WORLD TRADE  
ORGANIZATION   
WT/L/831 
5 December 2011 
 (11-6318) 
  
  
 
PROCEDURE FOR THE INTRODUCTION OF HARMONIZED SYSTEM 2012 
CHANGES TO SCHEDULES OF CONCESSIONS USING THE  
CONSOLIDATED TARIFF SCHEDULES (CTS) DATABASE 
 
Decision of 30 November 2011
* 
 
 
 The General Council, 
  Having regard to  Articles IV:2 and IX:1 of the WTO Agreement; 
  
 Recalling  that the Contracting Parties to GATT 1947, by their Decision of 12 July 1983
1, 
agreed on a method to introduce the Harmonized System (HS) into schedules of concessions; 
  Recalling  that the Contracting Parties to GATT 1947, by their Decision of 8 October 1991
2, 
decided on simplified procedur es to introduce HS changes to schedules of concessions; 
 
 Noting  that Members established a Consolidated Tariff Schedule (CTS) database which, 
although not legally binding, could serve as a valuable  tool for the verification and certification of 
commitments;  
 Taking into account  the desire of Members to facilitate and simplify the introduction of HS 
changes into WTO schedules by making a better use of the CTS database;  
 Decides that:  
 
I. PREPARATION AND DISTRIBUTION OF THE DRAFT HS2012 FILE  
1. The Secretariat shall prepare for Members a comprehensive set of information on the 
Harmonized System 2012 nomenclature (HS2012) changes, which shall include - in electronic form - the HS2012 nomenclature at the level of HS six- digit subheading, concordance tables between the 
HS2007 and the HS2012 nomenclatures, and the layout of  the electronic formats to be used for the 
transposition files.  This information shall be circulated to all Members no later than 
31 December 2011.  
2. Developed country Members shall prepare thei r own transposition.  The Secretariat shall 
transpose the schedules of developing country Me mbers, except for those who undertake to prepare 
their own transposition and submit a notification to  this effect no later than 31 December 2011.  
Members who decide to undertake their own transp osition shall submit all the required information to 
                                                      
* Secretariat note :  Adopted in accordance with the Decision -Making Procedures un der Articles IX and 
XII of the WTO Agreement agreed by the Gene ral Council in November 1995 (WT/L/93). 
1 BISD 30S/17. 
2 BISD 39S/300. WT/L/831 
Page 2  
 
  the Secretariat - in electronic form - no later than 30 September 2012.  A description of the required 
information is provided in Annex 1. 
3. The transposition work shall be based on each Me mber's latest schedule, as reflected in the 
Consolidated Tariff Schedule (CTS) database.   If tariff lines affected by changes in the HS2012 
nomenclature are not yet certified in the HS2007 nome nclature, then the draft HS2007 files shall be 
used as the basis for those tariff lines.  
4. In preparing the HS2012 transposition, and to  the extent possible, the scope of the 
concessions and other commitments shall remain unc hanged.  Any tariff line for which a change in 
the scope of a concession may have occurred due to the complex technical nature of the transposition 
shall be clearly flagged.  Paragraph 5 of A nnex 2 and paragraph 15 below describe how these 
situations shall be addressed.  
Transposition work by the Secretariat 
5. The Secretariat shall introduce into the Member's  schedule, as reflected in the CTS database, 
all the Harmonized System 2012 (HS2012) changes.  Th e Secretariat shall update all the tariff codes 
and descriptions that change due to the introducti on of the HS2012 nomenclature, including those 
relating to tariff quotas and export subsidies, if appl icable.  In doing this work, the Secretariat shall 
abide by the technical procedures described in A nnex 2 to this Decision.  The Secretariat shall 
prepare, based on the updated CTS database in the HS 2012 nomenclature, a separate file to reflect the 
changes in nomenclature that were  introduced.  This separate file sh all be prepared as described in 
Annex 1 and shall be considered the "draft HS2012 file" for the purpose of this Decision. 
6. The Secretariat shall send to the Member its draft HS2012 file for examination as soon as the 
technical work has been completed.  The date of th is communication shall herein after be referred to as 
the "first date".  Upon receipt of this file, the Me mber shall have the possibility to seek clarifications 
from the Secretariat and propose changes as laid out in Section II.    
Members preparing their own transposition 
7. Members that undertake to prepare their own tr ansposition shall update all the tariff codes and 
descriptions that change due to the introduction of  the HS2012 nomenclature, including those relating 
to tariff quotas and export subsidies, if applicable .  In doing this work, they shall abide by the 
technical procedures described in Annex 2 to this Decision.  These Members are expected to submit to the Secretariat their draft HS2012 files for examinat ion and final formatting not later than the date 
provided to this effect in paragraph 2.  The date of receipt shall hereinafter be referred to as the "first 
date".   
II. EXAMINATION OF DRAFT HS2012 FILES  AND RELEASE FO R MULTILATERAL 
REVIEW 
8. Members for whom the Secretariat has prepared  a draft HS2012 file are expected to examine 
their file and to provide the Secretariat with a written communication that either approves the file 
(case 1), or provides specific comments on its contents (case 2).  Such communications should reach 
the Secretariat no later than 60 days following the "first date". 
9. The Secretariat shall review the draft HS2012  files prepared by Members pursuant to 
paragraph 7 before their release for multilateral re view.  If the Secretariat has no comments on the 
file, it shall then be released for multilateral review  (case 1).  If the Secretariat has comments (case 2), 
these will then be transmitted to the Member c oncerned no later than 60 days following the 
"first date".   WT/L/831 
 Page 3 
 
