G/RO/W/111 
Page 92 CHAPTER 27 
Primary Rules  
 
Note 1. Chemical reaction    
 A “chemical reaction” is a process (including a biochemical proc ess) which results in a molecule with a new structure by break ing intramolecular 
bonds and by forming new intramolecular bonds, or by alte ring the spatial arrangement of atoms in a molecule.  
  The following are not considered to be chemical  reactions for the purposes of this definition: 
 
 (a)  dissolving in water or other solvents;  (b)  the elimination of solvents including solvent water;  or  (c)  the addition or elimination of water of crystallization.  Note 2. Specific processes that confer origin
     
The country origin of goods of headings 27.07 and 27.10 through 27.13 that have been obtained as a result of a chemical reactio n as defined in Note 1 of this 
chapter or as a result of a physical separation process listed be low shall be the country wher e the reaction or process occurre d: 
  (a)  atmospheric or vacuum distillation; 
 (b)  extraction by means of selective solvents:         
  
Note 3. Mixing and blending
   
[For the purposes of headings 2707and 2710 to 2715, the deliberate a nd proportionally controlled mi xing or blendi ng (including dispersing) of 
materials to conform to predetermined speci fications which results in the production of a good having physical, chemical charac teristics which are 
relevant to the purposes or uses of the good and are different from the input materials is to be considered to be origin confer ring] 
 Note 4. List of simple processes which do not confer origin:    
 -  cleaning 
 -  decantation  -  desalination 
 -  water separation 
 -  filtering  -  colouring  -  marking  -  any combination of these operations.   [Criteria to apply Appendix 2, Rule 3(f)]
 
 
 The criteria to determine the major portion of the materials as set  forth in Appendix 2, Rule 3( f) for this Chapter is weight or volume, as appropriate    G/RO/W/111
 Page 93CHAPTER 27 
  
HS Code 
Number Description of Goods Primary Rules Notes Comments 
A B C D E 
Chapter 27  Mineral fuels, mineral oils and products 
of their distillation; Bituminous 
substances; Mineral waxes     
27.01 Coal; briquettes, ovoids and similar solid 
fuels manufactured from coal. As specified for subheading    
 Coal, whether or not pulverized, but not 
agglomerated:    
2701.11 -- Anthracite The country of origin of the goods shall be 
the country in which the anthracite of this subheading is obtained in its natural or 
unprocessed state.   
2701.12 -- Bituminous coal The country of origin of the goods shall be 
the country in which the bituminous coal of this subheading is obtained in its natural or unprocessed state.   
2701.19 -- Other coal The country of origin of the goods shall be 
the country in which the coal of this subheading is obtained in its natural or unprocessed state.   
2701.20 - Briquettes, ovoids and similar solid fuels 
manufactured from coal CTSH   
27.02 Lignite, whether or not agglomerated, 
excluding jet. The country of origin of the goods shall be 
the country in which the lignite this heading is obtained in its natural or unprocessed state.   
2702.10 - Lignite, whether or not pulverized, but 
not agglomerated As specified for heading   
2702.20 - Agglomerated lignite    
27.03 Peat (including peat litter), whether or 
not agglomerated. The country of origin of the goods shall be 
the country in which the peat of this heading is obtained in its natural or unprocessed 
state.    G/RO/W/111 
Page 94 HS Code 
Number Description of Goods Primary Rules Notes Comments 
A B C D E 
 27.04 Coke and semi-coke of coal, of lignite or 
of peat, whether or not agglomerated; retort carbon. CTH    
27.05 Coal gas, water gas, producer gas and 
similar gases, other than petroleum gases and other gaseous hydrocarbons. CTH   
27.06 Tar distilled from coal, from lignite or 
from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. CTH   
27.07 Oils and other products of the 
distillation of high temperature coal tar; similar products in which the weight of 
the aromatic constituents exceeds that of 
the non-aromatic constituents. CTH    
2707.10 - Benzole As specified for heading   
2707.20 - Toluole    
2707.30 - Xylole    
2707.40 - Naphthalene    
2707.50 - Other aromatic hydrocarbon mixtures of 
which 65% or more by volume (including 
losses) distils at 250 oC by the ASTM D86 
method    
2707.60 - Phenols    
 - Other    
2707.91 --   Creosote oils    
2707.99 --   Other    
27.08 Pitch and pitch coke, obtained from coal 
tar or from other mineral tars As specified for subheading   
2708.10 - Pitch CTH   
2708.20 - Pitch coke CTSH   
27.09 Petroleum oils and oils obtained from 
bituminous minerals crude As specified for split heading     G/RO/W/111
 Page 95HS Code 
Number Description of Goods Primary Rules Notes Comments 
A B C D E 
ex27.09(a) Petroleum oils, crude  The country of origin of the goods shall be 
the country in which the crude petroleum oils of this split heading are obtained in their natural or unprocessed state   
ex27.09(b) Other  CTH   
27.10 Petroleum oils and oils obtained from 
bituminous minerals, other than crude; 
preparations not elsewhere specified or 
included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. CTH    
27.11 Petroleum gases and other gaseous 
hydrocarbons. As specified for subheading.   
 - Liquefied :    
2711.11 --   Natural gas  The country of origin of the goods shall be 
the country in which the natural gas of this subheading is obtained in its natural or unprocessed state   
2711.12 --   Propane CTH   
2711.13 --   Butanes CTH   
2711.14 --   Ethylene, propylene, butylene and   
butadiene    
2711.19 -- Other CTH    
 -  In gaseous state :    
2711.21 -- Natural gas The country of origin of the goods shall be 
the country in which the natural gas of this subheading is obtained in its natural or 
unprocessed state   
2711.29 --  Other CTH     G/RO/W/111 
Page 96 HS Code 
Number Description of Goods Primary Rules Notes Comments 
A B C D E 
27.12 Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other 
processes, whether or not coloured. CTH    
2712.10 - Petroleum jelly As specified for heading.   
2712.20 - Paraffin wax containing by weight less 
than 0.75% of oil    
2712.90 - Other    
27.13 Petroleum coke, petroleum bitumen and 
other residues of petroleum oils or of oils obtained from bituminous minerals.  CTH    
 - Petroleum coke : As specified for heading   
2713.11 --   Not calcined    
2713.12 --   Calcined    
2713.20 - Petroleum bitumen    
2713.90 - Other residues of petroleum oils or of oils 
obtained from bituminous minerals    
27.14 Bitumen and asphalt, natural; 
bituminous or oil shale and tar sands; 
asphaltites and asphaltic rocks. The country of origin of the goods shall be 
the country in which goods of this heading 
are obtained in their natural or unprocessed state.   
2714.10 - Bituminous or oil shale and tar sands As specified for heading.   
2714.90 - Other    
27.15 Bituminous mixtures based on natural 
asphalt, on natural  bitumen, on 
petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). CTH    
27.16 Electrical energy.  (Optional heading) The country of origin of the goods shall be 
the country in which the electrical energy of this heading is generated.   
   G/RO/W/111
 Page 97CHAPTER 28  
Primary Rules : 
Chapter Notes:  
 
1.   Chemical Reaction   
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds and 
by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
  (a) dissolving in water or other solvents;  (b) the elimination of solvents including solvent water;  or  (c) the addition or elimination of water of crystallization 
 
 A chemical reaction as defined above is to be considered origin conferring. 
 
2.    Mixtures and blends     
 (a) The deliberate and proportionally controlled mixing or blendi ng (including dispersing) of materials to conform to predeter mined 
specifications which results in the production of a good having phy sical or chemical characteristics which are relevant to the purposes or 
uses of the good and are different from the input material s is to be considered to be origin conferring. 
 (b) However the addition, whether or not in combination, of dilu ents only or of the additives en umerated in HS Chapter Note 1( d) and 1(e) to 
Chapter 28 for the purposes indicated therein, is to be disregarded in determining the origin of the good. 
 
3.   Purification   Basket 1,    Submi tted to CRO for decision for bracketed text  
 Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied: 
  (a)  purification of a good resulting in the elimination of 80 percent of the content of existing impurities;  or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances; 
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;   (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);   (vi) carriers used in a separation process;  or   (vii) nuclear grade uses. 
  G/RO/W/111 
Page 98 4.   Change in particle size 
 [The deliberate and controlled modification in particle size of  a good, other than by merely crushing or pressing, resulting in  a good having a defined particle 
size, defined particle size distribution or defined surface area,  which are relevant to the pu rposes of the resulting good and have different physical or 
chemical characteristics from the input materials is considered  to be origin conferring.] 
 
5. Standard Materials   
 Standard materials (including standard solutions) are preparati ons suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity or 
proportions which are certified by the manufacturer.  The production of standard materials is to be considered as origin confer ring.    
 
6. Isomer Separation   
 The isolation or separation of isomers from a mixture of  isomers is to be considered as origin conferring. 
 
Chpater Residual Rule 
 
[When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not r esult in a determination of a 
country of origin, the country of origin shall be determined as follows: 
 
Goods of this chapter produced by mixing or otherwise combining materials of different origins, originate in the country that p roduced the materials 
(disregarding solvents and other additives permitted by HS Chapter note 1) that predom inate by weight or volume, as appropriate , over those of 
each other single country. ] 
 [Criteria to apply Appendix 2, Rule 3(f)] 
 
