or tramway locomotives, 
rolling-stock and parts thereof;  railway or tramway track fixtures and fittings and parts thereof;  mechanical (including electro-mechanical) traffic 
signalling equipment of all kinds As specified for heading or subheading   
86.01 Rail locomotives powered from an 
external source of electricity or by 
electric accumulators. CTH CTH, 
except from 
heading 
86.07;  or 35% value-added-rule   
8601.10 - Powered from an external source of 
electricity As specified for heading    
8601.20 - Powered by electric accumulators    
86.02 Other rail locomo tives;  locomotive 
tenders. CTH CTH, 
except from heading 
86.07;  or 
35% value-added rule  
8602.10 - Diesel-electric locomotives As specified for heading    
8602.90 - Other     
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Page 478 HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
86.03 Self-propelled railway or tramway 
coaches, vans and trucks, other than those of heading No. 86.04. CTH CTH, 
except from heading 86.07;  or 35% value-
added rule  
8603.10 - Powered from an external source of 
electricity As specified for heading    
8603.90 - Other    
86.04 Railway or tramway maintenance or 
service vehicles, whether or not self-
propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). CTH CTH, 
except from 
heading 86.07;  or 35% value-added rule  
86.05 Railway or tramway passenger coaches, 
not self-propelled;  luggage vans, post office coaches and other special 
purpose railway or tramway coaches, 
not self-propelled (excluding those of heading No. 86.04) CTH CTH, 
except from heading 
86.07; or 
35% value-added rule  
86.06 Railway or tramway goods vans and 
wagons, not self-propelled. CTH CTH, 
except from heading 86.07;  or 35% value-
added rule  
8606.10 - Tank wagons and the like As specified for heading    
8606.20 - Insulated or refrigerated vans and 
wagons, other than those of subheading No. 8606.10     
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 Page 479HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
8606.30 - Self-discharging vans and wagons, other 
than those of subheading No. 8606.10 or 8606.20    
 - Other:    
8606.91 --   Covered and closed    
8606.92 --   Open, with non-removable sides of a 
height exceeding 60 cm    
8606.99 --   Other    
86.07 Parts of railway or tramway 
locomotives or rolling-stock. As specified for subheading and split 
subheading  CTH  
 - Bogies, bissel-bogies, axles and wheels, 
and parts thereof:    
8607.11 --   Driving bogies and bissel-bogies CTSH   
8607.12 --   Other bogies and bissel-bogies CTSH   
8607.19 --   Other, including parts As specified for split subheading    
ex8607.19(a) --   Axle and wheel assembly  CTSHS   
ex8607.19(b) --   Other  CTH   
 - Brakes and parts thereof:    
8607.21 --   Air brakes and parts thereof As specified for split subheading    
ex8607.21(a) --   Air brakes  CTSHS   
ex8607.21(b) --   Other  CTH   
8607.29 --   Other As specified for split subheading    
ex8607.29(a) --   Other brakes  CTSHS   
ex8607.29(b) --   Other  CTH   
8607.30 - Hooks and other coupling devices, 
buffers, and parts thereof As specified for split subheading    
ex8607.30(a) - Hooks and other coupling devices, 
buffers  CTSHS   
ex8607.30(b) - Other  CTH   
 - Other:    
8607.91 --   Of locomotives As specified for split subheading    
ex8607.91(a) --   Other parts of locomotives  CTSHS    
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Page 480 HS Code 
Number Description of goods Primary Rules Comments 
A B C D E 
ex8607.91(b) --   Other  CTH   
8607.99 --   Other CTSH   
86.08 
 Railway or tramway track fixtures and 
fittings;   mechanical (including electro-mechanical) signalling, safety or traffic 
control equipment for railways, 
tramways, roads, inland waterways, parking facilities, port installations or airfields;  parts of the foregoing. As specified for split heading  CTH;  or 
35% value-added rule   
ex 86.08(a)  Railway or tramway track fixtures and 
fittings;   mechanical (including electro-
mechanical) signalling, safety or traffic 
control equipment for railways, tramways, 
roads, inland waterways, parking 
facilities, port installations or airfields  CTHS   
ex 86.08(b)  Other  CTH   
86.09 
 Containers (including containers for 
the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. CTH, except from headings 73.09 or 73.10 CTH, except 
from headings 73.09 or 73.10  
  
   G/RO/W/111
 Page 481CHAPTER 87 
  
HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
Chapter 87 Vehicles other than railway or tramway 
rolling-stock, and parts and accessories 
thereof  As specified for heading or subheading   
87.01  Tractors (other than tractors of 
heading No. 87.09).  CTH [35 or 45]% 
value-added 
rule  
8701.10 - Pedestrian controlled tractors As specified for heading    
8701.20 - Road tractors for semi-trailers    
8701.30 - Track-laying tractors    
8701.90 - Other    
87.02  Motor vehicles for the transport of ten 
or more persons, including the driver.  CTH 
 [35 or 45]% 
value-added rule  
8702.10 - With compression-ignition internal 
combustion piston engine (diesel or semi-diesel) As specified for heading    
8702.90 - Other    
87.03  Motor cars and other motor vehicles 
principally designed for the transport of persons (other than those of heading No. 87.02, including station wagons and 
racing cars.  CTH 
 [35 or 45]% 
value-added rule 
  
8703.10 - Vehicles specially designed for 
travelling on snow;  golf cars and similar 
vehicles As specified for heading    
 - Other vehicles, with spark-ignition 
internal combustion reciprocating piston 
engine:     
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Page 482 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8703.21 --   Of a cylinder capacity not exceeding 
1,000 cc    
8703.22 --   Of a cylinder capacity exceeding 
1,000 cc but not exceeding 1,500 cc    
8703.23 --   Of a cylinder capacity exceeding 
1,500 cc but not exceeding 3,000 cc    
8703.24 --   Of a cylinder capacity exceeding 
3,000 cc    
 - Other vehicles, with 
compression-ignition internal combustion piston engine (diesel or semi-diesel):    
8703.31 --   Of a cylinder capacity not exceeding 
1,500 cc    
8703.32 --   Of a cylinder capacity exceeding 
1,500 cc but not exceeding 2,500 cc    
8703.33 --   Of a cylinder capacity exceeding 
2,500 cc    
8703.90 - Other    
87.04  Motor vehicles for the transport of 
goods.  CTH 
 [35 or 45]% 
value-added rule  
8704.10 - Dumpers designed for off-highway use As specified for heading    
 - Other, with compression-ignition 
internal combustion piston engine (diesel 
or semi-diesel):    
8704.21 --   g.v.w. not exceeding 5 tonnes    
8704.22 --   g.v.w. exceeding 5 tonnes but not 
exceeding 20 tonnes    
 - Other, with spark-ignition internal 
combustion piston engine:    
8704.31 --   g.v.w. not exceeding 5 tonnes    
8704.32 --   g.v.w. exceeding 5 tonnes    
8704.90 - Other     
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 Page 483HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
87.05  Special purpose motor vehicles, other 
than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-
mixer lorries, road sweeper lorries, 
spraying lorries, mobile workshops, mobile radiological units).  CTH 
 [35 or 45]% 
value-added rule   
8705.10 -   Crane lorries As specified for heading    
8705.20 -    Mobile drilling derricks    
8705.30 - Fire fighting vehicles    
8705.40 - Concrete-mixer lorries    
8705.90 - Other    
87.06  Chassis fitted with engines, for the 
motor vehicles of headings Nos. 87.01 to 
87.05  CTH CTH, 
except from 
heading 
87.08;  or 35% value added rule  
87.07  Bodies (including cabs), for the motor 
vehicles of headings Nos. 87.01 to 87.05.  CTH 
 CTH, 
except from heading 87.08;  or 35% value 
added rule  
8707.10 - For the vehicles of heading No. 87.03 As specified for heading    
8707.90 - Other    
87.08  Parts and accessories of the motor 
vehicles of headings Nos. 87.01 to 87.05.  As specified for split heading  CTH;  or 
35% value 
added rule  
ex87.08(a) bumpers CTHS    
  G/RO/W/111 
Page 484 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
 ex87.08(b)  airbag systems (including inflators and 
modules) CTHS   
 ex87.08(c) body assemblies CTHS   
ex87.08(d)  brakes and servo-brakes CTHS   
ex87.08(e)  gear boxes and similar gear assemblies CTHS   
 ex87.08(f) axles, whether or not provided with other  
transmission components CTHS   
 ex87.08(g) wheels CTHS   
ex87.08(h) - suspension shock absorbers CTHS   
 ex87.08(ij) vehicle suspension assemblies CTHS   
 ex87.08(k) radiators CTHS   
 ex87.08(l) silencers and exhaust pipes CTHS   
 ex87.08(m)  clutches CTHS   
ex87.08(n) steering wheels, steering columns and 
steering boxes CTHS   
ex87.08(o) handle bar assemblies CTHS   
ex87.08(p) chassis or frame assemblies CTHS   
ex87.08(q)  safety belts CTHS   
ex87.08(r) fuel tanks CTHS   
ex87.08(s) base metal goods prepared for finishing 
by removal of metal or by bending, hammering, pressing, stamping or similar forming process CTH   
ex87.08(t) other CTH, or from ex87.08 (s)   
8708.10 - Bumpers and parts thereof As specified for split heading   
 - Other parts and accessories of bodies 
(including cabs):    
8708.21 --   Safety seat belts    
8708.29 --   Other    
 - Brakes and servo-brakes and parts 
thereof:    
8708.31 --   Mounted brake linings    
8708.39 --   Other     
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 Page 485HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8708.40 - Gear boxes    
8708.50 - Drive-axles with differential, whether or 
not provided with other transmission 
components    
8708.60 - Non-driving axles and parts thereof    
8708.70 - Road wheels and parts and accessories 
thereof    
8708.80 - Suspension shock-absorbers    
 - Other parts and accessories    
8708.91 --   Radiators    
8708.92 --   Silencers and exhaust pipes    
8708.93 --   Clutches and parts thereof    
8708.94 --   Steering wheels, steering columns and 
steering boxes    
8708.99 --   Other    
87.09  Works trucks, self-propelled, not fitted 
with lifting or handling equipment, of the type used in factories, warehouses, 
dock areas or airports for short 
distance transport of goods;  tractors of the type used on railway station platforms;  parts of the foregoing vehicles.  As specified for split heading  CTH;  or 
35% value added rule  
ex87.09(a) Works trucks, self-propelled, not fitted 
with lifting or handling equipment, of the 
type used in factories, warehouses, dock 
areas or airports for short distance 
transport of goods;  tractors of the type 
used on railway station platforms;  chassis 
fitted with engines  CTHS   
ex87.09(b) Goods enumerated in Legal Note 2 to this 
Chapter  CTHS   
ex87.09(c) Other  CTH    
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Page 486 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8709.11 --   Electrical As specified for split heading    
8709.19 --   Other     
8709.90 - Parts     
87.10 Tanks and other armoured fighting 
vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. As specified for split heading  
 CTH;  or 
35% value added rule  
ex87.10(a) Vehicles  CTHS   
ex87.10(b) Parts  CTHS   
ex87.10(c) Parts of parts  CTH   
87.11 Motorcycles (including mopeds) and 
cycles fitted with an auxiliary motor, with or without side-cars;  side-cars. CTH CTH; or 
35% value added rule 
  