 
  10. In case 1, the Secretariat shall release the dr aft HS2012 file for multilateral review with a 
headnote indicating that it has been approved by the Member. 
11. In case 2, both the Member concerned and the Secretariat shall endeavour to reach a common 
understanding on the issue(s) raised, and reflect any changes accordingly in the draft HS2012 file, 
with a view to releasing it for multilateral review no late r than 90 days from the "first date".  In this 
regard,  
(a) when a common understanding is reached and no change is required, the Secretariat 
shall release the original draft HS2012 file  for multilateral review with a headnote 
indicating that the file has been approved by the Member. 
(b) when a common understanding is reached and changes to the draft HS2012 file are 
required, the Secretariat shall prepare a revised file and release it for multilateral 
review with a headnote indicating that th e file has been approved by the Member. 
(c) when a common understanding has not been re ached, the Secretariat shall prepare a 
revised draft HS2012 file including the specific changes proposed by the Member and release the file for multilateral review.  The revised file shall include a headnote 
indicating that the file has been approved by the Member, and shall also provide the 
Secretariat's observations on the file.  
12. If the Secretariat does not receive any respon se from the Member concerned within 90 days 
from the "first date", the draft HS2012 file will be  released for multilateral review with a headnote 
indicating that the Member concerned has neither  provided any comments nor approved the file. 
III. MULTILATERAL REVIEW PROCESS 
13. Multilateral review of the draft HS2012 files re leased shall take place in the framework of 
informal dedicated sessions of the Committee on Market Access, which shall be scheduled as 
required.  The Secretariat will post these files three or four times a year on the Members' website and 
on dates that should be at least six weeks prior to  the informal sessions scheduled to this effect.  
Members shall be notified of such postings through a communication by the Secretariat.  
14. Modifications agreed at the multilateral revi ew sessions shall be incorporated by the 
Secretariat into a revised version of the file, whic h shall then be resubmitted for multilateral review.  
In case a Member has a query or comment concerning another Member's draft HS2012 file, but is unable to attend the meeting at which these changes are to be reviewed, it may request the Chair to 
convey those queries/comments to the other Memb er at the time of the multilateral review.  
15. Where the scope of a concession has been modifi ed as a result of the transposition in a way 
that impairs its value, consulta tions and renegotiations pursuant to Article XXVIII of the GATT 1994 
shall be entered into by the Member concerned.
3  The status of discussions and consultations between 
Members, including Article XXVIII renegotiations, should be reported  to other Members at the 
multilateral sessions to ensure full transparency.   
IV. CERTIFICATION OF HS2012 CHANGES 
16. When there is no objection remaining on a draft HS 2012 file at a multilater al review session, 
such file will then be considered approved by the Committee on Market Access.  The file will be 
                                                      