 [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule 3(f) for this Chapter is weight  or volume, as 
appropriate]   G/RO/W/111
 Page 99CHAPTER 28 
 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 28 Inorganic chemicals; organic or 
inorganic compounds of precious 
metals, of rare-earth metals, of 
radioactive elements or of isotopes    
28.01 Fluorine, chlorine, bromine and iodine. CTSH   
2801.10 - Chlorine As specified for heading   
2801.20 - Iodine    
2801.30 - Fluorine; bromine    
28.02 Sulphur, sublimed or precipitated; 
colloidal sulphur. CTH   
28.03 Carbon (carbon blacks and other forms 
of carbon not elsewhere specified or 
included). CTH   
28.04 Hydrogen, rare gases and other non-
metals. CTSH   
2804.10 - Hydrogen As specified for heading    
 - Rare gases :    
2804.21 --   Argon    
2804.29 --   Other    
2804.30 - Nitrogen    
2804.40 - Oxygen    
2804.50 - Boron; tellurium    
 - Silicon :    
2804.61 --   Containing by weight not less than 
99.99 % of silicon    
2804.69 -- Other    
2804.70 - Phosphorus    
2804.80 - Arsenic    
2804.90 - Selenium     G/RO/W/111 
Page 100 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
28.05 Alkali or alkaline-earth metals; rare-
earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. CTSH   
 - Alkali metals : As specified for heading    
2805.11 --   Sodium    
2805.19 --   Other    
 - Alkaline-earth metals :    
2805.21 --   Calcium    
2805.22 --   Strontium and barium    
2805.30 --   Rare-earth metals, scandium and 
yttrium, whether or not intermixed or interalloyed    
2805.40 - Mercury    
28.06 Hydrogen chloride (hydrochloric acid); 
chlorosulphuric acid. CTSH   
2806.10 - Hydrogen chloride (hydrochloric acid) As specified for heading    
2806.20 - Chlorosulphuric acid    
28.07 Sulphuric acid; oleum. CTH   
28.08 Nitric acid; sulphonitric acids. CTH   
28.09 Diphosphorus pentaoxide; phosphoric 
acid and polyphosphoric acids. As specified for subheading    
2809.10 - Diphosphorus pentaoxide CTSH   
2809.20 Phosphoric acid and polyphosphoric acids CTSH   
28.10 Oxides of boron; boric acids. CTH   
28.11 Other inorganic acids and other 
inorganic oxygen compounds of non-metals. CTSH   
 - Other inorganic acids : As specified for heading    
2811.11 --   Hydrogen fluoride (hydrofluoric acid)    
2811.19 --   Other    
 - Other inorganic oxygen compounds of 
non-metals:    
2811.21 --   Carbon dioxide    
2811.22 --   Silicon dioxide      G/RO/W/111
 Page 101HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2811.23 --   Sulphur dioxide    
2811.29 --   Other    
28.12 Halides and halide oxides of non-
metals. CTSH   
2812.10 - Chlorides and chloride oxides As specified for heading    
2812.90 - Other    
28.13 Sulphides of non-metals; commercial 
phosphorus trisulphide. CTH   
2813.10 - Carbon disulphide As specified for heading    
2813.90 - Other    
28.14 Ammonia, anhydrous or in aqueous 
solution. As specified forsubheading    
2814.10 - Anhydrous ammonia CTSH   
2814.20 - Ammonia in aqueous solution CTSH, except from subheading 2814.10   
28.15 Sodium hydroxide (caustic soda); 
potassium hydroxide (caustic potash); peroxides of sodium or potassium. As specified for subheading    
 - Sodium hydroxide (caustic soda) :    
2815.11 -- Solid CTSH, except from 2815.12   
2815.12 --   In aqueous solution (soda lye or liquid 
soda) CTSH, except from subheading 2815.11   
2815.20 - Potassium hydroxide (caustic potash) CTSH   
2815.30 - Peroxides of sodium or potassium CTSH   
28.16 Hydroxide and peroxide of magnesium; 
oxides, hydroxides and peroxides, of 
strontium or barium. CTH   
2816.10 - Hydroxide and peroxide of magnesium As specified for heading    
2816.20 - Oxide, hydroxide and peroxide of 
strontium    
2816.30 - Oxide, hydroxide and peroxide of 
barium    
28.17 Zinc oxide; zinc peroxide. CTH    
28.18 Artificial corundum, whether or not 
chemically defined; aluminium oxide; aluminium hydroxide. CTSH    G/RO/W/111 
Page 102 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2818.10 - Artificial corundum, whether or 
not chemically defined As specified for heading    
2818.20 - Aluminium oxide, other than artificial 
corundum    
2818.30 - Aluminium hydroxide    
28.19 Chromium oxides and hydroxides. CTSH   
2819.10 - Chromium trioxide As specified for heading    
2819.90 - Other    
28.20 Manganese oxides. CTSH   
2820.10 - Manganese dioxide As specified for heading    
2820.90 - Other    
28.21 Iron oxides and hydroxides; earth 
colours containing 70 % or more by weight of combined iron evaluated as Fe2O3. CTSH   
2821.10 - Iron oxides and hydroxides As specified for heading    
2821.20 - Earth colours    
28.22 Cobalt oxides and hydroxides; 
commercial cobalt oxides. CTH   
28.23 Titanium oxides. CTH   
28.24 Lead oxides; red lead and orange lead. CTSH   
2824.10 - Lead monoxide (litharge, massicot) As specified for heading    
2824.20 - Red lead and orange lead    
2824.90 - Other    
28.25 Hydrazine and hydroxylamine and 
their inorganic salts; other inorganic 
bases; other metal oxides, hydroxides 
and peroxides. CTSH   
2825.10 - Hydrazine and hydroxylamine and their 
inorganic salts As specified for heading    
2825.20 - Lithium oxide and hydroxide    
2825.30 - Vanadium oxides and hydroxides    
2825.40 - Nickel oxides and hydroxides    
2825.50 - Copper oxides and hydroxides      G/RO/W/111
 Page 103HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2825.60 - Germanium oxides and zirconium 
dioxide    
2825.70 - Molybdenum oxides and hydroxides    
2825.80 - Antimony oxides    
2825.90 - Other    
28.26 Fluorides; fluorosilicates, 
fluoroaluminates and other complex 
fluorine salts. CTSH    
 - Fluorides : As specified for heading    
2826.11 --   Of ammonium or of sodium    
2826.12 --   Of aluminium    
2826.19 --   Other    
2826.20 - Fluorosilicates of sodium or of 
potassium    
2826.30 - Sodium hexafluor oaluminate (synthetic 
cryolite)    
2826.90 - Other    
28.27 Chlorides, chloride oxides and chloride 
hydroxides; bromides and bromide 
oxides; iodides and iodide oxides. CTSH    
2827.10 - Ammonium chloride As specified for heading    
2827.20 - Calcium chloride    
 - Other chlorides :    
2827.31 --   Of magnesium    
2827.32 --   Of aluminium    
2827.33 --   Of iron    
2827.34 --   Of cobalt    
2827.35 --   Of nickel    
2827.36 --   Of zinc    
2827.38 --   Of barium    
2827.39 --   Other    
 - Chloride oxides and chloride hydroxides    
2827.41 --   Of copper    
2827.49 --   Other    
 - Bromides and bromide oxides :     G/RO/W/111 
Page 104 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2827.51 --   Bromides of sodium or of potassium    
2827.59 --   Other    
2827.60 - Iodides and iodide oxides    
28.28 Hypochlorites; commercial calcium 
hypochlorite; chlorites; hypobromites. CTSH    
2828.10 - Commercial calcium hypochlorite and 
other calcium hypochlorites As specified for heading    
2828.90 - Other    
28.29 Chlorates and perchlorates; bromates 
and perbromates; iodates and periodates. CTSH   
 - Chlorates : As specified for heading    
2829.11 -- Of sodium    
2829.19 -- Other    
2829.90 - Other    
28.30 Sulphides; polysulphides. CTSH    
2830.10 - Sodium sulphides As specified for heading    
2830.20 - Zinc sulphide    
2830.30 - Cadmium sulphide    
2830.90 - Other    
28.31 Dithionites and sulphoxylates. CTSH    
2831.10 - Of sodium As specified for heading    
2831.90 - Other    
28.32 Sulphites; thiosulphates. CTSH    
2832.10 - Sodium sulphites As specified for heading   . 
2832.20 - Other sulphites    
2832.30 - Thiosulphates    
28.33 Sulphates; alums; peroxosulphates 
(persulphates). CTSH    
 - Sodium sulphates : As specified for heading    
2833.11 -- Disodium sulphate    
2833.19 -- Other    
 - Other sulphates :    
2833.21 -- Of magnesium    
2833.22 -- Of aluminium      G/RO/W/111
 Page 105HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2833.23 -- Of chromium    
2833.24 -- Of nickel    
2833.25 -- Of copper    
2833.26 -- Of zinc    
2833.27 -- Of barium    
2833.29 -- Other    
2833.30 - Alums    
2833.40 -Peroxosulphates (persulphates)    
28.34 Nitrites; nitrates. CTSH    
2834.10 - Nitrites As specified for heading    
 - Nitrates :    
2834.21 -- Of potassium    
2834.22 -- Of bismuth    
2834.29 -- Other    
28.35 Phosphinates (hypophosphites), 
phosphonates (phosphites), phosphates and polyphosphates. CTSH    
2835.10 - Phosphinates (hypophosphites) and 
phosphonates (phosphites) As specified for heading    
 - Phosphates :    
2835.22 --   Of mono- or disodium    
2835.23 --   Of trisodium    
2835.24 --   Of potassium    
2835.25 --  Calcium hydrogenorthophosphate 
("dicalcium phosphate") As specified for heading    
2835.26 --   Other phosphates of calcium    
2835.29 --   Other    
 - Polyphosphates :    
2835.31 --   Sodium triphosphate (sodium 
tripolyphosphate)    
2835.39 --   Other    
28.36 Carbonates; peroxocarbonates 
(percarbonates); commercial 
ammonium carbonate containing ammonium carbamate. CTSH    G/RO/W/111 
Page 106 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2836.10 - Commercial amm onium carbonate and 
other ammonium carbonates As specified for heading    
2836.20 - Disodium carbonate    
2836.30 - Sodium hydrogencarbonate (sodium 
bicarbonate)    
2836.40 - Potassium carbonates    
2836.50 - Calcium carbonate    
2836.60 - Barium carbonate    
2836.70 - Lead carbonate    
 -  Other :    
2836.91 --   Lithium carbonates    
2836.92 --   Strontium carbonate    
2836.99 --   Other    
28.37 Cyanides, cyanide oxides and complex 
cyanides. CTSH   
 - Cyanides and cyanide oxides: As specified for heading    
2837.11 --   Of sodium    
2837.19 --   Other    
2837.20 - Complex cyanides    
28.38 Fulminates, cyanates and thiocyanates. CTH   
28.39 Silicates; commercial alkali metal 
silicates. CTSH    
 - Of sodium : As specified for heading    
2839.11 -- Sodium metasilicates    
2839.19 --  Other    
2839.20 - Of potassium    
2839.90 - Other    
28.40 Borates; peroxoborates (perborates). As specified for subheading    
 - Disodium tetraborate (refined borax) :    
2840.11 --   Anhydrous CTSH, except from subheading 2840.19   
2840.19 --   Other CTSH, except from subheading 2840.11    
2840.20 - Other borates CTSH   
2840.30 - Peroxoborates (perborates) CTSH   
28.41 Salts of oxometallic or peroxometallic 
acids. CTSH     G/RO/W/111
 Page 107HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2841.10 - Aluminates As specified for heading    
2841.20 - Chromates of zinc or of lead    
2841.30 - Sodium dichromate    
2841.40 - Potassium dichromate    
2841.50 - Other chromates and dichromates; 
peroxochromates    
 - Manganites, manganates and 
permanganates :    
2841.61 --   Potassium permanganate    
2841.69 --   Other    
2841.70 - Molybdates    
2841.80 - Tungstates (wolframates)    
2841.90 - Other    
28.42 Other salts of inorganic acids or 
peroxoacids, excluding azides. CTSH   
2842.10 - Double or complex silicates As specified for heading    
2842.90 - Other    
28.43 Colloidal precious metals; inorganic or 
organic compounds of precious metals, 
whether or not chemically defined; amalgams of precious metals. CTSH   
2843.10 - Colloidal precious metals As specified for heading    
 - Silver compounds :    
2843.21 -- Silver nitrate    
2843.29 -- Other    
2843.30 - Gold compounds    
2843.90 - Other compounds; amalgams    
28.44 Radioactive chemical elements and 
radioactive isotopes (including the 
fissile or fertile chemical elements and 
isotopes) and their compounds; mixtures and residues containing these products As specified for split heading    G/RO/W/111 
Page 108 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
ex28.44 (a) - Waste and scrap; spent (irradiated) fuel 
elements (cartridges) of nuclear reactors.  The origin of the goods shall be the country 
in which the radioactive waste and scrap or spent (irradiated) fuel elements (cartridges) of nuclear reactors of this split heading are derived or collected from manufacturing or 
processing operations or from consumption.    
ex28.44 (b) - Natural radioactive elements or 
compounds, other than goods of ex 28.44(a)  The origin of the goods shall be the country 
in which the natural radioactive elements or compounds of this split heading are obtained in their natural or unprocessed state.    
ex28.44 (c) - Enriched or depleted radioactive 
elements or compounds, and alloys, dispersions (including cermets), ceramic products and mixtures containing such elements or compounds, other than goods 
of ex28.44(a)  CTHS, or change within this split heading 
following enrichment or depletion.    
ex28.44(d) - Other  CTHS    
2844.10 -  Natural uranium and its compounds; 
alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds  As specified for split heading    
2844.20 -  Uranium enriched in U 235 and its 
compounds; plutonium and its compounds; alloys, dispersions (including 
cermets), ceramic products and mixtures 
containing uranium enriched in U 235, plutonium or compounds of these products     
2844.30 -  Uranium depleted in U 235 and its 
compounds; thorium and its compounds; 
alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products       G/RO/W/111
 Page 109HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2844.40 - Radioactive elements and isotopes and 
compounds other than those of subheading No. 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures 
containing these elements, isotopes or 
compounds; radioactive residues  As specified for split heading    
2844.50 -  Spent (irradiated) fuel elements 
(cartridges) of nuclear reactors     
28.45 Isotopes other than those of heading 
No. 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. As specified for subheading  and split 
subheading    
2845.10 - Heavy water (deuterium oxide)  CTSH    
2845.90 - Other As specified for split heading    
ex2845.90(a) Enriched or depleted isotopes other than 
those of heading 28.44; compounds of such isotopes CTSHS, or change within this split 
subheading following enrichment or depletion.   
ex2845.90(b) Other CTSHS   
28.46 Compounds, inorganic or organic, of 
rare-earth metals, of yttrium or of 
scandium or of mixtures of these 
metals. CTSH    
2846.10 - Cerium compounds As specified for heading    
2846.90 - Other    
28.47 Hydrogen peroxyde, whether or not 
solidified with urea. CTH   
28.48 Phosphides, whether or not chemically 
defined, excluding ferrophosphorus. CTH   
28.49 Carbides, whether or not chemically 
defined. CTSH   
2849.10 - Of calcium As specified for heading    
2849.20 - Of silicon    
2849.90 - Other     G/RO/W/111 
Page 110 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
28.50 Hydrides, nitrides, azides, silicides and 
borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49. CTH   
28.51 Other inorganic compounds (including 
distilled or conductivity water and water of similar purity); liquid air 
(whether or not rare gases have been 
removed); compressed air; amalgams, other than amalgams of precious metals. CTH   
   G/RO/W/111
 Page 111CHAPTER 29 
Primary Rules : 
Chapter Notes:  
 
1.   Chemical Reaction  
 A “chemical reaction” is a process (including a biochemical proc ess) which results in a molecule with a new structure by break ing intramolecular 
bonds and by forming new intramolecular bonds, or by alte ring the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
 (a)  dissolving in water or other solvents;  (b)  the elimination of solvents including solvent water;  or  (c)  the addition or elimination of water of crystallization  
 A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and blends  
(a) The deliberate and proportionally controlled mixing or blending (including dispersing) of mate rials to conform to predeterm ined 
specifications which results in the production of a good having phy sical or chemical characteristics which are relevant to the purposes or 
uses of the good and are different from the input material s is to be considered to be origin conferring. 
(b) However the addition, whether or not in combination, of dilu ents only or of the additives enumerated in HS Chapter Note 1(f ) and 1(g) to 
Chapter 29 for the purposes indicated therein, is to be  disregarded in determining the origin of the good.  
 
3.   Purification  
 Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied: 
 (a)  purification of a good resulting in the elimination of 80 percent of the content of existing impurities;  or 
 (b)  the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
   (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in in micro-electronics;  
  (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);   (vi) carriers used in a separation process;  or    (vii) nuclear grade uses.  G/RO/W/111 
Page 112 4.   Change in particle size 
  [The deliberate and controlled modification in particle size of a good, other than by merely crushing or pressing, resulting i n a good having a defined 
particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or 
chemical characteristics from the input materials is considered  to be origin conferring.] 
 
5. Standard Materials   
 Standard materials (including standard solutions) are preparati ons suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity or 
proportions which are certified by the manufacturer.  The production of standard materials is to be considered as origin confer ring.    
 