8711.10 - With reciprocating internal combustion 
piston engine of a cylinder capacity not 
exceeding 50cc As specified for heading    
8711.20 - With reciprocating internal combustion 
piston engine of a cylinder capacity 
exceeding 50 cc but not exceeding 250 cc    
8711.30 - With reciprocating internal combustion 
piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc    
8711.40 - With reciprocating internal combustion 
piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc     
8711.50 - With reciprocating internal combustion 
piston engine of a cylinder capacity 
exceeding 800 cc    
8711.90 - Other     
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 Page 487HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
87.12 Bicycles and other cycles (including 
delivery tricycles), not motorised. CTH CTH, 
except from heading 87.14 ; or 35% value 
added rule  
87.13 Invalid carriages, whether or not 
motorised or otherwise mechanically 
propelled. CTH CTH, 
except from 
heading 87.14;  or 35% value added rule  
8713.10 - Not mechanically propelled As specified for heading    
8713.90 - Other    
87.14  Parts and accessories of vehicles of 
headings Nos. 87.11 to 87.13.  As specified for split heading  CTH;  or 
35% value added rule  
ex87.14(a) Chassis and frames for the goods of 
headings 87.11 to 87.14;  goods 
enumerated in Legal Note 2 to this 
Chapter  CTHS    
ex87.14(b) Other  CTH   
 -Of motorcycles (including mopeds): As specified for split heading   
8714.11 --   Saddles    
8714.19 --   Other    
8714.20 - Of invalid carriages    
 - Other:    
8714.91 --   Frames and forks, and parts thereof    
8714.92 --   Wheel rims and spokes    
8714.93 --   Hubs, other than coaster braking hubs 
and hub brakes, and free-wheel sprocket-wheels     
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Page 488 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8714.94 --   Brakes, including coaster braking hubs 
and hub brakes, and parts thereof    
8714.95 --   Saddles    
8714.96 --   Pedals and crank-gear, and parts 
thereof    
8714.99 --    Other    
87.15 Baby carriages and parts thereof. As specified for split heading  CTH;  or 
35% value 
added rule  
ex87.15(a) Baby carriages  CTHS    
ex87.15(b) Parts of baby carriages  CTH    
87.16  Trailers and semi-trailers;  other 
vehicles, not mechanically propelled;  
parts thereof.  As specified for subheadinG  CTH;  or 
35% value 
added rule  
8716.10 - Trailers and semi-trailers of the caravan 
type, for housing or camping CTSH   
8716.20 - Self-loading or self-unloading trailers 
and semi-trailers for agricultural purposes CTSH   
 - Other trailers and semi-trailers for the 
transport of goods:    
8716.31 --   Tanker trailers a nd tanker semi-trailers CTSH   
8716.39 --   Other CTSH   
8716.40 - Other trailers a nd semi-trailers CTSH   
8716.80 - Other vehicles CTSH   
8716.90 - Parts CTH   
  
   G/RO/W/111
 Page 489CHAPTER 88 
  
HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
Chapter 88 Aircraft, spacecraft, and parts thereof As specified for heading or subheading   
88.01 Balloons and dirigibles;   gliders, hang 
gliders and other non-powered aircraft. CTH 
 CTH, except 
from heading 88.03;  or 35% 
value-added 
rule  
8801.10 - Gliders and hang gliders As specified for heading    
8801.90 - Other    
88.02 Other aircraft (for example, 
helicopters, aeroplanes);  spacecraft 
(including satellites) and suborbital and 
spacecraft launch vehicles. CTH CTH, except 
from heading 
88.03;  or 35% 
value-added   
 - Helicopters: As specified for heading    
8802.11 --   Of an unladen weight not exceeding 
2,000 kg    
8802.12 --   Of an unladen weight exceeding 2,000 
kg    
8802.20 - Aeroplanes and other aircraft, of an 
unladen weight not exceeding 2,000 kg    
8802.30 - Aeroplanes and other aircraft, of an 
unladen weight exceeding 2,000 kg but 
not exceeding 15,000 kg    
8802.40 - Aeroplanes and other aircraft, of an 
unladen weight exceeding 15,000 kg    
8802.60 - Spacecraft (including satellites) and 
suborbital and spacecraft launch vehicles    
88.03 Parts of goods of heading No. 88.01 or 
88.02. CTH CTH   
8803.10 - Propellers and rotors and parts thereof As specified for heading     
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Page 490 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
8803.20 - Under-carriages and parts thereof    
8803.30 - Other parts of aeroplanes or helicopters    
8803.90 - Other    
88.04 
 Parachutes (including dirigible 
parachutes and paragliders) and rotochutes;  parts thereof and accessories thereto. CTH 
 CTH, or 35% 
value-added rule  
88.05 Aircraft launching gear;  deck-arrestor 
or similar gear;  ground flying trainers;  parts of the foregoing articles. As specified for split subheading  CTH, or 35% 
value added rule  
8805.10 - Aircraft launching gear and parts 
thereof;  deck-arrestor or similar gear and parts thereof As specified for split subheading    
ex8805.10(a) - Aircraft launching gear;   deck-arrestor 
or similar gear  CTSHS   
ex8805.10(b)  - Other  CTH   
8805.20 - Ground flying trainers and parts thereof As specified for split subheading l    
ex8805.20(a) - Ground flying trainers  CTSHS   
ex8805.20(b) - Other  CTH   
  
   G/RO/W/111
 Page 491CHAPTER 89 
  
HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
Chapter 89 Ships, boats and floating structures As specified for heading or subheading   
89.01 Cruise ships, excursion boats, ferry-
boats, cargo ships, barges and similar vessels for the transport of persons or 
goods. CTH CTH;  or 35% 
value-added rule   
8901.10 - Cruise ships, excursion boats and similar 
vessels principally designed for the 
transport of persons;  ferry-boats of all 
kinds As specified for heading    
8901.20 - Tankers    
8901.30 - Refrigerated vessels, other than those of 
subheading No. 8901.20    
8901.90 - Other vessels for the transport of goods 
and other vessels for the transport of both persons and goods    
89.02 Fishing vessels;  factory ships and other 
vessels for processing or preserving fishery products. CTH CTH;  or 35% 
value added rule  
89.03 Yachts and other vessels for pleasure or 
sports;  rowing boats and canoes. CTH CTH;  or 35% 
value added rule  
8903.10 -  Inflatable As specified for heading    
 - Other:    
8903.91 --   Sailboats, with or without auxiliary 
motor    
8903.92 --   Motorboats, other than outboard 
motorboats    
8903.99 --   Other     
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Page 492 HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
89.04 Tugs and pusher craft. CTH CTH;  or 35% 
value added rule  
89.05 Light-vessels, fire-floats, dredgers, 
floating cranes, and other vessels the navigability of which is subsidiary to their main function;  floating docks;  
floating or submersible drilling or 
production platforms. CTH CTH;  or 35% 
value added rule  
8905.10 - Dredgers As specified for heading    
8905.20 - Floating or submersible drilling or 
production platforms    
8905.90 -  Other    
89.06 Other vessels, including warships and 
lifeboats other than rowing boats. As specified for split heading  CTH;  or 35% 
value added rule  
ex 89.06(a)  Hulls  CTH   
ex 89.06(b)  Other  CTHS   
89.07 Other floating structures (for example, 
rafts, tanks, coffer-dams, landing-stages, buoys and beacons). CTH 
 CTH;  or 35% 
value added rule  
8907.10 - Inflatable rafts As specified for heading    
8907.90 - Other     
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 Page 493HS Code 
number Description of goods Primary Rules  Comments  
A B C  D E 
89.08 
 Vessels and other floating structures 
for breaking up. The  country of origin of the goods of this 
heading shall be the country of origin of the vessels and other floating structures prior to being classified in this heading The country of 
origin of the goods of this heading shall be the country 
of origin of the 
vessels and other floating structures prior to being 
classified in 
this heading   
  