3 Where a request for renegotiation or consultation has been made under Article XXVIII of the 
GATT 1994, the Procedures for Negotiations under Article XXVIII (BISD27S/26) shall apply. WT/L/831 
Page 4  
 
  certified as provided for in paragraph 17 below, with the exception of any draft HS2012 file released 
under paragraph 12 where the Member concerned has still neither provided any comments nor approved 
the file.  The latter files shall also be certified as provided for in paragraph 17 below, unless the Member 
submits in writing to the Secretariat a reservation on  its draft HS2012 file within one month from the 
date of the approval of its file at the multilateral review session. 
17. Members having submitted such a reservation are also required to provide in writing to the 
Secretariat details of the specific reasons for such a reservation no later than 2 months from the date of 
their initial communication containing their reservation.  If such specif ic reasons are not provided within 
the deadline, the certification of their HS2012 file shall take place as provided for in paragraph 18 
below.  In case any amendment is introduced to the HS 2012 file, the multilateral review process 
provided for in Part III shall be resumed for such a file. 
18. A paper version of the changes, as contained in the approved HS2012 file, shall be prepared 
and circulated by the Secretariat for the purpose of certification.  The procedures for modification and rectification of schedules of tariff concessions (L/ 4962) shall be followed in this regard.    
V. PERIODIC REPORT BY THE SECRETARIAT 
19. The Secretariat shall prepare a periodic report on the status of work, which shall include - to 
the extent possible - the following information: (i) th e draft HS2012 files that will be prepared by the 
Members themselves, (ii) the draft HS 2012 files that remain to be prepared by the Secretariat, (iii) the 
draft HS2012 files that have been completed by the Secretariat and the date when they were sent to Members, (iv) the draf t HS2012 f iles released for multilateral review, including a mention of any 
relevant headnote, (v) the progress made on each draft HS 2012 file, including Members raising 
reservations, the tariff lines subject to reservation,  a summary of the reason for the reservation; 
(vi) the draft HS 2012 files th at have been approved in the multilateral review and the date of their 
circulation in paper format for the purpose of certification; (vii) the approved HS2012 changes that have been certified.   
 
   WT/L/831 
 Page 5 
 
 
  ANNEX 1 
 
Draft HS2012 file 
 
1. The draft HS2012 file shall cover all tariff lines under headings with changes introduced by 
the HS nomenclature, as well as the correspondi ng concordance tables with the concessions and 
commitments in the HS2007 nomenclature.  The Secr etariat and Members that undertake to prepare 
their own transposition are expected to provide - as a separate file which will not be subject to 
multilateral review - a complete draft CTS file in the HS2012 nomenclature.  Th is additional file will 
facilitate the preparation of an updated version of  the CTS database once the transposition procedures 
are finalized and certified.  
 2. The draft HS2012 file shall contain for each bound tariff line, inter alia , the following data 
elements:  
 Tariff line code in HS2012 nomenclature (including suffix or ex) 
 Product description 
 Base duty (if year of implementation is later than 2012)   
 Final bound duty 
 Other duties and charges 
 Special safeguard 
 Legal instrument (present and earlier) 
 INR (present and earlier if available in the CTS) 
 Implementation period (if year of implementation is later than 2012) 
 Certification indicator 
 3. Additional tables containing other relevant concessions and commitments (e.g. tariff quotas 
and agricultural export subsidies; ITA and Pharma sp ecial sections; etc.) shall also be included.  
 4. Members who undertake to prepare their own transposition shall submit all the above 
mentioned information in electronic format and follow the layout that will be circulated by the 
Secretariat in accordance with Paragraph 1 of this Decision.   
 WT/L/831 
Page 6  
 
  ANNEX 2 
  
Technical note on transposition procedure 
 
1. The following note describes the relevant techni cal procedures, which shall be applied in the 
preparation of the draft HS2012 files.  
 
Concession elements 
 
2. The CTS database contains not only ta riff concessions, but also a number of other 
commitments.  Although several of these are expressed  at the tariff-line level in the different Parts and 
Sections of the schedules, there are some which ar e not.  As a result, not all elements currently 
included in the CTS are required for the HS 2012 trans position.  It is therefore s uggested to retain in 
the draft HS2012 file only those elements which are required for this purpose (see Annex 1).  
 Procedural Issues  
3. All affected tariff lines shall be converted into the HS2012 nomenclature and shall be clearly 
flagged.  Detailed tariff line codes and descriptions may have to be adjusted in certain instances (e.g. 
example 1, table 3b and example 2, table 8) in order to generate a meaningful and intelligible 
schedule.  The transposition of any tariff line requi ring manual modifications shall also be clearly 
flagged for verification and approval by Members.  
 