6. Isomer Separation   
  The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring. 
 
Chapter  Residual Rule 
 
[When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not r esult in a determination of a 
country of origin, the country of origin shall be determined as follows: 
  Goods of this chapter produced by mixing or otherwise combinin g materials of different origins, originate in the country that produced the materials 
(disregarding solvents and other additives permitted by HS Chapter note 1) that predom inate by weight or volume, as appropriate , over those of 
each other single country. ] 
 [Criteria to apply Appendix 2, Rule 3(f)] 
 
 [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule 3(f) for this Chapter is weight  or volume, as 
appropriate.]   G/RO/W/111
 Page 113CHAPTER 29 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 29 Organic chemicals    
29.01 Acyclic hydrocarbons. CTSH   
2901.10 - Saturated As specified for heading    
 - Unsaturated :    
2901.21 --   Ethylene    
2901.22 --   Propene (propylene)    
2901.23 --   Butene (butylene) and isomers thereof    
2901.24 --   Buta-1,3-diene and isoprene    
2901.29 --   Other    
29.02 Cyclic hydrocarbons. CTSH   
 - Cyclanes, cyclenes and cycloterpenes : As specified for heading    
2902.11 --   Cyclohexane    
2902.19 --   Other    
2902.20 - Benzene    
2902.30 - Toluene    
 - Xylenes :    
2902.41 --   o-Xylene    
2902.42 --   m-Xylene    
2902.43 --   p-Xylene    
2902.44 --   Mixed xylene isomers    
2902.50 - Styrene    
2902.60 - Ethylbenzene    
2902.70 - Cumene    
2902.90 - Other    
29.03 Halogenated derivatives of 
hydrocarbons. CTSH   
 - Saturated chlorinated derivatives of 
acyclic hydrocarbons : As specified for heading    
2903.11 --    Chloromethane (methyl chloride) and 
chloroethane (ethyl chloride)    
2903.12 --   Dichloromethane (methylene chloride)    
2903.13 --   Chloroform (trichloromethane)     G/RO/W/111 
Page 114 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2903.14 --   Carbon tetrachloride As specified for heading    
2903.15 --   1,2-Dichloroethane (ethylene 
dichloride)    
2903.16 --   1,2-Dichloropropane (propylene 
dichloride) and dichlorobutanes    
2903.19 --   Other    
 - Unsaturated chlorinated derivatives of 
acyclic hydrocarbons :    
2903.21 --   Vinyl chloride (chloroethylene)    
2903.22 --   Trichloroethylene    
2903.23 --   Tetrachloroethylene 
(perchloroethylene)    
2903.29 --   Other    
2903.30 - Fluorinated, brominated or iodinated 
derivatives of acyclic hydrocarbons    
 - Halogenated derivatives of acyclic 
hydrocarbons containing two or more different halogens :    
2903.41 --   Trichlorofluoromethane    
2903.42 --   Dichlorodifluoromethane    
2903.43 --   Trichlorotrifluoroethanes    
2903.44 --   Dichlorotetrafluoroethanes and 
chloropentafluoroethane    
2903.45 --   Other derivatives perhalogenated only 
with fluorine and chlorine    
2903.46 --   Bromochlorodifluoromethane, 
bromotrifluoromethane and dibromotetrafluoroethanes     
2903.47   --   Other perhalogenated derivatives    
2903.49 --   Other    
 - Halogenated derivatives of cyclanic, 
cyclenic or cycloterpenic hydrocarbons :    
2903.51 --   1,2,3,4,5,6-Hexachlorocyclohexane    
2903.59 --   Other    
 - Halogenated derivatives of aromatic 
hydrocarbons :      G/RO/W/111
 Page 115HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2903.61 --   Chlorobenzene, o-dichlorobenzene 
and p-dichlorobenzene    
2903.62 --   Hexachlorobenzene and DDT (1,1,1-
trichloro-2,2- bis(p-chlorophenyl)ethane)    
2903.69 --   Other    
29.04 Sulphonated, nitrated or nitrosated 
derivatives of hydrocarbons, whether 
or not halogenated. CTSH   
2904.10 - Derivatives containing only sulpho 
groups, their salts and ethyl esters As specified for heading    
2904.20 - Derivatives containing only nitro or only 
nitroso groups    
2904.90 - Other    
29.05 Acyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH   
 Saturated monohydric alcohols : As specified for heading    
2905.11 --   Methanol (methyl alcohol)    
2905.12 --   Propan-1-ol (propyl alcohol) and 
propan-2-ol (isopropyl alcohol)    
2905.13 --   Butan-1-ol (n-butyl alcohol)    
2905.14 --   Other butanols    
2905.15 --   Pentanol (amyl alcohol) and isomers 
thereof    
2905.16 --   Octanol (octyl alcohol) and isomers 
thereof    
2905.17 --   Dodecan-1-ol (lauryl alcohol), 
hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)    
2905.19 --   Other    
 - Unsaturated monohydric alcohols :    
2905.22 --   Acyclic terpene alcohols    
2905.29 --   Other    
 - Diols :    
2905.31 --   Ethylene glycol (ethanediol)     G/RO/W/111 
Page 116 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2905.32 --   Propylene glycol (propane-1,2-diol) As specified for heading    
2905.39 --   Other    
 - Other polyhydric alcohols:    
2905.41 - 2-Ethyl-2-(hydroxymethyl)propane-1,3-
diol (trimethylolpropane)    
2905.42 --   Pentaerythritol    
2905.43 --   Mannitol    
2905.44 --   D-glucitol (sorbitol)    
2905.45 --   Glycerol    
2905.49 - Halogenated, sulphonated, nitrated or 
nitrosated derivatives of acyclic alcohols    
2905.50 - Halogenated, sulphonated, nitrated or 
nitrosated derivatives of acyclic alcohols    
29.06 Cyclic alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH   
 - Cyclanic, cyclenic or cycloterpenic : As specified for heading    
2906.11 --   Menthol    
2906.12 --   Cyclohexanol, methylcyclohexanols 
and dimethylcyclohexanols    
2906.13 --  Sterols and inositols    
2906.14 --   Terpineols    
2906.19 --   Other    
 -  Aromatic :    
2906.21 --   Benzyl alcohol    
2906.29 --   Other    
29.07 Phenols; phenol-alcohols. CTSH   
 -  Monophenols : As specified for heading    
2907.11 --    Phenol (hydroxybenzene) and its salts    
2907.12 --   Cresols and their salts    
2907.13 --   Octylphenol, nonylphenol and their 
isomers; salts thereof    
2907.14 --   Xylenols and their salts    
2907.15 --   Naphthols and their salts    
2907.19 --   Other      G/RO/W/111
 Page 117HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Polyphenols :    
2907.21 --   Resorcinol and its salts    
2907.22 --   Hydroquinone (quinol) and its salts    
2907.23 --   4,4'-Isopropylidenediphenol 
(bisphenol A, diphenylolpropane) and its salts    
2907.29 --   Other    
2907.30 - Phenol-alcohols    
29.08 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of phenols or phenol-alcohols. CTSH   
2908.10 - Derivatives containing only halogen 
substituents and their salts As specified for heading    
2908.20 - Derivatives containing only sulpho 
groups, their salts and esters    
2908.90 - Other    
29.09 Ethers, ether-alcohols, ether-phenols, 
ether-alcohol- phenols, alcohol 
peroxides, ether peroxides, ketone 
peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH   
 - Acyclic ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives : As specified for heading    
2909.11 --   Diethyl ether    
2909.19 --   Other    
2909.20 - Cyclanic, cyclenic or cycloterpenic 
ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives    
2909.30 - Aromatic ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives     G/RO/W/111 
Page 118 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Ether-alcohols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives : As specified for heading    
2909.41 --   2,2'-Oxydiethanol (diethylene glycol, 
digol)    
2909.42 --   Monomethyl ethers of ethylene glycol 
or of diethylene glycol    
2909.43 --   Monobutyl ethers of ethylene glycol or 
of diethylene glycol    
2909.44 --   Other monoalkylethers of ethylene 
glycol or of diethylene glycol    
2909.49 --   Other    
2909.50 -Ether-phenols, ether-alcohol-phenols and 
their halogenated, sulphonated, nitrated or 
nitrosated derivatives    
2909.60 - Alcohol peroxides, ether peroxides, 
ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated 
derivatives    
29.10 Epoxides, epoxyalcohols, epoxyphenols 
and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH   
2910.10 - Oxirane (ethylene oxide) As specified for heading    
2910.20 - Methyloxirane (propylene oxide)    
2910.30 - 1-Chloro-2,3-epoxypropane 
(epichlorohydrin)    
2910.90 - Other    
29.11 Acetals and hemiacetals, whether or not 
with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. CTH      G/RO/W/111
 Page 119HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
29.12 Aldehydes, whether or not with other 
oxygen function; cyclic polymers of aldehydes; paraformaldehyde. CTSH   
 - Acyclic aldehydes without other oxygen 
function : As specified for heading  
   
2912.11 --   Methanal (formaldehyde)    
2912.12 --   Ethanal (acetaldehyde)    
2912.13 --   Butanal (butyraldehyde, normal 
isomer)    
2912.19 --   Other    
 - Cyclic aldehydes without other oxygen 
function :    
2912.21 --   Benzaldehyde    
2912.29 --   Other    
2912.30 - Aldehyde-alcohols    
 - Aldehyde-ethers, aldehyde-phenols and 
aldehydes with other oxygen function :    
2912.41 --   Vanillin (4-hydroxy-3-
methoxybenzaldehyde)    
2912.42 --   Ethylvanillin (3-ethoxy-4-
hydroxybenzaldehyde)    
2912.49 --   Other    
2912.50 - Cyclic polymers of aldehydes    
2912.60 - Paraformaldehyde    
29.13 Halogenated, sulphonated, nitrated or 
nitrosated derivatives of products of 
heading No. 29.12. CTH    
29.14 Ketones and quinones, whether or not 
with other oxygen function, and their 
halogenated, sulphonated, nitrated or 
nitrosated derivatives. CTSH   
 - Acyclic ketones without other oxygen 
function : As specified for heading  
   
2914.11 --   Acetone    
2914.12 --   Butanone (methyl ethyl ketone)     G/RO/W/111 
Page 120 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2914.13 --   4-Methylpentan-2-one (methyl 
isobutyl ketone) As specified for heading  
   
2914.19 --  Other    
 - Cyclanic, cyclenic or cycloterpenic 
ketones without other oxygen function :    
2914.21 --   Camphor    
2914.22 --   Cyclohexanone and 
methylcyclohexanones    
2914.23 --   Ionones and methylionones    
2914.29 --   Other    
 - Aromatic ketones without other oxygen 
function :    
2914.31 --  Phenylacetone (phenylpropan-2-one)    
2914.39 --  Other    
2914.40 - Ketone-alcohols and ketone-aldehydes    
2914.50 - Ketone-phenols and ketones with other 
oxygen function    
 - Quinones :    
2914.61 --   Anthraquinone    
2914.69 --   Other    
2914.70 - Halogenated, sulphonated, nitrated or 
nitrosated derivatives    
29.15 Saturated acyclic monocarboxylic acids 
and their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives. CTSH   
 - Formic acid, its salts and esters : As specified for heading   
2915.11 --   Formic acid    
2915.12 --   Salts of formic acid    
2915.13 --   Esters of formic acid    
 - Acetic acid and its salts; acetic 
anhydride :    
2915.21 --   Acetic acid    
2915.22 --   Sodium acetate    
2915.23 --   Cobalt acetates      G/RO/W/111
 Page 121HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
  --   Acetic anhydride As specified for heading    
2915.29 --   Other    
 - Esters of acetic acid :    
2915.31 --   Ethyl acetate    
2915.32 --   Vinyl acetate    
2915.33 --   n-Butyl acetate    
2915.34 --   Isobutyl acetate    
2915.35 --   2-Ethoxyethyl acetate    
2915.39 --   Other    
2915.40 - Mono-, di- or trichloroacetic acids, their 
salts and esters    
2915.50 - Propionic acid, its salts and esters    
2915.60 - Butyric acids, valeric acids, their salts 
and esters    
2915.70 - Palmitic acid, stearic acid, their salts and 
esters    
2915.90 - Other    
29.16 Unsaturated acyclic monocarboxylic 
acids, cyclic monocarboxylic acids, 
their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH   
 - Unsaturated acyclic monocarboxylic 
acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives : As specified for heading   
2916.11 --   Acrylic acid and its salts    
2916.12 --   Esters of acrylic acid    
2916.13 --   Methacrylic acid and its salts    
2916.14 --   Esters of methacrylic acid    
2916.15 --   Oleic, linoleic or linolenic acids, their 
salts and esters    
2916.19 --   Other     G/RO/W/111 
Page 122 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2916.20 - Cyclanic, cyclenic or cycloterpenic 
monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives As specified for heading    
 -Aromatic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives :    
2916.31 --   Benzoic acid, its salts and esters    
2916.32 --   Benzoyl peroxide and benzoyl 
chloride    
2916.34 --   Phenylacetic acid and its salts    
2916.35 --   Esters of phenylacetic acid    
2916.39 --   Other    
29.17 Polycarboxylic acids, their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH   
 -  Acyclic polycarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives : As specified for heading   
2917.11 --   Oxalic acid, its salts and esters    
2917.12 --   Adipic acid, its salts and esters    
2917.13 --   Azelaic acid, sebacic acid, their salts 
and esters    
2917.14 --   Maleic anhydride    
2917.19 --   Other    
2917.20 -   Cyclanic, cyclenic or cycloterpenic 
polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their 
derivatives    
 -  Aromatic polycarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives :    
2917.31 --   Dibutyl orthophthalates    
2917.32 --   Dioctyl orthophthalates    
2917.33 --   Dinonyl or didecyl orthophthalates      G/RO/W/111
 Page 123HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2917.34 --   Other esters of orthophthalic acid    
2917.35 --   Phthalic anhydride    
2917.36 --   Terephthalic acid and its salts    
2917.37 --   Dimethyl terephthalate    
2917.39 --   Other    
29.18 Carboxylic acids with additional 
oxygen function and their anhydrides, 
halides, peroxides and peroxyacids; 
their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH   
 - Carboxylic acids with alcohol function 
but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives : As specified for heading   
2918.11 --   Lactic acid, its salts and esters    
2918.12 --   Tartaric acid    
2918.13 --  Salts and esters of tartaric acid    
2918.14 --   Citric acid    
2918.15 --   Salts and esters of citric acid    
2918.16 --   Gluconic acid, its salts and esters    
2918.17 --   Phenylglycolic acid (mandelic acid), 
its salts and esters    
2918.19 --   Other    
 - Carboxylic acids with phenol function 
but without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives :  
   