  G/RO/W/111 
Page 494 CHAPTER 90 
  
HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
Chapter 90 Optical, photographic, 
cinematographic, measuring, checking, 
precision, medical or surgical 
instruments and apparatus;  parts and accessories thereof  As specified for heading or subheading   
90.01  Optical fibres and optical fibre 
bundles;  optical fibre cables other than those of heading No. 85.44;  sheets and plates of polarising material;  lenses (including contact lenses), prisms, 
mirrors and other optical elements, of 
any material, unmounted, other than such elements of glass not optically worked.  As specified for subheading and split 
subheading  CTH, or  35% 
value-added rule  
9001.10 - Optical fibres, optical fibre bundles and 
cables As specified for split subheading    
ex9001.10(a) Optical fibres  CTH   
ex9001.10(b) Optical fibre bundles  CTH   
ex9001.10(c) Optical fibre cables  CTSHS   
9001.20 - Sheets and plates of polarising material CTH   
9001.30 - Contact lenses CTH   
9001.40 - Spectacle lenses of glass CTH   
9001.50 - Spectacle lenses of other materials CTH   
9001.90  - Other  CTH    
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 Page 495HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
90.02  Lenses, prisms, mirrors and other 
optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically 
worked.  As specified for subheading  CTH;  or 35% 
value added rule  
 - Objective lenses:    
9002.11 
 --   For cameras, projectors or 
photographic enlargers or reducers CTH, provided at least two goods of heading 
90.01 are mounted   
9002.19 --   Other CTH   
9002.20 - Filters CTH   
9002.90 - Other CTH   
90.03  Frames and mountings for spectacles, 
goggles or the like, and parts thereof.  As specified for subheading  As specified 
for subheading   
 - Frames and mountings: CTSH, except from more than one of: fronts  
or temples of subheading 9003.90 or change from blanks CTSH, except 
from more than one of: 
fronts  or  
  Subsidiary rule :  the country of origin of the 
good will be the country of origin of the 
front. temples of 
subheading 
9003.90 or 
change from blanks;  or 35% value-added rule  
9003.11 --   Of plastics    
9003.19 --   Of other materials    
9003.90 - Parts CTH CTH;  or 35% 
value added rule   
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Page 496 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
90.04  Spectacles, goggles and the like, 
corrective, protective or other.  CTH, except from more than one of: lenses 
(90.01);  or frames (90.03) CTH, except 
from subheading 9001.40, 9001.50 or 
heading 90.03;  
or 35% value-added rule  
9004.10 - Sunglasses As specified for  heading    
9004.90 - Other    
90.05  Binoculars, monoculars, other optical 
telescopes, and mountings therefor;  other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy.  As specified for subheading  CTH;  or 35% 
value-added rule  
9005.10 - Binoculars CTSH   
9005.80 - Other instruments CTSH   
9005.90 - Parts and accessories (including 
mountings) CTH   
90.06  Photographic (other than 
cinematographic) cameras;   
photographic flashlight apparatus and 
flashbulbs other than discharge lamps of heading No. 85.39.  As specified for subheading  CTH;  or 35% 
value-added 
rule  
9006.10 - Cameras of a kind used for preparing 
printing plates or cylinders CTSH   
9006.20 
 - Cameras of a kind used for recording 
documents on microfilm, microfiche or other microforms CTSH    
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 Page 497HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
9006.30 
 - Cameras specially designed for 
underwater use, for aerial survey or for medical or surgical examination of internal organs;  comparison cameras for forensic or criminological purposes CTSH   
9006.40 
 - Instant print cameras 
- Other cameras: CTSH   
9006.51 
 --   With a through-the-lens viewfinder 
(single lens reflex (SLR)), for roll film of a width not exceeding 35 mm CTSH   
9006.52 
 --   Other, for roll film of a width less than 
35 mm CTSH   
9006.53 
 --   Other, for roll film of a width of 
35 mm CTSH   
9006.59 --   Other CTSH   
 - Photographic flashlight apparatus and 
flashbulbs: CTSH   
9006.61 --   Discharge lamp ("electronic") 
flashlight apparatus CTSH   
9006.62 --   Flashbulbs, flashcubes and the like CTSH   
9006.69 --   Other CTSH   
 - Parts and accessories: CTSH   
9006.91 --   For cameras CTH   
9006.99 --   Other CTH   
90.07  Cinematographic cameras and 
projectors, whether or not incorporating sound recording or reproducing apparatus.  As specified for subheading  CTH;  or 35% 
value added rule  
 - Cameras:    
9007.11 
 --   For film of less than 16 mm width or 
for double-8 mm film CTSH   
9007.19 --   Other CTSH   
9007.20 - Projectors CTSH    
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Page 498 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
 - Parts and accessories:    
9007.91 --   For cameras CTH   
9007.92 --   For projectors CTH   
90.08  Image projectors, other than 
cinematographic;  photographic (other than cinematographic) enlargers and reducers.  As specified for subheading  CTH;  or 35% 
value added rule  
9008.10 - Slide projectors CTSH   
9008.20 - Microfilm, microfiche or other 
microform readers, whether or not capable of producing copies CTSH   
9008.30 - Other image projectors CTSH   
9008.40 - Photographic (other than 
cinematographic) enlargers and reducers CTSH   
9008.90 - Parts and accessories CTH   
90.09  Photo-copying apparatus incorporating 
an optical system or of the contact type and thermo-copying apparatus.  As specified for subheading and split 
subheading  CTH;  or 35% 
value added rule  
 - Electrostatic photo-copying apparatus:    
9009.11 - Operating by reproducing the original 
image directly onto the copy (direct process) CTSH   
9009.12 --   Operating by reproducing the original 
image via an intermediate onto the copy 
(indirect process) CTSH   
 - Other photo-copying apparatus:    
9009.21 --   Incorporating an optical system CTSH   
9009.22 --   Of the contact type CTSH   
9009.30 - Thermo-copying apparatus CTSH   
9009.90 - Parts and accessories As specified for split subheading     
   G/RO/W/111
 Page 499HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
ex9009.90(a) --   Cartridge, sorter, feeder, paper 
cassette, paper deck, cassette pedestal, 
editor, film projector and film scanner  CTSHS   
ex9009.90(b) --   Other  CTH   
90.10  Apparatus and equipment for 
photographic (including cinematographic) laboratories 
(including apparatus for the projection 
or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this Chapter;  negatoscopes;  projection screens.  As specified for subheading  CTH;  or 35% 
value-added rule  
9010.10 - Apparatus and equipment for 
automatically developing photographic 
(including cinematographic) film or paper 
in rolls or for automatically exposing developed film to rolls of photographic paper CTSH   
 - Apparatus for the projection or drawing 
of circuit patterns on sensitised semiconductor materials:    
9010.41 --   Direct write-on-wafer apparatus CTSH   
9010.42 --   Step and repeat aligners CTSH   
9010.49 --   Other CTSH   
9010.50 - Other apparatus and equipment for 
photographic (including cinematographic) laboratories;  negatoscopes    
9010.60 - Projection screens CTSH   
9010.90 - Parts and accessories CTH    
  G/RO/W/111 
Page 500 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
90.11  Compound optical microscopes, 
including those for photomicrography, cinephotomicrography or microprojection.  As specified for subheading  CTH;  or 35% 
value added rule  
9011.10 - Stereoscopic microscopes CTSH   
9011.20 - Other microscopes, for 
photomicrography, cinephotomicrography or microprojection CTSH   
9011.80 - Other microscopes CTSH   
9011.90 - Parts and accessories CTH   
90.12  Microscopes other than optical 
microscopes;   diffraction apparatus.  As specified for subheading  CTH;  or 35% 
value added rule  
9012.10 - Microscopes other than optical 
microscopes and diffraction apparatus CTSH   
9012.90 - Parts and accessories CTH   
90.13  Liquid crystal devices not constituting 
articles provided for more specifically in other headings;  lasers, other than laser diodes;  other optical appliances and instruments, not specified or 
included elsewhere in this Chapter.  As specified for subheading and split 
subheading  CTH;  or 35% 
value added rule  
9013.10 - Telescopic sights for fitting to arms;  
periscopes;   telescopes designed to form 
parts of machines, appliances, instruments 
or apparatus of this Chapter or Section XVI  CTSH   
9013.20 - Lasers, other than laser diodes CTSH   
9013.80 - Other devices, appliances and 
instruments    
9013.90 - Parts and accessories As specified for split subheading    
ex9013.90(a) LCD Panel  CTSHS     
   G/RO/W/111
 Page 501HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
ex9013.90(b) Back Light Unit  CTSHS    
ex9013.90(c) Other  CTH    
90.14  Direction finding compasses;  other 
navigational instruments and appliances.  As specified for subheading  CTH;  or 35% 
value added rule  
9014.10 - Direction finding compasses CTSH   
9014.20 - Instruments and appliances for 
aeronautical or space navigation (other 
than compasses)    
9014.80 - Other instruments and appliances    
9014.90 - Parts and accessories CTH   
90.15  Surveying (including 
photogrammetrical surveying), 
hydrographic, oceanographic, 
hydrological, meteorological or geophysical instruments and appliances, excluding compasses;  rangefinders.  As specified for subheading  CTH;  or 35% 
value added 
rule  
9015.10 - Rangefinders CTSH   
9015.20 - Theodolites and tacheometers CTSH   
9015.30 - Levels CTSH   
9015.40 - Photogrammetrical surveying 
instruments and appliances  CTSH   
9015.80 - Other instruments and appliances CTSH   
9015.90 - Parts and accessories CTH   
90.16 
 Balances of a sensitivity of 5 cg or better, 
with or without weights. As specified for split heading  CTH;  or 35% 
value added rule  
ex 90.16(a)  Balances of a sensitivity of 5 cg or better   CTHS    
ex 90.16(b)  Parts  CTH     
  G/RO/W/111 
Page 502 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
90.17  Drawing, marking-out or mathematical 
calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators);  instruments for 
measuring length, for use in the hand 
(for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.  As specified for subheading  CTH;  or 35% 
value added rule  
9017.10 - Drafting tables and machines, whether 
or not automatic  CTSH   
9017.20 - Other drawing, marking-out or 
mathematical calculating instruments CTSH   
9017.30 - Micrometers, callipers and gauges CTSH   
9017.80 - Other instruments CTSH   
9017.90 - Parts and accessories CTH   
90.18  Instruments and appliances used in 
medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical 
apparatus and sight-testing 
instruments. As specified for subheading and split 
subheading  CTH;  or 35% 
value added rule  
 - Electro-diagnostic apparatus (including 
apparatus for functional exploratory 
examination or for checking physiological parameters):    
9018.11 --   Electro-cardiographs As specified for split subheading    
ex9018.11(a) Apparatus  CTSHS   
ex9018.11(b) Parts and accessories  CTH   
9018.12 --   Ultrasonic scanning apparatus As specified for split subheading    
ex9018.12(a) Ultrasonic scanning apparatus  CTSHS    
   G/RO/W/111
 Page 503HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
ex9018.12(b)  Parts  CTH   
9018.13 --   Magnetic resonance imaging 
apparatus As specified for split subheading    
ex9018.13(a) Magnetic resona nce imaging apparatus  CTSHS   
ex9018.13(b) Parts  CTH   
9018.14 --   Scintigraphic apparatus As specified for split subheading    
ex9018.14(a) Scintigraphic apparatus  CTSHS   
ex9018.14(b) Parts  CTH   
9018.19 --   Other As specified for split subheading    
ex9018.19(a) Apparatus  CTSHS   
ex9018.19(b) Parts  CTH   
9018.20 - Ultra-violet or infra-red ray apparatus As specified for split subheading    
ex9018.20(a) Ultra-violet or  infra-red ray apparatus  CTSHS   
ex9018.20(b) Parts  CTH   
 - Syringes, needles, catheters, cannulae 
and the like:    
9018.31 --   Syringes, with or without needles CTSH   
9018.32 --   Tubular metal needles and needles for 
sutures CTSH 
   
