WORLD TRADE  
ORGANIZATION   
G/MA/283 
22 May 2012 
 (12-2692) 
Committee on Market Access  
  
 
TRANSPOSITION OF MEMBERS' CTS FILES TO THE HS 2007 NOMENCLATURE 
NOTES ON METHODOLOGY 
 
 
Approved on 26 April 2012 
 
Table of Contents 
 
INTRODUCTION .................................................................................................................. ................ 2  
I.  DESCRIPTION OF THE HS 2007 CHANGES ..................................................................... 2  
II.  INTRODUCING HS 2007 CHANGES IN THE WTO SCHEDULES ................................ 3  
1.  One-to-one relationships ...................................................................................................... .... 4 
2.  Splits ........................................................................................................................ ................... 5  
3.  Mergers ....................................................................................................................... ............... 7  
4.  Complex changes ............................................................................................................... ........ 8 
III. PROCESSING OF HS 2007 CHANGES .............................................................................. 10  
IV.  THE NEED FOR SIMPLIFICATION ................................................................................. 12  
V.  STEPS TOWARDS SIMPLIFYING TH E HS 2007 TRANSPOSITION .......................... 13  
1.  INRs and legal instruments ....................................................................................................  13 
2.  Take into consideration Members' transp ositions in their applied tariffs ........................ 15  
3.  Simplified correlations ....................................................................................................... ..... 15 
VI.  OTHER ISSUES RELATED TO THE SE CRETARIAT’S TRANSPOSITION ............. 17  
1.  Correlations without clear codes ........................................................................................... 17  
2.  References to HS cod es in descriptions ................................................................................. 17  
3.  Coding conventions ............................................................................................................ ..... 18 
4.  Agriculture vs. non-agr iculture breakdown ......................................................................... 18  
VII. FORMAT AND CONTENTS OF THE HS07 TRANSPOSITION FILES ....................... 18  
VIII. VERIFICATION OF MEMBERS' SUBMISSIONS ........................................................... 21  
1.  Processing and formatting .....................................................................................................  21 
2.  Consistency of submissions ....................................................................................................  21 
3.  Compare submissions with the sta ndard WCO's correlation table ................................... 22  
ANNEX I:  HS 2007 TO HS 2002 CORRELATIONS ...................................................................... 24  
 G/MA/283 
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  INTRODUCTION 
1. This document describes the guidelines that  the Secretariat intends to follow for the 
implementation of the HS 2007 transposition. The pro cedural and the general technical aspects of this 
project were adopted by the General Council Deci sion of 18 December 2006 (hereafter the "HS 2007 
Decision").  Under this project, the Secretariat will assist developing country Members in their 
submissions for the HS 2007 transposition exercise, and verify the HS 2007 submissions provided by 
the developed country Members and the developing  country Members that have made their own 
submissions.   2. This document provides a deta iled description of the methodology that the Secretariat will 
follow in the HS 2007 transposition exercise.  The basic methodology remains the same as that used 
in the HS 2002 transposition.  Based on the expe rience gained from the HS 2002 transposition, a 
number of additional measures are proposed to im prove the efficiency and quality of the work, 
including several simplifications of the transpos ition process and a standard procedure for verifying 
Member's submissions.   
 
3. The document is organized into seven secti ons. Section I provides an overview of the 
HS 2007 amendments and a categorization of those changes.  The introduction of these changes into 
the WTO Schedules of concessions are further elaborated in Section II with detailed examples.  Section III describes the general methodology that th e Secretariat will follow in the transposition.  
Next, a number of problems, which have been iden tified in the process of the HS 2002 transposition, 
are discussed in Section IV.  It concludes that certa in simplifications that are in line with the general 
mandate might need to be introduced in order to avoid unnecessary comple xity in the resulting 
HS 2007 schedules and to keep a better link
1 to the Members' applied nomenclatures.  The proposed 
simplifications are introduced in Section V.  Section VI discusses a number of other problems related to the HS 2007 transposition.  Section VII introdu ces the general procedure for verifying Members' 
submissions.  Lastly, the Annex presents the comple te HS 2007 to 2002 co rrelation table together 
with comments outlining possible simplifications. 
 
I. DESCRIPTION OF THE HS 2007 CHANGES 
1.1 The Harmonized System 2007 is the fourth majo r amendment of HS since its entry into force 
in 1988.  The 2007 revision contains 354 sets of amen dments which results in a decrease of HS 
subheadings from 5,224 to 5,052.  The Contrac ting Parties to the HS Convention made these 
amendments in order to better reflect changes in  trade patterns, technological progress, social and 
environmental needs, and other textual amendments and structural simplifications.  1.2 Depending on the impact on the product covera ge of one or more re lated subheadings, these 
amendments can be classified as clarifying changes , which do not relate to an y change of scope of the 
HS subheadings concerned, and structural changes , which always relate to changes of product 
coverage of one or more HS subheadings.   
1.3 About half of the HS 2007 amendments are cl arifying changes, which normally take the form 
of a revision of Section/Chapter notes or product desc riptions, or a correction of typographical errors.  
Therefore, the implementation of clarifying changes is straightforward and can be realized by a 
computer program, which simply replaces the old text s with the new texts as specified in the HS 2007 
amendment. 
 
                                                      
1 WT/L/673.  G/MA/283 
 Page 3 
 
 
  1.4 Thus the transposition work will mainly focus on the remaining structural changes, of which 
there are about 196.  Structural changes norma lly take the form of creating or deleting HS 
subheadings, or changing the codes or descriptions of  HS subheadings.  In some cases, it could also 
include a revision of Section or Chapter notes, which leads to a change of product coverage in one or 
several of its HS subheadings.   
 
1.5 The 196 structural changes of HS 2007 are defined by 355 groups of correlations in the concordance table published by the WCO Secretariat.
2  Depending on the relationships between 
HS 2002 and HS 2007 subheadings as well as the comple xity of the changes, the correlations can be 
categorized as:   
 
(1) one-to-one relationships, where one HS 2002 subheading corresponds exactly to one HS 2007 
subheading3, 
(2) splitting of one HS 2002 subheading into two or more new HS 2007 subheadings,  (3) merging two or more HS 2002 subheadings into one new HS 2007 subheading, or  
(4) more complex cases, involving both splitting and merging of whole or part of different 
HS 2002 subheadings.   
 1.6 The following table gives the number of cases and related HS subheadings in each category. 
The categorization for each individual co rrelation is indicated in Annex I. 
 
Table 1:  Categorization of HS 2007 structural changes 
Category of the changes Number of 
correlation groups Number of HS 2007 
subheadings Number of HS 
2002 subheadings 
One-to-one 88 136 136 
Split 43 116   52 
Merger             175 214 452 
Complex 49 137 279 
Total              355 603 919 
 
II. INTRODUCING HS 2007 CHANGE S IN THE WTO SCHEDULES 
2.1 When introducing HS changes into the WT O schedules of concessions, paragraph 4 of the 
HS 2007 Decision provides the guiding principle to  be observed in the transposition: the existing 
concessions (e.g., bound duties, ODCs, INRs, etc.) shoul d be maintained unchanged.  In other words, 
the scope of the concessions by Members should re main the same in the two nomenclatures.  Any 
ambiguity in the scope that could result from th e introduction of an HS amendment should normally 
be redefined with new breakouts according to the previous version of HS.    2.2 Based on this principle, dealing with the first two categories of changes will be 
straightforward and relatively easy to implement.  In  most cases, one only needs to retain or duplicate 
the national tariff structure and concessions under original nomenclature.  The last two categories are more complicated because they could require th e combination of subheadings with different 
concessions.  In order to maintain all the different  concessions, new breakouts may need to be created 
for each of the HS 2002-based concessions.  Fo r some complicated cases, creating new breakouts 
could require intricate technical work.  The followi ng is a brief introduction of each category, as well 
as how the Secretariat will treat it in the trans position.  For simplicity, it is assumed that the bound 
duty is the only concession to be considered in the transposition. 
                                                      
 2 See G/MA/W/76.  A correlation is a pair of codes in the correlation table, which defines the 
relationship between the subheadings in one nomenclature and another.  
3 It also includes the correlations with the same subheading codes in HS 2007 and HS 2002, where only 
a small fraction of products was moved out from the HS 2002 subheading and major parts were maintained 
unchanged.  This case is discussed in detail in the following section.  G/MA/283 
Page 4  
 
  1. One-to-one relationships 
2.3 Changes defined by one-to-one  relationships in the correlati on table can be further divided 
into two cases:    Case 1:  Renumbering of codes, which are changes that only affect HS subheading codes 
without any increase or decrease of the product scope of those subheadings (Figure 1-1-A).  
These changes can be introduced  in the schedules by replacing the HS 2002 code with the 
new HS 2007 one (Figure 1-1-B).  If there are national breakouts under the affected subheadings, the first six-digits of the nati onal codes should be replaced (Figure 1-1-C). 
 
Figure 1-1-A:  Example of renumbering of codes – correlation table 
2007 Version 2002 Versio n Remarks in WCO's concordance table (G/MA/W/76) 
8443.13 
8443.14 
… 8443.19 
8443.21 
… Amendments made due to technological progress in the 
high technology sector, notably concerning the 
classification of apparatus with multiple reproduction 
functions. 
 
Figure 1-1-B:  Example of renumbering of c odes on subheadings without national breakouts 
HS 2002 code Duty  HS 2007 Code Duty 
8443.19 
 8443.21 10% 
 20%  8443.13 
 8443.14 10% 
 20% 
 
Figure 1-1-C:  Example of renumbering of codes on subheadings with national breakouts 
HS 2002 code Duty  HS 2007 Code Duty 
8443.19 
8443.19.10 
8443.19.90  
8443.21 
8443.21.10 8443.21.90  
10% 
15%  
 
20% 20%  8443.13 
8443.13.10 
8443.13.90  
8443.14 
8443.14.10 8443.14.90  
10% 
15%  
 
20% 20% 
 
 Case 2:  Residual parts of subheadings, wher e some products covered under the HS 2002 
subheadings were moved out.  Some HS 2007 changes create new subheadings for products 
with certain properties, which were previously  classified under other different subheadings.  
For these subheadings, the WCO's correlation tabl e shows the same codes in both the new and 
old nomenclature, with an "ex" in front of th e code of the old nomenclature indicating the 
subheading in the new nomenclature corresponds to  only a part of the old subheading.  For 
example, in HS 2007, a new subheading 8486.10 was created for the classification of equipment for the manufacture of semiconducto r wafers.  This resulted in some products 
being transferred from HS 2002 8464.10 (Sawing machines) to the new subheading HS 2007 8486.10.  The remaining part of HS 72002 8464.10 will become  the new HS 2007 subheading 
8464.10 (Figure 1-2-A). 
 
2.4 If there is no national breakout under the resi dual subheadings, then no changes to the tariff 
codes and descriptions would be needed in the tr ansposition because the product transfer would be 
done implicitly (Figure 1-2-B).  Otherwise, all na tional breakouts would need to be checked to 
determine whether they are the products that should be moved out from this subheading.  If that were 
the case, then this national breakout needs to  be deleted from the subheading in HS 2007 
(Figure-1-2-C) because it should be transferred to subheading 8486.10. If that  were not the case, then 
the national breakouts should be kept in the HS 2007 (Figure 1-2-D).   G/MA/283 
 Page 5 
 
 
  Figure 1-2-A:  Example of residual subheadings – correlation table 
2007 Version 2002 Version Remarks in WCO's concordance table (G/MA/W/76) 
8464.10 ex 8464.10 See remarks for heading 84.86 
             … 
8486.10 ex 8464.10 
… New heading 84.86 has been cr eated for machines for the 
manufacture of semiconductors and flat screen systems. 
* No consensus for these correlations. 
 
Figure 1-2-B:  Example of residual subheadings without national breakouts 
HS 2002 code Duty  HS 2007 Code Duty 
8464.10.00 
 10% 
  8464.10.00 
 10% 
 
 
Figure 1-2-C:  Example of residual subhead ings with national breakouts – possibility 1 
HS 2002 code Duty  HS 2007 Code Duty 
8464.10      - Sawing machines 
8464.10.10 --- For manufacturing wafers 8464.10.90 --- Other 
  
10% 15% 
   
8464.10.00   
15%  
   …  
   8486.10 10% 
 
Figure 1-2-D:  Example of residual subhead ings with national breakouts – possibility 2 
HS 2002 code Duty  HS 2007 Code Duty 
8464.10      - Sawing machines 
8464.10.10 --- For working glass 
8464.10.90 --- Other 
  
10% 
15% 
  8464.10 
8464.10.10 
8464.10.90 
  
10% 
15% 
 
 
2. Splits 
2.5 A split can occur at the same level of the HS or at different levels.4  For instance, the first 
change in Figure 2-A splits HS 2002 subheading 5 501.90 into two parts.  They are coded as 5501.40 
and 5501.90 in HS 2007 and are located at the same HS level.5  However, the scope of the residual 
category in 5501.90 in HS 2007 is smaller than that  in HS 2002, because some products have been 
transferred to the new subheading 5501.40.  In the second case, HS 2002 subheading 5503.10 is 
further divided into two new subheadings, 5503.11 an d 5503.19, which are located at a more detailed 
level of the HS.  The HS 2002 code 5503.10 is removed as a subheading and becomes an explanatory 
entry (header) in HS 2007.  
                                                      
4 The level refers to the position of a subheading in th e hierarchical structure of the HS where the items 
at a lower level are the subdivisions of an item at higher le vel. This hierarchical struct ure is indicated by the HS 
codes and the dashes preceding the product descriptions.  The 96 HS Chapters are located at the highest level 
and coded with two-digit codes. The HS Chapters are broken down to 1221 four-digit headings in the HS 2007, 
which are at the second level of the HS.  Among them, 926 headings are further divided at next level into 3153 
items indicated by one dash preceding their product descriptions.  Finally, 885 one-dash items are further broken 
down to the lowest level, which consists of 2489 items with two dashes preceding their descriptions.  Beyond 
the four-digit heading level, each further subdivision is expresse d by adding one more non-zero digit to the 
four-digit heading code.  Thus, the 2489 items at the lowest  level are expressed in six-digit codes.  The codes of 
295 items at heading level and 2268 items at one-dash leve l that are not further divided are padded with two and 
one zeros respectively.  They make up the 5052 items with six-digit codes, which are called subheadings.  In 
other words, the 5052 six-digit subheadings are actually located at three levels of the HS hierarchy: heading 
level, one-dash level,  and two-dash level. 
5 The last non-zero digit of both codes is located at the fifth digit.  G/MA/283 
Page 6  
 
  Figure 2-A:  Example of split – correlation table 
2007 Version 2002 Versio n Remarks in WCO's concordance table (G/MA/W/76) 
5501.40 
 5501.90 ex5501.90 
 ex5501.90 New subheading 5501.40 has been created for synthetic 
filament tow of polypropylene.  
5503.11 
 
5503.19 ex5503.10 
 
ex5503.10 Subheading 5503.10 has been subdivided to provide 
separately for synthetic staple fibers of aramids. 
 