2918.21 --   Salicylic acid and its salts    
2918.22 --   O-Acetylsalicylic acid, its salts and 
esters    
2918.23 --   Other esters of salicylic acid and their 
salts    
2918.29 --   Other     G/RO/W/111 
Page 124 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2918.30 - Carboxylic acids with aldehyde or 
ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives As specified for heading    
2918.90 - Other    
29.19 Phosphoric esters and their salts, 
including lactophosphates; their 
halogenated, sulphonated, nitrated or nitrosated derivatives. CTH    
29.20 Esters of other inorganic acids 
(excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. CTSH   
2920.10 - Thiophosphoric esters 
(phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or 
nitrosated derivatives As specified for heading   
2920.90 - Other    
29.21 Amine-function compounds. CTSH   
 -   Acyclic monoamines and their 
derivatives; salts thereof  As specified for heading   
2921.11 --   Methylamine, di- or trimethylamine 
and their salts    
2921.12 --   Diethylamine and its salts    
2921.19 --   Other    
 - Acyclic polyamines and their 
derivatives; salts thereof     
2921.21 --   Ethylenediamine and its salts    
2921.22 --   Hexamethylenediamine and its salts    
2921.29 --   Other    
2921.30 - Cyclanic, cyclenic or cycloterpenic 
mono- or polyamines, and their derivatives; salts thereof      G/RO/W/111
 Page 125HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Aromatic monoamines and their 
derivatives; salts thereof :     
2921.41 --   Aniline and its salts    
2921.42 --  Aniline derivatives and their salts    
2921.43 --   Toluidines and their derivatives; salts 
thereof    
2921.44 --   Diphenylamine and its derivatives; 
salts thereof    
2921.45 --   1-Naphthylamine 
(alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof    
2921.49 --   Other    
 - Aromatic polyamines and their 
derivatives; salts thereof :    
2921.51 --   o-,m-, p-Phenylenediamine, 
diaminotoluenes, and their derivatives; salts thereof    
2921.59 --  Other    
29.22 Oxygen-function amino-compounds. CTSH   
 -   Amino-alcohols, their ethers and esters, 
other than those containing more than one 
kind of oxygen function; salts thereof : As specified for heading   
2922.11 --   Monoethanolamine and its salts    
2922.12 --   Diethanolamine and its salts    
2922.13 --   Triethanolamine and its salts    
2922.19 --   Other    
 - Amino-naphthols and other amino-
phenols, their ethers and esters, other than 
those containing more than one kind of 
oxygen function; salts thereof :    
2922.21 --   Aminohydroxynaphthalenesulphonic 
acids and their salts    
2922.22 --   Anisidines, dianisidines, phenetidines, 
and their salts    
2922.29 --   Other     G/RO/W/111 
Page 126 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2922.30 - Amino-aldehydes, amino-ketones and 
amino-quinones, other than those containing more than one kind of oxygen function; salts thereof    
 -  Amino-acids and their esters, other than 
those containing more than one kind of oxygen function; salts thereof :    
2922.41 --   Lysine and its esters; salts thereof    
2922.42 --   Glutamic acid and its salts    
2922.43 --   Anthranilic acid and its salts    
2922.49 --   Other    
2922.50 --   Amino-alcohol-phenols, 
amino-acid-phenols and other amino-
compounds with oxygen function    
29.23 Quaternary ammonium salts and 
hydroxides; lecithins and other phosphoaminolipids. CTSH   
2923.10 - Choline and its salts As specified for heading   
2923.20 - Lecithins and other phosphoaminolipids    
2923.90 - Other    
29.24 Carboxyamide-function compounds; 
amide-function compounds of carbonic acid. CTSH   
2924.10 -   Acyclic amides (including acyclic 
carbamates) and their derivatives; salts thereof As specified for heading   
 -   Cyclic amides (including cyclic 
carbamates) and their derivatives; salts thereof :    
2924.21 --   Ureines and their derivatives; salts 
thereof    
2924.22 --   2-Acetamidobenzoic acid    
2924.29 --   Other      G/RO/W/111
 Page 127HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
29.25 Carboxyimide-function compounds 
(including saccharin and its salts) and imine-function compounds. CTSH   
 - Imides and their derivatives; salts 
thereof : As specified for heading   
2925.11 --   Saccharin and its salts    
2925.19 --   Other    
2925.20 - Imines and their derivatives; salts 
thereof    
29.26 Nitrile-function compounds. CTSH   
2926.10 - Acrylonitrile As specified for heading   
2926.20 - 1-Cyanoguanidine (dicyandiamide)    
2926.90 - Other    
29.27 Diazo-, azo- or azoxy-compounds. CTH   
29.28 Organic derivatives of hydrazine or of 
hydroxylamine. CTH   
29.29 Compounds with other nitrogen 
function. CTSH   
2929.10 - Isocyanates As specified for heading   
2929.90 - Other    
29.30 Organo-sulphur compounds. CTSH   
2930.10 - Dithiocarbonates (xanthates) As specified for heading   
2930.20 - Thiocarbamates and dithiocarbamates    
2930.30 - Thiuram mono-, di- or tetrasulphides    
2930.40 - Methionine    
2930.90 - Other    
29.31 Other organo-inorganic compounds. CTH   
29.32 Heterocyclic compounds with oxygen 
hetero-atom(s) only. CTSH   
 - Compounds containing an unfused furan 
ring (whether or not hydrogenated) in the structure : As specified for heading   
2932.11 --  Tetrahydrofuran    
2932.12 --  2-Furaldehyde (furfuraldehyde)     G/RO/W/111 
Page 128 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
2932.13 --   Furfuryl alcohol and 
tetrahydrofurfuryl alcohol    
2932.19 --   Other    
 - Lactones :    
2932.21 --   Coumarin, methylcoumarins and 
ethylcoumarins    
2932.29 --   Other lactones    
 - Other :    
2932.91 --   Isosafrole    
2932.92 --   1-(1,3-Benzodioxol-5-yl)propan-2-one    
2932.93 --   Piperonal    
2932.94 --   Safrole    
2932.99 --   Other    
29.33 Heterocyclic compounds with nitrogen 
hetero-atom(s) only. CTSH   
 - Compounds containing an unfused 
pyrazole ring (whether or not hydrogenated) in the structure : As specified for heading   
2933.11 --  Phenazone (antipyrin) and its 
derivatives    
2933.19 --   Other    
 - Compounds containing an unfused 
imidazole ring (whether or not hydrogenated) in the structure :    
2933.21 --   Hydantoin and its derivatives    
2933.29 --   Other    
 - Compounds containing an unfused 
pyridine ring (whether or not hydrogenated) in the structure :    
2933.31 --   Pyridine and its salts    
2933.32 --   Piperidine and its salts    
2933.39 --   Other    
2933.40 - Compounds containing a quinoline or 
isoquinoline ring-system (whether or not 
hydrogenated), not further fused      G/RO/W/111
 Page 129HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Compounds containing a pyrimidine 
ring (whether or not hydrogenated) or piperazine ring in the structure :    
2933.51 --   Malonylurea (barbituric acid) and its 
derivatives; salts thereof    
2933.59 --   Other    
 - Compounds containing an unfused 
triazine ring (whether or not 
hydrogenated) in the structure :    
2933.61 --   Melamine    
2933.69 --   Other    
 - Lactams :    
2933.71 --   6-Hexanelactam (epsilon-caprolactam)    
2933.79 --   Other lactams    
2933.90 - Other    
29.34 Nucleic acids and their salts; other 
heterocyclic compounds. CTSH   
2934.10 -  Compounds containing an unfused 
thiazole ring (whether or not hydrogenated) in the structure As specified for heading   
2934.20 - Compounds containing a benzothiazole 
ring-system (whether or not hydrogenated), not further fused    
2934.30 Compounds containing a phenothiazine 
ring-system (whether or not 
hydrogenated), not further fused    
2934.90 - Other    
29.35 Sulphonamides. CTH   
29.36 Provitamins and vitamins, natural or 
reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and 
intermixtures of the foregoing, whether 
or not in any solvent. CTSH   
2936.10 - Provitamins, unmixed As specified for heading    G/RO/W/111 
Page 130 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 -   Vitamins and their derivatives, 
unmixed :    
2936.21 --   Vitamins A and their derivatives    
2936.22 --   Vitamin B 1 and its derivatives    
2936.23 --   Vitamin B 2 and its derivatives    
2936.24 --   D- or DL-Pantothenic acid (Vitamin 
B3 or Vitamin B 5) and its derivatives    
2936.25 --   Vitamin B 6 and its derivatives    
2936.26 --   Vitamin B 12 and its derivatives    
2936.27 --   Vitamin C and its derivatives    
2936.28 --   Vitamin E and its derivatives    
2936.29 --   Other vitamins and their derivatives    
2936.90 - Other, including natural concentrates    
29.37 Hormones, natural or reproduced by 
synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones. CTSH   
2937.10 - Pituitary (anterior) or similar hormones, 
and their derivatives As specified for heading   
 - Adrenal cortical hormones and their 
derivatives :    
2937.21 --   Cortisone, hydrocortisone, prednisone 
(dehydrocortisone) and prednisolone (dehydrohydrocortisone)    
2937.22 --   Halogenated derivatives of adrenal 
cortical hormones    
2937.29 --   Other    
 - Other hormones and their derivatives; 
other steroids used primarily as 
hormones :    
2937.91 --   Insulin and its salts    
2937.92 --   Oestrogens and progestogens    
2937.99 --   Other      G/RO/W/111
 Page 131HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
29.38 Glycosides, natural or reproduced by 
synthesis, and their salts, ethers, esters and other derivatives. CTSH    
2938.10 - Rutoside (rutin) and its derivatives As specified for heading   
2938.90 - Other    
29.39 Vegetable alkaloids, natural or 
reproduced by synthesis, and their salts, ethers, esters and other derivatives. CTSH   
2939.10 - Alkaloids of opium and their derivatives; 
salts thereof As specified for heading   
 - Alkaloids of cinchona and their 
derivatives; salts thereof:    
2939.21 --   Quinine and its salts    
2939.29 --   Other    
2939.30 - Caffeine and its salts    
 - Ephedrines and their salts:    
2939.41 --   Ephedrine and its salts    
2939.42 --   Pseudoephedrine (INN) and its salts    
2939.49 --   Other    
2939.50 - Theophylline and aminophylline 
(theophylline- ethylenediamine) and their 
derivatives; salts thereof    
 - Alkaloids of rye ergot and their 
derivatives; salts thereof:    
2939.61 --   Ergometrine (INN) and its salts    
2939.62 --   Ergotamine (INN) and its salts    
2939.63 --   Lysergic acid and its salts    
2939.69 --   Other    
2939.70 - Nicotine and its salts    
2939.90 - Other     G/RO/W/111 
Page 132 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
29.40 Sugars, chemically pure, other than 
sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 29.37, 29.38 or 29.39. CTH   
29.41 Antibiotics. CTSH   
2941.10 - Penicillins and their derivatives with a 
penicillanic acid structure; salts thereof As specified for heading   
2941.20 - Streptomycins and their derivatives; 
salts thereof    
2941.30 - Tetracyclines and their derivatives; salts 
thereof    
2941.40 - Chloramphenicol and its derivatives; 
salts thereof    
2941.50 - Erythromycin and its derivatives; salts 
thereof    
2941.90 - Other    
29.42 Other organic compounds. CTH   
   G/RO/W/111
 Page 133CHAPTER 30 
Primary Rules : 
Chapter Notes:  
 1.   Chemical Reaction  
 
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds and 
by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
 (a)  dissolving in water or other solvents;  (b)   the elimination of solven ts including solvent water;  or 
 (c)  the addition or elimination of water of crystallization 
 
 A chemical reaction as defined above is to be considered origin conferring. 
 
2. Mixtures and blends   
 
[Except for goods of heading 30.03 The deliberate and proportionall y controlled mixing or blending (including dispersing) of ma terials other than the 
addition of diluents only to conform to predetermined specificat ions which results in the production of a good having physical or chemical characteristics 
which are relevant to the purposes or uses of the good and are diff erent from the input materials is to be considered to be ori gin conferring.] 
 
3. Purification   
  Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied: 
 (a) purification of a good resulting in the elimination of  80 percent of the content of existing impurities;  or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i)  pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii)  chemical products and reagents fo r analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in in micro-electronics;  
  (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);   (vi) carriers used in a separation process;  or    (vii) nuclear grade uses. 
  G/RO/W/111 
Page 134 4.   Change in particle size   
 [The deliberate and controlled modification in particle size of  a good, other than by merely crushing or pressing, resulting in  a good having a defined particle 
size, defined particle size distribution or defined surface area,  which are relevant to the pu rposes of the resulting good and have different physical or 
chemical characteristics from the i nput materials is considered to be origin confe rring.   This rule shall not be applied to he ading 30.04.] 
 
5. Standard Materials  
 Standard materials (including standard solutions) are preparati ons suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity or 
proportions which are certified by the manufacturer.  The production of standard materials is to be considered as origin confer ring.    
 
6.   Isomer Separation   
 
 The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring. 
 
7. Non-origin confering processes   
 
[  For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives en umerated in HS Chapter Notes  1(f) and 1(g) to 
Chapter 29 for the purposes indicated therein is not origin conferring.] 
 
8. Packing for retail sale   
The change of classification resulting from the mere putting up fo r retail sale of products of this Chapter is to be disregarde d for the determination of origin. 
 9.   Biotechnological Processes  
 
 (a)  Biological or biotechnological culturing, hybridization or genetic modification of:   (i) micro-organisms (bacteria, viruses (including phages) etc.) or   (ii) human, animal or plant cells; and 
 
(b)  production, isolation or purification of cellular or interce llular structures (such as isolated genes, gene fragments and plasmids) are regarded 
as origin conferring. 
   G/RO/W/111
 Page 135Chapter Residual Rule  
  [When application of the primary rules of this chapter (inc luding the product specific rules provided in the matrix) does not result in a determination 
of a country of origin, the country of origin shall be determined as follows:  1. Goods of headings 30.03 and 30.04 produced by mixing or othe rwise combining materials of different origins, originate in the  country that produced 
the therapeutic or prophylactic materials (disregarding solvents and other nonactive additives) that predominate by weight or v olume, as appropriate, over 
those of each other single country.  
 