9018.39 --   Other As specified for split subheading    
ex9018.39(a) Other needles, catheters, cannulae and the 
like, used in medical, surgical, dental or 
veterinary sciences  CTSHS   
ex9018.39(b) 
 Parts and accessories of goods of 
subheading ex9018.39  CTH   
 - Other instruments and appliances, used 
in dental sciences:    
9018.41 - Dental drill engines, whether or not 
combined on a single base with other 
dental equipment As specified for split subheading     
  G/RO/W/111 
Page 504 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
ex9018.41(a) Dental drill engines, whether or not 
combined on a single base with other 
dental equipment  CTSHS   
ex9018.41(b) Parts  CTH   
9018.49 --   Other As specified for split subheading    
ex9018.49(a) 
 Instruments and appliances  
 CTSHS   
ex9018.49(b) Parts  CTH   
9018.50 - Other ophthalmic instruments and 
appliances As specified for split subheading    
ex9018.50(a) Other ophthalmic instruments and 
appliances  CTSHS   
ex9018.50(b) Parts  CTH   
9018.90 - Other instruments and appliances As specified for split subheading    
ex9018.90(a) 
 Other instruments and appliances  CTSHS   
ex9018.90(b) Parts  CTH    
90.19  Mechano-therapy appliances;  massage 
apparatus;  psychological aptitude-
testing apparatus;  ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.  As specified for split subheading  CTH;  or 35% 
value added 
rule  
9019.10 Mechano-therapy appliances;  massage 
apparatus;   psychological aptitude-testing apparatus As specified for split subheading    
ex9019.10(a) 
 Mechano-therapy appliances;  massage 
apparatus;  psychological aptitude-testing 
apparatus  CTSHS   
ex9019.10(b) Parts  CTH    
   G/RO/W/111
 Page 505HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
9019.20 - Ozone therapy, oxygen therapy, aerosol 
therapy, artificial respiration or other therapeutic respiration apparatus As specified for split heading    
ex9019.20(a) Ozone therapy, oxygen therapy, aerosol 
therapy, artificial respiration or other 
therapeutic respiration apparatus  CTSHS   
ex9019.20(b)  Parts  CTH   
90.20  Other breathing appliances and gas 
masks, excluding protective masks having neither mechanical parts nor 
replaceable filters.  As specified for split heading  CTH;  or 35% 
value added rule  
ex9020(a) 
 Other breathing appliances, etc., 
excluding parts  CTHS   
ex 9020(b) Parts  CTH    
90.21  Orthopaedic appliances, including 
crutches, surgical belts and trusses;  splints and other fracture appliances;  artificial parts of the body;  hearing 
aids and other appliances which are 
worn or carried, or implanted in the body, to compensate for a defect or disability.  As specified for subheading and split 
subheading  CTH;  or 35% 
value added rule  
 - Artificial joints and other orthopaedic or 
fracture appliances: As specified for split subheading    
9021.11 --   Artificial joints    
ex9021.11(a) Artificial joints, excluding parts  CTSHS   
ex9021.11(b) Parts  CTH   
9021.19 --   Other As specified for split subheading    
ex9021.19(a) Appliances  CTSHS   
ex9021.19(b) Parts  CTH   
 - Artificial teeth and dental fittings:    
9021.21 --   Artificial teeth As specified for split subheading     
  G/RO/W/111 
Page 506 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
ex9021.21(a) Artificial teeth  CTSHS   
ex9021.21(b) Parts and accessories of artificial teeth  CTH   
9021.29 --   Other As specified for split subheading   
ex9021.29(a) Dental fittings, other than artificial teeth  CTSHS   
ex9021.29(b) Parts and Accessories of Dental fittings  CTH   
9021.30 - Other artificial parts of the body As specified for split subheading    
ex9021.30(a) Other artificial parts of the body 
(including heart valves), excluding parts  CTSHS   
ex9021.30(b) Parts  CTH   
9021.40 - Hearing aids, excluding parts and 
accessories CTSH 
   
9021.50 - Pacemakers for stimulating heart 
muscles, excluding parts and accessories CTSH 
   
9021.90 - Other As specified for split subheading    
ex9021.90(a) Appliances  CTSHS   
ex9021.90(b)  Parts  CTH    
90.22  Apparatus based on the use of X-rays 
or of alpha, beta or gamma radiations, 
whether or not for medical, surgical, 
dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 
examination or treatment tables, chairs 
and the like.  As specified for subheading and split 
subheading  CTH;  or 35% 
value added 
rule  
 - Apparatus based on the use of X-rays, 
whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:    
9022.12 --   Cmputed tomography apparatus CTSH   
9022.13 --   Other, for dental uses CTSH    
   G/RO/W/111
 Page 507HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
9022.14 --   Other, for medical, surgical or 
veterinary uses CTSH   
9022.19 --   For other uses CTSH   
 - Apparatus based on the use of alpha, 
beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or 
radiotherapy apparatus:    
9022.21 --   For medical, surgical, dental or 
veterinary uses CTSH   
9022.29 --   For other uses CTSH   
9022.30 - X-ray tubes CTSH   
9022.90 - Other, including parts and accessories As specified for split subheading    
ex9022.90(a) Apparatus  CTSHS   
ex9022.90(b) Parts and accessories  CTH   
90.23  Instruments, apparatus and models, 
designed for demonstrational purposes (for example, in education or 
exhibitions), unsuitable for other uses.  As specified for split heading  CTH;  or 35% 
value added rule  
ex9023(a) Instruments, etc., excluding parts  CTHS   
ex9023(b) Parts  CTH    
90.24  Machines and appliances for testing the 
hardness, strength, compressibility, elasticity or other mechanical 
properties of materials (for example, 
metals, wood, textiles, paper, plastics).  As specified for subheading  CTH;  or 35% 
value added rule  
9024.10 - Machines and appliances for testing 
metals CTSH   
9024.80 - Other machines and appliances CTSH   
9024.90 - Parts and accessories CTH    
  G/RO/W/111 
Page 508 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
90.25  Hydrometers and similar floating 
instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these 
instruments.  As specified for subheading  CTH;  or 35% 
value added rule  
 - Thermometers and pyrometers, not 
combined with other instruments:    
9025.11 --   Liquid-filled, for direct reading CTSH   
9025.19 --   Other CTSH   
9025.80 - Other instruments    
9025.90 - Parts and accessories CTH   
90.26  Instruments and apparatus for 
measuring or checking the flow, level, pressure or other variables of liquids or 
gases (for example, flow meters, level 
gauges, manometers, heat meters), excluding instruments and apparatus of heading  No. 90.14, 90.15, 90.28 or 90.32.   As specified for subheading  CTH;  or 35% 
value added rule  
9026.10 - For measuring or checking the flow or 
level of liquids CTSH   
9026.20 - For measuring or checking pressure CTSH   
9026.80 - Other instruments or apparatus CTSH   
9026.90 - Parts and accessories CTH    
   G/RO/W/111
 Page 509HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
90.27  Instruments and apparatus for physical 
or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus);   instruments and 
apparatus for measuring or checking 
viscosity, porosity, expansion, surface tension or the like;  instruments and apparatus for measuring or checking quantities of heat, sound or light 
(including exposure meters);   
microtomes.  As specified for subheading and split 
subheading  CTH;  or 35% 
value added rule  
9027.10 - Gas or smoke analysis apparatus CTSH   
9027.20 - Chromatographs and electrophoresis 
instruments CTSH   
9027.30 - Spectrometers, spectrophotometers and 
spectrographs using optical radiations (UV, visible, IR) CTSH 
   