2.6 The implementation of a split would not be difficult if there were no national breakouts 
involved.  As shown in Figure 2-B, the duties of the HS 2007 tariff lines should be the same as the 
duty of tariff line in HS 2002.  When there are national breakouts under the HS 2002 subheading with 
different duties (Figure 2-C to Figure 2-F), th e transposition has to be  done according to the 
descriptions of the national breakouts.  If the nati onal breakouts are the same as the new subheadings 
introduced in HS 2007, the duties of nationa l breakouts will be assigned to the corresponding 
HS 2007 tariff lines (Figure 2-C).  Otherwise, the two duties related to na tional breakouts could 
potentially be assigned to each of the new HS 2002 subheadings.  Depending on the descriptions of 
the national breakouts in HS 2002, the two duties ma y need to be kept for both new subheadings 
(Figure 2-D), or the two duties are kept for the first subheading (Figure 2-E) or the second (Figure 2-F) and only one duty is kept for the other subheading.     
Figure 2-B:  Transposition of a split without national breakouts 
HS 2002 code Duty  HS 2007 Code Duty 
5503.10.00 10%  5503.11.00 
5503.19.00 10% 
10% 
 
Figure 2-C:  Transposition of a split with national breakouts – possibility 1 
HS 2002 code Duty  HS 2007 Code Duty 
5503.10 
5503.10.10 5503.10.90  
10% 20%  
  
5503.11.00 5503.19.00  
10% 20% 
 
Figure 2-D:  Transposition of a split with national breakouts – possibility 2 
HS 2002 code Duty  HS 2007 Code Duty 
5503.10 
5503.10.10 
5503.10.90  
10% 
20%  
 
 5503.11 
5503.11.10 
5503.11.90 
5503.19 
5503.19.10 5503.19.90  
10% 
20% 
 
10% 20% 
 
Figure 2-E:  Transposition of a split with national breakouts – possibility 3  
HS 2002 code Duty  HS 2007 Code Duty 
5503.10 
5503.10.10 
5503.10.90  
10% 
20%  
 
 5503.11 
5503.11.10 
5503.11.90 5503.19.00  
10% 
20% 10% 
 
Figure 2-F:  Transposition of a split with national breakouts – possibility 4 
HS 2002 code Duty  HS 2007 Code Duty 
5503.10 
5503.10.10 
5503.10.90  
10% 
20%  
 
 5503.11.00 
5503.19 
5503.19.10 5503.19.90 10% 
 
10% 20%  G/MA/283 
 Page 7 
 
 
  3. Mergers 
2.7 Merging subheadings can involve codes in the HS  that are at the same level of the HS or at 
different levels.  As shown in the first row of Figure 3-A, the HS 2002 subheadings 5513.22 and 
5513.23 are merged into a HS 2007 subheading 5513. 23, which is at the same level as the two 
HS 2002 subheadings.  The second example shows co mbining the HS 2002 subheadings 5406.10 and 
5406.20 into HS 2007 subheading 5406.00, which is at a higher level.  
 
Figure 3-A:  Example of merger – correlation table 
2007 Version 2002 Versio n Remarks in WCO's concordance table (G/MA/W/76) 
5513.23 5513.22 
5513.23 Deletion of subheading 5513.22 because of the low volume 
of trade. 
5406.00 5406.10 
5406.20 Deletion of subheadings 5406 .10 and 5406.20  because of 
the low volume of trade. 
 
2.8 Mergers usually result from simplifications wher e the distinction of the products is no longer 
maintained in the new nomenclatu re.  According to the guiding principle for the transposition of 
WTO schedules, however, the distinction in terms of the duty still needs to be considered and 
reflected in the schedules in th e new nomenclature.  Therefore, if the duties related to HS 2002 
subheadings are the same, the HS 2002 tariff lines  can be simplified as suggested in the HS 
amendment and this duty will be assigned to the new HS 2007 tariff line (Figure 3-B).  If the duties 
related to HS 2002 tariff lines are different, th e distinction of HS 2002 tariff lines has to be 
reintroduced as new breakouts in order to maintain th e different duties.  As shown in Figure 3-C, the 
two duties related to HS 2002 tariff lines are ma intained under the ne w combined subheading 
5513.23.  Two new breakouts are created for each duty and their descriptions should be the same as or 
similar to the descriptions of the HS 2002 subheadin gs.  The product coverage of the two breakouts is 
actually the same as that of the two subheadings that are being simplified.  2.9 The situation could be more complicated wh en there are national breakouts with different 
duties under the HS 2002 subheadings.  Taking the ex ample in Figure 3-D, there are two breakouts 
under HS 2002 subheading 5513.22 with duties of 10 per cent and 30 per cent.  Together with the 
duty of tariff line 5513.23.00, three duties need to be relocated under the HS 2007 subheading 5513.23.  A solution for this case is to reintrodu ce the whole structure of the two HS 2002 subheading 
in the HS 2007, by moving all tariff lines to a mo re detailed (lower) leve l and renumbering the new 
breakouts.  Specifically, the HS 2002 subheading 5513 .22 will be moved to one level below the new 
HS subheading and becomes a national header 5513.23.1 in HS 2007. The two HS 2002 tariff lines 
5513.22.10 and 5513.22.90 are moved to two levels below the new HS subheading and renumbered as 
5513.23.11 and 5513.23.19.  The HS 2002 tariff line 5513.23.00 is moved to one level below the new HS subheading.   
Figure 3-B:  Transposition of a merger – possibility 1 
HS 2002 code Duty  HS 2007 Code Duty 
5513.22.00 
5513.23.00 10% 
10%  5513.23.00 
 10% 
 
 G/MA/283 
Page 8  
 
  Figure 3-C:  Transposition of a merger – possibility 3 
HS 2002 code Duty  HS 2007 Code Duty 
 
5513.22.00 5513.23.00  
10% 20%  5513.23 
5513.23.10 5513.23.90  
10% 20% 
 
Figure 3-D:  Transposition of a merger – possibility 3 
HS 2002 code Duty  HS 2007 Code Duty 
5513.22 
5513.22.10 
5513.22.90  
5513.23.00  
10% 
30%  
20%  
 
 5513.23 
5513.23.1 
5513.23.11 5513.23.19 
 
5513.23.90  
 
10% 30% 
 
20% 
 
4. Complex changes 
2.10 A complex change includes both splitting and merging of the whole or part of different 
subheadings. Since a specific change  can combine splits and mergers differently, it is difficult to find 
a standard way of dealing with the transposition as it w as in the previous cases.  It is for this reason 
that manual intervention will be required for most of  the complex changes.  Moreover, some complex 
changes could involve as many as 20 to 30 subhead ings from different HS 2002 headings, Chapters, 
and even Sections.  In order to maintain a ll these concessions in the new HS 2007 nomenclature, 
complicated coding structures and descriptions need to be introduced.  And the situation could be 
even more complicated if national breakouts are involved.    2.11 The following example shows a complex ch ange and how it can be transposed.  A new 
heading 8508 was created in HS 2007 for vacuum cleaners, which in cludes four new subheadings as 
shown in Figure 4-A.  According to the correlati ons in Figure 4-B, the products under the four 
subheadings were transferred from four HS 2002 subheadings 8479.89, 8479.90, 8509.10 and 
8509.90.  For simplicity, it is assumed that th ere are no breakouts beyond six-digit subheading level 
and that there are four different duties for the four HS 2002 subheadings (Figure 4-C).    
Figure 4-A:  Example of a complex case – nomenclature 
HS 2007 code Description 
  
85.08 Vacuum cleaners. 
 - With self-contained electric motor : 
8508.11 -- Of a power not exceeding 1,500 W and having a dust bag or 
other receptacle capacity not exceeding 20 l 
8508.19 --   Other 
8508.60 - Other vacuum cleaners 
8508.70 - Parts 
 
Figure 4-B:  Example of a complex case – correlation table 
2007 Version 2002 Versio n Remarks in WCO's concordance table (G/MA/W/76) 
8508.11 
8508.19 
 
8508.60 8508.70 ex8509.10 
ex8479.89 
ex8509.10 
ex8479.89 ex8479.90 
ex8509.90 Creation of new heading 85.08 for vacuum cleaners, with or 
without self-contained electric motor, and deletion of 
subheading 8509.10 requires transfer of certain vacuum 
cleaners to new subheading 8508.  G/MA/283 
 Page 9 
 
 
  Figure 4-C:  A schedule to be transposed 
HS 2002 code Description Duty 
   
[8479.8] - Other machines an d mechanical appliances:  
… … … 
8479.89 -- Other 10% 
8479.90 - Parts 20% 
   
… … … 
   
8509 Electro-mechanical domestic appliances, with 
self-contained el ectric motor.  
8509.10 - Vacuum cleaners, including dry and wet 
vacuum cleaners 30% 
… … … 
8509.90 - Parts 40% 
 
2.12 As indicated in the correlation table (Figure 4-B), the four HS 2007 subheadings are defined 
by the six correlations.  Among them, the HS 200 7 subheadings 8508.11 and 8508.60 have one-to-one 
relationships with parts of HS 2002 subheadings 8509.10 and 8479.89 respectively.  Therefore, the 
duties of these two HS 2007 subheadings should be equal to the duties of the corresponding HS 2002 
subheadings.    2.13 The other two subheadings 8508.19 and 8508. 70 are actually mergers of two HS 2002 
subheadings respectively.  As discussed in the previous section, transposing a merger case could 
require creating new breakouts in order to maintain different duties, which should correspond to the 
original HS 2002 subheadings in terms of descriptions .  However, this situation is more difficult than 
the simple merger case that was shown in the pr evious examples, because in this case there is a 
merging of two parts of subheadings, which are indicated by an "ex" in the correlation table.  The 
descriptions of the HS 2002 subheadings cannot be u sed as descriptions of the new breakouts, because 
the new breakouts contain only parts of the HS 2002 subheadings.  For instance, the products under HS 2002 subheading 8479.89, which are "other machin es and mechanical appliances", have been split 
into seven parts, with only two parts transferred to this new heading 8509.  It is certainly wrong to simply adopt the description of 8478.89 as the description of the new breakouts, because the 
description is too broad for both subheadings.   
 
2.14 According to the description of the HS 2007 heading 8508, the correct description for the 
breakouts under HS 2007 8508.19 must be certain ki nds of vacuum cleaners.  However, the 
correlation table does not give much information as to  where exactly the vacuum cleaners have been 
transferred.  Therefore, the transposition has to re ly on other materials, which include the amendment 
texts, HS nomenclatures and explanatory notes.  A comparison of the new and old texts in the 
nomenclature and in the explanatory notes would n eed to be done, which could entail an extended 
technical work and require a good knowledge of customs classification.  For this specific example, a study of the nomenclature show s that ex8479.89 represents industria l vacuum cleaners, and ex8509.10 
represents household vacuum cleaners.  Similarl y, ex8479.90 and ex8509.90 are the parts for the 
industrial and household vacuum cleaners respectively.   By using the HS language, the result of the 
transposition should be the following (Figure 4-D).   G/MA/283 
Page 10  
 
  Figure 4-D:  Transposition of a complex case 
HS 2007 code Description Duty HS 2002 code 
8508.11.00  - - Of a power not exceeding 1,500 W and having a 
dust bag or other receptacle capacity not exceeding 20 l 30% ex8509.10 
8508.19  - - Other     
8508.19.10  - - - Domestic 30% ex8509.10 
8508.19.90  - - - Other 10% ex8479.89 
8508.60.00  - Other vacuum cleaners 10% ex8479.89 
8508.70  - Parts     
8508.70.10  - - - For domestic vacuum cleaners 40% ex8509.90 
8508.70.90  - - - Other 20% ex8479.90 
 
III. PROCESSING OF HS 2007 CHANGES 
3.1 According to paragraph 2 of the HS 2007 Deci sion, developed country Members shall prepare 
their own transposition.  The Secretariat sha ll transpose the schedules of developing country 
Members, except for those that notify the Secret ariat that they undertake to prepare their own 
transpositions.    3.2 Paragraph 9 of the HS 2007 Decision also provi des that submissions will be reviewed by the 
Secretariat.  The review will follow a standard pro cedure described in Section VII.  As part of the 
review process the Secretariat is mandated to undertake a factual report, which will include 
observations on the application of the transposition pr ocedure/methodology.  This report will first be 
submitted to the Members concerned for comments w ith a view to reaching a common understanding.  
Any outstanding issue that cannot be resolved will be  attached to the "Draft HS07 file" and will be 
circulated for multilateral review. 
 
3.3 As provided in paragraph 3 of the HS 2007 D ecision, the Secretariat's work shall be based on 
each Member's latest schedule, as reflected in the CTS.  If tariff lines affected by changes in the 
HS 2007 nomenclature have not yet been certified in  the HS 2002 nomenclature, then the "draft HS02 
files", which have been approved by all other Me mbers in the multilateral review of the HS 2002 
transposition, shall be used as th e basis for those tariff lines.  
 3.4 The methodology employed by the Secretariat is based on the guiding principle for the transpositions, according to which the overall pro duct coverage will not be altered by any HS 
amendments.  Products removed from one subheading ha ve to be relocated to another subheading or 
subheadings.  Therefore, no matter how the HS su bheadings are affected by the patterns of splits, 
mergers or complex changes, each subheading in the new nomenclature must be composed of one or 
more subheadings or parts of these s ubheadings from the old nomenclature. 
 3.5 Based on this principle, and the experience gained in the HS 2002 transposition exercise, a 
uniform processing methodology has been developed, which includes some semi-automatic 
procedures in order to standardize and simplify the transposition process.  Like in the HS 2002 
transposition exercise, the following three-step pr ocedure will be used by the WTO Secretariat: 
 (1) All the HS 2007 subheadings that are related to structural  changes will be identified.  For 
each of these HS 2007 subheadings, all correspondi ng HS 2002 subheadings and their related 
national tariff lines will be identified in the CTS Concession table and allocated to their 
respective HS 2007 subheadings.  The result of this step will be a table listing all HS 2007 
subheadings and corresponding HS 2002 nationa l tariff lines that could potentially be 
relocated under these HS 2007 subheadings.  A pa ir of HS 2007 and HS 2002 subheadings 
should be the same as that in the WCO standa rd correlation tables.  One pair may correspond 
to more than one national tariff line.  And one national tariff line may correspond to more  G/MA/283 
 Page 11 
 
 
  than one pair of HS six-digit correlations or HS 2007 subheadings.  All tariff lines 
corresponding to an HS 2007 subheading are called "candidate lines" for this HS 2007 subheading. 
 (2) A computer program will evaluate all candidate lines for each HS 2007 subheading to 
determine whether they could be simplified (b y collapsing them in a single subheading).  
Specifically, if all candidate lines corresponding  to an HS 2007 subheading have identical 
concessions (if they present the same core part s of the concessions, e.g. bound duty, INRs, 
ODCs, SSG, etc.), these candidate lines could be si mplified or collapsed to one HS 2007 line.  
As it is no longer necessary to distinguish be tween those candidate lines with identical 
concessions, the different "origins" of these candi date lines could be ignored to simplify the 
outcome.  The HS 2007 subheading code and description would become the new tariff line code and description.
6 
 (3) When the concessions of candidate lines are different from one another, these HS 2007 
subheadings and candidate lines will be put asi de for manual transposition.  In the manual 
processing, these candidate lines will then be exam ined one-by-one to determine whether they 
should be retained for this HS 2007 subhead ing or should be removed from this HS 2007 
subheading.  Since one HS 2002 subheading can be split into more than one HS 2007 
subheading, a national tariff line under this HS  2002 subheading could, in theory, be assigned 
to each corresponding HS 2007 subheading as a candidate line.  Depending on the product 
coverage of this national tariff line, it may be  retained or dropped for a specific HS 2007 
subheading, but it should appear under at least  one HS 2007 subheading.  For all candidate 
lines that are kept, tariff line codes and descrip tions may need to be re-defined accordingly 
based on the national product descriptions.  These new codes and descriptions become part of 
the new CTS in HS 2007 and the pairs of tariff line codes in HS 2002 and HS 2007 are 
recorded in the correlation table. 
 3.6 Since a large number of lines could be co llapsed in Step 2 above, this process can 
significantly reduce the workload and help focus the resources on the manual work.  However, it 
should be noted that the manual work involved would still be extensive and will require a 
considerable amount of time from the WTO Secretariat.  
 
3.7 The following chart illustrates how this pro cess is applied for processing two HS changes of a 
mock schedule with four national tariff lines.  The first change related to heading 4206 is processed 
automatically since the two national tariff lines have the same duties.  The second change on 
heading 2910 involves different duties for candidate lines.  It has to be processed manually to take 
into account the national descriptions and duty rates.   
 
                                                      
6 Zeros ("0"s) may be added to make the code th e same length as other national tariff line codes. G/MA/283 
Page 12  
 
  Figure 5:  Example of transposition procedures 
 
WCO Correlation Table  Schedule of concessions in HS 2002  
HS 2007 HS 2002  TL Code in HS 2002 Description Duty 
4206.00 4206.10  4206.10.00 National Description A 50% 
  4206.90  4206.90.00 National Description B 50% 
           
2910.40 ex2910.90  2910.90.10 National Description C 10% 
2910.90 ex2910.90  2910.90.90 National Description D 20% 
 
   S t e p  1  
 
Candidates for HS 2007 subheadings  New Schedule in HS 2007 
HS 2007 HS  HS 2002 HS 2002 Des        TL code in 
HS 2007 Description   
4206.00 Standard 
Description 1 4206.10 4206.10.00 National 
Description A 50% Step 2  
4206.00 Standard 
Description 50% 
4206.00 Standard 
Description 1 4206.90 4206.90.00 National 
Description B 50% Collapsed       
              
2910.40 * Standard 
Description 2 2910.90 2910.90.10 National 
Description C 10%     
2910.40 Standard 
Description 2 2910.90 2910.90.90 National 
Description D 20%     Step 3  
2910.40.00 Standard 
Description 20% 
2910.90 Standard 
Description 3 2910.90 2910.90.10 National 
Description C 10% Manual 2910.90.10 National 
Description C 10% 
2910.90 Standard 
Description 3 2910.90 2910.90.90 National 
Description D 20%  2910.90.90 National 
Description D 20% 
 * It is assumed that as a candidate, HS 2002 national tariff line 29109010 is not relevant to HS 2007 subheading 291040, so it was dropped 
for 291040, but was kept for 291090.  
 