2. Goods of Subheading 3006.50 that satisfy the change of head ing rule merely as a result of putting up articles in first aid b oxes or kits, originate in the 
country that produced the largest number of articles in the box or kit.  3. The country of origin of goods of s ubheading 3005.90 that contain textile material  shall be the country where the textile ma terial was formed, or in 
the case of a good containing textile materials of more than one co untry, the origin of the good is the country in which the te xtile material that predominates 
by weight was formed.]  
[Criteria to apply Appendix 2, Rule 3(f)] 
  [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule 3(f) for this Chapter are weigh t, volume or value, as 
appropriate.]   G/RO/W/111 
Page 136 CHAPTER 30 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 30 Pharmaceutical products    
30.01 Glands and other organs for organo-
therapeutic uses, dried, whether or not powdered; extracts of glands or other 
organs or of their secretions for organo-
therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. As specified for subheading   
3001.10 - Glands and other organs, dried, whether 
or not powdered CTH   
3001.20 - Extracts of glands or other organs or of 
their secretions CTSH   
3001.90 - Other CTSH   
30.02 Human blood; animal blood prepared 
for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, 
toxins, cultures of micro-organisms (excluding yeasts) and similar products. CTSH or change to the goods of this heading 
by biological or biotechnological processes  
specified in a Note.   
3002.10 - Antisera and other blood fractions and 
modified immunological products, whether or not obtained by means of biotechnological processes As specified for heading    
3002.20 -  Vaccines for human medicine    
3002.30 -  Vaccines for veterinary medicine    
3002.90 -  Other      G/RO/W/111
 Page 137HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
30.03 Medicaments (excluding goods of 
heading No. 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not 
put up in measured doses or in forms or 
packings for retail sale. [CTH] 
   
3003.10 - Containing penicillins or derivatives 
thereof, with a penicillanic acid structure, or streptomycins or their derivatives As specified for heading    
3003.20 - Containing other antibiotics    
 - Containing hormones or other products 
of heading No. 29.37 but not containing antibiotics :    
3003.31 --   Containing insulin    
3003.39 --   Other    
3003.40 - Containing alkaloids or derivatives 
thereof but not containing hormones or other products of heading No. 29.37 or antibiotics    
3003.90 - Other    
30.04 Medicaments (excluding goods of 
heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured 
doses or in forms or packings for retail 
sale. [CTH, except by mere pressing of tablets or 
by mere encapsulation.]   
3004.10 - Containing penicillins or derivatives 
thereof, with a penicillanic acid structure, 
or streptomycins or their derivatives As specified for heading    
3004.20 - Containing other antibiotics    
 - Containing hormones or other products 
of heading No 29.37 but not containing antibiotics :     G/RO/W/111 
Page 138 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3004.31 --   Containing insulin    
3004.32 --   Containing adrenal cortical hormones    
3004.39 --   Other    
3004.40 - Containing alkaloids or derivatives 
thereof but not containing hormones, other products of heading No. 29.37 or antibiotics    
3004.50 - Other medicaments containing vitamins 
or other products of heading No. 29.36    
3004.90 - Other    
30.05 Wadding, gauze, bandages and similar 
articles (for example, dressings, adhesive plasters, poultices), 
impregnated or coated with 
pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. As specified for split heading    
ex 3005 (a) - Impregnated or coated with  
pharmaceutical substances CTH   
ex 3005 (b) -  Not impregnated or coated with 
pharmaceutical substances CTH, except from the headings of Section XI   
3005.10 - adhesive dressings and other articles 
having an adhesive layer As specified for split heading    
3005.90 - Other    
30.06 Pharmaceutical goods specified in Note 
4 to this Chapter. As specified for subheading    
3006.10 -  Sterile surgical catgut, similar sterile 
suture materials and sterile tissue 
adhesives for surgical wound closure; 
sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics CTH    
3006.20 -  Blood-grouping reagents CTH     G/RO/W/111
 Page 139HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3006.30 -  Opacifying preparations for X-ray 
examinations; diagnostic reagents designed to be administered to the patient CTH  
   
3006.40 -  Dental cements and other dental 
fillings; bone reconstruction cements CTH    
3006.50 -  First-aid boxes and kits CTH, except when resulting only from 
putting up in sets 
   
3006.60 -  Chemical contraceptive preparations 
based on hormones or spermicides CTH    
  G/RO/W/111 
Page 140 CHAPTER 31 
Primary Rules : 
Chapter Notes:  
 
1.   Chemical Reaction   
 
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds and 
by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
 
The following are not considered to be chemical  reactions for the purposes of this definition: 
 (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or  (3) the addition or elimination of water of crystallization 
 
 A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and Blends   
 [The deliberate and proportionally controlled mixing or blending (including dispersing) of materials other than the addition of  diluents alone to conform to 
predetermined specifications which results in the production of a good having physical or chemical characteristics which are re levant to the purposes or uses 
of the good and are different from the input materials is to be considered to be origin conferring.] 
 
3.   Purification    
 
 Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied : 
(a) purification of a good resulting in the elimination of  80 percent of the content of existing impurities; or 
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in in micro-electronics;  
  (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);   (vi)  carriers used in a separation process;  or    (vii) nuclear grade uses.   G/RO/W/111
 Page 1414. Standard Materials   
 Standard materials (including standard solutions) are preparati ons suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity or 
proportions which are certified by the manufacturer.  The production of standard materials is to be considered as origin confer ring.    
 
5.   Isomer Separation   
 
 The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring. 
 
6.  Non-Origin Conferring Processes   
 
[-  For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives en umerated in HS Chapter Notes  1(f) and 1(g) to 
Chapter 29 for the purposes indicated therein is not origin conferring.] 
 
7.    Packing for retail sale   
 
The change of classification resulting from the mere putting up fo r retail sale of products of this Chapter is to be disregarde d for the determination of origin. 
 Chapter Residual Rule 
 
[When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not r esult in a determination of a 
country of origin, the country of origin shall be determined as follows:   Goods of this chapter produced by mixing or  otherwise combining materials of different origins, originate in the country that produced the fertilizing 
materials (disregarding solvents) that predominate by weight or volume, as appropriate, over those of each other single country . ] 
 
[Criteria to apply Appendix 2, Rule 2(g)] 
 
 [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule  3(f) for this Chapter are weigh t or volume.] 
  G/RO/W/111 
Page 142 CHAPTER 31 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 31 Fertiliser    
31.01 Animal or vegetable fertilisers, whether 
or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal 
or vegetable products. CTH 
   
31.02 Mineral or chemical fertilisers, 
nitrogenous. CTH    
3102.10 - Urea, whether or not in aqueous solution As specified for heading    
 - Ammonium sulphate; double salts and 
mixtures of ammonium sulphate and ammonium nitrate :    
3102.21 --   Ammonium sulphate    
3102.29 --   Other    
3102.30 - Ammonium nitrate, whether or not in 
aqueous solution    
3102.40 - Mixtures of ammonium nitrate with 
calcium carbonate or other inorganic non-fertilising substances    
3102.50 - Sodium nitrate    
3102.60 - Double salts and mixtures of calcium 
nitrate and ammonium nitrate (EC)    
3102.70 - Calcium cyanamide    
3102.80 - Mixtures of urea and ammonium nitrate 
in aqueous or ammoniacal solution    
3102.90 - Other, including mixtures not specified 
in the foregoing subheadings    
31.03 Mineral or chemical fertilisers, 
phosphatic. CTH 
   
3103.10 -  Superphosphates As specified for heading    
3103.20 -  Basic slag    
3103.90 -  Other      G/RO/W/111
 Page 143HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
31.04 
 Mineral or chemical fertilisers, 
potassic. CTH   
3104.10 - Carnallite, sylvite and other crude 
natural potassium salts As specified for heading    
3104.20 - Potassium chloride    
3104.30 - Potassium sulphate    
3104.90 - Other    
31.05 Mineral or chemical fertilisers 
containing two or three of the fertilising elements nitrogen, phosphorus and 
potassium; other fertilisers; goods of 
this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. As specified for subheading   
3105.10 - Goods of this Chapter in tablets or 
similar forms or in packages of a gross weight not exceeding 10 kg CTSH, except when resulting from putting up 
in tablets or similar forms or in packages.   
3105.20 - Mineral or chemical fertilisers 
containing the three fertilising elements nitrogen, phosphorus and potassium CTH   
3105.30 - Diammonium hydrogenorthophosphate 
(diammonium phosphate) CTH   
3105.40 - Ammonium dihydrogenorthophosphate 
(monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium 
phosphate) CTH   
 - Other mineral or chemical fertilisers 
containing the two fertilising elements nitrogen and phosphorus :    
3105.51 --   Containing nitrates and phosphates CTH   
3105.59 --   Other CTH 
    G/RO/W/111 
Page 144 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3105.60 - Mineral or chemical fertilisers 
containing the two fertilising elements phosphorus and potassium CTH   
3105.90 - Other CTH 
   
 
   G/RO/W/111
 Page 145CHAPTER 32 
Primary Rules : 
Chapter Notes:  
 
1.   Chemical Reaction   
 
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds and 
by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
 (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water; or  (3) the addition or elimination of water of crystallization. 
 
 A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and Blends  
  [(a) The deliberate and proportionally cont rolled mixing or blending (including dispersing) of materials other than the additi on of diluents only 
to conform to predetermined specifications which results in th e production of a good having physical or chemical characteristic s which are 
relevant to the purposes or uses of the good and are different from the input materials is to be considered to be origin confer ring. 
 (b) Notwithstanding paragraph 1, the processing of crude dyestuffs and pigments (including the a ddition of diluents only) to p roduce a 
standardized product fulfilling prescribed specifications for shade,  brightness, colour strength, particulate size, particle di stribution or 
solubility is to be considered as origin conferring.] 
 3.   Purification    
 Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied: 
 (a) purification of a good resulting in the elimination of  80 percent of the content of existing impurities; or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;  
 (iv) specialized optical uses;  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
 (vi) carriers used in a separation process;  or  
 (vii) nuclear grade uses. 
  G/RO/W/111 
Page 146 4.   Change in particle size 
 [The deliberate and controlled modification in particle size of  a good, other than by merely crushing or pressing, resulting in  a good having a defined particle 
size, defined particle size distribution or defined surface area,  which are relevant to the pu rposes of the resulting good and have different physical or 
chemical characteristics from the input materials is considered  to be origin conferring.] 
 
5.   Standard Materials  
 Standard materials (including standard solutions) are preparati ons suitable for analytical, calibrating or referencing uses hav ing precise degrees of purity or 
proportions which are certified by the manufacturer.  The production of standard materials is to be considered as origin confer ring.    
 
6.   Isomer separation  
  The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring. 
 
7.   Non-Origin Conferring Processes   
 
[-  For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives en umerated in HS Chapter Notes  1(f) and 1(g) to 
Chapter 29 for the purposes indicated therein is not origin conferring.] 
 
8.   Packing for retail sale  
 
For the purposes of heading 32.1 2, the change of classification resulting from the mere putting up for retail sale of products of this Chapter is not to be 
considered origin conferring.  
 Chapter Residual Rule 
 
[When application of the primary rules of this chapter (including the product specific rules provided in the matrix) does not r esult in a determination of a 
country of origin, the country of origin shall be determined as follows: 
 
Goods of this chapter produced by mixing or otherwise combining ma terials of different origins, originate in the country that p roduced the materials of this 
chapter (disregarding solvents) that predominate by weight or  volume, as appropriate, over those of each other single country.]  
 
[Criteria to apply Appendix 2, Rule 3(f)] 
  [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule  3(f) for this Chapter are weigh t or volume ]   G/RO/W/111
 Page 147CHAPTER 32 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 32 Tanning or dyeing extracts; tannins 
and their derivatives; dyes, pigments 
and other colouring matter; paints and 
varnishes; putty and other mastics; inks    
32.01 Tanning extracts of vegetable origin; 
tannins and their salts, ethers, esters and other derivatives. As specified for split heading   
ex 32.01(a) -  annins CTHS   
ex 32.01(b) - Other CTH   
3201.10 - Quebracho extract As specified for split heading   
3201.20 - Wattle extract    
3201.90 - Other    
32.02 Synthetic organic tanning substances; 
inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-
tanning. As specified for subheading    
3202.10 - Synthetic organi c tanning substances CTH   
3202.90 - Other CTSH   
32.03 Colouring matter of vegetable or 
animal origin (including dyeing extracts 
but excluding animal black), whether 
or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. CTH    G/RO/W/111 
Page 148 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
32.04 Synthetic organic colouring matter, 
whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic 
products of a kind used as fluorescent 
brightening agents or as luminophores, whether or not chemically defined. CTSH    
 - Synthetic organic colouring matter and 
preparations based thereon as specified in Note 3 to this Chapter : As specified for heading    
3204.11 --   Disperse dyes and preparations based 
thereon    
3204.12 --   Acid dyes, whether or not 
premetallised, and preparations based 
thereon; mordant dyes and preparations 
based thereon    
3204.13 --   Basic dyes and preparations based 
thereon    
3204.14 --   Direct dyes and preparations based 
thereon    
3204.15 --   Vat dyes (including those usable in 
that state as pigments) and preparations based thereon    
3204.16 --   Reactive dyes and preparations based 
thereon    
3204.17 --   Pigments and preparations based 
thereon    
3204.19 --  Other, including mixtures of colouring 
matter of two or more of the subheadings Nos. 3204.11 to 3204.19    
3204.20 - Synthetic organic products of a kind 
used as fluorescent brightening agents    
3204.90 - Other      G/RO/W/111
 Page 149HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
32.05 Colour lakes; preparations as specified 
in Note 3 to this Chapter based on colour lakes. CTH   
32.06 Other colouring matter; preparations 
as specified in Note 3 to this Chapter, other than those of heading No. 32.03, 32.04 or 32.05; inorganic products of a 
kind used as luminophores, whether or 
not chemically defined. CTSH   
 - Pigments and preparations based on 
titanium dioxide: As specified for heading    
3206.11 --   Containing 80 % or more by weight of 
titanium dioxide calculated on the dry 
weight    
3206.19 --   Other    
3206.20 - Pigments and preparations based on 
chromium compounds    
3206.30 - Pigments and preparations based on 
cadmium compounds    
 - Other colouring matter and other 
preparations:    
3206.41 --   Ultramarine and preparations based 
thereon    
3206.42 --   Lithopone and other pigments and 
preparations based on zinc sulphide    
3206.43 --   Pigments and preparations based on 
hexacyanoferrates (ferrocyanides and ferricyanides)    
3206.49 --   Other    
3206.50 - Inorganic products of a kind used as 
luminophores     G/RO/W/111 
Page 150 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
32.07 Prepared pigments, prepared opacifiers 
and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, 
enamelling or glass industry; glass frit 
and other glass, in the form of powder, granules or flakes. CTSH   
3207.10 - Prepared pigments, prepared opacifiers, 
prepared colours and similar preparations As specified for heading    
3207.20 - Vitrifiable enamels and glazes, engobes 
(slips) and similar preparations    
3207.30 - Liquid lustres and similar preparations    
3207.40 - Glass frit and other glass, in the form of 
powder, granules or flakes    
32.08 Paints and varnishes (including 
enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this 
Chapter. As specified for split heading    
ex 32.08(a) - Paints and va rnishes (including enamels 
and lacquers) based on synthetic polymers 
or chemically modified natural polymers, 
dispersed or dissolved in a non-aqueous medium;  CTHS   
ex 32.08(b) -  Solutions as defined in note 4 to this 
Chapter CTH, except from headings 39.01 to 39.13   
3208.10 - Based on polyesters As specified for split heading    
3208.20 - Based on acrylic or vinyl polymers    
3208.90 - Other      G/RO/W/111
 Page 151HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
32.09 Paints and varnishes (including 
enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. CTH   
3209.10 - Based on acrylic or vinyl polymers As specified for heading    
3209.90 - Other    
32.10 Other paints and varnishes (including 
enamels, lacquers and distempers); prepared water pigments of a kind used 
for finishing leather. CTH   
32.11 Prepared driers. CTH   
32.12 Pigments (including metallic powders 
and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind 
used in the manufacture of paints 
(including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale. As specified for subheading    
3212.10 - Stamping foils CTSH   
3212.90 Other CTH   
32.13 Artists', students' or signboard 
painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings CTH, except when resulting only from 
putting in tablets, tubes, jars, bottles, pans or in similar forms or packings    
3213.10 - Colours in sets As specified for heading    
3213.90 - Other    
32.14 Glaziers' putty, grafting putty, resin 
cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for 
façades, indoor walls, floors, ceilings or 
the like. CTH, except from subheading 3824.50     G/RO/W/111 
Page 152 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3214.10 - Glaziers' putty, grafting putty, resin 
cements, caulking compounds and other mastics; painters' fillings As specified for heading    
3214.90 - Other    
32.15 Printing ink, writing or drawing ink 
and other inks, whether or not concentrated or solid. CTSH   
 - Printing ink :    
3215.11 --   Black As specified for heading    
3215.19 --   Other    
3215.90 - Other    
   G/RO/W/111
 Page 153CHAPTER 33 
Primary Rules : 
Chapter Notes:  
 1.   Mixtures and Blends   
[For the purposes of headings 33.02, 33.04, 33.05, 33.06 and 33 .07, the deliberate and proportionally controlled mixing or blen ding (including dispersing) of 
materials other than the addition of diluents only to conform to predetermined specifications which results in the production o f a good having physical or 
chemical characteristics which are relevant  to the purposes or uses of the good and are different from the input materials is t o be considered to be origin 
conferring. However, the mere addition of the goods of headings 33. 01 or 33.02 to the goods of other headings of this Chapter s hould not be considered as 
producing a good having physical or chemical characteristics whic h are relevant to the purposes or uses of the good under this Chapter.] 
 