9027.40 - Exposure meters CTSH   
9027.50 - Other instruments and apparatus using 
optical radiations (UV, visible, IR) CTSH   
9027.80 - Other instruments and apparatus CTSH   
9027.90 - Microtomes;  parts and accessories As specified for split subheading   
ex9027.90(a) - Microtomes and accessories  CTSHS   
ex9027.90(b) Parts  CTH   
90.28  Gas, liquid or electricity supply or 
production meters, including 
calibrating meters therefor.  As specified for subheading  CTH;  or 35% 
value added 
rule  
9028.10 - Gas meters CTSH   
9028.20 - Liquid meters CTSH   
9028.30 - Electricity meters CTSH   
9028.90 - Parts and accessories CTH    
  G/RO/W/111 
Page 510 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
90.29  Revolution counters, production 
counters, taximeters, mileometers, pedometers and the like;   speed indicators and tachometers, other than those of heading No.90.14 or  90.15;  
stroboscopes.  As specified for subheading  CTH;  or 35% 
value added rule  
9029.10 - Revolution counters, production 
counters, taximeters, mileometers, 
pedometers and the like CTSH   
9029.20 - Speed indicators and tachometers;  
stroboscopes CTSH   
9029.90 - Parts and accessories CTH   
90.30  Oscilloscopes, spectrum analysers and 
other instruments and apparatus for measuring or checking electrical 
quantities, excluding meters of heading 
No.90.28;  instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations.  As specified for subheading  CTH;  or 35% 
value added rule  
9030.10 - Instruments and apparatus for measuring 
or detecting ionising radiations CTSH   
9030.20 - Cathode-ray oscilloscopes and 
cathode-ray oscillographs CTSH   
 - Other instruments and apparatus, for 
measuring or checking voltage, current, 
resistance or power, without a recording 
device:    
9030.31 --   Multimeters CTSH   
9030.39 --   Other CTSH    
   G/RO/W/111
 Page 511HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
9030.40 - Other instruments and apparatus, 
specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, 
psophometers) CTSH   
 - Other instruments and apparatus:    
9030.82 --   For measuring or checking 
semiconductor wafers or devices CTSH   
9030.83 --   Other, with a recording device CTSH   
9030.89 --   Other CTSH   
9030.90 - Parts and accessories CTH   
90.31  Measuring or checking instruments, 
appliances and machines, not specified 
or included elsewhere in this Chapter;  profile projectors.  As specified for subheading  CTH;  or 35% 
value added 
rule  
9031.10 - Machines for balancing mechanical parts CTSH   
9031.20 - Test benches CTSH   
9031.30 - Profile projectors     
 - Other optical instruments and 
appliances: CTSH   
9031.41 --   For inspecting semiconductor wafers 
or devices or for inspecting photomasks or reticles used in manufacturing 
semiconductor devices CTSH   
9031.49 --   Other CTSH   
9031.80 - Other instruments, appliances and 
machines CTSH   
9031.90 - Parts and accessories CTH   
90.32  Automatic regulating or controlling 
instruments and apparatus.  As specified for subheading  CTH;  or 35% 
value added rule  
9032.10 - Thermostats CTSH    
  G/RO/W/111 
Page 512 HS Code 
number Description of goods Primary Ruless  Comments  
A B C  D E 
9032.20 - Manostats CTSH   
 - Other instruments and apparatus:    
9032.81 --   Hydraulic or pneumatic CTSH   
9032.89 --   Other CTSH   
9032.90 - Parts and accessories CTH   
90.33  Parts and accessories (not specified or 
included elsewhere in this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 90. CTH CTH  
  
   G/RO/W/111
 Page 513CHAPTER 91 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
91.01  Wrist-watches, pocket-watches and 
other watches, including stop-watches, with case of precious metal or of metal 
clad with precious metal.  [CTH] 
   
91.02  Wrist-watches, pocket-watches and 
other watches, including stop-watches, 
other than those of heading No. 91.01.  [CTH] 
   
91.03  Clocks with watch movements, 
excluding clocks of heading No. 91.04.  [CTH] 
   
91.04  
 Instrument panel clocks and clocks of a 
similar type for vehicles aircraft, 
spacecraft or vessels.  [CTH] 
   
91.05  Other clocks.  [CTH] 
   
91.06  Time of day recording apparatus and 
apparatus for measuring, recording or 
otherwise indicating intervals of time, 
with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders).  [CTH] 
   
91.07  
 Time switches with clock or watch 
movement or with synchronous motor.  [CTH] 
   
91.08  Watch movements, complete and 
assembled.  CTH, except from ex 91.10 (b)  
   
91.09  Clock movements, complete and 
assembled.  CTH, except from ex 91.10 (b)  
    
  G/RO/W/111 
Page 514 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
91.10  Complete watch or clock movements, 
unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.  As specified for split heading    
ex 91.10(a) Complete watch or clock movements, 
unassembled; rough watch or clock 
movements  CTH except from heading 91.14   
ex 91.10(b) Complete watch or clock movements, 
partly assembled and incomplete watch or 
clock movements, assemb led, containing at 
least two of the following components on a 
common support: time reference device, 
device for converting the time reference 
for purposes of display, time setting 
mechanism or opto-electronic display  CTH ; or 
Change from split heading ex - 91.10 (a), 
   
ex 91.10(c) Other  CTH, except from heading 91.14   
91.11  Watch cases and parts thereof.  As specified for subheadings    
9111.10 - Cases of precious metal or of metal clad 
with precious metal CTH or change from blan ks to finished goods 
classified in the same subheading     
9111.20 - Cases of base meta l, whether or not gold- 
or silver-plated  CTH or change from blanks to finished 
goods classified in the same subheading    
9111.80 - Other cases CTH or change  from blanks to finished goods 
classified in the same subheading    
9111.90 - Parts CTH   
91.12  Clock cases and cases of a similar type 
for other goods of this Chapter, and 
parts thereof.  As specified for subheadings.  
   
9112.10 -  Cases of metal CTH or chan ge from blanks to finished goods 
classified in the same subheading    
9112.80 -  Other cases CTH or change  from blanks to finished goods 
classified in the same subheading     
   G/RO/W/111
 Page 515HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
9112.90 -  Parts CTH   
91.13  Watch straps, watch bands and watch 
bracelets, and parts thereof.  As specified for subheadings.    
9113.10 - Of precious metal or of metal clad with 
precious metal CTH or change from parts to finished goods 
classified in the same subheading    
9113.20 - Of base metal, whether or not gold- or 
silver-plated CTH or change from parts to finished goods 
classified in the same subheading    
9113.90 - Other CTH   
91.14  Other clock or watch parts.  CTH   
 G/RO/W/111 
Page 516  
 
  A. Primary Rules for Chapters 92 applicable to primary rules contained in Column C
 
 
1. Limitations on change in classification rules in the matrix .- Where satisfaction of the rules of 
this Chapter results solely fro m the following circumstances, origin shall be determined as 
indicated herein: 
 
(a) Goods obtained by disassembly  
A change of classification which results from the disassembly of goods shall not be 
considered as the change required by the rule  set forth in the matrix.  The country of 
origin of the parts recovered from the goods  shall be the country where the parts are 
recovered, unless the importer, exporter or  any person with a justifiable cause to 
determine the origin of parts demonstrates a nother country of origin on the basis of 
verifiable evidence such as origin marks on the part itself or documents.  
 
(b) Collection of parts  
Where a change in classification results from the application of HS General 
Interpretative Rule 2(a) with respect to co llections of parts that are presented as 
unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection.   
 
(c) Recertification or retesting
 
A change of classification which results from the recertification or retesting of the 
good shall not be considered as the change re quired by the rule set out in the matrix. 
 
(d) Assembly of the collection of parts  
Goods assembled from a collection of part s classified as the assembled good by 
application of General Interpretative Rule 2 shall have origin in the country of 
assembly, provided the assembly would have satisfied the primary rule for the good 
had each of the parts been presented separately and not as a collection. 
 2. Additional Primary Chapter Rule
 – When Chapter Rule 1 does not apply and the other 
primary rules in this Chapter are not met in th e last country of production, the following shall 
be applied in sequence: 
 
(e) Parts and accessories produced from blanks 
(1)  The country of origin of goods that are produced from blanks which, by 
application of the HS General Interpretativ e Rule 2(a), are classified in the same 
heading or subheading as the complete or finished goods, shall be the country in 
which the blank was finished provided finishing included configuring to final shape by the removal of material (other than mere ly by honing or polishing or both), or by 
forming processes such as bending, hammering, pressing or stamping. 
 
(f) When the good is produced from materials or components that changed classification 
but did not satisfy the primary rule applicable to the good, the country of origin of the 
good is the country that furnished all or the major portion of that material or component.  G/RO/W/111 
 Page 517 
 
 
  (g) The following rules apply only to goods classifiable under provisions for “parts” or 
“parts and accessories” and which are not described by name in the Harmonized System, applied in sequence. 
  (1) Goods produced by assembly of 5 or more parts(whether or not originating), 
other than parts provided for in rule A2 (c)(3) shall have origin in the country 
of assembly. 
 