Methodological issues  
4. Each new HS2012 s ubheading/tariff line will be derived from one or more HS2007 tariff lines 
or part of these lin es.  If a HS2012 s ubheading/tariff line matches with  two or more HS2007 tariff 
lines and if these lines have the same levels or c ontents of concessions (e.g. same bound duties, INRs, 
etc.), the original concession elements can be merg ed into one new concession at the level of the new 
HS2012 subheading/tariff line.  If the concessions of the original HS2007 tariff lines are different, the concession elements of the new HS2012 subheading/tari ff line should reflect this.  In this case, the 
HS2012 subheading/tariff line should normally be broken  down to a more detailed level so that the 
draft HS2012 file  reflects fully the same level of concessions as the CTS in HS2 007. 
 5. In case where it is unavoidable to combine tari ff lines or parts of tariff lines with different 
concessions, there are four possible methodologies that could be used to arrive at the new rate in 
accordance to the 1983 procedures on a method to  introduce the Harmonized System (HS) into 
schedules of concessions.
4  These are:  1) applying the lowest rate of any previous tariff line to the 
whole of the new tariff line, 2) applying the rate pr eviously applied to the tariff line with the majority 
of trade, 3) applying the trade weighted average rate of duty for the new line, or 4) applying the arithmetic average of the previous rates of dut y where no basis exists for establishing reasonably 
accurate trade allocations.  If any of the above methodologies is used, the selected option shall be 
specified at the tariff line level.  The choice of me thodology shall also be explained, except for those 
situations in which the first option is selected (i.e. selecting the lowest duty).  If options 2) or 3) are 
selected, the Member concerned shall also suppl y the necessary import data (last three years 
available).  The implication of a combination of ta riff lines on other elements of the concessions, such 
as INRs, ODCs and SSGs, shall also be taken into account by Members to assess  whether the value of 
the concession has been impaired and GATT Articl e XXVIII negotiations need to be followed 
(See paragraph 15 above). 
 
                                                      
4 Decision of 12 July 1983, BISD 30S/17.  WT/L/831 
 Page 7 
 
 
  6.  Examples 2 show that the "collapsing" of tariff lines to HS 6-digit subheadings significantly 
simplifies the tariff structure and the workload invo lved.  It require less manual intervention and is, 
thus, less likely to be controversial.  Having a ma ximum number of concessions defined at the level of 
HS 6-digit subheadings would also make it easier to  transpose the new schedule into any new national 
applied schedule based on HS2012nomenclature.5 
 
Reference Documents   
 
7. The transposition shall be based on the information provided by the World Customs 
Organization, which is included in the WTO doc uments G/MA/W/100 and G/MA/W/105.  A detailed 
concordance table between the HS2007 and the HS 2012 nomenclatures shall be prepared by the 
Secretariat using these documents as the basis.  
 
Example 1: Split 
 8. HS2007 subheading 071490 becomes four new HS2012 subheadings due to amendments 
adopted as a result of the FAO proposal to enhan ce the monitoring of the global food security:  
 
Table 1a     HS2007  Table 1b     HS2012 
HS Code Product description  HS Code Product description 
0714 Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled, frozen or 
dried, whether or not sliced or in 
the form of pellets; sago pith.  
0714 Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled, frozen or 
dried, whether or notsliced or in 
the form of pellets; sago pith. 
071410 - Manioc (cassava)  071410 - Manioc (cassava) 
071420 - Sweet potatoes  071420 - Sweet potatoes  
071490 - Other  071430 - Yams (Dioscorea spp.)  
   071440 - Taro (Colocasia spp.)  
   071450 - Yautia (Xanthosoma spp.)  
   071490 - Other 
 
9. In the CTS database, a Member has five national tariff lines under HS2007 
subheading 071490: 
 
Table 2     CTS in HS2007 
TL code Product description Duty Rate 
0714 Manioc, arrowroot, salep, Jerusalem 
artichokes, sweet potatoes and similar 
roots and tubers with high starch or 
inulin content, fresh, chilled, frozen or 
dried, whether or not sliced or in the 
form of pellets; sago pith.  
071490 - Other  
07149010 -- Water chestnut 30 
07149020 -- Yams (Dioscorea spp.) 10 
07149030 -- Taro (Colocasia spp.) 20 
07149040 -- Yautia (Xanthosoma spp.) and 
Arrowroot 30 
07149090 -- Other 30 
                                                      