IV. THE NEED FOR SIMPLIFICATION 
4.1 The general aim of the HS amendments is to  better align the international standard product 
descriptions to the changing requirements of the international trading system, keeping it simple, 
relevant and comprehensible.  This sometime s requires substantial regroupings of parts of 
subheadings to other or newly defined subheadings .  This would create no substantive problems if 
there were not "legal legacies", which need to be taken care of as is the case with the concessions in 
the WTO.  And, from the WTO perspective, one of  the reasons for transposing Members' Schedules 
of concessions is to allow for a comparison of th e bound duties vis-à-vis the applied duties (i.e. to 
ensure that concessions are not being breached).  4.2 In the HS 2002 transposition exercise, a significant amount of manual work by the Secretariat focused on a number of changes relating to chemical  wastes in HS Chapter 38 and to paper in HS 
Chapter 48.  These changes involved many subheadi ngs and implied very complicated correlations 
between the HS 1996 and HS 2002.  Since the met hodology followed by the Secretariat was a pure 
technical transposition without altering any con cessions for these subheadings, the result was complex 
coding structures, and sometimes very complex tec hnical descriptions, which had to be introduced in 
order to retain all the details of concessions.  The advantage of this methodology is that it is 
technically correct (in the sense of representing exactly the same concessions as before), and thus it 
helps Members to avoid potential disputes and le ngthy negotiations on changes in the concessions 
resulting from the transposition.  On the other hand, the disadvantage is that in many cases it resulted 
in very complicated product codes and descriptions , which often deviate from those found in national 
applied tariff schedules and caused difficulties when making links between bound and applied tariffs.  
Moreover, this practice led to a proliferation of HS 1996 duty rates in HS 2002 tariff lines which may 
in fact represent somewhat theoretical allocations, covering little or no actual trade.  In fact, some of 
the new breakouts might be virtually empty, with no traded products actually being classified under 
them.  It could therefore be argued that the complication of the WTO schedules of concessions is in contradiction with the original purpose of these HS  changes, namely, a simplification of the tariff  G/MA/283 
 Page 13 
 
 
  structure to better deal with current needs and to  allow for a comparison of the bound and the applied 
duties.   4.3 Similarly, in order to keep all details of  concessions other than the bound duties, such as the 
INRs and other non-concession items (such as the refe rence to the present legal instrument), breakouts 
with complicated HS structures and descriptions had to sometimes be created.  This resulted in many 
tariff lines under specific subheadings with the same bound duty, but different INRs or legal instruments.  For example, in transposing Chapte r 48, in the case of one Member, 158 tariff lines had 
to be created in order to retain all details of the concessions.  However, if one had not needed to create 
a distinct national tariff line for each distinct combination of INRs, only 49 tariff lines would have 
been needed to retain all bound duties in the schedul e.  The exact product coverage of the INR would 
always be preserved in the earlier nomenclature and could be easily referred to in case of need. 
 4.4 While the previous transpos ition procedures have stressed the principle of not affecting the 
scope of the concessions to the extent possible, they  have also recognized the practical importance of 
achieving some degree of simplification.  Severa l simplification methods were provided for in the 
earlier HS transpositions procedures in respect of the bound duties
7, most of which are explicitly 
provided for in paragraph 5 of Annex 2 of the HS 2007 decision.  For instance, when two tariff lines 
with different duties were combined, the duty corres ponding to the tariff line with majority trade, or 
the simple or trade weighted average could be assigned as a single duty to a new tariff line, which otherwise would need to be split in two in  correspondence with the two different duties.
8   
 
4.5 Although the decision does not mention methodologies that could be used to deal with other types of simplifications, similar practical steps coul d be taken to simplify the transposition work when 
the same bound duty is involved.    V. STEPS TOWARDS SIMPLIFYING THE HS 2007 TRANSPOSITION 
5.1 In light of the previous section and the lessons learned from the HS 2002 transposition 
exercise, the Secretariat is considering some practic al solutions that aim at simplifying in as much as 
possible the structure of Members' WTO Schedul e of concessions, while preserving their rights and 
obligations.  The basic idea is to develop common rul es that could be applied to all schedules that the 
Secretariat is going to process and verify.  The u se of any of these methods will be duly flagged and 
noted in the transposition files for transparency. 
 
1. INRs and legal instruments 
5.2 The HS 2002 transposition took into account a ll INRs (present and earlier) and the reference 
to the legal instruments (present and first).  When  two HS subheadings were merged and the tariff 
lines under them had different INRs or instrument s, new breakouts were created to embody the 
different INRs or instruments, even though all ot her elements of the concessions, e.g. bound duties 
and ODCs, were exactly the same. For example:    
                                                      
7 BISD 30S/17, WT/L/407. 
8 This has proven difficult to implement in some cases where:  1) non- ad valorem  duties are involved 
and no ad valorem  equivalents are available; 2) only part of a tariff line is transferre d and trade statistics are 
only available at a more aggregated level (so it is difficult to determine which component has the majority of 
trade or to calculate weighted averages).  In add ition, since individual Members can use these measures 
differently, the application of one me thod and not the other may cause oppos ition when other Members' interests 
are impaired and the transposition process may be blocked.   G/MA/283 
Page 14  
 
  Table 2-A:  Example of different INRs 
HS Code Description Bound Duty Present INR Text 
3006.80  - Waste pharmaceuticals   
3006.80.10 - - Of dried glands and other organs for organo-therapeutic 
uses, whether or not powdered; extracts of glands … 0 CH-US 
3006.80.20 - - Of human blood; animal blood prepared for therapeutic, 
prophylactic or diagnostic  uses; antisera and … 0 US 
3006.80.30 - - Of medicaments consisting of two or more constituents 
mixed together for therapeu tic or prophylactic uses, … 0 CH-CE15-US 
3006.80.40 - - Of medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic uses, … 0 AU-MX-US 
3006.80.50 - - Of wadding, gauze, bandag es and similar articles (for 
example, dressings, adhesive plasters, poultices), … 0 US 
3006.80.60 - - Of pharmaceutical goods sp ecified in Note 4 except for 
products of Note 4 (ij) and (k) 0 US 
3006.80.90 - - Other 0 CE15-US 
 
5.3 Although the duty for all tariff lines under subheading 3006.80 is zero, seven breakouts would still have to be created just for differentiati ng the products corresponding to different INRs.  
Moreover, it is difficult to determine the appropriate  descriptions for those breakouts since they relate 
to many chemical terminologies and the tariff line cod es have to be extended to 9-digits to keep the 
hierarchical classification of pharmaceuticals.  Very  likely, those breakouts bear no relationship with 
the breakouts of Members' applied tariff line struct ure, a situation which considerably complicates 
correlating the two of them.  In this case, and si nce this subheading was created for monitoring and 
controlling the trade of waste pharmaceuticals, the tr ade volume was actually extremely low.  It only 
accounted for 0.0006 per cent of world trade during 2002 to 2005.  Therefore, the benefit of creating complicated tariff structures for such situations is  doubtful, in particular if weighed against the 
associated costs in terms of  time and effort involved. 
 5.4 Considering the fact that INRs are normally attached to a duty, it could be reasonable to 
condense those entries of INRs that  relate to the same duties, keeping just one entry.  Thus, the 
Secretariat suggests to avoid creating new breakou ts solely for differentiating INRs (present and 
earlier) and legal instruments (present and first) in the HS 2007 transposition.  The "candidates" with 
the same duty but different INRs will be collapsed into one tariff line.  For Members holding INRs for 
only part of the tariff line, an ex-out will be added in front of country codes, e.g., exCH or exAU.  In 
the case of the above subheading the tariff lin e would read as shown in Table 2-B.  
 
Table 2-B:  Example of different INRs 
HS Code Description Bound Duty Present INR Text 
3006.80.00  - Waste pharmaceu ticals 0 US, exCH, exAU, 
exCE15, exMX 
 
5.5 Similarly, the "candidates" with the same duty but different present or earlier instruments will 
also be collapsed into one tariff line.  Any documen t symbol related to this tariff line, no matter fully 
or partially, will be listed toge ther in the instrument fields. 
 5.6 It should be noted that using ex-outs on INRs to indicate Members only holding an INR for part the tariff line is not a new practice.  For ex ample, ex-outs for INRs can be found in two legal 
instruments and they have again been used in  one of the two submissions for the HS 2007 
transposition.   
  G/MA/283 
 Page 15 
 
 
  2. Take into consideration Members' tran spositions in their applied tariffs 
5.7 For the tariff lines that were affected by  HS 2007 changes, and assuming availability, the 
Secretariat will take into consideration the trans positions which have been done by Members in their 
applied tariffs, to the extent that this helps in  resolving complex correlations and in particular 
correlations where the WCO could not achieve a c onsensus among its Contracting Parties.  If the 
Secretariat determines that a Memb er took a simplified approach in its transposition, the Secretariat 
would try to adopt the same approach as long as it would be in line with the guiding principles of the transposition.  Similarly, for Members belonging to  a customs union or using the same nomenclature, 
the Secretariat will try to treat thei r transpositions in a similar manner.  However, tariff lines that have 
not been affected by HS 2007 changes, will not be aligned to the applied tariff by the Secretariat.  
 
3. Simplified correlations 
5.8 The WCO correlation table circulated in document G/MA/W/76
9 is the main basis for the 
Secretariat's work.  There are, however, a number of  correlations that refer to products or parts 
thereof, for which there is very low or even no tr ade at the national level.  A simplified correlation 
table could reduce the manual work involved and will ensure consistency in the treatment of files that 
the Secretariat will process.  Based on an analysis  of HS 2007 changes, the Secretariat proposes the 
simplification of some correlations as discussed be low and described in detail in Annex I.  If a 
Member intends to make use of the standard correla tion table or take other approaches, it would need 
to inform the Secretariat.    
(a) Simplifying the changes of subheadings deleted due to low volume of trade   
 The HS 2007 amendments removed all the h eadings with annual trade below a $100 million 
threshold and subheadings with annual trade belo w $50 million.  In order to ensure a correct 
classification of the products originally fa lling under the deleted subheadings, the WCO 
provides a correlation to indicate where these products are relocated.   
 
 In implementing these changes in their applied tariff, most Members normally just delete the 
headings and subheadings.  The products origin ally classified under the deleted subheadings 
will apply the duties of the new subh eadings where they are relocated. 
  According to the transposition methodology that was used in HS 2002 transposition, however, 
the new subheadings were broken down to breakout s in order to retain the duties for deleted 
subheadings.  This is theoretically correct in  terms of preserving the commitments, because 
all concessions are maintained unchanged.  However, as discu ssed above, it complicates the 
HS structure (which underlies the purpose of the HS amendments in the first place) and could make it difficult to determine whether the bindin gs are being respected.  In other words, it 
creates extra complexity in the schedules and makes it difficult to link bound and applied 
duties.    
  In the HS 2007 amendment, 229 HS 2002 subh eadings have been removed because the trade 
volume was below the threshold.  These subhead ings are flagged in the correlation table 
included in Annex I.  In the HS 2007 transpos ition, the Secretariat will apply the rate(s) 
previously applied to the tariff line(s) with the majority of trade if the low-trade subheadings 
(or parts thereof) can actually be considered to  be of marginal importance thus omitting the 
                                                      
9 This document will need to be revised to take acco unt of the amendments which have been introduced 
subsequent to its circulation. G/MA/283 
Page 16  
 
  correlation for the low-trade subheadings.   It s hould be noted that this approach is expressly 
provided for in the HS 2007 Decision.
10   
 (b) Simplifying selected complex changes 
 Complex changes account for most of the workload of the HS transposition.  In order to 
precisely maintain minor differences among newly created breakouts, complicated structures 
and arcane descriptions have to be employed, which can cause problems in the use of these 
schedules in the future.  Research done by the Secr etariat shows that it is possible to simplify 
some of these, by considering the patterns of  trade and the reason behind the HS change.  
Two such situations are described below.   
 
 Case 1:  In the HS 2007 amendments, a new heading 28.52 was created for compounds of 
mercury in response to the international c onvention for monitoring the trade of hazardous 
chemicals.  All mercury compounds originally classified under 29 HS 2002 subheadings (according to their chemical elements) were transferred to the new HS 2007 
subheading 2852.00.  Since all compounds cl assified under this new subheading have a 
common element, mercury, and this is why th e subheading was created, the other elements 
that they may also contain were not considered important.  Therefore, it might not be necessary to overcomplicate this subheading with new breakouts according to the other 
elements contained in these compounds, which would require the introduction of complicated 
codes and descriptions.  In this case, it would a ppear to make sense to keep only one line and 
omit the details.  
  The question would be which duty should be used  for this line.  Since most Members did not 
have national breakouts specifically for mercury compounds under those 29 HS 2002 
subheadings, trade statistics are normally not available.  In this case, making a simple average 
of the duties of all the HS 2002 tariff lines coul d be used to arrive at the duty of the new 
subheading.  It should be noted that this simp lification conforms to the fourth method defined 
in the HS 2007 Decision, which is "applying the arithmetic average of the previous rates of 
duty where no basis exists for establishi ng reasonably accurate trade allocations." 
 
Table 3:  HS 2007 change on compounds of mercury 
2007 Version 2002 Version Remarks in WCO's concordance table 
(G/MA/W/76)  
2852.00 ex2825.90, ex2827.39,  ex2827.49, ex2827.60, 
ex2830.90, ex2833.29, ex2834.29, ex2835.39, 
ex2837.19, ex2837.20, ex2838.00, ex2841.50, 
ex2842.10, ex2842.90, ex2843.90, ex2848.00, 
ex2849.90, ex2850.00, ex2851.00, ex2918.11, 
ex2931.00, ex2932.99, ex2934.99, ex3201.90, 
ex3206.50, ex3502.90, ex3504.00, ex3707.90, 
ex3822.00 Creation of new heading 28.52  for separate chemically 
defined inorganic or organic compounds of mercury, other 
than amalgams. 
 
Amendments made consequential to the Rotterdam 
Convention on the prior informed consent procedure (PIC) 
for certain hazardous chemi cals and pesticides in 
international trade which entered into force on 24 February 
2004. 
 
 
 
 Case 2:   The scope of HS 2007 subheading 3006.10 (S terile surgical catgut, similar sterile 
suture materials and sterile ti ssue adhesives for surgical wound closure; sterile laminaria and 
sterile laminaria tents; sterile absorbable surg ical or dental haemos tatics) was expanded to 
include sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion 
barriers, which were classified in HS 2002 under 34 different subheadings.   
                                                      
10 WT/L/673, Annex 2, Paragraph 5.  G/MA/283 
 Page 17 
 
 
   This change is an expansion of the produc t coverage of the HS 2002 subheading 3006.10 and 
the main property of this subheading remains th e same.  Thus, the Secretariat would suggest 
to keep HS 2007 subheading 3006.10 as one tari ff line without adding any new breakouts for 
the ex-outs, and retain the concessions relate d to the HS 2002 subheading 3006.10 for the new 
tariff line. 
 
Table 4:  HS 2007 change on subheading 3006.10 
2007 Version 2002 Version Remarks in WCO's concordance table 
(G/MA/W/76)  
3006.10 3006.10, ex3920.10,  ex3920.20, ex3920.30, 
ex3920.43, ex3920.49, ex3920.51, ex3920.59, 
ex3920.61, ex3920.62, ex3920.63, ex3920.69, 
ex3920.71, ex3920.72, ex3920.73, ex3920.79, 
ex3920.91, ex3920.92, ex3920.93, ex3920.94, 
ex3920.99, ex3921.11, ex3921.12, ex3921.13, 
ex3921.14, ex3921.19, ex6002.40, ex6002.90, 
ex6003.10, ex6003.20, ex6003.30, ex6003.40, 
ex6003.90, ex6005.90 The scope of subheading 3006. 10 was expanded to cover 
also sterile absorbable surgical or dental yarn and sterile 
surgical or dental adhesion barriers, whether or not 
absorbable. 
 