  (2) Goods produced as a result of pr ocessing non-originating components other 
than parts provided for in rule A2(c)(3) into a device or apparatus capable of 
performing one or more new mechanical or electrical functions shall have 
origin in the country of such processing. 
   (3) The following parts shall not be counted for purposes of rule A2(c)(1) nor 
shall the operations described be deemed  to result in a new mechanical or 
electrical function for purposes of rule A2(c)(2):  
 
    (i) the attachment of machinery to a base;      (ii) the installation of machinery or apparatus into cabinets or 
similar encasements; 
 
    (iii) the attachment of parts of general use as defined in Note 2 to 
Section XVI of the Harmonized System or similar parts of plastic (Chapter 39) ; 
     (iv) the attachment of handles, dials, knobs, hand cranks, and 
other consumer-ope rated controls; 
     (v) the attachment of a power cord  or change of mains 
voltage/frequency by adding transformer, adapter or converter; 
 
    (vi) the installation of batteries, accumulators, sensors, 
thermostats or other articles not designed to become a permanent part of the good; 
     (vii) the attachment of accessories or parts (including printed 
circuits with components assembled thereon), which serve 
only to enhance the operation of the machine or device; 
     (viii) the addition of manua ls, warranty cards, certificates of 
conformance to standards (with or  without testing), or labels; 
 
  (ix) washing, cleaning; removal of dust, oxide, oil, paint or other 
coverings; 
     (x) simple painting and polishing operations;  
    (xi) affixing or printing marks, labels, logos and other 
distinguishing signs on products or their packaging;  or 
     (xii) the installation of software. G/RO/W/111 
Page 518  
 
   
B. Residual  Rules for Chapters 92 applic able to rules contained in Column C
 
 
 For purposes of Rule 3(d) of Appendix 2  the following residual rules shall be applied in 
sequence: 
 
1. For goods classifiable under provisions for “p arts” or “parts and accessories” and which are 
not described by name, the country of origin shall be the country of assembly provided the 
goods are produced by the assembly of two or more parts  (other than parts of general use, as 
defined in Note 2 to Section XV or similar parts of plastic (Chapter 39)), and one or more of 
the parts (other than parts of general use, as de fined in Note 2 to Section XV or similar parts 
of plastic (Chapter 39))  satisfies the requirements for origin in the country of assembly.  For 
purposes of this rule, the following parts sha ll not be counted nor shall the operations 
described be deemed to be origin conferring operations: 
 
(a) the attachment of machinery to a base; 
(b) the installation of machinery or apparatus into cabinets or similar encasements; 
(c) the attachment of parts of general use as defined in Note 2 to Section XV of the 
Harmonized System or similar parts of plastic (Chapter 39); 
(d) the attachment of handles, dials, knobs, hand cranks, and othe r consumer-operated 
controls; 
(e) the attachment of a power cord  or change of mains voltage/frequency by adding 
transformer, adapter or converter; 
(f) the installation of batteries, accumulators, sensors, thermostats or other articles not 
designed to become a permanent part of the good; 
(g) the attachment of accessories or parts (including printed circuits with components 
assembled thereon), which serve only to en hance the operation of the machine or 
device; 
(h) the addition of manuals, warranty cards, cer tificates of conformance to standards 
(with or without testing), or labels; 
(i) washing, cleaning; removal of dust, oxi de, oil, paint or other coverings; 
(j) simple painting and polishing operations; 
(k) affixing or printing marks, labels, logos a nd other distinguishing signs on products or 
their packaging;  or 
(l) the installation of software. 
2. When the good is produced from materials originating in a single country that did not undergo 
the change in classification or did not otherwi se satisfy the primary rule applicable to the 
good, the country of origin is the country in which those materials originated; 
 3. The country of origin shall be the country of origin of that  material (or functional element) 
that gives the good its essential character, to th e extent to which the principle of essential  G/RO/W/111 
 Page 519 
 
 
  character can be applied.  Otherwise, the country  of origin shall be the country in which the 
major portion of those materials originated , as determined on the basis of weight. 
 
C. Notes for Chapters 92 applicable to primary rules contained in Column D  
 
(a) Application of the value added rule  
 1. The term " x% value added rule " shall mean manufacture where the increase in value 
acquired as a result of working and processing, and if applicable, the incorporation of parts originating 
in the country of manufacture represents at least x%  of the ex-works price of the product. "X" is the 
percentage indicated for each heading. 
2. The term " ex-works price " shall mean the price to be paid for the product obtained to the 
manufacturer in whose undertaking the last working or processing is carried out (this price shall not 
include internal taxes which are, or may be , repaid when such product is exported); 
3. The term " value acquired as a result of working and processing and incorporation of 
parts originating in the country of manufacture " shall mean the increase in value resulting from 
the assembly itself, together with any preparator y, finishing and checking operations, and from the 
incorporation of any parts originating in the count ry where the operations in question were carried 
out, including profit and the general costs borne in that country as a result of the operations; 
4. The term " value of non-originating materials " means the customs value at the time of 
importation of the non-originating materials used, or , if this is not known and cannot be ascertained, 
the first ascertainable price paid for the materials in the country of importation. 
(b) Primary rules with regard to change in classification
 
 
1. Goods obtained by disassembly 
 A change of classification which results from the disassembly of goods shall not be 
considered as the change required by the rule set fort h in this Appendix.  The country of origin of the 
parts recovered from the goods shall be th e country where the parts are recovered. 
 
2. Collection of parts 
 Where a change in classification results from the application of HS General Interpretative 
Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another 
heading or subheading the individual parts shall reta in their origin prior to such collection.   
 
3. Recertification or retesting 
 A change of classification which results from the recertification or retesting of the good shall 
not be considered as the change required by the rule set out in this Appendix. 
 
4. Assembly of the collection of parts 
 Goods assembled from a collection of parts classi fied as the assembled good by application of 
General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly 
would have satisfied the primary rule for the good ha d each of the parts been presented separately and 
not as a collection. 
 G/RO/W/111 
Page 520  
 
  (c) Primary rules with regard to parts and accessories produced from blanks
 
 1. The country of origin of goods that are produced from blanks which, by application of the HS 
General Interpretative Rule 2(a), are classified in the same heading or subheading as the complete or 
finished goods, shall be the country in which th e blank was finished provided finishing included 
configuring to final shape by the removal of materi al (other than merely by honing or polishing or 
both), or by forming processes such as bending, hammering, pressing or stamping. 
 
  
   G/RO/W/111
 Page 521CHAPTER 92 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 92  Musical instruments;  parts and 
accessories of such articles   As specified for heading    
92.01  Pianos, including automatic pianos; 
harpsichords and other keyboard 
stringed instruments.  [CTH] 
  [CTH except 
from 92.09;  
or 35% value 
added rule]   
92.02  Other string musical instruments (for 
example, guitars, violins, harps).  [CTH] 
 
  [CTH except 
from 92.09;  
or 35% value added rule]   
92.03  
 Keyboard pipe organs; harmoniums 
and similar keyboard instruments with free metal reeds.  [CTH] 
  [CTH except 
from 92.09;  or 35% value added rule]   
92.04 Accordions and similar instruments; 
mouth organs.  [CTH] 
  [CTH except 
from 92.09;  or 35% value added rule]   
92.05  Other wind musical instruments (for 
example, clarinets, trumpets, bagpipes).  [CTH] 
  [CTH except 
from 92.09;  or 35% value 
added rule]   
92.06  
  Percussion musical instruments (for 
example, drums, xylophones, cymbals, 
castanets, maracas).  [CTH] 
  [CTH except 
from 92.09;  
or 35% value added rule]   
92.07  Musical instruments, the sound of which 
is produced, or must be amplified, electrically (for example, organs,  guitars, accordions).  [CTH] 
   [CTH except 
from 92.09;  or 35% value added rule]    
  G/RO/W/111 
Page 522 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
92.08  Musical boxes, fairground organs, 
mechanical street organs, mechanical 
singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; 
decoy calls of all kinds; whistles, call 
horns and other mouth-blown sound signalling instruments.  [CTH] 
 [CTH except 
from 92.09;  or 35% value added rule]   
92.09  Parts (for example, mechanisms for 
musical boxes) and accessories (for example, cards, discs and rolls for mechanical instrume nts) of musical 
instruments; metronomes, tuning forks 
and pitch pipes of all kinds.  [CTH] [CTH except 
from 92.09;  or 35% value added rule]   
9209.10 - Metronomes, tuning forks and pitch pipes As specified for heading    
9209.20 - Mechanisms fo r musical boxes    
9209.30 - Musical instrument strings    
 - Other :    
9209.91 --   Parts and accessories for pianos    
9209.93 --   Parts and accessories for the musical 
instruments of heading No. 92.03    
9209.94 --   Parts and accessories for the musical 
instruments of heading No. 92.07    
9209.99 --   Other    
9209.92 
 --    Parts and accessories for the musical 
instruments of heading No. 92.02    
 
 
  
   G/RO/W/111
 Page 523CHAPTER 93  
 
Primary Rules : 
Chapter Notes : 
 
1. For the purposes of those rules of origin which refer to a ch ange of classification (i.e., cha nge of heading or change of su bheading), the  following changes 
shall not confer origin: 
   
 (a) changes which result from disassembly, 
 (b) changes which result from packaging or repackaging,  
 
2. A good or part produced from a blank for headings 93.05:  The country of origin of a good or part produced from a blank, whi ch by application of 
the Harmonized System General Interpretative Rule 2(a) is classified in the same head ing, subheading or subdivision as the comp lete or finished 
good or part, shall be the country in which the blank was finish ed, provided finishing included configuring to final shape by t he removal of material 
(other than merely by honing or polishing  or both), or by forming processes such  as bending, hammering, pressing or stamping. 
 3. A good or part produced from a blank for heading 93.07
: 
 
(a) The country of origin of a good or part produced from a bla nk  for heading 93.07 which by application of the Harmonized Sys tem General 
Interpretative Rule 2(a) is classified in the same heading, subheading or subdivision as the complete or finished good or part,  shall be the 
country in which every working edge, working surface and working pa rt was configured to final shape and dimension, provided, in  its 
imported condition, the blank from which it was produced: 
  (i) was not capable of functioning, and   (ii) was not advanced beyond the initial stamping process or any processing required to remove the material from the forging platter or 
casting  mold;  of this chapter. 
 (b) If the criteria in paragraph 1 are not satisfied, the country of  origin is the country of origin of the blank of this Chap ter 
  