2.   Purification    Basket 1,   
 Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied: 
 (a) purification of a good resulting in the elimination of  80 percent of the content of existing impurities;  or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;  
  (iv) specialized optical uses; 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);   (vi) carriers used in a separation process; or    (vii) nuclear grade uses. 
 
3.   Packing for retail sale  
For the purposes of this Chapter the cha nge of classification resulting from the mere putting up for retail sale of products is  not to be considered origin-
conferring.  
4.   Change in use   
 The change of classification resulting from the mere cha nge in use is not to be considered origin-conferring. 
 5.  Non Origin-Conferring Processes   
[-  For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives en umerated in HS Chapter Notes  1(f) and 1(g) to 
Chapter 29 for the purposes indicated therein is not origin conferring.]  
[Criteria to apply Appendix 2, Rule 3(f)] 
 
 [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule  3(f) for this Chapter are weigh t or volume.]  G/RO/W/111 
Page 154 CHAPTER 33 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 33 Essential oils and resinoids;  
perfumery, cosmetic or toilet 
preparations    
33.01 -  Essential oils (terpeneless or not), 
including concretes and absolutes; 
resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of 
essential oils; aqueous distillates and 
aqueous solutions of essential oils. CTSH   
  - Essential oils of citrus fruit : As specified for heading    
3301.11  --   Of bergamot    
3301.12 --   Of orange    
3301.13 --   Of lemon    
3301.14 --   Of lime    
3301.19 --   Other    
 - Essential oils other than those of citrus 
fruit :    
3301.21 --   Of geranium    
3301.22 --   Of jasmine    
3301.23 --   Of lavender or of lavandin    
3301.24 --   Of peppermint (Mentha piperita)    
3301.25 --   Of other mints    
3301.26 --   Of vetiver    
3301.29 --   Other    
3301.30 - Resinoids    
3301.90 - Other      G/RO/W/111
 Page 155HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
33.02 Mixtures of odoriferous substances and 
mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other 
preparations based on odoriferous 
substances, of a kind used for the manufacture of beverages [See Note 1 of this Chapter]   
3302.10 - Of a kind used in the food or drink 
industries As specified for heading    
3302.90 - Other    
33.03 Perfumes and toilet waters. CTH, except by mere dilution or by mere 
addition of alcohol to odoriferous substance or to a perfume base.   
33.04 Beauty or make-up preparations and 
preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; 
manicure or pedicure preparations. CTSH 
   
3304.10 - Lip make-up preparations As specified for heading    
3304.20 - Eye make-up preparations    
3304.30 - Manicure or pedicure preparations    
 - Other :    
3304.91 --   Powders, whether or not compressed    
3304.99 --   Other    
33.05 Preparations for use on the hair. CTSH   
3305.10 - Shampoos As specified for heading    
3305.20 - Preparations for permanent waving or 
straightening    
3305.30 - Hair lacquers    
3305.90 - Other     G/RO/W/111 
Page 156 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
33.06 Preparations for oral or dental hygiene, 
including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. As specified for subheading    
3306.10 - Dentifrices CTSH   
3306.20 - Yarn used to clean between the teeth 
(dental floss) CTH, except by cutting and putting up for 
retail sale only   
3306.90 - Other CTSH 
   
33.07 Pre-shave, shaving or after-shave 
preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or 
included; prepared room deodorisers, 
whether or not perfumed or having disinfectant properties. CTSH   
3307.10 - Pre-shave, shaving or after-shave 
preparations As specified for heading    
3307.20 - Personal deodorants and antiperspirants    
3307.30 - Perfumed bath salts and other bath 
preparations    
 - Preparations for perfuming or 
deodorizing rooms, including odoriferous preparations used during religious rites :    
3307.41 --   "Agarbatti" and other odoriferous 
preparations which operate by burning    
3307.49 --   Other    
3307.90 - Other    
   G/RO/W/111
 Page 157CHAPTER 34 
Primary Rules : 
Chapter Notes:  
 
1.   Chemical Reaction  
 
A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaki ng intramolecular bonds and 
by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
 (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or  (3) the addition or elimination of water of crystallization. 
 
 A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and Blends   
 [The deliberate and proportionally controlled mixing or blending (including dispersing)  of materials other than the addition of  diluents only to conform to 
predetermined specifications which results in the production of a good having physical or chemical characteristics which are re levant to the purposes or uses 
of the good and are different from the input materials is to be considered to be origin conferring.] 
 
3.   Purification   
Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied: 
 (a) purification of a good resulting in the elimination of  80 percent of the content of existing impurities; or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in micro-electronics;  
  (iv) specialized optical uses; 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);   (vi) arriers used in a separation process;  or    (vii) nuclear grade uses.  G/RO/W/111 
Page 158 4.  Reduction in particle size  
 The deliberate and controlled reduction in particle size of a good , other than by merely crushing, resulting in a good having a  defined particle size, defined 
particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different  physical or chemical 
characteristics from the input materials is considered to be origin conferring. 
 
5.  Non-Origin Conferring Processes  
 [-  For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives en umerated in HS Chapter Notes  1(f) and 1(g) to 
Chapter 29 for the purposes indicated therein is not origin conferring. ]  
6.   Packing for retail sale  
 For the purposes of subheading 3402.20, the change of classification resulting from the mere putting up for retail sale of prod ucts of this Chapter is not to be 
considered origin conferring.  
[Criteria to apply Appendix 2, Rule 3(f)] 
  [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule  3(f) for this Chapter are  weig ht or volume.]   G/RO/W/111
 Page 159CHAPTER 34 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 34 Soap, organic surface-active agents, 
washing preparations, lubricating preparations, artificial waxes, polishing 
or scouring preparations, candles and 
similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster    
34.01 Soap; organic surface-active products 
and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; 
paper, wadding, felt and nonwovens, 
impregnated, coated or covered with soap or detergent. As specified for split heading    
ex34.01(a) - Paper, waddi ng, felt and non-wovens, 
impregnated, coated or covered with soap or detergent  CTHS   
ex 34.01 (b) - Other CTH    
 - Soap and organic surface-active 
products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, 
impregnated, coated or covered with soap 
or detergent : As specified for split heading    
3401.11 --   For toilet use (including medicated 
products)    
3401.19 --   Other    
3401.20 - Soap in other forms     G/RO/W/111 
Page 160 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
34.02 Organic surface-active agents (other 
than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not 
containing soap, other than those of 
heading No. 34.01. As specified for subheading    
 - Organic surface-active agents, whether 
or not put up for retail sale :    
3402.11 --   Anionic CTSH   
3402.12 --   Cationic CTSH   
3402.13 --   Non-ionic CTSH   
3402.19 --   Other CTSH   
3402.20 - Preparations put up for retail sale CTH   
3402.90 - Other CTH   
34.03 Lubricating preparations (including 
cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind 
used for the oil or grease treatment of 
textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of 
petroleum oils or of oils obtained from 
bituminous minerals. CTH   
 - Containing petroleum oils or oils 
obtained from bituminous minerals : As specified for heading    
3403.11 --   Preparations for the treatment of 
textile materials, leather, furskins or other 
materials    
3403.19 --   Other    
 - Other :      G/RO/W/111
 Page 161HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3403.91 --  Preparations for the treatment of textile 
materials, leather, furskins or other materials    
3403.99 --  Other    
34.04 Artificial waxes and prepared waxes. CTH   
3404.10 -  Of chemically modified lignite As specified for heading    
3404.20 -  Of polyethylene glycol    
3404.90 -  Other    
34.05 Polishes and creams, for footwear, 
furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, 
nonwovens, cellular plastics or cellular 
rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No. 34.04. As specified for split heading    
ex34.05(a) - Polishes and creams for footwear, 
furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations, excluding waxes of 
heading N° 3404. (EC)  CTH   
ex34.05(b) - Paper, wadding, felt, nonwovens, 
cellular plastics or cellular rubber, 
impregnated, coated or covered with such 
preparations (EC)]  CTHS   
34.06 Candles, tapers and the like. CTH    G/RO/W/111 
Page 162 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
34.07 Modelling pastes, including those put 
up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or 
in plates, horseshoe shapes, sticks or 
similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). CTH   
   G/RO/W/111
 Page 163CHAPTER 35 
Primary Rules : 
Chapter Notes:  
 
1.   Chemical Reaction    
 
A “chemical reaction” is a process (including a biochemical process)  which results in a molecule with a new structure by breaki ng intramolecular 
bonds and by forming new intramolecular bonds, or by alte ring the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or 
 (3) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is  to be considered origin-conferring. 
 
2.   Mixtures and Blends  
 
[For the purposes of subheading 3502.20 a nd headings 35.06 and 35.07, the deliberate  and proportionally controlled mixing or bl ending (including 
dispersing) of materials other than the addition of diluents onl y to conform to predetermined specifications which results in t he production of a good 
having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the i nput materials is to be 
considered to be origin conferring.] 
 3.  Purification  
 
 Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied : 
 (a) purification of a good resulting in the elimination of  50 percent of the content of existing impurities; or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in in micro-electronics;    (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);   (vi) carriers used in a separation process;  or  
  (vii) nuclear grade uses. 
  G/RO/W/111 
Page 164 4.   Reduction in particle size  
 
The deliberate and controlled reduction in pa rticle size of a good, other than by me rely crushing, resulting in a good having a  defined particle size, 
defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have d ifferent physical or 
chemical characteristics from the input materials is considered to be origin conferring. 
 
5.   Standard Materials  
 
Standard materials (including standard solutions) are preparati ons suitable for analytical, calibrating or referencing uses hav ing precise degrees of 
purity or proportions which are certified by the manufacturer.  The production of standard materials is to be considered as ori gin conferring. 
 
6.   Isomer Separation  
  The isolation or separation of isomers from a mixture of isomers is to be considered as origin-conferring. 
 
7.   Non-Origin Conferring Processes  
 
[-  For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives en umerated in HS Chapter Notes  1(f) and 
1(g) to Chapter 29 for the purposes indicated therein is not origin conferring.] 
 
8.   Packing for retail sale   
 
For the purposes of heading 35.06, the change of classificati on resulting from the mere putting up for retail sale of products of this Chapter is not to 
be considered origin-conferring. 
 