 
VI. OTHER ISSUES RELATED TO THE SECRETARIAT’S TRANSPOSITION 
1. Correlations without clear codes 
6.1 For two HS 2007 amendments, the WCO correlation table did not establish a clear link 
between the HS 2002 and HS 2007 subheadings.  The first is the deletion of HS 2002 subheadings 
4823.12 and 4823.19, which entails the transfer of these products to HS 2007 subheadings 4811.41, 
4811.49 and 4823.90.  However, the WCO Review Sub- Committee agreed not to  insert a reference to 
these subheadings in the correlation table, becau se subheadings 4823.12 and 4823.19 might be 
virtually empty.  The second case is the "deletion of Note 6 to Chapter 85 [which] may result in classification of goods of subheadings 8523.11 to 8523.90 and 8 524.10 to 8524.99 with other goods 
by application of the "General rules of interp retation of the Harmonized System" (GIR) 3 (b) or 
3 (c)
11". Thus, under HS 2007 they will be classified in many different subheadings in Chapters 84, 85 
and 90. In light of the above, these two changes w ill not be taken into account in the work undertaken 
by the Secretariat.    
2. References to HS codes in descriptions 
6.2 As a result of the transposition, some referenc es to HS codes that are part of some tariff line 
descriptions may no longer be valid.  For the tariff li nes covered by the HS transposition, i.e. included 
in the WCO's correlation tables, these references would normally be picked up and corrected.  
However, there may be references to HS tariff line codes in the tariff lines that are unaffected by HS 
changes.  These would need to be tracked down an d adjusted before the full HS 2007 CTS files are 
released.   
                                                      
11 General rules of interpretation of the Harmonized System:  
3(b) Mixtures, composite goods consisting of different materials or made up of different components, 
and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if 
they consisted of the material or component which gives them their essential character, insofar as this criterion 
is applicable.  
3 (c) When goods cannot be classified by reference to  3(a) or 3(b), they sha ll be classified under the 
heading which occurs last in numerical order among those which equally merit consideration. G/MA/283 
Page 18  
 
  3. Coding conventions 
6.3 The length of HS codes (six or more dig its) used in the current CTS database will be 
maintained for the HS transposition.  For t hose tariff lines where the transposition was done 
automatically, it resulted in concessions that could be defined at the level of HS six-digit subheadings.  
In order to maintain a uniform tariff line coding, HS six-digit codes will be padded with trailing zeros 
so as to yield the same length as that of the tari ff lines in the current sche dule.  In the case where 
subdivisions of an HS six-digit subheading are require d, the codes that Members used in their national 
applied nomenclature will be taken into account .  If the national breakouts are the same as the 
subdivisions needed by the HS transposition, nationa l codes will be adopted.  If the national breakout 
is not available or further subdivisions are n eeded, tariff line suffixes will be created for new 
breakouts.  
 
4. Agriculture vs. non-agriculture breakdown 
6.4 The classification of Agricultural (AG) and non-Agricultural (non-AG) products will follow 
the definition proposed by the Chairman of the NAM A negotiations in his latest draft modalities text 
(TN/MA/W/103/Rev.3, Annex I).  This definition, which is presented in the HS 2002 nomenclature, 
will be transposed to HS 2007 by applying the standard WCO's correlation table.   
 6.5 There are two cases where the HS 2007 trans position results in a mix of AG and non-AG 
products at the level of subheadings.  These are:   non-AG subheading 0509.00 (natural sponges of 
animal origin) in the HS 2002 has been deleted becau se of its low volume of trade.  This results in a 
transfer to an AG subheading 0511.99 (other products of animal origin) in the HS 2007, which is the 
residual subheading of Chapter 5.  The second case is  that the creation of new heading 28.52, for 
separate inorganic or organic compounds of mercury, resulted in mercury compounds originally classified under 29 HS 2002 subheadings being tran sferred to this new HS 2007 subheading.  Among 
the 29 HS 2002 subheadings involved, two of them (ex3502.90 and ex3504.00) are defined as 
agricultural products.  
 6.6 In the absence of a new definition in HS 2007, the Secretariat would propose to  treat 
subheading 0511.99 as an agricultural product and 2852.00 as a non-agricultural product considering that the non-conforming parts consist only of a mi nor part of the new subheadings in terms of 
importance of classification and volume of trade.   
 
VII. FORMAT AND CONTENTS OF THE HS07 TRANSPOSITION FILES 
7.1 This section provides some further technical clar ification to the format and the contents of the 
HS07 transposition files prepared by the Secretariat. It should also serve as a guideline to the format 
of the files prepared by those Members that undertak e to submit their own transpositions.  The format 
of the two key tables was already presented in the CD  ROM sent out to Members in January 2007.  It 
is reproduced herewith together with some further explanations. 
 7.2 The changes introduced by the HS transpos ition are summarized in two tables.  The first 
table, called the transposition file, contains all re levant elements of the schedule for all those HS 
headings where one or more tariff lines are affect ed by HS changes.  The second table, called the 
concordance table, provides the concordance of all ta riff lines in the transposition file to one or more 
tariff lines in the schedule in the HS 2002 nomenclat ure.  A query called Concordance_HS02_HS07 is 
available in each database to extract the reve rse concordance from HS2002 to HS2007.  For practical 
purposes the electronic files maintained in the C onsolidated Tariff Schedules (CTS) database should 
serve as reference.  
 
  G/MA/283 
 Page 19 
 
 
  7.3 Additional tables transposing relevant concessi ons and commitments contained in other parts 
and sections of the schedules should also be included as part of the draft HS07 files.  For example, if 
tariff quotas or export subsidies are affected by HS07  changes, the Secretaria t will prepare an Excel 
file which would include (1) the tariff lines affect ed by the HS07 changes and (2) the corresponding 
correlation table(s).   The tables maintained in th e Consolidated Tariff Schedules (CTS) database will 
be used by the Secretariat as a reference.  The inclusion of all tariff lin es within the corresponding 
tariff quota or export subsidy will allow Members to appreciate the precise scope of each concession or commitment.  To facilitate the review process, an indication of which tariff lines are affected by the 
HS07 changes within each tariff quota or export subsid y will be included.  The information described 
in this paragraph should also be provided in  the draft HS07 files prepared by Members. 
 
7.4 The scope of the tariff lines to be covered is given in Annex 1 of this document.  Tariff lines 
are defined as all product items which can be iden tified by a product description and corresponding 
commitments. This also includes tariff lines that  are not identified by a separate and unique HS 
product code.  In the format of the Secretariat ta bles these tariff lines are identified by separate tariff 
line suffixes.  All tariff lines in the HS 2007 transpos ition table need to be linked via the concordance 
table with the HS 2002 version of the final con cession table in the Consolidated Tariff Schedules 
database.   7.5 For the sake of transparency it is also recommended to include the unbound parts of HS 2007 
subheadings affected by the transposition in the corre lation table and in the tr ansposition file.  Product 
descriptions can sometimes only be understood in th e context of a full listing of all product items 
within one subheading.  For example the product d escription "Other" can only be interpreted correctly 
if one knows all the items that are not covered by this residual category.  Leaving out unbound items at the tariff line level, i.e. more detailed than HS subheadings, could lead to misinterpretation of 
product description of bound tariff lines.          
 
7.6 The Secretariat has introduced in its HS 2002 transposition all unbound tariff lines in the new 
final concession table (listing the full nomenclatur e) but not in the transposition file nor in the 
correlation table.  These files have been made av ailable for the HS 2002 multilateral review exercises. 
The final concession table will be the basis for th e HS 2002 version of the CTS which is currently 
under preparation.  For the HS 2007 transpositi on exercise the Secretariat will prepare (1) a 
correlation table, including correla tions for unbound tariff lines, (2) a transposition file and (3) a new 
final HS 2007 concession table covering the full nome nclature.  However, in the document prepared 
for the purpose of certification the unbo und tariff lines will not be shown.   G/MA/283 
Page 20  
 
  TABLE 1 
 
Transposition file 
 
FIELD NAME DESCRIPTION 
Member Country code of the WTO Member  (ISO Alpha Code). 
TL Tariff line number, head ings or sub-headings. 
TLLevel Tariff line product level. 
TLS Tariff Line Suffix. 
Ex Ex recording concession on part of the product or Ex1, Ex2, etc. recording  
concessions at different duty levels. 
Sector Ag:  Standard definition of agriculture  used by the Secretariat ;  Ag-ex: Headers 
that include both agricultural and non-agricultural products;  Null:  Non-agricultural products. 
Description Product's description in English, French or Spanish with dashes essential. 
Certified C:  Certified, A:  Approved but  not yet certified; or Null:  Not certified. 
Base Duty AV Ad valorem duty only, examples:  30 for (30%) or 11.75 for (11.75%). 
Base Duty Other Specific duty or duty containing a specific rate element (currency and quantity unit 
included) – see examples under Ba se Duty Nature field below. 
Base Duty Binding 
Status B:  Bound;  U:  Unbound. 
Base Duty Nature A:  ad valorem=10%;  M: mixed=10% or $2/kg whichever is the higher (/lower);  
C:  compound=10% + S2/kg;  S:  specific=$2/kg;  O:  other  textual duty. 
Bound Duty AV Ad valorem duty only, examples:  30 for (30%) or 11.75 for (11.75%). 
Bound Duty Other Specific duty or duty containing a specific rate element (currency and quantity unit 
included) – see examples under Bound Duty Nature field below. 
Bound Duty Binding 
Status B:  Bound;  U: Unbound. 
Bound Duty Nature A:  ad valorem=10%;  M: mixed=10% or $2/kg whichever is the higher (/lower);  
C:  compound=10% + S2/kg;  S:  specific=$2/kg;  O:  other  textual duty. 
ODC Duty AV Other duties and charges (ODC) ad valorem duty. 
ODC Duty Other Specific duty or duty containing a specific rate element (currency and quantity unit 
included) – see examples under ODC Duty Nature field below. 
ODC Textual 
Information Textual information related to ODCs. 
ODC Duty Nature A:  ad valorem=10%;  M: mixed=10% or $2/kg whichever is the higher (/lower);  
C:  compound=10% + S2/kg;  S:  specific=$2/kg;  O:  other  textual duty. 
Special Safeguard SSG (English);  SGS (French); and SGE (Spanish) 
Present Instrument Legal instrument on the present concession, e.g. UR/94 for the Uruguay Round 
Present INR Text Initial negotiating rights on the present concession (2 or 3 alpha ISO or other codes, 
separated by a hyphen). 
First Instrument Legal instrument establishing the first concession, e.g. G/47, etc. 
Earlier INR Text Initial negotiating rights on earlier concession(s) and, if available, the duty level 
and reference on historic INRs.  E.g. CH 10 T/51-EEC6 20-US (2 or 3 alpha ISO or 
other codes, separated by a hyphen or comma). 
Implementation From Implementation period:  Start year. 
Implementation To Implementation period:  End year. 
 
 
  G/MA/283 
 Page 21 
 
 
  TABLE 2 
 
Concordance table 
 
FIELD NAME DESCRIPTION 
Reporter Country code of the WTO Member  (ISO Alpha Code). 
Ex_HS07 'Ex' signifies that only part of the HS code (TL_HS07) is covered by this 
correlation. 
TL_HS07 Tariff line number in the HS2007 
TLS_HS07 Tariff Line Suffix in the HS2007 
Rate_HS07 Ad valorem  bound duty rate of tariff lines in the HS2007 
OtherRate_HS07 Other bound duty rate of tariff lines in the HS2007 
Ex_HS02 'Ex' signifies that only part of the HS code (TL_HS02) is covered by this 
correlation. 
TL_HS02 Tariff line number in the HS2002 
TLS_HS02 Tariff Line Suffix in the HS2002 
Rate_HS02 Ad valorem bound duty rate of tariff lines in the HS2002 
OtherRate_HS02 Other bound duty rate of tariff lines in the HS2002 
WCO_NonConsensus There is no WCO consensus on this correlation 
 
VIII.  VERIFICATION OF MEMBERS' SUBMISSIONS 
8.1 Paragraph 9 of the HS 2007 Decision mandates th e Secretariat to review the draft HS07 files 
prepared by Members before releasing them for mu ltilateral review.  In this respect, the Secretariat 
will prepare a verification report which will be released  together with the draft HS07 file prepared by 
the Member.  Therefore, it is important for the Secr etariat to follow a standard procedure that can be 
applied objectively and transparently to all submissions, which would be as follows: 
 
1. Processing and formatting 
8.2 Submission's received in formats that diffe r from the standard format suggested in the 
reference CD-ROM prepared by the Secretariat in  January 2007 will be proc essed in the standard 
format and converted to a database.  In this process,  the Secretariat will try to identify problems such 
as typos, missing duties, duplicate records and invalid codes.  A report will be prepared and sent to the 
Member concerned with a description of the problems and suggestions for correction.   
 2. Consistency of submissions 
8.3 Consistency checks will be performed to veri fy the correctness and completeness of the 
submission itself, as well as in relation to the origin al HS 2002 schedule, as reflected in the CTS.  The 
following five aspects will be verified:   
(a) In the correlation table of a submission, th e duties related to the HS 2002 tariff lines should 
normally be equal to those related to HS 2007 tariff lines, except in  certain cases where a 
Member may decide to merge two or more tariff lines and keep only one duty.  If the duties of 
HS 2002 are different, the merger could result in  an increase or a decrease of a duty.  When 
this happens, the increases of the duty will be identif ied and noted. 
 G/MA/283 
Page 22  
 
  (b) All HS 2007 tariff line codes and duties in the correlation table should be matched with tariff 
line codes and duties in the draft HS 2007 schedule of the submission. Any mismatches will be identified and noted; 
 (c) All HS 2002 tariff line codes and duties in the correlation table should be matched with tariff 
line codes and duties in HS 2002 CTS files. Any mismatches will be identified and noted; 
 (d) If the draft HS 2007 file of a submission incl udes a complete nomenclature, then the tariff 
lines that are not affected by the HS 2007 changes should be the same as they are in HS 2002. Any mismatches will be identified and noted; 
 
3. Compare submissions with the st andard WCO's correlation table 
8.4 The WCO's correlation table notes that "they are not to be regarded as constituting 
classification decisions taken by that Committee; they  constitute a guide published by the Secretariat 
and whose sole purpose is to facilitate implementati on of the 2007 version of the Harmonized System.  
They do not have legal status."  Therefore, it is  possible that WTO Members may wish to deviate one 
way or another from that correlation table in th e transposition of their schedule of concessions.  
However, since the WCO correlation is the only comm on basis for the transposition and will be used 
by the Secretariat to transpose the schedules of developing country Members, it seems logical to 
compare Member's submissions with the WCO standard correlation table and to identify any deviations. 
 