  G/RO/W/111 
Page 524 CHAPTER 93 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 93 Arms and am munition; parts and 
accessories thereof As specified for heading    
93.01 Military weapons, other than revolvers, 
pistols and the arms of heading No. 
93.07. As specified for split heading   
ex93.01(a) Rifles, carbin es and continuous-fire 
weapons  CTH, with the exclusion of locks, breeches, 
breech boxes, frames or  barrels of heading 
9305; or  assembly, accompanied by the 
production of at least one of the essential parts of the mechanism (lock, breech, breech 
box, frame) or of the complete barrel.   
ex93.01(b) Other  CTH   
93.02 Revolvers and pistols, other than those 
of heading No. 93.03 or 93.04. CTH, with the exclusion of locks, breeches, 
breech boxes, frames or  barrels of heading 
9305; or  assembly, accompanied by the 
production of at least one of the essential 
parts of the mechanism (lock, breech, breech 
box, frame) or of the complete barrel .   
93.03 Other firearms an d similar devices 
which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices 
designed to project only signal flares, 
pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns). CTH, with the exclusion of locks, breeches, 
breech boxes, frames or  barrels of heading 
9305; or  assembly, accompanied by the production of at least one of the essential parts of the mechanism (lock, breech, breech 
box, frame) or of the complete barrel.   
93.04 Other arms (for ex ample, spring, air or 
gas guns and pistols, truncheons), excluding those of heading No. 93.07. As specified for split heading     
   G/RO/W/111
 Page 525HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex93.04(a) Guns, rifles and pistols  CTH, with the exclusion of locks, breeches, 
breech boxes, frames or  barrels of heading 
9305; or  assembly, accompanied by the production of at least one of the essential parts of the mechanism (lock, breech, breech 
box, frame) or of the complete barrel .   
ex93.04(b) Other  CTH   
93.05 Parts and accessor ies of articles of 
headings Nos. 93.01 to 93.04. CTH   
9305.10 
 
9305.21 9305.29 9305.90 - Of revolvers or pistols 
-Of shotguns or rifles of heading No. 
93.03: -- Shotgun barrels -- Other - Other As specified for heading   
93.06 Bombs, grenades, torpedoes, mines, 
missiles and similar munitions of war and parts thereof; cartridges and other 
ammunition and projectiles and parts 
thereof, including shot and cartridge wads. As specified for subheading    
9306.10 - Cartridges for riveting or similar tools or 
for captive-bolt humane  killers and parts 
thereof CTH; or loading the munition    
 - Shotgun cartridges and parts thereof; air 
gun pellets    
9306.21 -- Cartridges CTH; or loading the munition    
9306.29 -- Other CTH; or lo ading the munition    
9306.30 - Other cartridges and parts thereo f CTH; or loadi ng the munition    
9306.90 - Other As specified for  split subheading    
ex9306.90(a) Bombs, grenad es, torpedoes, mines, 
missles and similar munitions of war  CTSHS    
ex9306.90(b) Parts  CTH     
  G/RO/W/111 
Page 526 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
93.07 Swords, cutlasses, bayonets, lances and 
similar arms and parts thereof and scabbards and sheaths therefor. CTH  
   
  
   G/RO/W/111
 Page 527CHAPTER 94  
 
Primary Rules : 
Chapter Notes : 
 
1. For the purposes of those rules of origin which refer to a cha nge of classification (i.e., change of heading or change of su bheading), the  following 
changes shall not confer origin : 
 
 (a) changes which result from disassembly  
 (b) changes which result from packaging,   (c) changes which result from change of use  
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 94 Furniture; bedding, mattresses, 
mattress supports, cushions and similar 
stuffed furnishings; lamps and lighting 
fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings As specified for heading    
94.01 Seats (other than those of heading  
No. 94.02), whether or not convertible into beds, and parts thereof. As specified for subheadings    
9401.10 
 - Seats of a kind used for aircraft 
 CTH, or change from subheading 9401.90 
provided one essential part  of the furniture is 
already originating    
9401.20 
9401.30  
9401.40 
 - Seats of a kind used for motor vehicles 
- Swivel seats with variable height adjustment 
- Seats other than garden seats or camping 
equipment, convertible into beds As specified for subhjeading 9401.10 
As specified for subhjeading 9401.10  
As specified for subhjeading 9401.10    
9401.50 
 - Seats of cane, osier, bamboo or similar 
materials  As specified for subhjeading 9401.10 
    
  G/RO/W/111 
Page 528 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
9401.61 
9401.69  - Other seats, with wooden frames: 
--   Upholstered --   Other - Other seats, with metal frames: As specified for subhjeading 9401.10 
As specified for subhjeading 9401.10 As specified for subhjeading 9401.10 As specified for subhjeading 9401.10    
  
9401.71 --   Upholstered As specified for subhjeading 9401.10    
9401.79 
9401.80 --   Other  
- Other seats As specified for subhjeading 9401.10 
As specified for subhjeading 9401.10    
9401.90 - Parts CTH, or change from subheading 9401.90 
provided one essential part  of the furniture is 
already originating    
94.02 Medical, surgical, dental or veterinary 
furniture (for example, operating tables, examination tables, hospital beds with 
mechanical fittings, dentists' chairs); 
barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. As specified for split heading   
ex94.02(a) Medical, surgical, dental or veterinary 
furniture (for example, operating tables, 
examination tables, hospital beds with 
mechanical fittings, dentists' chairs); 
barbers' chairs and similar chairs, having 
rotating as well as both reclining and 
elevating movements ;  CTH;  or CTHS provide d one essential part 
of the furniture is already originating   
ex94.02(b) - Parts  CTH    
94.03 Other furniture and parts thereof. As specified for subheadings    
9403.10 - Metal furniture of a kind used in offi ces CTH, or change from subheading 9403.90 
provided one essential part  of the furniture is 
already originating   
9403.20 - Other metal furniture As specified for subheading 9403.10   
9403.30 - Wooden furniture of a kind used in 
offices As specified for subheading 9403.10     
   G/RO/W/111
 Page 529HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
9403.40 
  9403.50  9403.60 - Wooden furniture of a kind used in the 
kitchen - Wooden furniture of a kind used in the bedroom - Other wooden furniture As specified for subheading 9403.10  
 
As specified for subheading 9403.10 
 As specified for subheading 9403.10    
9403.70 - Furniture of plastics    
9403.80 - Furniture of other materials, including 
cane, osier, bamboo or  similar materials As specified for subheading 9403.10    
9403.90 - Parts CTH;  however change of classification 
resulting from change of use itself is not 
origin conferring   
94.04 Mattress supports; articles of bedding 
and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any 
springs or stuffed or internally fitted 
with any material or of cellular rubber 
or plastics, whether or not covered. As specified for subheadings.     
9404.10 Mattress supports CTH   
9404.21 - Mattresses: 
--   Of cellular rubber or plastics, whether 
or not covered  
CTH   
9404.29 --    Of other materials CTH   
9404.30 - Sleeping bags CTH    
9404.90 - Other CTH, except from heading 58.17   
94.05 Lamps and lighting fittings including 
searchlights and spotlights and parts 
thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or 
included. [CTH]  .  
  G/RO/W/111 
Page 530 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
9405.10 - Chandeliers and ot her electric ceiling or 
wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares As specified for heading    
9405.20 - Electric table, desk, bedside or floor-
standing lamps    
9405.30 - Lighting sets of a kind used for Christmas 
trees    
9405.40 - Other electric lamps and lighting fittings    
9405.50 - Non-electrical lamps and lighting fittings    
9405.60 - Illuminated signs, illuminated name-
plates and the like    
 - Parts :     
9405.91 --   Of glass    
9405.92 --   Of plastics    
9405.99 --   Other    
94.06 Prefabricated buildings. CTH   
  
   G/RO/W/111
 Page 531CHAPTER 95 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 95 Toys, games and sports requisites; 
parts and accessories thereof As specified for heading    
95.01 Wheeled toys designed to be ridden by 
children (for example, tricycles, scooters, 
pedal cars); dolls' carriages. As specified for split heading   
ex 95.01 (a)  Body or frame  CTH   
ex 95.01 (b) Other parts and accessories  CTH   
ex 95.01(c) Other  CTHS, except from split heading ex95.01(a)   
95.02 Dolls representing only human beings. As specified for subheading    
9502.10 - Dolls, whether or not dressed CTH   
 - Parts and accessories :    
9502.91 --   Garments and accessories therefor, 
footwear and headgear [Change to goods of this subheading 
provided that the goods are assembled in a single country in accordance with Notes of Chapters 61 or 62]   
9502.99 --   Other [CTSH]   
95.03 Other toys; reduced-size ("scale") 
models and similar recreational models, working or not; puzzles of all kinds. As specified for split heading    
ex95.03(a) Goods of this heading put up in sets or 
outfits   CTH   
ex95.03(b) Toys representing animals or non-human 
creatures  CTH   
ex95.03(c) Toy musical instruments and apparatus  CTHS   
ex95.03(d) Other articles of this heading  CTHS   
ex95.03(e) Parts and accessories  CTHS   
9503.10 - Electric trains, including tracks, signals 
and other accessories therefor As specified for split heading     
  G/RO/W/111 
Page 532 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
9503.20 - Reduced-size ("scale") model assembly 
kits, whether or not working models, excluding those of subheading No. 9503.10    
9503.30 - Other construction sets and 
constructional toys    
 - Toys representing animals or non-
human creatures :    
9503.41 --   Stuffed    
9503.49 --   Other    
9503.50 - Toy musical instruments and apparatus    
9503.60 - Puzzles    
9503.70 - Other toys, put up in sets or outfits    
9503.80 - Other toys and models, incorporating a 
motor    
9503.90 - Other    
95.04 Articles for funfair, table or parlour 
games, including pin tails, billiards, 
special tables for casino games and 
automatic bowling alley equipment. As specified for split heading    
ex 95.04(a) - Articles for funfair, table or parlor 
games, including pintables, billiards, 
special tables for casino games and 
automatic bowling alley equipment, 
(other than parts and accessories)  CTHS   
ex 95.04(b) - Parts and accessories  CTH    
9504.10 - Video games of a kind used with a 
television receiver As specified for split heading    
9504.20 - Articles and accessories for billiards    
9504.30 - Other games, coin- or disc-operated, 
other than bowling alley equipment    
9504.40 - Playing cards    
9504.90 - Other     
   G/RO/W/111
 Page 533HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
95.05 Festive, carnival or other 
entertainment articles, including conjuring tricks and novelty jokes. As specified for split heading    
ex95.05(a) - Festive , carnival or other entertainment 
articles, including conjuring tricks and 
novelty jokes, other than parts and 
accessories  CTHS   
ex95.05(b) - Parts and accessories  CTH or a change within this split heading as 
a result of assembly   
9505.10 - Articles for Christmas festivities As specified for split heading   .  
9505.90 - Other    
95.06 Articles and equipment for general 
physical exercise, gymnastics, athletics, 
other sports (including table-tennis) or 
outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools. As specified for split heading    
ex 95.06(a) - Golf clubs  
 CTH, or change from blanks or heads that 
are not further worked than roughly shaped.   
ex95.06(b) - Other  CTH   
 - Snow-skis and other snow-ski 
equipment : As specified for split heading    
9506.11 --   Skis    
9506.12 --   Ski-fastenings (ski-bindings)    
9506.19 
 