5 This would not preclude that concessions defined only at the level of subheadings could be broken 
down again into tariff line de tail by the Members concerned. WT/L/831 
Page 8  
 
  10. In theory, the five national tariff lines could go under each of the four new HS2012 
subheadings. If the conversion is done by comput er program, it would generate 20 possible HS2012 
tariff lines.  However, not all of the 20 new na tional tariff lines are appropriate when the product 
descriptions are considered.  For instance, the HS2007 national tariff line "07149030 -- Taro 
(Colocasia spp.)" cannot not be kept under th e HS2012 subheading "0714 50 -Yautia (Xanthosoma 
spp.)", and it should stay under "07144000 -Taro (C olocasia spp.)".  Similarly, the HS2007 national 
tariff line "07149020 -- Yams (Dioscorea spp.)" can only stay under HS2012 subheading "07143000 - 
Yams (Dioscorea spp.)".  Therefore, each tariff line generated by computer pr ogram shall be reviewed 
manually to determine whether it shall stay under the corresponding new HS2012 subheading.  In this 
example, Table 3 shows the tariff lines which ar e retained under each HS2012 subheadings and their 
corresponding tariff lines in HS2007.  
 
Table 3a     CTS in HS2007   Table 3b    CTS in HS2012  
TL code Product description Bound 
duty  TL code Product description Bound 
duty 
0714 Manioc, arrowroot, 
salep, Jerusalem 
artichokes, sweet potatoes and similar 
roots and tubers with 
high starch or inulin content, fresh, chilled, 
frozen or dried, whether 
or not sliced or in the form of pellets; sago 
pith.   
0714 Manioc, arrowroot, 
salep, Jerusalem 
artichokes, sweet potatoes and similar 
roots and tubers with 
high starch or inulin content, fresh, chilled, 
frozen or dried, 
whether or not sliced or in the form of 
pellets; sago pith.  
071490 - Other   07141000 - Manioc (cassava) 20 
07141000 - Manioc (cassava) 20  07142000 - Sweet potatoes  20 
07142000 - Sweet potatoes  20  07143000 - Yams (Dioscorea 
spp.) 10 
07149010 -- Water chestnut 30  07144000 - Taro (Colocasia 
spp.) 20 
07149020 --Yams (Dioscorea 
spp.) 10  07145000 - Yautia (Xanthosoma 
spp.) 30 
07149030 --Taro (Colocasia spp.) 20  07149000 - Other 30 
07149040 --Yautia (Xanthosoma 
spp.) and Arrowroot 30     
07149090 -- Other 30     
 
11. A concordance table between the HS2007 and HS2012 nomenclature at the tariff line level 
would be constructed as follows: 
 
Table 4a     Correlat ing HS2007 to HS2012  Table 4b     Correlat ing HS2012 to HS2007 
HS2007 e
x Bound 
Rate in 
HS07 HS2012 e
xBound 
Rate in 
HS12  HS2012 e
xBound 
Rate in  
HS12 HS2007 e
x Bound 
Rate 
in 
HS07 
07149010  30 07149000  30  07143000  10 07149020  10 
07149020  10 07143000  10  07144000  20 07149030  20 
07149030  20 07144000  20  07145000  30 07149040 x 30 
07149040 x 30 07145000  30  07149000  30 07149010  30 
07149040 x 30 07149000  30  07149000  30 07149040 x 30 
07149090  30 07149000  30  07149000  30 07149090  30  WT/L/831 
 Page 9 
 
 
  Example 2: Merger 
 
12. Four HS2007 subheadings merge to one new HS2012 subheading: 
 
Table 5a      HS2007                           Table 5b     HS2012 
HS 
Code Product Description  HS 
Code Product Description 
9008 Image projectors, other than 
cinematographic; photographic (other 
than cinematographic) enlargers and 
reducers.  9008 Image projectors, other than 
cinematographic; photographic (other 
than cinematographic) enlargers and 
reducers. 
900810 - Slide projectors  900850 - Projectors, enlargers and reducers 
900820 - Microfilm, microfiche or other 
microform readers, whether or not 
capable of producing copies  900890 - Parts and accessories 
900830 - Other image projectors    
900840  - Photographic (other than 
cinematographic) enlargers and reducers    
900890  - Parts and accessories    
 