8.5 Given the large workload that this coul d entail and the limited resources available, the 
Secretariat will not be in a position to analyze these submissions on a line-by-line basis.  The 
Secretariat intends to use a standard procedure to iden tify exclusively the deviations that resulted in an 
omission of duties that are lower than the duty proposed in draft HS 2007 files, or which resulted in 
extra duties that are higher than the duties resulting from the transposition following the WCO 
correlation table.  8.6 The procedure will, firstly, conduct a th eoretical transposition by applying the WCO 
correlation to the HS 2002 CTS database of the Member  concerned.  As described in the first step of 
the general methodology in Section II above, this  will create a table that lists all HS 2007 
subheadings, corresponding HS 2002 subheading a nd all national tariff lines under each HS 2002 
subheading, which could potentially be relocat ed under corresponding HS 2007 subheadings.  
Secondly, both the theoretical transposition and th e submission will be grouped by HS six-digit codes 
and bound duties.  The results are two lists of unique  duties for each HS six-digit subheading.  Then a 
comparison will be done between th e two lists, to see if the uniqu e duties under each subheading can 
be matched.  The comparison has three possible results: 
 (a) Under the same HS 2007 subheading, the duti es of submission are exactly the same as the 
duties of the theoretical transposition.  For example, under a subheading, the theoretical 
transposition has duties of 10 per cent and 20 per cent and the submission for the same 
subheading has duties 10 per cent and 20 per cent as well.  For this case, although the national 
correlation could deviate from the WCO's correla tion table, the Secretariat will do no further 
checking because the levels of concessions are most  likely the same as they were in HS 2002; 
 (b) Under the same HS 2007 subheading, the subm ission has extra unique duties.  If the extra 
duties are lower than the lowest duties of the theo retical transposition, they will not be noted. 
For example, under a HS 2007 subheading there were 2 duties, 10 per cent and 20 per cent in 
the theoretical transposition, but there are thr ee duties, 5 per cent, 10 per cent and 20 per cent 
in the submission.  Otherwise, if the extr a duties are higher than the lowest duties of  G/MA/283 
 Page 23 
 
 
  theoretical transposition, the tariff lines under th e subheading will be listed as a problem in 
the verification report.  For instance, the ex tra duty is 25 per cent instead of 5 per cent. 
 (c) Under the same HS 2007 subheading, the submi ssion misses some unique duties, which are in 
the theoretical transposition.  As mentioned before, a theoretical transposition gives all 
possible HS 2002 tariff lines (or candidates) for each HS 2007 subheading.  However, not all 
candidates should necessarily be kept in certa in HS 2007 subheadings, because, depending on 
the change, a specific HS 2002 tariff line can be transferred to different HS 2007 subheadings 
and it should be deleted as a candidate for the current HS 2007 subheading as long as other 
national tariff lines under the same HS 2002 subheading are kept for this HS 2007 
subheading.  The problem is that to determine if a tariff line should be kept or deleted as a 
candidate requires checking the product descr iption manually, as the Secretariat does in 
manual transposition.  The verification takes a si mple approach:  a missing unique duty will 
not be identified as a problem as long as other tariff lines under the same HS 2002 subheading are kept for this HS 2007 subheading.  Based on this assumption, a further check will be done 
to determine if a whole HS 2002 subheading is missing for this HS 2007 subheading.  If yes, 
they will be listed as problems, because the missing duties must be the result of a missing correlation. If not, it must be the case that the theoretical transposition takes all national tariff 
lines under this HS 2002 subheading, but the submis sion only take some of them, not all.  The 
missing duties are relocated to other subheadings. 
 
8.7 If the submissions include other concession elem ents, such as INRs, th ey will also be taken 
into account in the above process.  It should be noted  that this comparison is not supposed to replace 
the manual checking by other Members that are inte rested in certain products, because the automatic 
procedure is based on a number of assumptions, which may not always correspond to the reality.   
8.8 The problems found by the procedure will be pr esented in an Excel verification report, which 
includes three parts corresponding to the three steps:   problems found in processing, inconsistencies 
and deviations related to changes of concessions.  For each problem identified, the tariff line codes 
and an explanation will be provided for ease reference and checking.  G/MA/283 
Page 24  
 
   
ANNEX I:  HS 2007 TO HS 2002 CORRELATIONS
1 
ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
1 010594 010592 
010593 M Ag Subheadings 0105.92 and 0105.93, based on the weight criterion, 
have been merged into a new subheading 0105.94 to cover all fowls 
of the species Gallus domesticus. 
2 020890 020820 
020890 M Ag Deletion of subheading 0208.20,  because of the low volume of 
trade. 
3 030194 
030195 
030199 ex030199 
ex030199 
ex030199 S Non-ag Creation of new subheadings  0301.94 and 0301.95 for bluefin tunas 
(Thunnus thynnus) and southern bl uefin tunas Thunnus maccoyii). 
4 030267 
030268 
030269 ex030269 
ex030269 
ex030269 S Non-ag Creation of new subhead ings 0302.67 and 0302.68 swordfish 
(Xiphias gladius) and toothfish (Dissostichus spp.). 
5 030351 
030352 030361 
030362 
030379 030350 
030360 ex030379 
ex030379 
ex030379 S Non-ag Subheadings 0303.50 and 0303.60 have been merged and 
subsequently subdivided for herrings and cod. 
6 030411 
030412 030419 
030421 
030422 030429 
030491 
030492 030499 ex030410 
ex030410 ex030410 
ex030420 
ex030420 ex030420 
ex030490 
ex030490 ex030490 S Non-ag Subheadings 0304.10 to 0304. 90 have been subdivided creating new 
subheadings for swordfish (Xiphias gladius) and toothfish (Dissostichus spp.). 
7 051199 050300 
050900 
051199 M Ag Deletion of heading 05.09, becau se of the low volume of trade and 
the content has been transferred to heading 05.11. 
Deletion of headings 05.03 and 05 .09 entails the transfer of 
horsehair and natural sponges of animal origin to subheading 0511.99. 
8 060311 
060312 060313 
060314 
060319 ex060310 
ex060310 ex060310 
ex060310 
ex060310 S Ag Subheading 0603.10 has been subdivided to create new subheadings 
0603.11 to 0603.14 for roses, carnations, orchids and chrysanthemums taking into account  of expansion of volume of 
trade. 
9 070959 
 070990 070952 
070959 070910 
070990 M Ag Deletion of subheadings 0709.10 and 0709.52, because of the low 
volume of trade. 
10 071190 071130 
071190 M Ag Deletion of subheading 0711.30,  because of the low volume of 
trade. 
11 080260 
080290 ex080290 
ex080290 S Ag Creation of subheading 0802.60 for macadamia nuts taking into 
account of expansion of volume of trade. 
12 081090 081030 
081090 M Ag Deletion of subheading 0810.30 because of the low volume of trade. 
13 090611 
090619 ex090610 
ex090610 S Ag Subheading 0906.10 has been subdivided to create a new 
subheading 0906.11 for Cinnamon (Cinnamomum zeylanicum 
Blume). 
14 091091 091050 
091091 M Ag Deletion of subheading 0910.50 because of the low volume of 
trade 
15  091099 091040 
091099 M Ag Deletion of subheading 0910.40 because of the low volume of 
trade 
16 
 110290 110230 
110290 M Ag Deletion of subheading 1102.30 because of the low volume of trade. 
17 
 120799 
 120710 
120730 
120760 120799 M Ag Deletion of subheadings 1207.10,  1207.30 et 1207.60 because of the 
low volume of trade. 
                                                      
 1 This correlation table is based on document G/MA/W/76 issued in March 2006.  Further amendments 
to the HS by the WCO resulted in changes with respect to G/MA/W/76.  These are highlighted in bold in the 
correlation in Annex 1.  As part of these changes, subheading 2916.36 was deleted from the correlation table in Annex 1.
 
2 Categories of change:  O:  one-on-one relationships, S:  split, M:  merger, C:  complex change.  G/MA/283 
 Page 25 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
18 
 120929 120926 
120929 M Ag Deletion of subheading 1209.26 because of the low volume of trade. 
19 
 121190 121110 
121190 M Ag Deletion of subheading 1211.10 because of the low volume of trade. 
20 
 121299 121210 
121230 
121299 M Ag Deletion of subheadings 1212.10 and 1212.30 because of the low 
volume of trade. 
21  130190 130110 
130190 M Ag Deletion of subheading 1301.10 because of the low volume of trade. 
22 
 130219 130214 
130219 M Ag Deletion of subheading 1302.14 because of the low volume of trade. 
23 
 140490 
 140200 
140300 
140410 140490 M Ag Deletion of headings 14.02 and 14.03 and subheading 1404.10 
because of the low volume of trade. 
24 
 151590 151540 
151590 M Ag Deletion of subheading 1515.40 because of the low volume of trade. 
25 
 200591 
200599 ex200590 
ex200590 S Ag Subheading 2005.90 has been subdi vided to facilitate the monitoring 
and control of bamboo shoots. 
26  230240 230220 
230240 M Ag Deletion of subheading 2302.20 because of the low volume of trade. 
27 
 230690 230670 
230690 M Ag Deletion of subheading 2306.70 because of the low volume of trade. 
28 
 250620 250621 
250629 M Non-ag Subheadings 2506.21 and 2506.29 have been merged into new 
subheading 2506.20 because of  the low volume of trade. 
29 
 250840 250820 
250840 M Non-ag Deletion of subheading 2508.20 because of the low volume of trade. 
30 
 251310 251311 
251319 M Non-ag Deletion of subheading 2513.11 because of the low volume of trade. 
31 
 251620 251621 
251622 M Non-ag Deletion of subheadings 25 16.21 et 2516.22 because of the low 
volume of trade. 
32  252410 
252490 ex252400 
ex252400 S Non-ag Heading 25.24 has been subdi vided to provide separately for 
crocidolite.  
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
33  270799 270760 
270799 M Non-ag Deletion of subheading 2707.60 because of the low volume of trade. 
34 
 281129 281123 
281129 M Non-ag Deletion of subheading 2811.23 because of the low volume of trade. 
35 
 282490 282420 
282490 M Non-ag Deletion of subheading 2824.20 because of the low volume of trade. 
36 
 282590 ex282590 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
37 
 282619 282611 
282619 M Non-ag Deletion of subheading 2826.11 because of the low volume of trade. 
38 
 282690 282620 
282690 M Non-ag Deletion of subheading 2826.20 because of the low volume of trade. 
39 
 282739 
 282733 
282734 
282736 ex282739 M Non-ag Deletion of subheadings 2827. 33, 2827.34 et 2827.36 because of the 
low volume of trade. 
At the same time, compounds of mercury have been transferred to new heading 28.52. 
40  282749 
282760 ex282749 
ex282760 O Non-ag Compounds of mercury have been transferred to new heading 28.52. 
41 
 283090 283020 
283030 ex283090 M Non-ag Deletion of subheadings 28 30.20 et 2830.30 because of the low 
volume of trade. At the same time, compounds of mercury have been transferred to 
new heading 28.52. 
42  283329 283323 
283326 
ex283329 M Non-ag Deletion of subheadings 28 33.23 et 2833.26 because of the low 
volume of trade. 
At the same time, compounds of mercury have been transferred to new heading 28.52. 
43  283429 ex283429 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
44 
 283529 283523 
283529 M Non-ag Deletion of subheading 2835.23 because of the low volume of trade. 
45 
 283539 ex283539 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. G/MA/283 
Page 26  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
46 
 283699 283610 
283670 
283699 M Non-ag Deletion of subheadings 28 36.10 and 2836.70 because of the low 
volume of trade. 
47 
 283719 
283720 ex283719 
ex283720 O Non-ag Compounds of mercury have been transferred to new heading 28.52. 
48 
 283990 283920 
283990 M Non-ag Deletion of subheading 2839.20 because of the low volume of trade. 
49 
 284150 284120 
ex284150 M Non-ag Deletion of subheading 2841.20 because of the low volume of trade.
At the same time, compounds of mercury have been transferred to 
new heading2 8.52. 
50  284190 284110 
284190 M Non-ag Deletion of subheading 2841.10 because of the low volume of trade. 
51 284210 ex284210 O Non-ag Compounds of mercury have been transferred to new heading 28.52. 
52 
 284290 ex283800 
ex284290 M Non-ag Deletion of h eading 28.38 because of the low volume of trade. 
At the same time, compounds of mercury of heading 28.38 and 
Subheading 2842.90 have been transferred to new heading 28.52. 
53  284390 ex284390 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
54 
 284800 ex284800 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
55 
 284990 ex284990 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
56 
 285000 ex285000 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
57 
 285200 ex282590 
ex282739 ex282749 
ex282760 
ex283090 ex283329 
ex283429 
ex283539 ex283719 ex283720 
ex283800 
ex284150 ex284210 
ex284290 
ex284390 ex284800 
ex284990 
ex285000 ex285100 
ex291811 
ex293100 ex293299 
ex293499 
ex320190 ex320650 
ex350290 
ex350400 ex370790 
ex382200 C Non-ag Creation of new heading 28. 52 for separate ch emically defined 
inorganic or organic compounds of mercury, other than amalgams. 
 
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
58  285300 ex285100 O Non-ag Compounds of mercury have been transferred to new heading 28.52 
and heading 28.51 has been renumbered as 28.53. 
59  290331 
290339 ex290330 
ex290330 S Non-ag Subheading 2903.30 has been subdivided to create a new 
subheading 2903.31 for ethylene dibromide (ISO). 
 Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
60  290352 
290359 ex290359 
ex290359 S Non-ag New subheading 2903.52 has been created for aldrin (ISO), 
chlordane (ISO) andheptachlor (ISO).  
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004.  G/MA/283 
 Page 27 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
61 
 290519 290515 
290519 M Non-ag Deletion of subheading 2905.15 because of the low volume of trade. 
62 
 290619 290614 
290619 M Non-ag Deletion of subheading 2906.14 because of the low volume of trade. 
63 
 290719 290714 
290719 M Non-ag Deletion of subheading 2907.14 because of the low volume of trade. 
64 
 290811 
290819 ex290810 
ex290810 S Non-ag Creation of new subheading 2908.11 for pentachlorophenol (ISO). 
 
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
65  290891 
290899 ex290890 
290820 
ex290890 C Non-ag Creation of new subheading 2 908.91 for dinoseb (ISO) and deletion 
of subheading 2908.20 because of the low volume of trade. 
 Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
66  290944 290942 
290944 M Non-ag Deletion of subheading 2909.42 because of the low volume of trade. 
67 
 291040 
291090 ex291090 
ex291090 S Non-ag Creation of new subheading 2910.40 for dieldrin (ISO, DCI) 
 
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
68  291219 291213 
291219 M Non-ag Deletion of subheading 2912.13 because of the low volume of trade. 
69 
 291529 291522 
291523 
291529 M Non-ag Deletion of subheadings 29 15.22 et 2915.23 because of the low 
volume of trade. 
70  291536 
291539 ex291539 
291534 
291535 ex291539 C Non-ag Creation of new subheading 2915.36 for dinoseb acetate (ISO) and 
the deletion of subheadings 2915. 34 and 2915.35 because of the low 
volume of trade.  
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
71  291734 291731 
291734 M Non-ag Deletion of subheading 2917.31 because of the low volume of trade. 
72 
 291811 ex291811 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
73 
 291818 
291819 ex291819 
ex291819 S Non-ag Creation of new subheading 2918.18 for chlorobenzilate (ISO). 
 
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
74  291891 
291899 ex291890 
ex291890 S Non-ag Creation of new Subheading 2918.91 for 2,4,5-
trichlorophenoxyacetic acid, its salts and esters.  
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
75  291910 
291990 ex291900 
ex291900 S Non-ag Creation of new Subheading 2919.10 for tris(2,3-dibromopropyl) 
phosphate. 
 
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. G/MA/283 
Page 28  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
76 
 292011 
292019 ex292010 
ex292010 S Non-ag Creation of new Subheading 2920.11 for parathion and parathion-
methyl. 
 Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
77  292119 292112 
292119 M Non-ag Deletion of subheading 2921.12 because of the low volume of trade. 
78 
 292229 292222 
292229 M Non-ag Deletion of subheading 2922.22 because of the low volume of trade. 
79 
 292412 
292419 ex292419 
ex292419 S Non-ag Creation of new subheadi ng 2924.12 fluoroacetamide (ISO), 
monocrotophos (ISO) and phosphamidon (ISO).  
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
80 
 292521 
292529 ex292520 
ex292520 S Non-ag Creation of new Subheading 2925.21 for chlordimeform (ISO). 
 