[Criteria to apply Appendix 2, Rule 3(f)] 
 
 [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule  3(f) for this Chapter are weigh t or volume. ]   G/RO/W/111
 Page 165 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter  35 Albuminoidal substances;  modified 
starches;  glues;  enzymes    
35.01 Casein, caseinates and other casein 
derivatives; casein glues. As specified for subheading    
3501.10 - Casein CTH   
3501.90 - Other As specified for split subheading    
ex3501.90(a)  Casein glues    CTSHS     
ex3501.90(b)  Other   CTSH   
35.02 Albumins (including concentrates of 
two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry 
matter), albuminates and other 
albumin derivatives. As specified for subheading    
 - Egg albumin :    
3502.11 --   Dried CTSH   
3502.19 --   Other CTH, except from heading 04.07 or 04.08   
3502.20 - Milk albumin, including concentrates 
of two or more whey proteins CTH   
3502.90 - Other CTH   
35.03 Gelatin (including gelatin in 
rectangular (including square) sheets, whether or not surface-worked or 
coloured) and gelatin derivatives; 
isinglass; other glues of animal origin, excluding casein glues of heading No. 35.01. CTH   
35.04 Peptones and their derivatives; other 
protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not 
chromed. CTH     G/RO/W/111 
Page 166 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
35.05 Dextrins and other modified starches 
(for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. As specified for subheading    
3505.10 - Dextrins and other modified starches CTH   
3505.20 - Glues CTSH    
35.06 Prepared glues and other prepared 
adhesives, not elsewhere specified or included; products suitable for use as 
glues or adhesives, put up for retail 
sale as glues or adhesives, not exceeding a net weight of 1 kg. CTSH   
3506.10 - Products suitable for use as glues or 
adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg As specified for heading    
 Other :    
3506.91 --   Adhesives based on rubber or 
plastics (including artificial resins)    
3506.99 --   Other CTSH   
35.07 Enzymes; prepared enzymes not 
elsewhere specified or included. CTH   
3507.10 - Rennet and concentrates thereof As specified for heading    
3507.90 - Other    
   G/RO/W/111
 Page 167CHAPTER 36 
 
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 36 Explosives;  pyrotechnic products;  
matches;  pyrophoric alloys;  certain combustible preparations    
36.01 Propellent powders. CTH   
36.02 Prepared explosives, other than 
propellent powders. CTH   
36.03 Safety fuses; detonating fuses; 
percussion or detonating caps; igniters; electric detonators. CTH   
36.04 Fireworks, signalling flares, rain 
rockets, fog signals and other pyrotechnic articles. CTH   
36.05 Matches, other than pyrotechnic 
articles of heading No. 36.04. CTH   
36.06 Ferro-cerium and other pyrophoric 
alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter. CTH except when this change results from 
the liquefaction or putting up for retail sale of products of other headings    
3606.10 -  Liquid or liquefied-gas fuels in 
containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm
3 As specified for heading    
3606.90 -  Other    
  G/RO/W/111 
Page 168 CHAPTER 37 
Primary Rules : 
Chapter Notes:  
 
1.   Mixtures and Blends     Submitted to CRO for decision  
 
[For the purposes of heading 37.07,  the deliberate and proportionally controlled mixing or bl ending (including dispersing) of materials [other than 
the addition of diluents only] to conform to predetermined specifications which results in the production of a good having phys ical or chemical 
characteristics which are relevant to the purposes or uses of th e good and are different from the input materials is to be cons idered to be origin 
conferring.] 
 
2.   Non-Origin Conferring Processes      
 
[-  For the purposes of Chapters 30-38 the addition, whether or not in combination, of the additives en umerated in HS Chapter Notes  1(f) and 
1(g) to Chapter 29 for the purposes indicated therein is not origin conferring.] 
 
[Criteria to apply Appendix 2, Rule 3(f)]  
  [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule 3(f) for this Chapter are weigh t or volume, as 
appropriate.]     G/RO/W/111
 Page 169CHAPTER 37 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 37 Photographic or cinematographic 
goods    
37.01 Photographic plates and film in the 
flat, sensitised, unexposed, of any 
material other than paper, 
paperboard or Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, 
unexposed, whether or not in packs. As specified for subheading    
3701.10 - For X-ray CTH except from heading 37.02   
3701.20 - Instant print film CTH   
3701.30 - Other plates and film, with any side 
exceeding 255 mm CTH except from heading 37.02   
 --   Other    
3701.91 --   For colour photography 
(polychrome) CTH except from heading 37.02   
3701.99 --   Other CTH except from heading 37.02   
37.02 Photographic film in rolls, sensitised, 
unexposed, of any material other than 
paper, paperboard or textiles; instant 
print film in rolls, sensitised, unexposed. CTH except from heading 37.01   
3702.10 - For X-ray As specified for heading     
3702.20 - Instant print film    
 - Other film, without perforations, of a 
width not exceeding 105 mm :    
3702.31 --   For colour photography 
(polychrome)    
3702.32 --   Other, with silver halide emulsion    
3702.39 --   Other     G/RO/W/111 
Page 170 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Other film, without perforations, of a 
width exceeding  105 mm :    
3702.41 --   Of a width exceeding 610 mm and of 
a length exceeding  200 m, for colour photography (polychrome)    
3702.42 --   Of a width exceeding 610 mm and of 
a length exceeding 200 m, other than for 
colour photography    
3702.43 --   Of a width exceeding 610 mm and of 
a length not exceeding 200 m    
3702.44 --   Of a width exceeding 105 mm but 
not exceeding 610 mm    
 - Other film, for colour photography 
(polychrome) :    
3702.51 --   Of a width not exceeding 16 mm and 
of a length not exceeding 14 m    
3702.52 --   Of a width not exceeding 16 mm and 
of a length exceeding  14 m    
3702.53 --   Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length not exceeding 30 m, for slides    
3702.54 --   Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length not exceeding 30 m, other than for slides    
3702.55 --   Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length exceeding 30 m    
3702.56 -   Of a width exceeding 35 mm    
 Other :    
3702.91 --   Of a width not exceeding 16 mm and 
of a length not exceeding 14 m    
3702.92 --   Of a width not exceeding 16 mm and 
of a length exceeding  14 m    
3702.93 --  Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length not 
exceeding 30 m      G/RO/W/111
 Page 171HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3702.94 --   Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length exceeding 30 m    
3702.95 --   Of a width exceeding 35 mm    
37.03 Photographic paper, paperboard and 
textiles, sensitised, unexposed. CTH   
3703.10 - In rolls of a width exceeding 610 mm As specified for heading    
3703.20 - Other, for colour photography 
(polychrome)    
3703.90 - Other    
37.04 Photographic plates, film, paper, 
paperboard and textiles, exposed but not developed. CTH   
37.05 Photographic plates and film, exposed 
and developed, other than 
cinematographic film. CTH   
37.06 Cinematographic film, exposed and 
developed, whether or not 
incorporating sound track or 
consisting only of sound track. CTH   
37.07 Chemical preparations for 
photographic uses (other than 
varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail 
sale in a form ready for use. CTH   
3707.10 - Sensitising emulsions As specified for heading    
3707.90 - Other    
  G/RO/W/111 
Page 172 CHAPTER 38 
Primary Rules : 
Chapter Notes:  
 
1.  Chemical Reaction    
 
A “chemical reaction” is a process (including a biochemical process)  which results in a molecule with a new structure by breaki ng intramolecular 
bonds and by forming new intramolecular bonds, or by alte ring the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
 (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or  (3) the addition or elimination of water of crystallization 
 
 A chemical reaction as defined above is to be considered origin conferring. 
 
2.   Mixtures and Blends   
 [For the purposes of headings 38.01, 38.04, 38.06, 38.07, 38.08 through 38.15, 38.19 through 38.21,  38.23 and 38.24,  the deliberate and 
proportionally controlled mixing or blending (including dispersing) of materials ot her than the addition of diluents only to co nform to predetermined 
specifications which results in the production of a good having ph ysical or chemical characteristics which are relevant to the purposes or uses of the 
good and are different from the input materials is to be considered to be origin conferring. ] 
 
3.  Purification   
 
 Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied: 
 (a) purification of a good resulting in the elimination of  80 percent of the content of existing impurities;  or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
(ii) chemical products and reagents for an alytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in in micro-electronics;    (iv) specialized optical uses;   (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);   (vi) carriers used in a separation process;  or   (vii) nuclear grade uses.   G/RO/W/111
 Page 1734.  Change in particle size 
  [For the purposes of headings 38.02, 38. 08, 38.09, 38.11, 38.12 and 38 .15, the deliberate and cont rolled modification in parti cle size of a good, other 
than by merely crushing [or pressing,] resulting in a good having a defined particle size, defined particle size distribution o r defined surface area, which are 
relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials  is considered to be origin 
conferring.] 
 
5.   Standard Materials  
 
Standard materials (including standard solutions) are preparati ons suitable for analytical, calibrating or referencing uses hav ing precise degrees of 
purity or proportions which are certified by the manufacturer.  The production of standard materials is to be considered as ori gin conferring. 
 
7.   Packing for retail sale  
 
For the purposes of headings 38.08 and 38.13, the change of classification resulting from the mere putting up for retail sale o f products of this 
Chapter is to be disregarded for the determination of origin. 
 
8.   Non-Origin Conferring Processes   
 
[ For the purposes of Chapters 30-38 the addition, whether or not in  combination, of the additives enumerated in HS Chapter Not es 1(f) and 
1(g) to Chapter 29 for the purposes indicated therein is not origin conferring.] 
 
[Criteria to apply Appendix 2, Rule 3(f)]
 
  [The criteria to determine the major portion of the materials as  set forth in Appendix 2, Rule 3(f) for this Chapter are weigh t or volume, as 
appropriate.]  G/RO/W/111 
Page 174 CHAPTER 38 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 38 Miscellaneous chemical products    
38.01 Artificial graphite; colloidal or semi-
colloidal graphite; preparations based on graphite or other carbon in the 
form of pastes, blocks, plates or other 
semi-manufactures. As specified for subheading    
3801.10 -  Artificial graphite CTSH; or 
Change within the subheading from waste, 
scrap or worn-out articles    
3801.20 -  Colloidal or semi-colloidal graphite CTSH   
3801.30 -  Carbonaceous pastes for electrodes 
and similar pastes for furnace linings CTSH   
3801.90 -  Other CTSH   
38.02 Activated carbon; activated natural 
mineral products; animal black, 
including spent animal black. CTH   
3802.10 -  Activated carbon As specified for heading    
3802.90 -  Other    
38.03 Tall oil, whether or not refined. As specified for split heading    
ex 38.03(a) 
 -  Refined  
 CTHS   
ex 38.03(b) -  Other  CTH   
38.04 Residual lyes from the manufacture of 
wood pulp, whether or not concentrated, desugared or chemically treated, including lignin 
sulphonates, but excluding tall oil of 
heading No. 38.03. CTH     G/RO/W/111
 Page 175HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
38.05 Gum, wood or sulphate turpentine 
and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude 
para-cymene; pine oil containing 
alpha-terpineol as the main constituent. As specified for subheading    
3805.10 -  Gum, wood or sulphate turpentine oils CTH   
3805.20 -  Pine oil CTSH   
3805.90 -  Other CTSH   
38.06 Rosin and resin acids, and derivatives 
thereof; rosin spirit and rosin oils; run gums. CTSH   
3806.10 -  Rosin and resin acids As specified for heading    
3806.20 -  Salts of rosin, of resin acids or of 
derivatives of rosin or resin acids, other than salts of rosin adducts    
3806.30 -  Ester gums    
3806.90 -  Other    
38.07 Wood tar; wood tar oils; wood 
creosote; wood naphtha; vegetable 
pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. CTH   
38.08 Insecticides, rodenticides, fungicides, 
herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, 
put up in forms or packings for retail 
sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). CTH    
3808.10 -  Insecticides As specified for heading    
3808.20 -  Fungicides     G/RO/W/111 
Page 176 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3808.30 -  Herbicides, anti-sprouting products 
and plant-growth regulators    
3808.40 -  Disinfectants    
3808.90 -  Other    
38.09 Finishing agents, dye carriers to 
accelerate the dyeing or fixing of dyestuffs and other products and 
preparations (for example, dressings 
and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. CTH    
3809.10 - With a basis of amylaceous substances As specified for heading    
 - Other :    
3809.91 --   Of a kind used in the textile or like 
industries    
3809.92 --   Of a kind used in the paper or like 
industries    
3809.93 --   Of a kind used in the leather or like 
industries    
38.10 Pickling preparations for metal 
surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding 
powders and pastes consisting of 
metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. CTH   
3810.10 - Pickling preparations for metal 
surfaces; soldering, brazing or welding powders and pastes consisting of metal 
and other materials As specified for heading    
3810.90 - Other      G/RO/W/111
 Page 177HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
38.11 Anti-knock preparations, oxidation 
inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including 
gasoline) or for other liquids used for 
the same purposes as mineral oils. CTH or Chapter Note on Mixtures and Blends   
 -Anti-knock preparations : As specified for heading   
3811.11 -- Based on lead compounds    
3811.19 -- Other    
 - Additives for lubricating oils :    
3811.21 -- Containing petroleum oils or oils 
obtained from bituminous minerals    
3811.29 -- Other    
3811.90 - Other    
38.12 Prepared rubber accelerators; 
compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics. CTH    
3812.10 -  Prepared rubber accelerators As specified for heading   
3812.20 -  Compound plasticisers for rubber or 
plastics    
3812.30 -  Anti-oxidising preparations and other 
compound stabilisers for rubber or 
plastics    
38.13 Preparations and charges for fire-
extinguishers; charged fire-extinguishing grenades. CTH   
38.14 Organic composite solvents and 
thinners, not elsewhere specified or included; prepared paint or varnish removers. CTH    G/RO/W/111 
Page 178 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
38.15 Reaction initiators, reaction 
accelerators and catalytic preparations, not elsewhere specified or included. CTH   
 -  Supported catalysts : As specified for heading   
3815.11 --  With nickel or nickel compounds as 
the active substance    
3815.12 --  With precious metal or precious 
metal compounds as the active substance   
3815.19 --  Other    
3815.90 -  Other    
38.16 Refractory cements, mortars, 
concretes and similar compositions, other than products of heading No. 38.01. CTH   
38.17 Mixed alkylbenzenes and mixed 
alkylnaphthalenes, other than those of heading No. 27.07 or 29.02. CTH   
3817.10 -  Mixed alkylbenzenes As specified for heading   
3817.20 -  Mixed alkylnaphthalenes    
38.18 Chemical elements doped for use in 
electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in 
electronics. CTH,  or change within this heading 
following the cutting into discs, wafers or similar forms, polishing or coating with an epitaxial layer .   
38.19 Hydraulic brake fluids and other 
prepared liquids for hydraulic 
transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. CTH   
38.20 Anti-freezing preparations and 
prepared de-icing fluids. CTH   
38.21 Prepared culture media for 
development of micro-organisms. CTH     G/RO/W/111
 Page 179HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
38.22 Diagnostic or laboratory reagents on a 
backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading No. 30.02 or 30.06. CTH   
38.23 Industrial monocarboxylic fatty acids; 
acid oils from refining; industrial 
fatty alcohols. CTSH   
 - Industrial monocarboxylic fatty acids; 
acid oils from refining : As specified for heading   
3823.11 --   Stearic acid    
3823.12 --   Oleic acid    
3823.13 --   Tall oil fatty acids    
3823.19 --   Other    
3823.70 - Industrial fatty alcohols    
38.24 Prepared binders for foundry moulds 
or cores; chemical products and preparations of the chemical or allied 
industries (including those consisting 
of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included. CTSH   
3824.10 - Prepared binders for foundry moulds 
or cores As specified for heading   
3824.20 - Naphthenic acids, their water-insoluble 
salts and their esters    
3824.30 - Non-agglomerated metal carbides 
mixed together or with metallic binders    
3824.40 - Prepared additives for cements, 
mortars or concretes    
3824.50 - Non-refractory mortars and concretes    
3824.60 - Sorbitol other than that of subheading 
No. 2905.44     G/RO/W/111 
Page 180 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Mixtures containing perhalogenated 
derivatives of acyclic hydrocarbons containing two or more different halogens :    
3824.71 --   Containing acyclic hydrocarbons 
perhalogenated only with fluorine and chlorine    
3824.79 --   Other    
3824.90 - Other    
   G/RO/W/111
 Page 181CHAPTER 39 
 
Chapter Notes  
 1. Chemical Reaction
   
 
  A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by brea king 
intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.  
 