13. In the CTS database, a Member has five tariff lines related to the four subheadings: 
 
Table 6     CTS in HS2007 
TL code Product description Bound duty 
9008 Image projectors, other than cinematographic; 
photographic (other than cinematographic) enlargers and 
reducers:   
90081000 -Slide projectors 10  
90082000 -Microfilm, microfiche or other microform readers, 
whether or not capable of producing copies 10 
90083 -Other image projectors:  
90083010 ---Orthographic projectors 10 
90083090 ---Other 10 
90084000 -Photographic (other than ci nematographic) enlargers 
and reducers  10 
90089 -Parts and accessories:  
90089010 ---Of microfilm, microfiche or other microform readers 30 
90089020 ---Of photographic enlargers and reducers 30 
90089090 ---Other 30 
 
14. If the first six digits of the HS2007 tariff lines are substituted by the codes of new HS2012 
subheadings:  
Table 7a      HS2007   Table 7b     HS2012 
TL code  TL code Product description 
90081000 Substitute first 6 900850 00 -Slide projectors 
90082000 digits with 900850 900850 00 -Microfilm, microfiche or 
other microform readers, 
whether or not capable of producing copies 
90083010   
90085000 ----Other image 
projectors: Orthographic 
projectors WT/L/831 
Page 10  
 
  90083090   90085000 ----Other image 
projectors: Other 
90084000  90085000 -Photographic (other than 
cinematographic) enlargers and reducers 
 
15. The new HS2012 codes do not conform to the HS c oding rules, since “00” exists five times.  
These lines should reflect the nomenclature used in the national applied tariff when available and 
possible.  If the national applied tariff of the Member is not available, then suffixes could be used to 
reflect the different tariff lines under the HS2012 subheading.  These lines sh all be corrected by 
assigning suffixes for each tariff line under HS code 90085000 as follows: 
 
 Table 8     HS2012 
TL code TLS Product description 
90085000  01 --Slide projectors 
90085000  02 --Microfilm, microfiche or other microform readers, whether or not 
capable of producing copies 
90085000 03 ---Other image projectors:  Orthographic projectors 
90085000 04 ---Other image projectors: Other 
90085000 05 --Photographic (other than cinematographic) enlargers and reducers 
 
16. If all national tariff lines under a HS 6-dig it subheading have the same duties (and other 
concession elements), these lines could be collapsed  to the HS 6-digit subheading level and the 
transposition exercise will be significantly simplif ied as shown below. According to Table 6, all 
HS2007 tariff lines have a duty of 10%. Therefore, the new HS2012 tariff lines 0 could be collapsed to one tariff line 90085000 with bound duty 10%.   
Table 9a     HS20 12 before collapsing  Table 9b     HS2012 after collapsing 
TL code Product description  Bound 
duty   TL code Product description  Bound 
duty  
90081000 -Slide projectors 10  90085000 - Projectors, enlargers 
and reducers 10 
90082000 -Microfilm, microfiche 
or other microform readers, whether or not 
capable of producing 
copies 10     
90083010 --Other image 
projectors: 
Orthographic 
projectors 10     
90083090 --Other image 
projectors: Other 10     
90084000 -Photographic (other 
than cinematographic) 
enlargers and reducers 10     
  WT/L/831 
 Page 11 
 
 
  17. A concordance table between the HS2007 and HS2012 nomenclature at the tariff line level 
shall be constructed as follows: 
 
Table 10a     Correlating HS20 07 to HS2012  Table 10b     Correlating HS20 12 to HS2007 
HS2007 e
x Bound 
Rate in 
HS07 HS2012 e
x Bound 
Rate in 
HS12  HS2012 e
xBound 
Rate in  
HS12 HS2007 e
x Bound 
Rate in 
HS07 
90081000  10 90085000 x 10  90085000 x 10 90081000  10 
90082000  10 90085000 x 10  90085000 x 10 90082000  10 
90083010  10 90085000 x 10  90085000 x 10 90083010  10 
90083090  10 90085000 x 10  90085000 x 10 90083090  10 
90084000  10 90085000 x 10  90085000 x 10 90084000  10 
 
 
__________