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
81 
 293050 
293090 ex293090 
293010 ex293090 C Non-ag Creation of new Subheading 2930.50 for captafol (ISO) and 
methamidophos (ISO).  
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
 Deletion of subheading 2930.10 because of the low volume of trade. 
82  293100 ex293100 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
83 
 293299 ex293299 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
84 
 293499 ex293499 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
85 
 293690 293610 
293690 M Non-ag Deletion of subheading 2936.10 because of the low volume of trade. 
86 
 293920 293921 
293929 M Non-ag Deletion of subheadings 29 39.21 and 2939.29 because of the low 
volume of trade. 
87  300190 300110 
300190 M Non-ag Deletion of subheading 3001.10 because of the low volume of trade. 
88 
 300610 300610 
ex392010 ex392020 
ex392030 
ex392043 ex392049 
ex392051 
ex392059 ex392061 
ex392062 
ex392063 ex392069 
ex392071 
ex392072 ex392073 ex392079 
ex392091 
ex392092 ex392093 
ex392094 
ex392099 ex392111 
ex392112 
ex392113 ex392114 
ex392119 C Non-ag The scope of subheading 3006. 10 was expanded to cover also sterile 
absorbable surgical or dental yarn  and sterile surgical or dental 
adhesion barriers, whether or not absorbable.  G/MA/283 
 Page 29 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
ex600240 
ex600290 
ex600310 ex600320 
ex600330 
ex600340 ex600390 ex600590 
89  300691 
300692 ex392690 
300680 C Non-ag New subheading 3006.91 has been  created to provide separately for 
appliances for ostomy use. Subheading 3006.80 has been 
renumbered as 3006.92. 
90  310290 310270 
310290 M Non-ag Deletion of subheading 3102.70 because of the low volume of trade. 
91 
 310390 310320 
310390 M Non-ag Deletion of subheading 3103.20 because of the low volume of trade. 
92 
 310490 310410 
310490 M Non-ag Deletion of subheading 3104.10 because of the low volume of trade. 
93 320190 ex320190 O Non-ag Compounds of mercury have been transferred to new heading 28.52. 
94 
 320649 320630 
320643 
320649 M Non-ag Deletion of subheadings 32 06.30 and 3206.43 because of the low 
volume of trade. 
95 
 320650 ex320650 O Non-ag Compounds of mercury ha ve been transferred to new heading 28.52. 
96 
 330119 330111 
330114 
330119 M Ag Deletion of subheadings 3301.11 and 3301.14 because of the low 
volume of trade. 
97 
 330129 
  330121 
330122 330123 
330126 
330129 M Ag Deletion of subheadings 33 01.21, 3301.22, 3301.23 and 3301.26 
because of the low volume of trade. 
98  340490 340410 
340490 M Non-ag Deletion of subheading 3404.10 because of the low volume of trade. 
99 
 350290 ex350290 O Ag Compounds of mercury have been transferred to new heading 28.52. 
100 350400 ex350400 O Ag Compounds of mercury have been transferred to new heading 28.52. 
101 370231 
 
370232 
 370239 
 
370241  
370242 
 370243 
 
370244 ex370220 
370231 
ex370220 
370232 ex370220 
370239 
ex370220 370241 
ex370220 
370242 ex370220 
370243 
ex370220 370244 M Non-ag Deletion of subheading 3702.20 because of the low volume of trade. 
102 370590 370520 
370590 M Non-ag Deletion of subheading 3705.20 because of the low volume of trade. 
103 370790 ex370790 O Non-ag Compounds of mercury have been transferred to new heading 28.52. 
104 380590 380520 
380590 M Non-ag Deletion of subheading 3805.20 because of the low volume of trade. 
105 380850 
  ex380810 
ex380820 ex380830 ex380840 
ex380890 M Non-ag New Subheading 3808.50 has been created for goods of heading 
38.08 containing substances listed in the new subheading Note 1 to Chapter 38.  
Amendments made consequential to the Rotterdam Convention on 
the prior informed consent pro cedure (PIC) for certain hazardous 
chemicals and pesticides in intern ational trade which entered into 
force on 24 February 2004. 
106 380891 
380892 
380893 380894 
380899 ex380810 
ex380820 
ex380830 ex380840 
ex380890 O Non-ag New subheadings 3808.91 to 3808.99 have been created to cover 
products of heading 38.08 other than those of new subheading 
3808.50. G/MA/283 
Page 30  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
107 382100 382100 
ex382490 M Non-ag The scope of heading 38.21 wa s expanded to cover also prepared 
culture media for maintenance of micro-organisms and prepared 
culture media for the development and maintenance of plant, human or animal cells. 
108 382200 ex382200 O Non-ag Compounds of mercury have been transferred to new heading 28.52. 
109 382471 
 382472  
382473 
 
382474  
382475 
382476 382477 
 
382478 382479 ex382471 
ex382490 ex382479 ex382490 
ex382479 
ex382490 
ex382490  
ex382490 
ex382490 ex382479 
ex382490 
ex382490 ex382479 
ex382490 C Non-ag New subheadings 3824.73 to 3824.78 have been created to cover 
mixtures containing hal ogenated derivatives of methane, ethane or 
propane facilitating the monitoring and control substances that 
deplete the ozone layer. 
110 382481 
382482 
382483 ex382490 
ex382490 
ex382490 S Non-ag New subheadings 3824.81, 3824.82 and 3824.83 have been created 
to cover products containing oxir ane, polybrominated biphenyls, 
polychlorinated biphenyls, polychlor inated terphenyls and tris(2,3-
dibromopropyl)phosphate facilitating the monitoring and control of 
these products consequential to the Convention of Rotterdam. 
111 382490 
 382420 
ex382471 
ex382479 ex382490 M Non-ag Deletion of subheading 3824.20 because of the low volume of trade. 
112 390770 
390799 ex390799 
ex390799 S Non-ag New subheading 3907.70 has been created for poly (lactic acid) 
taking into account of expansion of the volume of trade of this raw 
material. 
113 392010 ex392010 O Non-ag Part of subheadin g 3920.10 has been moved to new subheading 
3006.10. 
114 392020 ex392020 O Non-ag Part of subheadin g 3920.20 has been moved to new subheading 
3006.10. 
115 392030 ex392030 O Non-ag Part of subheadin g 3920.30 has been moved to new subheading 
3006.10. 
116 392043 ex392043 O Non-ag Part of subheadin g 3920.43 has been moved to new subheading 
3006.10. 
117 392049 ex392049 O Non-ag Part of subheadin g 3920.49 has been moved to new subheading 
3006.10. 
118 392051 ex392051 O Non-ag Part of subheadin g 3920.51 has been moved to new subheading 
3006.10. 
119 392059 ex392059 O Non-ag Part of subheadin g 3920.59 has been moved to new subheading 
3006.10. 
120 392061 ex392061 O Non-ag Part of subheadin g 3920.61 has been moved to new subheading 
3006.10. 
121 392062 ex392062 O Non-ag Part of subheadin g 3920.62 has been moved to new subheading 
3006.10. 
122 392063 ex392063 O Non-ag Part of subheadin g 3920.63 has been moved to new subheading 
3006.10. 
123 392069 ex392069 O Non-ag Part of subheadin g 3920.69 has been moved to new subheading 
3006.10. 
124 392071 ex392071 O Non-ag Part of subheadin g 3920.71 has been moved to new subheading 
3006.10. 
125 392073 ex392073 O Non-ag Part of subheadin g 3920.73 has been moved to new subheading 
3006.10. 
126 392079 ex392072 
ex392079 M Non-ag Deletion of subheading 3920.72 because of the low volume of trade.
 Part of subheading 3920.72 has been moved to new subheading 
3006.10. 
127 392091 ex392091 O Non-ag Part of subheadin g 3920.91 has been moved to new subheading 
3006.10. 
128 392092 ex392092 O Non-ag Part of subheadin g 3920.92 has been moved to new subheading 
3006.10. 
129 392093 ex392093 O Non-ag Part of subheadin g 3920.93 has been moved to new subheading 
3006.10. 
130 392094 ex392094 O Non-ag Part of subheadin g 3920.94 has been moved to new subheading 
3006.10.  G/MA/283 
 Page 31 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
131 392099 ex392099 O Non-ag Part of subheadin g 3920.99 has been moved to new subheading 
3006.10. 
132 392111 ex392111 O Non-ag Part of subheadin g 3921.11 has been moved to new subheading 
3006.10. 
133 392112 ex392112 O Non-ag Part of subheadin g 3921.12 has been moved to new subheading 
3006.10. 
134 392113 ex392113 O Non-ag Part of subheadin g 3921.13 has been moved to new subheading 
3006.10. 
135 392114 ex392114 O Non-ag Part of subheadin g 3921.14 has been moved to new subheading 
3006.10. 
136 392119 ex392119 O Non-ag Part of subheadin g 3921.19 has been moved to new subheading 
3006.10. 
137 392690 ex392690 O Non-ag Part of subheadin g 3926.90 has been moved to new subheading 
3006.91, which has been created to provide separately for 
appliances for ostomy use. 
 Another part has been transferred to new subheading 8536.70. 
138 401019 401013 
401019 M Non-ag Deletion of subheading 4010.13 because of the low volume of trade. 
139 410390 
 410310 
410390 
ex430180 
ex430190 M Ag Deletion of subheading 4103.10 because of the low volume of trade.
 
Raw hides and skins of camels (including dromedaries) have been 
added to the text of Note 1 (c) to Chapter 41. 
140 420500 420400 
420500 M Non-ag Deletion of h eading 42.04 because of the low volume of trade. 
141 420600 420610 
420690 M Non-ag Deletion of subheading 4206.10 because of the low volume of trade. 
142 430180 
 430190 430170 
ex430180 ex430190 M Ag Deletion of subheading 4301.70 because of the low volume of trade.
 Raw hides and skins of camels (including dromedaries) have been 
added to the text of Note 1 (c) to Chapter 41. 
143 430219 430213 
430219 M Non-ag Deletion of subheading 4302.13 because of the low volume of trade. 
144 440210 
440290 ex440200 
ex440200 S Non-ag Heading44.02 has been subdivi ded to provide separately for wood 
charcoal of bamboo. 
145 440721 
440722 ex440724 
ex440724 S Non-ag Subheading 4407.24 has been s ubdivided to provide separately for 
wood of mahogany. 
146 440727 
440728 
440729 ex440729 
ex440729 
ex440729 S Non-ag New subheadings 4407.27 and 4407.28 have been created to provide 
separately for wood of sapelli and iroko. 
147 440793 
440794 
440795 440799 ex440799 
ex440799 
ex440799 ex440799 S Non-ag New subheadings 4407.93 to 4407.95 have been created to provide 
separately for wood of maple, cherry and ash. 
148 440921 
440929 ex440920 
ex440920 S Non-ag Subheading 4409.20 has been  subdivided to quote separately 
bamboo. 
149 441011 
 
 
 441012 
 
441019  ex441031 
ex441032 
ex441033 
ex441039 ex441021 
ex441029 
ex441021 ex441029 
ex441031 
ex441032 ex441033 
ex441039 C Non-ag New subheadings 4410.11, 4410.12 and 4410.19 have been created 
to provide separately for particle board and oriented strand board of 
wood. G/MA/283 
Page 32  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
150 441112 
 
  
 
 441113  
 
  
 
441114  
 
  
 
441192  
441193 
 441194 
 ex441111 
ex441119 
ex441121 ex441129 
ex441131 
ex441139 ex441111 ex441119 
ex441121 
ex441129 ex441131 
ex441139 
ex441111 ex441119 
ex441121 
ex441129 ex441131 
ex441139 
ex441111 ex441119 
ex441121 
ex441129 ex441131 
ex441139 
441191 441199 C Non-ag Deletion of subheadings 44 11.31 et 4411.39 because of the low 
volume of trade and complete transposition of heading 44.11 
subdividing between “medium dens ity fibreboard (MDF)” and 
“other fibreboard”. 
151 441210 
 
 
  
 
   
441231 
441232 441239 ex441213 
ex441214 
ex441219 
ex441222 ex441223 
ex441229 
ex441292 ex441293 ex441299 
ex441213 
ex441214 ex441219 C Non-ag New subheadings 4412.10, 4412.31, 4412.32 and 4412.39 have been 
created to provide separately for plywood of bamboo and other 
plywood. 
 Subheadings 4412.22 to 4412.93 have been deleted. 
152 441294  
 
 
 441299 
 
  ex441222 
ex441229 
ex441292 
ex441299  
ex441222 
ex441223 
ex441229 ex441292 
ex441293 
ex441299 C Non-ag Subheading 4412.94 has been created to provide separately for 
blockboard, laminboard and battenboard. 
153 441860 ex441890 S Non-ag New subheading 4 418.60 has been created for posts and beams. 
154 441871 
441872 
 441879 
 
441890 ex441830 
ex441830 
ex441890* ex441830 
ex441890* 
ex441890 C Non-ag New subheadings 4418.71 to 4418.79 have been created for 
assembled flooring panels. 
 Subheading 4418.30 has been deleted 
 
* There is no consensus for this correlation. 
155 460121 
460122 460129 ex460120 
ex460120 ex460120 S Non-ag Subheading 4601.20 has been s ubdivided to provide separately for 
mats, matting and screens of bamboo and rattan. 
156 460192 
460193 460194 ex460191 
ex460191 ex460191 S Non-ag Subheading 4601.91 has been s ubdivided to provide separately for 
plaits and plaiting materi als of bamboo and rattan. 
157 460211 
460212 
460219 ex460210 
ex460210 
ex460210 S Non-ag Subheading 4602.10 has been s ubdivided to provide separately for 
basketwork and wickerwork of bamboo and rattan. 
158 470630 
 
 470691 
470692 
470693 ex470691 
ex470692 
ex470693 ex470691 
ex470692 
ex470693 S Non-ag New subheading 4706.30 has been created for bamboo pulps.  G/MA/283 
 Page 33 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
159 480254 
 
480261  
480262 
 480269 ex480230 
480254 
ex480230 480261 
ex480230 
480262 ex480230 480269 M Non-ag Deletion of subheading 4802.30 because of the low volume of trade. 
160 480990 480910 
480990 M Non-ag Deletion of subheading 4809.10 because of the low volume of trade. 
161 481110 
 
481151 
 481159 
 
481190  ex481500 
481110 
ex481500 
481151 ex481500 
481159 
ex481500 481190 M Non-ag Deletion of h eading 48.15 because of the low volume of trade. 
162 481490 481430 
481490 M Non-ag Deletion of subheading 4814.30 because of the low volume of trade. 
163 481690 481610 
481630 
481690 M Non-ag Deletion of subheadings 48 16.10 and 4816.30 because of the low 
volume of trade. 
164 See note, 
subheadings 
4811.41, 4811.49 and 
4823.90 
  
 
  482312 
482319 
  
 
  
 
   
 M  Deletion of subheadings 4823.12 and 4823.19 entails the transfer of 
these products to subheadings 4811.41 4811.49 and 4823.90. 
 The Review Sub-Committee agreed not to insert a reference to these 
subheadings in the correlation table, since subheadings 4823.12 and 
4823.19might be virtually empty. 
165 482361 
482369 ex482360 
ex482360 S Non-ag Subheading 4823.60 has been s ubdivided to provide separately for 
trays, dishes, plates and the like of bamboo. 
166 482390 ex481500 
 
482390 M Non-ag Deletion of subheading 4815.00 because of the low volume of trade. 
 
167 500300 500310 
500390 M Ag Deletion of subheadings 5003.10 and 5003.90 because of the low 
volume of trade. 
168 520859 520853 
520859 M Non-ag Deletion of subheading 5208.53 because of the low volume of trade. 
169 521019 521012 
521019 M Non-ag Deletion of subheading 5210.12 because of the low volume of trade. 
170 521029 521022 
521029 M Non-ag Deletion of subheading 5210.22 because of the low volume of trade. 
171 521049 521042 
521049 M Non-ag Deletion of subheading 5210.42 because of the low volume of trade. 
172 521059 521052 
521059 M Non-ag Deletion of subheading 5210.52 because of the low volume of trade. 
173 521120 521121 
521122 521129 M Non-ag Deletion of subheadings 52 11.21, 5211.22 and 5211.29 because of 
the low volume of trade. 
174 530500 
 530410 
530490 
530511 
530519 530521 530529 
530590 M Non-ag Deletion of subheadings 53 04.10 and 5304.90 because of the low 
volume of trade. 
 