 
 9506.21 --   Other 
- Water-skis, surf-boards, sailboards and 
  other water-sport equipment : 
--   Sailboards  
   
9506.29 --   Other    
 - Golf clubs and other golf equipment :    
9506.31 --   Clubs, complete    
9506.32 --   Balls    
9506.39 --   Other     
  G/RO/W/111 
Page 534 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
9506.40 - Articles and equipment for table-tennis 
- Tennis, badminton or similar rackets, whether or not strung :    
9506.51 --   Lawn-tennis rackets, whether or not 
strung    
9506.59 --   Other    
 - Balls, other than golf balls and 
table-tennis balls :    
9506.61 --   Lawn-tennis balls    
9506.62 --   Inflatable    
9506.69 --    Other    
9506.70 - Ice skates and roller skates, including 
skating boots with skates attached    
 - Other :    
9506.91 --    Articles and equipment for general 
physical exercise, gymnastics or athletics    
9506.99 --    Other    
95.07 Fishing rods, fish-hooks and other line 
fishing tackle; fish landing nets, 
butterfly nets and similar nets; decoy "birds" (other than those of heading No. 92.08 or 97.05) and similar hunting or shooting requisites. CTH    
95.08 Roundabouts, swings, shooting 
galleries and other fairground amusements; traveling circuses, 
menageries and theatres. CTH   
  
   G/RO/W/111
 Page 535CHAPTER 96 
 
Chapter Notes  : 
 
1. For the purposes of those rules of origin which refer to a ch ange of classification (i.e., change of heading or change of su bheading), the following 
changes shall not confer origin : 
  (a) changes which result from disassembly,  
 (b) changes which result from packaging or repackaging.  
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 96 Miscellaneous manufactured articles As specified for heading    
96.01 Worked ivory, bone, tortoise-shell, 
horn, antlers, coral, mother-of-pearl 
and other animal carving material, and articles of these materials (including articles obtained by moulding). As specified for split heading  
   
ex 96.01(a)  Worked ivory and other worked 
materials  CTH   
 
ex 96.01(b) Articles  CTHS   
9601.10 - Worked ivory and articles of ivory As specified for split heading    
9601.20 -  Other    
96.02 
 Worked vegetable or mineral carving 
material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural 
resins or of modelling pastes, and other 
moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading No. 35.03) and articles of unhardened gelatin. As specified for split heading  
 
   
ex96.02(a) - Worked vegetable or mineral carving 
materials  CTH    
  G/RO/W/111 
Page 536 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex96.02(b) - Articles of vegetable or mineral carving 
materials  CTHS   
96.03 Brooms, brushes (including brushes 
constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; 
prepared knots and tufts for broom or 
brush making; paint pads and rollers; squeegees (other than roller squeegees). CTH    
96.04 Hand sieves and hand riddles. CTH    
96.05 
 Travel sets for personal toilet, sewing 
or shoe or clothes cleaning. CTH, except when it results from only 
making a set.   
96.06 Buttons, press-fasteners, snap-fasteners 
and press-studs, button moulds and 
other parts of these articles; button 
blanks. CTH    
96.07 Slide fasteners and parts thereof. As specified for subheadings    
  - Slide fasteners :    
9607.11 
  9607.19 - Fitted with chain scoops of base metal 
-  Other CTSH, provided at least one part is 
originated in the country of assembly   
9607.20 - Parts CTH   
96.08 Ball point pens; felt tipped and other 
porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-
holders, pencil-holders and similar 
holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 96.09. As specified for subheading    
9608.10 -Ball point pens CTSH pr ovided at least one part is 
originated in the country of assembley    
   G/RO/W/111
 Page 537HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
9608.20 -Felt tipped and ot her porous-tipped pens 
and markers As specified for subheading 9608.10   
  - Fountain pens, stylograph pens and 
other pens : As specified for subheading 9608.10    
9608.31 --   Indian ink drawing pens As specified for subheading 9608.10    
9608.39 --   Other As specified for subheading 9608.10    
9608.40 - Propelling or sliding pencils As specified for subheading 9608.10    
9608.50 - Sets of articles from two or more of the 
foregoing subheadings CTH   
 9608.60 - Refills for ball point pens, comprising 
the ball point and ink-reservoir As specified for subheading 9608.10    
  - Other    
9608.91 --   Pen nibs and nib points CTH   
9608.99 --   Other CTH   
96.09 Pencils (other than pencils of heading 
No. 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. As specified for subheadings    
9609.10 - Pencils and crayons, with leads encased 
in a rigid sheath CTSH, except from wood or plastic form 
prepared for assembly   
9609.20 - Pencil leads, black or coloured CTH   
9609.90 - Other CTH   
96.10 
 Slates and boards, with writing or 
drawing surfaces, whether or not 
framed. CTH    
96.11 
 Date, sealing or numbering stamps, 
and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such 
composing sticks. CTH     
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A B C D E 
96.12 Typewriter or similar ribbons, inked or 
otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. CTH   
9612.10 - Ribbons As specified for heading    
9612.20 - Ink-pads    
96.13 Cigarette lighters and other lighters, 
whether or not mechanical or electrical, and parts thereof other than 
flints and wicks. As specified for subheading   . 
9613.10 Pocket lighters, gas fuelled, non-ref illable CTSH, provided at least one part is 
originated in the country of assembly   
9613.20 - Pocket lighters, gas fuelled, refillable As specified for subheading 9613.10    
9613.30 - Table lighters As specified for subheading 9613.10    
9613.80 - Other lighters As specified for subheading 9613.10    
9613.90 - Parts CTH    
96.14 Smoking pipes (including pipe bowls) 
and cigar or cigarette holders, and parts thereof. As specified for subheadings    
9614.20 - Pipes and pipe bowls As specified for split subheading    
ex9614.20(a) Roughly shaped blocks of wood or root, 
for the manufacture of pipes and pipe 
bowls   CTH   
ex9614.20(b) Pipes and pipe bowls  CTSHS    
9614.90 - Other CTH   
96.15 Combs, hair-slides and the like; 
hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading No. 85.16, and parts thereof. CTH   
  - Combs, hair-slides and the like : As specified for heading   
9615.11 --   Of hard rubber or plastics    
9615.19 --    Other    
9615.90 - Other:     
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96.16 Scent sprays and similar toilet sprays, 
and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations. CTH   
96.17 
 Vacuum flasks and other vacuum 
vessels, complete with cases; parts 
thereof other than glass inners. As specified for split heading    
ex96.17(a) Vacuum flasks a nd other vacuum vessels, 
complete with cases   CTHS    
ex96.17(b) Parts thereof other than glass inners  CTH   
96.18 Tailors' dummies and other lay figures; 
automata and other animated displays 
used for shop window dressing. CTH   
 
  
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HS Code 
number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 97  Works of art, collectors' pieces and 
antiques  As specified for heading    
97.01  Paintings, drawings and pastels, 
executed entirely by hand, other than 
drawings of heading n0 49.06 and other 
than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques  As specified for subheadings    
9701.10 - Paintings, drawings and pastels [CTSH] Residual rule  : 
nationality of the artist or, if it is unknown, 
according to 
the country where the work of art was discovered.   
9701.90 - Other [CTH] Residual rule  : 
nationality of the artist or, if 
it is unknown, 
according to the country where the work of art 
was 
discovered.    
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A B C D E 
97.02  
 Original engravings, prints and 
lithographs.  [CTH] Residual rule  : 
nationality of the artist or, if it is unknown, according to 
the country 
where the work of art was discovered.   
97.03  
 Original sculptures and statuary, in 
any material.  [CTH] 
 Residual rule  : 
nationality of the artist or, if 
it is unknown, 
according to the country where the work of art 
was 
discovered.   
97.04 Postage or revenue stamps, stamp-
postmarks, first-day covers, postal 
stationery (stamped paper), and the like, used, or if unused not of current or new issue in the country to which they are destined.  As specified for split heading  
   
[ex9704(a) Collections  [(a) Country of nationality of the proprietor 
of the collection.]   
ex9704(b) Other   CTH    
97.05  
 Collections and collectors' pieces of 
zoological, botanical, mineralogical, anatomical, historical, archaeological, 
palaeontological, ethnographic or 
numismatic interest.      
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A B C D E 
[ex 9705(a) Collectors' pieces of zoological, 
botanical, mineralogical, anatomical, 
historical, archaeological, 
palaeontological, ethnographic or 
numismatic interest   [Country where the piece was discovered.]   
ex 9705(b) Collections  (EC) [Country of nationality of the proprietor of 
the collection. ]   
97.06  
 Antiques of an age exceeding one 
hundred years. [The origin of the goods shall be the country 
in which the piece of this heading was produced/created.;  if the country in which the piece of this heading was produced/created, is unknown, CTH.]   
 
 
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