 The following are not considered to be chemical  reactions for the purposes of this definition: 
  (1) dissolving in water or other solvents;  (2) the elimination of solvents including solvent water;  or 
 (3) the addition or elimination of water of crystallization 
  A chemical reaction as defined above is to be considered origin conferring. 
 
This definition comprises all types of polymerization reactions  and chemical modification of polymers, including cross-linking by hardener/cross-
linking agents and irradiation.  
 
2.  Mixtures and Blends
     
 
(a) [The deliberate and proportionally cont rolled mixing or blending including dispersing of materials other than the addition of diluents only to 
conform to predetermined specifications which results in the pr oduction of a good having physical or chemical characteristics w hich are 
relevant to the purposes or uses of the good and are different from the input materials is to be considered to be origin confer ring.] 
(b) [The deliberate and proportionally cont rolled mixing or blending of polymers, which results in the production of a polymer blend having 
physical and/or chemical characteristics different from the indivi dual constituents, is considered to be origin conferring.  (H eadings 39.01-
39.15) 
 
 This definition comprises polymer compounding and the use of recycled polymers. 
 
3.  Purification    
 
 Purification is considered to be origin conferring pr ovided that one of the following criteria is satisfied: 
 (a) purification of a good resulting in the elimination of  80 percent of the content of existing impurities;  or 
 (b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications: 
  (i) pharmaceutical, medical, cosmetic, ve terinary or food grade substances;  
  (ii) chemical products and reagents for analytical, diagnostic or laboratory uses; 
  (iii) elements and components for use in in micro-electronics;    G/RO/W/111 
Page 182   (iv) specialized optical uses; 
  (v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst); 
  (vi) carriers used in a separation process; or  
  (vii) nuclear grade uses.  
4.  Change in particle size
 
 
[The deliberate and controlled modification in particle size of a good including micr onizing by dissolving a polymer and subseq uent precipitation, 
other than by merely crushing, resulting in a good having a define d particle size, defined partic le size distribution or define d surface area, which are 
relevant to the purposes of the resulting good and have different ph ysical or chemical characteristics from the input materials  is considered to be 
origin conferring.] 
 Chapter Residual Rule
 
 [When application of the primary rules of this chapter (including the product speci fic rules provided in the matrix) does not result in a determination 
of a country of origin, the country of origin shall be determined as follows: 
 
(1) Goods of headings 39.01 through 39.14 produced by mixing or ot herwise combining materials of different origins, originate i n the country 
that produced the polymers that predominate by weight or vo lume, as appropriate, over those of each other single country.]  
[Criteria to apply Appendix 2, Rule 3(f)]  
 The criteria to determine the major portion of the materials as set forth in Appendix 2, Rule 3(f) for this Chapter are weight  or volume, as 
appropriate.]   G/RO/W/111
 Page 183CHAPTER 39 
  
HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
Chapter 39 Plastics and articles thereof    
39.01  Polymers of ethylene, in primary 
forms  CTH   
3901.10 - Polyethylene having a specific gravity 
of less than 0.94 As specified for heading   
3901.20 - Polyethylene having a specific gravity 
of 0.94 or more    
3901.30 - Ethylene-vinyl acetate copolymers    
3901.90 - Other    
39.02 Polymers of propylene or of other 
olefins, in primary forms. CTH   
3902.10 - Polypropylene As specified for heading   
3902.20 - Polyisobutylene    
3902.30 - Propylene copolymers    
3902.90 - Other .   
39.03 Polymers of styrene, in primary 
forms. CTH   
 - Polystyrene :    
3903.11 --   Expansible    
3903.19 --   Other    
3903.20 - Styrene-acrylonitrile (SAN) 
copolymers    
3903.30 - Acrylonitrile-butadiene-styrene (ABS) 
copolymers    
3903.90 - Other    
39.04 Polymers of vinyl chloride or of other 
halogenated olefins, in primary forms. CTH   
3904.10 - Polyvinyl chloride, not mixed with any 
other substances As specified for heading   
 - Other polyvinyl chloride :    
3904.21 --   Non-plasticised    
3904.22 --   Plasticised     G/RO/W/111 
Page 184 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3904.30 - Vinyl chloride-vinyl acetate 
copolymers    
3904.40 - Other vinyl chloride copolymers    
3904.50 - Vinylidene chloride polymers    
 - Fluoro-polymers :    
3904.61 --   Polytetrafluoroethylene    
3904.69 --   Other    
3904.90 - Other    
39.05 Polymers of vinyl acetate or of other 
vinyl esters, in primary forms; other vinyl polymers in primary forms. CTH   
 - Polyvinyl acetate : As specified for heading   
3905.12 --   In aqueous dispersion    
3905.19 --   Other    
 - Vinyl acetate copolymers :    
3905.21 --   In aqueous dispersion    
3905.29 --   Other    
 Other    
3905.30 - Polyvinyl alcohol, whether or not 
containing unhydrolysed acetate groups    
 - Other :    
3905.91 --   Copolymers    
3905.99 --   Other    
39.06 Acrylic polymers in primary forms. CTH   
3906.10 - Polymethyl methacrylate As specified for heading   
3906.90 - Other    
39.07 Polyacetals, other polyethers and 
epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl 
esters and other polyesters, in primary 
forms. CTH   
3907.10 - Polyacetals As specified for heading   
3907.20 - Other polyethers    
3907.30 - Epoxide resins    
3907.40   - Polycarbonates      G/RO/W/111
 Page 185HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3907.50 - Alkyd resins    
3907.60 - Polyethylene terephthalate    
 - Other polyesters :    
3907.91 --   Unsaturated    
3907.99 --   Other    
39.08 Polyamides in primary forms. CTH   
3908.10 - Polyamide-6, -11, -12, -6-,6, -6,9, -6,10 
or -6,12 As specified for heading   
3908.90 -  Other    
39.09 Amino-resins, phenolic resins and 
polyurethanes, in primary forms. CTH   
3909.10 -  Urea resins; thiourea r esins As specified for heading   
3909.20 -  Melamine resins    
3909.30 -  Other amino-resins    
3909.40 -  Phenolic resins    
3909.50 -  Polyurethanes    
39.10 Silicones in primary forms CTH   
39.11 Petroleum resins, coumarone-indene 
resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not 
elsewhere specified or included, in 
primary forms. CTH   
3911.10 - Petroleum resins, coumarone, indene or 
coumarone-indene resins and 
polyterpenes As specified for heading   
3911.90 - Other    
39.12 Cellulose and its chemical derivatives, 
not elsewhere specified or included, in primary forms. CTH   
 - Cellulose acetates : As specified for heading   
3912.11 --   Non-plasticised    
3912.12 --   Plasticised    
3912.20 - Cellulose nitrates (including 
collodions)     G/RO/W/111 
Page 186 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Cellulose ethers :    
3912.31 --   Carboxymethylcellulose and its salts    
3912.39 --   Other    
3912.90 - Other    
39.13 Natural polymers (for example, alginic 
acid) and modified natural polymers (for example, hardened proteins, 
chemical derivatives of natural 
rubber), not elsewhere specified or included, in primary forms. CTH   
3913.10 - Alginic acid, its salts and esters As specified for heading   
3913.90 - Other    
39.14 Ion-exchangers based on polymers of 
headings Nos. 39.01 to 39.13, in 
primary forms. CTH   
39.15 Waste, parings and scrap of plastics. The origin of the goods shall be the country in 
which the waste and scrap of this heading is collected or derived from manufacturing or processing operations or from consumption.    
3915.10 - Of polymers of ethylene As specified for heading   
3915.20 - Of polymers of styrene    
3915.30 - Of polymers of vinyl chloride    
3915.90 - Of other plastics    
39.16 Monofilament of which any cross-
sectional dimension exceeds 1 mm, rods, sticks and profile shapes, 
whether or not surface-worked but 
not otherwise worked, of plastics. CTH, or change within this heading to 
reinforced, laminated or supported material.     
3916.10  - Of polymers of ethylene As specified for heading   
3916.20  - Of polymers of vinyl chloride    
3916.90  - Of other plastics    
39.17 Tubes, pipes and hoses, and fittings 
therefor (for example, joints, elbows, 
flanges), of plastics. CTH, or change within this heading to 
reinforced, laminated or supported material.      G/RO/W/111
 Page 187HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3917.10  - Artificial guts (sausage casings) of 
hardened protein or of cellulosic materials As specified for heading   
 - Tubes, pipes and hoses, rigid:    
3917.21  --   Of polymers of ethylene    
3917.22  --   Of polymers of propylene    
3917.23  --   Of polymers of vinyl chloride    
3917.29  --   Of other plastics    
 - Other tubes, pipes and hoses:    
3917.31  --   Flexible tubes, pipes and hoses, 
having a minimum burst pressure of 27.6 MPa    
3917.32  --   Other, not reinforced or otherwise 
combined with other materials, without 
fittings    
3917.33  --   Other, not reinforced or otherwise 
combined with other materials, with fittings    
3917.39  --   Other    
3917.40  - Fittings    
39.18 Floor coverings of plastics, whether or 
not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this 
Chapter.  CTH   
3918.10 - Of polymers of vinyl chloride As specified for heading   
3918.90 - Of other plastics    
39.19 Self-adhesive plates, sheets, film, foil, 
tape, strip and other flat shapes, of 
plastics, whether or not in rolls. CTH, or change within this heading to 
reinforced, laminated or supported material, 
or change within this heading following the 
vacuum disposition of metal on the surface of plastics.     
3919.10 - In rolls of a width not exceeding 20 cm As specified for heading   
3919.90 -  Other     G/RO/W/111 
Page 188 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
39.20 Other plates, sheets, film, foil and 
strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. CTH, or change within this heading to 
reinforced, laminated or supported material.     
3920.10  - Of polymers of ethylene As specified for heading   
3920.20  - Of polymer of propylene    
3920.30  - Of polymers of styrene    
 - Of polymers of vinyl chloride:    
3920.41  --   Rigid    
3920.42  --   Flexible    
 - Of acrylic polymers:    
3920.51  --   Of polymethyl methacrylate    
3920.59  --   Other    
 - Of polycarbonates, alkyd resins, 
polyallyl esters or other polyesters:    
3920.61  --   Of polycarbonates    
3920.62  --   Of polyethylene terephthalate    
3920.63  --   Of unsaturated polyesters    
3920.69  --   Of other polyesters    
 - Of cellulose or its chemical derivatives:    
3920.71  --   Of regenerated cellulose    
3920.72  --   Of vulcanised fibre    
3920.73  --   Of cellulose acetate    
3920.79  --   Of other cellulose derivatives    
 - Of other plastics:    
3920.91 --   Of polyvinyl butyral    
3920.92 --   Of polyamides    
3920.93 --   Of amino-resins    
3920.94 --   Of phenolic resins    
3920.99 --   Of other plastics    
39.21 Other plates, sheets, film, foil and 
strip, of plastics. CTH, or change within this heading to 
reinforced, laminated or supported material, 
or change within this heading following the vacuum deposition of metal on the surface of plastics.      G/RO/W/111
 Page 189HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
 - Cellular: As specified for heading   
3921.11  --   Of polymers of styrene    
3921.12  --   Of polymers of vinyl chloride    
3921.13  --   Of polyurethanes    
3921.14  --   Of regenerated cellulose    
3921.19 --   Of other plastics    
3921.90  - Other    
39.22 Baths, shower-baths, wash-basins, 
bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. CTH   
3922.10  - Baths, shower-baths and wash-basins As specified for heading    
3922.20  - Lavatory seats and covers    
3922.90  - Other    
39.23 Articles for the conveyance or packing 
of goods, of plastics; stoppers, lids, caps and other closures, of plastics. CTH   
3923.10  - Boxes, cases, crates and similar articles As specified for heading   
 - Sacks and bags (including cones):    
3923.21  -- Of polymers of ethylene    
3923.29 -- Of other plastics    
3923.30  - Carboys, bottles, flasks and similar 
articles    
3923.40  - Spools, cops, bobbins and similar 
supports    
3923.50  -- Stoppers, lids, caps and other closures    
3923.90  - Other    
39.24 Tableware, kitchenware, other 
household articles and toilet articles, 
of plastics. CTH   
3924.10 - Tableware and kitchenware As specified for heading   
3924.90 - Other    
39.25 Builders' ware of plastics, not 
elsewhere specified or included. CTH  
    G/RO/W/111 
Page 190 HS Code 
Number Description of goods Primary Rules Notes Comments 
A B C D E 
3925.10 - Reservoirs, tanks, vats and similar 
containers, of a capacity exceeding 300 l As specified for heading   
3925.20 - Doors, windows and their frames and 
thresholds for doors    
3925.30 - Shutters, blinds (including Venetian 
blinds) and similar articles and parts thereof    
3925.90 - Other    
39.26 Other articles of plastics and articles 
of other materials of headings Nos. 39.01 to 39.14. As specified for subheading    
3926.10  - Office or school supplies [CTH]   
3926.20  - Articles of apparel and clothing 
accessories including gloves) [CTH;  provided that the goods are assembled 
in a single country in accordance of the Note 
of Chapters 61 or 62.]   
3926.30  - Fittings for furniture, coachwork or the 
like [CTH]   
3926.40  - Statuettes and other ornamental articles [CTH]   
3926.90  - Other [CTH]