Deletion of subheadings 5305.11,  5305.19, 5305.21, 5305.29 and 
5305.90 because of the low volume of trade. 
175 540211 
540219 ex540210 
ex540210 S Non-ag Subheading 5402.10 has been s ubdivided to provide separately for 
yarn of aramids. 
176 540234 
540239 ex540239 
ex540239 S Non-ag New subheading 5402.34 has been  created to provide separately for 
textured yarn of polypropylene. G/MA/283 
Page 34  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
177 540244 
 
  
540245 
540246 540247 540248 
540249 ex540241 
ex540242 
ex540243 ex540249 
ex540241 
ex540242 ex540243 ex540249 
ex540249 C Non-ag New subheadings 5402.44 to 5402.48 have been created to provide 
separately for elastomeric yarn  and that of polypropylene. 
 Subheadings 5402.41 to 5402.43 have been redrafted and 
renumbered. 
178 540331 
 
540332  
540333 
 540339 
 
540341  
540342 
 540349 ex540320 
540331 
ex540320 540332 
ex540320 
540333 ex540320 
540339 
ex540320 540341 
ex540320 
540342 ex540320 
540349 M Non-ag Deletion of subheading 5403.20 because of the low volume of trade. 
179 540411 
540412 
540419 ex540410 
ex540410 
ex540410 S Non-ag New subheadings 5404.11 and 5404.12 have been created to provide 
separately for elastomeric monofila ment and that of polypropylene. 
180 540600 540610 
540620 M Non-ag Deletion of subheadings 54 06.10 and 5406.20 because of the low 
volume of trade. 
181 550140 
550190 ex550190 
ex550190 S Non-ag New subheading 5501.40 has b een created for synthetic filament 
tow of polypropylene. 
182 550311 
550319 ex550310 
ex550310 S Non-ag Subheading 5503.10 has been s ubdivided to provide separately for 
synthetic staple fibers of aramids. 
183 551323 551322 
551323 M Non-ag Deletion of subheading 5513.22 because of the low volume of trade. 
184 551339 551332 
551333 
551339 M Non-ag Deletion of subheadings 51 3.32 and 5513.33 because of the low 
volume of trade. 
185 551349 551342 
551343 551349 M Non-ag Deletion of subheadings 55 13.42 and 5513.43 because of the low 
volume of trade. 
186 551419 551413 
551419 M Non-ag Deletion of subheading 5514.13 because of the low volume of trade. 
187 551430 
 551431 
551432 
551433 
551439 M Non-ag Deletion of subheadings 5514.31, 5514.32, 5514.33 and 5514.39 
because of the low volume of trade. 
188 551599 551592 
551599 M Non-ag Deletion of subheading 5515.92 because of the low volume of trade. 
189 560490 560420 
560490 M Non-ag Deletion of subheading 5604.20 because of the low volume of trade. 
190 560790 560710 
560790 M Non-ag Deletion of subheading 5607.10 because of the low volume of trade. 
191 570250 570251 
570252 570259 M Non-ag Deletion of subheadings 57 02.51, 5702.52 and 5702.59 because of 
the low volume of trade. 
192 580300 580310 
580390 M Non-ag Deletion of subheadings 58 03.10 et 5803.90 because of the low 
volume of trade. 
193 600240 
600290 600310 
600320 
600330 600340 
600390 ex600240 
ex600290 ex600310 
ex600320 
ex600330 ex600340 
ex600390 O Non-ag Part of subheadings 6002.40 and 6002.90 has been moved to 
subheading 3006.10,which has been expanded to include sterile absorbable surgical or dental yarn s and sterile surgical or dental 
adhesion barriers. 
 Part of subheadings 6003.10, 6003.20, 6003.30, 6003.40 and 
6003.90 has been moved to subheading 3006.10, which has been 
expanded to include sterile absorbab le surgical or dental yarns and 
sterile surgical or dental adhesion barriers.  G/MA/283 
 Page 35 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
194 600590 600510 
ex600590 M Non-ag Deletion of subheading 6005.10 because of the low volume of trade.
 
Part of subheading 6005.90 has been moved to subheading 3006.10, which has been expanded to include sterile absorbable surgical or 
dental yarns and sterile surgical  or dental adhesion barriers. 
195 610190 610110 
610190 M Non-ag Deletion of subheading 6101.10 because of the low volume of trade. 
196 610310 610311 
610312 
610319 M Non-ag Deletion of subheadings 61 03.11, 6103.12 and 6103.19 because of 
the low volume of trade. 
197 610329 610321 
610329 M Non-ag Deletion of subheading 6103.21 because of the low volume of trade. 
198 610419 610411 
610412 
610419 M Non-ag Deletion of subheadings 61 04.11 and 6104.12 because of the low 
volume of trade. 
199 610429 610421 
610429 M Non-ag Deletion of subheading 6104.21 because of the low volume of trade. 
200 610799 610792 
610799 M Non-ag Deletion of subheading 6107.92 because of the low volume of trade. 
201 611190 611110 
611190 M Non-ag Deletion of subheading 6111.10 because of the low volume of trade. 
202 611490 611410 
611490 M Non-ag Deletion of subheading 6114.10 because of the low volume of trade. 
203 611510 
  
 
  
 
 611521 611522 
611529 
611530 611594 
611595 
611596 611599 ex611511 
ex611512 ex611519 
ex611520 
ex611591 ex611592 
ex611593 
ex611599 ex611511 ex611512 
ex611519 
ex611520 ex611591 
ex611592 
ex611593 ex611599 C Non-ag Creation of new subheadi ng 6115.10 for graduated compression 
hosiery.  Subheadings 6115.11 to 6115.20 have been re-distributed over new subheadings 6115.11 to 6115.20.  Subheadings 6115.91, 
6115.92 and 6115.93 have been renumbered 6115.94, 6115.95 and 
6115.96. 
204 611780 611720 
611780 M Non-ag Deletion of subheading 6117.20 because of the low volume of trade. 
205 620329 620321 
620329 M Non-ag Deletion of subheading 6203.21 because of the low volume of trade. 
206 620590 620510 
620590 M Non-ag Deletion of subheading 6205.10 because of the low volume of trade. 
207 620799 620792 
620799 M Non-ag Deletion of subheading 6207.92 because of the low volume of trade. 
208 620990 620910 
620990 M Non-ag Deletion of subheading 6209.10 because of the low volume of trade. 
209 621139 621131 
621139 M Non-ag Deletion of subheading 6211.31 because of the low volume of trade. 
210 621390 621310 
621390 M Non-ag Deletion of subheading 6213.10 because of the low volume of trade. 
211 630259 630252 
630259 M Non-ag Deletion of subheading 6302.52 because of the low volume of trade. 
212 630299 630292 
630299 M Non-ag Deletion of subheading 6302.92 because of the low volume of trade. 
213 630319 630311 
630319 M Non-ag Deletion of subheading 6303.11 because of the low volume of trade. 
214 630619 630611 
630619 M Non-ag Deletion of subheading 6306.11 because of the low volume of trade. 
215 630629 630621 
630629 M Non-ag Deletion of subheading 6306.21 because of the low volume of trade. 
216 630630 630631 
630639 M Non-ag Deletion of subheadings 63 06.31 and 6306.39 because of the low 
volume of trade. 
217 630640 630641 
630649 M Non-ag Deletion of subheadings 63 06.41 and 6306.49 because of the low 
volume of trade. 
218 640199 640191 
640199 M Non-ag Deletion of subheading 6401.91 because of the low volume of trade. G/MA/283 
Page 36  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
219 640291 
 
640299 ex640230 
640291 
ex640230 640299 M Non-ag Deletion of subheading 6402.30 because of the low volume of trade. 
220 640391 
 
640399 ex640330 
640391 
ex640330 
640399 M Non-ag Deletion of subheading 6403.30 because of the low volume of trade. 
221 650590 650300 
650590 M Non-ag Deletion of subheading 6503.00 because of the low volume of trade. 
222 650699 650692 
650699 M Non-ag Deletion of subheading 6506.92 because of the low volume of trade. 
223 660390 660310 
660390 M Non-ag Deletion of subheading 6603.10 because of the low volume of trade. 
224 680229 680222 
680229 M Non-ag Deletion of subheading 6802.22 because of the low volume of trade. 
225 681140 
 
  
681181 
681182 681183 
681189 ex681110 
ex681120 
ex681130 ex681190 
ex681110 
ex681120 ex681130 
ex681190 C Non-ag Deletion of subheading 6811.30 because of the low volume of trade.
 
Creation of new subheading 6811.40 for products with asbestos and 
the nomenclature of the heading has been restructured for goods not 
containing asbestos based on the Ba sel Convention on the control of 
the transboundery movements of hazardous waste and their disposal. 
226 681280 
 
  
681291 
681292 681293 
681299 ex681250 
ex681260 
ex681270 ex681290 
ex681250 
ex681260 ex681270 
ex681290 C Non-ag New subheading 6812.80 has been created for goods of heading 
68.12 made of crocidolite based on the Rotterdam Convention. 
 New subheadings 6812.91 to 6812.99 have been created to cover 
products of heading 68.12 other th an those made of crocidolite. 
227 681320 
 
681381 
681389 ex681310 
ex681390 
ex681310 
ex681390 C Non-ag Creation of new subheading 6 813.20 for products with asbestos and 
the nomenclature of the heading has been restructured for goods not 
containing asbestos based on the Ba sel Convention on the control of 
the transboundery movements of hazardous waste and their disposal. 
228 690919 ex690919 O Non-ag See remarks for subheading 8536.70 
229 701322 
701328 
701333 701337 
701341 
701342 701349 ex701321 
ex701329 
ex701321 ex701329 
701331 
701332 701339 C Non-ag Subheadings7013.21 and 7013.29 have been subdivided for 
stemware type drinking glasses,  and subheadings 7013.31 to 39 
have been renumbered respectively. 
230 702000 701200 
702000 M Non-ag Deletion of h eading 70.12 because of the low volume of trade. 
231 722530 
 
722540 
 722550 
 
722591  
722592 
 722599 ex722520 
722530 
ex722520 
722540 ex722520 
722550 
ex722520 722591 
ex722520 
722592 ex722520 
722599 M Non-ag Deletion of subheading 7225.20 because of the low volume of trade. 
232 722699 722693 
722694 
722699 M Non-ag Deletion of subheadings 72 26.93 and 7226.94 because of the low 
volume of trade. 
233 722990 722910 
722990 M Non-ag Deletion of subheading 7229.10 because of the low volume of trade. 
234 730411 
730419 
730422 730423 
730424 
730429 ex730410 
ex730410 
ex730421 ex730421 
ex730429 
ex730429 S Non-ag Subheadings 7304.10 and 7304.21 have been subdivided to create 
new subheadings for line pipe of stainless steel and for casing, 
tubing and drill pipe of stainless steel.  G/MA/283 
 Page 37 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
235 730611 
730619 
730621 730629 ex730610 
ex730610 
ex730620 ex730620 S Non-ag Subheadings7306.10 and 7306.20 have been subdivided to create 
new subheadings for welded line pi pe, casing and tubing of stainless 
steel and other welded lin e pipe, casing and tubing. 
236 730661 
730669 ex730660 
ex730660 S Non-ag Subheading 7306.60 has been subdivided to create a new 
subheading 7306.61 for tubes, pipes and hollows of square or 
rectangular cross-section. 
237 731419 731413 
731419 M Non-ag Deletion of subheading 7314.13 because of the low volume of trade. 
238 731990 731910 
731990 M Non-ag Deletion of subheading 7319.10 because of the low volume of trade. 
239 732111 
732119 
 
732181 732189 ex732111 
ex732111 
732113 
ex732181 ex732181 
732183 C Non-ag The scope of new subheadings 7321.19 and 7321.89 has been 
expanded to cover othe r cooking appliances a nd plate warmers, and 
other appliances of heading 73.21. 
 Consequently subheadings 7321.13 and 7321.83 have been deleted. 
240 740100 740110 
740120 M Non-ag Deletion of subheadings 74 01.10 and 7401.20 because of the low 
volume of trade. 
241 740329 740323 
740329 M Non-ag Deletion of subheading 7403.23 because of the low volume of trade. 
242 740729 740722 
740729 M Non-ag Deletion of subheading 7407.22 because of the low volume of trade. 
243 741819 741700 
741819 M Non-ag Deletion of subheading 7417.00 because of the low volume of trade. 
244 741991 ex741991 O Non-ag See remarks for subheading 8536.70. 
245 741999 
 
 741420 
741490 
741600 
ex741999 M Non-ag Deletion of headings 74.14, 74.16  because of the low volume of 
trade. 
 
Creation of new subheading 8536.70 to cover connectors for optical 
fibers, optical fiber bundles or cables, which were classified 
according to constituent material. 
246 780600 780300 
780500 
780600 M Non-ag Deletion of headings 78.03 a nd 78.05 because of the low volume of 
trade. 
247 790700 790600 
790700 M Non-ag Deletion of h eading 79.06 because of the low volume of trade. 
248 800700 
 800400 
800500 
800600 800700 M Non-ag Deletion of headings 80.04,  80.05 and 80.06 because of the low 
volume of trade. 
249 810199 810195 
810199 M Non-ag Deletion of subheading 8101.95 because of the low volume of trade. 
250 811292 
 
 
811299 ex811230 
ex811240 
811292 
ex811230 ex811240 
811299 M Non-ag Deletion of subheadings 81 12.30 and 8112.40 because of the low 
volume of trade. 
251 841829 841822 
841829 M Non-ag Deletion of subheading 84 18.22 due to technological progress. 
252 841989 
841990 ex841989 
ex841990 O Non-ag See remarks for heading 84.86. 
253 842119 
842191 ex842119 
ex842191 O Non-ag See remarks for heading 84.86. 
254 842489 
842490 ex842489 
ex842490 O Non-ag See remarks for heading 84.86. 
255 842531 
 
842539 ex842520 
842531 
ex842520 
842539 M Non-ag Deletion of subheading 8425.20 because of the low volume of trade. 
256 842839 ex842839 O Non-ag See remarks for heading 84.86. 
257 842890 842850 
ex842890 M Non-ag Deletion of subheading 8428.50 because of the low volume of trade.
 
See also remarks for heading 84.86. 
258 843139 ex843139 O Non-ag See remarks for heading 84.86. 
259 844230 844210 
844220 
844230 M Non-ag Deletion of subheadings 84 42.10 and 8442.20 because of the low 
volume of trade. G/MA/283 
Page 38  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
260 844313 
844314 
844315 844316 
844317 
844319 844319 
844321 
844329 844330 
844340 
844359 O Non-ag Amendments made due to technological progress in the high 
technology sector, notably concerni ng the classification of apparatus 
with multiple reproduction functions. 
261 844331 
 ex844351* 
ex847160 ex851721 ex900911* 
ex900912* C Non-ag Amendments made due to technological progress in the high 
technology sector, notably concerni ng the classification of apparatus 
with multiple reproduction functions.  
* No consensus on this correlation. 
262 844332 
 ex844351 
ex847160 
ex851721* ex851722* 
ex900911* 
ex900912* C Non-ag * No consensus on this correlation. 
263 844339 
 ex844351 
ex847290* ex900911 
ex900912 
900921 900922 
900930 C Non-ag Amendments made due to technological progress in the high 
technology sector, notably concerni ng the classification of apparatus 
with multiple reproduction functions. 
 
* No consensus on this correlation. 
264 844391 ex844360 
ex844390 C Non-ag Amendments made due to technological progress in the high 
technology sector, notably concerni ng the classification of apparatus 
with multiple reproduction functions. 
265 844399 
 ex844360 
ex844390 ex847330 
ex847340* 
ex847350* ex851790 900991 
900992 
900993 900999 C Non-ag Amendments made due to technological progress in the high 
technology sector, notably concerni ng the classification of apparatus 
with multiple reproduction functions. 
 
* No consensus on this correlation. 
266 844849 844841 
844849 M Non-ag Deletion of subheading 8448.41 because of the low volume of trade. 
267 845610 
845620 
845630 
845690 ex845610 
ex845620 
ex845630 
ex845699 O Non-ag See remarks for heading 84.86. 
 
 
268 846221 
846229 ex846221 
ex846229 O Non-ag See remarks for heading 84.86. 
269 846410 
846420 846490 ex846410 
ex846420 ex846490 O Non-ag See remarks for heading 84.86. 
270 846599 ex846599 O Non-ag See remarks for heading 84.86. 
271 846610 
846620 846630 
846691 
846692 846693 
846694 ex846610 
ex846620 ex846630 
ex846691 
ex846692 ex846693 
ex846694 O Non-ag See remarks for heading 84.86. 
272 846900 
 846911 
846912 
846920 846930 M Non-ag Amendments made following th e transfer of printers to heading 
84.43. Subheadings 8469.11to 8469.30 have been deleted because of 
the low volume of trade. 
273 847090 847040 
847090 M Non-ag Deletion of subheading 8470.40 because of the low volume of trade. 
274 847130 
 847141 
 
847149  
847150 ex847110 
847130 ex847110 
847141 
ex847110 847149 
ex847110 
847150 M Non-ag The term “digital” has b een deleted following technological 
progress in the high technology sector and the deletion of 
subheading 8471.10 entails the transfer of these products to 
subheadings 8471.30, 8471.41, 8471.49 and 8471.50.  G/MA/283 
 Page 39 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
275 847160 ex847160 O Non-ag See remarks for subheadings 8528.41, 8528.51 and 8528.61. [WTO 
Secretariat:  monitors and projectors are moved out from this 
subheading.] 
276 847290 847220 
ex847290 M Non-ag Deletion of subheading 8472.20 because of the low volume of trade. 
277 847330 ex847330 O Non-ag See remarks for subheading 8529.90. 
278 847710 
847720 
847730 
847740 847759 
847780 
847790 ex847710 
ex847720 
ex847730 
ex847740 ex847759 
ex847780 
ex847790 O Non-ag See remarks for heading 84.86. 
279 847950 ex847950 O Non-ag See remarks for heading 84.86. 
280 847989 ex847989 O Non-ag New heading 85.08 has been created for vacuum cleaners of all 
kinds and entails the transfer of  certain products of subheadings 
8479.89 and 8479.90 to heading85.08. 
281 847990 ex847990 O Non-ag See remarks for heading 84.86. 
282 848071 ex848071 O Non-ag See remarks for heading 84.86. 
283 848610 
 ex841989* 
ex842119 
ex845610 
ex845699 ex846410* 
ex846420 
ex846490 ex847989 
ex851410* 
ex851420 ex851430 
ex854389 C Non-ag New heading 84.86 has been  created for machines for the 
manufacture of semiconductors and flat screen systems. 
 
* No consensus for these correlations. 
284 848620 
 ex841989* 
ex842119* 
ex842489 
ex845610 845691 
ex846221 
ex846229 ex846420* 
ex846490* 
ex846599* ex847720* 
ex847730* 
ex847780* ex847989* 
ex851410 
ex851420 ex851430 
ex851580* 
854311 ex854389 
901041 
901042 901049 C Non-ag New heading 84.86 has been  created for machines for the 
manufacture of semiconductors and flat screen systems. 
 
* No consensus for these correlations. 
285 848630 
 ex842119* 
ex842489* 
ex845610* 
ex845620* ex845630* ex845699 
ex846410* 
ex846420* ex846490* 
ex847950* 
ex847989 ex854389 
ex901050* C Non-ag New heading 84.86 has been  created for machines for the 
manufacture of semiconductors and flat screen systems. 
 
* No consensus for these correlations. G/MA/283 
Page 40  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
286 848640 
 ex842839* 
ex842890 
ex845699* ex846599* 
ex847710* 
ex847740 ex847759* ex847989 
ex848071* 
ex851519* ex851521* 
ex851529* 
ex851580* ex854389 
ex901110* 
ex901120* ex901210* 
ex901720 C Non-ag New heading 84.86 has been  created for machines for the 
manufacture of semiconductors and flat screen systems. 
 * No consensus for these correlations. 
287 848690 
 ex841990 
ex842191 
ex842490 ex843139 
ex846610* 
ex846620* ex846630* 
ex846691 
ex846692 ex846693 
ex846694 
ex847790 ex847990 
ex851490 
ex851590 ex854390 ex901090 
ex901190 
ex901290 ex901790 C Non-ag New heading 84.86 has been  created for machines for the 
manufacture of semiconductors and flat screen systems. 
 * No consensus for these correlations. 
288 848710 
848790 848510 
848590 O Non-ag Renumbering of heading 84.85 and subheadings 8485.10 and 
8485.90. 
289 850590 850530 
850590 M Non-ag Deletion of subheading 8505.30 because of the low volume of trade. 
290 850811 ex850910 C Non-ag Creation of new headi ng 85.08 for vacuum cleaners, with or without 
self-contained electric motor, a nd deletion of subheading 8509.10 
requires transfer of certain v acuum cleaners to new subheading 
8508.11. 
291 850819 ex847989 
ex850910 C Non-ag Creation of new heading 85.08 for vacuum cleaners, with or without 
self-contained electric motor, a nd deletion of subheading 8509.10 
requires transfer of certain v acuum cleaners to new subheading 
8508.19. 
292 850860 ex847989 C Non-ag Creation of new headi ng 85.08 for vacuum cleaners, with or without 
self-contained electric motor, a nd deletion of subheading 8509.10 
requires transfer of certain v acuum cleaners to new subheading 
8508.60. 
293 850870 ex847990 
ex850990 C Non-ag Creation of new heading 85.08 for vacuum cleaners, with or without 
self-contained electric motor, a nd deletion of subheading 8509.10 
requires transfer of parts to new subheading 8508.70. 
294 850980 850920 
850930 
850980 M Non-ag Deletion of subheadings 85 09.20 and 8509.30 because of the low 
volume of trade. 
295 850990 ex850990 O Non-ag See remarks for subh eading 8508.70. [WTO Secretariat: Parts of 
vacuum cleaners are moved out from this subheading.] 
296 851410 ex851410 O Non-ag See remarks for heading 84.86. 
297 851420 
851430 
851490 ex851420 
ex851430 
ex851490 O Non-ag See remarks for heading 84.86. 
298 851519 
851521 
851529 851580 
851590 ex851519 
ex851521 
ex851529 ex851580 
ex851590 O Non-ag See remarks for heading 84.86.  G/MA/283 
 Page 41 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
299 851712 
851718 
851761 ex852520 
ex851719 
ex851750 ex852510 
ex852520 C Non-ag The structure of headi ng 85.17 has been revised based on 
technological progress in the high technology sector. 
 At the same time, the scope of heading 85.17 has been expanded and 
the transposition of heading 85.25 entails the transf er of certain 
products to heading 85.17. 
300 851762 
   
 
  
851769 
  
851770 ex847180 
ex851722 851730 ex851750 
ex851780 
ex852510 ex852520 
ex851719 
ex851780 852790 
ex847330 
ex851790 ex852990 C Non-ag The structure of headi ng 85.17 has been revised based on 
technological progress in the high technology sector.  At the same time, the scope of heading 85.17 has been expanded and 
the transposition of heading 85.25 entails the transf er of certain 
products to heading 85.17. 
301 851920 851910 
ex851999 M Non-ag Merging of headings 85.19 and 85.20 to a rearranged heading 85.19 
entails the transfer of products of subheading 8519.10 to new 
subheading 8519.20. 
 These two headings have been merged to adapt to terminology used 
in international trade and due to  technological progress in the high 
technology sector. 
302 851930 851931 
851939 M Non-ag Merging of headings 85.19 and 85.20 to a rearranged heading 85.19 
entails the transfer of products of subheadings 8519.31 and 8519.39 to new subheading 8519.30. 
303 851950 852020 O Non-ag Merging of headings 85.19 and 85.20 to a rearranged heading 85.19 
entails the transfer of products of subheadings 8520.20 to new 
subheading 8519.50. 
304 851981 
 ex851940 
851992 
851993 
ex851999 852010 
852032 
852033 852039 
ex852090 C Non-ag Merging of headings 85.19 and 85.20 to a rearranged heading 85.19 
entails the transfer of certain products of subheadings 8519.40, 
8519.92 to 8519.99,8520.10, 8520.32 to 8520.39 and 8520.90 to 
new subheading 8519.81. 
305 851989 
 
 851921 
851929 
ex851940 ex851999 
ex852090 C Non-ag Merging of headings 85.19 and 85.20 to a rearranged heading 85.19 
entails the transfer of certain products of subheadings 8519.21, 
8519.29, 8519.40,8519.99 and 8520.90 to new subheading 8519.89. 
306 852321 ex852330 
ex852460 C Non-ag Merging headings 85.23 and 85.24 entails the transfer of products 
from subheadings 8523.30 and 8524.60 to subheading 8523.21. 
307 852329 
 ex852311 
ex852312 
ex852313 ex852320 
ex852440 
ex852451 ex852452 
ex852453 
ex852491 ex852499 C Non-ag Merging of headings 85.23 and 85.24 entails the tr ansfer of certain 
products from subheadings 8523.11, 8523.12, 8523.13, 8523.20, 
8524.40, 8524.51, 8524.52,8524.53, 8524.91 and 8524.99 to new subheading 8523.29. 
308 852340 
  
 ex852390 
ex852431 ex852432 
ex852439 
ex852491 ex852499 C Non-ag Merging of headings 85.23 and 85.24 entails the tr ansfer of certain 
products from subheadings 8523.90, 8524.31, 8524.32, 8524.39, 8524.91 and 8524.99 to new subheading 8523.40. 
309 852351 ex852390 
ex852491 
ex852499 C Non-ag Merging of headings 85.23 and 85.24 entails the tr ansfer of certain 
products from subheadings 8523.90, 8524.91 and 8524.99 to new 
subheading 8523.51. 
310 852352 
 854210 
ex854290 
ex854389 ex854390 C Non-ag Merging of headings 85.23 and 85.24 and the creation of new 
subheading 8523.52entails the transfer of certain products from 
subheadings 8542.10 and 8543.89to new subheading 8523.52. G/MA/283 
Page 42  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
311 852359 
 ex852390 
ex852491 
ex852499 854381 C Non-ag Merging of headings 85.23 and 85.24 entails the tr ansfer of certain 
products from subheadings 8523.90, 8524.91, 8524.99 and 8543.81 
to new subheading 8523.59. 
312 852380 
 ex852390 
ex852410 
ex852491 
ex852499 C Non-ag Merging of headings 85.23 and 85.24 entails the tr ansfer of certain 
products from subheadings 8523.90, 8524.10, 8524.91 and 8524.99 
to new subheading 8523.80. 
313 Several 
headings 
applicable, in particular in 
Chapters 84, 
85 and 90  ex852311 
ex852312 
ex852313 ex852320 
ex852330 
ex852390 ex852410 
ex852431 
ex852432 ex852439 
ex852440 
ex852451 ex852452 
ex852453 
ex852460 ex852491 
ex852499 C  Deletion of Note 6 to Chapter 85 may result in classification of 
goods of subheadings8523.11 to 8523.90 and 8524.10 to 8524.99 
with other goods by application of GIR 3 (b) or 3 (c). 
314 852550 
852560 ex852510 
ex852520 O Non-ag The structure of headi ng 85.25 has been revised based on 
technological progress in the high technology sector. 
315 852580 852530 
852540 M Non-ag Subheadings 8525.30 and 85 25.40 are deleted and the goods of 
those subheadings are combined in new subheading 8525.80. 
316 852791 
852792 
852799 852731 
852732 
852739 O Non-ag The structure of headi ng 85.27 has been revised based on 
technological progress in the high technology sector. 
317 852841 
852849 
 852851 
852859 
 852861 
852869 
852871  
852872 
852873 ex847160 
ex852821 
ex852822 ex847160 
ex852821 
ex852822 ex847160 
852830 
ex852812 ex852813 
ex852812 
ex852813 C Non-ag The scope and structure of h eading 85.28 have been revised taking 
into account the technological development in this area. 
318 852990 ex847330 
ex852990 M Non-ag Articles of subheading 8471.60 have been transferred to 
subheadings 8528.51 a nd 8528.61. Consequen tly, parts initially 
classified in subheading 8473.30 have also been transferred to 
subheading 8529.90. 
319 853670 
 ex392690 
ex690919 
ex741991 ex741999 M Non-ag Creation of new subheading 8536.70 for connectors for optical 
fibres, optical fibre bundles or cables which have been initially 
classified according to the constituent material. 
320 854231 
 
 
 854232 
 
  854233 
 
  
854239 
  
 
854290 ex854221 
ex854229 
ex854260 
ex854890 ex854221 
ex854229 
ex854260 ex854890 ex854221 
ex854229 
ex854260 ex854890 
ex854221 
ex854229 ex854260 
ex854890 
ex854290 C Non-ag The structure of headi ng 85.42 has been revised based on 
technological progress.  G/MA/283 
 Page 43 
 
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
321 854310 854319 O Non-ag Subheadings 8543.11 and 8543.19 have been merged into new 
subheading 8543.10 cove ring all particle accelerators other than 
those of subheading 8486.20. 
322 854370 854340 
ex854389 M Non-ag Deletion of subheadings 8543.40 and 8543.89 entails the transfer of 
these products to subheading 8543.70. 
323 854390 ex854270 
ex854390 M Non-ag See remarks for subheading 8486.90.  Microassemblies are no 
longer in heading 85.42. 
324 854442 854441 
854451 M Non-ag Subheadings 8544.41 and 8544.51 have been merged into new 
subheading 8544.42 covering all other electric conductors, for a 
voltage not exceeding 1,000 V,  fitted with connectors. 
325 854449 854449 
854459 M Non-ag Subheadings 8544.49 and 8544.59 have been merged into 
subheading 8544.49. 
326 854890 ex854270 
ex854890 M Non-ag See remarks for heading 85.42 and microassemblies are no longer in 
heading 85.42. 
327 860691 860620 
860691 M Non-ag Deletion of subheading 8606.20 because of the low volume of trade. 
328 870830 
 870840 
 
870850  
 
870880  
870891 
 870892 
 
870894  
870895 
870899 870831 
870839 870840 
ex870899 
870850 870860 
ex870899 
870880 ex870899 
870891 
ex870899 870892 
ex870899 
870894 ex870899 
ex870899 
ex870899 C Non-ag Certain subheadings of heading 87.08 have been amended with a 
view to combining certain automotive parts and accessories with their own parts and accessories in the same subheading.  At the 
same time, new subheading 8708.95 for safety airbags with inflater 
system and their parts has been created. 
329 880100 880110 
880190 M Non-ag Deletion of subheadings 88 01.10 and 8801.90 because of the low 
volume of trade. 
330 900652 
 
900653  
900659 ex900620 
900652 
ex900620 900653 
ex900620 
900659 M Non-ag Deletion of subheading 9006.20 because of the low volume of trade. 
331 900669 900662 
900669 M Non-ag Deletion of subheading 9006.62 because of the low volume of trade. 
332 901050 ex901050 O Non-ag See remarks for subheading 8486.30. 
333 901090 ex901090 O Non-ag See remarks for subheading 8486.90. 
334 901110 ex901110 O Non-ag See remarks for subheading 8486.40. 
335 901120 ex901120 O Non-ag See remarks for subheading 8486.40. 
336 901190 ex901190 O Non-ag See remarks for subheading 8486.90. 
337 901210 ex901210 O Non-ag See remarks for subheading 8486.40. 
338 901290 ex901290 O Non-ag See remarks for subheading 8486.90. 
339 901720 ex901720 O Non-ag See remarks for subheading 8486.40. 
340 901790 ex901790 O Non-ag See remarks for subheading 8486.90. 
341 902780 902740 
902780 M Non-ag Deletion of subheading 9027.40 because of the low volume of trade. 
342 903020 
  
903031 
903032 903033 903039 
903084 
903089 903020 
ex903083 ex903089 
903031 
ex903083 903039 ex903083 
ex903083 
ex903089 C Non-ag The scope of subheading 903 0.20 has been expanded to cover all 
kinds of oscilloscopes and oscillographs.  
The scope of instruments and apparatus of subheadings 9030.31 and 
9030.39 is no longer limited to in struments and apparatus without a 
recording device. New subheadings 9030.31 to 9030.39 have been redrafted to provide separate ly for multimeters and other 
instruments with and without recording device. 
343 903149 903130 
903149 M Non-ag Deletion of subheading 9031.30 because of the low volume of trade. 
344 910119 910112 
910119 M Non-ag Deletion of subheading 9101.12 because of the low volume of trade. 
345 910690 910620 
910690 M Non-ag Deletion of subheading 9106.20 because of the low volume of trade. G/MA/283 
Page 44  
 
  ID HS 2007 HS 2002 Category2 Sector Remarks in WCO's concordance table (G/MA/W/76) 
346 920590 
 920300 
920410 
920420 920590 M Non-ag Deletion of headings 92.03 a nd 92.04 because of the low volume of 
trade. 
347 920999 
 920910 
920920 
920993 
920999 M Non-ag Deletion of subheadings 92 09.10,9209.20 and 92 09.93 because of 
the low volume of trade. 
348 930630 930610 
930630 M Non-ag Deletion of subheading 9306.10 because of the low volume of trade. 
349 940151 
940159 ex940150 
ex940150 S Non-ag Subheading 9401.50 has been s ubdivided to provide separately for 
seats of bamboo or rattan (INBAR). 
350 940381 
940389 ex940380 
ex940380 S Non-ag Subheading 9403.80 has been s ubdivided to provide separately for 
furniture of bamboo or rattan (INBAR). 
351 950300 
 950100 
950210 
950291 950299 
950310 
950320 950330 
950341 
950349 950350 
950360 
950370 950380 
950390 M Non-ag New heading 95.03 has been cr eated to cover toys of all kinds. 
352 961400 961420 
961490 M Non-ag Deletion of subheadings 96 14.20 and 9614.90 because of the low 
volume of trade. 
353 847180 ex847180 O Non-ag See remarks for subheading 8517.62. 
354 847340 ex847340 O Non-ag See remarks for subheading 8443.99. 
355  847350 ex847350 O Non-ag See remarks for subheading 8443.99. 
 
 
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